Courier Regime – Latest regulatory changes

✔️I. Introduction 

At the end of 2024, two regulations were issued that modified the Courier Regime (the “Regime”). On the one hand, Decree 1065/2024 (the “Decree”) and, on the other hand, General Resolution ARCA 5608/2024 (the “RG 5608”), which was later modified by General Resolution ARCA 5631/2025 (the “RG 5631  

The Decree and RG 5608 were published on December 02.12.2024, XNUMX in the Official Gazette. The former takes effect on the day following its publication, while the latter entered into force on the day of its publication in the Official Gazette. However, its provisions will be implemented according to the schedule available on the "International Shipments" microsite of the ARCA website (the "Microsite”) (1)

The Decree established a reduction in import duties and an exemption from the payment of the statistical fee, in both cases, up to an FOB value of USD 400 per shipment, with respect to the importation of merchandise for consumption through the Regime; this, provided that said shipment is for non-commercial purposes and up to a maximum of 5 shipments per year and per person (the "Deductible”). Any excess over the value or quota is excluded from the Exemption. This measure does not apply to other taxes that may be applicable, e.g., VAT, internal taxes, etc. 

It is worth mentioning that, according to the Microsite and based on administrative background, when the shipment is a "small shipment" - as specified below - the Franchise would also be subject to antidumping duties (2). However, the value of the shipment in excess of the Franchise would be subject to antidumping duties.

The Decree's recitals state that the purpose of the Franchise is—in addition to the free circulation of goods and the facilitation and simplification of trade for consumers/users—to stabilize domestic prices at acceptable levels and maintain a supply volume adequate to the supply needs of the domestic market.

For its part, RG 5608 established a single regulatory framework for the simplified import and export of merchandise through companies authorized as Postal Service Providers ("PSP”)/Courier, repealing the various regulations that, until then, governed the Regime. In addition, it raised the FOB value limit from USD 1.000 to USD 3.000 for the import of merchandise, whether for commercial or non-commercial purposes. 

Both regulations specifically aim to encourage the importation of goods through the Regime. The first, through a franchise. The second, through a new entry limit and various operational improvements.

Of the latter, one of the most relevant could be the one linked to the use of a fraction of the property of the bonded warehouses by the PSP/Courier, so that they carry out their activity there. Indeed, although the previous regulations, that is, ANA Resolution 2436/1996 and its amendment, ANA Resolution 3236/1996, already provided for the possibility of diverting loads to authorized warehouses (3), now, under RG 5608, work is being done on computer developments and regulatory implementations to make this possibility a reality, especially considering that, with these new modifications, trade through the Regime, particularly the importer, would increase substantially. The relative to the transfer of this fraction of the property to the PSP/Courier by the permit holder of the bonded warehouse is provided for in pt. 15 of Annex IV of AFIP General Resolution No. 4352/2018, which established the rules relating to the authorization of tax deposits.(4)

Below, RG 5608 is analyzed in detail, with the modifications introduced by RG 5631 (published in the Official Gazette on 09.01.2025/XNUMX/XNUMX), since, as mentioned, the Decree only provided for the Franchise, which was already discussed above in the third paragraph.

✔️II. RG 5608

RG 5608 is divided into four annexes, and additional procedural guidelines are provided on the Microsite. The DGA was authorized to update its Annex I (General Regulatory Provisions), and the DGA and the Customs Procedures Programs and Standards Directorate of the ARCA Collection Subdirectorate were authorized to issue additional instructions for implementing the provisions of its Annex IV (Simplified Registration of Import and Export Applications for Consumption).

◼Annex I – General Regulatory Provisions

The activity of the international postal market is specified (5), indicating that it is carried out by: (i) PSP/Courier, (ii) natural or legal persons who transport their own correspondence (6), and (iii) freight transport companies that operate these shipments (up to 50 kg) and that do not have the character of postal activity.

Of these subjects, the only ones that must be registered in the National Registry of Postal Service Providers are the PSP/Courier (7).

