The growth of e-commerce has transformed how people buy products from abroad. However, many consumers are unaware that when they purchase goods through an international platform and receive them in Argentina via courier or door-to-door delivery, they are legally importing them.

This reality presents an increasingly relevant challenge: what happens when the purchased product turns out to be counterfeit? Can someone who made the purchase believing they were acting in good faith be held liable?

The experience of U.S. Customs offers an interesting answer and opens a debate that Argentina still needs to have.

CBP's strategy: inform before you punish

Among the responses that U.S. customs deploys against counterfeit merchandise, there is a tool that does not consist of seizing or sanctioning, but of warning.

U.S. Customs and Border Protection (CBP) maintains an ongoing consumer awareness campaign through brochures, responsible purchasing guides, and a reporting portal. Its central message is clear: buying counterfeit goods is not a neutral act, and those who do so are not always innocent victims.

This strategy is particularly interesting because it raises a question that Argentina, immersed in the same expansion of international e-commerce, has not yet formulated in sufficient depth.

Suggested external links:
CBP – Fake Goods, Real Dangers: US Customs and Border Protection – Fake Goods, Real Dangers

The consumer as importer

The material produced by CBP focuses on an aspect that often goes unnoticed.

It doesn't just explain that counterfeit goods can be of low quality, dangerous to health, or even finance criminal organizations. It goes a step further and warns that importing counterfeit or pirated merchandise constitutes illegal conduct, and that individual buyers can be subject to consequences even if they did not intend to purchase a fake product.

Responsibility does not end with the foreign seller or the logistics operator. It also extends to the buyer who completes the transaction.

This approach starts from recognizing a reality inherent to modern e-commerce: millions of consumers become importers without realizing it.

Anyone who buys from a foreign platform and receives the product at their home is technically carrying out an import, with the obligations, restrictions and prohibitions that this implies, even if they perceive the operation simply as an online purchase.

The awareness campaign seeks precisely to reduce that gap between legal reality and consumer perception.

A scenario that is becoming increasingly relevant for Argentina

The usefulness of a similar strategy in Argentina becomes evident when observing the evolution of international e-commerce.

The growth of courier and door-to-door purchases has significantly increased the number of consumers who buy products directly from abroad, without the intervention of specialized operators.

The simplification of these regimes has facilitated access to international markets, but it has also multiplied the number of people acting as occasional importers without knowing the applicable legal framework.

Many consumers are unaware that importing counterfeit goods is prohibited and that the consequences can go far beyond simply losing the package.

To learn more about this risk, you can consult our article “Trademark fraud: the silent risk of the digital importer.

The remaining challenge: communicating

The problem lies not in the absence of recipients, but in the lack of information tools.

Traditionally, state communication on foreign trade has been geared towards the professional operator: customs brokers, regular importers, exporters and companies.

The end consumer has remained virtually outside the news radar, despite becoming an increasingly relevant player in international trade.

Today it is necessary to explain to the e-commerce buyer that, from a legal point of view, they are also carrying out an import and what the prohibitions are applicable to the products they acquire.

Implementing an awareness policy would not necessarily require modifying existing legislation.

The rules governing the entry of counterfeit goods and the responsibilities associated with import operations form part of the framework of Customs Law.

What is needed is to translate that regulatory framework into clear language and make it accessible to the consumer through the same channels where they make their purchases.

Inform without generating fear

Any awareness campaign should maintain a proper balance.

The goal cannot be to intimidate the good-faith consumer who was deceived by a seller, but to provide them with tools to reduce risks before finalizing the purchase.

In this respect, the American model is particularly interesting because it combines legal warnings with practical recommendations, such as checking the seller's reputation, being wary of unusually low prices, buying through authorized channels, and reporting potential counterfeits.

Informing without alarming should be the focus of any Argentine adaptation.

An opportunity to improve the model

A local adaptation could even surpass the American model in one important aspect.

Currently, CBP channels are primarily focused on reporting counterfeits once they are detected.

However, nothing would prevent Argentina from incorporating a preventive consultation channel where the consumer could raise doubts before making a purchase.

A mechanism of this kind would strengthen the preventive approach and offer a concrete tool for those who wish to act in good faith and comply with current regulations.

A simple tool with high impact

Among the various measures used by U.S. Customs to combat counterfeiting, the consumer awareness campaign is probably one of the most easily transferable to the Argentine reality.

It does not require creating new bodies or modifying the structure of customs control.

It simply requires assuming that the e-commerce consumer is also an importer and needs to know the rules that govern that status.

In a context where international purchases continue to grow, educating the consumer ceases to be a merely communicational policy and becomes an essential preventive tool.

