On November 5, 2014, Argentina’s Federal Administration of Public Revenue (AFIP) announced the implementation of the Registro de la Rectificación Jurada Anticipada de Importación (RJAI), a declaration that allows importers to modify previously submitted advanced import data on the Declaración Jurada Anticipada de Importación (DJAI), including country of origin, unit price, and HTS code. Revisions to the incorrect data can be made without re-processing the original DJAI.
Key points to be considered include the following:
- Only one RJAI will be allowed per DJAI
- Other Government Agencies will review the original DJAI again when new data is submitted
- If the original DJAI was APPROVED and the importer submits a RJAI, the status of the original DJAI will be changed to SUBMITTED for review.
A DJAI cannot be corrected when:
- It has already been used to submit an import declaration, partially or fully.
- It is subject to a precautionary measure
- A foreign currency exchange rate was negotiated/payment submitted, and the importer requests to amend
- A foreign currency exchange rate was negotiated/payment submitted, and the importer wants to change the FOB amount to a lower value
- It has already been cancelled or rejected
More information can be accessed online at:
http://cda.org.ar/index.php/noticias/destacadas/18457-rectificacion-jurada-anticipada-de-importacion-rjai
http://www.afip.gob.ar/djai/archivos/ManualdeprocedimientoparalarectificadelaDJAI.pdf
