Import and export operations in Argentina are subject to increasingly complex customs, tax and foreign exchange regulations. An error in tariff classification, goods valuation or compliance with customs requirements may result in fines, tax adjustments, operational delays and unexpected costs for the company.

At MJE Foreign Trade, we combine more than 20 years of technical and legal experience with a practical business perspective, representing companies before the General Directorate of Customs, the National Tax Court and the Federal Courts.

What is Customs Law and why does it matter for your company?

Customs law regulates how goods enter and leave the country., what duties must be paid and which obligations importers and exporters must comply with before Customs, the applicable taxes (import and export duties, statistical tax, import VAT) and the infringements and penalties that may be imposed on foreign trade operators.

For an importing or exporting company, customs compliance is not only a legal obligation: it is a determining factor in competitiveness. An incorrect tariff classification may result in the payment of higher duties than applicable, or generate an infringement for inaccurate declaration.

Our Customs Law Services

Representation in Customs Litigation and Administrative Proceedings

When the General Directorate of Customs initiates administrative proceedings, speed and defense strategy are decisive. We represent companies at every stage of the process: initial defense submission, evidence, resolution and appeal before the National Tax Court and the National Chamber of Federal Administrative Litigation.

Tariff Classification and NCM Positioning

We analyze the correct tariff classification of each product to avoid contingencies, reduce risks and optimize import costs. We evaluate technical criteria, precedents and applicable regulations in Argentina and MERCOSUR. We handle classification consultations before AFIP and represent our clients in tariff classification challenges.

Customs valuation and value adjustments

We advise importers on the correct declaration of customs value in accordance with the methods of the WTO Valuation Agreement, prevent contingencies arising from customs value adjustments, and represent clients in proceedings challenging such adjustments.

Consultations on Special Customs Regimes

We advise on the application of special regimes such as temporary importation, drawback, tariff refund replacement, temporary admissions and exports, and bonded warehousing.

Exchange control and BCRA — Complementary regulations

Las obligaciones cambiarias están indisolublemente ligadas a la operatoria de comercio exterior. Asesoramos en el cumplimiento de las normas del Banco Central (BCRA) aplicables a importaciones y exportaciones: percepción del ingreso de divisas, plazos de pago, cobro anticipado de exportaciones y retorno de divisas.

What companies do we advise in Customs Law?

• Importing companies of consumer goods, industrial inputs and machinery
• Exporting companies of agro-industrial products, manufactured goods and services
• Industrias sometidas a investigaciones de dumping que importan insumos
• Distributors and representatives of international brands
• Law firms and accounting firms requiring specialized advice in customs matters
• Business chambers involved in foreign trade

Why choose MJE for your customs advisory services

• 20+ años de práctica especializada y exclusiva en derecho aduanero y comercio exterior
• Representation before the DGA, the National Tax Court and the Federal Court of Appeals
• Equipo con afiliaciones en IAEA, AAEF, CPACF and CITBA
• Presencia binacional: Buenos Aires + Miami (MJE Global LLC)
• Más de 500 casos con resultado exitoso

Frequently Asked Questions — Customs Law

How long does a customs administrative proceeding take in Argentina?

The timeframes vary depending on the complexity of the case and the stage of the proceedings. In the administrative phase before the DGA, summary proceedings may last between 6 and 18 months. On appeal before the National Tax Court, proceedings may take between 2 and 4 years. Early legal representation is essential to shorten timelines and improve outcomes.

Can a customs value adjustment be challenged?

Yes. In the event of a customs value adjustment by Customs, the importer has the right to submit a defense brief providing documentary and technical evidence to support the declared value. If the adjustment is upheld, it may be appealed before the National Tax Court. The deadline to file the defense is mandatory, so it is essential to act immediately.

What happens if goods are incorrectly classified?

An incorrect tariff classification may give rise to a customs infringement for inaccurate declaration, with fines that can reach the value of the imported goods. Additionally, it may generate tax differences with retroactive interest. For this reason, it is essential to carry out a classification consultation before the first transaction.

Do you have a Customs Law inquiry? Contact Us