Import Regimen Special Temporary Import - Full Text Of The Norm

Original Language Title: IMPORTACIONES REGIMEN ESPECIAL DE IMPORTACION TEMPORARIA - Texto completo de la norma

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IMPORTATIONS A special temporary import regime should be established. DECRETO N° 1554

VISTO Law No. 23.101 and the Customs Code, and


That the temporary import regime for industrial improvement constitutes an encouragement to export promotion and to the improvement of the occupational level.

That imports under this regime should not prejudice national economic activity and should be essential to improving the export potential of nationally produced goods.

That this incentive allows the concurrence of goods to the external markets in competitive conditions, either by improving quality or attenuating the incidence of the greatest costs in the production process.

Because of the experience gained during the application of previous regimes, it has been considered necessary to contemplate policy improvements aimed at achieving greater and better access to the regime to stimulate exporting trade.

The priority objective of strengthening the country ' s presence in external markets is to have a special temporary import regime in accordance with Article 277 of the Customs Code.

That the Permanent Legal Service of the Secretary of Industry and Foreign Trade has taken the necessary intervention, expressing that the proposed measure is legally viable.

That the proposed regime is determined in accordance with article 1 (e) of Law 23.101 and in accordance with the powers conferred by article 7 of the same and article 277 of the Customs Code.




Art. 1o In the conditions laid down in this decree, any merchandise may be recklessly imported into the country for industrial improvement, with the obligation to be exported to other countries under the resulting new form within the period of three hundred and sixty (360) days, provided that reasons of price, quality or inadequacy of supply in the country so advise. Art. 2o Applications for suspensive temporary import destination, and for export destinations for the consumption of the goods resulting in accordance with the provisions of this regime, shall be made in writing to the Ministry of Industry and Foreign Trade, by persons of visible existence or of ideal existence, legally established in the country that are inscribed as importers and exporters in the National Customs Administration and which are temporary goods. However, the user of the regime will be able to deliver the goods subject to temporary admission for processing by a third party, and subsequent incorporation of the resulting asset to the product that such user exports, informing the National Customs Administration of this circumstance. Art. 3o The goods that are imported under this regime shall not pay for the import, taxes, taxes and charges, as well as the statistical rate, which should be met in the case of an import for consumption, with the sole exception of the other retributive rates of services. Art. 4o . Exceptionally they may be imported under the present regime goods intended for the replenishment of stocks of imported goods for consumption already used in the final good to export. For this purpose, applications for temporary admission and for typification should be obtained before exporting. Such goods shall be shipped within one hundred and eighty (180) days of the approval of the affidavit of temporary admission. Art. 5o ∙ Amend by goods as defined by Article 10 of the Customs Code, and by industrial improvement to any process of profit, transformation, processing, combination, mixing, rehabilitation, assembly, repair or incorporation into assemblies, machines or apparatus of greater technological and functional complexity. Art. 6th The goods that disappear, in whole or in part, as a result of industrial improvement, are also covered by the present regime, which constitute auxiliary elements for industrial programming and those that are habitual auxiliaries of commercial practice provided that they are exported with the respective goods. Art. 7o The enforcement authority may, for one time, authorize the transfer of a goods imported under the present regime, when the beneficiary demonstrates strongly the inability to comply with the export obligation provided for in Article 1. Art. 8o ∙ The Permanent Advisory Committee on Temporary Admission, which shall consist of two (2) incumbent and two (2) alternates with a hierarchy not less than one general director for each of the Subsecretariats for Export and Management Policy and Industrial Modernization of the Secretariat for Industry and Foreign Trade, is within the scope of the Secretariat for Industry and Foreign Trade. Such officials may be assisted by other hierarchy not less than Head of Department or equivalent.

The purpose of the Commission is to treat applications for temporary suspension of admission, excluding those referred to in article 11 of the present decree, and shall operate within the scope of the Sub-Secretary for Export Policy.

The Undersecretary for Export Policy shall have the power to issue a final opinion on the feasibility of applications submitted. The decision of the implementing authority shall have binding effect on the National Customs Administration.

The Secretariat for Industry and Foreign Trade shall regulate the functioning of the Commission established by this article.

Art. 9th ∙ The Standing Advisory Commission shall issue on applications submitted within fifteen (15) days from the submission of the application to the implementing authority. If the request is not issued in that period, it shall be considered that the requests have received favourable opinion. Art. 10. The certificate of affidavit for temporary admission to be issued by the Ministry of Industry and Foreign Trade shall be valid for a maximum of one hundred and eighty (180) days in order to make the shipment of the total of the goods in question.

