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DECRETO 255 DE 1992
(Febrero 11)
Diario Oficial No. 40.331, de 11 de febrero de 1992
<NOTA: Esta norma no incluye análisis de vigencia completo>
MINISTERIO DE HACIENDA Y CREDITO PUBLICO
Por el cual se introducen algunas modificaciones en el arancel de aduanas.
EL MINISTRO DE GOBIERNO DE LA REPÚBLICA DE COLOMBIA
Delegatario de las Funciones Presidenciales en desarrollo del Decreto 247 de 1992; en ejercicio de sus facultades constitucionales y en especial de las que le confiere el artículo
189 numeral de la Constitución Política, en desarrollo de lo previsto en la Ley 6o. de 1971, conforme a lo establecido en el Decreto 193 de 1992 y oído concepto del Consejo Nacional de Política Aduanera,
DECRETA:
ARTICULO 1o. Fíjanse los siguientes gravámenes arancelarios AD VALOREM para las partidas del Arancel de Aduanas, que a continuación se indican;
| PARTIDAS | GRAVAMEN |
| % | |
| 0101110000 | 5 |
| 0111910000 | 10 |
| 0101199010 | 10 |
| 0101199090 | 10 |
| 0101200000 | 10 |
| 0102100000 | 5 |
| 0102901000 | 10 |
| 0102909010 | 10 |
| 0102909090 | 10 |
| 0103100000 | 5 |
| 0103910010 | 10 |
| 0103910090 | 10 |
| 0103920010 | 10 |
| 0103920090 | 10 |
| 0104101000 | 5 |
| 0104109010 | 10 |
| 0104109090 | 10 |
| 0104201000 | 5 |
| 0104209010 | 10 |
| 0104209090 | 10 |
| 0105110000 | 5 |
| 0105190000 | 5 |
| 0105910000 | 10 |
| 0105990000 | 10 |
| 0106001000 | 10 |
| 0106002000 | 10 |
| 0106003000 | 10 |
| 0106004000 | 10 |
| 0106009010 | 10 |
| 0106009090 | 20 |
| 0201100000 | 20 |
| 0201200000 | 20 |
| 0201300000 | 20 |
| 0202100000 | 20 |
| 0202200000 | 20 |
| 0202300000 | 20 |
| 0203110000 | 20 |
| 0203120000 | 20 |
| 0203190000 | 20 |
| 0203210000 | 20 |
| 0203220000 | 20 |
| 0203290000 | 20 |
| 0204100000 | 20 |
| 0204210000 | 20 |
| 0204220000 | 20 |
| 0204230000 | 20 |
| 0204300000 | 20 |
| 0204410000 | 20 |
| 0204420000 | 20 |
| 0204430000 | 20 |
| 0204500000 | 20 |
| 0205000000 | 20 |
| 0206100000 | 20 |
| 0206210000 | 20 |
| 0206220000 | 20 |
| 0206290000 | 20 |
| 0206300000 | 20 |
| 0206410000 | 20 |
| 0206490000 | 20 |
| 0206800000 | 20 |
| 0206900000 | 20 |
| 0207100000 | 20 |
| 0207210000 | 20 |
| 0207220000 | 20 |
| 0207230000 | 20 |
| 0207310000 | 20 |
| 0207390000 | 20 |
| 0207410000 | 20 |
| 0207420000 | 20 |
| 0207430000 | 20 |
| 0207500000 | 20 |
| 0208100000 | 20 |
| 0208200000 | 20 |
| 0208900000 | 20 |
| 0209001000 | 20 |
| 0209009000 | 20 |
| 0210110000 | 20 |
| 0210120000 | 20 |
| 0210190000 | 20 |
| 0210201000 | 20 |
| 0210209000 | 20 |
| 0210900010 | 20 |
| 0210900090 | 20 |
| 0301100000 | 10 |
| 0301901000 | 5 |
| 0301909000 | 10 |
| 0302000000 | 20 |
| 0303000000 | 20 |
| 0304100000 | 20 |
| 0304200000 | 20 |
| 0304900000 | 20 |
| 0305100000 | 20 |
| 0305200010 | 20 |
| 0305200090 | 20 |
| 0305300000 | 20 |
| 0305400000 | 20 |
| 0305510000 | 20 |
| 0305590000 | 20 |
| 0305610000 | 20 |
| 0305620000 | 20 |
| 0305630000 | 20 |
| 0305690000 | 20 |
| 0306110000 | 20 |
| 0306120000 | 20 |
| 0306131000 | 20 |
| 0306139010 | 20 |
| 0306139020 | 20 |
| 0306139090 | 20 |
| 0306140000 | 20 |
| 0306190000 | 20 |
| 0306210000 | 20 |
| 0306220000 | 20 |
| 0306230011 | 5 |
| 0306230019 | 20 |
| 0306230020 | 20 |
| 0306230091 | 5 |
| 0306230099 | 20 |
| 0306240000 | 20 |
| 0306290000 | 20 |
| 0307000000 | 20 |
| 0403100000 | 20 |
| 0403900000 | 20 |
| 0404100000 | 20 |
| 0404900000 | 20 |
| 0405001000 | 20 |
| 0405002000 | 20 |
| 0405009000 | 20 |
| 0406100000 | 20 |
| 0406200000 | 20 |
| 0406300000 | 20 |
| 0406400000 | 20 |
| 0406901000 | 20 |
| 0406902000 | 20 |
| 0406903000 | 20 |
| 0406909000 | 20 |
| 0407001000 | 5 |
| 0407002000 | 5 |
| 0407009000 | 20 |
| 0408110000 | 20 |
| 0408190000 | 20 |
| 0408910000 | 20 |
| 0408990000 | 20 |
| 0409000000 | 20 |
| 0410000000 | 20 |
| 0501000000 | 10 |
| 0502100000 | 10 |
| 0502900000 | 10 |
| 0503000000 | 10 |
| 0504001000 | 10 |
| 0504002000 | 10 |
| 0504003000 | 10 |
| 0505100000 | 10 |
| 0505900000 | 10 |
| 0506100000 | 10 |
