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Voluntary disclosure of errors in the customs declaration in Argentina

Dr Marcelo Antonio Gottifredi Lawyer, Professor, Mercosur Arbitrator, Founder, Mercojuris.com - Latin America Customs and Tax Journal
December 04, 2022
Voluntary disclosure of errors in the customs declaration in Argentina

Photo by Scott Graham on Unsplash

Modern states are no longer mere tax collectors aiming to increase their coffers to only do construction work – in the best-case scenario – but also to become facilitators of the whole community’s well-being through sustainable, environment-friendly, inclusive, developing and equitable trade. Voluntary disclosure of errors in the customs declaration should be applied in practice as one of the facilitation measures. Currently, voluntary disclosure is possible in Argentina within 30 days after customs clearance; an extension to 60 days is expected soon.

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