Por medio de la Resolución General AFIP 3942, publicada en el Boletín Oficial del 7/10/16, se Implementó el Certificado de Origen Digital (COD) entre la República Argentina y la República Federativa del Brasil conforme al Sistema Informático de Certificación de Origen Digital (SCOD) en los términos de Resolución N° 386 del Comité de Representantes de la ALADI, sus modificatorias y complementarias.
A continuación el texto completo de la norma:
Resolución General 3942
Acuerdo de Complementación Económica N° 18 – Octogésimo Tercer Protocolo Adicional. Certificado de origen digital (COD). Plan Piloto entre la República Argentina y la República Federativa del Brasil. Su implementación.
Buenos Aires, 06/10/2016
VISTO la Ley N° 25.506 y el Octogésimo Tercer Protocolo Adicional al Acuerdo de Complementación Económica N° 18, y
CONSIDERANDO:
Que el citado protocolo incorpora la Directiva CCM N° 4/10 de la Comisión de Comercio del MERCOSUR relativa a “Certificación de Origen Digital” según la cual se le otorgó a la certificación de origen en formato digital la misma validez jurídica e idéntico valor que los emitidos en papel.
Que de acuerdo con el Artículo 3° de la mencionada directiva, las partes establecerán las condiciones para la implementación del referido certificado digital a través de instrumentos suscriptos bilateralmente.
Que, al respecto, la República Argentina y la República Federativa del Brasil han suscripto el “Memorando de Entendimiento sobre el uso de Certificados de Origen Digitales entre Argentina y Brasil”, indicando las condiciones para el uso de Certificados de Origen Digital (COD) entre sí, en el marco de la Resolución N° 386 del Comité de Representantes de la ALADI, sus modificatorias y complementarias.
Que, asimismo, mediante la Reunión Bilateral llevada a cabo los días 1 y 2 de septiembre del 2016 entre las delegaciones de Argentina y Brasil, se acordaron los términos de referencia para la implementación del Plan Piloto del COD.
Que a los efectos de la emisión de los certificados de origen digital en la República Argentina serán de aplicación los lineamientos dispuestos en la Ley N° 25.506 de Firma Digital.
Que la sustitución progresiva de los certificados de origen en papel por los certificados de origen digitales contribuirá a la facilitación del comercio entre los países.
Que en virtud de ello, corresponde implementar los requisitos y procedimientos aplicables para la tramitación de estos nuevos Certificados de Origen Digital (COD) dentro del ámbito nacional.
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, Técnico Legal Aduanera, de Recaudación y de Sistemas y Telecomunicaciones y la Dirección General de Aduanas.
Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 7° del Decreto N° 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.
Por ello,
El ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
CERTIFICADO DE ORIGEN DIGITAL (COD)
ARTÍCULO 1° — Impleméntase el Certificado de Origen Digital (COD) entre la República Argentina y la República Federativa del Brasil conforme al Sistema Informático de Certificación de Origen Digital (SCOD) en los términos de Resolución N° 386 del Comité de Representantes de la ALADI, sus modificatorias y complementarias.
ARTÍCULO 2° — Los exportadores de mercadería con destino a la República Federativa del Brasil y los importadores que ingresen mercadería originaria de ese país en el marco de los Acuerdos de Complementación Económica N° 14 y N° 18, podrán tramitar el Certificado de Origen Digital (COD) conforme las pautas establecidas en la presente.
ARTÍCULO 3° — Las entidades certificantes deberán llevar adelante procesos de homologación externos e internos siempre y cuando opten por emitir los certificados que por el Artículo 1° de la presente se implementan.
DISPOSICIONES TRANSITORIAS – PLAN PILOTO
ARTÍCULO 4° — El Certificado de Origen Digital (COD) deberá estar vinculado a una operación real y guardar relación con el certificado de origen emitido en formato papel para dicha operación.
ARTÍCULO 5° — El exportador solicitará a la entidad habilitante el COD, el cual se emitirá junto al certificado de origen en formato papel. Ambos certificados serán remitidos al importador quien los presentará en la Aduana de destino.
ARTÍCULO 6° — En caso de existir divergencias entre el COD y el certificado de origen emitido en formato papel, prevalecerá la información indicada en el este último.
ARTÍCULO 7° — Los operadores que participen del Plan Piloto deberán observar las pautas procedimentales contenidas en el “Manual del Usuario Externo”, que estarán disponibles en el micrositio “Certificado de Origen Digital – COD” del sitio “web” de esta Administración Federal (http://www.afip.gob.ar).
ARTÍCULO 8° — El Plan Piloto se desarrollará por un período de tres meses contados a partir del 10 de octubre de 2016, prorrogable por un período de hasta tres meses adicionales, a pedido de cualquiera de las partes invocando motivos justificados al efecto.
ARTÍCULO 9° — Las disposiciones de la presente entrarán en vigencia a partir del día de su publicación en el Boletín Oficial.
ARTÍCULO 10. — Regístrese, dése a la Dirección Nacional del Registro Oficial para su publicación y difúndase a través del Boletín de la Dirección General de Aduanas. Cumplido, archívese. — Alberto Abad.
