DECRETO 1550 DE 1991
(junio 19)
POR EL CUAL SE INTRODUCEN MODIFICACIONES EN EL ARANCEL DE ADUANAS.
El Presidente de la República de Colombia, en ejercicio de las facultades que le confieren los artículos 120 ordinal 22 y 205 de la Constitución Política, en desarrollo de lo previsto en la Ley 6ª de 1971, y oído el 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:
NANDINA
Gravamen %
0101110000
25
0101191000
25
0101199000
25
0101200000
25
0102100000
10
0102901000
35
0102909010
10
0102909090
25
0103100000
10
0103910010
10
0103910090
25
0103920010
10
0103920090
25
0104101000
10
0104109010
10
0104109090
25
0104201000
10
0104209010
10
0104209090
25
0105110000
5
0105190000
5
0105910000
35
0105990000
35
0106001000
25
0106002000
25
0106003000
25
0106004000
5
0106009010
25
0106009090
25
0201100000
30
0201200000
30
0201300000
30
0202100000
30
0201220000
30
0202300000
30
0203110000
30
0203120000
30
0203190000
30
0203210000
30
0203220000
30
0203290000
30
0204100000
30
0204210000
30
0204220000
30
0204230000
30
0204300000
30
0204410000
30
0204420000
30
0204430000
30
0204500000
30
0205000000
30
0206100000
30
0206210000
30
0206220000
30
0206290000
30
0206300000
30
0206410000
30
0206490000
30
0206800000
30
0206900000
30
0207100000
30
0207210000
30
0207220000
30
0207230000
30
0207310000
30
0207390000
30
0207410000
30
0207420000
30
0207430000
30
0207500000
30
0208100000
30
0208200000
30
0208900000
30
0209001000
30
0209009000
30
0210110000
30
0210120000
30
0210190000
30
0210201000
30
0210209000
30
0210900010
30
0210900090
30
0301100000
35
0301901000
5
0301909000
35
0302000000
35
0303000000
35
0304100000
35
0304200000
35
0304900000
35
0305100000
35
0305200010
25
0305200090
35
0305300000
35
0305400000
25
0305510000
25
0305590000
35
0305610000
35
0305620000
25
0305630000
35
0305690000
35
0306110000
35
0306120000
35
0306131000
35
0306139000
35
0306140000
35
0306190000
35
0306210000
35
0306220000
35
0306230000
35
0306240000
35
0306290000
35
0307000000
35
0401100000
20
0401200000
20
0401300000
20
0402100000
20
0402210000
20
0402290000
20
0402911000
20
0402919000
20
0402991000
20
0402999000
25
0403100000
25
0403900000
25
0404100000
20
0404900000
20
0405001000
35
0405002000
35
0405009000
35
0406100000
35
0406200000
35
0406300000
35
0406400000
35
0406901000
35
0406902000
35
0406903000
35
0406909000
35
0407001000
35
0407002000
0
0407009000
35
0408110000
25
0408190000
25
0408910000
35
0408990000
35
0409090000
25
0410000000
35
0501000000
10
0502100000
10
0502900000
10
0503000000
10
0504001000
25
0504002000
25
0504003000
25
0505100000
10
0505900000
10
0506100000
10
0506900000
10
0507100000
10
0507900000
10
0508000000
10
0509000000
10
0510001000
10
0510009000
10
0511100000
0
0511911000
0
0511919000
10
0511991000
10
0511992000
0
0511993000
0
0511999010
0
0511999090
10
0601100000
0
0601200000
0
0602100000
0
0602200000
0
0602300000
0
0602400000
0
0602910000
0
0602990000
0
0603100011
0
0603100019
0
0603100020
0
0603100030
0
0603100040
0
0603100090
0
0603900000
0
0604100000
0
0604910000
0
0604990000
0
0701100000
10
0701900000
10
0702000000
25
0703100000
25
0703200000
25
0703900000
25
0704100000
25
0704200000
25
0704900000
25
0705110000
25
0705190000
25
0705210000
25
0705290000
25
0706100000
25
0706900000
25
0707000000
25
0708100000
25
0708200000
25
0708900000
25
0709100000
25
0709200000
25
0709300000
25
0709400000
25
