Resolución de modificaciones a la Resolución en materia aduanera del Tratado de Libre Comercio entre la República de Chile y los Estados Unidos Mexicanos
Tipo de documento: | Resolución |
Categoría: | Bilateral |
Tema: | Comercio internacional |
Único. Se Reforman las reglas 1, fracciones II y III; 3; 4; 6, primer párrafo; 7, primer y segundo párrafos; 8; 9; 23, fracciones I y II y segundo y tercer párrafos; 28; 29; 30; 32; 38; 40; 65, fracción II; 74, primer párrafo; 89 y 91 de la Resolución en materia aduanera del Tratado de Libre Comercio entre la República de Chile y los Estados Unidos Mexicanos, publicada en el Diario Oficial de la Federación el 30 de julio de 1999, para quedar como sigue:
"1.- ...
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...
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"Autoridad aduanera", la autoridad competente en los términos del artículo 2o., fracción II de la Ley Aduanera y del artículo 5-01(1) del Tratado.
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"Bien", cualquier mercancía, en los términos del artículo 2o., fracción III de la Ley Aduanera.
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a XXII.- ...
3.- Para determinar la tasa arancelaria preferencial aplicable a un bien originario que se importa a territorio nacional deberá estarse a lo dispuesto en el artículo 3-04 del Tratado y al Acuerdo Secretarial que para tales efectos se emita, en el que se establezca la tasa aplicable del Impuesto General de Importación para las mercancías originarias que se importen al amparo del Tratado.
4.- Para los efectos del artículo 4-17 del Tratado, para que un bien conserve su carácter de originario y se beneficie del trato arancelario preferencial, éste deberá haber sido expedido directamente de la Parte exportadora a la Parte importadora. No obstante, un bien en tránsito, con o sin transbordo o almacenamiento temporal, conservará su carácter de originario siempre que no se haya realizado ninguna operación distinta de la descarga, recarga o cualquier otra operación necesaria para conservar el bien en buenas condiciones, o para transportarlo a territorio de la otra Parte incluyendo el fraccionamiento, siempre que se acredite que haya permanecido bajo control o vigilancia de la autoridad aduanera en el país no Parte.
Los siguientes documentos servirán al importador para acreditar que un bien en tránsito, con o sin transbordo o almacenamiento temporal, permaneció bajo control o vigilancia de la autoridad aduanera en el país no Parte:
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En caso de tránsito o transbordo, con los documentos de transporte, tales como la guía aérea, el conocimiento de embarque, la carta porte, o el documento de transporte multimodal o combinado, según corresponda, y
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En caso de almacenamiento, con los documentos de transporte, tales como la guía aérea, el conocimiento de embarque, la carta porte, o el documento de transporte multimodal o combinado, según corresponda, y los documentos emitidos por la autoridad aduanera u otra entidad competente que de conformidad con la legislación del país que no es Parte acrediten el almacenamiento.
6.- De conformidad con lo dispuesto en el Anexo 3-15(2) del Tratado, para los bienes no originarios de la partida 87.03. de la Tarifa de la Ley de los Impuestos...
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