DIARIO OFICIAL. AÑO CXLV. N. 47992. 23, FEBRERO, 2011. PAG. 8.
DECRETO 492 DE 2011
(febrero 23)
Por el cual se modifica parcialmente el Arancel de Aduanas
ESTADO DE VIGENCIA: Vigente [Mostrar] |
Subtipo: DECRETO ORDINARIO
El Presidente de la República de Colombia, en ejercicio de sus facultades constitucionales y legales, en especial de las conferidas por el numeral 25 del artículo 189 de la Constitución Política, con sujeción a lo dispuesto en la Leyes 6ª de 197l y 7ª de 1991, y
CONSIDERANDO:
Que mediante Decreto 4589 del 27 de diciembre de 2006, se adoptó el Arancel de Aduanas que entró a regir a partir del 1° de enero de 2007.
Que mediante Decreto 4114 de noviembre 5 de 2010 se modificaron algunas tarifas de arancel establecidas en el Decreto 4589 de 2006.
Que en virtud de las Decisiones 679, 688, 693, 695 y 717 y concordantes sobre política arancelaria común, actualmente los Países Miembros de la Comunidad Andina se encuentran facultados para adoptar modificaciones en materia arancelaria.
Que el Comité de Asuntos Aduaneros, Arancelarios y de Comercio Exterior en su Sesión 226, celebrada el 8 de febrero de 2011, una vez evaluadas las solicitudes de ajuste presentadas por el sector privado, recomendó modificar las tarifas arancelarias para algunas subpartidas tal como aparece en el artículo 1° del presente decreto.
DECRETA:
Artículo 1°.Modifícase el gravamen arancelario establecido en el artículo 1° del Decreto 4589 del 27 de diciembre de 2006, modificado por el artículo 1° del Decreto 4114 del 5 de noviembre de 2010, para las siguientes subpartidas:
Subpartida | Gravamen | Subpartida | Gravamen | Subpartida | Gravamen | Subpartida | Gravamen |
1001109000 | 10% | 1001902010 | 10% | 1001902090 | 10% | 1001903000 | 10% |
1101000000 | 10% | 1103110000 | 10% | 1108110000 | 10% | 1901902000 | 15% |
3006101000 | 10% | 3006401000 | 10% | 3006910000 | 5% | 3208100000 | 10% |
3208200000 | 10% | 3208900000 | 10% | 3209100000 | 10% | 320990000 | 10% |
3210002000 | 10% | 3210009000 | 10% | 3211000000 | 10% | 3212902000 | 10% |
3214101000 | 10% | 3214102000 | 10% | 3214900000 | 10% | 3215110000 | 10% |
3215190000 | 10% | 3215909000 | 10% | 3506100000 | 10% | 3506910000 | 10% |
3506990000 | 10% | 3917211000 | 5% | 3917219000 | 5% | 3917220000 | 5% |
3917231000 | 5% | 391729000 | 5% | 3917299100 | 5% | 3917321000 | 10% |
3917329100 | 5% | 3917391000 | 5% | 3918109000 | 5% | 3918909000 | 5% |
3920309000 | 5% | 3920510000 | 5% | 3920590000 | 5% | 3920610000 | 5% |
3920690000 | 5% | 3920919000 | 5% | 3920920000 | 5% | 3920930000 | 5% |
3921110000 | 5% | 3921191000 | 5% | 3921901000 | 5% | 3922101000 | 5% |
3922200000 | 5% | 3922900000 | 5% | 3925200000 | 5% | 3926902000 | 10% |
4205009000 | 10% | 4206009000 | 10% | 441400000 | 10% | 4415100000 | 10% |
4421100000 | 10% | 4421909000 | 10% | 4802540000 | 10% | 4802559000 | 10% |
4802561000 | 5% | 4802562000 | 5% | 4802569000 | 15% | 4802579000 | 10% |
