In brief
Two new measures have been enacted to further advance the digitalization and simplification of procedures related to preferential origin within MERCOSUR.
On the one hand, SICPME Resolution No. 247/2026 — issued by the Secretariat of Industry, Commerce and Small and Medium-Sized Enterprises — introduces origin self-certification for exports carried out under ACE No. 18 (MERCOSUR). On the other hand, ARCA General Resolution No. 5880/2026 — issued by the Customs Collection and Control Agency (ARCA) — implements a digital procedure for the submission of Digital Certificates of Origin (COD, for its acronym in Spanish) to obtain the release of certain customs guarantees.
In focus
SICPME Resolution No. 247/2026 implements in Argentina CMC Decision No. 5/2023 and allows producers and exporters to certify the origin of goods through a self-issued Declaration of Origin, without prior intervention by the competent authority. The declaration must be issued through the TAD platform, will have the nature of a sworn statement, and will be subject to subsequent verification controls.
Among its key provisions, the regulation establishes that:
- It will apply exclusively to transactions conducted under ACE No. 18 (MERCOSUR).
- The declaration may be issued within 180 days from the date of the commercial invoice and will remain valid for 12 months.
- Supporting documentation must be retained for a period of five years.
- Suspension and disqualification sanctions may be imposed in cases of non-compliance or inaccurate origin declarations.
Meanwhile, ARCA General Resolution No. 5880/2026 enables the submission of the Digital Certificate of Origin through the SITA system to request the release of guarantees posted due to the “Lack of MERCOSUR Certificate of Origin” (FCEO, for its acronym in Spanish) and the related “Automatic Penalties” (MUAU, for its acronym in Spanish). This measure replaces the submission of paper-based certificates with a fully digital procedure, simplifying operations and expediting the release of guarantees.
Effective dates
- ARCA General Resolution No. 5880/2026: effective as of 27 July 2026.
- SICPME Resolution No. 247/2026: enters into force on 26 September 2026.
Victoria Acevedo Freixas, Associate, has contributed to this alert.