{"id":2121,"date":"2026-04-24T15:47:23","date_gmt":"2026-04-24T15:47:23","guid":{"rendered":"https:\/\/mjetulain.com.ar\/?p=2121"},"modified":"2026-04-27T20:35:17","modified_gmt":"2026-04-27T20:35:17","slug":"expediente-electronico-procedimientos-aduaneros","status":"publish","type":"post","link":"https:\/\/mjetulain.com.ar\/en\/expediente-electronico-procedimientos-aduaneros\/","title":{"rendered":"The electronic file in customs procedures: its necessary implementation"},"content":{"rendered":"<div class=\"wp-block-uagb-image uagb-block-296e964a wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none\"><figure class=\"wp-block-uagb-image__figure\"><img decoding=\"async\" srcset=\"https:\/\/mjetulain.com.ar\/wp-content\/uploads\/2026\/04\/expediente-electronico-aduana-argentina.jpg-1024x683.webp ,https:\/\/mjetulain.com.ar\/wp-content\/uploads\/2026\/04\/expediente-electronico-aduana-argentina.jpg.webp 780w, https:\/\/mjetulain.com.ar\/wp-content\/uploads\/2026\/04\/expediente-electronico-aduana-argentina.jpg.webp 360w\" sizes=\"auto, (max-width: 480px) 150px\" src=\"https:\/\/mjetulain.com.ar\/wp-content\/uploads\/2026\/04\/expediente-electronico-aduana-argentina.jpg-1024x683.webp\" alt=\"Sistemas de gesti\u00f3n aduanera electr\u00f3nica - Expediente electr\u00f3nico\" class=\"uag-image-2103\" width=\"1024\" height=\"683\" title=\"expediente-electronico-aduana-argentina.jpg\" loading=\"lazy\" role=\"img\"\/><\/figure><\/div>\n\n\n\n<p><strong>Author: Dr. Juan Jos\u00e9 Tubio<\/strong><\/p>\n\n\n\n<p><em>Paper Submitted and Approved by the Technical Committee of the 14th International Conference on Customs Law (AAEF, August 7 and 8, 2025).<\/em><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>This paper analyzes the current challenges and proposes the implementation of the <strong>customs electronic case file<\/strong> as a key tool to strengthen due process, improve administrative efficiency, and ensure greater transparency in proceedings.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Objective of the Paper<\/h2>\n\n\n\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Due Process<\/li>\n\n\n\n<li>Transparency<\/li>\n\n\n\n<li>Efficiency<\/li>\n\n\n\n<li>Legal Certainty<\/li>\n<\/ul>\n\n\n\n<p>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.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Background: Evolution of Customs Systems in Argentina<\/h2>\n\n\n\n<p>In recent decades, the Customs Service has advanced in the incorporation of technology through different systems that have transformed foreign trade operations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Malvina Information System (SIM)<\/h3>\n\n\n\n<p>In December 1993, the former Mar\u00eda Information System was launched, later modernized until it became the current <strong>Malvina Information System (SIM)<\/strong> en el a\u00f1o 2013.<\/p>\n\n\n\n<p>This system made it possible to digitize import and export transaction documentation, generating greater operational efficiency.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">SICNEA: Customs Electronic Notifications<\/h3>\n\n\n\n<p>En el marco del lema \u201cuna Aduana con menos papeles\u201d, en 2013 se implement\u00f3 el <strong>Sistema de Comunicaci\u00f3n y Notificaci\u00f3n Electr\u00f3nica Aduanera (SICNEA)<\/strong>.<\/p>\n\n\n\n<p>Su finalidad fue simplificar la comunicaci\u00f3n entre la Administraci\u00f3n y los operadores de comercio exterior, reemplazando las notificaciones en papel.<\/p>\n\n\n\n<p>It currently constitutes a well-established tool that provides:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legal Certainty<\/li>\n\n\n\n<li>Speed in communications<\/li>\n\n\n\n<li>Greater transparency<\/li>\n\n\n\n<li>Lower administrative costs<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">VUCE: Single Window for Foreign Trade<\/h3>\n\n\n\n<p>La <strong>VUCE<\/strong>, Created in 2014, it centralized the management of authorizations and certifications required to process import, export, and transit operations of goods.