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Page 1: HQWHV GH OD $GPLQLVWUDFLyQ 3~EOLFD 1DFLRQDO DVt … · competencia en materia de Economía y Finanz as podrá, mediante Resolución, modificar lo ... Valor y Fuerza de Ley del Código

N° 6

.497

Ext

raor

dina

rio

GA

CE

TA O

FIC

IAL

DE

LA

RE

PÚB

LIC

A B

OL

IVA

RIA

NA

DE

VE

NE

ZU

EL

A

1

O C

XLV

II -

ME

S II

I

C

arac

as, j

ueve

s 26

de d

icie

mbr

e de

201

9

N

° 6.4

97 E

xtra

ordi

nari

o

PRE

SID

EN

CIA

DE

LA

RE

PÚB

LIC

A

SUM

AR

IO

PRES

IDEN

CIA

DE

LA R

EPÚ

BLI

CA

Dec

reto

4.08

0, m

edia

nte

el c

ual s

e ex

oner

a ha

sta

el 3

0 de

juni

o de

202

0, d

el p

ago

del I

mpu

esto

al

Valo

r Agr

egad

o, Im

pues

to d

e Im

porta

ción

y la

Tas

a po

r D

eter

min

ació

n de

l Rég

imen

Adu

aner

o, e

n lo

s té

rmin

os y

con

dici

ones

pre

vist

os e

n es

te D

ecre

to,

corp

oral

es,

nuev

os

o us

ados

, en

cu

anto

se

a

aran

cela

rios

seña

lado

s en

el A

pénd

ice

I que

form

a pa

rte in

tegr

ante

de

este

Dec

reto

.

Dec

reto

4.08

0

26

de

dici

embr

e de

201

9

NIC

OLÁ

S M

ADU

RO

MO

RO

S Pr

esid

ente

de

la R

epúb

lica

Bol

ivar

iana

de

Vene

zuel

a Co

n el

sup

rem

o co

mpr

omis

o y

volu

ntad

de

logr

ar l

a m

ayor

efic

acia

po

lític

a y

calid

ad r

evol

ucio

naria

en

la c

onst

rucc

ión

del

soci

alis

mo,

la

refu

ndac

ión

de l

a Pa

tria

ven

ezol

ana,

bas

ado

en p

rinci

pios

hum

anis

tas,

su

sten

tado

en

cond

icio

nes

mor

ales

y é

ticas

que

per

sigu

en e

l pr

ogre

so

del p

aís

y de

l col

ectiv

o, p

or m

anda

to d

el p

uebl

o, d

e co

nfor

mid

ad c

on lo

pr

evis

to e

n el

art

ícul

o 22

6 de

la C

onst

ituci

ón d

e la

Rep

úblic

a Bo

livar

iana

de

Ven

ezue

la,

y en

eje

rcic

io d

e la

s at

ribuc

ione

s qu

e m

e co

nfie

ren

los

num

eral

es 2

y 1

1 de

l ar

tícul

o 23

6 ej

usde

m,

en

conc

orda

ncia

con

el

artíc

ulo

65 d

el D

ecre

to C

onst

ituye

nte

que

esta

blec

e el

Im

pues

to a

l Val

or

Agre

gado

, con

cate

nado

con

lo d

ispu

esto

en

los

artíc

ulos

73,

74,

75

y 76

de

l D

ecre

to c

on R

ango

, Va

lor

y Fu

erza

de

Ley

del

Códi

go O

rgán

ico

Trib

utar

io,

de a

cuer

do a

lo p

rece

ptua

do e

n el

art

ícul

o 12

7 de

l Dec

reto

co

n Ra

ngo,

Val

or y

Fue

rza

de L

ey O

rgán

ica

de A

duan

as,

y co

n lo

di

spue

sto

en e

l art

ícul

o 17

del

Reg

lam

ento

del

Dec

reto

con

Ran

go, V

alor

y

Fuer

za d

e Le

y O

rgán

ica

de A

duan

as s

obre

las

Tas

as A

duan

eras

, en

Co

nsej

o de

Min

istr

os;

CO

NSI

DER

AND

O

Que

el G

ran

Obj

etiv

o H

istó

rico

N° 2

del

Pro

yect

o Na

cion

al S

imón

Bol

ívar

, Te

rcer

Pla

n So

cial

ista

de

Des

arro

llo E

conó

mic

o y

Soci

al d

e la

Nac

ión

2019

-202

5, p

ublic

ado

en la

Gac

eta

Ofic

ial d

e la

Rep

úblic

a Bo

livar

iana

de

Vene

zuel

a 6.

