SINGLE FORM OM-1993/3, OM-1993/3 CONTINUATION SHEET AND OM 2133/1

ON CONTAINER

Introduction: All the fields that mention table codes to be used are those published
opportunely for the María Computer System. Regarding the length and format of the data
detailed below, they respond to what is established by Resolution 105/98 AFIP.

Data Fields to Enter

Subregime: Name of the destination that is documented according to the Table.

Customs Office of Registration: Customs office through which the operation is registered.

Officialization: Officialization date. Field to be entered by the Customs Registry. The stamp
used must adapt to the available size of the field.

Identifier: Year/ Ad. / Type/ Reg.No. Dc.1 2 3 4

1- Year of registration of the operation (last two digits).

2- Customs registration code , according to Application Table.

3- Subregime Code , indicates the type of operation according to the Application Table.

4- Final Registration Number of the operation with its Control Digit assigned by Customs.
Field to be entered by the Customs Registry. The destinations will be numbered by Year
sequentially starting with the number 300,000 in each Customs Office and throughout the
year 1998. Starting in 1999, Customs numbering will begin with the number 100,000. The
stamp used in the numbering must adapt to the available size of the field. (6 digits).

Pages: Number of pages and total number of pages that make up the Single Document. It
will be entered in the format: ## of ##.

Total items: Total number of items that make up the destination.

Importer/Exporter: Name or company name of the Importer/Exporter as registered in

Customs.

CUIT: Complete CUIT number of the Importer/Exporter.

Shipper: Name or company name of the Shipper as registered in Customs.

CUIT: Complete CUIT number of the Shipper.

Ag. of Transp. Customs Agent: Name or business name of the Customs Transport Agent
as registered in Customs.

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CUIT: Complete CUIT number of the Customs Transport Agent.

Seller: Name or company name of the seller abroad. (Only for import destinations).

Route: For import, the route used to transport the merchandise until its arrival at the Primary
Customs Zone of the local Customs in which the operation will be registered. Next to the
name of the road, its Code will be indicated.

For import, the number of the

Transport document: document that covers the transportation of the merchandise:

Manifest identifier: Register the corresponding one, taking into account:

For postal destinations, the corresponding Mail Notice Number will be entered.

When the destination originates from a previous transit, the identifier of the transit document
with which the merchandise arrived will be entered, which will serve as the cargo manifest.

In a transit operation with MIC/DTA, its N° will be entered.

For Direct to Plaza destinations, "In Process " will be entered.

Identifier of the means of transport:

Identifier of the commercial means of transport. It is the medium in which the merchandise
arrives at the Customs Office of Registration of the operation or the medium in which the
merchandise leaves the Customs Office of Registration.

Depending on the means of transport used:

AIR: Plane registration or undetermined for export.

VESSEL: Name of the ship.

RAILWAY: Wagon number or indeterminate for export.

TRUCK: Truck/semi registration. or undetermined for export.

For the "own media" modality it will be completed with the literal "Own Media".

For Direct to Plaza destinations, "In Process " will be entered.

Flag: Flag of the country of registration of the conveyor. Next to the name of the country the
Code will be indicated. For import, it is the means by which the merchandise arrives at the
Customs office of registration of the operation. For export, it is the means in which the
merchandise leaves the Customs Registry for destination abroad.-

In Direct to Plaza Destinations, the Destination registry is not entered .

Place of shipment: For export, name of the port, airport or local Customs jurisdiction where
the merchandise is loaded for foreign destination. For import, place where the merchandise
was loaded on the transport medium with which it arrives at the Customs Territory. Next to
the data entered, the Codes will be indicated. It is always entered.

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Arrival date: Date on which the transport medium arrives. It will be in the format
DD/MM/YYYY.

In Direct to Plaza Destinations you do not enter at the time of registration of the Destination.

Marks and numbers: They identify each packaging. If they all have the same mark, this will
be placed only once and if the numbers that identify each package are correlative, the first
and last in the series will be entered, separated by a bar.

Packaging: Type of outer packaging with which the merchandise will be destined. Next to
the name of the packaging, the Code will be indicated.

Total packages: Number of packages to be allocated according to the declared packaging.

For import, the container will be considered packaging if it is presented together with the
merchandise at the time of destination. For export, if consolidated in a container or pallet, the
total number of packages will be the total of them inside the container or pallet. (Continents).

Gross weight: Gross weight of the total merchandise assigned to the current destination. If
containers have been declared as packaging, their tare weight will not be included.

