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EXTERIOR TRADE Decree 1012/91 Amendment of Decree No. 177/85 on the Draw-Back regime.

Bs. As., 29/5/91

VISTO Issue No. 315.507/91 of the Register of the SUBSECRETARIA OF INDUSTRIA AND TRADE, Law 22.415 and Decree No. 177 of 25 January 1985, and

CONSIDERING:

That the integration of the Argentine economy into the international economic context requires flexible and agile export promotion mechanisms.

That such mechanisms should be relevant to the fiscal needs that the Argentine economy requires.

That the draw back regime is a valid instrument for export stimulation.

That the return of taxes granted by the draw back regime, includes import duties, the statistical rate, the National Fund for the Promotion of Exports, as well as the Added Value Tax in accordance with Law 23,349 and its amendments.

That the proposed regime is determined according to the provisions of Act 22.415 and article 86 (2) of the NATIONAL CONSTITUTION.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 el Replace the text of article 1 of Decree No. 177/85, which reads as follows:

"ARTICULO 1o s The exporters under the conditions set out in this decree may obtain the full or partial restitution of the amounts that have been paid for import duties, statistics rate and National Export Promotion Fund, provided that the goods are exported for consumption:

(a) Having been subjected to a process of transformation, processing, combination, mixing, repair or any other improvement or benefit in the customs territory;

(b) Using other goods to be exported. "

Art. 2o el Replace the text of Article 2 of Decree No. 177/85, which reads as follows:

"ARTICULO 2o . The return of the Attached Value Tax for the Merchandise mentioned in the preceding article shall be carried out in accordance with the provisions of article 41 of the Value Added Tax Act, in accordance with the text of Law 23,349 and its modifications in the form and conditions established by the PUBLIC FINANCIAL SUBSECRECTIES of the MINISTERY OF ECONOMY "

Art. 3o el Replace the text of article 3 of Decree No. 177/85, which reads as follows:

"ARTICULO 3o La The SUBSECRETARIA DE INDUSTRIA AND TRADE OF THE MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS shall, at the request of a party, proceed to the definition of the goods whose export gives rise to the application of this regime, determining in all cases the amount to be replaced by each tax, for which purpose it shall take into account the data and procedures set out in the following articles. "

Art. 4o el Replace the text of Article 4 of Decree No. 177/85, which reads as follows:

"ARTICULO 4o s The characterization required by the interested party, in order to produce for the purposes indicated in this decree, must be requested to the SUBSECRETARIA DE INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS by an affidavit in accordance with the regulations issued by it. INDUSTRIA SUBSECRETARIA And TRADE will give intervention to the NATIONAL INSTITUTE OF INDUSTRIAL TECHNOLOGY (I. N.T. I.) for the purpose of technically evaluating applications for criminalization. "

Art. 5o el Replace the text of Article 5 of Decree No. 177/85, which reads as follows:

"ARTICULO 5o Toda Any application for criminalization in accordance with Article 4 of this Decree, as well as in the regulations that the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, shall be resolved within the NOVENTA (90) days from the date of submission to the Subsecretariat. The time limit set forth in this article shall begin to run when the application for criminalization is duly complied with in accordance with the provisions of this decree and the statutory rules to that end.

The Undersecretariat shall publicize by means of a press release the initiation of the proceedings within the CINCO (5) days from the date of submission of the application.

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

Any third party concerned may object to the required characterization within the TEN (10) days from the date on which it had been advertised.

The resolution establishing the characterization, in addition to its advertising, shall be notified to the applicant, adherents and to those who have been presented in opposition within the established term. "

Art. 6th el Replace the text of Article 6 of Decree No. 177/85, which reads as follows:

"ARTICLE 6 La The resolution that the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND SERVICES PUBLICS dictate within the intended term, shall apply to all requests for export destination for consumption, in which the number of application for criminalization has been cited. "

Art. 7o el Replace the text of article 7 of Decree No. 177/85, which reads as follows:

"ARTICULO 7o de After the period of NOVENTA (90) run days referred to in Article 5 of this decree without the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS would have made a resolution, the applicants and/or the adherents may inquire in writing to the Undersecretariat so that, within the time limit of CINCO (5) days from the intimation, dictate resolution or extend record of the expiration of the deadline without having adopted it.

