DIAN - Circular 2968 de 14-09-2017
DIAN - Dirección de Impuestos y Aduanas Nacionales
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Detalles
- Título
- DIAN - Circular 2968 de 14-09-2017
- Autor
- DIAN - Dirección de Impuestos y Aduanas Nacionales
- Categoría
- Infralegal
- Área del derecho
- Tributario Aduanero y Cambiario
- Año
- 2017
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t o s . E n c u m p l i m i e n t o d e l a s d i s p o s i c i o n e s d e l S i s t e m a A n d i n o d e l a s F r a n j a s d e P r e c i o s A g r o p e c u a r i o s ( S A F P ) , s e g ú n l a s D e c i s i o n e s d e l a C o m i s i ó n d e l A c u e r d o d e C a r t a g e n a , l a s R e s o l u c i o n e s e m a n a d a s d e l a J u n t a d e l a C o m u n i d a d A n d i n a y d e m á s n o r m a t i v i d a d v i g e n t e , m e p
e r m i t o i n f o r m a r l e s l o s A r a n c e l e s T o t a l e s p a r a l o s p r o d u c t o s m a r c a d o r e s , s u s s u s t i t u t o s , p r o d u c t o s a g r o i n d u s t r i a l e s o s u b p r o d u c t o s s e ñ a l a d o s e n d i c h a s N o r m a s . L o s v a l o r e s s e ñ a l a d o s c o r r e s p o n d e n a l a r a n c e l t o t a l a p l i c a b l e a l a s i m p o r t a c i o n e s p r o c e d e n t e s d e t e
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t o r n 3 C o s , 2 7 . N o m b r e d e l a f r a n j a 2 8 . C ó d i g o d e n o m e n c l a t u r a | 2 9 . A r a n c e l T O R S Ó , 3 1 . N o $ 2 , N o t a s ar F R A N J A D E L T A C A R N E D E C E R D O 0 2 0 3 2 9 9 0 0 0 E E E O 0 2 0 3 1 1 0 0 0 0 2 0 0 2 0 3 1 2 0 0 0 0 2 0 0 2 0 3 1 9 1 0 0 0 2 0 0 2 0 3 1 9 2 0 0 0 2 0 0 2 0 3 1 9 3 0 0 0 2 0 0 2 0 3 1 9 9 0 0 0 2 0 0 2 0 3 2 1 0 0 0 0 2 0 2 0 0 2 0 3 2 2 0 0 0 0 0 2 0 3 2 9 1 0 0 0
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o n a l e s P á g i n a 3 y 6 H o j a N o , 2 E s p a c i r o e s e r v a p d a o r a l a D I A N 4 . N ú m e r d o e f o r m u l a A r i o ( 4 1 5 ) 7 7 0 7 2 1 2 4 8 9 9 3 4 ( 8 0 2 0 ) 0 0 1 2 7 5 7 0 0 0 0 0 2 9 6 7 A r a n c e l t o t a l d e l S A F PA V a p l i c a b l e a t e r c e r o s p a í s e s [ t e m | 4 9 . C ó s . C ó d . 2 7 . N o m b r e d e l a f r a n j a 2 8 , C ó d i g o d e n o m e n c l a t u r a 3 . e n o T o a M E N
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2 7 4 48 2 3 0 8 0 0 9 0 0 0 63 3 6 0 0 0 9 0 1 9 0 3 2 9 4 D ] A N C i r c u l a r d e A r a n c e l e s T o t a l e s d e l S i s t e m a A n d i n o d e F r a n j a s d e P r e c i o s ( S A F P ) D e m n e s i ó n d o I m p l e z m o n y A U R A F i n c i o r a l e s | P á g i n a 4 d e 6 H o j a N o . 2 E s p a c i o r e s e r v a d p o a r a l a D I A N 4 . N ú m e r o d e f o r m u l a r i o A ( 4 1 5 ) 7 7 0 7 2 1 2 4 8 9 9 8 4 ( 8 0 2 0 )
