A partir del 1 de enero de 2022 será aplicable la clasificación arancelaria de las mercancías objeto de comercio internacional, prevista en la edición 2022 del Sistema Armonizado (SA).
La Unión Europea, a través del Reglamento de Ejecución (UE) 2021/1832 de 12 de octubre de 2021, publicado el 29 de octubre de 2021 en el Diario Oficial de la UE, adopta las modificaciones previstas en la edición 2022 y modifica con ello la Nomenclatura Combinada de la UE (NC). Este Reglamento UE entrará en vigor a los veinte días de su publicación y será de plena aplicación a partir del 1 de enero de 2022.
La clasificación arancelaria es la codificación asignada a las mercancías objeto de comercio internacional utilizada para determinar los derechos de importación y exportación, medidas de política comercial, así como para usos estadísticos.
Es importante mencionar que, aunque un bien tangible sea susceptible de estar clasificado en una o más partidas arancelarias, la clasificación arancelaria que se le otorgue a ese bien sólo puede ser una.
Las modificaciones del SA versión 2022 -y por ende de la NC- están motivadas por el surgimiento de nuevos productos, así como de sofisticados riesgos que requieren controles mundiales que mitiguen amenazas para la salud, seguridad y medio ambiente. Por ello, se ha hecho necesario suprimir, crear y modificar partidas arancelarias (y textos legales de la NC) que atiendan a las motivaciones antes citadas.
Entre las principales modificaciones se encuentran las siguientes:
- Nuevas disposiciones para nuevos productos a base de tabaco y nicotina
- Disposiciones específicas para los vehículos aéreos no tripulados, conocidos como drones
- Disposiciones específicas para los desechos eléctricos y electrónicos
- Nuevos subtítulos y notas sobre los teléfonos inteligentes (dispositivos multifuncionales)
- Reconfiguración de las partidas para las fibras de vidrio y sus manufacturas
- Disposiciones específicas para los módulos de pantalla plana
- Disposiciones para kits de diagnóstico rápido de enfermedades infecciosas y kits de ensayos clínicos para la investigación médica
- Nuevas disposiciones para cultivos celulares y para la terapia celular
- Nuevas disposiciones para productos de doble uso: desde toxinas hasta equipos de laboratorio
- Nuevas subpartidas para tecnologías de doble uso y material de defensa: materiales radioactivos, gabinetes de seguridad biológica, artefactos explosivos improvisados (detonadores).
- Nuevos subtítulos para productos químicos peligrosos: fentanilo y sus derivados, así como nuevos precursores del fentanilo.
La versión 2022 del SA ha sido adoptada en la NC de la UE a través del citado reglamento 2021/1832 de 12 de octubre de 2021, publicado el 29 de octubre de 2021. Sin embargo, será importante verificar la información arancelaria de los productos comercializados con terceros países, e identificar las versiones del SA (2017, 2012) que los países que forman la cadena de suministro están utilizando en la fecha del intercambio comercial, para evitar así, un desfase en las partidas arancelarias declaradas tanto en las exportaciones de bienes realizadas desde la UE con destino tercer país, como en las importaciones de bienes realizadas hacia la UE procedentes de tercer país.
¿Cómo podemos ayudarle?
Salinas & Partners, con más de 30 años de experiencia en temas de aduanas y comercio exterior, estamos a su disposición para ayudarle en el asesoramiento sobre clasificación arancelaria y planificación en la cadena de suministro internacional.
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