CODIGO ADUANERO Decree 1491/92 Amendment to article 57 of Decree No. 1001/82.

Bs. As., 20/8/92

VISTO Decree No. 1001 of 21 May 1982 and its amendment No. 405 of 17 March 1987 and Decree No. 2284 of 31 October 1991 and

CONSIDERING:

That the transport of goods in containers is a mechanism of great importance in the development of internal and external trade operations, so the regulation of their use must be sufficiently agile to facilitate such development.

That the existing regulations on the matter prevent the containers of foreign origin entering the country from being destined for the internal transport of goods destined for consumption, thus having to circulate voids within the national territory.

That such a situation causes loss of economic resources and causes unjustified costs, since the containers are unused for prolonged periods or are transported empty without any benefit, as their reuse is only possible for foreign trade operations.

To allow the use of containers from abroad in operations where the final destination of the goods transported is not for export would allow for a more rational use of available resources and avoid the costs of transporting empty containers across the national territory.

That the adoption of such measures does not imply the lack of knowledge of the final destination of the container, but rather, it intends to directly hold those responsible for the transfer of the container to the outside, both in front of the owner and in front of the customs and tax agencies.

That in order to expedite the transfer of containers to various means of transport and to prevent the successive required procedures from futile trade operations, a system must be established that personally and by all transfers of the same container, to a single customs transport agent, allowing such transfers through the use of a single documentation.

That the present is determined by the provisions of Article 487 of Law No. 22.415 and Article 86 (2) of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 Artículo Amend article 57, paragraph 5, of Decree No. 1001/82, which is drafted as follows: "5. The containers of foreign origin entered full or empty under this regime shall be destined to transport in the customs territory of goods originating in an import or destined for an export. They may also be used to transport goods for consumption within the customs territory.

The empty containers can travel in the customs territory and remain in deposits in the customs territory, to flexibilize and favor their use in documented export operations in the internal customs".

Art. 2o o Amend article 57, paragraph 9, of Decree No. 1001/82, which is drafted as follows: "9. The containers filled with disembarked in the jurisdiction of one customs in transit to another shall be terminated by the first, leaving the numbers on the respective transit permit.

The gestation and execution of transits shall be carried out with the intervention and under the responsibility of the respective customs transport agent or its legal representatives, with the formalities established by the customs regulations.

In the event that transit is carried out using more than one means of transport, the execution of transfer operations, from one means to another of transport, will be carried out with the use of a single documentation and under the responsibility of the Intervening Customs Transport Agent, which will control the permanent inviolability of the customs precinct and the physical integrity of the container.

In the event that you will check abnormalities in the state of the precinct and/or the container and/or the goods transported (averages, spills, emanations, etc.) will give the customs intervention closer to the site of the event".

Art. 3o o This Decree shall enter into force on the day of its publication in the Official Gazette. Art. 4o — Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.