Argentina – Voluntary disclosure of customs violations

On February 2, 2010, the Official Gazette published Executive Order No. 142/2010 (the “Executive Order”) regulating voluntary disclosure of customs violations.

Companies operating in foreign trade often violate customs’ regulations involuntarily and take notice of it before customs authorities do.

The Argentine Customs Code empowers the company to voluntary disclose (autodenunciar) the violation. The voluntary disclosure benefits the company, since the minimum amount of the applicable fine is reduced seventy-five percent (75%). Likewise, the violation leaves no track record for the company.

Companies often notice mistakes regarding surpluses, package switching, differences in quality that alter the product’s tariff code, among others.

The Executive Order regulates voluntary disclosures.

On the one hand, the Executive Order establishes a maximum period of thirty (30) working days to make voluntary disclosures, commencing on the date on which the goods were authorized to leave the country.

On the other hand, the Executive Order sets forth that the person making the voluntary disclosure shall provide adequate evidence to allow the customs authorities to verify the reported facts (for instance, by showing the goods, any manual, photograph or the like).

The Executive Order came into effect on February 17, 2010.