EXTERIOR TRADE Decree 1177/92 Rule Act No. 21.453. Default of Decree No. 2923/76.

Bs. As., 10/7/92

See Background

VISTO Law 21.453, Decrees Nros. 2.284 of 31 October 1991 and 2.488 of 26 November 1991 and

CONSIDERING

It is appropriate to regulate Act No. 21.453 on agricultural exports, as amended by article 1 of Decree No. 2.488/91 amending Decree No. 2.284/91.

Having decreed the dissolution of the NATIONAL BOARD OF GREATS, an agency acting as the authority for the application of the regime in accordance with Decree No. 2.923 of 19 November 1996, it is appropriate to determine the authority responsible for the exercise of the above functions and the participation of the NATIONAL ADMINISTRATION OF ADUANAS.

It is also necessary to set the time limit for the early entry of the rights and other taxes that tax the export activity, for those who opt for the aforementioned regime, and to lay down the rules that should govern temporarily that the EXECUTIVE POWER is entitled to dictate the present act pursuant to article 86, paragraph 2, of the National Constitution.

Therefore,

THE PRESIDENT

OF ARGENTINA NATION

RIGHT:

Article 1 a Facultase the SECRETARIAT OF AGRICULTURA, GANADERIA and PESCA of the MINISTERY OF ECONOMY AND ARTS AND SERVICES PUBLICS to modify the payroll of products covered by Law 21.453 and its modifications. Art. 2° (Article Derogated by Article 2 of the Decree No. 654/2002 B.O. 22/4/2002). Art. 3rd El The Register of Jury Statements of Sale to the Exterior of the products referred to in Article 1 shall be made the working day following the one that the corresponding sale has been closed. Such a declaration may be made only by those who are registered as exporters to the General Directorate of Customs of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, an auto-archic entity within the scope of the MINISTERY of ECONOMY AND PRODUCTION, and to the NATIONAL OF TRADE CONTROL TRADE AGROPECUARIO, a subsidiary of SECRARIA

The data to be contained in the Jury Statements for Sale to the Exterior and the maximum time limit within which the shipping period must be established shall be fixed by the NATIONAL OF TRADE CONTROL. The maximum period established may be extended only through the express act of the aforementioned Office, if a case fortuitous or force majeure has been set up within the validity of the Jury Declaration of Sale to the Exterior.

(Article replaced by Article 6 of the Decree No. 764/2008 B.O. 13/5/2008. Watch: from the day of publication in the Official Gazette) Art. 4° . The payment of taxes that generate the export of the goods involved in the affidavit may not be less than the amount corresponding to the NOVATE BY SCIENT (90 %) of the declared volume and must be made within the THREE (3) business days of the registration.

The taxes generated by the balance of the goods shipped shall be entered at the time established by the general regime of Articles 789 and 790 of the Customs Code and Article 54 of Decree No. 1.001 of 21 May 1982.

Art. 5° . For the purposes of the application of the sanctions referred to in Articles 8 and 9 of the Law, the procedure for the offences and the recursive regime established in the Customs Code shall be applied. Art. 6° . Sales declared before the GREAT NATIONAL BOARD by 1 November 1991 shall be governed by the current rules at the time of their closing.

Sales closed between 1 November 1991 and the date of publication of Decree No. 2.488/91 shall be governed by the following rules:

(a) If they had been declared during that period before the NATIONAL BOARD OF GREATS, they shall be governed by the law of Law 21.453, as amended by Law 23.036, Decree No. 2.923 of 19 November 1976 and the regulations in force until 31 October 1991.

(b) If they had not been declared during that period before the NATIONAL BOARD OF GREATS, they may be granted the regime of this decree, provided that they are registered within the NACT (5) days after the entry into force of this decree.

Art. 7° . The sales declared in the period between the date of publication of Decree No. 2.488/91 and the date of the present decree will remain valid provided that the taxes paid for the export for consumption by the unexported balances and the amounts specified in article 4°, within the QUINCE (15) days of the publication of the present. Art. 8° La SECRETARIAT OF AGRICULTURA, GANADERIA PESCA will establish official FOB prices or indices for the goods covered by the provisions of the law, which will serve as an enforceable basis for export rights, contributions, fees and other taxes that tax the export for consumption or whose perception is entrusted to the NATIONAL ADMINISTRATION OF ADUANAS on the basis of their export for consumption.

Such prices will be updated on the basis of the variations in international merchandise quotes.

The above-mentioned official prices shall govern both for declared exports and for exports made under the general customs code.

Until the SECRETARIAT OF AGRICULTURA, GANADERIA PESCA sets the official prices provided for in this article, the values established by the NATIONAL BOARD OF GREAT (in liquidation) will continue to apply.

Art. 9° ). Until the date of publication of this decree, the affidavits of sale will continue to be recorded before the NATIONAL BOARD OF GREAT (in liquidation). Art. 10 . The NATIONAL ADMINISTRATION OF ADUANAS will regulate the procedure for the perception of the taxes mentioned in this decree, within the ten days of its publication. Art. 11 La The NATIONAL BOARD OF GREAT (in liquidation) shall transfer to the NATIONAL ADMINISTRATION OF ADUANAS the documentation corresponding to the affidavits of sale pending cancellation to the date of such transfer. Background on prior cancelled operations will be transferred to the SECRETARIAT OF AGRICULTURA, GANADERIA and PESCA. Summaries for violations of the law shall be transferred to the NATIONAL ADMINISTRATION OF ADUANAS for further action. Art. 12 La The SECRETARIAT OF AGRICULTURA, GANADERIA PESCA will be the competent body to dictate the rules of interpretation, clarification and application of this decree, except in the tax and customs aspects whose competence will be vested in the relevant agencies. Art. 13 . Prove Decree No. 2923/76. Art. 14 . Communicate, publish, give to the National Directorate of the Official Register and archvese. MENEM-Domingo F. Cavallo.

Background

- Article 3, replaced by art. 1 Decree No. 734/2007 B.O. 14/6/2007. Watch: from the day after your publication in the Official Gazette.