{"id":21491,"date":"2023-07-11T20:35:14","date_gmt":"2023-07-11T20:35:14","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-775-de-1991\/"},"modified":"2023-07-11T20:35:14","modified_gmt":"2023-07-11T20:35:14","slug":"decreto-775-de-1991","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/07\/11\/decreto-775-de-1991\/","title":{"rendered":"DECRETO 775 DE 1991"},"content":{"rendered":"\n<p>DECRETO 775 DE 1991 \u00a0 \u00a0<\/p>\n<p>(marzo 19) \u00a0 \u00a0<\/p>\n<p>POR \u00a0EL CUAL SE REDUCE LA TARIFA DEL IMPUESTO A LAS IMPORTACIONES PARA ALGUNAS \u00a0PARTIDAS DEL ARANCEL DE ADUANAS. \u00a0 \u00a0<\/p>\n<p>El \u00a0Presidente de la Rep\u00fablica de Colombia, en ejercicio de las facultades \u00a0extraordinarias conferidas por el art\u00edculo 79 de la Ley 49 de 1990 y \u00a0habiendo o\u00eddo la Comisi\u00f3n creada por el art\u00edculo 80 de la misma ley, \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>Art\u00edculo \u00a01. 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\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0\u00a0<\/p>\n<p>9507909000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0<\/p>\n<p>Art\u00edculo \u00a02. Red\u00facese al 0% del valor CIF, la tarifa del impuesto a las importaciones de \u00a0que trata la Ley 75 de 1986, \u00a0art\u00edculo 95, para los principios activos para la preparaci\u00f3n de plaguicidas y \u00a0las materias primas para la preparaci\u00f3n de estos principios activos, que \u00a0clasifiquen por los cap\u00edtulos 28, 29 y 38 del Arancel de Aduanas y cuyo destino \u00a0sea exclusivamente la utilizaci\u00f3n en el sector agropecuario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo \u00a03. Red\u00facese al 5 % del valor CIF, la tarifa del impuesto a las importaciones de \u00a0que trata la Ley 75 de 1986, \u00a0art\u00edculo 95, para los plaguicidas terminados, que clasifiquen por los cap\u00edtulos \u00a028, 29 y 38 del Arancel de Aduanas y cuyo destino sea exclusivamente la \u00a0utilizaci\u00f3n en el sector agropecuario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo \u00a04. Para la aplicaci\u00f3n de las tarifas previstas en los art\u00edculos 2\u00ba y 3\u00ba del \u00a0presente Decreto, el interesado al presentar ante el Incomex la solicitud de \u00a0registro de importaci\u00f3n, deber\u00e1 cumplir los siguientes requisitos: \u00a0 \u00a0<\/p>\n<p>a) \u00a0Declarar en la solicitud su voluntad de acogerse al presente Decreto; \u00a0 \u00a0<\/p>\n<p>b) \u00a0Obtener, sobre la solicitud de importaci\u00f3n, visto bueno del Ministerio de \u00a0Agricultura o de la entidad que \u00e9ste designe; \u00a0 \u00a0<\/p>\n<p>c) \u00a0Anexar un certificado expedido por el Instituto Colombiano Agropecuario, ICA, \u00a0que acredite el registro del solicitante como importador y\/o productor de \u00a0plaguicidas o de principios activos para preparaci\u00f3n de plaguicidas o de \u00a0materias primas para preparaci\u00f3n de principios activos y la vigencia de su \u00a0licencia de venta para el producto final que se importa o para el que se \u00a0produce a partir del principio activo o materia prima que se importa. \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo. \u00a0Para expedir la certificaci\u00f3n de que trata este art\u00edculo, el Instituto \u00a0Colombiano Agropecuario, ICA, constatar\u00e1 que los vol\u00famenes a importar de cada \u00a0plaguicida o principio activo utilizado en la preparaci\u00f3n de plaguicidas o \u00a0materia prima empleada en la elaboraci\u00f3n de principios activos, sea concordante \u00a0con la formulaci\u00f3n de cada producto espec\u00edfico, con los requerimientos de \u00a0vol\u00famenes necesarios para el normal desarrollo de las cosechas y con los \u00a0vol\u00famenes de venta promedios de los \u00faltimos veinticuatro meses, salvo en este \u00a0\u00faltimo caso que se trate de un producto nuevo. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo \u00a05. El presente Decreto rige a partir de la fecha de su publicaci\u00f3n y deroga el Decreto 3099 de 1990 \u00a0y las disposiciones que le sean contrarias. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese \u00a0y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado \u00a0en Bogot\u00e1, D. E., a 19 de marzo de 1991. \u00a0 \u00a0<\/p>\n<p>CESAR \u00a0GAVIRIA TRUJILLO \u00a0 \u00a0<\/p>\n<p>El \u00a0Ministro de Hacienda y Cr\u00e9dito P\u00fablico. \u00a0 \u00a0<\/p>\n<p>RUDOLF \u00a0HOMMES RODRIGUEZ.<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 775 DE 1991 \u00a0 \u00a0 (marzo 19) \u00a0 \u00a0 POR \u00a0EL CUAL SE REDUCE LA TARIFA DEL IMPUESTO A LAS IMPORTACIONES PARA ALGUNAS \u00a0PARTIDAS DEL ARANCEL DE ADUANAS. \u00a0 \u00a0 El \u00a0Presidente de la Rep\u00fablica de Colombia, en ejercicio de las facultades \u00a0extraordinarias conferidas por el art\u00edculo 79 de la Ley 49 de 1990 [&hellip;]<\/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-21491","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\/21491","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=21491"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/21491\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=21491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=21491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=21491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}