Storage location: The Name or Company Name of the fiscal warehouse where the
merchandise is stored for its destination will be entered. In Import Transit operations to the
interior, the warehouse where the means of transport will arrive will be indicated.

In a Direct to Plaza destination, the place where the merchandise is loaded for its destination
will be indicated. If said data is not available at the time of presentation, it will be left blank
and will be perfected later, when it is available.

Shipment date: For export, the date until which the shipment or release of the merchandise
is authorized according to current regulations. It will be in the format DD/MM/YYYY.

Deadline: Deadline, in calendar days, of the expiration of an import or export operation of a

suspensive nature, staggered shipments and others.

Reason/Authorization No.: If it is a destination with prior authorization, the reason and

No./Year of the corresponding authorization must be recorded, which will be accompanied as
complementary documentation according to the regulations in force.

Customs of destination/exit: For an Export Transit and for a Direct Import Transit, the
name of the Customs through which the merchandise will leave the Customs Territory will be
entered. For Import Transit to the interior, the

name of the Customs Office to which the operation is consigned. Next to the name of the
Customs, the Code will be indicated.

Condition of sale: Acronym corresponding to the condition of sale.

Total FOB: Amount of the TOTAL FOB value in currency.

Currency: Code of the currency by which the FOB value was declared.

Total freight: Total freight amount in currency. (Import only).

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Currency: Total freight currency code.

Total insurance: Total amount of insurance in currency. (Import only)

Currency: Total insurance currency code.

Guarantees no.

Proof of Payment: The Nos. will be indicated. of Guarantees affected by the operation
and/or the Nos. of the Payment Certificates with the corresponding dates. These guarantees
are those that the documenter has established at the time of officialization (Mandatory
guarantees).

Complementary information: The information corresponding to the general declaration of

the operation will be indicated. All data will be entered preceded by the title that identifies
them.

ITEM INFORMATION

Item number: Corresponding item number in correlative order.

1) ITEM: It is the grouping of merchandise that, with identical SIM position, has the same tax
and regulatory treatment, as well as the same origin, provenance and state and is marketed
by the same marketing unit, and may differ in Brand, Model and /o Version, Value Suffixes
and Unit Prices, in which case they will give rise to the SUBITEM within the same item. TAX
TREATMENT: Impositions or reliefs that affect the merchandise (example: ad-valorem and
specific import duties). REGULATORY TREATMENT: Rules that require compliance with
particular requirements for each merchandise.2) SUBITEM: It is the breakdown of
merchandise that, fulfilling the conditions of an ITEM, they have at least one of the following
different characteristics: a) Brand, Model and/or Version. b) Unit Values. c) Value Suffixes.

Subitems are declared on the Continuation Sheet. See: Subitem Declaration (Continued
Sheet Integration ).

Type: The letter "N" will be entered.

SIM Position: The SIM position that corresponds to the classification of the merchandise in
the Customs Computer Tariff based on the NCM and current at the time of officialization.

DC: SIM tariff position control letter.

NALADISA/GATT: NALADISA position corresponding to the SIM position or GATT position

corresponding to the SIM position. (Only for import)

List: Code of the requested Agreement List (MERCOSUR, ALADI, GATT). (Only for import)

Condition: Condition of the merchandise. Next to the name of the state, the Code will be
indicated.

Total kg. Net: The net weight, expressed in kilograms, of the item merchandise.

Origin Country/Province : Name of the country from which the merchandise originates (In
the absence of special provisions). For merchandise of Argentine origin, the province and/or

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party will be indicated if applicable. Next to the name of the country/province the Code will be
indicated.

Country of origin/destination: For import, name of the country where the goods were
shipped with final destination to the Customs Territory. For export, name of the country of
final destination of the merchandise. Next to the name of the country, the Code will be
indicated.

Additional information: Additional data corresponding to the item according to the concepts
required by the application standard.

All data in this field must be entered preceded by the title that identifies them . If an
additional concept must be reported whose title is not pre-printed in this field of the form,
such title must be entered followed by the "=" sign and then the corresponding additional
information.

All declared dates will be in the DD/MM/YYYY format.