0709510000
25
0709520000
25
0709600000
25
0709700000
25
0709900000
25
0710100000
25
0710210000
25
0710220000
25
0710290000
25
0710300000
25
0710400000
25
0710800000
25
0710900000
25
0711100000
25
0711200000
25
0711300000
25
0711400000
25
0711900000
25
0712100000
25
0712200000
25
0712300000
25
0712901000
25
0712909000
25
0713101000
0
0713109000
15
0713201000
0
0713209000
25
0713301000
0
0713309000
25
0713401000
0
0713409000
15
0713501000
0
0713509000
25
0713901000
0
0713909000
25
0714100000
15
0714200000
15
0714900010
15
0714900090
15
0801100000
25
0801200000
25
0801300000
25
0802110000
25
0802120000
25
0802210000
25
0802220000
25
0802310000
25
0802320000
25
0802400000
25
0802500000
25
0802900000
25
0803000010
15
0803000090
15
0804100000
15
0804200000
15
0804300000
15
0804400000
25
0804500000
25
0805100000
35
0805201000
35
0805209000
35
0805301000
35
0805302000
35
0805400000
35
0805900000
35
0806100000
25
0806200010
35
0806200090
25
0807100000
25
0807200000
25
0808100000
15
0808200000
25
0809100000
25
0809200000
25
0809300000
25
0809400000
25
0810100000
25
0810200000
25
0810300000
25
0810400000
25
0810900010
25
0810900020
25
0810900030
25
0810900040
25
0810900050
25
0810900060
25
0810900090
25
0811101000
35
0811109000
25
0811201000
35
0811209000
25
0811901000
35
0811909000
25
0812100000
25
0812200000
25
0812901000
25
0812902000
25
0812909000
25
0813100000
25
0813200000
25
0813300000
25
0813401000
25
0813402000
25
0813409000
25
0813500000
25
0814000000
25
0901110000
15
0901120000
15
0901211000
15
0901212000
15
0901220000
15
0901300000
15
0901400000
15
0902100000
35
0902200000
35
0902300000
35
0902400000
35
0903000000
25
0904110000
25
0904120000
25
0904200000
25
0905000000
25
0906100000
25
0906200000
25
0907000000
25
0908100000
25
0908200000
25
0908300000
25
0909100000
25
0909200000
25
0909300000
25
0909400000
25
0909500000
25
0910100000
25
0910200000
25
0910300000
25
0910400000
25
0910500000
25
0910910000
25
0910990000
25
1001101000
5
1001109000
30
1001901000
5
1001902000
30
1001903000
30
1002001000
5
1002009000
15
1003001000
5
1003009000
20
1004001000
5
1004009010
5
1004009090
5
1005100000
5
1005900000
30
1006101000
5
1006109000
30
1006200000
50
1006300000
50
1006400000
0
1007001000
5
1007009000
30
1008100010
5
1008100090
15
1008201000
5
1008209000
30
1008301000
5
1008309000
35
1008901010
5
1008901090
15
1008909010
5
1008909090
15
1101000000
50
1102100000
25
1102200000
50
1102300000
50
1102900000
50
1103110000
40
1103120000
25
1103130000
40
1103140000
25
1103190000
25
1103210000
25
1103290000
25
1104110000
25
1104120000
25
1104190000
25
1104210000
25
1104220000
25
1104230000
25
1104290000
25
1104300000
25
1105100000
25
1105200000
25
1106100000
25
1106200000
25
1106301000
25
1106309000
25
1107100000
30
1107200000
30
1108110000
50
1108120000
50
1108130000
25
1108140000
25
1108190000
25
1108200000
25
1109000000
40
1201001000
0
1201009000
30
1202101000
0
1202109000
25
1202200000
25
1203000000
15
1204001000
0
1204009000
15
1205001000
0
1205009000
30
1206001000
0
1206009000
30
1207101000
0
1207109000
30
1207201000
0
1207209000
30
1207301000
0
1207309000
15
1207401000
0
1207409000
30
1207501000
0
1207509000
15
1207601000
0
1207609000
15
1207901000
0
1207909000
15
1208100000
50
1208900000
50
1209110000
0
1209190000
0
1209200000
0
1209300000
0
1209910000
0
1209991000
0
1209992000
0
1209999000