| 0506900000 | 10 |
| 0507100000 | 10 |
| 0507900000 | 10 |
| 0508000000 | 10 |
| 0509000000 | 10 |
| 0510001000 | 10 |
| 0510009000 | 10 |
| 0511100000 | 5 |
| 0511911000 | 5 |
| 0511919000 | 10 |
| 0511991000 | 5 |
| 0511992000 | 5 |
| 0511993000 | 5 |
| 0511999010 | 5 |
| 0511999090 | 10 |
| 0601100000 | 5 |
| 0601200000 | 5 |
| 0602100000 | 5 |
| 0602200000 | 5 |
| 0602300000 | 5 |
| 0602400000 | 5 |
| 0602910000 | 5 |
| 0602990000 | 5 |
| 0603100011 | 5 |
| 0603100019 | 5 |
| 0603100020 | 5 |
| 0603100030 | 5 |
| 0603100040 | 5 |
| 0603100090 | 5 |
| 0603900000 | 5 |
| 0604100000 | 5 |
| 0604910000 | 5 |
| 0604990000 | 5 |
| 0701100000 | 5 |
| 0701900000 | 15 |
| 0702000000 | 15 |
| 0703100000 | 15 |
| 0703200000 | 15 |
| 0703900000 | 15 |
| 0704100000 | 15 |
| 0704200000 | 15 |
| 0704900000 | 15 |
| 0705110000 | 15 |
| 0705190000 | 15 |
| 0705210000 | 15 |
| 0705290000 | 15 |
| 0706100000 | 15 |
| 0706900000 | 15 |
| 0707000000 | 15 |
| 0708100000 | 15 |
| 0708200000 | 15 |
| 0708900000 | 15 |
| 0709100000 | 15 |
| 0709200000 | 15 |
| 0709300000 | 15 |
| 0709400000 | 15 |
| 0709510000 | 15 |
| 0709520000 | 15 |
| 0709600000 | 15 |
| 0709700000 | 15 |
| 0709900000 | 15 |
| 0710100000 | 15 |
| 0710210000 | 15 |
| 0710220000 | 15 |
| 0710290000 | 15 |
| 0710300000 | 15 |
| 0710400000 | 15 |
| 0710800000 | 15 |
| 0710900000 | 15 |
| 0711100000 | 15 |
| 0711200000 | 15 |
| 0711300000 | 15 |
| 0711400000 | 15 |
| 0711900000 | 15 |
| 0712100000 | 15 |
| 0712200000 | 15 |
| 0712300000 | 15 |
| 0712901000 | 15 |
| 0712909000 | 15 |
| 0713101000 | 5 |
| 0713109000 | 15 |
| 0713201000 | 5 |
| 0713209000 | 15 |
| 0713301000 | 5 |
| 0713309000 | 15 |
| 0713401000 | 5 |
| 0713409000 | 15 |
| 0713401000 | 5 |
| 0713409000 | 15 |
| 0713501000 | 5 |
| 0713509000 | 15 |
| 0713901000 | 5 |
| 0713909000 | 15 |
| 0714100000 | 15 |
| 0714200000 | 15 |
| 0714900010 | 15 |
| 0714900090 | 15 |
| 0801100000 | 15 |
| 0801200000 | 15 |
| 0801300000 | 15 |
| 0802110000 | 15 |
| 0802120000 | 15 |
| 0802210000 | 15 |
| 0802220000 | 15 |
| 0802310000 | 15 |
| 0802320000 | 15 |
| 0802400000 | 15 |
| 0802500000 | 15 |
| 0802900000 | 15 |
| 0803000010 | 15 |
| 0803000091 | 15 |
| 0803000099 | 15 |
| 0804100000 | 15 |
| 0804200000 | 15 |
| 0804300000 | 15 |
| 0804400000 | 15 |
| 0804500000 | 15 |
| 0805100000 | 15 |
| 0805201000 | 15 |
| 0805209000 | 15 |
| 0805301000 | 15 |
| 0805302000 | 15 |
| 0805400000 | 15 |
| 0805900000 | 15 |
| 0806100000 | 15 |
| 0806200010 | 15 |
| 0806200090 | 15 |
| 0807100000 | 15 |
| 0807200000 | 15 |
| 0808100000 | 15 |
| 0808200000 | 15 |
| 0809100000 | 15 |
| 0809200000 | 15 |
| 0809300000 | 15 |
| 0809400000 | 15 |
| 0810100000 | 15 |
| 0810200000 | 15 |
| 0810300000 | 15 |
| 0810400000 | 15 |
| 0810900010 | 15 |
| 0810900020 | 15 |
| 0810900030 | 15 |
| 0810900040 | 15 |
| 0810900050 | 15 |
| 0810900060 | 15 |
| 0810900090 | 15 |
| 0811101000 | 15 |
| 0811109000 | 15 |
| 0811201000 | 15 |
| 0811209000 | 15 |
| 0811901000 | 15 |
| 0811909000 | 15 |
| 0812100000 | 15 |
| 0812200000 | 15 |
| 0812901000 | 15 |
| 0812902000 | 15 |
| 0812909000 | 15 |
| 0813100000 | 15 |
| 0813200000 | 15 |
| 0813300000 | 15 |
| 0813401000 | 15 |
| 0813402000 | 15 |
| 0813409000 | 15 |
| 0813500000 | 15 |
| 0814000000 | 15 |
| 0901110000 | 10 |
| 0901120000 | 15 |
| 0901211000 | 15 |
| 0901212000 | 20 |
| 0901220000 | 20 |
| 0901300000 | 10 |
| 0901400000 | 20 |
| 0902100000 | 15 |
| 0902200000 | 15 |
| 0090230000 | 20 |
| 0902400000 | 20 |
| 0903000000 | 20 |
| 0904110000 | 10 |
| 0904120000 | 15 |
| 0904200000 | 15 |
| 0905000000 | 10 |
| 0906100000 | 10 |
| 0906200000 | 15 |
| 0907000000 | 10 |
| 0908100000 | 10 |
| 0908200000 | 10 |
| 0908300000 | 10 |
| 0909100000 | 10 |
| 0909200000 | 10 |
| 0909300000 | 10 |
| 0909400000 | 10 |
| 0909500000 | 10 |
| 0910100000 | 10 |
| 0910200000 | 10 |
| 0910300000 | 10 |
| 0910400000 | 10 |
| 0910500000 | 10 |
| 0910910000 | 10 |
| 0910990000 | 10 |
| 1001101000 | 5 |
| 1001901000 | 5 |
| 1002001000 | 5 |
| 1002009000 | 15 |
| 1003001000 | 5 |
| 1004001000 | 5 |
| 1004009010 | 5 |
| 1004009090 | 15 |
| 1005100000 | 5 |
| 1006101000 | 5 |
| 1007001000 | 5 |
| 1008100010 | 5 |
| 1008100090 | 15 |
| 1008201000 | 5 |
| 1008301000 | 5 |
| 1008309000 | 15 |
| 1008901010 | 5 |
| 1008901090 | 15 |
| 1008909010 | 5 |
| 1008909090 | 15 |
| 1008909010 | 20 |
| 1008909090 | 20 |
| 1102100000 | 20 |
| 1103120000 | 20 |
| 1103140000 | 20 |
| 1103190000 | 20 |
| 1103210000 | 20 |
| 1103290000 | 20 |
| 1104110000 | 20 |
| 1141200000 | 20 |
| 1104190000 | 20 |
| 1104210000 | 20 |
| 1104220000 | 20 |
| 1104230000 | 20 |
| 1104290000 | 20 |
| 1104300000 | 20 |
| 1105100000 | 20 |
| 1105200000 | 20 |
| 1106100000 | 20 |
| 1106200000 | 20 |
| 1106301000 | 20 |
| 1106309000 | 20 |
| 1108130000 | 20 |
| 1108140000 | 20 |
| 1108190000 | 20 |
| 1108200000 | 20 |
| 1201001000 | 5 |
| 1202101000 | 5 |
| 1202109000 | 15 |
| 1202200000 | 15 |
| 1203000000 | 15 |
| 1204001000 | 5 |
| 1204009000 | 15 |
| 1205001000 | 5 |
| 1206001000 | 5 |
| 1207101000 | 5 |
| 1207201000 | 5 |
| 1207301000 | 5 |
| 1207309000 | 15 |
| 1207401000 | 5 |
| 1207401000 | 5 |
| 1207509000 | 15 |
| 1207601000 | 5 |
| 1207609000 | 15 |
| 1207901000 | 5 |
| 1207909000 | 15 |
| 1209110000 | 5 |
| 1209190000 | 5 |
| 1209200000 | 5 |
| 1209300000 | 5 |
| 1209910000 | 5 |
| 1209991000 | 5 |
| 1209992000 | 5 |
| 1209999000 | 5 |
| 1210100000 | 10 |
| 1210120000 | 10 |
| 1211100000 | 10 |
| 1211200000 | 10 |
| 1211901000 | 10 |
| 1211902000 | 10 |
| 1211903000 | 10 |
| 1211909000 | 10 |
| 1212100000 | 10 |
| 1212200000 | 10 |
| 1212300000 | 10 |
| 1212910000 | 10 |
| 1212920000 | 10 |
| 1212991000 | 10 |
| 1212999000 | 10 |
| 1213000000 | 10 |
| 1214900000 | 10 |
| 1301100000 | 5 |
| 1301200000 | 5 |
| 1301901000 | 5 |
| 1301902000 | 5 |
| 1301903000 | 5 |
| 1301909000 | 5 |
| 1302110000 | 15 |
| 1302120000 | 15 |
| 1302130000 | 5 |
| 1302140000 | 5 |
| 1302190000 | 15 |
| 1302200000 | 5 |
| 1302310000 | 15 |
| 1302320000 | 15 |
| 1302390000 | 15 |
| 1401100000 | 10 |
| 1401200000 | 10 |
| 1401901000 | 10 |
| 1401902000 | 10 |
| 1401909000 | 10 |
| 1402100000 | 10 |
| 1402910000 | 10 |
| 1402990000 | 10 |
| 1403100000 | 10 |
| 1403900000 | 10 |
| 1404101000 | 10 |
| 1404102000 | 10 |
| 1404109000 | 10 |
| 1404200000 | 10 |
| 1404900000 | 10 |
| 1501001000 | 15 |
| 1501002000 | 20 |
| 1501009000 | 15 |
| 1502001000 | 15 |
| 1502009010 | 15 |
| 1502009090 | 15 |
| 1504101000 | 5 |
| 1504102000 | 5 |
| 1504103000 | 15 |
| 1504104000 | 15 |
| 1504201000 | 15 |
| 1504202000 | 15 |
| 1504301000 | 15 |
| 1504302000 | 15 |
| 1505100000 | 15 |
| 1505901000 | 15 |
| 1505909000 | 15 |
| 1506000010 | 15 |
| 1506000020 | 15 |
| 1506000090 | 15 |
| 1509100000 | 15 |
| 1509900000 | 20 |
| 1510000010 | 20 |
| 1510000090 | 20 |
| 1513110000 | 20 |
| 1515110000 | 20 |
| 1515190000 | 20 |
| 1515300000 | 20 |
| 1515400000 | 20 |
| 1515600010 | 20 |
| 1515600090 | 20 |
| 1518000010 | 20 |
| 1519110000 | 15 |
| 1519120000 | 15 |
| 1519130000 | 15 |
| 1519190000 | 15 |
| 1519200000 | 15 |
| 1519301000 | 5 |
| 1519302000 | 5 |
| 1519303000 | 5 |
| 1519304000 | 5 |
| 1519309000 | 5 |
| 1520100000 | 15 |
| 1520900000 | 15 |
| 1521101000 | 5 |
| 1521102000 | 5 |
| 1521109000 | 15 |
| 1521901000 | 15 |
| 1521902000 | 5 |
| 1522001000 | 5 |
| 1522009000 | 10 |
| 1601000000 | 20 |
| 1602100000 | 20 |
| 1602200000 | 20 |
| 1602310000 | 20 |
| 1602390000 | 20 |
| 1602410000 | 20 |
| 1602420000 | 20 |
| 1602491000 | 20 |
| 1602499000 | 20 |
| 1602501000 | 20 |
| 1602509000 | 20 |
| 1602900000 | 20 |
| 1603001000 | 20 |
| 1603009000 | 20 |
| 1604110000 | 20 |
| 1604120000 | 20 |
| 1604131000 | 20 |
| 1604139000 | 20 |
| 1604140000 | 20 |
| 1604150000 | 20 |
| 1604160000 | 20 |
| 1604190000 | 20 |
| 1604200000 | 20 |
| 1604300000 | 20 |
| 1605100000 | 20 |
| 1605200000 | 20 |
| 1605300000 | 20 |
| 1605400000 | 20 |
| 1605901000 | 20 |
| 1605909000 | 20 |
| 1701111000 | 20 |
| 1702301000 | 5 |
| 1702500000 | 5 |