For export, in addition to the concepts mentioned, it will be indicated, preceded by the title
that identifies the data:

a) the planned Port of Disembarkation, along with its Code. (the title is pre-printed on the
form)

b) Art will be cited. 329 CA=YES when used.

c) the rule by which benefits are requested will be cited: Ben=

Structured according to: (example for a possible case)

Brand Mod.y vers =

NALADI Position = Art 329 CA=SI Ben=12345678

Number of Stamps = Pt. Disembarkation =

Brand, Model and Version: The corresponding data will be entered in that order according
to the commercial invoice. If it does not have a brand, it will be recorded as "No Brand". If
"Various Brands" appears on the commercial invoice, the field will be completed in the same
way. In these cases, Brand, Model and Version will not be completed. The Version will be
completed for the merchandise that requires it, example: Cars

Statistical unit: Statistical unit corresponding to the SIM Position. according to application
standard.

Number of statistical units: Number of statistical units corresponding to the item.

Declaration of the Goods: Declaration of the goods according to the current declaration
standard.

Options: Codified standard declaration through which the user is recognized as falling within
typical tax situations, such as "property for use" (which implies, in this case, a differentiated
treatment for VAT taxation Payment on account/Profits). All those that correspond to the

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merchandise of the item will be entered according to the applicable standard.

Advantages: Declaration by which the document establishes the correspondence of a

customs treatment more advantageous than the general or exceptional one. All those that
correspond to the merchandise of the item will be entered according to the application
standard and instructions of the General Subdirectorate of Legal and Customs Technique
(See TEIM Note 843/98 dated 2/13/98).

Value Suffixes: Those corresponding to current regulations.

MERCHANDISE VALUE

Unitary in currency: Unitary value, expressed in currency, of the merchandise of the item. If
declared with Subitems, "Subitem" will be entered in this space, declaring the unitary values
of each Subitem on the Continuation Sheet.

Unit: Unit of sale of the merchandise of the item, according to the applicable standard.

Quantity units: Total units of the item.

Total FOB in currency: Total FOB price of the item expressed in currency. The currency is
the same as that declared in the total FOB of the operation.

Total FOB in dollars: Total FOB price of the item expressed in dollars.

FOB Unit Price/

Right. Specific: Unit value in dollars of the Official Price or Specific Right that corresponds
to the tariff position declared in the item.

Unit: Type of unit of the Official Price or Specific Right.

Coefficient/Quant. Units:

1) Coefficient: If duties and other taxes corresponding to export are included in the sales
value, the deduction coefficient will be declared.

2) Quantity of Units: Quantity of units of the Official Price or Specific Right that are declared
in the item.

Documents to be presented: Code of the complementary documentation that must

accompany the Declaration and numbering, according to applicable standards in force

CUSTOMS VALUE

Adjustment to be included in currency: Total amount of the adjustments to be included in

the FOB value of the item according to current regulations, expressed in the currency
corresponding to the item.

Adjustment to be deducted in currency: Total amount of the adjustments to be deducted

from the FOB value of the item, according to current regulations, expressed in the currency
corresponding to the item.

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Customs value in currency: Customs value of the item for import or export according to the
regulations in force. The proration of insurance and freight will be included (Import), if
applicable. This proration will be carried out proportionally based on the FOB value of the
item with respect to the total declared FOB value. In cases in which the freight and/or
insurance were expressed in different currencies, the respective types of pass will be
indicated in the complementary information on the cover of the item.

Customs Value in dollars: Customs Value of the merchandise of the item expressed in
dollars .

VAT Base/Profits in dollars: VAT Tax Base/Profits of the item according to the regulations
in force.

Internal tax base in dollars: Taxable base of the item for the settlement of internal taxes
expressed in dollars according to current regulations.

Temporarily imported inputs in dollars: Total Customs value (CIF), expressed in dollars,
of those inputs contained in the item that had been temporarily imported.

Inputs imported for consumption in dollars: Total Customs value (CIF), expressed in
dollars, of those inputs contained in the item that had been imported for consumption directly
by the exporter.

Value for refunds in dollars: Basis for calculating the refunds corresponding to the item,
according to the regulations in force, expressed in dollars.

Exchange rate to dollar: When the commercial transaction is carried out in another
currency, the type of pass used for the conversion to dollars will be indicated in this field
according to current regulations, which will be entered in the first item sheet.

ITEM SETTLEMENT

Porc.: Percentage of the Rights, Taxes and Incentives corresponding to the settlement of
the item.

P/G/C: Indicators corresponding to: P= Paid (Duties and Taxes)G= Guaranteed (Duties and
Taxes)C= Receivable (Export Benefits)

Amount: Amount resulting from applying the percentage entered in the "PORC" field. to the
calculation base corresponding to the concept. In those concepts classified with "C"
(collectable), the respective adjustments provided by current regulations will be made, if
applicable. (see "Post-Shipping")

Paid: Sum of the concepts paid for the item by the Declarant.