Counterfeiters will continue to try to enter the market through the same channels. The difference will be that, on the other side, there will be an informed consumer who understands the legal implications of what they choose to buy.

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Author

Dr. Andrea Zavatto
Attorney – Specialist in Customs Law, Foreign Exchange Law, and Legal Metrology
Director – MJE Comercio Exterior SRL
Consulting Partner – MJE Global (USA)
General Directorate – Dumping Experts

Frequently Asked Questions

The trade policy of the United States has added a new chapter that confirms the growing importance of labor standards as a condition for access to its market The Office of the United States Trade Representative (USTR) announced that, following the conclusion of investigations initiated into sixty economies, including Argentina, it determined that the failure to impose and effectively enforce a prohibition on the importation of goods produced with forced labor constitutes an unreasonable practice and a restriction on U.S. trade.

On that basis, it proposed the imposition of additional tariffs ranging from 10% to 12.5% on imports originating from the countries covered by the measure. The proposal will remain open for written comments until July 6 and includes a public hearing scheduled for July 7.

Section 301 as the Legal Basis for the Measure

The legal instrument used is Section 301 of the Trade Act of 1974, which authorizes the U.S. Trade Representative (USTR) to respond to practices by trading partners that it considers unreasonable or discriminatory and that burden or restrict U.S. commerce.

Its use is no coincidence. After the U.S. Supreme Court struck down much of the global tariffs imposed under emergency powers in February, Section 301 has emerged as an alternative mechanism for rebuilding that trade policy on a stronger legal foundation.

The underlying rationale remains the U.S. prohibition on the importation of goods produced with forced labor, a restriction that applies not only to the final product but also to intermediate inputs used throughout the supply chain. Until now, this control had been enforced primarily through customs mechanisms. The new development is that the same standard is now beginning to be reflected as an explicit tariff variable as well.

What would be the implications for Argentina?

In the case of Argentina, the most relevant aspect is that the proposed tariff would be 10%, rather than 12.5%.

The USTR reserved the lower tariff rate for those economies that have a prohibition on the import of goods produced with forced labor, that have undertaken commitments to implement such a prohibition through agreements with the United States, or that maintain partial regimes producing a similar effect.

Although the report concludes that Argentina does not currently impose nor effectively enforce a prohibition of this nature, it explicitly acknowledges the commitments undertaken under the Reciprocal Trade and Investment Agreement signed with the United States in February of this year, which has not yet entered into force.

It is precisely this commitment that would allow Argentina to be placed within the category subject to the 10% tariff.

So far, the report does not specify which products would be covered or what the concrete implementation mechanism of the measure would be.

The forced labor standard required by the United States.

The USTR report defines the prohibition on the importation of goods produced with forced labor as an unequivocal legal ban, distinguishing it from transparency regimes, due diligence obligations, or voluntary disclosure systems.

Likewise, it maintains that the United States is currently the only economy that effectively applies and enforces a comprehensive prohibition of this nature.

For this reason, the recognition of the commitments undertaken by Argentina acts as a mitigating factor, although their effective implementation remains pending.

Labor traceability as a new factor of competitiveness

The relevance of this proposal goes beyond the tariff issue.

Labor traceability and verifiable commitments regarding supply chains are no longer solely a reputational matter; they are becoming a technical variable that can directly affect access to the U.S. market and export costs.

The proposal also contemplates a specific mechanism for certain textile and apparel products, which would allow the entry of certain volumes at a reduced rate under Section 301.

What should exporting companies review?

For Argentine companies with operations linked to the United States—whether as direct exporters, suppliers of inputs, or participants in regional value chains with a final destination in that market—the scenario takes on a concrete dimension.

In this context, it is advisable to review:

• The origin of critical inputs used in production.
• The traceability of direct and indirect suppliers.
• Internal labor due diligence policies.
• Supply chain audit and control mechanisms.
• Available documentation to substantiate reasonable compliance standards.

Next steps

The USTR-established timeline provides for:

• Submission of requests to participate in the hearing: until June 22.
• Submission of written comments: until July 6.
• Public hearing: July 7.

This period will allow for a clearer understanding of the final scope of the measure and an assessment of the potential impacts on the companies involved.

Conclusion

Controls related to forced labor initially operated as a non-tariff barrier aimed at regulating the entry of goods into the U.S. market. However, the USTR proposal evidences a significant shift: these standards are now also being reflected as an explicit tariff variable.

In this context, the management of labor traceability and the monitoring of supply chains are consolidated as essential tools for the management of commercial and regulatory risk in relations with the United States.

