Overview
- The decree takes effect upon publication, allowing importers and exporters to request prior official rulings on tariff classification, valuation and origin.
- Agencies face a 30‑day deadline to answer, after which operators may proceed under their stated terms while customs may require a guarantee.
- Responsibilities are split, with ARCA and the customs service handling classification and valuation and the Industry and Commerce Secretariat deciding on origin with delegation limited to subsecretary level or higher.
- Appeals are bifurcated, as classification and valuation rulings are contested within customs under the Customs Code, while origin rulings are appealed before the Industry and Commerce Secretariat under general administrative rules.
- The reform implements Argentina’s Trade Facilitation Agreement commitments after an extension to January 23, 2026, clarifies a system used since 2023 and makes Secretariat decisions binding unless rules change or new facts arise.