Resolución 41-1996
Reintegro fiscal a bienes de capital. Modificación del listado
respectivo
Buenos
Aires, 24 de Enero de 1996.
VISTO,
el Expediente Nº 060-101-0299/95 del Registro del Registro del MINISTERIO DE
ECONOMIA Y OBRAS Y SERVICIOS PUBLICOS, el Decreto Nº 937 de fecha 5 de mayo de
1993 y la Resolución ex-S.I.
Nº 65 del 11 de abril de 1995, y
CONSIDERANDO:
Que
la Resolución
ex-SI.I. Nº 65/95 estableció una nómina de posiciones
arancelarias de la Nomenclatura Común del MERCOSUR (N.C.M.) por las cuales
clasifican los bienes de capital sujetos al régimen de reintegros instituído
por el Decreto Nº 937/93.
Que
asimismo, a partir del 1º de enero de 1996, mediante el Decreto
Nº 998 de fecha 28 de diciembre de 1995 publicado en el Boletín
Oficial el 29 de diciembre de 1995, se implementa una reestructuración de la Nomenclatura Común del MERCOSUR (N.C.M.), a la Versión Unica en español incluida la Enmienda Nº 2 del Sistema Armonizado de designación y Codificación de Mercancías.
Que
por lo tanto resulta necesario adecuar en su parte pertinente al régimen de
reintegro fiscal por ventas de bienes de capital nuevos destinados a
inversiones en actividades económicas que se realicen en el país instituido por
el Decreto Nº 937/93 y sus decretos modificatorios y resoluciones reglamentarias.
Que
asimismo resulta necesario efectuar ajustes en el universo de bienes de capital
sujeto al presente régimen como resultado de las negociaciones en el ámbito del
Mercado Común del Sur (MERCOSUR).
Que
la Dirección General de Asuntos Jurídicos del MINISTERIO DE ECONOMIA Y OBRAS Y
SERVICIOS PUBLICOS ha tomado la intervención que le compete.
Que
la presente Resolución se dicta en virtudd de las facultades conferidas por los
artículos 2º y 3º del decreto Nº 937/93.
Por ello,
EL SECRETARIO DE MINERIA E INDUSTRIA
RESUELVE:
Artículo 1º - Sustitúyese la nómina de posiciones
arancelarias de la Nomenclatura Común del MERCOSUR (N.C.M.) explicitada en el
Anexo de la Resolución ex-S.I. Nº 65/95 por la nómina de posiciones arancelarias de la Nomenclatura que se detallan en CUARENTA Y TRES (43) plantillas que como Anexo forman parte
integrante de la presente resolución.
Art. 2º - La presente resolución será de aplicación a
partir del 1º de enero de 1996.
Art. 3 º - Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese.- Carlos A. Magariños.
ANEXO A LA RESOLUCION S.M.e I. Nº 41
|
7308.10.00
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8445.19.24
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8477.10.91
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7308.20.00
|
8445.19.25
|
8477.10.99
|
|
7309.00.10
|
8445.19.26
|
8477.20.10
|
|
7309.00.90
|
8445.19.27
|
8477.20.90
|
|
8207.30.00
|
8445.19.29
|
8477.30.10
|
|
8401.10.00
|
8445.20.10
|
8477.30.90
|
|
8401.20.00
|
8445.20.20
|
8477.40.00
|
|
8402.11.00
|
8445.20.30
|
8477.51.00
|
|
8402.12.00
|
8445.20.40
|
8477.59.11
|
|
8402.19.00
|
8445.20.70
|
8477.59.19
|
|
8402.20.00
|
8445.20.80
|
8477.59.90
|
|
8403.10.90
|
8445.20.90
|
8477.80.00
|
|
8404.20.00
|
8445.30.10
|
8478.10.10
|
|
8405.10.00
|
8445.30.90
|
8478.10.90
|
|
8406.10.00
|
8445.40.11