0
1210100000
5
1210200000
5
1211100000
15
1211200000
15
1211901000
15
1211902000
15
1211903000
15
1211909000
15
1212100000
15
1212200000
15
1212300000
15
1212910000
25
1212920000
25
1212991000
15
1212999000
15
1213000000
25
1214100000
50
1214900000
25
1301100000
5
1301200000
5
1301901000
5
1301902000
5
1301903000
5
1301909000
5
1302110000
15
1302120000
15
1302130000
5
1302140000
15
1302190000
15
1302200000
15
1302310000
15
1302320000
15
1302390000
15
1401100000
15
1401200000
15
1401901000
15
1401902000
15
1401909000
15
1402100000
15
1402910000
15
1402990000
15
1403100000
15
1403900000
15
1404101000
15
1404102000
15
1404109000
15
1404200000
15
1404900000
15
1501001000
35
1501002000
35
1501009000
35
1502001000
35
1502009010
10
1502009090
25
1503000000
50
1504101000
5
1504102000
5
1504103000
25
1504104000
25
1504201000
35
1504202000
35
1504301000
35
1504302000
35
1505100000
25
1505901000
25
1505909000
25
1506000010
10
1506000020
25
1506000090
35
1507100000
40
1507900000
50
1508100000
40
1508900000
50
1509100000
25
1509900000
35
1510000010
25
1510000090
35
1511100000
40
1511900000
50
1512110000
40
1512190000
50
1512210000
40
1512290000
50
1513110000
30
1513190000
50
1513211000
40
1513212000
40
1513291000
50
1513292000
50
1514100000
40
1514900000
50
1515110000
25
1515190000
25
1515210000
40
1515290000
50
1515300000
25
1515400000
25
1515500010
40
1515500090
50
1515600010
25
1515600090
35
1515900010
40
1515900091
50
1515900099
50
1516100000
50
1516200000
50
1517100000
50
1517900000
50
1518000010
15
1518000090
40
1519110000
25
1519120000
25
1519130000
25
1519190000
25
1519200000
25
1519301000
5
1519302000
5
1519303000
5
1519304000
5
1519309000
5
1520100000
25
1520900000
25
1521101000
15
1521102000
15
1521109000
15
1521901000
25
1521902000
15
1522001000
25
1522009000
25
1601000000
35
1602100000
35
1602200000
35
1602310000
35
1602390000
35
1602410000
35
1602420000
35
1602491000
35
1602499000
35
1602501000
35
1602509000
35
1602900000
35
1603001000
35
1603009000
35
1604110000
25
1604120000
25
1604131000
35
1604139000
35
1604140000
35
1604150000
35
1604160000
25
1604190000
35
1604200000
35
1604300000
25
1605100000
35
1605200000
35
1605300000
35
1605400000
35
1605901000
35
1605909000
35
1701111000
25
1701119000
20
1701120000
20
1701910000
20
1701990000
20
1102101010
20
1702101020
20
1702102000
20
1702201000
20
1702202000
20
1702301000
20
1702302000
20
1702309000
50
1702401000
50
1702402000
20
1702500000
0
1702601000
25
1702602000
25
1702901000
25
1702902000
25
1702903000
25
1702904000
25
1702909010
0
1702909090
25
1703100000
20
1703900000
20
1704100000
35
1704901000
35
1704909000
35
1801001000
15
1801002000
15
1802000000
25
1803100000
25
1803200000
25
1804000000
25
1805000000
25
1806100000
35
1806200000
35
1806310000
35
1806320000
35
1806900000
35
1901101000
15
1901109000
35
1901200000
35
1901901000
25
1901902000
35
1901909000
35
1902110000
35
1902190000
35
1902200000
35
1902300000
35
1902400000
35
1903000000
35
1904100000
35
1904900000
35
1905000010
35
1905000090
35
2001100000
35
2001200000
35
2001901000
35
2001902000
35
2001909000
35
2002100000
35
2002900000
35
2003100000
35
2003200000
35
2004100000
35
2004900000
35
2005100000
35
2005200000
35
2005300000
35
2005400000
35
2005510000
35
2005590000
35
2005600000
35
2005700000
35
2005800000
35
2005901000
35
2005909000
35
2006000000
35
2007100000
35
