Advance Customs Ruling on Origin: News

Decree 41/2026, published in the Official Gazette on January 26, 2026, amended the regime of customs advance rulings. The Argentine Customs Code allows importers and exporters (articles 226 and 323) to request Customs an advance ruling on technical criteria, valuation, or tariff classification of goods. Such rulings are binding to Customs and applicants may challenge them on the grounds of article 1053 of the Customs Code.

Decree 41/2026 expands the scope of advance rulings and now enables importers and exporters to request them to define the origin of the goods. In both cases, applicants may request an advance ruling on the origin of the goods before submitting the customs declaration, by submitting all necessary technical and legal information to the Secretariat of Industry and Trade of the Ministry of Economy.

The Secretariat must issue its decision within 30 days of the day it was requested. Otherwise, when filing the customs declaration, the declarant may opt to register the customs destination, while requesting the intervention of  Customs and providing the necessary elements to support the declaration. In such case, Customs must render a decision within five business days and may require setting up a guarantee to cover any potential difference in duties.

Finally, operators may appeal the ruling the Secretariat issues regarding the origin of the goods through the administrative remedies in articles 84 and 89 of the Regulation on Administrative Procedures.