Plaintext of the norm
NATIONALTERRITORY OF LA TIERRA DEI. FUEGO, ANTARTIDA AND ISLANDS OF SOUTH ATLANTIC
New fiscal and customs special regime
Buenos Aires, May 16th, 1972.
Most excellent Gentleman President of the Nation:
I HAVE the honor to put under consideration of your understanding the attached project of law by means of which one settles down a fiscal and customs special regime for the National Territory of Tierra del Fuego, Antartic and Islands of the Atlantic Sud, in replace of that which previously it will enjoy and that was countermanded by virtue of the sanction of the Law Nº 18.588. The previous regime fulfilled its cycle, but it is not less certain of than the circumstances that motivated it originally, as soon as they talked about the peculiar extremely austral geographic situation of the involved territories and their direct consequences in the matter of relative isolation, conditions of life and degree of economic activity and its development to a large extent maintain the present time .

The circumstances have changed in a some measurement, in certain degree influenced by the previous regime, and today it is necessary already to adapt the solutions to the possibilities that the reality offers. The characteristics that even stay common to the different coffers are the sufficiently decisive thing to grant a treatment, in the matter of inner imposition, of character uniforms and, to accelerate process of diminution of relative economic inequalities, it has been considered advisable to grant an exemption generalized in the matter of inner imposition, which constitutes benefit that, in its amplitude not even it enjoyed the National Territory in its mentioned previous regime. Nevertheless, at the customs level that concern the merchandise traffic to each other between the different areas from the Territory, and of these with the continental national territory, solutions have had to consider external and internal the differences, and to be adopted carefully that acabadamente take them into account. The reestablishment of a regime like the previous one, that came near enough to the technically well-known one like of "frank area", was not suitable then, when granting the customs liberation the same to raw materials, half-finished and end items, well-known discouraged the possibility of stimulating, in general form, the production in the territory in the areas with certain aptitudes to face it, when facilitating without discrimination the end item import. The previous system was suitable as far as the creation and promotion of an economic market where not yet an economic activity stable, but reached east primary objective there speaks, implied a mechanism that made difficult the later development of the production in the zone of initiation of other new ones.

The possibility of establishing an economic promotion by means of the dispositions that they regulate I deal, of merchandises granting special benefits, this unavoidably conditional by the existence of stable economic activity of some degree and the possibility in fact of exerting the corresponding controls. The previous regime has made possible which these conditions in the Great Island of the Earth of the Fire meet, at least to a certain extent, but the rest of the National Territory still is in a stage in which both conditions, by diverse circumstances. They do not meet. .

From which the proposed system leaves from a treatment discrimination, like before between the National Territory mentioned and the continental rest of 1e Republic, but also of an internal discrimination of treatment to the mentioned Territory.

For the areas in which not yet they reunite the previous conditions, implant again with realism a statute very similar to which enjoyed until Law 18,588, but technically but perfectly adapted to the concept of "frank area", there in order that it continues the initiated process and that in other areas it took to a result, acceptable.

For Big Island of Tierra del Fuego a new statute, also technically known like "territory or special customs area", that implies the game of a tariff and restrictions very cushioned, and different from the one the common geographic regimes of promotion settles down, because it is much but intense and it is in an intermediate level between these and the "frank areas", since the degree of activity economic to promote is also intermediate and exist other well-known disadvantages .

This is practicable, without greater risks, in both cases, exactly by the contiguidad solution they exist between these regions and the rest of the country. Solutions have had to anticipate themselves you specify, before nonexistent, to facilitate a suitable competition of the national production of the rest of the country in these areas, without it, as well, implied a reduction or cancellation for the obtaining of the purposes persecuted in the National Territory. With this one is to solve, harmonically, the apparent conflict of two classes of interests in struggle, aspect that the previous regime I do not contemplate, sacrificing one of them.

The degree and volume of economic activity in the Territory, by the reduced thing, very implied unavoidably imperfections accused eh the supply, which also is a circumstance that can very seriously affect the promotion objectives, especially when it is zones of very endeble economy. In the project, unlike the previous system (it could arrive at the consolidation by the right of these situations in fact), exactly an open system for the supply in all the headings is organized, to facilitate therefore the competition and to defend the local demand and its spending power, extended by the fiscal lowerings of duties. In extreme cases, in that the outer volume could be necessary regular from supply to the Territory, the necessary thing for the incorporation of new members of the supply is always anticipated.

The organized system implies a very careful commercial spear and traffic control between the areas distinguished between if with the Continental Territory, which has been made to, conscience and with an ample flexibility that allows to conform itself to the future circumstances, as much the contingents, as those that are indeed from the profits persecuted by this statute. This regulation, is possible to emphasize it, implies the first regulation organizes and completes in our independent customs legislation, of the matter of the origin of merchandises even though nonapplicable to the international trade of the Nation, but to the internal traffic between the areas between if and with the rest of the country, aspect that has affected such regulation. The attached project adjusts to 14 National Policies e), 58, 66, 149 and corelative ones. By the exposed thing, it is understood that the attached project of law can deserve the approval of the most excellent gentleman President of the Nation .

God save To Your Excellence .

Cayetano A. Licciardo.

Daniel García.

Ernesto J. Parellada

Arturo Mor Roig

LAW 19.640
TAX EXEMPTION IN THE NATIONAL TERRITORY OF TIERRA DEL FUEGO, ANTARTIC AND ISLANDS OF SOUTH ATLANTIC. Bs. As. 05/16/1972 - B.O.: 06/02/1972

In use of the attributions conferred by the article 5º, of the Statute of the Argentine Revolution ,
THE PRESIDENT OF ARGENTINA
It sanctions and it promulgates with force of Law.

 
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