EXTERIOR TRADE "Draw Back" regimen. DECRECT N° 177

Bs. As. , 25/1/85

VISTO file No. 82.815/84 of the Registry of the former Trade Secretariat, and

CONSIDERING:

That the "Draw-Back" regime is a valid instrument for stimulating exports.

That the experience gathered throughout the validity of the Decree No. 8,051 of 10 August 1962 indicates that for the best attainment of the purposes in which it is inspired, it is necessary to introduce modifications that make to the essence of its application, and it must also be taken into account that Article 6 of Law 23.101 states that exports may enjoy the "Draw-Back" regime provided for in Law 22,415, whose powers and functions will be exercised by the Foreign Trade Secretariat.

According to Article 820 of Law 22.415, the legal concept of "Draw-Back" involves both the so-called import duties and the other taxes that would have encumbered the import for consumption.

That is why the statistical rate is included in the present regime together with the import duties paid, provided that the goods are imported for consumption.

It is also appropriate to provide for the treatment to be applied to tenders and recruitments carried out in the country, in which the national industry is entitled to benefits similar to those in force for export, such as Laws 16.879, 17.246, 19.035, 19.435, 20.694, 20.852, 21.522 and its regulations.

That the Directorate-General for Legal Affairs of the Ministry of Foreign Trade has taken the necessary action.

That the proposed regime is determined in accordance with the power conferred by article 6 of Law 23.101 and the provisions of Law 22.415 (Customs Code).

THE VICEPRESIDENT OF THE ARGENTINA NATION IN THE EXECUTIVE

RIGHT:

Article 1 Artículo The exporters, under the conditions set out in the present decree, may obtain for their exports for consumption, full or partial recognition of the amounts paid in respect of import and statistical fees (Law 23.046) and other taxes that may be created in the future and tax the import for consumption, from:

(a) The raw materials used in the process of processing the goods to export and/or their packaging, conditioning and/or packaging.

(b) The goods that, without undergoing transformation, are incorporated into the process of processing and/or armed of the goods to export and/or their packaging, conditioning and/or packaging, and

(c) The packaging, conditioning and/or packaging of the goods that are exported.

Art. 2o o The Foreign Trade Secretariat may provide that the "Draw-Back" regime established in Article 1 does not apply in cases where it affects the country's economy.

In cases where this is appropriate for the promotion of exports, the Foreign Trade Secretariat may include all or some of the consumption elements used in the processing of the goods to be exported and/or their packaging, packaging and/or packaging.

The Secretariat of Foreign Trade may provide that the "Draw-Back" regime established in this decree does not apply when the exports of the goods of which the goods concerned may be made on an equal basis, using in its elaboration, arming and/or packaging, the same raw materials, goods, packaging, conditioning and/or containers of national production.

Art. 3o o The Secretariat of Foreign Trade shall proceed with de of trade or at the request of party a to the definition of the goods whose export gives rise to the application of this regime by determining in all cases the amount to be refunded for each tax, to which effect it shall proceed taking into account the data and procedures set out in the following articles. Art. 4o — The required characterization by the interested party, in order to produce the effects specified in this decree, shall be requested from the Secretariat of Foreign Trade by an affidavit in accordance with the supplementary rules of this decree. Art. 5o o Any request for criminalization in accordance with article 4 of the present decree, as well as the supplementary rules that the Secretariat of Foreign Trade has for the purpose, shall be resolved within the ninety (90) days from the date of its submission to the Secretariat. Such a period shall apply provided that the application is made meets all requirements. Otherwise, the procedure will be interrupted until the steps that hinder it are removed or completed.

The Secretariat shall publicize the initiation of the proceedings within five (5) days from the date of the request or of the decision that it may have made the classification.

Any interested exporter may attach in writing to the application for the study.

Any third party concerned may object to the application or disposition of office within fifteen (15) days from the date on which it has been publicized.

The resolution that agrees or denies a characterization in addition to its advertising, shall be notified to the applicant, adherents and to those who have been presented in opposition within the above term established.

Art. 6o o The applicant, the adherents and those who have filed opposition on a term shall have the right to appeal the resolution issued by the Foreign Trade Secretariat, to the Ministry of Economy, within the perennial period of ten (10) days from the notification.

After the time limit is not appealed, the resolution will be final and consensual.