|
8479.10.10
|
|
8406.81.00
|
8445.40.12
|
8479.10.90
|
|
8408.82.00
|
8445.40.18
|
8479.20.00
|
|
8407.10.00
|
8445.40.19
|
8479.30.00
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|
8407.21.10
|
8445.40.21
|
8479.40.00
|
|
8407.21.90
|
8445.40.29
|
8479.50.00
|
|
8407.29.10
|
8445.40.31
|
8479.60.00
|
|
8407.29.90
|
8445.40.39
|
8479.81.00
|
|
8407.90.00
|
8445.40.40
|
8479.82.10
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|
8408.10.10
|
8445.40.90
|
8479.82.90
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|
8408.10.90
|
8445.90.10
|
8479.89.11
|
|
8408.90.10
|
8445.90.20
|
8479.89.12
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|
8408.90.90
|
8445.90.30
|
8479.89.21
|
|
8410.11.00
|
8445.90.40
|
8479.89.22
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|
8410.12.00
|
8445.90.90
|
8479.89.40
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|
8410.13.00
|
8446.10.10
|
8479.89.91
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|
8411.11.00
|
8446.10.90
|
8479.89.92
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|
8411.12.00
|
8446.21.00
|
8479.89.99
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8411.21.00
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8446.29.00
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8480.41.00
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8411.22.00
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8446.30.10
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8480.49.10
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8411.81.00
|
8446.30.20
|
8480.49.90
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|
8411.82.00
|
8446.30.30
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8480.50.00
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|
8411.91.00
|
8446.30.41
|
8480.60.00
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|
8411.99.00
|
8446.30.42
|
8480.71.00
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|
8412.10.00
|
8446.30.49
|
8480.79.00
|
|
8412.21.90 (*) (1)
|
8446.30.90
|
8481.80.97 (*) (3)
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|
8412.39.00
|
8447.11.00
|
8483.40.10 (*) (4)
|
|
8412.80.00
|
8447.12.00
|
8501.33.10
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|
8413.11.00
|
8447.20.21
|
8501.33.20
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|
8413.19.00
|
8447.20.29
|
8501.34.11
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|
8413.40.00
|
8447.20.30
|
8501.34.19
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|
8413.60.90
|
8447.90.10
|
8501.34.20
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|
8414.10.00
|
8447.90.20
|
8501.40.21
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|
8414.30.19
|
8447.90.90
|
8501.40.29
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|
8414.30.99
|
8448.11.10
|
8501.51.90
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|
8414.40.10
|
8448.11.20
|
8501.52.90
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|
8414.40.20
|
8448.11.90
|
8501.53.10
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|
8414.40.90
|
8448.19.00
|
8501.53.90