Guaranteed: Sum of the guaranteed concepts of the item by the Declarant.

Receivable: Sum of the concepts receivable for the item by the Declarant.

Concepts: Code, entered in parentheses, and literal description of the tax, tax or benefits
applied.

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TOTAL LIQUIDATION

P/G/C: Indicators corresponding to the totals.P= PaidG= GuaranteedC= Receivable.

Amount: Amount resulting from the sum of the concepts applied to all the items of the
destination. In those concepts classified with "C" (to be collected), the respective
adjustments provided by current regulations will be made at the time of payment by
Customs.

Paid: Sum of the items paid by the Declarant.

Guaranteed: Sum of the rights/taxes guaranteed by the Declarant.

Receivable: Sum of the concepts to be collected by the Declarant.

Assigned channel: Reserved DGA. Channel assigned for the destination.

UTV: Reserved DGA. Assigned verifier.

Branch: Reserved DGA. Branch assigned to the destination.

Signature of the declarant : Signature and explanatory seal (recorded only on the cover
page).

Shipper and Importer/Exporter Authorized / Received: This field is reserved for customs
operations according to the applicable regulations.

Compliant Document Control: This field is reserved for customs operations according to
the applicable regulations.

REVERSE OF OM 1993/3

SECTOR REGISTRATION TO ENTER

All dates to be entered will be in the DD/MM/YYYY format.

Condition of the packages: This sector is intended for the registration by the Depositary of
the packages that enter the Warehouse according to the applicable standard. It reflects their
Condition, the Missing Items, the Date of Entry of the last package, the Amount Entered, the
name of the Deposit, with proof of the date and the signature of the Depositary or accredited
representative.

Verification: In this sector, the acting Verifier will record the result of the verification. The
sector provides for compliance and/or detention and also notification of the same to the
interested party. The Verifier will record the "Pending" procedures carried out for the control
and their subsequent compliance, indicating those provided for by the form or writing those
not provided for. When intervening on destinations that include more than one item, the
"Compliant Verification" will be indicated on the sheet corresponding to the first item under
the formula: COMPLIANT YES (for example: item 1/2/4).

Items for which conformity is not provided will be completed individually on the back of the
OM. 1993/3 enabled for this purpose or in the respective Continuation Sheet.

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Declarant Agrees With: In this sector the agreement of the Declarant must be stated,
inserting the terms YES or NO in the concept that corresponds to the party in question.

Shipped/Received: The Declarant and/or his/her representative will sign this field, and
special care must be taken to correctly identify them according to the emerging legal
importance of these fields.

The formula "Complies with all items" will be used on the back of the first item or "Complies
with items # .................to the #" expressing disagreement with a certain item on the back of
that item.

INTEGRATION OF CARGO AND TRANSPORTATION RECORDS

INTEGRATION FOR EXPORT

Compliant Declared Field and annexed fields: According to the assigned channel and/or
the regulations in force for the application of Selectivity, in this sector, in Exportation, the
records obtained of the number of units of marketing of merchandise or, when applicable, of
the gross weight and the number of packages arising from the Prefulfilled. When the pre-
fulfillments refer to more than one item, and differences are confirmed, these will be
carried out for the items according to the sheet corresponding to the first item, integrating in
the "QUANTITIES AS DECLARED" field the formula "YES item 1/2/4 .." and on the sheets
corresponding to each item with a difference, completing the fields "Item with a Difference" or
"Item Not Shipped", with proof of the differences detected in relation to what was declared by
the documenter for the item(s) observed, initialing what was acted.

When boarding with difference, it will imply the need to present a post-boarding declaration.

If packages and units are found to be in conformity, the customs agent's action will end with
the certificates "DECLARED COMPLIANCE YES, ALL ITEMS" on the document.

OPERATIONS WITH SUBITEM

If there is no difference in the subitems, the item that involves them will be declared
"Compliant" as previously established.

If there is a difference in a sub-item of those that make up the item, and if it is an operation
processed by Canal Rojo of selectivity, the item sheet will be completed with a difference
according to the texts established above and in the "OTHERS" field it will be indicated
"SHEET CONTINUATION".

On the back of the Continuation Sheet (corresponding to the subitems) the records of the
subitems declared therein (Quantity of Packages, corresponding units, Weight, etc.) will be
manually established.

The resulting detailed control of the subitems will coincide with the Content Detail note.

At the time of presentation of the post-shipment declaration, it will be controlled with the
information contained in the Continuation Sheet and in the Detailed Content note.

