Compliant Operators May Use Sworn Declarations to Guarantee Imports and Exports – Trade News | 04/05/26

The Argentine government, through General Resolution 5842/2026 issued by the Agency for Revenue and Customs Control (ARCA), introduced changes to the customs guarantees regime allowing reliable operators to replace traditional instruments —such as bank guarantees or insurance bonds— with digital sworn declarations managed directly through the customs IT system (SIM), aiming to simplify procedures, reduce financial and administrative costs, and improve efficiency without compromising fiscal control. The measure represents a structural shift by enabling operators that meet specific requirements —such as having no outstanding debts, holding at least two years of customs authorization, no record of tax or customs offenses, and not being classified as high risk— to access a more agile system that removes intermediaries, frees up resources, and focuses control on higher-risk operators, in line with a broader strategy of trade facilitation and modernization. Link to Article