2007911000
35
2007912000
35
2007991000
35
2007992000
35
2007993000
35
2007994000
35
2008111000
35
2008119000
35
2008191000
25
2008192000
25
2008199000
25
2008200000
35
2008300000
35
2008401000
35
2008409000
35
2008501000
35
2008509000
35
2008600000
35
2008701000
35
2008709000
35
2008801000
35
2008809000
35
2008910000
35
2008920000
35
2008991000
35
2008999100
35
2008999200
35
2008999300
35
2008999900
35
2009110000
35
2009190000
35
2009200000
35
2009300000
35
2009400000
35
2009500000
35
2009601000
15
2009602000
15
2009700000
35
2009801100
35
2009801910
35
2009801920
35
2009801930
35
2009801990
35
2009802000
35
2009900000
35
2101100000
25
2101200000
25
2101300000
35
2102101000
25
2102109010
35
2102109090
35
2102200000
35
2102300000
35
2103100000
35
2103200000
35
2103301000
35
2103302000
35
2103901000
35
2103902000
35
2103909000
35
2104101000
35
2104102000
35
2104200000
35
2105000000
35
2106100000
35
2106901000
25
2106902000
15
2106903000
35
2106904000
25
2106909010
0
2106909090
35
2201100000
25
2201900000
25
2202100000
25
2202900000
25
2203000000
30
2204100000
25
2204211000
25
2204219000
25
2204291000
5
2204299000
25
2204300000
5
2205100000
25
2205900000
25
2206000000
25
2207100000
25
2207200000
25
2208100000
10
2208201000
25
2208202010
15
2208202020
10
2208300010
15
2208300020
10
2208400000
25
2208500010
15
2208500020
10
2208901000
25
2208902000
25
2208903010
15
2208903020
10
2208904000
25
2208905000
25
2208906000
25
2208909000
25
2209000000
25
2301101000
25
2301109000
15
2301201000
30
2301209000
15
2302100000
25
2302200000
25
2302300000
25
2302400000
25
2302500000
25
2303100000
25
2303200000
25
2303300000
25
2304000000
30
2305000000
25
2306100000
30
2306200000
30
2306300000
30
2306400000
30
2306500000
30
2306600000
30
2306900000
30
2307000000
25
2308100000
15
2308900000
30
2309100000
15
2309901000
30
2309902000
0
2309909000
30
2401101000
25
2401102000
15
2401201000
25
2401202000
15
2401300000
25
2402100000
25
2402201000
25
2402202000
25
2402900000
25
2403100000
25
2403910000
25
2403990000
25
2501001010
15
2501001090
15
2501002000
15
2501009000
15
2502000000
0
2503100000
15
2503901000
15
2503909000
0
2504100000
0
2504900000
0
2505100000
0
2505900000
15
2506100000
15
2506210000
15
2506290000
15
2508100000
0
2508200000
15
2508300000
15
2508400000
15
2508500000
15
2508600000
15
2508700000
15
2509000000
15
2510100000
0
2510200000
0
2511100000
15
2511200000
15
2512000000
15
2513110000
15
2513190000
15
2513210000
15
2513290000
15
2514000000
15
2515110000
15
2515120000
15
2515200000
15
2516110000
15
2516120000
15
2516210000
15
2516220000
15
2516900000
15
2517100000
15
2517200000
15
2517300000
15
2517410000
15
2517490000
15
2518100000
0
2518200000
0
2518300000
0
2519100000
0
2519901000
0
2519902000
0
2519909000
0
2520100000
15
2520200000
15
2521000000
15
2522100000
15
2522200000
15
2522300000
15
2523100000
15
2523210000
15
2523290000
15
2523300000
5
2523900000
15
2524000000
0
2525100000
15
2525200000
15
2525300000
15
2526100000
15
2526200000
15
2527000000
15
2528100000
0
2528900000
0
2529100000
15
2529210000
0
2529220000
0
2529300000
15
2530100000
15
2530200000
15
2530300000
15
2530400000
15
2530900000
15
2601110000
0
2601120000
0
2601200000
0
2602000000
0
2603000000
0
2604000000
0
2605000000
0
2606000000
0
2607000000
0
2608000000
0
2609000000
0
2610000000
0
2611000000
0
2612100000
0
2612200000
