On January 13, 2025, the Revenue and Customs Control Agency (“ARCA”) published General Resolution No. 5633/2025 (the “Resolution”) in the Official Gazette, introducing significant changes to the guarantee regime applied to customs operations and foreign trade actors. This regulation took effect upon its publication.
The Resolution responds to the need to align existing regulations with the reforms established by Emergency Decree No. 70/2023, whose primary objective is to reduce regulatory complexities and facilitate integration into global trade. Below are the key changes:
New Rules for Transport Agents and Foreign Trade Auxiliaries:
- Adjustments are implemented in the guarantees required from these operators, incorporating changes in common backing funds.
- The updated requirements include new conditions regarding seniority, minimum number of adherents, deposits in local currency or government securities, as well as the authorization of administrative entities to issue guarantees.
Economic Evaluation of Transport Agents:
- Agents must demonstrate their economic capacity through updated tax information.
- The Special Personal Assets Tax Entry Regime (REIBP) is added as an additional criterion to prove solvency.
Restructuring of Categories and Definitions:
- References to “Importers,” “Exporters,” and “Customs Brokers” are removed from the annexes related to guarantees.
- The role of transport agents and container operators is redefined, including new guidelines for the renewal, expiration, and cancellation of guarantees.
Review of Surety Insurance Policies:
- The applicable models for the guarantees required for registration in customs records are updated.
- Modifications are also made to the digital systems responsible for managing and issuing these guarantees.
Exemption from Previous Guarantees:
- Guarantees already constituted by customs brokers may be released, provided they are not affected by pending administrative observations or blocks.
Comprehensive Regulatory Update:
- General Resolution No. 5371 is repealed.
- New tables and annexed models are approved to adapt the guarantee regime to the introduced changes.
This Resolution came into effect on January 13, 2025.
