Sale of Imported Goods

The Court of Appeals on Federal Contentious and Administrative Matters has recently confirmed the fine imposed by the Customs authority to a trader who did not indicate the clearance number and the customs pursuant to which the relevant goods had been imported in the sales invoices.

The decision of the Court of Appeals, confirming the decision of the Federal Tax Court (Tribunal Fiscal de la Nación), took place in re "Trajtenberg, Sergio Héctor" (Room II, 11/4/2010).

It has, on occasion, been understood that the obligation to include the information regarding the import in the invoices when reselling the goods in the local market was not applicable to the retail sales.

The Court of Appeals sustained that the relevant circumstance that leads to the application of this formal obligation is given by the commercial nature of the sale -derived from the seller's status- and that the character of the purchaser -end consumer- bears no importance