The Government extended the deadline to submit the Sworn Declaration for the Return of the PAIS Tax on Imported Goods (DJIP), through general resolution /2025.
The extension was granted following a request from the Cámara de Importadores de la República Argentina (CIRA), due to many importers encountering “Error 2005” which prevented them from rectifying their declarations on time. The new deadline to submit the DJIP is until September 4, 2025.
The details of the covered operations are:
Reason A – Reduction of the rate: applies to customs clearances made between December 13, 2023 and September 1, 2024, with an on-account payment of 17.5% and whose access to the Free Exchange Market (Mercado Libre de Cambios – MLC) occurred when the rate was 7.5%.
Reason B – Temporary Import and Free Trade Zone: includes clearances made between July 25, 2023 and January 3, 2024, with payments processed in the MLC from January 4, 2024 onward.
Reason C – Price agreement: for clearances made between July 25 and August 25, 2023, with payments accessing the MLC between August 26 and December 31, 2023.
If you encounter “Error 2005” –which means that the ARCA does not recognize the destination– it is recommended to verify its number and the reason. If the problem persists, a claim can be sent to the email address provided by the ARCA.
