DECRETO 4927 DE 2011 EN PDF

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Se excluyen una serie de subpartidas arancelarias pertenecientes al Decreto 1755 de 2013

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DECRETO_4927_DE_2011

Los gravmenes del presente Arancel comprenden derechos ad valrem, cuyo pago debe hacerse en moneda legal del pas. La exportacin de mercancas estar libre de gravmenes. El acondicionamiento para la venta al por menor podr ser sealado en cada caso por las Notas Legales de Seccin y de Captulo de la Nomenclatura, as como por las Notas de Subpartida. Reglas generales para la interpretacin de la Nomenclatura Comn - Nandina La clasificacin de mercancas en la Nomenclatura se regir por los principios siguientes: 1. Los ttulos de las Secciones, de los Captulos o de los Subcaptulos solo tienen un valor indicativo, ya que la clasificacin est determinada legalmente por los textos de las partidas y de las Notas de Seccin o de Captulo y, si no son contrarias a los textos de dichas partidas y Notas, de acuerdo con las Reglas siguientes: 2.

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