ARCA Expands the Use of Affidavits as Guarantees for Suspensive Customs Procedures – Trade News| 20/06/26

The Agencia de Recaudación y Control Aduanero has issued General Resolution 5864/2026, modifying Argentina’s customs guarantee framework and expanding the range of suspensive customs procedures that can be secured through affidavits signed by foreign trade operators. The measure amends Table I of Annex I of General Resolution 3885, which regulates the establishment, extension, substitution, expansion, and termination of guarantees covering fiscal obligations. Under the new framework, both import and export operations—whether definitive or suspensive—may use sworn declarations as sufficient guarantees in the authorized cases. According to ARCA, the objective is to provide a more accessible alternative for foreign trade operators without compromising the system’s solvency, customs oversight, or the protection of fiscal interests. Although the resolution is already in force, its operational implementation will follow a gradual rollout schedule to be published through the institutional “Guarantees – Customs Operations” microsite. The measure is expected to reduce the financial burden on working capital for companies operating under suspensive customs regimes. Link to Article