EXPORTS Decree 855/97 Please find an optional simplified export regime made by the customs of Clorinda, La Quiaca and Posadas. Conditions. Faculty to the Federal Public Income Administration. Bs. As., 27/8/97

VISTO Issue No. 080-005965/97 of the Registry of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, Article 333 of the Customs Code and Article 43 of the Law on Attached Value Tax, text ordered in 1997 and its amendment, and

CONSIDERING:

That the export traffic carried out in certain border areas presents such operational characteristics that impose the need to provide for special procedures, in relation to certain effects of a tax and customs nature.

That the above-mentioned need is sympathetic to the purpose of promoting regional economic development and increasing population settlements in those border areas.

That, for this purpose, adjustments should be made to the current customs operation, which contribute to a simplified treatment for the exports that are carried out under the regime that is structured, while the same are of lesser amount and involve the individuals in those territories.

That neutralization of the effects of the Attached Value Tax also has a particular significance in respect of the above-mentioned operations, and it is therefore relevant to provide a specific modality that expedites and facilitates the control of the trafficked exports.

That the new regime will discourage the conduct of marginal operations and produce a significant reduction in export costs, allowing small operators to integrate into the foreign trade circuit in better operating conditions and competition.

That the present is in exercise of the powers conferred on the NATIONAL EXECUTIVE PODER by Article 99, paragraphs I and 2 of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1Please find an optional simplified export regime for border areas, which will be subject to the conditions specified in the present. Art. 2o-The regime established in the preceding article will apply to exports by the customs of Clorinda, FORMOSA Province, La Quiaca, JUJUY Province and Posadas, MISIONES Province. (NOTE: They are incorporated into the Regime, exports that under the conditions laid down by it are made by the Customs of Iguazú, Province of Missions, by Art. 1 Resolution No. 13/1997AFIP, B.O. 8/9/1997). Art. 3o-For the purposes provided for in the preceding articles, exports to the aforementioned border customs may be made under this regime when:

(a) The exporter is registered in the Register of Importers/Exporters of the General Directorate of ADUANAS, dependent on the FEDERAL ADMINISTRATION of PUBLIC INCOMES, is authorized to operate, and has opted for the acceptance of this procedure.

(b) The industrial and commercial activity of the exporter is carried out within the jurisdiction of the customs covered.

c) the acquirer has a habitual residence in the country adjacent to the departure customs.

(d) The FOB/FOR/FOT value of each operation does not exceed the amount of DOLARES ESTADOUNIDENSES DIEZ MIL (US$ 10,000.-). (Replaced by Art. 1 Decree No. 298/2000, B.O. 7/4/2000).

(e) The monthly amount of exports made by this regime does not exceed the limit established by the FEDERAL ADMINISTRATION OF PUBLIC INCOME, dependent on the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.

(f) These are goods produced in the country, new without use, and are not reached by a prohibition, suspension or quota for export. (Replaced by art. 1 Decree No. 684/2002 B.O. 29/4/2002).

Art. 4o-The operations carried out under the present regime shall comply with the conditions and formalities provided for by the FEDERAL ADMINISTRATION OF PUBLIC INCOME, which shall establish a simplified procedure concerning the documentation required by tax and customs regulations, thereby disposing of the legal or regulatory requirements of a purely formal nature. Art. 5o-Faccinate the FEDERAL ADMINISTRATION OF PUBLIC INCOME for:

(a) To issue the complementary standards of this regime

(b) To have the incorporation into the same of the operations carried out by other customs, or the exclusion of those covered.

(c) reduce the amount set out in article 3 (d).

(d) Establish the monthly limit referred to in article 3 (e).

(e) To establish the validity of the application of the regime.

Art. 6o-Authorize the FEDERAL ADMINISTRATION OF INCOME PUBLICS to establish other simplified regimes for smaller exports, in conditions similar to those set out in this Decree, when reasons for opportunity, merit and convenience so advise. Art. 7o-Failure to comply with the requirements set out in the present regime shall make the exporter liable to the exclusion of the said regime, without prejudice to the application of the appropriate penalties under the provisions of the existing rules. Art. 8o- Extra-zone exports shall enjoy refunds, refunds or any other customs stimulus that may correspond to the goods, while those destined to the intrazone shall imply an irrevocable waiver to apply for such benefits. (Article replaced by art. 1 Decree No. 350/2000 B.O. 2/5/2000. Watch: from the day after your publication in the Official Gazette.) Art. 9o-Contact, post, give to the National Directorate of the Official Register and archívese.-MENEM.-Jorge A. Rodríguez.Roque B. Fernández.