Mining Authority Updates Equipment Import Regime Under Mining Investment Law

The Mining Secretariat of the Ministry of Economy modified the procedure to access the benefit provided under Article 21 of Law 24.196 on Mining Investments. Resolution 73/2026 was published on September 1 in the Official Gazette.
The new framework replaces the import certificate with digital sworn statements, which will be validated through the VUCEA platform and integrated into the MALVINA Information System. The authority will have five administrative business days to issue a ruling, and validation will have no expiration date but can be used until the authorized quantity is completed.
The reform also provides for the possibility of declaring a temporary deposit as the initial destination of the goods, with quarterly notifications on their final assignment. Additionally, it expands access to used or reconditioned equipment and allows the same machinery to be assigned to different projects of the same beneficiary, under established conditions.
The procedure incorporates guidelines for Single-Purpose Project Vehicles adhering to the Incentive Regime for Large Investments (Rigi) and regulates certain transfers of goods to projects of related, parent, subsidiary, or Joint Venture member companies.
The resolution includes a new list of tariff positions covered by the benefit and enables requests for incorporation of equipment not previously contemplated, provided that an independent engineer certifies its technical importance. It also specifies conditions for removing imported goods from the scheme when productive activity is interrupted.
Implementation will begin after completing technological adjustments to the Remote Processing platform and once the General Directorate of Customs issues integration rules with the Malvina system. Cases initiated beforehand will continue under the regulations in force at the time of filing.
Based on information from the National Mining Secretariat.
