Import Without Prior Sworn Statement

Author:Mr Horacio Garcia Prieto and Juan P. Rothschild
Profession:Marval O'Farrell & Mairal

The Federal Court of Appeals has directed Customs to allow the import of certain goods without prior presentation of the "Import Prior Sworn Statement".

On August 16, 2012, Room II of the Federal Court of Appeals on Contentious and Administrative Matters ruled in re: "Yudigar Argentina S.A." that the Customs Authority should permit the processing and clearance of certain goods for which the necessary "Import Prior Sworn Statement" (DJAI) had not yet been approved.

The company had filed an application for a DJAI and, after a six-month period, it was still pending resolution, with a status of "observed".

For its decision, the Higher Court, which confirmed the Lower Court's decision, took into account the following:

That the six-month delay in deciding on the approval of the DJAI exceeded the established period of time specified in the resolution which created the regime. That the way in which the procedure is being carried out (by means of a computer- based system) does not allow importers to follow up and expedite the procedure since the reasons why their applications are being "observed" are not explained to them and that the Secretariat of Commerce has still given no explanation for such...

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