\u00a0DECRETO 730 DE 2012<\/p>\n
\u00a0(abril 13)<\/p>\n
D.O. 48.400, abril 13 de 2012<\/p>\n
por el cual se da cumplimiento a los compromisos adquiridos por Colombia en virtud del Acuerdo de Promoci\u00f3n Comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica.<\/p>\n
Nota 1: Reglamentado parcialmente por la Resoluci\u00f3n 32 de 2017.<\/p>\n
Nota 2: Modificado por el Decreto 1546 de 2012.<\/p>\n
El Presidente de la Rep\u00fablica de Colombia, en ejercicio de las facultades constitucionales y legales, en especial de las conferidas por los numerales 11 y 25 del art\u00edculo 189 de la Constituci\u00f3n Pol\u00edtica y con sujeci\u00f3n a lo dispuesto en las Leyes 6a de 1971, 7a de 1991 y 1143 y 1166 de 2007, y<\/p>\n
CONSIDERANDO:<\/p>\n
Que en uso de las facultades establecidas en el art\u00edculo 189 numeral 2 de la Constituci\u00f3n Pol\u00edtica, el Gobierno de la Rep\u00fablica de Colombia suscribi\u00f3 el Acuerdo de Promoci\u00f3n Comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica, sus Cartas adjuntas y sus Entendimientos, en Washington Distrito de Columbia., Estados Unidos de Am\u00e9rica, el 22 de noviembre de 2006, en adelante el Acuerdo, y su Protocolo Modificatorio firmado en Washington Distrito de Columbia, el 28 de junio de 2007, y la Carta Adjunta de la misma fecha, en adelante el Protocolo;<\/p>\n
Que el Congreso de la Rep\u00fablica de Colombia mediante Ley 1143 del 4 de julio de 2007, aprob\u00f3, el \u201cAcuerdo de promoci\u00f3n comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica\u201d, sus \u201cCartas adjuntas\u201d y sus \u201cEntendimientos\u201d, suscritos en Washington el 22 de noviembre de 2006, y mediante la Ley 1166 de 2007 aprob\u00f3 el \u201cProtocolo Modificatorio al Acuerdo de Promoci\u00f3n Comercial Colombia \u2013 Estados Unidos\u201d, firmado Washington, Distrito de Columbia, el 28 de junio de 2007, y la Carta adjunta de la misma fecha\u201d;<\/p>\n
Que la Corte Constitucional, mediante Sentencia C-750 del 24 de julio de 2008, declar\u00f3 exequible el \u201cAcuerdo de Promoci\u00f3n Comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica\u201d, sus \u201cCartas Adjuntas\u201d y sus \u201cEntendimientos\u201d, as\u00ed como sus anexos y su Ley aprobatoria 1143 de 4 de julio de 2007; y mediante Sentencia C-751 del 24 de julio de 2008, declar\u00f3 exequible el \u201cProtocolo Modificatorio al Acuerdo de Promoci\u00f3n Comercial Colombia \u2013 Estados Unidos\u201d, firmado Washington, Distrito de Columbia, el 28 de junio de 2007, y la Carta adjunta de la misma fecha.\u201d, y su Ley aprobatoria 1166 del 21 de noviembre de 2007;<\/p>\n
Que de conformidad con el art\u00edculo 23.4 del Acuerdo, el mismo entrar\u00e1 en vigor sesenta (60) d\u00edas despu\u00e9s de la fecha en que las Partes intercambien notificaciones escritas certificando que han cumplido sus respectivos requisitos legales o en la fecha que las Partes as\u00ed lo acuerden.<\/p>\n
DECRETA:<\/p>\n
\u00a0CAP\u00cdTULO I<\/p>\n
\u00a0Disposiciones iniciales<\/p>\n
Art\u00edculo 1\u00ba. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica pagar\u00e1n los aranceles aduaneros resultado de aplicar las reglas establecidas en el presente decreto.<\/p>\n
Art\u00edculo 2\u00ba. El a\u00f1o uno (1) del programa de eliminaci\u00f3n arancelaria corresponder\u00e1 al a\u00f1o calendario en que el Acuerdo entre en vigor. A partir del a\u00f1o dos (2), la reducci\u00f3n arancelaria de cada etapa ser\u00e1 anual e iniciar\u00e1 el 1\u00b0 de enero del respectivo a\u00f1o.<\/p>\n
Par\u00e1grafo. Enti\u00e9ndase como a\u00f1o en el cual el Acuerdo entra en vigor, el periodo restante al a\u00f1o calendario que transcurre con posterioridad a los sesenta (60) d\u00edas despu\u00e9s de la fecha en que las Partes intercambien notificaciones escritas certificando que han cumplido sus respectivos requisitos legales o en la fecha que las partes as\u00ed lo acuerden, de conformidad con el art\u00edculo 23.4 del Acuerdo.<\/p>\n
Art\u00edculo 3\u00ba. La desgravaci\u00f3n arancelaria de las subpartidas que califiquen como mercanc\u00edas remanufacturadas estar\u00e1 sometida a las reglas establecidas en el Cap\u00edtulo II, Secci\u00f3n C del presente decreto.<\/p>\n
Art\u00edculo 4\u00ba. La Tasa base del arancel aduanero ser\u00e1 la tasa o arancel que se indica para cada subpartida arancelaria, en las Listas de Desgravaci\u00f3n Arancelaria previstas en los art\u00edculos 13, 15 y 27.<\/p>\n
Art\u00edculo 5\u00ba. Las partes de este Acuerdo, de conformidad con lo dispuesto en el Art\u00edculo XXIV del Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994 y el Art\u00edculo V del Acuerdo General sobre el Comercio de Servicios, establecen una zona de libre comercio.<\/p>\n
Art\u00edculo 6\u00ba. Las partes confirman los derechos y obligaciones existentes entre ellas conforme al Acuerdo sobre la OMC y otros acuerdos de los que sean parte.<\/p>\n
\u00a0CAP\u00cdTULO II<\/p>\n
Programa de desgravaci\u00f3n de aranceles aduaneros para mercanc\u00edas no agr\u00edcolas<\/p>\n
SECCI\u00d3N A<\/p>\n
\u00a0CATEGOR\u00cdAS DE DESGRAVACI\u00d3N<\/p>\n
Art\u00edculo 7\u00ba. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n A en el art\u00edculo 13 del presente decreto, quedar\u00e1n totalmente eliminados a partir de la entrada en vigor del Acuerdo.<\/p>\n
Art\u00edculo 8\u00ba. Modificado por el Decreto 1546 de 2012, art\u00edculo 1\u00ba. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n B, en el art\u00edculo 13 del presente decreto, se eliminar\u00e1n en cinco etapas anuales iguales, comenzando en la fecha en que este acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o cinco.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a05%<\/p>\n
4,00%<\/p>\n
3,00%<\/p>\n
2,00%<\/p>\n
1,00%<\/p>\n
0,00%<\/p>\n
\u00a010%<\/p>\n
8,00%<\/p>\n
6,00%<\/p>\n
4,00%<\/p>\n
2,00%<\/p>\n
0,00%<\/p>\n
\u00a015%<\/p>\n
\u00a012,00%<\/p>\n
9,00%<\/p>\n
6,00%<\/p>\n
3,00%<\/p>\n
0,00%<\/p>\n
\u00a020%<\/p>\n
\u00a016,00%<\/p>\n
\u00a012,00%<\/p>\n
8,00%<\/p>\n
4,00%<\/p>\n
0,00%<\/p>\n
\u00a035%<\/p>\n
\u00a028,00%<\/p>\n
\u00a021,00%<\/p>\n
\u00a014,00%<\/p>\n
7,00%<\/p>\n
0,00%<\/p>\n
Texto inicial del art\u00edculo 8\u00ba: \u201cLos aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n B, en el art\u00edculo 13 del presente decreto, se eliminar\u00e1n en cinco etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o cinco.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a05%<\/p>\n
4,00%<\/p>\n
3,00%<\/p>\n
2,00%<\/p>\n
1,00%<\/p>\n
0,00%<\/p>\n
\u00a010%<\/p>\n
8,00%<\/p>\n
6,00%<\/p>\n
4,00%<\/p>\n
2,00%<\/p>\n
0,00%<\/p>\n
\u00a015%<\/p>\n
\u00a012,00%<\/p>\n
9,00%<\/p>\n
6,00%<\/p>\n
3,00%<\/p>\n
0,00%<\/p>\n
\u00a020%<\/p>\n
\u00a016,00%<\/p>\n
\u00a012,00%<\/p>\n
8,00%<\/p>\n
4,00%<\/p>\n
0,00%<\/p>\n
\u00a0Art\u00edculo 9\u00ba. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n C, en el art\u00edculo 13 del presente decreto, se eliminar\u00e1n en diez etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o diez.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a010%<\/p>\n
9,0%<\/p>\n
8,0%<\/p>\n
7,0%<\/p>\n
6,0%<\/p>\n
5,0%<\/p>\n
4,0%<\/p>\n
3,0%<\/p>\n
2,0%<\/p>\n
1,0%<\/p>\n
0,0%<\/p>\n
\u00a015%<\/p>\n
13,5%<\/p>\n
12,0%<\/p>\n
10,5%<\/p>\n
9,0%<\/p>\n
7,5%<\/p>\n
6,0%<\/p>\n
4,5%<\/p>\n
3,0%<\/p>\n
1,5%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
18,0%<\/p>\n
16,0%<\/p>\n
14,0%<\/p>\n
12,0%<\/p>\n
10,0%<\/p>\n
8,0%<\/p>\n
6,0%<\/p>\n
4,0%<\/p>\n
2,0%<\/p>\n
0,0%<\/p>\n
\u00a035%<\/p>\n
31,5%<\/p>\n
28,0%<\/p>\n
24,5%<\/p>\n
21,0%<\/p>\n
17,5%<\/p>\n
14,0%<\/p>\n
10,5%<\/p>\n
7,0%<\/p>\n
3,5%<\/p>\n
0,0%<\/p>\n
\u00a0Art\u00edculo 10. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n F, en el art\u00edculo 13 del presente Decreto deber\u00e1n continuar recibiendo un tratamiento libre de aranceles.<\/p>\n
Art\u00edculo 11. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n K, en el art\u00edculo 13 del presente decreto, se eliminar\u00e1n en siete etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o siete.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a015%<\/p>\n
12,9%<\/p>\n
10,7%<\/p>\n
8,6%<\/p>\n
6,4%<\/p>\n
4,3%<\/p>\n
2,1%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
17,1%<\/p>\n
14,3%<\/p>\n
11,4%<\/p>\n
8,6%<\/p>\n
5,7%<\/p>\n
2,9%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 12. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas en la categor\u00eda de desgravaci\u00f3n U, en el art\u00edculo 13 del presente decreto, deber\u00e1n ser reducidos en un 10 por ciento de la tasa base comenzando en la fecha en que este Acuerdo entre en vigor. El 1\u00b0 de enero del a\u00f1o dos, los aranceles se reducir\u00e1n en 10 por ciento adicional del arancel base. El 1\u00b0 de enero del a\u00f1o tres, los aranceles se reducir\u00e1n en 30 por ciento adicional del arancel base. El 1\u00b0 de enero del a\u00f1o cuatro, los aranceles se reducir\u00e1n en 20 por ciento adicional del arancel base. El 1\u00b0 de enero del a\u00f1o cinco, los aranceles se reducir\u00e1n en 30 por ciento adicional del arancel base, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o cinco.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a015%<\/p>\n
13,5%<\/p>\n
12,0%<\/p>\n
7,5%<\/p>\n
4,5%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
18,0%<\/p>\n
16,0%<\/p>\n
10,0%<\/p>\n
6,0%<\/p>\n
0,0%<\/p>\n
LISTA DE DESGRAVACI\u00d3N<\/p>\n
Art\u00edculo 13. Con excepci\u00f3n de las mercanc\u00edas remanufacturadas a las que se refiere el art\u00edculo 15 del presente decreto, los aranceles aduaneros a las importaciones de las mercanc\u00edas no agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, se eliminar\u00e1n a partir de la entrada en vigor del Acuerdo de la siguiente forma:<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a00301110000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a00301190000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a00301911000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301919000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301920000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301930000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301940000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a00301950000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a00301991100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301991900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a00301999000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a00302110000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302130000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302140000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302190000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302210000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302220000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302230000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302240000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302290000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302310000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302320000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302330000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302340000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302350000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302360000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302390000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302410000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302420000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302430000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302440000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302450000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a00302460000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302470000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302510000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302520000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302530000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302540000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302550000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302560000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302590000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302710000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302720000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302730000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302740000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302790000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302810000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302820000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302830000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302840000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302850000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302890000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00302900000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303110000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303120000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303130000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303140000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303190000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303230000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303240000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303250000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303260000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303290000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303310000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a00303320000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303330000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303340000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a00303390000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a00305310000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a01504201000<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02517410000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02517490000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02525100000<\/p>\n
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A<\/p>\n
\u00a02525200000<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02526100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02526200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02528009000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02529100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02529220000<\/p>\n
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A<\/p>\n
\u00a02529300000<\/p>\n
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A<\/p>\n
\u00a02530100000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02601110000<\/p>\n
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A<\/p>\n
\u00a02601120000<\/p>\n
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A<\/p>\n
\u00a02601200000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02612200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02613100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02613900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02614000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02615100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02615900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02616100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02616901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02616909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02620110000<\/p>\n
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A<\/p>\n
\u00a02620190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02620210000<\/p>\n
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A<\/p>\n
\u00a02620290000<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02620400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02620600000<\/p>\n
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A<\/p>\n
\u00a02620910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02620990000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02621100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02621900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02701110000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02701120010<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02701120090<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02701190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02701200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02702200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02703000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02704001000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02704002000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02704003000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02707999000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a02708200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a02710121100<\/p>\n
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C<\/p>\n
\u00a02710121300<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a02710122000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a02710129200<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
\u00a02710191200<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a02710191900<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a02710192900<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02710193100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a02710200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a02710910000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02710990000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02711110000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711120000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711130000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711140000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02711290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02712101000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02712109000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02712200000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02712901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02712903000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02712909000<\/p>\n
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C<\/p>\n
\u00a02713110000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02713120000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02713200000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02713900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02714100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02714900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02715001000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02715009000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02716000000<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a02801100000<\/p>\n
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A<\/p>\n
\u00a02801200000<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02801300000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a02803009000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02804210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02804290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02804300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02804400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02804501000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02804502000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02811210000<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02812103100<\/p>\n
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A<\/p>\n
\u00a02812103200<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02812104100<\/p>\n
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A<\/p>\n
\u00a02812104200<\/p>\n
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A<\/p>\n
\u00a02812104900<\/p>\n
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A<\/p>\n
\u00a02812105000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02813100000<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02816400000<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02819909000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a02828901900<\/p>\n
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A<\/p>\n
\u00a02828902000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02828903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02829191000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02830101000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02830102000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02833110000<\/p>\n
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C<\/p>\n
\u00a02833190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02833210000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02833220000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02833240000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02833250000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02833270000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02833291000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02833293000<\/p>\n
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A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02833295000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a02833296000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a02835291000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
\u00a02836400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02836500000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a02836600000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02836910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a02836991000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02837190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02837200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a02839190000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a02839904000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
\u00a02841502000<\/p>\n
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A<\/p>\n
\u00a02841503000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02841504000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02841505000<\/p>\n
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A<\/p>\n
\u00a02841509000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02841610000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02841690000<\/p>\n
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A<\/p>\n
\u00a02841700000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02841800000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02841901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a02841909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02842100000<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02842903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02842909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02843100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a02843290000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02844300000<\/p>\n
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A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a02844401000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a02844409000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
\u00a02852102100<\/p>\n
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A<\/p>\n
\u00a02852102900<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02903191000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02903310000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a02903392200<\/p>\n
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A<\/p>\n
\u00a02903392300<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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F<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03006401000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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B<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a03206499100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03206499900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03207100000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03208100000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
B<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a03306100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
B<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03404903000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03404904010<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03404904020<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a03406000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03506100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a03507903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03507906000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a03507909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03601000000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03602001100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03602001900<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03602002000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03602009000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603001000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603002000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603003000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603004000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603005000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03603006000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03604100000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03604900000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03605000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a03606100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03606900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701301000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701309000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03701990000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03702100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03702310000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a03702410000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a03702560000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03702960000<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a03702980000<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a03703200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03703900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03704000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03705100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03705900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03706100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03706900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03707100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03707900000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03801100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03801200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03801300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03801900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03802100000<\/p>\n
