India: subida de aranceles en los presupuestos de este año 20-21

12/08/2020

Nuevos aranceles en los presupuestos de la India

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