<\/p>\n\n\n\n<p>Permiti\u00f3 unificar informaci\u00f3n y documentaci\u00f3n en un \u00fanico portal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">SITA: Sistema Inform\u00e1tico de Tr\u00e1mites Aduaneros<\/h3>\n\n\n\n<p>En 2015 se implement\u00f3 el <strong>SITA<\/strong>, como mecanismo para canalizar comunicaciones y presentaciones ante la Direcci\u00f3n General de Aduanas.<\/p>\n\n\n\n<p>Con el tiempo, su utilizaci\u00f3n se ampli\u00f3 permitiendo m\u00faltiples tr\u00e1mites digitales por parte de los operadores.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GDE y Tr\u00e1mites a Distancia (TAD)<\/h3>\n\n\n\n<p>En 2016 se cre\u00f3 el sistema de <strong>Gesti\u00f3n Documental Electr\u00f3nica (GDE)<\/strong> como plataforma integrada de caratulaci\u00f3n, numeraci\u00f3n, seguimiento y registraci\u00f3n de expedientes del Sector P\u00fablico Nacional.<\/p>\n\n\n\n<p>Por su parte, <strong>Tr\u00e1mites a Distancia (TAD)<\/strong> permiti\u00f3 a ciudadanos y empresas interactuar digitalmente con organismos p\u00fablicos mediante:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Presentaciones<\/li>\n\n\n\n<li>Solicitudes<\/li>\n\n\n\n<li>Escritos<\/li>\n\n\n\n<li>Notificaciones<\/li>\n\n\n\n<li>Seguimiento remoto de expedientes<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Situaci\u00f3n actual: desaf\u00edos de la tramitaci\u00f3n paralela<\/h2>\n\n\n\n<p>A pesar de la implementaci\u00f3n de las herramientas rese\u00f1adas, uno de los principales desaf\u00edos actuales es la tramitaci\u00f3n simult\u00e1nea entre expedientes en papel y actos administrativos emitidos digitalmente mediante GDE, sin una integraci\u00f3n sist\u00e9mica real.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Problemas que genera este modelo h\u00edbrido<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Falta de transparencia<\/li>\n\n\n\n<li>Demoras en la tramitaci\u00f3n<\/li>\n\n\n\n<li>Fragmentaci\u00f3n documental<\/li>\n\n\n\n<li>Dificultades operativas para funcionarios y administrados<\/li>\n\n\n\n<li>Vulneraci\u00f3n del debido proceso<\/li>\n\n\n\n<li>Afectaci\u00f3n de la seguridad jur\u00eddica<\/li>\n<\/ul>\n\n\n\n<p>La coexistencia de procedimientos f\u00edsicos y electr\u00f3nicos sin vinculaci\u00f3n eficiente impide consolidar un sistema moderno y coherente.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">SUGA 2024: Sistema \u00danico de Gesti\u00f3n Aduanera<\/h2>\n\n\n\n<p>En 2024 se aprob\u00f3 el <strong>Sistema \u00danico de Gesti\u00f3n Aduanera (SUGA)<\/strong>, concebido para permitir una gesti\u00f3n unificada, eficiente y coordinada de actuaciones administrativas y judiciales.<\/p>\n\n\n\n<p>Prev\u00e9 interoperabilidad con sistemas como:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SIM<\/li>\n\n\n\n<li>SIGEA<\/li>\n\n\n\n<li>GDE<\/li>\n\n\n\n<li>SICNEA<\/li>\n\n\n\n<li>SITA<\/li>\n\n\n\n<li>SIRAEF<\/li>\n<\/ul>\n\n\n\n<p>A la fecha de esta publicaci\u00f3n, no se observan avances significativos en su implementaci\u00f3n plena.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Experiencias exitosas en otros organismos p\u00fablicos<\/h2>\n\n\n\n<p>La adopci\u00f3n del expediente electr\u00f3nico en otros \u00e1mbitos estatales demuestra su factibilidad y beneficios concretos.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Administraci\u00f3n P\u00fablica Nacional<\/h3>\n\n\n\n<p>Actualmente, con escasas excepciones, la mayor\u00eda de los tr\u00e1mites se gestionan mediante TAD, lo que permiti\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reducir tiempos de tramitaci\u00f3n<\/li>\n\n\n\n<li>Aumentar transparencia<\/li>\n\n\n\n<li>Facilitar acceso remoto<\/li>\n\n\n\n<li>Eliminar dependencia del papel<\/li>\n\n\n\n<li>Seguimiento en tiempo real<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tribunal Fiscal de la Naci\u00f3n<\/h3>\n\n\n\n<p>Mediante Acordada N\u00b0 1\/2019, el <strong>Tribunal Fiscal de la Naci\u00f3n<\/strong> implement\u00f3 expediente electr\u00f3nico para nuevas causas desde mayo de 2019.