Juan Pablo Rothschild gave a paper on "Instruction No. 2/2012, a dangerous step forward over constitutional guarantees” at the “V International Conference on Customs Law – New Administrative Regulations on Imports and Exports”, organized by the Asociación Argentina de Estudios Fiscales (AAEF) on August 6-8, 2012. The crux of the paper was to analyze how this Instruction issued by the Customs threatens constitutional guarantees and principles, such as the principle of legality and right to a legal defense.