Schedule of Customs Duties
The President of the Republic issued Decree No. 2.647 of December 30, 2016, published in Official Gazette No. 6.281 Extraordinary of December 30, 2016 (the “Decree”). Said Decree established the ordering of the goods in this Schedule. Also, the MERCOSUR Common Nomenclature (Nomenclatura Arancelaria Común de los Estados Partes del MERCOSUR - NCM) was adopted, which is based on the Harmonized Commodity Description and Coding System of the Customs Co-operation Council - World Customs Organization (Sistema Armonizado de Designación y Codificación de Mercancías (SA) del Consejo de Cooperación Aduanera (CCA) – Organización Mundial de Aduanas (OMA)).
The Decree repeals Decree No. 236 of July 15, 2013, which contains the Schedule of Customs Duties, published in Official Gazette No. 6.105 Extraordinary of July 15, 2013, as well as its amending Resolutions.
In relation to the Official Letters of Customs Duty Classification (Oficios de Clasificación Arancelaria), Sole Customs Duty Classification (Clasificación Arancelaria Única - CAU)), and Imported Assembling Material For Vehicles (Material de Ensamblaje Importado para Vehículos - MEIV), issued on the basis of Decree No. 236 (repealed), it was established that the Management of Customs Duties of the National Intendance of the National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administración Aduanera y Tributaria - “SENIAT”) will issue the relevant correlation of the customs codes granted in said official letters.
With respect to the Authorizations for importation under CAU, in a single shipment or in fractionated shipments and authorizations for importation under the MEIV Regime, which are still valid, the ad valorem levy and the legal regime applicable to the goods described in said official letters will be those contained in the Decree, by virtue of article 117 of the Organic Customs Law (“OCL”).
It was also established that, without prejudice to the requirements indicated in columns 5 and 6 of the Decree, the enforceability of the Legal Regimes designated for goods that were not affected by the same under Decree No. 236 (repealed) is suspended for a period of 30 calendar days following publication of the Decree in the Official Gazette.
For purposes of the customs declaration, the customs authorities will accept the permits, licenses, registries, quality certificates, or any other requirement established in the Decree, issued by the relevant official entities on a date preceding the entry into force of the Decree and which are still valid. According to the Decree, the goods the importation of which is prohibited (Legal Regime 1) are excepted (will not be accepted).
The Decree will become effective upon the elapsing of 30 calendar days following its publication in the Official Gazette.
“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.”