Exemption From Imports Of Goods - Full Text Of The Rule

Original Language Title: EXENCION DE GRAVAMENES IMPORTACIONES DE MERCADERIAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos


National Decree 180/97

Except temporarily for the derogation provided by Decree No. 71/97 to future imports granted to be carried out under Decree No. 732/72, for education, health, science and technology, carried out by national official entities and their centralized or decentralized units.

Bs. As., 28/2/97

B.O. , 7/3/97

VISTO Decree No. 71 of 24 January 1997 and


That the aforementioned rule provided for the repeal of Decree No. 732 of 10 February 1972.

That by article 4 of Decree No. 71/97 states that its precepts shall enter into force from the TREINTA (30) days of its publication in the Official Gazette, having been produced on 31 January 1997.

There are currently a number of assumptions of future imports designed to be carried out under Decree No. 732/72 which, because of the social importance of the destinations to which the goods concerned are to be affected, becomes necessary to temporarily exempt them from the derogation provided by the decree.

That, therefore, it is appropriate to introduce the amendment relevant to the provisions of Decree No. 71/97.

That the present is given in the use of the powers conferred by article 99, paragraph 1, of the NATIONAL CONSTITUTION.




Article 1 In the case of imports of goods carried out by national official entities by their centralized or decentralized units, for education, health, science and technology, the repeal of Decree No. 732/72 by Decree No. 71/97, beginning on 1 October 1997.

Art. 2o- Notwithstanding the provisions of the previous article, derogation shall not apply to cases which, as at 1 October 1997, are in any of the following situations:

(a) That imports have been covered by an irrevocable letter of credit established prior to that date.

(b) That the goods are issued with final destination to the customs territory by land, water or air and loaded in the respective means of transport.

(c) That the goods are in the primary customs area for having arrived prior to the customs territory.

(d) That the goods to be imported are in the form of bidding.

Art. 3o- The exception provided for in the previous article shall expire if the final import request for consumption is not registered within the NOVENTA (90) days from 1 October 1997.

Art. 4o- This edict will enter into force on the day of its publication in the Official Gazette.

Art. 5o- Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM.- Jorge A. Rodríguez.- Roque B. Fernández.