Regarding the shipments that may be carried out under the Regime, the following are distinguished:

Shipping	Scope	Limitations	Consequences of exceeding limitations
Correspondence/documentation	General correspondence; spreadsheets; lists; magnetic media containing information extracted from computer systems intended for banking and general business activities; other documentation typically sent via this means; and books, fascicles, and similar printed matter, including those illustrated or containing advertising, and albums or picture books and children's drawing or coloring books, in accordance with Article 4 of Law 25.446 on the Promotion of Books and Reading.	The conditions related to value and weight do not apply. That is, for correspondence or documentation, an excess of USD 3.000 in value and/or 50 kg would not result in exclusion from the Regime.	N/A
Order/ postal package (8)	Parcels containing merchandise	Parcels containing merchandise may be imported/exported under this regime, provided that the weight of each package or postal piece, regardless of the total weight of the shipment, is up to 50 kg (conf. RG 5631). Import: the FOB value may not exceed USD 3.000 for each Courier shipment. Export: the FOB value must not exceed USD 3.000 for each Courier shipment (conf. RG 5631).	The general import or export regime applies - including declarations through AFIP Codes - when the goods are: a) subject to the merchandise identification regime (RG 5581); b) subject to the application of prohibitions or interventions by other agencies. In the latter case, provided that compliance with certain conditions is required by the importer/exporter before the competent agency to authorize the destination. For import operations, the intervention of third-party agencies whose regulatory standards have determined control in the domestic market after the goods have been released (e.g., energy efficiency; metrology) will not be grounds for exclusion. c) subject to the presentation of the Certificate of Origin, including ALADI and MERCOSUR, unless extra-zone treatment is chosen; d) benefiting from special tax regimes, unless extra-zone treatment is opted for; e) subject to the receipt of export incentives (and not to be waived); f) When the customs value determined exceeds the current limit, without prejudice to the application of the corresponding infringement procedure.

To formalize import or export applications for consumption in a simplified manner, the PSP/Courier must be registered in the “Special Customs Registries”, complying with the general and specific requirements (9).
Likewise, PSP/Courier may declare the AFIP Codes, according to the procedure established by General Resolution AFIP 3628 and its complementary regulations, the AFIP Codes enabled at the moment for the Courier being the following (10): No. 0000.04.10.000H “Income/Outgo of correspondence. Documentation carried out by Postal/Courier Service Providers (PSP/Courier) (11)”; No. 0000.04.32.000T “Law No. 25613. Importation for consumption of inputs intended for scientific and technological research, carried out by state agencies and public benefit entities”; No. 0000.04.36.100D “Biological materials for diagnostic and research purposes, for purposes of participation in External Quality Control Programs and epidemiological surveillance carried out by institutions responsible for disease prevention and control policies (except for the importation of human reproductive material)”; and No. 0000.04.36.200J “Importation of human reproductive material for diagnostic/fertility purposes”.

Regarding the tax aspect, it is provided that the goods transported by the Regime are subject to the payment of all taxes of the general regime that tax the import for consumption (including current perceptions) such as export for consumption, in force at the time of registration of the respective operation.

Regarding the valuation, it is established that, in the import destination request, the PSP/Courier must declare the CIF value of the merchandise in question, considering for this purpose the real value of the freight, and must provide, when appropriate and requested by the customs service, the commercial invoice in accordance with the provisions of General Resolution AFIP 2793 and its amendments, as well as equivalent documents such as an order, receipt and/or purchase "ticket" issued by the "e-commerce" platform through which the merchandise was acquired.(12)

It is established that the DGA may determine the customs value of the merchandise based on the background information and price references, and verification. It is worth mentioning that, regarding import valuation, Argentina is governed by the Agreement on the Implementation of Article VII of GATT 1994, approved by Law No. 24.425, whose Article 17 provides: “Nothing in this Agreement may be construed as restricting or calling into question the right of Customs Administrations to verify the truth or accuracy of any information, document or declaration submitted for customs valuation purposes.”.

However, when the valuation carried out by the DGA results in a customs value higher than that declared and within the permitted limits (that is, the maximum FOB value of USD 3.000 for each Courier shipment), the withdrawal of the merchandise to the plaza will be permitted upon payment of the corresponding difference in taxes, provided that the commercial invoice has been originally provided in accordance with the provisions of RG AFIP 2793 and its amendments, or equivalent documents such as those mentioned above.

In terms of export valuation, the corresponding provisions of Law 22.415 – Customs Code (the “CA”). As in matters of imports, the DGA has broad powers to verify the correct determination of value. For example, when the price paid or payable does not constitute a suitable valuation basis for the purposes of correctly determining the taxable value, the DGA may deviate from it, in which case the most appropriate valuation basis from those provided for in Article 748 of the Civil Code must be used. 

When an inaccurate declaration of quantity and/or type and/or quality and/or value is found in accordance with Article 954 of the Customs Code, the corresponding procedure for customs violations will be applied.

(I.e.Annex II – Special regulatory provisions

This annex regulates various special regimes or sub-regimes, subject to the general provisions, although with the exceptions specifically indicated in each case.   

