Por medio de la Resolución General 4182-E de la Administración Federal de Ingresos Públicos, publicada en el Boletín Oficial del 4/01/18, se modificó el procedimiento de los envíos postales puerta a puerta con el fin de optimizar la eficiencia en el desaduanamiento de los envíos postales, en un proceso de mejora continua.
A continuación el texto completo de la norma:
Resolución General 4182-E
Régimen de envíos postales. Resolución General N° 3.915 y su modificatoria. Su modificación.
Ciudad de Buenos Aires, 03/01/2018
VISTO los Artículos 550 a 559 del Código Aduanero, el Artículo 80 del Decreto N° 1.001 del 21 de mayo de 1982 y sus modificaciones, la Resolución N° 2.048 (ANA) del 30 de junio de 1982 y sus modificatorias y la Resolución General N° 3.915 y su modificatoria, y
CONSIDERANDO:
Que mediante la normativa citada en el Visto se implementó y reguló el Régimen de Envíos Postales.
Que la vía postal constituye en la actualidad uno de los métodos de remisión de mercaderías de mayor utilización en el comercio.
Que, conforme a lo establecido en la Resolución General N° 3.915 y su modificatoria, el Servicio Aduanero debe garantizar tanto el control como la agilidad de los despachos realizados mediante el régimen en trato, ello conforme a las pautas establecidas por la Organización Mundial de Aduanas (OMA).
Que de la experiencia recogida desde la entrada en vigor de la Resolución General antes citada se desprende que la mayor cantidad de mercaderías ingresantes al país no supera la franquicia establecida por el Artículo 80, apartado 1, inciso c) del Decreto N° 1.001/82 y sus modificaciones.
Que, en consecuencia, corresponde establecer modificaciones a los procedimientos reglados en dicha resolución general a efectos de optimizar la eficiencia en el desaduanamiento de los envíos postales, en un proceso de mejora continua.
Que el Correo Oficial de la República Argentina ha tomado conocimiento prestando conformidad respecto de los cambios propiciados.
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 sus complementarios.
Por ello,
EL ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
ARTÍCULO 1°.- Modifícase la Resolución General N° 3.915 y su modificatoria, en la forma que se indica a continuación:
a) Sustitúyese el Artículo 1°, por el siguiente:
“ARTÍCULO 1°- Los sujetos que reciban envíos de mercaderías provenientes del exterior, que ingresen al país mediante el Correo Oficial (incluido el servicio puerta a puerta), deberán observar el procedimiento indicado en el Anexo I, con excepción de aquellos envíos que -a criterio del Servicio Aduanero- no superen el valor establecido en el Artículo 80, apartado 1, inciso c) del Decreto N° 1.001/82 y sus modificaciones, a los cuales se les aplicará el procedimiento dispuesto en el Anexo II. Apruébanse los citados Anexos que forman parte de la presente.”.
b) Sustitúyase la expresión “ANEXO (Artículo 1°)” por la expresión “ANEXO I (Artículo 1°)”.
c) Incorpórase como ANEXO II, el que se consigna a continuación:
“ANEXO II (Artículo 1°)
PROCEDIMIENTO APLICABLE PARA LA RECEPCIÓN DE ENVÍOS POSTALES INTERNACIONALES CUYO VALOR NO SUPERE LA FRANQUICIA ESTABLECIDA EN EL ARTICULO 80, APARTADO 1, INCISO C) DEL DECRETO N° 1.001/82 Y SUS MODIFICACIONES
1. El Servicio Aduanero procederá a seleccionar los envíos cuyo valor en aduana no supere la franquicia establecida por el Articulo 80, apartado 1, inciso c) del Decreto N° 1.001/82 y sus modificaciones, y que puedan ser librados por esta modalidad.
2. De acuerdo con la selección mencionada en el punto 1, el Servicio Aduanero librará los envíos correspondientes para que el Correo Oficial realice su entrega en el domicilio del destinatario, bajo la modalidad puerta a puerta.
3. Cuando se supere el valor de la franquicia establecida en el Artículo 80, apartado 1, inciso c) del Decreto N° 1.001/82 y sus modificaciones, el destinatario deberá ingresar el importe correspondiente al pago del arancel único del CINCUENTA POR CIENTO (50%) sobre el valor del envío de que se trate, conforme a lo dispuesto por el régimen vigente.
4. El pago a que se refiere el punto 3 será realizado mediante el procedimiento que será informado en el sitio “web” de este Organismo (http://www.afip.gob.ar), conforme a lo previsto en el Artículo 7°.”.
ARTÍCULO 2°.- La presente resolución general será de aplicación también para aquellos envíos que a la fecha de entrada en vigencia de esta norma, aún no hayan sido liberados a plaza.
ARTÍCULO 3°.- Esta resolución general entrará en vigencia el día de su publicación en el Boletín Oficial.
ARTÍCULO 4º.- Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial, difúndase a través del Boletín de la Dirección General de Aduanas y archívese. — Alberto Remigio Abad.
e. 04/01/2018 N° 456/18 v. 04/01/2018
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