WORLD TRADE
ORGANIZATIONG/SCM/Q3/COL/17/Suppl.1
4 October 2002
(02-5343)
Committee on Subsidies and
Countervailing MeasuresOriginal:  Spanish
SUBSIDIES
Request Pursuant to Article 27.4 of the Agreement on
Subsidies and Countervailing Measures
Replies by COLOMBIA to the request of the UNITED STATES
Supplement
The following communication, dated 12 September 2002, has been received from the
Permanent Mission of Colombia.
_______________
In response to the question posed by the Unit ed States in document G/SCM/Q3/COL/15, I am
attaching to this communication a copy of the legislation relating to the CERT programme notified by
Colombia in document G/SCM/N/48/COL-G/SCM/N/60/COL-G/SCM/N/71/COL. It should be noted
that the information provided refers to the legislation currently applicable in Colombia, but that no
extension is being requested for the CERT programme. Copies of Decree 1989 of 2002 and
Decree 446 of 1992 will be provided shortly.G/SCM/Q3/COL/17/Suppl.1
Page 2
TABLE OF CONTENTS
Page
A. C ERT............................................................................................................................... .............3
1. Law 07 of 1991............................................................................................................... ............3
2. Law 48 of 1998 (20 December)................................................................................................. 4
3. Decree 636 of 1984 (15 March) ................................................................................................ 8
4. Decree 1608 of 1992 (30 September) .....................................................................................14
5. Decree  1650 of 1992 (9 October)...........................................................................................15
6. Decree 708 of 1995 (28 April)................................................................................................ .16
7. Decree 955 of 1996 ........................................................................................................... .......19
8. Resolution 1092 of 1997 (30 April) ........................................................................................42
9. Decree 33 of 2001 (12 January)..............................................................................................5 3
10. Decree 2622 of 1997 ......................................................................................................... .......66
11. Decree  1989 of 2002 (6 September) ......................................................................................93G/SCM/Q3/COL/17/Suppl.1
Page 3
A. CERT
1. Law 07 of 1991
“Establishing general rules to be observed by the national government in regulating the
country’s foreign trade, creating the Ministry of Foreign Trade, determining the composition andfunctions of the Senior Foreign Trade Council, creating the Foreign Trade Bank and the Economic
Modernization Fund, granting authority and issuing other provisions”
The Colombian Congress DECREES:CHAPTER I
On the general rules governing foreign trade
Article 7. The Tax Reimbursement Certificat es (CERTs) created by Law 48 of 1983 shall
continue to be freely negotiable instruments.
The national government shall establish the bases, requisites, conditions and procedures for
the grant, issue, redemption, negotiation and expiry of the Tax Reimbursement Certificates, and the
entities that are authorized to perform such operations, the beneficiaries and the taxes that can be paid
with them.
The Tax Reimbursement Certificate shall be a flexible instrument whose levels shall be
determined by the national government, depending on the products and the conditions on the markets
to which they are exported, consistent with monetary, fiscal, exchange and tariff policies and
regulated on the basis of the following principles:
1. To encourage exports through the refund of sums equivalent to all or part of the indirect taxes
paid by the exporter.
2. To promote activities likely to increase export volumes.
Article 30. The present law shall come into force on the date it is published in the Official
Gazette and repeals Law 105 of 1958; partially repeals Law 6 of 1967; repeals Articles 71, 73, 80,169, 205, 206, 207, 208, 209, 210, and 211 of Decree-Law 444 of the same year and the provisions
that modify, expand or amend them; the pertinent parts of Decree-Law 151 of 1976; the pertinent
parts of Law 48 of 1983; the pertinent parts of Law 109 of 1985; Article 59 and the pertinent parts of
Articles 2, 4, and 58 of Law 81 of 1988 and all other provisions contrary to it. Notwithstanding the
above, the revocations shall only become effective as rules are issued to develop the generalprovisions established therein or, at all events, not more than 12 months after the date on which this
law is published.
For publication and execution. Done in Bogota, D.E., on 16 January 1991.G/SCM/Q3/COL/17/Suppl.1
Page 4
2. Law 48 of 1998 (20 December)
“Issuing general rules to be observed by the national government in regulating Colombia’s
foreign trade”
The Congress of Colombia decrees:
ARTICLE 1. General guidelines for foreign trade. The rules issued by national government
relating to foreign trade shall be primarily based on the following guidelines:
1. To promote exports of goods and services and their diversification and to support domestic
industries and productive sectors.
2. To facilitate the development and application of international agreements in force.
3. To continuously adapt domestic legisla tion to changes in international trade.
ARTICLE 2. The Tax Reimbursement Certificate (CERT). The Tax Reimbursement
Certificate (CERT) is created and the Tax Credit Certificate (CAT) is eliminated. The national
government shall contract with the Central Bank (Banco de la República) to issue and deliver the TaxReimbursement Certificates (CERTs) to exporters, under the conditions established in this law and in
the decrees that develop it.
The Tax Reimbursement Certificates (CERTs) shall be freely negotiable documents.
PARAGRAPH 1. The national government shall defi ne what is meant by “exporters” for the
purposes of this law.
PARAGRAPH 2. Persons receiving Tax Reimburse ment Certificates (CERTs) directly from
the Central Bank shall have the right to discount from the income tax and supplementary taxes for thetax year in which they were received, 40 per cent of the amount of the certificates for corporations and
deemed corporations and 18 per cent for limited lia bility partnerships and deemed limited liability
partnerships, natural persons and liquid estates.
ARTICLE 3. The Tax Reimbursement Certificate (CERT) as an instrument to support
exports. The Tax Reimbursement Certificate (CERT) shall be a flexible instrument to support exports,
whose levels may be determined by the national government at any time, depending on the productsand the conditions on the markets to which they are exported.
The government shall regulate the use of the certificate, depending on foreign trade
conditions, with the purpose of promoting the production of goods and services.
PARAGRAPH 1. In duly justified cases, the government may guarantee the maintenance of
CERT levels for a given period, by entering into export contracts with natural or juridical persons.
The contracts shall be with the Colombian Foreign Trade Administration or its successor and shall be
governed by the Trade Code.
PARAGRAPH 2. The government may regulate the organization of export price support
systems for commodities, to ensure the regularity and growth of exports.
PARAGRAPH 3. The government may issue Tax Reimbursement Certificates (CERTs) for
exports of services, after establishing an administrative mechanism and control system to preventG/SCM/Q3/COL/17/Suppl.1
Page 5
fraud and irregularities, all for the purpose of ensuring compliance with the objectives sought by the
creation of the CERT.
ARTICLE 4. Refunds of sums equivalent to indi rect taxes and export promotion through the
Tax Reimbursement Certificate (CERT). Through the Tax Reimbursement Certificate (CERT), the
government may:
1. Promote exports by refunding sums equivalent to all or part of the indirect taxes, charges and
contributions paid by the exporter.
2. Promote, on the basis of exported value, activities to increase export volumes.
PARAGRAPH 1. As advisable for developing the domestic economy, fiscal balance and
sound monetary management, the government shall establish time limits for redeeming the TaxReimbursement Certificates (CERTs) and shall determine which taxes, charges and contributions can
be paid with them.
PARAGRAPH 2. The national government shall establish the requirements for issuing,
receiving and negotiating the Tax Reimbursement Certificates (CERTs) and their expiry dates.
PARAGRAPH 3. The national government, in developing this article, shall establish rules to
determine the sums equivalent to taxes, charges and contributions to be received by exporters.
ARTICLE 5. Exemption from the sales tax. Notw ithstanding the exemptions established in
the regulations governing special import-export syst ems, and with the purpose of increasing foreign
trade, the following operations are exempt from the sales tax:
1. Exports of processed products.
2. The sale of capital goods manufactured in the country which are used exclusively in the
production of goods for export.
3. The sale in the country of export goods to in ternational marketing companies, provided they
are going to be exported.
PARAGRAPH: The national government shall regu late the timely refund of the sales taxes
paid with respect to the operations described in this article.
ARTICLE 6. The National Guarantee Fund.To the benefit of exporters, the government may strengthen the National Guarantee Fund by
allowing it access to medium- and long-term loans granted by financial intermediaries.
ARTICLE 7. Principles governing the free zones. The regulations issued by the government
regarding the free zones as mechanisms for foreign trade shall be based on the following principles:
1. To provide the free zones with the conditions necessary for their users to compete efficiently
on international markets.
2. To establish strict controls to prevent goods stored and produced in free zones from illegally
entering the domestic market, without detriment to other customs regulations.
3. To determine export procedures and requirements to enable goods manufactured in free zones
to enter the domestic market and to establish the minimum domestic value added.G/SCM/Q3/COL/17/Suppl.1
Page 6
4. To issue, keeping in mind the objectives and nature of the free-zone mechanism, special
regulations on contracts between the zones and their users.
5. To determine which goods manufactured and stored in free zones can be imported into the
country.
ARTICLE 8. Supervision and control.
The government may establish a National Foreign Trade Register as an instrument for
tracking information and supervising import and expo rt activities. The government shall regulate the
requirements for guarantees and other mechanisms to prevent the undue acquisition or use of the
incentives established in the law.
The government may limit its obligation to issu e export licences and to grant CERTs in the
event that applications are found to be unlawful in origin.
ARTICLE 9. Unfair trade practises. The national government shall issue provisions to enable
the State to protect domestic production and avoid damages caused by unfair trade practices. The
national government shall determine the competent bodies and procedures for applying suchprovisions.
ARTICLE 10. Procedures after goods have been detained, seized or found to have been
smuggled. The decrees issued by the national government to regulate procedures after goods have
been seized pursuant to offences, criminal contraventions of the customs regulations or administrativemisdemeanours and for appropriation of abandoned goods by the government shall establish
administrative mechanisms to prevent injury to  domestic production, opting for the most suitable
alternative at a given time.
ARTICLE 11. Financing of Colombian goods and services in international bids. To make the
country’s exports of goods and services competi tive, the Export Promotion Fund (PROEXPO), under
the conditions established by the national government, may finance participation by domestic
suppliers of goods and services in international bids.
Also, PROEXPO may finance participation by suppliers of domestic goods and services in
international bids held in Colombia. In that event, the government may also support suppliers with
Tax Reimbursement Certificates (CERTs).
In application of this article, the national government shall define domestic goods and services
and, in the case of companies, it shall determine which are to be considered domestic suppliers.
ARTICLE 12. Special trading systems. To strength en the external sector of the economy and
promote exports, the national government may establish and regulate special trading systems, where
the circumstances of international trade warrant.  The special systems may provide for and define
barter, offsetting, triangular and border trade operations, without detriment to existing international
commitments.
Imports made under special trading systems shall be subject to the taxes, requirements and
procedures governing regular imports.
PARAGRAPH 1. International marketing compan ies may carry out operations derived from
the adoption of special trading systems.G/SCM/Q3/COL/17/Suppl.1
Page 7
ARTICLE13. Temporary imports by Colombian engineering firms. The government shall
establish mechanisms to enable Colombian engineering firms to temporarily import equipment and
machinery for their purposes.
ARTICLE 14. Scope and coverage of this law. This law shall come into force on the date it is
published and revokes all contrary provisions. Notwithstanding, the revocations shall only become
effective as decrees issued by the national government to develop the general rules established therein
come into force.
Done in Bogota, D.E., on 20 December 1983.G/SCM/Q3/COL/17/Suppl.1
Page 8
3. Decree 636 of 1984 (15 March)
“Regulating the Tax Reimbursement Certificate (CERT) and issuing other export-related
provisions”
The President of Colombia,
In exercise of his constitutional and legal powers, particularly those conferred under
Article 120 (22) of the Political Constitution, subject to the general rules established in Law 48 of
1983,
DECREES:
Article 1. Tax Reimbursement Certificates (CERTs). The CERTs shall be freely-negotiable
bearer certificates and may be used to pay taxes, charges and contributions once they have been
delivered by the Central Bank (Banco de la República). (*)
(*) See amendment in Decree 1403/96
Article 2. Entitlement to CERTs. Lawfully made exports and conversions of foreign currency
claimed in an application formally presented by the exporter shall oblige the Central Bank to issue
and deliver Tax Reimbursement Certificates to the exporter.
Article 3. Payment of CERTs. The Central Bank shall pay the CERTs on the FOB value of
exports. For the special import-export systems established in Decree Law 444 of 1967, Chapter X,
and exports of goods produced in free zones, the CERTs shall be paid on the basis of the domestic
value added.
PARAGRAPH; The CERTs shall be paid in Co lombian currency by applying the monthly
exchange rate established by the Ministry of Finance for paying ad valorem customs duties in effect
on the date that the foreign currency from exports is converted. If the foreign currency is converted
after the time limit established in the standard export  form, the CERTs shall be paid by applying the
monthly rate established by the Ministry of Finance for paying ad valorem customs duties, in effect on
the date on which the time limit expired.
The applicable level of the Tax Reimbursement Certificates shall be the level in effect on the
date of shipment of the corresponding exports.
Article 4. Definition of exporters. For the purposes of Law 48 of 1983 and with respect to the
CERTs, “exporter” means:
1. Natural or juridical persons who produce and sell tradable merchandise abroad.
2. International marketers and international ma rketing companies who sell goods to foreign
buyers produced in Colombia by other companies.
3. Natural or juridical persons who sell or hand over export goods in the country or international
marketing companies, provided the goods are actually exported. In that event and without detriment toArticle 19, the CERTs shall be paid on one single occasion for each export and may be received by
the international marketing company or by the persons selling or handing over the goods in the
country.
4. Natural or juridical persons who sell goods abroad under special trading systems.G/SCM/Q3/COL/17/Suppl.1
Page 9
PARAGRAPH; For the purposes of (3), the stat us of exporter shall be certified by the
Colombian Foreign Trade Administration upon a written request submitted by an international
marketing company.
Article 5. The CERT as a tax refund instrument.An advisory committee is established whose functions shall be to:
Make recommendations to the government whenever it intends to adjust the levels of the
CERT; and
Make recommendations to the Colombian Foreign Trade Administration with regard to the
contracts referred to in Article 3, paragraph 1, of Law 48 of 1983.
Article 7. Composition of the committee.The committee referred to in the preceding article shall be composed of:
− The Minister of Economic Development or his delegate, who shall chair it;
− The Minister of Agriculture or his delegate;
− The Minister of Finance and Public Credit or his delegate;
− The Head of the National Planning Department or his delegate;
− The Director of the Export Promotion Fund or his delegate;
− The Director of the Colombian Foreign Trade Administration or his delegate, who shall act as
technical secretary.
PARAGRAPH. The committee shall establish its own internal regulations.
Article 8. Criteria and guidelines. The criteria to be taken into consideration by the advisory
committee for the purposes of Article 6 may include:
(a) The increase in the domestic value added of exports.
(b) Job creation.
(c) The impetus for the adoption of new technologies.
(d) The contribution to the diversification of markets and products.
(e) The behaviour of the relative prices of exports and the ratio between domestic
production costs and international prices.
(f) The support granted by the government through other export promotion mechanisms.
(g) Conditions on the domestic market.
(h) The behaviour of foreign demand.
(i) The parity of the Colombian currency compared to the currencies of other countries.G/SCM/Q3/COL/17/Suppl.1
Page 10
(j) Consistency with the government’s foreign trade policy.
(k) The other criteria established in Law 48 of 1983.
Article 9. Validity of CERT levels. CERT levels may be adjusted at any time but in no event
may their term of validity be less than three months.
Article 10. Use of CERTs. For the purposes of Article 1, CERTs may be used at their face
value for the payment of:
(a) The income tax and supplementary taxes,
(b) Customs duties,
(c) The sales tax, and
(d) Other taxes, charges or contributions, provided that the entities to which the taxes are
owed accept the CERTs, under agreements th ey enter into for that purpose with the
Central Bank.
Article 11. Requirements. The Central Bank shall issue and deliver the CERTs upon
compliance with the following requirements: (a) that the corresponding foreign currency has been
converted at the Central Bank; (b) that the Directorate General of Customs has transmitted to theTrust and Securities Department of the Central Bank the copy of the standard export form issued by
the directorate; (c) that no administrative or criminal investigation is under way regarding the
authenticity or legality of the respective exports; (d) that the application to obtain the CERTs is
presented within not more than six months counted from the date on which the foreign currency was
converted.
PARAGRAPH 1. Prior to expiry of the term established in (d), the term may be extended by
the Central Bank for an additional six months. To that end, the interested party shall present a duly
justified request.
PARAGRAPH 2. For the purposes of this article, the Central Bank may require the following
additional documents, as the case may be: air or maritime waybill countersigned by the shipping
company, bill of lading, standard National Transportation Administration (INTRA) form,
countersigned by the customs authority at the bord er, commercial invoice, supplier’s certification and
invoice, certification of the address of the supplier and the destination of the goods, proof of receipt of
the goods by the importer, registration with the Chamber of Commerce.
Article 12. Guarantees.
On the request of the exporter, the Central Bank may provide it with a CERT after it has
furnished a guarantee from a bank or insurance company made out to the National Treasury, ensuring
that it will present the documents referred to in the preceding article deemed necessary to establish
that the exports were actually made, in the following cases:G/SCM/Q3/COL/17/Suppl.1
Page 11
(a) Where the exporter demonstrates to the satisfaction of the Central Bank that it is an
exporter, in accordance with the rules established by the bank for the issue and
delivery of CERTs.
(b) Where the exporter is an international marketing company registered with the
Marketing Board.
PARAGRAPH 1. The Central Bank shall determin e the amount of the guarantees referred to
in this article.
PARAGRAPH 2. The commitment to show that the export was actually made shall be
complied with within not more than six months counted from the date on which the foreign currency
was converted at the Central Bank. The bank may extend the deadline at it discretion for duly-justifiedreasons.
PARAGRAPH 3. The guarantees referred to in this article shall be cashed by the National
Treasury in the event that the export is not demonstrated within the period established in the
preceding paragraph.
PARAGRAPH 4. Exporters who are subject to an administrative or criminal investigation
relating to their export activities or who have been found guilty by a court of actions related to such
activities are not entitled to use the system established in this article.
Article 13. Expiry. The CERT shall expire two y ears counting from the date of issue. CERTs
may only be freely negotiated or used as provided in Article 10 within that period.
Article 14. Exceptions. The following operations shall not be eligible for CERTs:
(a) The re-export of goods,
(b) Temporary exports,
(c) Exports of samples and products in non-commercial quantities, and
(d) Exports of oil and petroleum byproducts and coffee.
Article 15. Tax Reimbursement Certificate for barter operations. Waiving the provisions of
Article 3 and Article 11 (a) of this decree with respect to the conversion of foreign currency, exports
made under a barter arrangement, regardless of the form it may take, shall also entitle the exporter to aTax Reimbursement Certificate issued by the Central Bank, at the levels established by the
government for the respective products. In that case, the CERTs shall be paid by applying the monthly
exchange rate established by the Ministry of Finance for the payment of ad valorem customs duties in
effect on the date that the export was shipped.
Article 16. Powers of the Colombian Foreign Trade Administration to refrain from approving
applications. To prevent undue use of the system established in this decree, the Colombian Foreign
Trade Administration may refrain from approving applications for export licences in the following
cases:
(a) Where, in the opinion of the Colombian Foreign Trade Administration, the exporter
fails to show that it has sufficient capaci ty to produce the goods for which the export
licence is requested;G/SCM/Q3/COL/17/Suppl.1
Page 12
(b) Where, in the opinion of the Colombian Foreign Trade Administration, the exporter
fails to show that it is able to obtain the quantities of goods it intends to export; and
(c) Where, in the opinion of the Colombian Foreign Trade Administration, there are
unjustified differences between the unit price declared in the export licence and the
price on the international market.
PARAGRAPH: The Colombian Foreign Trad e Administration may request whatever
information it requires to accredit the provenance of  the product and its sale abroad prior to approving
applications for export licences.
Article 17. Control and supervision of exports. To ensure due application of the provisions
established in this decree, the Colombian Foreign Trade Administration shall:
(a) Prepare and keep current such statistics as are necessary to verify the names and
numbers of exporters and of export products, the name of the goods and all other
relevant information;
(b) Obtain information from the Central Bank on the currency conversion operations
carried out and on the issue and delivery of the Tax Reimbursement Certificates; and
(c) Require exporters to provide the necessary information and also pay visits, review the
books and take such steps as are indispensable.
PARAGRAPH: The Colombian Foreign Trade Administration and the Central Bank shall
forward the pertinent information to the Office of the Superintendent of Exchange Control where the
information or an examination of the statistics or th e visits referred to in this article indicate that
irregularities exist.
Article 18. Suspension of licences and loss of entitlement to a Tax Reimbursement Certificate.
Without detriment to the applicable legal penalties, pursuant to a decision by the Office of the
Superintendent of Exchange Control or the competent authority with jurisdiction, exporters whoviolate the rules governing exports as they relate to exchange, customs or foreign trade may be
penalized as follows:
(a) Loss, for a period of 12 months, of the right to apply for export licences from the
Colombian Foreign Trade Administration. This penalty shall be ordered by the
Directors of the Colombian Foreign Trade Administration in a duly reasoned
decision.
(b) Loss, for a period of 12 months, of the right to obtain a Tax Reimbursement
Certificate for exports made. This penalty shall be ordered by the Directors of the
Central Bank in a duly reasoned decision.
