General Resolution 4710/2020
RESOG-2020-4710-E-AFIP-AFIP - Export. Export reference values.
City of Buenos Aires, 05/08/2020
SEEN the Electronic File N ° EX-2020-00250055- -AFIP-SGDADVCOAD#SDGCTI of the Registry of this Federal Administration, and
CONSIDERING:
That, taking into account the public emergency situation in economic, financial, fiscal, administrative, pension, tariff, energy, health and social matters of the country declared by Law No. 27,541, it becomes necessary to establish preventive mechanisms to safeguard the tax income.
That, in this sense, it is appropriate to establish a first control of the value of export merchandise in order to verify that the declared price agrees with the usual ones in the branch of industry or commerce and with those of competitive identical or similar merchandise.
That said control makes it possible to improve the value selectivity system, in order to detect deviations in the declared values.
That, also, allows to protect the tax income deriving the merchandise exported to the red value channel, when the declared value is below the established reference values, as well as selectively analyze the export destinations for consumption whose declared values exceed them.
That, accordingly, it is appropriate to abrogate General Resolution No. 4,161 of November 23, 2017.
That Article 4 of Provision No. 446 (AFIP) of September 10, 2009 determines that the issuance of general resolutions may be expressly delegated by the Federal Administration when duly justified circumstances arise that warrant it.
That the setting of the reference values is carried out by issuing general resolutions.
That in order to perfect the actions of this Administration, allowing greater speed in decision-making, it is necessary to delegate to the General Directorate of Customs the signing of said resolutions.
That they have taken the intervention that is the responsibility of the Legislation Directorate, the General Sub-directorates of Legal Affairs, Customs Control and Customs Legal Technician and the General Directorate of Customs.
That the present is issued in exercise of the powers conferred by Articles 4 and 7 of Decree 618 of July 10, 1997, its amendments and supplements.
Thus,
THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUE
RESOLVES:
ARTICLE 1 .- Establish precautionary export reference values for any of the goods included in the MERCOSUR Common Nomenclature (NCM), in accordance with the procedure set forth in the Annex (IF-2020-00250115-AFIP-SGDADVCOAD#SDGCTI) , which is approved and forms part of this.
Said reference values will be published in the Official Gazette of the Argentine Republic and in that of the General Directorate of Customs, and may not be applied by analogy or similarity to other merchandise. Likewise, they will be effective as of the second administrative business day, inclusive, after that of their publication.
ARTICLE 2.- For the determination of the export reference values, a prior analysis will be carried out based on the information from:
a) The final export destinations for consumption made official by this Federal Administration.
b) The databases available in the public or private sector.
c) The services of specialized companies that are hired.
ARTICLE 3 ° .- The final export destinations for consumption in which values are declared below the established reference value, will be carried out - in all cases - through the red value selectivity channel. The file of said destinations, made up of the mandatory and complementary documentation, will be consulted electronically by the assessment areas for study, in accordance with the procedure for controlling the value of the final export destinations for consumption regulated by General Resolution No. 620. and its modification or the one that will replace it in the future.
ARTICLE 4 .- The final export destinations for consumption whose declared values are higher than the reference values will selectively go through the red channel value for analysis.
ARTICLE 5 .- Without prejudice to the establishment of referential values, the final export destinations for consumption may be selected by the valuation areas, dependent on the Department of Documentation and Documentary Verification of Exports, to be subjected to a value control based on the risk analysis carried out by the different areas with competence in the matter. These destinations will take the red channel value.
ARTICLE 6 .- To delegate to the General Directorate of Customs the issuance of general resolutions that determine the reference values in accordance with the provisions of this.
ARTICLE 7 ° .- Abrogate General Resolution No. 4,161, from the effective date of this.
ARTICLE 8 .- This general resolution will enter into force on the day of its publication in the Official Gazette.
ARTICLE 9 .- Communicate, contact the National Directorate of the Official Registry for publication in the Official Gazette, disseminate it in the Bulletin of the General Directorate of Customs. Please send a copy to the Administrative Secretariat of MERCOSUR -National Section-, to the Administrative Secretariat of ALADI (Montevideo ROU), to the Secretariat of the Multilateral Agreement on Cooperation and Mutual Assistance between the Customs Offices of Latin America, Spain and Portugal (Mexico DF). Fulfilled, file. Mercedes Marco del Pont
ANNEXED
ANNEX (article 1)
PROCEDURE FOR THE REMOVALS, REMOVALS AND MODIFICATIONS OF
REFERENTIAL VALUES
I) Procedure regarding the registration of reference values
- The Criteria and Referential Values Division of the Department of Valuation and Documentary Verification Management of the Department of Valuation and Documentary Verification, will select the merchandise to be subjected to value control, taking into account the following aspects:
1.1. Requests submitted by chambers, federations and others
representative organizations of industry and commerce, as well as the export sector.
