In the Customs Office of Paso de los Libres, in Corrientes, the General Audit Office (AGN, by its acronym in Spanish), discovered that several reputable dispatchers falsified documentation on the destination of the goods that cross the border with Brazil. To this "recurring unlawfulness” the Watchdog added that those serving in the position have no information on the judicial advance of 177 proceedings initiated for stealing trucks entering the country with merchandise "without nationalizing the products."

The relationship between the two observations of the AGN has to do with exactly that, Resolution 263/90 of the Ministry of Transport, put into effect the International Land Transport Agreement, which allows the entry of goods into one country to go to another, (for example, a truck entering Argentina from Brazil, moving products to Chile), in which the intervention of Customs is limited only to control the documentation declared in the country. The merchandise without nationalizing do not pay customs duties, so the Audit alerted in its report on the possibility that, given the amount of truck theft that crossed Paso de los Libres, goods are being sold in Argentina that did not pay customs duties and therefore were not registered.
Other weaknesses present in the customs post of Corrientes is that there are no scanners to control more than a thousand trucks crossing the border daily. And, on drug trafficking, there is no software for inspection; only one trained dog is there to perform the service. Furthermore, among the observations of the AGN, there were irregularities in auditing and monitoring summaries, disorganized file and lack of infrastructure for tourist traffic controls in peak traffic periods.
According to the Watchdog, the agency does not have a "risk matrix" when stopping vehicles for their controls, and are guided by the "smell or customs intuition." Furthermore, the Dependence recorded a "delay on the donation and destruction of confiscated merchandise," and although they developed a cigarette shredding machine, they almost do not use and prefer incineration, which "is not recommended for reasons of environmental pollution.”  Moreover, the backup area has a pit to revise the vehicle floor. 
Although power outages in Paso de los Libres is recurring, the Audit found that during their work (2005-2006), they did not register the power outages the computer system (SIM) with which the Customs controls the destination of imports and exports. The SIM stops working seven hours a week, and when the power goes out, "no other control mechanism is put into place," says the AGN, they only wait for the power to return.
The watchdog detected several irregularities in other country’s customs. "Control procedures stipulated by the rules, especially in the traffic of exports, lack of infrastructure have not been fully implemented," it said. In addition, the Watchdog says, "there are problems of human resources, in quantity and training in every audited customs." These shortcomings, according to the report, would enable illegalities in export and import operations because, under the guise of local border traffic, who authorizes the inhabitants of border areas to bring merchandise from neighboring countries for personal use, without paying customs," would open the door to 'ant contraband', especially in the adjacent territories Paraguay and Brazil."
Furthermore, the Maria system has no mechanism to follow the movement of trucks "in bulk" or empty. During the work of the AGN 120,000 trucks entered the country from the office of Mendoza without any merchandise and only 18,000 trucks left.