For repeat offences, entitlement to the Tax Reimbursement Certificate shall be lost for a
period of not less than four years.
Article 19. Tax Reimbursement Certificates for international marketing companies. In
addition to the levels of the Tax Reimbursement Certificate (CERT) established by the  national
government for the different tariff headings, inte rnational marketing companies registered with the
Marketing Board shall receive Tax Reimbursement Certificates equivalent to 1 per cent of the valueof their foreign currency conversions for the exports they make. Exports of coffee, oil and petroleum
byproducts, precious gems and bananas are exempted.G/SCM/Q3/COL/17/Suppl.1
Page 13
Article 20. If the exports are shipped prior to the date on which the CERTs come into force,
the payment established in the paragraph of Article 3 shall be made, applying a CERT level equal to
the CAT level that would have been in effect on the date of shipment.
Article 21. Administrative costs of the CERTs. The national government shall reimburse the
Central Bank for all the costs it incurs in administ ering the CERTs. The costs shall be paid from the
national budget and the government shall make the necessary transfers for that purpose.
Article 22. Issue of the CERTs.El national government shall issue the CERTs in the amounts and denominations it considers
necessary to comply with the purpose of Law 48 of 1983. (*)(*) See amendment in Decree 1403/96.
Article 23. Supplementary provisions.The Colombian Foreign Trade Administration and the Central Bank shall issue the
administrative measures necessary for full compliance with this decree.
Article 24. This decree comes into force on 1 April 1984. Communicate and execute. Belisario
Betancur, President of Colombia.G/SCM/Q3/COL/17/Suppl.1
Page 14
4. Decree 1608 of 1992 (30 September)
Suspending the CERTs for exports to Ecuador and Bolivia.
The President of Colombia, in use of his constitutional powers, particularly those conferred
under Article 189 (25) of the Political Constitution and subject to the general provisions established in
Laws 48 of 1983 and 7 of 1991,
DECREES:
Article 1 Exports shipped to Ecuador and Bolivia after the date of this decree shall not be
eligible for the Tax Reimbursement Certificates (CERTs) established in Decree 0446 of 1992.
Article 2° This decree comes into force on the day it is published and shall remain in force
until such time as regulations are issued to harmonize refunds of indirect taxes as tax incentives
within the Andean Group.
For publication and execution. Done in Santafe de Bogota, D. C., on 30 September 1992.
Cesar Gaviria Trujillo, Rudolf Hommes R., Minist er of Finance and Public Credit, Marta Lucia
Ramirez De Rincon, Deputy Minister of Foreign Tr ade acting for the Minister of Foreign Trade.G/SCM/Q3/COL/17/Suppl.1
Page 15
5. Decree  1650 of 1992 (9 October)
Suspending the CERTs for exports to Venezuela.
The President of Colombia, in use of his constitutional powers, particularly those conferred
under Article 189 (25) of the Political Constitution and subject to the general provisions established in
Laws 48 of 1983 and 7 of 1991,
DECREES:
Article 1 Exports shipped to Venezuela after the date of this decree, shall not be eligible for
the Tax Reimbursement Certificates (CERTs) established in Decree 0446 of 1992.
Article 2° This decree comes into force on the day it is published and shall remain in force
until such time as regulations are issued to harmonize refunds of indirect taxes as tax incentives
within the Andean Group.
For publication and execution. Done in Santafe de Bogota, D. C., on 9 October 1992. Rudolf
Hommes R., Minister of Finance and Public Cr edit and Marta Lucia Ramirez De Rincon, Deputy
Minister of Foreign Trade acting for the Minister of Foreign Trade.G/SCM/Q3/COL/17/Suppl.1
Page 16
6. Decree 708 of 1995 (28 April)
OFFICIAL GAZETTE. YEAR CXXX. No. 41828, 28 APRIL 1995, PAGE 8.
Temporarily adjusting certain Tax Reimbu rsement Certificate (CERT) percentages
The President of Colombia, in use of his legal powers, particularly those conferred under
Article 189 (25) of the Constitution and subject to the general provisions established in Laws 48 of
1983 and 7 of 1991 and after considering the opinion of the Senior Foreign Trade Council,
DECREES:
Article 1. Exports of products classified in the following tariff headings and subheadings,
shipped after the date on which this decree comes in to force, shall be eligible for the following Tax
Reimbursement Certificate (CERT) percentages, by country of destination:
CERT PERCENTAGES
Tariff heading or
subheadingPanama and the
Netherlands AntillesUnited States and
Puerto RicoRest of the world
03.03 8.0 8.0 8.0
03.03.41.00.00 6.5 6.5 6.5
03.03.42.00.00 6.5 6.5 6.5
03.04 8.0 8.0 8.0
03.05 8.0 8.0 8.0
03.06 8.0 8.0 8.0
03.07 8.0 8.0 8.0
08.10 8.0 8.0 8.0
16.04.14.00.00 6.0 6.0 6.0
20.08.91.00.00 8.0 8.0 8.0
24.01 8.0 8.0 8.0
42.01 0.0 8.0 8.0
42.02 0.0 8.0 8.0
42.03.10.10.00 0.0 8.0 8.0
42.03.10.90.00 0.0 5.5 8.0
42.03.21.10.00 0.0 8.0 8.0
42.03.29.90.00 0.0 5.5 8.0
42.03.30.10.00 0.0 8.0 8.0
42.03.30.90.00 0.0 5.5 8.0
42.03.40.00.10 0.0 8.0 8.0
42.03.40.00.90 0.0 5.5 8.0
43.02 5.5 5.5 5.5
43.03 5.5 5.5 5.5
44.14 8.0 5.5 8.0
44.18 0.0 5.5 8.0
44.19 0.0 8.0 8.0
44.20 0.0 8.0 8.0
45.04 7.0 7.0 7.0
49.01.99.00.90
Exclusively for
triangular transactions0.0 8.0 8.0G/SCM/Q3/COL/17/Suppl.1
Page 17
Tariff heading or
subheadingPanama and the
Netherlands AntillesUnited States and
Puerto RicoRest of the world
61.01 0.0 5.5 8.0
61.02 0.0 5.5 8.0
61.03 0.0 5.5 8.0
61.04 0.0 5.5 8.0
61.05 0.0 5.5 8.0
61.06 0.0 5.5 8.0
61.07 0.0 5.5 8.0
61.08 0.0 5.5 8.0
61.09 0.0 5.5 8.0
61.10 0.0 5.5 8.0
61.11 0.0 5.5 8.0
61.12 0.0 5.5 8.0
61.13 0.0 5.5 8.0
61.14 0.0 5.5 8.0
61.15 0.0 5.5 8.0
61.16 0.0 8.0 8.0
61.17 0.0 5.5 8.0
62.01 0.0 5.5 8.0
62.02 0.0 5.5 8.0
62.03 0.0 5.5 8.0
62.04 0.0 5.5 8.0
62.05 0.0 5.5 8.0
62.06 0.0 5.5 8.0
62.07 0.0 5.5 8.0
62.08 0.0 5.5 8.0
62.09 0.0 5.5 8.0
62.10 0.0 5.5 8.0
62.11 0.0 5.5 8.0
62.12.10.00.00 0.0 8.0 8.0
62.12.20.00.00 0.0 8.0 8.0
62.12.30.00.00 0.0 8.0 8.0
62.12.90.00.00 0.0 5.5 8.0
62.13 0.0 5.5 8.0
62.14 0.0 8.0 8.0
62.15 0.0 8.0 8.0
62.16 0.0 5.5 8.0
62.17 0.0 8.0 8.0
64.01 8.0 8.0 8.0
64.02 8.0 8.0 8.0
64.03.11.00.00 8.0 8.0 8.0
64.03.19.00.00 0.0 8.0 8.0
64.03.20.00.00 0.0 8.0 8.0
64.03.30.00.00 0.0 8.0 8.0
64.03.40.00.00 0.0 8.0 8.0
64.03.51.00.00 0.0 8.0 8.0
64.03.59.00.00 0.0 8.0 8.0
64.03.91.00.00 0.0 8.0 8.0
64.03.99.00.00 0.0 8.0 8.0
64.04.11.00.00 8.0 8.0 8.0G/SCM/Q3/COL/17/Suppl.1
Page 18
Tariff heading or
subheadingPanama and the
Netherlands AntillesUnited States and
Puerto RicoRest of the world
64.04.19.00.00 8.0 8.0 8.0
64.04.20.00.00 0.0 8.0 8.0
64.05 8.0 8.0 8.0
64.06 0.0 8.0 8.0
71.17 5.5 5.5 5.5
95.03 8.0 8.0 8.0
95.05 8.0 8.0 8.0
96.6 8.0 8.0 8.0
Article 2. For exports to Mexico of the products classified in the tariff headings and
subheadings listed in the preceding article, the CERT levels established in Decree 446 of 1992 shall
remain in effect.
Article 3. This decree shall not apply to exports to the Member Countries of the Cartagena
Agreement.
Article 4º. This decree shall come into effect on the day it is published and remain in effect
until 31 December 1995, at which time the levels established in Decree 446 of 1992 or in provisions
amending or expanding it shall apply.
For publication and execution. Done in Santafe de Bogota, D.C., on 28 April 1995.  Ernesto
Samper Pizano , Guillermo Perry Rubio, Minister of Finance and Public Credit, Daniel Mazuera
Gómez , Minister of Foreign Trade.G/SCM/Q3/COL/17/Suppl.1
Page 19
7. Decree 955 of 1996
“Adjusting the percentages of the Tax Reimbursement Certificate s (CERTs)”
The President of Colombia, in use of his legal powers, particularly those conferred under
Article 189 (25) of the Political Constitution and subject to the general provisions established in Laws48 of 1983 and 7 of 1991 and after considering the opinion of the Senior Foreign Trade Council,
CONSIDERINGThat Law 48 of 1983 established the Tax Reimbursement Certificate (CERT) as a flexible
instrument to support exports, whose levels may be established by the national government at any
time, depending on the products and the conditions on the markets to which they are exported.
That Articles 4 of Law 48 of 1983 and 7 of Law 7 of 1991 establish that the national
government, through the CERTs, may promote exports by refunding sums equivalent to all or part of
the indirect taxes paid by the exporter and promote activities to increase export volumes.
That the national government considers it advisable to adjust the percentages of the CERT
established in Decree 446 of 1992 in order to free up funds to distribute to certain export sectors in
crisis.
That in the 1996 budget, the national government through Law 224 of 1995 allocated the sum
of $100,195,510,000 for the CERTs under the item “Promotion and Publicity Measures to Develop
Foreign Trade.”
DECREES
Article 1. Amend Article 1 of D ecree 446 of 1992 to read as follows: “Exports of the products
classified in the following chapters, headings and subheadings of the customs tariff, shipped after the
date on which this decree comes into force, shall be eligible for the following Tax Reimbursement
Certificate (CERT) percentages, by country of destination:
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 1
01.05.11.00.00
01.05.19.00.00
REST OF THE CHAPTER4.50
4.50
0.004.50
4.50
0.004.50
4.50
0.00
CHAPTER 2
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 3
03.01
REST OF THE CHAPTER0.00
4.500.00
4.500.00
4.50
CHAPTER 4
THE WHOLE CHAPTER4.50 4.50 4.50
CHAPTER 5
05.02
05.03
05.042.25
2.25
4.502.25
2.25
4.502.25
2.25
4.50G/SCM/Q3/COL/17/Suppl.1
Page 20
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
05.10
05.11.91
05.11.99.90.00
REST OF THE CHAPTER4.50
4.50
4.50
0.004.50
4.50
4.50
0.004.50
4.50
4.50
0.00
CHAPTER 6
06.01
06.0206.03
06.042.25
2.250.00
2.252.25
2.250.00
2.252.25
2.252.25
2.25
CHAPTER 7
07.09.90
07.11.20.00.00
07.11.30.00.00
07.13.20.90.00
07.13.40.90.0007.14.10.00.00
REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.002.25
4.500.00
0.00
0.00
0.00
0.002.25
4.500.00
0.00
0.00
0.00
0.002.25
4.50
CHAPTER 8
08.02.11.00.00
08.02.12.00.00
08.02.21.00.00
08.02.22.00.00
08.02.31.00.0008.02.32.00.00
08.02.40.00.00
08.02.50.00.00
08.03.00.12.00
08.03.00.19.1008.03.00.19.90
REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
4.5000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
4.5000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
2.25
2.252.25
4.500
CHAPTER 9
09.01
09.03
REST OF THE CHAPTER0.00
0.00
4.500.00
0.00
4.500.00
0.00
4.50
CHAPTER 10
10.003.00.90.00
10.005
10.00610.007
REST OF THE CHAPTER2.25
4.50
4.50
4.500.002.25
4.50
4.50
4.500.002.25
4.50
4.50
4.500.00G/SCM/Q3/COL/17/Suppl.1
Page 21
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 12
12.01
12.0312.04.00.10.00
12.05.00.10.00
12.06
12.07
12.08
12.09
12.11.90.20.0012.11.90.30.00
12.11.90.90.00
REST OF THE CHAPTER4.50
4.504.50
4.50
4.50
4.50
4.50
4.50
4.504.50
4.50
0.004.50
4.504.50
4.50
4.50
4.50
4.50
4.50
4.504.50
4.50
0.004.50
4.504.50
4.50
4.50
4.50
4.50
4.50
4.504.50
4.50
0.00
CHAPTER 13
13.02.11.00.00
REST OF THE CHAPTER0.00
4.500.00
4.500.00
4.50
CHAPTER 14
14.01
14.0314.04.10.10.00
REST OF THE CHAPTER4.50
4.504.50
0.004.50
4.504.50
0.004.50
4.504.50
0.00
CHAPTER 15
15.21.10
15.21.90.20.00
15.22.00.00.00
REST OF THE CHAPTER0.00
0.00
0.00
4.500.00
0.00
0.00
4.500.00
0.00
0.00
4.50
CHAPTER 16
16.04.16.00.00
16.04.30.00.00
REST OF THE CHAPTER0.00
0.00
4.500.00
0.00
4.500.00
0.00
4.50
CHAPTER 17
17.01.11.10.00
17.01.91.00.0017.01.99.00.00
17.02.11.00.00
17.02.30.90.00
17.04.10.00.00
17.04.90REST OF THE CHAPTER3.60
3.603.60
0.00
4.50
4.50
4.502.253.60
3.603.60
0.00
4.50
4.50
4.502.253.60
3.603.60
0.00
4.50
4.50
4.502.25
CHAPTER 18
18.06
REST OF THE CHAPTER4.50
0.004.50
0.004.50
0.00
CHAPTER 19
19.01.90.10.00
REST OF THE CHAPTER2.25
4.502.25
4.502.25
4.50G/SCM/Q3/COL/17/Suppl.1
Page 22
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 20
20.001.90.10.00
20.005.70.00.00
REST OF THE CHAPTER0.00
0.00
4.500.00
0.00
4.500.00
0.00
4.50
CHAPTER 21
21.01
21.06.90.90.10REST OF THE CHAPTER0.00
0.004.500.00
0.004.500.00
0.004.50
CHAPTER 22
22.02
22.03.00.00.00
REST OF THE CHAPTER0.00
2.25
4.502.25
2.25
4.502.25
2.25
4.50
CHAPTER 23
23.01.10.10.00
23.01.20
23.02
23.03
REST OF THE CHAPTER0.00
0.00
0.00
0.00
4.500.00
0.00
0.00
0.00
4.500.00
0.00
0.00
0.00
4.50
CHAPTER 24
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 25
25.01.00.11.00
25.01.00.12.00
25.01.00.19.0025.03
25.05
25.06
25.07
25.0825.09
25.10
25.11.10.00.00
25.15.11.00.00
25.15.12.00.0025.19
25.20
25.22
25.23.10.00.00
25.23.21.00.0025.23.29.00.00
25.23.30.00.00
25.23.90.00.00
25.26
REST OF THE CHAPTER2.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
3.603.60
3.60
3.60
2.25
0.002.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
3.603.60
3.60
3.60
2.25
0.002.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
2.252.25
2.25
2.25
2.25
3.603.60
3.60
3.60
2.25
0.00
CHAPTER 26
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 27
27.01.11.00.003.60
0.003.60
0.003.60
0.00G/SCM/Q3/COL/17/Suppl.1
Page 23
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
27.01.12.00.90
27.04.00.10.00
27.08
REST OF THE CHAPTER3.60
3.60
0.003.60
3.60
0.003.60
3.60
0.00
CHAPTER 28
THE WHOLE CHAPTER3.60 3.60 3.60
CHAPTER 29
29.02.20.00.00
29.02.30.00.00
29.02.41.00.0029.02.42.00.00
29.02.43.00.00
29.02.50.00.00
29.02.60.00.00
29.02.70.00.0029.02.90.10.00
29.02.90.90.00
29.36
29.37
29.39REST OF THE CHAPTER0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
3.600.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
3.600.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
3.60
CHAPTER 30
30.005
30.006
REST OF THE CHAPTER4.50
4.502.254.50
4.502.254.50
4.502.25
CHAPTER 31
THE WHOLE CHAPTER4.50 4.50 4.50
CHAPTER 32
32.08
32.09
32.10
32.11
32.12
32.1332.14
32.15
REST OF THE CHAPTER4.50
4.504.50
4.50
4.50
4.50
4.504.50
3.604.50
4.504.50
4.50
4.50
4.50
4.504.50
3.604.50
4.504.50
4.50
4.50
4.50
4.504.50
3.60
CHAPTER 33
33.01
THE WHOLE CHAPTER0.00
2.250.00
2.250.00
2.25
CHAPTER 34
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 35
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 3636.04
REST OF THE CHAPTER2.25
0.002.25
0.002.25
0.00G/SCM/Q3/COL/17/Suppl.1
Page 24
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 37
37.07
REST OF THE CHAPTER2.25
0.002.25
0.002.25
0.00
CHAPTER 38
38.23.70
THE WHOLE CHAPTER0.00
3.600.00
3.600.00
3.60
CHAPTER 39
39.15
39.17
39.1839.22
39.23.21
39.24
39.25
39.26REST OF THE CHAPTER0.00
4.50
4.504.50
0.00
4.50
4.50
4.503.600.00
4.50
4.504.50
0.00
4.50
4.50
4.503.600.00
4.50
4.504.50
0.00
4.50
4.50
4.503.60
CHAPTER 40
40.11.10.00.00
40.11.20.00.00
40.11.30.00.00
40.11.40.00.00
40.11.50.00.00
40.11.91.00.0040.11.99.00.00
40.12
40.13
40.14
40.1540.16
40.17
REST OF THE CHAPTER4.50
4.50
0.00
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
2.254.50
4.50
0.00
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
2.254.50
4.50
0.00
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
2.25
CHAPTER 41
41.04.31.00.00
41.04.39.00.00
41.05.20.00.00
41.06.20.00.00
41.07.29.00.00
41.08.00.00.0041.09.00.00.00
41.11.00.00.00
REST OF THE CHAPTER2.25
2.25
2.25
2.25
4.50
2.252.25
4.50
0.002.25
2.25
2.25
2.25
4.50
2.252.25
4.50
0.002.25
2.25
2.25
2.25
4.50
2.252.25
4.50
0.00
CHAPTER 42
42.03
REST OF THE CHAPTER0.00
0.002.25
4.504.50
4.50
CHAPTER 43
43.01
REST OF THE CHAPTER0.00
2.250.00
2.250.00
2.25G/SCM/Q3/COL/17/Suppl.1
Page 25
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 44
44.09.10.10.00
44.09.10.20.00
44.09.20.10.0044.09.20.20.00
44.10
44.11
44.12
44.13
44.14
44.1544.16
44.17
44.18
44.19
44.2044.21
REST OF THE CHAPTER3.60
3.60
3.603.60
3.60
3.60
3.60
3.60
4.50
4.504.50
4.50
0.00
0.00
0.000.00
0.003.60
3.60
3.603.60
3.60
3.60
3.60
3.60
4.50
4.504.50
4.50
4.50
4.50
4.504.50
0.003.60
3.60
3.603.60
3.60
3.60
3.60
3.60
4.50
4.504.50
4.50
4.50
4.50
4.504.50
0.00
CHAPTER 45
45.01
45.02.00.00.00
REST OF THE CHAPTER0.00
0.00
3.600.00
0.00
3.600.00
0.00
3.60
CHAPTER 46
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 47
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 48
48.01.00.00.00
48.02.51.00.00
48.02.52.90.00
48.02.53.00.0048.02.60.90.10
48.02.60.90.90
48.04
48.05
48.10.21.00.00
48.17
48.1848.19.10.00.00
48.20
48.21
48.22
48.23REST OF THE CHAPTER0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
4.50
4.500.00
4.50
4.50
4.50
4.503.600.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
4.50
4.500.00
4.50
4.50
4.50
4.503.600.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
4.50
4.500.00
4.50
4.50
4.50
4.503.60
CHAPTER 49
49.07.00.20.00
49.07.00.30.00
REST OF THE CHAPTER0.00
0.00
0.000.00
0.00
4.500.00
0.00
4.50G/SCM/Q3/COL/17/Suppl.1
Page 26
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 50
50.001
50.002
50.00350.004
50.005
50.006
50.0072.25
2.25
0.003.60
3.60
3.60
4.502.25
2.25
0.003.60
3.60
3.60
4.502.25
2.25
0.003.60
3.60
3.60
4.50
CHAPTER 51
51.01
51.02
51.0351.04
51.05
51.06
51.07
51.08
51.09
51.1051.11.11.10.00
51.11.19.10.00
51.11.20.10.00
51.11.30.10.00
51.11.90.10.0051.12.11.10.00
51.12.19.10.00
51.12.20.10.00
51.11.30.10.00
51.12.90.10.00REST OF THE CHAPTER0.00
