The norm, in detail
Customs: guarantees by sworn statement instead of a financial bond
ARCA GR 5842/2026 (Official Gazette May 4, 2026)
in forceNATIONAL
Trade opening
What changed and who it applies to
What changed
ARCA enables constituting the customs guarantees for import and export operations through a SWORN STATEMENT loaded directly into the Malvina Computer System (SIM), instead of resorting to traditional financial instruments (bonds, surety insurance, cash). GR 5842/2026 amends GR 3885/16 incorporating Decree 838/2025: the operator selects the advantage code 'DJ-GARANTIAS' at the item level and assumes the commitment of the tax obligations. To qualify it must meet 4 simultaneous conditions: (1) no liquid and enforceable tax/customs/social-security debt; (2) 2 years of seniority before the Customs Directorate; (3) no complaint or conviction for tax/social-security/customs crimes; (4) a SIPER category other than D or E. verif · May 4, 2026 ↗
In force
May 5, 2026. The resolution itself sets its entry into force for “the day after” its publication in the Boletín Oficial, which was May 4, 2026. ⚠️ The Dirección General de Aduanas then schedules the operational roll-out: the rule applies from that date, the procedure opens when Customs opens it. verif · May 5, 2026 ↗
Who it affects
Importers and exporters authorized before the Customs Directorate with a good risk profile (SIPER A-C, no debt, 2+ years of seniority), customs brokers and the foreign-trade system in general. It frees up working capital that was previously immobilized in bonds/surety insurance. verif · May 4, 2026 ↗
The norm
Resolución General 5842/2026 of the Agencia de Recaudación y Control Aduanero (ARCA, the tax and customs agency), published in the Boletín Oficial on May 4, 2026 (notice 341503), in force from the following day. It amends RG 3885/16 and takes up Decreto 838/2025. The operational rollout is scheduled by the Dirección General de Aduanas (the customs directorate). verif · May 4, 2026 ↗
Our reading
Concrete customs deregulation (R4 · opening and deregulation): it removes an immobilized-capital obstacle from foreign trade for operators with a good track record. It lowers the financial cost of importing/exporting and speeds up clearance via SIM. It belongs to the family of ARCA simplifications (sworn statement + automatic validation) that runs across the whole program; for the export ecosystem (energy, agriculture, mining) it reduces operational friction. thesis
Where it lands, province by province
Applies the same nationwide
We looked at this rule from each of the five provinces we track and found no effect that lands differently in any of them: it applies the same across the country.
The other rules on this subject14
Importing without a prior permit: from the SIRA to the informational SEDIRes. 1/2023 Trade Secretariat + Joint GR AFIP-Trade 5466/2023 (Official Gazette Dec 26, 2023)in force
Mercosur–EU ratified: 450 million consumers open up to agriculture and industryLaw 27,800 (Official Gazette Feb 26, 2026); provisional application from May 1, 2026in force
Argentina and the US sign their first trade and investment agreementBilateral agreement signed Feb 5, 2026 (no number; submitted to Congress)pending
Industrial export taxes to zero: chemicals, metals and autos export duty-freeDecree 566/2026 (Official Gazette Jul 1, 2026)in force
The RAF stops being an automotive privilege: tax-suspended inputs for all of industryDNU 252/2026 (Official Gazette Apr 17, 2026)in force
Ignacio Aredez· Chief analyst
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How to read the seals → verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading