{"id":21045,"date":"2023-07-11T20:34:44","date_gmt":"2023-07-11T20:34:44","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-1930-de-1991\/"},"modified":"2023-07-11T20:34:44","modified_gmt":"2023-07-11T20:34:44","slug":"decreto-1930-de-1991","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-1930-de-1991\/","title":{"rendered":"DECRETO 1930 DE 1991"},"content":{"rendered":"\n

DECRETO 1930 DE 1991 \u00a0 \u00a0<\/p>\n

(Agosto \u00a08) \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Por el cual se introducen algunas modificaciones en el \u00a0Arancel de Aduanas y se dictan otras disposiciones. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Nota \u00a01: Derogado por el Decreto 2743 de 1991. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Nota \u00a02: Modificado por el Decreto 2575 de 1991. \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

El Presidente de la Rep\u00fablica de \u00a0Colombia, en ejercicio de las facultades conferidas por el art\u00edculo 189 \u00a0numerales 11 y 25 de la Constituci\u00f3n Pol\u00edtica, en desarrollo de la \u00a0 \u00a0Ley 6\u00aa. de 1971, \u00a0habiendo o\u00eddo el concepto del Consejo Nacional de Pol\u00edtica Aduanera, y en \u00a0concordancia con el art\u00edculo 81 de la \u00a0 \u00a0Ley 49 de 1990 \u00a0y la Resoluci\u00f3n 52 de 1991 de la Junta Monetaria, \u00a0 \u00a0<\/p>\n

DECRETA: \u00a0 \u00a0<\/p>\n

Art\u00edculo 1o. Modificado por el Decreto 2575 de 1991, \u00a0art\u00edculo 1\u00ba. Ad\u00f3ptase la siguiente nota adicional en el Arancel de Aduanas: \u00a0Se\u00f1\u00e1lase 0% de gravamen arancelario a la maquinaria y equipos clasificados por \u00a0las partidas que a continuaci\u00f3n se indican: \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

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\u00a0 \u00a0 \u00a0<\/p>\n

Texto inicial: \u00a0\u201cAd\u00f3ptase la siguiente nota adicional en el arancel \u00a0de Aduanas: \u00a0 \u00a0<\/p>\n

“Se\u00f1\u00e1lase 0% de \u00a0gravamen arancelario a la maquinaria y equipo clasificados por las partidas que \u00a0a continuaci\u00f3n se indican: \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

PARTIDA \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

PARTIDA \u00a0\u00a0<\/p>\n

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8905100000 \u00a0\u00a0<\/p>\n

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8905900000 \u00a0\u00a0<\/p>\n

8907901000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8907909000 \u00a0\u00a0<\/p>\n

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9006100000 \u00a0\u00a0<\/p>\n

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9006300000 \u00a0\u00a0<\/p>\n

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9008400000 \u00a0\u00a0<\/p>\n

9009110000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9009120000 \u00a0\u00a0<\/p>\n

9009210000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

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9015809000 \u00a0\u00a0<\/p>\n

9016001100 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9016001200 \u00a0\u00a0<\/p>\n

9016001900 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9018509000 \u00a0\u00a0<\/p>\n

9018903090 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9019100010 \u00a0\u00a0<\/p>\n

9025109000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9025801000 \u00a0\u00a0<\/p>\n

9026104000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9026802000 \u00a0\u00a0<\/p>\n

9027401000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9027501000 \u00a0\u00a0<\/p>\n

9027803000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9028301000 \u00a0\u00a0<\/p>\n

9028309000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9029209000 \u00a0\u00a0<\/p>\n

9031200010 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9031200090 \u00a0\u00a0<\/p>\n

9031409000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

9031803000 \u00a0\u00a0<\/p>\n

9031809000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

Art\u00edculo 2\u00ba.. Para tener derecho al \u00a0tratamiento arancelario previsto en el art\u00edculo anterior, el interesado, antes \u00a0de solicitar al Incomex la expedici\u00f3n del registro o licencia de importaci\u00f3n \u00a0correspondiente, deber\u00e1 invertir una cantidad equivalente por lo menos al 30% \u00a0del valor FOB total de la importaci\u00f3n, en la compra de T\u00edtulos Canjeables por \u00a0Certificados de Cambio que venda el Banco de la Rep\u00fablica en las condiciones \u00a0se\u00f1aladas por la Junta Monetaria, en los art\u00edculos 1o., 2o. y 3o.de la \u00a0Resoluci\u00f3n 52 de 1991. \u00a0 \u00a0<\/p>\n

Art\u00edculo 3\u00ba. Modificado por el Decreto 2575 de 1991, \u00a0art\u00edculo 2\u00ba: Ad\u00f3ptase la siguiente nota adicional en el Arancel de Aduanas: \u00a0Se\u00f1\u00e1lase 0% de gravamen arancelario a la maquinaria y equipo clasificados por \u00a0las partidas que a continuaci\u00f3n se indican: \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

PARTIDAS \u00a0\u00a0<\/p>\n

7308100000 \u00a0\u00a0<\/p>\n

7308200000 \u00a0\u00a0<\/p>\n

7309000010 \u00a0\u00a0<\/p>\n

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7611000000 \u00a0\u00a0<\/p>\n