Regimes	Scope/Exceptions
Small shipments (13) (for import). Remember the comments made above regarding the Franchise.	It allows the entry of parcels destined for individuals or legal entities, consisting of up to 3 units of the same type and that are not presumed to be for commercial purposes, provided that the weight of each package or postal piece, regardless of the total weight of the shipment, is up to 50 kg, and the FOB value of the merchandise consigned to the same recipient does not exceed USD 3.000 for each courier shipment. The shipments defined above may only be used 5 times per calendar year and per person. Likewise, these shipments are exempt from: 1) The prior intervention of the National Food Institute (INAL) (ANA Resolution 1946/1993, its amendments and its complements); 2) The interventions of third-party organizations, whose regulatory norms have determined the control in the domestic market after the release of the merchandise to the market; 3) The application of the merchandise identification regime (RG AFIP 5581); 4) Economic restrictions and prohibitions; 5) Prior intervention by the National Administration of Drugs, Food, and Medical Technology (ANMAT) regarding perfumery, toiletries, or cosmetics. Additionally, the Microsite mentions the exception regarding the Certificate of Approval of Auto Parts and/or Safety Elements (CHAS) provided for in Resolution No. 166/2019 of the former Ministry of Industry.
Samples (INUMUE) (for import) Sample: Objects representing a specific category of merchandise already produced, which are intended exclusively for exhibitions or demonstrations to arrange commercial operations with said merchandise and objects that are models of merchandise whose production is projected, provided that the same is unused and that in both cases its quantity does not exceed that which is usual for these purposes.	Allows the entry of parcels destined for Legal persons as samples, provided that the weight of each package or postal piece, regardless of the total weight of the shipment, is up to 50 kg and the FOB value of the merchandise consigned to the same recipient does not exceed USD 3.000 for each Courier shipment. The advantage code "INUMUE" must be declared in the Simplified Destination PSP/Courier. These shipments are exempt from: 1) The application of the merchandise identification regime (RG AFIP 5581); 2) Restrictions and prohibitions of an economic nature; 3) The prior intervention of third-party organizations as long as it is expressly excluded by regulatory norms.
Samples for testing by laboratories (for import)	It allows the entry of samples destined for laboratories dedicated to carrying out tests to obtain product certifications, provided that the weight of each package or postal piece, regardless of the total weight of the shipment, is up to 50 kg and the FOB value of the merchandise consigned to the same recipient does not exceed USD 3.000 for each Courier shipment. In the case of samples destined to obtain product certifications for foreign markets, the FOB value limit will be extended. up to USD 10.000 for each Courier shipment. The advantage codes determined for this purpose in the Simplified Import Destination Request PSP/Courier (SD-PSP) must be invoked (according to the Microsite, this advantage code would be "ENSAYORENACLAB"). The procedural guidelines will be on the Microsite (e.g., how to proceed regarding interventions by ANMAT, INAL and/or SENASA, which may be applicable depending on the type of merchandise in question). These shipments are exempt: 1) from the merchandise identification regime (RG AFIP 5581); 2) Economic restrictions and prohibitions.
Shipments intended for scientific and technological research (Law No. 25.613) (for import)	The entry of packages destined for beneficiaries of the Scientific-Technological Research Regime of Law No. 25.613 (14) is permitted, provided that the weight of each package or postal piece, regardless of the total weight of the shipment, is up to 50 kg. and the FOB value of the merchandise consigned to the same recipient does not exceed USD 3.000 for each Courier shipment. The advantage code "LEY25613" must be declared in the Simplified Destination PSP/Courier, and in turn, the Import Certificate number for inputs for scientific-technological use (ROECYT), issued by the Registry of Scientific and Technological Organizations and Entities (ROECyT), must be declared in the corresponding field. If the established limits (weight and value) are exceeded, the customs declaration will be made in a simplified form, using the specific AFIP Code. The procedural guidelines will be on the Microsite. These shipments are exempt from the application of the exclusions related to the application of: (i) Prohibitions or interventions by other agencies; in the latter case, provided that the importer/exporter is required to comply with certain conditions before the competent agency to authorize the destination. For import operations, interventions by third-party agencies whose regulatory standards have determined control in the domestic market after the goods have been released to the market will not be grounds for exclusion; and (ii) the application of special tax regimes.
Shipments of works of art defined as such in Law No. 24.633 and its amendments (for import and export)	In the case of an import or export destination for consumption or temporary use, the advantage code “OBRASDEARTESBEN” must be declared in the Simplified PSP/Courier Destination, and the number of the Affidavit of Works of Art (Form OM-3290), registered with the ARCA, must also be declared in the corresponding field. The procedural guidelines will be on the Microsite. These shipments are exempt from the value condition established in the Regime (works of art may be exported or imported above the limit of USD 3.000) and from the application of exclusions from the application of special regimes in tax matters. It is the responsibility of the importer or exporter, as appropriate, to notify the PSP/Courier of the shipment that it involves works of art, and must accompany the corresponding sworn declaration (OM 3290).
Samples of products and by-products of plant and animal origin (for export)	The export of samples of products and by-products of plant and animal origin, of up to 10 kg net and whose FOB value does not exceed USD 500 for each shipment consigned abroad through the Regime (conf. RG 5631), is exempt from the application of prohibitions or interventions by other Agencies (in the latter case, under the conditions indicated above). When registering the Simplified Export Courier Destination (DSCE), PSPs/Couriers may invoke the advantage code "MUESTRACOURIER" to process, through this modality, shipments of products and by-products of plant and/or animal origin subject exclusively to the prior intervention of SENASA. The operator must have the certificate issued by said intervening Agency, which may eventually be required by the DGA based on its powers.
Medications through the simplified regime, intended for Argentines residing abroad (for export)	The PSP/Courier must register a Simplified Export Courier Destination (DSCE) for each destination country separately from the rest of the merchandise and other private and commercial shipments. Likewise, each summary destination "DSCE" must be accompanied by a DDJJ in which it undertakes that the merchandise to be exported does not contain narcotics, psychotropic substances, or other substances subject to special control that require the intervention of the enforcement authority in this matter, in accordance with the regulations of Laws Nos. 17.818 and 19.303 and their respective amendments. The operator must have the complementary documentation that proves the nature of the shipment (document proving the patient's identity, medical prescription identifying the type of medication involved, active ingredient and contents, and purchase invoice), which may be required by the DGA from time to time.

