✅ 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.

In an international landscape marked by growing geopolitical tensions, active industrial policies, and the strategic use of trade law, U.S. regulations on international trade have an impact that extends far beyond their borders.

Based on a high-level panel organized by the Customs and International Trade Bar Association (CITBA), this article examines how the convergence of trade, defense, export controls, and national security is reshaping the rules of global trade, creating new regulatory risks for companies and economic operators.

From a legal and strategic perspective, Dr. María José Etulain Sórensen examines the effects of these regulatory practices on global value chains and the specific challenges this context poses for Argentina, both in its role as an exporter and as a destination for goods of U.S. origin.

The Collision of Regulatory Regimes

One of the central issues in the current debate on international trade is the overlap of regulatory regimes that were historically analyzed separately. Foreign trade, defense, export controls, and national security now interact intensively, giving rise to a complex regulatory framework that is highly sensitive from a political standpoint.

This convergence explains why decisions related to licensing, restrictive listings, international transit, or supply chains can no longer be assessed solely through a traditional technical or customs-based approach, but instead require a comprehensive understanding of the broader regulatory and geopolitical context.

From a Tariff-Based Approach to Export Controls

A significant shift identified within the U.S. business sector is the relocation of risk focus. Whereas in previous years attention was centered on tariffs and tariff classification, export controls have now emerged as the primary source of uncertainty.

Licensing requirements, restrictions based on national security considerations, and the risk of unauthorized re-exports have become critical factors in commercial decision-making, particularly in transactions involving multiple jurisdictions.

Extraterritorial Impacts and Global Supply Chains

U.S. regulations and practices are not confined to the domestic sphere. Their effects extend extraterritorially, reaching companies, logistics operators, and financial institutions located outside the United States, even when they participate indirectly in transactions involving goods, technology, or capital of U.S. origin.

The requirements of due diligence, sanctions, compliance controls, and the application of “know your customer” (KYC) rules pose significant challenges for those operating within increasingly complex global supply chains.

Specific Implications for Argentina

From Argentina’s perspective, this context presents concrete challenges. Although sectors such as fuels, energy, or agricultural products are not typically associated with technologically sensitive goods, transactions may nevertheless fall within the scope of U.S. regulations when they involve inputs, financing, technology, or logistics linked to third countries subject to restrictions.

Likewise, particular importance attaches to the analysis of the final destination of goods exported to Argentina by U.S. companies, in order to prevent re-exports to restricted countries—such as China—through triangulated or regional distribution schemes.

Compliance and Strategic Advisory

The scenario described reinforces the role of compliance as a strategic function, moving beyond a purely formalistic approach. Proper interpretation of the U.S. regulatory framework, preventive risk assessment, and an understanding of the geopolitical context are essential for informed commercial decision-making.

While technological tools and artificial intelligence can add value to information analysis, there is broad consensus that professional judgment and human responsibility remain irreplaceable.

In this context, legal and regulatory analysis applied to international trade becomes a central tool for business management. Early risk identification, assessment of regulatory impact, and the design of compliance strategies are decisive in preventing legal and operational contingencies.

Desde MJE Foreign Trade we provide comprehensive advisory services in customs law and international trade, con foco en regulatory compliance, analysis of the impact of foreign regulations, and legal strategy applied to international operations, supporting companies and economic operators in complex decision-making processes.

👉 More information about our practice areas in Customs Law and International Trade.

📌 Article originally published in Mercojuris
“"U.S. Trade Regulations and Practices: Global Impacts and Specific Challenges for Argentina"
Author: Dr. María José Etulain Sórensen

Dr. María José Etulain Sórensen
Attorney specialized in Customs Law, anti-dumping, and risk management
Consultant in foreign trade and internationalization
Member of the Customs and International Trade Bar Association (CITBA)
Director of MJE Global