| 1702909010 | 10 |
| 1704100000 | 20 |
| 1704901000 | 20 |
| 1704909000 | 20 |
| 1801001000 | 10 |
| 1801002000 | 15 |
| 1802000000 | 10 |
| 1803100000 | 15 |
| 1803200000 | 15 |
| 1804000000 | 15 |
| 1805000000 | 20 |
| 1806100000 | 20 |
| 1806200000 | 20 |
| 1806310010 | 20 |
| 1806310090 | 20 |
| 1806320010 | 20 |
| 1806320090 | 20 |
| 1806900010 | 20 |
| 1806900090 | 20 |
| 1901101000 | 20 |
| 1901109000 | 20 |
| 1901200000 | 20 |
| 1901901000 | 15 |
| 1901902000 | 20 |
| 1901909000 | 20 |
| 1902110000 | 20 |
| 1902190000 | 20 |
| 1902200000 | 20 |
| 1902300000 | 20 |
| 1902400000 | 20 |
| 1903000000 | 20 |
| 1904100000 | 20 |
| 1904900000 | 20 |
| 1905000010 | 20 |
| 1905000090 | 20 |
| 2001100000 | 20 |
| 2001200000 | 20 |
| 2001901000 | 20 |
| 2001902000 | 20 |
| 2001909000 | 20 |
| 2002100000 | 20 |
| 2002900000 | 20 |
| 2003100000 | 20 |
| 2003200000 | 20 |
| 2004100000 | 20 |
| 2004900000 | 20 |
| 2005100000 | 20 |
| 2005200000 | 20 |
| 2005300000 | 20 |
| 2005400000 | 20 |
| 2005510000 | 20 |
| 2005590000 | 20 |
| 2005600000 | 20 |
| 2005700000 | 20 |
| 2005800000 | 20 |
| 2005901000 | 20 |
| 2005909000 | 20 |
| 2006000000 | 20 |
| 2007100000 | 20 |
| 2007911000 | 20 |
| 2007912000 | 20 |
| 2007991000 | 20 |
| 2007992000 | 20 |
| 2007993000 | 20 |
| 2007994000 | 20 |
| 2008111000 | 20 |
| 2008119000 | 20 |
| 2008191000 | 20 |
| 2008192000 | 20 |
| 2008199000 | 20 |
| 2008200000 | 20 |
| 2008300000 | 20 |
| 2008401000 | 20 |
| 2008409000 | 20 |
| 2008501000 | 20 |
| 2008509000 | 20 |
| 2008600000 | 20 |
| 2008701000 | 20 |
| 2008709000 | 20 |
| 2008801000 | 20 |
| 2008809000 | 20 |
| 2008910000 | 20 |
| 2008999100 | 20 |
| 2008999200 | 20 |
| 2008999300 | 20 |
| 2008999900 | 20 |
| 2009110000 | 20 |
| 2009190000 | 20 |
| 2009200000 | 20 |
| 2009300000 | 20 |
| 2009400000 | 20 |
| 2009500000 | 20 |
| 2009601000 | 10 |
| 2009602000 | 10 |
| 2009700000 | 20 |
| 2009801100 | 20 |
| 2009801910 | 20 |
| 2009801920 | 20 |
| 2009801930 | 20 |
| 2009801930 | 20 |
| 2009801990 | 20 |
| 2009802000 | 20 |
| 2009900000 | 20 |
| 2101100000 | 20 |
| 2101200000 | 20 |
| 2101300000 | 20 |
| 2102101000 | 15 |
| 2102109010 | 15 |
| 2102109090 | 15 |
| 2102200000 | 15 |
| 2210230000 | 15 |
| 2103100000 | 20 |
| 2103200000 | 20 |
| 2103301000 | 20 |
| 2103302000 | 20 |
| 2103901000 | 20 |
| 2103902000 | 20 |
| 2103909000 | 20 |
| 2104101000 | 20 |
| 2104102000 | 20 |
| 2104200000 | 20 |
| 2105000000 | 20 |
| 2106100000 | 20 |
| 2106901000 | 15 |
| 2106902000 | 15 |
| 2106903000 | 15 |
| 2106904000 | 15 |
| 2106905000 | 15 |
| 2106909010 | 5 |
| 2106909090 | 20 |
| 2201100000 | 20 |
| 2201900000 | 20 |
| 2202100000 | 20 |
| 2202900000 | 20 |
| 2203000000 | 20 |
| 2204100000 | 5 |
| 2204211000 | 5 |
| 2204219000 | 20 |
| 2204291000 | 10 |
| 2204299000 | 20 |
| 2204300000 | 10 |
| 2205100000 | 20 |
| 2205900000 | 5 |
| 2206000000 | 5 |
| 2207100010 | 15 |
| 2207100090 | 15 |
| 2207200010 | 15 |
| 2207200090 | 15 |
| 2208100000 | 15 |
| 2208201000 | 20 |
| 2208202010 | 20 |
| 2208202020 | 20 |
| 2208300010 | 5 |
| 2208300020 | 5 |
| 2208400000 | 20 |
| 2208500010 | 5 |
| 2208500020 | 5 |
| 2208901000 | 15 |
| 2208902000 | 5 |
| 2208903010 | 5 |
| 2208903020 | 5 |
| 2208904000 | 20 |
| 2208905000 | 5 |
| 2208906000 | 5 |
| 2208909000 | 20 |
| 2209000000 | 20 |
| 2301101000 | 15 |
| 2301109000 | 15 |
| 2301209000 | 15 |
| 2302100000 | 15 |
| 2302200000 | 15 |
| 2302300000 | 15 |
| 2302400000 | 15 |
| 2302500000 | 15 |
| 2303100000 | 15 |
| 2303200000 | 15 |
| 2303300000 | 15 |
| 2307000000 | 15 |
| 2308100000 | 15 |
| 2309100000 | 15 |
| 2309902000 | 10 |
| 2309909010 | 5 |
| 2401101000 | 5 |
| 2401102000 | 5 |
| 2401201000 | 5 |
| 2401202000 | 5 |
| 2401300000 | 5 |
| 2402100000 | 5 |
| 2402201000 | 5 |
| 2402202000 | 5 |
| 2402900000 | 5 |
| 2403100000 | 5 |
| 2403910000 | 5 |
| 2403990000 | 5 |
| 2501001010 | 5 |
| 2501001090 | 5 |
| 2501002000 | 5 |
| 2501009000 | 5 |
| 2502000000 | 5 |
| 2503100010 | 10 |
| 2503100090 | 10 |