The Secretariat may also extend the validity of such certificates for another period of time only when the circumstances so justify, at the request of the person concerned, submitted before the expiry of the original period.

Art. 11. The goods included in the positions of the Nomenclature Tariff and the Rights of Import (N.A.D.I.) as detailed in the tables which as annex I form an integral part of the present decree shall not be subject to the intervention of the Standing Advisory Commission established by article 8 of the present decree.

The Commission shall automatically authorize applications relating to goods that are imported for the sole purpose of being subjected to a repair process, which shall be proven to be in earnest.

Art. 12. ∙ Provide the enforcement authority with the same treatment as provided for in article 11 to those goods which, under this regime, are incorporated into goods included in approved special export programmes. The Standing Advisory Commission shall take the appropriate intervention, as provided for in Article 8, prior to the inclusion of this benefit in the conventions implementing such special export programmes. Art. 13. The approved affidavit of temporary admission shall be submitted to the National Customs Administration for the dispatch of the goods concerned. Art. 14. Derogations, prohibitions, limitations or restrictions on imports shall not apply to goods entered under this regime, except for express provision. Art. 15. The Customs Service shall require the importer to carry out imports subject to this regime, a guarantee that meets the requirements of the customs legislation in the matter. The guarantees must be established before the office to square, in the amount of the import duties, taxes and taxes to be paid in the case of an import for consumption, and in accordance with the general rules. Such guarantees shall be provided for each operation to perform or protect a plurality of operations. They will be automatically cancelled when the export of the resulting goods occurs, or the plurality of exports, in compliance with the obligations assumed in a timely manner. The National Customs Administration will automatically execute the guarantees on the assumption that, after the deadline, no exports are produced, or the goods are transferred without express authorization from the Ministry of Industry and Foreign Trade in accordance with Article 7. In the event of transfer, the mechanism provided for in section 264 of the Customs Code shall be applied in respect of guarantees. Art. 16. Within three hundred and sixty (360) days of the release of the goods imported under the conditions provided for in article 1 of this decree, export shall be carried out under the new form resulting from industrial improvement. Up to fifteen (15) days prior to the expiration of the period and for duly justified reasons, the person concerned may apply to the Ministry of Industry and Foreign Trade for the sole time to grant an extension, which in no case may exceed three hundred sixty (360) additional days. Applications for these extensions will be processed with the intervention of the Standing Advisory Commission and will be settled within fifteen (15) days of receipt of them at the Ticket Bureau. Art. 17. Import for consumption of the goods imported under this regime is prohibited, with the following exceptions:

(a) The wastes of the industrial process, the treatment of which will be provided for in Article 22.

(b) Main force situations or fortuitous cases, under the conditions provided for in Articles 261 and 262 of the Customs Code.

(c) Import applications for properly substantiated consumption.

The final opinion shall be vested in the Assistant Secretary for Export Policy, who shall take special care to safeguard the purposes set out in articles 252, subparagraph (b) and 271 of the Customs Code.

Art. 18. If a goods entered under the temporary import regime were authorized to be imported for consumption, they must pay the taxes corresponding to this destination, in force at the date of registration of the import destination application for consumption.

In addition, it will be appropriate to pay an additional sum, for import duties, equivalent to one hundred percent (100 %) of the value of the goods in Customs at the time of registration of the corresponding import destination application for consumption.

Art. 19. For the assumption that the goods would have suffered losses or some demerit from the time of their temporary importation, the taxes mentioned in the previous article should also be applied on the portion of the lost, or demerited in the country. The cases referred to in Articles 260, 261 and 262 of the Customs Code are excluded from this treatment. Art. 20. If the goods imported temporarily have not been fulfilled by the industrial refinement provided for in Articles 1 and 5 of the exporter, the exporter must pay an export right of twenty per cent (20 per cent) of the taxable value defined by Article 735 and the Customs Code. This value may not be less than the value in Customs at the time of delivery to the place of the goods, measured in currency of constant value according to the variation that the index of wholesale prices (general level) developed by the National Institute of Statistics and Censuses, or by the official agency that performs its functions, from the month corresponding to the release to square up to the month prior to that of re-exportation. Art. 21. The beneficiaries of the present regime shall submit to the Secretariat of Industry and Foreign Trade prior to the date of registration of the request for export destination for consumption a statement informing, for each merchandise to be exported, the inputs, mermas, surpluses and residues, and if they have commercial value, for the purpose of obtaining the certificate of classification and classification. The request for this certificate may be managed from the issuance of the certificate of affidavit for temporary admission. Art. 22. ∙ Loss, dermas, residues and irrecoverable leftovers shall be considered, not subject to the tariff treatment of import for consumption. In cases where it is determined that they have commercial value they must be exported or imported for consumption and in the latter case, the import, tax, tax and tax duties corresponding to their classification, according to their new state, must be paid.

