Legalizepor el cual se introducen algunas modificaciones en el Arancel de Aduanas
El Presidente de la República de Colombia, en ejercicio de las facultades que le confiere el artículo 189, numeral 25 de la Constitución Política, en desarrollo de lo previsto en la Ley 6º de 1971 y oído el concepto del Consejo Nacional de Política Aduanera,
DECRETA:
Artículo 1º Fíjanse los siguientes gravámenes arancelarios ad valórem para las partidas del Arancel de Aduanas, que a continuación se indican:
| PARTIDA | GRAVAMEN (%) |
|---|---|
| 711200000 | 10 |
| 711300000 | 10 |
| 812100000 | 10 |
| 1001902000 | 20 |
| 1103120000 | 15 |
| 1104120000 | 15 |
| 1504202000 | 5 |
| 1518000010 | 5 |
| 1804000000 | 10 |
| 1805000000 | 10 |
| 1901101000 | 15 |
| 2106903000 | 10 |
| 2106904000 | 10 |
| 2106905000 | 10 |
| 2208202010 | 15 |
| 2208202020 | 10 |
| 2309902000 | 5 |
| 2503909000 | 5 |
| 2525100000 | 0 |
| 2525200000 | 0 |
| 2710007100 | 0 |
| 2712901000 | 0 |
| 2821200000 | 0 |
| 2825400000 | 0 |
| 2825601000 | 0 |
| 2825602000 | 0 |
| 2827330000 | 0 |
| 2835210000 | 0 |
| 2835220000 | 0 |
| 2836910010 | 0 |
| 2836910090 | 0 |
| 2836920010 | 0 |
| 2836920090 | 0 |
| 2901210000 | 0 |
| 2901220000 | 0 |
| 2915122000 | 0 |
| 2915220000 | 5 |
| 2915230000 | 0 |
| 2915291020 | 0 |
| 2915310000 | 10 |
| 2915402000 | 0 |
| 2915500030 | 5 |
| 2915903000 | 0 |
| 2916319030 | 0 |
| 2917111000 | 10 |
| 2917200000 | 0 |
| 2918140000 | 10 |
| 2918909090 | 5 |
| 2922190000 | 5 |
| 2922410000 | 0 |
| 2922493000 | 0 |
| 2922509010 | 5 |
| 2923100000 | 5 |
| 2924299090 | 5 |
| 2930903000 | 0 |
| 2932902000 | 0 |
| 2933390090 | 5 |
| 2933909090 | 5 |
| 2934909019 | 0 |
| 2934909024 | 5 |
| 2941100010 | 10 |
| 2941100020 | 10 |
| 2041100030 | 10 |
| 2941100040 | 10 |
| 2941100050 | 10 |
| 2941909040 | 10 |
| 3006102000 | 0 |
| 3006302000 | 0 |
| 3006303000 | 0 |
| 3202901000 | 0 |
| 3206100000 | 0 |
| 3207209010 | 0 |
| 3212100000 | 0 |
| 3301900000 | 5 |
| 3402110000 | 10 |
| 3402139000 | 10 |
| 3402909000 | 10 |
| 3506100000 | 15 |
| 3806200000 | 0 |
| 3806902000 | 5 |
| 3809920000 | 0 |
| 3809990000 | 0 |
| 3812300010 | 0 |
| 3817200000 | 0 |
| 3818000000 | 0 |
| 3823904010 | 0 |
| 3823905000 | 0 |
| 3903300000 | 5 |
| 3911109000 | 0 |
| 3912390010 | 0 |
| 3914000000 | 0 |
| 3915100000 | 5 |
| 3915200000 | 5 |
| 3915300000 | 5 |
| 3915900000 | 5 |
| 3918101000 | 10 |
| 3919100000 | 10 |
| 3919900000 | 10 |
| 3920100000 | 10 |
| 3920200090 | 10 |
| 3920300090 | 10 |
| 3920410000 | 10 |
| 3920420000 | 10 |
| 3920510000 | 10 |
| 3920590000 | 10 |
| 3920620000 | 10 |
| 3920630000 | 10 |
| 3920690000 | 10 |
| 3920710000 | 10 |
| 3920990000 | 10 |
| 3921110000 | 10 |
| 3921120000 | 10 |
| 3921130000 | 10 |
| 3921140000 | 10 |
| 3921190000 | 10 |
| 3921900010 | 10 |
| 3921900090 | 10 |
| 3923309090 | 10 |
| 3923500090 | 10 |
| 4003000000 | 0 |
| 4004000000 | 5 |
| 4005990000 | 5 |
| 4009100000 | 15 |
| 4009300000 | 10 |
| 4009400000 | 10 |
| 4009500000 | 10 |
| 4104100000 | 10 |
| 4104290000 | 10 |
| 4104310000 | 10 |
| 4104390000 | 10 |
| 4108000000 | 10 |
| 4109000000 | 10 |
| 4504909000 | 5 |
| 4601100000 | 15 |
| 4706100000 | 0 |
| 4809200000 | 5 |
| 4813100000 | 0 |
| 4813200000 | 0 |
| 4813900000 | 0 |