0
2613100000
0
2613900000
0
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9101190000
15
9101210000
15
9101290000
15
9101910000
15
9101990000
15
9102110000
15
9102120000
15
9102190000
15
9102210000
15
9102290000
15
9102910000
15
9102990000
15
9103100000
15
9103900000
15
9104001000
15
9104009000
15
9105110000
15
9105190000
15
9105210000
15
9105290000
15
9105911000
15
9105912000
0
9105919000
15
9105991000
15
9105992000
0
9105999000
15
9106100000
15
9106200000
5
9106900000
15
9107000000
15
9108101000
15
9108102000
15
9108109000
15
9108200000
15
9108901000
15
9108902000
15
9108909000
15
9109110000
15
9109190000
15
9109900000
15
9110111000
15
9110119000
15
9110121000
15
9110129000
15
9110191000
15
9110199000
15
9110901000
15
9110909000
15
9111100000
15
9111200000
15
9111800000
15
9111900000
15
9112100000
15
9112800000
15
9112900000
15
9113101000
35
9113109000
35
9113200000
35
9113901000
35
9113902000
35
9113909000
35
9114001000
15
9114009000
15
9201100000
15
9201200000
15
9201900000
15
9202100000
15
9202900000
15
9203000000
15
9204100000
15
9204200000
15
9205100000
15
9205900000
15
9206000000
15
9207100000
15
9207900000
15
9208100000
15
9208900000
15
9209100000
15
9209200000
15
9209300000
15
9209910000
15
9209920000
15
9209930000
15
9209940000
15
9209990000
15
9301000000
5
9302000000
25
9303100000
25
9303200000
25
9303300000
25
9303900000
25
9304001000
25
9304009000
25
9305100000
5
9305210000
15
9305290000
15
9305901000
5
9305909000
25
9306101000
25
9306108000
15
9306210000
25
9306291000
25
9306298000
15
9306301000
25
9306308000
15
9306901000
25
9306902000
25
9306908000
15
9306909000
25
9307000000
25
9401100000
35
9401200000
35
9401300000
35
9401400000
35
9401500000
35
9401610000
35
9401690000
35
9401710000
35
9401790000
35
9401800000
35
9401901010
15
9401901090
35
9401909000
35
9402101000
25
9402109000
25
9402901000
25
9402909000
25
9403100000
35
9403200000
35
9403300000
35
9403400000
35
9403500000
35
9403600000
35
9403700000
35
9403800000
35
9403901000
35
9403902000
35
9403909000
35
9404100000
35
9404210000
35
9404290000
35
9404300000
35
9404900000
35
9405101000
15
9405109000
25
9405200000
25
9405300000
35
9405401000
25
9405402000
15
9405409000
25
9405501000
25
9405502000
15
9405509000
25
9405600000
25
9405901000
15
9405902000
25
9405903000
25
9405909000
25
9406001000
35
9406002000
25
9406003000
25
9406009000
25
9501000000
35
9502100000
35
9502910000
25
9502990000
25
9503001000
35
9503002000
35
9503009100
35
9503009900
35
9504100000
35
9504200000
35
9504300000
35
9504400000
35
9504901000
35
9504902000
35
9504909000
35
9505100000
35
9505900000
35
9506110000
15
9506120000
15
9506190000
15
9506210000
15
9506290000
15
9506310000
15
9506320000
25
9506390000
15
9506400000
15
9506510000
15
9506590000
15
9506610000
15
9506620000
25
9506690000
25
9506700000
25
9506910000
25
9506991000
25
9506999000
25
9507100000
15
9507200000
15
9507300000
15
9507901000
15
9507909000
15
9508000000
35
9601100000
25
9601900000
25
9602001000
25
9602009000
25
9603100000
25
9603210000
35
9603290000
35
9603301000
25
9603309000
25
9603400000
25
9603500000
25
9603901000
25
9603909000
35
9604000000
25
9605000000
25
9606100000
35
9606210000
35
9606220000
35
9606291000
35
9606299000
35
9606301000
35
9606309000
35
9607110000
35
9607190000
35
9607200000
35
9608101000
35
9608102010
0
9608102090
25
9608200000
35
