General Resolution No. 3294 enacted by the Administracion Federal de Ingresos Publicos (Federal Tax Authority – AFIP) (published in the Official Gazette on 03/30/2012)

It provides that the customs officers may request a sample to assess the value of goods included in Section 1 of General Resolution 3065 (silver –included silver plated with gold and platinum- unwrought, tariff item NCM 7106.91.00; gold alloy or gold bullion, tariff item NCM 7108.12.10, gold -including gold plated with platinum- unwrought, tariff item NCM 7108.12.90). The sampling method set forth in IRAM rule 16013 (for precious metals sampling) shall be used on these procedures.