| 4821100000 | 10 |
| 4821900000 | 10 |
| 4823110000 | 10 |
| 4823510000 | 10 |
| 4823590000 | 10 |
| 4823600000 | 15 |
| 4823700000 | 15 |
| 4823903000 | 10 |
| 4823909090 | 10 |
| 5111111000 | 10 |
| 5111191000 | 10 |
| 5111301000 | 10 |
| 5111901000 | 10 |
| 5112111000 | 10 |
| 5112191000 | 10 |
| 5112301000 | 10 |
| 5303101000 | 10 |
| 5303102000 | 10 |
| 5303901000 | 10 |
| 5303902000 | 10 |
| 5303909010 | 10 |
| 5303909030 | 10 |
| 5304101000 | 10 |
| 5304109000 | 10 |
| 5304900010 | 10 |
| 5304900090 | 10 |
| 5306100020 | 5 |
| 5306200020 | 5 |
| 5307100000 | 10 |
| 5307200000 | 10 |
| 5308100000 | 0 |
| 5308900012 | 5 |
| 5308900090 | 10 |
| 5310100000 | 10 |
| 5310900000 | 10 |
| 5511300000 | 10 |
| 5516110000 | 10 |
| 5601100000 | 10 |
| 5601210000 | 10 |
| 5601220000 | 10 |
| 5601290000 | 10 |
| 5602290000 | 10 |
| 5603000010 | 10 |
| 5603000090 | 10 |
| 5604900010 | 10 |
| 5607101000 | 10 |
| 5607109000 | 10 |
| 5607301000 | 10 |
| 5607309000 | 10 |
| 5607900000 | 10 |
| 5609000000 | 10 |
| 5802110000 | 10 |
| 5802200000 | 10 |
| 5802300000 | 10 |
| 5803100000 | 10 |
| 5803900000 | 10 |
| 5806100000 | 10 |
| 5806390000 | 10 |
| 5806400000 | 10 |
| 5811000008 | 10 |
| 6305101000 | 15 |
| 6305109000 | 15 |
| 6305200000 | 15 |
| 6305390000 | 15 |
| 6305902000 | 15 |
| 6305909000 | 15 |
| 6804100010 | 10 |
| 6805100000 | 10 |
| 6805200000 | 10 |
| 6805300000 | 10 |
| 6813100010 | 5 |
| 6905100000 | 10 |
| 7002399010 | 0 |
| 7003111000 | 10 |
| 7003112000 | 10 |
| 7003191000 | 10 |
| 7003192000 | 10 |
| 7004100000 | 10 |
| 7004900000 | 10 |
| 7007110000 | 10 |
| 7007190000 | 10 |
| 7007210000 | 10 |
| 7007290000 | 10 |
| 7009910000 | 15 |
| 7009920000 | 15 |
| 7015100000 | 0 |
| 7016100000 | 10 |
| 7016901000 | 10 |
| 7016909000 | 10 |
| 7018900090 | 0 |
| 7115909000 | 15 |
| 7209140000 | 0 |
| 7213100000 | 10 |
| 7213310020 | 0 |
| 7218100000 | 0 |
| 7218900000 | 0 |
| 7224100000 | 0 |
| 7224900000 | 0 |
| 7228300090 | 5 |
| 7306300093 | 10 |
| 7306400090 | 10 |
| 7307110090 | 10 |
| 7307190090 | 10 |
| 7310299010 | 0 |
| 7312900000 | 10 |
| 7314190000 | 10 |
| 7314200000 | 10 |
| 7314300000 | 10 |
| 7314410000 | 10 |
| 7314420000 | 10 |
| 7314490000 | 10 |
| 7314500000 | 10 |
| 7318110000 | 10 |
| 7318120000 | 10 |
| 7318130000 | 10 |
| 7318140000 | 10 |
| 7318159000 | 10 |
| 7318160000 | 10 |
| 7318190000 | 10 |
| 7318210000 | 10 |
| 7318220000 | 10 |
| 7318230000 | 10 |
| 7318240000 | 10 |
| 7320100000 | 10 |
| 7320201000 | 10 |
| 7320209000 | 10 |
| 7326190090 | 10 |
| 7326200000 | 10 |
| 7326900090 | 10 |
| 7604100010 | 0 |
| 7607200090 | 10 |
| 7907900000 | 5 |
| 8201601000 | 10 |
| 8303002000 | 10 |
| 8407310020 | 5 |
| 8407320020 | 5 |
| 8407330020 | 5 |
| 8407340020 | 5 |
| 8409913000 | 0 |
| 8413400000 | 0 |
| 8413811000 | 0 |
| 8414100000 | 5 |
| 8414510000 | 15 |
| 8414801000 | 0 |
| 8415100010 | 15 |
| 8416300000 | 5 |
| 8417801000 | 5 |
| 8418605000 | 5 |
| 8418903000 | 5 |
| 8419320000 | 0 |
| 8419600000 | 0 |
| 8421999000 | 5 |
| 8422901000 | 5 |
| 8422902000 | 5 |
| 8422909000 | 5 |
| 8423200000 | 5 |
| 8423300090 | 5 |
| 8423890010 | 5 |
| 8423890090 | 5 |
| 8425110000 | 5 |
| 8425190000 | 5 |
| 8425200000 | 5 |
| 8425310000 | 5 |
| 8425499000 | 5 |
