Advanced Rulings on Customs Technical Criteria

The Federal Tax Authority issued General Resolution 5484/2024, published in the Official gazette on February 27, 2024, introducing the procedure for advanced resolutions on Customs’ technical criteria. This regime allows importers and exporters to request an advanced ruling from Customs regarding a specific current or future event or customs operation that may trigger changes in the applicable taxation, export stimulus, or import/export restrictions and regulations.

The procedure aims to provide foreseeability to foreign trade operators, who may request an advanced ruling for cases that concerns them. However, it does not apply to valuation and classification cases.

The Resolution first establishes that applicants must submit the requests through the Computer System for Customs Procedures (SITA), comply with a series of formalities, and attach an explanation of the case and the proposed criterion.

Once submitted, the system will create an electronic file and the Customs Technical Department will evaluate the application. If necessary, this Department can request additional information or documents.

The advanced ruling must be issued within a maximum of 30-working days since the date proceedings are ready to be decided. Applicants can request administrative and judicial reviews of the decision both in case of rejection of the proposed criterion or in case of delays.

The advanced ruling will be binding for both the importers/exporters and for Customs. It will be valid for at least three years, provided that the facts for which the ruling was requested do not change.