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A<\/p>\n
\u00a03802901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03802902000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03802909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03803000000<\/p>\n
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A<\/p>\n
\u00a03804001000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03804009000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03805100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03805901000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03805909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806904000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03806909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03807000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808500011<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808500019<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808500021<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808500029<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808500031<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808500039<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808500090<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808911100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808911200<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808911300<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808911900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808919100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808919200<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808919300<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a03808919400<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a03808919500<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808919600<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808919920<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a03808919990<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808921100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808921900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808929100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808929300<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808929400<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808929900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808931100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808931900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03808939100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808939200<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808939900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808941100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808941900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a03808949900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808991100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808991900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808999100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03808999900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03809910000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03809920000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a03809930000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a03810101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03810102000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03810109000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03810901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03810902000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811110000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811190000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811211000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811212000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811219000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03811290000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03811900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03812100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03812200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03812301000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03812309000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03813001200<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03813001300<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03813001400<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03813001500<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03813001900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03813002000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03814001000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03814002000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03814003000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03814009000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03815110000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03815120000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03815191000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03815199000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03815900000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03816000000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03817001000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03817002000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03817009000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03818000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03819000000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03820000000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03821000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03822003000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03822009000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824400000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03824500000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03824710000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824720000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03824730000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03824740000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824750000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824760000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824770000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824780000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824790000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824810000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824820000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824830000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824902100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824902200<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824903100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824903200<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824904000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824905000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a03824906000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824907000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824908000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824909100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824909200<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824909300<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824909400<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824909500<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03824909600<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824909700<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a03824909800<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03824909900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03825100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825300000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825410000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825490000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825500000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825610000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825690000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03825900000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03826000000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a03901100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03901200000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03901300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03901901000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03901909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03902100000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03902200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03902300000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03902900000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03903110000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a03903190000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03903200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03903300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03903900000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03904101000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03904102000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03904109000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03904210000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03904220000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03904301000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03904309000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a03904400000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03904500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03904610000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03904690000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03904900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03905120000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03905190000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03905210000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
\u00a03905290000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03905300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03905910000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03905991000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03905992000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03905999000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03906100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a03906901000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03906902100<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a03906902900<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a03907201000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a03907203000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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A<\/p>\n
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K<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
\u00a03907700000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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A<\/p>\n
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K<\/p>\n
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K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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A<\/p>\n
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K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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K<\/p>\n
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K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a03915100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a03915900000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03916100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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K<\/p>\n
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K<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a03918901000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
\u00a03919100000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a03919901900<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a03919909000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a03920100000<\/p>\n
\u00a020%<\/p>\n
B<\/p>\n
\u00a03920201010<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
Subpartida modificada por el Decreto 1546 de 2012, art\u00edculo 2\u00ba.<\/p>\n
\u00a03920201090<\/p>\n
\u00a020%<\/p>\n
K<\/p>\n
Texto inicial:<\/p>\n
\u00a03920201090<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a03920209000<\/p>\n
\u00a020%<\/p>\n
K<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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K<\/p>\n
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K<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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K<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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K<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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K<\/p>\n
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K<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
\u00a03923501000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a03923509000<\/p>\n
\u00a020%<\/p>\n
K<\/p>\n
\u00a03923900000<\/p>\n
\u00a020%<\/p>\n
K<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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B<\/p>\n
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\u00a020%<\/p>\n
K<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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K<\/p>\n
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C<\/p>\n
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C<\/p>\n
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K<\/p>\n
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A<\/p>\n
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A<\/p>\n
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K<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a04003000000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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A<\/p>\n
\u00a04007000000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a04008212100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a04008212900<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04008290000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
\u00a04010120000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a04010199000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a04010310000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a04010320000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a04010330000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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F<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04105300000<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04406900000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04504902000<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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U<\/p>\n
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U<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04805300000<\/p>\n
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U<\/p>\n
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A<\/p>\n
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U<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a04818900000<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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U<\/p>\n
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U<\/p>\n
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U<\/p>\n
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\u00a015%<\/p>\n
U<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
U<\/p>\n
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C<\/p>\n
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F<\/p>\n
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F<\/p>\n
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C<\/p>\n
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F<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a00%<\/p>\n
F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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C<\/p>\n
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F<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
\u00a04910000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a04911100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a04911910000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
\u00a05004000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a05007100000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a05007200000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a05007900000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a05105391000<\/p>\n
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A<\/p>\n
\u00a05105392000<\/p>\n
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A<\/p>\n
\u00a05105399000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a05105400000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a05106100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a05106200000<\/p>\n
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A<\/p>\n
\u00a05107100000<\/p>\n
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A<\/p>\n
\u00a05107200000<\/p>\n
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A<\/p>\n
\u00a05108100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a05108200000<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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Tasa Base<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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F<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a05509420000<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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Tasa Base<\/p>\n
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Categor\u00eda<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a06208210000<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a06304110000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a06403510000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a06903901000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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C<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07016100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a07101100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07104100000<\/p>\n
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A<\/p>\n
\u00a07104200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07104900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
\u00a07106912000<\/p>\n
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B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07107000000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07108120000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07108130000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07108200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07109000000<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07110190000<\/p>\n
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A<\/p>\n
\u00a07110210000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07110410000<\/p>\n
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A<\/p>\n
\u00a07110490000<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07112300000<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07112920000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07112990000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07113110000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07115900000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a07201500000<\/p>\n
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A<\/p>\n
\u00a07202110000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a07202410000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a07202500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07202600000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a07204100000<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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F<\/p>\n
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\u00a00%<\/p>\n
F<\/p>\n
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\u00a00%<\/p>\n
F<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a07207120000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07207190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07207200000<\/p>\n
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A<\/p>\n
\u00a07208101000<\/p>\n
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A<\/p>\n
\u00a07208102000<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07208251000<\/p>\n
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A<\/p>\n
\u00a07208252000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07208260000<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07208360000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07208399900<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07208401090<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
\u00a07209160020<\/p>\n
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B<\/p>\n
\u00a07209160090<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07209170010<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07209170020<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07209170090<\/p>\n
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B<\/p>\n
\u00a07209181010<\/p>\n
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B<\/p>\n
\u00a07209181020<\/p>\n
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B<\/p>\n
\u00a07209181030<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07209181090<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07209182010<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07209182090<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07209250000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07209260010<\/p>\n
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B<\/p>\n
\u00a07209260020<\/p>\n
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B<\/p>\n
\u00a07209260090<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a07210500000<\/p>\n
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B<\/p>\n