In operations processed by Canal Verde selectivity, the statements of the Content Detail
note will be transcribed on the back of the Continuation Sheet.

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At the time of presentation of the post-shipment declaration, it will be controlled with the
information contained in the Continuation Sheet and in the Detailed Content note.

Load field and other annexed fields: They will be completed as it arises from the wording
of the fields. When the space for the means of transport is not enough due to the modality of
the operation, the Continuation Sheet OM-1993/3 will be continued. What does not
correspond will be crossed out and it will be initialed and dated by the customs agent.

Exit Numbers Field: It must be entered when merchandise entered into the primary zone
returns to the plaza.

Loaded/Dispatched to Plaza:

Initiated Transit: It will be completed by crossing out what does not apply and will be signed
by the acting customs agent.

INTEGRATION FOR IMPORTATION

Compliant Declared Field and annexed fields: According to the level of selectivity that
corresponds, in this sector the records of the number of marketing units of merchandise or
specific units or stamp units when applicable, the gross weight and the number of packages
will be recorded. Let them surge .

When the "conformities" refer to more than one item, and differences are noted, these will
be made for the items in accordance with the sheet corresponding to the first item.

integrating in the "QUANTITIES AS DECLARED" field "IF item 1/2/4.." and in the sheets
corresponding to each item with a difference, completing the "Item with Difference" fields with
proof of the differences detected in relation to what was declared by the document for the
item(s) observed, signing what was done.

If packages and units are found to be in conformity, the customs agent's action will end with
the certificates "DECLARED COMPLIANCE YES, ALL ITEMS" on the document.

OPERATIONS WITH SUBITEM

If there is a difference in a sub-item of those that make up the item, the item sheet will be
completed with a difference according to the texts established above and in the "OTHER"
field "CONTINUATION SHEET" will be indicated.

On the back of this document (corresponding to the subitems) the records of the subitems
declared therein (Quantity of Packages, corresponding units, Weight, etc.) will be manually
established.

RESHIPMENTS:

For the purposes of putting this operation on board, the pre-fulfilled and fulfilled procedure
corresponding to the export will be followed, applying the current regulations for this
operation.

Load field and other annexed fields: In accordance with specific regulations

Transportation field and other annexed fields: They will be completed as it arises from

Page10 of 46
the findings, according to their texts.

Exit Numbers Field: According to the operations of each local Customs, it will be completed
with the numbers of the exit certificates from the primary zone.

Loaded/Dispatched to Plaza Transit Started: It will be completed, crossing out what does
not apply and will be signed by the acting customs agent.

"OTHER RECORDS" SECTOR

Rectified: In this sector, the intervening agent will record the presentation of a rectification.
This may be caused by any reason as long as it complies with the regulations in force for
rectifications. For export, a "Post-shipment" declaration will be considered 'rectified'.

Merchandise on board/Departure: When there is a pre-compliance, the agent involved in

the boarding or egress of the merchandise through border customs will record it in this
sector, giving the Compliance. (See definition in Annex III). This act perfects the export
started in the prefulfillment.

When the compliment is with differences, the specific rule will apply.

In the import, "Exit" will be used as proof of the primary zone exit.

Transshipments: The intervening agent will record in this sector the transshipments due to
incidents in the transportation of the merchandise, establishing the new means of
transportation, new container, new seals, added packages (due to repackaging, with quantity
and brands) and any other corresponding data. to the concept.

Completion of the Transit: The Customs of registration will record the expiration date of a
transit, the Customs of arrival will complete the arrival of a transit and the data corresponding
to the remission of the tour guide.

Observations / Others: The proofs of "Compliant Calculations" and "Guardian's Turnover"

will be specifically included, when applicable. This area is reserved for proofs not provided
for in the rest of the form. They are for exclusive use by the DGA.

SHEET INTEGRATION CONTINUED (OM 1993/3 continued)

This sheet fulfills multiple functions.

a) Contain the Declaration of the Subitems, if any (in which case the sheet begins with their
declaration).

INTEGRATION OF SUBITEMS

The Subitems are structured according to:

-----------------------------------------------------------------------------------------------------------------Item
No.: 0000 SIM Position: 0000.00.00.000A Subitem No.: 0000

Fob Amount:00000000000000 Quantity: 000000000Unit Price :000000000000

Page11 of 46
Brand model and version :

Value Suffixes :

b) Contain the Roadmap of the corresponding operation, in accordance with current

regulations

c) In the event that the merchandise being exported contains temporarily imported inputs,
contain its declaration, structured according to a demonstrative table: (after the Subitems, if
any, and within the same sheet or a new one if more space is required). The format is
extensible depending on the number of DITs required.