9608310000
35
9608390000
35
9608400000
35
9608500000
35
9608600010
25
9608600091
15
9608600099
25
9608910000
35
9608990000
35
9609100000
25
9609200000
15
9609900000
35
9610000000
35
9611000000
35
9612100000
25
9612200000
35
9613100000
35
9613200000
35
9613300000
35
9613800000
35
9613900000
35
9614100000
35
9614200000
35
9614901000
35
9614909000
35
9615110000
35
9615190000
35
9615900000
35
9616100000
35
9616200000
35
9617000000
35
9618000000
35
9701100000
0
9702000000
0
9703000000
0
9704000000
0
9705000000
0
9706000000
0
Artículo 2º Las partidas 2507000000, 2921500000, 3809100000, 5603000000 y 9016001000, tendrán los desdoblamientos, descripción y gravamen que a continuación se indican:
Partida
Descripción
Gravamen
%
2507
Caolín y demás arcillas caolínicas, incluso calcinadas
000010
Arcillas caolínicas con un grado de blancura ISO entre 89-92% y un contenido mínimo de 85% de partículas menores de 2 micras.
5
000090
Las demás.
15
2921
Poliaminas aromáticas y sus derivados; sales de estos productos:
51
O , m-y p-Fenilendiamina, diaminotoluenos y sus derivados; sales de estos productos:
1000
Diaminotoluenos.
10
9000
Los demás.
10
590000
Los demás.
10
380910
A base de materias amiláceas:
0010
Del tipo de las utilizadas en la industria del papel.
5
0090
Los demás.
15
5603
Telas sin tejer, incluso impregnadas, recubiertas, revestidas estratificadas.
000010
Con peso por área de 55 grs/m2 + 5 grs/m2 y espesor de 0.2 mm +-0.04 mm.
15
000090
Las demás.
25
901600
-Balanzas:
1100
Eléctricas.
5
1200
Electrónicas.
5
1900
Las demás.
5
Artículo 3º Créase la siguiente subpartida en el Arancel de Aduanas, con la descripción y gravamen que a continuación se indican:
Partida
Descripción
Gravamen
%
210695000
Mejoradores de panificación
25
Artículo 4º Las subpartidas 3921900010, 8431102000 y 8708940000, tendrán la descripción y gravamen que a continuación se señala:
Partida
Descripción
Gravamen
%
3921900010
Laminados plásticos decorativos.
35
8431102000
De aparatos de la subpartida 84254210.
15
8708940000
Volantes (timones), columnas y cajas, de dirección
0
Artículo 5º Suprímese los desdoblamientos contemplados en el Decreto 3104 de 1990, para la subpartida 8462990000, que en consecuencia quedará así:
Partida
Descripción
Gravamen
%
8462990000
Las demás.
0
Artículo 6º Suprímese la subpartida 8458113000 contemplada en el Decreto 3104 de 1990.
Artículo 7º La nota legal 48.4c. referida al papel o cartón de gramaje superior a 150 g/m2, quedará así:
“c) Que tenga un grado de blancura (factor de reflectancia) inferior al 60% (*), un espesor inferior o igual a 254 micrómetros (micras o micrones) y un contenido de cenizas superior al 8%.
Sin embargo, la partida 4802 no comprende el papel y cartón filtro (incluido el papel para bolsitas de té) ni el papel y cartón de fieltro”.
Artículo 8º Las partidas arancelarias señaladas en el Decreto 1450 del 31 de mayo de 1991, tendrán los gravámenes arancelarios en él previstos.
Artículo 9º El presente Decreto rige a partir de la fecha de su publicación y deroga las disposiciones que le sean contrarias y en especial el Decreto 868 de 1991 y la nota adicional establecida por el Decreto 3104 de 1990, artículo 3º, literal L, numeral 1.
Publíquese y cúmplase.
Dado en Bogotá, D.E., a 19 de junio de 1991.
CESAR GAVIRIA TRUJILLO
El Ministro de Hacienda y Crédito Público,
Rudolf Hommes R.