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|
8414.80.11
|
8449.00.10
|
8501.62.00
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|
8414.80.12
|
8449.00.20
|
8501.63.00
|
|
8414.80.13
|
8449.00.80
|
8501.64.00
|
|
8414.80.19
|
8450.20.10
|
8502.11.10
|
|
8414.80.21
|
8450.20.90
|
8502.11.90
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|
8414.80.22
|
8451.10.00
|
8502.12.10
|
|
8414.80.29
|
8451.29.00
|
8502.12.90
|
|
8414.80.31
|
8451.30.10
|
8502.13.11
|
|
8414.80.32
|
8451.30.90
|
8502.13.19
|
|
8414.80.33
|
8451.40.10
|
8502.13.90
|
|
8414.80.39
|
8451.40.21
|
8502.20.11
|
|
8414.80.90
|
8451.40.29
|
8502.20.19
|
|
8415.10.90
|
8451.40.90
|
8502.20.90
|
|
8415.20.90
|
8451.50.10
|
8502.31.00
|
|
8415.81.90
|
8451.50.20
|
8502.39.00
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|
8415.82.90
|
8451.50.90
|
8502.40.10
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|
8415.83.00
|
8451.80.00
|
8502.40.90
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|
8416.30.00
|
8452.21.10
|
8504.21.00
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|
8417.10.10
|
8452.21.20
|
8504.22.00
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|
8417.10.20
|
8452.21.90
|
8504.23.00
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|
8417.10.90
|
8452.29.10
|
8504.33.00
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|
8417.20.00
|
8452.29.21
|
8504.34.00
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|
8417.80.10
|
8452.29.22
|
8504.40.30
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|
8417.80.20
|
8452.29.23
|
8504.40.40
|
|
8417.80.90
|
8452.29.29
|
8504.40.90
|
|
8418.50.10
|
8452.29.90
|
8505.20.10
|
|
8418.50.90
|
8453.10.10
|
8510.20.00
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|
8418.61.90
|
8453.10.90
|
8510.90.90
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|
8418.69.10
|
8453.20.00
|
8514.10.10
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|
8418.69.20
|
8453.80.00
|
8514.10.90
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|
8418.69.90
|
8454.10.00
|
8514.20.11
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|
8419.20.00
|
8454.20.10
|
8514.20.19
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|
8419.31.00
|
8454.20.90
|
8514.20.20
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|
8419.32.00
|
8454.30.10
|
8514.30.11
|
|
8419.39.00
|
8454.30.20
|
8514.30.19
|
|
8419.40.10
|
8454.30.90
|
8514.30.21
|
|
8419.40.20
|
8455.10.00
|
8514.30.29
|
|
8419.40.90
|
8455.21.10
|
8514.30.90
|
|
8419.50.10
|
8455.21.90
|
8514.40.00
|
|
8419.50.21
|
8455.22.10
|
8515.11.00
|
|
8419.50.22
|
8455.22.90
|
8515.19.00
|
|
8419.50.29
|
8455.30.10
|
8515.21.00
|
|
8419.50.90
|
8455.30.90
|
8515.29.00
|
|
8419.60.00
|
8456.10.11
|
8515.31.00
|
|
8419.81.10
|
8456.10.19
|
8515.39.00
|
|
8419.81.90
|
8456.10.90
|
8515.80.10
|
|
8419.89.10
|
8456.20.10
|
8515.80.90
|
|
8419.89.20
|
8456.20.90
|
8517.19.20
|
|
8419.89.30
|
8456.30.10
|
8517.21.10
|
|
8419.89.40
|
8456.30.90
|
8517.21.20
|
|
8419.89.91
|
8456.91.00
|
8517.21.30
|
|
8419.89.99
|
8456.99.00
|
8517.21.90
|
|
8420.10.11
|
8457.10.00