(I.e.Annex III – Operational provisions

1) General

A. Registration RG AFIP 2570	As indicated above, PSPs/Couriers must comply with AFIP General Resolution 2570, Registration System. Special Customs Registries. See Footnote No. 9.
B. Declaration in the cargo manifest – SIM cargo manifest	1. Merchandise imported by PSP/Courier	Customs Transport Agents will proceed to register the Import Cargo Manifest in the SIM (MANIA), through which transport documents with cargo covered by the Regime will be registered. In the event that it is required to document a declaration of “Ignoring Content”, the value “N” must be entered in the consolidated indicator of the transport document. Subsequently, if the intention is to deconsolidate such document, the transaction "Update of a transport title" must be used to change the value of the consolidation indicator of the transport document to "S". The cargo corresponding to the aforementioned transport document will be transferred to the Courier cargo warehouse or another one authorized for such purpose, in which the permit holder of said warehouse will proceed, with the necessary precautions, to carry out the transaction corresponding to the "Closing of entry to warehouse". If necessary, the PSP/Courier will record in the SIM, through the transaction "Repackaging", the deconsolidation of all the transported packages. If applicable, the MANI will be recorded, by virtue of the applicable regulation according to each arrival route, with the necessary quantity of child documents -which will have the prefix of the acting PSP/Courier- according to the specific needs of the destination, through the transaction "Registration of a summary declaration".
	2. Merchandise imported by passengers.	The service provider will register in the MANI SIM, through which transport documents with cargo covered by the Regime will be recorded. If a declaration of "Ignoring Contents" is required, the value "N" must be entered in the consolidated indicator of the transport document. Subsequently, if the document is to be deconsolidated, the transaction "Update of a transport title" must be used to change the value of the consolidated indicator of the transport document to "S". The cargo corresponding to the aforementioned transport document will be transferred to the Courier cargo warehouse or another one authorized for this purpose, in which the permit holder of said warehouse will proceed, with the required precautions, to carry out the transaction corresponding to the "Closing of entry to warehouse". This transfer must be carried out with customs custody, which will be designated by the corresponding area. If necessary, the PSP/Courier will record in the SIM, through the "Repackaging" transaction, the deconsolidation of all the transported packages. If applicable, the MANI will be recorded by virtue of the applicable regulation according to each arrival route, with the necessary number of child documents -which will have the prefix of the acting PSP/Courier- according to the specific needs of the destination, through the transaction “Registration of a summary statement.”
	3. Special situations: correction.	When: (i) the recipient's CUIT/CUIL data is not available or (ii) this does not have a declared Electronic Tax Address or (iii) intervention of a third body permitted in this standard is required, or (iv) partial shipments that are pending arrival, to remedy this situation, without the shipment losing its "express" status, it may exceptionally remain for a period not exceeding 5 business days in a space designated by the PSP/Courier for this purpose, remaining under the responsibility of this and at the disposal of the DGA if required. For such purposes, the PSP/Courier must inform the DGA at the close of the day of the shipments that are in its custody, having to send the data inherent to these, as well as the expiration date of the 5 days established and the reason for its permanence, through the SITA (Customs Procedures Computer System), presenting an electronic customs multi-note (MUELA), addressed to the Courier Section or its similar of the corresponding jurisdiction, selecting the sub-procedure - “10184 Shipments in custody - Shipments in the process of correction”.