DECLARATION OF IMPORTED SUPPLIES

DIT CUSTO DATE CERTIFICAT UNITS CIF TOTAL
Number: MS E
EXPIRATIO TYPIFICATIO TYPIFIED
N N DATE

1234567891 123 dd/mm/yy 1234567890 123456789012 12345678901 23

0 1

TOTAL:

The information will be presented grouped by DIT number.

d) Contain, as an extension, additional transport data.

e) Contain those data that the declarant must commit as a consequence of the applicable
regulations and that are not contemplated by this integration standard, as well as those
additional information data that exceed the intended place.

f) For completed operations in which Draw-Back is settled, the following data will also be
declared:

1- Typified Index Unit

2- Number of Typed Index Units;

3- No. of Resolution or Typification File assigned by the Ministry of Industry, Commerce and
Mining (e.g.: Res. Ind. and COM. and Min. No......................... )

4-Basics

5- Declared duty amount

6- Import document number

7- Release date to place

Page12 of 46
Data 1 to 7 are structured according to a demonstrative table: (after the Subitems, if any, and
within the same sheet or a new one if more space is required). The format is fixed.

DEMONSTRATION TABLE

DRAW-BACK

RES/EXP. Un.In Tip. Qty. Basic Right. BasicEst Amount $

Packing Unit

1234567890 1234567890 1234567890 1234567890 123456789 123456789

Import Document No. = 1234567890 Issue date

Page13 of 46
 square = dd/mm/yy

g) For operations under the regime of Law 21,453, the information will be structured
according to a demonstrative table: (after the Subitems, if any, and within the same sheet or
a new one if more space is required). The format is fixed.

DEMONSTRATION TABLE

DJVE

DJ No.: YEAR: yy Reg. Trib.:

Concept Porc. Amount

TOTAL A

PAY:

h) Contain any observation not previously specifically structured that must be formulated by
the Customs Service.

Integration of the Container Envelope (OM 2133/1)

The integration of OM 2133/1 will be carried out in accordance with the provisions of ANA
Resolution 951/97

SUBREGIME CODES .