1.2. Merchandise whose declared values do not agree with the usual and reasonable values in the branch of industry or trade in question.
1.3. Merchandise whose declared values do not agree with the values of identical or similar merchandise.
1.4. Requests made by different areas of the National State, product of studies or research, after evaluation by the competent areas of this Agency.
1.5. Merchandise whose values have been adjusted by the areas of
valuation and that are not reached by reference values. - The Criteria and Reference Values Division will carry out a study of the cases submitted to its consideration.
- In order to allow a correct identification of the merchandise in question, said Division will consider the need to open suffixes of value or SIM positions, by consulting the Technical Department of
Nomenclature and Tariff Classification of the Technical Directorate. - In the case of presentations made by chambers, federations and other representative organizations of industry and commerce, as well as the export sector, the Criteria and Reference Securities Division will convene these sectors to provide the elements that justify the proposal for establishing values. referential, preparing for this purpose and in each meeting held, a record that will contain the surname and names of the people who attended, the theme addressed and the conclusions reached.
If necessary, the applicant will be granted a term of FIFTEEN (15) administrative business days, counted from the mentioned meeting, for the presentation of additional documentation. In the event of not presenting the aforementioned documentation within the granted period, the reference value will be registered taking into account the elements provided in due course. - With the study completed, the Criteria and Reference Values Division
It will submit to the Department of Documentary Valuation and Verification Management a project of registration of referential values, which, once approved by that instance, will be submitted to the Documentation Verification and Verification Department. For its part, the aforementioned Directorate, in due course, will intervene with the General Directorate of Customs for the corresponding purposes.
II) Procedure regarding the drop of referential values - The valuation areas will analyze the declared values of the
goods that are the object of study, activating the procedure of
exchange of information with the exporter. - If, as a result of the value study carried out, the
acceptance of the documented value, the valuation areas will record
These results will be obtained electronically in the Ex-Post Controls Monitoring Module of the MALVINA Computer System (SIM), which will be available to the Criteria and Reference Values Division for the analysis and monitoring of the reference values. - Based on this information and the results of the investigations proposed by said division and those carried out by the Tax and Customs Directorates General, jointly or independently, the tax interest and the consistency of the reference value will be evaluated.
- To this end, the Criteria and Referential Values Division will convene the sectors participating in the proposal to contribute new elements that allow ratifying or rectifying the decision adopted, drawing up an act that will contain the surname and names of the people who attended, the theme addressed and the conclusions reached.
If necessary, the applicant will be granted a term of FIFTEEN (15) administrative business days, counted from the mentioned meeting, for the presentation of additional documentation. In case of not presenting the documentation within the granted period, the reference value will be lowered taking into account the elements provided in due time. - With the study completed, the Criteria and Reference Values Division
will submit to the Department of Valuation Management and Documentary Verification a proposal for the withdrawal of reference values, which, once approved by that instance, will be submitted to the Valuation Directorate
and Documentary Verification. For its part, the aforementioned Directorate,
opportunely, it will give intervention to the General Directorate of Customs for the corresponding purposes.
III) Procedure regarding the modification of Referential values - The reference values set will be modified in accordance with the
variations in international values, taking into account the observations made by the private sectors, as well as the proposals from the valuation and verification areas. - To this end, the Criteria and Reference Values Division will convene the
sectors participating in the proposal so that they contribute new elements that ratify or rectify the decision made, drawing up an act that will contain the surname and names of the people who attended, the theme addressed and the conclusions reached.
If necessary, the applicant will be granted a term of FIFTEEN (15) administrative business days, counted from the mentioned meeting, for the presentation of additional documentation. In case of not presenting the documentation within the granted period, the value will be modified taking into account the elements provided in due time. - As a consequence of the study carried out, the Criteria and Referential Values Division will raise the Valuation Management and
Documentary verification of a proposed modification of values
referential, which, once approved by that instance, will be submitted to the consideration of the Documentary Assessment and Verification Directorate.
For its part, the aforementioned Directorate, in due course, will intervene with the General Directorate of Customs for the corresponding purposes.
NOTE: The Annex (s) that make up this General Resolution are published in the web edition of BORA -www.boletinoficial.gob.ar-
and. 05/11/2020 N ° 19280/20 v. 05/11/2020