In this case and against the presentation of such certification, NATIONAL ADMINISTRATION DE ADUANAS will begin to liquidate the draw-back in accordance with the application for criminalization, until resolution is issued. In the event that the same recognized less than the amount charged on the basis of the request, the differences would be subject to the general regime for the return of stimuli to the unduly perceived export.

The record referred to in this article may only be extended by the holder of the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES or by the official designated by the National Director.

In the case of this article, any third exporter who has acceded to the criminalization presented and not resolved in full shall have the same rights and obligations of the applicant. "

Art. 8o el Replace the text of article 8 of Decree No. 177/85, which reads as follows:

"ARTICULO 8o La The SUBSECRETARIA DE INDUSTRIA AND TRADE OF MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS may, on its own motion or at the request of a party, update the existing definitions in the event of changes in import duties, statistics rate, National Export Promotion Fund (FOPEX), and in the Attached Value Tax or other factors that make the definition, applying to such updates the same effects and procedures set out in this decree for the typifications.

In such cases, the new definition will apply to requests for export destination for consumption that are registered from SESENTA (60) days that have been settled since the entry into force of the resolution that establishes it. "

Art. 9th el Replace the text of Article 9 of Decree No. 177/85, which reads as follows:

"ARTICLE 9 La NATIONAL ADMINISTRATION DE ADUANAS shall take the necessary precautions to ensure that customs verify, according to the methods that they deem most appropriate, the conformity of the goods to be exported to that object of the applicable characterization, as provided for in Articles 5 and 6. To that end, the exporter shall 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. 10. el Replace the text of article 10 of Decree No. 177/85, which reads as follows:

"ARTICULO 10. . The NATIONAL ADMINISTRATION OF ADUANAS will liquidate the amount of the draw-back established in the typification or in the application, as the case may be, in accordance with the rule governing that agency for the purpose of calculating the taxes on the import, in force at the date of the registration of the export destination application for respective consumption.

Conducted each shipment, NATIONAL ADMINISTRATION DE ADUANAS will proceed to pay cheque in favor of the exporter for the corresponding amounts, without prejudice to the checks that will remain outstanding. "

Art. 11. el Replace the text of article 11 of Decree No. 177/85, which reads as follows:

"ARTICULO 11. . The NATIONAL ADMINISTRATION OF ADUANAS will require that, together with the request for liquidation draw-back, the number of the request for import destination for consumption and the date of release to square that covers the import of the goods subject of this regime.

NATIONAL ADMINISTRATION DE ADUANAS should establish a sufficient countermeasure system to ensure the accuracy of the export documentation submitted, as well as that the exports attributable to an import destination application for consumption do not exceed the volume of goods documented by it.

Customs shall perform the verification referred to in the preceding paragraph at the time of the draw-back payment. "

Art. 12. el Replace the text of article 12 of Decree No. 177/85, which reads as follows:

"ARTICLE 12. . When for any previously exported goods return to the country in the time and form authorized by Law 22,415, the exporter must return the amount paid to it at the time of its export, in accordance with the provisions of the law. "

Art. 13. el Replace the text of article 13 of Decree No. 177/85, which reads as follows:

"ARTICLE 13. ). Offences to this regime shall be punished in accordance with the provisions set out in section XII of the Customs Code (Act No.22.415). "

Art. 14. el Replace the text of article 14 of Decree No. 177/85, which reads as follows:

"ARTICULO 14. La The NATIONAL ADMINISTRATION OF ADUANAS, for the purposes of the draw-back regime that determines the present decree, will take from the collection of taxes the funds necessary to effect the payments provided for in Article 10. "

Art. 15. el Replace the text of article 15 of Decree No. 177/85, which reads as follows:

"ARTICULO 15. . Applications for criminalization in accordance with the requirements of this decree may be submitted to the SUBSTANCE OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, from the day following the date of publication of the same in the Official Gazette. "

Art. 16. el Replace the text of article 16 of Decree No. 177/85, which reads as follows:

"ARTICULO 16. . Fill out the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTS AND PUBLIC SERVICES, as the authority of application of this decree, to dictate the regulations necessary for the operation of it. "

Art. 17. . Destroy the arts. 17, 18, 19, 20, 21, 22, 23, 24, 25 and 26 of Decree No. 177/85. Art. 18. El This decree will begin to govern from the day after its publication in the Official Gazette. Art. 19. . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.