Import destination for consumption	1. Parcels.	This must be documented according to the procedure in Annex IV of RG 5608 (see below). Payment of taxes must be made by the PSP/Courier, with the appropriate documentation required. To record the payment of summary destinations (PART) through the SIM, PSPs/Couriers must deposit the funds in accordance with the provisions of AFIP General Resolution 2883 and its amendments, selecting the option “Advance Payment of Customs Taxes” (Code No. 2555), concept “Customs Payment” (Code No. 800) and subconcept “Customs Payment” (Code No. 800). For the computerized registration of the presentation or cancellation of the summary destination (PART), the DGA must operate the transaction “Presentation of a Summary Declaration”. Through the transaction “Registration of a settlement for various collections” the DGA will record in the SIM the settlement corresponding to the summary destination (PART) in the “Presented” status, with the discrimination of the concepts and amounts to be paid by the borrower. The DGA through the transaction “Payment of a manual settlement” will carry out the affectation of previously deposited funds, canceling the payment of summary destinations. The details of the merchandise (shipment number, tariff item, number of units, value and taxes to be paid) must be added to the summary destination "PART", which must be identified with the "PART" number and numbered consecutively, in addition to being signed by the PSP/Courier and the DGA. The verification area will carry out the control of the merchandise in the sectors reserved for this purpose. The acting verifier will manually record the result of the verification in the summary destination “PART”. If the verification of all the merchandise covered by the summary destination "PART" is approved, the exit from the Primary Customs Zone will be carried out and cancelled in accordance with current procedures. If any of the shipments are not approved after verification, a partial exit from the summary destination "PART" will be carried out for the shipments that were approved, leaving the result of the verification recorded in said destination, detailing the packages and the reason for the detention. Without prejudice to the application of the infraction procedure, if applicable, the exit of the pending shipment(s) will be authorized, proceeding to the cancellation of the summary destination "PART". If destination is required through form OM-1993-A, Subregime “IC01” will be used, simultaneously cancelling the summary destination “PART”. In the latter case, the remaining packages of the summary assignment "PART" will be released from the Primary Customs Zone, simultaneously with the destination "IC01" with which said packages were declared. Both the exit from the Primary Customs Zone and the confirmation of exit from the Primary Customs Zone of the aforementioned summary "PART" will be carried out for the sole purpose of canceling said encumbrance, and the situations and actions that have been carried out must be recorded in said destination.
	2. Correspondence/documents.	It will be documented using AFIP Code No. 0000.04.10.000H (Entry of correspondence. Documentation carried out by Postal Service Providers PSP/Courier). The DGA will proceed to control that the content of the bags corresponds to the nature of correspondence and/or documents (according to the definition provided above), and may carry out such recognition externally when the characteristics of the bag allow it, authorizing the exit from the Primary Customs Zone using form OM-2144.
Export destination for consumption	1. Parcels.	It must be documented according to the procedure in Annex IV of RG 5608 (see below). To electronically record the submission or cancellation of the Simplified Export Courier Destination (DSCE), the DGA must operate the transaction "Submission of a Summary Declaration." The verification area will carry out the control according to the corresponding selectivity. The verification area will carry out the control of the merchandise in the sectors reserved for that purpose. The acting verifier will manually record the result of the verification in the summary destination "DSCE." If the verification of all the goods covered by the summary destination "DSCE" is found to be in order, their release will be authorized. If any of the shipments are not found to be in order after verification, a partial release from the summary destination "DSCE" will be made for the shipments that were found to be in order, leaving the result of the verification recorded in said destination, detailing the packages and the reason for the detention. Without prejudice to the application of the infraction procedure, if applicable, the release of the pending shipment(s) will be authorized. After the release, the evidence of compliance will be recorded in the simplified export destination application document, identifying the means of transport and the travel date on which the export of each shipment was completed.
	2. Correspondence/documents.	The DGA of the authorized bonded warehouse where the inspection is carried out will determine that the contents of the bags correspond to the nature of correspondence and/or documents, and may carry out such inspection externally when the characteristics of the bag allow it, authorizing shipment.

