India: subida de aranceles en los presupuestos de este año 20-21
12/08/2020
NUEVOS PRESUPUESTOS DE LA INDIA PARA EL AÑO 2020-2021
El pasado mes de febrero de 2020, la Ministra de Finanzas, Nirmala Sitharaman, presentó ante el Parlamento indio los Presupuestos anuales del país para el año fiscal 2020-2021 en medio de altas expectativas en un momento de incertidumbre económica.
A nivel arancelario, estos nuevos presupuestos suponen, por un año consecutivo más, un nuevo aumento de aranceles. Los incrementos arancelarios anunciados se refieren principalmente a bienes finales. En el caso de España, conviene destacar el caso del calzado (aumento del 25% al 35%), el menaje (del 10% al 20%), o los juguetes (del 20% al 60%).
Destaca también un impuesto de salud del 5% en los equipos médicos importados y el aumento de aranceles en productos como las nueces sin cáscara (de 30% a 100%) y los muebles (de 20% a 25%). También se han incrementado los aranceles en el sector de la electrónica en el marco del Programa de Fabricación por Fases para vehículos eléctricos y teléfonos móviles. Por el contrario, se han reducido los aranceles sobre algunas productos usados como manufacturas para productores locales.
Estas medidas de protección son en su mayoría de aplicación inmediata y tienen como objetivo fortalecer la capacidad manufacturera de India en esos sectores.
En la siguiente tabla se pueden encontrar desglosadas las principales subidas arancelarias.
HSN |
DESCRIPTION |
OLD RATE |
REVISED RATE |
04041010 04049000 |
Whey, concentrated, evaporated or condensed, liquid or semi-solid Other |
30% |
40% |
0405 |
Butter and other fats and oils derived from milk; dairy spreads |
30% |
40% |
04069000 |
Other cheese |
30% |
40% |
05 |
Pancreas (Products of animal origin, not elsewhere specified) |
5% |
30% |
0601 0602 |
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 Other live plants (including the roots), cuttings and slips; mushroom spawn |
5% |
10% |
08023200 |
Walnuts shelled |
30% |
100% |
10019920 10011100 10019100 |
Meslin Durum Wheat: seed Other: seed |
0% |
100% |
12091000 |
Sugar beet seeds |
5% |
30% |
1517 |
Margarine |
80% |
100% |
1518 |
Animal or vegetables fat and oils |
80% |
100% |
15200000 |
Glycerol, crude; glycerol waters and glycerol lyes |
20% |
30% |
17041000 |
Chewing gum, whether or not sugar coated |
30% |
45% |
180690 |
Food preparations for infant use |
17,5% |
30% |
190110 |
Preparations suitable for infants or young children, put up for retail sale |
30% |
50% |
20041000 |
Potatoes |
30% |
35% |
20081100 |
Peanut butter |
7,5% |
30% |
22 |
Wine, for use as sacramental wine |
30% |
150% |
2208 |
Angostura bitters |
5% |
150% |
230120 23099032 23099039 |
Fin fish feed Feeds for fish (prawns, etc.): Fish meal in powdered form Other |
0% |
30% |
2304 |
Dietary soya fibre |
15% |
30% |
37 |
Photographic or cinematographic goods. |
5% |
10% |
3824 99 00 |
Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium,mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents |
10% |
17.5% |
4114 20 10 |
Patent Leather |
0% |
10% |
6401 / 6405 |
Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar) |
25% |
35% |
6911 6912 |
Tableware, kitchenware, other household articles and toilet articles; of porcelain or china Ceramic tableware, kitchenware, other household articles and toilet articles; other than of porcelain or china |
10% |
20% |
7013 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes |
10% |
20% |
7103 / 7104 |
Rubies, Emeralds, Sapphires, Semi-precious, Precious, Gem Stones (rough & coloured) |
0% |
0.5% |
7323 |
Table, kitchen, other household articles and parts, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel |
10% |
20% |
7418 10 |
Copper; table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like |
10% |
20% |
76 |
Table, Kitchen, Other Household articles etc. |
10% |
20% |
7907 |
Zinc Articles |
7,5% |
10% |
8007 |
Other Articles of Tin |
5% |
10% |
8301 8304 8305 8306 8310 |
Padlocks And Locks (Key, Combination Or Electrically Operated), Of Base Metal; Clasps And Frames With Clasps, Incorporating Locks, Of Base Metal; Keys For Any Of The Foregoing Articles, Of Base Metal Filing, Cabinets, Card-Index Cabinets, Paper, Trays, Paper Rests, Pen Trays, Office-Stamp Stands And Similar Office Or Desk Equipment, Of Base Metal, Other Than Office Furniture Of Heading 9403 Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal. Sign-Plates, Name-Plates, Address-Plates And Similar Plates, Numbers, Letters And Other Symbols, Of Base Metal, Excluding Those Of Heading 9405 |
10% |
20% |
84 8418 10 10 8418 30 10 8418 30 90 8418 40 10 8418 40 90 8418 50 00 8418 61 00 8418 69 10 8418 69 20 8418 69 30 8418 69 50 8418 69 90 |
Refrigerating Equipment like Freezers etc |
7,5 – 10% |
15% |
8414 30 00 8414 80 11 |
Compressors of a kind used in refrigerating – equipment Of a kind used in air-conditioning equipment |
10% |
12.5% |
8540 11 |
Colour Television Picture Tubes for use in the manufacture of Cathode Ray Televisions |
0% |
10% |
8702 8704 |
Completely Built Units (CBU´s) of Commercial Electric Vehicles |
25% |
40% |
8703 |
Semi Knocked Down (SKD) forms of Electric Passenger Vehicles, Three Wheeler |
15% |
30% |
8702 8704 8711 |
Semi Knocked Down (SKD) forms of Electric Passenger Vehicles, Bus, Trucks and Two Wheeler |
15% |
25% |
8702 8703 8704 8711 |
Completely Knocked Down (CKD) forms of electric vehicles, Passenger Vehicles, Bus & Truckes, Three Wheelers, Two Wheelers |
10% |
15% |
9401 9403 9404 9405 |
Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof Other Furniture And Parts Thereof Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or Not Covered Lamps And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included; Illuminated Signs, Illuminated Name-Plates And The Like, Having A Permanently Fixed Light Source, And Parts There |
20% |
25% |
9503 |
Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Dolls' Carriages; Dolls; Other Toys; Reduced-Size ("Scale") Models And Similar Recreational Models, Working Or Not; Puzzles Of All kinds |
20% |
60% |
Fuente: India Budget