Argentina’s tax authority has introduced a unified digital process for modifying and rehabilitating export destinations, allowing exporters to update key shipment details and request extensions through the SITA platform.
Argentina’s tax authority (ARCA) has published General Resolution 5891/2026 (signed on 27 August 2026) in the Official Gazette on 31 August 2026, establishing a unified procedure to request modifications and rehabilitations of export destinations in Argentina.
The resolution also amends General Resolution No. 1.921 to adapt to current operational challenges in foreign trade, such as shipping space shortages, low transport availability, and container scarcity.
Under the historical regulatory framework of Decree No. 1.001/1982, export requests remain valid for 31 days (or 45 days for terrestrial transit suspensive destinations). Because modern logistics bottlenecks frequently cause exporters to miss these tight shipping windows, ARCA has updated procedures to establish a unified, digital process for updating and renewing export declarations before they lapse.
Key amendment and authorised modification fields
The resolution modifies General Resolution No. 1.921, officially renaming the section previously known as “6. Perfection” to “6. Modification of the Export Destination. Under this updated framework, customs-designated dependencies are authorised to approve amendments to critical operational fields on the export declaration.
Exporters are allowed to update the shipment expiration date, customs office of exit, mode of transport, name and flag of the transport vessel, Customs Transport Agent (ATA), and the country of destination of the means of transport.
SITA digital workflow for rectifications
The amendment introduces a streamlined digital workflow handled entirely through the Sistema Informático de Trámites Aduaneros (SITA). For standard corrections, exporters must file a “Rectification of the Export Declaration” on the SITA platform.
To prevent administrative bottlenecks and keep trade moving, the resolution enforces a strict three-hour deadline for the customs service to resolve these rectification requests, starting from the moment the digital submission shifts to the “INICIADO” status.
The rehabilitation and extension process
For extensions, exporters can request a “Rectification of the Export Declaration” through SITA by modifying the shipment expiration date. This renewal is granted only once and cannot exceed the original validity period of the declaration.
To qualify, the declaration must be in the “PRESENTADA” state or any subsequent operational state; if it is still in the “OFICIALIZADA” state, the rehabilitation is only valid if the goods have already physically entered a customs warehouse.
Automatic integration, communications, and implementation
Once customs approves the rehabilitation on SITA, the updated shipment expiration date automatically synchronises with the Sistema Informático MALVINA (SIM). Any communications, including requests for additional documentation, approvals, or official rejections, are delivered directly to the exporter’s electronic portal via the Sistema de Comunicación y Notificación Electrónica Aduanera (SICNEA).
The resolution entered into force upon its publication on 31 August 2026.
