Amendments to the Onboard Provisions Regime

General Resolution 5797/2025, published by the Argentine Tax Authority (ARCA) in the Official Gazette on December 16, 2025, consolidates and updates the regime governing onboard provisions and supplies for water and airborne means of transport.
 

The Resolution introduces these key changes:

• The declarant, supplier, and transportation company will be jointly liable.
• Fuel loaded as an onboard provision is now included in the new regime, and the procedures applicable to provisions of waterborne and airborne means of transport are repealed. The Resolution replaces them with a single unified system. The Fuel-Supply Vessel Regime (BARA) was excluded from this unification.
• Mandatory use of the SIM (Malvina Electronic System): all requests must be filed under specific sub-regimes (ER01 to ER04).
• Single Monthly Declaration: As an exception to the general request of one declaration per trip, the Resolution establishes a special monthly declaration regime for waterborne services and for airlines and their onboard suppliers who provide regular services or passenger transport between Argentina and Uruguay. This regime allows filing one monthly declaration per means of transport.