| 2503901000 | 10 |
| 2503909000 | 10 |
| 2504100000 | 5 |
| 2504900000 | 5 |
| 2505100000 | 5 |
| 2505900000 | 5 |
| 2506100000 | 5 |
| 2506210000 | 5 |
| 2506290000 | 5 |
| 2507000010 | 5 |
| 2507000090 | 5 |
| 2508100000 | 5 |
| 2508200000 | 5 |
| 2508300000 | 5 |
| 2508400000 | 5 |
| 2508500000 | 5 |
| 2508600000 | 5 |
| 2508700000 | 5 |
| 2509000000 | 5 |
| 2510100000 | 5 |
| 2510200000 | 5 |
| 2511100000 | 5 |
| 2511200000 | 5 |
| 2512000000 | 5 |
| 2513110000 | 5 |
| 2513190000 | 5 |
| 2513210000 | 5 |
| 2513290000 | 5 |
| 2514000000 | 5 |
| 2515110000 | 5 |
| 2515120000 | 5 |
| 2515200000 | 5 |
| 2516110000 | 5 |
| 2516120000 | 5 |
| 2516210000 | 5 |
| 2516220000 | 5 |
| 2516900000 | 5 |
| 2517100000 | 5 |
| 2517200000 | 5 |
| 2517300000 | 5 |
| 2517410000 | 5 |
| 2517490000 | 5 |
| 2518100000 | 5 |
| 2518200000 | 5 |
| 2518300000 | 5 |
| 2519100000 | 5 |
| 2519901000 | 5 |
| 2519902000 | 5 |
| 2519909000 | 5 |
| 2520100000 | 5 |
| 2520200000 | 5 |
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| 9030100000 | 5 |
| 9030200000 | 5 |
| 9030310000 | 5 |
| 9030390000 | 10 |
| 9030400000 | 5 |
| 9030810000 | 10 |
| 9030890000 | 10 |
| 9030901000 | 10 |
| 9030909000 | 5 |
| 9031101000 | 5 |
| 9031109000 | 5 |
| 9031200010 | 10 |
| 9031200090 | 10 |
| 9031300000 | 10 |
| 9031401000 | 5 |
| 9031409000 | 5 |
| 9031801000 | 5 |
| 9031802000 | 10 |
| 9031803000 | 5 |
| 9031809000 | 10 |
| 9031901000 | 10 |
| 9031902000 | 5 |
| 9031909000 | 10 |
| 9032100010 | 5 |
| 9032100090 | 10 |
| 9032200000 | 5 |
| 9032810000 | 15 |
| 9032891000 | 15 |
| 9032892000 | 15 |
| 9032899000 | 15 |
| 9032901000 | 10 |
| 9032909000 | 5 |
| 9033000000 | 5 |
| 9101110000 | 10 |
| 9101120000 | 5 |
| 9101190000 | 5 |
| 9101210000 | 5 |
| 9101990000 | 5 |
| 9102110000 | 5 |
| 9102120000 | 5 |
| 9102190000 | 5 |
| 9102210000 | 5 |
| 9102290000 | 5 |
| 9102910000 | 5 |
| 9102990000 | 5 |
| 9103100000 | 10 |
| 9103900000 | 5 |
| 9104001000 | 5 |
| 9104009000 | 5 |
| 9105110000 | 20 |
| 9105190000 | 20 |
| 9105210000 | 20 |
| 9105290000 | 20 |
| 9105911000 | 5 |
| 9105912000 | 5 |
| 9105919000 | 20 |
| 9105991000 | 5 |
| 9105992000 | 5 |
| 9105999000 | 20 |
| 9106100000 | 10 |
| 9106200000 | 5 |
| 9106900000 | 15 |
| 9107000000 | 15 |
| 9108101000 | 5 |
| 9108102000 | 5 |
| 9108109000 | 5 |
| 9108200000 | 10 |
| 9108901000 | 5 |
| 9108902000 | 5 |
| 9108909000 | 5 |
| 9109110000 | 5 |
| 9109190000 | 5 |
| 9109900000 | 5 |
| 9110111000 | 5 |
| 9110119000 | 5 |
| 9110121000 | 5 |
| 9110129000 | 5 |
| 9110191000 | 5 |
| 9110199000 | 5 |
| 9110901000 | 5 |
| 9110909000 | 5 |
| 9111100000 | 5 |
| 9111200000 | 5 |
| 9111800000 | 5 |
| 9111900000 | 5 |
| 9112100000 | 5 |
| 9112800000 | 5 |
| 9112900000 | 5 |
| 9113101000 | 20 |
| 9113109000 | 20 |
| 9113200000 | 20 |
| 9113901000 | 20 |
| 9113902000 | 20 |
| 9113909000 | 20 |
| 9114001000 | 5 |
| 9114009000 | 5 |
| 9201100000 | 5 |
| 9201200000 | 5 |
| 9201900000 | 5 |
| 9202100000 | 5 |
| 9202900000 | 20 |
| 9203000000 | 5 |
| 9204100000 | 5 |
| 9204200000 | 5 |
| 9205100000 | 5 |
| 9205900000 | 20 |
| 9206000000 | 5 |
| 9207100000 | 5 |
| 9207900000 | 5 |
| 9208100000 | 5 |
| 9208900000 | 5 |
| 9209100000 | 5 |
| 9209200000 | 5 |
| 9209300000 | 5 |
| 9209910000 | 5 |
| 9209920000 | 5 |
| 9209930000 | 5 |
| 9209940000 | 5 |
| 9209990000 | 5 |
| 9301000000 | 20 |
| 9302000000 | 20 |
| 9303100000 | 20 |
| 9303200000 | 20 |
| 9303300000 | 20 |
| 9303900000 | 20 |
| 9304001000 | 20 |
| 9304009000 | 20 |
| 9305100000 | 15 |
| 9305210000 | 15 |
| 9305290000 | 15 |
| 9305901000 | 15 |
| 9305909000 | 15 |
| 9306101000 | 20 |
| 9306108000 | 20 |
| 9306210000 | 20 |
| 9306291000 | 20 |
| 9306298000 | 15 |
| 9306301000 | 20 |
| 9306308000 | 15 |
| 9306901000 | 20 |
| 9306902000 | 20 |
| 9306908000 | 15 |
| 9306909000 | 20 |
| 9307000000 | 20 |
| 9401100000 | 5 |
| 9401200000 | 20 |
| 9401300000 | 20 |
| 9401500000 | 20 |
| 9401610000 | 20 |
| 9401690000 | 20 |
| 9401710000 | 20 |
| 9401790000 | 20 |
| 9401800000 | 20 |