9 0 6 0 1 3 2 7 5 7 0 A r a n c e l t o t a l d e l S A F PA V a p l i c a b l e a t e r c e r o s p a í s e s i t e m | 2 8 , £ ó 0 . 2 7 . N o m b r e d e l a f r a n j a 2 8 . C ó d i g o d e n o m e n c i a t u r a | 2 . o r L a g e D O 3 h a s 7 2 3 0 9 9 0 1 0 0 0 6 3 2 3 0 9 9 0 9 0 0 0 6 3 3 5 0 5 1 0 0 0 0 0 6 3 3 5 0 5 2 0 0 0 0 0 6 3 F R A N J A D E L M A Í Z B L A N C O 1 0 0 5 9 0 1 2 0 0 1 1 0 2 2 0 0 0 0 0 2 9 3 F R A N J A D E
L A S O Y A E N G R A N O 1 2 0 1 9 0 0 0 0 0 3 8 1 2 0 2 4 1 0 0 0 0 3 8 1 2 0 5 1 0 9 0 0 0 3 8 1 2 0 5 9 0 9 0 0 0 3 8 ” 1 2 0 6 0 0 9 0 0 0 3 8 1 2 1 2 0 7 4 0 9 0 0 0 3 8 > 1 2 0 7 9 9 9 1 0 0 3 8 1 4 1 2 0 7 9 9 9 9 0 0 3 8 5 1 2 0 8 1 0 0 0 0 0 3 8 = N[a]+iojolnfjojo o (oa 1 6 1 2 0 8 9 0 0 0 0 0 3 8 1 7 2 3 0 1 2 0 1 1 0 0 3 8 1 8 2 3 0 1 2 0 1 9 0 0 3 8 1 9 2 3 0 4 0 0 0 0 0 0 3 8 2 0 2 3 0 6 1 0 0 0 0 0 3 8 2 1 2 3 0 6 3 0 0 0 0 0 3 8 2 3 0 6
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0 0 2 6 3 7 1 5 1 4 9 9 0 0 0 0 2 6 e m 1 5 1 5 2 1 0 0 0 0 2 6 3 1 5 1 5 2 9 0 0 0 0 2 6 40 1 5 1 5 5 0 0 0 0 0 26 41 1 5 1 5 9 0 0 0 1 0 22 4 2 1 5 1 5 9 0 0 0 9 0 2 6 4 3 [ 1 0 F R A N J A D E A C E I T E C R U D O D E P A L M A 1 5 1 1 1 0 0 0 0 0 3 0 X 4 4 . 1 5 0 1 1 0 0 0 0 0 2 8 4 5 1 5 0 1 2 0 0 0 0 0 2 8 4 6 1 5 0 1 9 0 0 0 0 0 2 8 4 7 1 5 0 2 1 0 1 0 0 0 2 8 4 8 1 5 0 2 1 0 9 0 0 0 2 8 4 9 1 5 0 2 9 0 1 0 0 0 2 8 C i r c u l a r d e A r a
n c e l e s T o t a l e s d e l S i s t e m a A n d i n o d e F r a n j a s d e P r e c i o s ( S A F P ) E s p a c i o r e s e r v a d o p a r a l a D I A N s s i M L A E E R O UT] 563 ar EZ P á g i n a 5 d e 6 H o j a N o . 2 4 . N ú m e r o d e f o r m u l a r i o a l W N L I M ( 4 1 5 ) 7 7 0 7 2 8 9 9 8 4 ( 8 0 2 0 ) 0 0 1 2 7 5 7 0 0 0 0 0 2 9 6 8 A r a n c e l t o t a l d e l S A F PA V a p l i c a b l e a t e r c e r o s p a í s e s a 27. Nombre
de la franja 2 E 2 8 . C ó d i g o d e n o m e n c l a t u r a | 2 9 a 3 0 . 3 7 . N o 32, Notas M a r c a d e d l o r S A F P | a p l i c a S A F P 1 5 0 2 9 0 9 0 0 0 E N E 1 5 0 3 0 0 0 0 0 0 2 8 1 5 0 6 0 0 1 0 0 0 2 8 1 5 0 6 0 0 9 0 0 0 2 8 1 5 1 1 9 0 0 0 0 0 3 0 1 5 1 3 1 1 0 0 0 0 3 0 1 5 1 3 1 9 0 0 0 0 3 0 1 5 1 3 2 1 1 0 0 0 3 0 rio ¡«Jmfo]an[ol|o 1 5 1 3 2 9 1 0 0 0 3 0 1 5 1 5 3 0 0 0 0 0 3 0 1 5 1 6 2 0 0 0 0 0 3 0 1 5 1 7 1 0 0 0 0 0 3 0 1 5 1 7
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0 0 0 5 0 1 7 0 2 9 0 9 0 0 0 5 0 1 7 0 3 1 0 0 0 0 0 5 0 1 7 0 3 9 0 0 0 0 0 5 0 1 0 0 6 3 0 0 0 9 0 2 1 1 1 3 X F R A N J A A R R O Z B L A N C O 1006109000 1 0 0 6 2 0 0 0 0 0 XxX xp 1006400000 A A M o D ] A N C i r c u l a r d e A r a n c e l e s T o t a l e s 2 d e l S i s t e m a A n d i n o d e F r a n j a s d e P r e c i o s ( S A F P ) D i m a c r i ó n q a I n p u e s i o s y A d u a n a N a c i o n a l e s P á g i n a 6 d e 6 H a j a N o , 3 E s p
