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►B DECISIÓN N  o 2/2000 DEL CONSEJO CONJUNTO CE-MÉXICO  
de 23 de marzo de 2000  
(2000/415/CE)  
(DO L 157 de 30.6.2000, p. 10)  
Modificada por:  
Diario Oficial  
n o página  fecha  
►M1 Anexos de la Decisión n  o 2/2000 del Consejo Conjunto CE-México de 
23 de marzo de 2000  L 245  1  29.9.2000  
►M2 Decisión n  o 3/2004 del Consejo Conjunto CE-México de 29 de julio de 
2004  L 293  1 5  16.9.2004  
►M3 Decisión n  o 1/2007 del Comité Conjunto UE-México de 14 de junio de 
2007  L 279  1 5  23.10.2007  
►M4 Decisión n  o 2/2008 del Consejo Conjunto UE-México de 25 de julio de 
2008  L 198  5 5  26.7.2008  
►M5 Decisión n.  o 1/2020 del Consejo Conjunto UE-México de 31 de julio 
de 2020  L 259  4 0  10.8.2020  
►M6 Decisión n.  o 1/2019 del Comité Conjunto UE-México de 16 de 
octubre de 2019  L 3 3 7  7.1.2021  02000D0630(02) — ES — 01.01.2021 — 002.001 — 1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 2  
DECISIÓN N  o 2/2000 DEL CONSEJO CONJUNTO CE-MÉXICO  
de 23 de marzo de 2000  
(2000/415/CE)  
EL CONSEJO CONJUNTO,  
Visto el Acuerdo interino sobre Comercio y Cuestiones Relaciona das 
con el Comercio entre la Comunidad Europea, por una parte, y lo s 
Estados Unidos Mexicanos, por otra, firmado el 8 de diciembre d e 
1997 en Bruselas (en adelante el «Acuerdo interino») y, en part icular, 
los artículos 3, 4, 5, 6 y 12, conjuntamente con el artículo 9 del mismo,  
Conscientes de sus derechos y obligaciones derivados del Acuerd o de 
Marrakech por el que se establece la Organización Mundial del C omer­
cio (en adelante «la OMC»),  
Considerando que:  
(1) El artículo 3 del Acuerdo interino establece que el Consejo co n­
junto decidirá las medidas y el calendario para la liberalizaci ón 
bilateral, progresiva y recíproca de las barreras arancelarias y no 
arancelarias al comercio de bienes, de conformidad con el artíc ulo 
XXIV del Acuerdo General sobre Aranceles Aduaneros y Comer­
cio de 1994 (en adelante «GATT de 1994»).  
(2) El artículo 4 del Acuerdo interino establece que el Consejo co n­
junto decidirá sobre las disposiciones apropiadas y el calendar io 
para la apertura gradual y recíproca de los mercados de contra­
tación pública acordados sobre una base de reciprocidad.  
(3) El artículo 5 del Acuerdo interino estipula que el Consejo con ­
junto establecerá los mecanismos de cooperación y coordinación 
entre las autoridades competentes de las Partes, responsables d e la 
aplicación de sus leyes de competencia.  
(4) El artículo 6 del Acuerdo interino prevé que el Consejo conjun to 
establecerá un mecanismo de consultas con miras a alcanzar so­
luciones mutuamente satisfactorias en caso de dificultades en l a 
protección de la propiedad intelectual.  
(5) El artículo 12 del Acuerdo interino ordena que el Consejo con­
junto establecerá un procedimiento específico para la solución de 
controversias comerciales y relacionadas con el comercio.  
HA ADOPTADO LA SIGUIENTE DECISIÓN:  
TÍTULO I  
DISPOSICIONES GENERALES  
Artículo 1  
Objetivos  
El Consejo conjunto establece los acuerdos necesarios para alca nzar los 
objetivos siguientes del Acuerdo interino:  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 3  
a) la liberalización progresiva y recíproca del comercio de bie nes, de 
conformidad con el artículo XXIV del GATT de 1994;  
b) la apertura de los mercados convenidos de contratación públi ca de 
las Partes;  
c) el establecimiento de un mecanismo de cooperación en materia  de 
competencia;  
d) el establecimiento de un mecanismo de consultas en materia d e 
asuntos de propiedad intelectual; y  
e) el establecimiento de un mecanismo de solución de controvers ias. 
TÍTULO II  
LIBRE CIRCULACIÓN DE BIENES  
Artículo 2  
Objetivo  
México y la Comunidad establecerán una Zona de Libre Comercio a l 
término de un período de transición con una duración máxima de diez 
años a partir de la entrada en vigor de esta Decisión, de acuer do con las 
disposiciones de esta Decisión y conforme al artículo XXIV del GATT 
de 1994.  
CAPÍTULO I  
Eliminación de aranceles aduaneros  
S e c c i ó n 1  
D i s p o s i c i o n e s g e n e r a l e s  
Artículo 3  
1. Las disposiciones de este capítulo relativas a la eliminació n de 
aranceles aduaneros sobre la importación, se aplicarána los pro ductos 
originarios del territorio de las Partes. Para los propósitos d e este capí­
tulo, «originario» significa que cumple con las reglas de orige n esta­
blecidas en el anexo III.  
2. Las disposiciones de este capítulo relativas a la eliminació n de 
aranceles aduaneros sobre la exportación, se aplicarán a todos los bienes 
exportados desde el territorio de una Parte al territorio de la  otra Parte.  
3. Los aranceles aduaneros sobre la importación entre México y la 
Comunidad se eliminarán de conformidad con las disposiciones de  los 
artículos 4 a 10. Los aranceles aduaneros sobre la exportación entre 
México y la Comunidad se eliminarán a partir de la entrada en v igor 
de esta Decisión.  
4. A partir de la fecha de entrada en vigor de esta Decisión, n o se 
introducirán nuevos aranceles aduaneros sobre la importación o expor­
tación, ni se aumentarán aquéllos actualmente aplicados en el c omercio 
entre México y la Comunidad.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 4  
5. Cada Parte declara estar dispuesta a reducir sus aranceles a duane­
ros más rápido que lo previsto en los artículos 4 a 10, o a mej orar de 
otra forma las condiciones de acceso previstas en dichos artícu los, si su 
situación económica general y la situación económica del sector  en 
cuestión lo permiten. Una decisión del Consejo conjunto de acel erar 
la eliminación de un arancel aduanero o de mejorar las condicio nes 
de acceso, prevalecerá sobre los términos establecidos en los a rtículos 
4 a 10 para el producto de que se trate.  
6. La clasificación de los bienes que se comercien entre México  y la 
Comunidad será aquélla establecida en los regímenes arancelario s res­
pectivos de cada Parte, conforme al Sistema Armonizado de Desig na­
ción y Codificación de Mercancías.  
7. Para cada producto, el arancel aduanero base al que se aplic arán 
las reducciones sucesivas de conformidad con los artículos 4 a 10, será 
aquél especificado en el Calendario de Desgravación Arancelaria  de 
cada Parte (anexos I y II).  
8. Un arancel aduanero incluye cualquier impuesto o carga de cu al­
quier tipo aplicado en relación con la importación o la exporta ción de 
un bien, incluyendo cualquier forma de sobretasa o cargo adicio nal en 
relación con tal importación o exportación, pero no incluye cua lquier:  
a) carga equivalente a un impuesto interno aplicado de conformi dad 
con el artículo 13;  
b) derecho antidumping o compensatorio;  
c) derecho u otro cargo, siempre que la cantidad se limite al c osto 
aproximado de los servicios prestados y que no represente una p ro­
tección indirecta para productos domésticos, o un impuesto a la s 
importaciones o a las exportaciones para fines fiscales.  
9. A la entrada en vigor de esta Decisión, las Partes eliminará n 
cualquier derecho u otra carga a los que se refiere el párrafo 8 c), 
que sea aplicado a los bienes originarios sobre una base  ad valorem . 
S e c c i ó n 2  
P r o d u c t o s i n d u s t r i a l e s  
Artículo 4  
Esta sección aplica a todos los productos que no están cubierto s por la 
definición de productos agrícolas y pesqueros contenida en el a rtículo 7.  
Artículo 5  
Aranceles aduaneros sobre las importaciones originarias de México  
1. En la fecha de entrada en vigor de esta Decisión, la Comunid ad 
eliminará todos los aranceles aduaneros sobre las importaciones  de pro­
ductos originarios de México, listados en la categoría «A» del anexo I 
(Calendario de Desgravación de la Comunidad).  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 5  
2. Los aranceles aduaneros sobre las importaciones a la Comunid ad 
de productos originarios de México, listados en la categoría «B » del 
anexo I (Calendario de Desgravación de la Comunidad) se elimina rán 
en cuatro etapas iguales: la primera tendrá lugar en la fecha d e entrada 
en vigor de esta Decisión, y las otras tres, el 1 de enero de c ada año 
sucesivo, de manera que estos aranceles aduaneros queden elimin ados 
por completo el 1 de enero de 2003.  
Artículo 6  
Aranceles aduaneros sobre las importaciones originarias de la 
Comunidad  
1. En la fecha de entrada en vigor de esta Decisión, México eli mi­
nará todos los aranceles aduaneros sobre las importaciones de p roductos 
originarios de la Comunidad, listados en la categoría «A» del a nexo II 
(Calendario de Desgravación de México).  
2. Los aranceles aduaneros sobre las importaciones en México de  
productos originarios de la Comunidad, listados en la categoría  «B» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
en cuatro etapas iguales: la primera tendrá lugar en la fecha d e entrada 
en vigor de esta Decisión, y las otras tres, el 1 de enero de c ada año 
sucesivo, de manera que estos aranceles aduaneros queden elimin ados 
por completo el 1 de enero de 2003.  
3. Los aranceles aduaneros sobre las importaciones a México de 
productos originarios de la Comunidad, listados en la categoría  «B+» 
del anexo II (Calendario de Desgravación de México) se eliminar án de 
conformidad con el siguiente calendario, de manera que estos ar anceles 
aduaneros queden eliminados por completo el 1 de enero de 2005:  
Tasa Base 
Mexicana  2000  2001  2002  2003  2004  2005  
20 1 8  1 2  8  5  2,5  0  
15 1 3  1 0  7  5  2,5  0  
10 8  6  4  4  2  0  
7 5  4  3  2  1  0  
5 4  3  2  2  1  0  
4. Los aranceles aduaneros sobre las importaciones a México de 
productos originarios de la Comunidad, listados en la categoría  «C» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
de conformidad con el siguiente calendario, de manera que estos  aran­
celes aduaneros queden eliminados por completo el 1 de enero de  2007:  
Tasa Base 
Mexicana  2000  2001  2002  2003  2004  2005  2006  2007  
20 1 8  1 2  8  5  5  4  3  0  
15 1 3  1 0  7  5  5  4  3  0  
10 8  6  5  4  4  3  1  0  
7 5  4  3  3  2  2  1  0  
5 4  3  2  2  2  1  1  0  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 6  
S e c c i ó n 3  
P r o d u c t o s a g r í c o l a s y p e s q u e r o s  
Artículo 7  
Definición  
1. Esta sección aplica a los productos listados en los capítulo s 1 a 24 
del Sistema Armonizado de Designación y Codificación de Mercanc ías, 
con la adición de cualquier producto listado en el anexo I del Acuerdo 
sobre Agricultura de la OMC.  
2. Esta definición incluye pescado y productos de pescado cubie rtos 
por el capítulo 3, las partidas 1604 y 1605, y las subpartidas 0511 91, 
2301 20 y ex 1902 20 (  1 ). 
Artículo 8  
Aranceles aduaneros sobre las importaciones originarias de México  
1. En la fecha de entrada en vigor de esta Decisión, la Comunid ad 
eliminará todos los aranceles aduaneros sobre las importaciones  de pro­
ductos originarios de México, listados en la categoría «1» del anexo I 
(Calendario de Desgravación de la Comunidad).  
2. Los aranceles aduaneros sobre las importaciones a la Comunid ad 
de productos originarios de México, listados en la categoría «2 » del 
anexo I (Calendario de Desgravación de la Comunidad) se elimina rán 
de conformidad con el siguiente calendario:  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 75 por ciento del arancel aduanero base;  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 25 por ciento del arancel adua­
nero base; y  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes quedarán eliminados por compl eto. 
3. Los aranceles aduaneros sobre las importaciones a la Comunid ad 
de productos originarios de México, listados en la categoría «3 » del 
anexo I (Calendario de Desgravación de la Comunidad) se elimina rán 
de conformidad con el siguiente calendario:  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 89 por ciento del arancel aduanero base;  ▼B 
( 1 ) ex 1902 20 es «pasta rellena con un contenido en peso de pesc ado mayor al 
20 por ciento, crustáceos, moluscos u otros invertebrados acuát icos».
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 7  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 78 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 67 por ciento del arancel adua­
nero base;  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 56 por ciento del arancel adua­
nero base;  
e) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 45 por ciento del arancel adua­
nero base;  
f) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 34 por ciento del arancel adua­
nero base;  
g) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 23 por ciento del arancel adua­
nero base;  
h) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 12 por ciento del arancel adua­
nero base; y  
i) ocho años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes quedarán eliminados por compl eto. 
4. Los aranceles aduaneros sobre las importaciones a la Comunid ad 
de productos originarios de México, listados en la categoría «4 » del 
anexo I (Calendario de Desgravación de la Comunidad) se elimina rán 
de conformidad con el siguiente calendario:  
a) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 87 por ciento del arancel adua­
nero base;  
b) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 75 por ciento del arancel adua­
nero base;  
c) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 62 por ciento del arancel adua­
nero base;  
d) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
e) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 37 por ciento del arancel adua­
nero base;  
f) ocho años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 25 por ciento del arancel adua­
nero base;  
g) nueve años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 12 por ciento del arancel adua­
nero base; y  
h) diez años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes quedarán eliminados por compl eto. 
5. Los aranceles aduaneros sobre las importaciones a la Comunid ad 
de productos originarios de México, listados en la categoría «4 a» del 
anexo I (Calendario de Desgravación de la Comunidad) se elimina rán 
de conformidad con el siguiente calendario:  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 8  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 90 por ciento del arancel aduanero base;  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 80 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 70 por ciento del arancel adua­
nero base;  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 60 por ciento del arancel adua­
nero base;  
e) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
f) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 40 por ciento del arancel adua­
nero base;  
g) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 30 por ciento del arancel adua­
nero base;  
h) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 20 por ciento del arancel adua­
nero base;  
i) ocho años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 10 por ciento del arancel adua­
nero base; y  
j) nueve años después de la fecha de entrada en vigor de esta D ecisión, 
los aranceles aduaneros restantes se eliminarán por completo.  
6. Los aranceles aduaneros sobre las importaciones en la Comuni dad 
de productos originarios de México, listados en la categoría «5 » del 
anexo I (Calendario de Desgravación de la Comunidad), se elimin arán 
de conformidad con las disposiciones del artículo 10.  
7. Los cupos arancelarios con aranceles aduaneros reducidos sob re 
las importaciones a la Comunidad de ciertos productos agrícolas  y  
pesqueros originarios de México, listados en la categoría «6» d el anexo 
I (Calendario de Desgravación de la Comunidad) se aplicarán a p artir de 
la entrada en vigor de esta Decisión, de conformidad con las co ndicio­
nes mencionadas en ese anexo. Estos cupos serán administrados c on 
base en documentos de exportación específicos, expedidos por la  Parte 
de exportación. Las licencias de importación serán expedidas au tomáti­
camente por la Parte de importación, dentro de los limites acor dados, 
con base en los certificados de exportación expedidos por la ot ra Parte.  
8. Los aranceles aduaneros sobre importaciones a la Comunidad d e 
ciertos productos agrícolas procesados originarios de México, l istados 
en la categoría «7» del anexo I (Calendario de Desgravación de la 
Comunidad) se aplicarán de conformidad con las condiciones menc io­
nadas en el anexo I.  
El Consejo conjunto podrá decidir sobre:  
a) la extensión de la lista de productos agrícolas procesados l istados en 
la categoría «7» del anexo I (Calendario de Desgravación de la 
Comunidad); y  
b) la reducción de los aranceles a la importación de productos agrícolas 
procesados y el volumen de los cupos.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 9  
Esta reducción de aranceles aduaneros podrá efectuarse cuando, en el 
comercio entre México y la Comunidad, los aranceles aplicados a  pro­
ductos básicos sean reducidos, o en respuesta a reducciones que  resulten 
de concesiones mutuas relacionadas con productos agrícolas proc esados.  
9. Los párrafos 1 a 8 sólo se aplicarán a los aranceles aduaner os que 
se indican en la columna «Tasa Base», en términos  ad valorem , para los 
productos listados en la categoría «EP» del anexo I (Calendario  de 
Desgravación de la Comunidad) y no se aplicarán a los aranceles  espe­
cíficos que resulten de la aplicación de sistemas de precio de entrada. 
En caso de no respetarse el nivel de precio de entrada para un producto 
determinado, no se hará distinción entre los aranceles específi cos paga­
dos sobre las importaciones a la Comunidad de productos origina rios de 
México y productos idénticos importados en la Comunidad, origin arios 
de terceros países.  
10. Las concesiones arancelarias no se aplicarán a las importac iones 
a la Comunidad de productos listados en la categoría «O» del an exo I 
(Calendario de Desgravación de la Comunidad), debido a que tale s 
productos están cubiertos por denominaciones protegidas en la C omu­
nidad.  
11. Para ciertos productos indicados en el anexo I (Calendario de 
Desgravación de la Comunidad), se aplicará un cupo libre de ara ncel, 
de conformidad con las condiciones mencionadas en el anexo I, a  partir 
de la entrada en vigor de esta Decisión y hasta el final de la etapa de 
desgravación arancelaria de tales productos.  
Artículo 9  
Aranceles aduaneros sobre las importaciones originarias de la 
Comunidad  
1. En la fecha de entrada en vigor de esta Decisión, México eli minará 
todos los aranceles aduaneros sobre las importaciones de produc tos origi­
narios de la Comunidad, listados en la categoría «1» del anexo II (Calen­
dario de Desgravación de México).  
2. Los aranceles aduaneros sobre las importaciones a México de 
productos originarios de la Comunidad, listados en la categoría  «2» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
de conformidad con el siguiente calendario:  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 75 por ciento del arancel aduanero base;  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 25 por ciento del arancel adua­
nero base; y  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes quedarán eliminados por compl eto. ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 10  
3. Los aranceles aduaneros sobre las importaciones a México de 
productos originarios de la Comunidad, listados en la categoría  «3» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
de conformidad con el siguiente calendario:  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 89 por ciento del arancel aduanero base;  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 78 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 67 por ciento del arancel adua­
nero base;  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 56 por ciento del arancel adua­
nero base;  
e) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 45 por ciento del arancel adua­
nero base;  
f) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 34 por ciento del arancel adua­
nero base;  
g) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 23 por ciento del arancel adua­
nero base;  
h) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 12 por ciento del arancel adua­
nero base; y  
i) ocho años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes se eliminarán por completo.  
4. Los aranceles aduaneros sobre las importaciones a México de 
productos originarios de la Comunidad, listados en la categoría  «4» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
progresivamente de conformidad con el siguiente calendario:  
a) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 87 por ciento del arancel adua­
nero base;  
b) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 75 por ciento del arancel adua­
nero base;  
c) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 62 por ciento del arancel adua­
nero base;  
d) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
e) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 37 por ciento del arancel adua­
nero base;  
f) ocho años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 25 por ciento del arancel adua­
nero base;  
g) nueve años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 12 por ciento del arancel adua­
nero base; y  
h) diez años después de la fecha de entrada en vigor de esta De cisión, 
los aranceles aduaneros restantes se eliminarán por completo.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 11  
5. Los aranceles aduaneros sobre las importaciones en México de  
productos originarios de la Comunidad, listados en la categoría  «4a» 
del anexo II (Calendario de Desgravación de México) quedarán el imi­
nados de conformidad con el siguiente calendario:  
a) en la fecha de entrada en vigor de esta Decisión, cada aranc el adua­
nero se reducirá al 90 por ciento del arancel aduanero base;  
b) un año después de la fecha de entrada en vigor de esta Decis ión, 
cada arancel aduanero se reducirá al 80 por ciento del arancel adua­
nero base;  
c) dos años después de la fecha de entrada en vigor de esta Dec isión, 
cada arancel aduanero se reducirá al 70 por ciento del arancel adua­
nero base;  
d) tres años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 60 por ciento del arancel adua­
nero base;  
e) cuatro años después de la fecha de entrada en vigor de esta Decisión, 
cada arancel aduanero se reducirá al 50 por ciento del arancel adua­
nero base;  
f) cinco años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 40 por ciento del arancel adua­
nero base;  
g) seis años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 30 por ciento del arancel adua­
nero base;  
h) siete años después de la fecha de entrada en vigor de esta D ecisión, 
cada arancel aduanero se reducirá al 20 por ciento del arancel adua­
nero base;  
i) ocho años después de la fecha de entrada en vigor de esta De cisión, 
cada arancel aduanero se reducirá al 10 por ciento del arancel adua­
nero base; y  
j) nueve años después de la fecha de entrada en vigor de esta D ecisión, 
los aranceles aduaneros restantes quedarán eliminados por compl eto. 
6. Los aranceles aduaneros sobre las importaciones en México de  
productos originarios de la Comunidad, listados en la categoría  «5» 
del anexo II (Calendario de Desgravación de México) se eliminar án 
de acuerdo a las disposiciones del artículo 10.  
7. Los cupos arancelarios con aranceles aduaneros reducidos sob re 
las importaciones a México de ciertos productos agrícolas y pes queros 
originarios de la Comunidad, listados en la categoría «6» del a nexo II 
(Calendario de Desgravación de México) se aplicarán a partir de  la 
entrada en vigor de esta Decisión, de conformidad con las condi ciones 
mencionadas en ese anexo. Estos cupos serán administrados con b ase en 
documentos de exportación específicos, expedidos por la Parte d e ex­
portación. Las licencias de importación serán expedidas automát ica­
mente por la Parte de importación, dentro de los limites acorda dos, 
con base en los certificados de exportación expedidos por la ot ra Parte.  
8. Los aranceles aduaneros sobre las importaciones en México de  
ciertos productos agrícolas procesados originarios de la Comuni dad, 
listados en la categoría «7» del anexo II (Calendario de Desgra vación 
de México) se aplicarán de conformidad con las condiciones menc iona­
das en ese anexo.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 12  
El Consejo conjunto podrá decidir sobre:  
a) la extensión de la lista de productos agrícolas procesados l istados en 
la categoría «7» del anexo II (Calendario de Desgravación de Mé ­
xico); y  
b) la reducción de los aranceles a la importación de productos agrícolas 
procesados y el volumen de los cupos.  
Esta reducción de aranceles se podrá efectuar cuando, en el com ercio 
entre México y la Comunidad, los aranceles aplicados a producto s 
básicos sean reducidos, o en respuesta a reducciones que result en de 
las concesiones mutuas relacionadas con productos agrícolas pro cesa­
dos. 
Artículo 10  
Cláusula de revisión  
Productos agrícolas y pesqueros  
1. A más tardar tres años después de la entrada en vigor de est a 
Decisión el Consejo conjunto, de conformidad con las disposicio nes 
del apartado 5 del artículo 3, considerará los pasos ulteriores  en el 
proceso de liberalización del comercio entre México y la Comuni dad. 
Para este fin, se llevará a cabo una revisión, caso por caso, d e los 
aranceles aduaneros aplicables a los productos listados en la c ategoría 
«5» de los anexos I y II (Calendario de Desgravación de la Comu nidad 
y Calendario de Desgravación de México, respectivamente). Las r eglas 
de origen pertinentes también serán revisadas, según se conside re apro­
piado.  
2. A más tardar tres años después de la entrada en vigor de est a 
Decisión el Consejo conjunto, de conformidad con las disposicio nes 
del apartado 5 del artículo 3, revisará las cantidades de los c upos 
arancelarios establecidos en la categoría «6» de los anexos I y  II (Ca­
lendario de Desgravación de la Comunidad y Calendario de Desgra va­
ción de México, respectivamente). Para este fin, se llevará a c abo una 
revisión, caso por caso, de los productos listados en esos anex os. 
3. A más tardar tres años después de la entrada en vigor de est a 
Decisión el Consejo conjunto, de conformidad con las disposicio nes 
del apartado 5 del artículo 3, revisará los aspectos pertinente s del pro­
ceso de liberalización del comercio de productos pesqueros entr e Mé­
xico y la Comunidad, establecido en la categoría «6» de los ane xos I y 
II (Calendario de Desgravación de la Comunidad y Calendario de Des­
gravación de México, respectivamente).  
4. Los productos listados en la categoría «O» del anexo I (Cale ndario 
de Desgravación de la Comunidad) serán revisados de conformidad  con 
los desarrollos en materia de derechos de propiedad intelectual . 
5. A más tardar el 1 de septiembre de 2001, ambas Partes inicia rán 
discusiones para examinar la posibilidad de abrir, antes del 1 de enero 
de 2002, un cupo arancelario con tratamiento preferencial para lomos de 
atún.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 13  
CAPÍTULO II  
Medidas no arancelarias  
Artículo 11  
Cobertura  
Las disposiciones de este capítulo se aplicarán a los productos  del 
territorio de una Parte.  
Artículo 12  
Prohibición de restricciones cuantitativas  
1. Todas las prohibiciones y restricciones al comercio entre Mé xico y 
la Comunidad, distintas de los aranceles aduaneros y los impues tos, ya 
sean aplicadas mediante cupos, licencias de importación o expor tación, 
u otras medidas, deberán ser eliminadas a la entrada en vigor d e esta 
Decisión. Ninguna medida nueva de este tipo podrá ser introduci da. 
2. El párrafo 1 no aplica a las medidas establecidas en el anex o IV.  
Artículo 13  
Trato nacional en materia de tributación y de reglamentación 
interiores  
1. Los productos del territorio de una Parte importados en el t errito­
rio de otra Parte no estarán sujetos, directa ni indirectamente , a impues­
tos interiores u otras cargas interiores, de cualquier clase qu e sean, 
superiores a los aplicados, directa o indirectamente, a los pro ductos 
nacionales similares. Además, ninguna de las Partes aplicará, d e cual­
quier otro modo, impuestos u otras cargas interiores de manera que se 
proteja la producción nacional (  1 ). 
2. Los productos del territorio de una Parte importados en el t errito­
rio de otra Parte no deberán recibir un trato menos favorable q ue el 
concedido a los productos similares de origen nacional, en lo c oncer­
niente a cualquier ley, reglamento o prescripción que afecte la  venta, la 
oferta para la venta, la compra, el transporte, la distribución  y el uso de 
estos productos en el mercado interior.  
3. Las disposiciones de este artículo no impedirán el pago de s ub­
venciones exclusivamente a los productores nacionales, incluido s los 
pagos a los productores nacionales con cargo a fondos procedent es de 
impuestos o cargas interiores aplicados de conformidad con las dispo­
siciones de este artículo y las subvenciones en forma de compra  de 
productos nacionales por los poderes públicos o por su cuenta.  