| 9401901010 | 20 |
| 9401901090 | 20 |
| 9401909000 | 15 |
| 9402101000 | 15 |
| 9402109000 | 15 |
| 9402901000 | 15 |
| 9402909000 | 15 |
| 9403100000 | 20 |
| 9403200000 | 20 |
| 9403300000 | 20 |
| 9403400000 | 20 |
| 9403500000 | 20 |
| 9403600000 | 20 |
| 9403700000 | 20 |
| 9403800000 | 20 |
| 9403901000 | 15 |
| 9403902000 | 15 |
| 9403909000 | 15 |
| 9404100000 | 20 |
| 9404210000 | 20 |
| 9404290000 | 20 |
| 9404300000 | 20 |
| 9404900000 | 20 |
| 9405101000 | 20 |
| 9405109000 | 20 |
| 9405200000 | 20 |
| 9405300000 | 20 |
| 9405401000 | 20 |
| 9405402000 | 15 |
| 9405409000 | 15 |
| 9405501000 | 20 |
| 9405502000 | 5 |
| 9405509000 | 20 |
| 9405600000 | 20 |
| 9405901000 | 15 |
| 9405902000 | 15 |
| 9405903000 | 15 |
| 9405909000 | 15 |
| 9406001000 | 15 |
| 9406002000 | 15 |
| 9406003000 | 15 |
| 9406009000 | 15 |
| 9501000000 | 20 |
| 9502100000 | 20 |
| 9502910000 | 20 |
| 9502990000 | 15 |
| 9503001000 | 15 |
| 9503002000 | 15 |
| 9503009100 | 15 |
| 9503009900 | 20 |
| 9504100000 | 5 |
| 9504200000 | 5 |
| 9504300000 | 20 |
| 9504400000 | 20 |
| 9504901000 | 20 |
| 9504902000 | 20 |
| 9504909000 | 20 |
| 9505100000 | 20 |
| 9505900000 | 20 |
| 9506110000 | 20 |
| 9506120000 | 20 |
| 9506190000 | 20 |
| 9506210000 | 20 |
| 9506290000 | 20 |
| 9506310000 | 20 |
| 9506320000 | 20 |
| 9506390000 | 20 |
| 9506400000 | 20 |
| 9506510000 | 20 |
| 9506590000 | 20 |
| 9506610000 | 20 |
| 9506620000 | 20 |
| 9506690000 | 20 |
| 9506700000 | 20 |
| 9506910000 | 20 |
| 9506991000 | 20 |
| 9506999000 | 20 |
| 9507100000 | 5 |
| 9507200000 | 5 |
| 9507300000 | 5 |
| 9507901000 | 20 |
| 9507909000 | 20 |
| 9508000000 | 15 |
| 9601100000 | 20 |
| 9601900000 | 20 |
| 9602001000 | 20 |
| 9602009000 | 5 |
| 9603100000 | 20 |
| 9603210000 | 20 |
| 9603290000 | 20 |
| 9603301000 | 20 |
| 9603309000 | 20 |
| 9603400000 | 20 |
| 9063500000 | 15 |
| 9603901000 | 15 |
| 9603909000 | 15 |
| 9604000000 | 15 |
| 9605000000 | 20 |
| 9606100000 | 15 |
| 9606210000 | 15 |
| 9606220000 | 15 |
| 9606291000 | 15 |
| 9606299000 | 15 |
| 9606301000 | 15 |
| 9606309000 | 15 |
| 9607110000 | 15 |
| 9607190000 | 15 |
| 9607200000 | 15 |
| 9608101000 | 20 |
| 9608102010 | 5 |
| 9608102090 | 20 |
| 9608200000 | 20 |
| 9608310000 | 20 |
| 9608390000 | 20 |
| 9608400000 | 20 |
| 9608500000 | 20 |
| 9608600010 | 20 |
| 9608600091 | 20 |
| 9608600099 | 20 |
| 9608910000 | 5 |
| 9609100000 | 20 |
| 9609200000 | 20 |
| 9609900000 | 20 |
| 9610000000 | 20 |
| 9611000000 | 15 |
| 9612100000 | 15 |
| 9612200000 | 15 |
| 9613100000 | 20 |
| 9613200000 | 20 |
| 9613300000 | 20 |
| 9613800000 | 20 |
| 9613900000 | 20 |
| 9614100000 | 20 |
| 9614200000 | 20 |
| 9614901000 | 20 |
| 9614909000 | 20 |
| 9615110000 | 20 |
| 9615190000 | 20 |
| 9615900000 | 20 |
| 9616100000 | 20 |
| 9616200000 | 20 |
| 9617000000 | 20 |
| 9618000000 | 15 |
| 9701100000 | 5 |
| 9701900000 | 5 |
| 9702000000 | 5 |
| 9703000000 | 5 |
| 9704000000 | 5 |
| 9705000000 | 5 |
| 9706000000 | 5 |
| 9801000000 | 3 |
| 9802100000 | 3 |
| 9802901000 | 3 |
| 9802909000 | 3 |
| 9803111010 | 3 |
| 9803111090 | 3 |
| 9803119010 | 3 |
| 9803119090 | 3 |
| 9803121010 | 3 |
| 9803121090 | 3 |
| 9803129010 | 3 |
| 9803129090 | 3 |
| 9803131010 | 3 |
| 9803131090 | 3 |
| 9803139010 | 3 |
| 9803139090 | 3 |
| 9803141010 | 3 |
| 9803141090 | 3 |
| 9803149010 | 3 |
| 9803149090 | 3 |
| 9803211010 | 3 |
| 9803211090 | 3 |
| 9803219010 | 3 |
| 9803219090 | 3 |
| 9803229010 | 3 |
| 9803229090 | 3 |
| 9803231010 | 3 |
| 9803231090 | 3 |
| 9803239010 | 3 |
| 9803239090 | 3 |
| 9804110000 | 3 |
| 9804120010 | 3 |
| 9804120090 | 3 |
| 9804130010 | 3 |
| 9804130090 | 3 |
| 9804210000 | 3 |
| 9804220010 | 3 |
| 9804220090 | 3 |
| 9805100000 | 3 |
| 9805900000 | 3 |
| 9806100000 | 3 |
| 9806200000 | 3 |
| 9806900000 | 3 |
| 9807000000 | 0 |
ARTICULO 2o. Los productos sometidos al Sistema de Aranceles Variables clasificables por las partidas que a continuación se señalan, pagarán los siguientes gravámenes arancelarios.