4802589000 | 10% | 4802619000 | 10% | 4802620000 | 15% | 4802699000 | 10% |
4803001000 | 10% | 4803009000 | 10% | 4804110000 | 10% | 4804190000 | 10% |
4804210000 | 10% | 4804290000 | 10% | 4804310000 | 10% | 4804390000 | 10% |
4804419000 | 10% | 4804420000 | 10% | 4804490000 | 10% | 4804510000 | 10% |
4804520000 | 10% | 4804590000 | 10% | 4805110000 | 10% | 4805190000 | 10% |
4805240000 | 10% | 4805250000 | 10% | 4805300000 | 10% | 4805913000 | 10% |
4805919000 | 10% | 4805922000 | 10% | 4805929000 | 10% | 4805932000 | 10% |
4805933000 | 10% | 4805939000 | 10% | 4808100000 | 10% | 4808200000 | 10% |
4808300000 | 10% | 4808900000 | 10% | 4810131900 | 10% | 4810132000 | 10% |
4810141000 | 5% | 4810190000 | 10% | 4810290000 | 10% | 4810320000 | 10% |
4810390000 | 10% | 4810920000 | 10% | 4810990000 | 10% | 4811411000 | 10% |
4811419000 | 10% | 4811593000 | 10% | 4811599000 | 10% | 4811609000 | 10% |
4818200000 | 15% | 4818300000 | 15% | 4818401000 | 15% | 4818402000 | 15% |
4818409000 | 15% | 4818500000 | 15% | 4818900000 | 15% | 4819100000 | 10% |
4819200000 | 10% | 4819301000 | 10% | 4819309000 | 10% | 4819400000 | 10% |
4819500000 | 10% | 4819600000 | 10% | 4821100000 | 10% | 4821900000 | 10% |
4822100000 | 10% | 4822900000 | 10% | 4823610000 | 5% | 4823690000 | 15% |
4823909000 | 10% | 5007100000 | 5% | 5007200000 | 5% | 5007900000 | 5% |
5111111000 | 5% | 5111112000 | 5% | 5111114000 | 5% | 5111119000 | 5% |
5111191000 | 5% | 5111192000 | 5% | 5111194000 | 5% | 5111199000 | 5% |
5111201000 | 5% | 5111202000 | 5% | 5111204000 | 5% | 5111209000 | 5% |
5111301000 | 5% | 5111302000 | 5% | 5111304000 | 5% | 5111309000 | 5% |
5111901000 | 5% | 5111902000 | 5% | 5111904000 | 5% | 5111909000 | 5% |
5112111000 | 5% | 5112112000 | 5% | 5112114000 | 5% | 5112119000 | 5% |
5112191000 | 5% | 5112192000 | 5% | 5112194000 | 5% | 5112199000 | 5% |
5112201000 | 5% | 5112202000 | 5% | 5112204000 | 5% | 5112209000 | 5% |
5112302000 | 5% | 5112304000 | 5% | 5112309000 | 5% | 5112901000 | 5% |
5112902000 | 5% | 5112904000 | 5% | 5112909000 | 5% | 5113000000 | 5% |
5208190000 | 5% | 5208211000 | 5% | 5208310000 | 5% | 5208410000 | 5% |
5209110000 | 5% | 5209190000 | 5% | 5210190000 | 5% | 5210590000 | 5% |
5211110000 | 5% | 5211120000 | 5% | 5211410000 | 5% | 5211430000 | 5% |
5211490000 | 5% | 5212110000 | 5% | 5212120000 | 5% | 5212130000 | 5% |
5212140000 | 5% | 5212150000 | 5% | 5212210000 | 5% | 5212220000 | 5% |
5212230000 | 5% | 5212240000 | 5% | 5212250000 | 5% | 5309110000 | 5% |
5309190000 | 5% | 5309210000 | 5% | 5309290000 | 5% | 5310100000 | 5% |
5310900000 | 5% | 5407101000 | 5% | 5407300000 | 5% | 5407410000 | 5% |
5407430000 | 5% | 5408100000 | 5% | 5408210000 | 5% | 5408220000 | 5% |
5408230000 | 5% | 5408240000 | 5% | 5408310000 | 5% | 5408320000 | 5% |
5408330000 | 5% | 5408340000 | 5% | 5512110000 | 5% | 5512210000 | 5% |