4. Las disposiciones de este artículo no se aplicarán a leyes, regla­
mentos, procedimientos o prácticas que rijan las compras gubern amen­
tales, las cuales estarán sujetas exclusivamente a las disposic iones del 
título III.  ▼B 
( 1 ) Un impuesto que se ajuste a las prescripciones de la primera frase no deberá 
ser considerado como incompatible con las disposiciones de la s egunda frase 
sino en caso de que haya competencia entre, por una parte, el p roducto sujeto 
al impuesto, y, por la otra parte, un producto directamente com petidor o que 
puede substituirlo directamente y que no esté sujeto a un impue sto similar.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 14  
5. Los párrafos 1 y 2 no se aplicarán a las medidas establecida s en el 
anexo V hasta la fecha indicada en ese anexo.  
Artículo 14  
Medidas antidumping y compensatorias  
México y la Comunidad confirman sus derechos y obligaciones der iva­
dos del Acuerdo relativo a la Aplicación del artículo VI del Ac uerdo 
General sobre Aranceles Aduaneros y Comercio de 1994, y del Acu erdo 
sobre Subvenciones y Medidas Compensatorias de la OMC.  
Artículo 15  
Cláusula de salvaguardia  
1. Cuando algún producto de una Parte sea importado en el terri torio 
de la otra Parte en cantidades tan elevadas y bajo condiciones tales que 
causen o amenacen causar:  
a) perjuicio grave a la industria nacional que produce producto s simi­
lares o directamente competidores en el territorio de la otra P arte; o  
b) perturbaciones graves en cualquier sector de la economía o d ificul­
tades que pudieran traer un deterioro grave en la situación eco nómica 
de una región de la Parte importadora,  
la Parte importadora podrá adoptar medidas apropiadas bajo las condi­
ciones y de conformidad con los procedimientos establecidos en este 
artículo.  
2. Las medidas de salvaguardia no excederán lo necesario para r e­
mediar las dificultades que hayan surgido, y consistirán, norma lmente, 
en la suspensión de las reducciones adicionales de la tasa aran celaria 
aplicable prevista en esta Decisión para el producto que corres ponda, o 
en el incremento de la tasa arancelaria para ese producto.  
3. Tales medidas contendrán elementos claros que lleven progres iva­
mente a su eliminación al final del período establecido. Las me didas no 
deberán ser aplicadas por un período que exceda de un año. En c ircuns­
tancias muy excepcionales, las medidas de salvaguardia podrán s er 
aplicadas por un período máximo de hasta tres años. Ninguna nue va 
medida de salvaguardia podrá ser aplicada a la importación de u n pro­
ducto que haya estado sujeto a otra medida de esa índole, hasta  que 
transcurran, por lo menos, tres años desde la expiración de esa  otra 
medida.  
4. La Parte que pretenda aplicar medidas de salvaguardia de con for­
midad con este artículo, ofrecerá a la otra Parte compensación en la 
forma de liberalización comercial sustancialmente equivalente e n rela­
ción con las importaciones de esta última. La oferta de liberal ización 
consistirá normalmente en concesiones que tengan efectos comerc iales 
sustancialmente equivalentes, o en concesiones sustancialmente equiva­
lentes al valor de los aranceles adicionales que se esperen res ulten de la 
medida de salvaguardia.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 15  
5. La oferta se hará antes de la adopción de la medida de salva guar­
dia y simultáneamente con la entrega de información y la remisi ón al 
Comité conjunto, según lo previsto en este artículo. En caso de  que la 
oferta no resulte satisfactoria para la Parte contra cuyo produ cto se 
pretenda aplicar la medida de salvaguardia, ambas Partes podrán  acor­
dar, en las consultas referidas en este artículo, otros medios de com­
pensación comercial.  
6. Si las Partes no logran llegar a un acuerdo sobre la compens ación, 
la Parte contra cuyo producto se aplique la medida de salvaguar dia 
podrá tomar acciones arancelarias compensatorias que tengan un efecto 
comercial sustancialmente equivalente a la medida de salvaguard ia apli­
cada de conformidad con este artículo. La Parte que tome la acc ión 
arancelaria compensatoria la aplicará, como máximo, por el perí odo 
necesario para alcanzar efectos comerciales equivalentes.  
7. En los casos referidos en este artículo, antes de aplicar la s medidas 
previstas en el mismo, o tan pronto como sea posible, en los ca sos en 
que el párrafo 8 b) resulta aplicable, México o la Comunidad, s egún sea 
el caso, suministrará al Comité conjunto toda la información pe rtinente, 
con miras a encontrar una solución aceptable para ambas Partes.  
8. Las siguientes disposiciones aplican a la ejecución de los p árrafos 
anteriores:  
a) las dificultades que surjan de las situaciones referidas en este artículo 
serán remitidas al Comité conjunto para su análisis, y éste pod rá 
tomar cualquier decisión necesaria para resolver tales dificult ades.  
Si el Comité conjunto o la Parte de exportación no ha tomado un a 
decisión para resolver las dificultades, o no se ha llegado a o tra 
solución satisfactoria dentro de los 30 días siguientes a que e l asunto 
hubiere sido referido al Comité conjunto, la Parte de importaci ón 
podrá adoptar las medidas apropiadas para remediar el problema,  y, 
en la ausencia de una compensación mutuamente acordada, la Part e 
contra cuyo producto la medida ha sido aplicada podrá adoptar 
acciones arancelarias compensatorias de conformidad con este ar tícu­
lo. Esa acción arancelaria compensatoria se notificará de inmed iato 
al Comité conjunto. En la selección de las medidas de salvaguar dia y 
de la acción arancelaria compensatoria, se dará prioridad a aqu éllas 
que menos perturben el funcionamiento de los acuerdos estableci dos 
en esta Decisión;  
b) cuando circunstancias excepcionales y críticas que exijan un a acción 
inmediata que haga imposible el suministro previo de la informa ción 
o el análisis, según sea el caso, la Parte afectada podrá, en l as 
situaciones definidas en este artículo, aplicar sin dilación me didas 
precautorias necesarias para enfrentar la situación, e informar á inme­
diatamente de ello a la otra Parte;  
c) se notificará de inmediato al Comité conjunto las medidas de  salva­
guardia y éstas serán objeto de consultas periódicas en ese órg ano, 
particularmente con el fin de establecer un calendario para su elimi­
nación, tan pronto como las circunstancias lo permitan.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 16  
9. México o la Comunidad, respectivamente, informará a la otra 
Parte de los casos en que cualquiera de ellas sujete las import aciones 
de productos susceptibles de originar las dificultades referida s en este 
artículo, a un procedimiento administrativo que tenga como prop ósito la 
rápida entrega de información sobre la tendencia de los flujos comer­
ciales.  
Artículo 16  
Cláusula de escasez  
1. Cuando el cumplimiento con las disposiciones del capítulo I o el 
artículo 12 provoque:  
a) una escasez aguda o una amenaza de escasez aguda de producto s 
alimenticios o de otros productos esenciales para la Parte de e xpor­
tación; o  
b) una escasez de cantidades indispensables de materiales nacio nales 
para una industria procesadora nacional, durante períodos en lo s 
que el precio interno de esos materiales se mantenga por debajo  
del precio mundial como parte de un programa gubernamental de 
estabilización; o  
c) la reexportación a un tercer país de un producto respecto de l cual la 
Parte de exportación mantenga aranceles aduaneros sobre la expo r­
tación, o prohibiciones o restricciones a la exportación,  
y cuando las situaciones antes mencionadas ocasionen o pudieran  oca­
sionar graves dificultades para la Parte exportadora, esa Parte  podrá 
adoptar restricciones a la exportación o aranceles aduaneros so bre la 
exportación.  
2. Al seleccionar las medidas, se dará prioridad a las que meno s 
perturben el funcionamiento de los acuerdos establecidos en est a Deci­
sión. No se aplicarán tales medidas de manera que constituyan u n medio 
de discriminación arbitraria o injustificable cuando prevalezca n las mis­
mas condiciones, o una restricción encubierta al comercio, y se rán 
eliminadas cuando las condiciones ya no justifiquen el que se m anten­
gan. Además, las medidas que puedan ser adoptadas de conformida d 
con el párrafo 1 b) de este artículo no operarán para increment ar las 
exportaciones o la protección otorgada a la industria procesado ra nacio­
nal afectada, y no se apartarán de las disposiciones de esta De cisión 
relativas a la no discriminación.  
3. Antes de aplicar las medidas previstas en el párrafo 1 de es te 
artículo o, tan pronto como sea posible en los casos en que el párrafo 
4 de éste artículo se aplique, México o la Comunidad, según sea  el caso, 
suministrará al Comité conjunto toda la información pertinente con 
miras a encontrar una solución aceptable para ambas Partes. Las  Partes, 
en el seno del Comité conjunto, podrán acordar cualquier medio nece­
sario para poner fin a las dificultades. Si no se llega a un ac uerdo dentro 
de los 30 días a partir de que el asunto se hubiere presentado ante el 
Comité conjunto, la Parte de exportación podrá aplicar las medi das a la 
exportación del producto de que se trate, conforme a este artíc ulo. 
4. Cuando circunstancias excepcionales y críticas que exijan un a 
acción inmediata que haga imposible el suministro previo de la infor­
mación o el análisis, según el caso, México o la Comunidad, la que se 
vea afectada, podrá aplicar sin dilación las medidas precautori as nece­
sarias para enfrentar la situación, e informará inmediatamente de ello a 
la otra Parte.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 17  
5. Cualquier medida aplicada conforme a este artículo se notifi cará 
inmediatamente al Comité conjunto y será objeto de consultas pe riódi­
cas en el seno de ese órgano, particularmente con miras a estab lecer un 
calendario para su eliminación, tan pronto como las circunstanc ias lo 
permitan.  
Artículo 17  
Cooperación aduanera  
1. Las Partes cooperarán para garantizar el cumplimiento de las  dis­
posiciones del título II, según se refieran a asuntos aduaneros , y al 
anexo III, a fin de lograr la coordinación necesaria de sus sis temas 
aduaneros.  
2. La cooperación podrá incluir, en particular, lo siguiente:  
a) el intercambio de información;  
b) la organización de seminarios y colocaciones;  
c) la introducción del documento administrativo único (DAU);  
d) la simplificación de la inspección y los requisitos relativo s al despa­
cho de bienes;  
e) el perfeccionamiento de los métodos de trabajo;  
f) el respeto a la transparencia, eficiencia, integridad y resp onsabilidad 
en las operaciones;  
g) asistencia técnica, según sea necesario.  
3. Las administraciones de ambas Partes se prestarán asistencia  ad­
ministrativa mutua en asuntos aduaneros, de conformidad con las  dis­
posiciones de un anexo de Asistencia Administrativa Mutua en Ma teria 
Aduanera que deberá adoptar el Consejo conjunto a más tardar un  año 
después de la entrada en vigor de esta Decisión.  
4. El Consejo conjunto establece un Comité especial de Cooperac ión 
Aduanera y Reglas de Origen integrado por representantes de las  Partes. 
Sus funciones incluirán:  
a) supervisar la ejecución y administración de este artículo y del anexo 
III; 
b) proveer un foro de consulta y discusión en todos los temas e n 
materia de aduanas, incluyendo, en particular, procedimientos a dua­
neros, regímenes arancelarios, nomenclatura aduanera, cooperaci ón 
aduanera y asistencia administrativa mutua en materia aduanera;  
c) proveer un foro de consulta y discusión en temas relativos a  reglas 
de origen y cooperación administrativa;  
d) fomentar la cooperación en el desarrollo, aplicación y ejecu ción de 
los procedimientos aduaneros, asistencia administrativa mutua e n 
materia aduanera, reglas de origen y cooperación administrativa . ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 18  
5. El Comité especial estará integrado por representantes de la s Par­
tes. El Comité especial se reunirá una vez al año en una fecha y con una 
agenda previamente acordadas por las Partes. Cada Parte detenta rá la 
presidencia del Comité especial de manera alternada. El Comité especial 
presentará un informe anual al Comité conjunto.  
6. Las Partes podrán acordar sostener reuniones  ad hoc  sobre coo­
peración aduanera o sobre reglas de origen y asistencia adminis trativa 
mutua.  
Artículo 18  
Valoración aduanera  
A partir del 1 de enero de 2003, ninguna Parte podrá otorgar un  trato 
menos favorable en materia de valoración aduanera a las importa ciones 
de productos originarios de la otra Parte, respecto de las impo rtaciones 
de productos originarios de cualquier otro país, incluidos aque llos países 
con los que haya concluido un acuerdo que haya sido notificado con­
forme al artículo XXIV del GATT 1994.  
Artículo 19  
Normas, reglamentos técnicos y procedimientos de evaluación de la 
conformidad  
1. Este artículo aplica a las normas, reglamentos técnicos y pr ocedi­
mientos de evaluación de la conformidad, según se definen en el  
Acuerdo sobre Obstáculos Técnicos al Comercio de la OMC (en ade ­
lante «el Acuerdo OTC»), que directa o indirectamente pudieran afectar 
el comercio de productos. Este artículo no se aplica a las medi das 
sanitarias y fitosanitarias, que están sujetas al artículo 20 d e esta Deci­
sión.  
2. Las Partes confirman sus derechos y obligaciones establecido s en 
el Acuerdo OTC, relativos a normas, reglamentos técnicos y proc edi­
mientos de evaluación de la conformidad.  
3. Las Partes intensificarán la cooperación bilateral en este c ampo, a 
la luz de su interés mutuo para facilitar el acceso a los merca dos de 
ambas Partes y para incrementar el entendimiento y conocimiento  mu­
tuos de sus respectivos sistemas.  
4. Con este fin, las Partes trabajarán con miras a:  
a) intercambiar información sobre normas, reglamentos técnicos y pro­
cedimientos de evaluación de la conformidad;  
b) celebrar consultas bilaterales sobre barreras técnicas al co mercio 
específicas;  
c) promover el uso de normas, reglamentos técnicos y procedimie ntos 
de evaluación de la conformidad internacionales; y  
d) facilitar la adopción de sus respectivas normas, reglamentos  técnicos 
y procedimientos de evaluación de la conformidad, con base en 
requisitos internacionales.  
5. A solicitud de una Parte, cada Parte proporcionará asesoría y 
asistencia técnica en términos y condiciones mutuamente acordad os, 
para mejorar las normas, reglamentos técnicos o procedimientos de 
evaluación de la conformidad y las actividades, procesos y sist emas 
conexos de esa Parte.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 19  
6. Con el fin de alcanzar los objetivos establecidos en el párr afo 4, el 
Consejo conjunto establece un Comité especial de Normas y Regla men­
tos Técnicos. El Comité especial estará integrado por represent antes de 
las Partes. El Comité especial se reunirá una vez al año en una  fecha y 
con una agenda previamente acordadas por las Partes. Cada Parte  de­
tentará la presidencia del Comité especial de manera alternada.  El Co­
mité especial presentará un informe anual al Comité conjunto.  
7. Las funciones del Comité especial incluirán:  
a) el seguimiento a la aplicación y la administración de este a rtículo;  
b) ofrecer un foro para que las Partes consulten y discutan sob re temas 
vinculados con normas, reglamentos técnicos y procedimientos de  
evaluación de la conformidad;  
c) trabajar con miras a lograr la aproximación y simplificación  de re­
quisitos de etiquetado, incluidos esquemas voluntarios, el uso de 
pictogramas y símbolos y la convergencia con las prácticas inte rna­
cionales de los términos aplicados a los productos de piel; y  
d) fortalecer la cooperación en el desarrollo, aplicación y cum plimiento 
de las normas, reglamentos técnicos y procedimientos de evaluac ión 
de la conformidad.  
Artículo 20  
Medidas sanitarias y fitosanitarias  
1. Las Partes cooperarán en el área de medidas sanitarias y fit osani­
tarias con el objetivo de facilitar el comercio. Las Partes con firman sus 
derechos y obligaciones establecidos en el Acuerdo sobre Medida s Sa­
nitarias y Fitosanitarias de la OMC.  
2. El Consejo conjunto establece un Comité especial de Medidas 
Sanitarias y Fitosanitarias. El Comité especial estará integrad o por re­
presentantes de ambas Partes. El Comité especial se reunirá una  vez al 
año en una fecha y con una agenda previamente acordadas por las  
Partes. Cada Parte detentará la presidencia del Comité especial  de ma­
nera alternada. El Comité especial presentará un informe anual al Co­
mité conjunto.  
3. Las funciones del Comité especial incluirán:  
a) dar seguimiento a la aplicación de las disposiciones de este  artículo;  
b) ofrecer un foro para identificar y atender los problemas que  puedan 
surgir de la aplicación de medidas sanitarias y fitosanitarias especí­
ficas, con miras a obtener soluciones mutuamente aceptables;  
c) considerar, en caso necesario, el desarrollo de disposicione s especí­
ficas aplicables por regiones, o para evaluar la equivalencia; y ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 20  
d) considerar el desarrollo de arreglos específicos para el int ercambio 
de información.  
4. El Comité especial podrá establecer puntos de contacto.  
5. Cada Parte colaborará en los trabajos del Comité especial y con­
siderará el resultado de esos trabajos, de conformidad con sus procedi­
mientos internos.  
Artículo 21  
Dificultades en materia de balanza de pagos  
1. Las Partes se esforzarán por evitar la aplicación de medidas  res­
trictivas relacionadas con las importaciones por motivos de bal anza de 
pagos. En caso de que sean introducidas, la Parte que las haya adoptado 
presentará a la otra Parte, a la brevedad posible, un calendari o para su 
eliminación.  
2. En los casos en que uno o más Estados miembros, o México, se  
encuentren en serias dificultades de balanza de pagos, o bajo l a amenaza 
inminente de tales dificultades, la Comunidad o México, según s ea el 
caso, podrá adoptar, de conformidad con las condiciones estable cidas en 
el GATT de 1994, medidas restrictivas relativas a las importaci ones, que 
tendrán duración limitada y no podrán ir más allá de lo necesar io para 
remediar la situación de balanza de pagos. La Comunidad o Méxic o, 
según sea el caso, informará inmediatamente a la otra Parte.  
Artículo 22  
Excepciones generales  
Nada en la Decisión impedirá que una Parte adopte o aplique efe ctiva­
mente medidas:  
a) necesarias para proteger la moral pública;  
b) necesarias para proteger la salud y la vida de las personas y de los 
animales o para preservar los vegetales;  
c) necesarias para lograr la observancia de las leyes y de los reglamen­
tos que no sean incompatibles con esta Decisión, tales como las  
leyes y reglamentos relativos a la aplicación de las medidas ad uane­
ras, a la protección de derechos de propiedad intelectual y a l a 
prevención de prácticas que puedan inducir a error;  
d) relativas a la importación o a la exportación de oro o plata ; 
e) impuestas para proteger los tesoros nacionales de valor artí stico, 
histórico o arqueológico; o  
f) relativas a la conservación de los recursos naturales agotab les, a 
condición de que tales medidas se apliquen conjuntamente con re s­
tricciones a la producción o al consumo nacionales.  
Sin embargo, tales medidas no se aplicarán en forma que constit uyan un 
medio de discriminación arbitrario o injustificado cuando preva lezcan 
las mismas condiciones, o una restricción encubierta al comerci o entre 
las Partes.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 21  
Artículo 23  
Uniones aduaneras y zonas de libre comercio  
1. Nada en esta Decisión impedirá que se mantengan o establezca n 
uniones aduaneras, zonas de libre comercio u otros arreglos ent re cual­
quiera de las Partes y terceros países, siempre que no alteren los dere­
chos y obligaciones establecidos en esta Decisión.  
2. A solicitud de una Parte, México y la Comunidad celebrarán 
consultas en el seno del Comité conjunto sobre los acuerdos que  esta­
blezcan o modifiquen uniones aduaneras o zonas de libre comerci o y, 
cuando se requiera, sobre otros aspectos importantes vinculados  a sus 
respectivas políticas comerciales con terceros países.  
Artículo 24  
Comité especial de Productos de Acero  
1. El Consejo conjunto establece un Comité especial de Producto s de 
Acero integrado por representantes de las Partes con conocimien tos o 
experiencia en el sector acerero y, en particular, en el comerc io de 
acero. El Comité especial podrá invitar a sus reuniones a los r epresen­
tantes de la industria de cada Parte. Se reunirá por lo menos d os veces 
al año y a solicitud de cualquier Parte, en una fecha y con una  agenda 
previamente acordadas por las Partes. Un representante de cada Parte 
detentará la presidencia del Comité especial de manera alternad a. 
2. El Comité especial analizará asuntos relevantes del sector a cerero, 
incluyendo el comercio de acero. El Comité especial presentará un 
informe anual al Comité conjunto.  
TÍTULO III  
COMPRAS DEL SECTOR PÚBLICO  
Artículo 25  
Cobertura  
1. Este título aplica a cualquier ley, reglamento, procedimient o o 
práctica relativo a cualquier compra:  
a) de las entidades listadas en el anexo VI;  
b) de bienes de conformidad con el anexo VII, de servicios de c onfor­
midad con el anexo VIII, o de servicios de construcción de conf or­
midad con el anexo IX;  
c) cuando se estime que el valor del contrato que será adjudica do iguale 
o supere el valor de los umbrales señalados en el anexo X (  1 ). 
2. El párrafo 1 está sujeto a las disposiciones del anexo XI.  ▼B 
( 1 ) El valor de los umbrales se calculará y ajustará de conformid ad con las 
disposiciones señaladas en el anexo X.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 22  
3. Sujeto a las disposiciones del párrafo 4, cuando el contrato  que 
una entidad vaya a adjudicar no esté cubierto por este título, no podrán 
interpretarse las disposiciones de este título en el sentido de  abarcar a 
los componentes de cualquier bien o servicio de ese contrato.  
4. Ninguna de las Partes preparará, elaborará ni estructurará u n con­
trato de compra de tal manera que evada las obligaciones de est e título.  
5. Compras incluye adquisiciones por métodos tales como compra,  
arrendamiento o alquiler, con o sin opción de compra.  
6. Compras no incluye:  
a) acuerdos no contractuales ni forma alguna de asistencia gube rnamen­
tal, incluso acuerdos de cooperación, transferencias, préstamos , infu­
siones de capital, garantías, incentivos fiscales y abasto gube rnamen­
tal de bienes y servicios otorgados a personas o a gobiernos es tata­
les, provinciales y regionales; y  
b) la adquisición de servicios de agencias o depósitos fiscales , los 
servicios de liquidación y administración para instituciones fi nancie­
ras reglamentadas, ni los servicios de venta y distribución de deuda 
pública.  
Artículo 26  
Trato nacional y no discriminación  
1. En lo que respecta a todas las leyes, reglamentos, procedimi entos 
y prácticas relativas a compras gubernamentales cubiertas por e ste título, 
cada Parte concederá de forma inmediata e incondicional a los p roduc­
tos, servicios y proveedores de la otra Parte, un trato no meno s favora­
ble que el otorgado a sus productos, servicios y proveedores na cionales.  
2. En lo que respecta a todas las leyes, reglamentos, procedimi entos 
y prácticas relativas a compras gubernamentales cubiertas por e ste título, 
cada Parte se asegurará de que:  
a) sus entidades no den a un proveedor establecido localmente u n trato 
menos favorable que el otorgado a otro proveedor establecido lo cal­
mente, en razón del grado de afiliación extranjera o propiedad de 
una persona de la otra Parte; y  
b) sus entidades no discriminen en contra de proveedores establ ecidos 
localmente en razón del país de producción del producto o servi cio a 
suministrarse, siempre que el país de producción sea la otra Pa rte. 
3. Las disposiciones de los párrafos 1 y 2 no aplicarán a los a ranceles 
aduaneros u otros cargos de cualquier tipo, impuestos o en cone xión 
con la importación, al método de percepción de tales derechos y  cargos, 
a los demás reglamentos y formalidades de importación, ni a las  medi­
das que afectan al comercio de servicios, aparte de las leyes, reglamen­
tos, procedimientos y prácticas relativas a las compras guberna mentales 
cubiertas en este título.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 23  
Artículo 27  
Reglas de origen  
1. Ninguna Parte aplicará reglas de origen a los bienes importa dos de 
la otra Parte para efectos de compras gubernamentales cubiertas  por este 
título que sean diferentes o incompatibles con las reglas de or igen que la 
Parte aplique en las operaciones comerciales normales.  
2. Una Parte podrá denegar los beneficios de este título a un p resta­
dor de servicios de la otra Parte, previa notificación y realiz ación de 
consultas, cuando la Parte determine que el servicio está siend o prestado 
por una empresa que es propiedad o está bajo el control de pers onas de 
un país que no es Parte y no realiza actividades de negocios su stanciales 
en el territorio de cualquiera de las Partes.  
Artículo 28  
Prohibición de condiciones compensatorias especiales  
Cada Parte se asegurará de que sus entidades no tomen en cuenta , 
soliciten ni impongan condiciones compensatorias especiales en la ca­
lificación y selección de proveedores, bienes o servicios, en l a evalua­
ción de ofertas o en la adjudicación de contratos. Para efectos  de este 
artículo, son condiciones compensatorias especiales las condici ones que 
una entidad imponga o tome en cuenta previamente, o durante el pro­
cedimiento de compra, para fomentar el desarrollo local o mejor ar las 
cuentas de la balanza de pagos, por medio de requisitos de cont enido 
local, concesión de licencias para el uso de tecnología, invers ión, co­
mercio compensatorio u otros requisitos análogos.  
Artículo 29  
Procedimientos de compra y otras disposiciones  
1. México aplicará las reglas y procedimientos especificados en  la 
parte A del anexo XII y la Comunidad aplicará las reglas y proc edi­
mientos especificados en la parte B del anexo XII. Se considera  que 
ambos juegos de reglas y procedimientos otorgan un trato equiva lente 
entre sí.  
2. Las reglas y procedimientos establecidos en el anexo XII sól o 
podrán ser modificados por la Parte involucrada, para reflejar modifica­
ciones a las disposiciones correspondientes del Tratado de Libr e Co­
mercio de América del Norte (en lo sucesivo TLCAN) y del Acuerd o 
sobre Contratación Pública de la OMC (en lo sucesivo ACP), resp ecti­
vamente, siempre que las reglas y procedimientos modificados ap licados 
por esa Parte, continúen garantizando un trato equivalente.  
3. Si una Parte modifica, de conformidad con el párrafo 2, sus res­
pectivas reglas y procedimientos contenidas en el anexo XII deb erá 
previamente consultar a la otra Parte y tendrá la obligación de  demostrar 
que esas reglas y procedimientos modificados continúan otorgand o un 
trato equivalente.  
4. La Parte interesada deberá notificar a la otra Parte cualqui er mo­
dificación a las reglas y procedimientos especificados en el an exo XII a 
más tardar 30 días antes de su entrada en vigor.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 24  
5. Cuando una Parte considere que la modificación afecta su acc eso 
al mercado de compras de la otra Parte considerablemente, podrá  soli­
citar consultas. En caso de no obtener una solución satisfactor ia, la Parte 
podrá recurrir al procedimiento de solución de controversias es tablecido 
en el título VI, con el propósito de que se mantenga un nivel e quiva­
lente de acceso al mercado de compras de la otra Parte.  
