Aplicación de las reglas generales de interpretación del sistema armonizado para determinar una clasificación arancelaria.

Abstract

The improvement of products throughout the different international trade transactions, creates a diversity of products of your newly invention or creation. Under all this context, starting from the next premise, the need arises to establish a number of mechanisms to measure the volume of the different exchanges at the national and international level. The tool used as a point of departure and control in international trade, known as the Tariff Code. This is based on its application in an international system called the Harmonized System of Designation and Coding of Goods, it orders each of the goods with logical criteria of simplicity and scientifically based. The present investigation was carried out with the objective of determining the application of each of the general rules of the Harmonized System of Designation and Coding of Goods to identify and study the goods for their correct tariff classification. The methodology used in this research is based on the analytical-synthetic method, it consists of separating each of the elements of the presented topic, analyzing and studying them separately and then joining each of its parts by means of synthesis. The material used is: scientific articles from journals such as Redalyc, scielo, Dialnet, information from reliable web pages and the Harmonized System of Designation and Coding of Goods.