Through General Resolution No. 5862/2026, published in the Official Gazette on May 4, 2026, ARCA introduced significant amendments to the Guarantee Regime set forth in General Resolution No. 3885/2016, which governs the establishment, extension, substitution, increase, and release of guarantees related to the fulfillment of customs obligations. The reform aims to incorporate the regulatory amendments introduced by Executive Decree No. 838/2025 and to adjust operational aspects in order to facilitate foreign trade without compromising the fiscal interest or customs control.
The principal amendment consists of incorporating the possibility of accepting, for certain definitive or temporary import and export customs clearances, a document executed by the interested party as sufficient guarantee, under the terms and conditions established by ARCA. In practical terms, the regulation authorizes the use of the operator’s own sworn statement (declaración jurada) as a guarantee instrument, in line with the provisions of Decree No. 838/2025, which amended Section 56 of Decree No. 1001/82.
This incorporation does not imply an unrestricted relaxation of the regime, as it constitutes an alternative reserved for operators demonstrating adequate levels of tax and customs compliance. Its application is subject, among other requirements, to the absence of enforceable outstanding debts, a minimum period of activity as a foreign trade operator, the absence of criminal records related to tax, customs, or social security matters, and the maintenance of an acceptable risk profile in accordance with ARCA’s evaluation systems.
From an operational standpoint, the amendments contemplate the adaptation of the MALVINA Computer System (Sistema Informático MALVINA – “SIM”) through the specific identification of this type of guarantee by means of differentiated codes, enabling its traceability and control, as well as a gradual implementation subject to schedules to be established by the General Customs Directorate (Dirección General de Aduanas – “DGA”).
Likewise, Table II of Annex I to General Resolution No. 3885/2016 was amended in order to update solvency thresholds and guarantee amounts applicable to customs service and foreign trade auxiliaries, while also specifying the regimes in which guarantees through a Joint Solidarity Fund (Fondo Común Solidario) are not admissible.
Taken as a whole, the reform consolidates a more modern and flexible guarantee system aligned with international trade facilitation standards, based on criteria of reliability, compliance, and ex post control, thereby strengthening legal certainty while safeguarding the fiscal interest. The amendments introduced further reinforce a guarantee regime that is both more flexible and better adapted to the needs of modern trade facilitation.