ARGENTINA Trends and Developments Contributed by: Jorge Radovich, Liza Pozzi and Matias Bongiorno, Radovich & Asociados
mined as a percentage of the value saved, considering the level of danger, effort, the manoeuvres performed, the time spent, etc. In turn, that percentage varies depending on whether it is maritime or river A&R. The A&R salary cannot be waived by the crew. Argentina ratified the 1910 London Convention but has not ratified the 1989 London Convention. Customs Claims in Argentina With regard to customs issues that may affect the normal operation of a merchant vessel in Argentine waters, two situations must be highlighted, as they may involve ship-owners, charterers and maritime operators in legal proceedings and ultimately result in the imposition of fines. Both situations relate to the veracity and accuracy of customs declarations, which constitute the legal foun - dation of the Argentine customs system, in accord - ance with the principles set forth in the Kyoto Conven - tion, ratified by Argentina. However, in practice, the criteria applied by customs officials when inspecting vessels are often extremely rigorous, even in cases involving minor discrepancies, omissions or errors. Accordingly, Argentine Customs considers that any declaration that does not comply with the require - ments of truthfulness and accuracy may be deemed inaccurate, giving rise to tax consequences and, in certain cases, penalties. In other words, there must be no discrepancy whatsoever between what is declared to the customs authorities and what is actually verified at the time of inspection. Below, we analyse each of these situations. Ship’s store list declaration The first scenario concerns the proper declaration of items included in the ship’s store list, which is carried out at the time of inward clearance before the customs authorities. Argentine Customs meticulously examines every detail of ships’ declarations and ship’s store lists, imposing strict penalties whenever discrepancies are detected. For this reason, shipmasters and officers must pay particular attention to ensuring full compliance with
all port documentation required by the local shipping agent and/or the customs authorities. In order to simplify, streamline and standardise cus - toms declarations for ship’s store manifests, Argentine Customs issued General Resolution N° 4317/2018, which approved a set of four standard forms to be used for declaring fuels, lubricants, chemicals and other items and supplies on board the vessel upon arrival at Argentine ports. The Resolution expressly provides that “the customs service shall not require a greater level of detail than that requested in each field of the forms”. While the implementation of these forms has intro - duced a certain degree of uniformity and legal cer - tainty in the formalisation of ships’ store declarations, some items remain open to interpretation at the time of declaration. For instance, Form OM 1645 (Ship’s Provisions Decla - ration) refers to “lubricating oil”, while Form OM 1647 refers to “other lubricants”. However, it is not entirely clear whether lubricating oil contained in sump tanks must be declared, whether quantities should be meas - ured with engines running or stopped, or whether lubricants stored in drums, cans or other containers – whether intended for use in the main engine or for other purposes – must also be declared. In light of the foregoing, it is evident that both the ship’s Master and the ship-owner must exercise heightened diligence when preparing and submitting customs declarations relating to the ship’s stores. Giv - en the strict approach adopted by Argentine Customs and the potential legal and financial consequences arising from inaccuracies or ambiguities, any uncer - tainty regarding the correct completion of the ship’s provisions list should be addressed in advance. Bulk cargo shortage – customs claims For several years, discrepancies during bulk carrier unloading operations have been increasingly observed in Argentina, particularly in relation to fertilisers. The following analysis focuses exclusively on the customs consequences arising from such cases.
52 CHAMBERS.COM
Powered by FlippingBook