446

Extr

aord

inar

io,

de

fech

a 08

/04/

2019

di

spon

e:

“Con

tinua

r co

nstr

uyen

do e

l So

cial

ism

o Bo

livar

iano

del

sig

lo X

XI,

en

Vene

zuel

a,

com

o al

tern

ativ

a al

si

stem

a de

stru

ctiv

o y

salv

aje

del

capi

talis

mo

y co

n el

lo a

segu

rar

“la m

ayor

sum

a de

fel

icid

ad p

osib

le,

la

may

or s

uma

de s

egur

idad

soc

ial y

la m

ayor

sum

a de

est

abili

dad

polít

ica,

pa

ra n

uest

ro p

uebl

o”,

CO

NSI

DER

AN

DO

Que

el

Ej

ecut

ivo

Nac

iona

l de

be

esta

blec

er

polít

icas

blic

as

para

or

dena

r y

optim

izar

la

dist

ribuc

ión

de b

iene

s y

serv

icio

s, a

sí c

omo

la

exis

tenc

ia

de

mat

eria

les,

he

rram

ient

as

y eq

uipo

s pa

ra

impu

lsar

la

pr

oduc

ción

na

cion

al

en

bene

ficio

de

l pu

eblo

ve

nezo

lano

, y

que

es

esen

cial

par

a es

tabl

ecer

un

nuev

o m

odel

o ec

onóm

ico

que

gara

ntic

e la

so

bera

nía

naci

onal

en

dich

os e

lem

ento

s, a

sí c

omo

la j

usta

sat

isfa

cció

n de

las

nece

sida

des

del p

uebl

o pa

ra m

ejor

ar la

pro

ducc

ión

de p

rodu

ctos

de

prim

era

nece

sida

d y

de c

arác

ter

estr

atég

ico,

CO

NSI

DER

AN

DO

Que

el

Ejec

utiv

o N

acio

nal

debe

gar

antiz

ar c

ondi

cion

es a

decu

adas

de

prod

ucci

ón d

e ru

bros

est

raté

gico

s, a

tra

vés

de m

edid

as e

spec

iale

s qu

e pe

rmita

n ga

rant

izar

lo

s re

curs

os

mat

eria

les

nece

sario

s pa

ra

la

prod

ucci

ón e

n co

ndic

ione

s ex

cepc

iona

les,

CO

NSI

DER

AN

DO

Que

es

nece

sario

sat

isfa

cer

la d

eman

da n

acio

nal

de b

iene

s re

quer

idos

pa

ra

la

prod

ucci

ón

man

ufac

ture

ra,

agríc

ola

y ag

roin

dust

rial

y la

di

strib

ució

n de

bi

enes

de

pr

imer

a ne

cesi

dad,

as

í co

mo

lubr

ican

tes,

te

xtile

s, c

alza

dos

y m

edic

amen

tos,

sie

ndo

resp

onsa

bilid

ad d

el E

jecu

tivo

Nac

iona

l pr

oteg

er a

la

indu

stria

nac

iona

l de

dica

da a

su

prod

ucci

ón y

ge

nera

r co

ndic

ione

s óp

timas

par

a la

exp

orta

ción

de

los

exce

dent

es d

e di

chos

bie

nes,

CO

NSI

DER

AN

DO

Que

es

com

pete

ncia

del

Eje

cutiv

o N

acio

nal

inst

rum

enta

r lo

s in

cent

ivos

tr

ibut

ario

s qu

e co

adyu

ven

al lo

gro

de lo

s fin

es m

enci

onad

os.

DEC

RET

O

A

rtíc

ulo

1º.

Se

exon

era

hast

a el

30

de j

unio

de

2020

, de

l pa

go d

el

Impu

esto

al

Valo

r Ag

rega

do,

Impu

esto

de

Impo

rtac

ión

y la

Tas

a po

r D

eter

min

ació

n de

l R

égim

en A

duan

ero,

en

los

térm

inos

y c

ondi

cion

es

prev

isto

s en

est

e D

ecre

to,

a la

s im

port

acio

nes

defin

itiva

s de

bie

nes

mue

bles

co

rpor

ales

, nu

evos

o

usad

os,

en

cuan

to

sea

aplic

able

, re

aliz

adas

por

los

órga

nos

y en

tes

de la

Adm

inis

trac

ión

Públ

ica

Nac

iona

l, as

í com

o la

s re

aliz

adas

con

rec

urso

s pr

opio

s, p

or la

s pe

rson

as n

atur

ales

o

juríd

icas

, cl

asifi

cado

s en

los

cód

igos

ara

ncel

ario

s se

ñala

dos

en

el

Apén

dice

I q

ue f

orm

a pa

rte

inte

gran

te d

e es

te D

ecre

to.

