Por decreto 84/2015 (B.O. 3/2/2015) se adoptaron las disposiciones de la Directiva Nº 31 de la Comisión de Comercio del Mercosur, de fecha 25 de julio de 2014 (que como anexo forman parte de la norma), y se establecieron cupos y especificaciones tributarias para las mercaderías comprendidas en la posición arancelaria de la Nomenclatura Común del MERCOSUR (NCM) 2921.11.21.
«LA PRESIDENTA DE LA NACIÓN ARGENTINA DECRETA:
Artículo 1° — Adóptanse las disposiciones de la Directiva N° 31 de fecha 25 de julio de 2014 de la Comisión de Comercio del MERCOSUR (CCM), cuya copia como Anexo forma parte integrante de la presente medida.
Art. 2° — Al amparo de lo establecido en el Artículo 1° de la presente medida, fíjase para las mercaderías comprendidas en la posición arancelaria de la Nomenclatura Común del MERCOSUR (NCM) 2921.11.21, el cupo de DOCE MIL DOSCIENTAS VEINTISÉIS TONELADAS (12.226 t), para el cual se establece un Derecho de Importación Extrazona (DIE) del DOS POR CIENTO (2%) por el plazo de DOCE (12) meses contado a partir de la entrada en vigencia del presente decreto.
Art. 3° — Consumido el cupo o vencido el plazo, dispuestos en el Artículo 2° de la presente medida, el que ocurra de ambos en primer término, las mercaderías comprendidas en la posición arancelaria de la Nomenclatura Común del MERCOSUR (NCM) 2921.11.21 tributarán el Derecho de Importación Extrazona (DIE) establecido en el Anexo II del Decreto N° 509 de fecha 15 de mayo de 2007 y sus modificaciones.
Art. 4° — A los efectos de poder acceder a lo estipulado en el Artículo 2° del presente decreto, el importador deberá acreditar su condición de usuario directo de la mercadería allí descripta ante la Dirección General de Aduanas dependiente de la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS, entidad autárquica en el ámbito del MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS. A los fines de otorgar el beneficio instituido por el presente decreto, resultará aplicable al caso, lo dispuesto en los Artículos 2°, 3° y 4° de la Resolución N° 111 de fecha 13 de mayo de 2004 de la ex – SECRETARIA DE INDUSTRIA, COMERCIO Y DE LA PEQUEÑA Y MEDIANA EMPRESA del ex – MINISTERIO DE ECONOMÍA Y PRODUCCIÓN.
Art. 5° — El presente, decreto comenzará a regir a partir del día siguiente al de su publicación en el Boletín Oficial.
Art. 6° — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — FERNANDEZ DE KIRCHNER. — Jorge M. Capitanich. — Axel Kicillof.
ANEXO
MERCOSUR/CCM/DIR. N° 31/14
ACCIONES PUNTUALES EN EL AMBITO ARANCELARIO POR RAZONES DE ABASTECIMIENTO
VISTO: El Tratado de Asunción, el Protocolo de Ouro Preto y la Resolución N° 08/08 del Grupo Mercado Común.
CONSIDERANDO:
Que la CCM analizó la solicitud presentada por la República Argentina para la aplicación de una determinada medida arancelaria, en el marco de la situación prevista en el Inciso 4 del Artículo 2 de la Resolución GMC N° 08/08.
Que la CCM aprobó la medida arancelaria, en los términos dispuestos en la presente norma.
LA COMISIÓN DE COMERCIO DEL MERCOSUR APRUEBA LA SIGUIENTE DIRECTIVA:
Art. 1 – Aprobar en el ámbito de la Resolución GMC N° 08/08 la rebaja arancelaria solicitada por la República Argentina para el siguiente ítem arancelario con las correspondientes especificaciones sobre límite cuantitativo, alícuota y plazo de vigencia: NCM 2921.11.21 Dimetilamina Cantidad: 12.226 toneladas Plazo: 12 meses Alícuota: 2%
Art. 2 – Esta Directiva necesita ser incorporada sólo al ordenamiento jurídico interno de la República Argentina. Esta incorporación deberá ser realizada antes del 25/X/2014. XXI CCM EXT. – Caracas, 25/VII/14.»
Hola, con respecto al Decreto 84/2015, no me queda claro como se acredita ser usuario directo de la mercaderia y tambien de que manera se puede ir accediendo al cupo que ofrecen, ya que conforme pase el tiempo, el mismo ira reduciendose. Agradeceria me puedan brindar una ayuda con esto.
Desde ya muchas gracias
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