✅ Advance origin rulings are now integrated into the VUCEA system.

✅ ARCA General Resolution No. 5859/2026 establishes their operational use in customs declarations.

✅ Importers will benefit from greater predictability and legal certainty regarding the origin of their goods.

✅ The measure is part of Argentina’s ongoing process of digitalization and trade facilitation in foreign trade.

On June 5, 2026, ARCA General Resolution No. 5859/2026 was published in the Official Gazette, incorporating advance origin rulings into Argentina’s National Single Window for Foreign Trade (VUCEA). These rulings are issued pursuant to Resolution No. 26/2026 of the Secretariat of Industry, Commerce, and Small and Medium-Sized Enterprises.

This measure represents a significant step toward the effective implementation of the advance rulings regime established under the Customs Code.

What are advance rulings on origin?

Advance rulings are a tool designed to provide predictability to foreign trade operators.

According to Article 3 of the World Trade Organization (WTO) Trade Facilitation Agreement, advance rulings are written decisions issued by the competent authority, at the request of an interested party and prior to the importation of goods, which determine the treatment that the operation will receive with respect to certain aspects, including tariff classification or the origin of the goods.

In matters of origin, these rulings allow the importer to obtain prior knowledge of the official criteria applicable to a specific good, thereby reducing the uncertainty that may arise at the time of documenting the transaction.

Gradual implementation of advance rulings in Argentina.

The figure of advance rulings was incorporated into the Customs Code through Emergency Decree No. 70/2023, which amended Article 226 and introduced the possibility of requesting advance rulings on tariff classification, origin, and customs valuation of goods.

Subsequently, Decree No. 41/2026 established a distinction between the competent authorities responsible for issuing such rulings.

While those related to tariff classification, valuation, and other elements necessary for the proper application of the customs regime were assigned to the General Directorate of Customs, advance rulings on origin were entrusted to the Secretariat of Industry, Trade, and Small and Medium Enterprises.

Finally, through Resolution No. 26/2026, published on April 29, 2026, the Secretariat approved the specific procedure for processing advance rulings of origin for imports.

ARCA General Resolution No. 5859/2026 now represents a further step in that process, as it establishes how such rulings must be used and reported within customs systems.

What does ARCA General Resolution No. 5859/2026 establish?

The regulation incorporates advance rulings on origin into the VUCEA ecosystem and establishes certain operational guidelines for their use.

Key aspects of the regulation

• It will not be necessary to physically submit the administrative act issued by the Secretariat of Industry, Trade, and Small and Medium-Sized Enterprises.
• At the time of formalizing the customs declaration, the corresponding identifying code of the advance ruling must be declared as reference information through the documentary code. LPCOVUCE0042.
• Each authorization may be associated with only one item in the customs declaration.
• In the event of IT contingencies that prevent electronic validation, the procedure established by AFIP General Resolution No. 5384/2023 shall apply, allowing the submission of documentation in paper format to the customs service.

The resolution will enter into force on June 22, 2026..

Benefits for importers and foreign trade operators

Beyond the operational aspects, the incorporation of these rulings into the VUCEA regime represents an important step toward consolidating a tool aimed at providing greater predictability to foreign trade operations.

Main benefits

• Greater predictability in import operations.
• Greater legal certainty for operators.
• Reduction of customs contingencies.
• Better planning of costs and operations.
• Possibility of knowing in advance the official criteria on the origin of the goods.
• Facilitation of access to tariff preferences derived from trade agreements.

The determination of a good’s origin can be decisive in accessing tariff preferences, proving compliance with rules of origin, or verifying the application of certain trade measures.

Digitalization and facilitation of foreign trade.

The incorporation of these rulings into the VUCEA system reflects a sustained trend toward digitalization and interoperability among agencies involved in foreign trade.

The elimination of physical documentation and the integration of electronic procedures help simplify formalities, reduce administrative costs, and improve the efficiency of import operations.

Final reflection

Although ARCA General Resolution No. 5859/2026 does not introduce changes to the procedure for requesting advance rulings on origin, its issuance is key to the practical implementation of this tool within day-to-day customs operations.

