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Rectification procedure for exports with destination to the Republic of Ukraine, the Russian Federation, or the Republic of Belarus

Emitted by: AFIP

In virtue of the restrictions to disembark goods in the ports of the Republic of Ukraine, the Russian Federation, and the Republic of Belarus, the exports from our country directed to said countries were forced to modify the country of destination for the goods, having an effect on the export declarations registered before the General Directorate of Customs.

Consequently, through the NO-2022-00374893-AFIP-SDGTLA, the Federal Administration of Public Revenues informed that, when the discrepancies that arose from the verification are due to the mentioned circumstances, such situation may be covered by Article 322(3) of the Customs Code, and it would be appropriate to authorise the rectification of the information from the respective customs declarations, taking into account the factors detailed on the Note.


Extract from the Note:

“The following factors should be taken into account:

Destinations with a completed record from 1/24/2022 to 3/11/2022, both dates included.

For the export destinations for consumption documented under the sub-regimes EC01, ECSI, EC03, EG01, EG03, or EG13, Customs should proceed to modify the country of destiny of the goods according to the established on the General Instruction N° 10/2010 (DGA). At the same time, when refunds have been settled, they shall be re-settled in accordance with the definitive values, considering the new export invoice as valid, even when the condition of sale and the currency differ from that agreed in the export declaration.

It should be clarified that these modifications will not be necessary for export destinations documented under sub-regime ES01, since in the case of export destinations for consumption documented under sub-regime EC07 that cancel them, the final destination(s) and their respective values may be modified.

Regarding the advance payment of income tax in accordance with the provisions of General Resolution No. 3,577 (AFIP), the new country of invoicing and destination of the goods must be taken into account.”