• El código arancelario o partida arancelaria de la mercancía que queremos comprar o vender, procedente o con destino a l exterior, es decir, fuera del Estado Español , es una de las primeras cosas que debemos conocer.

    El código o partida arancelaria es determinante entre otras cosas del arancel que pagaremos por una mercancía de importación o el que pagará nuestro cliente al que hemos exportado el producto. También condiciona el régimen comercial aplicable, es decir, si será exigible algún tipo de licencia o si existe alguna medida restrictiva que afecte a la mercancía que queremos importar o exportar segundo sea el país de origen o de destino del envío.

    En el ámbito de los intercambios intracomunitarios también necesitaremos conocer el código arancelario de la mercancía puesto que a efectos estadísticos tendremos que declarar el tipo de mercancía que compramos o vendemos a otro Estado Miembro , declaración Intrastat. También la entidad financiera nos pedirá el código arancelario para informar correctamente la transacción económica que se deriva de la operación comercial.

    La clasificación arancelaria utilizada a nivel internacional se conoce como sistema armonizado y se basa en el uso de un código de seis dígitos numéricos . La mayoría de países con los que intercambiamos mercancías codifican las mercancías con esta nomenclatura y por lo tanto hasta los seis primeros dígitos los códigos son coincidentes.

    Además, cada país puede añadir más dígitos para tener una clasificación de las mercancías más precisa. Así por ejemplo en el caso de la Unión Europea utilizamos la nomenclatura combinada que incluye un código de ocho dígitos numéricos ( 6 dígitos comunes al sistema armonizado y dos dígitos más propios de la UE) . Este código de ocho dígitos es el que debemos hacer constar en nuestros intercambios intracomunitarios.

    Cuando una empresa comunitaria realiza una exportación o importación de mercancía destinada o procedente de fuera de la Unión Europea, se le pide que haga constar el código TARIC. Es decir, el código de la nomenclatura combinada ( de ocho dígitos numéricos) más dos dígitos numéricos ( que en algunos casos son 00). Tendremos entonces un código de diez dígitos, siendo los seis primeros comunes al resto de países que utilizan el sistema armonizado.

    Las mercancías es clasifican en la mayoría de supuestos siguiendo el criterio de la materia constitutiva ( capítulos 1 a 83) y el resto, máquinas, aparatos, instrumentos, herramientas etc…. siguiendo el criterio de la funcionalidad ( capítulos 84 a 97).

    Para consultar el código arancelario que se aplica en España y en el resto de la UE se puede consultar el siguientes enlace.

    http://ec.europa.eu/taxationcustoms/

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