✅ 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.

Finalmente, mediante la Resolución N.º 26/2026, publicada el 29 de abril de 2026, dicha Secretaría aprobó el procedimiento específico para la tramitación de las resoluciones anticipadas de origen para la importación.

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.

👉 Learn more about our Customs Law practice area..

👉 Contact us for specialized advisory services.

Do you need advisory services in foreign trade?

We analyze your case and help you minimize customs, regulatory, and commercial risks.

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.
• Estándares OCDE, normas OMC y Derecho Interno: tensiones y alcances en la valoración aduanera argentina.

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 Comercio Exterior 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) en el año 2013.

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

SICNEA: Customs Electronic Notifications

En el marco del lema “una Aduana con menos papeles”, en 2013 se implementó el Sistema de Comunicación y Notificación Electrónica Aduanera (SICNEA).

Su finalidad fue simplificar la comunicación entre la Administración y los operadores de comercio exterior, reemplazando las notificaciones en papel.

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.

Permitió unificar información y documentación en un único portal.

SITA: Sistema Informático de Trámites Aduaneros

En 2015 se implementó el SITA, como mecanismo para canalizar comunicaciones y presentaciones ante la Dirección General de Aduanas.

Con el tiempo, su utilización se amplió permitiendo múltiples trámites digitales por parte de los operadores.

GDE y Trámites a Distancia (TAD)

En 2016 se creó el sistema de Gestión Documental Electrónica (GDE) como plataforma integrada de caratulación, numeración, seguimiento y registración de expedientes del Sector Público Nacional.

Por su parte, Trámites a Distancia (TAD) permitió a ciudadanos y empresas interactuar digitalmente con organismos públicos mediante:

• Presentaciones
• Solicitudes
• Escritos
• Notificaciones
• Seguimiento remoto de expedientes

Situación actual: desafíos de la tramitación paralela

A pesar de la implementación de las herramientas reseñadas, uno de los principales desafíos actuales es la tramitación simultánea entre expedientes en papel y actos administrativos emitidos digitalmente mediante GDE, sin una integración sistémica real.

Problemas que genera este modelo híbrido

• Falta de transparencia
• Demoras en la tramitación
• Fragmentación documental
• Dificultades operativas para funcionarios y administrados
• Vulneración del debido proceso
• Afectación de la seguridad jurídica

La coexistencia de procedimientos físicos y electrónicos sin vinculación eficiente impide consolidar un sistema moderno y coherente.

SUGA 2024: Sistema Único de Gestión Aduanera

En 2024 se aprobó el Sistema Único de Gestión Aduanera (SUGA), concebido para permitir una gestión unificada, eficiente y coordinada de actuaciones administrativas y judiciales.

Prevé interoperabilidad con sistemas como:

• SIM
• SIGEA
• GDE
• SICNEA
• SITA
• SIRAEF

A la fecha de esta publicación, no se observan avances significativos en su implementación plena.

Experiencias exitosas en otros organismos públicos

La adopción del expediente electrónico en otros ámbitos estatales demuestra su factibilidad y beneficios concretos.

Administración Pública Nacional

Actualmente, con escasas excepciones, la mayoría de los trámites se gestionan mediante TAD, lo que permitió:

• Reducir tiempos de tramitación
• Aumentar transparencia
• Facilitar acceso remoto
• Eliminar dependencia del papel
• Seguimiento en tiempo real

Tribunal Fiscal de la Nación

Mediante Acordada N° 1/2019, el Tribunal Fiscal de la Nación implementó expediente electrónico para nuevas causas desde mayo de 2019.

El balance general ha sido positivo, mejorando:

• Celeridad procesal
• Presentaciones remotas
• Notificaciones electrónicas
• Seguridad documental
• Trazabilidad integral

Expediente electrónico y garantías constitucionales

El Estado tiene la obligación de establecer procedimientos idóneos para la defensa de los derechos de los administrados.

Derecho de defensa y acceso al expediente

El acceso al expediente constituye un aspecto central del debido proceso y se encuentra reconocido en la normativa administrativa nacional.

Sin embargo, en la práctica muchas veces acceder a actuaciones aduaneras resulta complejo, lo que entorpece la defensa técnica.

La implementación del expediente electrónico permitiría:

• Acceso pleno y permanente
• Consulta remota inmediata
• Mayor previsibilidad procesal
• Mejor ejercicio del derecho de defensa

Principios que fortalece

• Tutela administrativa efectiva
• Transparency
• Buena administración
• Simplificación
• Celeridad

Garantía del plazo razonable

Toda persona tiene derecho a obtener una resolución dentro de un plazo razonable.

Las demoras excesivas en sumarios y actuaciones aduaneras vulneran garantías constitucionales. El expediente electrónico contribuiría a reducir tiempos y mejorar la eficiencia administrativa.

Marco internacional y compromisos asumidos

Convenio de Kyoto

El Convenio Internacional para la Simplificación y Armonización de los Regímenes Aduaneros destaca el aprovechamiento máximo de la tecnología de la información.

El expediente electrónico se alinea directamente con esos principios de:

• Simplificación
• Modernización
• Armonización
• Facilitación del comercio

Acuerdo de Facilitación del Comercio (OMC)

El Acuerdo promueve:

• Agilización del movimiento de mercaderías
• Transparencia normativa
• Acceso digital a la información
• Procedimientos de revisión efectivos

En este marco, el expediente electrónico constituye una herramienta eficaz para cumplir tales objetivos.

Conclusiones: necesaria implementación del expediente electrónico

Los extensos plazos en la tramitación de expedientes aduaneros, sumados a las dificultades de acceso, hacen necesaria la implementación de un sistema único, trazable y seguro tanto para la Aduana como para los operadores de comercio exterior.

Resulta fundamental desarrollar un sistema propio operable dentro del sitio web de ARCA, con acceso mediante Clave Fiscal, que garantice:

• Privacidad de la información
• Acceso del operador autorizado
• Acceso de letrados intervinientes
• Integración con SICNEA
• Trazabilidad completa del expediente

Visión final: una Aduana moderna y eficiente

En un contexto donde la digitalización ya no es una opción sino una necesidad, la implementación del expediente electrónico en los procedimientos aduaneros se presenta como una herramienta clave para garantizar un procedimiento más ágil, transparente, accesible y respetuoso de las garantías constitucionales.

La articulación efectiva de los sistemas existentes, junto con la creación de un módulo específico accesible con Clave Fiscal, permitiría optimizar recursos, reducir costos y cumplir con los compromisos internacionales asumidos por la República Argentina.

Dr. Juan José Tubio

• Socio y Director Legal de MJE Comercio Exterior SRL
• Abogado especialista en Derecho Aduanero
• Egresado de la Universidad de Buenos Aires
• Técnico Superior en Despacho Aduanero
• Miembro Adherente de la Asociación Argentina de Estudios Fiscales
• Miembro del Colegio Público de Abogados de la Capital Federal

Versión web de la ponencia. The electronic file in customs procedures: its necessary implementation

Descargar ponencia completa

Accedé al documento completo para profundizar el análisis técnico sobre la implementación del expediente electrónico en los procedimientos aduaneros.

¿Su empresa enfrenta sumarios, procedimientos aduaneros o demoras regulatorias?
Contacte a MJE Comercio Exterior.