Sin

perj

uici

o de

lo

ante

s di

spue

sto,

el

Min

istr

o de

l Po

der

Popu

lar

con

com

pete

ncia

en

m

ater

ia

de

Econ

omía

y

Fina

nzas

po

drá,

m

edia

nte

Reso

luci

ón,

mod

ifica

r lo

s có

digo

s ar

ance

lario

s co

rres

pond

ient

es a

los

bi

enes

y p

rodu

ctos

obj

eto

de e

ste

Dec

reto

. A

rtíc

ulo

2º.

La

exon

erac

ión

seña

lada

en

el a

rtíc

ulo

ante

rior,

se

aplic

ará

inde

pend

ient

emen

te d

e qu

e lo

s bi

enes

se

impo

rten

o s

e ad

quie

ran

en

piez

as

com

plet

as

o de

sarm

adas

, en

su

s pa

rtes

y

com

pone

ntes

, co

nfor

me

a la

s Re

glas

Gen

eral

es I

nter

pret

ativ

as d

el S

iste

ma

Arm

oniz

ado

de D

esig

naci

ón y

Cod

ifica

ción

de

Mer

canc

ías.

2

GA

CE

TA O

FIC

IAL

DE

LA

RE

PÚB

LIC

A B

OL

IVA

RIA

NA

DE

VE

NE

ZU

EL

A

N° 6

.497

Ext

raor

dina

rio

Artíc

ulo

5º. A

los

fines

de

la im

porta

ción

de la

s m

erca

ncía

s ob

jeto

de

la e

xone

ració

n pr

evist

a en

el a

rtícu

lo 1

° de

est

e De

cret

o, s

e di

spen

sa d

e la

pre

sent

ació

n an

te la

Ofic

ina

Adua

nera

cor

resp

ondi

ente

, los

per

miso

s, ce

rtific

ados

, con

stan

cias

y lic

encia

s se

ñala

dos

en lo

s nu

mer

ales

4, 9

, 11,

14

, 15

, 16

y 2

0 de

l artí

culo

21

del D

ecre

to N

° 2.

647,

de

fech

a 30

de

dicie

mbr

e de

20

16,

publ

icado

en

Ga

ceta

Of

icial

de

la

Re

públ

ica

Boliv

aria

na d

e Ve

nezu

ela

N° 6

.281

Ext

raor

dina

rio,

de f

echa

30

de

dicie

mbr

e de

20

16,

med

iant

e el

cu

al

se

prom

ulgó

el

Ara

ncel

de

Ad

uana

s.

Artíc

ulo

6º. A

los

fines

de

la im

porta

ción

de la

s m

erca

ncía

s ob

jeto

de

la e

xone

ració

n pr

evist

a en

el a

rtícu

lo 1

º de

est

e De

cret

o, s

e di

spen

sa a

lo

s be

nefic

iario

s de

est

a m

edid

a de

la

pres

enta

ción

ante

la

Ofici

na

Adua

nera

cor

resp

ondi

ente

, de

l cer

tifica

do d

e no

pro

ducc

ión

nacio

nal o

de

l cer

tifica

do d

e pr

oduc

ción

insu

ficie

nte.

Ar

tícul

o 7º

. El

ben

efici

o de

exo

nera

ción

prev

isto

en e

l artí

culo

de

este

Dec

reto

, se

apl

icará

a l

a fe

cha

de r

egist

ro d

e la

res

pect

iva

Decla

ració

n de

Adu

anas

par

a la

im

porta

ción,

de

conf

orm

idad

con

lo

disp

uest

o en

el D

ecre

to c

on R

ango

, Val

or y

Fue

rza

de L

ey O

rgán

ica d

e Ad

uana

s.

Artíc

ulo

8º. L

a Of

icina

Adu

aner

a de

ingr

eso

lleva

rá u

n re

gist

ro d

e la

s op

erac

ione

s ex

oner

adas

de

im

pues

to

de

impo

rtació

n y

tasa

po

r de

term

inac

ión

del r

égim

en a

duan

ero,

las

cant

idad

es d

e bi

enes

, el v

alor

CI

F de

los

bie

nes

impo

rtado

s, e

l m

onto

del

res

pect

ivo i

mpu

esto

de

impo

rtació

n y

el m

onto

del

impu

esto

exo

nera

do, a

sí co

mo

el m

onto

de

los

reca

rgos

, der

echo

s co

mpe

nsat

orio

s, d

erec

hos

antid

umpi

ng, i

nter

eses

m

orat

orio

s y

otro

s ga

stos

que

se

caus

en p

or la

impo

rtació

n, s

egún

sea

el

cas

o.