|
8517.22.10
|
|
8420.10.19
|
8457.20.10
|
8517.22.90
|
|
8420.10.21
|
8457.20.90
|
8517.30.11
|
|
8420.10.29
|
8457.30.10
|
8517.30.12
|
|
8421.11.10
|
8457.30.90
|
8517.30.13 (*) (5)
|
|
8421.11.90
|
8458.11.10
|
8517.30.14
|
|
8421.12.90
|
8458.11.90
|
8517.30.15
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|
8421.19.10
|
8458.19.10
|
8517.30.19
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|
8421.19.90
|
8458.19.90
|
8517.30.20
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8421.21.00
|
8458.91.00
|
8517.30.30
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8421.22.00
|
8458.99.00
|
8517.30.41
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|
8421.29.20
|
8459.10.00
|
8517.30.49
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|
8421.29.30
|
8459.21.10
|
8517.30.50
|
|
8421.39.30
|
8459.21.91
|
8517.50.11
|
|
8422.19.00
|
8459.21.99
|
8517.50.12
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|
8422.20.00
|
8459.29.00
|
8517.50.13
|
|
8422.30.10
|
8459.31.00
|
8517.50.19
|
|
8422.30.21
|
8459.39.00
|
8517.50.41
|
|
8422.30.22
|
8459.40.00
|
8517.80.10
|
|
8422.30.29
|
8459.51.00
|
8520.90.11
|
|
8422.30.30
|
8459.59.00
|
8521.10.10
|
|
8422.40.10
|
8459.61.00
|
8521.10.90
|
|
8422.40.20
|
8459.69.00
|
8521.90.10
|
|
8422.40.90
|
8459.70.00
|
8525.10.10
|
|
8423.20.00
|
8460.11.00
|
8525.10.21
|
|
8423.30.11
|
8460.19.00
|
8525.10.22
|
|
8423.30.19
|
8460.21.00
|
8525.10.29
|
|
8423.30.90
|
8460.29.00
|
8525.10.31
|
|
8423.81.10
|
8460.31.00
|
8525.10.33
|
|
8423.82.00
|
8460.39.00
|
8525.10.34
|
|
8423.89.00
|
8460.40.11
|
8525.20.11
|
|
8424.20.00
|
8460.40.19
|
8525.20.12
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|
8424.30.10
|
8460.40.91
|
8525.20.13
|
|
8424.30.20
|
8460.40.99
|
8525.20.21
|
|
8424.30.30
|
8460.90.10
|
8525.20.23
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|
8424.30.90
|
8460.90.90
|
8525.20.30
|
|
8424.81.19
|
8461.10.00
|
8525.20.41
|
|
8424.81.21
|
8461.20.10
|
8525.20.42
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|
8424.81.29
|
8461.20.90
|
8525.20.51
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8424.81.90
|
8461.30.10
|
8525.20.53
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8424.89.00
|
8461.30.90
|
8525.20.59
|
|
8425.11.00
|
8461.40.11
|
8525.20.62
|
|
8425.19.90
|
8461.40.12
|
8525.20.69
|
|
8425.20.00
|
8461.40.19
|
8525.20.79
|
|
8425.31.10
|
8461.40.91
|
8525.30.10
|
|
8425.31.90
|
8461.40.99
|
8525.30.20
|
|
8425.41.00
|
8461.50.10
|
8526.10.00
|
|
8426.11.00
|
8461.50.20
|
8526.91.00
|
|
8426.12.00
|
8461.50.90
|
8528.12.10
|
|
8426.19.00
|
8461.90.10
|
8530.10.90
|
|
8426.20.00
|
8461.90.90
|
8530.80.90
|
|
8426.30.00
|
8462.10.11
|
8536.50.10
|
|
8426.41.00
|
8462.10.19
|
8536.50.20
|
|
8426.49.00
|
8462.10.90
|
8540.20.20
|
|
8426.91.00
|
8462.21.00
|
8543.11.00
|
|
8426.99.00
|
8462.29.00
|
8543.19.00
|
|
8427.10.11
|
8462.31.00
|
8543.20.00
|
|
8427.10.19
|
8462.39.10
|
8543.30.00
|
|
8427.10.90
|
8462.39.90
|
8601.10.00
|
|
8427.20.10
|
8462.41.00
|
8601.20.00
|
|
8427.20.90
|
8462.49.00
|
8602.10.00
|
|
8427.90.00
|
8462.91.11
|
8602.90.00
|
|