6. En la calificación de proveedores y la adjudicación de contr atos, 
ninguna entidad de una Parte podrá condicionar una compra a que  a un 
proveedor se le hayan asignado previamente uno o más contratos por 
alguna entidad de esa Parte, ni a la experiencia previa de trab ajo del 
proveedor en territorio de esa Parte.  
Artículo 30  
Procedimiento de impugnación  
1. En caso de que un proveedor presente una reclamación sobre l a 
existencia de una infracción del presente título en el contexto  de una 
compra, la Parte interesada le alentará a que trate de encontra r solución 
a su reclamación mediante consultas con la entidad contratante.  En tal 
supuesto, la entidad contratante examinará de manera imparcial y en 
tiempo oportuno las reclamaciones, sin perjuicio de la posibili dad de 
obtener medidas correctivas de conformidad con el sistema de im pug­
nación.  
2. Cada Parte contará con procedimientos no discriminatorios, o por­
tunos, transparentes y eficaces, que permitan a los proveedores  impug­
nar presuntas infracciones a este título que se produzcan en el  contexto 
de una compra en la que tengan o hayan tenido interés.  
3. Cada Parte especificará por escrito y pondrá a disposición g eneral 
sus procedimientos de impugnación.  
4. Cada Parte se asegurará de que la documentación referente a todos 
los aspectos de los procedimientos que afecten a las compras cu biertas 
por este título se conserve durante tres años.  
5. Podrá exigirse al proveedor interesado que inicie el procedi miento 
de impugnación y notifique la impugnación a la entidad contrata nte 
dentro de un plazo determinado a partir de la fecha en que se c onociere 
o debiere haberse razonablemente conocido los hechos que den lu gar a 
la reclamación, plazo que en ningún caso será inferior a diez d ías desde 
esa fecha.  
6. La legislación de una Parte podrá imponer que un procedimien to 
de impugnación pueda iniciarse después de que la convocatoria s e haya 
publicado o, en caso de no publicarse, después de que las bases  de 
licitación estén disponibles. Cuando una Parte imponga tal requ isito, 
el plazo de diez días al que se refiere el párrafo 5, no comenz ará a 
correr antes de la fecha en que se haya publicado la convocator ia o 
estén disponibles las bases de licitación. Nada de lo dispuesto  en este 
párrafo afectará el derecho de los proveedores interesados de r ecurrir a 
la revisión judicial.  
7. Las impugnaciones serán atendidas por una autoridad revisora , 
independiente e imparcial, que no tenga interés en el resultado  de la 
compra, y cuyos miembros sean ajenos a influencias externas dur ante 
todo el período de su mandato. Las actuaciones de una autoridad  revi­
sora distinta a un tribunal, deberán estar sujetas a revisión j udicial o 
bien deberán contar con procedimientos que aseguren que:  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 25  
a) los participantes tengan derecho a audiencia antes de que se  emita un 
dictamen o se adopte una decisión;  
b) los participantes puedan estar representados y asistidos;  
c) los participantes tengan acceso a todas las actuaciones;  
d) las actuaciones puedan ser públicas;  
e) los dictámenes o decisiones se formulen por escrito, con una  expo­
sición de sus fundamentos;  
f) puedan presentarse testigos; y  
g) se den a conocer los documentos a la autoridad revisora.  
8. Los procedimientos de impugnación preverán:  
a) medidas provisionales expeditas para corregir las infraccion es a este 
título y para preservar las oportunidades comerciales. Esas med idas 
podrán tener por efecto la suspensión del proceso de compra. Si n 
embargo, los procedimientos podrán prever la posibilidad de que , al 
decidir si deben aplicarse esas medidas, se tomen en cuenta las  
consecuencias adversas sobre intereses afectados que deban prev ale­
cer, incluido el interés público. En tales circunstancias, debe rá justi­
ficarse por escrito la falta de acción; y  
b) si se considera apropiado, la rectificación de la infracción  a este 
título o una compensación por los daños o perjuicios sufridos, que 
podrá limitarse a los gastos de la preparación de la oferta o d e la 
reclamación.  
9. Con el fin de preservar los intereses comerciales y de otro tipo que 
estén involucrados, el procedimiento de impugnación normalmente  se 
resolverá oportunamente.  
Artículo 31  
Suministro de información  
1. Cada Parte publicará sin demora cualquier ley, reglamento, j uris­
prudencia, resolución administrativa de aplicación general y cu alquier 
procedimiento relativo a las compras gubernamentales cubiertas por este 
título, mediante su inserción en las publicaciones pertinentes a que se 
refiere el anexo XIII.  
2. Cada Parte designará, a la entrada en vigor de este título, uno o 
más puntos de contacto para:  
a) facilitar la comunicación entre las Partes;  
b) responder a todas las preguntas razonables de la otra Parte con 
objeto de proporcionar información relevante en la materia de e ste 
título; y  
c) a petición de un proveedor de una Parte, proporcionar al pro veedor y 
a la otra Parte, por escrito y en un tiempo razonable, una resp uesta 
motivada respecto de si una entidad específica esta cubierta po r este 
título.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 26  
3. Una Parte podrá solicitar información adicional sobre la adj udica­
ción del contrato, que pueda ser necesaria para determinar si u na com­
pra se realizó de manera justa e imparcial, en particular respe cto de 
ofertas que hayan sido rechazadas. Para tal efecto, la Parte de  la entidad 
compradora dará información sobre las características y ventaja s relati­
vas de la oferta ganadora y el precio del contrato. Cuando la d ivulga­
ción de esta información pudiere perjudicar la competencia en f uturas 
licitaciones, la Parte solicitante no revelará la información, salvo des­
pués de haber consultado con la Parte que la hubiere proporcion ado y 
haber obtenido su consentimiento.  
4. Cada Parte proporcionará a la otra Parte, previa solicitud, la in­
formación disponible a esa Parte y a sus entidades sobre las co mpras 
cubiertas de sus entidades, y sobre los contratos individuales adjudica­
dos por éstas.  
5. Ninguna Parte podrá revelar información confidencial cuya di vul­
gación pudiere perjudicar los intereses comerciales legítimos d e una 
persona en particular o fuere en detrimento de la competencia l eal entre 
proveedores, sin la autorización formal de la persona que propo rcionó 
esa información a la Parte.  
6. Nada de lo dispuesto en este título podrá interpretarse en e l sen­
tido de obligar a una Parte a proporcionar información confiden cial, 
cuya divulgación pudiere impedir el cumplimiento de la ley o fu ere 
de alguna otra forma contraria al interés público.  
7. Cada Parte recabará e intercambiará anualmente estadísticas de sus 
compras cubiertas por este título (  1 ). Tales estadísticas deberán contener 
la siguiente información con respecto a los contratos adjudicad os por 
todas las entidades compradoras cubiertas por este título:  
a) para entidades listadas en los anexos VI.A.1 y VI.B.1, estad ísticas 
sobre el valor estimado de los contratos adjudicados, tanto sup eriores 
como inferiores a valor de los umbrales, en cifras globales y d es­
glosado por entidades; para entidades listadas en los anexos VI .A.2 y 
VI.B.2, estadísticas sobre el valor estimado de los contratos a djudi­
cados superiores al valor de los umbrales en cifras globales y des­
glosado por categorías de entidades;  
b) para entidades listadas en los anexos VI.A.1 y VI.B.1, estad ísticas 
sobre el número y valor total de los contratos adjudicados supe riores 
al valor de los umbrales aplicables, desglosado por entidades y  ca­
tegorías de productos y servicios; para entidades listadas en l os 
anexos VI.A.2 y VI.B.2, estadísticas sobre el valor estimado de  
los contratos adjudicados superiores al valor de los umbrales, des­
glosado por categorías de entidades y por categorías de product os y 
servicios;  
c) para entidades listadas en los anexos VI.A.1 y VI.B.1, estad ísticas 
desglosadas por entidad y por categorías de productos y servici os 
sobre el número y valor total de los contratos adjudicados conf orme 
a los procedimientos de licitación restringida; para las catego rías de 
entidades listadas en los anexos VI.A.2 y VI.B.2, estadísticas sobre 
el valor total de los contratos adjudicados superiores al valor  de los 
umbrales, para cada supuesto de los procedimientos de licitació n 
restringida; y  ▼B 
( 1 ) El primer intercambio de información al que se refiere el pár rafo 7 del ar­
tículo 31 tendrá lugar dos años después de la entrada en vigor de esta 
Decisión. Durante ese período las Partes se comunicarán toda la  información 
relevante y comparable sobre una base de reciprocidad.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 27  
d) para entidades listadas en los anexos VI.A.1 y VI.B.1, estad ísticas 
desglosadas por entidades, sobre el número y valor total de los  
contratos adjudicados al amparo de las excepciones a este títul o, 
contenidas en los anexos relevantes; para las categorías de las  enti­
dades listadas en los anexos VI.A.2 y VI.B.2, estadísticas sobr e el 
valor total de los contratos adjudicados al amparo de las excep ciones 
contenidas en los anexos relevantes.  
8. En la medida en que se disponga de información al respecto, cada 
Parte proporcionará estadísticas sobre los países de origen de los pro­
ductos adquiridos y los servicios contratados por sus entidades . Con 
miras a asegurar que estas estadísticas son comparables, el Com ité 
especial establecido conforme al artículo 32, proveerá las dire ctrices 
sobre los métodos que deben utilizarse. Con el fin de garantiza r la 
vigilancia eficaz de las compras comprendidas en el presente tí tulo, el 
Consejo conjunto podrá decidir si modifica los requerimientos d e los 
incisos a) al d) del párrafo 7 en lo que respecta al carácter y  alcance de 
la información estadística que se intercambiará (  1 ). 
Artículo 32  
Cooperación técnica  
1. El Consejo conjunto establece el Comité especial de Compras del 
Sector Público. El Comité especial estará integrado por represe ntantes 
de cada Parte y podrá invitar a funcionarios del área de compra s de las 
entidades cubiertas y representantes de los proveedores de cada  Parte. El 
Comité se reunirá anualmente, o cuando sea necesario, para disc utir la 
operación de este título y, cuando se requiera, hará recomendac iones 
para mejorar o modificar su alcance. El Comité especial present ará un 
informe anual al Comité conjunto.  
2. Sus funciones incluirán:  
a) analizar la información disponible de los mercados de compra s de 
cada Parte, incluida la información estadística a que se refier e el 
párrafo 7 del artículo 31;  
b) evaluar el acceso efectivo de los proveedores de una Parte a  las 
compras cubiertas por este título de la otra Parte y recomendar , 
cuando sea necesario, medidas apropiadas para mejorar las condi cio­
nes del acceso efectivo al mercado de compras de esa Parte;  
c) promover oportunidades para los proveedores de las Partes en  las 
compras gubernamentales; y  
d) dar seguimiento a la aplicación de las disposiciones de este  título y 
proporcionar un foro para identificar y atender cualquier probl ema o 
asunto que pudiera surgir.  
3. Las Partes cooperarán, en términos mutuamente acordados, par a 
lograr un mayor entendimiento de sus sistemas de compras gubern a­
mentales, con miras a lograr el mayor acceso a las oportunidade s en las 
compras del sector público para los proveedores de ambas Partes . ▼B 
( 1 ) El Consejo conjunto modificará esta disposición tomando en co nsideración 
cualquier modificación al ACP o al TLCAN.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 28  
4. Cada Parte adoptará las medidas razonables para proporcionar  a la 
otra Parte y a los proveedores de esa Parte, sobre la base de r ecupera­
ción de costos, información concerniente a los programas de cap acita­
ción y orientación relativos a sus sistemas de compras gubernam entales, 
y acceso sobre una base no discriminatoria a cualquier programa  que 
conduzca.  
5. Los programas de capacitación y orientación a los que se ref iere el 
párrafo 4 incluyen:  
a) capacitación del personal del sector público que participe d irecta­
mente en los procedimientos de compras gubernamentales;  
b) capacitación de los proveedores interesados en aprovechar la s opor­
tunidades de compras del sector público;  
c) la explicación y descripción de aspectos específicos del sis tema de 
compras gubernamentales de cada Parte, tales como su mecanismo 
de impugnación; y  
d) información relativa a las oportunidades del mercado de comp ras 
gubernamentales.  
6. A la entrada en vigor de esta Decisión, cada Parte establece rá, por 
lo menos, un punto de contacto para proporcionar información so bre los 
programas de capacitación y orientación a los que se refiere es te artícu­
lo. 
Artículo 33  
Tecnología de la información  
1. Las Partes cooperarán con miras a asegurar que el tipo de in for­
mación sobre compras gubernamentales, específicamente sobre las  invi­
taciones a participar y otra documentación, sea comparable en t érminos 
de calidad y accesibilidad. Las Partes también cooperarán con m iras a 
asegurar que el tipo de información que se intercambie entre la s partes 
interesadas a través de sus respectivos medios electrónicos, pa ra propó­
sitos de compras gubernamentales sea comparable en términos de cali­
dad y accesibilidad.  
2. Tomando en consideración los aspectos de interoperabilidad e  
interconectividad y después de haber acordado que el tipo de in forma­
ción de compras referido en el párrafo 1 es comparable, las Par tes 
asegurarán a los proveedores de la otra Parte el acceso a la in formación 
relevante de compras, tal como las invitaciones a participar, c ontenido 
de sus respectivas bases de datos, y a sus respectivos sistemas  electró­
nicos de compra, tales como licitaciones electrónicas, de confo rmidad 
con el artículo 26.  
Artículo 34  
Excepciones  
Siempre que tales medidas no se apliquen de modo que constituya n un 
medio de discriminación arbitraria o injustificable entre las P artes o que 
impliquen una restricción encubierta del comercio entre las Par tes, nin­
guna disposición de este título se interpretará en el sentido d e impedir a 
una Parte establecer o mantener las medidas.  
a) necesarias para proteger la moral, el orden o seguridad públ icos;  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 29  
b) necesarias para proteger la vida o la salud humana, animal o  vegetal;  
c) necesarias para proteger la propiedad intelectual; o  
d) relacionadas con los bienes o servicios de minusválidos, de institu­
ciones de beneficencia o del trabajo penitenciario.  
Artículo 35  
Rectificaciones o modificaciones  
1. Cada Parte podrá modificar su cobertura conforme a este títu lo 
sólo en circunstancias excepcionales.  
2. Cuando una Parte modifique su cobertura conforme a este títu lo, 
deberá:  
a) notificar la modificación a la otra Parte;  
b) incorporar el cambio en el anexo correspondiente; y  
c) proponer a la otra Parte los ajustes compensatorios apropiad os a su 
cobertura, con objeto de mantener el nivel de cobertura compara ble 
al existente antes de la modificación.  
3. No obstante lo dispuesto en los párrafos 1 y 2, una Parte po drá 
realizar rectificaciones exclusivamente de forma y enmiendas me nores a 
los anexos VI al IX y XI, siempre que notifique esas rectificac iones y 
enmiendas menores a la otra Parte y la otra Parte no manifieste  su 
objeción a las rectificaciones propuestas en un período de 30 d ías. En 
tales casos, no será necesario proponer compensación.  
4. No obstante cualquier otra disposición de este título, una P arte 
podrá realizar reorganizaciones de sus entidades del sector púb lico cu­
biertas por este título, incluyendo los programas para la desce ntraliza­
ción de las compras de dichas entidades o que las funciones púb licas 
correspondientes dejen de ser llevadas a cabo por cualquier ent idad del 
sector público, esté o no cubierta por este título, siempre que  notifique 
esas reorganizaciones a la otra Parte. En tales casos, no será necesario 
proponer compensación. Ninguna de las Partes podrá realizar esa s reor­
ganizaciones o programas con objeto de evadir las obligaciones de este 
título.  
5. Cuando una parte considere que:  
a) el ajuste propuesto de conformidad con el párrafo 2 c) no es  el 
adecuado para mantener un nivel comparable al de la cobertura 
mutuamente acordada, o  
b) una rectificación o enmienda no cumple con los requisitos es tipula­
dos en el párrafo 3 y, como consecuencia, requiere de compensac ión, 
la Parte podrá recurrir al procedimiento de solución de controv ersias 
establecido en el título VI.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 30  
6. Cuando una Parte considere que una reorganización de las ent ida­
des compradoras no cumple con los requisitos estipulados en el párrafo 
4 y, en consecuencia, requiere compensación, la Parte podrá rec urrir al 
procedimiento de solución de controversias establecido en el tí tulo VI, 
siempre que haya objetado la reorganización dentro de los 30 dí as 
siguientes a su notificación.  
Artículo 36  
Privatización de entidades  
1. Cuando una Parte desee eliminar a una entidad de la sección 2 del 
anexo VI.A o VI.B, según corresponda, debido a que ha sido efec tiva­
mente eliminado el control gubernamental sobre ella, la Parte d eberá 
notificarlo a la otra Parte (  1 ). 
2. Cuando una Parte manifieste su objeción al retiro de una ent idad 
por considerar que ésta continúa sujeta a control gubernamental , las 
Partes realizarán consultas para restablecer el balance de sus ofertas.  
Artículo 37  
Negociaciones futuras  
En el caso de que la Comunidad o México ofrezcan a un miembro d el 
ACP o del TLCAN, respectivamente, ventajas adicionales en relac ión 
con el acceso a sus respectivos mercados de compras, más allá d e lo que 
las Partes han acordado en este título, la Parte que correspond a celebrará 
negociaciones con la otra Parte con miras a extender esas venta jas a la 
otra Parte sobre una base recíproca.  
Artículo 38  
Disposiciones finales  
1. El Consejo conjunto podrá adoptar las medidas necesarias par a 
mejorar las condiciones de acceso efectivo a las compras cubier tas 
por cada Parte o, si fuere el caso, ajustar la cobertura de una  Parte 
para que las condiciones de acceso efectivo se mantengan sobre una 
base equitativa.  
2. Cada Parte suministrará a la otra Parte información ilustrat iva de 
sus respectivos mercados de compra de las empresas gubernamenta les, 
de conformidad con el formato contenido en el anexo XIV, sujeto  a las 
disposiciones de confidencialidad existentes en sus respectivos  sistemas 
jurídicos.  
3. Este título entrará en vigor una vez que el Consejo conjunto , por 
recomendación del Comité especial, determine que la información  a que 
se refiere el párrafo 2 ha sido intercambiada de conformidad co n el 
anexo XIV. Por excepción, el artículo 32 entrará en vigor de co nformi­
dad con lo dispuesto en el artículo 49.  ▼B 
( 1 ) Cuando ambas Partes adopten reglas que permitan a una entidad  cubierta 
exentarse de aplicar los procedimientos de compra, cuando dicha  entidad 
pretenda comprar exclusivamente para estar en posibilidades de proveer bie­
nes o servicios en donde otros competidores pueden ofrecer los mismo bienes 
o servicios en la misma área geográfica y bajo sustancialmente las mismas 
condiciones, las Partes revisarán el texto de esta disposición.  En el caso de 
que el artículo XXIV:6(b) del ACP o el artículo 1023 del TLCAN sean 
modificados, las Partes revisarán el texto de esta disposición.  La disposición 
modificada del ACP o del TLCAN no aplicarán entre las partes ha sta que 
dicha disposición haya sido incorporada de conformidad con este  párrafo.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 31  
TÍTULO IV  
COMPETENCIA  
Artículo 39  
Mecanismo de cooperación  
1. En el anexo XV se establece un mecanismo de cooperación entr e 
las autoridades de las Partes responsables de aplicar las respe ctivas 
legislaciones de competencia.  
2. Las autoridades de competencia de ambas Partes presentarán a l 
Comité conjunto un informe anual sobre la aplicación del mecani smo 
referido en el párrafo 1.  
TÍTULO V  
MECANISMO DE CONSULTA PARA ASUNTOS DE PROPIEDAD 
INTELECTUAL  
Artículo 40  
Comité especial sobre Asuntos de Propiedad Intelectual  
1. El Consejo conjunto establece un Comité especial sobre Asunt os 
de Propiedad Intelectual. El Comité especial estará integrado p or repre­
sentantes de las Partes. El Comité especial será convocado dent ro de los 
30 días siguientes a la solicitud de cualquiera de las Partes, con el 
propósito de alcanzar soluciones mutuamente satisfactorias en c aso de 
dificultades en la protección de la propiedad intelectual. La p residencia 
del Comité especial será detentada por cada Parte de manera alt ernada. 
El Comité especial presentará un informe anual al Comité conjun to. 
2. Para los propósitos del párrafo 1, el término «protección» i ncluirá 
asuntos que afecten la disponibilidad, adquisición, alcance, ma nteni­
miento y observancia de los derechos de propiedad intelectual, así 
como aquellos asuntos que afecten el uso de los derechos de pro piedad 
intelectual.  
TÍTULO VI  
SOLUCIÓN DE CONTROVERSIAS  
CAPÍTULO I  
Ámbito de aplicación y cobertura  
Artículo 41  
Ámbito de aplicación y cobertura  
1. Las disposiciones de este título aplican en relación con cua lquier 
asunto que surja de esta Decisión o de los artículos 2, 3, 4 y 5 del 
Acuerdo interino (en adelante «los instrumentos jurídicos abarc ados»).  
2. Por excepción, el procedimiento arbitral establecido en el c apítulo 
III no será aplicable en caso de controversias referentes a los  artículos 
14, 19 apartado 2, 20 apartado 1, 21, 23 y 40 de esta Decisión.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 32  
CAPÍTULO II  
Consultas  
Artículo 42  
Consultas  
1. Las Partes procurarán, en todo momento, llegar a un acuerdo sobre 
la interpretación y aplicación de los instrumentos jurídicos ab arcados y, 
mediante la cooperación y consultas, se esforzarán siempre por lograr 
una solución mutuamente satisfactoria de cualquier asunto que p udiere 
afectar su funcionamiento.  
2. Cada Parte podrá solicitar la realización de consultas en el  seno 
del Comité conjunto, respecto de cualquier asunto referente a l a aplica­
ción o interpretación de los instrumentos jurídicos abarcados o  cualquier 
otro asunto que considere pudiere afectar su funcionamiento.  
3. El Comité conjunto se reunirá dentro de los 30 días siguient es a la 
entrega de la solicitud y procurará, sin demora, solucionar la controver­
sia mediante una decisión. La decisión especificará las medidas  nece­
sarias que debe adoptar la Parte respectiva y el plazo para su adopción.  
CAPÍTULO III  
Procedimiento arbitral  
Artículo 43  
Establecimiento de un panel arbitral  
1. En caso de que una Parte considere que una medida aplicada p or 
la otra Parte viola los instrumentos jurídicos abarcados y el a sunto no se 
hubiere resuelto dentro de los 15 días posteriores a la reunión  del 
Comité conjunto conforme a lo establecido en el apartado 3 del ar­
tículo 42, o dentro de los 45 días posteriores a la entrega de la solicitud 
de reunión del Comité conjunto, cualquier Parte podrá solicitar  por 
escrito el establecimiento de un panel arbitral.  
2. La Parte solicitante mencionará en la solicitud la medida y las 
disposiciones de los instrumentos jurídicos abarcados que consi dere 
pertinentes y entregará la solicitud a la otra Parte y al Comit é conjunto.  
Artículo 44  
Designación de árbitros  
1. La Parte solicitante notificará a la otra Parte la designaci ón de un 
árbitro y propondrá hasta 3 candidatos para actuar como preside nte del 
panel. La otra Parte deberá designar un segundo árbitro dentro de los 15 
días siguientes y propondrá hasta 3 candidatos para actuar como  presi­
dente del panel.  
2. Ambas Partes procurarán acordar la designación del president e en 
los 15 días posteriores a la designación del segundo árbitro.  
3. La fecha de establecimiento del panel arbitral será la fecha  en que 
se designe al presidente.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 33  
4. Si una Parte no selecciona a su árbitro de conformidad con e l 
párrafo 1, ese árbitro se seleccionará por sorteo de entre los candidatos 
propuestos. Si las Partes no logran llegar a un acuerdo dentro del plazo 
establecido en el párrafo 2, el presidente será seleccionado po r sorteo 
dentro de la semana siguiente, de entre los candidatos propuest os. 
5. En caso de que un árbitro muera, renuncie o sea removido, se  
deberá elegir un sustituto dentro de los siguientes 15 días de conformi­
dad con el procedimiento establecido para su elección. En este caso, 
cualquier plazo aplicable al procedimiento arbitral aplicable q uedará 
suspendido desde la fecha de la muerte, renuncia o remoción has ta la 
fecha de elección del sustituto.  
Artículo 45  
Informes de los paneles  
1. Como regla general, el panel arbitral deberá presentar a las  Partes 
un informe preliminar que contendrá sus conclusiones, a más tar dar tres 
meses después de la fecha de establecimiento del panel. En ning ún caso 
deberá presentarlo después de cinco meses a partir de esa fecha . Cual­
quier Parte podrá hacer observaciones por escrito al panel arbi tral sobre 
el informe preliminar dentro de los 15 días siguientes a su pre sentación.  
2. El panel arbitral presentará a las Partes un informe final e n un 
plazo de 30 días contados a partir de la presentación del infor me pre­
liminar.  
3. En casos de urgencia, incluyendo aquellos casos relativos a pro­
ductos perecederos, el panel arbitral procurará presentar a las  Partes su 
informe final dentro de los tres meses posteriores a la fecha d e su 
establecimiento. En ningún caso deberá presentarlo después de c uatro 
meses. El panel arbitral podrá emitir un dictamen preliminar so bre si 
considera que un caso es urgente.  
4. Todas las decisiones del panel arbitral, incluyendo la adopc ión del 
informe final y cualquier decisión preliminar deberán tomarse p or ma­
yoría de votos. Cada árbitro tendrá un voto.  
5. La Parte reclamante podrá retirar su reclamación en cualquie r 
momento antes de la presentación del informe final. El retiro s erá sin 
perjuicio del derecho a presentar una nueva reclamación en rela ción con 
el mismo asunto en una fecha posterior.  
Artículo 46  
Cumplimiento del informe de un panel  
1. Cada Parte estará obligada a tomar las medidas pertinentes p ara 
cumplir con el informe final a que se refiere el apartado 2 del  ar­
tículo 45.  
2. La Parte afectada informará a la otra Parte dentro de los 30  días 
posteriores a la presentación del informe final sus intenciones  en rela­
ción con el cumplimiento del mismo.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 34  
3. Las Partes procurarán acordar las medidas específicas que se  re­
quiera para cumplir con el informe final.  
4. La Parte afectada deberá cumplir con el informe final sin de mora. 
En caso de que no sea posible cumplir inmediatamente, las Parte s 
procurarán acordar plazo razonable para hacerlo. En ausencia de  este 
acuerdo, cualquier Parte podrá solicitar al panel arbitral orig inal que 
determine, a la luz de las circunstancias particulares del caso , el plazo 
razonable. El panel arbitral deberá emitir su dictamen dentro d e los 15 
días posteriores a la solicitud.  
