Changes to Regulations on Guarantees for Customs Operations
The measure aims to simplify foreign trade operations by allowing the use of a sworn statement as a guarantee for all customs declarations.
Through Decree 838/2025, the Argentine Executive amended the guarantee regime established in the Customs Code and its regulations, to allow using the sworn statement guarantee for both imports and exports, both definitive and temporary.
The sworn statement guarantee will consist of a document signed by the operator but in accordance with the formal requirements the Argentine Tax Authority (ARCA) will determine. This mechanism, which was already available for certain export declarations, is now broadened to cover all types of operations.
The measure has been in force since its publication in the Official Gazette on November 26, 2025, though the regulation on its formalities by ARCA is still pending.
This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.