5512290000 | 5% | 5512910000 | 5% | 5512990000 | 5% | 5513110000 | 5% |
5513120000 | 5% | 5513190000 | 5% | 5513231000 | 5% | 5513290000 | 5% |
5513391000 | 5% | 5513399000 | 5% | 5513491000 | 5% | 5513492000 | 5% |
5513499000 | 5% | 5514120000 | 5% | 5514191000 | 5% | 5514199000 | 5% |
5514290000 | 5% | 5514301000 | 5% | 5514302000 | 5% | 5514309000 | 5% |
5514410000 | 5% | 5514420000 | 5% | 5514430000 | 5% | 5515190000 | 5% |
5515210000 | 5% | 55152220000 | 5% | 5515290000 | 5% | 5515910000 | 5% |
5515990000 | 5% | 5516110000 | 5% | 5516120000 | 5% | 5516130000 | 5% |
5516140000 | 5% | 5516210000 | 5% | 5516220000 | 5% | 5516230000 | 5% |
5516240000 | 5% | 5516310000 | 5% | 5516320000 | 5% | 5516330000 | 5% |
5516340000 | 5% | 5516410000 | 5% | 5516420000 | 5% | 5516430000 | 5% |
5516440000 | 5% | 5516910000 | 5% | 5516920000 | 5% | 5516930000 | 5% |
5516940000 | 5% | 5601210000 | 10% | 5601220000 | 10% | 5601290000 | 10% |
5602100000 | 10% | 5602290000 | 10% | 5602900000 | 10% | 5603129000 | 10% |
5603130000 | 10% | 5603140000 | 10% | 5603920000 | 10% | 5603930000 | 10% |
5603940000 | 10% | 5606000000 | 10% | 5607210000 | 10% | 5607410000 | 10% |
5607490000 | 10% | 5607900000 | 10% | 5801100000 | 5% | 5801210000 | 5% |
5801220000 | 5% | 5801230000 | 5% | 5801240000 | 5% | 5801250000 | 5% |
5801260000 | 5% | 5801310000 | 5% | 5801320000 | 5% | 5801330000 | 5% |
5801340000 | 5% | 5801900000 | 5% | 5802110000 | 5% | 5802200000 | 5% |
5802300000 | 5% | 5803001000 | 5% | 5803009000 | 5% | 5804290000 | 5% |
5804300000 | 5% | 5806100000 | 5% | 5806400000 | 5% | 5808100000 | 5% |
5809000000 | 5% | 5810100000 | 5% | 5901100000 | 5% | 5901900000 | 5% |
5902101000 | 10% | 5904100000 | 5% | 5904900000 | 5% | 5906100000 | 5% |
5906910000 | 5% | 5906999000 | 5% | 5911400000 | 10% | 6001220000 | 5% |
6001290000 | 5% | 6001910000 | 5% | 6001990000 | 5% | 6002900000 | 5% |
6003100000 | 5% | 6003400000 | 5% | 6003900000 | 5% | 6004900000 | 5% |
6005210000 | 5% | 6005220000 | 5% | 6005230000 | 5% | 6005240000 | 5% |
6005410000 | 5% | 6005420000 | 5% | 6005430000 | 5% | 6005440000 | 5% |
6005900000 | 5% | 6006100000 | 5% | 6006410000 | 5% | 6006430000 | 5% |
6006440000 | 5% | 6006900000 | 5% | 6305101000 | 5% | 6305331000 | 5% |
6308000000 | 5% | 6309000000 | 5% | 6310101000 | 5% | 6310109000 | 5% |
6310900000 | 5% | 6507000000 | 10% | 6805100000 | 10% | 6805200000 | 10% |
6805300000 | 10% | 6806100000 | 10% | 6813810000 | 10% | 6815990000 | 10% |
6914100000 | 10% | 6914900000 | 10% | 7005291000 | 10% | 7007110000 | 10% |
7007190000 | 10% | 7007210000 | 10% | 7007290000 | 10% | 7009910000 | 10% |
7009920000 | 10% | 7010100000 | 10% | 7010901000 | 10% | 7010902000 | 10% |
7010903000 | 10% | 7010904000 | 10% | 7011100000 | 10% | 7018200000 | 10% |
7304290000 | 10% | 7306290000 | 10% | 7310210000 | 10% | 7310299000 | 10% |
7312109000 | 10% | 7314191000 | 10% | 7314200000 | 10% | 7314410000 | 10% |
