DEC. 294/17

2017-04-27 (BO 04/28/17)

SEEN File EX-2016-04950261-APN-DDYME#MP, Dec. 1011/91 dated May 29, 1991, Dec. 2275/94 dated December 23, 1994 and Dec. 509/07 dated May 15 2007 and its modifications, and WHEREAS:

That through Dec. 1011/91 dated May 29, 1991, a new refund system was established for the amounts that would have been paid as internal taxes at the different stages of production and marketing for those exporters of goods manufactured in the country, new without use.

That through Dec. 2275/94 dated December 23, 1994, the Nomenclature of Foreign Trade (NCE) was replaced, as a result of the implementation of the Customs Union between the States Parties to the Southern Common Market (MERCOSUR). ) by the MERCOSUR Common Nomenclature (NCM) with its corresponding Common External Tariff (CET), import duties (DI) and export refunds (R).

That, later, through Dec. 509/07 dated May 15, 2007 and its modifications, among other provisions, Annex I of the aforementioned Dec. 2275/94 was replaced and the export refund for goods was established included in the tariff positions of the Common Nomenclature of MERCOSUR (NCM).

That among the objectives of the NATIONAL STATE, the expansion of exports with high added value is considered a priority, in order to favor the generation of quality employment and a more diversified external insertion of the national economy.

That the NATIONAL STATE is determined to take the necessary measures in order to promote the improvement of the competitiveness of the industrial sector and the added value of its products, promoting the addition of value at source and its exports.

That, in this sense, it is necessary to modify the current aliquots of the export refund system for industrial products, with a view to promoting added value in value chains and increasing their competitiveness and their greater insertion in the international market.

That it corresponds to apply a methodology that establishes different levels of reimbursement attending to the successive stages that make up the industrial processes of the production chains and industrial processing of raw materials to obtain processed and ready-to-eat products.

That in order to identify the tariff positions liable to reimbursement, the incidence of inputs and services reached by cumulative indirect taxes was analyzed, as it is one of the determining factors of the tax burden.

That the competent Permanent Legal Advisory Services have taken the intervention that corresponds to them.

That this measure is issued in use of the powers conferred on the NATIONAL EXECUTIVE POWER by Article 99, paragraph 1 of the NATIONAL CONSTITUTION, and by Article 829, section 1 of Law 22,415 (Customs Code) and its amendments.

Thus,

ARTICLE 1.- In Annex I of Dec. 509/07 dated May 15, 2007 and its modifications, replace the levels of Export Refund (RE) applicable to the tariff positions of the Common Nomenclature of MERCOSUR (NCM) that make up Annex I (IF-2017-01077483-APN-MP) of this measure, which is indicated in each case there.

ARTICLE 2.- Replaced in Annex III of Dec. 509/07 dated May 15, 2007 and its modifications, for the tariff positions of the Common Nomenclature of MERCOSUR (NCM) included in Annex II (IF-2017-01077517-APN -MP) of this decree, the levels of Export Refund (RE) that are indicated in each case there.

ARTICLE 3.- Delete tariff position 4203.30.00 from the MERCOSUR Common Nomenclature (NCM) from Annex III of Dec.509 / 07 dated May 15, 2007 and its modifications.

ARTICLE 4.- Incorporate in Annex III of Dec.509 / 07 dated May 15, 2007 and its modifications, the tariff position of the Common Nomenclature of MERCOSUR (NCM) 3002.10.29, with its respective reference and level of Reimbursement to the Export (RE), as detailed in Annex III (IF-2017-01077546-APN-MP) that is an integral part of this measure.

ARTICLE 5.- The PRODUCTION MINISTRY will dictate the complementary and clarifying regulations that may be necessary in relation to what is regulated by this decree, and for this purpose may require the intervention of other ministerial dependencies with competence in the matter.

ARTICLE 6.- This decree will enter into force on the day of its publication in the Official Gazette.

ARTICLE 7.- Communicate, publish, give yourself to the National Directorate of the Official Registry and file.

E / E MICHETTI - Marcos Peña - Francisco Adolfo Cabrera - Nicolas Dujovne.