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9029101000 \u00a0\u00a0<\/p>\n

9029102000 \u00a0\u00a0<\/p>\n

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9032100090 \u00a0\u00a0<\/p>\n

9032891000 \u00a0\u00a0<\/p>\n

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9032899000 \u00a0\u00a0<\/p>\n

9402101000 \u00a0\u00a0<\/p>\n

9402901000 \u00a0\u00a0<\/p>\n

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9405101000 \u00a0 \u00a0 \u00a0<\/p>\n

\u00a0 \u00a0 \u00a0<\/p>\n

Texto inicial: \u00a0 \u00a0\u201cAd\u00f3ptase la siguiente nota adicional en el Arancel \u00a0de Aduanas: \u00a0 \u00a0<\/p>\n

“Se\u00f1\u00e1lase 0% de \u00a0gravamen arancelario a la maquinaria y equipo clasificados por las partidas que \u00a0a continuaci\u00f3n se indican: \u00a0 \u00a0 \u00a0\u00a0<\/p>\n

PARTIDA \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

PARTIDA \u00a0\u00a0<\/p>\n

7308100000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

7308200000 \u00a0\u00a0<\/p>\n

7309000010 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

7309000090 \u00a0\u00a0<\/p>\n

8402110000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8402120000 \u00a0\u00a0<\/p>\n

8402190000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8402200000 \u00a0\u00a0<\/p>\n

8413200000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

8413600000 \u00a0\u00a0<\/p>\n

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Art\u00edculo 4o. Para tener derecho al \u00a0tratamiento arancelario previsto en el art\u00edculo anterior, el interesado deber\u00e1 \u00a0cumplir los requisitos previstos en el art\u00edculo 2o. de este Decreto y acreditar \u00a0con anterioridad a ello, la inexistencia de producci\u00f3n nacional de la \u00a0mercanc\u00eda, mediante certificaci\u00f3n expedida por el Incomex. \u00a0 \u00a0<\/p>\n

Art\u00edculo 5o. Las empresas a que \u00a0hace referencia el art\u00edculo 82 de la \u00a0 \u00a0Ley 49 de 1990, \u00a0que importen la maquinaria y equipo de que trata el presente Decreto, podr\u00e1n \u00a0cancelar el impuesto a las importaciones, el impuesto sobre las ventas y los \u00a0grav\u00e1menes arancelarios, mediante los T\u00edtulos de Deuda Privada \u00a0“TDP’S”, a que se refiere el \u00a0 \u00a0Decreto 840 de 1991, \u00a0expedidos con las condiciones y caracter\u00edsticas financieras all\u00ed previstas, \u00a0salvo en lo referente al plazo de los mismos, el cual ser\u00e1 de cuatro (4) a\u00f1os y \u00a0a la amortizaci\u00f3n de capital e intereses, la cual se efectuar\u00e1 en una sola \u00a0cuota al vencimiento de dicho plazo. \u00a0 \u00a0<\/p>\n

Igualmente podr\u00e1n cancelarse con \u00a0los T\u00edtulos de Deuda Privada “TDP’S”, de que trata el inciso \u00a0anterior, los grav\u00e1menes arancelarios, el impuesto a las importaciones y el \u00a0impuesto sobre las ventas que se causen por las importaciones de la maquinaria \u00a0y equipo de que trata el presente Decreto, destinados a proyectos de inversi\u00f3n \u00a0privada que tengan como finalidad el aumento de la capacidad de generaci\u00f3n de \u00a0energ\u00eda, previo concepto favorable del Departamento Nacional de Planeaci\u00f3n. \u00a0 \u00a0<\/p>\n

Par\u00e1grafo. Lo dispuesto en el \u00a0presente art\u00edculo, ser\u00e1 aplicable a la maquinaria y equipo, cuyo documento de \u00a0transporte que ampare su llegada a Colombia, tenga fecha de expedici\u00f3n anterior \u00a0al 31 de diciembre de 1991. \u00a0 \u00a0<\/p>\n

Art\u00edculo 6o. El presente Decreto \u00a0rige a partir de la fecha de su publicaci\u00f3n. \u00a0 \u00a0<\/p>\n

Publ\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n

Dado en Santa Fe de Bogot\u00e1, D. C., a 8 de agosto de 1991. \u00a0 \u00a0<\/p>\n

CESAR GAVIRIA TRUJILLO \u00a0 \u00a0<\/p>\n

El Ministro de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n

RUDOLF HOMMES RODRIGUEZ.<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

DECRETO 1930 DE 1991 \u00a0 \u00a0 (Agosto \u00a08) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Por el cual se introducen algunas modificaciones en el \u00a0Arancel de Aduanas y se dictan otras disposiciones. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nota \u00a01: Derogado por el Decreto 2743 de 1991. \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nota \u00a02: Modificado por el Decreto […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-21045","post","type-post","status-publish","format-standard","hentry","category-decretos-1991"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/21045","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=21045"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/21045\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=21045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=21045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=21045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}