{"id":49817,"date":"2023-08-16T21:37:28","date_gmt":"2023-08-16T21:37:28","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/08\/16\/decreto-1078-de-2016\/"},"modified":"2023-08-16T21:37:28","modified_gmt":"2023-08-16T21:37:28","slug":"decreto-1078-de-2016","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/2023\/08\/16\/decreto-1078-de-2016\/","title":{"rendered":"DECRETO 1078 DE 2016"},"content":{"rendered":"\n<p>DECRETO 1078 DE 2016 \u00a0 \u00a0\u00a0<\/p>\n<p>(junio 30) \u00a0 \u00a0<\/p>\n<p>D.O. 49.920, junio 30 de \u00a02016 \u00a0 \u00a0<\/p>\n<p>por el cual se \u00a0desarrollan los compromisos arancelarios adquiridos por Colombia en virtud del \u00a0Acuerdo de Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de \u00a0Corea. \u00a0 \u00a0<\/p>\n<p>La Ministra de Educaci\u00f3n Nacional de la \u00a0Rep\u00fablica de Colombia, Delegataria de funciones Presidenciales seg\u00fan lo \u00a0dispuesto en el Decreto 1068 de 2016, \u00a0en ejercicio de sus facultades constitucionales y en especial las conferidas \u00a0por los numerales 11 y 25 del art\u00edculo 189 de la Constituci\u00f3n Pol\u00edtica y \u00a0con sujeci\u00f3n a lo dispuesto en las Leyes 7\u00aa de 1991, 1609 de 2013 y 1747 de 2014, y \u00a0 \u00a0<\/p>\n<p>CONSIDERANDO: \u00a0 \u00a0<\/p>\n<p>Que en uso de las facultades establecidas en \u00a0el art\u00edculo 189 numeral 2 de la Constituci\u00f3n \u00a0Pol\u00edtica, el Gobierno nacional suscribi\u00f3 el \u201cAcuerdo de Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica \u00a0de Corea, firmado en Se\u00fal, Rep\u00fablica de Corea, el 21 de febrero de 2013; \u00a0 \u00a0<\/p>\n<p>Que el Presidente de la Rep\u00fablica de \u00a0Colombia sancion\u00f3 la Ley \u00a01747 del 26 de diciembre de 2014 mediante la cual se aprob\u00f3 el \u201cAcuerdo de \u00a0Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de Corea\u201d firmado \u00a0en Se\u00fal, Rep\u00fablica de Corea, el 21 de febrero de 2013\u201d; \u00a0 \u00a0<\/p>\n<p>Que mediante Sentencia C-184 \u00a0del 14 de abril de 2016, la Corte Constitucional declar\u00f3 exequible el \u00a0Acuerdo de Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de \u00a0Corea, firmado en Se\u00fal, Rep\u00fablica de Corea, el 21 de febrero de 2013, y su ley \u00a0aprobatoria 1747 del 26 de diciembre de 2014; \u00a0 \u00a0<\/p>\n<p>Que en atenci\u00f3n a que el Acuerdo de Libre \u00a0Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de Corea, firmado en \u00a0Se\u00fal, Rep\u00fablica de Corea, el 21 de febrero de 2013, cumpli\u00f3 el tr\u00e1mite previsto \u00a0en los art\u00edculos 150 y 189 de la Constituci\u00f3n Pol\u00edtica \u00a0para la aplicaci\u00f3n de los tratados, a saber, fue aprobado por el Congreso de la \u00a0Rep\u00fablica mediante la Ley \u00a01747 del 26 de diciembre de 2014, declarado exequible por la Corte \u00a0Constitucional con la Sentencia C-184 \u00a0del 14 de abril de 2016 y notificado el cumplimiento de requisitos internos \u00a0para la aplicaci\u00f3n del Acuerdo de Libre Comercio entre la Rep\u00fablica de Colombia \u00a0y la Rep\u00fablica de Corea; \u00a0 \u00a0<\/p>\n<p>Que el Acuerdo de Libre Comercio entre la \u00a0Rep\u00fablica de Colombia y la Rep\u00fablica de Corea, firmado en Se\u00fal, Rep\u00fablica de \u00a0Corea, el 21 de febrero de 2013, tiene vigencia a partir del 15 de julio de \u00a02016. \u00a0 \u00a0<\/p>\n<p>Que para la entrada en vigencia, y como \u00a0ocurre en todos los acuerdos comerciales se requiere la expedici\u00f3n de un decreto \u00a0para la implementaci\u00f3n del cronograma de desgravaci\u00f3n, el cual debe tener \u00a0vigencia inmediata a partir de la entrada en vigor del acuerdo; \u00a0 \u00a0<\/p>\n<p>Que con el fin de recibir opiniones, \u00a0sugerencias o propuestas alternativas, en su fase de proyecto y de conformidad \u00a0con lo establecido en el numeral 8 del art\u00edculo 8\u00b0 del C\u00f3digo de Procedimiento \u00a0Administrativo y de lo Contencioso Administrativo, el decreto fue publicado en \u00a0la p\u00e1gina web del Ministerio de Comercio, Industria y \u00a0Turismo; \u00a0 \u00a0<\/p>\n<p>DECRETA: \u00a0 \u00a0<\/p>\n<p>CAP\u00cdTULO I \u00a0 \u00a0<\/p>\n<p>Disposiciones iniciales \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 1\u00b0. Objeto. El presente decreto tiene por objeto desarrollar los \u00a0compromisos de acceso a los mercados adquiridos por Colombia en virtud del \u00a0\u201cAcuerdo de Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de \u00a0Corea\u201d, firmado en Se\u00fal, Rep\u00fablica de Corea, el 21 de febrero de 2013, en \u00a0adelante el \u201cAcuerdo\u201d, aprobado por la Ley 1747 de \u00a0diciembre de 2014, en los aspectos regulados por las siguientes \u00a0disposiciones. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 2\u00b0. \u00c1mbito de aplicaci\u00f3n. La \u00a0importaci\u00f3n de mercanc\u00edas originarias de la Rep\u00fablica de Corea, pagar\u00e1n los \u00a0aranceles aduaneros resultado de aplicar las reglas establecidas en este Decreto. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 3\u00b0. Programa de desgravaci\u00f3n. El a\u00f1o uno (1) del programa de desgravaci\u00f3n \u00a0arancelaria corresponder\u00e1 al a\u00f1o calendario en que el acuerdo entre en vigor. A \u00a0partir del a\u00f1o dos (2), la reducci\u00f3n arancelaria de cada etapa ser\u00e1 anual e \u00a0iniciar\u00e1 el 1\u00ba de enero del respectivo a\u00f1o. