The Agency for Revenue Collection and Customs Control (ARCA) expanded the export rebate scheme, facilitating through this optional regime the range of options available to exporters for the cancellation of future obligations, starting this Wednesday the 8th.
The measure, implemented through general resolution /2025, applies to operators whose exports do not exceed 2 million dollars annually (group I), which represents 85% of the total universe of exporters. In this way, ARCA adapted the current regulations in order to extend the benefit and streamline the use of balances.
Option
With this modification, also exporters who do not have liquid and enforceable debts of social security, tax or customs resources may choose, in addition to receiving the refund via transfer to the Uniform Bank Code (CBU), for an electronic bond applicable to the cancellation of future tax obligations, or for the registration of a credit in the “Single Customs Collection Account to Be Affected” of the MALVINA Computer System (SIM) for the payment of future customs obligations.
Exporters who intend to use the aforementioned credits must do so through the service with fiscal key “Request for Disposal of Customs Credits” of the “Customs Current Account” module.