\u00a07210610000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07210690000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07210701000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07210709000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07210900000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07211130000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07211140000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07211191000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07211199000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07211230000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07211290000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07211900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07212100000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07212200000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07212300000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07212400000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07212500000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07212600000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07213100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a07213200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07213911000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07213919000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07213990010<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07213990090<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07214100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07214200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a07214301000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07214309000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07214911000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07214919000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07214991000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07214999000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07215101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07215109000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07215501000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07215509000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07215901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07215909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07216100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216210000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216220000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216310000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216320000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07216330000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a07216400000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216500000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216610000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216690000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216910000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07216990000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07217100000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07217200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a07217300000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a07217900000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a07218100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07218910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07218990000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219110000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219120000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219130000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219140000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219220000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219230000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219240000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219310000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219320000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219330000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219340000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219350000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07219900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07220110000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07220120000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07220200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07220900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07221000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07222111000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07222119000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07222191000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07222199000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07222201000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07222209000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07222301000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07222309000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07222400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07223000000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07301200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07302100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07314410000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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B<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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B<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07402003000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a07407100000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a07408290000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07409210000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07409290000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a07409310000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a07413000000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a07415100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a07415210000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a07602000000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a07603200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a07604101000<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a07607110000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a07609000000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
\u00a07610900000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a07611000000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a07612100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a07612903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a07616100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a07901110000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08101100000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08112990000<\/p>\n
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A<\/p>\n
\u00a08113000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08201100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a08201500000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08201601000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08201609000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a08201909000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a08202200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08202390000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08202910000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08202990000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08203100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08203200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08203300000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08203400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08204110000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08204120000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08204200000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08205200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08205300000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205401000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08205409000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08205510000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a08205591000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08205592000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205593000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205596000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08205599100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08205599200<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205599900<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205601000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08205609000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08205700000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08205901000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08205909000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08206000000<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08302200000<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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C<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08409919100<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a08414802290<\/p>\n
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C<\/p>\n
\u00a08414802310<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08414909000<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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B<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08426419000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
\u00a08433909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08434200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08434901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08434909000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08435100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08435900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08436100000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08445130000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08457200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08457300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08458111000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08458191000<\/p>\n
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A<\/p>\n
\u00a08458192000<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08458193000<\/p>\n
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A<\/p>\n
\u00a08458199000<\/p>\n
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A<\/p>\n
\u00a08458910000<\/p>\n
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A<\/p>\n
\u00a08458990000<\/p>\n
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A<\/p>\n
\u00a08459101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459102000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459103000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459104000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459210000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459290000<\/p>\n
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A<\/p>\n
\u00a08459310000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08459510000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08459590000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08462210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08462291000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08462299000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08462499000<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a08462990000<\/p>\n
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A<\/p>\n
\u00a08463101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08463109000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08463200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08463300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08463901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08463909000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08464100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08464200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08464900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08465100010<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08465100090<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08465911010<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08465911090<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a08465931000<\/p>\n
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A<\/p>\n
\u00a08465939000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08465941010<\/p>\n
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A<\/p>\n
\u00a08465941090<\/p>\n
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A<\/p>\n
\u00a08465949010<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08465949090<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08465951000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08465959010<\/p>\n
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A<\/p>\n
\u00a08465959090<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08465960000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08465991010<\/p>\n
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A<\/p>\n
\u00a08465991020<\/p>\n
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A<\/p>\n
\u00a08465991090<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a08465999090<\/p>\n
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A<\/p>\n
\u00a08466100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08466200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08466300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08466910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08466920000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08466930000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a08467111000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a08467199000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08467210000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08467220000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08467290000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08467810000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08467891000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08467910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08467990000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08468100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08468201000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a08468800000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08468900000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08469001000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08469009000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08470100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470902000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08470909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08471300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08471410000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08471490000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08471500000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08471700000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08471800000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08471900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08472100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08472300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08472901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08472902000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08472903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08472904000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08472905000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08472909010<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08472909090<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08473100000<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08473290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08473401000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08473409000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08473500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08474101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08474102000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474109000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474201000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474202000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474203000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474209010<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474209090<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474311000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08474319000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08474320000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a08474391000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08474392000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08474399000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a08474801000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08474802000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08474809000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08474900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08475100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08475210000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08475900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08476290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08476810000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08476890000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08476900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08477100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477400000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477510000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477591000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477599000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477800000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08477900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08478101000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08478109000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08478900000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08479100000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08479201000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08479209000<\/p>\n
\u00a00%<\/p>\n
F<\/p>\n
\u00a08479300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479400000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479500000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479600000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08479710000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479790000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479810000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479820000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479891000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479892000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
\u00a08479895000<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08479899000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08479900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08480100000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480200000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480300000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480410000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480490000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480500000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480600000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08480711000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08480719000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08480790000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08481100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481300000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481400020<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08481400090<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481801000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481802000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08481803000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08481804000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481805100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08481805900<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08481806000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481807000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08481808000<\/p>\n
\u00a05%<\/p>\n
B<\/p>\n
\u00a08481809100<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481809900<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08481901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08481909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482800000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08482990000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483101000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483109100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483109200<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08483109300<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08483109900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483301000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483309000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08483403000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483409100<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08483409200<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08483409900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483500000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08483601000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08483609000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08483904000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08483909000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08484100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08484200000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08484900000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08486100000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08486200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08486300000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08486400000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08486900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08487100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08487901000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08487902000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08487909000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08501101000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08501102000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501109100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501109200<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501109300<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08501201100<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08501201900<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501202100<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501202900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501311000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501312000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501313000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501321000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501322100<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501322900<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501324000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501331000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501332000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501333000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501341000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501342000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08501343000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501401110<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501401190<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08501401900<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501402110<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08501402190<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08501402900<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08501403110<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08501523000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08505110000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08506109110<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08507100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08507200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08507300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08507400000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a08508110000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a08509900000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
\u00a08511801000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08511902100<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08511902900<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
\u00a08512309000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08513109000<\/p>\n
\u00a020%<\/p>\n
B<\/p>\n
\u00a08513900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08514100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08515809000<\/p>\n
\u00a010%<\/p>\n
B<\/p>\n
\u00a08515900000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08516100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
\u00a08516310000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a08516400000<\/p>\n
\u00a020%<\/p>\n
B<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08516500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08516601000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
\u00a08516800000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a08518400000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08518500000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08518901000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08518909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08519200000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
\u00a08519500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08519811000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08519819000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a08519891000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a08519899000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a08521100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08522100000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08522902000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08522903000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
\u00a08522905000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08522909000<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08523210000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08523291000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08523292110<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08523292190<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08523292210<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08523292220<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08523292290<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08523292300<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08523293120<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08523293190<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08523293220<\/p>\n
\u00a05%<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08525502000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08535909000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08536101000<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
C<\/p>\n
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A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
C<\/p>\n
\u00a08543702000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08543703000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