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 4\u00b0. Tasa base. La tasa base del arancel aduanero significa la tasa o \u00a0arancel que se indica para cada subpartida \u00a0arancelaria en las Listas de Desgravaci\u00f3n Arancelaria previstas en los \u00a0art\u00edculos 14, 15, 16, 17, 30, 31, 33 y 34. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 5\u00b0. Zona de libre comercio. El presente decreto confirma el \u00a0establecimiento de una zona de libre comercio entre la Rep\u00fablica de Colombia y \u00a0la Rep\u00fablica de Corea, de conformidad con lo dispuesto en el art\u00edculo XXIV del \u00a0Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 6\u00b0. Derechos y obligaciones. El presente decreto confirma los \u00a0derechos y obligaciones existentes entre la Rep\u00fablica de Colombia y la \u00a0Rep\u00fablica de Corea, conforme el Acuerdo sobre la OMC y otros acuerdos de los \u00a0que sean parte. \u00a0 \u00a0<\/p>\n<p>CAP\u00cdTULO II \u00a0 \u00a0<\/p>\n<p>Programa de desgravaci\u00f3n de aranceles \u00a0aduaneros para mercanc\u00edas no agr\u00edcolas \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N A \u2013 CATEGOR\u00cdAS DE DESGRAVACI\u00d3N \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 7\u00b0. Categor\u00eda de desgravaci\u00f3n \u201c0\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c0\u201d, en el art\u00edculo 14 del presente decreto, se eliminar\u00e1n \u00a0totalmente a partir de la fecha de la entrada en vigor del Acuerdo. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 8\u00b0. Categor\u00eda de desgravaci\u00f3n \u201c5\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c5\u201d, en el art\u00edculo 14 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria, en cinco etapas iguales anuales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichos productos quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o cinco. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 9\u00b0. Categor\u00eda de desgravaci\u00f3n \u201c7\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c7\u201d, en el art\u00edculo 14 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria, en siete etapas iguales anuales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este Art\u00edculo. Dichos productos quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o siete. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 10. Categor\u00eda de desgravaci\u00f3n \u201c9\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c9\u201d, en el Art\u00edculo 14 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria, en nueve etapas iguales anuales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichos productos quedar\u00e1n libres de \u00a0aranceles el 1\u00ba de enero del a\u00f1o nueve. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0\u00a0<\/p>\n<p>35% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>31,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>27,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 11. Categor\u00eda de desgravaci\u00f3n \u201c10\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de \u00a0Corea, comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda \u00a0de desgravaci\u00f3n \u201c10\u201d, en el art\u00edculo 14 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria, en diez etapas iguales anuales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichos productos quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o diez. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>35% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>31,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 12. Categor\u00eda \u00a0de desgravaci\u00f3n \u201c12\u201d. Los aranceles aduaneros sobre las importaciones de \u00a0mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, comprendidas en \u00a0las l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n \u201c12\u201d, \u00a0en el art\u00edculo 14 del presente decreto, se eliminar\u00e1n desde la fecha de entrada \u00a0en vigor del Acuerdo, a partir de la tasa base individualmente determinada para \u00a0cada subpartida arancelaria, en doce etapas iguales \u00a0anuales, seg\u00fan el cronograma de desgravaci\u00f3n establecido en este Art\u00edculo. \u00a0Dichos productos quedar\u00e1n libres de aranceles el 1\u00ba de enero del a\u00f1o doce. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0\u00a0<\/p>\n<p>35% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>32,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>29,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>26,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 13. Tasa arancelaria preferencial de 0,5 puntos inferior al arancel de \u00a0Naci\u00f3n M\u00e1s Favorecida (NMF). Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas no agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0aplicar\u00e1n una tasa arancelaria preferencial de 0,5 puntos porcentuales inferior \u00a0al arancel MNF aplicado en la fecha de entrada en vigor del Acuerdo, durante el \u00a0tiempo que dicho arancel MNF sea inferior a la tasa arancelaria calculada para \u00a0cada subpartida, a partir de la tasa base de la lista \u00a0indicada en el Anexo 2-A del Acuerdo, como sigue: \u00a0 \u00a0<\/p>\n<p>(a) Los aranceles de las mercanc\u00edas \u00a0originarias en los \u00edtems indicados como \u201cnota a\u201d en el art\u00edculo 15, ser\u00e1n 0,5 \u00a0puntos porcentuales inferiores a los aranceles MNF aplicados para el a\u00f1o uno. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>NMF (fecha de entrada en vigencia \u00a0 \u00a0) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>35% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>30% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>29,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>(b) Los aranceles de las mercanc\u00edas \u00a0originarias en los \u00edtems indicados como \u201cnota b\u201d en el art\u00edculo 15, ser\u00e1n 0,5 \u00a0puntos porcentuales inferiores a los aranceles MNF aplicados para el a\u00f1o uno y \u00a0el a\u00f1o dos. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>NMF (fecha de entrada en vigencia \u00a0 \u00a0) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>(c) Los aranceles de las mercanc\u00edas \u00a0originarias en los \u00edtems indicados como \u201cnota c\u201d en el art\u00edculo 15, ser\u00e1n 0,5 \u00a0puntos porcentuales inferiores a los aranceles MNF aplicados para el a\u00f1o uno, \u00a0el a\u00f1o dos y el a\u00f1o tres. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>NMF (fecha de entrada en vigencia \u00a0 \u00a0) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>(d) Los aranceles de las mercanc\u00edas \u00a0originarias en los \u00edtems indicados como \u201cnota d\u201d en el art\u00edculo 15, ser\u00e1n 0,5 \u00a0puntos porcentuales inferiores a los aranceles MNF aplicados para el a\u00f1o uno, \u00a0el a\u00f1o dos, el a\u00f1o tres y el a\u00f1o cuatro. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>NMF (fecha de entrada en vigencia \u00a0 \u00a0) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N B \u2013 LISTA DE DESGRAVACI\u00d3N \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 14. Lista de \u00a0desgravaci\u00f3n para productos no agr\u00edcolas, sin nota. Los aranceles \u00a0aduaneros a las importaciones de las mercanc\u00edas no agr\u00edcolas originarias de la \u00a0Rep\u00fablica de Corea, mencionadas en este art\u00edculo, se eliminar\u00e1n a partir de la \u00a0entrada en vigor del Acuerdo, de conformidad con las categor\u00edas de desgravaci\u00f3n \u00a0previstas en los art\u00edculos 7\u00ba, 8\u00ba, 9\u00ba, 10, 11 y 12 de este decreto: \u00a0 \u00a0<\/p>\n<p>Ver Diario Oficial 49.920, pag. 4-17 \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 15. Lista de \u00a0desgravaci\u00f3n para productos no agr\u00edcolas, con nota. Los aranceles \u00a0aduaneros a las importaciones de las mercanc\u00edas no agr\u00edcolas originarias de la \u00a0Rep\u00fablica de Corea, mencionadas en este art\u00edculo, se eliminar\u00e1n a partir de la \u00a0entrada en vigor del Acuerdo de conformidad con las categor\u00edas de desgravaci\u00f3n \u00a0previstas en el art\u00edculo 13 de este decreto: \u00a0 \u00a0<\/p>\n<p>Ver \u00a0Diario Oficial 49.920, \u00a0p\u00e1g. 17-34 \u00a0 \u00a0<\/p>\n<p>CAP\u00cdTULO III \u00a0 \u00a0<\/p>\n<p>Programa de desgravaci\u00f3n de aranceles \u00a0aduaneros para mercanc\u00edas agr\u00edcolas \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N A \u2013 CATEGOR\u00cdAS DE DESGRAVACI\u00d3N \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 18. Categor\u00eda de desgravaci\u00f3n \u201c0\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias espec\u00edficas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c0\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0totalmente a partir de la fecha de la entrada en vigor del Acuerdo. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 19. Categor\u00eda de desgravaci\u00f3n \u201c3\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c3\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en tres etapas anuales iguales, de conformidad con el cronograma de \u00a0desgravaci\u00f3n establecido en este Art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o tres. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 20. Categor\u00eda de desgravaci\u00f3n \u201c5\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c5\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en cinco etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este Art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o cinco. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>13% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 21. Categor\u00eda de desgravaci\u00f3n \u201c7\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c7\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en siete etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este Art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00ba de enero del a\u00f1o siete. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 22. Categor\u00eda de desgravaci\u00f3n \u201c10\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n 10, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en diez etapas anuales iguales, seg\u00fan el cronograma de desgravaci\u00f3n \u00a0establecido en este art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de aranceles el \u00a01 de enero del a\u00f1o diez. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>30% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>27,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>32,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>60% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>54,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>48,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>36,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>30,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>70% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>63,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>56,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>49,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>35,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>94% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>84,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>75,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>65,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>56,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>47,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 23. Categor\u00eda \u00a0de desgravaci\u00f3n \u201c12\u201d. Los aranceles aduaneros sobre las importaciones de \u00a0mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, comprendidas en las \u00a0l\u00edneas arancelarias especificadas bajo la categor\u00eda de desgravaci\u00f3n \u201c12\u201d, \u00a0en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n desde la fecha de entrada \u00a0en vigor del Acuerdo, a partir de la tasa base individualmente determinada para \u00a0cada subpartida arancelaria en doce etapas anuales \u00a0iguales, seg\u00fan el cronograma de desgravaci\u00f3n establecido en este art\u00edculo. \u00a0Dichas mercanc\u00edas quedar\u00e1n libres de aranceles el 1\u00b0 de enero del a\u00f1o doce. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>25% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 24. Categor\u00eda de desgravaci\u00f3n \u201c15\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c15\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en quince etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00ba de enero del a\u00f1o quince. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,3% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,6% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>43,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>40,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>34,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>31,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,6% \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2028 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2029 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2030 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 15 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 25. Categor\u00eda de desgravaci\u00f3n \u201c16\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c16\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en diecis\u00e9is etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o diecis\u00e9is. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,6% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0\u00a0<\/p>\n<p>30% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>26,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>13,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,2% \u00a0\u00a0<\/p>\n<p>33% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>30,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>28,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>26,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>24,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,3% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>44,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>41,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>38,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>35,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>32,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>29,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>26,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>23,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,6% \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2028 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2029 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2030 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2031 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 16 \u00a0\u00a0<\/p>\n<p>10% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>15% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>20% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>30% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>9,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>3,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>1,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>33% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>6,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0\u00a0<\/p>\n<p>47% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>14,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>11,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 26. Categor\u00eda de desgravaci\u00f3n \u201c18\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c18\u201d, en el art\u00edculo 30 del presente decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en dieciocho etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00b0 de enero del a\u00f1o dieciocho. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>45% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>40,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>35,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>32,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>30,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>27,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>22,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>20,0% \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2028 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2029 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2030 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2031 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2032 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2033 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 18 \u00a0\u00a0<\/p>\n<p>45% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>17,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>15,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>10,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>7,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>5,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 27. Categor\u00eda de desgravaci\u00f3n \u201c18 A\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c18 A\u201d, en el Art\u00edculo 30 del presente Decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria. Los aranceles aduaneros deber\u00e1n permanecer en la tasa base durante \u00a0los a\u00f1os uno (1) a cinco (5). A partir del 1\u00b0 de enero del a\u00f1o seis (6), los \u00a0aranceles aduaneros ser\u00e1n eliminados en trece (13) etapas anuales iguales, \u00a0seg\u00fan el cronograma de desgravaci\u00f3n establecido en este art\u00edculo. Dichas \u00a0mercanc\u00edas quedar\u00e1n libres de aranceles el 1\u00ba de enero del a\u00f1o dieciocho. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0\u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18-A \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>151,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>139,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>126,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>113,8% \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2028 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2029 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2030 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2031 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2032 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2033 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 18 \u00a0\u00a0<\/p>\n<p>164,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>18-A \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>101,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>88,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>75,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>63,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>50,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 28. Categor\u00eda de desgravaci\u00f3n \u201c19\u201d. Los aranceles aduaneros sobre \u00a0las importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201c19\u201d, en el Art\u00edculo 30 del presente Decreto, se eliminar\u00e1n \u00a0desde la fecha de entrada en vigor del Acuerdo, a partir de la tasa base \u00a0individualmente determinada para cada subpartida \u00a0arancelaria en diecinueve etapas anuales iguales, seg\u00fan el cronograma de \u00a0desgravaci\u00f3n establecido en este art\u00edculo. Dichas mercanc\u00edas quedar\u00e1n libres de \u00a0aranceles el 1\u00ba de enero del a\u00f1o diecinueve. \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2016 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 1 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2017 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 2 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2018 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2019 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 4 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2020 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 5 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2021 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 6 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2022 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 7 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2023 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 8 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2024 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 9 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2025 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 10 \u00a0\u00a0<\/p>\n<p>80% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>75,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>71,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>67,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>63,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>58,9% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>54,7% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>50,5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>46,3% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>42,1% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>37,8% \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Categor\u00eda de Desgravaci\u00f3n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2026 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 11 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2027 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 12 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2028 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 13 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2029 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 14 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2030 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 15 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2031 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 16 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2032 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 