8428.10.00
|
8462.91.19
|
8603.10.00
|
|
8428.20.10
|
8462.91.91
|
8603.90.00
|
|
8428.20.90
|
8462.91.99
|
8604.00.00
|
|
8428.31.00
|
8462.99.10
|
8605.00.10
|
|
8428.32.00
|
8462.99.20
|
8605.00.90
|
|
8428.33.00
|
8462.99.90
|
8606.10.00
|
|
8428.39.10
|
8463.10.10
|
8606.20.00
|
|
8428.39.20
|
8463.10.90
|
8606.30.00
|
|
8428.39.90
|
8463.20.10
|
8606.91.00
|
|
8428.40.00
|
8463.20.90
|
8606.92.00
|
|
8428.50.00
|
8463.30.00
|
8606.99.00
|
|
8428.60.00
|
8463.90.10
|
8609.00.00
|
|
8428.90.10
|
8463.90.90
|
8701.10.00
|
|
8428.90.90
|
8464.10.00
|
8701.20.00
|
|
8429.11.10
|
8464.20.10
|
8701.30.00
|
|
8429.11.90
|
8464.20.90
|
8701.90.00
|
|
8429.19.10
|
8464.90.11
|
8702.10.00
|
|
8429.19.90
|
8464.90.19
|
8702.90.10
|
|
8429.20.10
|
8464.90.90
|
8702.90.90
|
|
8429.20.90
|
8465.10.00
|
8703.10.00
|
|
8429.30.00
|
8465.91.10
|
8704.10.00
|
|
8429.40.00
|
8465.91.20
|
8704.22.10
|
|
8429.51.11
|
8465.91.90
|
8704.22.20
|
|
8429.51.19
|
8465.92.11
|
8704.22.30
|
|
8429.51.21
|
8465.92.19
|
8704.22.90
|
|
8429.51.29
|
8465.92.90
|
8704.23.10
|
|
8429.51.90
|
8465.93.10
|
8704.23.20
|
|
8429.52.10
|
8465.93.90
|
8704.23.30
|
|
8429.52.90
|
8465.94.00
|
8704.23.90
|
|
8429.59.00
|
8465.95.11
|
8704.32.10
|
|
8430.10.00
|
8465.95.12
|
8704.32.20
|
|
8430.20.00
|
8465.95.91
|
8704.32.30
|
|
8430.31.10
|
8465.95.92
|
8704.32.90
|
|
8430.31.90
|
8465.96.00
|
8704.90.00
|
|
8430.39.10
|
8465.99.00
|
8705.10.00
|
|
8430.39.90
|
8467.11.90
|
8705.20.00
|
|
8430.41.10
|
8467.19.00 (*) (2)
|
8705.30.00
|
|
8430.41.20
|
8467.81.00
|
8705.40.00
|
|
8430.41.30
|
8467.89.00
|
8705.90.00
|
|
8430.41.90
|
8468.20.00
|
8706.00.10
|
|
8430.49.10
|
8468.80.10
|
8706.00.20
|
|
8430.49.20
|
8468.80.90
|
8706.00.90 (*) (6)
|
|
8430.49.90
|
8470.50.11
|
8707.90.10
|
|
8430.50.00
|
8470.50.19
|
8707.90.90
|
|
8430.61.00
|
8470.50.90
|
8709.11.00
|
|
8430.62.00
|
8470.90.10
|
8709.19.00
|
|
8430.69.11
|
8470.90.90
|
8713.90.00
|
|
8430.69.19
|
8471.10.00
|
8716.20.00
|
|
8430.69.90
|
8471.30.12
|
8716.31.00
|
|
8432.10.00
|
8471.30.19
|
8716.39.00
|
|
8432.21.00
|
8471.30.90
|
8716.40.00
|
|
8432.29.00
|
8471.41.90
|
8802.11.00
|
|
8432.30.10
|
8471.49.11
|
8802.12.10
|
|
8432.30.90
|
8471.49.12
|
8802.12.90
|
|
8432.40.00
|
8471.49.13
|
8802.20.10
|
|
8432.80.00
|
8471.49.14
|
8802.20.21
|
|
8433.20.10
|
8471.49.15
|
8802.20.22
|
|
8433.20.90
|
8471.49.21
|
8802.20.90
|
|
8433.30.00
|
8471.49.22
|
8802.30.10
|
|
8433.40.00
|
8471.49.23
|
8802.30.21
|
|
8433.51.00
|
8471.49.24
|
8802.30.29
|
|
8433.52.00
|
8471.49.31
|
8802.30.31
|
|
8433.53.00
|
8471.49.32
|
8802.30.39
|
|
8433.59.10
|
8471.49.33
|
8802.30.90
|
|
8433.59.90
|
8471.49.34
|
8802.40.10
|
|
8433.60.10
|
8471.49.35
|
8802.40.90
|
|
8433.60.90
|
8471.49.36
|
8802.60.00
|
|
8434.10.00
|
8471.49.37
|
8805.10.00
|
|
8434.20.10
|
8471.49.41
|
8805.20.00
|
|
8434.20.90
|
8471.49.42
|
8901.10.00
|
|
8435.10.00
|
8471.49.43
|
8901.20.00
|
|
8436.10.00
|
8471.49.44
|
8901.30.00
|
|
8436.21.00
|
8471.49.47
|
8901.90.00
|
|
8436.29.00
|
8471.49.51
|
8902.00.10
|
|
8436.80.00
|
8471.49.52
|
8902.00.90
|
|
8437.10.00
|
8471.49.57
|
8904.00.00
|