5. La Parte afectada notificará a la otra Parte las medidas ado ptadas 
para dar cumplimiento al informe final antes de la conclusión d el plazo 
razonable establecido de conformidad con el párrafo 4. Al recib ir la 
notificación, cualquiera de las Partes podrá solicitar al panel  arbitral 
original que se pronuncie sobre la conformidad de las medidas c on el 
informe final. El panel arbitral deberá emitir su dictamen dent ro de los 
60 días posteriores a la solicitud.  
6. Si la Parte afectada no notifica las medidas para dar cumpli miento 
al informe final antes de la conclusión del plazo razonable est ablecido 
de conformidad con el párrafo 4, o si el panel arbitral determi na que las 
medidas para dar cumplimiento al informe final notificadas por la Parte 
afectada son incompatibles con el informe final, esa Parte debe rá, si así 
lo solicita la Parte reclamante, celebrar consultas con objeto de acordar 
una compensación mutuamente aceptable. En caso de que las Parte s no 
lleguen a un acuerdo dentro de los 20 días siguientes a la soli citud, la 
Parte reclamante podrá suspender la aplicación de beneficios ot orgados 
en los instrumentos jurídicos abarcados, que tengan únicamente efecto 
equivalente a aquéllos afectados por la medida que se determinó  ser 
violatoria de los instrumentos jurídicos abarcados.  
7. Al considerar qué beneficios suspender, la Parte reclamante bus­
cará suspender beneficios, primeramente en el mismo sector o se ctores 
que resultaron afectados por la medida que el panel arbitral de terminó 
ser violatoria de los instrumentos jurídicos abarcados. La Part e recla­
mante que considere que no resulta práctico o efectivo suspende r bene­
ficios en el mismo sector o sectores, podrá suspender beneficio s en otros 
sectores.  
8. La Parte reclamante notificará a la otra Parte los beneficio s que 
pretende suspender a más tardar 60 días antes de que la suspens ión 
tenga lugar. Cualquier Parte podrá, dentro de los siguientes 15  días, 
solicitar al panel arbitral original que determine si los benef icios que 
la Parte reclamante va a suspender son equivalentes a aquéllos afectados 
por la medida que se determinó ser violatoria de los instrument os jurí­
dicos abarcados, y si la suspensión propuesta es compatible con  los 
párrafos 6 y 7. El panel arbitral emitirá su dictamen dentro de  los 45 
días siguientes a la presentación de la solicitud. No podrán su spenderse 
beneficios hasta que el panel arbitral haya emitido su dictamen . 
9. La suspensión de beneficios será temporal y la Parte reclama nte la 
aplicará hasta que la medida que se determinó ser violatoria de  los 
instrumentos jurídicos abarcados haya sido retirada o modificad a de 
manera que se ponga en conformidad con los instrumentos jurídic os 
abarcados, o hasta que las Partes hayan alcanzado un acuerdo pa ra la 
solución de la controversia.  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 35  
10. A petición de cualquier Parte, el panel arbitral original e mitirá un 
dictamen sobre la compatibilidad del informe final con las medi das para 
dar cumplimiento al mismo después de la suspensión de beneficio s y, a 
la luz de ese dictamen, decidirá si la suspensión de beneficios  debe 
darse por terminada o modificarse. El panel arbitral emitirá su  dictamen 
dentro de los 30 días siguientes a la fecha de la solicitud.  
11. Los dictámenes previstos en los párrafos 4, 5, 8 y 10 serán  
obligatorios.  
Artículo 47  
Disposiciones generales  
1. Cualquier plazo establecido en este título podrá ser extendi do por 
acuerdo mutuo de las Partes.  
2. A menos que las Partes acuerden otra cosa, los procedimiento s 
ante el panel arbitral seguirán las reglas modelo de procedimie nto esta­
blecidas en el anexo XVI. El Comité conjunto podrá modificar la s 
reglas modelo de procedimiento.  
3. Los procedimientos arbitrales establecidos de conformidad co n 
este título no considerarán asuntos relacionados con los derech os y 
obligaciones de las Partes adquiridos en el marco del Acuerdo p or el 
que se establece la OMC.  
4. El recurso a las disposiciones del procedimiento de solución  de 
controversias establecido en este título será sin perjuicio de cualquier 
acción posible en el marco de la OMC, incluyendo la solicitud d e un 
procedimiento de solución de controversias. Sin embargo, cuando  una 
Parte haya iniciado un procedimiento de solución de controversi as con­
forme al apartado 1 del artículo 43 de este título o al Acuerdo  por el 
que se establece la OMC en relación con un asunto particular, n o podrá 
iniciar un procedimiento de solución de controversias con respe cto a la 
misma materia en el otro foro hasta que el primer procedimiento  haya 
concluido. Para efectos de este párrafo se considerarán iniciad os los 
procedimientos de solución de controversias en el marco de la O MC 
cuando una Parte haya presentado una solicitud para el establec imiento 
de un grupo especial de conformidad con el artículo 6 del Enten di­
miento Relativo a las Normas y Procedimientos por los que se ri ge la 
Solución de Controversias de la OMC.  
TÍTULO VII  
OBLIGACIONES ESPECÍFICAS DEL COMITÉ CONJUNTO 
REFERENTES A COMERCIO Y CUESTIONES RELACIONADAS CON 
EL COMERCIO  
Artículo 48  
1. El Comité conjunto:  
a) supervisará la puesta en práctica y el adecuada funcionamien to de 
esta Decisión, así como la de cualquier otra decisión referente  a  
comercio y otras cuestiones relacionadas con el comercio;  
b) vigilará el ulterior desarrollo de las disposiciones de esta  Decisión;  
c) celebrará consultas de conformidad con los apartados 2 y 3 d el ar­
tículo 42, los artículos 15, 16, y 23 y las Declaraciones conju ntas 
derivadas de esta Decisión;  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 36  
d) realizará cualquier función asignada a éste de conformidad c on esta 
Decisión o con cualquier otra decisión referente a comercio o c ues­
tiones relacionadas con el comercio;  
e) apoyará al Consejo conjunto en el desarrollo de sus funcione s refe­
rentes a comercio y cuestiones relacionadas con el comercio;  
f) supervisará el trabajo de todos los comités especiales estab lecidos en 
esta Decisión; e  
g) informará anualmente al Consejo conjunto.  
2. El Comité conjunto podrá:  
a) establecer cualquier comité especial u órgano para tratar as untos de 
su competencia y determinar su composición y tareas, y cómo de­
berán funcionar;  
b) reunirse en cualquier momento por acuerdo de las Partes;  
c) considerar cualquier asunto referente a comercio y otras cue stiones 
relacionadas con el comercio y tomar las medidas apropiadas en el 
ejercicio de sus funciones; y  
d) tomar decisiones o emitir recomendaciones sobre comercio y o tras 
cuestiones relacionadas con el comercio, de conformidad con el 
apartado 2 del atrículo 10 del Acuerdo interino.  
3. Cuando el Comité conjunto se reúna para realizar cualquiera de las 
tareas asignadas en esta Decisión, estará integrado por represe ntantes de 
la Comunidad Europea y del gobierno mexicano con responsabilida d en 
comercio y cuestiones relacionadas con el comercio, normalmente  a  
nivel de altos funcionarios.  
TÍTULO VIII  
DISPOSICIONES FINALES  
Artículo 49  
Entrada en vigor  
Esta Decisión entrará en vigor el 1 de julio de 2000 o el prime r día del 
mes siguiente a aquel en que sea adoptada por el Consejo conjun to, 
cualquiera de estas fechas que resulte posterior.  
Artículo 50  
Anexos  
Los anexos de esta Decisión, incluidos los apéndices de esos an exos, 
constituyen parte integrante de la misma (*).  ▼B 
(*) Dichos anexos se publicarán en el Diario Oficial a la mayor  brevedad.
02000D0630(02) — ES — 01.01.2021 — 002.001 — 37  
ANEXO I CALENDARIO DE DESGRAVACIÓN DE LA CO ­ 
MUNIDAD (referido en el artículo 3)  
ANEXO II CALENDARIO DE DESGRAVACIÓN DE MÉ ­ 
XICO (referido en el artículo 3)  
ANEXO III DDEFINICIÓN DEL CONCEPTO DE PRODUC ­ 
TOS ORIGINARIOS Y PROCEDIMIENTOS DE 
COOPERACIÓN ADMINISTRATIVA (referido en 
el artículo 3)  
APÉNDICE I  NOTAS INTRODUCTORIAS A LA LISTA DE LOS 
APÉNDICES II Y II (A)  
APÉNDICE II  LISTA DE LAS ELABORACIONES O TRANSFOR ­ 
MACIONES A APLICAR EN LOS MATERIALES 
NO ORIGINARIOS PARA QUE EL PRODUCTO 
TRANSFORMADO PUEDA OBTENER EL CA ­ 
RÁCTER ORIGINARIO  
APÉNDICE II (a) LISTA DE LAS ELABORACIONES O TRANSFOR ­ 
MACIONES A APLICAR EN LOS MATERIALES 
NO ORIGINARIOS PARA QUE EL PRODUCTO 
TRANSFORMADO PUEDA OBTENER EL CA ­ 
RÁCTER DE ORIGINARIO  
APÉNDICE III  CERTIFICADO DE CIRCULACIÓN DE MERCAN ­ 
CÍAS EUR.1 Y SOLICITUD DE CERTIFICADO 
DE CIRCULACIÓN DE MERCANCÍAS EUR.1  
APÉNDICE IV  DECLARACIÓN EN FACTURA  
APÉNDICE V  PERÍODO DE TIEMPO PARA PROPORCIONAR 
INFORMACIÓN EN LA EXPEDICIÓN DE UN 
CERTIFICADO EUR.1 CON POSTERIORIDAD A 
LA EXPORTACIÓN Y PARA LA EXPEDICIÓN 
DE UNA DECLARACIÓN EN FACTURA SEGÚN 
LO ESTABLECEN EL APARTADO 3 DEL AR ­ 
TÍCULO 17 Y EL APARTADO 6 DEL ARTÍCULO 
20 DEL ANEXO III  
APÉNDICE VI  EL PRINCIPADO DE ANDORRA Y LA REPÚ ­ 
BLICA DE SAN MARINO  
ANEXO IV  (Referido en el artículo 12) 
ANEXO V  (Referido en el artículo 13) 
ANEXO VI  ENTIDADES CUBIERTAS DEL TÍTULO III (refe­ 
rido en el artículo 25)  
ANEXO VII  BIENES CUBIERTOS (Referido en el artículo 25) 
ANEXO VIII  SERVICIOS CUBIERTOS (Referido en el ar ­ 
tículo 25) 
ANEXO IX  SERVICIOS DE CONSTRUCCIÓN CUBIERTOS 
(Referido en el artículo 25)  
ANEXO X  UMBRALES (Referido en el artículo 25) 
ANEXO XI  NOTAS GENERALES (Referido en el artículo 25) 
ANEXO XII  PROCEDIMIENTOS DE COMPRAS Y OTRAS 
DISPOSICIONES (Referido en el artículo 29) 
ANEXO XIII  PUBLICACIONES (Referido en el artículo 31) 
ANEXO XIV  FORMATO PARA LA INFORMACIÓN QUE SERÁ 
INTERCAMBIADA DE CONFORMIDAD CON EL 
ARTÍCULO 38 (2) (Referido en el artículo 38) 
ANEXO XV  (Referido en el artículo 39)  
ANEXO XVI  REGLAS MODELO DE PROCEDIMIENTO (Refe­ 
rido en el artículo 47)  
APÉNDICE I  CÓDIGO DE CONDUCTA  ▼B
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 38  
ANEXO I  
CALENDARIO DE DESGRAVACIÓN DE LA COMUNIDAD  
(referido en el artículo 3)  
SECCIÓN A  
Cupos arancelarios para los productos listados en la categoría «6» de 
acuerdo con el artículo 8 de la Decisión  
Las siguientes concesiones arancelarias aplicarán cada año desp ués de la entrada 
en vigor de la Decisión a las importaciones en la Comunidad de productos 
originarios de México.  
1. La Comunidad permitirá la importación de 300 toneladas métri cas de pro­
ductos originarios de México clasificados bajo la fracción 0407  00 19, con 
un arancel aduanero preferencial no superior al 50 % del más ba jo entre:  
a) el arancel aduanero de nación más favorecida (tal y como se entiende este 
término en el GATT de 1994; en adelante «NMF») aplicable en el mo­
mento de la importación; o  
b) el arancel aduanero del sistema generalizado de preferencias  (tal y como 
se entiende este término en la legislación pertinente de la Com unidad; en 
adelante «SGP») aplicable en el momento de la importación a las  impor­
taciones de México de dichos productos.  
El trato preferencial establecido en este párrafo aplicará sola mente a los 
huevos libres de patógenos.  
2. La Comunidad permitirá la importación de una cantidad total de 1 000 
toneladas métricas (equivalente de huevo en cascarón) de produc tos origina­
rios de México clasificados bajo las fracciones 0408 11 80, 040 8 19 81, 
0408 19 89, 0408 91 80 y 04089980, con un arancel aduanero pref erencial 
no superior al 50 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
3. La Comunidad permitirá la importación de 30 000 toneladas mé tricas de 
productos originarios de México clasificados bajo la fracción 0 409 00 00, 
con un arancel aduanero preferencial no superior al 50 % del má s bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
4. La Comunidad permitirá la importación de una cantidad total de 350 tone­
ladas métricas de productos originarios de México clasificados bajo las 
fracciones 0603 10 11, 0603 10 13, 0603 10 15, 0603 10 21 y 060 31025. El 
arancel aduanero para esta cantidad cupo será del 0 %  ad valorem  a partir de 
la entrada en vigor de la Decisión.  
5. La Comunidad permitirá la importación de una cantidad de 400  toneladas 
métricas de productos originarios de México clasificados bajo l a fracción 
0603 10 29. Para esta cantidad el arancel aduanero será del 0 %  ad valorem  
a partir de la entrada en vigor de la Decisión.  
6. La Comunidad permitirá la importación de una cantidad total de 350 tone­
ladas métricas de productos originarios de México clasificados bajo las 
fracciones 0603 10 51, 0603 10 53, 0603 10 55, 0603 10 61 y 060 31065. 
Para esta cantidad el arancel aduanero será del 0 %  ad valorem  a partir de 
la entrada en vigor de la Decisión.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 39  
7. La Comunidad permitirá la importación de una cantidad total de 400 tone­
ladas métricas de productos originarios de México clasificados bajo la frac­
ción 0603 10 69. Para esta cantidad el arancel aduanero será de l 0 %  ad 
valorem  a partir de la entrada en vigor de la Decisión.  
8. La Comunidad permitirá la importación de una cantidad total de 600 tone­
ladas métricas de productos originarios de México clasificados bajo la frac­
ción 0709 20 00. Para esta cantidad el arancel aduanero será de l 0 %  ad 
valorem  a partir de la entrada en vigor de la Decisión. El trato prefe rencial 
establecido en este párrafo aplicará solamente a los productos importados por 
la Comunidad después del último día de febrero y antes del 1 de  diciembre 
de cada año civil.  
9. La Comunidad permitirá la importación de una cantidad de 500  toneladas 
métricas de productos originarios de México clasificados bajo l a fracción 
0710 21 00, con un arancel aduanero preferencial no superior al  50 % del 
más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
10. La Comunidad permitirá la importación de una cantidad total  de 1 000 
toneladas métricas de productos originarios de México clasifica dos bajo la 
fracción 0807 19 00, con un arancel aduanero preferencial no su perior al 
50 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
El trato preferencial establecido en este párrafo aplicará sola mente a los 
productos importados en la Comunidad durante los meses de enero , abril, 
mayo, octubre, noviembre y diciembre de cada año civil.  
11. La Comunidad permitirá la importación de una cantidad total  de 1 000 
toneladas métricas de productos originarios de México clasifica dos bajo la 
fracción 0811 10 90, con un arancel aduanero preferencial no su perior al 
50 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
12. La Comunidad permitirá la importación de una cantidad total  de 2 000 
toneladas métricas de productos originarios de México clasifica dos bajo las 
fracciones 1604 14 11, 1604 14 18, 1604 14 90, 1604 19 39 y 160 42070, con 
un arancel aduanero preferencial no superior al 33,33 % del más  bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
El cupo establecido en este párrafo aumentará 500 toneladas mét ricas cada 
año. Este cupo será revisado de acuerdo con el artículo 10 de l a Decisión.  
13. La Comunidad permitirá la importación de una cantidad de 27 5 000 tonela­
das métricas de productos originarios de México clasificados ba jo la fracción 
1703 10 00. Para esta cantidad el arancel aduanero será del 0 %  ad valorem  a 
partir de la entrada en vigor de la Decisión.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 40  
14. La Comunidad permitirá la importación de una cantidad de 1 000 toneladas 
métricas de productos originarios de México clasificados bajo l a fracción 
2005 60 00, con un arancel aduanero preferencial no superior al  50 % del 
más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
15. La Comunidad permitirá la importación de una cantidad total  de 1 500 
toneladas métricas de productos originarios de México clasifica dos bajo las 
fracciones 2008 92 51, 2008 92 74, 2008 92 92, 2008 92 93, 2008  92 94, 
2008 92 96, 2008 92 97 y 20089298, con un arancel aduanero pref erencial 
no superior al 50 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
16. La Comunidad permitirá la importación de una cantidad total  de 1 000 
toneladas métricas de productos originarios de México clasifica dos bajo las 
fracciones 2009 11 11, 2009 11 19, 2009 11 91, 2009 19 11, 2009  19 19, 
2008 19 91 y 20091999, con un arancel aduanero preferencial no superior 
al 50 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
17. La Comunidad permitirá la importación de una cantidad total  de 30 000 
toneladas métricas de productos originarios de México clasifica dos bajo la 
fracción 2009 11 99, con un arancel aduanero preferencial no su perior al 
25 % del más bajo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
El trato preferencial establecido en este párrafo aplicará sola mente a produc­
tos con un grado de concentratión superior a 20 brix (con una d ensidad que 
exceda de 1,083 gramos por centímetro cúbico a 20 °C).  
18. La Comunidad permitirá la importación de una cantidad total  de 2 500 
toneladas métricas de productos originarios de México clasifica dos bajo las 
fracciones 2009 40 11, 2009 40 19, 2009 40 30, 2009 40 91 y 200 94099, con 
un arancel aduanero preferencial no superior al 50 % del más ba jo entre:  
a) el arancel aduanero NMF aplicable en el momento de la import ación; y  
b) el arancel aduanero SGP aplicable en el momento de la import ación a las 
importaciones de México de dichos productos.  
19. La Comunidad permitirá la importación de una cantidad total  de 3 000 
toneladas métricas (equivalente de huevo en cascarón) de produc tos origina­
rios de México clasificados bajo las fracciones 3502 11 90 y 35 021990. Para 
esta cantidad el arancel aduanero será del 0 %  ad valorem  a partir de la 
entrada en vigor de la Decisión.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 41  
SECCIÓN B  
Concesiones arancelarias para los productos listados en la categoría «7» de 
acuerdo con el artículo 8 de la Decisión  
Las siguientes concesiones arancelarias aplicarán cada año desp ués de la entrada 
en vigor de la Decisión a las importaciones en la Comunidad de productos 
originarios de México.  
1. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de productos originarios de 
México clasificados bajo las fracciones 0403 10 51, 0403 10 53,  0403 10 59, 
0403 10 91, 0403 10 93, 0403 10 99, 0403 90 71, 0403 90 73, 040 3 90 79, 
0403 90 91, 0403 90 93 y 04039099, pero podrá aplicar el arance l aduanero 
NMF o SGP, expresado en términos específicos, aplicable en el m omento de 
la importación a las importaciones de México de esos productos.  
2. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de productos originarios de 
México clasificados bajo las fracciones 1517 10 10 y 15179010, pero podrá 
aplicar el arancel aduanero NMF o SGP, expresado en términos es pecíficos, 
aplicable en el momento de la importación a las importaciones d e México de 
esos productos.  
3. La Comunidad permitirá la importación de una cantidad total de 1 000 
toneladas métricas de productos originarios de México clasifica dos bajo las 
fracciones 1704 10 11, 1704 10 19, 1704 10 91 y 17041099, con u n arancel 
aduanero preferencial no superior a 6 %  ad valorem , La Comunidad no 
aplicará arancel aduanero NMF o SGP alguno, expresado en términ os ad 
valorem , a las importaciones de productos originarios de México a los que se 
refiere este párrafo que no sean importados al amparo del cupo arancelario 
establecido en este párrafo, pero podrá aplicar el arancel adua nero NMF o 
SGP, expresado en términos específicos, aplicable en el momento  de la 
importación a las importaciones de México de esos productos.  
4. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de productos originarios de 
México clasificados bajo las fracciones 1704 90 10, 1704 90 30,  1704 90 51, 
1704 90 55, 1704 90 61, 1704 90 65, 1704 90 71, 1704 90 75, 170 4 90 81 y 
17049099, pero podrá aplicar el arancel aduanero NMF o SGP, exp resado en 
términos específicos, aplicable en el momento de la importación  a las im­
portaciones de México de esos productos.  
5. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de la Comunidad de productos 
originarios de México clasificados bajo las fracciones 1901 20 00, 
1901 90 11, 1901 90 19, 1904 10 10, 1904 10 30, 1904 10 90, 190 4 20 91, 
1905 90 10 y 19059020, pero podrá aplicar el arancel aduanero N MF o 
SGP, expresado en términos específicos, aplicable en el momento  de la 
importación a las importaciones de México de esos productos.  
6. La Comunidad permitirá la importación de productos originari os de México 
clasificados bajo la fracción 2101 12 92, con un arancel aduane ro preferen­
cial no superior al 50 % del más bajo entre el arancel aduanero  NMF o SGP 
aplicable en el momento de la importación a las importaciones d e México de 
esos productos.  
7. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de la Comunidad de productos 
originarios de México clasificados bajo las fracciones 2101 12 98 y 
21012098, pero podrá aplicar el arancel aduanero NMF o SGP, exp resado 
en términos específicos, aplicable en el momento de la importac ión a las 
importaciones de México de esos productos.  
8. La Comunidad permitirá la importación de productos originari os de México 
clasificados bajo las fracciones 2102 10 10, 2102 10 31, 2102 1 0 39, 
2102 10 90 y 21022011con un arancel aduanero preferencial no su perior al 
50 % del más bajo entre el arancel aduanero NMF o SGP aplicable  en el 
momento de la importación a las importaciones de México de esos  produc­
tos. 
9. La Comunidad no aplicará arancel aduanero NMF o SGP alguno, expresado 
en términos  ad valorem , a las importaciones de la Comunidad de productos 
originarios de México clasificados bajo la fracción 3302 10 29,  pero podrá 
aplicar el arancel aduanero NMF o SGP, expresado en términos es pecíficos, 
aplicable en el momento de la importación a las importaciones d e México de 
esos productos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 42  
10. Las concesiones arancelarias para los productos listados en  la categoría «7» 
que no estén especificadas en los párrafos 1 a 9 se considerará n de acuerdo 
con las disposiciones pertinentes del artículo 8 de la Decisión . 
SECCIÓN C  
Notas  
(1) Cada año a partir de la fecha de entrada en vigor de la Dec isión y durante 
los siguientes ocho años, la Comunidad permitirá la importación  de 20 000 
toneladas métricas de productos originarios de México clasifica dos bajo esta 
fracción (ex 0804 40 90). Para este cupo, el arancel aduanero s erá del 0 %  ad 
valorem  a partir de la entrada en vigor de la Decisión. El trato prefe rencial 
establecido en este párrafo se aplicará solamente a los product os importados 
en la Comunidad durante los meses de junio, julio, agosto y sep tiembre de 
cada año civil.  