17 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2033 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 18 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>2034 \u00a0 \u00a0<\/p>\n<p>A\u00f1o 19 \u00a0\u00a0<\/p>\n<p>80% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>19 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>33,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>29,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>25,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>21,0% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>16,8% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>12,6% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>8,4% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>4,2% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>0,0% \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 29. Categor\u00eda de desgravaci\u00f3n \u201cE\u201d. Los aranceles aduaneros sobre las \u00a0importaciones de mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0comprendidas en las l\u00edneas arancelarias especificadas bajo la categor\u00eda de \u00a0desgravaci\u00f3n \u201cE\u201d, en el Art\u00edculo 30 del presente Decreto, se mantendr\u00e1n en \u00a0la tasa base desde la fecha de entrada en vigor del acuerdo. \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N B \u2013 LISTA DE DESGRAVACI\u00d3N \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 30. Lista de \u00a0desgravaci\u00f3n para productos agr\u00edcolas. Los aranceles aduaneros a las \u00a0importaciones de las mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0mencionadas en este Art\u00edculo, se eliminar\u00e1n a partir de la entrada en vigor del \u00a0Acuerdo de conformidad con las categor\u00edas de desgravaci\u00f3n previstas en los \u00a0art\u00edculos 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28 y 29 de este decreto: \u00a0 \u00a0<\/p>\n<p>Ver \u00a0Diario Oficial 49.920, \u00a0pag. 35 \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 31. Productos \u00a0agr\u00edcolas clasificados en una misma subpartida con \u00a0diferente categor\u00eda de desgravaci\u00f3n. Los aranceles aduaneros a las \u00a0importaciones de las mercanc\u00edas agr\u00edcolas originarias de la Rep\u00fablica de Corea, \u00a0mencionadas en este Art\u00edculo, se eliminar\u00e1n a partir de la entrada en vigor del \u00a0Acuerdo de la siguiente forma: \u00a0 \u00a0<\/p>\n<p>Ver \u00a0Diario Oficial 49.920, \u00a0pag. 38 \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N C \u2013 SISTEMA ANDINO DE FRANJA DE \u00a0PRECIOS \u2013 SAFP \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 32. Definici\u00f3n. SAFP significa el Sistema Andino de Franjas de \u00a0Precios establecido mediante la Decisi\u00f3n 371 Sistema Andino de Franjas de Precios de la Comunidad Andina del \u00a026 de noviembre de 1994 y sus modificaciones. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 33. Aplicaci\u00f3n. \u00a0Colombia podr\u00e1 aplicar el Sistema Andino de Franja de Precios \u00a0establecido en 1994 por la Decisi\u00f3n 371 de la Comunidad Andina y sus \u00a0modificaciones para los productos listados en este Art\u00edculo. El componente \u00a0variable del Sistema Andino de Franja de Precios ser\u00e1 mantenido. El componente \u00a0fijo del Sistema Andino de Franja de Precios corresponde a la tasa base, la \u00a0cual ser\u00e1 eliminada desde la fecha de entrada en vigor del Acuerdo, de \u00a0conformidad con la categor\u00eda de desgravaci\u00f3n individualmente determinada para \u00a0cada subpartida arancelaria, de la siguiente forma: \u00a0 \u00a0<\/p>\n<p>Ver \u00a0Diario Oficial 49.920, \u00a0pag. 38 \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N D \u2013 CONTINGENTES ARANCELARIOS \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 34. Contingentes arancelarios. A las importaciones de mercanc\u00edas \u00a0originarias de la Rep\u00fablica de Corea comprendidas en las l\u00edneas arancelarias \u00a0especificadas en este Art\u00edculo del presente Decreto, se les conceder\u00e1 un \u00a0tratamiento libre de arancel aduanero para un contingente total anual de 100 \u00a0toneladas m\u00e9tricas, desde la fecha de entrada en vigor del Acuerdo. Los \u00a0aranceles aduaneros sobre las mercanc\u00edas originarias aqu\u00ed mencionadas, \u00a0ingresadas en cantidades superiores a las establecidas en este art\u00edculo, se \u00a0tratar\u00e1n de acuerdo con la categor\u00eda de desgravaci\u00f3n \u201cE\u201d, tal como se \u00a0describe en el art\u00edculo 29. \u00a0 \u00a0<\/p>\n<p>Subpartida \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>Tasa Base \u00a0\u00a0<\/p>\n<p>0402101000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0\u00a0<\/p>\n<p>0402109000 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0\u00a0<\/p>\n<p>0402211100 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0\u00a0<\/p>\n<p>0402211900 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0\u00a0<\/p>\n<p>0402219100 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0\u00a0<\/p>\n<p>0402219900 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p>98% \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo. El Ministerio de Agricultura y \u00a0Desarrollo Rural de Colombia administrar\u00e1 el contingente arancelario previsto \u00a0en este Art\u00edculo. \u00a0 \u00a0<\/p>\n<p>SECCI\u00d3N E &#8211; SALVAGUARDIA AGR\u00cdCOLA \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 35. Salvaguardia Agr\u00edcola. Las importaciones de