2) Common to import and export

A. Shipments transported by travelers/carriers	Carriers must prove the representation they claim by presenting a certification issued by the PSP/Courier authenticated by a notary public. The carrier or the carrier company established for this purpose may transport cargo belonging to two or more PSP/Couriers. Cargo to be imported or exported through carriers or carrier companies must be designated for consumption by the DGA by the PSP/Courier.
B. Transfer of loads to authorized warehouses	PSPs/Couriers may forward their parcels and other shipments to warehouses authorized by the DGA without having to go through warehouses in airport jurisdictions and through closed and sealed transport units by the DGA (in accordance with the provisions of Art. 6 of Decree 1187/1993). In the case of exports, shipments to the departure airport will be made in closed and sealed trucks by the DGA that carried out the control. In the case of imports, the transfer will be made to the authorized tax warehouse in the jurisdiction of the customs office of arrival to the customs territory or the transit when it is in the jurisdiction of another customs office. In the latter case, the provisions of AFIP General Resolution 3278 regarding the Summary Declaration of the "TLEA" type will apply.
C. Customs control	The control of cargo to be exported or imported under the Regime must be carried out in specially designed facilities, within authorized bonded warehouses.
D. Selectivity	Import and export destinations for consumption are subject to the selectivity regime in accordance with current regulations, with the guidelines of DGA General Instruction No. 17 of July 22.07.2011, XNUMX, being applicable. Currently, the green and red selectivity channels would apply. The competent DGA departments will determine the applicable selectivity based on intelligent criteria.
E. Delivery and collection of cargo on non-business days or hours	The extraordinary services of the DGA that must intervene in the reception, control, and release of shipments will be borne by the permit holder.
F. Disciplinary regime applicable to PSP/Courier	Without prejudice to the judgment of the infractions committed in the exercise of its activity, the PSP/Courier that does not comply with the applicable customs regulations and/or with the regime of action established in RG 5608 will be sanctioned, in the disciplinary sphere, in accordance with the provisions of Art. 109 of the CA, of Title IV "Other Subjects" of the CA. In the face of an act of misconduct or fault in the exercise of its activity, or any action tending to prevent or hinder customs control, a complaint must be made that initiates the disciplinary summary for the application of the sanctions established in Art. 110 of the CA, which will be graduated according to the nature of the infraction committed and the background of the reported subject. The substantiation of the disciplinary summary will not be an obstacle to making the complaints that may correspond if the conduct developed were also liable to be classified as a customs infraction or crime. The reiteration of misconduct that give rise to the application of the sanctions provided herein or those facts that allow the commission of a crime or its attempt may give rise to the definitive revocation of the authorization to operate under the Regime. Once the complaint of the detected offense has been made, it will be sent to the Customs Legal Procedures Department dependent on the Legal Directorate of the General Technical Legal Subdirectorate of Customs, provided that the jurisdiction where the offense was committed falls within the scope of the Buenos Aires Customs or Ezeiza Customs Directorates. For all other cases, the complaint will be substantiated by the customs office with jurisdiction. The PSP/Courier will be given a period of 10 administrative business days, within which they may present their defense and offer any evidence that supports their rights. The evidence must be produced within a period not to exceed 30 administrative business days, except for evidence rejected for not referring to the facts charged or invoked in the defense or for being irrelevant, superfluous, or merely dilatory. Once the evidentiary stage is concluded, the interested party will be notified for 5 administrative business days to argue on its merits. Once the deadline for arguing or the deadline set for the interested party's defense has elapsed, in the case of a question of pure law, the competent authority will issue a resolution within 20 administrative business days, following a legal opinion from the Customs Legal Advisory Directorate. The resolution must be notified in accordance with the provisions of Art. 1013 of the CA and must contain the appeal available to the administrator. Against the sanctioning resolution, the PSP/Courier may file the appeal provided for in Art. 111 of the CA.

(I.e. Annex IV – Registration of import and export applications for consumption in a simplified manner

