RULE 8a

RULE 8a

1. DEFINITION

   • It is an instrument of foreign trade that requires prior authorization from the SE to import, inter alia, machinery, parts and components for the manufacture of products.

2. CHARACTERISTICS

   • Reduce operating costs by importing machinery and equipment, materials, inputs, parts and components with preferential tariffs.
   • It allows manufacturing companies to import through a single fraction tariff machinery and equipment, materials, supplies, parts and components to be used in their production processes

3. OBJECTIVE

   • To support the competitiveness of the national industry by applying preferential tariffs on the importation of machinery and inputs used in the production and assembly of goods, classifying them through a tariff item of heading 98.02.

4. NORMATIVITY

   • Rule 8 is established in article 2, section II of the Supplementary Rules for the interpretation of the Tariff of the General Import and Export Tax Law (TIGIE)