Customs duties in foreign currency. Exchange rate applicable to capital and interest

It is usual for customs to claim the payment of tax obligations expressed in US dollars, plus the corresponding interest calculated in accordance with the provisions of Article 794 of the Customs Code, without making any reference to the exchange rate distinction in accordance with the guidelines established in General Resolution AFIP No. 3271/12.

The different courts of the Federal Contentious-Administrative Chamber have declared the interest applied by customs as abusive, providing that the exchange rate applicable for the purposes of calculating the interest on customs tax obligations is that of the date as of which such interest begins to accrue.


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