A renowned Argentine winery, with a presence in over 130 countries, was facing significant delays in receiving export refunds from the former Federal Administration of Public Revenue (now ARCA). These delays negatively impacted their cash flow and financial operations. Export refunds are mechanisms that allow for the full or partial reimbursement of amounts paid as domestic taxes on goods exported for commercial purposes or on services related to those goods.

Our Intervention

Upon formally assuming the representation of the company, we conducted a detailed analysis of the applicable regulations, including AFIP General Resolution No. 1921/2005, which establishes the procedures for processing export operations through the MARIA Information System (SIM).

We identified that refund payments must be made within the legally established deadlines, and that, in cases of delays, the exporter is entitled to interest payments, as stipulated in the Customs Code.

Strategy and Actions

1. Proactive Management of Refunds:

   - We requested that all future refunds be processed within the legal timeframes established by current regulations.

2. Claim for Interest on Late Payments:

   - We formally submitted a request for compensatory interest on overdue payments, relying on the provisions of the Customs Code.

3. Constant Monitoring:

   - We used AFIP's 'My Customs Operations' service to track the status of refunds and ensure timely payments.

Results Achieved

• Faster Payments:

- We successfully ensured that AFIP processed refunds within the required time limits, significantly improving the company’s cash flow.

• Recovery of Interest on Previous Delays:

- The company received the corresponding interest payments for overdue refunds, partially compensating for the financial impact of the delays.

Conclusion

This case underscores the importance of specialized legal counsel in international trade and customs law. A timely and well-founded intervention based on current regulations can efficiently resolve issues that directly impact the financial health of exporting companies.

If your company is facing similar challenges, we are ready to provide effective, customized solutions tailored to your specific needs.

The Challenge

An Argentine citizen was returning from vacation in Chile when, during a customs inspection, authorities detected industrial goods that were not permitted for entry into the country. A customs violation report was issued, the goods were seized, and the traveler was instructed to initiate a summary proceedings process with the Customs Summaries Section.

Initially, the client chose to handle the process independently, without legal representation, despite Article 1034 of the Customs Code, which requires legal counsel for such cases. This led to significant delays, and after eight months without substantial progress, the client decided to seek professional assistance.

The Strategy Implemented

When the client reached out to me, the first step was to execute a power of attorney in my favor at the Mendoza Customs Office. This allowed me to formally assume representation and comply with the legal requirements set forth in Article 1034 of the Customs Code, ensuring that the case was handled professionally and efficiently.

With formal representation in place, I reactivated the case file and expedited the procedures with the Customs Summaries Section. I coordinated the voluntary payment of fines and taxes within the stipulated timeframe, which not only secured the release of the seized goods but also extinguished any criminal liability under Article 930 of the Customs Code.

Results Achieved

• We successfully secured the release of the seized industrial goods, which was essential for the client.

• The summary proceedings were closed, with all criminal liability extinguished thanks to compliance with the legal deadlines.

Key Takeaway

This case highlights the importance of obtaining legal counsel from the outset in any customs-related process that involves legal implications, as required by Article 1034 of the Customs Code. Lack of proper representation can not only cause delays but also complicate case resolution.

Final Reflection

If you find yourself in a similar situation, don’t leave your case to chance. Having the support of a specialized customs lawyer can make the difference between months of frustration and a swift and effective resolution. I am here to help.