B<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
\u00a08544491000<\/p>\n
\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
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\u00a015%<\/p>\n
K<\/p>\n
\u00a08544700000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a010%<\/p>\n
B<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08545909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08546100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08546200000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a08546901000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08546909000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08547101000<\/p>\n
\u00a05%<\/p>\n
B<\/p>\n
\u00a08547109000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08547200000<\/p>\n
\u00a05%<\/p>\n
B<\/p>\n
\u00a08547901000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08547909000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08548100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a015%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08605000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
\u00a08607120000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08607190000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08607210000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08607290000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08607300000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08703229090<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a08705100000<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08708302390<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
\u00a08708401000<\/p>\n
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A<\/p>\n
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\u00a05%<\/p>\n
A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08708993300<\/p>\n
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B<\/p>\n
\u00a08708993900<\/p>\n
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A<\/p>\n
\u00a08708994000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08708995000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08708999600<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a08708999900<\/p>\n
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B<\/p>\n
\u00a08709110000<\/p>\n
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A<\/p>\n
\u00a08709190000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08709900000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a08710000000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
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\u00a020%<\/p>\n
C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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A<\/p>\n
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C<\/p>\n
\u00a08711900090<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a08714200000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
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C<\/p>\n
\u00a08714921000<\/p>\n
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C<\/p>\n
\u00a08714929000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a08714930000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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F<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a08802120000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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\u00a00%<\/p>\n
F<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
\u00a08901302000<\/p>\n
\u00a010%<\/p>\n
A<\/p>\n
\u00a08901901100<\/p>\n
\u00a010%<\/p>\n
C<\/p>\n
\u00a08901901900<\/p>\n
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C<\/p>\n
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F<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a09305919000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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B<\/p>\n
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B<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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B<\/p>\n
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B<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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A<\/p>\n
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Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a09504309000<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a09506110000<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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A<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
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C<\/p>\n
\u00a09506690000<\/p>\n
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C<\/p>\n
\u00a09506700000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09506910000<\/p>\n
\u00a020%<\/p>\n
B<\/p>\n
\u00a09506991000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09506999000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09507100000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09507200000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09507300000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09507901000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09507909000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09508100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09508900000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09601100000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09601900000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09602001000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09602009000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09603100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09603210000<\/p>\n
\u00a020%<\/p>\n
B<\/p>\n
\u00a09603290000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09603301000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09603309000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09603400000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09603500000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09603901000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09603909000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09604000000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09605000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09606100000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09606210000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09606220000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a09606291000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09606299000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09606301000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09606309000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09607110000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09607190000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09607200000<\/p>\n
\u00a015%<\/p>\n
B<\/p>\n
\u00a09608100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09608200000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09608300000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09608400000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09608500000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09608600000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09608910000<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09608991000<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09608992100<\/p>\n
\u00a05%<\/p>\n
A<\/p>\n
\u00a09608992900<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09609100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09609200000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09609900000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09610000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09611000000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a09612100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09612200000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09613100000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09613200000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09613800000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09613900000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09614000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09615110000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09615190000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09615900000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09616100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09616200000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09617000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09618000000<\/p>\n
\u00a015%<\/p>\n
C<\/p>\n
\u00a09619001010<\/p>\n
\u00a020%<\/p>\n
U<\/p>\n
\u00a0Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda<\/p>\n
\u00a09619001020<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09619001090<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09619002010<\/p>\n
\u00a020%<\/p>\n
U<\/p>\n
\u00a09619002020<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09619002090<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09619009010<\/p>\n
\u00a020%<\/p>\n
U<\/p>\n
\u00a09619009020<\/p>\n
\u00a015%<\/p>\n
A<\/p>\n
\u00a09619009090<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09701100000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09701900000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09702000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09703000000<\/p>\n
\u00a020%<\/p>\n
C<\/p>\n
\u00a09704000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09705000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
\u00a09706000000<\/p>\n
\u00a020%<\/p>\n
A<\/p>\n
Art\u00edculo 13A. A las siguientes l\u00edneas arancelarias incluidas en el Art\u00edculo 13, se les dar\u00e1 el siguiente tratamiento:<\/p>\n
\u00a0L\u00ednea Arancelaria<\/p>\n
\u00a0Observaci\u00f3n<\/p>\n
8309900000<\/p>\n
Canasta \u201cA\u201d solamente para \u201ctapas y fondos para latas de aluminio\u201d; los dem\u00e1s en canasta \u201cB\u201d.<\/p>\n
8418109000<\/p>\n
Canasta \u201cA\u201d solamente para \u201crefrigeradores\/congeladores > 550 litros\u201d; los dem\u00e1s en canasta \u201cB\u201d.<\/p>\n
8701200000<\/p>\n
Canasta \u201cA\u201d solamente para \u201ctractores de carretera para semirremolques\u201d de peso bruto vehicular mayor o igual que 48 ton, los dem\u00e1s en canasta \u201cC\u201d.<\/p>\n
8702909920<\/p>\n
8702909940<\/p>\n
8702909950<\/p>\n
8702909990<\/p>\n
Canasta \u201cA\u201d solamente para \u201clos dem\u00e1s trolebuses para el transporte de m\u00e1s de 16 personas\u201d; los dem\u00e1s en canasta \u201cC\u201d.<\/p>\n
8703249030<\/p>\n
8703249090<\/p>\n
Canasta \u201cA\u201d solamente para \u201cveh\u00edculos 4×4 (4 wheel drives > 3000 cc)\u201d, los dem\u00e1s en canasta \u201cB\u201d.<\/p>\n
SECCI\u00d3N C<\/p>\n
\u00a0MERCANC\u00cdAS REMANUFACTURADAS<\/p>\n
Art\u00edculo 14. Mercanc\u00edas Remanufacturadas. De conformidad con el Acuerdo, mercanc\u00eda remanufacturada significa una mercanc\u00eda industrial ensamblada en el territorio de Colombia o los Estados Unidos de Am\u00e9rica, clasificada en el Sistema Armonizado en los cap\u00edtulos 84, 85, 87 \u00f3 90 o la partida 94.02, salvo las mercanc\u00edas clasificadas en la partidas 84.18 u 85.16 del Sistema Armonizado, que:<\/p>\n
i) est\u00e9 compuesta, completa o parcialmente de mercanc\u00edas recuperadas, y<\/p>\n
ii) tenga una expectativa de vida similar y gocen de una garant\u00eda de f\u00e1brica similar a la de una mercanc\u00eda nueva.<\/p>\n
De conformidad con el Acuerdo, mercanc\u00edas recuperadas significa los materiales en forma de partes individuales resultantes de:<\/p>\n
i) desensamblaje de mercanc\u00edas usadas en partes individuales, y<\/p>\n
ii) la limpieza, inspecci\u00f3n, verificaci\u00f3n u otros proceso seg\u00fan sean necesarios para regresar el material a su condici\u00f3n de funcionamiento normal.<\/p>\n
Art\u00edculo 15. Para las siguientes l\u00edneas arancelarias los aranceles aduaneros sobre las mercanc\u00edas remanufacturadas originarias de Estados Unidos de Am\u00e9rica que cumplan con las condiciones establecidas en el art\u00edculo 14 del presente decreto, mantendr\u00e1n sus tasas base durante los a\u00f1os uno a cinco. A partir del 1\u00b0 de enero del a\u00f1o seis, los aranceles sobre dichas mercanc\u00edas ser\u00e1n eliminados en cinco etapas iguales anuales y dichas mercanc\u00edas quedar\u00e1n libres de aranceles el 1\u00b0 de enero del a\u00f1o diez.<\/p>\n
Subpartida<\/p>\n
Subpartida<\/p>\n
Subpartida<\/p>\n
Subpartida<\/p>\n
8402110000<\/p>\n
8421219000<\/p>\n
8518210000<\/p>\n
8708302390<\/p>\n
8402120000<\/p>\n
8450110000<\/p>\n
8518220000<\/p>\n
8708302400<\/p>\n
8402190000<\/p>\n
8450120000<\/p>\n
8518290000<\/p>\n
8708302500<\/p>\n
8409912000<\/p>\n
8450190000<\/p>\n
8518400000<\/p>\n
8708302900<\/p>\n
8413500000<\/p>\n
8481801000<\/p>\n
8518500000<\/p>\n
8708501100<\/p>\n
8413601000<\/p>\n
8481802000<\/p>\n
8527210000<\/p>\n
8708501900<\/p>\n
8413609000<\/p>\n
8481901000<\/p>\n
8527290000<\/p>\n
8708502100<\/p>\n
8413701100<\/p>\n
8483500000<\/p>\n
8527910000<\/p>\n
8708502900<\/p>\n
8413701900<\/p>\n
8504100000<\/p>\n
8527990000<\/p>\n
8708701000<\/p>\n
8413702100<\/p>\n
8504221000<\/p>\n
8528710000<\/p>\n
8708801010<\/p>\n
8413819000<\/p>\n
8504229000<\/p>\n
8528720010<\/p>\n
8708801090<\/p>\n
8414100000<\/p>\n
8504230000<\/p>\n
8528720020<\/p>\n
8708802010<\/p>\n
8414309900<\/p>\n
8504330000<\/p>\n
8528720030<\/p>\n
8708802090<\/p>\n
8414401000<\/p>\n
8504341000<\/p>\n
8528720040<\/p>\n
8708931000<\/p>\n
8414510000<\/p>\n
8504342000<\/p>\n
8528720090<\/p>\n
8708939100<\/p>\n
8414600000<\/p>\n
8504343000<\/p>\n
8708295000<\/p>\n
8708992100<\/p>\n
8415101000<\/p>\n
8509401000<\/p>\n
8708301000<\/p>\n
8708993100<\/p>\n
8415200000<\/p>\n
8509409000<\/p>\n
8708302100<\/p>\n
8708993300<\/p>\n
8419110000<\/p>\n
8512301000<\/p>\n
8708302310<\/p>\n
8714109000<\/p>\n
8419191000<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
5,0%<\/p>\n
5,0%<\/p>\n
5,0%<\/p>\n
5,0%<\/p>\n
5,0%<\/p>\n
5,0%<\/p>\n
4,0%<\/p>\n
3,0%<\/p>\n
2,0%<\/p>\n
1,0%<\/p>\n
0,0%<\/p>\n
10,0%<\/p>\n
10,0%<\/p>\n
10,0%<\/p>\n
10,0%<\/p>\n
10,0%<\/p>\n
10,0%<\/p>\n
8,0%<\/p>\n
6,0%<\/p>\n
4,0%<\/p>\n
2,0%<\/p>\n
0,0%<\/p>\n
15,0%<\/p>\n
15,0%<\/p>\n
15,0%<\/p>\n
15,0%<\/p>\n
15,0%<\/p>\n
15,0%<\/p>\n
12,0%<\/p>\n
9,0%<\/p>\n
6,0%<\/p>\n
3,0%<\/p>\n
0,0%<\/p>\n
20,0%<\/p>\n
20,0%<\/p>\n
20,0%<\/p>\n
20,0%<\/p>\n
20,0%<\/p>\n
20,0%<\/p>\n
16,0%<\/p>\n
12,0%<\/p>\n
8,0%<\/p>\n
4,0%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 16. A la importaci\u00f3n de las mercanc\u00edas remanufacturadas identificadas en el art\u00edculo 14 del presente decreto, no se les exigir\u00e1 licencia previa en los t\u00e9rminos del Decreto n\u00famero 3803 de 2006 y sus modificaciones.<\/p>\n
CAP\u00cdTULO III<\/p>\n
Programa de desgravaci\u00f3n de aranceles aduaneros para mercanc\u00edas agr\u00edcolas<\/p>\n
SECCI\u00d3N A<\/p>\n
\u00a0CATEGOR\u00cdAS DE DESGRAVACI\u00d3N<\/p>\n
Art\u00edculo 17. No se aplicar\u00e1 ning\u00fan sistema de bandas de precios a mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica.<\/p>\n
Art\u00edculo 18. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n A, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n totalmente a partir de la fecha de la entrada en vigor del Acuerdo.<\/p>\n
Art\u00edculo 19. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n B, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en cinco etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o cinco.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a05%<\/p>\n
4,0%<\/p>\n
3,0%<\/p>\n
2,0%<\/p>\n
1,0%<\/p>\n
0,0%<\/p>\n
\u00a010%<\/p>\n
8,0%<\/p>\n
6,0%<\/p>\n
4,0%<\/p>\n
2,0%<\/p>\n
0,0%<\/p>\n
\u00a015%<\/p>\n
12,0%<\/p>\n
9,0%<\/p>\n
6,0%<\/p>\n
3,0%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
16,0%<\/p>\n
12,0%<\/p>\n
8,0%<\/p>\n
4,0%<\/p>\n
0,0%<\/p>\n
\u00a023%<\/p>\n
18,4%<\/p>\n
13,8%<\/p>\n
9,2%<\/p>\n
4,6%<\/p>\n
0,0%<\/p>\n
\u00a024%<\/p>\n
19,2%<\/p>\n
14,4%<\/p>\n
9,6%<\/p>\n
4,8%<\/p>\n
0,0%<\/p>\n
\u00a025%<\/p>\n
20,0%<\/p>\n
15,0%<\/p>\n
10,0%<\/p>\n
5,0%<\/p>\n
0,0%<\/p>\n
\u00a026%<\/p>\n
20,8%<\/p>\n
15,6%<\/p>\n
10,4%<\/p>\n
5,2%<\/p>\n
0,0%<\/p>\n
\u00a028%<\/p>\n
22,4%<\/p>\n
16,8%<\/p>\n
11,2%<\/p>\n
5,6%<\/p>\n
0,0%<\/p>\n
\u00a030%<\/p>\n
24,0%<\/p>\n
18,0%<\/p>\n
12,0%<\/p>\n
6,0%<\/p>\n
0,0%<\/p>\n
\u00a033%<\/p>\n
26,4%<\/p>\n
19,8%<\/p>\n
13,2%<\/p>\n
6,6%<\/p>\n
0,0%<\/p>\n
\u00a036%<\/p>\n
28,8%<\/p>\n
21,6%<\/p>\n
14,4%<\/p>\n
7,2%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 20. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n C, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en diez etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o diez<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a015%<\/p>\n
13,5%<\/p>\n
12,0%<\/p>\n
10,5%<\/p>\n
9,0%<\/p>\n
7,5%<\/p>\n
6,0%<\/p>\n
4,5%<\/p>\n
3,0%<\/p>\n
1,5%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
18,0%<\/p>\n
16,0%<\/p>\n
14,0%<\/p>\n
12,0%<\/p>\n
10,0%<\/p>\n
8,0%<\/p>\n
6,0%<\/p>\n
4,0%<\/p>\n
2,0%<\/p>\n
0,0%<\/p>\n
\u00a021%<\/p>\n
18,9%<\/p>\n
16,8%<\/p>\n
14,7%<\/p>\n
12,6%<\/p>\n
10,5%<\/p>\n
8,4%<\/p>\n
6,3%<\/p>\n
4,2%<\/p>\n
2,1%<\/p>\n
0,0%<\/p>\n
\u00a025%<\/p>\n
22,5%<\/p>\n
20,0%<\/p>\n
17,5%<\/p>\n
15,0%<\/p>\n
12,5%<\/p>\n
10,0%<\/p>\n
7,5%<\/p>\n
5,0%<\/p>\n
2,5%<\/p>\n
0,0%<\/p>\n
\u00a036%<\/p>\n
32,4%<\/p>\n
28,8%<\/p>\n
25,2%<\/p>\n
21,6%<\/p>\n
18,0%<\/p>\n
14,4%<\/p>\n
10,8%<\/p>\n
7,2%<\/p>\n
3,6%<\/p>\n
0,0%<\/p>\n
\u00a038%<\/p>\n
34,2%<\/p>\n
30,4%<\/p>\n
26,6%<\/p>\n
22,8%<\/p>\n
19,0%<\/p>\n
15,2%<\/p>\n
11,4%<\/p>\n
7,6%<\/p>\n
3,8%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 21. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n D, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en 15 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 15.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a047%<\/p>\n
43,9%<\/p>\n
40,7%<\/p>\n
37,6%<\/p>\n
34,5%<\/p>\n
31,3%<\/p>\n
28,2%<\/p>\n
25,1%<\/p>\n
21,9%<\/p>\n
\u00a038%<\/p>\n
35,5%<\/p>\n
32,9%<\/p>\n
30,4%<\/p>\n
27,9%<\/p>\n
25,3%<\/p>\n
22,8%<\/p>\n
20,3%<\/p>\n
17,7%<\/p>\n
\u00a028%<\/p>\n
26,1%<\/p>\n
24,3%<\/p>\n
22,4%<\/p>\n
20,5%<\/p>\n
18,7%<\/p>\n
16,8%<\/p>\n
14,9%<\/p>\n
13,1%<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a047%<\/p>\n
18,8%<\/p>\n
15,7%<\/p>\n
12,5%<\/p>\n
9,4%<\/p>\n
6,3%<\/p>\n
3,1%<\/p>\n
0,0%<\/p>\n
\u00a038%<\/p>\n
15,2%<\/p>\n
12,7%<\/p>\n
10,1%<\/p>\n
7,6%<\/p>\n
5,1%<\/p>\n
2,5%<\/p>\n
0,0%<\/p>\n
\u00a028%<\/p>\n
11,2%<\/p>\n
9,3%<\/p>\n
7,5%<\/p>\n
5,6%<\/p>\n
3,7%<\/p>\n
1,9%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 22. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n H, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en tres etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o tres.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a033%<\/p>\n
22,0%<\/p>\n
11,0%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 23. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n L, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en ocho etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o ocho.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a015%<\/p>\n
13,1%<\/p>\n
11,3%<\/p>\n
9,4%<\/p>\n
7,5%<\/p>\n
5,6%<\/p>\n
3,8%<\/p>\n
1,9%<\/p>\n
0,0%<\/p>\n
\u00a020%<\/p>\n
17,5%<\/p>\n
15,0%<\/p>\n
12,5%<\/p>\n
10,0%<\/p>\n
7,5%<\/p>\n
5,0%<\/p>\n
2,5%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 24. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n M, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en nueve etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o nueve<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a028%<\/p>\n
24,9%<\/p>\n
21,8%<\/p>\n
18,7%<\/p>\n
15,6%<\/p>\n
12,4%<\/p>\n
9,3%<\/p>\n
6,2%<\/p>\n
3,1%<\/p>\n
0,0%<\/p>\n
\u00a036%<\/p>\n
32,0%<\/p>\n
28,0%<\/p>\n
24,0%<\/p>\n
20,0%<\/p>\n
16,0%<\/p>\n
12,0%<\/p>\n
8,0%<\/p>\n
4,0%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 25. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n N, en el art\u00edculo 27 del presente decreto, se eliminar\u00e1n en 12 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 12.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
\u00a025%<\/p>\n
22,9%<\/p>\n
20,8%<\/p>\n
18,8%<\/p>\n
16,7%<\/p>\n
14,6%<\/p>\n
12,5%<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a025%<\/p>\n
10,4%<\/p>\n
8,3%<\/p>\n
6,3%<\/p>\n
4,2%<\/p>\n
2,1%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 26. Los aranceles aduaneros sobre las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n V, en el art\u00edculo 27 del presente decreto, deber\u00e1n ser reducidos en un 37.5 por ciento de la tasa base comenzando en la fecha en que este Acuerdo entre en vigor. El 1\u00b0 de enero de los a\u00f1os dos a 10, inclusive, los aranceles deber\u00e1n ser reducidos en nueve etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 10.<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a080%<\/p>\n
50,0%<\/p>\n
44,4%<\/p>\n
38,9%<\/p>\n
33,3%<\/p>\n
27,8%<\/p>\n
22,2%<\/p>\n
16,7%<\/p>\n
11,1%<\/p>\n
5,6%<\/p>\n
0,0%<\/p>\n
Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda de Desgravaci\u00f3n<\/p>\n
Salvaguardia<\/p>\n
0101210000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0101291000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0101299000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0101300000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0101900000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102210010<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0102210020<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0102291000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102299010<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102299020<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102310010<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0102310020<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0102390010<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102390020<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102900010<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0102900020<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0103100000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0103910000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0103920000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0104101000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0104109000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0104201000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0104209000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0105110000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0105120000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0105130000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0105140000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0105150000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
0105940000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0105990000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106110000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106120000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106131100<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106131200<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106131900<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106139000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106140000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda de Desgravaci\u00f3n<\/p>\n
Salvaguardia<\/p>\n
0106190000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106200000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106310000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106320000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106330000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106390000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106410000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106490000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0106900000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
0201100000<\/p>\n
\u00a080%<\/p>\n
\u00a0A<\/p>\n
0201200000.A<\/p>\n
\u00a080%<\/p>\n
A (Ver par\u00e1grafos 1\u00b0 y 2\u00b0)<\/p>\n
0201200000.B<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0201300010<\/p>\n
\u00a080%<\/p>\n
A (Ver par\u00e1grafo 2\u00b0)<\/p>\n
0201300090<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0202100000<\/p>\n
\u00a080%<\/p>\n
\u00a0A<\/p>\n
0202200000.A<\/p>\n
\u00a080%<\/p>\n
A (Ver par\u00e1grafos 1\u00b0 y 2\u00b0)<\/p>\n
0202200000.B<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0202300010<\/p>\n
\u00a080%<\/p>\n
A (Ver par\u00e1grafo 2\u00b0)<\/p>\n
0202300090<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0203110000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203120000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203191000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203192000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203193000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203199000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203210000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203220000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203291000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203292000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203293000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0203299000<\/p>\n
\u00a030%<\/p>\n
\u00a0B<\/p>\n
0204100000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204210000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204220000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204230000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204300000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204410000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204420000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204430000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0204500000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0205000000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0206100000<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
