ARG Tax Economic Operator Program


On Apr. 24, ARG Tax issued economic operator program (OAS) rules.


  • ARG Tax issued General Resolution 5504/2024, re the authorized economic operator (OAS) program procedures for the application of the benefits of Resolution 5.107.
  • Background
  • The Regulatory Framework to Secure and Facilitate Global Trade (SAFE) established principles, standards for member countries of the World Customs Organization (WCO).
  • Resolution 5.107, implemented OAS program, through which operators who meet the established requirements can access benefits to optimize foreign trade operations.
  • The aforementioned standard established certain benefits linked to reduction of times and costs involved in international trade operations, through treatment in customs.
  • Among the benefits are those in points 18. and 19., optional and at the request of importers and exporters categorized as OAS-SECURITY, who meet the requirements.
  • The technological requirements for joining the OAS program will be on OAS microsite.
  • Resolution issued in exercise of the powers conferred by Decree 618 of Jul. 10, 1997, and by virtue of the delegation made to this General Directorate of Resolution 5.107.
  • Highlights
  • Established the presentation process, the computerized and customs documentary records, and the consolidation process for the operations of the OAS program.
  • The procedures may be requested by OAS-SECURITY exporters who are registered in the Special Customs Registry as exporters authorized to operate from plant (EXPL).
  • The request for supplies, deliveries and control of customs seals will be conducted in accordance with the procedure established in the Annex III attached to this Resolution.
  • Interventions reserved for customs service will be made by auxiliary agents of trade and customs service, and the OAS SECURITY exporters that have been authorized.
  • Interventions will be valid for presentation to other national or foreign organizations.
  • Added tables to OAS and Particular Requirements of User Manual of Registry System.
  • Approved Annexes I, II, III and IV, that are included at the end of present Resolution.
  • Effectiveness
  • This resolution will come into force the day of its publication in the official gazette.
  • It will be implemented according to schedule that will be available on OAS microsite.

Regulators ARG Tax
Entity Types Corp
Reference OG, 4/24/2024; RESOG-2024-5504-E-AFIP-AFIP, 4/22/2024
Functions Compliance; Financial; Legal; Operations; Registration/Licensing; Risk; Tax; Treasury
Countries Argentina; Cross-Border
Category Central Government
State
Products Corporate
Regions Am
Rule Type Final
Rule Date 4/24/2024
Effective Date 4/24/2024
Rule Id 209562
Linked to N/A
Reg. Last Update 4/24/2024
Report Section International

Last substantive update on 04/26/2024