Self-Reporting Does Not Preclude the Right of Defense

The National Court of Appeals in Federal Administrative Matters held that an importer/exporter does not waive its right of defense when self-reporting a potential infraction, even if the administration—of its own initiative—converts it into summary proceedings. This was decided by Chamber IV in its ruling of November 20, 2025, issued in case 38728/2025, “COLORCON SA (TF 129651109-A) c/ DGA s/ Recurso Directo de Organismo Externo.”

In its ruling, the Court emphasized that the self-reporting mechanism in article 917 of the Argentine Customs Code does not authorize Customs to overlook the essential guarantees of due process. It stressed that neither the notification of opening summary proceedings nor the one granting the hearing in article 1101 of the Customs Code can be omitted, even where the operator has requested to be applied the penalty reduction regime.

The Tax Authority argued that it was unnecessary to formally open summary proceedings or notify the hearing in a procedure governed by article 917 of the Customs Code, as that provision allows reducing the penalty “without the need for an investigation.” The Court noted, however, that the company’s filing—consisting of a request for rectification upon detection of an excess upon unloading—did not amount to an acknowledgment of an inaccurate declaration or an admission of guilt.

In affirming the nullity of the sentence, Chamber IV highlighted that the administration itself processed the case as an infringement proceeding and, omitting the guarantees of due process, directly notified the company the final sentence for the infringement under article  954 a) and c) of the Customs Code. The Court held that the administration’s conduct violated the company’s right of defense, as it prevented the company from accessing the administrative record, exercising its defense, and challenging the tax assessment.