0.00
0.000.00
0.00
3.60
3.60
3.60
3.60
3.603.60
3.60
3.60
3.60
3.603.60
3.60
3.60
3.60
3.604.500.00
0.00
0.000.00
0.00
3.60
3.60
3.60
3.60
3.603.60
3.60
3.60
3.60
3.603.60
3.60
3.60
3.60
3.604.500.00
0.00
0.000.00
0.00
3.60
3.60
3.60
3.60
3.604.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
CHAPTER 52
52.01
52.02
52.03
52.04
52.05
52.0652.07
52.08
52.09
52.10
52.1152.120.00
0.00
0.00
3.60
3.60
3.603.60
3.60
3.60
3.60
3.603.600.00
0.00
0.00
3.60
3.60
3.603.60
3.60
3.60
3.60
3.603.600.00
0.00
0.00
3.60
3.60
3.603.60
4.50
4.50
4.50
4.504.50
CHAPTER 53
53.04
53.05
53.07
53.083.60
3.60
3.60
3.603.60
3.60
3.60
3.603.60
3.60
3.60
3.60G/SCM/Q3/COL/17/Suppl.1
Page 27
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
53.10
53.11
REST OF THE CHAPTER4.50
4.50
0.004.50
4.50
0.004.50
4.50
0.00
CHAPTER 54
54.07
54.08
REST OF THE CHAPTER3.60
4.50
3.603.60
4.50
3.604.50
4.50
3.60
CHAPTER 55
55.12
55.1355.14
55.15.11.00.00
55.15.12.00.00
55.15.13.00.00
55.15.19.00.0055.15.21.00.00
55.15.22.00.00
55.15.29.00.00
55.15.91.00.00
55.15.92.00.0055.15.99.00.00
55.16
REST OF THE CHAPTER3.60
3.603.60
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
3.60
3.603.60
3.603.60
4.50
4.50
3.60
4.504.50
3.60
4.50
4.50
4.504.50
4.50
3.604.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
3.60
CHAPTER 56
56.01
56.02
56.03
56.04.90.10.0056.06.00.00.00
56.07.29.10.00
REST OF THE CHAPTER3.60
3.60
3.60
3.603.60
3.60
4.503.60
3.60
3.60
3.603.60
3.60
4.504.50
4.50
4.50
3.604.50
4.50
4.50
CHAPTER 57
57.01
57.02
57.03
57.04
57.053.60
3.60
3.60
4.50
3.603.60
3.60
3.60
4.50
3.604.50
4.50
4.50
4.50
4.50
CHAPTER 58
58.01.21.00.00
58.01.22.00.00
58.01.23.00.00
58.01.24.00.00
58.01.25.00.00
58.01.26.00.00
58.04
58.0558.06.31.00.90
58.06.32.00.193.60
3.60
3.60
3.60
3.60
3.60
3.60
3.603.60
3.603.60
3.60
3.60
3.60
3.60
3.60
3.60
3.603.60
3.604.50
4.50
4.50
4.50
4.50
4.50
4.50
4.504.50
4.50G/SCM/Q3/COL/17/Suppl.1
Page 28
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
58.07
58.08.90.00.00
58.10
REST OF THE CHAPTER3.60
3.60
3.60
4.503.60
3.60
3.60
4.504.50
4.50
4.50
4.50
CHAPTER 59
59.02
59.0759.11
REST OF THE CHAPTER3.60
3.603.60
4.503.60
3.603.60
4.504.50
4.504.50
4.50
CHAPTER 60
60.001
60.0020.00
0.003.60
3.604.50
4.50
CHAPTER 61
61.16
REST OF THE CHAPTER0.00
0.004.50
2.254.50
CHAPTER 62
62.12.20.00.00
62.12.30.00.00
62.12.90.00.00
62.15
62.16REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.004.504.50
4.50
4.50
4.50
4.502.254.50
4.50
4.50
4.50
4.504.50
CHAPTER 63
63.01.10.00.00
63.01.20.10.00
63.01.20.20.00
63.01.20.90.00
63.01.30.00.00
63.01.40.00.0063.01.90.00.00
63.02
63.03
63.04
63.05.10.10.0063.05.10.90.00
63.05.20.00.00
63.05.33.10.00
63.05.33.20.00
63.05.39.00.0063.05.90.10.00
63.05.90.90.00
63.06.11.00.00
63.06.12.00.00
63.06.21.00.00
63.06.22.00.00
63.06.29.00.0063.06.31.00.00
63.06.39.00.000.00
0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
0.00
0.000.00
0.004.50
2.25
4.50
4.50
4.50
4.504.50
2.25
2.25
2.25
4.504.50
2.25
2.25
2.25
2.254.50
4.50
4.50
0.00
2.25
2.25
4.504.50
2.254.50
4.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.50
4.50
4.504.50
4.50G/SCM/Q3/COL/17/Suppl.1
Page 29
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
63.07.20.00.00
63.07.90.10.00
63.07.90.20.00
63.07.90.00.90REST OF THE CHAPTER0.00
0.00
0.00
0.004.50
2.25
4.50
0.004.50
4.50
4.50
0.00
CHAPTER 64
64.03.20
64.03.30
64.03.40
64.03.51
64.03.59
64.03.9164.03.99
64.04.20
64.06
REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
4.504.50
4.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.504.50
4.50
4.50
4.50
4.50
4.504.50
4.50
4.50
4.50
CHAPTER 65
65.05
65.06
REST OF THE CHAPTER2.25
2.25
4.502.25
2.25
4.504.50
4.50
4.50
CHAPTER 66
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 67
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 68
68.12.50
REST OF THE CHAPTER2.25
4.502.25
4.504.50
4.50
CHAPTER 69
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 70
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 71
71.17
REST OF THE CHAPTER2.25
0.002.25
0.002.25
0.00
CHAPTER 72
72.02.60.00.00
72.02.99.00.00
72.03
72.0472.05
72.06
REST OF THE CHAPTER0.00
0.00
0.00
0.000.00
0.00
3.600.00
0.00
0.00
0.000.00
0.00
3.600.00
0.00
0.00
0.000.00
0.00
3.60
CHAPTER 73
THE WHOLE CHAPTER 4.50 4.50 4.50G/SCM/Q3/COL/17/Suppl.1
Page 30
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
CHAPTER 74
74.01
74.02
74.0374.04
74.05
74.06
REST OF THE CHAPTER3.60
3.60
3.600.00
3.60
3.60
4.503.60
3.60
3.600.00
3.60
3.60
4.503.60
3.60
3.600.00
3.60
3.60
4.50
CHAPTER 75
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 76
76.01
76.02
REST OF THE CHAPTER0.00
0.00
4.500.00
0.00
4.500.00
0.00
4.50
CHAPTER 78
78.01
78.02
78.0378.04
REST OF THE CHAPTER0.00
0.00
3.603.60
4.500.00
0.00
3.603.60
4.500.00
0.00
3.603.60
4.50
CHAPTER 79
78.04
78.05
78.06
78.07
REST OF THE CHAPTER3.60
3.60
4.50
4.50
0.003.60
3.60
4.50
4.50
0.003.60
3.60
4.50
4.50
0.00
CHAPTER 80
80.001
80.002REST OF THE CHAPTER0.00
0.004.500.00
0.004.500.00
0.004.50
CHAPTER 81
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 82
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 83
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 84
84.01
84.09.10.00.0084.11
84.12
84.13.30.10.00
84.13.91.20.00
84.29.40.00.00
84.502.40.00.00
84.83.10.10.0084.83.30.10.000.00
0.000.00
0.00
0.00
0.00
0.00
0.00
0.000.000.00
0.000.00
0.00
0.00
0.00
0.00
4.50
0.000.000.00
0.000.00
0.00
0.00
0.00
0.00
4.50
0.000.00G/SCM/Q3/COL/17/Suppl.1
Page 31
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
84.83.40.30.00
REST OF THE CHAPTER0.00
4.500.00
4.500.00
4.50
CHAPTER 85
85.23.11
85.23.12
85.23.13
85.23.20.00.0085.23.90.10
85.24
REST OF THE CHAPTER0.00
0.00
0.00
0.000.00
0.00
4.500.00
0.00
0.00
0.000.00
0.00
4.500.00
0.00
0.00
0.000.00
0.00
4.50
CHAPTER 86
86.02
REST OF THE CHAPTER0.00
4.500.00
4.500.00
4.50
CHAPTER 87
87.01.30.00.00
87.01.90.00.00
87.02.90.10.0087.06
87.10
REST OF THE CHAPTER0.00
0.00
0.000.00
4.50
4.500.00
0.00
0.000.00
4.50
4.500.00
0.00
0.00
0.004.50
4.50
CHAPTER 88
88.01.10.00.00
88.02
REST OF THE CHAPTER4.50
4.50
0.004.50
4.50
0.004.50
4.50
0.00
CHAPTER 89
89.01.10.10
89.01.90.10
89.02
89.04
89.05
REST OF THE CHAPTER4.50
4.50
4.50
4.50
4.50
0.004.50
4.50
4.50
4.50
4.50
0.004.50
4.50
4.50
4.50
4.50
0.00
CHAPTER 90
90.01.20 .00.00
90.05
90.06
90.07
90.08
90.1090.11
90.12
90.13
90.14
90.15
90.16
REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
0.00
4.500.00
0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
0.00
4.500.00
0.00
0.00
0.00
0.00
0.000.00
0.00
0.00
0.00
0.00
0.00
4.50
CHAPTER 91
91.06
91.07
91.124.50
4.50
4.504.50
4.50
4.504.50
4.50
4.50G/SCM/Q3/COL/17/Suppl.1
Page 32
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 92
92.01.10
92.01.20
92.03
92.07
92.08.90REST OF THE CHAPTER0.00
0.00
0.00
0.00
0.004.500.00
0.00
0.00
0.00
0.004.500.00
0.00
0.00
0.00
0.004.50
CHAPTER 93
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 9494.03.30
94.03.40
94.03.50
94.03.60
94.03.90.10.00THE WHOLE CHAPTER0.00
0.00
0.00
0.00
0.004.504.50
4.50
4.50
4.50
4.504.504.50
4.50
4.50
4.50
4.504.50
CHAPTER 95
THE WHOLE CHAPTER 4.50 4.50 4.50
CHAPTER 9696.01.10.00.00
REST OF THE CHAPTER0.00
4.500.00
4.500.00
4.50
CHAPTER 97
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 98THE WHOLE CHAPTER 0.00 0.00 0.00
PARAGRAPH ONE. Exports of the products classified in subheading 17.01.11.90.00 of the
customs tariff, shipped after the date on which this decree comes into force, shall be eligible for the
following Tax Reimbursement Certificate (CERT)  percentages, by country of destination:
PANAMA, ARUBA, BONAIRE AND CURAÇAO 2.25
EXPORT QUOTA TO THE UNITED STATES. 0.00REST OF EXPORTS TO THE UNITED STATES. 2.25
REST OF THE WORLD 2.25
PARAGRAPH TWO. Exports of cacao paste c ontaining added sugar or other sweeteners
classified in tariff heading 18.06 shall not be entitled to a CERT regardless of the country of
destination.
PARAGRAPH THREE. Exports of coking coal  classified in tariff subheading 27.01.12.00.90,
shipped after the date on which this decree comes in to force, shall be eligible for a CERT of 3.600 per
cent regardless of the country of destination.G/SCM/Q3/COL/17/Suppl.1
Page 33
PARAGRAPH FOUR. Exports of the product s classified in tariff subheadings
30.004.500.10.00 and 30.004.90.29.90, shipped after the date on which this decree comes into force,
shall be eligible for a CERT of 4.500 per cent when  presented in the form of gelatine capsules and of
2.25 per cent when presented in other forms.
PARAGRAPH FIVE. Exports of the combat vehicl es classified in tariff heading 87.10 shall
not be entitled to a CERT regardless of the country of destination.
Article 2. Exports of the products classified in the following tariff chapters, headings and
subheadings, shipped after the date of this decree and up to 31 December 1996, shall be eligible for
the following Tax Reimbursement Certificate (CER T) percentages, by country of destination:
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
03.05 6.50 6.50 6.50
03.06.13 6.50 6.50 6.50
05.10 6.50 6.50 6.50
06.03.90 0.00 0.00 4.25
07.09.10 6.50 6.50 6.50
07.09.20 6.50 6.50 6.50
07.09.30 6.50 6.50 6.50
07.09.40 6.50 6.50 6.50
07.09.51 6.50 6.50 6.50
07.09.52 6.50 6.50 6.50
07.09.60 6.50 6.50 6.50
07.09.70 6.50 6.50 6.50
07.11.10 6.50 6.50 6.50
07.11.40 6.50 6.50 6.50
07.11.90 6.50 6.50 6.50
08.04 6.50 6.50 6.50
08.07 6.50 6.50 6.50
08.10.10 6.50 6.50 6.50
08.11 6.50 6.50 6.50
09.04 6.50 6.50 6.50
11.02.20 6.50 6.50 6.50
11.02.30 6.50 6.50 6.50
12.07.40 6.50 6.50 6.50
12.11.90.20.00 6.50 6.50 6.50
12.11.90.30.00 6.50 6.50 6.50
12.11.90.90.00 6.50 6.50 6.50
17.03 4.25 4.25 4.25
20.01.10.00.00 6.50 6.50 6.50
20.01.20.00.00 6.50 6.50 6.50
20.01.90.90.00 6.50 6.50 6.50
20.05.10 6.50 6.50 6.50
20.05.20 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 34
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
20.05.40 6.50 6.50 6.50
20.05.51 6.50 6.50 6.50
20.05.59 6.50 6.50 6.50
20.05.60 6.50 6.50 6.50
20.05.80 6.50 6.50 6.50
20.05.90 6.50 6.50 6.50
20.07 6.50 6.50 6.50
20.08 6.50 6.50 6.50
20.09 6.50 6.50 6.50
23.09.90 6.50 6.50 6.50
24.01 6.50 6.50 6.50
25.03 4.25 4.25 4.25
25.23.10 4.25 4.25 4.25
25.23.21 5.60 5.60 5.60
34.06 6.50 6.50 6.50
35.05 6.50 6.50 6.50
39.16 5.60 5.60 5.60
39.17.32 6.50 6.50 6.50
39.24 6.50 6.50 6.50
39.26.10 6.50 6.50 6.50
39.26.20 6.50 6.50 6.50
39.26.30 6.50 6.50 6.50
40.08 4.25 4.25 4.25
40.16.93 6.50 6.50 6.50
40.16.99 6.50 6.50 6.50
42.02 0.00 6.50 6.50
42.03 0.00 4.25 6.50
44.09.10.10.00 5.60 5.60 5.60
44.09.10.20.00 5.60 5.60 5.60
44.09.20.10.00 5.60 5.60 5.60
44.09.20.20.00 5.60 5.60 5.60
44.14 6.50 6.50 6.50
44.15 6.50 6.50 6.50
44.17 6.50 6.50 6.50
44.20 0.00 6.50 6.50
44.21 0.00 6.50 6.50
46.01 6.50 6.50 6.50
46.02 6.50 6.50 6.50
48.18.30 6.50 6.50 6.50
48.18.40 6.50 6.50 6.50
48.18.90 6.50 6.50 6.50
48.20.30 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 35
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
48.20.40 6.50 6.50 6.50
48.23.11 6.50 6.50 6.50
49 0.00 6.50 6.50
50.001 4.25 4.25 4.25
51.11.11.10.00 5.60 5.60 6.50
51.11.11.20.00 6.50 6.50 6.50
51.11.11.40.00 6.50 6.50 6.50
51.11.11.90.00 6.50 6.50 6.50
51.11.19.10.00 5.60 5.60 6.50
51.11.19.20.00 6.50 6.50 6.50
51.11.19.40.00 6.50 6.50 6.50
51.11.19.60.00 6.50 6.50 6.60
51.11.20.10.00 5.60 5.60 6.50
51.11.20.20.00 6.50 6.50 6.50
51.11.20.40.00 6.50 6.50 6.50
51.11.20.90.00 6.50 6.50 6.50
51.11.30.10.00 5.60 5.60 6.50
51.11.30.20.00 6.50 6.50 6.50
51.11.30.40.00 6.50 6.50 6.50
51.11.30.90.00 6.50 6.50 6.50
51.11.90.10.00 5.60 5.60 6.50
51.11.90.20.00 6.50 6.50 6.50
51.11.90.40.00 6.50 6.50 6.50
51.11.90.90.00 6.50 6.50 6.50
51.12.11.10.00 5.60 5.60 6.50
51.12.1120.00 6.50 6.50 6.50
51.12.11.40.00 6.50 6.50 6.50
51.12.11.90.00 6.50 6.50 6.50
51.12.19.10.00 5.60 5.60 6.50
51.12.19.20.00 6.50 6.50 6.50
51.12.19.40.00 6.50 6.50 6.50
51.12.19.90.00 6.50 6.50 6.50
51.12.20.10.00 5.60 5.60 6.50
51.12.20.20.00 6.50 6.50 6.50
51.12.20.40.00 6.50 6.50 6.50
51.12.20.90.00 6.50 6.50 6.50
51.12.30.10.00 5.60 5.60 6.50
51.12.30.20.00 6.50 6.50 6.50
51.12.3040.00 6.50 6.50 6.50
51.12.30.90.00 6.50 6.50 6.50
51.12.90.10.00 5.60 5.60 6.50
51.12.90.20.00 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 36
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
51.12.90.40.00 6.50 6.50 6.50
51.12.90.90.00 6.50 6.50 6.50
51.13 6.50 6.50 6.50
52.04.11 5.60 5.60 5.60
52.05.31 5.60 5.60 5.60
52.05.32 5.60 5.60 5.60
52.05.44 5.60 5.60 5.60
52.08.11 5.60 5.60 6.50
52.08.12 5.60 5.60 6.50
52.08.13 5.60 5.60 6.50
52.0819 5.60 5.60 6.50
52.08.29 5.60 5.60 6.50
52.08.32 5.60 5.60 6.50
52.08.33 5.60 5.60 6.50
52.08.39 5.60 5.60 6.50
52.08.59 5.60 5.60 6.50
52.09.11 5.60 5.60 6.50
52.09.12 5.60 5.60 6.50
52.09.19 5.60 5.60 6.50
52.11.59 5.60 5.60 6.50
52.12.11 5.60 5.60 6.50
52.12.15 5.60 5.60 6.50
52.12.23 5.60 5.60 6.50
52.12.25 5.60 5.60 6.50
54.07.10 5.60 5.60 6.50
54.07.20 5.60 5.60 6.50
54.07.30 5.60 5.60 6.50
54.07.41 5.60 5.60 6.50
54.07.53 5.60 5.60 6.50
54.07.72 5.60 5.60 6.50
54.07.82 5.60 5.60 6.50
55.06.20 5.60 5.60 5.60
55.13.29 5.60 5.60 6.50
55.13.33 5.60 5.60 6.50
55.13.41 5.60 5.60 6.50
55.15.12 6.50 6.50 6.50
55.15.91 6.50 6.50 6.50
55.16.12 6.50 6.50 6.50
55.16.13 6.50 6.50 6.50
55.16.14 6.50 6.50 6.50
55.16.22 6.50 6.50 6.50
55.16.24 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 37
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
56.07.10 6.50 6.50 6.50
56.07.21 6.50 6.50 6.50
56.07.29.10.00 5.60 5.60 6.50
56.07.29.90.00 6.50 6.50 6.50
57.03 5.60 5.06 6.50
58.01.10 6.50 6.50 6.50
58.06.40 6.50 6.50 6.50
58.07 5.60 5.60 6.50
58.08.10 6.50 6.50 6.50
58.08.90 5.60 5.60 6.50
58.10 5.60 5.60 6.50
59.07 5.60 5.60 6.50
59.09 6.50 6.50 6.50
59.11 5.60 5.60 6.50
60.02.10 0.00 5.60 6.50
60.02.20 0.00 5.60 6.50
60.02.42 0.00 5.60 6.50
60.02.92 0.00 5.60 6.50
61.01 0.00 4.25 6.50
61.02 0.00 4.25 6.50
61.03 0.00 4.25 6.50
61.04 0.00 4.25 6.50
61.05 0.00 4.25 6.50
61.06 0.00 4.25 6.50
61.07 0.00 4.25 6.50
61.08 0.00 4.25 6.50
61.09 0.00 4.25 6.50
61.10 0.00 4.25 6.50
61.11 0.00 4.25 6.50
61.12 0.00 1.25 6.50
61.13 0.00 4.25 6.50
61.14 0.00 4.25 6.50
61.15 0.00 4.25 6.50
61.16 0.00 6.50 6.50
61.17 0.00 4.25 6.50
62.01 0.00 4.25 6.50
62.02 0.00 4.25 6.50
62.03 0.00 4.25 6.50
62.04 0.00 4.25 6.50
62.05 0.00 4.25 6.50
62.06 0.00 4.25 6.50
62.07 0.00 4.25 6.50G/SCM/Q3/COL/17/Suppl.1
Page 38
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
62.08 0.00 4.25 6.50
62.09 0.00 4.25 6.50
62.10 0.00 4.25 6.50
62.11 0.00 4.25 6.50
62.12.10.00.00 0.00 4.25 6.50
62.12.20.00.00 0.00 4.25 6.50
62.12.30.00.00 0.00 6.50 6.50
62.12.90.00.00 0.00 6.50 6.50
62.13 0.00 4.25 6.50
62.14 0.00 4.25 6.50
62.15 0.00 6.50 6.50
62.16 0.00 6.50 6.50
62.17 0.00 4.25 6.50
63.01.10.00.00 0.00 6.50 6.50
63.01.20.10.00 0.00 4.25 6.50
63.01.20.20.00 0.00 6.50 6.50
63.01.20.90.00 0.00 6.50 6.50
63.01.30.00.00 0.00 6.50 6.50
63.01.40.00.00 6.50 6.50 6.50
63.01.90.00.00 0.00 6.50 6.50
63.04 0.00 4.25 6.50
64.01 6.50 6.50 6.50
64.02 6.50 6.50 6.50
64.03.12.00.00 6.50 6.50 6.50
64.03.19.00.00 6.50 6.50 6.50
64.03.20.00.00 6.50 6.50 6.50
64.03.30.00.00 0.00 6.50 6.50
64.03.40.00.00 0.00 6.50 6.50
64.03.51.00.00 0.00 6.50 6.50
64.03.59.00.00 0.00 6.50 6.50
64.03.91.00.00 0.00 6.50 6.50
64.03.99.00.00 0.00 6.50 6.50
64.04.11.00.00 6.50 6.50 6.50
64.04.19.00.00 6.50 6.50 6.50
64.04.20.00.00 0.00 6.50 6.50
64.05 6.50 6.50 6.50
64.06 0.00 6.50 6.50
65.04 6.50 6.50 6.50
65.05.10 4.25 4.25 6.50
68.02.21 6.50 6.50 6.50
68.02.91 6.50 6.50 6.50
68.11.20 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 39
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
68.11.30 6.50 6.50 6.50
68.11.90 6.50 6.50 6.50
69.06 6.50 6.50 6.50
69.11 6.50 6.50 6.50
70.04 6.50 6.50 6.50
72.10.11 5.60 5.60 5.60
72.10.12 5.60 5.60 5.60
73.17 6.50 6.50 6.50
73.20.20 6.50 6.50 6.50
73.21.11 6.50 6.50 6.50
73.21.81 6.50 6.50 6.50
74.12 6.50 6.50 6.50
74.13 6.50 6.50 6.50
76.16.10 6.50 6.50 6.50
82.04 6.50 6.50 6.50
82.11 6.50 6.50 6.50
83.01 6.50 6.50 6.50
83.02 6.50 6.50 6.50
83.03 6.50 6.50 6.50
83.06 6.50 6.50 6.50
84.02 6.50 6.50 6.50
84.13.70 6.50 6.50 6.50
84.15.82 6.50 6.50 6.50
84.18.30 6.50 6.50 6.50
84.18.50 6.50 6.50 6.50
84.19 6.50 6.50 6.50
84.21 6.50 6.50 6.50
84.52.40 0.00 6.50 6.50
84.79.20 6.50 6.50 6.50
85.13.10 6.50 6.50 6.50
85.16.40 6.50 6.50 6.50
85.16.60 6.50 6.50 6.50
85.34 6.50 6.50 6.50
85.37 6.50 6.50 6.50
87.08.29 6.50 6.50 6.50
87.16.39 6.50 6.50 6.50
87.16.40 6.50 6.50 6.50
90.01.50 6.50 6.50 6.50
90.03.11 6.50 6.50 6.50
94.01.50 6.50 6.50 6.50
94.01.61 6.50 6.50 6.50
94.01.71 6.50 6.50 6.50G/SCM/Q3/COL/17/Suppl.1
Page 40
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
94.02.90 6.50 6.50 6.50
94.03.10.00.00 6.50 6.50 6.50
94.03.20.00.00 6.50 6.50 6.50
94.03.30.00.00 0.00 6.50 6.50
94.03.40.00.00 0.00 6.50 6.50
94.03.50.00.00 0.00 6.50 6.50
94.03.60.00.00 0.00 6.50 6.50
94.03.70.00.00 6.50 6.50 6.50
94.03.80.00.00 6.50 6.50 6.50
94.03.90.10.00 0.00 6.50 6.50
94.03.90.20.00 6.50 6.50 6.50
94.03.90.90.00 6.50 6.50 6.50
94.04 6.50 6.50 6.50
94.05 6.50 6.50 6.50
95.06.62 6.50 6.50 6.50
96.09 6.50 6.50 6.50
PARAGRAPH ONE. Exports of the products cl assified in tariff subheadings 49.07.00.20.00
and 49.07.00.30.00 are excepted from the provisions of this article, since they are not entitled toCERTs as established in Article 1 of this decree.