Dr. Andrea Zavatto

Attorney – Specialist in Customs Law, Foreign Exchange Law, and Legal Metrology
Director – MJE Comercio Exterior SRL
Consulting Partner – MJE Global (USA)
General Directorate – Dumping Experts

Article originally published in Financial Sector.

✅ 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.

By Dr. Andrea Zavatto

Guarantees and international standards

The principle of due process constitutes a fundamental guarantee recognized by the National Constitution and international human rights treaties with constitutional hierarchy. In the sphere of customs law, its application acquires particular relevance due to the intensity of State control and the legal and economic consequences that may arise from administrative proceedings.

The analysis of due process in Argentine customs procedures requires consideration of both the domestic legal framework and the international standards applicable international standards, in particular those derived from international human rights law and the multilateral trading system.

Due process as a constitutional guarantee

The National Constitution provides that no one may be deprived of their rights without prior legal proceedings grounded in law. This principle, which extends to the administrative sphere, implies that any action by the customs authority must respect a set of minimum guarantees intended to ensure the legality, reasonableness, and legitimacy of the procedure.

In this regard, due process operates as a limit on the exercise of administrative powers and as an essential guarantee against decisions that may affect the subjective rights or legitimate interests of regulated parties.

Application of due process in customs proceedings

Customs proceedings present particular features that justify a specific analysis of the scope of due process. Among them, the following stand out:

• The breadth of the supervisory and control powers of the customs authority,
• The technical complexity of foreign trade operations,
• And the possible imposition of administrative and economic sanctions.

These characteristics reinforce the need to ensure a procedure that fully respects constitutional and legal guarantees.

Main procedural guarantees involved

Among the guarantees that make up due process in customs matters, the following may be mentioned:

Right to defense

The regulated party must have an effective opportunity to be informed of the charges brought, access the case file, offer and produce evidence, and submit such defenses as it deems appropriate before a final decision is adopted.

Principle of legality

The actions of the administration must be based on existing laws and applied in a reasonable and proportional manner, avoiding arbitrary or expansive interpretations that may prejudice the regulated party.

Reasoned grounds for administrative acts

Acts issued within the framework of customs proceedings must be duly reasoned, expressly setting out the facts, the evidence, and the legal provisions on which they are based.

Reasonable time frame

The procedure must be conducted within a reasonable timeframe, avoiding undue delays that may affect legal certainty and the normal conduct of commercial activities.

Applicable international standards

The analysis of due process in customs matters cannot disregard the international standards. The analysis of due process in customs matters cannot disregard international standards. Human rights treaties, as well as the principles recognized within the framework of the World Trade Organization, establish minimum parameters that States must respect in their administrative procedures.

These standards reinforce the requirement for transparent, predictable procedures that respect the right of defense, and constitute a relevant guide for the interpretation and application of domestic customs law.

Final considerations

Respect for due process in customs procedures constitutes a central element for ensuring the legality of administrative actions and the protection of the rights of foreign trade operators.

Its proper application helps to strengthen legal certainty, system predictability, and confidence in the institutions responsible for customs control, in line with the commitments undertaken by the Argentine Republic at the constitutional and international levels.

📄 Academic paper

Web version of the paper
“Due process in Argentine customs procedures: guarantees and international standards”

👉 Download the complete paper in PDF

Related advisory services
For more information on legal advisory services in Customs Law and Foreign Trade, and on the defense of rights and guarantees in proceedings before the customs authority, you may consult our specialized practice area.

Dr. Andrea Zavatto

Attorney – Specialist in Customs Law, Foreign Exchange Law, and Legal Metrology

Por Dra. María José Etulain Sórensen
Paper presented at the 14th International Customs Law Conference – AAEF 2025.

Customs valuation is one of the central pillars of modern foreign trade. In this context, the interaction between multilateral rules of the World Trade Organization (WTO), technical recommendations of the Organisation for Economic Co-operation and Development (OECD), and Argentine domestic law raises significant debates regarding normative hierarchy, tax legality, and customs enforcement powers.

This paper analyzes the tensions between these regulatory systems based on an emblematic case law precedent, examining the scope of international standards in Argentine customs valuation.

Introduction

Within the framework of Directive No. 1 issued for the organization of this international conference, attention was drawn to the issuance in Argentina of Decree of Necessity and Urgency (DNU) 70/2023, presented as a key component of the current economic policy.

In the field of foreign trade, emphasis was placed on the need to strengthen and promote activity through the adoption of international standards, such as the rules and consensus developed within the WTO framework and the recommendations issued by the OECD.

However, it should be noted that DNU 70/2023 does not incorporate WTO rules or specific commitments to OECD guidelines as binding on the Argentine Republic.