Its incorporation into the VUCEA system strengthens a mechanism that can significantly contribute to providing greater predictability, legal certainty, and transparency in foreign trade operations.

It remains to be seen what level of use operators will assign to this tool and whether its implementation will achieve one of the main objectives pursued by this type of instrument: to provide greater predictability and certainty to import operations.

Advisory in Customs Law and Foreign Trade

The correct determination of the origin of goods, the application of tariff preferences, and compliance with customs procedures require specialized technical and legal analysis.

At MJE Comercio Exterior, we provide comprehensive advisory services to importers, exporters, and industries in the field of customs law, origin of goods, tariff classification, customs valuation, and strategic planning. in foreign trade.

If your company carries out import operations, needs to correctly determine the origin of its goods, or wishes to assess the benefits and risks associated with an advance ruling on origin, our team can provide specialized advisory services.

Learn more about our Customs Law and Foreign Trade services or contact us to discuss your case.

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Related articles

If you are interested in exploring topics related to customs modernization, the digitalization of procedures, and international standards applicable to foreign trade, you may also consult:

• Electronic case files in customs procedures: their necessary implementation.
• A space to share specialized knowledge in customs law, trade defense, antidumping, and international trade, featuring practical analyses and proposals for improving business management and regulatory frameworks.
• OECD Standards, WTO Rules and Domestic Law: Tensions and Scope in Argentine Customs Valuation.

These articles address different aspects of the regulatory and operational evolution of the Argentine customs system, focusing on legal certainty, administrative efficiency, and the facilitation of international trade.

Author

Dr. Juan José Tubio

Lawyer specializing in Customs Law and Senior Customs Clearance Technician.

MJE Foreign Trade SRL.

Author: Dr. Juan José Tubio

Paper Submitted and Approved by the Technical Committee of the 14th International Conference on Customs Law (AAEF, August 7 and 8, 2025).

The digitalization of administrative procedures is no longer an option, but a necessity. In the Argentine customs field, although significant technological tools have been incorporated in recent years, a structural problem persists: the coexistence of electronic systems with paper-based processing.

This paper analyzes the current challenges and proposes the implementation of the customs electronic case file as a key tool to strengthen due process, improve administrative efficiency, and ensure greater transparency in proceedings.

Objective of the Paper

The purpose of this paper is not to criticize the paper-based processing of customs procedures, but rather to present the advantages that the implementation of the electronic case file would bring as a necessary tool for the State to effectively fulfill its duty to guarantee the rights of individuals, ensuring:

• Due Process
• Transparency
• Efficiency
• Legal Certainty

The growing demand for speed, predictability, and simplification from the foreign trade sector, as well as the commitments assumed by our country in the field of trade facilitation, make an in-depth analysis of the feasibility of this structural transformation essential.

Background: Evolution of Customs Systems in Argentina

In recent decades, the Customs Service has advanced in the incorporation of technology through different systems that have transformed foreign trade operations.

Malvina Information System (SIM)

In December 1993, the former María Information System was launched, later modernized until it became the current Malvina Information System (SIM) in 2013.

This system made it possible to digitize import and export transaction documentation, generating greater operational efficiency.

SICNEA: Customs Electronic Notifications

Under the motto "a Customs with less paperwork", in 2013 the following was implemented Customs Electronic Communication and Notification System (SICNEA).

Its purpose was to simplify communication between the Administration and foreign trade operators, replacing paper notifications.

It currently constitutes a well-established tool that provides:

• Legal Certainty
• Speed in communications
• Greater transparency
• Lower administrative costs

VUCE: Single Window for Foreign Trade

The VUCE, Created in 2014, it centralized the management of authorizations and certifications required to process import, export, and transit operations of goods.

It allowed information and documentation to be unified in a single portal.

SITA: Customs Procedures Computer System

In 2015, the SITE, as a mechanism to channel communications and presentations to the General Directorate of Customs.

Over time, its use expanded, allowing multiple digital procedures by operators.

GDE and Remote Procedures (TAD)

The system was created in 2016 Electronic Document Management (EDM) as an integrated platform for labeling, numbering, tracking and registration of files of the National Public Sector.