General disposition	Applications for import and export destination for consumption in a simplified form made by PSPs / Couriers must be formalized by electronic data transfer. The electronic document for the aforementioned destination requests must be generated and sent prior to their submission to the DGA. The destination requests must contain the required data, information that will have the character of a committed declaration. The mechanisms, conditions and data structure established for the issuance, reception and printing of electronic documents for destination requests, entered with a Tax Code by PSPs / Couriers will be published at www.arca.gob.ar. Once the information transmitted from the electronic documents related to the request for import destination for consumption in a simplified form has been validated, the computer system will automatically generate the record of the summary destination "PART", assigning to said request the corresponding identification number with the following format: "Year / Customs / PART / No. Registration/Control Letter”. Once the information transmitted from the electronic documents relating to the request for export destination for consumption in a simplified form has been validated, the computer system will generate the “Simplified Export Courier Destination” (DSCE), assigning the corresponding identifier to said request, with the following format: “Year/Customs/DSCE/Nro. Registration/Control Letter". The printing of the electronically transmitted data will be carried out on Form 3003 - "Simplified PSP/Courier Destination Request" (SD-PSP) -, duly signed by the authorized PSP/Courier. For the release of goods, the DGA must intervene in the fields enabled for this purpose in the aforementioned printouts and operate the transactions provided for in each case in the system. Before changing the status of the destination requests in the SIM, from "Registered" to "Submitted", the DGA must proceed to register in the SIM the settlement and allocation of payment of the tax obligations corresponding to such destinations.
Simplified import destination application	General data and description will be available on the Microsite.(17)
Procedure for correcting the simplified import declaration	As long as the requirements established by the CA are met, PSPs/Couriers may request from the customs office of registry the rectification, modification, or expansion of the information originally transmitted in the simplified import destinations. This would currently be applicable, according to the Microsite, only when it concerns the consignee's CUIT/CUIL.(18) The DGA, after analyzing that the shipment is within the limits provided for in RG 5608, may authorize the rectification, modification or extension, when the inaccuracy of the customs declaration is verifiable from its reading or from the complementary documents attached to it.(19)
Simplified export destination request	General data and description will be available on the Microsite.(20)

✔️III. Conclusion

In line with other measures adopted by the national government, the latest regulatory changes to the Regime seek to facilitate Argentine foreign trade in merchandise. While various aspects of import and export are regulated, a substantial increase in import shipments through the Regime is expected as a result of the exemption established by the Decree and the new FOB value limit for the import of merchandise, whether for commercial or non-commercial purposes, established by RG 5608. The possibility of using bonded warehouses should facilitate the operation of courier services and, therefore, facilitate greater international trade.

It is worth mentioning that, recently, General Resolution ARCA 5664 (Official Gazette of March 14.03.2025, XNUMX, effective as of that date) enabled the use of authorized bonded warehouses—which have non-intrusive control elements—to operate under the "Simple Export" regime. 

Therefore, the various facilitating measures must be properly coordinated to ensure the smooth flow of foreign trade in goods, although always without affecting proper customs control.

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1. https://www.afip.gob.ar/envios-internacionales/courier/conceptos-generales/cronograma.asp

2. Indeed, on the Microsite, in relation to Courier, within the “Taxes” section it is indicated: “Finally, it should be noted that the “Small Shipment” regime is not subject to anti-dumping duties.”.

3. Section G of Annex III of ANA Resolution 2436/1996 and Section G of Annex III “A” of ANA Resolution 2436/1996, text according to ANA Resolution 3236/1996. It is worth mentioning that Article 6 of Decree 1187/1993 provides: "Any company that carries out postal operations within the Argentine Republic and to and/or abroad, including those that operate as couriers, may forward their parcels and/or shipments directly, without having to go through airport-jurisdictional warehouses, to bonded warehouses authorized by the National Customs Administration outside the jurisdiction of airports.".

4. Which provides: "The permit holder may transfer the use of a portion of the general bonded warehouse premises to a courier service provider for the purpose of carrying out its activities in accordance with Resolution No. 2.436/96 (ANA), its amendments and supplements. The aforementioned premises must be properly delimited with masonry partitions or metal enclosures, signposted, and have Closed Circuit Television (CCTV) cameras. The bonded warehouse permit holder shall be responsible for compliance with customs regulations and for the safekeeping and preservation of the goods stored in the space transferred to the PSP/Courier Postal Service Provider in accordance with point 4, section I of Annex I of this regulation and articles 211 and related articles of the Customs Code.".

5. These are the activities carried out for the admission, classification, transport, distribution and delivery of correspondence, letters, postcards, parcels of up to 50 kg, from or to abroad, including the activity carried out by Couriers (cf. Art. 1 bis of Decree 1187/1993, incorporated by Decree 1005/2024).

6. In accordance with Art. 5 of Decree 1187/1993, text according to Decree 1005/2024.

7. Reference should be made to Art. 10 of Decree 1187/1993, text according to Decree 1005/2024

8. Postal shipments in the form of a package, box, or bag, weighing up to 50 kilograms, with sender and recipient identification, delivered under record, with or without declared value, subject to the principles of postal secrecy, with control from admission and throughout the distribution process until delivery. They may be subject to review and control by police and/or judicial authorities in procedures related to citizen security, national security, or combating terrorism, smuggling, and drug trafficking. This definition includes shipments originating from e-commerce transactions and/or products purchased through a digital platform or by comparable non-face-to-face means (cf. Art. 1 bis of Decree 1187/93, incorporated by Decree 1005/2024).