a c i o r e s e r v a d o p a r a l a D I A N e A . 4 . N ú m e r o d e f o r m u l a r i o ( 4 1 5 8 4 ( 8 0 2 0 ) 0 0 1 2 7 5 7 0 0 0 0 0 2 9 6 8 N o t a s d e l S i s t e m a A n d i n o d e F r a n j a s d e P r e c i o sS A F P 3 3 , N o t a N o . : 1 E s t a b l e c e r u n a r a n c e l d e 9 8 % p a r a l a i m p o r t a c i ó n d e l e c h e y n a t a ( c r e m a ) c l a s i f i c a d a p o r l a p a r t i d a a r a n c e l a r i a 0
4 . 0 2 , p o r t a l m o t i v o e s t o s p r o d u c t o s n o e s t a r á n s u j e t o s a l m e c a n i s m o d e f r a n j a d e p r e c i o s , d e a c u e r d o c o n l o e s t a b l e c i d o e n e l D e c r e t o 2 9 0 6 d e 2 0 1 0 .
23. Nota No.: 2
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4 . 1 0 . 9 0 . 0 0 y 0 4 0 4 , 9 0 . 0 0 . 0 0 , p o r t a l m o t i v o e s t o s p r o d u c t o s n o e s t a r á n s u j e t o s a l m e c a n i s m o d e f r a n j a d e p r e c i o s , d e a c u e r d o c o n l o e s t a b l e c i d o e n e l D e c r e t o 2 1 1 2 d e 2 0 0 9 . 3 3 . N o t a N o ; 3 E s t a b l e c e r u n a r a n c e l d e 4 0 % p a r a l a i m p o r t a c i ó n . d e m a i z b l a n c o , c l a s i f i c a d o p o r l a
s u b p a r t i d a a r a n c e l a r i a 1 0 0 5 . 9 0 . 1 2 . 0 0 , a [ e l c u a l r e g i r á d e s d e e l 2 5 d e e n e r o d e 2 0 1 0 d e a c u e r d o a l o e s t a b l e c i d o e n e l d e c r e t ó 1 4 0 d e 2 0 1 0 . E s t e a r a n c e l n o s e a p l i c a r á a l a s m e r c a n c í a s q u e e s t é n a m p a r a d a s c o n c e r t i f i c a d o s d e i n d i c e b a s e d e s u b a s t a a r o p e c u a r i a ( 1 B S A ) , e x
p e d i d o s e n v i r t u d d e l o s d e c r e t o s 4 3 0 y 1 8 7 3 d e 2 0 0 4 y 4 6 7 6 d e 3 3 . N o t a N o ; 4 D e a c u e r d o c o n l o d i s p u e s t o e n e l D e c r e t o 8 7 3 d e 2 0 0 5 , m o d i f i c a d o p a r c i a l m e n t e p o r e l D e c r e t o 4 6 0 0 d e 2 0 0 8 , e l a r a n c e l p a r a l a s s u b p a r t i d a s c o r r e s p o n d i e n t e s a l a r r o z ( 1 0 0 6 , 1 0 . 9 0 . 0 0 , 1 0 0 6 . 2 0 , 0 0 ,
0 0 , 1 0 0 6 . 3 0 . 0 0 . 9 0 y 1 0 0 6 , 4 . 0 0 . 0 0 ) e s d e 8 0 % ; s a l v o e l a r r o z q u e s e h a y a i m p o r t a d o d e n t r o d e l 4 | c u p o d e 7 5 . 1 1 8 t o n e l a d a s , l a s c u a l e s i n g r e s a r á n a l t e r r i t o r i o n a c i o n a ! c o n ' u n a r a n c e l d e 0 % . , 3 3 , N o t a N o . : 3 3 . N o t a N o , : 3 3 . N o t a N o . : 33, Nota No.:
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