Article 3. The national government shall periodically evaluate budget performance for the
CERTs for the purpose of revising the levels established in Articles 1 and 2 of this decree, if
necessary.
Article 4. Exports of the products classified in the following tariff subheadings, shipped after
the date of this decree and up to 31 December 1996, shall be eligible for the following Tax
Reimbursement Certificate (CERT) percentages, by country of destination:
COUNTRY OF
DESTINATIONPANAMA,
ARUBA,
BONAIRE AND
CURAÇAOUNITED STATES
AND PUERTO
RICOREST OF THE
WORLD
0833001200 0.00 1.50 3.00
0803001910 0.00 1.50 3.00
0803001990 0.00 1.50 3.00
PARAGRAPH: The national government shall peri odically evaluate the behaviour of exports,
trends in international prices and the budget performance of the CERTs for the products referred to in
this article, for the purpose of revising the levels established herein, if necessary.
Article 5. Exports to Mexico of products classified in the tariff chapters, headings and
subheadings referred to in Articles 2 and 4 of this decree shall be eligible for the CERT percentages
established in Article 1 of this decree.G/SCM/Q3/COL/17/Suppl.1
Page 41
Article 6. The provisions of Articles 1, 2 and 4 of this decree shall not apply to exports to
Bolivia, Ecuador and Venezuela.
Article 7. As of 1 January 1997, exports of the products referred to in Articles 2 and 4 of this
decree shall be eligible for the CERT percentages established in Article 1 of this decree.
Article 8. This decree comes into force on the date it is published.For publication and execution. Done in Santafe de Bogota, D. C., on 29 May 1996.
Jose Antonio Ocampo Gaviria, Morris Harf Me yer, Minister of Finance and Public Credit , the
Minister of Foreign Trade.G/SCM/Q3/COL/17/Suppl.1
Page 42
8. Resolution 1092 of 1997 (30 April)
“Determining the procedure for recognition of entitlement to Tax Reimbursement Certificates
(CERTs)”
The Director General of the Colombian Foreign Trade Administration (INCOMEX),
In use of his legal powers, particularly those conferred under Article 3 of Decree 466 of 13
March 1992 and Decree 546 of 5 March 1997 and other supplementary provisions,
CONSIDERING
That Article 1 of Decree 546 of 5 March 1997 on “Designating the entities authorized to grant
and process the Tax Reimbursement Certificates (CERTs)” established that as of 1 May 1997, the
Colombian Foreign Trade Administration (INCOMEX) would be administratively responsible for
granting them.
That to comply with the requirements of Article 1 of Decree 546 of 1997, it is necessary to
establish the formalities for administrative proceedings.
RESOLVES
CHAPTER I
ARTICLE 1. ORIGIN AND DEFINITION OF THE CERT. The Tax Reimbursement
Certificate (CERT) was created by Law 48 of 1983, as a flexible instrument to support exports, whose
levels may be determined by the national government at any time, based on the products and theconditions on export markets. It is the responsibility of the Ministry of Finance and Public Credit to
print and issue the Tax Reimbursement Certificates, upon recognition of entitlement by INCOMEX.
ARTICLE 2. PURPOSE OF THE CERT. Under the law, through the Tax Reimbursement
Certificate (CERT), the national government may:
a. Promote exports by refunding sums equivalent to all or part of the indirect taxes, charges and
contributions paid by the exporter.
b. Promote, on the basis of exported value, activities to increase export volumes.
ARTICLE 3. REGULATIONS. The legal system governing the Tax Reimbursement
Certificate (CERT) is established in decrees issued  by the national government, subject to the general
provisions established in Law 48 of 1983 and Law 7 of 1991, Decrees 636 of 1984, 987 and 2350 of
1991, 446, 714, 719, 1147, 1608, 1650 and 1748 of 1992, 402, 1740 and 2440 of 1994, 955, 1403 y
2233 of 1996, 546 and 727 of 1997, the present resolution and other provisions that develop, amend
or replace them.
ARTICLE 4. EXPIRY. The Tax Reimbursement Cert ificates (CERTs) expire two years after
they are issued, as established in Article 13 of Decree 636 of 1984.
ARTICLE 5. PERSONS CONSIDERED TO BE EXPORTERS. For the purposes of
recognition of entitlement to a Tax Reimbursement Certificate (CERT), exporters shall mean:
(a) Natural or juridical persons who sell goods produced in the country abroad;G/SCM/Q3/COL/17/Suppl.1
Page 43
(b) International marketing companies duly re gistered with the Ministry of Foreign
Trade, who sell goods produced in the country abroad.
(c) Natural or juridical persons and international marketing companies who sell goods
produced in the country to users of free zones, provided it can be demonstrated that
they have been exported from the country permanently.
(d) Goods and services users of free zones who sell goods abroad produced in their free-
zone installations.
ARTICLE 6. RECOGNITION OF ENTITLEMENT TO A TAX REIMBURSEMENT
CERTIFICATE. Based on lawful exports actually made and conversion of the corresponding foreign
currency, exporters may apply to INCOMEX, through commercial banks and other legally
incorporated financial institutions authorized to perform exchange operations, for recognition of
entitlement to a Tax Reimbursement Certificate (CERT).
Exports of capital goods financed by credits with terms of more than one year shall also be
entitled to a CERT, without detriment to complia nce with the obligation to convert the foreign
currency in accordance with the exchange regime.
INCOMEX shall recognize entitlement where it is shown that the requirements established in
Article 8 of this resolution have been complied with and, on that basis and on the basis of evidence
and reports, it is demonstrated that the exports are lawful and have been made.
A final decision by INCOMEX ending an administration action recognizing entitlement to a
Tax Reimbursement Certificate (CERT) shall be reported to the Ministry of Finance and Public Credit
for its purposes.
ARTICLE 7. OPERATIONS THAT DO NOT CONFER ENTITLEMENT TO A CERT. The
following shall not be entitled to a CERT:
(a) The export operations expressly declared ineligible by the national government, such
as the re-export of goods, temporary exports, exports of samples and products in non-
commercial quantities, exports of oil and petroleum byproducts and coffee exports.
(b) Operations that do not comply with the requirements established in Article 8 of this
resolution.
(c) Operations related to the special foreign trade systems (SEIC).
ARTICLE 8. REQUIREMENTS FOR RECOGNITION OF ENTITLEMENT TO A TAX
REIMBURSEMENT CERTIFICATE (CERT).
INCOMEX, in accordance with Article 11 of Decree 636 of 1984, shall recognize entitlement
to a Tax Reimbursement Certificate (CERT) once the following requirements have beendemonstrated:
(a) The foreign currency from the foreign trade operation has been converted through a
legally-incorporated financial intermediary au thorized by the competent authority, for
which purpose the exchange declaration shall be presented.
In the event that the exporter has used a duly-authorized clearing account, it shall
present the exchange declaration through the financial intermediary accompanied by
the credit note or the statement of account issued by the foreign bank.G/SCM/Q3/COL/17/Suppl.1
Page 44
This requirement shall not apply where the application for the CERT is for exports of
capital goods financed by credits with terms of more than one year, in which event
the photocopy of the credit document (letter of credit, letter of exchange, etc.) shall be
required.
(b) The National Customs and Excise Director ate (DIAN) has provided INCOMEX with
a copy of the duly-completed export document (DEX).
Where the export for which a CERT is requested has been made to a free zone, the
exit form for the goods issued by the user-operator, demonstrating that the goods have
been shipped abroad, duly countersigned by the National Customs and Excise
Directorate, shall be attached to the application.
If the goods exported to a free zone were used in the production of a good by an
industrial user, the certificate of inclusion, countersigned by the National Customs
and Excise Directorate, shall be attached.
Where the application for a CERT is based on exports of goods produced in an export
processing zone, the form covering exit of the goods from the zone, in lieu of the
export document, and the certificate of inclusion, issued by the user-operator upon
exit of the goods abroad, shall be attached, duly countersigned by the National
Customs and Excise Directorate.
(c) No administrative or criminal investigation is under way regarding the effectuation or
legality of the respective exports. INCOMEX shall suspend the processing of the
applications immediately upon receiving an official communication from the
corresponding authorities regarding the existence of such investigations or in theevent that INCOMEX forwards to those auth orities applications for CERTs because it
has doubts regarding their legality, authenticity or effectuation (Article 4(c) of Decree
987 of 1991).
(d) The application for a Tax Reimbursement Certificate is presented to INCOMEX
within a maximum of six months counted from the date on which the foreign
currency was converted.
The six-month term shall be computed by calendar starting on the date of conversion,
which means that it shall expire on the same day in the corresponding month. If the
last day of the term is a weekend or holiday, the time limit for presenting the
application shall be extended to the next working day.
(e) Demonstration of the legality and effectuation of the exports, to which end
INCOMEX may require the follow ing documents, as appropriate:
1. Air or maritime waybill or international consignment note issued by the shipping company.
2. Commercial invoice.
3. Certification, invoice and address of the supplier of the raw materials and inputs or the
finished products, as appropriate.
4. Certificate of existence and legal representation issued by the competent authority not more
than three months earlier.G/SCM/Q3/COL/17/Suppl.1
Page 45
5. Certification of the address of the consignee of the goods.
6. Certificate from the importer of receipt of the goods.
7. Certificate of payment of indirect taxes. In this case, the following shall be attached where
mandatory:
(a) Sales declaration by the exporter for the bi-monthly period in which it declared the
purchase of the goods used in the export and the export itself (tax-exempt sale)
associated with the export document on which application for the CERT was based.
(b) Certification signed by the statutory auditor or accountant stating that the “Sales Tax
Payable” account is being officially posted in the accounting books, in accordance
with the requirements of the Tax Administration and that line 1 of the sales tax
declaration shows the value in pesos of the export for which a total or partial CERT is
applied for.
8. Certification of the address of the consignee of the goods.
ARTICLE 9. EXTENSIONS. INCOMEX may extend the term for submitting an application
for the Tax Reimbursement Certificate referred to in Article 8 (d) of this resolution for up to an
additional six months, upon compliance with the following requirements:
(a) Application by the exporter fully justifying the reason for the extension, submitted to
INCOMEX through a financial intermediary.
(b) Application by the financial intermediary to INCOMEX, attaching the request from
the exporter and giving information on the number and date of the exchange
declaration, value in United States dollars (US$), and the number and date of theexport document.
(c) Official filing of the application with INCOMEX within the six-month term referred
to in Article 11 (d) of Decree 636 of 1984.
After studying the request for an extension and its justification, INCOMEX shall decide
whether it is warranted and shall inform the exporter of its decision through the financialintermediary.
ARTICLE 10. LOSS OF ENTITLEMENT TO A CERT. In accordance with Article 18 of
Decree 636 of 1984, and without detriment to any applicable criminal penalties, upon a decision by
the competent authority, an exporter who violates the exchange, customs or foreign trade provisions
regulating exports may be penalized with loss of entitlement to a CERT for 12 months on exports
made. This means that exports made during that period shall not be eligible for a CERT. For repeatoffences, loss of entitlement to a CERT shall be for a period of not less than four years.
These penalties shall be imposed by the Deputy Director of Operations of INCOMEX, in an
administrative decision that indicates the administrative channels for appeal.
ARTICLE 11. SUSPENSION OF PROCESSING. INCOMEX shall suspend processing of
applications for CERTs in the event there are doubts about the legality or effectuation of exports
immediately upon receiving an official communication from the corresponding authorities and until
such time as the decision is known or in the ev ent that INCOMEX forwards  applications for CERTs
to those authorities because it has doubts regarding their legality or effectuation. If the exporter isfound guilty, it shall forfeit its entitlement to a CERT (Article 4 (c) of Decree 987).G/SCM/Q3/COL/17/Suppl.1
Page 46
ARTICLE 12. CERT LEVELS. CERT levels are established by the national government
based on the products exported and the conditions on the respective markets. They may be adjusted at
any time but in no event may their term of validity be less than three months, as provided in Article 9
of Decree 636 of 1984.
The applicable CERT level shall be the level in effect on the date that the export was shipped.
Goods that have not yet been shipped shall be treated as established in Article 17 of this resolution.
ARTICLE 13. ENTITLEMENT TO CERTs FOR OPERATIONS IN EXPORT
PROCESSING ZONES FOR GOODS AND SERVICES. CERTs shall be granted for permanent
exports to free zones in accordance with Decrees 2233 of 1996 and 727 of 1997 and regulationsamending or replacing them, without detriment to the other requirements established in the general
provisions governing the incentive.
ARTICLE 14. BASIS FOR DETERMINATION OF THE AMOUNT OF THE TAX
REIMBURSEMENT CERTIFICATES. INCOMEX sha ll base payment of the Tax Reimbursement
Certificates on the following:
1. For permanent exports through regular channels, the FOB value.
2. In the case of the special import-export systems (Vallejo Plan), the basis for paying the Tax
Reimbursement Certificate shall be domestic value added.
3. In the case of goods produced in export processing zones for goods and services, the CERT
shall be paid on the basis of the value added in the free zone, in accordance with Article 2 of
Decree 727 of 14 March 1997.
ARTICLE 15. EXCHANGE RATE. The Tax Reimbur sement Certificate (CERT) shall be
calculated in United States dollars and paid in Co lombian pesos at the representative market exchange
rate in effect on the working day immediately prior to the date on which the export foreign currency is
converted.
For exports of capital goods whose payment has been financed with credits with terms of
more than one year backed by suitable securitie s, the exchange rate mentioned in the preceding
paragraph shall be the rate in effect on the date on which the goods are shipped.
For the purposes of this resolution, capital goods are goods defined as such by the Board of
Directors of the Central Bank.
ARTICLE 16. CALCULATIONS BASED ON TYPE OF EXPORTS. The following
calculations shall apply, depending on the export system:
(a) For regular exports: CERT = the FOB value in US$ X the representative market rate
X the applicable level/100.
(b) For exports under special import-export systems (Vallejo Plan): CERT = the domestic
value added in US$ X the representative market rate X the applicable level/100.
(c) For operations in export processing zones for goods and services: CERT = the
domestic value added in the free zone in US$ X the representative market rate X the
applicable level/100.G/SCM/Q3/COL/17/Suppl.1
Page 47
ARTICLE 17. TAX REIMBURSEMENT CERTIFICATES (CERTS) FOR PRODUCTS
REMAINING IN THE COUNTRY AT THE RESPONSIBILITY AND RISK OF THE FOREIGN
BUYER. Article 1 of Decree 1533 of 20 June 1984 orders the payment, issue and delivery of Tax
Reimbursement Certificates for exports of products for which the exporter has made the
corresponding conversion of foreign currency, even through the export goods have not yet beenshipped.
In this case, it shall be shown that the goods have actually been placed at the disposal of the
foreign buyer and, even though they have not left the country physically, they are here at the
responsibility and risk of the buyer.
In this case, the requisites for determination of the amount and recognition of the CERT shall
be:
(a) Those established in Article 8 of this resolution, with the exception of (b).
(b) Copy of the sales contract for the good to be exported and for which the foreign
currency was converted.
(c) Copy of the document or documents transf erring the merchandise, showing that the
good is at the responsibility and risk of the foreign buyer, stating in each case, the
value in foreign currency of the sale and the date on which it was made.
(d) Copy of the sales invoice issued by the ex porting vendor in the name of the foreign
buyer.
(e) If necessary on account of the product, a copy of the certificate issued by the general
bonded warehouse stating the quantity and value of the product to be shipped.
The amount of the Tax Reimbursement Certificate CERT shall be determined on the basis
established in Article 14 of this resolution.
The applicable level shall be the level in effect on the date of the document or documents
transferring the goods covered in the sales contract, using the percentages established by the national
government.
ARTICLE 18. APPLICATIONS FOR CERTS WITH EXCHANGE DECLARATIONS FOR
FOREIGN CURRENCY PAID INTO CLEARING ACCOUNTS. For requests of this kind, the
original exchange declaration shall be presented to INCOMEX by the financial intermediary,accompanied by a letter signed by the accountant or statutory auditor of the exporting company
certifying the value of the deposit and the date on which it was made to the clearing account, attaching
a photocopy of the credit note or statement of account showing the operation. Should the exporter not
be legally required to have a statutory auditor or accountant, presentation of the copy of the credit note
or the statement of account of the clearing account shall suffice.
