Se establecieron los lineamientos operativos aplicables a ciertos envíos que ingresen a través del Régimen de Importación por Prestadores de Servicios Postales/Courier

Por medio de la Resolución General AFIP, publicada en el Boletín Oficial del 27/07/16, se establecieron los lineamientos operativos aplicables a los envíos que ingresen a través del Régimen de Importación por Prestadores de Servicios Postales/Courier, destinados a personas humanas o jurídicas, de hasta CINCUENTA KILOGRAMOS (50 kg), valuados en un importe inferior o igual a UN MIL DÓLARES ESTADOUNIDENSES (U$S 1.000), conformados por hasta TRES (3) unidades de la misma especie y que no presuman finalidad comercial

A continuación el texto completo de la norma:

Resolución General 3916

Régimen de Importación por Prestadores de Servicios Postales/Courier. Resolución N° 2.436/96 (ANA), sus modificatorias y complementarias. Norma complementaria.

Bs. As., 25/07/2016

VISTO el Artículo 555 del Código Aduanero y la Resolución N° 2.436 (ANA) del 16 de julio de 1996, sus modificatorias y complementarias, y

CONSIDERANDO:

Que mediante la resolución antes mencionada se aprobó las normas relativas a la importación y exportación de mercaderías por parte de empresas habilitadas como Prestadores de Servicios Postales/Courier a efectos de que oficialicen en forma simplificada la solicitud de importación o de exportación para consumo.

Que el Artículo 555 del Código Aduanero establece que los envíos postales que carecieren de finalidad comercial no están sujetos a las prohibiciones de carácter económico.

Que existen envíos que arriban destinados a personas humanas o jurídicas, sin finalidad comercial, para uso o consumo personal del destinatario o de su familia, dentro de los límites de los CINCUENTA KILOGRAMOS (50 kg) y UN MIL DÓLARES ESTADOUNIDENSES (U$S 1.000), que no pueden liberarse a plaza por este régimen dado que están alcanzados por intervenciones de terceros organismos.

Que el Servicio de Libre Circulación y el Departamento Gestión Técnica, dependiente del Instituto Nacional de Alimentos, mediante Notas N° 13/08 y 618/08 (INAL) respectivamente, se expidió eximiendo a los envíos que arriban sin finalidad comercial, de la intervención de ese organismo.

Que en idéntico sentido, la Subsecretaría de Defensa del Consumidor se ha pronunciado propiciando eximir la intervención de su competencia, mediante Nota del 28 de Diciembre del 2006 caratulado por Actuación SIGEA N° 13289-96/2007, sobre los mencionados envíos.

Que similar situación sucede con la Secretaría de Comercio que mediante Resolución N° 2/2016 (SC), estableció que aquellas mercaderías ingresadas bajo el régimen de Courier o de Envíos Postales estarán exceptuadas de las Licencias Automáticas de importación y también de las Licencias No Automáticas, con la salvedad que estas últimas, sólo se exceptuarán cuando sean destinadas para uso o consumo particular del importador.

Que en este contexto, se entiende procedente arbitrar las medidas conducentes a instrumentar un procedimiento que establezca las pautas a seguir por parte del servicio aduanero.

Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación, Técnico Legal Aduanera y la Dirección General de Aduanas.

Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 7° del Decreto N° 618 del 10 de julio de 1997, sus modificatorios y complementarios.

Por ello,

EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:

ARTÍCULO 1° — Establécese los lineamientos operativos aplicables a los envíos que ingresen a través del Régimen de Importación por Prestadores de Servicios Postales/Courier, destinados a personas humanas o jurídicas, de hasta CINCUENTA KILOGRAMOS (50 kg), valuados en un importe inferior o igual a UN MIL DÓLARES ESTADOUNIDENSES (U$S 1.000), conformados por hasta TRES (3) unidades de la misma especie y que no presuman finalidad comercial.

ARTÍCULO 2° — Los envíos a que se refiere el Artículo 1° están exceptuados de/del:
1. La previa intervención del Instituto Nacional de Alimentos, en el marco de las previsiones contenidas por la Resolución N° 1.946/93 (ANA) y sus modificatorias.
2. Las regulaciones en las que la Subsecretaría de Defensa del Consumidor —Dirección de Lealtad Comercial— resulte ser autoridad de aplicación.
3. La tramitación de Licencias de Importación Automáticas y/o no Automáticas dispuesta por la Resolución N° 5/2015 (MP), sus modificatorias y complementarias.
4. Régimen de Identificación de Mercaderías previsto en la Resolución N° 2.522/87 (ANA) y sus modificatorias.
5. Las restricciones y prohibiciones de carácter económico.

ARTÍCULO 3° — Los envíos definidos precedentemente sólo podrán ser utilizados CINCO (5) veces por año calendario y por persona.

ARTÍCULO 4° — El consignatario del envío deberá notificar electrónicamente su recepción a esta Administración Federal, dentro de los TREINTA (30) días corridos de producido el mismo, a través del servicio que estará disponible en el sitio “web” de este Organismo (http://www.afip.gob.ar).
De no confirmar tal recepción no le será posible recibir otro envío hasta tanto no subsane o justifique tal situación ante este Organismo.

ARTÍCULO 5° — Las áreas de control fiscalizarán el cumplimiento del régimen a través de los datos registrados por transferencia electrónica, dispuesto por Resolución General N° 2.021 y su modificatoria.

ARTÍCULO 6° — Las pautas procedimentales estarán disponibles en el sitio “web” de este Organismo (http://www.afip.gob.ar).

ARTÍCULO 7° — La presente medida será de aplicación también para aquellos envíos que a la fecha de entrada en vigencia de esta norma, aún no hayan sido librados a plaza.

ARTÍCULO 8° — Esta resolución general entrará en vigencia a partir de los TREINTA (30) días corridos contados desde el día de su publicación en el Boletín Oficial.

ARTÍCULO 9° — Regístrese, dése a la Dirección Nacional del Registro Oficial para su publicación y difúndase en el Boletín de la Dirección General de Aduanas. Cumplido, archívese. — Alberto Abad.

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