| 8426120010 | 0 |
| 8426200000 | 5 |
| 8428101000 | 5 |
| 8428200000 | 5 |
| 8428310000 | 5 |
| 8428500000 | 5 |
| 8428600000 | 5 |
| 8431201000 | 5 |
| 8431202000 | 5 |
| 8431309000 | 5 |
| 8431401000 | 5 |
| 8436210020 | 5 |
| 8437801000 | 5 |
| 8438809010 | 5 |
| 8438901000 | 5 |
| 8441200000 | 0 |
| 8441300000 | 0 |
| 8441400000 | 0 |
| 8441800000 | 5 |
| 8442509090 | 5 |
| 8450900000 | 10 |
| 8451210000 | 15 |
| 8451901000 | 10 |
| 8451909000 | 10 |
| 8478900000 | 5 |
| 8501101000 | 5 |
| 8501104000 | 5 |
| 8501311000 | 5 |
| 8501321000 | 5 |
| 8501331000 | 5 |
| 8501341000 | 5 |
| 8501619000 | 5 |
| 8501620000 | 5 |
| 8501630000 | 5 |
| 8504909010 | 5 |
| 8507100000 | 10 |
| 8507200000 | 10 |
| 8514200090 | 5 |
| 8516800000 | 10 |
| 8516900000 | 10 |
| 8518900090 | 5 |
| 8531900000 | 5 |
| 8533901000 | 5 |
| 8533909000 | 5 |
| 8538901000 | 5 |
| 8538902000 | 5 |
| 8539900000 | 5 |
| 8543200000 | 5 |
| 8544501000 | 10 |
| 8544509000 | 10 |
| 8544601000 | 10 |
| 8544609000 | 10 |
| 8544700000 | 0 |
| 8605000000 | 5 |
| 8606100000 | 5 |
| 8606200000 | 0 |
| 8606300000 | 0 |
| 8606910000 | 5 |
| 8605920000 | 5 |
| 8606990000 | 5 |
| 8701200000 | 15 |
| 8901301090 | 5 |
| 8905200000 | 5 |
| 8905900000 | 5 |
| 9003110000 | 10 |
| 9003199000 | 10 |
| 9006100000 | 5 |
| 9010100000 | 0 |
| 9010200000 | 0 |
| 9015401000 | 0 |
| 9015409000 | 0 |
| 9015801000 | 0 |
| 9015809000 | 0 |
| 9018509000 | 0 |
| 9026104000 | 5 |
| 9027401000 | 0 |
| 9031101000 | 0 |
| 9031200010 | 5 |
| 9031200090 | 5 |
| 9031409000 | 0 |
| 9031803000 | 5 |
| 9031809000 | 5 |
| 9032810000 | 0 |
| 9401100000 | 0 |
| 9401400000 | 15 |
| 9401500000 | 15 |
| 9401610000 | 15 |
| 9401690000 | 15 |
| 9401710000 | 15 |
| 9401800000 | 15 |
| 9402109000 | 15 |
| 9403100000 | 15 |
| 9493200000 | 15 |
| 9403300000 | 15 |
| 9403400000 | 15 |
| 9403500000 | 15 |
| 9403600000 | 15 |
| 9403700000 | 15 |
| 9403800000 | 15 |
| 9404100000 | 15 |
| 9404210000 | 15 |
| 9404290000 | 15 |
| 9404900000 | 15 |
| 9405109000 | 15 |
| 9405200000 | 15 |
| 9405300000 | 15 |
| 9405409000 | 15 |
| 9405501000 | 10 |
| 9405600000 | 15 |
Artículo 2º Fijase hasta el 31 de diciembre de 1992, en 10% el gravamen arancelario ad valórem de la subpartida 2836.20.00.90. A partir de la fecha anteriormente indicada la tarifa correspondiente será de 5%.
Artículo 3º Los gravámenes previstos en el artículo 1º del presente Decreto, para las subpartidas que a continuación se mencionan, regirán hasta el 31 de diciembre de 1992, fecha a partir de la cual se reducirán a 5%.
| PARTIDA | PARTIDA |
|---|---|
| 7003111000 | 7007110000 |
| 7003112000 | 7007190000 |
| 7003191000 | 7007210000 |
| 7003192O00 | 7007290000 |
| 7004100000 | 7016909000 |
| 7004900000 | -- |
Artículo 4º El presente Decreto rige a partir de la fecha de su publicación y deroga todas las disposiciones que le sean contrarias.
Publíquese y cúmplase.
Dado en Santafé de Bogotá, D. C., a 8 de noviembre de 1991.
CESAR GAVIRIA TRUJILLO
El Ministro de Hacienda y Crédito Público,
Rudolf Hommes.
La consulta de este documento no sustituye la lectura del Diario Oficial correspondiente. No nos responsabilizamos de posibles incorrecciones producidas en la transcripción del original a este formato.