In order for a CUIT to be an IMPORTER / EXPORTER, it is necessary to perform and verify some important steps and points regarding its members and its tax/legal status.
Important: when you register as an IMPORTER, you also register as an EXPORTER and vice versa, in other words, before AFIP the registration is the same for both cases.
To start with this procedure, you must have a minimum of requirements fulfilled and they are:
- Be a natural or legal person, but be registered as a responsible person.
- Possess a certificate of good conduct for all the members of the company. These certificates of good conduct are issued by a police authority. For legal persons, the requirement extends to their directors, administrators or unlimitedly liable partners.
- It is also accepted that the background certificate is issued by the Directorate of Recidivism of the Ministry of Justice.
- To be registered for income tax and gross income.
- To carry out biometric data in Customs or DGA; personal procedure of each member of the company, this means To have signature, photo and fingerprint digitally registered in the “Registry System”.
- Not being in a state of insolvency before the tax authorities.
- Not being in insolvency proceedings.
- Not to have a record in the Register of Offenders. In the case of legal persons, this requirement applies to the components of the same.
- Provide proof of financial solvency or provide a guarantee under the terms of RG 2220 (the control is carried out by the AFIP).
- In case of not accrediting it, a surety insurance must be submitted.
The application for registration, re-registration, modification of data or termination of registration shall be made with the sworn declaration form No. 420/R, which shall be submitted by electronic data transfer, through the AFIP website using the “Registration System” service, through the respective “Fiscal Code”.
In order to start the registration as Importer/Exporter, it is necessary to delegate certain AFIP services to your customs broker, as they are the ones who must carry out the registration processes.
The services are:
- Registration in the Registry System
- Authorisation in the SITA (Computer System for Customs Procedures)
- Authorisation to SICNEA
This submission will be evaluated by AFIP processes, different areas of the agency, who after about 15 working days, will determine whether the CUIT complies with the requirements established by the Customs Code to be part of the Special Customs Registers as an importer/exporter.
If you have any queries, please do not hesitate to contact us.