Newsletters

24 September 2018

Legal News Alert - Special Edition: Export Duties

*|MC:SUBJECT|*

24/09/2018

ALERTA DE NOVEDADES LEGALES - EDICIÓN ESPECIAL
LEGAL NEWS ALERT - SPECIAL EDITION

Derechos de Exportación

Export Duties

El Decreto N° 793/2018 (B.O. 04/09/2018) creó hasta el 31 de diciembre de 2020 un derecho de exportación ad valorem del 12% a la exportación para consumo de todas las mercaderías.

Sin embargo, el nuevo derecho de exportación no podrá exceder de AR$ 4 por cada dólar estadounidense del valor imponible o del precio oficial FOB de la mercadería, o de AR$ 3 del valor imponible de la mercadería incluida en su Anexo I.

Esto significa que, frente a una mayor devaluación del peso, el derecho de exportación como porcentaje del valor imponible de la mercadería exportada será menor al 12%.

El Decreto sustituye las alícuotas del derecho de exportación aplicables a las mercaderías detalladas en su Anexo II del complejo sojero por las que allí se indican (del 18%, 16% y 11%, dependiendo la mercadería) y establece que el nuevo derecho de exportación deberá ser adicionado a los existentes, por lo que se paga adicionalmente y no en substitución de tales derechos.

Es decir que, por ejemplo, para el caso del porto de soja, aceite de soja, harina de soja y pellets, a la alícuota del 18% deberá adicionarse el derecho de exportación adicional del 12%; totalizando una alícuota del 30% del valor imponible.

El nuevo derecho de exportación deberá pagarse dentro de los términos generales de pago establecidos por la Aduana, no resultando aplicable el plazo de espera establecido en el segundo párrafo, del inciso a) del artículo 54 del Decreto 1001/82.

Por último, fue derogada la reducción del 0,5% mensual de la alícuota del derecho de exportación aplicable a las mercaderías del complejo sojero establecida por el Decreto Nro. 1343/2016.

La facultad del Poder Ejecutivo para dictar el Decreto podría ser cuestionable con sustento constitucional sobre la base de la doctrina emanada de la Corte Suprema de Justicia de la Nación en la causa “Camaronera Patagónica S.A”. En todo caso, deberá analizarse cada situación particular, especialmente los antecedentes normativos de cada mercadería a los luz del referido fallo y del plexo normativo que prorrogó las delegaciones legislativas anteriores a la reforma constitucional así como aprobó la legislación delegada.

Decree No. 793/2018 created a new 12% ad valorem export duty that applies to exports of all goods until December 31, 2020.

However, the new export duty cannot exceed AR$ 4 for each US dollar of the customs value or the official FOB price of the goods; or AR$ 3 of the customs value of the of goods listed in Annex I of the Decree.

This means that, in case of a greater devaluation of AR$, the export duty as a percentage of the customs value of the exported goods will be lower than 12%.

Decree No. 793/2018 also modified the export duties of the goods listed in its Annex II related to the soybean complex (new rates are of 18%, 16% and 11% depending on the good) and provides that the new export duty must be added to the existing ones, so it is paid in addition to and not in substitution of said duties.

This means, for example, that in the case of soybean, soybean oil, soybean meal and pellets, that are taxed with an 18% export duty, will now be taxed with it and the new 12% duty; which means a total tax burden of 30% of the customs value.

The new export duty must be paid within the general terms for payment provided by the Customs, no being applicable the waiting period established in the second paragraph of Section 54 a) of Decree 1001/82.

Finally, the reduction of 0.5% per month in the rate of export duties applicable to the goods included in the soy complex established by Decree No. 1343/2016, was repealed.

The authority of the Executive Branch to dictate the Decree may be questionable under constitutional grounds on the basis of the Argentine Supreme Court ́s doctrine in re "Camaronera Patagónica S.A.". In any case, each particular situation must be analyzed separately taking into consideration the legal framework related to each good, considering previous legislative delegations as well as delegated legislation.

light-linkedin-48.png
light-facebook-48.png
light-twitter-48.png
Suipacha 1111 • Piso 18 • C1008AAW • Buenos Aires • Argentina
(54 11) 4114 3000 • news@pagbam.com
pagbam.com

Want to change how you receive these emails?
You can
update your preferences or unsubscribe from this list.
 
Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

Subscribe to our Newsletter

Stay updated by receiving our Legal News Alert that will provide you, in a quick and simple way,
with the latest regulatory changes as well as the most relevant news.

Subscribe

* indicates required
I hereby give my free and informed consent for the collection, processing, storage and/or use of my personal data (the "Personal Data") by Pérez Alati, Grondona, Benites & Arntsen. I understand that all assignment and/or transfer of my Personal Data will be made in full compliance with Law No. 25,326 and complementary regulations. The delivery of my Personal Data is voluntary. I understand that, as the owner of the Personal Data, I have the right to exercise, free of charge, the right of access, rectification or deletion of my Personal Data pursuant to Section 14, subsection 3 of Law No. 25,326 (as amended), by communicating to the following e-mail address news@pagbam.com. The AGENCY FOR ACCESS TO PUBLIC INFORMATION, Control Body of Law No. 25,326, has the power to deal with complaints and claims filed by those affected in theirs right due to breach of the Personal Data legislation in force.
You must fill the checkbox to suscribe.