mercanc\u00edas \u00a0originarias de la Rep\u00fablica de Corea, comprendidas en las l\u00edneas arancelarias: \u00a00201300010, 0201300090, 0202300010 y 0202300090, est\u00e1n sujetas a la medida de \u00a0salvaguardia agr\u00edcola de que trata el Anexo 2-B del Acuerdo, en la forma de un \u00a0arancel aduanero nacional adicional durante cualquier a\u00f1o calendario cuando la \u00a0cantidad de las importaciones de dichas mercanc\u00edas excedan el nivel de \u00a0activaci\u00f3n, de conformidad con la siguiente tabla: \u00a0 \u00a0<\/p>\n<p>Carne de Bovino l\u00edneas arancelarias: 0201300010, 0201300090, \u00a00202300010 y 0202300090 \u00a0 \u00a0<\/p>\n<p>Ver \u00a0Diario Oficial 49.920, \u00a0pag. 39 \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo 1\u00b0. Enti\u00e9ndase como nivel de \u00a0activaci\u00f3n o disparador, el hecho o condici\u00f3n objetivamente verificable y que \u00a0una vez ocurrido da lugar a la aplicaci\u00f3n autom\u00e1tica de la medida de \u00a0salvaguardia agr\u00edcola en la forma de un arancel aduanero sobre las mercanc\u00edas \u00a0agr\u00edcolas a las que se refiere este Art\u00edculo. El nivel de activaci\u00f3n se \u00a0determinar\u00e1 de acuerdo con lo establecido en la tabla anterior. \u00a0 \u00a0<\/p>\n<p>Par\u00e1grafo 2\u00b0. Las subpartidas \u00a0arancelarias que hacen parte de la salvaguardia agr\u00edcola, tendr\u00e1n una categor\u00eda \u00a0de desgravaci\u00f3n \u201c19\u201d, tal como se establece en el art\u00edculo 28 del presente decreto. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 36. Criterios. Para la aplicaci\u00f3n de la medida de salvaguardia \u00a0agr\u00edcola en la forma de un arancel aduanero adicional se deber\u00e1n tener en \u00a0cuenta: \u00a0 \u00a0<\/p>\n<p>1. Que el mayor arancel de importaci\u00f3n \u00a0aplicados a dicha mercanc\u00eda, no exceder\u00e1 el menor de: \u00a0 \u00a0<\/p>\n<p>a) La tasa arancelaria de Naci\u00f3n m\u00e1s \u00a0Favorecida (NMF) aplicada vigente; \u00a0 \u00a0<\/p>\n<p>b) La tasa arancelaria de Naci\u00f3n m\u00e1s \u00a0Favorecida (NMF) aplicada en el d\u00eda inmediatamente anterior al de entrada en \u00a0vigor de este Acuerdo; o \u00a0 \u00a0<\/p>\n<p>c) La tasa de arancel base prevista en la \u00a0lista de la Secci\u00f3n B del Cap\u00edtulo Tercero del presente decreto. \u00a0 \u00a0<\/p>\n<p>2. No se podr\u00e1 aplicar o mantener una \u00a0salvaguardia especial agr\u00edcola bajo este Art\u00edculo y al mismo tiempo aplicar o \u00a0mantener, respecto de la misma mercanc\u00eda: \u00a0 \u00a0<\/p>\n<p>a) Una medida de salvaguardia bajo el \u00a0Cap\u00edtulo 7 (Defensa Comercial); o; \u00a0 \u00a0<\/p>\n<p>b) Una medida bajo el Art\u00edculo XIX del GATT \u00a0de 1994 y el Acuerdo sobre Salvaguardias de la OMC. \u00a0 \u00a0<\/p>\n<p>3. No se podr\u00e1 aplicar ni mantener una \u00a0medida de salvaguardia agr\u00edcola sobre mercanc\u00edas originarias despu\u00e9s de la \u00a0expiraci\u00f3n del per\u00edodo de eliminaci\u00f3n de aranceles establecidos en las \u00a0Secciones A y B del Cap\u00edtulo Tercero del presente Decreto. \u00a0 \u00a0<\/p>\n<p>4. En el marco de la transparencia, dentro \u00a0de los 60 d\u00edas siguientes a la imposici\u00f3n de la medida de salvaguardia \u00a0agr\u00edcola, se notificar\u00e1 por escrito y se ofrecer\u00e1 informaci\u00f3n relevante sobre \u00a0la medida a la parte coreana, con quien se podr\u00e1n celebrar consultas relativas \u00a0a la aplicaci\u00f3n de la medida, a petici\u00f3n escrita de ella. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 37. Procedimiento. El procedimiento para la aplicaci\u00f3n de la \u00a0salvaguardia agropecuaria de que tratan los Art\u00edculos 35 y 36 del presente decreto, \u00a0se sujetar\u00e1 a lo dispuesto en las normas vigentes. \u00a0 \u00a0<\/p>\n<p>CAP\u00cdTULO IV \u00a0 \u00a0<\/p>\n<p>Reglas de origen y procedimientos de origen \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 38. Criterios de calificaci\u00f3n de origen. De conformidad con lo \u00a0dispuesto en el Acuerdo, los criterios de calificaci\u00f3n de origen de las \u00a0mercanc\u00edas son los se\u00f1alados en el cap\u00edtulo tres sobre \u201cReglas y Procedimientos \u00a0de Origen\u201d, Secci\u00f3n A \u2013 \u201cReglas de Origen\u201d, Anexo 3-A \u2013 \u201cReglas Espec\u00edficas de \u00a0Origen\u201d y Anexo 3-B \u201cExcepci\u00f3n al Principio de Territorialidad\u201d. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 39. Procedimientos de verificaci\u00f3n de origen. De conformidad con lo \u00a0dispuesto en el Acuerdo, los procedimientos para la certificaci\u00f3n y \u00a0verificaci\u00f3n del origen de las mercanc\u00edas se encuentran establecidos en el \u00a0cap\u00edtulo tres sobre \u201cReglas y Procedimientos de Origen\u201d, Secci\u00f3n B \u2013 \u00a0\u201cProcedimientos de Origen\u201d y el Anexo 3-C \u2013 \u201cCertificado de Origen\u201d. \u00a0 \u00a0<\/p>\n<p>CAP\u00cdTULO V \u00a0 \u00a0<\/p>\n<p>Disposiciones finales \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 40. Muestras comerciales. La importaci\u00f3n de muestras comerciales con \u00a0valor insignificante y de materiales de publicidad impresos, importados desde \u00a0la Rep\u00fablica de Corea independientemente de su origen estar\u00e1 libre de arancel \u00a0aduanero. \u00a0 \u00a0<\/p>\n<p>No obstante lo anterior se podr\u00e1 requerir \u00a0que: \u00a0 \u00a0<\/p>\n<p>(a) tales muestras se importen solo para \u00a0efectos de solicitar pedidos de mercanc\u00edas o servicios provistos desde la \u00a0Rep\u00fablica de Corea o de otro pa\u00eds. \u00a0 \u00a0<\/p>\n<p>(b) tales materiales de publicidad se \u00a0importen en paquetes que no contengan, cada uno, m\u00e1s de un ejemplar de cada \u00a0impreso y que ni los materiales ni los paquetes formen parte de una remesa \u00a0mayor. \u00a0 \u00a0<\/p>\n<p>Para efectos de aplicaci\u00f3n del presente \u00a0Art\u00edculo se entender\u00e1 por: \u00a0 \u00a0<\/p>\n<p>(a) materiales de publicidad impresos: son \u00a0aquellas mercanc\u00edas clasificadas en el Cap\u00edtulo 49 del Sistema Armonizado \u00a0incluyendo folletos, impresos, hojas sueltas, cat\u00e1logos comerciales, anuarios \u00a0publicados por asociaciones comerciales, materiales de promoci\u00f3n tur\u00edstica y \u00a0carteles, utilizados para promover, publicitar o anunciar una mercanc\u00eda o \u00a0servicio, con la intenci\u00f3n de hacer publicidad de una mercanc\u00eda o servicio, y \u00a0que son distribuidos sin cargo alguno; \u00a0 \u00a0<\/p>\n<p>(b) muestras comerciales de valor insignificante: \u00a0son muestras comerciales valuadas, individualmente o en el conjunto enviado, de \u00a0no m\u00e1s que la cantidad especificada en la legislaci\u00f3n, las regulaciones o \u00a0procedimientos que rijan la admisi\u00f3n temporal, o que est\u00e9n marcadas, rotas, \u00a0perforadas o tratadas de modo que las descalifique para su venta o para \u00a0cualquier uso que no sea el de muestras. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 41. Reimportaci\u00f3n temporal para reparaci\u00f3n o alteraci\u00f3n. La \u00a0reimportaci\u00f3n de mercanc\u00eda exportada temporalmente a la Rep\u00fablica de Corea para \u00a0reparaci\u00f3n o alteraci\u00f3n no causar\u00e1 el cobro de tributos aduaneros sobre el \u00a0valor agregado en el exterior. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 42. Importaci\u00f3n temporal para reparaci\u00f3n o alteraci\u00f3n. Las \u00a0mercanc\u00edas provenientes de la Rep\u00fablica de Corea que se importen temporalmente \u00a0a Colombia para ser reparadas o alteradas estar\u00e1n exentas de gravamen \u00a0arancelario. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 43. \u00c1mbito de aplicaci\u00f3n. Para efectos de la aplicaci\u00f3n de los \u00a0art\u00edculos 41 y 42 del presente Decreto, reparaci\u00f3n o alteraci\u00f3n no incluye una \u00a0operaci\u00f3n o proceso que: \u00a0 \u00a0<\/p>\n<p>a) destruya las caracter\u00edsticas esenciales \u00a0de una mercanc\u00eda o cree una mercanc\u00eda nueva o comercialmente diferente; o \u00a0 \u00a0<\/p>\n<p>b) transforme una mercanc\u00eda no terminada en \u00a0una mercanc\u00eda terminada. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 44. Disposiciones finales. Si despu\u00e9s de la fecha de entrada en \u00a0vigor del Acuerdo, se reduce el arancel aduanero aplicado de Naci\u00f3n M\u00e1s \u00a0Favorecida, tal arancel aduanero se aplicar\u00e1 solamente si es m\u00e1s bajo que el \u00a0arancel aduanero calculado de conformidad con las categor\u00edas de desgravaci\u00f3n \u00a0del presente decreto. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 45. Prevalencia. En caso de discrepancia entre lo \u00a0previsto por el presente Decreto y el Acuerdo, prevalecer\u00e1 este \u00faltimo. \u00a0 \u00a0<\/p>\n<p>Art\u00edculo 46. Vigencia. El presente decreto entrar\u00e1 en vigencia en un plazo de \u00a0quince (15) d\u00edas comunes despu\u00e9s de su publicaci\u00f3n en el Diario Oficial. \u00a0 \u00a0<\/p>\n<p>Publ\u00edquese y c\u00famplase. \u00a0 \u00a0<\/p>\n<p>Dado en Bogot\u00e1, D. C., a 30 de junio de 2016 \u00a0 \u00a0<\/p>\n<p>GINA PARODY \u00a0 \u00a0<\/p>\n<p>El Viceministro T\u00e9cnico del Ministerio de \u00a0Hacienda y Cr\u00e9dito P\u00fablico, encargado de las Funciones del Despacho del \u00a0Ministerio de Hacienda y Cr\u00e9dito P\u00fablico, \u00a0 \u00a0<\/p>\n<p>Andr\u00e9s Escobar \u00a0Arango. \u00a0 \u00a0<\/p>\n<p>El Viceministro de Desarrollo Rural del \u00a0Ministerio de Agricultura y Desarrollo Rural, Encargado de las Funciones del \u00a0Despacho del Ministro de Agricultura y Desarrollo Rural, \u00a0 \u00a0<\/p>\n<p>Juan Pablo \u00a0D\u00edaz-Granados Pinedo. \u00a0 \u00a0<\/p>\n<p>El Viceministro de Desarrollo Empresarial \u00a0del Ministerio de Comercio, Industria y Turismo, Encargado de las Funciones del \u00a0Despacho de la Ministra de Comercio, Industria y Turismo, \u00a0 \u00a0<\/p>\n<p>Daniel Arango \u00c1rangel. \u00a0 \u00a0<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECRETO 1078 DE 2016 \u00a0 \u00a0\u00a0 (junio 30) \u00a0 \u00a0 D.O. 49.920, junio 30 de \u00a02016 \u00a0 \u00a0 por el cual se \u00a0desarrollan los compromisos arancelarios adquiridos por Colombia en virtud del \u00a0Acuerdo de Libre Comercio entre la Rep\u00fablica de Colombia y la Rep\u00fablica de \u00a0Corea. \u00a0 \u00a0 La Ministra de Educaci\u00f3n Nacional de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[77],"tags":[],"class_list":["post-49817","post","type-post","status-publish","format-standard","hentry","category-decretos-2016"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/49817","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=49817"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/posts\/49817\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/media?parent=49817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/categories?post=49817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/legislacion\/decretos\/wp-json\/wp\/v2\/tags?post=49817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}