CODIGO ADUANERO DECRETO No. 3,908 Modify its regulation approved by Decree No. 1,001/82, in order to restructure the franchise system applicable to imports carried out by baggage.

Bs. As., 17/12/84

VISTO and CONSIDERING:

It is considered appropriate to adopt restrictive measures in order to the benefits that returnees from neighbouring countries and returns from other countries, categories "A" and "B", respectively, according to the general interests of our country, which require restructuring the franchise system applicable to the imports carried out by baggage and reducing the amounts subject to payment of taxes.

That, by virtue of the powers provided for in article 86, paragraph 2, of the National Constitution and 491 of the Customs Code, Law 22,415, it is appropriate to issue the relevant measure.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 Artículo Replace article 63, paragraph 3, of Decree No. 1.001/82 with the following:

3. Travelers in category A ,of return from neighbouring countries,, in addition to the goods mentioned in paragraph 2. of this article, may introduce, with the payment of taxes that tax the import for consumption, the new effects contained in paragraph 1. of article 58 of this decree, up to a value of fifty (50) United States dollars, provided that they conform to the provisions of article 489 of the Code.

With regard to the following items, tax exemptions may be introduced with the following limitations:

(a) Alcoholic beverages: up to one liter;

(b) Cigarettes: up to two hundred units;

(c) Cigars: up to twenty units;

(d) Comets: up to two kilos.

Art. 2o o Replace article 63, paragraph 4, of Decree No. 1.001/82 with the following:

4. Travelers in category B deof return from non-limited countries,, in addition to the goods mentioned in paragraph 2. of this article, may introduce, with the payment of taxes that tax the import for consumption, the new effects contained in paragraph 1. of article 58 of this decree, up to a value of one hundred and fifty (150) United States dollars provided that they conform to the provisions of article 489 of the Code.

With regard to the following items, tax exemptions may be introduced with the following limitations:

(a) Alcoholic beverages: up to two liters;

(b) Cigarettes: up to four hundred units;

(c) Cigars: up to fifty units;

(d) Comets: up to five kilos.

Art. 3o o For the purposes of Article 491 of the Customs Code and only in relation to the return passengers of neighbouring countries (class "A") and the return passengers of other countries (class "B"), the import for baggage of the goods of foreign origin included in chapters 84, 85 and 90 of the Nomenclature of the Tariff shall not be admitted. Art. 4o — This decree shall enter into force the day after its publication in the Official Gazette. Art. 5o o Notwithstanding the provisions of article 3, the present regime shall not apply to travellers who prove to have graduated from the country without interruption, prior to the publication of the present decree in the Official Gazette, in respect of which the above provisions will persist. Art. 6o o Contact, post, give to the National Directorate of the Official Register and archvese.

ALFONSIN

Roque G. Carranza