On 27 July 2016, the Federal Adm. of Public Revenues (AFIP) published in the Boletín Oficial de la República Argentina (the Official Gazette) General Resolution № 3915 of 25 July 2016, which establishes a new regime for international shipments via the official Postal Service. Under the new regime, subjects who receive shipments of goods from abroad, which entered the country through the Official Post must have CUIT, CUIL or CDI and Key Fiscal enabled for security level 3.
When the payment on 50% tariff on the value of the shipment is made, the recipient should submit to the Postal Service or, where appropriate, to the corresponding Customs service, the “Simplified Declaration of International Postal Shipments” and the record [or proof] of the payment. Payment will be made via Electronic Payment (VEP).
If applicable, prior to the release of the goods, the Customs Service will require a corrective affidavit adjusting the values to the verification conducted and additional payments made under the provisions of the preceding paragraph.
Shipments whose value does not exceed US$ 200 and 2 kilograms and are of the kind and quantity that is not presumed to have a commercial purpose, may use the door-to-door mode. The door-to-door mode involves a mailed notification with a tracking number and a requirement to pay the duties due electronically via the “Simplified Declaration of International Postal Items” within 24 hours or the number will be cancelled (although a new one can be generated after that date). Delivery will be made after payment is received in the system.
Books, printed matter and select documents determined to be such by the Customs Service using non-intrusive methods will be delivered under the door-to-door mode without the need to make the “Simplified Declaration of International Postal Ítems”.
The Resolution is effective 30 days after publication and will also apply to those shipments imported prior to the date of entry into force of this standard that have not yet been delivered.