In such cases, the CERTs shall be paid using the exchange rate in effect on the date on which
the deposit was made to the clearing account.
ARTICLE 19. ERRORS IN THE INFORMATION REPORTED IN THE EXCHANGE
DECLARATIONS. If, during the processing of an application for a CERT, INCOMEX detects errors
or inconsistencies in the data in the exchange declaration or the DEX, which make it impossible to
pay the incentive, it shall inform the exchange intermediary in writing so that the necessary
corrections can be made within the time limit esta blished in the exchange regulations for correcting
exchange declarations,.G/SCM/Q3/COL/17/Suppl.1
Page 48
Where the errors or inconsistencies do not involve the declared value and are detected after
expiry of the time limit established in the exchange regulations and on that account the exchange
declaration cannot be corrected, the following procedure shall be applied for the purpose of issuing a
CERT. The exporter shall remit a letter to INCOMEX through its financial intermediary, giving thecorrect data for the declaration, within one month after the pertinent communication was sent. A
photocopy of the exchange declaration is to be attached.
Should a corrected exchange declaration be presented after a CERT has been paid that
requires adjustments in the value of the incentive,  the financial intermediary that accepts the new
exchange declaration shall be responsible for determining whether the exporter is required to repay
the CERTs or whether it is necessary to increase the CERTs. In both cases, the exporter shall presentthe new exchange declaration through the same fina ncial intermediary. The intermediary shall inform
INCOMEX about the adjustment and require the exporter to repay the CERTs to the Ministry of
Finance and Public Credit, where applicable.
CHAPTER IIRecognition and payment of the Tax Reimburseme nt Certificate (CERT) against a guarantee
ARTICLE 20. GUARANTEES. For recognition of entitlement to a CERT against guarantees,
INCOMEX shall be governed by the provisions of Article 12 of Decree 636 of 1984 and provisionsamending or replacing it.
CHAPTER IIIAdministrative proceedings related to applicatio ns for recognition of entitlement to the Tax
Reimbursement Certificate (CERT)
ARTICLE 21. ADMINISTRATIVE PROCEEDING. Begins with official filing of the
application and ends with a final administrative decision on the application for the tax incentive, in
accordance with the Code of Administrative Law.
ARTICLE 22. PRESENTATION OF THE APPLICATION FOR RECOGNITION OF
ENTITLEMENT TO THE TAX REIMBURSEMENT CERT IFICATE. Applications for CERT shall
be presented by financial intermediaries duly authorized by exporters, by completing the forms
supplied by INCOMEX, accompanied by the power of attorney.
Where special powers of attorney are concerned, they shall be granted by the exporter to the
financial intermediary for each application and shall show that the power was granted personally
before a judge or notary.
A special power shall not be required if the exporter has granted the financial intermediary a
general power of attorney in a public document  enumerating the powers conferred, which are to
include the authority to present applications, receive CERTs and be notified of the decisions reached
by INCOMEX in relation to applications for CERTs.
Where they exist, general powers of attorney shall be attached and shall be retained by
INCOMEX. For each application, it shall be sufficie nt to give the number, date and notary’s office
that drew up the power. The power shall be consid ered current until otherwise notified by the
principal.
ARTICLE 23. OFFICIAL FILING OF THE APPLICATION. Completed applications for
CERTs, accompanied by the respective documentation and the cover letter shall be presented by theG/SCM/Q3/COL/17/Suppl.1
Page 49
financial intermediaries to INCOMEX at the CERT Di vision in Santa Fe de Bogota or at the Regional
or Sectional Directorates elsewhere in the country, during working hours.
Applications shall be officially filed when they are stamped with the date and time of receipt
by INCOMEX, which is fundamental for determining compliance with Article 8 (d) and 22 of thisresolution.
ARTICLE 24. PROCESSING. Once an application fo r a CERT has been officially filed and
the export document (DEX) has been remitted by DIAN, INCOMEX shall begin the procedure for
granting a CERT, starting with a review and verification of the documentation attached by the
financial intermediary, in accordance with Article 8 of this resolution.
In the event that the export document (DEX) has not been remitted by DIAN, INCOMEX
shall inform the financial intermediary with a copy to  the exporter, stating that it is unable to begin
studying the application for that reason. The time limit for issuing a decision shall begin to run from
the date on which the DEX is received by INCOMEX.
ARTICLE 25. REQUEST FOR ADDITIONAL INFORMATION OR DOCUMENTATION.
Where the application has not been properly completed or additional information or documentation is
required to reach a decision, the financial intermediary shall be informed, on a single occasion, in a
written communication giving a precise account of the additional information or the corrections
required. A copy of the communication shall be placed on the file.
ARTICLE 26. TACIT DISCONTINUANCE. In the event that the interested party fails to
comply with the request within two months after th e date of delivery of the communication referred to
in Article 25 of this resolution, the application shall be filed away and a cancelled copy shall be
returned to the financial intermediary, expressly stating that the process has been halted on the
grounds of tacit or presumed discontinuance, in accordance with Article 13 of the Administrative Law
Code.
This does not prevent a new application from being filed within the time limit established in
Article 8 (d) and Article 9 of this resolution.
ARTICLE 27. TIME LIMIT FOR DECIDING ON APPLICATIONS FOR GRANT OF A
CERT. Applications for grant of a CERT shall be decided upon within 15 working days after they
have been officially filed, provided that INCOMEX is in possession of the exchange declaration, the
DEX and the other documents and information necessary to accredit the effectuation and legality of
the respective foreign trade operation. Where no evidence or information necessary for reaching a
decision is missing but it is impossible to decide on the application within that time limit, theinterested party shall be informed of the reasons for the delay and given a date on which a decision or
response shall be issued.
ARTICLE 28. INTERRUPTION OF THE TIME LIMIT. The time limit for deciding on or
answering an application for grant of a CERT shall be interrupted in the following cases:
(a) When INCOMEX requests additional information or documentation from the applicant, as
established in Article 25 of this resolution.
Counting of the time limit shall resume on the date that the applicant presents the new
documents or information in response to the reque st by INCOMEX, provided the tacit discontinuance
provided for in Article 26 of this resolution has not taken place.G/SCM/Q3/COL/17/Suppl.1
Page 50
(b) During the period established by INCOMEX for submitting evidence or for compiling the
information needed to reach an administrative decision. The time limit shall resume after the end of
that period.
When the applicant submits a comment or petition after the end of the period for submission
of evidence but before a decision has been reached on the matter, for the purpose of having its opinion
taken into account in reaching the decision.
The time limit for making a decision shall begin to run on the date after the document has
been officially submitted.
ARTICLE 29. ESTABLISHMENT AND EXAMINATION OF FILES. Once the documents
have been officially submitted, INCOMEX shall prepare a file on each application for grant of a
CERT, to which it shall add any further documentation submitted or gathered in relation to the
administrative proceeding. The file shall contain all the background information used in reaching the
decision.
ARTICLE 30. EVIDENCE. For the purpose of verifying the events on which applications for
the grant of CERTs are based, during the administrative proceeding evidence may be ordered and
obtained in accordance with the Administrative Law Code.
All of the types of evidence provided for in the Code of Civil Procedure and such other
instruments as are useful to INCOMEX in reaching a decision shall be admissible. The applicant is
required to show that the foreign trade operation and the conversion of foreign exchange were legal
and actually took place.
The evidence shall be called for in an order issued by the Subdirectorate of Operations, to be
notified in official record of proceedings to be posted in a public place and left there during working
hours on that day.
The order shall be included in the official record of proceedings on the day after it is issued
and shall contain:
(a) The name of the applicant and the financial intermediary acting as its representative.
(b) The date of the order.
(c) The date of the official record of proceedings and signature of the official, as
applicable.
The order calling for evidence shall be enforceable three days after it has been taken down or
once all appeals have been ruled on.
Once the order is final, the evidence shall be submitted within the prudential term established
by the Subdirectorate of Operations.
ARTICLE 31. DECISION. Based on the evidence and reports, the Deputy Director of
Operations shall reach a decision, giving the reasons therefore, and shall make notifications as
established in the following article. Appeals of administrative decisions regarding the grant of CERTs
may be made through administrative channels to the Deputy Director of Operations, in the terms
established in the Administrative Law Code.G/SCM/Q3/COL/17/Suppl.1
Page 51
ARTICLE 32.NOTIFICATIONS. Decisions ending  an administrative proceeding shall be
personally notified to the interested party or its representative as provided in Article 44 of the
Administrative Law Code.
When personal notification is made, the interested party shall be given the original of the
decision. A copy of the decision shall be added to the file.
The text of the decision and the notification shall indicate what recourse is available against
the decision being notified, the place where appeals can be filed and the time limit for doing so.
If it is not possible to make a personal notification within five days after the summons has
been sent by certified mail, an edict shall be posted in a public place in INCOMEX for a period of 10
days, containing the conclusions of the decision.
Where, in the opinion of INCOMEX, a decision directly and immediately affects third parties
who have not been involved in the proceedings, th e conclusions of the decision shall be published on
one occasion in a widely-circulated newspaper. The text of the publication shall indicate whatrecourse is available against the decision, the official with whom appeals should be filed and the time
limit for doing so.
ARTICLE 33. ADMINISTRATIVE SILENCE. If no notification of a decision has been made
within three month after the application was filed, the decision shall be understood as negative.Interruptions in the administrative proceedings shall be taken into account for the purposes of
counting this time limit.
Negative administrative silence shall not ex empt or excuse INCOMEX from the duty of
deciding on the initial application, except where the interested party has appealed throughadministrative channels against the decision implicit in the administrative silence.
CHAPTER IVDelivery of the administrative decision on the amount and recognition of entitlement to a Tax
Reimbursement Certificate (CERT)
ARTICLE 34. DELIVERY OF THE ADMINISTRATIVE DECISION ON THE AMOUNT
AND RECOGNITION OF ENTITLEMENT TO A CERT: Once an administrative decision granting a
Tax Reimbursement Certificate (CERT) has become final, INCOMEX shall inform the Ministry of
Finance and Public Credit or its successor, for the purpose of issuing the corresponding certificate.
CHAPTER V
CERTIFICATIONSARTICLE 35. TAX CERTIFICATIONS. For the purposes of Article 257 of the Tax Code,
INCOMEX shall, on the request of an exporter, certify that the CERTs were granted during the
respective tax year.
ARTICLE 36. UNREGULATED ASPECTS. Aspects no t covered in this resolution referring
to the administrative proceeding for determining the amount and recognizing entitlement to CERTs
shall be governed, in order, by the Administrative Law Code and the rules established in Article 3 of
this resolution or amendments or additions thereto.
ARTICLE 37. TRANSITORY. The powers of attorn ey filed with the Central Bank prior to
1 May 1997 with respect to administrative proceedings for the grant of CERTs shall be understood asG/SCM/Q3/COL/17/Suppl.1
Page 52
referring for all legal purposes to INCOMEX unt il completion of the corresponding administrative
proceeding, and therefore it shall not be necessary to ratify them or grant new powers until 30 June
1997.
ARTICLE 38. ENTRY INTO FORCE. This resoluti on shall come into force on the date it is
published in the Journal of the Ministry of Foreign Trade, INCOMEX Section.
For publication and execution. Done in Santa Fe de Bogota on 30 April 1997, Vicente
Giordanelli Duran, Director General.G/SCM/Q3/COL/17/Suppl.1
Page 53
9. Decree 33 of 2001 (12 January)
Establishing the percentages of the Tax Reimbursement Certificates (CERTs) and issuing
other provisions .
The President of Colombia, in use of his constitutional and legal powers, particularly those
conferred under Article 189 (25) of the Political Constitution, and subject to the general regulations
established in Laws 48 of 1983 and 7 of 1991,
CONSIDERING:That Law 48 of 1983 established the Tax Reimbursement Certificate (CERT) as a flexible
instrument to support exports, whose levels may be determined by the national government at any
time, depending on the products and the conditions on the markets to which they are exported;
That Articles 4 of Law 48 of 1983 and 7 of Law 7 of 1991 establish that through the CERTs,
the national government may promote exports by refunding sums equivalent to all or part of theindirect taxes paid by exporters and support activities to increase exports;
That the national government has determined to  establish percentages for the CERTs that are
consistent with its fiscal policies for the year 2001;
DECREES:
Article 1. Exports of the products classified in the following tariff chapters, headings and
subheadings, shipped after this decree comes into force, shall be eligible for the following Tax
Reimbursement Certificate (CERT) percentages, by country of destination:
Panama, Aruba   United States  Rest of the
Bonaire and Curaçao and Puerto Rico     world
CHAPTER 1
01.05.11.00.00 2.50            2.50        2.50
01.05.19.00.00 2.50            2.50        2.50REST OF THE CHAPTER 0.00            0.00        0.00
CHAPTER 2
THE WHOLE CHAPTER 0.00            0.00        0.00
CHAPTER 3
03.01 0.00            0.00         0.00
03.05.59.10.00 0.00            0.00         0.00
REST OF THE CHAPTER 2.50            2.50         2.50
CHAPTER 4
THE WHOLE CHAPTER 2.50            2.50         2.50G/SCM/Q3/COL/17/Suppl.1
Page 54
 Panama, Aruba United States           Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 5
05.02 2.25 2.25 2.25
05.03 2.25 2.25 2.25
CHAPTER 5
05.04 2.50 2.50 2.50
05.11.91 2.50 2.50 2.50
05.11.99.90.00 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 6
06.01 2.25 2.25 2.25
06.02 2.25 2.25 2.25
06.03 0.00 0.00 2.2506.04 2.25 2.25 2.25
CHAPTER 7
07.09.90 0.00 0.00 0.00
07.11.20.00.00 0.00 0.00 0.0007.11.30.00.00 0.00 0.00 0.00
07.13.20.90.00 0.00 0.00 0.00
07.13.40.90.00 0.00 0.00 0.00
07.14.10.00.00 2.25 2.25 2.25
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 8
08.02.11.00.00 0.00 0.00 0.00
08.02.12.00.00 0.00 0.00 0.00
08.02.21.00.00 0.00 0.00 0.00
08.02.22.00.00 0.00 0.00 0.00
08.02.31.00.00 0.00 0.00 0.0008.02.32.00.00 0.00 0.00 0.00
08.02.40.00.00 0.00 0.00 0.00
08.02.50.00.00 0.00 0.00 0.00
08.03.00.12.00 3.00 3.00 3.00
08.03.00.19.10 3.00 3.00 3.0008.03.00.19.90 3.00 3.00 3.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 9
09.01 0.00 0.00 0.00
09.03 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 10
10.03.00.90.00 2.25 2.25 2.25
10.05 2.50 2.50 2.50
10.06 2.50 2.50 2.50
10.07 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00G/SCM/Q3/COL/17/Suppl.1
Page 55
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 11
11.01.00.00.00 0.00 0.00 0.00
11.02.10.00.00 0.00 0.00 0.00
11.02.90.00.00 0.00 0.00 0.00
11.03.11.00.00 0.00 0.00 0.00
11.03.12.00.00 0.00 0.00 0.00
11.03.19.00.00 0.00 0.00 0.00
11.04.21.00.00 2.25 2.25 2.25
11.04.22.00.00 2.25 2.25 2.2511.04.29.00.00 0.00 0.00 0.00
11.04.30.00.00 0.00 0.00 0.00
11.07 2.25 2.25 2.25
11.08.11.00.00 0.00 0.00 0.00
11.09.00.00.00 0.00 0.00 0.00REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 12
12.01 2.50 2.50 2.50
12.03 2.50 2.50 2.5012.04.00.10.00 2.50 2.50 2.50
12.05.00.10.00 2.50 2.50 2.50
12.06 2.50 2.50 2.50
12.07 2.50 2.50 2.50
12.08 2.50 2.50 2.5012.09 2.50 2.50 2.50
12.11.90.20.00 2.50 2.50 2.50
12.11.90.30.00 2.50 2.50 2.50
12.11.90.90.00 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 13
13.02.11.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 14
14.01 2.50 2.50 2.50
14.03 2.50 2.50 2.50
14.04.10.10.00 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 15
15.21.10 0.00 0.00 0.00
15.21.90.20.00 0.00 0.00 0.00
15.22.00.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 56
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 16
16.04.16.00.00 0.00 0.00 0.00
16.04.30.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 17
17.01.11.10.00 2.50 2.50 2.50
17.01.91.00.00 2.50 2.50 2.50
17.01.99.00.00 2.50 2.50 2.5017.02.11.00.00 0.00 0.00 0.00
17.02.30.90.00 2.50 2.50 2.50
17.04.10 2.50 2.50 2.50
17.04.90 2.50 2.50 2.50
REST OF THE CHAPTER 2.25 2.25 2.25
CHAPTER 18
18.06 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 19
19.01.90.10.00 2.25 2.25 2.25
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 20
20.01.90.10.00 0.00 0.00 0.00
20.05.70.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 21
21.01 0.00 0.00 0.00
21.06.90.90.10 0.00 0.00 0.00REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 22
22.02 0.00 2.25 2.25
22.03.00.00.00 2.25 2.25 2.25REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 23
23.01.10.10.00 0.00 0.00 0.00
23.01.20 0.00 0.00 0.0023.02 0.00 0.00 0.00
23.03 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 24
THE WHOLE CHAPTER 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 57
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 25
25.01.00.11.00 2.50 2.50 2.50
25.01.00.12.00 2.50 2.50 2.50
25.01.00.19.00 2.50 2.50 2.50
25.03 2.50 2.50 2.50
25.05 2.50 2.50 2.50
25.06 2.50 2.50 2.5025.07 2.50 2.50 2.50
25.08 2.50 2.50 2.50
25.09 2.50 2.50 2.50
25.10 2.50 2.50 2.50
25.11.10.00.00 2.50 2.50 2.5025.15.11.00.00 2.50 2.50 2.50
25.15.12.00.00 2.50 2.50 2.50
25.19 2.50 2.50 2.50
25.20 2.50 2.50 2.50
25.22 2.50 2.50 2.5025.23.10.00.00 2.50 2.50 2.50
25.23.21.00.00 2.50 2.50 2.50
25.23.29.00.00 2.50 2.50 2.50
25.23.30.00.00 2.50 2.50 2.50
25.23.90.00.00 2.50 2.50 2.5025.26 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 26
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 27
27.01.11.00.00 2.50 2.50 2.50
27.01.12.00.90 0.00 0.00 0.00
27.04.00.10.00 2.50 2.50 2.50
27.08 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 28
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 29
29.02.20.00.00 0.00 0.00 0.00
29.02.30.00.00 0.00 0.00 0.00
29.02.41.00.00 0.00 0.00 0.00
29.02.42.00.00 0.00 0.00 0.00
29.02.43.00.00 0.00 0.00 0.0029.02.44.00.00 0.00 0.00 0.00
29.02.50.00.00 0.00 0.00 0.00
29.02.60.00.00 0.00 0.00 0.00
29.02.70.00.00 0.00 0.00 0.00G/SCM/Q3/COL/17/Suppl.1
Page 58
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 29
29.02.90.10.00 0.00 0.00 0.00
29.02.90.90.00 0.00 0.00 0.00
29.36 2.50 2.50 2.50
29.37 2.50 2.50 2.50
29.39 2.50 2.50 2.50
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 30
30.01.20 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 31
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 32
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 33
33.01 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 34
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 35
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 36
36.04 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 37
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 38
38.24.60 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 39
39.15 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 40
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 41
41.04.31.00.00 2.50 2.50 2.50
41.04.39.00.00 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 59
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 41
41.05.20.00.00  2.50 2.50 2.50
41.06.20.00.00 2.50 2.50 2.50
41.07.29.00.00 2.50 2.50 2.50
41.08.00.00.00 2.50 2.50 2.50
41.09.00.00.00 2.50 2.50 2.50
41.11.00.00.00 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 42
42.03 0.00 2.50 2.50
REST OF THE CHAPTER 0.00 2.50 2.50
CHAPTER 43
43.01 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 44
44.09.10.10.00 2.50 2.50 2.50
44.09.10.20.00 2.50 2.50 2.50
44.09.20.10.00 2.50 2.50 2.50
44.09.20.20.00 2.50 2.50 2.50
44.10 2.50 2.50 2.50
44.11 2.50 2.50 2.5044.12 2.50 2.50 2.50
44.13 2.50 2.50 2.50
44.14 2.50 2.50 2.50
44.15 2.50 2.50 2.50
44.16 2.50 2.50 2.50
44.17 2.50 2.50 2.50
44.18 0.00 2.50 2.5044.19 0.00 2.50 2.50
44.20 0.00 2.50 2.50
44.21 0.00 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 45
45.01 0.00 0.00 0.00
45.02.00.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 46
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 47
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 48
THE WHOLE CHAPTER 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 60
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 49
THE WHOLE CHAPTER 0.00 2.50 2.50
CHAPTER 50
50.03 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 51
51.01 0.00 0.00 0.00
51.02 0.00 0.00 0.00
51.03 0.00 0.00 0.00
51.04 0.00 0.00 0.00
51.05 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 52
52.01 0.00 0.00 0.00
52.02 0.00 0.00 0.00
52.03 0.00 0.00 0.00REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 53
53.04 2.50 2.50 2.50
53.05 2.50 2.50 2.5053.07 2.50 2.50 2.50
53.08 2.50 2.50 2.50
53.10 2.50 2.50 2.50
53.11 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 54
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 55
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 56
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 57
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 58
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 59
THE WHOLE CHAPTER 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 61
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 60
THE WHOLE CHAPTER 0.00 2.50 2.50
CHAPTER 61
61.16 0.00 2.50 2.50
REST OF THE CHAPTER 0.00 2.50 2.50
CHAPTER 62
REST OF THE CHAPTER 0.00 2.50 2.50
CHAPTER 63
63.01.10.00.00 0.00 2.50 2.50
63.01.20.10.00 0.00 2.25 2.50
63.01.20.20.00 0.00 2.50 2.5063.01.20.90.00 0.00 2.50 2.50
63.01.30.00.00 0.00 2.50 2.50
63.01.40.00.00 0.00 2.50 2.50
63.01.90.00.00 0.00 2.50 2.50
63.02 0.00 2.25 2.5063.03 0.00 2.25 2.50
63.04 0.00 2.25 2.50
63.05.10.10.00 0.00 2.50 2.50
63.05.10.90.00 0.00 2.50 2.50
63.05.20.00.00 0.00 2.50 2.5063.05.33.10.00 0.00 2.25 2.50
63.05.33.20.00 0.00 2.25 2.50
63.05.39.00.00  0.00 2.25 2.50
63.05.90.10.00 0.00 2.25 2.50
63.05.90.90.00 0.00 2.50 2.50
63.06.11.00.00 0.00 2.50 2.50
63.06.12.00.00 0.00 2.50 2.5063.06.21.00.00 0.00 0.00 2.50
63.06.22.00.00 0.00 2.25 2.50
63.06.29.00.00 0.00 2.25 2.50
63.06.31.00.00 0.00 2.50 2.50
63.06.39.00.00 0.00 2.50 2.5063.07.20.00.00 0.00 2.25 2.50
63.07.90.10.00 0.00 2.50 2.50
63.07.90.20.00 0.00 2.25 2.50
63.07.90.90.00 0.00 2.50 2.50
REST OF THE CHAPTER 0.00 2.25 2.50
CHAPTER 64
64.03.20 0.00 2.50 2.50
64.03.30 0.00 2.50 2.50
64.03.40 0.00 2.50 2.5064.03.51 0.00 2.50 2.50
64.03.59 0.00 2.50 2.50
64.03.91 0.00 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 62
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 64
64.03.99 0.00 2.50 2.50
64.04.20 0.00 2.50 2.50
64.06 0.00 2.50 2.50
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 65
65.05 2.25 2.25 2.50
65.06 2.25 2.25 2.50REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 66
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 67
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 68
68.12.50.00.00 2.25 2.25 2.25
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 69
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 70
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 71
71.17 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 72
72.02.60.00.00 0.00 0.00 0.00
72.02.99.00.00 0.00 0.00 0.00
72.03 0.00 0.00 0.00
72.04 0.00 0.00 0.0072.05 0.00 0.00 0.00
72.06 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 73
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 74
74.04 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 75
THE WHOLE CHAPTER 0.00 0.00 0.00G/SCM/Q3/COL/17/Suppl.1
Page 63
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 76
76.01 0.00 0.00 0.00
76.02 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 78
78.01 0.00 0.00 0.00
78.02 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 79
79.04 2.50 2.50 2.50
79.05 2.50 2.50 2.50
79.06 2.50 2.50 2.5079.07 2.50 2.50 2.50
REST OF THE CHAPTER 0.00 0.00 0.00
CHAPTER 80
80.01 0.00 0.00 0.00
80.02 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 81
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 82
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 83
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 84
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 85
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 86
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 87
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 88
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 89
THE WHOLE CHAPTER 2.50 2.50 2.50G/SCM/Q3/COL/17/Suppl.1
Page 64
Panama, Aruba United States Rest of the
Bonaire and Curaçao and Puerto Rico world
CHAPTER 90
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 91
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 92
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 93
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 94
94.03.30.00.00 0.00 2.50 2.50
94.03.40.00.00 0.00 2.50 2.50
94.03.50.00.00 0.00 2.50 2.50
94.03.60.00.00 0.00 2.50 2.50
94.03.90.10.00 0.00 2.50 2.50
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 95
THE WHOLE CHAPTER 2.50 2.50 2.50
CHAPTER 96
96.01.10.00.00 0.00 0.00 0.00
REST OF THE CHAPTER 2.50 2.50 2.50
CHAPTER 97
THE WHOLE CHAPTER 0.00 0.00 0.00
CHAPTER 98
THE WHOLE CHAPTER 0.00 0.00 0.00
Paragraph 1. Exports of the products classified in tariff subheading 17.01.11.90.00, shipped
after the date on which this decree comes into force, shall be eligible for the following Tax
Reimbursement Certificate (CERT) percentages, by country of destination:
PANAMA, ARUBA, BONAIRE AND CURAÇAO 2.25EXPORT QUOTA TO THE UNITED STATES 0.00
REMAINING EXPORTS TO THE UNITED STATES 2.25
REST OF THE WORLD 2.25Paragraph 2. Exports of cacao paste containing added sugar or other sweeteners classified in
tariff heading 18.06 shall not be entitled to a CERT, regardless of the country of destination.