For their part, Remote Procedures (TAD) It allowed citizens and businesses to interact digitally with public bodies through:

• Presentations
• Applications
• Writings
• Notifications
• Remote case tracking

Current situation: challenges of parallel processing

Despite the implementation of the tools mentioned, one of the main current challenges is the simultaneous processing of paper files and administrative acts issued digitally through GDE, without a real systemic integration.

Problems generated by this hybrid model

• Lack of transparency
• Processing delays
• Documentary fragmentation
• Operational difficulties for officials and the public
• Violation of due process
• Impact on legal certainty

The coexistence of physical and electronic procedures without efficient linking prevents the consolidation of a modern and coherent system.

SUGA 2024: Single Customs Management System

In 2024, the Single Customs Management System (SUGA), designed to allow unified, efficient and coordinated management of administrative and judicial actions.

It anticipates interoperability with systems such as:

• SIM
• SIGEA
• GDE
• SICNEA
• SITE
• SIRAEF

As of the date of this publication, no significant progress has been observed in its full implementation.

Successful experiences in other public bodies

The adoption of electronic records in other state areas demonstrates their feasibility and concrete benefits.

National Public Administration

Currently, with few exceptions, most procedures are handled through TAD, which has allowed:

• Reduce processing times
• Increase transparency
• Facilitate remote access
• Eliminate dependence on paper
• Real-time tracking

National Tax Court

By means of Agreement No. 1/2019, the National Tax Court It implemented electronic case files for new cases starting in May 2019.

The overall balance has been positive, improving:

• Procedural speed
• Remote presentations
• Electronic notifications
• Document security
• Comprehensive traceability

Electronic file and constitutional guarantees

The State has the obligation to establish suitable procedures for the defense of the rights of those subject to its administration.

Right to defense and access to the file

Access to the file is a central aspect of due process and is recognized in national administrative regulations.

However, in practice, accessing customs procedures is often complex, which hinders the technical defense.

Implementing electronic records would allow:

• Full and permanent access
• Immediate remote consultation
• Greater procedural predictability
• Better exercise of the right to defense

Principles that it strengthens

• Effective administrative protection
• Transparency
• Good management
• Simplification
• Speed

Guarantee of a reasonable time frame

Everyone has the right to obtain a resolution within a reasonable time.

Excessive delays in customs proceedings and administrative actions violate constitutional guarantees. Electronic filing would help reduce processing times and improve administrative efficiency.

International framework and commitments undertaken

Kyoto Convention

The International Convention for the Simplification and Harmonization of Customs Procedures emphasizes the maximum use of information technology.

The electronic record aligns directly with these principles of:

• Simplification
• Modernization
• Harmonization
• Trade facilitation

Trade Facilitation Agreement (WTO)

The Agreement promotes:

• Streamlining the movement of goods
• Regulatory transparency
• Digital access to information
• Effective review procedures

In this context, the electronic file constitutes an effective tool to achieve these objectives.

Conclusions: Implementation of electronic records is necessary

The lengthy processing times for customs files, coupled with access difficulties, make it necessary to implement a single, traceable and secure system for both Customs and foreign trade operators.

It is essential to develop a proprietary system that can be operated within the website of ARK, with access via Tax ID, guaranteeing:

• Information privacy
• Authorized operator access
• Access for intervening lawyers
• Integration with SICNEA
• Full traceability of the file

Final vision: a modern and efficient Customs

In a context where digitization is no longer an option but a necessity, the implementation of electronic files in customs procedures is presented as a key tool to guarantee a more agile, transparent, accessible procedure that respects constitutional guarantees.

The effective integration of existing systems, along with the creation of a specific module accessible with a Tax ID, would allow for the optimization of resources, the reduction of costs, and compliance with the international commitments assumed by the Argentine Republic.

Dr. Juan José Tubio

• Partner and Legal Director of MJE Comercio Exterior SRL
• Lawyer specializing in Customs Law
• Graduate of the University of Buenos Aires
• Senior Technician in Customs Clearance
• Associate Member of the Argentine Association of Fiscal Studies
• Member of the Public Bar Association of the Federal Capital

Web version of the presentation. The electronic file in customs procedures: its necessary implementation

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