The Federal Public Revenue Administration (AFIP) implemented the Digital Certificate of Origin (COD) between Argentina and Paraguay and which will govern bilateral foreign trade, through the General resolution 4554/2019 published this Thursday (22.08.2019) in the Official Gazette.
The regulations indicated that exporters of merchandise destined for Paraguay and importers who bring in merchandise originating in that country within the framework of the Economic Complementation Agreement 18, may process the Digital Certificate of Origin (COD)).
Certifying entities must carry out external and internal approval processes, provided they choose to issue certificates.
The COD must be linked to a real operation, and be related to the certificate of origin issued in paper format for said operation.
The exporter will request the COD from the authorizing entity, which will be issued together with the certificate of origin in paper form, and both will be sent to the importer who will present them at the customs office of destination.
In the event of discrepancies between the COD and the certificate of origin issued in paper format, the information indicated in the latter shall prevail.
Operators participating in the Pilot Plan must observe the procedural guidelines contained in the External User Manual, which will be available on the Certificate of Digital Origin – COD microsite on the AFIP website.
The Pilot Plan began to be developed on August 12 and will end once at least 100 CODs per country have been received, with a success rate of 95% of the certificates presented..
The Mercosur Trade Commission granted certificates of origin in digital format the same legal validity and identical value as those issued in paper format, provided that they are issued and signed electronically, in accordance with the respective laws of the signatory parties.
At the bilateral meeting held last July between the delegations of Argentina and Paraguay, the terms of reference for the implementation of the COD Pilot Plan were agreed upon.
AFIP believes that the gradual replacement of paper certificates of origin with digital ones will contribute to facilitating trade between countries.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