7314420000 | 10% | 7314490000 | 10% | 7315200000 | 10% | 7315820000 | 10% |
7317000000 | 10% | 7318159000 | 10% | 7320100000 | 10% | 7419910000 | 10% |
7419999000 | 10% | 7612901000 | 10% | 7612909000 | 10% | 7614100000 | 10% |
7614900000 | 10% | 7907009000 | 10% | 8207192100 | 10% | 8207300000 | 10% |
8207500000 | 10% | 8207900000 | 10% | 8208100000 | 10% | 8208400000 | 10% |
8211950000 | 5% | 8303001000 | 5% | 8303009000 | 5% | 8305100000 | 10% |
8305200000 | 10% | 8305900000 | 10% | 8306100000 | 10% | 8308101100 | 10% |
8308101900 | 10% | 8308109000 | 10% | 8308200000 | 10% | 8308900000 | 10% |
8309100000 | 10% | 8309900000 | 10% | 8311100000 | 10% | 8311900000 | 10% |
8402110000 | 10% | 8402190000 | 10% | 8402900000 | 10% | 8413200000 | 10% |
8413811000 | 10% | 8415200000 | 10% | 8417201000 | 10% | 8417209000 | 10% |
8418500000 | 10% | 8418610000 | 10% | 8418699300 | 10% | 8418699900 | 10% |
8418910000 | 10% | 8418999000 | 10% | 8419392000 | 10% | 8419810000 | 10% |
8419891000 | 10% | 8421220000 | 10% | 8421230000 | 10% | 8421299000 | 10% |
8421399000 | 10% | 8425491000 | 10% | 8428109000 | 10% | 8428200000 | 10% |
8428320000 | 10% | 8428330000 | 10% | 8428390000 | 10% | 8438300000 | 10% |
8438509000 | 10% | 8438600000 | 10% | 8450900000 | 10% | 8451210000 | 5% |
8451401000 | 10% | 8452400000 | 10% | 8465929090 | 10% | 8465939000 | 10% |
8479100000 | 10% | 8481100000 | 10% | 8481400090 | 10% | 8481801000 | 10% |
8481802000 | 10% | 8481805900 | 10% | 8481809100 | 10% | 8483409200 | 10% |
8501401900 | 10% | 8501403900 | 10% | 8501521090 | 10% | 8504100000 | 10% |
8504211900 | 10% | 8504219000 | 10% | 8504221000 | 10% | 8504229000 | 10% |
8504230000 | 10% | 8504319000 | 10% | 8504330000 | 10% | 8504409000 | 10% |
8506109110 | 10% | 8507100000 | 10% | 8507901000 | 10% | 8507902000 | 10% |
8511902100 | 10% | 8522100000 | 10% | 8544110000 | 10% | 8544300000 | 10% |
8544491000 | 10% | 8544601000 | 10% | 8546200000 | 10% | 8606100000 | 5% |
8606300000 | 5% | 8606910000 | 5% | 8606920000 | 5% | 8606990000 | 5% |
8903100000 | 5% | 8903910000 | 5% | 8903991000 | 5% | 9003110000 | 10% |
9003199000 | 10% | 9018312000 | 10% | 9606100000 | 10% | 9606210000 | 10% |
9606220000 | 10% | 9606291000 | 10% | 9606299000 | 10% | 9606301000 | 10% |
9607110000 | 10% | 9607190000 | 10% | 9607200000 | 10% | 9612200000 | 10% |
Artículo 2°. El presente decreto entra en vigencia a partir de la fecha de su publicación en el Diario Oficial y modifica el gravamen arancelario establecido en el artículo 1° del Decreto 4589 del 27 de diciembre de 2006 modificado por el artículo 1° del Decreto 4114 del 5 de noviembre de 2010.
Publíquese y cúmplase.
Dado en Bogotá, D. C., a 23 de febrero de 2011.
JUAN MANUEL SANTOS CALDERÓN
El Ministro de Hacienda y Crédito Público,
Juan Carlos Echeverry Garzón.
El Ministro de Comercio, Industria y Turismo,
Sergio Diazgranados Guida.