Bs. As., 6/2/91
VISTO the Customs Code sanctioned by law 22,415 and its regulatory decree No. 1,001/82 dated 21 May 1982 and,
Article 789 of the Customs Code provides that the payment of the customs tax obligation must be made in cash and prior to the release of the goods, without specifying the time at which such payment must be made.
That, as provided for in article 217 of the said code, in order to obtain the waiver, the person concerned must previously register the request for the corresponding customs destination, at which time the applicable rate of exchange is set, as provided for in article 639, so it is appropriate that the payment is made also at that time, in order to avoid that the amount of the liquidation is deteriorated during the period of the application.
That in order to achieve this objective it is appropriate to require that, at the time of registration of the corresponding request for customs destination, those administered credit the payment of the amount resulting from their compromised declaration, without prejudice to the customs service's powers of reliquidation in the event of warning that the taxpayer's liquidation dropped below due.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Artículo Incorporate Decree No. 1.001/82 as article 91 bis as follows:
"Article 91 bis. ". For the purposes of Article 789 of the Customs Code, in the import operations the payment of the customs tax obligation shall be made on a pre-registration basis, in accordance with the amount arising from the declaration committed by the person concerned, without prejudice to the subsequent readjustment that may require the customs service as a result of the examination of the documentation or the verification of the goods".Art. 2o o The present decree will begin to govern from the day following the date of its publication in the Official Gazette and will be applicable to those requests for import destination that are registered with the NATIONAL ADMINISTRATION OF ADUANAS from that day on. Art. 3o o Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.