Currently, Argentina is a member of the WTO, but it has not yet fully joined the OECD, maintaining its status as a candidate country for accession.

WTO and OECD: points of contact and differences

The World Trade Organization (WTO)

The WTO is a multilateral organization that establishes binding agreements for its member states.

Its core purpose is to regulate international trade between countries, especially:

• trade in goods
• trade barriers
• tariffs
• customs rules
• settlement of trade disputes

In customs matters, the Agreement on Implementation of Article VII of the GATT 1994 is of particular relevance, as it forms the normative basis of modern customs valuation.

The Organisation for Economic Co-operation and Development (OECD)

The OECD is an international organization focused on developing better public policies.

It addresses areas such as:

• taxation
• education
• health
• environment
• trade
• digitalization
• governance

In tax matters, its transfer pricing guidelines have had a strong global impact.

Point of contact between both systems

The main point of contact between the WTO and the OECD is observed in multinational enterprises that:

• imports goods from related foreign entities
• pays customs duties on the declared value
• deducts costs for income tax purposes

Allí surge la tensión entre:

• customs value (WTO)
• transfer pricing (OECD)

The principle of tax legality in Argentina

The principle of tax legality has constitutional status and establishes that no tax can exist without a prior law that creates it.

In the field of import duties, the Argentine legal framework is primarily based on:

• National Constitution
• Customs Code (Law 22.415)
• Law 24.425 (incorporation of WTO Agreements)

This prevents the creation of taxes, adjustments, or mandatory methodologies by analogy or through sources not incorporated into legislation.

The Supreme Court has consistently held that tax obligations cannot be extended beyond what is expressly provided by law.

The case Helm Argentina SRL v. DGA

One of the most relevant precedents on this matter was the Helm Argentina SRL case, related to customs value adjustments on imports made from a related foreign company.

Position of the Customs Authority

The customs authority considered that the relationship between the parties had influenced the declared prices.

For that purpose, it compared transactions with third parties and relied on external benchmarks, rejecting the transaction value declared by the importer.

This resulted in a multimillion tax assessment due to differences in import duties.

The decision of the National Tax Court (Tribunal Fiscal de la Nación)

The Tax Court substantially upheld the customs adjustment.

In its analysis, it incorporated criteria linked to the OECD Transfer Pricing Guidelines, considering the arm’s length principle applicable (arm’s length).

Under this view, the price agreed between related parties could be disregarded as a valid basis when it did not reflect comparable market conditions.

The decision of the Federal Administrative Court of Appeals (Cámara Contencioso Administrativo Federal)

Chamber IV overturned the tax adjustment and ruled in favor of the taxpayer.

Among its main grounds, the Court highlighted:

• The Customs Authority did not adequately prove that the related-party relationship had influenced the price.
• The mere existence of a related-party relationship is not sufficient to reject the declared value.
• Adjustments in imports must be governed by the GATT Valuation Agreement incorporated by Law 24.425.
• It is not appropriate to replace the applicable legal framework with OECD guidelines without explicit legislative authorization.

Subsequently, the position was upheld after the extraordinary appeals were dismissed.

Customs Valuation: WTO vs OECD Transfer Pricing Standards

The case raises a central issue:

Customs Value (WTO)

It is based on:

• the price actually paid or payable
• a specific import transaction
• specific rules of the GATT Agreement

Transfer Pricing (OECD)

It is aimed at:

• income tax
• business profits
• comparable margins
• arm’s length principle in related-party transactions

Both systems may be economically related, but they serve different legal purposes.

Impact for importing companies in Argentina

This debate has significant practical effects for companies operating with related foreign parties.

Resulta clave contar con:

• robust documentation of transactions
• preliminary price analysis
• coordinated customs and tax strategy
• technical defense in valuation audits
• comprehensive regulatory compliance

Conclusion

The analysis of the case reaffirms the continued validity of the principle of tax legality in matters of import duties.

Customs enforcement powers must be exercised within the applicable legal framework: the GATT Valuation Agreement approved by Law 24.425, the Customs Code, and the National Constitution.

OECD guidelines may provide technical elements for comparative analysis, but they do not, by themselves, replace the binding legal regime governing customs matters.

In conclusion, fiscal control must be exercised firmly, but also in full compliance with constitutional guarantees and the principle of statutory reservation.

📄 Academic paper

Web version of the paper
“OECD Standards, WTO Rules and Domestic Law: Tensions and Scope in Argentine Customs Valuation”

👉Download the complete paper in PDF

About the author

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

Related advisory services

For more information on customs valuation, value adjustments, transactions between related companies, challenge of customs assessments, and comprehensive advisory services in Customs Law and Foreign Trade, you can consult our specialized practice areas.

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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