{"id":15844,"date":"2023-07-07T19:42:32","date_gmt":"2023-07-07T19:42:32","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/07\/decreto-3108-de-1981\/"},"modified":"2023-07-07T19:42:32","modified_gmt":"2023-07-07T19:42:32","slug":"decreto-3108-de-1981","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/07\/decreto-3108-de-1981\/","title":{"rendered":"DECRETO 3108 DE 1981"},"content":{"rendered":"\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">DECRETO 3108 \u00a0DE 1981 <\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">(noviembre 6) \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">por el \u00a0cual se introducen unas modificaciones en el Arancel de Aduanas. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Nota: Derogado \u00a0parcialmente por el Decreto 204 de 1982. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">El Presidente de la Rep\u00fablica de Colombia, en uso de sus \u00a0facultades legales y en especial de las que le confiere la Ley 6\u00aa de 1971, y o\u00eddo \u00a0el concepto previo del Consejo Nacional de Pol\u00edtica Aduanera, \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">DECRETA: \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 1\u00b0 Se\u00f1\u00e1lanse los siguientes grav\u00e1menes ad valorem \u00a0a las posiciones que a continuaci\u00f3n se indican: \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Posici\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Gravamen \u00a0 \u00a0% \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">29.15.21.51 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">1 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">70.12.00.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">70.20.03.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">10 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">70.20.03.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">10 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">84:06.09.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">84.15.09.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">84.15.90.05 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.01.10.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.01.12.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.14.02.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.14.03.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.14.04.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.14.90.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.14.90.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.01.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.01.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.02.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.02.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.02.21 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15 03.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.03.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.04.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.04.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.90.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">25 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.15.90.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">25 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.17.01.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">35 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.17.90.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.18.01.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.18.02.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.18.03.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.06.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.11.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">25 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.11.09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.21.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.21.09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.56.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.90.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">25 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.19.90.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.21.01.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.21.12.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">5 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.23.01.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.23.03.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.23.09.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">85.23.89.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.03.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.03.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89:01.04.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.04.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.04.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">10 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.89.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">89.01.89.11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">98.15.01.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">98.15.90.00 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 2\u00b0 Modif\u00edcase la descripci\u00f3n y gravamen de las \u00a0siguientes posiciones del Arancel de Aduanas: \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Posici\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Descripci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Gravamen \u00a0 \u00a0% \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">84.15.09.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">De 1\/8 HP o menos \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">40 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">84.15.09.03 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">De m\u00e1s de 1\/8 HP y hasta 1\/2 HP \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 3\u00b0 Ver \u00a0modificaci\u00f3n del Decreto 204 de 1982, \u00a0art\u00edculo 7\u00ba. Cr\u00e9anse en el Arancel de Aduanas las siguiente posiciones con \u00a0la descripci\u00f3n y gravamen se\u00f1alados a continuaci\u00f3n: \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Posici\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Descripci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Gravamen \u00a0 \u00a0% \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">32.09.03.01 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Pintura fotoluminiscente \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">20 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">32.09.03.99 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Las dem\u00e1s \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">30 \u00a0\u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">34.11.90.09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Para partes de los \u00edtems 84.11.03.01 y 84.11.03.09 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">25 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 4\u00b0 Derogado \u00a0por el Decreto 204 de 1982, \u00a0art\u00edculo 7\u00ba. Establ\u00e9cese \u00a0un gravamen ad valorem del quince por ciento (15%) para los chips de poli\u00e9ster \u00a0mate y semimate clasificables por la posici\u00f3n 39.01.04.01, cuando sea \u00a0importados como materia prima por industrias productoras de bienes para el \u00a0sector textil. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Para tener derecho a este gravamen se deber\u00e1 cumplir en el \u00a0momento de la nacionalizaci\u00f3n con los siguientes requisitos: \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">A) Concepto favorable del Ministerio de Desarrollo o de la \u00a0entidad que \u00e9ste designe, y \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">B) Clasificaci\u00f3n arancelaria expedida por la Divisi\u00f3n de Arancel \u00a0de la Direcci\u00f3n General de Aduanas. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 5\u00b0 Derogado \u00a0por el Decreto 204 de 1982, \u00a0art\u00edculo 7\u00ba Prorr\u00f3gase \u00a0hasta el 1\u00b0 de junio de 1982 la vigencia del gravamen ad valorem del uno por \u00a0ciento (1%) establecido por el Decreto \u00a01209 de mayo 11 de 1981 para los chips de \u00a0poli\u00e9ster brillante clasificables por la posici\u00f3n 39.01.04.01. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Art\u00edculo 6\u00b0 El presente Decreto rige a partir de la fecha \u00a0de su expedici\u00f3n. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Comun\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Dado en Bogot\u00e1, D. E., a noviembre 6 de 1981. \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">JUDO CESAR TURBAY AYALA \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">\u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">El Ministro de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\">Eduardo \u00a0Wiesner Dur\u00e1n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p style=\"margin-top: 0; margin-bottom: 0\" align=\"justify\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 DECRETO 3108 \u00a0DE 1981 (noviembre 6) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 por el \u00a0cual se introducen unas modificaciones en el Arancel de Aduanas. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nota: Derogado \u00a0parcialmente por el Decreto 204 de 1982. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 El Presidente de la Rep\u00fablica de Colombia, en uso de sus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-15844","post","type-post","status-publish","format-standard","hentry","category-decretos-1981"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/15844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/comments?post=15844"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/15844\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=15844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=15844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=15844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}