Se aumentó la franquicia de equipaje de importación exenta de impuestos de 300 a 500 dólares para compras en el free shop de llegada

Por medio de la Resolución General 4181-E de la Administración General de Aduanas, publicada en el Boletín Oficial del 4/01/18, se incrementó la franquicia de equipaje no alcanzada por impuestos en la importación de 300 a 500 dólares o su equivalente en otra moneda para las compras en las tiendas libres (free shops) de llegada, quedando su exceso sujeto al pago de un único tributo con alícuota del 50% (CINCUENTA POR CIENTO).

A continuación el texto completo de la norma:

Resolución General 4181-E

Régimen General de Equipaje. Resolución N° 3.751 (ANA) del 29 de diciembre de 1994, sus modificatorias y sus complementarias. Franquicia tiendas libres. Su modificación.

Ciudad de Buenos Aires, 03/01/2018

VISTO la Resolución Nº 3.751 (ANA) del 29 de diciembre de 1994, sus modificatorias y sus complementarias, y

CONSIDERANDO:

Que la citada resolución reglamentó el régimen general de equipaje de importación y exportación.

Que la Resolución General N° 2.731 incorporó al ordenamiento jurídico nacional la Decisión N° 53/08 (CMC) del Consejo del Mercado Común por la que se aprobaron las normas sobre Régimen Aduanero de Equipaje en el ámbito del referido bloque regional.

Que asimismo, otorgó una franquicia adicional para los bienes adquiridos en las tiendas libres (free shops) de llegada de los Estados Partes, fijando un monto mínimo para la misma.

Que la Dirección General de Aduanas, con el objeto de armonizar la referida franquicia con las que se aplican en los demás Estados Partes del MERCOSUR, propicia su adecuación.

Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, Técnico Legal Aduanera, de Control Aduanero, de Operaciones Aduaneras Metropolitanas y de Operaciones Aduaneras del Interior y la Dirección General de Aduanas.

Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 7º del Decreto Nº 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.

Por ello,

El ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS

RESUELVE:

ARTÍCULO 1°.- Sustitúyese el punto 2.4. del Anexo IV, de la Resolución N° 3.751 (ANA) del 29 de diciembre de 1994, sus modificatorias y sus complementarias, como se indica a continuación:

“2.4. Los viajeros gozarán de una franquicia adicional de U$S 500 (QUINIENTOS DÓLARES ESTADOUNIDENSES), o su equivalente en otra moneda, respecto de los bienes adquiridos en las tiendas libres (free shops) de llegada, quedando su exceso – siempre que los mismos encuadren en concepto de equipaje- sujeto al pago de un único tributo con alícuota del 50% (CINCUENTA POR CIENTO).”.

ARTÍCULO 2°.- La presente norma entrará en vigencia a partir del día siguiente al de su publicación en el Boletín Oficial, inclusive.

ARTÍCULO 3°.- Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial, difúndase en el Boletín de la Dirección General de Aduanas y archívese. — Alberto Remigio Abad.

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