(2) Para los vehículos clasificados bajo estas fracciones con u n peso por vehí­
culo inferior a 8 864 kg, el arancel aduanero base al que le ap licarán las 
reducciones sucesivas conforme con este anexo será del 4,4 %  ad valorem . ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 43  
CALENDARIO DE DESGRAVACIÓN DE LA COMUNIDAD  
Item Description  Base rate  Category  
01 LIVE ANIMALS  
0101  Live horses, asses, mules and hinnies:  
– Horses:  
0101 11 00  –  –  Pure-bred breeding animals  0,0  1  
0101 19  –  –  Other:  
0101 19 10  – – –  For slaughter  0,0  1  
0101 19 90  – – –  Other  9,5 2  
0101 20  –  Asses, mules and hinnies:  
0101 20 10  –  –  Asses  7,7 4  
0101 20 90  –  –  Mules and hinnies  9,0  2  
0102  Live bovine animals:  
0102 10  –  Pure-bred breeding animals:  
0102 10 10  –  –  Heifers (female bovines that have never calved)  0,0  1  
0102 10 30  –  –  Cows  0,0 1  
0102 10 90  –  –  Other  0,0 1  
0102 90  –  Other:  
– – Domestic species:  
0102 90 05  – – –  Of a weight not exceeding 80 kg  5  
– – – Of a weight exceeding 80 kg but not exceeding 160 kg:  
0102 90 21  – – – –  For slaughter  5 
0102 90 29  – – – –  Other  5 
– – – Of a weight exceeding 160 kg but not exceeding 300 kg:  
0102 90 41  – – – –  For slaughter  5 
0102 90 49  – – – –  Other  5 
– – – Of a weight exceeding 300 kg:  
– – – –  Heifers (female bovines that have never calved):  
0102 90 51  – – – – –  For slaughter  5 
0102 90 59  – – – – –  Other  5 
– – – –  Cows:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 44  
Item Description  Base rate  Category  
0102 90 61  – – – – –  For slaughter  5 
0102 90 69  – – – – –  Other  5 
– – – –  Other:  
0102 90 71  – – – – –  For slaughter  5 
0102 90 79  – – – – –  Other  5 
0102 90 90  –  –  Other  0,0 1  
0103  Live swine:  
0103 10 00  –  Pure-bred breeding animals  0,0  1  
– Other:  
0103 91  –  –  Weighing less than 50 kg:  
0103 91 10  – – –  Domestic species  48,9 €/100 kg/net  4  
0103 91 90  – – –  Other  0,0 1  
0103 92  –  –  Weighing 50 kg or more:  
– – – Domestic species:  
0103 92 11  – – – –  Sows having farrowed at least once, of a weight of not less th an 160 kg  41,7 €/100 kg/net  4  
0103 92 19  – – – –  Other  48,9 €/100 kg/net  4  
0103 92 90  – – –  Other  0,0 1  
0104  Live sheep and goats:  
0104 10  –  Sheep:  
0104 10 10  –  –  Pure-bred breeding animals  0,0  1  
– – Other:  
0104 10 30  – – –  Lambs (up to a year old)  95,6 €/100 kg/net  4  
0104 10 80  – – –  Other  95,6 €/100 kg/net  4  
0104 20  –  Goats:  
0104 20 10  –  –  Pure-bred breeding animals  2,6  1  
0104 20 90  –  –  Other  95,6 €/100 kg/net  4  
0105  Live poultry, that is to say, fowls of the species Gallus dome sticus, ducks, geese, 
turkeys and guinea fowls:  
– Weighing not more than 185 g:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 45  
Item Description  Base rate  Category  
0105 11  –  –  Fowls of the species Gallus domesticus:  
– – – Grandparent and parent female chicks:  
0105 11 11  – – – –  Laying stocks  62,0 €/ 1 000 p/st  3  
0105 11 19  – – – –  Other  62,0 €/1 000 p/st  3  
– – – Other:  
0105 11 91  – – – –  Laying stocks  62,0 €/1 000 p/st  4  
0105 11 99  – – – –  Other  62,0 €/1 000 p/st  3  
0105 12 00  –  –  Turkeys  180,0 €/1 000 p/st  4  
0105 19  –  –  Other:  
0105 19 20  – – –  Geese  180,0 €/1 000 p/st  4  
0105 19 90  – – –  Ducks and guinea fowls  62,0 €/1 000 p/st  4  
– Other:  
0105 92 00  –  –  Fowls of the species Gallus domesticus weighing not more than 2 000 g  24,8 €/100 kg/net  4  
0105 93 00  –  –  Fowls of the species Gallus domesticus weighing more than 2 00 0 g 24,8 €/100 kg/net  4  
0105 99  –  –  Other:  
0105 99 10  – – –  Ducks  38,4 €/100 kg/net  4  
0105 99 20  – – –  Geese  37,5 €/100 kg/net  4  
0105 99 30  – – –  Turkeys  28,3 €/100 kg/net  4  
0105 99 50  – – –  Guinea fowls  41,0 €/100 kg/net  4  
0106  Other live animals:  
0106 00 10  –  Domestic rabbits  3,1  1  
0106 00 20  –  Pigeons  5,3 2  
0106 00 90  –  Other  0,0 1  
02 MEAT AND EDIBLE MEAT OFFAL  
0201  Meat of bovine animals, fresh or chilled:  
0201 10 00  –  Carcases and half-carcases  5 
0201 20  –  Other cuts with bone in:  
0201 20 20  –  –  ‘Compensated’ quarters  5 
0201 20 30  –  –  Unseparated or separated forequarters  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 46  
Item Description  Base rate  Category  
0201 20 50  –  –  Unseparated or separated hindquarters  5  
0201 20 90  –  –  Other  5 
0201 30 00  –  Boneless  5 
0202  Meat of bovine animals, frozen:  
0202 10 00  –  Carcases and half-carcases  5 
0202 20  –  Other cuts with bone in:  
0202 20 10  –  –  ‘Compensated’ quarters  5 
0202 20 30  –  –  Unseparated or separated forequarters  5  
0202 20 50  –  –  Unseparated or separated hindquarters  5  
0202 20 90  –  –  Other  5 
0202 30  –  Boneless:  
0202 30 10  –  –  Forequarters, whole or cut into a maximum of five pieces, each  quarter being 
in a single block; ‘compensated’ quarters in two blocks, one of  which con­
tains the forequarter, whole or cut into a maximum of five piec es, and the 
other, the hindquarter, excluding the tenderloin, in one piece  5 
0202 30 50  –  –  Crop, chuck and blade and brisket cuts  5  
0202 30 90  –  –  Other  5 
0203  Meat of swine, fresh, chilled or frozen:  
– Fresh or chilled:  
0203 11  –  –  Carcases and half-carcases:  
0203 11 10  – – –  Of domestic swine  5 
0203 11 90  – – –  Other  0,0 1  
0203 12  –  –  Hams, shoulders and cuts thereof, with bone in:  
– – – Of domestic swine:  
0203 12 11  – – – –  Hams and cuts thereof  5 
0203 12 19  – – – –  Shoulders and cuts thereof  5  
0203 12 90  – – –  Other  0,0 1  
0203 19  –  –  Other:  
– – – Of domestic swine:  
0203 19 11  – – – –  Fore-ends and cuts thereof  5  
0203 19 13  – – – –  Loins and cuts thereof, with bone in  5  
0203 19 15  – – – –  Bellies (streaky) and cuts thereof  5  
– – – –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 47  
Item Description  Base rate  Category  
0203 19 55  – – – – –  Boneless  5 
0203 19 59  – – – – –  Other  5 
0203 19 90  – – –  Other  0,0 1  
– Frozen:  
0203 21  –  –  Carcases and half-carcases:  
0203 21 10  – – –  Of domestic swine  5 
0203 21 90  – – –  Other  0,0 1  
0203 22  –  –  Hams, shoulders and cuts thereof, with bone in:  
– – – Of domestic swine:  
0203 22 11  – – – –  Hams and cuts thereof  5 
0203 22 19  – – – –  Shoulders and cuts thereof  5  
0203 22 90  – – –  Other  0,0 1  
0203 29  –  –  Other:  
– – – Of domestic swine:  
0203 29 11  – – – –  Fore-ends and cuts thereof  5  
0203 29 13  – – – –  Loins and cuts thereof, with bone in  5  
0203 29 15  – – – –  Bellies (streaky) and cuts thereof  5  
– – – –  Other:  
0203 29 55  – – – – –  Boneless  5 
0203 29 59  – – – – –  Other  5 
0203 29 90  – – –  Other  0,0 1  
0204  Meat of sheep or goats, fresh, chilled or frozen:  
0204 10 00  –  Carcases and half-carcases of lamb, fresh or chilled  15,2 + 203,4 €/ 
100 kg/net  4 
– Other meat of sheep, fresh or chilled:  
0204 21 00  –  –  Carcases and half-carcases  15,2 + 203,4 €/ 
100 kg/net  4 
0204 22  –  –  Other cuts with bone in:  
0204 22 10  – – –  Short forequarters  15,2 + 142,4 €/ 
100 kg/net  4 
0204 22 30  – – –  Chines and/or best ends  15,2 + 223,8 €/ 
100 kg/net  4 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 48  
Item Description  Base rate  Category  
0204 22 50  – – –  Legs  15,2 + 264,5 €/ 
100 kg/net  4 
0204 22 90  – – –  Other  15,2 + 264,5 €/ 
100 kg/net  4 
0204 23 00  –  –  Boneless  15,2 + 370,3 €/ 
100 kg/net  4 
0204 30 00  –  Carcases and half-carcases of lamb, frozen  15,2 + 153,0 €/ 
100 kg/net  4 
– Other meat of sheep, frozen:  
0204 41 00  –  –  Carcases and half-carcases  15,2 + 153,0 €/ 
100 kg/net  4 
0204 42  –  –  Other cuts with bone in:  
0204 42 10  – – –  Short forequarters  15,2 + 107,1 €/ 
100 kg/net  4 
0204 42 30  – – –  Chines and/or best ends  15,2 + 168,3 €/ 
100 kg/net  4 
0204 42 50  – – –  Legs  15,2 + 198,9 €/ 
100 kg/net  4 
0204 42 90  – – –  Other  15,2 + 198,9 €/ 
100 kg/net  4 
0204 43  –  –  Boneless:  
0204 43 10  – – –  Of lamb  15,2 + 278,5 €/ 
100 kg/net  4 
0204 43 90  – – –  Other  15,2 + 278,5 €/ 
100 kg/net  4 
0204 50  –  Meat of goats:  
– – Fresh or chilled:  
0204 50 11  – – –  Carcases and half-carcases  15,2 + 203,4 €/ 
100 kg/net  4 
0204 50 13  – – –  Short forequarters  15,2 + 142,4 €/ 
100 kg/net  4 
0204 50 15  – – –  Chines and/or best ends  15,2 + 223,8 €/ 
100 kg/net  4 
0204 50 19  – – –  Legs  15,2 + 264,5 €/ 
100 kg/net  4 
– – – Other:  
0204 50 31  – – – –  Cuts with bone in  15,2 + 264,5 €/ 
100 kg/net  4 
0204 50 39  – – – –  Boneless cuts  15,2 + 370,3 €/ 
100 kg/net  4 
– – Frozen:  
0204 50 51  – – –  Carcases and half-carcases  15,2 + 153,0 €/ 
100 kg/net  4 
0204 50 53  – – –  Short forequarters  15,2 + 107,1 €/ 
100 kg/net  4 
0204 50 55  – – –  Chines and/or best ends  15,2 + 168,3 €/ 
100 kg/net  4 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 49  
Item Description  Base rate  Category  
0204 50 59  – – –  Legs  15,2 + 198,9 €/ 
100 kg/net  4 
– – – Other:  
0204 50 71  – – – –  Cuts with bone in  15,2 + 198,9 €/ 
100 kg/net  4 
0204 50 79  – – – –  Boneless cuts  15,2 + 278,5 €/ 
100 kg/net  4 
0205  Meat of horses, asses, mules or hinnies, fresh, chilled or fro zen:  
– Of horses:  
0205 00 11  –  –  Fresh or chilled  4,2  1  
0205 00 19  –  –  Frozen  4,2 1  
0205 00 90  –  Of asses, mules or hinnies  4,2  1  
0206  Edible offal of bovine animals, swine, sheep, goats, horses, a sses, mules or 
hinnies, fresh, chilled or frozen:  
0206 10  –  Of bovine animals, fresh or chilled:  
0206 10 10  –  –  For the manufacture of pharmaceutical products  0,0  1  
– – Other:  
0206 10 91  – – –  Livers  0,0 1  
0206 10 95  – – –  Thick skirt and thin skirt  5 
0206 10 99  – – –  Other  0,0 1  
– Of bovine animals, frozen:  
0206 21 00  –  –  Tongues  0,0 1  
0206 22  –  –  Livers:  
0206 22 10  – – –  For the manufacture of pharmaceutical products  0,0  1  
0206 22 90  – – –  Other  0,0 1  
0206 29  –  –  Other:  
0206 29 10  – – –  For the manufacture of pharmaceutical products  0,0  1  
– – – Other:  
0206 29 91  – – – –  Thick skirt and thin skirt  5  
0206 29 99  – – – –  Other  0,0 1  
0206 30  –  Of swine, fresh or chilled:  
0206 30 10  –  –  For the manufacture of pharmaceutical products  0,0  1  
– – Other:  
– – – Of domestic swine:  
0206 30 21  – – – –  Livers  2,3 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 50  
Item Description  Base rate  Category  
0206 30 31  – – – –  Other  1,3 1  
0206 30 90  – – –  Other  0,0 1  
– Of swine, frozen:  
0206 41  –  –  Livers:  
0206 41 10  – – –  For the manufacture of pharmaceutical products  0,0  1  
– – – Other:  
0206 41 91  – – – –  Of domestic swine  2,3  1  
0206 41 99  – – – –  Other  0,0 1  
0206 49  –  –  Other:  
0206 49 10  – – –  For the manufacture of pharmaceutical products  0,0  1  
– – – Other:  
0206 49 91  – – – –  Of domestic swine  1,3  1  
0206 49 99  – – – –  Other  0,0 1  
0206 80  –  Other, fresh or chilled:  
0206 80 10  –  –  For the manufacture of pharmaceutical products  0,0  1  
– – Other:  
0206 80 91  – – –  Of horses, asses, mules and hinnies  5,3  2  
0206 80 99  – – –  Of sheep and goats  0,0  1  
0206 90  –  Other, frozen:  
0206 90 10  –  –  For the manufacture of pharmaceutical products  0,0  1  
– – Other:  
0206 90 91  – – –  Of horses, asses, mules and hinnies  5,3  2  
0206 90 99  – – –  Of sheep and goats  0,0  1  
0207  Meat and edible offal, of the poultry of heading No 0105, fres h, chilled or 
frozen:  
– Of fowls of the species Gallus domesticus:  
0207 11  –  –  Not cut in pieces, fresh or chilled:  
0207 11 10  – – –  Plucked and gutted, with heads and feet, known as ‘83 % chicke ns’ 5  
0207 11 30  – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘70 % chickens’  5 
0207 11 90  – – –  Plucked and drawn, without heads and feet and without necks, h earts, livers 
and gizzards, known as ‘65 % chickens’, or otherwise presented  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 51  
Item Description  Base rate  Category  
0207 12  –  –  Not cut into pieces, frozen:  
0207 12 10  – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘70 % chickens’  5 
0207 12 90  – – –  Plucked and drawn, without heads and feet and without necks, h earts, livers 
and gizzards, known as ‘65 % chickens’, or otherwise presented  5 
0207 13  –  –  Cuts and offal, fresh or chilled:  
– – – Cuts:  
0207 13 10  – – – –  Boneless  5 
– – – –  With bone in:  
0207 13 20  – – – – –  Halves or quarters  5 
0207 13 30  – – – – –  Whole wings, with or without tips  5  
0207 13 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  
0207 13 50  – – – – –  Breasts and cuts thereof  5  
0207 13 60  – – – – –  Legs and cuts thereof  5 
0207 13 70  – – – – –  Other  5 
– – – Offal:  
0207 13 91  – – – –  Livers  7,6 2  
0207 13 99  – – – –  Other  5 
0207 14  –  –  Cuts and offal, frozen:  
– – – Cuts:  
0207 14 10  – – – –  Boneless  5 
– – – –  With bone in:  
0207 14 20  – – – – –  Halves or quarters  5 
0207 14 30  – – – – –  Whole wings, with or without tips  5  
0207 14 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  
0207 14 50  – – – – –  Breasts and cuts thereof  5  
0207 14 60  – – – – –  Legs and cuts thereof  5 
0207 14 70  – – – – –  Other  5 
– – – Offal:  
0207 14 91  – – – –  Livers  5,3 2  
0207 14 99  – – – –  Other  22,2 €/100 kg/net  4  
– Of turkeys:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 52  
Item Description  Base rate  Category  
0207 24  –  –  Not cut in pieces, fresh or chilled:  
0207 24 10  – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘80 % turkeys’  5 
0207 24 90  – – –  Plucked and drawn, without heads and feet and without necks, h earts, livers 
and gizzards, known as ‘73 % turkeys’, or otherwise presented  5 
0207 25  –  –  Not cut in pieces, frozen:  
0207 25 10  – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘80 % turkeys’  5 
0207 25 90  – – –  Plucked and drawn, without heads and feet and without necks, h earts, livers 
and gizzards, known as ‘73 % turkeys’, or otherwise presented  5 
0207 26  –  –  Cuts and offal, fresh or chilled:  
– – – Cuts:  
0207 26 10  – – – –  Boneless  5 
– – – –  With bone in:  
0207 26 20  – – – – –  Halves or quarters  5 
0207 26 30  – – – – –  Whole wings, with or without tips  5  
0207 26 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  
0207 26 50  – – – – –  Breasts and cuts thereof  5  
– – – – –  Legs and cuts thereof:  
0207 26 60  – – – – – –  Drumsticks and cuts of drumsticks  5  
0207 26 70  – – – – – –  Other  5 
0207 26 80  – – – – –  Other  5 
– – – Offal:  
0207 26 91  – – – –  Livers  7,6 2  
0207 26 99  – – – –  Other  22,2 €/100 kg/net  4  
0207 27  –  –  Cuts and offal, frozen:  
– – – Cuts:  
0207 27 10  – – – –  Boneless  5 
– – – –  With bone in:  
0207 27 20  – – – – –  Halves or quarters  5 
0207 27 30  – – – – –  Whole wings, with or without tips  5  
0207 27 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 53  
Item Description  Base rate  Category  
0207 27 50  – – – – –  Breasts and cuts thereof  5  
– – – – –  Legs and cuts thereof:  
0207 27 60  – – – – – –  Drumsticks and cuts thereof  5  
0207 27 70  – – – – – –  Other  5 
0207 27 80  – – – – –  Other  5 
– – – Offal:  
0207 27 91  – – – –  Livers  5,3 2  
0207 27 99  – – – –  Other  22,2 €/100 kg/net  4  
– Of ducks, geese or guinea fowls:  
0207 32  –  –  Not cut in pieces, fresh or chilled:  
– – – Of ducks:  
0207 32 11  – – – –  Plucked, bled, gutted but not drawn, with heads and feet, know n as ‘85 % 
ducks’  5 
0207 32 15  – – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘70 % ducks’  5 
0207 32 19  – – – –  Plucked and drawn, without heads and feet and without necks, h earts, 
livers and gizzards, known as ‘63 % ducks’, or otherwise presen ted 5 
– – – Of geese:  
0207 32 51  – – – –  Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’  53,6 €/100 kg/net  3  
0207 32 59  – – – –  Plucked and drawn, without heads and feet, with or without hea rts and 
gizzards, known as ‘75 % geese’, or otherwise presented  57,1 €/100 kg/net  3  
0207 32 90  – – –  Of guinea fowls  5 
0207 33  –  –  Not cut into pieces, frozen:  
– – – Of ducks:  
0207 33 11  – – – –  Plucked and drawn, without heads and feet but with necks, hear ts, livers 
and gizzards, known as ‘70 % ducks’  5 
0207 33 19  – – – –  Plucked and drawn, without heads and feet and without necks, h earts, 
livers and gizzards, known as ‘63 % ducks’, or otherwise presen ted 5 
– – – Of geese:  
0207 33 51  – – – –  Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’  53,6 €/100 kg/net  3  
0207 33 59  – – – –  Plucked and drawn, without heads and feet, with or without hea rts and 
gizzards, known as ‘75 % geese’, or otherwise presented  57,1 €/100 kg/net  3  
0207 33 90  – – –  Of guinea fowls  58,5 €/100 kg/net  4  
0207 34  –  –  Fatty livers, fresh or chilled:  
0207 34 10  – – –  Of geese  0,0  1  
0207 34 90  – – –  Of ducks  0,0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 54  
Item Description  Base rate  Category  
0207 35  –  –  Other, fresh or chilled:  
– – – Cuts:  
– – – –  Boneless:  
0207 35 11  – – – – –  Of geese  131,2 €/100 kg/net  3  
0207 35 15  – – – – –  Of ducks and guinea fowls  5  
– – – –  With bone in:  
– – – – –  Halves or quarters:  
0207 35 21  – – – – – –  Of ducks  5 
0207 35 23  – – – – – –  Of geese  5 
0207 35 25  – – – – – –  Of guinea fowls  5 
0207 35 31  – – – – –  Whole wings, with or without tips  5  
0207 35 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  
– – – – –  Breasts and cuts thereof:  
0207 35 51  – – – – – –  Of geese  102,7 €/100 kg/net  3  
0207 35 53  – – – – – –  Of ducks and guinea fowls  5  
– – – – –  Legs and cuts thereof:  
0207 35 61  – – – – – –  Of geese  82,8 €/100 kg/net  3  
0207 35 63  – – – – – –  Of ducks and guinea fowls  5  
0207 35 71  – – – – –  Goose or duck paletots  78,4 €/100 kg/net  3  
0207 35 79  – – – – –  Other  5 
– – – Offal:  
0207 35 91  – – – –  Livers, other than fatty livers  7,6  2  
0207 35 99  – – – –  Other  22,2 €/100 kg/net  3  
0207 36  –  –  Other, frozen:  
– – – Cuts:  
– – – –  Boneless:  
0207 36 11  – – – – –  Of geese  131,2 €/100 kg/net  3  
0207 36 15  – – – – –  Of ducks and guinea fowls  5  
– – – –  With bone in:  
– – – – –  Halves or quarters:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 55  
Item Description  Base rate  Category  
0207 36 21  – – – – – –  Of ducks  5 
0207 36 23  – – – – – –  Of geese  62,8 €/100 kg/net  3  
0207 36 25  – – – – – –  Of guinea fowls  5 
0207 36 31  – – – – –  Whole wings, with or without tips  5  
0207 36 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing tips  5  
– – – – –  Breasts and cuts thereof:  
0207 36 51  – – – – – –  Of geese  102,7 €/100 kg/net  3  
0207 36 53  – – – – – –  Of ducks and guinea fowls  5  
– – – – –  Legs and cuts thereof:  
0207 36 61  – – – – – –  Of geese  82,8 €/100 kg/net  3  
0207 36 63  – – – – – –  Of ducks and guinea fowls  5  
0207 36 71  – – – – –  Goose or duck paletots  78,4 €/100 kg/net  3  
0207 36 79  – – – – –  Other  5 
– – – Offal:  
– – – –  Livers:  
0207 36 81  – – – – –  Fatty livers of geese  0,0  1  
0207 36 85  – – – – –  Fatty livers of ducks  0,0  1  
0207 36 89  – – – – –  Other  5,3  2  
0207 36 90  – – – –  Other  22,2 €/100 kg/net  3  
0208  Other meat and edible meat offal, fresh, chilled or frozen:  
0208 10  –  Of rabbits or hares:  
– – Of domestic rabbits:  
0208 10 11  – – –  Fresh or chilled  5,3  2  
0208 10 19  – – –  Frozen  5,3 2  
0208 10 90  –  –  Other  0,0 1  
0208 20 00  –  Frogs' legs  0,0 1  
0208 90  –  Other:  
0208 90 10  –  –  Of domestic pigeons  5,3  2  
– – Of game, other than of rabbits or hares:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 56  
Item Description  Base rate  Category  
0208 90 20  – – –  Of quails  0,0  1  
0208 90 40  – – –  Other  0,0 1  
0208 90 50  –  –  Whale and seal meat  7,6  2  
0208 90 60  –  –  Of reindeer  7,4  2  
0208 90 80  –  –  Other  7,4 2  
0209  Pig fat, free of lean meat, and poultry fat, not rendered or o therwise extracted, 
fresh, chilled, frozen, salted, in brine, dried or smoked:  
– Subcutaneous pig fat:  
0209 00 11  –  –  Fresh, chilled, frozen, salted or in brine  25,4 €/100 kg/net  4  
0209 00 19  –  –  Dried or smoked  28,0 €/100 kg/net  4  
0209 00 30  –  Pig fat,other than that falling within subheading 0209 00 11 o r 0209 00 19  15,3 €/100 kg/net  4  
0209 00 90  –  Poultry fat  49,3 €/100 kg/net  4  
0210  Meat and edible meat offal, salted, in brine, dried or smoked;  edible flours and 
meals of meat or meat offal:  
– Meat of swine:  
0210 11  –  –  Hams, shoulders and cuts thereof, with bone in:  
– – – Of domestic swine:  
– – – –  Salted or in brine:  
0210 11 11  – – – – –  Hams and cuts thereof  5  
0210 11 19  – – – – –  Shoulders and cuts thereof  5  
– – – –  Dried or smoked:  
0210 11 31  – – – – –  Hams and cuts thereof  5  
0210 11 39  – – – – –  Shoulders and cuts thereof  5  
0210 11 90  – – –  Other  5 
0210 12  –  –  Bellies (streaky) and cuts thereof:  
– – – Of domestic swine:  
0210 12 11  – – – –  Salted or in brine  5 
0210 12 19  – – – –  Dried or smoked  5 
0210 12 90  – – –  Other  5 
0210 19  –  –  Other:  
– – – Of domestic swine:  
– – – –  Salted or in brine:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 57  
Item Description  Base rate  Category  
0210 19 10  – – – – –  Bacon sides or spencers  5  
0210 19 20  – – – – –  Three-quarter sides or middles  5  
0210 19 30  – – – – –  Fore-ends and cuts thereof  5  
0210 19 40  – – – – –  Loins and cuts thereof  5  
– – – – –  Other:  
0210 19 51  – – – – – –  Boneless  5 
0210 19 59  – – – – – –  Other  5 
– – – –  Dried or smoked:  
0210 19 60  – – – – –  Fore-ends and cuts thereof  5  
0210 19 70  – – – – –  Loins and cuts thereof  5  
– – – – –  Other:  
0210 19 81  – – – – – –  Boneless  5 
0210 19 89  – – – – – –  Other  5 
0210 19 90  – – –  Other  18,3 4  
0210 20  –  Meat of bovine animals:  
0210 20 10  –  –  With bone in  5 
0210 20 90  –  –  Boneless  5 
0210 90  –  Other, including edible flours and meals of meat or meat offal : 
– – Meat:  
0210 90 10  – – –  Horsemeat, salted, in brine or dried  5,3  2  
– – – Of sheep and goats:  
0210 90 11  – – – –  With bone in  264,5 €/100 kg/net  4  
0210 90 19  – – – –  Boneless  370,3 €/100 kg/net  4  
0210 90 21  – – –  Of reindeer  18,3  4  
0210 90 29  – – –  Other  18,3 4  
– – Offal:  
– – – Of domestic swine:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 58  
Item Description  Base rate  Category  
0210 90 31  – – – –  Livers  77,1 €/100 kg/net  4  
0210 90 39  – – – –  Other  56,0 €/100 kg/net  4  
– – – Of bovine animals:  
0210 90 41  – – – –  Thick skirt and thin skirt  5  
0210 90 49  – – – –  Other  5 
0210 90 60  – – –  Of sheep and goats  12,8  2  
– – – Other:  
– – – –  Poultry liver:  
0210 90 71  – – – – –  Fatty livers of geese or ducks, salted or in brine  1,0  1  
0210 90 79  – – – – –  Other  7,6  2  
0210 90 80  – – – –  Other  12,8 2  
0210 90 90  –  –  Edible flours and meals of meat or meat offal  5  
03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVER­
TEBRATES  
0301  Live fish:  
0301 10  –  Ornamental fish:  
0301 10 10  –  –  Freshwater fish  0,0  1  
0301 10 90  –  –  Saltwater fish  0,0  1  
– Other live fish:  
0301 91  –  –  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,  Oncorhyn­
chus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and On corhyn­
chus chrysogaster):  
0301 91 10  – – –  Of the species Oncorhynchus apache and Oncorhynchus chrysogast er 8,0  2  
0301 91 90  – – –  Other  10,2 3  
0301 92 00  –  –  Eels (Anguilla spp.)  0,0  1  
0301 93 00  –  –  Carp  8,0 2  
0301 99  –  –  Other:  
– – – Freshwater fish:  
0301 99 11  – – – –  Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On ­
corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutc h, 
Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon 
(Salmo salar) and Danube salmon (Hucho hucho)  2,0 1  
0301 99 19  – – – –  Other  8,0 2  
0301 99 90  – – –  Saltwater fish  5,6  2  
0302  Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 
No 0304:  
– Salmonidae, excluding livers and roes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 59  