|
8437.80.10
|
8471.49.58
|
8905.10.00
|
|
8437.80.90
|
8471.50.10
|
8905.20.00
|
|
8438.10.00
|
8471.50.20
|
8905.90.00
|
|
8438.20.10
|
8471.50.30
|
8906.00.00
|
|
8438.20.90
|
8471.50.40
|
8907.10.00
|
|
8438.30.00
|
8471.50.90
|
8907.90.00
|
|
8438.40.00
|
8471.60.11
|
9006.30.00
|
|
8438.50.00
|
8471.60.12
|
9009.11.00
|
|
8438.60.00
|
8471.60.19
|
9009.12.10
|
|
8438.80.10
|
8471.60.21
|
9009.12.90
|
|
8438.80.20
|
8471.60.22
|
9009.21.00
|
|
8438.80.90
|
8471.60.23
|
9002.22.00
|
|
8439.10.10
|
8471.60.24
|
9009.30.00
|
|
8439.10.20
|
8471.60.25
|
9010.10.10
|
|
8439.10.30
|
8471.60.26
|
9010.10.20
|
|
8439.10.90
|
8471.60.29
|
9010.10.90
|
|
8439.20.00
|
8471.60.30
|
9010.50.10
|
|
8439.30.10
|
8471.60.41
|
9011.20.10
|
|
8439.30.20
|
8471.60.42
|
9011.20.20
|
|
8439.30.30
|
8471.60.49
|
9011.20.30
|
|
8439.30.90
|
8471.60.51
|
9011.80.10
|
|
8440.10.11
|
8471.60.54
|
9012.10.10
|
|
8440.10.19
|
8471.60.80
|
9014.20.10
|
|
8440.10.90
|
8471.60.91
|
9014.20.20
|
|
8441.10.10
|
8471.80.11
|
9014.20.30
|
|
8441.10.90
|
8471.80.12
|
9014.20.90
|
|
8441.20.00
|
8471.80.13
|
9015.10.00
|
|
8441.30.10
|
8472.10.00
|
9015.20.10
|
|
8441.30.90
|
8472.20.00
|
9015.20.90
|
|
8441.40.00
|
8472.30.10
|
9015.40.00
|
|
8441.80.00
|
8472.30.20
|
9017.10.10
|
|
8442.10.00
|
8472.30.30
|
9018.11.00
|
|
8442.20.00
|
8472.30.90
|
9018.12.10
|
|
8442.30.00
|
8472.90.10
|
9018.12.90
|
|
8443.11.00
|
8472.90.21
|
9018.13.00
|
|
8443.19.10
|
8472.90.29
|
9018.14.00
|
|
8443.19.90
|
8472.90.30
|
9018.19.10
|
|
8443.21.00
|
8472.90.51
|
9018.19.20
|
|
8443.29.00
|
8472.90.59
|
9018.19.30
|
|
8443.30.00
|
8472.90.90
|
9018.19.80
|
|
8443.40.10
|
8474.10.00
|
9018.20.00
|
|
8443.40.90
|
8474.20.10
|
9018.41.00
|
|
8443.51.00
|
8474.20.90
|
9018.49.30
|
|
8443.59.10
|
8474.31.00
|
9018.49.40
|
|
8443.59.90
|
8474.32.00
|
9018.49.91
|
|
8443.60.10
|
8474.39.00
|
9018.50.00
|
|
8443.60.20
|
8474.80.10
|
9018.90.31
|
|
8443.60.90
|
8474.80.90
|
9018.90.39
|
|
8444.00.10
|
8475.10.00
|
9018.90.40
|
|
8444.00.20
|
8475.21.00
|
9018.90.50
|
|
8444.00.90
|
8475.29.10
|
9018.90.93
|
|
8445.11.10
|
8475.29.90
|
9018.90.94
|
|
8445.11.20
|
8476.21.00
|
9022.12.00
|
|
8445.11.90
|
8476.29.00
|
9022.13.11
|
|
8445.12.00
|
8476.81.00
|
9022.13.19
|
|
8445.13.10
|
8476.89.10
|
9022.13.90
|
|
8445.13.90
|
8476.89.90
|
9022.14.11
|
|
8445.19.10
|
8477.10.11
|
9022.14.12
|
|
8445.19.21
|
8477.10.19
|
9022.14.13
|
|
8445.19.22
|
8477.10.21
|
9022.14.19
|
|
8445.19.23
|
8477.10.29
|
9022.14.90
|
(*) (1)
Solamente sistemas hidráulicos para el movimiento de ascensores.
(*) (2) Solamente grapadoras y clavadoras neumáticas
(*) (3) Solamente válvulas tipo mariposa, de diámetro interior superior o
iguial a 900 mm. y presión de trabajo inferior o igual a 22 Kg/cm.
(*) (4) Solamente conjunto de trasmisión sobre base estructural compuesto por
reductor, bielas, viga balancín, polea, contrapesos y torre, aptos para equipo
de bombeo de pozos petrolíferos.
(*) (5) Solamente privadas de capacidad superior a 4 e inferior o igual a 25
líneas internas.
(*) (6) Solamente para vehículos de peso total con carga máxima superior a 5 t.