{"id":33734,"date":"2018-05-18T07:30:04","date_gmt":"2018-05-18T05:30:04","guid":{"rendered":"https:\/\/www.tibagroup.com\/partida-arancelaria\/"},"modified":"2024-02-02T12:15:39","modified_gmt":"2024-02-02T11:15:39","slug":"partida-arancelaria","status":"publish","type":"post","link":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria","title":{"rendered":"Partida arancelaria y origen de la mercanc\u00eda. C\u00f3mo hacer una correcta clasificaci\u00f3n."},"content":{"rendered":"<section  class='av_textblock_section av-lruht5hd-de0c551eb9795c22cb326fe6d2b99799 '  ><div class='avia_textblock' ><h2>Qu\u00e9 es la partida arancelaria<\/h2>\n<p>Clasificar arancelariamente una mercanc\u00eda significa asignarle uno de los c\u00f3digos del <a href=\"http:\/\/ec.europa.eu\/taxation_customs\/dds2\/taric\/taric_consultation.jsp?Lang=es\" target=\"_blank\" rel=\"nofollow noopener\">TARIC<\/a>, el cual est\u00e1 compuesto por la nomenclatura arancelaria (cap\u00edtulos, partidas y subpartidas) y los derechos arancelarios.<\/p>\n<p>Una correcta clasificaci\u00f3n es de vital importancia, no s\u00f3lo para determinar los impuestos que tendr\u00e1 que pagar el cliente, sino tambi\u00e9n para determinar los requisitos para importar y exportar. M\u00e1s all\u00e1 de esto, hay que se\u00f1alar que una clasificaci\u00f3n err\u00f3nea de la <strong>partida arancelaria<\/strong> puede dar lugar a sanciones, liquidaciones complementarias de impuestos e incluso llegar a impedirse una importaci\u00f3n, oblig\u00e1ndose a la destrucci\u00f3n de la mercanc\u00eda o a su retorno a origen, con los costes que ello supondr\u00eda.<\/p>\n<div class=\"bigtextblue\">&#8220;Una correcta clasificaci\u00f3n es de vital importancia, no s\u00f3lo para determinar los impuestos que tendr\u00e1 que pagar el cliente, sino tambi\u00e9n para determinar los requisitos para importar y exportar&#8221;<\/div>\n<div class=\"bigtextblue\"><\/div>\n<div class=\"bigtextblue\"><\/div>\n<h2><strong>C\u00f3mo se clasifican las mercanc\u00edas mediante la partida arancelaria<\/strong><\/h2>\n<p>La clasificaci\u00f3n se realiza teniendo en cuenta el <strong>tipo de producto<\/strong> de que se trate y su <strong>origen<\/strong>.<\/p>\n<p><strong>Con respecto al tipo de producto,\u00a0<\/strong>su clasificaci\u00f3n se lleva a cabo en base a una serie de criterios, que se resumen en el siguiente cuadro:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-57333\" src=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/partida-arancelaria-e1456837171250.jpg.webp\" alt=\"partida arancelaria\" width=\"800\" height=\"680\" srcset=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/partida-arancelaria-e1456837171250.jpg.webp 800w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/partida-arancelaria-e1456837171250.jpg-300x255.webp 300w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/partida-arancelaria-e1456837171250.jpg-768x653.webp 768w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/partida-arancelaria-e1456837171250.jpg-705x599.webp 705w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>Aunque la clasificaci\u00f3n en base a la <strong>partida arancelaria<\/strong> pueda parecer \u201cl\u00f3gica\u201d, son necesarios conocimientos aduaneros avanzados para realizarla correctamente, y por ello lo habitual es que los clientes conf\u00eden esta labor al agente de aduanas.<\/p>\n<p><strong>Por lo que respecta al origen<\/strong>, su correcta determinaci\u00f3n es cuesti\u00f3n asimismo vital, ya que de ello puede depender la aplicaci\u00f3n de aranceles reducidos, por ejemplo, como en el caso del Sistema De Preferencias Generalizadas (<a href=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/cambios-spg-2014\">SPG<\/a>).<\/p>\n<h2>\u00bfC\u00f3mo se determina el origen de las mercanc\u00edas?