<\/p>\n\n\n\n<p>El balance general ha sido positivo, mejorando:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Celeridad procesal<\/li>\n\n\n\n<li>Presentaciones remotas<\/li>\n\n\n\n<li>Notificaciones electr\u00f3nicas<\/li>\n\n\n\n<li>Seguridad documental<\/li>\n\n\n\n<li>Trazabilidad integral<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Expediente electr\u00f3nico y garant\u00edas constitucionales<\/h2>\n\n\n\n<p>El Estado tiene la obligaci\u00f3n de establecer procedimientos id\u00f3neos para la defensa de los derechos de los administrados.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Derecho de defensa y acceso al expediente<\/h3>\n\n\n\n<p>El acceso al expediente constituye un aspecto central del debido proceso y se encuentra reconocido en la normativa administrativa nacional.<\/p>\n\n\n\n<p>Sin embargo, en la pr\u00e1ctica muchas veces acceder a actuaciones aduaneras resulta complejo, lo que entorpece la defensa t\u00e9cnica.<\/p>\n\n\n\n<p>La implementaci\u00f3n del expediente electr\u00f3nico permitir\u00eda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Acceso pleno y permanente<\/li>\n\n\n\n<li>Consulta remota inmediata<\/li>\n\n\n\n<li>Mayor previsibilidad procesal<\/li>\n\n\n\n<li>Mejor ejercicio del derecho de defensa<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Principios que fortalece<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tutela administrativa efectiva<\/li>\n\n\n\n<li>Transparency<\/li>\n\n\n\n<li>Buena administraci\u00f3n<\/li>\n\n\n\n<li>Simplificaci\u00f3n<\/li>\n\n\n\n<li>Celeridad<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Garant\u00eda del plazo razonable<\/h3>\n\n\n\n<p>Toda persona tiene derecho a obtener una resoluci\u00f3n dentro de un plazo razonable.<\/p>\n\n\n\n<p>Las demoras excesivas en sumarios y actuaciones aduaneras vulneran garant\u00edas constitucionales. El expediente electr\u00f3nico contribuir\u00eda a reducir tiempos y mejorar la eficiencia administrativa.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Marco internacional y compromisos asumidos<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Convenio de Kyoto<\/h2>\n\n\n\n<p>El Convenio Internacional para la Simplificaci\u00f3n y Armonizaci\u00f3n de los Reg\u00edmenes Aduaneros destaca el aprovechamiento m\u00e1ximo de la tecnolog\u00eda de la informaci\u00f3n.<\/p>\n\n\n\n<p>El expediente electr\u00f3nico se alinea directamente con esos principios de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Simplificaci\u00f3n<\/li>\n\n\n\n<li>Modernizaci\u00f3n<\/li>\n\n\n\n<li>Armonizaci\u00f3n<\/li>\n\n\n\n<li>Facilitaci\u00f3n del comercio<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Acuerdo de Facilitaci\u00f3n del Comercio (OMC)<\/h2>\n\n\n\n<p>El Acuerdo promueve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Agilizaci\u00f3n del movimiento de mercader\u00edas<\/li>\n\n\n\n<li>Transparencia normativa<\/li>\n\n\n\n<li>Acceso digital a la informaci\u00f3n<\/li>\n\n\n\n<li>Procedimientos de revisi\u00f3n efectivos<\/li>\n<\/ul>\n\n\n\n<p>En este marco, el expediente electr\u00f3nico constituye una herramienta eficaz para cumplir tales objetivos.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusiones: necesaria implementaci\u00f3n del expediente electr\u00f3nico<\/h2>\n\n\n\n<p>Los extensos plazos en la tramitaci\u00f3n de expedientes aduaneros, sumados a las dificultades de acceso, hacen necesaria la implementaci\u00f3n de un sistema \u00fanico, trazable y seguro tanto para la Aduana como para los operadores de comercio exterior.