On this occasion, and taking into account that from the on Julio 18, 2024 The new Mercosur Origin Regime – known in the jargon as the new ROM – is in force. This column aims to pave the way for the interpretation of certain articles and contribute to the task of commercial operators for their correct use and thus be able to access the benefits established in the new regulations.
Its predecessor regulation, CMC Decision No. 01/09, is a thing of the past, as it has been repealed by the new regulation, but notwithstanding this, certain precautions have been taken regarding the transition to the new applicable mechanisms, forms and criteria, which give meaning to this column in order to clarify doubts and questions that have arisen among commercial operators following the entry into force of the new ROM DEC. CMC No. 05/23, particularly in relation to the transition from the original regime of DEC. CMC No. 01/09 and what is established in the new applicable regulations.
The intention of these lines, then, is none other than to provide a range of answers to possible doubts, for those who must have certainties - and not uncertainties - when using the new ROM.
During the weeks prior to this coming into force, seminars have been held in various areas by the ROM negotiators themselves from their national offices and also from the MERCOSUR Secretariat, where the material presented and, in addition, an ordered text of the ROM can be found.
All this, together with the corresponding customs circulars, will form a set of responses, clarifications and interpretations of the regulation that is currently receiving all the attention.
Documentary and evidentiary part
In relation to the documentary and evidentiary part, confusion may arise regarding the new requirements for the affidavit of origin (DJO), as well as the certificates of origin, always keeping in mind that the first is the support of the second and that situations have been contemplated during the aforementioned transition.
Although the new ROM makes explicit reference to a period of 12 (twelve) months to be able to use the form provided for in DEC. CMC N°01/09, this will also cover the DJO, allowing operators to use the previous models for this period, in order to cover the various situations in the daily operation of foreign trade, such as products with or without destinations, in transit, products under suspensive regimes, among others. For this universe, the following clarifications apply:
- For DJOs, as established in DEC CMC 05/23, the numbering must only follow a correlative order as each certifying entity decides to do so.
- In the DJO, when using inputs that complied with the tariff policy, that is, the request to place the CCPAC number in the DJO, in accordance with Appendix VII of the new ROM, was already provided for in article 19 of DEC CMC 01/09. Said number results from the number of the corresponding destination and is assigned by the customs authority in a marking in the system and is known to the operator who imports said input.
- For certificates of origin issued under DEC CMC 05/23 using the format established in said standard and based on a DJO issued under DEC CMC 01/09, it will be accepted that the DJO Number field on the certificate of origin form be left blank or crossed out.
- For certificates of origin issued and declared to the Customs of the importing country until 17/07/24 - and subject to control after that date - the validity of the CO must be assessed in accordance with DEC CMC 01/09.
- Certificates of origin issued under DEC CMC 01/09 before the entry into force of DEC CMC 05/23, and declared/presented to the importing State Party as of 18/7/24, will be subject to the legal regime of the Origin Regime provided for in DEC CMC 01/09.
- As of 18/7, if the DEC CMC 01/09 certificate of origin model is used to cover the new ROM (DEC CMC 5/23), the form must be completed with the rule of origin based on the new ROM (letters A, B or C), and in the case of the fields eliminated in the new form, they can be left blank or crossed out, or completed if desired, but they will become optional and not mandatory. On the other hand, the fields added to the new DEC CMC 05/23 form during the established 12-month transition of use of the previous form will be considered optional and may in turn be presented in the Observations field.
Warehouse or Free Trade Zone
Additionally, some other situations arise regarding products that entered the Warehouse or Free Trade Zone before the validity of the new ROM, for which - being covered by certificates of origin issued under DEC CMC 01/09 - the provisions set forth in DEC CMC 01/09 will apply. Beyond the moment of entry into the Customs Regime, the moment of issue and the standard supporting the certification presented have been taken as a parameter, by which it accesses the preferences of the ROM.
Self-certification
Finally, another issue that deserves clarification is the new type of certification of origin provided for in the new ROM, through the presentation of a Declaration of Origin to access self-certification. Here it is simply necessary to mention that there is an Appendix, annexed to the regulations and which forms part of it, which establishes the minimum data requirements to be contained in said declaration, and which in turn will be controlled and governed by the same provisions that affect the certificates of origin that are currently issued through certification by entities.
But beyond that, the most important thing to highlight is that until it is presented by one of the MERCOSUR Member States to the Technical Committee involved in origin (Technical Committee No. 3) and the six months of adaptation mentioned in the standard itself have elapsed, said option cannot be used, that is, it is not a valid proof of origin.
Bilateral agreements
Regarding bilateral agreements in the automotive sector that refer to the MERCOSUR Rule of Origin, when the bilateral agreement refers to a requirement of ACE 18, when using the same certificate of origin of ACE 18, it is necessary to adapt what is established for the new ROM. Here it is important to highlight the importance of the rule of origin being correctly recorded.
However, with the new ROM, any error in filling out the rules no longer leads to automatic disqualification of origin.
Bilateral agreements prevail over the ROM and continue with their own rules, and in cases where the bilateral agreement refers to the use of the ROM, they will apply as of 18/7 under the provisions of DECCMC 05/23 and they must be taken into account by the issuing entities, unless there is a specific provision to the contrary as provided for in the bilateral agreements themselves.
With all this and in line with the previous publications (1) in which the main changes in the ROM were described, it is worth remembering the importance of the joint reading of the new regulations in force, which are both the CMC Decision No. 05/23 that establishes the new ROM, as well as the CMC Decision No. 06/23 that establishes special and differential treatment (SDT), since they are applied simultaneously.
Final Thoughts.
The final reflection after all that has been said is that before any regulation that MERCOSUR approves, there are many years of research work and prior analysis, which is then negotiated and finally approved by consensus, which deserves a distinction, since many times reaching that consensus means that there are conflicting interests and a final decision of the four countries that currently make up the decision-making sphere of MERCOSUR.
Without sounding like a justification or an apology, sometimes what is desirable becomes the best possible and it turns out that it is nothing other than the passage of time and the running of the new standard plus the substantial input provided by users, which will make the negotiators of these regimes notice everything that needs to be reviewed, adjusted or improved in order to facilitate trade.
- It is recommended to read previous linked articles https://aduananews.com/el-regimen-de-origen-mercosur-en-adelante-rom/ y https://aduananews.com/el-proximo-18-de-julio-entrara-en-vigor-el-nuevo-regimen-de-origen-mercosur/
She holds a degree in International Trade (Universidad Nacional de Luján) with postgraduate studies in the Master's Degree in International Economic Relations (Universidad Nacional de Tres de Febrero). She has been a professional development fellow of the Organization of American States (OAS) at the George Washington University School of Law (USA). In the academic field, she is a professor at the Universidad Nacional de Luján. In the professional field, she has been an official of the Secretariat of Commerce dependent on the Ministry of Economy of the Nation, since 2005. Currently, she is the National Coordinator of the Technical Committee No. 3 "Trade Standards and Disciplines" in charge of the negotiations of rules of origin of MERCOSUR; in addition, she is the Alternate National Coordinator of the Technical Committee No. 8 "Transposition of nomenclature of trade agreements with third countries and groups of countries" also of MERCOSUR.
