In force since May 5, 2026
Customs: a sworn statement replaces the financial bond
ARCA GR 5842/2026 (Official Gazette May 4, 2026)
in forceNATIONALApplies the same nationwide
Trade opening
RG ARCA 5842/2026 lets imports be secured with a sworn statement in the SIM instead of a bond. It requires 2 years with Customs and no debt.
The other rules on this subject19
Imports: prior approval to bring in goods is eliminatedRes. 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 industryLey 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; pending congressional approval)pending
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 Decreto 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 applies to
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
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Analysis and curation: Ignacio Aredez
Head of Despegue
Method and track record →- 20+ years in technology, 15 of them in data and AI, for clients across Europe and the Americas
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