Starting on March 22, 2025, General Resolution No. 5666/2025 (the “Resolution”) issued by the Customs Collection and Control Agency (“ARCA”) will come into effect, introducing changes to the post-shipment declaration procedure, which was previously regulated by General Resolution No. 1,921 and its supplementary provisions.
Under this new regulation, if the quantity of goods shipped is lower than that declared, the exporter must complete the post-shipment declaration in the Malvina Information System (“SIM”) within five business days following the closure of the shipment, and validate it through the web service. The declaration must include the following information:
.The information corresponding to the OM-1993-A SIM form.
.The items affected by discrepancies in quantity.
.The relevant liquidations.
.The destination involved.
If any item was not shipped, it must be reported with a quantity of zero, and the supporting documentation must be digitized.
If the only discrepancy detected in the shipment is the number of packages, the declarant may request adjustments from the customs service within three business days following the closure of the shipment. If the request is not submitted within that period, the SIM will automatically register and confirm the post-shipment declaration.
Failure to comply with these deadlines will be considered an infringement in accordance with subsection (c) of Article 994 of the Customs Code.
Finally, the new provisions will also apply to export shipments that were formalized before March 22, 2025, but have not yet completed the post-shipment process.
