Tariff classification of MERCOSUR goods

Tariff positions of the MERCOSUR Nomenclature are defined for some goods.

On August 9, 2021, General Resolution No. 5046/2021, which establishes the Tariff Positions of the MERCOSUR Common Nomenclature (MCN), was published in the Argentine Official Gazette.

1. Background

That by means of Sistema Integrado de Gestión Administrativa – SIGEA (Integrated Administrative Management System) Proceedings Nos. 1-253361-2018, 13289-1893-2019 and 19144-7931-2019 and Electronic Files Nos. EX-2020-00536628- -AFIP-SGDADVCOAD#SDGCTI, EX-2021-00107475- -AFIP-SECLAA#SDGTLA and EX-2021-00296447- -AFIP-DVCLAR#SDGTLA, certain goods are subject to the tariff classification consultation procedure in the MERCOSUR Common Nomenclature (MCN).

In this sense, the location of the Tariff Positions of the MERCOSUR Common Nomenclature (NCM) is disposed, indicating in each case the detailed goods approved.

2. Goods Comprising

3921.19.00Cellular polyethylene film with a calcium carbonate content of 48%, the type used for the manufacture of disposable diapers.103/21 SIGEA Nº 1- 253361-2018 
4202.92.00Case designed to house an automatic machine for data treatment or processing.104/21 SIGEA N° 13289- 1893-2019
1704.90.20Hard candy lollipop, presented together with surprise items of the playful type.105/21 SIGEA N° 19144- 7931-2019
6204.33.00Women’s clothing.106/21 EX-2020-00536628- – AFIPSGDADVCOAD#SD GCTI
9503.00.22Plastic doll representing a human being (a man).107/21 EX-2021-00107475- – AFIPSECLAA#SDGTLA
5903.20.00Warp knitted fabric,108/21 EX-2021-00296447- – AFIPDVCLAR#SDGTLA

3. Effective date

The rule is effective as of August 9, 2021.

Source: Boletín Oficial 09/08/21

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