The AFIP implements a new certificate for goods originating from Mercosur and countries with preferential agreements that are stored in free zones.
The Federal Administration of Public Revenues (AFIP) implemented the use of Derivative Certificate for goods originating from States Parties to the mercosur or from a third country with which that trading bloc has a preferential agreement that are stored in free trade zone commercial zones, industrial free zones, export processing zones and special customs areas.
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The use of Derivative Certificates will be voluntary. The will to make use of them must be expressed through the declaration of the “Preferential Commercial Agreement” and the “Code of Advantage” at the time of the registration of entry to the Free Zone or at the time of registration of a transfer operation
This provision, materialized through AFIP Resolution 5385, is in line with what was resolved in Decision 33 of the Common Market Council and it establishes the guidelines to follow to carry out the registration of the Derivative Certificate. They will be available on the “Derived Certificates” microsite of the AFIP (https://www.afip.gob.ar).
Derivative Certificates: this is the start-up
It should be made clear that the Derivative Certificates They may be applied to declarations of discharge from the Free Zone under the import for consumption regime (ZFE1) or to declarations of discharge from the Free Zone abroad (ZFTR or ZFRE).
overall resolution will enter into force this Tuesday, although the implementation of its provisions will be carried out according to the schedule which will be available on the AFIP “Derivative Certificates” microsite.
Source: Ambito