Paragraph 3. Exports of coking coal classified in tariff subheading 27.01.12.00.90, shipped
after the date on which this decree comes into force, shall be eligible for a CERT of 2.50 per cent
regardless of the country of destination.G/SCM/Q3/COL/17/Suppl.1
Page 65
Paragraph 4. Exports of the products classified in tariff subheadings 30.04.50.10.00 and
30.04.90.29.90, shipped after the date on which this decree comes into force, regardless of the country
of destination, shall be eligible for a CERT of 2.50 per cent when presented in the form of gelatine
capsules and of 2.25 per cent when presented in other forms.
Paragraph 5. Exports of the combat vehicles classified in tariff heading 87.10 shall not be
eligible for a CERT, regardless of the country of destination.
Article 2. The national government shall periodically evaluate budget performance for the CERTs for
the purpose of revising the levels established in Article 1 of this decree, if necessary.
Paragraph. The national government shall monitor the CERTs granted each quarter and, in the
event that the CERTs granted for a tariff subhead ing amount to more than 15 per cent of the total
CERTs budgeted for that quarter, it may revise and lower the CERT rates for that subheading in order
to prevent concentration of credits and stay within the budget.
Article 3. The provisions established in Article 1 of this decree shall not apply to exports to
Bolivia, Ecuador and Venezuela.
Article 4. The provisions established in Article 1 of this decree shall not apply to exports to
Peru classified in tariff subheadings that are duty free in accordance with Decree 2622 of 1997.
Paragraph. Exports shipped to Peru shall have the right to the provisions established in
Article 1 of this decree only in the event that tariffs have not been completely removed, in compliance
with Decision 414 and the Bilateral Trade Agreements between Colombia and Peru.
Article 5. Applications for Tax Reimbursement Certificates shall be presented within a
maximum of three months counting from the date on which the foreign currency was converted.
Article 6. Tax Reimbursement Certificates issued after this decree comes into force shall
remain valid for one year and they may only be freely negotiated or used for the payment of taxes
within that period.
Article 7. This decree revokes Decree 955 of 1996 and other contrary provisions and comes
into effect on the day it is published.
For publication and execution.
Done in Bogota, D. C., on 12 January 2001, Andres Pastrana Arango , Juan Manuel Santos ,
Minister of Finance and Public Credit, and Santiago Rojas Arroyo , Deputy Minister of Foreign Trade
acting on behalf of the Minister of Foreign Trade .G/SCM/Q3/COL/17/Suppl.1
Page 66
10. Decree 2622 of 1997
“Partially amending Decrees 446 of 1992, 955 of 1996 and 1656 of 1997”
The President of Colombia
In exercise of his constitutional powers, particularly those conferred under Article 189 (25) of
the Political Constitution and subject to the provisions of Laws 48 of 1983 and 7 of 1991, and
CONSIDERINGThat Law 8 of 1973 approved the Cartagena Agreement and was amended through the
Protocols of Lima, Arequipa, Quito and Trujillo, approved under Laws 42 of 1978, 60 of 1987 and
323 of 1996.
That Law 17 of 1980 approved the Agreement establishing the Court of Justice of the
Cartagena Agreement, which determines that the decisions of the Commission are binding.
That to ensure equitable competition among the Member Countries of the Andean
Community, Decisions 324 and 330 of the Commission of the Cartagena Agreement provided that by
30 September 1992 at the latest, the Member Countries would eliminate subsidies for exports within
the subregion made under the Trade Liberalization Programme.
That to comply with the above commitment, the Government of Colombia, through Decrees
1608 and 1650 of 1992, excluded exports to Ecuador, Bolivia and Venezuela from the CERT, as they
are countries with which the Liberalization Programme was completed on 30 September 1992.
That Decision 414 of the Commission of the Andean Community established the Trade
Liberalization Programme between Peru and the other Member Countries for the products and under
the terms established therein.
That, in consequence, it is necessary to comply with Decisions 324 and 330 by excluding
exports shipped to Peru from the benefits of the CERT, classified in tariff subheadings that are duty
free by virtue of Decision 414 and the Bilateral Trade Agreements between Colombia and Peru.
DECREESARTICLE 1. Exports of products originating in Colombia shipped to Peru after 1 November
1997 classified in the following tariff subheadings shall not be eligible for the Tax ReimbursementCertificate (CERT).
NADINA NADINA NADINA NADINA
0105110000
01051900000302110000
0302120000
03021900000304900000
03051000000305200000
0305301000
03053090000303760000
03037700000303780000
0303790000
03037100000502100000
05029000000503000000
0504001000
0504002000G/SCM/Q3/COL/17/Suppl.1
Page 67
NADINA NADINA NADINA NADINA
0302210000
0302220000
03022300000302290000
0302310000
0302320000
0302330000
0302390000
0302400000
03025000000302610000
0302620000
0302630000
0302640000
03026500000302660000
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0302700000
0303100000
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0306190000
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0306231100
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0306291000
0306299000
0307100000
0307210000
0303720000
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0303750000
03072900000307310000
0307390000
03074100000307490000
0307510000
0307590000
0307600000
0307911000
0307919000
03079910000307999000
0402911000
0404900000
0407001000
04070020000408190000
0408910000
0408990000
0409000000
04100000000504003000
0510001000
0510009000
0511911000
05119120000511919000
0511999000
0601100000
0601200000
0602100000
0602200000
06023000000602400000
0604910000
06049900000701100000
0703200000
07039000000704100000
0704200000
0704900000
0705110000
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0707000000
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0709100000
0709200000
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0710290000
0710300000
0710400000
0710800000
0710900000
07111000000711400000
0711900000
0712300000
0712901000
0712909000
Only other vegetables; mixtures of dried vegetables, including chopped, sliced, ground or in
powder but not further prepared; Only potatoes, onions, mushrooms, truffles and garlic.G/SCM/Q3/COL/17/Suppl.1
Page 68
NADINA NADINA NADINA NADINA
0602900000
0603101010
06031010910603101099
0603102000
0603104000
0603109000
0603900000
06041000000713101000
0713109000
07132010000713311000
0713319000
0713321000
0713329000
0713331000
07133390000713391000
0713399000
07134010000713501000
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0714200000
07149000000811101000
0811109000
08112010000811209000
0811901000
0811909000
0812100000
0812901000
0812902000
Only arrowroot, salep, Jerusalem artichokes, and similar roots and tubers with high starch or
inulin content, fresh or dried, whether or not chopped or in the form of pellets; sago pith.
NADINA NADINA NADINA NADINA
0801110000
0801190000
0801210000
0801220000
0801310000
08013200000802900000
0804100000
0804200000
0804400000
08045010000804502000
0805201000
0805209000
0805301000
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0805400000
08059000000806100000
0806200000
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0808201000
0808202000
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08092000000809300000
0809400000
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0810200000
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08105000000810902000
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0902200000
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0904110000
0904120000
09042000000905000000
0906100000
0906200000
0907000000
09081000000908200000
0908300000
0909100000
0909200000
09093000000909400000
0909500000
0910100000
0910200000
09103000000910400000
09105000000910910000
0910990000
1003009000
1005100000
1006101000
1007001000
1103290000
1104110000
1104120000
1104190000
11042100001104220000
1106100000
1106309000
1107100000
1108140000
1108200000
12010010001201009000
1203000000
1204001000
1205001000
12060010001206009000
1207101000
1207109000
1207201000
12072090001207301000
1207309000
1207401000
1207501000
12075090001207601000
12076090001207910000
1207921000
1207929000
1207991000
1208100000
12089000001209110000
1209190000
1209210000
1209220000
12092300001209240000
1209250000
1209260000
1209290000
1209300000
1209911000
12099130001209914000
1209915000
1209991000
1209992000
12119020001211903000
1211909000
1301100000
1301200000
13019040001301909000
1302120000
1302130000
1302140000
13021900001302200000
1302310000
1302320000 1509100000 1605300000 2005590000G/SCM/Q3/COL/17/Suppl.1
Page 69
NADINA NADINA NADINA NADINA
1302390000
1401100000
1401200000
14019000001403100000
1403900000
1404101000
1501001000
1501003000
1502001100
15020019001502009000
1503000000
1504101100
1504101900
15041021001504102900
1504201000
1504209000
1504301000
15043090001505100000
1505901000
1505909000
1506001000
15060090001507100000
1508100000
15089000001510000000
1511100000
1512110000
15122100001513110000
1513190000
1513211000
1513212000
1514100000
1515110000
15151900001515210000
1515400000
1515600000
1516100000
15200000001521901000
1602100000
1602200000
1602310000
16025000001602900000
1604110000
1604120000
1604150000
16041900001604200000
1605100000
16052000001605400000
1605901000
1702192000
17022000001702301000
1702600000
1702901000
1702903000
1702904000
1702909000
17039000001704101000
1704109000
1901109000
1901901000
19019090001902400000
1903000000
2001100000
2001200000
20019090002002100000
2002900000
2003100000
2003200000
20049000002005100000
2005400000
20055100002005600000
2005800000
2005901000
20059090002006000000
2007100000
2007911000
2007912000
2008111000
2008119000
20081910002008192000
2008199000
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2008209000
20083000002008400000
2008500000
2008601000
2008609000
20087020002008709000
2008800000
2008910000
2008920000
20089920002008993000
2008999000
Only papayas prepared or otherwise preserved, whether or not containing added sugar or
other sweetening matter or with alcohol. Only m ilk flour. Only mangoes, prepared or otherwise
preserved, whether or not containing added sugar or other sweetening matter or with alcohol. Only
apples, plums, mameyes, including mixed, prepared or otherwise preserved, whether or not containing
added sugar or other sweetening matter or with alcohol; and other fruits and edible plants prepared or
preserved in alcohol.
NADINA NADINA NADINA NADINA
2009200000
2009300000
2009400000
2009500000
20096000002009801100
2009801200
2009801300
2009801400
20098020002009900000
21021010002102109000
2102200000
2102300000
2103100000
21032000002103301000
2103901000
2103902000
2103909000
21041010002104102000
21042000002106100000
2106902000
2106903000
2201900000
22041000002204210000
2204291000
2204299000
2204300000
22051000002205900000
2206000000 2208202000
2208203000
2208300000
2208400000
22085000002208600000
2208701000
2208709000
2208902000
22089041002208904200
2208904900
2208909000
23011090002519901000
25199020002809201090
28092020002825200000
2825300000G/SCM/Q3/COL/17/Suppl.1
Page 70
NADINA NADINA NADINA NADINA
2304000000
2305000000
23061000002306200000
2306300000
2306400000
2306500000
2306600000
2306700000
23069000002307000000
2308100000
2308900000
2309100000
23099010002309902000
2309903000
2401101000
2401102000
24013000002402100000
2402900000
 2403100000
 2403910000
 2501001100 2501001200
2501001900
2503000000
 2505100000
2505900000
2506100000
25062100002506290000
2507001000
2507009000
2508100000
25082000002508300000
2508400000
2508500000
2508600000
25087000002509000000
2510100000
2510200000
2511100000
25151100002515120000
25191000002519903000
2520100000
25202000002522100000
2522200000
2522300000
2523100000
2523210000
2523290000
25233000002523900000
2526100000
2526200000
2701110000
27011200902704001000
2708100000
2708200000
2801100000
28012000002801300000
2802000000
2815300000
2803000000
28041000002804210000
2804290000
2804300000
2804400000
2804500000
2804610000
28046900002804701000
2804709000
2804800000
2804900000
28051100002805190000
2805210000
2805220000
2805300000
28054000002806100000
2806200000
2807001000
2807002000
28080000002809100000
28092010102810001000
2810009000
28111100002811191000
2811192100
2811192200
2811192900
2811193000
2811199000
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2811229000
2811230000
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2812100000
2812900000
2813100000
28139020002813909000
2814100000
28142000002815110000
28151200002815200000
2816100000
2816200000
2816300000
2817001000
2817002000
28181000002818200000
2818300000
2819100000
2819901000
28199090002820100000
2820900000
2821101000
2821102000
28212000002822000000
2823001000
2823009000
2824100000
28242000002824900000
28251000002825400000
2825500000
28256010002825602000
2825700000
2825800000
2825901000
2825902000
2825904000
28259050002825909000
2826111000
2826112000
2826120000
28261900002826200000
2826300000
2826900000
2827100000
28272000002827310000
2827320000
2827330000
2827340000
28273500002827360000
2827380000
2827391000
2827392000
2827393000
2827399000
28274100002827491000
2827499000
2827510000
2827590000
28276010002827609000
2828100000
2828901100
2828902000
28289019002828903000
2829110000
2829191000
2829199000
28299010002829909000
2830100010G/SCM/Q3/COL/17/Suppl.1
Page 71
NADINA NADINA NADINA NADINA
2830100020
2830200000
28303000002830900000
2831100000
2831900000
2832100000
2832201000
2832209000
28323010002832309000
2833110000
2833190000
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2833292000
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2833299000
28333010002833309000
2833401000
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2834210000
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28352500002835260000
2835291000
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2835299000
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2836200000 2836300000
2836400000
28365000002836600000
2836700000
28369100002836920000
2836991000
2836992000
2836993000
2836994000
2836995000
28369960002836999000
2837110000
2837190000
2837200000
28380000002839110000
2839190000
2839200000
2839901000
28399020002839903000
2839909000
2840110000
2840190000
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2841100000
2841200000
2841300000
2841400000
2841500000
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2841700000
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2842902100
2842902200
2842902900
28429030002842909000
2843100000
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2844100000
28442000002844300000
2844400000
28445000002845100000
2845900000
2846100000
2846900000
2847000000
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2849901000
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28510030002851009000
2901100000
2901210000
2901220000
2901230000
2901241000
2901242000
2901290000
2902110000
29021900002903111000
2903112000
2903120000
2903130000
2903140000
2903150000
29031600002903191000
2903199000
2903210000
2903220000
29032300002903291000
2903299000
2903301000
2903309000
29034100002903420000
2903430000
2903440000
2903451000
29034520002903453000
2903454100
29034542002903454300
2903454400
29034545002903454600
2903454700
2903459000
2903460000
2903470000
2903491000
29034920002903499000
2903511000
2903512000
2903519000
29035910002903592000
2903599000
2903610000
2903621000
29036220002903690000
2904101000
2904109000
2904201000
29042020002904203000
2904204000
2904209000
2904900000
2905110000
2905121000
29051220002905130000
2905141000
2905142000
2905143000
29051500002905161000
2905169000
2905170000
2905191000
29051920002905193000
2905194000
2905199000
2905220000
29052900002905310000
2905320000
2905391000G/SCM/Q3/COL/17/Suppl.1
Page 72
NADINA NADINA NADINA NADINA
2905399000
2905410000
29054200002905430000
2905440000
2905490000
2905500000
2906110000
2906120000
29061300002906140000
2906190000
2906210000
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2907300000
2908100000
2908200000
2908900000
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29091910002909199000
2909200000
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29094100002909420000
2909430000
2909440000
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29094920002909493000
2909494000
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29094990002909500010
2909500090
2909601000
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2910200000
29103000002910901000
2910902000
2910909000
2911000000
2912110000
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2912193000
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2912410000
29124200002912491000
2912499000
2912500000
2912600000
29130000002914110000
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2914292000
2914299000
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29143900002914401000
2914409000
2914500000
2914610000
29146900002914700000
2915110000
2915121000
2915129000
29151300002915210000
2915220000
2915230000
29152400002915291000
2915299000
29153100002915320000
2915330000
2915340000
2915350000
2915391000
2915392000
29153930002915399000
2915401000
2915402000
2915501000
29155020102915502020
2915601100
29156019002915602100
29156029002915701000
2915702100
2915702200
2915702900
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2916319010
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2917140000
2917191000
2917192000
29171930002917199000
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2917391000
29173920002917393000
2917394000
2917399000
2918111000
2918112000
2918119000
29181200002918130000
2918140000
2918151000
2918152000
29181530002918159000
2918161000
2918162000
2918163000
29181690002918170000
2918190010
2918190090
2918211000
29182120002918221000
2918222000
2918230000
2918291100G/SCM/Q3/COL/17/Suppl.1
Page 73
NADINA NADINA NADINA NADINA
2918291200
2918291900
2918299000
29183000002918901000
2918902000
2918903000
2918909010
2918909020
2918909030
29189090402918909050
2918909090
2919001100
2919001200
29190019002919002000
2919009010
2919009020
2919009090
29201010002920102000
2920109010
2920109090
2920901000
29209020002920909000
2921110000
2921120000
2921190000
2921210000
2921220000
2921290000 2921300000
2921410000
2921421000
2921422000
29214290002921430000
2921440000
2921450000
2921490010
29214900902921511000
2921519000
2921590000
2922111000
29221120002922121000
2922122000
29221310002922132000
2922190000
2922210000
29222200002922290000
2922300000
2922410000
2922421000
2922429000
2922430000
29224910002922493000
2922494100
2922494200
2922495000
29224990002922501000
2922502000
2922503000
2922509020
29225090902923100000
2923200000
2923900010
2923900090
29241010002924109000
2924211000
2924219000
2924220000
2924291000
2924292000
29242930002924294000
2924299000
2925110000
2925191000
29251990002925201000
2925209010
2925209090
2926100000
29262000002926901000
2926902000
2926903000
2926904000
29269050002926909000
2927000000
29280010002928009000
2929101000
2929109000
29299000002930106000
2930109000
2930200000
2930301000
2930309000
2930400000
29309010102930901090
2930902000
2930903000
2930904000
2930905000
2930909010
2930909090
2931001000
2931002000
29310030002931009000
2932110000
2932120000
2932131000
29321320002932190000
2932210000
2932290010
2932290090
2932910000
2932920000
29329300002932940000
2932991000
2932992000
2932999010
29329990902933111000
2933112000
2933113000
2933119000
29331910002933199000
2933210000
2933290000
2933310000
29333200002933390000
2933400000
29335100002933591000
2933599010
2933599020
29335990902933610000
2933690000
2933710000
2933790000
2933901000
2933909010
29339090202933909090
2934100010
2934100090
2934200000
29343000002934901000
2934902000
2934903000
2934909010
29349090202934909090
2935000000
2938100000
2938901000
29389020002938909000
2940000000
2941101000
2941102000
2941103000
2941109010
29411090902941200000
2941301000
2941302000
2941309000
29414000002941500000
2941901000
2941902000
2941903000
29419040002941905000
2941906000
2941909000
2942000000
30011000003001201000
3001202000
3001203000G/SCM/Q3/COL/17/Suppl.1
Page 74
NADINA NADINA NADINA NADINA
3001209000
3001901000
30019090003002101100
3002101200
3002101300
30021019003002103100
3002103900
30022000003002301000
3002309000
3002901000
30029020003002903000
3002909000
30051010003005102000
3005109000
3005901000
30059031003005903900
3201901000
32019020003201903000
Except wadding, gauze, and similar articles (for example, dressings, adhesive plasters,
poultices), impregnated or coated with pharmaceutical substances or put up for retail sale for medical,surgical, dental or veterinary purposes.
