The Mission can file a tax exemption application only once the import authorization has been granted by this Office.
The tax exemption application must be totally consistent with the import authorization: the applicant must be the same as the one for whom the authorization was granted, the application must concern the same car as that authorized, etc
Should there be any differences between the authorization application and the import application, the Mission must explain the reason or cause for such differences and the Tax Exemption Office will be obliged to assess whether the new circumstances require the filing of a new application for an import authorization, with all the bureaucratic consequences that this would entail.
Please note that an application for an import tax exemption may be filed only once authorization to import the car into Argentina has been granted.
The tax exemption granted will be valid for 6 months only.
All car import or export operations, whether for personal or official use, must be recorded by the Customs Office via SIM (Sistema Informático María), a computer based system. This registration must be carried by a registered customs broker. To perform import/export operations, the Mission also needs to be registered as an Importer/ Exporter in the Registry of the General Customs Office.
PROCEDURE TO FILE THE APPLICATION
1. Required documentation: All the documents presented at this Tax Exemption Office must be duly signed by the Chief of Mission (or legal surrogate) bearing his full name and position within the Mission.
a) Note from the Mission requesting the tax exemption.
In case the imported car legal framework falls within the exceptions for security reasons to article 15 of Decree 25/70, the note must include the justification and explanations required by this article.
b) Tax Exemption application form for imported official cars Form FDF N° 0002 entitled “Franquicia de Importación de un Automotor para Uso Oficial de la Representación”.
c) The following information will be required to fill the form:
- Make of the car
- Car type
- Car model
- New or used
- Year of manufacture
- Chassis and engine number
- Number of the article of the Decree 25/70 that provides the legal framework for the import of the car or, agreement or convention in the case of international organizations.
- FOB value of the car
d) Web based tax exemption form IN TRIPLICATE.
>> Tax exemption form
e) For new or used cars, manufactured this year or last year, NON-CERTIFIED COPY of the car's purchase invoice consigned to the applicant Mission.
f) For a used car whose year of manufacture is earlier than last year, NON-CERTIFIED COPY of the purchase invoice consigned to the applicant Mission or of the documentation proving that the Mission owns the car.
g) NON-CERTIFIED COPY of the Authorization Certificate issued by the Tax Exemption Office.
h) NON-CERTIFIED COPY of the consignment note, air waybill or bill of lading, consigned to the applicant Mission.
The purchase invoice as well as all the documents pertaining to the ownership of the car must be in the name of the Mission.
2. Once the Import Tax Exemption Form has been authorized by the Tax Exemption Office, the import operation must be registered in the María computer system (SIM) of the General Customs Office. This procedure must be carried out by a registered Customs Broker, on behalf of the Mission.
3. The application for the number plate must be filed within 30 calendar days after the car's customs clearance. See “Application for a Number Plate”.
4. Should the purchase or import not be completed, the Tax Exemption Office must be informed of this cancellation and the Authorization Certificate previously granted by the Tax Exemption Office must be returned in order for it to be annulled.