Item Description  Base rate  Category  
0302 11  –  –  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,  Oncorhyn­
chus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and On corhyn­
chus chrysogaster):  
0302 11 10  – – –  Of the species Oncorhynchus apache and Oncorhynchus chrysogast er 8,0  2  
0302 11 90  – – –  Other  10,2 2  
0302 12 00  –  –  Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On corhyn­
chus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Onc orhyn­
chus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo s alar) 
and Danube salmon (Hucho hucho)  2,0 1  
0302 19 00  –  –  Other  8,0 2  
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:  
0302 21  –  –  Halibut (Reinhardtius hippoglossoides, Hippoglossus hippogloss us, Hippo­
glossus stenolepis):  
0302 21 10  – – –  Lesser or Greenland halibut (Reinhardtius hippoglossoides)  2,8  2  
0302 21 30  – – –  Atlantic halibut (Hippoglossus hippoglossus)  2,8  2  
0302 21 90  – – –  Pacific halibut (Hippoglossus stenolepis)  15,0  4 a  
0302 22 00  –  –  Plaice (Pleuronectes platessa)  2,6  2  
0302 23 00  –  –  Sole (Solea spp.)  15,0  2  
0302 29  –  –  Other:  
0302 29 10  – – –  Megrim (Lepidorhombus spp.)  15,0  2  
0302 29 90  – – –  Other  15,0 2  
– Tunas (of the genus Thunnus), skipjack or stripe-bellied bonit o (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:  
0302 31  –  –  Albacore or longfinned tunas (Thunnus alalunga):  
0302 31 10  – – –  For the industrial manufacture of products falling within head ing No 1604  22,0  1  
0302 31 90  – – –  Other  22,0 4 a  
0302 32  –  –  Yellowfin tunas (Thunnus albacares):  
0302 32 10  – – –  For the industrial manufacture of products falling within head ing No 1604  22,0  1  
0302 32 90  – – –  Other  22,0 4 a  
0302 33  –  –  Skipjack or stripe-bellied bonito:  
0302 33 10  – – –  For the industrial manufacture of products falling within head ing No 1604  22,0  1  
0302 33 90  – – –  Other  22,0 4 a  
0302 39  –  –  Other:  
– – – For the industrial manufacture of products falling within head ing No 1604:  
0302 39 11  – – – –  Bluefin tunas (Thunnus thynnus)  22,0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 60  
Item Description  Base rate  Category  
0302 39 19  – – – –  Other  22,0 1  
– – – Other:  
0302 39 91  – – – –  Bluefin tunas (Thunnus thynnus)  22,0  4 a  
0302 39 99  – – – –  Other  22,0 4 a  
0302 40  –  Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:  
0302 40 05  –  –  From 1 January to 14 February  15,0  4 a  
0302 40 10  –  –  From 15 February to 15 June  0,0  1  
0302 40 98  –  –  From 16 June to 31 December  15,0  4 a  
0302 50  –  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding  livers and 
roes:  
0302 50 10  –  –  Of the species Gadus morhua  12,0  4 a  
0302 50 90  –  –  Other  12,0 4 a  
– Other fish, excluding livers and roes:  
0302 61  –  –  Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sar dinella spp.), 
brisling or sprats (Sprattus sprattus):  
0302 61 10  – – –  Sardines of the species Sardina pilchardus  23,0  4 a  
0302 61 30  – – –  Sardines of the genus Sardinops; sardinella (Sardinella spp.)  15,0  4 a  
– – – Brisling or sprats (Sprattus sprattus):  
0302 61 90  – – – –  From 1 January to 14 February  13,0  4 a  
0302 61 91  – – – –  From 15 February to 15 June  0,0  1  
0302 61 98  – – – –  From 16 June to 31 December  13,0  4 a  
0302 62 00  –  –  Haddock (Melanogrammus aeglefinus)  2,6  2  
0302 63 00  –  –  Coalfish (Pollachius virens)  2,6  2  
0302 64  –  –  Mackerel (Scomber scombrus, Scomber australasicus, Scomber jap onicus):  
0302 64 05  – – –  From 1 January to 14 February  20,0  4 a  
0302 64 10  – – –  From 15 February to 15 June  0,0  1  
0302 64 98  – – –  From 16 June to 31 December  20,0  4 a  
0302 65  –  –  Dogfish and other sharks:  
0302 65 20  – – –  Dogfish of the species Squalus acanthias  4,2  2  
0302 65 50  – – –  Dogfish of the species Scyliorhinus  2,1  2  
0302 65 90  – – –  Other  2,8 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 61  
Item Description  Base rate  Category  
0302 66 00  –  –  Eels (Anguilla spp.)  0,0  1  
0302 69  –  –  Other:  
– – – Freshwater fish:  
0302 69 11  – – – –  Carp  8,0 2  
0302 69 19  – – – –  Other  8,0 2  
– – – Saltwater fish:  
– – – –  Fish of the genus Euthynnus, other than the skipjack or stripe -bellied 
bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheadin g 
No 0302 33:  
0302 69 21  – – – – –  For the industrial manufacture of products falling within head ing 
No 1604  22,0 1  
0302 69 25  – – – – –  Other  22,0  4 a  
– – – –  Redfish (Sebastes spp.):  
0302 69 31  – – – – –  Of the species Sebastes marinus  7,5  2  
0302 69 33  – – – – –  Other  2,6  2  
0302 69 35  – – – –  Fish of the species Boreogadus saida  12,0  4 a  
0302 69 41  – – – –  Whiting (Merlangius merlangus)  2,6  2  
0302 69 45  – – – –  Ling (Molva spp.)  2,6  2  
0302 69 51  – – – –  Alaska pollack (Theragra chalcogramma) and pollack (Pollachius  polla­
chius)  2,6 2  
0302 69 55  – – – –  Anchovies (Engraulis spp.)  15,0  4 a  
0302 69 61  – – – –  Sea bream (Dentex dentex and Pagellus spp.)  15,0  4 a  
– – – –  Hake (Merluccius spp., Urophycis spp.):  
– – – – –  Hake of the genus Merluccius:  
0302 69 66  – – – – – –  Cape hake (shallow-water hake) (Merluccius capensis) and deepw ater 
hake (deepwater Cape hake) (Merluccius paradoxus)  15,0 4 a  
0302 69 67  – – – – – –  Southern hake (Merluccius australis)  15,0  4 a  
0302 69 68  – – – – – –  Other  15,0  4 a  
0302 69 69  – – – – –  Hake of the genus Urophycis  15,0  4 a  
0302 69 75  – – – –  Ray's bream (Brama spp.)  15,0  4 a  
0302 69 81  – – – –  Monkfish (Lophius spp.)  15,0  4 a  
0302 69 85  – – – –  Blue whiting (Micromesistius poutassou or Gadus poutassou)  2,6  2  
0302 69 86  – – – –  Southern blue whiting (Micromesistius australis)  2,6  2  
0302 69 87  – – – –  Swordfish (Xiphias gladius)  15,0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 62  
Item Description  Base rate  Category  
0302 69 91  – – – –  Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)  15,0  4 a  
0302 69 92  – – – –  Pink cusk-eel (Genypterus blacodes)  2,6  2  
0302 69 93  – – – –  Fish of the species Kathetostoma giganteum  15,0  4 a  
0302 69 94  – – – –  Sea bass (Dicentrarchus labrax)  15,0  4 a  
0302 69 95  – – – –  Gilt-head seabreams (Sparus aurata)  15,0  4 a  
0302 69 99  – – – –  Other  5,2 2  
0302 70 00  –  Livers and roes  3,5  2  
0303  Fish, frozen, excluding fish fillets and other fish meat of he ading No 0304:  
0303 10 00  –  Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On chorhyn­
chus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Onc orhynchus 
masou, and Oncorhynchus chrysogaster), excluding livers and roe s 2,0 1  
– Other salmonidae, excluding livers and roes:  
0303 21  –  –  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,  Oncorhyn­
chus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and On corhyn­
chus chrysogaster):  
0303 21 10  – – –  Of the species Oncorhynchus apache and Oncorhynchus chrysogast er 9,0  2  
0303 21 90  – – –  Other  10,2 2  
0303 22 00  –  –  Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)  2,0  1  
0303 29 00  –  –  Other  9,0 2  
– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae 
and Citharidae), excluding livers and roes:  
0303 31  –  –  Halibut (Reinhardtius hippoglossoides, Hippoglossus hippogloss us, Hippo­
glossus stenolepis):  
0303 31 10  – – –  Lesser or Greenland halibut (Reinhardtius hippoglossoides)  2,6  2  
0303 31 30  – – –  Atlantic halibut (Hippoglossus hippoglossus)  2,6  2  
0303 31 90  – – –  Pacific halibut (Hippoglossus stenolepis)  15,0  4 a  
0303 32 00  –  –  Plaice (Pleuronectes platessa)  15,0  2  
0303 33 00  –  –  Sole (Solea spp.)  2,6  2  
0303 39  –  –  Other:  
0303 39 10  – – –  Flounder (Platichthys flesus)  2,6  2  
0303 39 20  – – –  Megrim (Lepidorhombus spp)  15,0  2  
0303 39 30  – – –  Fish of the genus Rhombosolea  7,5  2  
0303 39 80  – – –  Other  15,0 2  
– Tunas (of the genus Thunnus), skipjack or stripe-bellied bonit o (Euthynnus 
(Katsuwonus) pelamis), excluding livers and roes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 63  
Item Description  Base rate  Category  
0303 41  –  –  Albacore or longfinned tunas (Thunnus alalunga):  
– – – For the industrial manufacture of products falling within head ing No 1604:  
0303 41 11  – – – –  Whole  22,0  1  
0303 41 13  – – – –  Gilled and gutted  22,0  1  
0303 41 19  – – – –  Other (for example ‘heads off’)  22,0  1  
0303 41 90  – – –  Other  22,0 4 a  
0303 42  –  –  Yellowfin tunas (Thunnus albacares):  
– – – For the industrial manufacture of products falling within head ing No 1604:  
– – – –  Whole:  
0303 42 12  – – – – –  Weighing more than 10 kg each  20,0  1  
0303 42 18  – – – – –  Other  20,0  1  
– – – –  Gilled and gutted:  
0303 42 32  – – – – –  Weighing more than 10 kg each  22,0  1  
0303 42 38  – – – – –  Other  22,0  1  
– – – –  Other (for example ‘heads off’):  
0303 42 52  – – – – –  Weighing more than 10 kg each  22,0  1  
0303 42 58  – – – – –  Other  22,0  1  
0303 42 90  – – –  Other  22,0 4 a  
0303 43  –  –  Skipjack or stripe-bellied bonito:  
– – – For the industrial manufacture of products falling within head ing No 1604:  
0303 43 11  – – – –  Whole  22,0  1  
0303 43 13  – – – –  Gilled and gutted  22,0  1  
0303 43 19  – – – –  Other (for example ‘heads off’)  22,0  1  
0303 43 90  – – –  Other  22,0 4 a  
0303 49  –  –  Other:  
– – – For the industrial manufacture of products falling within head ing No 1604:  
– – – –  Bluefin tunas (Thunnus thynnus):  
0303 49 21  – – – – –  Whole  22,0  1  
0303 49 23  – – – – –  Gilled and gutted  22,0  1  
0303 49 29  – – – – –  Other (for example ‘heads off’)  22,0  1  
– – – –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 64  
Item Description  Base rate  Category  
0303 49 41  – – – – –  Whole  22,0  1  
0303 49 43  – – – – –  Gilled and gutted  22,0  1  
0303 49 49  – – – – –  Other (for example ‘heads off’)  22,0  1  
0303 49 90  – – –  Other  22,0 4 a  
0303 50  –  Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes:  
0303 50 05  –  –  From 1 January to 14 February  15,0  4 a  
0303 50 10  –  –  From 15 February to 15 June  0,0  1  
0303 50 98  –  –  From 16 June to 31 December  15,0  4 a  
0303 60  –  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding  livers and 
roes:  
0303 60 11  –  –  Of the species Gadus morhua  12,0  2  
0303 60 19  –  –  Of the species Gadus ogac  12,0  2  
0303 60 90  –  –  Of the species Gadus macrocephalus  12,0  2  
– Other fish, excluding livers and roes:  
0303 71  –  –  Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sar dinella spp.), 
brisling or sprats (Sprattus sprattus):  
0303 71 10  – – –  Sardines of the species Sardina pilchardus  23,0  4 a  
0303 71 30  – – –  Sardines of the genus Sardinops; sardinella (Sardinella spp.)  15,0  4 a  
– – – Brisling or sprats (Sprattus sprattus):  
0303 71 90  – – – –  From 1 January to 14 February  13,0  4 a  
0303 71 91  – – – –  From 15 February to 15 June  0,0  1  
0303 71 98  – – – –  From 16 June to 31 December  13,0  4 a  
0303 72 00  –  –  Haddock (Melanogrammus aeglefinus)  2,6  2  
0303 73 00  –  –  Coalfish (Pollachius virens)  2,6  2  
0303 74  –  –  Mackerel (Scomber scombrus, Scomber australasicus, Scomber jap onicus):  
– – – Of the species Scomber scombrus and Scomber japonicus:  
0303 74 10  – – – –  From 1 January to 14 February  20,0  4 a  
0303 74 11  – – – –  From 15 February to 15 June  0,0  1  
0303 74 20  – – – –  From 16 June to 31 December  20,0  4 a  
0303 74 90  – – –  Of the species Scomber australasicus  15,0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 65  
Item Description  Base rate  Category  
0303 75  –  –  Dogfish and other sharks:  
0303 75 20  – – –  Dogfish of the species (Squalus acanthias)  2,1  2  
0303 75 50  – – –  Dogfish of the species Scyliorhinus spp.  2,1  2  
0303 75 90  – – –  Other  2,8 2  
0303 76 00  –  –  Eels (Anguilla spp.)  0,0  1  
0303 77 00  –  –  Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)  15,0  4 a  
0303 78  –  –  Hake (Merluccius spp., Urophycis spp.):  
– – – Hake of the genus Merluccius:  
0303 78 11  – – – –  Cape hake (shallow-water hake) (Merluccius capensis) and deepw ater 
hake (deepwater Cape hake) (Merluccius paradoxus)  15,0 4 a  
0303 78 12  – – – –  Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)  15,0  4 a  
0303 78 13  – – – –  Southern hake (Merluccius australis)  15,0  4 a  
0303 78 19  – – – –  Other  15,0 2  
0303 78 90  – – –  Hake of the genus Urophycis  15,0  2  
0303 79  –  –  Other:  
– – – Freshwater fish:  
0303 79 11  – – – –  Carp  8,0 2  
0303 79 19  – – – –  Other  8,0 2  
– – – Saltwater fish:  
– – – –  Fish of the genus Euthynnus, other than the skipjack or stripe -bellied 
bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheadin g No 
0303 43:  
– – – – –  For the industrial manufacture of products falling within head ing No 
1604:  
0303 79 21  – – – – – –  Whole  22,0  1  
0303 79 23  – – – – – –  Gilled and gutted  22,0  1  
0303 79 29  – – – – – –  Other (for example ‘heads off’)  22,0  1  
0303 79 31  – – – – –  Other  22,0  2  
– – – –  Redfish (Sebastes spp.):  
0303 79 35  – – – – –  Of the species Sebastes marinus  7,5  2  
0303 79 37  – – – – –  Other  2,6  2  
0303 79 41  – – – –  Fish of the species Boreogadus saida  12,0  2  
0303 79 45  – – – –  Whiting (Merlangius merlangus)  2,6  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 66  
Item Description  Base rate  Category  
0303 79 51  – – – –  Ling (Molva spp.)  2,6  2  
0303 79 55  – – – –  Alaska pollack (Theragra chalcogramma) and pollack (Pollachius  polla­
chius)  15,0 2  
– – – –  Fish of the species Orcynopsis unicolor:  
0303 79 60  – – – – –  From 1 January to 14 February  3,5  2  
0303 79 61  – – – – –  From 15 February to 15 June  0,0  1  
0303 79 62  – – – – –  From 16 June to 31 December  3,5  2  
0303 79 65  – – – –  Anchovies (Engraulis spp.)  15,0  4 a  
0303 79 71  – – – –  Sea bream (Dentex dentex and Pagellus spp.)  15,0  4 a  
0303 79 75  – – – –  Ray's bream (Brama spp.)  15,0  2  
0303 79 81  – – – –  Monkfish (Lophius spp.)  15,0  4 a  
0303 79 83  – – – –  Blue whiting (Micromesistius poutassou or Gadus poutassou)  2,6  2  
0303 79 85  – – – –  Southern blue whiting (Micromesistius australis)  2,6  2  
0303 79 87  – – – –  Swordfish (Xiphias gladius)  5,2  2  
0303 79 91  – – – –  Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)  15,0  4 a  
0303 79 92  – – – –  Blue grenadier (Macruronus novaezealandiae)  2,6  2  
0303 79 93  – – – –  Pink cusk-eel (Genypterus blacodes)  2,6  2  
0303 79 94  – – – –  Fish of the species Pelotreis flavilatus and Peltorhamphus nov aezealandiae  2,6  2  
0303 79 95  – – – –  Fish of the species Kathetostoma giganteum  15,0  2  
0303 79 96  – – – –  Other  5,2 2  
0303 80  –  Livers and roes:  
0303 80 10  –  –  Hard and soft roes, for the manufacture of deoxyribonucleic ac id or prota­
mine sulphate  0,0 1  
0303 80 90  –  –  Other  3,5 2  
0304  Fish fillets and other fish meat (whether or not minced), fres h, chilled or frozen:  
0304 10  –  Fresh or chilled:  
– – Fillets:  
– – – Of freshwater fish:  
0304 10 11  – – – –  Of trout of the species Salmo trutta, Oncorhynchus mykiss, Onc orhynchus 
clarki, Oncorhynchus aguabonita and Oncorhynchus gilae  10,2 2  
0304 10 13  – – – –  Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,  On­
corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutc h, 
Oncorhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Sa lmo 
salar) and Danube salmon (Hucho hucho)  2,0 1  
0304 10 19  – – – –  Of other freshwater fish  9,0  2  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 67  
Item Description  Base rate  Category  
0304 10 31  – – – –  Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of 
the species Boreogadus saida  18,0 4 a  
0304 10 33  – – – –  Of coalfish (Pollachius virens)  18,0  4 a  
0304 10 35  – – – –  Of redfish (Sebastes spp.)  18,0  4 a  
0304 10 38  – – – –  Other  18,0 2  
– – Other fish meat (whether or not minced):  
0304 10 91  – – –  Of freshwater fish  8,0  2  
– – – Other:  
– – – –  Flaps of herring:  
0304 10 94  – – – – –  From 1 January to 14 February  15,0  4 a  
0304 10 95  – – – – –  From 15 February to 15 June  0,0  1  
0304 10 96  – – – – –  From 16 June to 31 December  15,0  4 a  
0304 10 98  – – – –  Other  5,2 2  
0304 20  –  Frozen fillets:  
– – Of freshwater fish:  
0304 20 11  – – –  Of trout of the species Salmo trutta, Oncorhynchus mykiss, Onc orhynchus 
clarki, Oncorhynchus aguabonita and Oncorhynchus gilae  10,2 2  
0304 20 13  – – –  Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,  On­
corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutc h, On­
corhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salm o salar) 
and Danube salmon (Hucho hucho)  2,0 1  
0304 20 19  – – –  Of other freshwater fish  9,0  2  
– – Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of 
the species Boreogadus saida:  
0304 20 21  – – –  Of cod of the species Gadus macrocephalus  2,6  2  
0304 20 29  – – –  Other  2,6 2  
0304 20 31  –  –  Of coalfish (Pollachius virens)  2,6  2  
0304 20 33  –  –  Of haddock (Melanogrammus aeglefinus)  2,6  2  
– – Of redfish (Sebastes spp.):  
0304 20 35  – – –  Of the species Sebastes marinus  7,5  2  
0304 20 37  – – –  Other  2,6 2  
0304 20 41  –  –  Of whiting (Merlangius merlangus)  2,6  2  
0304 20 43  –  –  Of ling (Molva spp.)  2,6  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 68  
Item Description  Base rate  Category  
0304 20 45  –  –  Of tuna (of the genus Thunnus) and of fish of the genus Euthyn nus 18,0  4 a  
– – Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 
and of fish of the species Orcynopsis unicolor:  
0304 20 51  – – –  Of mackerel of the species Scomber australasicus  15,0  4 a  
0304 20 53  – – –  Other  15,0 4 a  
– – Of hake (Merluccius spp., Urophycis spp.):  
– – – Of hake of the genus Merluccius:  
0304 20 55  – – – –  Of Cape hake (shallow-water hake) (Merluccius capensis) and of  deep­
water hake (deepwater Cape hake) (Merluccius paradoxus)  6,3 3  
0304 20 56  – – – –  Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi ) 6,3  3  
0304 20 58  – – – –  Other  6,3 3  
0304 20 59  – – –  Of hake of the genus Urophycis  6,3  3  
– – Of dogfish and other sharks:  
0304 20 61  – – –  Of dogfish (Squalus acanthias and Scyliorhinus spp.)  5,2  2  
0304 20 69  – – –  Of other sharks  5,2  2  
0304 20 71  –  –  Of plaice (Pleuronectes platessa)  2,6  2  
0304 20 73  –  –  Of flounder (Platichthys flesus)  2,6  2  
0304 20 75  –  –  Of herring (Clupea harengus, Clupea pallasii)  15,0  4 a  
0304 20 79  –  –  Of megrim (Lepidorhombus spp.)  15,0  4 a  
0304 20 81  –  –  Of Ray's bream (Brama spp.)  15,0  4 a  
0304 20 83  –  –  Of monkfish (Lophius spp.)  15,0  4 a  
0304 20 85  –  –  Of Alaska pollack (Theragra chalcogramma)  15,0  4 a  
0304 20 87  –  –  Of swordfish (Xiphias gladius)  2,6  2  
0304 20 91  –  –  Of blue grenadier (Macruronus novaezealandiae)  5,2  2  
0304 20 96  –  –  Other  10,5 2  
0304 90  –  Other:  
0304 90 05  –  –  Surimi  15,0 2  
– – Other:  
0304 90 10  – – –  Of freshwater fish  8,0  2  
– – – Other:  
– – – –  Of herring (Clupea harengus, Clupea pallasii):  
0304 90 20  – – – – –  From 1 January to 14 February  15,0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 69  
Item Description  Base rate  Category  
0304 90 21  – – – – –  From 15 February to 15 June  0,0  1  
0304 90 27  – – – – –  From 16 June to 31 December  15,0  4 a  
0304 90 31  – – – –  Of redfish (Sebastes spp.)  8,0  2  
– – – –  Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of 
the species Boreogadus saida:  
0304 90 35  – – – – –  Of cod of the species Gadus macrocephalus  7,5  2  
0304 90 38  – – – – –  Of cod of the species Gadus morhua  7,5  2  
0304 90 39  – – – – –  Other  2,6  2  
0304 90 41  – – – –  Of coalfish (Pollachius virens)  2,6  2  
0304 90 45  – – – –  Of haddock (Melanogrammus aeglefinus)  2,6  2  
– – – –  Of hake (Merluccius spp., Urophycis spp.):  
0304 90 47  – – – – –  Of hake of the genus Merluccius  6,3  2  
0304 90 49  – – – – –  Of hake of the genus Urophycis  6,3  2  
0304 90 51  – – – –  Of megrim (Lepidorhombus spp.)  15,0  4 a  
0304 90 55  – – – –  Of Ray's bream (Brama spp.)  15,0  2  
0304 90 57  – – – –  Of monkfish (Lophius spp.)  2,6  2  
0304 90 59  – – – –  Of blue whiting (Micromesistius poutassou or Gadus poutassou)  2,6  2  
0304 90 61  – – – –  Of Alaska pollack (Theragra chalcogramma)  7,5  2  
0304 90 65  – – – –  Of swordfish (Xiphias gladius)  7,5  2  
0304 90 97  – – – –  Other  2,6 1  
0305  Fish, dried, salted or in brine; smoked fish, whether or not c ooked before or 
during the smoking process; flours, meals and pellets of fish, fit for human 
consumption:  
0305 10 00  –  Flours, meals and pellets of fish, fit for human consumption  13,0  4 a  
0305 20 00  –  Livers and roes, dried, smoked, salted or in brine  11,0  4 a  
0305 30  –  Fish fillets, dried, salted or in brine, but not smoked:  
– – Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of 
the species Boreogadus saida:  
0305 30 11  – – –  Of cod of the species Gadus macrocephalus  16,0  4 a  
0305 30 19  – – –  Other  20,0 4 a  
0305 30 30  –  –  Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,  On­
corhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutc h, On­
corhynchus masou, Oncorhynchus rhodurus), Atlantic salmon (Salm o salar) 
and Danube salmon (Hucho hucho), salted or in brine  15,0 4 a  
0305 30 50  –  –  Of lesser or Greenland halibut (Reinhardtius hippoglossoides),  salted or in 
brine  15,0 4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 70  
Item Description  Base rate  Category  
0305 30 90  –  –  Other  11,2 2  
– Smoked fish, including fillets:  
0305 41 00  –  –  Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On corhyn­
chus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Onc orhyn­
chus masou, Oncorhynchus rhodurus), Atlantic salmon (Salmo sala r) and 
Danube salmon (Hucho hucho)  13,0 4 a  
0305 42 00  –  –  Herrings (Clupea harengus, Clupea pallasii)  10,0  2  
0305 49  –  –  Other:  
0305 49 10  – – –  Lesser or Greenland halibut (Reinhardtius hippoglossoides)  15,0  4 a  
0305 49 20  – – –  Atlantic halibut (Hippoglossus hippoglossus)  16,0  4 a  
0305 49 30  – – –  Mackerel (Scomber scombrus, Scomber australasicus, Scomber jap onicus)  14,0  2  
0305 49 45  – – –  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,  On­
corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and 
Onchorhynchus chrysogaster)  14,0 2  
0305 49 50  – – –  Eels (Anguilla spp.)  14,0  4 a  
0305 49 80  – – –  Other  14,0 2  
– Dried fish, whether or not salted but not smoked:  
0305 51  –  –  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus):  
0305 51 10  – – –  Dried, unsalted  13,0  4 a  
0305 51 90  – – –  Dried, salted  13,0  4 a  
0305 59  –  –  Other:  
– – – Fish of the species Boreogadus saida:  
0305 59 11  – – – –  Dried, unsalted  13,0  4 a  
0305 59 19  – – – –  Dried, salted  13,0  4 a  
0305 59 30  – – –  Herrings (Clupea harengus, Clupea pallasii)  12,0  4 a  
0305 59 50  – – –  Anchovies (Engraulis spp.)  10,0  2  
0305 59 60  – – –  Lesser or Greenland Halibut (Reinhardtius hippoglossoides), an d Pacific 
Halibut (Hippoglossus stenolepis)  12,0 4 a  
0305 59 70  – – –  Atlantic Halibut (Hippoglossus hippoglossus)  10,5  2  
0305 59 90  – – –  Other  12,0 2  
– Fish, salted but not dried or smoked and fish in brine:  
0305 61 00  –  –  Herrings (Clupea harengus, Clupea pallasii)  12,0  4 a  
0305 62 00  –  –  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)  13,0  4 a  
0305 63 00  –  –  Anchovies (Engraulis spp.)  10,0  2  
0305 69  –  –  Other:  
0305 69 10  – – –  Fish of the species Boreogadus saida  13,0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 71  
Item Description  Base rate  Category  
0305 69 20  – – –  Lesser or Greenland Halibut (Reinhardtius hippoglossoides), an d Pacific 
Halibut (Hippoglossus stenolepis)  12,0 4 a  