The appeal must be founded and presented in the Foreign Trade Secretariat; who within fifteen (15) days of receipt must turn the actions to the Ministry of Economy with the relevant report.

The Ministry of Economy shall issue a resolution within thirty (30) days, counted from the date of receipt of the file, and its resolution shall be communicated, giving to publicity within five (5) days of adoption.

Art. 7o o The resolution issued by the Secretariat for Foreign Trade within the specified time limit shall apply to all requests for export destination for consumption, where the number of application for resolute characterization has been cited; as well as, as appropriate, which mentions the number of the decision for the criminalization already issued, notwithstanding the appeal against it and for requests for export destination for consumption recorded prior to the expiry of the established period of 5 days.

The decision of the Ministry of Economic Affairs, issued within the time limit set out in Article 6 that it requires a refund less than the one agreed by the appealed resolution, shall be governed by requests for export destinations for consumption to be registered with Customs from the sixty (60) days of the date of the same. In the event of a further return, it will apply to requests for export destination for consumption registered with Customs, from the date of the ministerial resolution.

Art. 8o o After the period of ninety (90) days referred to in Article 5 without the decision of the Foreign Trade Secretariat, the applicants and/or the adherents may inquire in writing to the said secretariat for a period of fifteen (15) days from the intimation, render resolution or extend record of the expiry of the deadline without having adopted it. In this case, and against the presentation of such certification, the National Customs Administration will liquidate the "Draw-Back" in accordance with the request for criminalization, for the already made shipments or those that are carried out until resolution is reached. These "Draw-Back" will be final even if later the typing was refused or a smaller amount was available.

The record referred to in this article may only be extended by the holder of the Secretariat for Foreign Trade or by the Assistant Secretary for Foreign Trade of the aforementioned Secretariat.

In the case of this article, any third exporter who has acceded to the criminalization presented and not resolved in full shall, from the date of its accession, the rights and obligations of the applicant.

The resolutions issued by the Ministry of Foreign Trade or the Ministry of Economics, after the expiry of the deadlines set, for the cases covered by this article, shall govern for the requests for export destination for consumption recorded from the date of the decision on criminalization.

Art. 9o o The Secretariat of Foreign Trade will update, on its own motion or at the request of a party, the existing definitions, in the event of changes in the import rights, Statistical Rate, official prices IFC of import, safe cost and freight of the inputs or other factors that make the typification, applying to such updates the same effects and procedures set out in this decree for the typifications.

With respect to the deadlines, when a greater "Draw-Back" is established for the same goods, it will apply to requests for export destination for consumption in which the number of file cited in the definition resolution has been recorded. It will also apply for applications registered to the customs service from the date of the new definition resolution.

If a lesser "Draw-Back" is approved for the same merchandise, the new resolution will come to govern for requests for export destination for consumption that are recorded from the sixty (60) days run, counted from the date of the respective resolution.

Art. 10. The National Customs Administration may take the necessary precautions for Customs to verify, in accordance with the methods that they deem most covenient, the conformity of the goods to be exported for those purposes of the determined or re-established characterization, as provided for in Articles 8 and 9o. To that end, the exporter must identify in the customs documentation for the shipment of the goods, the number of the application or accession to the characterization, or the number of the resolution as appropriate. Art. 11. The National Customs Administration will liquidate the amount of the "Draw-Back" established in the definition or in the application, as the case may be, in accordance with the rule governing it for the purpose of calculating the taxes on the import, valid at the date of the registration of the application for export destination for consumption, respective.

Each shipment is made, the National Customs Administration will proceed to issue a check in favour of the exporter for the corresponding amounts, without prejudice to the checks that will remain outstanding.

Art. 12. The shipments of goods from which the time limits established in Articles 5 and 6 are established may be subject, if deemed appropriate, to the same checks referred to in Article 10 and shall, at their time, be entitled to the immediate "Draw-Back", in accordance with the definition which is ultimately made or which is reputeed in force in the form provided for in paragraph 1 of Article 11. Art. 13. In the resolutions of determination or reputation in force in accordance with Articles 8 and 9 and in which it is indicated that the components must be subject to verification of origin, only the same shall be fulfilled when the release to square of the respective imported components would have been carried out or carried out within the hundred and eighty (180) days corrected, prior to or subsequent to the date of registration of the application for exporting, Art. 14. For the purposes of the preceding article, the National Customs Administration shall require that, together with the order for the liquidation of "Draw-Back", the number of the request for import destination for consumption and the date of release to square covering the import of the referred raw materials, goods, packaging, packaging, packaging and packaging. In the event that such elements had been acquired in place to third importers, a phototatic copy of the evidentiary documentation of the acquisition made and an affidavit of the importer shall be accompanied by the number of the request for import destination for consumption and the date of the release to square that covers the total or part import of the elements covered by the acquisition.

