Abstract

This article presents the institutional framework of preferential and non-preferential certificate of origin in Colombia. Special emphasis is made in the process of verification, the sanctioning regime and the common errors that Companies incur, also describing some current trends of the Authority to disregard the Proof of Origin. Preferential Origin, Suspension of Preferential Tariff Treatment, Verification, Free Trade Agreement, Sanctions and Penalties, Authorized Exporter, Transshipment, Non-preferential origin, Proof of Origin.

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