<\/p>\n\n\n\n<p>Resulta fundamental desarrollar un sistema propio operable dentro del sitio web de <strong>ARCA<\/strong>, con acceso mediante Clave Fiscal, que garantice:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Privacidad de la informaci\u00f3n<\/li>\n\n\n\n<li>Acceso del operador autorizado<\/li>\n\n\n\n<li>Acceso de letrados intervinientes<\/li>\n\n\n\n<li>Integraci\u00f3n con SICNEA<\/li>\n\n\n\n<li>Trazabilidad completa del expediente<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Visi\u00f3n final: una Aduana moderna y eficiente<\/h2>\n\n\n\n<p>En un contexto donde la digitalizaci\u00f3n ya no es una opci\u00f3n sino una necesidad, la implementaci\u00f3n del expediente electr\u00f3nico en los procedimientos aduaneros se presenta como una herramienta clave para garantizar un procedimiento m\u00e1s \u00e1gil, transparente, accesible y respetuoso de las garant\u00edas constitucionales.<\/p>\n\n\n\n<p>La articulaci\u00f3n efectiva de los sistemas existentes, junto con la creaci\u00f3n de un m\u00f3dulo espec\u00edfico accesible con Clave Fiscal, permitir\u00eda optimizar recursos, reducir costos y cumplir con los compromisos internacionales asumidos por la Rep\u00fablica Argentina.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dr. Juan Jos\u00e9 Tubio<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Socio y Director Legal de MJE Comercio Exterior SRL<\/li>\n\n\n\n<li>Abogado especialista en Derecho Aduanero<\/li>\n\n\n\n<li>Egresado de la Universidad de Buenos Aires<\/li>\n\n\n\n<li>T\u00e9cnico Superior en Despacho Aduanero<\/li>\n\n\n\n<li>Miembro Adherente de la Asociaci\u00f3n Argentina de Estudios Fiscales<\/li>\n\n\n\n<li>Miembro del Colegio P\u00fablico de Abogados de la Capital Federal<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Versi\u00f3n web de la ponencia. <strong>The electronic file in customs procedures: its necessary implementation<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Descargar ponencia completa<\/h2>\n\n\n\n<p>Acced\u00e9 al documento completo para profundizar el an\u00e1lisis t\u00e9cnico sobre la implementaci\u00f3n del expediente electr\u00f3nico en los procedimientos aduaneros.<\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-1e0879da\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-910a926e wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link\" aria-label=\"\" href=\"https:\/\/mjetulain.com.ar\/wp-content\/uploads\/2025\/08\/AAEF-Juan-Jose-Tubio.-El-expediente-electronico-en-los-procedimientos-aduaneros.-Su-necesaria-implementacion.-_compressed-2.pdf\" rel=\"follow noopener\" target=\"_blank\" role=\"button\"><div class=\"uagb-button__link\">Descargar ponencia completa<\/div><\/a><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>\u00bfSu empresa enfrenta sumarios, procedimientos aduaneros o demoras regulatorias?<br>Contacte a MJE Comercio Exterior.<\/p>\n\n\n\n<div class=\"wp-block-uagb-buttons uagb-buttons__outer-wrap uagb-btn__default-btn uagb-btn-tablet__default-btn uagb-btn-mobile__default-btn uagb-block-b3b3cdcc\"><div class=\"uagb-buttons__wrap uagb-buttons-layout-wrap\">\n<div class=\"wp-block-uagb-buttons-child uagb-buttons__outer-wrap uagb-block-efa425e8 wp-block-button\"><div class=\"uagb-button__wrapper\"><a class=\"uagb-buttons-repeater wp-block-button__link\" aria-label=\"\" href=\"https:\/\/mjetulain.com.ar\/en\/areas-practica-derecho-aduanero-comercio-exterior\/#derecho-aduaneror\" rel=\"follow noopener\" target=\"_blank\" role=\"button\"><div class=\"uagb-button__link\">Nuestros Servicios <\/div><\/a><\/div><\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Autor: Dr. Juan Jos\u00e9 Tubio Ponencia presentada y aprobada por el Comit\u00e9 T\u00e9cnico de las XIV Jornadas Internacionales de Derecho [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2103,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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