Artíc

ulo

9º.

Los

bene

ficia

rios

que

no c

umpl

an c

on l

as o

blig

acio

nes

esta

blec

idas

en

el D

ecre

to c

on R

ango

, Val

or y

Fue

rza

de L

ey d

el C

ódig

o Or

gáni

co T

ribut

ario

y o

tras

norm

as t

ribut

aria

s, a

sí co

mo

en e

l Dec

reto

co

n Ra

ngo,

Va

lor

y Fu

erza

de

Le

y Or

gáni

ca

de

Adua

nas

y su

s Re

glam

ento

s, p

erde

rán

el b

enef

icio

de e

xone

ració

n.

Artíc

ulo

10. L

as a

utor

idad

es c

ompe

tent

es p

ara

la e

misi

ón d

e pe

rmiso

s, lic

encia

s y

certi

ficad

os;

resp

onsa

bles

de

los

trám

ites

y pr

oced

imie

ntos

as

ocia

dos

a la

apl

icació

n de

la e

xone

ració

n de

las

mer

canc

ías

a qu

e se

re

fiere

el a

rtícu

lo 1

° de

est

e De

cret

o, g

aran

tizar

án la

apl

icació

n de

los

prin

cipio

s de

sim

plifi

cació

n,

cele

ridad

, tra

nspa

renc

ia,

uso

de

las

tecn

olog

ías

de la

info

rmac

ión,

efic

acia

y e

ficie

ncia

, que

per

mita

n ag

ilizar

di

chos

trá

mite

s,

prom

ovie

ndo

a qu

e es

tos

se

ejec

uten

de

fo

rma

expe

dita

, baj

o la

pre

sunc

ión

de la

bue

na fe

y e

l con

trol p

oste

rior.

Refr

enda

do

La V

icep

resi

dent

a Ej

ecut

iva

de la

Rep

úblic

a y

Prim

era

Vice

pres

iden

ta

del C

onse

jo d

e M

inis

tros

(L

.S.)

D

ELCY

ELO

ÍNA

ROD

RÍG

UEZ

MEZ

Re

fren

dado

El

Min

istr

o de

l Pod

er P

opul

ar d

el

Des

pach

o de

la P

resi

denc

ia y

Seg

uim

ient

o

de la

Ges

tión

de G

obie

rno

(L

.S.)

JO

RGE

ELIE

SER

MÁR

QU

EZ M

ON

SALV

E Re

fren

dado

El

Min

istr

o de

l Pod

er P

opul

ar

para

Rel

acio

nes

Exte

riore

s

(L.S

.)

JORG

E AL

BERT

O A

RREA

ZA M

ON

TSER

RAT

Refr

enda

do

El M

inis

tro

del P

oder

Pop

ular

pa

ra R

elac

ione

s In

terio

res,

Jus

ticia

y P

az

y Vi

cepr

esid

ente

Sec

toria

l de

Obr

as P

úblic

as y

Ser

vici

os

(L.S

.)

NÉS

TOR

LUIS

REV

ERO

L TO

RRES

Artíc

ulo

3º. A

los

fines

del

disf

rute

de

la e

xone

ració

n se

ñala

da e

n el

ar

tícul

o 1°

de

este

Dec

reto

, al m

omen

to d

e re

gist

rar s

u de

clara

ción,

los

bene

ficia

rios

debe

rán

pres

enta

r ant

e la

resp

ectiv

a Of

icina

Adu

aner

a, lo

s re

caud

os s

igui

ente

s:

1. R

elac

ión

desc

riptiv

a de

los

bien

es m

uebl

es c

orpo

rale

s a

impo

rtar.

2. Fa

ctur

a co

mer

cial e

miti

da a

nom

bre

del b

enef

iciar

io e

ncar

gado

de

la

adqu

isició

n de

los

bien

es m

uebl

es c

orpo

rale

s.

Artíc

ulo

4º.

Las

regu

lacio

nes

y ob

ligac

ione

s le

gale

s qu

e re

sulte

n ap

licab

les

a la

impo

rtació

n de

las

mer

canc

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.497

Ext

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N° 6

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