| 0401100000 | 15 |
| 0401200000 | 15 |
| 0401300000 | 15 |
| 0402100010 | 20 |
| 0402100090 | 20 |
| 0402210010 | 20 |
| 0402210090 | 20 |
| 0402290010 | 20 |
| 0402290090 | 20 |
| 0402911000 | 20 |
| 0402919000 | 20 |
| 0402991000 | 20 |
| 0402999000 | 20 |
| 1001109000 | 15 |
| 1001902000 | 15 |
| 1001903000 | 15 |
| 1003009000 | 15 |
| 1005900000 | 15 |
| 1006109000 | 15 |
| 1006200000 | 20 |
| 1006300000 | 20 |
| 1006400000 | 20 |
| 1007009000 | 15 |
| 1008209000 | 15 |
| 1101000000 | 20 |
| 1102200000 | 20 |
| 1102300000 | 20 |
| 1102900000 | 20 |
| 1103110000 | 20 |
| 1103130000 | 20 |
| 1107100000 | 15 |
| 1107200000 | 15 |
| 1108110000 | 20 |
| 1108120000 | 20 |
| 1109000000 | 20 |
| 1201009000 | 15 |
| 1205009000 | 15 |
| 1206009000 | 15 |
| 1207109000 | 15 |
| 1207209000 | 15 |
| 1207409000 | 15 |
| 1208100000 | 15 |
| 1208900000 | 15 |
| 1214100000 | 15 |
| 1503000000 | 15 |
| 1507100000 | 20 |
| 1508100000 | 20 |
| 1508900000 | 20 |
| 1511100000 | 20 |
| 1511900000 | 20 |
| 1512110000 | 20 |
| 1512190000 | 20 |
| 1512210000 | 20 |
| 1512290000 | 20 |
| 1513190000 | 20 |
| 1513211000 | 20 |
| 1513212000 | 20 |
| 1513291000 | 20 |
| 1513292000 | 20 |
| 1514100000 | 20 |
| 1514900000 | 20 |
| 1515210000 | 20 |
| 1515290000 | 20 |
| 1515500010 | 20 |
| 1515500090 | 20 |
| 1515900010 | 20 |
| 1515900091 | 20 |
| 1515900099 | 20 |
| 1516100000 | 20 |
| 1516200000 | 20 |
| 1517100000 | 20 |
| 1517900000 | 20 |
| 1518000090 | 20 |
| 1701119000 | 20 |
| 1701120000 | 20 |
| 1701910000 | 20 |
| 1701990000 | 20 |
| 1702101010 | 15 |
| 1702101020 | 15 |
| 1702102000 | 15 |
| 1702201000 | 15 |
| 1702202000 | 15 |
| 1702302000 | 15 |
| 1702309000 | 15 |
| 1702401000 | 15 |
| 1702402000 | 15 |
| 1702601000 | 15 |
| 1702602000 | 15 |
| 1702901000 | 20 |
| 1702902000 | 20 |
| 1702903000 | 20 |
| 1702904000 | 20 |
| 1702909090 | 10 |
| 1703100000 | 15 |
| 1703900000 | 15 |
| 2301201000 | 15 |
| 2304000000 | 15 |
| 2305000000 | 15 |
| 2306100000 | 15 |
| 2306200000 | 15 |
| 2306300000 | 15 |
| 2306400000 | 15 |
| 2306500000 | 15 |
| 2306600000 | 15 |
| 2306900000 | 15 |
| 2308900000 | 15 |
| 2309901000 | 15 |
| 2309909090 | 15 |
| 3505100000 | 20 |
| 3505200000 | 20 |
ARTICULO 3o. Las partidas arancelarias 1507.90.00.00 y 2930.90.90.90 tendrán los desdoblamientos descripción y gravamen que a continuación se indican:
| Partida | Descripción | Gravamen % | |
| 1507.90 | Los demás: | ||
| 00.10 | Con adición de sustancias desnaturalizantes en una proporción inferior o igual al 1% | 15 | |
| 00.90 | Los demás | 20 | |
| 2930.90.90 | Los demás: | ||
| 91 | Sales, ésteres y derivados de la metionina | 5 | |
| 99 | Los demás | 5 | |
ARTICULO 4o. Las partidas arancelarias 4901.10.00.00 y 4901.99.00.00 tendrán los desdoblamientos descripción y gravamen que a continuación se indican:
| Partida | Descripción | Gravamen % | |
| 4901 | Libros. Folletos e impresos similares, incluso en hojas sueltas. | ||
| 10 | En hojas sueltas, incluso pegadas: | ||
| 00.10 | Horóscopo, fotonovelas, modas, tiras cómicas o historietas gráficas y juegos de azar | 20 | |
| 00.90 | Los demás | 0 | |
| 99 | Los demás: | ||
| 00.10 | Horóscopo, fotonovelas, modas, tiras cómicas o historietas gráficas y juegos de azar | 20 | |
| 00.90 | Los demás | 0 | |
ARTICULO 5o. Modificase el literal f) del artículo 10 del Decreto 672 de 1991, en el sentido de sustituir la subpartida 1507.90.00.00 por la subpartida 1507.90.0090.
