Updates on Customs Communications and Notifications
The Customs Authority is now authorized to issue some notifications via the Electronic Tax Address.
Through General Resolution 5793/2025, published in the Official Gazette on December 3, 2025, the Argentine Tax Authority (ARCA) amended General Resolution AFIP 3474/2013, which implemented the Electronic Customs Communication and Notification System (SICNEA).
Following the amendment, the first notification to parties previously registered before the customs service and/or who have participated or must participate in any customs procedure may be sent to their Electronic Tax Domicile (DFE), provided that such parties are not enrolled in SICNEA and hold a tax ID number (CUIT).
Although the notification will inform recipients of their obligation to establish a SICNEA domicile within 10 days, subsequent notifications may continue to be sent to the DFE. If the parties do not have a CUIT, notifications may continue to be served through the traditional means provided under article 1013 of the Customs Code.
Finally, the scope of actions and rulings eligible for notification via SICNEA has been expanded.
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.