0305 69 30  – – –  Atlantic Halibut (Hippoglossus hippoglossus)  10,5  2  
0305 69 50  – – –  Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, On corhyn­
chus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Onc orhyn­
chus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo s alar) 
and Danube salmon (Hucho hucho)  3,8 2  
0305 69 90  – – –  Other  8,4 4 a  
0306  Crustaceans, whether in shell or not, live, fresh, chilled, fr ozen, dried, salted or 
in brine; crustaceans, in shell, cooked by steaming or by boili ng in water, 
whether or not chilled, frozen, dried, salted or in brine; flou rs, meals and pellets 
of crustaceans, fit for human consumption:  
– Frozen:  
0306 11  –  –  Rock lobster and other sea crawfish (Palinurus spp., Panulirus  spp., Jasus 
spp.):  
0306 11 10  – – –  Crawfish tails  4,3  2  
0306 11 90  – – –  Other  4,3 2  
0306 12  –  –  Lobsters (Homarus spp.):  
0306 12 10  – – –  Whole  2,1 2  
0306 12 90  – – –  Other  5,6 2  
0306 13  –  –  Shrimps and prawns:  
0306 13 10  – – –  Of the family pandalidae  4,2  2  
0306 13 30  – – –  Shrimps of the genus Crangon  18,0  4 a  
0306 13 40  – – –  Deepwater rose shrimps (Parapenaeus longirostris)  4,2  2  
0306 13 50  – – –  Shrimps of the genus Penaeus  4,2  2  
0306 13 80  – – –  Other  4,2 2  
0306 13 90  Shrimps and prawns (excluding Pandalidae and Crangon), frozen  4,2  2  
0306 14  –  –  Crabs:  
0306 14 10  – – –  Crabs of the species Paralithodes camchaticus, Chionoecetes sp p. and Ca­
llinectes sapidus  2,6 2  
0306 14 30  – – –  Crabs of the species Cancer pagurus  2,6  2  
0306 14 90  – – –  Other  2,6 2  
0306 19  –  –  Other, including flours, meals and pellets of crustaceans, fit  for human con­
sumption:  
0306 19 10  – – –  Freshwater crayfish  2,6  2  
0306 19 30  – – –  Norway lobsters (Nephrops norvegicus)  12,0  4 a  
0306 19 90  – – –  Other  4,2 2  
– Not frozen:  
0306 21 00  –  –  Rock lobster and other sea crawfish (Palinurus spp., Panulirus  spp., Jasus 
spp.)  4,3 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 72  
Item Description  Base rate  Category  
0306 22  –  –  Lobsters (Homarus spp.):  
0306 22 10  – – –  Live  2,8 2  
– – – Other:  
0306 22 91  – – – –  Whole  2,8 2  
0306 22 99  – – – –  Other  3,5 2  
0306 23  –  –  Shrimps and prawns:  
0306 23 10  – – –  Of the family pandalidae  4,2  2  
– – – Shrimps of the genus Crangon:  
0306 23 31  – – – –  Fresh, chilled or cooked by steaming or by boiling in water  18,0  4 a  
0306 23 39  – – – –  Other  18,0 4 a  
0306 23 90  – – –  Other  4,2 2  
0306 24  –  –  Crabs:  
0306 24 10  – – –  Crabs of the species Paralithodes camchaticus, Chionoecetes sp p. and Ca­
llinectes sapidus  2,6 2  
0306 24 30  – – –  Crabs of the species Cancer pagurus  2,6  2  
0306 24 90  – – –  Other  2,6 2  
0306 29  –  –  Other, including flours, meals and pellets of crustaceans, fit  for human con­
sumption:  
0306 29 10  – – –  Freshwater crayfish  2,6  2  
0306 29 30  – – –  Norway lobsters (Nephrops norvegicus)  12,0  4 a  
0306 29 90  – – –  Other  4,2 2  
0307  Molluscs, whether in shell or not, live, fresh, chilled, froze n, dried, salted or in 
brine; aquatic invertebrates other than crustaceans and mollusc s, live, fresh, 
chilled, frozen, dried, salted or in brine; flours, meals and p ellets of aquatic 
invertebrates other than crustaceans, fit for human consumption : 
0307 10  –  Oysters:  
0307 10 10  –  –  Flat oysters (of the genus ‘Ostrea’), live and weighing (shell  included) not 
more than 40 g each  0,0 1  
0307 10 90  –  –  Other  3,1 2  
– Scallops, including queen scallops, of the genera Pecten, Chla mys or Placo­
pecten:  
0307 21 00  –  –  Live, fresh or chilled  2,8  2  
0307 29  –  –  Other:  
0307 29 10  – – –  Coquilles St. Jacques (Pecten maximus), frozen  2,8  2  
0307 29 90  – – –  Other  2,8 2  
– Mussels (Mytilus spp., Perna spp.):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 73  
Item Description  Base rate  Category  
0307 31  –  –  Live, fresh or chilled:  
0307 31 10  – – –  Mytilus spp.  7,0  2  
0307 31 90  – – –  Perna spp.  2,8  2  
0307 39  –  –  Other:  
0307 39 10  – – –  Mytilus spp.  7,0  2  
0307 39 90  – – –  Perna spp.  2,8  2  
– Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp. ) and squid 
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis  spp.):  
0307 41  –  –  Live, fresh or chilled:  
0307 41 10  – – –  Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp. ) 2,8  2  
– – – Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepio teuthis 
spp.):  
0307 41 91  – – – –  Loligo spp., Ommastrephes sagittatus  4,2  2  
0307 41 99  – – – –  Other  2,8 2  
0307 49  –  –  Other:  
– – – Frozen:  
– – – –  Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp. ): 
– – – – –  Of the genus Sepiola:  
0307 49 01  – – – – – –  Lesser cuttle fish (Sepiola rondeleti)  2,1  2  
0307 49 11  – – – – – –  Other  2,8  2  
0307 49 18  – – – – –  Other  2,8  2  
– – – –  Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepio teuthis 
spp.):  
– – – – –  Loligo spp.:  
0307 49 31  – – – – – –  Loligo vulgaris  4,2  2  
0307 49 33  – – – – – –  Loligo pealei  4,2  2  
0307 49 35  – – – – – –  Loligo patagonica  4,2  2  
0307 49 38  – – – – – –  Other  4,2  2  
0307 49 51  – – – – –  Ommastrephes sagittatus  4,2  2  
0307 49 59  – – – – –  Other  8,0  2  
– – – Other:  
0307 49 71  – – – –  Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp. ) 2,8  2  
– – – –  Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepio teuthis 
spp.):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 74  
Item Description  Base rate  Category  
0307 49 91  – – – – –  Loligo spp., Ommastrephes sagittatus  4,2  2  
0307 49 99  – – – – –  Other  2,8  2  
– Octopus (Octopus spp.):  
0307 51 00  –  –  Live, fresh or chilled  2,8  2  
0307 59  –  –  Other:  
0307 59 10  – – –  Frozen  2,8 2  
0307 59 90  – – –  Other  2,8 2  
0307 60 00  –  Snails, other than sea snails  0,0  1  
– Other, including flours, meals and pellets of aquatic inverteb rates other than 
crustaceans, fit for human consumption:  
0307 91 00  –  –  Live, fresh or chilled  3,8  2  
0307 99  –  –  Other:  
– – – Frozen:  
0307 99 11  – – – –  Illex spp.  8,0  2  
0307 99 13  – – – –  Striped venus and other species of the family Veneridae  2,8  2  
0307 99 15  – – – –  Jellyfish (Rhopilema spp.)  0,0  1  
0307 99 18  – – – –  Other aquatic invertebrates  3,8  2  
0307 99 90  – – –  Other  3,8 2  
04 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRO­
DUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED 
OR INCLUDED  
0401  Milk and cream, not concentrated nor containing added sugar or  other swee­
tening matter:  
0401 10  –  Of a fat content, by weight, not exceeding 1 %:  
0401 10 10  –  –  In immediate packings of a net content not exceeding two litre s 5  
0401 10 90  –  –  Other  5 
0401 20  –  Of a fat content, by weight, exceeding 1 % but not exceeding 6  %: 
– – Not exceeding 3 %:  
0401 20 11  – – –  In immediate packings of a net content not exceeding two litre s 5  
0401 20 19  – – –  Other  5 
– – Exceeding 3 %:  
0401 20 91  – – –  In immediate packings of a net content not exceeding two litre s 5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 75  
Item Description  Base rate  Category  
0401 20 99  – – –  Other  5 
0401 30  –  Of a fat content, by weight, exceeding 6 %:  
– – Not exceeding 21 %:  
0401 30 11  – – –  In immediate packings of a net content not exceeding two litre s 5  
0401 30 19  – – –  Other  5 
– – Exceeding 21 % but not exceeding 45 %:  
0401 30 31  – – –  In immediate packings of a net content not exceeding two litre s 5  
0401 30 39  – – –  Other  5 
– – Exceeding 45 %:  
0401 30 91  – – –  In immediate packings of a net content not exceeding two litre s 5  
0401 30 99  – – –  Other  5 
0402  Milk and cream, concentrated or containing added sugar or othe r sweetening 
matter:  
0402 10  –  In powder, granules or other solid forms, of a fat content, by  weight, not 
exceeding 1,5 %:  
– – Not containing added sugar or other sweetening matter:  
0402 10 11  – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 10 19  – – –  Other  5 
– – Other:  
0402 10 91  – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 10 99  – – –  Other  5 
– In powder, granules or other solid forms, of a fat content, by  weight, excee­
ding 1,5 %:  
0402 21  –  –  Not containing added sugar or other sweetening matter:  
– – – Of a fat content, by weight, not exceeding 27 %:  
0402 21 11  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
– – – –  Other:  
0402 21 17  – – – – –  Of a fat content, by weight, not exceeding 11 %  5  
0402 21 19  – – – – –  Of a fat content, by weight, exceeding 11 % but not exceeding 27 %  5  
– – – Of a fat content, by weight, exceeding 27 %:  
0402 21 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 21 99  – – – –  Other  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 76  
Item Description  Base rate  Category  
0402 29  –  –  Other:  
– – – Of a fat content, by weight, not exceeding 27 %:  
0402 29 11  – – – –  Special milk, for infants, in hermetically sealed containers o f a net content 
not exceeding 500 g of a fat content, by weight, exceeding 10 %  5 
– – – –  Other:  
0402 29 15  – – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 29 19  – – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 27 %:  
0402 29 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 29 99  – – – –  Other  5 
– Other:  
0402 91  –  –  Not containing added sugar or other sweetening matter:  
– – – Of a fat content, by weight, not exceeding 8 %:  
0402 91 11  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 91 19  – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 8 % but not exceeding 1 0 %: 
0402 91 31  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 91 39  – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 10 % but not exceeding 45 %:  
0402 91 51  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 91 59  – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 45 %:  
0402 91 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 91 99  – – – –  Other  5 
0402 99  –  –  Other:  
– – – Of a fat content, by weight, not exceeding 9,5 %:  
0402 99 11  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 99 19  – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 9,5 % but not exceeding  45 %:  
0402 99 31  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 77  
Item Description  Base rate  Category  
0402 99 39  – – – –  Other  5 
– – – Of a fat content, by weight, exceeding 45 %:  
0402 99 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  5  
0402 99 99  – – – –  Other  5 
0403  Buttermilk, curdled milk and cream, yogurt, kephir and other f ermented or 
acidified milk and cream, whether or not concentrated or contai ning added sugar 
or other sweetening matter or flavoured or containing added fru it, nuts or cocoa:  
0403 10  –  Yogurt:  
– – Not flavoured nor containing added fruit, nuts or cocoa:  
– – – Not containing added sugar or other sweetening matter, of a fa t content, by 
weight:  
0403 10 11  – – – –  Not exceeding 3 %  5 
0403 10 13  – – – –  Exceeding 3 % but not exceeding 6 %  5  
0403 10 19  – – – –  Exceeding 6 %  5 
– – – Other, of a fat content, by weight:  
0403 10 31  – – – –  Not exceeding 3 %  5 
0403 10 33  – – – –  Exceeding 3 % but not exceeding 6 %  5  
0403 10 39  – – – –  Exceeding 6 %  5 
– – Flavoured or containing added fruit, nuts or cocoa:  
– – – In powder, granules or other solid forms, of a milkfat content , by weight:  
0403 10 51  – – – –  Not exceeding 1,5 %  7 
0403 10 53  – – – –  Exceeding 1,5 % but not exceeding 27 %  7  
0403 10 59  – – – –  Exceeding 27 %  7 
– – – Other, of a milkfat content, by weight:  
0403 10 91  – – – –  Not exceeding 3 %  7 
0403 10 93  – – – –  Exceeding 3 % but not exceeding 6 %  7  
0403 10 99  – – – –  Exceeding 6 %  7 
0403 90  –  Other:  
– – Not flavoured nor containing added fruit, nuts or cocoa:  
– – – In powder, granules or other solid forms:  
– – – –  Not containing added sugar or other sweetening matter, of a fa t content, 
by weight:  
0403 90 11  – – – – –  Not exceeding 1,5 %  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 78  
Item Description  Base rate  Category  
0403 90 13  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0403 90 19  – – – – –  Exceeding 27 %  5 
– – – –  Other, of a fat content, by weight:  
0403 90 31  – – – – –  Not exceeding 1,5 %  5 
0403 90 33  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0403 90 39  – – – – –  Exceeding 27 %  5 
– – – Other:  
– – – –  Not containing added sugar or other sweetening matter, of a fa t content, 
by weight:  
0403 90 51  – – – – –  Not exceeding 3 %  5 
0403 90 53  – – – – –  Exceeding 3 % but not exceeding 6 %  5  
0403 90 59  – – – – –  Exceeding 6 %  5 
– – – –  Other, of a fat content, by weight:  
0403 90 61  – – – – –  Not exceeding 3 %  5 
0403 90 63  – – – – –  Exceeding 3 % but not exceeding 6 %  5  
0403 90 69  – – – – –  Exceeding 6 %  5 
– – Flavoured or containing added fruit, nuts or cocoa:  
– – – In powder, granules or other solid forms, of a milkfat content , by weight:  
0403 90 71  – – – –  Not exceeding 1,5 %  7 
0403 90 73  – – – –  Exceeding 1,5 % but not exceeding 27 %  7  
0403 90 79  – – – –  Exceeding 27 %  7 
– – – Other, of a milkfat content, by weight:  
0403 90 91  – – – –  Not exceeding 3 %  7 
0403 90 93  – – – –  Exceeding 3 % but not exceeding 6 %  7  
0403 90 99  – – – –  Exceeding 6 %  7 
0404  Whey, whether or not concentrated or containing added sugar or  other swee­
tening matter; products consisting of natural milk constituents , whether or not 
containing added sugar or other sweetening matter, not elsewher e specified or 
included:  
0404 10  –  Whey and modified whey, whether or not concentrated or contain ing added 
sugar or other sweetening matter:  
– – In powder, granules or other solid forms:  
– – – Not containing added sugar or other sweetening matter, of a pr otein content 
(nitrogen content × 6,38), by weight:  
– – – –  Not exceeding 15 %, and of a fat content, by weight:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 79  
Item Description  Base rate  Category  
0404 10 02  – – – – –  Not exceeding 1,5 %  5 
0404 10 04  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 06  – – – – –  Exceeding 27 %  5 
– – – –  Exceeding 15 %, and of a fat content, by weight:  
0404 10 12  – – – – –  Not exceeding 1,5 %  5 
0404 10 14  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 16  – – – – –  Exceeding 27 %  5 
– – – Other, of a protein content (nitrogen content × 6,38), by weig ht: 
– – – –  Not exceeding 15 %, and of a fat content, by weight:  
0404 10 26  – – – – –  Not exceeding 1,5 %  5 
0404 10 28  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 32  – – – – –  Exceeding 27 %  5 
– – – –  Exceeding 15 %, and of a fat content, by weight:  
0404 10 34  – – – – –  Not exceeding 1,5 %  5 
0404 10 36  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 38  – – – – –  Exceeding 27 %  5 
– – Other:  
– – – Not containing added sugar or other sweetening matter, of a pr otein content 
(nitrogen content × 6,38), by weight:  
– – – –  Not exceeding 15 %, and of a fat content, by weight:  
0404 10 48  – – – – –  Not exceeding 1,5 %  5 
0404 10 52  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 54  – – – – –  Exceeding 27 %  5 
– – – –  Exceeding 15 %, and of a fat content, by weight:  
0404 10 56  – – – – –  Not exceeding 1,5 %  5 
0404 10 58  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 62  – – – – –  Exceeding 27 %  5 
– – – Other, of a protein content (nitrogen content × 6,38), by weig ht: 
– – – –  Not exceeding 15 %, and of a fat content, by weight:  
0404 10 72  – – – – –  Not exceeding 1,5 %  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 80  
Item Description  Base rate  Category  
0404 10 74  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 76  – – – – –  Exceeding 27 %  5 
– – – –  Exceeding 15 %, and of a fat content, by weight:  
0404 10 78  – – – – –  Not exceeding 1,5 %  5 
0404 10 82  – – – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 10 84  – – – – –  Exceeding 27 %  5 
0404 90  –  Other:  
– – Not containing added sugar or other sweetening matter, of a fa t content, by 
weight:  
0404 90 21  – – –  Not exceeding 1,5 %  5 
0404 90 23  – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 90 29  – – –  Exceeding 27 %  5 
– – Other, of a fat content, by weight:  
0404 90 81  – – –  Not exceeding 1,5 %  5 
0404 90 83  – – –  Exceeding 1,5 % but not exceeding 27 %  5  
0404 90 89  – – –  Exceeding 27 %  5 
0405  Butter and other fats and oils derived from milk: dairy spread s: 
0405 10  –  Butter:  
– – Of a fat content, by weight, not exceeding 85 %:  
– – – Natural butter:  
0405 10 11  – – – –  In immediate packings of a net content not exceeding 1 kg  5  
0405 10 19  – – – –  Other  5 
0405 10 30  – – –  Recombined butter  5 
0405 10 50  – – –  Whey butter  5 
0405 10 90  –  –  Other  5 
0405 20  –  Dairy spreads:  
0405 20 10  –  –  Of a fat content, by weight, of 39 % or more but less than 60 % 7  
0405 20 30  –  –  Of a fat content, by weight, of 60 % or more but not exceeding  75 %  7  
0405 20 90  –  –  Of a fat content, by weight, of more than 75 % but less than 8 0 % 5  
0405 90  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 81  
Item Description  Base rate  Category  
0405 90 10  –  –  Of a fat content, by weight, of 99,3 % or more and of a water content, by 
weight, not exceeding 0,5 %  5 
0405 90 90  –  –  Other  5 
0406  Cheese and curd:  
0406 10  –  Fresh (unripened or uncured) cheese, including whey cheese, an d curd:  
0406 10 20  –  –  Of a fat content, by weight, not exceeding 40 %  5  
0406 10 80  –  –  Other  5 
0406 20  –  Grated or powdered cheese, of all kinds:  
0406 20 10  –  –  Glarus herb cheese (known as Schabziger) made from skimmed mil k and 
mixed with finely ground herbs  5 
0406 20 90  –  –  Other  5 
0406 30  –  Processed cheese, not grated or powdered:  
0406 30 10  –  –  In the manufacture of which no cheeses other than Emmentaler, Gruyère and 
Appenzell have been used and which may contain, as an addition,  Glarus 
herb cheese (known as Schabziger); put up for retail sale, of a  fat content by 
weight in the dry matter, not exceeding 56 %  5 
– – Other:  
– – – Of a fat content, by weight, not exceeding 36 % and of a fat c ontent, by 
weight, in the dry matter:  
0406 30 31  – – – –  Not exceeding 48 %  5 
0406 30 39  – – – –  Exceeding 48 %  5 
0406 30 90  – – –  Of a fat content, by weight, exceeding 36 %  5  
0406 40  –  Blue-veined cheese:  
0406 40 10  –  –  Roquefort  O 
0406 40 50  –  –  Gorgonzola  O 
0406 40 90  –  –  Other  5 
0406 90  –  Other cheese:  
0406 90 01  –  –  For processing  5 
– – Other:  
– – – Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell:  
0406 90 02  – – – –  Whole cheeses with a free-at-frontier value per 100 kg net exc eeding 
401,85 ECU but not exceeding 430,62 ECU, of a fat content of 45  % 
or more by weight in the dry matter and matured for three month s or 
more  5 
0406 90 03  – – – –  Whole cheeses with a free-at-frontier value per 100 kg net exc eeding 
430,62 ECU, of a fat content of 45 % or more by weight in the d ry 
matter and matured for three months or more  5 
0406 90 04  – – – –  Pieces packed in vacuum or inert gas, with rind on at least on e side, of a 
net weight of 1 kg or more but less than 5 kg and with a free-a t-frontier 
value exceeding 430,62 ECU but not exceeding 459,39 ECU per 100  kg 
net, of a fat content of 45 % or more by weight in the dry matt er and 
matured for three months or more  5 
0406 90 05  – – – –  Pieces packed in vacuum or inert gas, with rind on at least on e side, of a 
net weight of 1 kg or more and with a free-at-frontier value ex ceeding 
459,39 ECU per 100 kg net, of a fat content of 45 % or more by weight 
in the dry matter and matured for three months or more  5 ▼M1
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Item Description  Base rate  Category  
0406 90 06  – – – –  Pieces without rind, of a net weight of less than 450 g and wi th a free-at- 
frontier value exceeding 499,67 ECU per 100 kg net, of a fat co ntent of 
45 % or more by weight in the dry matter and matured for three months 
or more, packed in vacuum or inert gas, in packings bearing at least the 
description of the cheese, the fat content, the packer responsi ble and the 
country of manufacture  5 
– – – –  Other:  
0406 90 13  – – – – –  Emmentaler  5 
0406 90 15  – – – – –  Gruyère, Sbrinz  5 
0406 90 17  – – – – –  Bergkäse, Appenzell  5 
0406 90 18  – – –  Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine  O  
0406 90 19  – – –  Glarus herb cheese (known as Schabziger) made from skimmed mil k and 
mixed with finely ground herbs  5 
0406 90 21  – – –  Cheddar  5 
0406 90 23  – – –  Edam  5 
0406 90 25  – – –  Tilsit  5 
0406 90 27  – – –  Butterkäse  5 
0406 90 29  – – –  Kashkaval  5 
– – – Feta:  
0406 90 31  – – – –  Of sheep's milk or buffalo milk in containers containing brine , or in sheep 
or goatskin bottles  5 
0406 90 33  – – – –  Other  5 
0406 90 35  – – –  Kefalo-Tyri  5 
0406 90 37  – – –  Finlandia  5 
0406 90 39  – – –  Jarlsberg  5 
– – – Other:  
0406 90 50  – – – –  Cheese of sheep's milk or buffalo milk in containers containin g brine, or 
in sheep or goatskin bottles  5 
– – – –  Other:  
– – – – –  Of a fat content, by weight, not exceeding 40 % and a water co ntent, by 
weight, in the non-fatty matter:  
– – – – – –  Not exceeding 47 %:  
0406 90 61  – – – – – – –  Grana Padano, Parmigiano Reggiano  O  
0406 90 63  – – – – – – –  Fiore Sardo, Pecorino  O  
0406 90 69  – – – – – – –  Other  5 
– – – – – –  Exceeding 47 % but not exceeding 72 %:  
0406 90 73  – – – – – – –  Provolone  5 
0406 90 75  – – – – – – –  Asiago, Caciocavallo, Montasio, Ragusano  O  
0406 90 76  – – – – – – –  Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samso  O  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 83  
Item Description  Base rate  Category  
0406 90 78  – – – – – – –  Gouda  5 
0406 90 79  – – – – – – –  Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggi o O  
0406 90 81  – – – – – – –  Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blar­
ney, Colby, Monterey  O 
0406 90 82  – – – – – – –  Camembert  5 
0406 90 84  – – – – – – –  Brie  5 
0406 90 85  – – – – – – –  Kefalograviera, Kasseri  O  
– – – – – – –  Other cheese, of a water content calculated, by weight, in the  non- 
fatty matter:  
0406 90 86  – – – – – – – –  Exceeding 47 % but not exceeding 52 %  5  
0406 90 87  – – – – – – – –  Exceeding 52 % but not exceeding 62 %  5  
0406 90 88  – – – – – – – –  Exceeding 62 % but not exceeding 72 %  5  
0406 90 93  – – – – – –  Exceeding 72 %  5 
0406 90 99  – – – – –  Other  5 
0407  Birds' eggs, in shell, fresh, preserved or cooked:  
– Of poultry:  
– – For hatching:  
0407 00 11  – – –  Of turkeys or geese  5 
0407 00 19  – – –  Other  5;6 
0407 00 30  –  –  Other  5 
0407 00 90  –  Other  5 
0408  Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked  by steaming or by 
boiling in water, moulded, frozen or otherwise preserved, wheth er or not con­
taining added sugar or other sweetening matter:  
– Egg yolks:  
0408 11  –  –  Dried:  
0408 11 20  – – –  Unfit for human consumption  0,0  1  
0408 11 80  – – –  Other  5;6 
0408 19  –  –  Other:  
0408 19 20  – – –  Unfit for human consumption  0,0  1  
– – – Other:  
0408 19 81  – – – –  Liquid  5;6 
0408 19 89  – – – –  Other, including frozen  5;6  
– Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 84  
Item Description  Base rate  Category  
0408 91  –  –  Dried:  
0408 91 20  – – –  Unfit for human consumption  0,0  1  
0408 91 80  – – –  Other  5;6 
0408 99  –  –  Other:  
0408 99 20  – – –  Unfit for human consumption  0,0  1  
0408 99 80  – – –  Other  5;6 
0409 00 00  Natural honey  5;6 
0410 00 00  Edible products of animal origin, not elsewhere specified or i ncluded  6,1  4  
05 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR IN­
CLUDED  
0501 00 00  Human hair, unworked, whether or not washed or scoured; waste of human hair  0,0  1  