NADINA NADINA NADINA NADINA
3005909000
30061010003006102000
3006109000
3006200000
3006301000
30063020003006303000
3006401000
3006402000
3006500000
30066000003101000000
3102100000
3102210000
3102290000
3102300000
3102400000
31025000003102600000
3102700000
31028000003102900000
31031000003103900000
3104100000
3104200000
3104300000
31049010003104909000
3105100000
3105200000
3105300000
31054000003105510000
3105590000
3105600000
3105901000
3105902000
3105909000
32019090003202100000
3202901000
32029090003203001100
32030012003203001300
3203001400
3203001900
3203002100
32030029003204110000
3204120000
3204130000
3204140000
32041510003204159000
3204160000
3204171000
3204179000
3204190000
3204200000
32049000003205000000
3206110000
32061900003206200000
32063000003206410000
3206420000
3206430000
3206491000
32064991003206499900
3206500000
3207100000
3207201000
32072090003207300000
3207401000
3207409000
3210002000
3201100000
3212100000
32012000003302101000
3302109000
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis
of one or more of these substances, of a kind used as raw materials in industry; Only of a kind used in
the food or drink industry.
NADINA NADINA NADINA NADINA
3302900000
3304100000
3304200000
33043000003305200000
3305300000
3306200000
36041000003604900000
3707100000
3707900000
38011000003801200000
3801300000
Only man-made fibres measuring 67 decitex or over, measuring not more than 67 decitex in
maximum cross-sectional dimension.G/SCM/Q3/COL/17/Suppl.1
Page 75
NADINA NADINA NADINA NADINA
3307300000
3307410000
3404100000
34042000003404901100
3404901900
3404902000
3407001000
3407002000
3407009000
35011000003501901000
3501909000
3502110000
3502190000
35022000003502901000
3502909000
3503001000
3503002000
35040010003504009000
3505100000
3507100000
3507901100
35079012003507901300
3507901900
3507902000
3507903000
3507904000
3507905000
35079060003507909000
3801900000
3802100000
3802901000
38029020003802909000
3803000000
3804001000
3804009000
38051010003805102000
3805200000
3805900000
3806100000
38062000003806300000
3806903000
3806904000
38069090003807000000
3808201000
3808209020
3808209090
3808301000
3808309010
38083090903809100000
3809910000
3809920000
3809930000
38101010003810102000
3810109000
3810901000
3810902000
38111100003811190000
3811211000
3811212000
3811219000
38112900003811900000
3812100000
3812200000
3812301000
3812309000
3813000000
38140000003815110000
3815120000
3815190010
3815190090
38159000003816000000
3817101000
3817102000
3817109000
38172000003818000000
3819000000
3820000000
3821000000
38220011003822002100
3823110000
3823120000
38231300003823190000
3824100000
3824200000
3824300000
3824400000
3824500000
38246000003824710000
3824790000
3824901100
3824901200
38249013003824902100
3824902200
3824903100
3824903200
3824904000
3824905000
3824909400
3824909500
3824909910
38249099903824906000
3824907000
3824909110
3824909190
3824909200
3824909300
39011000003901200000
3901300000
3901900000
3902100000
39022000003902300000
3902900000
3903110000
3903190000
39032000003903300000
3903900000
3904101000
3904102000
39041090003904210000
3904301000
3904500000
39046100003904690000
3904900000
3905300000
3905910000
3905991000
3905999000
39069010003907100000
3907201000
3907202000
3907203000
39072090003907300000
3907400000
3907600010
3907600020
39081010003908109000
3909500000
3910001000
3910009000
39111010003911109000
3911900000
3912110000
3912120000
3912201000
3912209000
39123100003912390000
3912900000
3913100000
3913901000
39139030003913904000
3913909000
3914000000
3917291000
39173300003918109000
3918909000
3920200010
3920200090
3920510000G/SCM/Q3/COL/17/Suppl.1
Page 76
NADINA NADINA NADINA NADINA
3920590000
3920610000
3920620000
39206300003920690000
3920730000
3920790000
3920930000
3920940000
3920990000
39211100003922101000
3923309010
3923309090
3923900000
39252000003925300000
3925900000
3926902000
39269030003926904000
4002391000
4002399100
4002399200
4002410000
4002491000
40024920004002510000
4002591000
4002592000
4002601000
40026091004002609200
4002701000
4002709100
40027092004002800000
4002910000
4002991000
4002992000
4003000000
4004000000
40059910004005999000
4006100000
4006900000
4007000000
40081900004010110000
4010120000
4010130000
40101900004010210000
4010220000
4010230000
4001100000
4010240000
4001210000
40102900004001220000
4011910000
4001291000
4012100000
Only retreaded pneumatic tires of the type used in motorcycles.
NADINA NADINA NADINA NADINA
4001292000
4001299000
4001300000
4002111000
4002112000
40021911004002191200
4002192100
4002192200
4002201000
40022091004002209200
4002311000
40023191004002319200
4013100000
4013200000
4013900000
4014100000
40151910004015901000
4015902000
4015909000
4016100000
40169100004016930000
4016940000
40169510004016952000
4016959000
4016992000
4016995000
4016997000
40170000004105200000
4106200000
4107290000
4111000000
42031000004203210000
4203290000
42033000004418500000
4418901000
4418909000
4420100000
4420900000
4421100000
4421901000
4421902000
4421903000
4421905000
4421909000
Only protective clothing for workmen and professionals, of natural, artificial or composition
leather. Only boxing gloves, gloves and mitts specially designed for use in sports, of natural, artificial
or composition leather. Only gloves and mitts of natural, artificial or composition leather, except thosespecially designed for use in sports and protective clothing for workers and professionals. Only
protective braces, belts and bandoliers for workmen and professionals, of natural, artificial or
composition leather.
NADINA NADINA NADINA NADINA
4204001000
4204002000
4204009000
4206100000
42069000104206900090
4302110000
43021200004302130000
4302190000
4302200000
4303100000
43039000004304000000
4802522000
44091010004409102000
4410110000
4410190000
4415100000
44152000004503100000
4503901000
45039090004504100000
4504901000
4504902000
4504909000
46011000004601200000
4601910000
4601990000G/SCM/Q3/COL/17/Suppl.1
Page 77
NADINA NADINA NADINA NADINA
4602100000
4602900000
48021000004802400000
4806100000
48062000004806300000
4806400000
48071000004807900000
Only straw paper and paperboard, including covered with paper other than straw paper, not
retouched or surface-coated and not impregnated.
NADINA NADINA NADINA NADINA
4416000000
44170010004417002000
44170090004811101000
48111090004811290000
4811311000
Only paper and paperboard, coated, impregnated or covered with plastic, except for the
manufacture of water-based abrasives.
NADINA NADINA NADINA NADINA
4418400000
48113190104811319090
48113910004811392000
49070010004907009000
Only paper and paperboard, coated, impregnated or covered with plastic, except for the
manufacture of water-based abrasives.
4908100000
4811393000
Only paper and paperboard, coated, impregnated or covered with plastic, except for the
manufacture of water-based abrasives.
NADINA NADINA NADINA NADINA
4811394000
4811399010
4811399020
48113990904811401000
4811901000
4811902000
4811908000
48131000004813200000
4813900000
4814100000
4814200000
48143000004814900000
4815000000
4816100000
4816300000
48173000004818500000
4818900000
4819600000
48231900004823200000
4823700000
4823902000
4823904000
48239050004823906000
4823909900
4908901000
4908909000
49119100005001000000
5002000000
5004000000
5005000000
50060000005007100000
5007200000
5007900000
51061000005111112000
5111119000
5111192000
5111199000
51112020005111209000
5111302000
5111309000
5111902000
51119090005112112000
5112114000
5112119000
5112192000
51122020005112302000
5112902000
5304101000
Only cards, not punched, for punchcard machines, cut to size.G/SCM/Q3/COL/17/Suppl.1
Page 78
NADINA NADINA NADINA NADINA
4901100010
4901100090
4901910000
49019900104901990090
4902100000
4902900010
4902900090
4904000000
4905100000
49059100004905990000
4906000000
5304109000
5304900000
53051100005305190000
5305210000
5305290000
53059100005305990000
5307100000
5307200000
5308100000
5308200000
5308300000
53089000005310100000
5402100010
5402100090
5402690000
54031000005403200000
5403310000
5403320000
54034100005403420000
5404101000
5404109000
5501200000
5501300000
5502001000
55032000005503300000
5503400000
5504100000
5902201000
59022090005902901000
5904100000
5909000000
59114000006107110000
6115931000
6115990000
6212100000
6305101000
6306290000
63063100006306390000
6307200000
6307901000
6402120000
Only footwear with outer soles and uppers of rubber or plastics, ski boots.
5505200000
6403120000
Only footwear with outer soles of plastics, natural, artificial or composition leather and uppers
of natural leather.
5506200000
6406910000
5506900000
Only staple fibres of other vinyl derivatives, carded, combed or otherwise processed for
spinning. (staple fibres and filaments)
6406993000
Only other parts of footwear, polyurethane.
5509410000
6406999000
Only gaiters, ankle boots and the like, parts of such articles of any material; other parts of
polyurethanes.G/SCM/Q3/COL/17/Suppl.1
Page 79
NADINA NADINA NADINA NADINA
5509910000
5509920000
56031100005603120000
5603130000
5603140000
5603910000
5603920000
5603930000
56039400005604200000
5605000000
5606000000
5607210000
56072910005607301000
5607309000
5609000000
5703200000
58043000005902101000
5902109000
6501000000
6502001000
65020090006503000000
6504000000
6505100000
6505900000
6506910000
6506920000
65069900006507000000
6601100000
6601910000
6601990000
66020000006603100000
6603200000
6603900000
6801000000
68022200006802230000
6802290000
6802910000
6802920000
68029300006802990000
6803000000
68061000006806200000
6806900000
68071000006807900000
6808000000
6809110000
6809190000
6810110000
6810190000
68109100006810990000
6811300000
6811900000
6812100000
68122000006812300000
6812400000
6812500000
6812600000
68127000006812901000
6812909000
6814100000
6814900000
68151000006815200000
6815910000
6904100000
6904900000
6905100000
6905900000
69060000006909110000
6909120000
6909190000
6909900000
69111000006914100000
6914900000
7001001000
7001003000
70021000007002200000
7002310000
7002320000
7002390000
70031210007003122000
7003191000
70031920007003200000
7003300000
70042000007004900000
7005100000
7005211010
7005211090
7005219000
7005291000
70052990007005300000
7006000000
7007190000
7008000000
70091000007009910000
7011100000
7011200000
7011900000
7012000000
7013210000
7013310000
7013320000
7013910000
70140000007015100000
7015900000
7016100000
7016901000
7016902000
7016909000
70171000007017200000
7018100000
7018200000
7018900000
70193100007019320000
7019390000
7019400000
7019510000
70195200007019590010
7019590090
7019901000
7117110000
71171900007117900000
7201100000
72012000007201500000
7202110000
72021900007202210000
7202290000
7202300000
7202410000
7202490000
7202500000
72027000007202800000
7202910000
7202920000
7202930000
72071100007207120000
7210410000
7210490000
7210500000
72106100007210690000
7210701000
7210709000
7210900000
72111300007207190000
7207200000
7208101000
7208102000
7208103000
7208104000
72082510007208252000
7208260000
7208270000
7208360000
72083700107208370090
7208380010
7208380090
7208390010
72083900907208401010
7208401090
7208402000
7208403000
72084040007208511000
7208512000
7208520010
7208520090 7210200000 7213910020 7215900010G/SCM/Q3/COL/17/Suppl.1
Page 80
NADINA NADINA NADINA NADINA
7208530000
7208540000
7208900000
72091500007209160000
7209170000
7209181000
7209182000
7209250000
7209260000
72092700007209280000
7209900000
7210110000
72101200007210300000
7211140000
7211190010
72111900907211230000
7211290000
7211900000
7212100000
7212200000
7212300000
72124000007212500000
7212600000
7213200000
72139100107213910030
7213910090
7213990010
72139900907214100000
7214300010
7214300090
7214910010
7214910090
7214990010
72149900907215100010
7215100090
7215500010
72155000907215900090
7216100000
7216210000
72162200007216310000
7216320000
7216330000
7216400000
7216500000
7216610000
72166900007216910000
7216990000
7217100000
Only wire of iron or nonalloy steel, containing a carbon content of less than 0.25%, not
coated, whether or not polished, with a thickness of less than 3 mm.
7226910000
7217200000
Only wire of iron or nonalloy steel, containing  a carbon content of less than 0.6% by weight,
galvanized.
NADINA NADINA NADINA NADINA
7217300000
7218100000
7218910000
7218990000
72191100007219120000
7219130000
7219140000
7219210000
7219220000
7219230000
72192400007219310000
7219320000
7219330000
7219340000
72193500007219900000
7220110000
7220120000
72202000007220900000
7221000000
7222110010
7222110090
72221900107222190090
7222200010
7222200090
7222300010
7222300090
7222400000
72230000007224100000
7224900000
7225110000
7225190000
72252000007225300000
7225400000
7225500000
72259100007225920000
7225990000
7226110000
722619000072262000007226920000
7226930000
7226940000
7226990000
7227100000
7227200000
72279000007228100000
7228200010
7228200090
7228300000
72284000107228400090
7228500010
7228500090
72286000107228600090
7228700000
7228800000
7229100000
72292000007229900000
7301100000
7302100000
7302200000
7302300000
7302400000
73029000007304100000
7304210000
7304290000
7304310000
73043900007304410000
7304490000
7304510000
7304590000
73049000007305110000
73051200007306200000
7307190000
73072100007308200000
7308400000
73089090007324210000
7325100000
7325910000G/SCM/Q3/COL/17/Suppl.1
Page 81
NADINA NADINA NADINA NADINA
7305190000
7305200000
7305310000
73053900007305900000
73061000007307220000
7307230000
7307290000
73079300007307990000
73081000007310210000
7311001000
7311009000
73229000007323100000
73239300007325990000
7326110000
7326190000
74011000007401200000
7402001000
Only containers for compressed or liquefied gas, welded, for normal operating pressures of up
to 20 atmospheres, filled with porous materials, for acetylene, of cast iron or steel.
NADINA NADINA NADINA NADINA
7312101000
7312109000
7313009000
7314120000
73141300007314140000
7314190000
7314420000
7314490000
73145000007315110000
7315120000
7315190000
7315200000
73158100007315900000
7316000000
7317000000
7318130000
73181400007318151000
7318190000
7318210000
7318220000
7318230000
7319100000
73192000007319300000
7319900000
7321120000
7321130000
73218100007321820000
7321830000
73219000007322110000
7322190000
7402002000
7402003000
74031100007403120000
7403130000
7403190000
7403210000
74032200007403230000
7403290000
7405000000
7406100000
74062000007407100000
7407210000
7407220000
7407290000
74081100107408110090
7408210000
7408220000
7408290000
7409110000
7409190000
74092100007409290000
7409310000
7409390000
7409400000
74099000007410110000
7410120000
74102100007410220000
7411100000
7411210000
7411220000
74121000007412200000
7414200000
7414900000
7415210000
74152900007415310000
7415320000
7415390000
7416000000
74170000007418110000
7418190000
7418200000
7419100000
7419910000
7419990000
7603100000
7603200000
7604101000
7604102000
7604210000
76042910007604292000
7605110000
7605190000
7605210000
76052900007606110000
7606121000
76061290007606910000
7606921000
7606922000
7606929000
76071100007607190000
7607200000
7609000000
7612100000
76129010007613000000
7614100000
7614900000
7615110000
76151919007616999000
7803000000
7804110000
7804190000
78042000007805000000
7806001000
7806009000
7904000000
7905000000
7906000000
79070010007907009000
8003001000
8003009000
8004000000
80050000008006000000
8007000000
8201200000
8201401000
82015000008201601000
82016090008202101000
82021090008202200000
82023100008202910000
82029900008203100000
82032000008204110000
82041200008204200000
8205100000G/SCM/Q3/COL/17/Suppl.1
Page 82
NADINA NADINA NADINA NADINA
8201901000
82019090008202390000
82024000008203300000
82034000008205200000
8205300000
Only other household articles and parts thereof, except kitchen articles, pot scourers, gloves
and similar articles for scouring, polishing and the like, of aluminium.
8205401000
7615192000
8205409000
7615200000
8205510000
Only clothes irons, except electric.