0206210000<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
0206220000<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
0206290000<\/p>\n
\u00a080%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
0206300000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0206410000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0206490000.A<\/p>\n
\u00a020%<\/p>\n
A (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0206490000.B<\/p>\n
\u00a020%<\/p>\n
B (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0206800000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0206900000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0207110000.A<\/p>\n
\u00a045%<\/p>\n
Ver par\u00e1grafo 1\u00b0 y secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0207110000.B<\/p>\n
\u00a020%<\/p>\n
C (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0207120000.A<\/p>\n
\u00a045%<\/p>\n
Ver par\u00e1grafo 1\u00b0 y secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0207120000.B<\/p>\n
\u00a020%<\/p>\n
C (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0207130000.A<\/p>\n
164%<\/p>\n
Ver par\u00e1grafo 1\u00b0 y secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0207130000.B<\/p>\n
\u00a020%<\/p>\n
A (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0207140000.A<\/p>\n
164%<\/p>\n
Ver par\u00e1grafo 1\u00b0 y secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
Ver Secci\u00f3n D (Salvaguardia Agropecuaria)<\/p>\n
0207140000.B<\/p>\n
\u00a020%<\/p>\n
A (Ver par\u00e1grafo 1\u00b0)<\/p>\n
0207240000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0207250000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
0207260000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0207270000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0207410000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0207420000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
0207430000<\/p>\n
\u00a020%<\/p>\n
\u00a0B<\/p>\n
Subpartida<\/p>\n
Tasa Base<\/p>\n
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Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
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Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
2309901000<\/p>\n
\u00a025%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
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\u00a010%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
2309903000<\/p>\n
\u00a05%<\/p>\n
\u00a0A<\/p>\n
2309909000<\/p>\n
\u00a025%<\/p>\n
Ver Secci\u00f3n C (Contingentes Arancelarios)<\/p>\n
2401101000<\/p>\n
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2403110000<\/p>\n
\u00a020%<\/p>\n
\u00a0A<\/p>\n
Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda de Desgravaci\u00f3n<\/p>\n
Salvaguardia<\/p>\n
2403190000<\/p>\n
\u00a020%<\/p>\n
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3505100000.A<\/p>\n
\u00a020%<\/p>\n
A (Ver par\u00e1grafo 1\u00b0)<\/p>\n
3505100000.B<\/p>\n
\u00a028%<\/p>\n
B (Ver par\u00e1grafo 1\u00b0)<\/p>\n
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5201002000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
Subpartida<\/p>\n
Tasa Base<\/p>\n
Categor\u00eda de Desgravaci\u00f3n<\/p>\n
Salvaguardia<\/p>\n
5201003000<\/p>\n
\u00a010%<\/p>\n
\u00a0A<\/p>\n
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\u00a0A<\/p>\n
Par\u00e1grafo 1\u00b0. A las siguientes l\u00edneas arancelarias incluidas en el presente art\u00edculo se les aplicar\u00e1 la siguiente descripci\u00f3n:<\/p>\n
\u00a0L\u00ednea Arancelaria<\/p>\n
\u00a0Descripci\u00f3n<\/p>\n
\u00a00201200000.A<\/p>\n
\u00a0Carne de bovino prime y choice<\/p>\n
\u00a00201200000.B<\/p>\n
\u00a0Las dem\u00e1s<\/p>\n
\u00a00202200000.A<\/p>\n
\u00a0Carne de bovino prime y choice<\/p>\n
\u00a00202200000.B<\/p>\n
\u00a0Las dem\u00e1s<\/p>\n
\u00a00206490000.A<\/p>\n
\u00a0Piel de cerdo, con contenido m\u00e1ximo de grasa del 20%, sin partes magras, para uso industrial.<\/p>\n
\u00a00206490000.B<\/p>\n
\u00a0Los dem\u00e1s despojos comestibles de animales de la especie porcina, congelados.<\/p>\n
\u00a00207110000.A<\/p>\n
\u00a0Aves que han terminado su ciclo productivo \u201cspent fowl (chickens)\u201d<\/p>\n
\u00a00207110000.B<\/p>\n
\u00a0Los dem\u00e1s<\/p>\n
\u00a00207120000.A<\/p>\n
\u00a0Aves que han terminado su ciclo productivo \u201cspent fowl (chickens)\u201d<\/p>\n
\u00a00207120000.B<\/p>\n
\u00a0Los dem\u00e1s<\/p>\n
\u00a00207130000.A<\/p>\n
\u00a0Cuartos traseros<\/p>\n
\u00a00207130000.B<\/p>\n
\u00a0Los dem\u00e1s<\/p>\n
\u00a00207140000.A<\/p>\n
\u00a0Cuartos traseros<\/p>\n
\u00a00207140000.B<\/p>\n
\u00a0Los dem\u00e1s<\/p>\n
\u00a02101200000.A<\/p>\n
\u00a0Con un contenido de az\u00facar en peso seco superior al 10% no listos para el consumo final.<\/p>\n
\u00a02101200000.B<\/p>\n
\u00a0Los dem\u00e1s.<\/p>\n
\u00a02106902100.A<\/p>\n
\u00a0Con un contenido de az\u00facar en peso seco superior al 10% no listos para el consumo final, presentadas en envases o acondicionadas para la venta al por menor<\/p>\n
\u00a02106902100.B<\/p>\n
\u00a0Los dem\u00e1s.<\/p>\n
\u00a02106902900.A<\/p>\n
\u00a0Con un contenido de az\u00facar en peso seco superior al 10% no listos para el consumo final, no acondicionadas para la venta al por menor<\/p>\n
\u00a02106902900.B<\/p>\n
\u00a0Las dem\u00e1s<\/p>\n
\u00a02106906000.A<\/p>\n
\u00a0Edulcorantes con un contenido de az\u00facar en peso seco superior al 10% no listos para el consumo final.<\/p>\n
\u00a02106906000.B<\/p>\n
\u00a0Los dem\u00e1s.<\/p>\n
\u00a03505100000.A<\/p>\n
\u00a0Almidones modificados para la industria del papel.<\/p>\n
\u00a03505100000.B<\/p>\n
\u00a0Los dem\u00e1s<\/p>\n
Par\u00e1grafo 2\u00b0. Los aranceles aduaneros sobre las importaciones de Carne Bovina de Calidad tipo prime y choice originaria de Estados Unidos de Am\u00e9rica y comprendida en las l\u00edneas arancelarias 0201200000.A, 0202200000.A, 0201300010 y 0202300010, se eliminar\u00e1n de acuerdo con las disposiciones de la categor\u00eda A como lo establece el art\u00edculo 18.<\/p>\n
Para efectos de esta Secci\u00f3n, \u201cCarne de Bovino tipo prime y choice\u201d se entender\u00e1 como grados de carne de bovino tipo prime y choice tal como se define en la United States Standards for Grades of Carcass Beef, promulgada de conformidad con la Agricultural Marketing Act de1946 (7 U.S.C 1621 \u2013 1627) y sus enmiendas.<\/p>\n
Cuando se importe carne bovina de calidad est\u00e1ndar y tipo prime y choice, adem\u00e1s de los requisitos del Cap\u00edtulo Cuatro del Acuerdo (Reglas de Origen y Procedimientos de Origen), la autoridad competente de Colombia exigir\u00e1 al importador que incluya informaci\u00f3n conforme a las exigencias de la Ley 914 de 2004, Decreto n\u00famero 1500 de 2007, Resoluci\u00f3n n\u00famero 2905 de 2007, Resoluci\u00f3n n\u00famero 5109 de 2005 y sus enmiendas, incluyendo los requisitos del etiquetado tales como el nombre del corte, la fecha de empaque, el nombre de la planta de proceso, el pa\u00eds de origen y el peso.<\/p>\n
Par\u00e1grafo 3\u00b0. Los productos de la subpartida 0210999010, se entender\u00e1n como producto salado los impregnados homog\u00e9neamente en todas sus partes de sal, en un porcentaje igual o superior al 1.2% de su peso total, incluyendo los productos en estado de refrigeraci\u00f3n o congelaci\u00f3n.<\/p>\n
Toda la carne de aves en canal y sus partes que tengan un contenido de sal superior al 1.2% de su peso total impregnado homog\u00e9neamente deber\u00e1 indicarlo en un r\u00f3tulo del empaque que la contenga; as\u00ed mismo, deber\u00e1 estar empacada en unidades individuales, del pollo entero o sus partes.<\/p>\n
La importaci\u00f3n del producto salado de la subpartida 0210999010 deber\u00e1 venir con un documento de importaci\u00f3n de la agencia sanitaria del pa\u00eds importador donde certifique el porcentaje de sal que contiene el producto que se importar\u00e1 al territorio nacional.<\/p>\n
SECCI\u00d3N C<\/p>\n
CONTINGENTES ARANCELARIOS<\/p>\n
Art\u00edculo 28. Carne de Bovino de Calidad Est\u00e1ndar. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0201200000.B, 0201300090, 0202200000.B y 0202300090, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
2.100<\/p>\n
\u00a02.205<\/p>\n
2.315<\/p>\n
\u00a02.431<\/p>\n
2.553<\/p>\n
\u00a02.680<\/p>\n
2.814<\/p>\n
\u00a02.955<\/p>\n
3.103<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles sobre las importaciones de Carne de Bovino de Calidad Est\u00e1ndar originaria de Estados Unidos de Am\u00e9rica y comprendida en las l\u00edneas arancelarias 0201200000.B, 0201300090, 0202200000.B y 0202300090, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser reducidos en un 37.5 por ciento de la tasa base comenzando en la fecha en que este Acuerdo entre en vigor. El 1\u00b0 de enero de los a\u00f1os dos a 10, inclusive, los aranceles deber\u00e1n ser reducidos en nueve etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 10, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a080%<\/p>\n
50,0%<\/p>\n
44,4%<\/p>\n
38,9%<\/p>\n
33,3%<\/p>\n
27,8%<\/p>\n
22,2%<\/p>\n
16,7%<\/p>\n
11,1%<\/p>\n
5,6%<\/p>\n
0,0%<\/p>\n
Los aranceles aduaneros sobre las importaciones de Carne Bovina de Calidad tipo prime y choice originaria de Estados Unidos de Am\u00e9rica y comprendida en las l\u00edneas arancelarias 0201200000.A, 0202200000.A, 0201300010 y 0202300010, se eliminar\u00e1n de acuerdo con las disposiciones de la categor\u00eda A como lo establece el art\u00edculo 18.<\/p>\n
Art\u00edculo 29. Despojos de Carne de Bovino. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0206100000, 0206210000, 0206220000, 0206290000, 0504001000, 0504002000, 0504003000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
4.642<\/p>\n
\u00a04.897<\/p>\n
5.167<\/p>\n
\u00a05.451<\/p>\n
5.751<\/p>\n
\u00a06.067<\/p>\n
6.401<\/p>\n
\u00a06.753<\/p>\n
7.124<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles sobre las importaciones de Despojos de Carne de Bovino originaria de Estados Unidos de Am\u00e9rica y comprendida en las l\u00edneas arancelarias 0206100000, 0206210000, 0206220000, 0206290000, 0504001000, 0504002000, 0504003000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser reducidos en un 37.5 por ciento de la tasa base comenzando en la fecha en que este Acuerdo entre en vigor. El 1\u00b0 de enero de los a\u00f1os dos a 10, inclusive, los aranceles deber\u00e1n ser reducidos en nueve etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 10, as\u00ed:<\/p>\n
\u00a0L\u00edneas arancelarias<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a00206100000, 0206210000, 0206220000, 0206290000<\/p>\n
\u00a080%<\/p>\n
50,0%<\/p>\n
44,4%<\/p>\n
38,9%<\/p>\n
33,3%<\/p>\n
27,8%<\/p>\n
22,2%<\/p>\n
16,7%<\/p>\n
11,1%<\/p>\n
5,6%<\/p>\n
0,0%<\/p>\n
\u00a00504001000, 0504002000, 0504003000<\/p>\n
\u00a070%<\/p>\n
43,8%<\/p>\n
38,9%<\/p>\n
34,1%<\/p>\n
29,2%<\/p>\n
24,3%<\/p>\n
19,4%<\/p>\n
14,6%<\/p>\n
9,7%<\/p>\n
4,9%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 30. Aves que han terminado su ciclo productivo \u201cspent fowl (chickens)\u201d. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0207110000.A y 0207120000.A quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
\u00a0412<\/p>\n
\u00a0424<\/p>\n
\u00a0437<\/p>\n
\u00a0450<\/p>\n
\u00a0464<\/p>\n
\u00a0478<\/p>\n
\u00a0492<\/p>\n
\u00a0507<\/p>\n
\u00a0522<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a0A\u00f1o 16<\/p>\n
\u00a0A\u00f1o 17<\/p>\n
\u00a0A\u00f1o 18<\/p>\n
\u00a0538<\/p>\n
\u00a0554<\/p>\n
\u00a0570<\/p>\n
\u00a0587<\/p>\n
\u00a0605<\/p>\n
\u00a0623<\/p>\n
\u00a0642<\/p>\n
\u00a0661<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Aves que han terminado su ciclo productivo \u201cspent fowl (chickens)\u201doriginaria de Estados Unidos de Am\u00e9rica y comprendida en las subpartidas arancelarias 0207110000.A y 0207120000.A, que excedan el contingente establecido en este art\u00edculo deber\u00e1n ser eliminados en 18 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 18, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a045,00%<\/p>\n
42,5%<\/p>\n
40,0%<\/p>\n
37,5%<\/p>\n
35,0%<\/p>\n
32,5%<\/p>\n
30,0%<\/p>\n
27,5%<\/p>\n
25,0%<\/p>\n
22,5%<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
A\u00f1o 16<\/p>\n
A\u00f1o 17<\/p>\n
A\u00f1o 18<\/p>\n
20,0%<\/p>\n
17,5%<\/p>\n
15,0%<\/p>\n
12,5%<\/p>\n
10,0%<\/p>\n
7,5%<\/p>\n
5,0%<\/p>\n
2,5%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 31. Cuartos traseros de pollo. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0207130000.A, 0207140000.A y 1602321000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
\u00a027.040<\/p>\n
\u00a028.122<\/p>\n
\u00a029.246<\/p>\n
\u00a030.416<\/p>\n
\u00a031.633<\/p>\n
\u00a032.898<\/p>\n
\u00a034.214<\/p>\n
\u00a035.583<\/p>\n
\u00a037.006<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a0A\u00f1o 16<\/p>\n
\u00a0A\u00f1o 17<\/p>\n
\u00a0A\u00f1o 18<\/p>\n
\u00a038.486<\/p>\n
\u00a040.026<\/p>\n
\u00a041.627<\/p>\n
\u00a043.292<\/p>\n
\u00a045.024<\/p>\n
\u00a046.825<\/p>\n
\u00a048.698<\/p>\n
\u00a050.645<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades entrar\u00e1n en cumplimiento de los t\u00e9rminos dispuestos por un Export Trade Certificate (ETC), de conformidad con la regulaci\u00f3n que expida el Gobierno Nacional al respecto.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Cuartos traseros de pollo originarios de Estados Unidos de Am\u00e9rica y comprendidos en las l\u00edneas arancelarias 0207130000.A y 0207140000.A, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n mantenerse en la tasa base durante los a\u00f1os uno a cinco. Comenzando el 1\u00b0 de enero del a\u00f1os seis, los aranceles deber\u00e1n ser reducidos en 13 etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 18, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0164,40%<\/p>\n
164,4%<\/p>\n
164,4%<\/p>\n
164,4%<\/p>\n
164,4%<\/p>\n
164,4%<\/p>\n
151,8%<\/p>\n
139,1%<\/p>\n
126,5%<\/p>\n
113,8%<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
A\u00f1o 16<\/p>\n
A\u00f1o 17<\/p>\n
A\u00f1o 18<\/p>\n
101,2%<\/p>\n
88,5%<\/p>\n
75,9%<\/p>\n
63,2%<\/p>\n
50,6%<\/p>\n
37,9%<\/p>\n
25,3%<\/p>\n
12,6%<\/p>\n
0,0%<\/p>\n
Los aranceles aduaneros sobre las importaciones de Cuartos traseros de pollo originarios de Estados Unidos de Am\u00e9rica y comprendidos en la l\u00ednea arancelaria 1602321000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n mantenerse en la tasa base durante los a\u00f1os uno a diez. Comenzando el 1\u00b0 de enero del a\u00f1o 11, los aranceles deber\u00e1n ser reducidos en ocho etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 18, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
70,00%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a070,0%<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a0A\u00f1o 16<\/p>\n
\u00a0A\u00f1o 17<\/p>\n
\u00a0A\u00f1o 18<\/p>\n
\u00a070,0%<\/p>\n
\u00a061,3%<\/p>\n
\u00a052,5%<\/p>\n
\u00a043,8%<\/p>\n
\u00a035,0%<\/p>\n
\u00a026,3%<\/p>\n
\u00a017,5%<\/p>\n
\u00a08,8%<\/p>\n
\u00a00,0%<\/p>\n
Par\u00e1grafo. Para mayor certeza, las posiciones arancelarias 02071300.A, 02071400.A, y 160232100.A. no se aplican a la carne mec\u00e1nicamente separada, o a otros productos procesados o mezclados, derivados en todo o en parte de cuartos traseros.<\/p>\n
Art\u00edculo 32. Leche en polvo. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0402101000, 0402109000, 0402211100, 0402211900, 0402219100 y 0402219900, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
5.500<\/p>\n
6.050<\/p>\n
6.655<\/p>\n
7.321<\/p>\n
8.053<\/p>\n
8.858<\/p>\n
9.744<\/p>\n
\u00a010.718<\/p>\n
A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
11.790<\/p>\n
12.969<\/p>\n
14.266<\/p>\n
15.692<\/p>\n
17.261<\/p>\n
18.987<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Leche en polvo originaria de Estados Unidos de Am\u00e9rica y comprendida en las subpartidas arancelarias 0402101000, 0402109000, 0402211100, 0402211900, 0402219100 y 0402219900, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 15 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 15, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a033%<\/p>\n
30,8%<\/p>\n
\u00a028,6%<\/p>\n
\u00a026,4%<\/p>\n
\u00a024,2%<\/p>\n
\u00a022,0%<\/p>\n
\u00a019,8%<\/p>\n
\u00a017,6%<\/p>\n
\u00a015,4%<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
13,2%<\/p>\n
\u00a011,0%<\/p>\n
\u00a08,8%<\/p>\n
\u00a06,6%<\/p>\n
\u00a04,4%<\/p>\n
\u00a02,2%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 33. Yogurt. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00ednea arancelaria 0403100000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a0110<\/p>\n
121<\/p>\n
133<\/p>\n
146<\/p>\n
161<\/p>\n
177<\/p>\n
195<\/p>\n
\u00a0214<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
\u00a0236<\/p>\n
259<\/p>\n
285<\/p>\n
314<\/p>\n
345<\/p>\n
380<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Yogurt originario de Estados Unidos de Am\u00e9rica y comprendida en las subpartida arancelaria 0403100000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 15 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 15, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a020%<\/p>\n
18,7%<\/p>\n
\u00a017,3%<\/p>\n
\u00a016,0%<\/p>\n
\u00a014,7%<\/p>\n
\u00a013,3%<\/p>\n
\u00a012,0%<\/p>\n
\u00a010,7%<\/p>\n
\u00a09,3%<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
8,0%<\/p>\n
\u00a06,7%<\/p>\n
\u00a05,3%<\/p>\n
\u00a04,0%<\/p>\n
\u00a02,7%<\/p>\n
\u00a01,3%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 34. Mantequilla. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0405100000, 0405200000, 0405902000, y 0405909000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
\u00a0550<\/p>\n
605<\/p>\n
\u00a0666<\/p>\n
732<\/p>\n
\u00a0805<\/p>\n
886<\/p>\n
\u00a0974<\/p>\n
1.072<\/p>\n
\u00a01.179<\/p>\n
1.297<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Mantequilla originaria de Estados Unidos de Am\u00e9rica y comprendida en las subpartidas arancelarias 0405100000, 0405200000, 0405902000, y 0405909000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 11 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 11, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a033%<\/p>\n
30,0%<\/p>\n
27,0%<\/p>\n
24,0%<\/p>\n
21,0%<\/p>\n
18,0%<\/p>\n
15,0%<\/p>\n
12,0%<\/p>\n
9,0%<\/p>\n
6,0%<\/p>\n
3,0%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 35. Queso. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0406100000, 0406200000, 0406300000, 0406400000, 0406904000, 0406905000, 0406906000, y 0406909000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a02.310<\/p>\n
2.541<\/p>\n
2.795<\/p>\n
3.075<\/p>\n
3.382<\/p>\n
3.720<\/p>\n
4.092<\/p>\n
\u00a04.502<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
\u00a04.952<\/p>\n
5.447<\/p>\n
5.992<\/p>\n
6.591<\/p>\n
7.250<\/p>\n
7.975<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Queso originario de Estados Unidos de Am\u00e9rica y comprendido en las subpartidas arancelarias 0406100000, 0406200000, 0406300000, 0406400000, 0406904000, 0406905000, 0406906000, y 0406909000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 15 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 15, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a020%<\/p>\n
18,7%<\/p>\n
\u00a017,3%<\/p>\n
\u00a016,0%<\/p>\n
\u00a014,7%<\/p>\n
\u00a013,3%<\/p>\n
\u00a012,0%<\/p>\n
\u00a010,7%<\/p>\n
\u00a09,3%<\/p>\n
\u00a033%<\/p>\n
30,8%<\/p>\n
\u00a028,6%<\/p>\n
\u00a026,4%<\/p>\n
\u00a024,2%<\/p>\n
\u00a022,0%<\/p>\n
\u00a019,8%<\/p>\n
\u00a017,6%<\/p>\n
\u00a015,4%<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a020%<\/p>\n
8,0%<\/p>\n
\u00a06,7%<\/p>\n
\u00a05,3%<\/p>\n
\u00a04,0%<\/p>\n
\u00a02,7%<\/p>\n
\u00a01,3%<\/p>\n
\u00a00,0%<\/p>\n
\u00a033%<\/p>\n
13,2%<\/p>\n
\u00a011,0%<\/p>\n
\u00a08,8%<\/p>\n
\u00a06,6%<\/p>\n
\u00a04,4%<\/p>\n
\u00a02,2%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 36. Productos L\u00e1cteos Procesados. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 1901101000, 1901109100 y 1901109900, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
1.100<\/p>\n
\u00a01.210<\/p>\n
\u00a01.331<\/p>\n
\u00a01.464<\/p>\n
\u00a01.611<\/p>\n
\u00a01.772<\/p>\n
\u00a01.949<\/p>\n
2.144<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
2.358<\/p>\n
\u00a02.594<\/p>\n
\u00a02.853<\/p>\n
\u00a03.138<\/p>\n
\u00a03.452<\/p>\n
\u00a03.797<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Productos L\u00e1cteos Procesados originario de Estados Unidos de Am\u00e9rica y comprendidos en las subpartidas arancelarias 1901101000, 1901109100 y 1901109900, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 15 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 15, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a020%<\/p>\n
18,7%<\/p>\n
\u00a017,3%<\/p>\n
\u00a016,0%<\/p>\n
\u00a014,7%<\/p>\n
\u00a013,3%<\/p>\n
\u00a012,0%<\/p>\n
\u00a010,7%<\/p>\n
\u00a09,3%<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
8,0%<\/p>\n
\u00a06,7%<\/p>\n
\u00a05,3%<\/p>\n
\u00a04,0%<\/p>\n
\u00a02,7%<\/p>\n
\u00a01,3%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 37. Helado. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 2105001000 y 2105009000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
330<\/p>\n
\u00a0363<\/p>\n
399<\/p>\n
\u00a0439<\/p>\n
483<\/p>\n
\u00a0531<\/p>\n
585<\/p>\n
\u00a0643<\/p>\n
707<\/p>\n
\u00a0778<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Helado originario de Estados Unidos de Am\u00e9rica y comprendido en las subpartidas arancelarias 2105001000 y 2105009000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 11 etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o 11, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a020%<\/p>\n
18,2%<\/p>\n
16,4%<\/p>\n
14,5%<\/p>\n
12,7%<\/p>\n
10,9%<\/p>\n
9,1%<\/p>\n
7,3%<\/p>\n
5,5%<\/p>\n
3,6%<\/p>\n
1,8%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 38. Fr\u00edjol Seco. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 0713319000, 0713329000, 0713339100, 0713339200, 0713339900, 0713349000, 0713359000, 0713399100, y 0713399900, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
15.750<\/p>\n
16.538<\/p>\n
17.364<\/p>\n
18.233<\/p>\n
19.144<\/p>\n
20.101<\/p>\n
21.107<\/p>\n
22.162<\/p>\n
23.270<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Frijol Seco originario de Estados Unidos de Am\u00e9rica y comprendido en las subpartidas arancelarias 0713319000, 0713329000, 0713339100, 0713339200, 0713339900, 0713349000, 0713359000, 0713399100, y 0713399900, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser reducidos en un 33 por ciento de la tasa base comenzando en la fecha en que este Acuerdo entre en vigor. El 1\u00b0 de enero de los a\u00f1os dos a 10, inclusive, los aranceles deber\u00e1n ser reducidos en nueve etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 10, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a060%<\/p>\n
40,2%<\/p>\n
35,7%<\/p>\n
31,3%<\/p>\n
26,8%<\/p>\n
22,3%<\/p>\n
17,9%<\/p>\n
13,4%<\/p>\n
8,9%<\/p>\n
4,5%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 39. Ma\u00edz Amarillo. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por la l\u00ednea arancelaria 1005901100, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
2.100.000<\/p>\n
\u00a02.205.000<\/p>\n
2.315.250<\/p>\n
\u00a02.431.013<\/p>\n
2.552.563<\/p>\n
\u00a02.680.191<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
2.814.201<\/p>\n
\u00a02.954.911<\/p>\n
3.102.656<\/p>\n
\u00a03.257.789<\/p>\n
3.420.679<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Ma\u00edz Amarillo originario de Estados Unidos de Am\u00e9rica y comprendido en la subpartida arancelaria 1005901100, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 12 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 12, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a025%<\/p>\n
22,9%<\/p>\n
\u00a020,8%<\/p>\n
18,8%<\/p>\n
\u00a016,7%<\/p>\n
\u00a014,6%<\/p>\n
\u00a012,5%<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
10,4%<\/p>\n
\u00a08,3%<\/p>\n
6,3%<\/p>\n
\u00a04,2%<\/p>\n
\u00a02,1%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 40. Ma\u00edz Blanco. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificada por la l\u00ednea arancelaria 1005901200, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
\u00a0136.500<\/p>\n
143.325<\/p>\n
\u00a0150.491<\/p>\n
158.016<\/p>\n
\u00a0165.917<\/p>\n
174.212<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
\u00a0182.923<\/p>\n
192.069<\/p>\n
\u00a0201.673<\/p>\n
211.756<\/p>\n
\u00a0222.344<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Ma\u00edz Blanco originario de Estados Unidos de Am\u00e9rica y comprendido en la subpartida arancelaria 1005901200, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 12 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 12, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a020%<\/p>\n
18,3%<\/p>\n
\u00a016,7%<\/p>\n
15,0%<\/p>\n
\u00a013,3%<\/p>\n
\u00a011,7%<\/p>\n
\u00a010,0%<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
8,3%<\/p>\n
\u00a06,7%<\/p>\n
5,0%<\/p>\n
\u00a03,3%<\/p>\n
\u00a01,7%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 41. Sorgo. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por la l\u00ednea arancelaria 1007900000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
21.000<\/p>\n
22.050<\/p>\n
23.153<\/p>\n
24.310<\/p>\n
25.526<\/p>\n
26.802<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
28.142<\/p>\n
29.549<\/p>\n
31.027<\/p>\n
32.578<\/p>\n
34.207<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Sorgo originario de Estados Unidos de Am\u00e9rica y comprendido en la subpartida arancelaria 1007900000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 12 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 12, as\u00ed:<\/p>\n
\u00a0Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a025%<\/p>\n
22,9%<\/p>\n
\u00a020,8%<\/p>\n
18,8%<\/p>\n
\u00a016,7%<\/p>\n
\u00a014,6%<\/p>\n
\u00a012,5%<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
10,4%<\/p>\n
\u00a08,3%<\/p>\n
6,3%<\/p>\n
\u00a04,2%<\/p>\n
\u00a02,1%<\/p>\n
\u00a00,0%<\/p>\n
Art\u00edculo 42. Glucosa. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 1702302000, y 1702309000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
10.500<\/p>\n
11.025<\/p>\n
11.576<\/p>\n
12.155<\/p>\n
12.763<\/p>\n
13.401<\/p>\n
14.071<\/p>\n
14.775<\/p>\n
