Customs Code Decree 1001/82 - Modification - Full Text Of The Rule

Original Language Title: CODIGO ADUANERO DECRETO 1001/82 - MODIFICACION - Texto completo de la norma

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CODIGO ADUANERO DECRETO No. 1,498 Please amend Decree No. 1,001/82, which regulates Act No. 22,415.

Bs. As., 13/8/85

VISTO file No. 422,043/81 of the National Customs Administration registry, and


That following a hierarchical remedy that was subsequently desisted and through the analyses carried out on the basis of the case arising from such a challenge, the possibility of amending Decree No. 1,001, dated 21 May 1982, which regulates the Customs Code, has been examined in these proceedings, in order to add, among the authorized forms of guarantee, to those granted by the financial companies.

That both the Treasury Procuration of the Nation and the General Directorate of Legal Affairs of the Ministry of Economy have decided to support the desirability of incorporating into the cast forms of guarantees provided by customs legislation to that provided by a financial company.

That, possessing the authorized financial companies the power to grant guarantees, bonds or other guarantees ley Article 24, subparagraph (e), of the Law No. 21.526, of financial entities, legal status regulating its functioning extender it is appropriate to extend the exercise of such power to the customs field, for which it is necessary to dictate a rule that expressly consecrates the right of these entities to guarantee customs operations.

That the aggregation of this form of guarantee is feasible attentive to the provisions of article 455 (h) of the Customs Code, which allows the regulation to authorise other forms of guarantee in addition to those enshrined in the law itself throughout the previous subparagraphs of that article.




Article 1 Artículo Add as article 56, paragraph 5 (h), of Decree No. 1,001, dated 21 May 1982, the following:

(h) When it comes to a financial company authorized to function as such and that, by gathering the ends required by Law 21.526, it is entitled to perform the acts and operations envisaged by Article 24 (e) of that Law, the customs service may authorize the guarantee granted by it as in the case of a bank guarantee."

Art. 2o o Contact, post, give to the National Directorate of the Official Register and archvese.


Juan V. Sourrouille Mario S. Brodersohn