The Revenue and Customs Control Agency (ARCA) expanded the universe of establishments that can be used to store goods and their subsequent transport under the Exporta Simple regime. This regime was created to facilitate smaller export operations for commercial purposes and thus promote the development of new markets for micro, small, and medium-sized enterprises. The annual billing amount for these exports must be equal to or less than USD 600,000 FOB value per subject.
Through General Resolution 5664/2025, which will soon be published in the Official Bulletin, ARCA stipulated that all fiscal deposits equipped with non-intrusive control elements, such as scanners, can be used for simplified export operations. This measure is part of the national government's policy to simplify customs processes and aims to boost and energize the external sales of micro, small, and medium-sized enterprises.
Until now, the only fiscal deposit authorized for this purpose was Terminales de Cargas Argentinas (TCA) at the Ministro Pistarini International Airport in Ezeiza. With this modification, micro, small and medium enterprises will be able to utilize a greater number of operational locations from which to send their exports, significantly reducing logistical costs.
The Resolution also establishes that the "Logistics Operators of the Exporta Simple Regime" may export through all available means, whether land, maritime, or air. This expansion of authorized locations for storing and transporting goods under the Exporta Simple regime aims to favor small and medium-sized enterprises by facilitating their export operations and contributing to their development in new markets.