<\/h2>\n<p>Cuando una mercanc\u00eda se ha fabricado enteramente en un pa\u00eds, el origen es evidente; el tema se complica cuando en la elaboraci\u00f3n de un producto se usan piezas de otros pa\u00edses, o su proceso de producci\u00f3n se lleva a cabo en varios pa\u00edses. En estos casos, el \u00a0<strong>origen de la mercanc\u00eda<\/strong> se determina aplicando una serie de criterios y normas contenidos en la legislaci\u00f3n aduanera que os resumimos en esta sencilla infograf\u00eda:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-57338\" src=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/origen-mercancias-e1456837211321.jpg.webp\" alt=\"origen de mercancias\" width=\"800\" height=\"466\" srcset=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/origen-mercancias-e1456837211321.jpg.webp 800w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/origen-mercancias-e1456837211321.jpg-300x175.webp 300w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/origen-mercancias-e1456837211321.jpg-768x447.webp 768w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2018\/05\/origen-mercancias-e1456837211321.jpg-705x411.webp 705w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>Como puede comprobarse, la interpretaci\u00f3n y aplicaci\u00f3n de estos criterios es tarea compleja y por ello recomendable que sea realizada por un <a href=\"https:\/\/www.tibagroup.com\/es\/servicios\/agente-aduanas\">agente de aduanas <\/a>experto.<\/p>\n<p><strong>\u00bfTienes alguna duda? <a href=\"https:\/\/www.tibagroup.com\/es\/contacto\">\u00a1Preg\u00fantanos!<\/a><\/strong><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3mo realizar una correcta clasificaci\u00f3n de partida arancelaria y origen de la mercanc\u00eda para determinar impuestos y requisitos en tus importaciones y exportaciones.<\/p>\n","protected":false},"author":2,"featured_media":33737,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[325],"tags":[805],"class_list":["post-33734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduanas","tag-espana"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00f3mo clasificar la partida arancelaria y origen de la mercanc\u00eda | TIBA<\/title>\n<meta name=\"description\" content=\"C\u00f3mo hacer una correcta clasificaci\u00f3n de partida arancelaria y origen de la mercanc\u00eda para determinar impuestos y requisitos\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo clasificar la partida arancelaria y origen de la mercanc\u00eda | TIBA\" \/>\n<meta property=\"og:description\" content=\"C\u00f3mo hacer una correcta clasificaci\u00f3n de partida arancelaria y origen de la mercanc\u00eda para determinar impuestos y requisitos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria\" \/>\n<meta property=\"og:site_name\" content=\"TIBA\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-18T05:30:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-02T11:15:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/11\/partida-arancelaria-origen-mercancias-02.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"710\" \/>\n\t<meta property=\"og:image:height\" content=\"323\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"TIBA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@eaguado\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"TIBA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u00f3mo clasificar la partida arancelaria y origen de la mercanc\u00eda | TIBA","description":"C\u00f3mo hacer una correcta clasificaci\u00f3n de partida arancelaria y origen de la mercanc\u00eda para determinar impuestos y requisitos","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria","og_locale":"es_ES","og_type":"article","og_title":"C\u00f3mo clasificar la partida arancelaria y origen de la mercanc\u00eda | TIBA","og_description":"C\u00f3mo hacer una correcta clasificaci\u00f3n de partida arancelaria y origen de la mercanc\u00eda para determinar impuestos y requisitos","og_url":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria","og_site_name":"TIBA","article_published_time":"2018-05-18T05:30:04+00:00","article_modified_time":"2024-02-02T11:15:39+00:00","og_image":[{"width":710,"height":323,"url":"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/11\/partida-arancelaria-origen-mercancias-02.jpg","type":"image\/jpeg"}],"author":"TIBA","twitter_card":"summary_large_image","twitter_creator":"@eaguado","twitter_misc":{"Written by":"TIBA","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria#article","isPartOf":{"@id":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/partida-arancelaria"},"author":{"name":"TIBA","@id":"https:\/\/www.tibagroup.com\/es#\/schema\/person\/05c092dcc51b7a515503f3d10c916094"},"headline":"Partida arancelaria y origen de la mercanc\u00eda. 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