The National Customs Administration will be able to establish a sufficient countermeasure system to ensure the accuracy of the reported import documentation and the authenticity of the acquisitions made in place, as well as that the exports imputable against a request for import destination for consumption do not exceed the volume of goods documented by it.

Customs shall not be subject to payment of the appropriate "Draw-Back" to the verification referred to in the preceding paragraph, which shall be effected subsequently.

Art. 15. Where for any previously exported goods, they shall return to the country in the time and manner authorized by Law 22.415, who has exported them shall restore the amount paid to it at the time of their export, in accordance with the provisions of the law. Art. 16. For the purposes of the verification of origin established in articles 13 and 14 of the present decree, the same shall apply from the ninety (90) days of the date of the respective determination of characterization. This time limit is not applicable when a new resolution is replaced or terminated and in both the insumption is subject to verification measures. The validity of the control remains uninterrupted. Art. 17. Offences to this regime shall be punished in accordance with the provisions of Section XII of the Customs Code (Act 22,415). Art. 18. The National Customs Administration, for the purposes of the "Draw-Back" regime that determines this decree, shall take from the collection of taxes the funds necessary to effect the payments provided for in Article 11. Art. 19. The exporter who has registered the request for export destination for consumption and enters the goods to customs deposit may in advance notice the amounts for "Draw-Back" subject to the guarantee regime established by Article 453, paragraph (k), of the Customs Code (Act 22.415).

If the final export is not made then, it shall be carried out in accordance with article 824 of the Act.

Art. 20. The exporters who, in the application for export destination for consumption, consign the current determination number, in accordance with the provisions of the last part of Article 10, shall submit to the Customs the respective liquidation, within the period of forty-five (45) days run, counted from the next day of completion of the load.

If the request for export destination for consumption is filed with the request for processing, the time limit will begin to be counted from the day after the date of the determination of characterization.

After the aforementioned deadlines have passed without the corresponding liquidation, the exporters shall lose any right to collect the benefit set out in this decree.

Art. 21. Applications for criminalization in accordance with the requirements of this decree may be submitted to the Foreign Trade Secretariat from the day after the date of publication of the decree in the Official Gazette. Art. 22. For the purposes of the "Draw-Back" the present decree shall apply to requests for export destination for consumption to be registered with the Customs from the thirty-one (31) days run, counted from the day after the date of its publication in the Official Gazette, from that date the definitions determined pursuant to Decree No. 8.051/62 are repealed. Art. 23. For applications for export destination for registered consumption or registered within thirty (30) days, counted from the day after the date of publication in the Official Gazette of this decree, the "Draw-Back" shall be in accordance with the already determined typifications. In cases of applications for export destinations for consumption registered prior to the time limit set in the previous article and for applications for an unresolved characterization, they shall be ratified by the presenters, to the Secretariat of Foreign Trade, which shall make the benefits granted exclusively by Decree No. 8.051/62. Art. 24. For internal operations covered by rules that benefit the national industry by assimilating them to exports and in which the application of the Decree has been declared No. 8.051/62 shall adopt the following criteria:

(a) International tenders and public procurements, with opening dates or concerts, respectively; within thirty (30) days of the date of publication in the Official Gazette of this Decree shall be in accordance with the rules of Decree No. 8.051/62, and

(b) International tenders and public procurements, with opening dates or concerts, respectively; from the thirty-one (31) days run, counted from the day after the date of publication in the Official Gazette of this decree, shall be governed by the present "Draw-Back" regime.

Art. 25. Default of Decrees No. 10,725 of 7 September 1960; 1,694 of 20 February 1962; 8,051 of 10 August 1962; 7.567 of 10 September 1963; 4.123 of 5 June 1964; 10,684 of 26 November 1965; 532 of 13 August 1973; 278 of 29 January 1979; and 102 of 19 January 1981; Art. 26. Contact, post, give to the National Directorate of the Official Register and archvese.

MARTINEZ

Bernardo Grinspun