アルゼンチン: 固体ばら積み貨物の重量測定に関する税関規則 － アップデート
<要旨>2013年にお届けしたBulletin 898の続報です。2017年10月4日付でFederal Administration of Public Incomeより新たに発行されたGeneral Resolution 4138E/2017により、固体ばら積み貨物の積載貨物トン数の測定方法を、再び輸出入者が選択できることとなりました。これは肥料などのばら積み貨物の輸入にも適用されます。詳細は添付Circular 007-2017をご覧ください。
The UK P&I Club have received the following update from correspondents Pandi Liquidadores SRL regarding customs regulation on weighting methods of solid bulk cargoes. The full circular can be read here.
In the past we have issued various Circulars on Customs regulations related to the method of weighting solid bulk cargoes, which changed several times throughout the years. Previosuly, Customs Resolution 2914/94 gave the right to the importer/exporter to choose which method was employed to weight bulk dry cargoes. This changed with the General Resolution 3506/2013 which transferred such decision from the importers/exporters to the Customs House. Therefore, until now it was the Customs House the one entitled to decide on a case by case basis which method shall be applied to weight the cargo for fiscal purposes (ie. shore scales or draft surveys). Lately, the different methods were applied by Customs House at random at their own discretion.
On 4th October 2017 the Federal Administration of Public Income (AFIP) – under whose orbit is the Customs House – issued and published the General Resolution 4138E/2017 establishing that since its publication, the importers and exporters will be entitled to choose which method shall apply. The new Resolution incorporated under ANNEX 1 the rules/procedure which shall be followed in those cases in which draft survey applies. In addition repeals ANNEX III of the Resolution 2220/90, Resolution 2914/94 and General Resolution 3506/2013. Yet the regulation maintains Customs House’s power to counter-check the weight declared by the shore scales occasionally.