Argentina: Customs Guarantee Regime for Foreign Trade Operations Updated

In brief

The National Executive Branch issued Decree No. 838/2025, which amends Article 56 of Decree No. 1001/1982 (regulatory of the Customs Code). Decree No. 838/2025 expands the use of a sworn statement as sufficient guarantee for customs clearances, whether definitive or suspensive, except for the special cases already provided for in the current regulations.

In focus

Decree No. 838/2025 amends Article 56 of Decree No. 1001/1982 to allow that, for both definitive and suspensive imports and exports, the submission of a sworn statement by the interested parties — in the manner and under the conditions established by the Customs Revenue and Control Agency (ARCA) — is considered a sufficient guarantee.

This measure aims to simplify procedures, reduce operating costs and standardize regulatory treatment, in line with the objectives of foreign trade modernization. In principle, this measure should result in shorter release times for goods in case of disputes with customs.

The reform’s effective implementation is subject to regulation by ARCA.

Victoria Acevedo Freixas, Associate, has contributed to this legal update.

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