Where surpluses and residues derived from refinement are used for consumption and originate in part of goods of national origin, for the purposes of their import for consumption, only the proportional portion attributable to goods temporarily imported under this regime shall be computed.

Art. 23. ∙ Goods exported pursuant to this decree shall be subject to payment of taxes and contributions taxing export for consumption, or shall enjoy the promotional benefits in force at the time of export, as appropriate.

For the purpose of calculating promotional benefits, the value of goods temporarily imported will be deducted. In cases where the imported goods were not under a corresponding purchase and final export, of a sale, the calculation of the taxes or of the promotional benefits mentioned in the first paragraph of this article shall be practiced on the value of the goods and services incorporated. In all cases, taxes or profits will be liquidated following the classification of the Nomenclature Tariff and Export Rights (N.A.D.E.) of the exported merchandise.

Art. 24. The Ministry of Industry and Foreign Trade and the National Customs Administration are empowered to carry out such inspections and checks as may be necessary to verify compliance with this regime, without prejudice to the powers and powers provided for in customs legislation and which are within the competence of the above-mentioned distribution. Art. 25. ∙ A Technical Commission composed of representatives of the public sector is established within the scope of the Ministry of Industry and Foreign Trade.

The above-mentioned Secretariat is empowered to request the designation of a representative from the relevant national distributions, by virtue of their specialization and competence and for the goods concerned. This Commission will be coordinated by the Undersecretary for Industrial Management and Modernization, who will be able to delegate these functions to a senior officer not less than that of a national director. The Undersecretary for Industrial Management and Modernization shall have the power to issue a final opinion on the treatment of applications for classification and classification.

The final opinion of the Undersecretary for Industrial Management and Modernization will have binding effect on the National Customs Administration.

The Commission shall be responsible for issuing statements of inputs, dermas, surpluses and residues, submitted by the beneficiaries of the regime on the basis of article 21 of the present decree.

Art. 26. Within thirty (30) days of expiry of each calendar quarter, the beneficiary shall submit to the Secretariat of Industry and Foreign Trade a detail of all its temporary imports made in the quarter under the terms of this decree, as well as of the exports made in that period in which temporarily imported goods have been incorporated. Failure to comply with the provisions of this article, the enforcement authority may determine the discontinuation of proceedings linked to this regime. Art. 27. ∙ Provide the Secretariat for Industry and Foreign Trade with the necessary additions or removals to the lists of annex I to the present decree. The Secretariat shall consider submissions by national producers of goods included in the above-mentioned annex to demonstrate their actual capacity to produce in conditions of quality, price and quantity necessary to meet export demand. Art. 28. The beneficiaries of this regime shall comply with their duties, subject to the notice of the application of the sanctions regime provided for in the Customs Code, for cases of transgressions to the regime of suspensive temporary importation. In such cases, the rules of procedure, substance and resolution provided for in the aforementioned legislation shall apply. Art. 29. ∙ All deadlines set forth in this Decree shall be computed in the manner prescribed by Article 1007 of the Customs Code, and shall apply all its rules in the aspects not expressly provided for in the regime established by this Decree. Art. 30. - Defeat the dec. 2076 dated 11 August 1983. Art. 31. The Certificates of affidavit of temporary admission granted and protected by the dec. 2076/83 shall maintain its validity in accordance with the terms of the decree. Proceedings after the release of goods shall also be governed by the provisions of the dec. 2076/83. Without prejudice, the Secretariat of Industry and Foreign Trade is empowered to grant an extraordinary extension, for duly justified reasons, until the deadlines set out in article 16 of the present decree are completed. Art. 32. The time limits referred to in article 9 of this rule shall be computed from the time the application authority or the Commission has the full documentation and information to be provided by the parties concerned. Art. 33. The present decree shall begin to govern from the thirty (30) days after its publication in the Official Gazette. Art. 34. The Ministry of Industry and Foreign Trade shall be the authority to implement this regime.

The implementing authority and the National Customs Administration shall regulate in the scope of their competence the rules of application of this decree.

Art. 35. Commune, etc. _ Mario S. Brodersohn. - Roberto Lavagna.

Annex I