15.513<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Glucosa originaria de Estados Unidos de Am\u00e9rica y comprendida en las subpartidas arancelarias 1702302000, y 1702309000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en diez etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o diez, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a028%<\/p>\n
25,2%<\/p>\n
22,4%<\/p>\n
19,6%<\/p>\n
16,8%<\/p>\n
14,0%<\/p>\n
11,2%<\/p>\n
8,4%<\/p>\n
5,6%<\/p>\n
2,8%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 43. Comida para animales dom\u00e9sticos. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por la l\u00ednea arancelaria 2309109000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a08.640<\/p>\n
9.331<\/p>\n
\u00a010.078<\/p>\n
\u00a010.884<\/p>\n
\u00a011.755<\/p>\n
\u00a012.695<\/p>\n
\u00a013.711<\/p>\n
\u00a0Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Comida para animales dom\u00e9sticos originario de Estados Unidos de Am\u00e9rica y comprendida en la subpartida arancelaria 2309109000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en ocho etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o ocho, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a028%<\/p>\n
24,5%<\/p>\n
21,0%<\/p>\n
17,5%<\/p>\n
14,0%<\/p>\n
10,5%<\/p>\n
7,0%<\/p>\n
3,5%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 44. Alimento balanceado para animales. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 2309901000, 2309902000, y 2309909000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
\u00a0Toneladas M\u00e9tricas<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
\u00a0194.250<\/p>\n
203.963<\/p>\n
\u00a0214.161<\/p>\n
224.869<\/p>\n
\u00a0236.112<\/p>\n
247.918<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
A\u00f1o 12<\/p>\n
\u00a0260.314<\/p>\n
273.329<\/p>\n
\u00a0286.996<\/p>\n
301.346<\/p>\n
\u00a0316.413<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Alimento balanceado para animales originario de Estados Unidos de Am\u00e9rica y comprendido en las subpartidas arancelarias 2309901000, 2309902000, y 2309909000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en 12 etapas anuales iguales comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 12, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
\u00a010%<\/p>\n
9,2%<\/p>\n
8,3%<\/p>\n
7,5%<\/p>\n
6,7%<\/p>\n
5,8%<\/p>\n
5,0%<\/p>\n
\u00a025%<\/p>\n
22,9%<\/p>\n
20,8%<\/p>\n
18,8%<\/p>\n
16,7%<\/p>\n
14,6%<\/p>\n
12,5%<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a010%<\/p>\n
4,2%<\/p>\n
3,3%<\/p>\n
2,5%<\/p>\n
1,7%<\/p>\n
0,8%<\/p>\n
0,0%<\/p>\n
\u00a025%<\/p>\n
10,4%<\/p>\n
8,3%<\/p>\n
6,3%<\/p>\n
4,2%<\/p>\n
2,1%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 45. Arroz. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por las l\u00edneas arancelarias 1006109000, 1006200000, 1006300010, 1006300090, y 1006400000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido de \u2018arroz blanco\u2019 para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
79.000<\/p>\n
\u00a082.555<\/p>\n
86.270<\/p>\n
\u00a090.152<\/p>\n
94.209<\/p>\n
\u00a098.448<\/p>\n
102.879<\/p>\n
\u00a0107.508<\/p>\n
112.346<\/p>\n
\u00a0117.402<\/p>\n
A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
A\u00f1o 15<\/p>\n
\u00a0A\u00f1o 16<\/p>\n
A\u00f1o 17<\/p>\n
\u00a0A\u00f1o 18<\/p>\n
A\u00f1o 19<\/p>\n
122.685<\/p>\n
\u00a0128.205<\/p>\n
133.975<\/p>\n
\u00a0140.003<\/p>\n
146.304<\/p>\n
\u00a0152.887<\/p>\n
159.767<\/p>\n
\u00a0166.957<\/p>\n
Ilimitado<\/p>\n
Las cantidades entrar\u00e1n en cumplimiento de los t\u00e9rminos dispuestos por un Export Trade Certificate (ETC) de conformidad con la regulaci\u00f3n que expida el Gobierno Nacional al respecto.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Arroz originario de Estados Unidos de Am\u00e9rica y comprendido en las subpartidas arancelarias 1006109000, 1006200000, 1006300010, 1006300090, y 1006400000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n mantenerse en la tasa base durante los a\u00f1os uno a seis. Comenzando el 1\u00b0 de enero del a\u00f1o siete, los aranceles deber\u00e1n ser reducidos en 13 etapas anuales iguales, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles el 1\u00b0 de enero del a\u00f1o 19, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
\u00a0A\u00f1o 1<\/p>\n
\u00a0A\u00f1o 2<\/p>\n
\u00a0A\u00f1o 3<\/p>\n
\u00a0A\u00f1o 4<\/p>\n
\u00a0A\u00f1o 5<\/p>\n
\u00a0A\u00f1o 6<\/p>\n
\u00a0A\u00f1o 7<\/p>\n
\u00a0A\u00f1o 8<\/p>\n
\u00a0A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
80%<\/p>\n
\u00a080%<\/p>\n
\u00a080%<\/p>\n
\u00a080%<\/p>\n
\u00a080%<\/p>\n
\u00a080%<\/p>\n
\u00a080%<\/p>\n
\u00a073,80%<\/p>\n
\u00a067,70%<\/p>\n
\u00a061,50%<\/p>\n
\u00a055,40%<\/p>\n
\u00a0A\u00f1o 11<\/p>\n
\u00a0A\u00f1o 12<\/p>\n
\u00a0A\u00f1o 13<\/p>\n
\u00a0A\u00f1o 14<\/p>\n
\u00a0A\u00f1o 15<\/p>\n
\u00a0A\u00f1o 16<\/p>\n
\u00a0A\u00f1o 17<\/p>\n
\u00a0A\u00f1o 18<\/p>\n
\u00a0A\u00f1o 19<\/p>\n
\u00a049,20%<\/p>\n
\u00a043,10%<\/p>\n
\u00a036,90%<\/p>\n
\u00a030,80%<\/p>\n
\u00a024,60%<\/p>\n
\u00a018,50%<\/p>\n
\u00a012,30%<\/p>\n
\u00a06,20%<\/p>\n
\u00a00,00%<\/p>\n
Para efectos de calcular las cantidades acumuladas de \u2018arroz blanco\u2019 antes mencionada, las toneladas m\u00e9tricas de arroz con c\u00e1scara deben ser convertidas a toneladas m\u00e9tricas de arroz pilado equivalentes usando un factor de 0.71 toneladas m\u00e9tricas piladas por 1.00 tonelada m\u00e9tricas de arroz con c\u00e1scara, y las toneladas m\u00e9tricas de arroz pardo deben ser convertidas a toneladas m\u00e9tricas de arroz pilado equivalentes usando el factor de 0.89 toneladas m\u00e9tricas piladas por 1.00 tonelada m\u00e9trica de arroz pardo.<\/p>\n
Art\u00edculo 46. Aceite Crudo de Soya. Las importaciones de mercanc\u00edas originarias de Estados Unidos de Am\u00e9rica clasificadas por la l\u00ednea arancelaria 1507100000, quedar\u00e1n libres de arancel en cualquier a\u00f1o calendario especificado siempre que no excedan el contingente establecido para cada uno de dichos a\u00f1os.<\/p>\n
Toneladas M\u00e9tricas<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
A\u00f1o 10<\/p>\n
31.200<\/p>\n
32.448<\/p>\n
33.746<\/p>\n
35.096<\/p>\n
36.500<\/p>\n
37.960<\/p>\n
39.478<\/p>\n
41.057<\/p>\n
42.699<\/p>\n
Ilimitado<\/p>\n
Las cantidades ingresar\u00e1n sobre una base de primero en llegar\/primer servido.<\/p>\n
Los aranceles aduaneros sobre las importaciones de Aceite Crudo de Soya originario de Estados Unidos de Am\u00e9rica y comprendido en la subpartida arancelaria 1507100000, que excedan el contingente establecido en este art\u00edculo, deber\u00e1n ser eliminados en diez etapas anuales iguales, comenzando en la fecha en que este Acuerdo entre en vigor, y dichas mercanc\u00edas deber\u00e1n quedar libres de aranceles a partir del 1\u00b0 de enero del a\u00f1o diez, as\u00ed:<\/p>\n
Tasa Base<\/p>\n
A\u00f1o 1<\/p>\n
A\u00f1o 2<\/p>\n
A\u00f1o 3<\/p>\n
A\u00f1o 4<\/p>\n
A\u00f1o 5<\/p>\n
A\u00f1o 6<\/p>\n
A\u00f1o 7<\/p>\n
A\u00f1o 8<\/p>\n
A\u00f1o 9<\/p>\n
\u00a0A\u00f1o 10<\/p>\n
24,0%<\/p>\n
21,6%<\/p>\n
19,2%<\/p>\n
16,8%<\/p>\n
14,4%<\/p>\n
12,0%<\/p>\n
9,6%<\/p>\n
7,2%<\/p>\n
4,8%<\/p>\n
2,4%<\/p>\n
0,0%<\/p>\n
Art\u00edculo 47. Para mayor claridad, las importaciones de los productos sujetos a contingentes arancelarios incluidos en esta Secci\u00f3n, quedan libre de aranceles aduaneros y l\u00edmites de cantidad, en el \u00faltimo a\u00f1o establecido por la respectiva categor\u00eda de desgravaci\u00f3n.<\/p>\n
SECCI\u00d3N D<\/p>\n
\u00a0RELACI\u00d3N CON OTROS ACUERDOS COMERCIALES<\/p>\n
Art\u00edculo 48. En el caso en que para cualquier producto se haya establecido un menor arancel en el marco de un acuerdo comercial suscrito por Colombia con otro pa\u00eds con posterioridad al 27 de febrero de 2006, dicho menor arancel se aplicar\u00e1 a las importaciones de mercanc\u00edas agr\u00edcolas originarias de Estados Unidos de Am\u00e9rica en lugar del arancel establecido en la Secci\u00f3n B de esta Parte.<\/p>\n
SECCI\u00d3N E<\/p>\n
MEDIDAS DE SALVAGUARDIA AGR\u00cdCOLA<\/p>\n
Art\u00edculo 49. La medida de salvaguardia agr\u00edcola de que trata el art\u00edculo 2.18 del Acuerdo, se aplicar\u00e1 de manera autom\u00e1tica en la forma de un arancel aduanero adicional durante cualquier a\u00f1o calendario sobre una mercanc\u00eda agr\u00edcola originaria de Estados Unidos de Am\u00e9rica cuando la cantidad de las importaciones de la misma en dicho a\u00f1o excedan el nivel de activaci\u00f3n, tal y como se describen a continuaci\u00f3n:<\/p>\n
Mercanc\u00eda<\/p>\n
Clasificaci\u00f3n Arancelaria<\/p>\n
Nivel de Activaci\u00f3n<\/p>\n
Carne de Res de Calidad Est\u00e1ndar<\/p>\n
0201200000.B<\/p>\n
\u00a00201300090<\/p>\n
0202200000.B<\/p>\n
\u00a00202300090<\/p>\n
\u00a0140% del contingente arancelario<\/p>\n
Aves que han terminado su ciclo productivo \u201cSpent fowl (chickens)\u201d<\/p>\n
0207110000.A<\/p>\n
0207120000.A<\/p>\n
\u00a0130% del contingente arancelario<\/p>\n
Cuartos traseros de pollo<\/p>\n
0207130000.A,<\/p>\n
0207140000.A<\/p>\n
\u00a01602321000<\/p>\n
\u00a0130% del contingente arancelario<\/p>\n
Frijol Seco<\/p>\n
\u00a00713319000<\/p>\n
\u00a00713329000<\/p>\n
\u00a00713339100<\/p>\n
\u00a00713339200<\/p>\n
\u00a00713339900<\/p>\n
\u00a00713349000<\/p>\n
\u00a00713359000<\/p>\n
\u00a00713399100<\/p>\n
\u00a00713399900<\/p>\n
\u00a0130% del contingente arancelario<\/p>\n
Arroz<\/p>\n
\u00a01006109000<\/p>\n
\u00a01006200000<\/p>\n
\u00a01006300010<\/p>\n
\u00a01006300090<\/p>\n
\u00a01006400000<\/p>\n
\u00a0120% del contingente arancelario<\/p>\n
Par\u00e1grafo 1\u00b0. Enti\u00e9ndase como nivel de activaci\u00f3n, el hecho objetivo verificable que una vez ocurrido da lugar a la aplicaci\u00f3n autom\u00e1tica de la medida de salvaguardia agr\u00edcola en la forma de un arancel aduanero sobre las anteriores mercanc\u00edas agr\u00edcolas.<\/p>\n
Par\u00e1grafo 2\u00b0. Para cada mercanc\u00eda enumerada en el presente art\u00edculo, en el que el nivel de activaci\u00f3n de la salvaguardia agr\u00edcola este establecido como un porcentaje del contingente arancelario aplicable, el nivel de activaci\u00f3n en cualquier a\u00f1o deber\u00e1 ser determinado multiplicando la cantidad dentro de la cuota para dicha mercanc\u00eda en el a\u00f1o correspondiente, como est\u00e1 estipulado en el Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3, por el porcentaje aplicable.<\/p>\n
Art\u00edculo 50. Criterios. Para una adecuada y autom\u00e1tica aplicaci\u00f3n de la medida de salvaguardia agr\u00edcola se deber\u00e1n tener en cuenta los siguientes criterios objetivos:<\/p>\n
a) El total de los derechos arancelarios aplicados a dicha mercanc\u00eda, incluyendo la medida de salvaguardia agr\u00edcola, no debe exceder el menor de:<\/p>\n
\u2013La tasa base de arancel aduanero establecida en la lista de la Secci\u00f3n B del Cap\u00edtulo III del presente decreto.<\/p>\n
\u2013 La tasa arancelaria de NMF aplicada el d\u00eda inmediatamente anterior a la entrada en vigor del Acuerdo.<\/p>\n
\u2013 La tasa arancelaria de NMF vigente; o<\/p>\n
\u2013 La tasa arancelaria dispuesta en el art\u00edculo 48;<\/p>\n
b) No se podr\u00e1 aplicar ni mantener una medida de salvaguardia agr\u00edcola sobre mercanc\u00edas originarias:<\/p>\n
\u2013 Despu\u00e9s de la expiraci\u00f3n del per\u00edodo de eliminaci\u00f3n de aranceles establecidos en la Secciones A y B del Cap\u00edtulo III del presente decreto, o<\/p>\n
\u2013 Que aumente el arancel intra-cuota de las mercanc\u00edas sujetas a un contingente arancelario;<\/p>\n
c) No se podr\u00e1 aplicar ni mantener la medida de salvaguardia agr\u00edcola y al mismo tiempo aplicar o mantener, respecto de la misma mercanc\u00eda:<\/p>\n
\u2013 Una medida de salvaguardia de las estipuladas en el Cap\u00edtulo VIII del Acuerdo.<\/p>\n
\u2013 Una medida de conformidad con el art\u00edculo XIX del GATT de 1994 y el Acuerdo sobre Salvaguardias de la OMC;<\/p>\n
d) La medida de salvaguardia agr\u00edcola solamente se mantendr\u00e1 hasta el final del a\u00f1o calendario en el cual se aplique;<\/p>\n
e) No se podr\u00e1 aplicar aranceles en virtud del art\u00edculo 5\u00b0 del Acuerdo sobre la Agricultura de la OMC a mercanc\u00edas originarias de los Estados Unidos de Am\u00e9rica, objeto del Acuerdo.<\/p>\n
Par\u00e1grafo. Dentro de los 60 d\u00edas siguientes a la aplicaci\u00f3n de la medida, Colombia notificar\u00e1 a los Estados Unidos de Am\u00e9rica, por escrito, ofreciendo informaci\u00f3n relevante sobre la medida.<\/p>\n
Art\u00edculo 51. Para efectos de la aplicaci\u00f3n de la medida de salvaguardia contemplada en el art\u00edculo 49 anterior, los aranceles adicionales a las importaciones ser\u00e1n:<\/p>\n
a) Para carne de bovino, excluyendo la de calidad prime y choice (\u201ccarne de bovino de calidad est\u00e1ndar\u201d), tal como se enumera en esta Lista:<\/p>\n
i) de los a\u00f1os uno al cuatro, menor o igual al 100 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
ii) de los a\u00f1os cinco al siete, menor o igual al 75 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
iii) de los a\u00f1os ocho al nueve, menor o igual al 50 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3. del Acuerdo;<\/p>\n
b) Para aves que han terminado su ciclo productivo \u201cSpent Fowl (chickens)\u201d, tal como se enumera en esta Lista:<\/p>\n
i) de los a\u00f1os uno al seis, menor o igual al 100 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
ii) de los a\u00f1os siete al 12, menor o igual al 75 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
iii) de los a\u00f1os trece al diez y siete, menor o igual al 50 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
c) Para cuartos traseros de pollo, tal como se enumera en esta Lista:<\/p>\n
i) de los a\u00f1os uno al seis, menor o igual al 100 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
ii) de los a\u00f1os siete al doce, menor o igual al 75 por ciento de la diferencia entre el l\u00edmite provisto en el Art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
iii) de los a\u00f1os trece al diez y siete, menor o igual al 50 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
d) Para fr\u00edjoles secos, tal como se enumera en esta Lista:<\/p>\n
i) de los a\u00f1os uno al tres, menor o igual al 100 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
ii) de los a\u00f1os cuatro al seis, menor o igual al 75 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
iii) de los a\u00f1os siete al nueve, menor o igual al 50 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
e) Para arroz, tal como se enumera en esta Lista:<\/p>\n
i) de los a\u00f1os uno al seis, menor o igual al 100 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo;<\/p>\n
ii) de los siete al doce, menor o igual al 75 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo, y<\/p>\n
iii) de los a\u00f1os trece al diez y ocho, menor o igual al 50 por ciento de la diferencia entre el l\u00edmite provisto en el art\u00edculo 2.18.1 del Acuerdo y la tasa arancelaria aplicable provista en el p\u00e1rrafo 2\u00b0 del Ap\u00e9ndice I de la Lista de Colombia del Anexo 2.3 del Acuerdo.<\/p>\n
Art\u00edculo 52. El procedimiento para la aplicaci\u00f3n de la salvaguardia agropecuaria de que tratan los art\u00edculos anteriores, se sujetar\u00e1 a lo dispuesto en el Decreto 573 del 21 de marzo de 2012 y las normas que lo modifiquen o lo adicionen.<\/p>\n
\u00a0CAP\u00cdTULO IV<\/p>\n
SECCI\u00d3N A<\/p>\n
\u00a0MEDIDAS DE SALVAGUARDIA TEXTIL<\/p>\n
Art\u00edculo 53. S\u00f3lo durante el per\u00edodo de transici\u00f3n, si, como resultado de la reducci\u00f3n o eliminaci\u00f3n de un arancel estipulado en el Acuerdo, una mercanc\u00eda textil o del vestido que se beneficie del tratamiento arancelario preferencial, est\u00e1 siendo importada a Colombia en cantidades que han aumentado en tal monto, en t\u00e9rminos absolutos o en relaci\u00f3n con el mercado dom\u00e9stico para esa mercanc\u00eda, y en condiciones tales que causen un perjuicio grave o amenaza real del mismo a una rama de producci\u00f3n nacional productora de una mercanc\u00eda similar o directamente competidora, se podr\u00e1, en la medida necesaria para prevenir o remediar dicho perjuicio y para facilitar el ajuste, aplicar una medida de salvaguardia textil a esa mercanc\u00eda, en la forma de un aumento en la tasa arancelaria para la mercanc\u00eda hasta un nivel que no exceda el menor de:<\/p>\n
a) la tasa arancelaria de Naci\u00f3n m\u00e1s favorecida (NMF) aplicada que est\u00e9 vigente en el momento en que se aplique la medida, y<\/p>\n
b) la tasa arancelaria de NMF aplicada que est\u00e9 vigente a la fecha de entrada en vigor del Acuerdo.<\/p>\n
Par\u00e1grafo. De conformidad con lo dispuesto en el decreto que para el efecto expida el Gobierno Nacional relativo a la aplicaci\u00f3n de las medidas de salvaguardia textil y en el art\u00edculo 3\u00b0 del Decreto n\u00famero 1820 de 2010, la autoridad investigadora competente para efectos de la aplicaci\u00f3n de la medida de salvaguardia textil es la Direcci\u00f3n de Comercio Exterior del Ministerio de Comercio, Industria y Turismo, o la entidad o dependencia que la suceda en sus funciones, a trav\u00e9s de la Subdirecci\u00f3n de Pr\u00e1cticas Comerciales de la Direcci\u00f3n de Comercio Exterior del Ministerio de Comercio, Industria y Turismo o la entidad o dependencia que la suceda en sus funciones, en adelante, la \u201cAutoridad Investigadora Competente\u201d.<\/p>\n
Art\u00edculo 54. Al determinar el perjuicio grave o la amenaza real del mismo, la Autoridad Investigadora Competente deber\u00e1:<\/p>\n
a) examinar el efecto del incremento en las importaciones de la mercanc\u00eda de los Estados Unidos de Am\u00e9rica sobre la rama de producci\u00f3n en cuesti\u00f3n, que se refleje en cambios en las variables econ\u00f3micas pertinentes tales como la producci\u00f3n, la productividad, la utilizaci\u00f3n de la capacidad, las existencias, la participaci\u00f3n en el mercado, las exportaciones, los salarios, el empleo, los precios internos, los beneficios y p\u00e9rdidas y las inversiones, ninguno de los cuales, por s\u00ed mismo o combinado con otros factores, ser\u00e1 necesariamente decisivo, y<\/p>\n
b) no considerar los cambios en la preferencia del consumidor o cambios en tecnolog\u00eda en Colombia como factores que sustenten la determinaci\u00f3n del perjuicio grave o amenaza real del mismo.<\/p>\n
Art\u00edculo 55. Solo se podr\u00e1 aplicar una medida de salvaguardia textil de conformidad con esta Secci\u00f3n despu\u00e9s de una investigaci\u00f3n por parte de la Autoridad Investigadora Competente de conformidad con lo establecido en el decreto que para el efecto expida el Gobierno Nacional relativo a la aplicaci\u00f3n de las medidas de salvaguardia textil y los procedimientos establecidos en el Decreto n\u00famero 1820 de 2010, que le sean aplicables.<\/p>\n
Art\u00edculo 56. De conformidad con lo dispuesto en el decreto que para el efecto expida el Gobierno Nacional relativo a la aplicaci\u00f3n de las medidas de salvaguardia textil y del art\u00edculo 35 del Decreto n\u00famero 1820 de 2010, el Ministerio de Comercio, Industria y Turismo sin demora notificar\u00e1 por escrito a los Estados Unidos de Am\u00e9rica del inicio de una investigaci\u00f3n, as\u00ed como de su intenci\u00f3n de aplicar o prorrogar una medida de salvaguardia textil y, a solicitud de los Estados Unidos de Am\u00e9rica, realizar\u00e1 consultas.<\/p>\n
Art\u00edculo 57. Las siguientes condiciones y limitaciones se deber\u00e1n seguir para efectos de la aplicaci\u00f3n de cualquier medida de salvaguardia textil bajo el Acuerdo:<\/p>\n
a) la medida de salvaguardia textil no podr\u00e1 mantenerse por un per\u00edodo que exceda dos a\u00f1os, excepto que este periodo se prorrogue por un a\u00f1o adicional;<\/p>\n
b) la medida de salvaguardia textil no podr\u00e1 aplicarse a la misma mercanc\u00eda de los Estados Unidos de Am\u00e9rica m\u00e1s de una vez;<\/p>\n
c) al t\u00e9rmino de la medida de salvaguardia textil, se deber\u00e1 aplicar la tasa arancelaria establecida en la Lista de Colombia del Anexo 2.3 (Eliminaci\u00f3n Arancelaria) de conformidad con lo establecido en el art\u00edculo 13 del presente decreto, como si la medida nunca se hubiese aplicado, y<\/p>\n
d) una medida de salvaguardia textil no podr\u00e1 mantenerse m\u00e1s all\u00e1 del periodo de transici\u00f3n.<\/p>\n
Art\u00edculo 58. De conformidad con lo dispuesto en el Cap\u00edtulo Tres del Acuerdo de aplicarse la medida de salvaguardia textil, Colombia proporcionar\u00e1 a los Estados Unidos de Am\u00e9rica, una compensaci\u00f3n de liberalizaci\u00f3n comercial mutuamente acordada en forma de concesiones que tengan efectos comerciales sustancialmente equivalentes o que sean equivalentes al valor de los grav\u00e1menes adicionales que se espere resulten de la medida de salvaguardia textil. Estas concesiones se limitar\u00e1n a las mercanc\u00edas textiles o del vestido, salvo que se acuerde algo distinto.<\/p>\n
SECCI\u00d3N B<\/p>\n
MEDIDAS DE SALVAGUARDIA BILATERAL<\/p>\n
Art\u00edculo 59. Se podr\u00e1 aplicar una medida descrita en el art\u00edculo 60 del presente decreto, s\u00f3lo durante el per\u00edodo de transici\u00f3n, si como resultado de la reducci\u00f3n o eliminaci\u00f3n de un arancel aduanero en virtud del Acuerdo una mercanc\u00eda originaria de los Estados Unidos de Am\u00e9rica se importa a Colombia, en cantidades que han aumentado en tal monto en t\u00e9rminos absolutos o en relaci\u00f3n a la producci\u00f3n nacional y en condiciones tales que constituyan una causa sustancial de da\u00f1o grave, o una amenaza del mismo, a la rama de producci\u00f3n nacional que produzca una mercanc\u00eda similar o directamente competidora.<\/p>\n
Par\u00e1grafo. Para efectos de esta secci\u00f3n, por periodo de transici\u00f3n se entender\u00e1 el periodo de (10) diez a\u00f1os que comienza en la fecha de entrada en vigor del Acuerdo, excepto que para cualquier mercanc\u00eda para la cual la Lista de Colombia del Anexo 2.3 (Eliminaci\u00f3n Arancelaria) de conformidad con lo establecido en el art\u00edculo 13 del presente decreto establece que debe eliminar sus aranceles sobre esa mercanc\u00eda en un periodo de m\u00e1s de (10) diez a\u00f1os, el periodo de transici\u00f3n significa el periodo de eliminaci\u00f3n arancelaria para esa mercanc\u00eda se\u00f1alado en dicha Lista.<\/p>\n
Art\u00edculo 60. Si se cumplen las condiciones se\u00f1aladas en el art\u00edculo 59 del presente decreto, y una vez surtida la investigaci\u00f3n conforme lo dispuesto en el Decreto n\u00famero 1820 de 2010, se podr\u00e1 en la medida que sea necesario para prevenir o remediar un da\u00f1o grave, o amenaza del mismo, y facilitar el ajuste:<\/p>\n
a) suspender la reducci\u00f3n futura de cualquier tasa arancelaria establecida en este Acuerdo para la mercanc\u00eda, o<\/p>\n
b) aumentar la tasa arancelaria para la mercanc\u00eda a un nivel que no exceda el menor de:<\/p>\n
i) la tasa arancelaria de naci\u00f3n m\u00e1s favorecida (NMF) aplicada en el momento en que se aplique la medida, y<\/p>\n
ii) la tasa arancelaria de NMF aplicada el d\u00eda inmediatamente anterior a la entrada en vigor del Acuerdo.<\/p>\n
Par\u00e1grafo. Ni las cuotas arancelarias ni las restricciones cuantitativas son una forma de medida de salvaguardia permitida bajo esta secci\u00f3n.<\/p>\n
Art\u00edculo 61. No se podr\u00e1 mantener una medida de salvaguardia:<\/p>\n
a) excepto en la medida y durante el periodo necesario para prevenir o remediar el da\u00f1o grave y facilitar el ajuste;<\/p>\n
b) por un periodo que exceda dos a\u00f1os; excepto que este periodo se prorrogue por dos a\u00f1os adicionales, si la autoridad competente determina, de conformidad con los procedimientos estipulados en el art\u00edculo 8.3 del Acuerdo, que la medida sigue siendo necesaria para evitar o remediar un da\u00f1o grave y facilitar el ajuste y que existe evidencia que la rama de producci\u00f3n nacional se est\u00e1 ajustando, o<\/p>\n
c) con posterioridad a la expiraci\u00f3n del periodo de transici\u00f3n.<\/p>\n
Art\u00edculo 62. No se podr\u00e1 aplicar una medida de salvaguardia m\u00e1s de una vez con respecto a la misma mercanc\u00eda.<\/p>\n
Art\u00edculo 63. A fin de facilitar el ajuste en una situaci\u00f3n en que la duraci\u00f3n prevista de una medida de salvaguardia sea superior a un a\u00f1o, la medida se liberalizar\u00e1 progresivamente, a intervalos regulares, durante el per\u00edodo de aplicaci\u00f3n.<\/p>\n
Art\u00edculo 64. A la terminaci\u00f3n de la medida de salvaguardia, la tasa arancelaria no ser\u00e1 m\u00e1s alta que la tasa que, de acuerdo a la Lista de Colombia del Anexo 2.3 (Eliminaci\u00f3n Arancelaria) de conformidad con lo establecido en el art\u00edculo 13 del presente decreto, hubiere estado vigente un a\u00f1o despu\u00e9s del comienzo de la medida. A partir del 1\u00b0 de enero del a\u00f1o inmediatamente posterior en que la medida cese, se deber\u00e1:<\/p>\n
a) aplicar la tasa arancelaria establecida en la Lista de Colombia del Anexo 2.3 (Eliminaci\u00f3n Arancelaria) de conformidad con lo establecido en el art\u00edculo 13 del presente decreto, como si la medida de salvaguardia nunca hubiese sido aplicada, o<\/p>\n
b) eliminar el arancel aduanero en etapas anuales iguales, para concluir en la fecha se\u00f1alada para la eliminaci\u00f3n del arancel en la Lista de Colombia del Anexo 2.3 (Eliminaci\u00f3n Arancelaria) de conformidad con lo establecido en el art\u00edculo 13 del presente decreto.<\/p>\n
\u00a0CAP\u00cdTULO V<\/p>\n
SECCI\u00d3N A<\/p>\n
REGLAS Y PROCEDIMIENTOS DE ORIGEN<\/p>\n
Art\u00edculo 65. Salvo que se disponga lo contrario en el Cap\u00edtulo Cuatro del Acuerdo, una mercanc\u00eda es originaria cuando:<\/p>\n
a) la mercanc\u00eda es obtenida en su totalidad o producida enteramente en el territorio de Colombia, los Estados Unidos de Am\u00e9rica o en ambos;<\/p>\n
b) es producida enteramente en el territorio de Colombia, los Estados Unidos de Am\u00e9rica o en ambos y<\/p>\n
i) cada uno de los materiales no originarios empleados en la producci\u00f3n de la mercanc\u00eda sufre el correspondiente cambio en la clasificaci\u00f3n arancelaria, especificado en el Anexo 4.1 o en el Anexo 3-A del Acuerdo, o<\/p>\n
ii) la mercanc\u00eda, de otro modo, satisface cualquier requisito de valor de contenido regional aplicable u otros requisitos especificados en el Anexo 4.1 o en el Anexo 3-A del Acuerdo,<\/p>\n
y la mercanc\u00eda cumple con los dem\u00e1s requisitos aplicables del Cap\u00edtulo IV del Acuerdo; o<\/p>\n