NADINA NADINA NADINA
7616100000
7616910000
7616991000
8205591000
8205592000
82055930008205596000
8205599100
8205599200
8205599900
82056010008205609000
82057000008205800000
8206000000
8207131000
8207132000
8207133000
82071390008207191000
8207192900
8207199000
8301500000
83016000008302101000
83022000008302500000
8302600000
8303001000
8303002000
8303009000
83061000008306210000
8306290000
8306300000
8307100000
8307900000
Only drills and crowns; only other boring or sinking tools
NADINA NADINA NADINA NADINA
8207200000
8207300000
8207400000
8207500000
8207600000
82077000008207800000
8207900000
8208100000
82082000008208300000
8208400000
8208900000
8209001000
8209009000
82100010008210009000
8211100000
8211910000
82119200008211931000
8211939000
8211941000
8211949000
8211950000
82121010008212102000
8212200000
8212900000
82130000008214100000
8214200000
8214901000
8214909000
8301200000
83013000008301401000
8310000000
8402110000
8402120000
84021900008402200000
8402900000
8403100000
8403900000
84041000008406820000
8406900000
8407100000
8407210000
8407290000
8407310000
84089010108408901090
8408902000
8409911000
8409912000
84099130008409919900
8409991000
8409992000
8409993000
8409999000
8418610000G/SCM/Q3/COL/17/Suppl.1
Page 83
NADINA NADINA NADINA NADINA
8404200000
8404900000
84051000008405900000
8406100000
84068100008407320000
8407330000
84073400008407900000
8408100000
84082000008409914000
8409915000
84099160008409917000
8409918000
84099191008418691100
8418691200
84186992008418699910
8418699990
Only other cooling machinery; heat pumps
NADINA NADINA NADINA NADINA
8410110000
8410120000
8410130000
8410900000
84131100008413190000
8413200000
8413302000
8413309100
84133092008413309900
8413400000
8413911000
8413913000
84139190008414100000
8414200000
8414304000
8414309110
84143091908414309200
8414309900
8414801000
8414802100
84148022008414901000
8414909000
8415101000
8415109000
84152000008415811000
8415819000
8415822000
8415823000
84158240008415830000
8415900000
8416100000
8416201000
84162020008416203000
8416300000
8416900000
8417100000
84178020008417809000
8417900000
8418991000
8419200000
84193100008419320000
8419391000
8419392000
8419399000
84194000008419509000
8419600000
8419810000
8419899200
84199010008419909000
8420101000
8420109000
8420910000
84209900008421110000
8421191000
8421192000
8421193000
84211990008421211000
8421291000
8421292000
8421293000
84212940008421391000
8421392000
8421399000
8421910000
84221100008422190000
8422200000
8422301000
8422309000
84229000008423900000
8424200000
8424300000
8424819000
84248910008425110000
8425190000
84252000008425310000
84253900008425410000
8425429000
8432901000
8432909000
Only hydraulic jacks for lifting dump trucks, automobiles and the like.G/SCM/Q3/COL/17/Suppl.1
Page 84
NADINA NADINA NADINA NADINA
8426110000
8426121000
84261220008426200000
8426300000
8426411000
8426419000
8426490000
8426910000
84269910008426992000
8426999000
8427100000
8427200000
84281010008428320000
8428400000
8428500000
8428600000
84289000008429110000
8429190000
8429200000
8429300000
84295100008429520000
8429590000
8430100000
8430200000
8430310000
8430390000
84304100008430490000
8430500000
8430611000
8430619000
84306200008430690000
8431100000
8431200000
8431420000
84314300008432100000
8432210000
8432291000
8432292000
84323000008432400000
8432800000
84331110008433119000
8433191000
84331990008433200000
8433300000
8433400000
8433510000
8433520000
8433530000
84335910008433592000
8433599000
8433601000
8433609000
84339010008433909000
8434100000
8434200000
8434900010
84349000908435100000
8435900000
8436100000
8436210000
84362900008436801000
8436802000
8436803000
8436809000
8436910000
8436990000
84371010008437109000
8437801100
8437801900
8437809100
84378099008437900000
8438101000
8438102000
8438201000
84382020008438300000
8438400000
8438500000
8438600000
84388010008438802000
8438809000
84391000008439200000
8439300000
84399100008439990000
8440100000
8440900000
8441100000
8441200000
8441300000
84414000008441800000
8441900000
8442100000
8442200000
84423000008442400000
8442501000
8442509000
8443110000
8443120000
8443190000
8443210000
8443290000
8443300000
84434000008443591000
8443599000
8443600000
8443900000
8444000000
8445110000
84451200008445130000
8445191000
8445199000
8445200000
84453000008445400000
8445900000
8446100000
8446210000
84462900008446300000
8447110000
8447120000
8447201000
84472020008447203000
8447900000
84481100008448190000
8448200000
84483100008448321000
8448329000
8448330000
8448390000
8448410000
8448420000
84484900008448510000
8448590000
8449001000
8449009000
84502000008450900000
8451100000
8451290000
8451401000
84514090008451500000
8451800000
8451900000
8452101000
84522100008452290000
8452300000
8452400000
8452900000
8453100000
8453200000
84538000008453900000
8454100000
8454200000
8454300000
84549000008455100000
8455210000
8455220000
8455300000
84559000008456100000
8456200000
8456300000
8456910000
84569900008457100000
8457200000
8457300000
8458111000 8462102200 8465941100 8469209000G/SCM/Q3/COL/17/Suppl.1
Page 85
NADINA NADINA NADINA NADINA
8458112000
8458119000
8458191000
84581920008458193000
8458199000
8458910000
8458990000
8459101000
8459102000
84591030008459104000
8459210000
8459290000
8459310000
84593900008459400000
8459510000
8459590000
8459610000
84596900008459700000
8460110000
8460190000
8460210000
84602900008460310000
8460390000
8460400000
8460901000
8460909000
8461100000
84612000008461300000
8461400000
8461500000
8461900000
846210100084621021008462102900
8462211000
8462212000
84622190008462291000
8462292000
8462299000
8462311000
8462312000
8462319000
84623910008462392000
8462399000
8462412000
8462419000
84624110008462491000
8462492000
8462499000
8462910000
84629900008463101000
8463109000
8463200000
8463300000
84639010008463909000
8464100000
8464200000
8464900000
8465100000
8465911000
84659191008465919200
8465919900
8465921000
8465929000
846593100084659390008465941900
8465942100
8465942900
84659491008465949900
8465951000
8465959000
8465960000
8465991100
8465991900
84659991008465999900
8466100000
8466200000
8466300000
84669100008466920000
8466930000
8466940000
8467111000
84671120008467119000
8467191000
8467192000
8467199000
84678100008467891000
8467899000
8467910000
8467920000
8467990000
8468100000
84682010008468209000
8468800000
8468900000
8469110000
846912000084692010008469301000
8469309000
847010000084702100008470290000
8470300000
8470400000
8470500000
8470901000
8470902000
84709090008471100000
8471300000
8471410000
8471490000
84715000008471601000
8474319000
8474320000
8474391000
84743920008474399000
8474801000
8474802000
8474803000
84748090008474900000
8475100000
8475210000
8475290000
8475900000
8476210000
8476290000
Only other machinery and apparatus for printing; automatic typewriters; input or output units,
whether or not containing storage units in the same housing, whether or not presented with the rest of
a system.
NADINA NADINA NADINA NADINA
8471602000
8471609000
84717000008471800000
84719000008472100000
8472200000
84723000008472901000
84729020008472903000
8472904000
84729090008473100000
84732100008473290000
8473300000
84734010008473409000
8476810000
8476890000 8477400000 8477900000 8479200000G/SCM/Q3/COL/17/Suppl.1
Page 86
NADINA NADINA NADINA NADINA
8476900000
8477100000
8477200000
84773000008477510000
8477591000
8477599000
84778000008478101000
8478109000
8478900000
84791000008479300000
8479400000
8479500000
Only machines and appliances for treating metals, including electric wire coil-winders; only
machinery and appliances for the soap industry; machinery and appliances for the maintenance of oil
pipelines and the like; other machinery and appliances.
NADINA NADINA NADINA NADINA
8473500000
8474101000
8474109000
8474201000
8474311000
85011093008501201100
8501201900
8501202100
8501202900
85013110008501312000
8501313000
8501321000
8501322100
85013229008501324000
8501331000
8501332000
8501333000
85013410008501342000
8501343000
8501401110
8501401190
8501401900
8501402110
850140219085014029008501403110
8501403190
8501403900
8501404100
8501404900
85015190008501522000
8501523000
8501524000
8483109300
84831099008483200000
8483309000
8483409100
8483409200
84834099008483500000
8483600010
8483600090
8483903000
84839090008484200000
8484900000
8485100000
8485909000
8479600000
8479810000
847989100084798920008479893000
8479894000
8479895000
8479898000
8479899000
84799000008480100000
8480200000
8480300000
8480410000
84804900008480500000
8480600000
8480710000
8480790000
84812000008481300000
8481400000
8481801000
8481802000
84818030008481808000
8481900010
8481900090
8482100000
8482200000
8482300000
848240000084825000008482800000
8482910000
8482990000
8483109100
8483109200
85015300008501611000
8501612000
85016190008501620000
85016300008501640000
8501101000
8501102000
8501109100
85011092008502111000
8502119000
8502121000
8502129000
85021310008502139000
8502201000
8502209000
8502310000
8502391000
8502399000
85024000008503000000
Only parts for alternators in subheadings:85.01.61.10, 85.01.61.20, 85.01.61.90, 85.01.62.00, 85.01.63.00, 85.01.64.00;Parts for motors incorporated into toys of subheading 85.01.10.10.G/SCM/Q3/COL/17/Suppl.1
Page 87
NADINA NADINA NADINA NADINA
8504230000
8504341000
85043420008504343000
8504501000
8504509000
8504900000
85051100008505191000
8505199000
85052000008505300000
8505901000
8505902000
8505909000
85061011008507300000
8507400000
85081000008508200000
8508800000
8508900000
8509300000
85099000008510100000
8510201000
85102020008510901000
8510909000
8511101000
8511201000
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.
8511209000
8506101200
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.
8511301000
8506101900
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.
8511309100
8506109100
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.
8511309210
8506109200
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.
8511309290
8506109900
Only dry batteries of under 1.5 V, of manganese dioxide, having a volume not exceeding
300 cm3.G/SCM/Q3/COL/17/Suppl.1
Page 88
NADINA NADINA NADINA NADINA
8506301000
8506302000
850630900085064010008506402000
8506409000
850650100085114010008511409010
8511409090
851150100085115090108511509090
8511801000
Only other dry batteries of under 1.5 V, having an external volume not exceeding 300 cm3.
NADINA NADINA
8506502000
850650900085066010008511809000
85119010008511902010
Only other dry batteries of under 1.5 V, having an external volume not exceeding 300 cm3.
NADINA NADINA
8506602000
8506609000
85068010008511902090
8511903000
8511909000
Only other dry batteries of under 1.5 V, having an external volume not exceeding 300 cm3.
NADINA NADINA NADINA NADINA
8506802000
8506809000
85069000008507200000
8512100000
8512201000
8512209000
8512300010
8512300090
85124000008512900000
8513101000
8513900000
8514100000
85142000008514301000
8514309000
8514400000
8514900000
85151100008515190000
8515210000
85152900008516210000
8516291000
8516299000
8516320000
8516330000
8516800000
85169000008517210000
8517220000
8517302000
8517309000
85175000008517800000
8517900000
8518100000
8518210000
85182200008518290000
8518300000
85184000008518500000
8518900000
8519100000
8519210000
8519290000
8519310000
85193900008519400000
8519920000
8519930000
8519991000
85199990008520100000
8520200000
8520320000
8520330000
85203900008520900000
8521100000
85219000008522100000
8522902000
8522903000
8522909000
8523300000
8523909000
85251010008525102000
8525103000
8525202000
8525203000
85253000008525400000
8526100000
8526910000
8526920000
8527120000
8527130000
8527190000
8527210000
8532100000
8532210000
85322200008535210000
8535290000
85353000008541100000
8541210000
8541290000G/SCM/Q3/COL/17/Suppl.1
Page 89
NADINA NADINA NADINA NADINA
8527290000
8527310000
8527320000
85273900008527900000
8528121000
8528129000
8528130000
8528210000
8528220000
85283000008529101000
8529102000
8529109000
8529901000
85301000008530801000
8530809000
8530900000
8531100000
85312000008531800000
85319000008532230000
8532240000
8532250000
85322900008532300000
8532900000
8533100000
8533210000
8533290000
8533311000
85333120008533319000
8533391000
8533392000
8533393000
85333990008533401000
8533402000
8533403000
8533404000
85334090008533900000
85340000008535401000
8535402000
8535900010
85359000918535900099
8536101000
8536109000
8536301000
8536309000
8536410010
85364100908536491100
8536491900
8536499000
8536501100
85365019008540710000
8540720000
8540790000
8540810000
85408900008540910000
85409900008541300000
8541401000
8541409000
85415000008541600000
8541900000
8542120000
8542130000
8542140000
8542190000
85423000008542400000
8542500000
8542900000
8543110000
85431900008543200000
8543300000
8543400000
8543810000
8543891000
Only rotary, linear or keyboard switches, for use in electronics.
NADINA NADINA NADINA NADINA
8539100000
8539210000
8539221000
85392290008539291000
8539292000
8539299000
8539310000
85393200008539392000
8539399000
8539410000
8539490000
8539901000
8539909000
85401100008540120000
8540200000
8540400000
85405000008540600000
8543899000
8543900000
8544110000
8544190000
8544300000
8544419000
8544700000
85451100008545190000
8545200000
8545901000
8545902000
8545909000
8546100000
85462000008546900000
8547101000
8547109000
85472000008547901000
8547909000
8548100000
85489000008601100000
8601200000
8603100000
8603900000
86040010008604009000
8605000000
8606100000
8606300000
8606910000
8606920000
86069900008607110000
8607120000
8607190000
86072100008607290000
8607300000
8607910000
86079900008608000000
8609000000
8701100000
8703100000
87039000008705300000
8705400000
8705901010
8705901090
8705902000
8707100000
87081000008708291000
8708292000
8708294000
8708295000
87082990008708391000
8708392010
87083920908802600000
8708293000
8901101000
89019010009018500000
9018901000
9018909000
90191000009026901000
9026902000
9026909000
9027101000G/SCM/Q3/COL/17/Suppl.1
Page 90
NADINA NADINA NADINA NADINA
8708393010
8708393090
8708394000
87083950008708399000
8708401000
8708409000
8708500000
8708601000
8708609000
87087020008708910000
8708931000
8708939100
8708939900
87089400008708992100
8708992900
8708993100
8708993200
87089933008708993900
8708994000
8709110000
8709190000
87099000008710000000
8711900000
8713100000
8713900000
8714110000
8714190000
87142000008714930000
8714940000
8715001000
8715009000
87168090008716900000
8801100000
8802110000
8802120000
88022010008802209000
8802301000
8802309000
88024000008902001000
8902002000
8904000000
89051000008905200000
8905900000
9001100000
9001300000
9001400000
9001500000
90019000009002110000
9002190000
9002200000
9002900000
90031100009003191000
9003199000
9003900000
9009110000
90091200009009210000
9009220000
9009300000
9009900000
90171000009017201000
9017202000
9017203000
9017209000
9017300000
9017801000
90178090009017900000
9018110000
9018120000
9018130000
90181400009018190000
9018200000
9018312000
9018319000
90183200009018390000
9018410000
9018491000
90184990009019200000
9020000000
9021110000
90211910009021192000
9021210000
9021290000
9021301000
9021309000
9021400000
90215000009021900000
9022120000
9022130000
9022140000
90221900009022210000
9022290000
9022300000
9022900000
90230000109023000090
9024100000
9024800000
902490000090251110009025119010
9025119090
9025191100
9025191200
9025191900
9025199000
90258030009025804100
9025804900
9025809000
9025900000
90261011009026101200
9026101900
9026109000
9026201100
90262019009026209000
9026801100
9026801900
90268090009027109000
9027200000
9027301000
90273090009027401000
9027409000
9027501000
9027509000
9027801100
9027801200
90278019009027809000
9027901000
9027909000
9028100000
90282090009028901000
9028909000
9029101000
9029102000
90291090009029201000
9029202000
9029209000
9029901000
90299090009030100000
9030200000
9030310000
9030390000
9030400000
9030820000
90308300009030890000
9030901000
9030909000
9031101000
90311090009031200000
9031300000
9031410000
9031491000
90314990009031801100
9031801200
9031801900
9031809100
90318099009031901000
9031909000
9032100000
90322000009106100000
9106200000
9201900000
9202100000
92029000009209300000
9209910000
9209920000
9209930000
92099400009401909900
9403800000
9404100000
9404210000
9404300000G/SCM/Q3/COL/17/Suppl.1
Page 91
NADINA NADINA NADINA NADINA
9032810000
9032891100
9032891900
90328990009032901000
9032902000
9032909000
90330000009204100000
9204200000
9205100000
92059000009206000000
9208100000
9209100000
92092000009209990000
9401100000
9401400000
94015000009401710000
9401790000
9401901000
94019091009405300000
9405402000
9405409000
94055010009405509000
9405910000
Only parts for oil or kerosene lamps, pressurized.
9106900000
9405920000
Only parts for oil or kerosene lamps, pressurized.
9107000000
9405990000
Only parts for oil or kerosene lamps, pressurized.
9112100000
9503100000
Only other toys and reduced-size models and the like for entertainment, electric.
9112800000
9503200000
Only other toys and reduced-size models and th e like for entertainment, mechanical (wind up,
friction and the like) and other toys and reduced-siz e models and the like for entertainment, metal,
containing in excess of 50% metal parts by weight.
9112900000
9503300000
Only other toys and reduced-size models and the like for entertainment, electrical; other toys
and reduced-size models and the like for entertainment, mechanical (wind up, friction and the like)and other toys and reduced-size models and the like for entertainment, metal, containing in excess of
50% metal parts by weight. 9503490000
Only other toys and reduced-size models and the like for entertainment, electrical; other toys
and reduced-size models and the like for entertainment, mechanical (wind up, friction and the like)and other toys and reduced-size models and the like for entertainment, metal, containing in excess of
50% metal parts by weight. 9503900000
Only other toys and reduced-size models and the like for entertainment, metallic, containing
in excess of 50% metal parts by weight. 9503500000
Only other toys and reduced-size models and the like for entertainment, electrical; other toys
and reduced-size models and the like for entertainment, mechanical (wind up, friction and the like)
and other toys and reduced-size models and the like for entertainment, metal, containing in excess of
50% metal parts by weight. 9504100000 9503600000G/SCM/Q3/COL/17/Suppl.1
Page 92
 Only other toys and reduced-size models and the like for entertainment, metallic, containing
in excess of 50% metal parts by weight. 9504300000 9503700000
Only other toys and reduced-size models and the like for entertainment, electrical; other toys
and reduced-size models and the like for entertainment, mechanical (wind up, friction and the like)
and other toys and reduced-size models and the like for entertainment, metal, containing in excess of
50% metal parts by weight. 9504400000  9503800000
Only other toys and reduced-size models and the like for entertainment, electrical; other toys
and reduced-size models and the like for entertainment, mechanical (wind up, friction and the like)
and other toys and reduced-size models and the like for entertainment, metal, containing in excess of50% metal parts by weight.
NADINA NADINA NADINA NADINA
9504902000
95059000009506700000
9506110000
9506910000
9506120000
95069910009506190000
9506999000
9506210000
9506290000
95063100009506320000
95063900009506400000
95065100009506590000
9506610000
9506690000
9507100000
95072000009507300000
9507901000
9507909000
9601900000
96020010009602009000
96033010009603309000
96035000009603901000
9604000000
9605000000
9606100000
96063010009608310000
9608390000
9608400000
9608500000
96089100009608990000
96092000009610000000
96110000009612100000
9612200000
9613100000
9613200000
96133000009613800000
9613900000
9614200000
9614900000
96159000009616100000
9618000000
ARTICLE 2. This decree comes into force on 1 November 1997 and, once published, revokes
all contrary provisions.
For publication and execution. Done in Santafe de Bogota, on 29 October 1997, Jose Antonio
Ocampo, Minister of Finance and Public Credit, a nd Orlando Cabrales Martinez, Minister of Mines
and Energy acting for the Minister of Foreign Trade.G/SCM/Q3/COL/17/Suppl.1
Page 93
11. Decree  1989 of 2002 (6 September)
Amending the percentages of the Tax Reimbursement Certificate (CERT) and issuing other
provisions.
The President of Colombia, in exercise of his constitutional and legal powers, particularly
those conferred in Article 189 (25) of the Political Constitution, and subject to the general provisions
established in Laws 48 of 1993 and 7 of 1991,
CONSIDERINGThat Law 48 of 1983 established the Tax Reimbursement Certificate (CERT) as a flexible
instrument to support exports, whose levels may be determined by the national government at any
time, depending on the products and the conditions on the markets to which they are exported, and
consistent with fiscal policy.
That Law 7 of 1991 establishes that the national government is responsible for determining
the criteria, conditions and procedures for the gran t, issue, redemption, negotiation and expiry of the
Tax Reimbursement Certificates, and the entities authorized to conduct such operations.
That the national government has determined to  establish percentages for the CERTs that are
consistent with its fiscal policies for the year 2002.
That in accordance with Article 2 of Decree 33 of 12 January 2001, the national government
shall periodically evaluate the budget execution of the CERTs for the purpose of revising the levels
established in Article 1 of this decree, if necessary.
DECREES
Article 1. Tax Reimbursement Certificate levels. Exports shipped after this decree comes into
force shall be entitled to a zero Tax Reimbursement Certificate.
Article 2. In the event that the exports were shipped prior to the date on which this decree
comes into force, the Tax Reimbursement Certificates shall be paid by applying the level in effect onthe date of shipment.
Article 3. After this decree comes into force, the tax benefit established herein shall only be
payable if the exporter converts the foreign curren cy within three months after the date of the
permanent export declaration.
Article 4. After this decree comes into force, applications for grant of Tax Reimbursement
Certificates shall be submitted within a maximum of 10 calendar days after the date on which the
foreign currency was converted.
Article 5. For the instruments issued after this decree comes into force, the Ministry of
Foreign Trade, Directorate General of Foreign Tr ade, in the administrative decision recognizing
entitlement to the Tax Reimbursement Certificate for each exporter, shall establish that the
entitlement shall be divided into four Tax Reimbursement Certificates, of equal value, which may be
used during the fiscal years 2003, 2004, 2005 and 2006, respectively, in the terms established inArticle 10 of Decree 636 of 1984. Therefore, those in struments shall expire at the end of each of the
corresponding fiscal years.G/SCM/Q3/COL/17/Suppl.1
Page 94
Article 6. This decree shall come into force on the date it is published in the Official Gazette
and revokes all contrary provisions.
For publication and execution. Done in Bogota, D. C., on 6 September 2002, Álvaro Uribe
Vélez, Roberto Junguito Bonnet, Minister of Finance and Public Credit, and Jorge Humberto BoteroAngulo, Minister of Foreign Trade.
__________