ARG Tax Stock Replenishment Regime


On Dec. 13, ARG Tax ARCA simplified procedures to boost exports.


  • ARG Tax Customs Collection and Control Agency (ARCA) published General Resolution 5613/2024 to simplify procedures for the import of inputs used in the production.
  • Highlights
  • ARCA completely digitalized the management for the stock replenishment regime.
  • Updated by Decree 779/2024, regulated by Res 426/2024 of the Ministry of Economy.
  • The measure established that companies will use the Argentinian Foreign Trade Single Window (VUCEA), which will streamline the processes for this type of operations.
  • Users will be able to process, view authorizations completely digitally within VUCEA.
  • The measure aims to promote Argentinian foreign trade and will benefit, for example, auto parts manufacturers that import rubber to make tires used in the export industry.
  • The importers will now be able to manage the available balances for their purchases.
  • Additionally, they will be able to download and print the authorization certificates.
  • They will be issued automatically, after exchanging data between various VUCEA dpts.
  • Revocation
  • Revoked Customs' External Note 58, of Jul. 23, 2008, as of the entry into force.
  • Effectiveness
  • General Resolution 5613/2024 in force 10 business days after its official publication.

Regulators ARG Tax
Entity Types CNSM; Corp
Reference PR, OG, 12/13/2024; RESOG-2024-5613-E-AFIP-ARCA, 12/12/2024
Functions Compliance; Financial; Legal; Tax
Countries Argentina; Cross-Border
Category
State
Products Corporate
Regions Am
Rule Type Final
Rule Date 12/13/2024
Effective Date 12/24/2024
Rule Id 237142
Linked to N/A
Reg. Last Update 12/13/2024
Report Section International

Last substantive update on 12/18/2024