ARTICULO 6o. Modificase la descripción de las partidas que a continuación se indican:
| Partida | Descripción |
| 3811.20.10.10 | Preparaciones que contengan al menos dispersantes sin cenizas y aceites de petróleo o de minerales bituminosos. |
| 3811.20.90.10 | Preparaciones que contengan al menos mejoradores del índice de viscosidad y aceites de petróleo o de mineros bituminosos. |
| 3909.20.00.10 | Melamina formaldehido en polvo para moldear por compresión o por inyección. |
| 8703.21.00.92 | Vehículos ligeros, de construcción sencilla, de cuatro ruedas, sin carrocerías y sin cabina, dirección tipo automóvil o marcha y diferencial (cuatrimotos). |
ARTICULO 7o. Exceptúanse de lo dispuesto en el artículo 2o. del Decreto 2184 de 1990 y por consiguiente continuarán exentas de gravámenes arancelarios, en los términos señalados en las normas legales que consagran y regulan estas exenciones, las siguientes importaciones:
a) Las de bienes donados por personas naturales o jurídicas, nacionales o extranjeras, a la Nación o a las entidades mencionadas en el artículo 2o. del Decreto 2184 de 1990;
b) <Literal b) modificado por el artículo 1 del Decreto 4123 de 2004. El nuevo texto es el siguiente:> Las que efectúe la Nación, las entidades territoriales y las entidades descentralizadas por servicios que se dediquen a la prestación de servicios de salud pública, educación, comercialización de alimentos, o la exploración y explotación de minería y de hidrocarburos.
c) Las que se efectúen en la ejecución de contratos celebrados por la Nación o por las entidades beneficiarias de las exenciones que se derogan por este decreto, siempre que la resolución de adjudicación de la licitación respectiva, esté ejecutoriada con anterioridad al 13 de febrero de 1992.
ARTICULO 8o. Salvo lo dispuesto en tratados y convenios internacionales, deróganse las exenciones de gravámenes arancelarios otorgadas a las importaciones que realicen las personas naturales o jurídicas de derecho privado.
ARTICULO 9o. Exceptúanse de lo dispuesto en el artículo anterior y por consiguiente continuarán exentas de gravámenes arancelarios, en los términos señalados en las normas legales que consagran y regulan estas exenciones las siguientes importaciones:
a) Las destinadas al culto católico que efectúen los ordinarios diocesanos, las comunidades religiosas y los párrocos;
b) Las destinadas a la salud o educación que de conformidad con las normas vigentes sobre exenciones, efectúen las personas beneficiarias de las mismas;
c) <Validez CONDICIONADA> Los implementos ortopédicos, materia prima para su confección y medicamentos que importe el personal a que se refiere el artículo 1o. de la Ley 14 de 1990;
d) Los insumos y equipos que se importen de conformidad con el artículo 67 de la Ley 13 de 1990;
e) Las que efectúe la Federación Nacional de Ciegos y Sordomudos para los fines indicados en el artículo 3o. de la Ley 143 de 1938;
f) Las que se efectúen de conformidad con el Decreto 2148 de 1991;
g) El papel para edición de libros y revistas de carácter científico y cultural a que se refiere la Ley 74 de 1958 y el Decreto 2893 de 1991;
h) La maquinaria, equipos técnicos, sus accesorios, materiales y repuestos destinados a la exploración de minas o a la exploración de petróleo;
i) Bienes de capital que vayan a ser utilizados en la explotación de pequeñas unidades auríferas, Decreto 2655 de 1988, artículo 235 (Código de Minas), y
j) La maquinaria, equipos técnicos y elementos previstos en el Decreto 1659 de 1964, artículo 2o., literal f).
ARTÍCULO 9-1. <Artículo adicionado por el artículo 1 del Decreto 562 de 2011. Rige hasta el 16 de agosto del año 2015. El nuevo texto es el siguiente:> Establecer una exención del 50% de la tarifa vigente del gravamen arancelario, aplicable a las importaciones de maquinaria, equipos y repuestos destinados a la explotación, beneficio, transformación y transporte de la actividad minera y a la explotación, transporte por ductos y refinación de hidrocarburos.
ARTICULO 10. Los gravámenes fijados en el artículo 1o. de este decreto. para las subpartidas 2901.22.00.00, 5201.00.00.10, 5201.00.00.20 y 5203.00.00.00, regirán hasta el 31 de diciembre de 1992.
ARTICULO 11. Las exenciones aplicables a las importaciones efectuadas por las entidades que se dediquen a la comercialización de alimentos, a que se refiere el literal b) del artículo 7o. del presente decreto, regirán hasta el 31 de diciembre de 1992.
ARTICULO 12. Suprímese la Nota 3 del capítulo 98 del Arancel de Aduanas, denominado "Disposiciones de tratamiento especial".
ARTICULO 13. Derógase el artículo 1o. del Decreto 122 de 1968, el artículo 3o. del Decreto 2184 de 1990, las Notas Adicionales contempladas en el artículo 3o. del Arancel de Aduanas, adoptado mediante Decreto 3104 de 1990, con excepción de las Notas Adicionales previstas en el Decreto 2743 de 1991, y todas las disposiciones que sean contrarias al presente decreto.
ARTICULO 14. El presente Decreto rige a partir del 13 de febrero de 1992, previa su publicación.
PUBLÍQUESE Y CÚMPLASE.
Dado en Santafé de Bogotá, D. C., a 11 de febrero de 1992.
HUMBERTO DE LA CALLE LOMBANA,
Ministro de Gobierno.
RODOLF HOMMES,
Ministro de Hacienda y Crédito Público.
JORGE OSPINA SARDI,
Ministro de Desarrollo Económico.
JUAN MANUEL SANTOS CALDERON,
Ministro de Comercio Exterior.