Affidavit Bond as a Guarantee in Customs Operations
The Tax Authority authorizes the use of sworn statements as a form of guarantee in certain import and export transactions.
Through General Resolution 5842/2026 (Official Gazette, April 30, 2026), the Tax Authority (ARCA) amended the customs guarantees regime established in General Resolution AFIP 3885, allowing guarantees to be provided by means of sworn statements or documents executed by the interested parties.
The Resolution provides that certain import and export operations, whether definitive or temporary, may be deemed sufficiently guaranteed when the declarant assumes the relevant obligations through a sworn statement filed via the MALVINA Information System (SIM), subject to the conditions established in it.
This measure allows, among other transactions, that guarantees related to imports under RIGI projects and Large Investment Projects (Resolution 256/00) may use this type of guarantee.
This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.