Key Highlights

✅ 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.

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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:

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.

Advance Origin Rulings: A New Step Toward Their Operational Implementation