Importación de bienes de capital usados
Published date | 28 February 2013 |
Date | 28 February 2013 |
Author | Horacio García Prieto,Juan Pablo Rothschild |
Law Firm | Marval O'Farrell Mairal |
El 9 de enero de 2013 se publicó en el Boletín Oficial el Decreto N° 2646/2012, que modificó sustancialmente el régimen de importación definitiva de bienes de capital usados comprendidos entre los capítulos 84 y 90 de la nomenclatura arancelaria. El Decreto comenzó a regir el día siguiente al de su publicación.
El nuevo régimen crea tres grupos de bienes, a los que se aplican derechos de importación del 6%, 14% y 28%. Conforme surge de los considerandos del Decreto, la distinción se basa en la posibilidad o no de ser provistos por la industria local.
Otro cambio importante se refiere a las exigencias que impone el régimen para admitir su ingreso al país. A diferencia del régimen anterior, donde se preveían distintos mecanismos de reacondicionamiento o reconstrucción según la posición arancelaria del bien, el nuevo Decreto admite que el acondicionamiento o proceso de reconstrucción se realice en la Argentina o en el país de origen o procedencia cualquiera sea el bien de que se trate.
Cuando el referido proceso se realice en el país de origen o procedencia, deberá ser realizado por el fabricante original del bien.
Cuando se lleve a cabo en la Argentina, se deberá acreditar su aptitud de uso -capacidad para realizar la función para la cual ha sido destinado- mediante un informe técnico que habrá de emitir el Instituto Nacional de Tecnología Industrial (INTI). Se prevé un tratamiento distinto...
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