DECREE NO 5,902, DE September 20, 2006.

Disposes on the execution of the Qüteneth Eighth Additional Protocol to the Economic Supplementation Agreement in the 18, between the Governments of the Federative Republic of Brazil, the Argentine Republic, the Republic of Paraguay and the Eastern Republic of Uruguay, April 20, 2006.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution conferring you the art. 84, inciso IV, of the Constitution, and

Considering that the 1980 Treaty of Montevideo, which created the Association Latin American Integration (ALADI), signed by Brazil on August 12, 1980 and approved by the National Congress, through Legislative Decree no 66 of November 16, 1981, provides for the modality of Economic Supplementation Arrangement ;

Considering that the Plenipotentiaries of the Federative Republic of Brazil, of the Republic Argentina, the Republic of Paraguay and the Eastern Republic of Uruguay, on the basis of the 1980 Treaty of Montevideo, signed, in Montevideo, on November 29, 1991, the Economic Supplementation Agreement in the 18, between the Governments of the Federative Republic of Brazil, the Republic of Argentina, the Republic of Paraguay and the Eastern Republic of Uruguay, incorporated into Brazilian domestic law by the Decree no 550 of May 27, 1992 ;

Considering that the Plenipotentiaries of the Federative Republic of Brazil, of the Republic Argentina, the Republic of Paraguay and the Eastern Republic of Uruguay, on the basis of the 1980 Treaty of Montevideo, signed, in Montevideo, on April 20, 2006, the Fifteenth Eighth Additional Protocol to the Supplementation Agreement Economic in 18, between the Governments of the Federative Republic of Brazil, the Argentine Republic, the Republic of Paraguay and the Eastern Republic of Uruguay ;

DECRETA:

Art. 1st The Fiftieth Eighth Additional Protocol to the Agreement Economic Supplementation no 18, between the Governments of the Federative Republic of Brazil, the Republic of Argentina, the Republic of Paraguay and the Eastern Republic of Uruguay, attached by copy to this Decree, shall be executed and complied with so entirely as if it contains.

Art. 2nd This Decree comes into effect on the date of its publication.

Brasilia, September 20. 2006 ; 185th of Independence and 118th of the Republic.

LUIZ INACIO LULA DA SILVA

Celso Luiz Nunes Amorim

This text does not replace the published in the D.O.U. of 9/21/2006.

ECONOMIC SUPPLEMENTATION AGREEMENT NO 18 CELEBRATED

BETWEEN ARGENTINA, BRAZIL, PARAGUAY AND URUGUAY

Fiftieth Eighth Additional Protocol

The Plenipotentiaries of the Argentine Republic, the Federative Republic of the Brazil, of the Republic of Paraguay and the Eastern Republic of Uruguay, accredited by their respective Governments, second powers bestowed in good and due form, deposited expeditiously at the General Secretariat of the Latin American Association of Integration (ALADI),

TAKING INTO ACCOUNT THE Eighteenth Additional Protocol to the Agreement Economic Supplementation # 18 and the GMC Resolution No. 43/03,

CONVEEM IN:

Article 1-Incorporation to the Agreement on Economic Supplementation N ° 18 a Directive Paragraph 06/05 of the Trade Commission of MERCOSUR (CCM), concerning the Explanatory Note of the MERCOSUR Origin Regime, which is listed as an Annex and is part of this Protocol.

Article 2º-This Protocol shall enter into force thirty days after the notification of the General Secretariat of ALADI to the signatory countries accusing the receipt of the notice of the MERCOSUR Registry, informing the incorporation of the MERCOSUR standard and its corresponding Additional Protocol to the legal ordinations of the four States Parties to the MERCOSUR.

The General Secretariat of ALADI should make such notification, if possible, in the same day as to receive the communication from the Registry of MERCOSUR.

The General Secretariat of ALADI shall be depositary of this Protocol, of which will send duly authenticated copies to the Governments of the signatory countries and to the Registry of the MERCOSUR.

IN FÉ DO, the respective Plenipotentiaries sign this Protocol in the city of Montevideo, at the twenty days of the month of April of the year two thousand and six, in an original in the Portuguese and Spanish languages, both of which are equally valid texts. (a.:) By the Government of the Argentine Republic: Juan Carlos Olima ; By the Government of the Federative Republic of Brazil: Bernardo Pericás Neto ; By the Government of the Republic of Paraguay: Juan Carlos Ramírez Montalbetti ; By the Government of the East Republic of Uruguay: Gonzalo Rodríguez Gigena.

MERCOSUL/CCM/DIR # 06/05

EXPLANATORY NOTE TO THE MERCOSUR ORIGIN REGIME

VISTA: The Treaty of Assumption, the Black Gold Protocol and the Decision Paragraph 01/04 of the Common Market Council.

CONSIDERING:

That some themes referred to the MERCOSUR Origin Regime require common interpreting and harmonized practices.

That it is necessary to confer legal soundness in all matter regarding the interpretation and operationality of the MERCOSUR Source Regime.

That it is necessary to guarantee the access of commercial operators the subjects consensual in the MERCOSUR Origin Regime.

THE TRADE BLOC OF MERCOSUR

APPROVES THE FOLLOWING DIRECTOR:

Art. 1-The filling of the MERCOSUR Certificate of Origin in the operations involving a third operator, pursuant to Article 10 of the CMC Decision No. 1/04 should be carried out as follows:

1) The field 2 (Importer) of the Source Certificate must be filled with the name of the importer of the country of final destination of the commodity.

2) Field 12 (FOB Value) must be filled with the corresponding value to the of the consignor invoice in field 7 (Commercial Invoice) of the certificate.

3) The Certificate of Origin is to be issued from the date of issue of the commercial invoice consignothing in field 7 or during the 60 (sixty) days following.

Art. 2-Field 7 (Commercial Invoice) of the MERCOSUR Certificate of Origin, in the operations relating to the preceding Article, can be completed in one of the following ways:

a) with the number and date of the commercial invoice issued by the exporter of the country of origin of the goods (first invoice).

In this case, you should note in field 14 (Observations) of the Certificate, which if deals with an operation on account and order of a third operator, as well as the name, address and country of the latter. For the disembarking of the goods in the importing country, you must be indicated, in the form of a sworn statement, in the last invoice, that this corresponds with the Certificate of Origin that presents itself, quoting the number of the same and its date of issue, all of this, duly signed by the operator.

b) with the number and date of the commercial invoice issued by the third operator to the importer of the final destination country of the merchandise (last invoice)

In this case, you should note in field 14 (Observations) of the Certificate of Origin, which is an operation on account and order of the third operator, as well as its name, address and country. For the purposes of control and verification of the origin, the data listed in the Producer Declaration and first invoice will be considered.

Art. 3-Field 14 (Observations) of the MERCOSUR Certificate of Origin may be used to include any supplementary information on the other fields of the Certificate, without prejudice to the cases expressly set out in the MERCOSUR Origin Regime.

Art. 4-For each Certificate of Origin may correspond more than one commercial invoice, and a same commercial invoice could correspond with more than one Certificate of Origin.

Art. 5-The signatures required in the fields 15 (Statement of the Final Producer or Exporter) and 16 (Certification of the Enabled Entity) of the Certificate of Origin should be autographs.

Art. 6-States Parties shall instruct their respective Representations together with the Latin American Integration Association (ALADI) for the protocolisation of this Guideline under the Economic Supplementation Agreement No. 18, on the terms established in GMC Resolution No. 43/03.

Art. 7-States Parties shall incorporate the present Guideline to their national legal ordinations before 01 /XI/05.

LXXVIII CCM-Montevideo, 31 /VIII/0