c) la mercanc\u00eda es producida enteramente en el territorio de Colombia, los Estados Unidos de Am\u00e9rica o en ambos, a partir exclusivamente de materiales originarios.<\/p>\n
Par\u00e1grafo. En caso de discrepancia entre lo previsto por el presente Decreto y el Cap\u00edtulo Cuatro del Acuerdo, prevalecer\u00e1 este \u00faltimo.<\/p>\n
Art\u00edculo 65A. Valor de Contenido Regional. Cuando el Anexo 4.1 del Acuerdo se especifique una prueba de valor de contenido regional para determinar si una mercanc\u00eda es originaria, el importador, exportador o productor podr\u00e1, con el prop\u00f3sito de solicitar el trato arancelario preferencial de acuerdo al art\u00edculo 66 del presente decreto, calcular el valor de contenido regional con base en uno u otro de los siguientes m\u00e9todos:<\/p>\n
a) M\u00e9todo de Reducci\u00f3n del Valor, basado en el Valor de Materiales No Originarios:<\/p>\n
\u00a0[image002]<\/p>\n
b) M\u00e9todo de Aumento del Valor, basado en el Valor de los Materiales Originarios<\/p>\n
\u00a0[image004]<\/p>\n
Donde,<\/p>\n
VCR: es el valor de contenido regional expresado como porcentaje;<\/p>\n
VA: es el valor ajustado de la mercanc\u00eda;<\/p>\n
VMN: es el valor de los materiales no originarios adquiridos y utilizados por el productor en la producci\u00f3n de la mercanc\u00eda; el VMN no incluye el valor de un material de fabricaci\u00f3n propia; y<\/p>\n
VMO: es el valor de los materiales originarios adquiridos o de fabricaci\u00f3n propia y utilizados por el productor en la producci\u00f3n de la mercanc\u00eda.<\/p>\n
Par\u00e1grafo 1\u00b0. Todos los costos considerados para el c\u00e1lculo de valor de contenido regional ser\u00e1n registrados y mantenidos de conformidad con las normas contables aplicables en Colombia o en los Estados Unidos, dependiendo de donde se realice la producci\u00f3n de la mercanc\u00eda.<\/p>\n
Par\u00e1grafo 2\u00b0. En el caso de las mercanc\u00edas de la industria automotriz, entendidas como estas las mercanc\u00edas clasificadas bajo las siguientes partidas o subpartidas del Sistema Armonizado: 8407.31 a 8407.34 (motores), 8408.20 (motores diesel para veh\u00edculos), 84.09 (partes de motores) 87.01 a 87.05 (veh\u00edculos), 87.06 (chasis), 87.07 (carrocer\u00edas) y 87.08 (partes para veh\u00edculo), cuando el Anexo 4.1 del Acuerdo especifique una prueba de valor de contenido regional para determinar si la mercanc\u00eda es originaria, el importador, exportador o productor con el prop\u00f3sito de solicitar el trato arancelario preferencial de acuerdo al art\u00edculo 66 del presente decreto, deber\u00e1 calcular el valor de contenido regional de esa mercanc\u00eda basado \u00fanicamente en el siguiente m\u00e9todo:<\/p>\n
M\u00e9todo para las Mercanc\u00edas de la Industria Automotriz (\u201cM\u00e9todo del Costo Neto\u201d)<\/p>\n
\u00a0[image006]<\/p>\n
Donde,<\/p>\n
VCR: es el valor de contenido regional expresado como porcentaje;<\/p>\n
CN: es el costo neto de la mercanc\u00eda; y<\/p>\n
VMN: es el valor de los materiales no originarios adquiridos y utilizados por el productor en la producci\u00f3n de la mercanc\u00eda; el VMN no incluye el valor de un material de fabricaci\u00f3n propia.<\/p>\n
Par\u00e1grafo 3\u00b0. Para efectos del m\u00e9todo de c\u00e1lculo del valor de contenido regional de conformidad con el M\u00e9todo del Costo Neto, el importador, exportador o productor, podr\u00e1 promediar el c\u00e1lculo en el a\u00f1o fiscal del productor, en base a todos los veh\u00edculos automotores de esa categor\u00eda, o s\u00f3lo los veh\u00edculos automotores de esa categor\u00eda que se exporten a territorio de Colombia o de los Estados Unidos de Am\u00e9rica, utilizando cualquiera de las siguientes categor\u00edas:<\/p>\n
a) la misma l\u00ednea de modelo en veh\u00edculos automotores de la misma clase de veh\u00edculos producidos en la misma planta en territorio de Colombia o Estados Unidos;<\/p>\n
b) la misma clase de veh\u00edculos automotores producidos en la misma planta en territorio de Colombia o Estados Unidos; o<\/p>\n
c) la misma l\u00ednea de modelo en veh\u00edculos automotores producidos en territorio de Colombia o Estados Unidos.<\/p>\n
Par\u00e1grafo 4\u00b0. Para efectos del m\u00e9todo de c\u00e1lculo del valor de contenido regional de conformidad con el M\u00e9todo del Costo Neto, para materiales automotrices, entendidos estos como los materiales automotrices clasificados en las siguientes partidas o subpartidas del Sistema Armonizado: 8407.31 a 8407.34 (motores), 8408.20 (motores di\u00e9sel para veh\u00edculos), 84.09 (partes de motores), 87.06 (chasis), 87.07 (carrocer\u00edas) y 87.08 (partes de veh\u00edculo), producidos en la misma planta, un importador, exportador o productor podr\u00e1, usar un c\u00e1lculo:<\/p>\n
a) promediado:<\/p>\n
i) sobre el a\u00f1o fiscal del productor del veh\u00edculo automotor a quien se vende la mercanc\u00eda;<\/p>\n
ii) en cualquier trimestre o mes; o<\/p>\n
iii) en el a\u00f1o fiscal del productor del material automotriz;<\/p>\n
siempre que la mercanc\u00eda hubiera sido producida durante el a\u00f1o fiscal, trimestre o mes que forma la base para el c\u00e1lculo;<\/p>\n
b) en el cual el promedio a que se refiere el subp\u00e1rrafo (a) es calculado separadamente para tales mercanc\u00edas vendidas a uno o m\u00e1s productores de veh\u00edculos; o<\/p>\n
c) en el cual el promedio en el subp\u00e1rrafo (a) o (b) es calculado separadamente para aquellas mercanc\u00edas que son exportadas a Colombia y\/o a los Estados Unidos de Am\u00e9rica.<\/p>\n
Art\u00edculo 65B. Valor de los Materiales. Para efectos de la aplicaci\u00f3n de los art\u00edculos 65A y 65E del presente decreto, el valor de un material ser\u00e1:<\/p>\n
a) en el caso de un material importado por el productor de la mercanc\u00eda, el valor ajustado del material;<\/p>\n
b) en el caso de un material adquirido por el productor en el territorio donde se produce la mercanc\u00eda, el valor determinado de conformidad con lo dispuesto en los art\u00edculos 1 al 8, art\u00edculo 15 y las correspondientes notas interpretativas del Acuerdo de Valoraci\u00f3n Aduanera de la Organizaci\u00f3n Mundial del Comercio, i.e. de la misma manera que para las mercanc\u00edas importadas, con las modificaciones razonables que sean requeridas debido a la ausencia de importaci\u00f3n por el productor; o<\/p>\n
c) en el caso de un material de fabricaci\u00f3n propia,<\/p>\n
i) todos los gastos incurridos en la producci\u00f3n del material, incluyendo los gastos generales; y<\/p>\n
ii) un monto por utilidades equivalente a las utilidades agregadas en el curso normal del comercio.<\/p>\n
Art\u00edculo 65C. Ajustes Adicionales al Valor de los Materiales. En el caso de los materiales originarios, los siguientes gastos, cuando no est\u00e9n incluidos en el art\u00edculo 65B, se podr\u00e1n agregar al valor del material:<\/p>\n
a) los costos de flete, seguro, embalaje y todos los dem\u00e1s costos incurridos en el transporte del material dentro del territorio de Colombia o los Estados Unidos de Am\u00e9rica o entre los territorios de Colombia y los Estados Unidos de Am\u00e9rica hasta el lugar donde est\u00e1 ubicado el productor;<\/p>\n
b) aranceles, impuestos y costos por servicios de agentes de aduana, pagados por el material en el territorio de Colombia, Estados Unidos de Am\u00e9rica o ambos, distintos de los aranceles e impuestos diferidos, reembolsados, reembolsables o de otra manera recuperables, incluyendo el cr\u00e9dito por aranceles o impuestos pagados o por pagar; y<\/p>\n
c) el costo de los desechos y desperdicios derivados de la utilizaci\u00f3n del material en la producci\u00f3n de la mercanc\u00eda, menos el valor de los desperdicios renovables o subproductos.<\/p>\n
En el caso de los materiales no originarios los siguientes gastos, cuando est\u00e9n incluidos en el art\u00edculo 65B, se podr\u00e1n deducir del valor del material:<\/p>\n
a) los costos de flete, seguro, embalaje y todos los dem\u00e1s costos incurridos en el transporte del material dentro del territorio de Colombia o de los Estados Unidos de Am\u00e9rica o entre los territorios de Colombia y Estados Unidos de Am\u00e9rica hasta el lugar donde est\u00e1 ubicado el productor;<\/p>\n
b) aranceles, impuestos y costos por servicios de agentes de aduana, pagados por el material en el territorio de Colombia, los Estados Unidos de Am\u00e9rica o ambos, distintos de los aranceles e impuestos diferidos, reembolsados, reembolsables o de otra manera recuperables, incluyendo el cr\u00e9dito por aranceles o impuestos pagados o por pagar;<\/p>\n
c) el costo de los desechos y desperdicios derivados de la utilizaci\u00f3n del material en la producci\u00f3n de la mercanc\u00eda, menos el valor de los desperdicios renovables o subproductos; y<\/p>\n
d) el costo de los materiales originarios utilizados en la producci\u00f3n del material no originario en el territorio de Colombia o los Estados Unidos de Am\u00e9rica.<\/p>\n
Art\u00edculo 65D. Acumulaci\u00f3n. Las mercanc\u00edas o materiales originarios de Colombia, incorporados a una mercanc\u00eda en el territorio de los Estados Unidos de Am\u00e9rica, se considerar\u00e1n originarios del territorio de los Estados Unidos de Am\u00e9rica.<\/p>\n
Una mercanc\u00eda es originaria, cuando la mercanc\u00eda es producida en el territorio de Colombia, los Estados Unidos de Am\u00e9rica o ambos, por uno o m\u00e1s productores, siempre que la mercanc\u00eda cumpla los requisitos del Art\u00edculo 65 del presente Decreto y los dem\u00e1s requisitos aplicables del Cap\u00edtulo Cuatro del Acuerdo.<\/p>\n
Art\u00edculo 65E. De Minimis. Excepto lo dispuesto en el Anexo 4.6 del Acuerdo, una mercanc\u00eda que no sufre un cambio en la clasificaci\u00f3n arancelaria de conformidad con el Anexo 4.1 del Acuerdo, es sin embargo originaria si el valor de todos los materiales no originarios utilizados en la producci\u00f3n de la mercanc\u00eda y que no sufren el cambio de clasificaci\u00f3n arancelaria aplicable, no excede el diez por ciento del valor ajustado de la mercanc\u00eda, siempre que el valor de tales materiales no originarios se incluya en el valor de los materiales no originarios para cualquier requisito de valor de contenido regional aplicable y que la mercanc\u00eda cumpla con todos los dem\u00e1s requisitos aplicables del Cap\u00edtulo IV del Acuerdo.<\/p>\n
Par\u00e1grafo. Las mercanc\u00edas textiles o del vestido estar\u00e1n sujetas a las siguientes reglas, de conformidad con lo dispuesto en los p\u00e1rrafos 8 y 9 del art\u00edculo 3.3 del Acuerdo:<\/p>\n
a) una mercanc\u00eda textil o del vestido que no es una mercanc\u00eda originaria porque ciertas fibras o hilados utilizados en la producci\u00f3n del componente de la mercanc\u00eda que determina la clasificaci\u00f3n arancelaria de la mercanc\u00eda, no sufren el cambio de clasificaci\u00f3n arancelaria aplicable establecido en el Anexo 3-A del Acuerdo, no obstante ser\u00e1 considerada una mercanc\u00eda originaria si el peso total de todas estas fibras o hilados en ese componente no excede el diez por ciento del peso total de dicho componente.<\/p>\n
Para mayor certeza, cuando la mercanc\u00eda es una fibra, hilado o tejido, el \u201ccomponente de la mercanc\u00eda que determina la clasificaci\u00f3n arancelaria de la mercanc\u00eda\u201d lo constituyen todas las fibras en el hilado, tejido o grupo de fibras.<\/p>\n
b) No obstante el literal a anterior, una mercanc\u00eda que contenga hilados elastom\u00e9ricos, los cuales no incluyen el l\u00e1tex, en el componente de la mercanc\u00eda que determina la clasificaci\u00f3n arancelaria de la mercanc\u00eda, ser\u00e1 originaria \u00fanicamente si tales hilados han sido totalmente formados en el territorio de una de las partes del Acuerdo.<\/p>\n
Para efectos de este literal \u201ctotalmente formado\u201d significa que todo el proceso de producci\u00f3n y operaciones de terminado, iniciando con la extrusi\u00f3n de todos los filamentos, tiras, revestimientos, u hojas, o la hilatura de todas las fibras en hilado, o ambas, y finalizando con hilado terminado o hilado plisado, se efectu\u00f3 en territorio de una de las partes del Acuerdo.<\/p>\n
Art\u00edculo 65F. Mercanc\u00edas y Materiales Fungibles. Un importador puede solicitar que una mercanc\u00eda o material fungible sea originario, cuando el importador, exportador o productor ha:<\/p>\n
a) segregado f\u00edsicamente cada mercanc\u00eda o material fungible; o<\/p>\n
b) usado cualquier m\u00e9todo de manejo de inventarios, tales como el de promedios, \u00faltimas entradas – primeras salidas (UEPS) o primeras entradas – primeras salidas (PEPS), u otro m\u00e9todo reconocido en las normas contables aplicables en el territorio de Colombia, si la producci\u00f3n se realiz\u00f3 en Colombia, o en las normas contables aplicables en el territorio de los Estados Unidos de Am\u00e9rica, si la producci\u00f3n se realiza en los Estados Unidos de Am\u00e9rica.<\/p>\n
El m\u00e9todo de manejo de inventarios seleccionado de conformidad con el inciso anterior para una mercanc\u00eda o material fungible en particular, deber\u00e1 continuar siendo utilizado para aquella mercanc\u00eda o material a trav\u00e9s del a\u00f1o fiscal de la persona que seleccion\u00f3 el m\u00e9todo de manejo de inventarios.<\/p>\n
Art\u00edculo 65G. Accesorios, Repuestos y Herramientas. Los accesorios, repuestos o herramientas usuales de la mercanc\u00eda, entregados con la mercanc\u00eda, se deber\u00e1n tratar como originarios si la mercanc\u00eda es originaria y no se tomar\u00e1n en cuenta para determinar si todos los materiales no originarios utilizados en la producci\u00f3n de la mercanc\u00eda sufren el correspondiente cambio de clasificaci\u00f3n arancelaria, siempre que:<\/p>\n
a) los accesorios, repuestos y herramientas est\u00e9n clasificados con la mercanc\u00eda y no se hubiesen facturado por separado, independientemente de que cada uno se identifique por separado en la propia factura, y<\/p>\n
b) las cantidades y el valor de dichos accesorios, repuestos o herramientas sean los habituales para la mercanc\u00eda.<\/p>\n
Si una mercanc\u00eda est\u00e1 sujeta al requisito de valor de contenido regional, el valor de los accesorios, repuestos o herramientas descritos en el inciso anterior, se tomar\u00e1 en cuenta, como materiales originarios o no originarios, seg\u00fan sea el caso, al calcular el valor de contenido regional de la mercanc\u00eda.<\/p>\n
Art\u00edculo 65H. Juegos o Surtidos de Mercanc\u00edas. Excepto lo dispuesto en el par\u00e1grafo del presente art\u00edculo, si las mercanc\u00edas son clasificadas como un juego o surtido como resultado de la aplicaci\u00f3n de la Regla 3 de las Reglas Generales de Interpretaci\u00f3n del Sistema Armonizado, el juego o surtido se considerar\u00e1 como originario solo si cada mercanc\u00eda en el juego o surtido es originaria y tanto el juego o surtido como las mercanc\u00edas cumplen con todos los dem\u00e1s requisitos aplicables en el Cap\u00edtulo Cuatro del Acuerdo.<\/p>\n
No obstante lo dispuesto en el inciso anterior, un juego o surtido de mercanc\u00edas es originario, si el valor de todas las mercanc\u00edas no originarias en el juego o surtido no excede 15 por ciento del valor ajustado del juego o surtido.<\/p>\n
Par\u00e1grafo. Las mercanc\u00edas textiles y del vestido clasificables como un juego o surtido como resultado de la aplicaci\u00f3n de la Regla General 3 de Interpretaci\u00f3n del Sistema Armonizado estar\u00e1n sujetas a lo dispuesto a continuaci\u00f3n, de conformidad con el p\u00e1rrafo 10 del art\u00edculo 3.3 del Acuerdo.<\/p>\n
No obstante las reglas de origen espec\u00edficas en el Anexo 3-A del Acuerdo, las mercanc\u00edas textiles o del vestido clasificables como mercanc\u00edas organizadas en juegos para la venta al por menor, seg\u00fan lo estipulado en la Regla General de Interpretaci\u00f3n 3 del Sistema Armonizado, no se considerar\u00e1n mercanc\u00edas originarias a menos que cada una de las mercanc\u00edas en el juego sea una mercanc\u00eda originaria o si el valor total de las mercanc\u00edas no originarias en el juego no excede el diez por ciento del valor ajustado del juego.<\/p>\n
Art\u00edculo 65I. Envases y material de empaque para la venta al por menor. Los envases y los materiales de empaque en que una mercanc\u00eda se presente para la venta al por menor, si est\u00e1n clasificados con la mercanc\u00eda, no se tomar\u00e1n en cuenta para determinar si todos los materiales no originarios utilizados en la producci\u00f3n de la mercanc\u00eda sufren el cambio correspondiente de clasificaci\u00f3n arancelaria establecido en el Anexo 4.1 o en el Anexo 3-A del Acuerdo.<\/p>\n
Si la mercanc\u00eda est\u00e1 sujeta al requisito de valor de contenido regional, el valor de los envases y materiales de empaque descritos en el inciso anterior se tomar\u00e1 en cuenta como originario o no originario, seg\u00fan sea el caso, para calcular el valor de contenido regional de la mercanc\u00eda.<\/p>\n
Art\u00edculo 65J. Contenedores y materiales de embalaje para embarque. Los contenedores y materiales de embalaje para embarque no sean tomados en cuenta para determinar si una mercanc\u00eda es originaria.<\/p>\n
Art\u00edculo 65K. Materiales Indirectos Empleados en la Producci\u00f3n. Un material indirecto sea considerado como originario independientemente del lugar de su producci\u00f3n.<\/p>\n
Art\u00edculo 65L. Tratamiento de los Hilados de Filamentos de Nailon. Una mercanc\u00eda textil o del vestido que no es una mercanc\u00eda originaria porque ciertos hilados utilizados en la producci\u00f3n del componente de la mercanc\u00eda que determina la clasificaci\u00f3n arancelaria de la mercanc\u00eda no sufren el cambio de clasificaci\u00f3n arancelaria aplicable establecido en el Anexo 3-A del Acuerdo, no obstante ser\u00e1 considerada una mercanc\u00eda originaria si los hilados son aquellos descritos en la Secci\u00f3n 204(b)(3)(B)(vi)(IV) de la Andean Trade Preference Act (19 U.S.C. \u00a73203(b)(3)(B)(vi)(IV)).<\/p>\n
Art\u00edculo 65M. Tr\u00e1nsito y Transbordo. Una mercanc\u00eda no se considerar\u00e1 originaria, si la mercanc\u00eda:<\/p>\n
a) sufre un procesamiento ulterior o es objeto de cualquier otra operaci\u00f3n, fuera del territorio de Colombia o los Estados Unidos de Am\u00e9rica, excepto la descarga, recarga o cualquier otra operaci\u00f3n necesaria para mantener la mercanc\u00eda en buenas condiciones o para transportarla a territorio de Colombia o los Estados Unidos de Am\u00e9rica; o<\/p>\n
b) no permanece bajo el control de las autoridades aduaneras en el territorio de un pa\u00eds distinto de Colombia o los Estados Unidos de Am\u00e9rica.<\/p>\n
Art\u00edculo 66. Solicitud de Trato Preferencial. Un importador podr\u00e1 solicitar el trato arancelario preferencial basado en:<\/p>\n
a) una certificaci\u00f3n escrita de que la mercanc\u00eda es originaria, emitida por el importador, exportador o productor;<\/p>\n
b) una certificaci\u00f3n electr\u00f3nica de que la mercanc\u00eda es originaria, emitida por el importador, exportador o productor.<\/p>\n
c) el conocimiento del importador de que la mercanc\u00eda es originaria, incluyendo la confianza razonable en la informaci\u00f3n que posee el importador de que la mercanc\u00eda es originaria.<\/p>\n
Par\u00e1grafo. El trato preferencial a que se refieren los literales (b) y (c) se har\u00e1 efectivo a partir del tercer a\u00f1o de entrada en vigor del Acuerdo. Para ello la Direcci\u00f3n de Impuestos y Aduanas Nacionales \u2013DIAN\u2013, para esa fecha, deber\u00e1 haber establecido las formas y procedimientos a trav\u00e9s de los cuales se dar\u00e1 aplicaci\u00f3n a lo previsto en dichos literales.<\/p>\n
NOta, art\u00edculo 66: Art\u00edculo reglamentado por la Resoluci\u00f3n 32 de 2017, DIAN.<\/p>\n
Art\u00edculo 67. Certificaci\u00f3n de Origen. Cuando una certificaci\u00f3n de origen sea la base de la solicitud de tratamiento arancelario preferencial, la certificaci\u00f3n de origen puede ser completada por el productor, exportador o importador de la mercanc\u00eda. Dicha certificaci\u00f3n no requerir\u00e1 un formato prestablecido, siempre que contenga la siguiente informaci\u00f3n:<\/p>\n
a) el nombre o raz\u00f3n social y direcci\u00f3n del productor y, de ser conocido, el tel\u00e9fono y correo electr\u00f3nico del mismo;<\/p>\n
b) el nombre o raz\u00f3n social y direcci\u00f3n del exportador, si es diferente al productor; as\u00ed como el n\u00famero de tel\u00e9fono y correo electr\u00f3nico del exportador, de ser conocidos;<\/p>\n
c) el nombre o raz\u00f3n social y direcci\u00f3n del importador as\u00ed como el n\u00famero de tel\u00e9fono y correo electr\u00f3nico, si son conocidos. Si la persona que emite la certificaci\u00f3n es el productor de la mercanc\u00eda no est\u00e1 obligado a consignar esta informaci\u00f3n;<\/p>\n
d) descripci\u00f3n de la mercanc\u00eda, que debe ser suficientemente detallada para relacionarla con la(s) factura(s) y la nomenclatura del Sistema Armonizado;<\/p>\n
e) Literal modificado por el Decreto 1546 de 2012, art\u00edculo 3\u00ba. clasificaci\u00f3n de la mercanc\u00eda en la nomenclatura del Sistema Armonizado;<\/p>\n
Texto inicial del literal e): \u201cclasificaci\u00f3n de la mercanc\u00eda en la nomenclatura colombiana;\u201d<\/p>\n
f) regla o criterio de origen que cumple la mercanc\u00eda, incluyendo, si fuera el caso, la especificaci\u00f3n del cambio de clasificaci\u00f3n arancelario o el m\u00e9todo y valor de contenido regional que cumple la mercanc\u00eda;<\/p>\n
g) n\u00famero y fecha de la(s) factura(s), cuando se trate de una certificaci\u00f3n para un solo embarque;<\/p>\n
h) pa\u00eds de origen;<\/p>\n
i) declaraci\u00f3n juramentada en que incluya:<\/p>\n
i) la aceptaci\u00f3n de su responsabilidad respecto a la veracidad y exactitud de la informaci\u00f3n que contiene el certificado de origen;<\/p>\n
ii) el compromiso de mantener los documentos necesarios para sustentar la certificaci\u00f3n;<\/p>\n
iii) la obligaci\u00f3n de informar por escrito a todas las personas a quienes el certificado fue entregado acerca de cualquier cambio que podr\u00eda afectar la exactitud o validez del mismo;<\/p>\n
iv) la certificaci\u00f3n de que las mercanc\u00edas cumplen con los requisitos de origen del Acuerdo; y<\/p>\n
v) el cumplimiento de las disposiciones del Acuerdo en materia de tr\u00e1nsito y transbordo, en el caso de las certificaciones emitidas por el importador;<\/p>\n
j) en el caso de una certificaci\u00f3n para m\u00faltiples embarques, emitida conforme al literal b) del par\u00e1grafo 2\u00b0 del presente art\u00edculo, el per\u00edodo que cubre la certificaci\u00f3n;<\/p>\n
k) nombre, firma e informaci\u00f3n de contacto de la persona que certifica;<\/p>\n
l) Fecha de la certificaci\u00f3n.<\/p>\n
Par\u00e1grafo 1\u00b0. Una certificaci\u00f3n del productor o exportador de la mercanc\u00eda podr\u00e1 llenarse sobre la base de:<\/p>\n
a) el conocimiento del productor o exportador de que la mercanc\u00eda es originaria; o<\/p>\n
b) en el caso de un exportador, la confianza razonable en la certificaci\u00f3n escrita o electr\u00f3nica del productor de que la mercanc\u00eda es originaria.<\/p>\n
Par\u00e1grafo 2\u00b0. Una certificaci\u00f3n de origen podr\u00e1 aplicarse a:<\/p>\n
a) un solo embarque de una mercanc\u00eda al territorio de Colombia o los Estados Unidos de Am\u00e9rica; o<\/p>\n
b) m\u00faltiples embarques de mercanc\u00edas id\u00e9nticas, dentro de cualquier per\u00edodo establecido en la certificaci\u00f3n escrita o electr\u00f3nica, que no exceda los 12 meses a partir de la fecha de la certificaci\u00f3n.<\/p>\n
Par\u00e1grafo 3\u00b0. La certificaci\u00f3n tendr\u00e1 una vigencia de cuatro a\u00f1os despu\u00e9s de la fecha de su emisi\u00f3n.<\/p>\n
Par\u00e1grafo 4\u00b0. Un importador podr\u00e1 presentar la certificaci\u00f3n en Castellano o en Ingl\u00e9s. En este \u00faltimo caso, el importador deber\u00e1 presentar una traducci\u00f3n de la certificaci\u00f3n al Castellano.<\/p>\n
Art\u00edculo 68. Excepciones. No se exigir\u00e1 una certificaci\u00f3n o informaci\u00f3n que demuestre que una mercanc\u00eda es originaria cuando:<\/p>\n
a) el valor aduanero de la importaci\u00f3n no exceda de US$1500, salvo que se determine que la importaci\u00f3n forma parte de una serie de importaciones realizadas o planificadas con el prop\u00f3sito de evadir el cumplimiento de la normativa que regula las solicitudes de tratamiento preferencial bajo el Acuerdo; o<\/p>\n
b) sea una mercanc\u00eda para la cual no se requiere que el importador presente una certificaci\u00f3n o informaci\u00f3n que demuestre el origen.<\/p>\n
Par\u00e1grafo. Para efectos de la aplicaci\u00f3n de lo dispuesto en el literal a) del presente art\u00edculo, la DIAN podr\u00e1 considerar que una importaci\u00f3n forma parte de una serie de importaciones cuando:<\/p>\n
a) mercanc\u00edas id\u00e9nticas son importadas por el mismo importador, exportadas por el mismo proveedor, dentro de un periodo de 30 d\u00edas calendario y su valor total excede los US$1500;<\/p>\n
b) las importaciones corresponden a una sola transacci\u00f3n y su valor total en aduanas excede los US$1500; o<\/p>\n
c) otros elementos que permitan determinar que las importaciones son una serie que ha sido realizada o planificada con el prop\u00f3sito de evadir el cumplimiento de las normas que regulan la solicitud de tratamiento preferencial bajo el Acuerdo.<\/p>\n
Art\u00edculo 69. Requisitos para Mantener Registros. Un exportador o un productor en Colombia, que proporcione una certificaci\u00f3n de conformidad con el art\u00edculo 66 del presente decreto, deber\u00e1 conservar por cinco a\u00f1os a partir de la fecha de la emisi\u00f3n de la certificaci\u00f3n, todos los registros necesarios para demostrar que la mercanc\u00eda para la cual el productor o exportador proporcion\u00f3 una certificaci\u00f3n era una mercanc\u00eda originaria incluyendo los registros relativos a:<\/p>\n
a) la adquisici\u00f3n, los costos, el valor y el pago por la mercanc\u00eda exportada;<\/p>\n
b) la adquisici\u00f3n, los costos, el valor y el pago de todos los materiales, incluso los indirectos, utilizados en la producci\u00f3n de la mercanc\u00eda exportada; y<\/p>\n
c) la producci\u00f3n de la mercanc\u00eda, en la forma en la cual esta fue exportada.<\/p>\n