IC01

IMPCON

IMPORTATION FOR CONSUMPTION WITHOUT TRANSPORTATION DOCUMENT

Page14 of 46
IC02

IMPCON

IMPORTATION FOR CONSUMER MERCHANDISE PRIOR APPLICATION REGIME

IC03

IMPCON

IMPORT CONSUMPTION OF MERCHANDISE VIA LAND IN SHIPPING

FRACTIONED

IC04

IMPCON

IMPORTATION FOR CONSUMPTION WITH TRANSPORTATION DOCUMENT

IC05

IMPCON

IMPORTATION FOR CONSUMPTION WITH DAP TRANSPORT DOCUMENT

IC06

IMPCON

IMPORTATION FOR CONSUMPTION ON STORAGE TANK

IC07

IMPCON

IMPORTATION FOR CONSUMPTION AUTOMOTIVE REGIME WITH DAP DOCUMENT

IC21

RETEXT

RETURN TEMPORARY EXPORT WITH TRANSFORMATION WITHOUT DOCUMENT OF

TRANSPORT

Page15 of 46
IC24

RETEXT

RETURN TEMPORARY EXPORT WITH TRANSFORMATION WITH DOCUMENT OF

TRANSPORT

IC25

RETEXT

RETURN TEMPORARY EXPORT WITH TRANSFORMATION WITH DOCUMENT OF

DAP TRANSPORT

IC26

RETEXT

RETURN OF TEMPORARY EXPORT WITH TRANSFORMATION ON A DEPOSIT

STORAGE

IC31

RETEXT

RETURN TEMPORARY EXPORT WITHOUT TRANSFORMATION WITHOUT

TRANSPORTATION DOCUMENT

IC34

RETEXT

RETURN TEMPORARY EXPORT WITHOUT TRANSFORMATION WITH DOCUMENT OF

TRANSPORT

IC35

RETEXT

RETURN TEMPORARY EXPORT WITHOUT TRANSFORMATION WITH DOCUMENT OF

DAP TRANSPORT

Page16 of 46
IC36

RETEXT

TEMPORARY EXPORT RETURN ON STORAGE DEPOSIT

IC41

RETEXT

RETURN OF EXPORT IN CONSIGNMENT WITHOUT TRANSPORTATION DOCUMENT

IC44

RETEXT

RETURN OF EXPORT IN CONSIGNMENT WITH DOCUMENT OF

TRANSPORT

IC45

RETEXT

RETURN OF EXPORT IN CONSIGNMENT WITH DOCUMENT OF

DAP TRANSPORT

IC51

VALUES

IMPORTATION OF SECURITIES

IC55

VALUES

IMPORTATION OF DAP SECURITIES

IC81

IMPCONTEMCT

IMPORT FOR CONSUMPTION OF TEMPORARY IMPORT WITH

Page17 of 46
TRANSFORMATION

IC82

IMPCONTEMRESIDUO

IMPORTATION FOR CONSUMPTION OF TEMPORARY IMPORT WASTE WITH

TRANSFORMATION

IC83

IMPCONTEMST

IMPORTATION FOR CONSUMPTION OF TEMPORARY IMPORTATION WITHOUT

TRANSFORMATION

IDA2

IMPDEPALMACEN

SUSPENSIVE IMPORTATION OF STORAGE DEPOSIT

IDTL

IMPDEPALMACEN

DECLARATION FOR THE BREAKING UP OF THE PACKAGES OF A

DOCUMENT FROM

TRANSPORT

IG01

IMPCON

IMPORTATION FOR CONSUMPTION WITHOUT TRANSPORT DOCUMENT LARGE

OPERATORS

IG03

IMPCON

Page18 of 46
IMPORTATION FOR CONSUMPTION VIA LAND LARGE FRACTIONAL SHIPMENTS

OPERATORS

IG04

IMPCON

IMPORTATION FOR CONSUMPTION WITH TRANSPORTATION DOCUMENT FOR

LARGE OPERATORS

IG05

IMPCON

IMPORTATION FOR CONSUMPTION WITH DIRECT TRANSPORTATION DOCUMENT TO

PLAZA

BIG OPERATORS

IG06

IMPCON

IMPORTATION FOR CONSUMER ON A COPY OF DEPOSIT FOR LARGE OPERATORS

IG07

IMPCON

IMPORTATION FOR CONSUMPTION WITH PROVISIONAL AUTHORIZATION FOR

LARGE DELIVERY

OPERATORS

IT01

IMPTEMST

TEMPORARY IMPORTATION WITHOUT TRANSFORMATION WITHOUT

TRANSPORTATION DOCUMENT

IT03

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IMPTEMST

IMPORT TEMPORARY WITHOUT TRANSFORMATION VIA LAND OF FRACTIONED

SHIPPING

IT04

IMPTEMST

TEMPORARY IMPORTATION WITHOUT TRANSFORMATION WITH TRANSPORTATION

DOCUMENT

IT05

IMPTEMST

TEMPORARY IMPORTATION WITHOUT TRANSFORMATION WITH TRANSPORTATION

DOCUMENT

IT06

IMPTEMST

TEMPORARY IMPORTATION WITHOUT TRANSFORMATION ON STORAGE DEPOSIT.

IT07

IMPTEMST

TEMPORARY IMPORT AUTOMOTIVE REGIME WITHOUT TRANSFORMATION WITH

DOCUMENT

DAP TRANSPORTATION

IT11

IMPTEMCT

TEMPORARY IMPORTATION FOR TRANSFORMATION WITHOUT TRANSPORTATION

DOCUMENT

IT13

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IMPTEMCT

TEMPORARY IMPORTATION WITH LAND TRANSFORMATION OF FRACTIONED

SHIPMENTS.

IT14

IMPTEMCT

TEMPORARY IMPORTATION FOR TRANSFORMATION WITH TRANSPORTATION

DOCUMENT

IT15

IMPTEMCT

TEMPORARY IMPORTATION FOR TRANSFORMATION WITH TRANSPORTATION

DOCUMENT

DAP

IT16

IMPTEMCT

TEMPORARY IMPORTATION WITH TRANSFORMATION ON A WAREHOUSE

STORAGE

IT1

IMPTEMCT

TEMPORARY IMPORT AUTOMOTIVE REGIME WITHOUT TRANSFORMATION WITH

DOCUMENT

DAP TRANSPORTATION

DIFFERENT TAX RATES ON IMPORTS.

ADDITIONAL VAT

Responsible C/ CVDI S/CVDI

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MOVABLE THINGS.

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ANIMALS.

