The Customs Collection and Control Agency (ARCA) formalized the Modification of the procedure for the registration of water transshipment declarations of merchandise arriving at the customs territory, through the MALVINA Computer System (SIM).
So it is General Resolution No. 5725/2025, published this Wednesday (July 16.07.2025, XNUMX) in the Official Gazette. According to the regulation, "it is appropriate to reformulate the conditions for recording transshipment declarations and ensure the effective application of risk analysis, in order to streamline customs control of the operations involved."
The measure is based on the Customs Code, which stipulates that transshipment requires prior authorization from the customs service, and on the Paraguay-Paraná Waterway Protocol, which enables additional controls "in the event of suspected fraud."
As an immediate precedent, General Resolution No. 5.261 of 2022 had already expanded the simplified procedure to include air and land operations, and passengers must transfer to another means of transport by waterway abroad. Now, ARCA establishes the mandatory use of a “specific AFIP code” to identify the operations and replaces the current technical annex.
With this measure, the agency seeks to "optimize the flow of customs operations, reduce foreign trade costs, and avoid an overload of merchandise controls destined for other destinations."
This General Resolution takes effect immediately, and its implementation will be gradual, according to the schedule that will be disseminated through ARCA's official microsite.
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