9. Regarding the latter, it is stipulated that they must be registered as an importer/exporter and be registered as a customs transport agent. Regarding the National Registry Certificate for Postal Service Providers, it may be the case that, in accordance with the text of Article 10 of Decree 1187/1993 and Decree 1005/2024, the aforementioned certificate is not held and the operator is still authorized to provide the activity. Indeed, according to this new text, postal operators can automatically begin their activities five days after the date of their registration, with the latter authorization being sufficient to carry out the activity. Consequently, in the absence of a certificate, registration in the National Registry of Postal Service Providers should be verified, as well as verification that the aforementioned period has passed so that the postal operator can automatically begin its activities. Through the electronic authorization process, the person authorized to perform acts or procedures on its behalf before the DGA will be designated.

10. https://www.afip.gob.ar/destinacionesdeclaradasconcodigosafip/documentos/ListaDeCodigosAFIP.pdf

11. Regarding this code, the Operation Manual Version 39.8 (November 2024) indicates that the declaration "may be registered by the Customs Broker or ATA. The exporter must be registered as a "Postal Service Provider PSP/Courier." Prior authorization will not be required. Operations carried out under this AFIP code will be considered "non-onerous" and will not require an invoice. Document to be submitted: - CONTENT DETAILS Permitted sub-regimes: PE01".

12. These receipts must contain, at a minimum, information such as the buyer's full name and address, price, quantity and description of the goods, currency and date of transaction, payment method, shipping cost, and information about the seller, including surname and first name/business name and address.

13. For these transactions, the recipient of the shipment is not required to have an electronic tax address established in accordance with AFIP General Resolution 4280, its amendments, and its supplements (cf. RG 5631). The PSP/Courier must retain digitalized proof of delivery of shipments for a period of 5 years after the statute of limitations for the action taken by the Tax Authority has expired. These proofs may be requested by the DGA.

14. Such beneficiaries are: a) The agencies and entities of the National State, the provinces and the Autonomous City of Buenos Aires with specific jurisdiction over the execution of scientific or technological research; and b) Public benefit entities covered by Article 20, paragraph f) of the Income Tax Law (to 1997), whose statutes grant them specific jurisdiction to conduct scientific or technological research. In both cases, the aforementioned organizations and entities must be registered, at the date of the application, in the Registry of Scientific and Technological Organizations and Entities maintained for this purpose by the Secretariat for Technology, Science, and Productive Innovation.

15. This RG, within the framework of the Customs Transit Security Initiative (ISTA), provides that the transfer or transit of goods arriving by air to the Customs Territory - from international airports until their reception in a Bonded Warehouse, crossing the Secondary Customs Zone - will be registered on a mandatory basis by means of the presentation of a Summary Declaration of the TLAT/TLMD type or a Simplified Declaration of the TRAM type, respectively, depending on whether or not the Bonded Warehouse of destination is located within the same customs jurisdiction. For the sole purpose of applying the planned operations, the Buenos Aires Customs Directorate and the Ezeiza Customs Directorate, dependent on the General Subdirectorate of Metropolitan Customs Operations, are considered the sole customs jurisdictions.

16. The TLEA Summary Declaration allows for the documentation of the transfer or transit of goods from the Bonded Warehouse within the Buenos Aires Customs Directorate to Ezeiza International Airport, crossing the Secondary Customs Zone. For these purposes only, both Directorates are considered the sole customs jurisdiction [(cf. EMAIL No. 825/2020 (DE TEIM) dated 10.08.2020/XNUMX/XNUMX].

17. The user manual for the Simplified Import Destination (Courier) would be the one available at https://www.afip.gob.ar/genericos/documentos/Courier-Manual-de-Usuario.pdf.

18.https://www.afip.gob.ar/envios-internacionales/courier/conceptos-generales/rectificacion-dj.asp.

19. This situation will only be admitted when the discrepancy can be detected by simply reading the transport document or the supplementary documentation provided by the interested party, as it arises from https://www.afip.gob.ar/envios-internacionales/courier/conceptos-generales/rectificacion-dj.asp.

20. The user manual for the Simplified Export Destination (Courier) would be the one available at https://www.afip.gob.ar/genericos/documentos/Courier-Exportacion-Manual-Usuario-Anexo-1.pdf.