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Unlocking Efficiency: A Comprehensive Look at Customs Procedures Transformation

In the ever-evolving landscape of customs regulations, understanding the intricacies of legal amendments is crucial for businesses engaged in international trade. Recently, Article 130 of Law No. 22,415, also known as the Customs Code, has undergone modifications that warrant a closer examination. This article will delve into the revised provisions, exploring the implications and benefits they bring to the customs clearance process.

Article 130: Enhancing Customs Oversight Substituting Article 283

The recent amendment to Article 283 of the Customs Code marks a significant shift in customs procedures. The revised provision empowers the customs service to direct merchandise undergoing clearance processes to enter a storage facility, either in full or in part, solely for the purpose of conducting a thorough verification.

Article 131: Streamlining Anticipated Declarations Substituting Article 284

The updated Article 284 introduces an authorized procedure for advance declaration applicable to all types of customs clearance for imports. This change aims to streamline processes, providing a more efficient mechanism for importers to declare their goods in advance.

Article 132: Anticipated Resolutions for Exporters Substituting Article 323

Introduction of Anticipated Resolutions: The amended Article 323 introduces the concept of anticipated resolutions, an administrative act issued by the customs service upon the exporter’s request. This occurs before the actual exportation, determining the customs treatment that will be applied to the merchandise at the time of export.

Scope of Anticipated Resolutions: Exporters facing uncertainties regarding tariff classification, origin, valuation, or other relevant aspects can seek an anticipated resolution. The exporter must provide necessary information, along with technical and legal opinions on the matter.

Validity and Binding Nature: The resolution remains valid and binding unless there is a change in the law or if circumstances arise that differ from those considered in the resolution.

Procedural Details: The regulation will outline the formal requirements, information submission process, and the timeline for issuing the resolution, capped at thirty (30) days.

Recourse for Exporters: If the customs service fails to issue the anticipated resolution within the specified timeframe, the exporter has the option to request standard export clearance.

Appeals Process: Any disputes regarding anticipated resolutions can be addressed through the appeals process outlined in Article 1053 of the Customs Code.

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Article 133: Harmonizing Controversies Substituting Article 324

Conditional Declaration: In cases where there is an ongoing dispute related to tariff classification, valuation, or export-related taxes, an interested party can link a new declaration to the outcome of the ongoing controversy.

Verification Process: The customs service will verify the existence of an identical litigious issue and, if necessary for resolution, extract representative samples of the merchandise, duly notifying the concerned party.

Article 134: Mitigating Inaccurate Declarations Substituting Article 325

Declaration Alignment: If an interested party aligns a new declaration with the customs service’s verification under Article 324, no customs violations will be incurred for potential inaccuracies in the supplementary declaration.

Article 135: Preserving Fiscal Rights Substituting Article 326

Prescription Suspension: In instances covered by Article 324, the statute of limitations for fiscal actions related to the supplementary declaration is suspended from the declaration’s commitment date until a final decision is reached.

Article 136: Proactive Customs Oversight Substituting Article 343

Illicit Activity Reporting: Customs officers encountering potential illicit activities during clearance procedures are mandated to report such instances to the customs administrator. This includes taking necessary samples for evaluating the seriousness of the reported activity.

Release Conditions: The release of goods is contingent upon the nature of the suspected violation. Certain situations, such as goods vital for customs decisions or subject to an ongoing investigation, may warrant a delay in release.

In conclusion, the recent amendments to Articles 130 to 136 of the Customs Code signify a paradigm shift towards more efficient, transparent, and legally robust customs procedures. Businesses engaged in international trade should stay informed about these changes to ensure compliance and capitalize on the streamlined processes introduced by these legal revisions.

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