El importador que solicite trato arancelario preferencial para una mercanc\u00eda que se importe a territorio colombiano, deber\u00e1 conservar por un m\u00ednimo de cinco a\u00f1os a partir de la fecha de importaci\u00f3n de la mercanc\u00eda, todos los registros necesarios para demostrar que la mercanc\u00eda calificaba para el trato arancelario preferencial.<\/p>\n
Art\u00edculo 70. Verificaci\u00f3n. Para efectos de determinar si una mercanc\u00eda importada a Colombia proveniente del territorio de Estados Unidos de Am\u00e9rica es una mercanc\u00eda originaria, la DIAN podr\u00e1 conducir una verificaci\u00f3n, mediante:<\/p>\n
a) solicitudes escritas de informaci\u00f3n al importador, exportador o productor;<\/p>\n
b) cuestionarios escritos dirigidos al importador, exportador o productor;<\/p>\n
c) visitas a las instalaciones de un exportador o productor en el territorio de los Estados Unidos de Am\u00e9rica, con el prop\u00f3sito de examinar los registros a los que se refiere el Art\u00edculo 64 o inspeccionar las instalaciones utilizadas en la producci\u00f3n de la mercanc\u00eda, de acuerdo con cualquiera de las directrices que desarrollen Colombia y los Estados Unidos de Am\u00e9rica de conformidad con el Art\u00edculo 4.21.2 del Acuerdo; o<\/p>\n
d) otros procedimientos que Colombia y los Estados Unidos de Am\u00e9rica puedan acordar.<\/p>\n
Una vez efectuada una verificaci\u00f3n, la DIAN proporcionar\u00e1 al importador una determinaci\u00f3n escrita acerca de si la mercanc\u00eda es originaria, en donde explique las razones de hecho y jur\u00eddicas que soporten su determinaci\u00f3n. Si la DIAN concluye que la mercanc\u00eda no es originaria, no se podr\u00e1 aplicar dicha determinaci\u00f3n a una importaci\u00f3n realizada antes de la fecha de la misma, cuando:<\/p>\n
a) la autoridad competente de los Estados Unidos de Am\u00e9rica, haya emitido una resoluci\u00f3n anticipada respecto de la clasificaci\u00f3n arancelaria o valoraci\u00f3n de uno o m\u00e1s materiales utilizados en la mercanc\u00eda, conforme al art\u00edculo 5.10 del Acuerdo;<\/p>\n
b) la determinaci\u00f3n de DIAN est\u00e9 basada en una clasificaci\u00f3n arancelaria o valoraci\u00f3n para tales materiales que es diferente a la proporcionada en la resoluci\u00f3n anticipada referida en el literal (a) anterior; y<\/p>\n
c) la autoridad competente de los Estados Unidos de Am\u00e9rica emiti\u00f3 la resoluci\u00f3n anticipada antes de la determinaci\u00f3n de la DIAN.<\/p>\n
Art\u00edculo 71. Negaci\u00f3n del trato arancelario preferencial. La DIAN podr\u00e1 negar el trato arancelario preferencial a una mercanc\u00eda importada, cuando:<\/p>\n
a) si el importador no cumpli\u00f3 con cualquiera de los requisitos previstos en el presente decreto o en el Acuerdo.<\/p>\n
b) el exportador, productor o importador no responda a una solicitud escrita de informaci\u00f3n o cuestionario, dentro de los 30 d\u00edas calendario siguientes a la notificaci\u00f3n de la solicitud;<\/p>\n
c) despu\u00e9s de recibir una notificaci\u00f3n escrita de la visita de verificaci\u00f3n que Colombia y los Estados Unidos hayan acordado, el exportador o el productor no otorgue su consentimiento por escrito para la realizaci\u00f3n de la misma dentro de los 30 d\u00edas calendario siguientes;<\/p>\n
d) se encuentre un patr\u00f3n de conducta que indique que un importador, exportador o productor ha presentado declaraciones o certificaciones falsas o infundadas en el sentido de que una mercanc\u00eda importada a su territorio es originaria.<\/p>\n
Cuando la DIAN determine mediante una verificaci\u00f3n, que un importador, exportador o productor ha incurrido en un patr\u00f3n de conducta al proporcionar declaraciones, afirmaciones o certificaciones de que una mercanc\u00eda importada en su territorio es originaria, de manera falsa o infundada, podr\u00e1 suspender el trato arancelario preferencial a las mercanc\u00edas id\u00e9nticas cubiertas por afirmaciones, certificaciones o declaraciones subsecuentes hechas por ese importador, exportador o productor, hasta que la DIAN determine que el importador, exportador o productor cumple con las reglas establecidas en el presente decreto y el Cap\u00edtulo IV.<\/p>\n
Par\u00e1grafo. Los plazos a los que se refiere el literal b) y c) del presente art\u00edculo, podr\u00e1n ser prorrogados hasta por un t\u00e9rmino de 30 d\u00edas calendario adicionales, previa solicitud justificada del interesado.<\/p>\n
Art\u00edculo 72. Obligaciones respecto a las Importaciones. Cualquier solicitud de trato arancelario preferencial, realizada de conformidad con el presente Decreto y el Cap\u00edtulo Cuatro del Acuerdo, a menos que la DIAN emita una determinaci\u00f3n escrita de que la solicitud es inv\u00e1lida por cuestiones de hecho o de derecho, de conformidad con la normativa aduanera aplicable.<\/p>\n
Art\u00edculo 73. Obligaciones respecto a las Exportaciones. Un exportador o un productor en Colombia que haya proporcionado una certificaci\u00f3n escrita o electr\u00f3nica, de conformidad con el art\u00edculo 61 del presente decreto, a solicitud, deber\u00e1 proporcionar una copia a la DIAN.<\/p>\n
Cuando un exportador o un productor en Colombia haya proporcionado una certificaci\u00f3n y tiene razones para creer que la certificaci\u00f3n contiene o est\u00e1 basada en informaci\u00f3n incorrecta, el exportador o productor deber\u00e1 notificar prontamente y por escrito cualquier cambio que pudiera afectar la exactitud o validez de la certificaci\u00f3n a toda persona a quien el exportador o productor proporcion\u00f3 la certificaci\u00f3n.<\/p>\n
Art\u00edculo 74. Sanciones. No se podr\u00e1 someter a un importador a cualquier sanci\u00f3n por realizar una solicitud de trato arancelario preferencial inv\u00e1lida, si el importador:<\/p>\n
a) no incurri\u00f3 en culpa o dolo, al realizar la solicitud y pague cualquier tributo aduanero adeudado; o<\/p>\n
b) al darse cuenta de la invalidez de dicha solicitud, la corrija voluntaria y prontamente y pague cualquier tributo aduanero adeudado.<\/p>\n
LA DIAN no impondr\u00e1 sanciones a un exportador o productor por proporcionar una certificaci\u00f3n incorrecta, si el exportador o productor voluntariamente notifica por escrito que esta era incorrecta, a todas las personas a quienes les hubiere proporcionado dicha certificaci\u00f3n.<\/p>\n
Nota, art\u00edculo 74: Ver Concepto 17181 de 2016. Ver Oficio 14741 de 2016, DIAN.<\/p>\n
Art\u00edculo 75. Devoluci\u00f3n de derechos. Si una mercanc\u00eda era originaria cuando fue importada a Colombia, pero el importador de la mercanc\u00eda no hizo una solicitud de trato arancelario preferencial al momento de la importaci\u00f3n, el importador puede, a m\u00e1s tardar un a\u00f1o despu\u00e9s de la fecha de importaci\u00f3n, hacer la solicitud de trato arancelario preferencial y solicitar un reembolso de cualquier exceso de derechos pagados como resultado de no haber solicitado el trato arancelario preferencial, presentando:<\/p>\n
a) una declaraci\u00f3n por escrito, manifestando que la mercanc\u00eda era originaria al momento de la importaci\u00f3n;<\/p>\n
b) una copia escrita o electr\u00f3nica de la certificaci\u00f3n, si una certificaci\u00f3n es la base de la solicitud, u otra informaci\u00f3n que demuestre que la mercanc\u00eda era originaria; y<\/p>\n
c) otra documentaci\u00f3n relacionada con la importaci\u00f3n de las mercanc\u00edas, seg\u00fan lo requiera la DIAN.<\/p>\n
SECCI\u00d3N B<\/p>\n
\u00a0PROCEDIMIENTO DE VERIFICACI\u00d3N DE MERCANC\u00cdAS TEXTILES O DEL VESTIDO<\/p>\n
Art\u00edculo 76. El procedimiento de verificaci\u00f3n de mercanc\u00edas textiles o del vestido que deber\u00e1 seguir DIAN, ser\u00e1 el previsto en los art\u00edculos 76A a 76P de conformidad con el art\u00edculo 3.2 del Acuerdo. En caso de discrepancia entre lo previsto por el presente decreto y el art\u00edculo 3.2 del Acuerdo, prevalecer\u00e1 este \u00faltimo.<\/p>\n
Art\u00edculo 76A. A solicitud por escrito de la Autoridad Competente de los Estados Unidos de Am\u00e9rica, la DIAN realizar\u00e1 una verificaci\u00f3n con el fin de permitir a la Autoridad Competente de los Estados Unidos de Am\u00e9rica determinar:<\/p>\n
a) que una solicitud de origen para una mercanc\u00eda textil o del vestido es correcta, o<\/p>\n
b) que el exportador o productor est\u00e1 cumpliendo con las leyes, regulaciones y procedimientos aduaneros aplicables, que incidan sobre el comercio de mercanc\u00edas textiles o del vestido, incluyendo:<\/p>\n
i) leyes, regulaciones y procedimientos que Colombia adopte y mantenga de conformidad con este Acuerdo; y<\/p>\n
ii) leyes, regulaciones y procedimientos de Colombia o los Estados Unidos de Am\u00e9rica que implementen otros acuerdos internacionales que incidan sobre el comercio de mercanc\u00edas textiles o del vestido.<\/p>\n
Par\u00e1grafo. Una solicitud bajo el art\u00edculo 76A incluir\u00e1 informaci\u00f3n espec\u00edfica sobre la raz\u00f3n por la cual se est\u00e1 solicitando la verificaci\u00f3n y la determinaci\u00f3n que est\u00e1 buscando realizar el solicitante.<\/p>\n
Art\u00edculo 76B. La DIAN realizar\u00e1 una verificaci\u00f3n bajo el subp\u00e1rrafo (a) del art\u00edculo 76A del presente decreto, independientemente de si un importador solicita el tratamiento arancelario preferencial para la mercanc\u00eda textil o del vestido para la cual se ha hecho una solicitud de origen.<\/p>\n
Art\u00edculo 76C. En cualquier caso, la DIAN podr\u00e1 realizar una verificaci\u00f3n a las empresas dentro de su territorio, bajo su propia iniciativa.<\/p>\n
Art\u00edculo 76D. La autoridad competente de los Estados Unidos de Am\u00e9rica podr\u00e1 apoyar el proceso de verificaci\u00f3n realizado en los t\u00e9rminos del presente decreto, incluyendo la realizaci\u00f3n de visitas conjuntas con la DIAN a las instalaciones de un exportador, productor o cualquier otra empresa involucrada en el movimiento de mercanc\u00edas textiles o del vestido desde Colombia a los Estados Unidos de Am\u00e9rica. A solicitud de la autoridad competente de los Estados Unidos de Am\u00e9rica, la DIAN podr\u00e1 realizar tal verificaci\u00f3n.<\/p>\n
Art\u00edculo 76E. Para efectos de la realizaci\u00f3n de las visitas de conformidad con el art\u00edculo 76D anterior, se surtir\u00e1n los procedimientos establecidos a continuaci\u00f3n, de conformidad con el art\u00edculo 3.2.5 del Acuerdo.<\/p>\n
a) La autoridad competente de los Estados Unidos de Am\u00e9rica deber\u00e1 proporcionar una solicitud por escrito a la DIAN 20 d\u00edas antes de la fecha propuesta para una visita bajo el art\u00edculo 76D del presente decreto. La solicitud deber\u00e1 identificar la autoridad competente que realiza la solicitud, los nombres y cargos del personal autorizado que realizar\u00e1 la visita, la raz\u00f3n de la visita, incluyendo una descripci\u00f3n del tipo de mercanc\u00edas sujetas a la verificaci\u00f3n y las fechas propuestas para la visita;<\/p>\n
b) La DIAN deber\u00e1 responder dentro de los diez d\u00edas de recibida la solicitud, y deber\u00e1 indicar la fecha en que el personal autorizado de la autoridad competente de los Estados Unidos de Am\u00e9rica podr\u00e1 realizar la visita. La DIAN solicitar\u00e1 el consentimiento de la empresa para llevar a cabo la visita. Si no se otorga el consentimiento, la autoridad competente de los Estados Unidos de Am\u00e9rica podr\u00e1 denegar el tratamiento arancelario preferencial al tipo de mercanc\u00edas de la empresa que hubiese sido sujeto a la verificaci\u00f3n, excepto que esta no denegar\u00e1 el tratamiento arancelario preferencial a dichas mercanc\u00edas solamente porque se pospuso la visita, siempre y cuando exista una raz\u00f3n adecuada para su postergaci\u00f3n;<\/p>\n
c) El personal autorizado de la autoridad competente de los Estados Unidos de Am\u00e9rica y la DIAN realizar\u00e1n la visita de conformidad con las normas y procedimientos aplicables;<\/p>\n
d) Al t\u00e9rmino de la visita, la autoridad competente de los Estados Unidos de Am\u00e9rica proporcionar\u00e1 a la DIAN un resumen oral de los resultados de la visita y le proporcionar\u00e1 un informe escrito de los resultados de la visita, aproximadamente 45 d\u00edas despu\u00e9s de la visita. El informe escrito incluir\u00e1:<\/p>\n
i) el nombre de la empresa visitada;<\/p>\n
ii) particularidades de los cargamentos que fueron revisados;<\/p>\n
iii) observaciones hechas en la empresa con respecto a evasi\u00f3n, si las hubiera; y<\/p>\n
iv) una evaluaci\u00f3n de si los registros de producci\u00f3n y otros documentos de la empresa apoyan sus solicitudes de origen para:<\/p>\n
A) una mercanc\u00eda textil o del vestido sujeta a una verificaci\u00f3n realizada bajo el subp\u00e1rrafo 3(a)(i) del Acuerdo; o<\/p>\n
B) en el caso de una verificaci\u00f3n realizada bajo el subp\u00e1rrafo 3(a)(ii) del Acuerdo, cualquier mercanc\u00eda textil o del vestido exportada o producida por la empresa.<\/p>\n
Art\u00edculo 76F. La DIAN podr\u00e1 solicitar a la autoridad competente de los Estados Unidos de Am\u00e9rica la realizaci\u00f3n de una verificaci\u00f3n bajo el art\u00edculo 3.2.3 (a) del Acuerdo. Esta solicitud podr\u00e1 originarse a iniciativa de la DIAN o a solicitud de una parte interesada y deber\u00e1 cumplir con los requisitos aplicables establecidos en el art\u00edculo 3.2 del Acuerdo.<\/p>\n
Art\u00edculo 76G. Para efectos de la realizaci\u00f3n de una verificaci\u00f3n de conformidad con este decreto, se proporcionar\u00e1 documentaci\u00f3n sobre la producci\u00f3n, comercio y tr\u00e1nsito y cualquier otra informaci\u00f3n necesaria para llevar a cabo la misma. Toda informaci\u00f3n suministrada con el fin de adelantar un procedimiento de verificaci\u00f3n ser\u00e1 reservada. No obstante lo anterior, la DIAN podr\u00e1 publicar, previo aviso a la autoridad competente de los Estados Unidos de Am\u00e9rica sobre los procedimientos a trav\u00e9s de los cuales se efectuar\u00e1 dicha publicaci\u00f3n, el nombre de una empresa si se ha determinado, de conformidad que dicha empresa:<\/p>\n
a) est\u00e1 involucrada en evasi\u00f3n de las leyes, regulaciones o procedimientos aplicables o de acuerdos internacionales que incidan sobre el comercio de mercanc\u00edas textiles o del vestido, o<\/p>\n
b) ha fallado en demostrar que produce, o es capaz de producir, mercanc\u00edas textiles o del vestido.<\/p>\n
Art\u00edculo 76H. Si, durante una verificaci\u00f3n realizada bajo el art\u00edculo 76F la informaci\u00f3n para sustentar una solicitud de tratamiento arancelario preferencial es insuficiente, la DIAN podr\u00e1 tomar las acciones que considere apropiadas, lo que podr\u00e1 incluir suspender la aplicaci\u00f3n de dicho tratamiento a:<\/p>\n
a) en el caso de una verificaci\u00f3n realizada bajo el art\u00edculo 3.2.3 (a)(i) del Acuerdo, la mercanc\u00eda textil o del vestido para la cual se haya realizado una solicitud de tratamiento arancelario preferencial, y<\/p>\n
b) en el caso de una verificaci\u00f3n realizada bajo el art\u00edculo 3.2.3 (a)(ii), cualquier mercanc\u00eda textil o del vestido exportada o producida por la empresa sujeta a dicha verificaci\u00f3n para la cual se haya realizado una solicitud de tratamiento arancelario preferencial.<\/p>\n
Art\u00edculo 76I. Si, al t\u00e9rmino de una verificaci\u00f3n realizada bajo el art\u00edculo 76F la informaci\u00f3n para sustentar una solicitud de tratamiento arancelario preferencial es insuficiente, la DIAN podr\u00e1 tomar las acciones que considere apropiadas, lo que podr\u00e1 incluir denegar la aplicaci\u00f3n de dicho tratamiento a cualquier mercanc\u00eda textil o del vestido descrita en los literales a) y b) del art\u00edculo 76H anterior.<\/p>\n
Art\u00edculo 76J. Si, durante o al t\u00e9rmino de una verificaci\u00f3n realizada bajo el art\u00edculo 76F, la DIAN descubre que una empresa ha proporcionado informaci\u00f3n incorrecta para sustentar una solicitud de tratamiento arancelario preferencial, la DIAN podr\u00e1 tomar las acciones que considere apropiadas, lo que podr\u00e1 incluir denegar la aplicaci\u00f3n de dicho tratamiento a cualquier mercanc\u00eda textil o del vestido descrita en literales a) y b) del art\u00edculo 76H.<\/p>\n
Art\u00edculo 76K. Si, durante una verificaci\u00f3n realizada bajo el art\u00edculo 76F, la informaci\u00f3n para determinar el pa\u00eds de origen es insuficiente, la DIAN podr\u00e1 tomar las acciones que considere apropiadas, lo que podr\u00e1 incluir la detenci\u00f3n de cualquier mercanc\u00eda textil o del vestido exportada o producida por la empresa sujeta a la verificaci\u00f3n.<\/p>\n
Art\u00edculo 76L. Si, al t\u00e9rmino de una verificaci\u00f3n realizada bajo el art\u00edculo 76F, la informaci\u00f3n para determinar el pa\u00eds de origen es insuficiente, la DIAN podr\u00e1 tomar las acciones que considere apropiadas, lo que podr\u00e1 incluir denegar el ingreso a cualquier mercanc\u00eda textil o del vestido exportada o producida por la empresa sujeta a la verificaci\u00f3n.<\/p>\n
Art\u00edculo 76M. Si, durante o al t\u00e9rmino de una verificaci\u00f3n realizada bajo el art\u00edculo 76F, la DIAN descubre que una empresa ha proporcionado informaci\u00f3n incorrecta en cuanto al pa\u00eds de origen, la DIAN podr\u00e1 tomar las acciones apropiadas de conformidad con la normativa aplicable, lo que podr\u00e1 incluir denegar el ingreso a cualquier mercanc\u00eda textil o del vestido exportada o producida por la empresa sujeta a la verificaci\u00f3n.<\/p>\n
Art\u00edculo 76N. La DIAN podr\u00e1 continuar tomando las acciones que considere apropiadas bajo los art\u00edculos 76H al 76M del presente decreto \u00fanicamente hasta que reciba informaci\u00f3n suficiente que le permita hacer una determinaci\u00f3n seg\u00fan el art\u00edculo 3.2 3(a)(i) o (ii) del Acuerdo, seg\u00fan sea el caso.<\/p>\n
Art\u00edculo 76O. A m\u00e1s tardar 45 d\u00edas despu\u00e9s de que concluya una verificaci\u00f3n realizada bajo el art\u00edculo 76A, la DIAN proporcionar\u00e1 a la autoridad competente de los Estados Unidos de Am\u00e9rica un informe escrito sobre los resultados de la verificaci\u00f3n. El informe deber\u00e1 incluir toda la documentaci\u00f3n y hechos que apoyen la conclusi\u00f3n a la que la DIAN llegue.<\/p>\n
Art\u00edculo 76P. En caso de que la DIAN solicite una verificaci\u00f3n de conformidad con el art\u00edculo 76F anterior, una vez reciba el informe del que hace referencia el art\u00edculo 3.2.8 del Acuerdo, la DIAN notificar\u00e1 a la autoridad competente de los Estados Unidos de Am\u00e9rica de cualquier acci\u00f3n que pretenda tomar bajo el art\u00edculo 3.2 7(a)(ii) o (iii), o 3.2. 7 (b)(ii) o (iii), con base en la informaci\u00f3n incluida en dicho reporte.<\/p>\n
SECCI\u00d3N C<\/p>\n
\u00a0OTRAS DISPOSICIONES<\/p>\n
Art\u00edculo 77. Para efectos de la realizaci\u00f3n de los procedimientos de verificaci\u00f3n de origen contemplados en el presente decreto y en los Cap\u00edtulos III y IV del Acuerdo, la DIAN contar\u00e1 con las facultades de fiscalizaci\u00f3n y control dispuestas en el art\u00edculo 470 del Decreto n\u00famero 2685 de 1999 y sus modificaciones.<\/p>\n
Art\u00edculo 78. Para la aplicaci\u00f3n e interpretaci\u00f3n de las disposiciones contenidas en el presente cap\u00edtulo, se tendr\u00e1n en cuenta las definiciones establecidas en el art\u00edculo 3.5 y 4.23 del Acuerdo.<\/p>\n
Art\u00edculo 79. Colombia y los Estados Unidos de Am\u00e9rica podr\u00e1n identificar determinadas mercanc\u00edas textiles o del vestido de Colombia, que de com\u00fan acuerdo consideren que son:<\/p>\n
a) tejidos hechos con telares manuales;<\/p>\n
b) mercanc\u00edas hechas a mano elaboradas a partir de dichos tejidos hechos con telares manuales;<\/p>\n
c) mercanc\u00edas artesanales folkl\u00f3ricas tradicionales; o,<\/p>\n
d) mercanc\u00edas hechas a mano que substancialmente incorporan un dise\u00f1o o motivo hist\u00f3rico o tradicional regional.<\/p>\n
Un dise\u00f1o o motivo hist\u00f3rico o tradicional regional incluye, pero no se encuentra limitado a, figuras de patrones geom\u00e9tricos tradicionales u objetos nativos, panoramas, animales o personas.<\/p>\n
Par\u00e1grafo. Las mercanc\u00edas identificadas conforme al presente art\u00edculo estar\u00e1n exentas de gravamen arancelario, si la autoridad competente de los Estados Unidos de Am\u00e9rica certifica la identificaci\u00f3n. Para efectos de la aplicaci\u00f3n del art\u00edculo 3.3.13 del Acuerdo, la autoridad competente de Colombia que podr\u00e1 certificar la identificaci\u00f3n de las mercanc\u00edas a las que se refiere este art\u00edculo ser\u00e1 la empresa de econom\u00eda mixta Artesan\u00edas de Colombia.<\/p>\n
\u00a0CAP\u00cdTULO VI<\/p>\n
Disposiciones finales<\/p>\n
Art\u00edculo 80. Los contingentes arancelarios establecidos en el Programa de Desgravaci\u00f3n para las importaciones de los Productos Agr\u00edcolas originarios de los Estados Unidos de Am\u00e9rica a los que se refiere el presente decreto, ser\u00e1n administrados por la DIAN.<\/p>\n
Art\u00edculo 81. Si despu\u00e9s de la fecha de entrada en vigor del Acuerdo, se reduce el arancel aduanero aplicado de Naci\u00f3n M\u00e1s Favorecida, tal arancel aduanero se aplicar\u00e1 solamente si es m\u00e1s bajo que el arancel aduanero calculado de conformidad con las categor\u00edas de desgravaci\u00f3n del presente decreto.<\/p>\n
Art\u00edculo 82. La importaci\u00f3n de muestras comerciales con valor insignificante y de materiales de publicidad impresos, importados desde Estados Unidos de Am\u00e9rica independientemente de su origen estar\u00e1 libre de arancel aduanero.<\/p>\n
No obstante lo anterior se podr\u00e1 requerir que:<\/p>\n
a) tales muestras se importen solo para efectos de solicitar pedidos de mercanc\u00edas o servicios de Estados Unidos de Am\u00e9rica o de otro pa\u00eds;<\/p>\n
b) tales materiales de publicidad se importen en paquetes que no contengan m\u00e1s de un ejemplar de cada impreso y que ni los materiales ni los paquetes formen parte de una remesa mayor.<\/p>\n
Para efectos de aplicaci\u00f3n del presente art\u00edculo se entender\u00e1 por:<\/p>\n
a) materiales de publicidad impresos: los folletos, impresos, hojas sueltas, cat\u00e1logos comerciales, anuarios de asociaciones comerciales, materiales y carteles de promoci\u00f3n tur\u00edstica, clasificados en el Cap\u00edtulo 49 del Sistema Armonizado, utilizados para promover, publicar o anunciar una mercanc\u00eda o servicio, originarios de Estados Unidos de Am\u00e9rica;<\/p>\n
b) muestras de valor comercial insignificante: las muestras comerciales valuadas, individualmente o en el conjunto enviado, en no m\u00e1s de un d\u00f3lar de Estados Unidos de Am\u00e9rica (US$1.00) o en monto equivalente; o que est\u00e9n marcadas, rotas, perforadas o tratadas de modo que las descalifique para su venta o para cualquier uso que no sea el de muestras.<\/p>\n
Art\u00edculo 83. La reimportaci\u00f3n de mercanc\u00eda exportada temporalmente a los Estados Unidos de Am\u00e9rica para reparaci\u00f3n o alteraci\u00f3n de que trata el art\u00edculo 138 del Decreto n\u00famero 2685 de 1999 o la norma que lo modifique, no causar\u00e1 el cobro de gravamen arancelario sobre el valor agregado en el exterior.<\/p>\n
Art\u00edculo 84. Las mercanc\u00edas provenientes de los Estados Unidos de Am\u00e9rica que se importen temporalmente a Colombia para ser reparadas o alteradas estar\u00e1n exentas de gravamen arancelario.<\/p>\n
Art\u00edculo 85. Para efectos de la aplicaci\u00f3n de los art\u00edculos 83 y 84 del presente decreto, no se considerar\u00e1 reparaci\u00f3n o alteraci\u00f3n toda operaci\u00f3n o proceso que:<\/p>\n
a) Destruya las caracter\u00edsticas esenciales de una mercanc\u00eda o cree una mercanc\u00eda nueva o comercialmente diferente; o,<\/p>\n
b) Transforme una mercanc\u00eda no terminada en una mercanc\u00eda terminada.<\/p>\n
Art\u00edculo 86. De conformidad con lo establecido en la Ley 1480 de 2011, en especial las disposiciones contenidas en su T\u00edtulo V y VI, para efectos de garantizar el derecho de los consumidores y usuarios a recibir informaci\u00f3n completa, veraz, transparente, oportuna, verificable, comprensible, precisa e id\u00f3nea respecto de los productos que se ofrezcan o se pongan en circulaci\u00f3n y a recibir protecci\u00f3n contra la publicidad enga\u00f1osa, solo se podr\u00e1 ofrecer, suministrar, distribuir o comercializar como Bourbon Whiskey o Tennessee Whiskey aquellos productos que hayan sido elaborados en Estados Unidos de Am\u00e9rica de conformidad con las leyes y regulaciones de dicho pa\u00eds que rigen la elaboraci\u00f3n de los mismos.<\/p>\n
Art\u00edculo 86A. Adicionado por el Decreto 1546 de 2012, art\u00edculo 4\u00ba. En caso de discrepancia entre lo previsto por el presente decreto y el Acuerdo, prevalecer\u00e1 este \u00faltimo.<\/p>\n
Art\u00edculo 87. El presente decreto entra a regir, previa su publicaci\u00f3n en el Diario Oficial, en la fecha de entrada en vigor del Acuerdo de Promoci\u00f3n Comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica.<\/p>\n
Publ\u00edquese y c\u00famplase.<\/p>\n
Dado en Cartagena de Indias, D. T. y C., a 13 de abril de 2012.<\/p>\n
JUAN MANUAL SANTOS CALDER\u00d3N<\/p>\n
El Ministro de Hacienda y Cr\u00e9dito P\u00fablico,<\/p>\n
Juan Carlos Echeverry Garz\u00f3n.<\/p>\n
El Ministro de Hacienda y Cr\u00e9dito P\u00fablico ad hoc, Cap\u00edtulo 87 Arancel de Aduanas,<\/p>\n
Juan Camilo Restrepo Salazar.<\/p>\n
El Ministro de Agricultura y Desarrollo Rural,<\/p>\n
Juan Camilo Restrepo Salazar.<\/p>\n
El Ministro de Comercio, Industria y Turismo,<\/p>\n
\u00a0Sergio Diazgranados Guida.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00a0DECRETO 730 DE 2012 \u00a0(abril 13) D.O. 48.400, abril 13 de 2012 por el cual se da cumplimiento a los compromisos adquiridos por Colombia en virtud del Acuerdo de Promoci\u00f3n Comercial entre la Rep\u00fablica de Colombia y los Estados Unidos de Am\u00e9rica. Nota 1: Reglamentado parcialmente por la Resoluci\u00f3n 32 de 2017. Nota 2: Modificado […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":["post-44583","post","type-post","status-publish","format-standard","hentry","category-decretos-2012"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/44583","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=44583"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/44583\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=44583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=44583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=44583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}