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Palms down, Apple’s application keep wins via a mile. It is really a massive number of all forms of apps vs a really not happy variety of a handful for Zune. Microsoft consists of Options, especially in the realm of game titles, still I am not confident I would require in the direction of bet on the foreseeable future if this portion is sizeable to you. The iPod is a much much better alternative within just that scenario.
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If you happen to be continue to upon the fence: get your favourite earphones, intellect down in the direction of a Simplest Buy and check with towards plug them into a Zune then an iPod and see which just one sounds far better in the direction of by yourself, and which interface helps make by yourself smile even more. Then you’ll notice which is specifically for you.
The refreshing Zune browser is shockingly Excellent, yet not as Wonderful as the iPod’s. It works nicely, nevertheless is just not as immediate as Safari, and has a clunkier interface. If by yourself from time to time system on using the web browser that’s not an issue, but if you happen to be planning in the direction of study the net alot against your PMP then the iPod’s much larger screen and far better browser may be critical.
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Palms down, Apple’s app retail outlet wins by way of a mile. It is really a significant preference of all sorts of programs vs a really unsatisfied selection of a handful for Zune. Microsoft contains Ideas, especially inside the realm of online games, but I’m not indeed I might have to have in the direction of bet upon the long run if this function is major in the direction of you. The iPod is a much improved final decision within just that case.
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I’ll products this critique toward Two versions of humans: existing Zune home owners who are taking into consideration an improve, and human beings trying in the direction of make a decision concerning a Zune and an iPod. (There are other gamers significance thinking of out there, including the Sony Walkman X, however I count on this offers on your own sufficient data to crank out an informed selection of the Zune vs gamers other than the iPod line as well.)
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I am going to machines this evaluation in the direction of 2 patterns of persons: existing Zune homeowners who are taking into consideration an up grade, and Those making an attempt in direction of determine in between a Zune and an iPod. (There are other gamers great importance thinking of out there, including the Sony Walkman X, but I anticipate this provides by yourself ample info in direction of make an mindful alternative of the Zune vs avid gamers other than the iPod line as perfectly.)
Apple at the moment includes Rhapsody as an application, which is a fantastic get started, still it is at the moment hampered as a result of the inability in direction of retail store locally upon your iPod, and has a dismal 64kbps bit rate. If this adjustments, then it will somewhat negate this convenience for the Zune, nonetheless the 10 tunes for each month will still be a massive furthermore in just Zune Pass’ want.
Zune and iPod: Most humans examine the Zune toward the Touch, nevertheless immediately after looking at how thin and shockingly small and light it is, I acquire it in the direction of be a pretty distinctive hybrid that brings together qualities of the two the Contact and the Nano. It’s fairly colourful and gorgeous OLED exhibit is a little smaller than the touch screen, but the player by itself feels Incredibly a bit smaller sized and lighter. It weighs above 2/3 as much, and is considerably smaller in just width and peak, though being only a hair thicker.
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Fingers down, Apple’s application retail store wins by means of a mile. It is a enormous determination of all styles of apps vs a instead sad conclusion of a handful for Zune. Microsoft consists of Designs, in particular within the realm of online games, but I’m not positive I’d need to have in the direction of wager on the foreseeable future if this portion is major to on your own. The iPod is a much better preference inside that case.
The new Zune browser is astonishingly optimistic, but not as positive as the iPod’s. It functions properly, nevertheless isn’t really as quick as Safari, and contains a clunkier interface. If on your own once in a while application upon utilizing the world wide web browser that is not an issue, but if you’re designing towards examine the web alot against your PMP then the iPod’s much larger exhibit and superior browser may possibly be major.
Zune and iPod: Optimum Those people review the Zune in direction of the Contact, but after viewing how skinny and surprisingly very little and light it is, I choose it to be a quite distinctive hybrid that brings together attributes of the two the Touch and the Nano. It really is amazingly colourful and lovely OLED exhibit is marginally more compact than the contact screen, but the player by itself feels Incredibly a bit more compact and lighter. It weighs more than 2/3 as considerably, and is significantly smaller in just width and peak, although becoming accurately a hair thicker.
Concerning me and my partner we’ve owned further MP3 avid gamers above the decades than I can depend, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and many others. But, the previous couple of a long time I have settled down in the direction of a person line of gamers. Why? For the reason that I was satisfied to obtain how well-designed and exciting towards employ the underappreciated (and extensively mocked) Zunes are.
This is using a bit further subjective, still I substantially want the Zune Sector. The interface is colorful, has further flair, and some great features including ‘Mixview’ that enable you instantly look at comparable albums, new music, or other end users identical in direction of what you happen to be listening to. Clicking on one of those will center on that product, and an additional fastened of «neighbors» will arrive into look at, allowing for oneself in the direction of navigate around investigating as a result of comparable artists, songs, or people. Talking of end users, the Zune «Social» is also Wonderful pleasurable, permitting by yourself find other folks with shared preferences and turning into close friends with them. Your self then can hear in direction of a playlist built centered on an amalgamation of what all your friends are listening in the direction of, which is too interesting. Those people concerned with privacy will be relieved in the direction of recognize on your own can keep away from the community in opposition to observing your specific listening patterns if oneself therefore acquire.
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Sorry for the huge critique, but I’m rather loving the clean Zune, and count on this, as well as the excellent evaluations some other folks incorporate created, will help you come to a decision if it’s the right selection for oneself.
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