ESP. COIL 5% 10%

(HEAD OF FAENA ESTABLISHMENT) EXEMPT

ALIC. 10% 20%

GRAL

PRIVATE USE

GOOD OF USE

SIMPLIFIED IMPORT REG

CVDI : Importer data validation key. It is the certificate issued by the DGI that the importer
must present in order not to be hit with the double rate of additional VAT and advance
payment of profits.

This certificate indicates that the importer has no debts with the organization regarding the
payment of national taxes and social security.

INCOME TAX

C/CVDI S/CVDI

BS FOR MARKETING 3% 6%

GOOD OF USE

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PRIVATE USE 11% 22%

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Capital goods are exempt from payment of duties and statistical tax.

In addition to having a reduced rate of 50% in VAT and additional VAT.

TEMPORARY IMPORT TAX REGIME

Imports of goods for processing are governed by the PE decree 1439/96, and pay an
additional fee of 24%.

In addition to the 11% advance on earnings because it is temporary.

EXAMPLE

CUSTOMS VALUE U$S 10,000

Import duties 20% 2.000

Statistical rate 0.5% 50

Law Dec. 24% 2.400

VAT/profit base 14.450

VAT 21% 3.034,50

Additional VAT 10% 1.445,00

Antc. Profits 11% 1.589,50

TOTAL TO GUARANTEE US$10,519

In the case of a temporary importation which remains in the same state as it entered at the
time of re-export, the additional 24% duty will not be met.

2) LA RIVERA INSTITUTE
4 Higher Education (A-1363)

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EXERCISE Nº 1

This is an import carried out by the firm Seteco SA, wholesale importer of household
appliances. CUIT 20-23109837-5 Resp Insc. That you must document before the Bs As.
customs, dated 7/25/05, definitively for consumption. The seller is the company Sango INC.
From Japan. The firm is embarked in the port of Kobe Japan bound for our country on the
Greek flag ship Capitan Trafalgar on 6/17/05. Arriving at the port of Bs. Ace. On 07/15/05.
The customs transport agent and carrier is the company FRITZ ARGENTINA SA CUIT 30-
6751482-5, with bill of lading No. BA 0075-05. Manifest identifier 05001MANI45678J

Load weight: GROSS 650 KG. NET 560KG

INVOICE DATA

Amount description unit. U$S total U$S

300 Shavers with electric motor.

MAX MARK 12.

PLUS – MAX MODEL 15 4.500

300 Shavers with electric motor.

Incorporated

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SINGLE FORM OM-1993/3, OM-1993/3 CONTINUATION SHEET AND OM 2133/1..................1
ON CONTAINER.................................................................................................................................1
Data Fields to Enter...............................................................................................................................1
Identifier of the means of transport:......................................................................................................2
Guarantees no........................................................................................................................................4
ITEM INFORMATION........................................................................................................................4
MERCHANDISE VALUE....................................................................................................................6
FOB Unit Price/.....................................................................................................................................6
CUSTOMS VALUE..............................................................................................................................6
ITEM SETTLEMENT..........................................................................................................................7
TOTAL LIQUIDATION.......................................................................................................................7
REVERSE OF OM 1993/3....................................................................................................................8
SECTOR REGISTRATION TO ENTER.............................................................................................8
INTEGRATION OF CARGO AND TRANSPORTATION RECORDS.............................................9
INTEGRATION FOR EXPORT...........................................................................................................9
OPERATIONS WITH SUBITEM........................................................................................................9
Loaded/Dispatched to Plaza:...............................................................................................................10
INTEGRATION FOR IMPORTATION.............................................................................................10
OPERATIONS WITH SUBITEM......................................................................................................10
RESHIPMENTS:.................................................................................................................................10
"OTHER RECORDS" SECTOR.........................................................................................................11
SHEET INTEGRATION CONTINUED (OM 1993/3 continued).....................................................11
INTEGRATION OF SUBITEMS.......................................................................................................11
Brand model and version :...................................................................................................................11
Value Suffixes :...................................................................................................................................11
TOTAL:...............................................................................................................................................12
DEMONSTRATION TABLE.............................................................................................................14
DJVE...................................................................................................................................................14
Integration of the Container Envelope (OM 2133/1)..........................................................................14
DIFFERENT TAX RATES ON IMPORTS.......................................................................................21
ADDITIONAL VAT...........................................................................................................................21
C/CVDI S/CVDI..............................................................................................................................23
TEMPORARY IMPORT TAX REGIME...........................................................................................24
EXAMPLE..........................................................................................................................................24
EXERCISE Nº 1..................................................................................................................................25

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