0502  Pigs', hogs' or boars' bristles and hair; badger hair and othe r brush making hair; 
waste of such bristles or hair:  
0502 10 00  –  Pigs', hogs' or boars' bristles and hair and waste thereof  0,0  1  
0502 90 00  –  Other  0,0 1  
0503 00 00  Horsehair and horsehair waste, whether or not put up as a laye r with or without 
supporting material  0,0 1  
0504 00 00  Guts, bladders and stomachs of animals (other than fish), whol e and pieces 
thereof, fresh, chilled, frozen, salted, in brine, dried or smo ked 0,0 1  
0505  Skins and other parts of birds, with their feathers or down, f eathers and parts of 
feathers (whether or not with trimmed edges) and down, not furt her worked than 
cleaned, disinfected or treated for preservation; powder and wa ste of feathers or 
parts of feathers:  
0505 10  –  Feathers of a kind used for stuffing; down:  
0505 10 10  –  –  Raw  0,0 1  
0505 10 90  –  –  Other  0,0 1  
0505 90 00  –  Other  0,0 1  
0506  Bones and horn-cores, unworked, defatted, simply prepared (but  not cut to 
shape), treated with acid or degelatinised; powder and waste of  these products:  
0506 10 00  –  Ossein and bones treated with acid  0,0  1  
0506 90 00  –  Other  0,0 1  
0507  Ivory, tortoise-shell, whalebone and whalebone hair, horns, an tlers, hooves, 
nails, claws and beaks, unworked or simply prepared but not cut  to shape; 
powder and waste of these products:  
0507 10 00  –  Ivory; ivory powder and waste  0,0  1  
0507 90 00  –  Other  0,0 1  
0508 00 00  Coral and similar materials, unworked or simply prepared but n ot otherwise 
worked; shells of molluscs, crustaceans or echinoderms and cutt le-bone, unwor­
ked or simply prepared but not cut to shape, powder and waste t hereof  0,0 1  
0509  Natural sponges of animal origin:  ▼M1
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Item Description  Base rate  Category  
0509 00 10  –  Raw  0,0 1  
0509 00 90  –  Other  4,2 1  
0510 00 00  Ambergris, castoreum, civet and musk; cantharides; bile, wheth er or not dried; 
glands and other animal products used in the preparation of pha rmaceutical 
products, fresh, chilled, frozen or otherwise provisionally pre served  0,0 1  
0511  Animal products not elsewhere specified or included; dead anim als of Chapter 1 
or 3, unfit for human consumption:  
0511 10 00  –  Bovine semen  0,0  1  
– Other:  
0511 91  –  –  Products of fish or crustaceans, molluscs or other aquatic inv ertebrates; dead 
animals of Chapter 3:  
0511 91 10  – – –  Fish waste  0,0  1  
0511 91 90  – – –  Other  0,0 1  
0511 99  –  –  Other:  
0511 99 10  – – –  Sinews or tendons; parings and similar waste of raw hides or s kins 0,0  1  
0511 99 50  – – –  Embryos of bovine animals  0,0  1  
0511 99 80  – – –  Other  0,0 1  
06 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; 
CUT FLOWERS AND ORNAMENTAL FOLIAGE  
0601  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dor mant, in growth 
or in flower; chicory plants and roots other than roots of head ing No 1212:  
0601 10  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dor mant:  
0601 10 10  –  –  Hyacinths  5,1  1  
0601 10 20  –  –  Narcissi  5,1 1  
0601 10 30  –  –  Tulips  5,1 1  
0601 10 40  –  –  Gladioli  5,1 1  
0601 10 90  –  –  Other  5,1 1  
0601 20  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in 
flower; chicory plants and roots:  
0601 20 10  –  –  Chicory plants and roots  0,0  1  
0601 20 30  –  –  Orchids, hyacinths, narcissi and tulips  9,6  2  
0601 20 90  –  –  Other  6,4 1  
0602  Other live plants (including their roots), cuttings and slips;  mushroom spawn:  
0602 10  –  Unrooted cuttings and slips:  
0602 10 10  –  –  Of vines  0,0 1  
0602 10 90  –  –  Other  3,5 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 86  
Item Description  Base rate  Category  
0602 20  –  Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or 
nuts:  
0602 20 10  –  –  Vine slips, grafted or rooted  0,7  1  
0602 20 90  –  –  Other  8,4 2  
0602 30 00  –  Rhododendrons and azaleas, grafted or not  8,4  2  
0602 40  –  Roses, grafted or not:  
0602 40 10  –  –  Neither budded nor grafted  8,4  2  
0602 40 90  –  –  Budded or grafted  8,4  2  
0602 90  –  Other:  
0602 90 10  –  –  Mushroom spawn  8,4  2  
0602 90 20  –  –  Pineapple plants  0,0  1  
0602 90 30  –  –  Vegetable and strawberry plants  8,4  2  
– – Other:  
– – – Outdoor plants:  
– – – –  Trees, shrubs and bushes:  
0602 90 41  – – – – –  Forest trees  8,4  2  
– – – – –  Other:  
0602 90 45  – – – – – –  Rooted cuttings and young plants  5,8  2  
0602 90 49  – – – – – –  Other  8,4  2  
– – – –  Other outdoor plants:  
0602 90 51  – – – – –  Perennial plants  8,4  2  
0602 90 59  – – – – –  Other  8,4  2  
– – – Indoor plants:  
0602 90 70  – – – –  Rooted cuttings and young plants, excluding cacti  7,3  2  
– – – –  Other:  
0602 90 91  – – – – –  Flowering plants with buds or flowers, excluding cacti  7,3  2  
0602 90 99  – – – – –  Other  7,3  2  
0603  Cut flowers and flower buds of a kind suitable for bouquets or  for ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or otherwis e prepared:  
0603 10  –  Fresh:  
– – From 1 June to 31 October:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 87  
Item Description  Base rate  Category  
0603 10 11  – – –  Roses  5;6 
0603 10 13  – – –  Carnations  5;6 
0603 10 15  – – –  Orchids  5;6 
0603 10 21  – – –  Gladioli  5;6 
0603 10 25  – – –  Chrysanthemums  5;6 
0603 10 29  – – –  Other  5;6 
– – From 1 November to 31 May:  
0603 10 51  – – –  Roses  5;6 
0603 10 53  – – –  Carnations  5;6 
0603 10 55  – – –  Orchids  5;6 
0603 10 61  – – –  Gladioli  5;6 
0603 10 65  – – –  Chrysanthemums  5;6 
0603 10 69  – – –  Other  5;6 
0603 90 00  –  Other  12,3 3  
0604  Foliage, branches and other parts of plants, without flowers o r flower buds, and 
grasses, mosses and lichens, being goods of a kind suitable for  bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared:  
0604 10  –  Mosses and lichens:  
0604 10 10  –  –  Reindeer moss  0,0  1  
0604 10 90  –  –  Other  4,5 2  
– Other:  
0604 91  –  –  Fresh:  
– – – Christmas trees:  
0604 91 21  – – – –  Nordmann's firs (Abies nordmanniana (Stev.) Spach) and noble f irs 
(Abies procera Rehd.)  3,3 2  
0604 91 29  – – – –  Other  3,3 2  
– – – Conifer branches:  
0604 91 41  – – – –  Of Nordmann's firs (Abies nordmanniana (Stev.) Spach) and of n oble firs 
(Abies procera Rehd.)  2,5 1  
0604 91 49  – – – –  Other  3,3 2  
0604 91 90  – – –  Other  1,3 1  
0604 99  –  –  Other:  
0604 99 10  – – –  Not further prepared than dried  0,6  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 88  
Item Description  Base rate  Category  
0604 99 90  – – –  Other  10,9 3  
07 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS  
0701  Potatoes, fresh or chilled:  
0701 10 00  –  Seed  4,5 1  
0701 90  –  Other:  
0701 90 10  –  –  For the manufacture of starch  5,8  1  
– – Other:  
– – – New:  
0701 90 51  – – – –  From 1 January to 15 May  10,5  4  
0701 90 59  – – – –  From 16 May to 30 June  13,5  2  
0701 90 90  – – –  Other  11,6 2  
0702 00 00  Tomatoes, fresh or chilled  9,5  4  E P  
0702 00 00XX  Imported from 15 May to 31 October  15,6  4  E P  
0703  Onions, shallots, garlic, leeks and other alliaceous vegetable s, fresh or chilled:  
0703 10  –  Onions and shallots:  
– – Onions:  
0703 10 11  – – –  Sets  9,6 3  
0703 10 19  – – –  Other  9,6 3  
0703 10 90  –  –  Shallots  9,6 3  
0703 20 00  –  Garlic  10,4 4  
0703 90 00  –  Leeks and other alliaceous vegetables  10,4  4  
0704  Cabbages, cauliflowers, kohlrabi, kale and similar edible bras sicas, fresh or 
chilled:  
0704 10  –  Cauliflowers and headed broccoli:  
0704 10 05  –  –  From 1 January to 14 April  9,6 MIN 1,1 €/ 
100 kg  3 
0704 10 10  –  –  From 15 April to 30 November  13,5 MIN 1,5 €/ 
100 kg  3 
0704 10 80  –  –  From 1 to 31 December  9,6 MIN 1,1 €/ 
100 kg  3 
0704 20 00  –  Brussels sprouts  12,0  3  
0704 90  –  Other:  
0704 90 10  –  –  White cabbages and red cabbages  12,0 MIN 0,3 €/100 kg  4  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 89  
Item Description  Base rate  Category  
0704 90 90  –  –  Other  12,0 4  
0705  Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh o r chilled:  
– Lettuce:  
0705 11  –  –  Cabbage lettuce (head lettuce):  
0705 11 05  – – –  From 1 January to 31 March  10,4 MIN 1,2 
€/100 kg/br  4 
0705 11 10  – – –  From 1 April to 30 November  12,0 MIN 2,0 
€/100 kg/br  4 
0705 11 80  – – –  From 1 to 31 December  10,4 MIN 1,2 
€/100 kg/br  4 
0705 19 00  –  –  Other  10,4 4  
– Chicory:  
0705 21 00  –  –  Witloof chicory (Cichorium intybus var. foliosum)  10,4  4  
0705 29 00  –  –  Other  10,4 4  
0706  Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible 
roots, fresh or chilled:  
0706 10 00  –  Carrots and turnips  13,5  4  
0706 90  –  Other:  
– – Celeriac (rooted celery or German celery):  
0706 90 05  – – –  From 1 January to 30 April  13,5  4  
0706 90 11  – – –  From 1 May to 30 September  10,4  4  
0706 90 17  – – –  From 1 October to 31 December  13,5  4  
0706 90 30  –  –  Horse-radish (Cochlearia armoracia)  12,0  4  
0706 90 90  –  –  Other  13,5 4  
0707  Cucumbers and gherkins, fresh or chilled:  
0707 00 05  –  Cucumbers  13,9  3  E P  
0707 00 05XX  Imported from 16 May to 31 October  17,3  3  E P  
0707 00 90  –  Gherkins  13,9 3  
0708  Leguminous vegetables, shelled or unshelled, fresh or chilled:  
0708 10  –  Peas (Pisum sativum):  
0708 10 20  –  –  From 1 January to 31 May  8,0  3  
0708 10 90  –  –  From 1 June to 31 August  13,5  4  
0708 10 95  –  –  From 1 September to 31 December  8,0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 90  
Item Description  Base rate  Category  
0708 20  –  Beans (Vigna spp., Phaseolus spp.):  
0708 20 20  –  –  From 1 January to 30 June  10,4 MIN 1,5 €/ 
100 kg  4 
0708 20 90  –  –  From 1 July to 30 September  13,5 MIN 1,5 €/ 
100 kg  4 
0708 20 95  –  –  From 1 October to 31 December  10,4 MIN 1,5 €/ 
100 kg  4 
0708 90 00  –  Other leguminous vegetables  11,1  4  
0709  Other vegetables, fresh or chilled:  
0709 10 00  –  Globe artichokes  10,4  4  E P  
0709 20 00  –  Asparagus  5;6 
0709 20 00XX  Imported during the months of January, February and December of each year  11,1  3  
0709 30 00  –  Aubergines (egg-plants)  12,8  3  
0709 40 00  –  Celery other than celeriac  12,8  4  
– Mushrooms and truffles:  
0709 51  –  –  Mushrooms:  
0709 51 10  – – –  Of the genus Agaricus  12,8  4  
0709 51 30  – – –  Chantarelles  3,2  3  
0709 51 50  – – –  Flap mushrooms  5,6  4  
0709 51 90  – – –  Other  6,3 3  
0709 52 00  –  –  Truffles  6,9 3  
0709 60  –  Fruits of the genus Capsicum or of the genus Pimenta:  
0709 60 10  –  –  Sweet peppers  7,2  3  
– – Other:  
0709 60 91  – – –  Of the genus Capsicum, for the manufacture of capsicin or Caps icum 
oleoresin dyes  0,0 1  
0709 60 95  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0709 60 99  – – –  Other  6,4 3  
0709 70 00  –  Spinach, New Zealand spinach and orache spinach (garden spinac h) 10,4  4  
0709 90  –  Other:  
0709 90 10  –  –  Salad vegetables, other than lettuce (Lactuca sativa) and chic ory (Cichorium 
spp.)  10,4 3  
0709 90 20  –  –  Chard (or white beet) and cardoons  10,4  4  
– – Olives:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 91  
Item Description  Base rate  Category  
0709 90 31  – – –  For uses other than the production of oil  4,5  4  
0709 90 39  – – –  Other  14,2 €/100 kg/net  4  
0709 90 40  –  –  Capers  5,6 4  
0709 90 50  –  –  Fennel  8,0 4  
0709 90 60  –  –  Sweet corn  5 
0709 90 70  –  –  Courgettes  13,9  3  E P  
0709 90 90  –  –  Other  11,8 3  
0710  Vegetables (uncooked or cooked by steaming or boiling in water ), frozen:  
0710 10 00  –  Potatoes  5 
– Leguminous vegetables, shelled or unshelled:  
0710 21 00  –  –  Peas (Pisum sativum)  5;6 
0710 22 00  –  –  Beans (Vigna spp., Phaseolus spp.)  5  
0710 29 00  –  –  Other  5 
0710 30 00  –  Spinach, New Zealand spinach and orache spinach (garden spinac h) 14,4  3  
0710 40 00  –  Sweet corn  5 
0710 80  –  Other vegetables:  
0710 80 10  –  –  Olives  5 
– – Fruits of the genus Capsicum or of the genus Pimenta:  
0710 80 51  – – –  Sweet peppers  14,4  3  
0710 80 59  – – –  Other  6,4 3  
– – Mushrooms:  
0710 80 61  – – –  Of the genus Agaricus  5 
0710 80 69  – – –  Other  5 
0710 80 70  –  –  Tomatoes  5 
0710 80 80  –  –  Globe Artichokes  5 
0710 80 80XX  Imported from 1 June to 31 October  14,4  3  
0710 80 85  –  –  Asparagus  5 
0710 80 95  –  –  Other  14,4 3  
0710 90 00  –  Mixtures of vegetables  14,4  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 92  
Item Description  Base rate  Category  
0711  Vegetables provisionally preserved (for example, by sulphur di oxide gas, in 
brine, in sulphur water or in other preservative solutions), bu t unsuitable in 
that state for immediate consumption:  
0711 10 00  –  Onions  7,2 3  
0711 20  –  Olives:  
0711 20 10  –  –  For uses other than the production of oil  6,3  4  
0711 20 90  –  –  Other  14,2 €/100 kg/net  4  
0711 30 00  –  Capers  4,8 3  
0711 40 00  –  Cucumbers and gherkins  12,0  4  
0711 90  –  Other vegetables; mixtures of vegetables:  
– – Vegetables:  
0711 90 10  – – –  Fruits of the genus Capsicum or of the genus Pimenta, excludin g sweet 
peppers  6,4 4  
0711 90 30  – – –  Sweet corn  5 
– – – Mushrooms:  
0711 90 40  – – – –  Of the genus Agaricus  9,6 + 207,0 €/100 kg/ 
net eda  4 
0711 90 60  – – – –  Other  9,6 3  
0711 90 70  – – –  Other  8,8 3  
0711 90 90  –  –  Mixtures of vegetables  12,0  4  
0712  Dried vegetables, whole, cut, sliced, broken or in powder, but  not further pre­
pared:  
0712 20 00  –  Onions  12,8 4  
0712 30 00  –  Mushrooms and truffles  12,8  4  
0712 90  –  Other vegetables; mixtures of vegetables:  
0712 90 05  –  –  Potatoes whether or not cut or sliced but not further prepared  10,2  4  
– – Sweet corn (Zea mays var. saccharata):  
0712 90 11  – – –  Hybrids for sowing  1,3  1  
0712 90 19  – – –  Other  11,2 €/100 kg/net  4  
0712 90 30  –  –  Tomatoes  12,8  4  
0712 90 50  –  –  Carrots  12,8 4  
0712 90 90  –  –  Other  11,8 4  
0713  Dried leguminous vegetables, shelled, whether or not skinned o r split:  
0713 10  –  Peas (Pisum sativum):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 93  
Item Description  Base rate  Category  
0713 10 10  –  –  For sowing  0,7  1  
0713 10 90  –  –  Other  0,7 1  
0713 20 00  –  Chickpeas (garbanzos)  0,7  1  
– Beans (Vigna spp., Phaseolus spp.):  
0713 31 00  –  –  Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek  0,7  1  
0713 32 00  –  –  Small red (Adzuki) beans (Phaseolus or Vigna angularis)  0,7  1  
0713 33  –  –  Kidney beans, including white pea beans (Phaseolus vulgaris):  
0713 33 10  – – –  For sowing  0,7  1  
0713 33 90  – – –  Other  0,7 1  
0713 39 00  –  –  Other  0,7 1  
0713 40 00  –  Lentils  0,0 1  
0713 50 00  –  Broad beans (Vicia faba var. major) and horse beans (Vicia fab a var. equina, 
Vicia faba var. minor)  3,2 2  
0713 90  –  Other:  
0713 90 10  –  –  For sowing  3,2  2  
0713 90 90  –  –  Other  3,2 2  
0714  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes  and similar roots 
and tubers with high starch or inulin content, fresh, chilled, frozen or dried, 
whether or not sliced or in the form of pellets; sago pith:  
0714 10  –  Manioc (cassava):  
0714 10 10  –  –  Pellets of flour and meal  11,3 €/100 kg/net  4  
– – Other:  
0714 10 91  – – –  Of a kind used for human consumption, in immediate packings of  a net 
content not exceeding 28 kg, either fresh and whole or without skin and 
frozen, whether or not sliced  11,3 €/100 kg/net  4  
0714 10 99  – – –  Other  11,3 €/100 kg/net  4  
0714 20  –  Sweet potatoes:  
0714 20 10  –  –  Fresh, whole, intended for human consumption  1,5  2  
0714 20 90  –  –  Other  6,4 €/100 kg  4  
0714 90  –  Other:  
– – Arrowroot, salep and similar roots and tubers with high starch  content:  
0714 90 11  – – –  Of a kind used for human consumption, in immediate packings of  a net 
content not exceeding 28 kg, either fresh and whole or without skin and 
frozen, whether or not sliced  11,3 €/100 kg/net  4  
0714 90 19  – – –  Other  11,3 €/100 kg/net  4  
0714 90 90  –  –  Other  1,5 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 94  
Item Description  Base rate  Category  
08 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS  
0801  Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether  or not shelled or 
peeled:  
– Coconuts:  
0801 11 00  –  –  Desiccated  0,7  1  
0801 19 00  –  –  Other  0,7 1  
– Brazil nuts:  
0801 21 00  –  –  In shell  0,0 1  
0801 22 00  –  –  Shelled  0,0 1  
– Cashew nuts:  
0801 31 00  –  –  In shell  0,0 1  
0801 32 00  –  –  Shelled  0,0 1  
0802  Other nuts, fresh or dried, whether or not shelled or peeled:  
– Almonds:  
0802 11  –  –  In shell:  
0802 11 10  – – –  Bitter  0,0 1  
0802 11 90  – – –  Other  5,6 4  
0802 12  –  –  Shelled:  
0802 12 10  – – –  Bitter  0,0 1  
0802 12 90  – – –  Other  3,1 4  
– Hazelnuts or filberts (Corylus spp.):  
0802 21 00  –  –  In shell  3,2 4  
0802 22 00  –  –  Shelled  3,2 4  
– Walnuts:  
0802 31 00  –  –  In shell  3,5 4  
0802 32 00  –  –  Shelled  5,1 4  
0802 40 00  –  Chestnuts (Castanea spp.)  5,6  4  
0802 50 00  –  Pistachios  0,8 1  
0802 90  –  Other:  
0802 90 10  –  –  Pecans  0,0 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 95  
Item Description  Base rate  Category  
0802 90 30  –  –  Areca (or betel) and cola  0,5  1  
0802 90 50  –  –  Pine nuts  1,0 2  
0802 90 60  –  –  Macadamia nuts  1,0  2  
0802 90 85  –  –  Other  1,0 2  
0803  Bananas, including plantains, fresh or dried:  
– Fresh:  
0803 00 11  –  –  Plantains  16,0 4  
0803 00 19  –  –  Other  5 
0803 00 90  –  Dried  16,0 4  
0804  Dates, figs, pineapples, avocados, guavas, mangoes and mangost eens, fresh or 
dried:  
0804 10 00  –  Dates  7,7 3  
0804 20  –  Figs:  
0804 20 10  –  –  Fresh  5,6 4  
0804 20 90  –  –  Dried  8,0 4  
0804 30 00  –  Pineapples  6,3 3  
0804 40  –  Avocados:  
0804 40 20  –  –  From 1 January to 31 May  2,7  3  
0804 40 90  –  –  From 1 June to 30 November  5,1  3  (  1 ) 
0804 40 95  –  –  From 1 to 31 December  2,7  3  
0804 50 00  –  Guavas, mangoes and mangosteens  1,0  1  
0805  Citrus fruit, fresh or dried:  
0805 10  –  Oranges:  
– – Sweet oranges, fresh:  
0805 10 10  – – –  Sanguines and semi-sanguines  18,0  4  E P  
0805 10 10AA  Imported from 1 April to 30 April  11,7  4  E P  
0805 10 10BB  Imported from 1 May to 15 May  5,4  4  E P  
0805 10 10CC  Imported from 16 May to 15 October  3,6  4  E P  
0805 10 10DD  Imported from 16 October to 31 December  17,3  4  E P  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 96  
Item Description  Base rate  Category  
0805 10 30  – – – –  Navels, Navelines, Navelates, Salustianas, Vernas, Valencia la tes, Malte­
se, Shamoutis, Ovalis, Trovita and Hamlins  18,0 4  E P  
0805 10 30AA  Imported from 1 April to 30 April  11,7  4  E P  
0805 10 30BB  Imported from 1 May to 15 May  5,4  4  E P  
0805 10 30CC  Imported from 16 May to 15 October  3,6  4  E P  
0805 10 30DD  Imported from 15 October to 31 December  17,3  4  E P  
0805 10 50  – – – –  Other  18,0 4  E P  
0805 10 50AA  Imported from 1 April to 30 April  11,7  4  E P  
0805 10 50BB  Imported from 1 May to 15 May  5,4  4  E P  
0805 10 50CC  Imported from 16 May to 15 October  3,6  4  E P  
0805 10 50DD  Imported from 15 October to 31 December  17,3  4  E P  
– – Other:  
0805 10 82  – – –  From 1 January to 31 March  17,3  3  
0805 10 84  – – –  From 1 April to 15 October  13,0  3  
0805 10 86  – – –  From 16 October to 31 December  17,3  3  
0805 20  –  Mandarins (including tangerines and satsumas); clementines, wi lkings and 
similar citrus hybrids:  
0805 20 10  –  –  Clementines  18,0  4  E P  
0805 20 10AA  Imported from 1 March to 30 September  16,6  4  E P  
0805 20 10BB  Imported from 1 October to 31 October  16,0  4  E P  
0805 20 10CC  Imported from 1 November to 31 December  17,3  4  E P  
0805 20 30  –  –  Monreales and satsumas  18,0  4  E P  
0805 20 30AA  Imported from 1 March to 30 September  16,6  4  E P  
0805 20 30BB  Imported from 1 October to 31 October  16,0  4  E P  
0805 20 30CC  Imported from 1 November to 31 December  17,3  4  E P  
0805 20 50  –  –  Mandarins and wilkings  18,0  4  E P  
0805 20 50AA  Imported from 1 March to 30 September  16,6  4  E P  
0805 20 50BB  Imported from 1 October to 31 October  16,0  4  E P  
0805 20 50CC  Imported from 1 November to 31 December  17,3  4  E P  
0805 20 70  –  –  Tangerines  18,0  4  E P  
0805 20 70AA  Imported from 1 March to 30 September  16,6  4  E P  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 97  
Item Description  Base rate  Category  
0805 20 70BB  Imported from 1 October to 31 October  16,0  4  E P  
0805 20 70CC  Imported from 1 November to 31 December  17,3  4  E P  
0805 20 90  –  –  Other  18,0 4  E P  
0805 20 90AA  Imported from 1 March to 30 September  16,6  4  E P  
0805 20 90BB  Imported from 1 October to 31 October  16,0  4  E P  
0805 20 90CC  Imported from 1 November to 31 December  17,3  4  E P  
0805 30  –  Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurant ifolia):  
0805 30 10  –  –  Lemons (Citrus limon, Citrus limonum)  7,2  4  E P  
0805 30 10XX  Imported from 1 June to 31 December  6,9  4  E P  
0805 30 90  –  –  Limes (Citrus aurantifolia)  11,8  2  
0805 40  –  Grapefruit:  
0805 40 20  –  –  From 1 January to 30 April  1,0  2  
0805 40 90  –  –  From 1 May to 31 October  1,7  2  
0805 40 95  –  –  From 1 November to 31 December  1,0  2  
0805 90 00  –  Other  13,9 2  
0806  Grapes, fresh or dried:  
0806 10  –  Fresh:  
0806 10 10  –  –  Table grapes  5 
0806 10 10AA  Imported from 1 April to 30 April  12,6  3  
0806 10 10BB  Imported from 1 May to 14 July  11,5  3  
– – Other:  
0806 10 93  – – –  From 1 January to 14 July  14,4  4  
0806 10 95  – – –  From 15 July to 31 October  17,6  4  
0806 10 97  – – –  From 1 November to 31 December  14,4  4  
0806 20  –  Dried:  
– – In immediate containers of a net capacity not exceeding 2 kg:  
0806 20 11  – – –  Currants  2,4  3  
0806 20 12  – – –  Sultanas  2,4  3  
0806 20 18  – – –  Other  2,4 3  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 98  
Item Description  Base rate  Category  
0806 20 91  – – –  Currants  2,4  3  
0806 20 92  – – –  Sultanas  2,6  3  
0806 20 98  – – –  Other  2,4 3  
0807  Melons (including watermelons) and papaws (papayas), fresh:  
– Melons (including watermelons):  
0807 11 00  –  –  Watermelons  8,7  3  
0807 19 00  –  –  Other  5;6 
0807 20 00  –  Papaws (papayas)  1,0  1  
0808  Apples, pears and quinces, fresh:  
0808 10  –  Apples:  
0808 10 10  –  –  Cider apples, in bulk, from 16 September to 15 December  7,9 MIN 0,39 
€/100 kg/net  3 
– – Other:  
0808 10 20  – – –  Of the variety Golden Delicious  5  
0808 10 50  – – –  Of the variety Granny Smith  5  
0808 10 90  – – –  Other  5 
0808 20  –  Pears and quinces:  
– – Pears:  
0808 20 10  – – –  Perry pears, in bulk, from 1 August to 31 December  7,9 MIN 0,39 
€/100 kg/net  3 
0808 20 50  – – –  Other  5 
0808 20 90  –  –  Quinces  7,2 3  
0809  Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:  
0809 10 00  –  Apricots  22,5 4  E P  
0809 10 00XX  Imported from 1 May to 31 December.  21,7  4  E P  
0809 20  –  Cherries:  
0809 20 05  –  –  Sour cherries (Prunus cerasus)  13,5  4  E P  
0809 20 05XX  Imported from 1 April to 31 December.  13,0  4  E P  
0809 20 95  –  –  Other  13,5 4  E P  
0809 20 95XX  Imported from 1 April to 31 December.  13,0  4  E P  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 99  
Item Description  Base rate  Category  
0809 30  –  Peaches, including nectarines:  
0809 30 10  –  –  Nectarines  19,8  4  E P  
0809 30 10XX  Imported from 1 May to 31 December.  19,1  4  E P  
0809 30 90  –  –  Other  19,8 4  E P  
0809 30 90XX  Imported from 1 May to 31 December.  19,1  4  E P  
0809 40  –  Plums and sloes:  
0809 40 05  –  –  Plums  6,9 3  E P  
0809 40 05AA  Imported from 1 January to 31 May.  7,2  3  E P  
0809 40 05BB  Imported from 1 July to 30 September.  13,0  3  E P  
0809 40 90  –  –  Sloes  11,0 3  
0810  Other fruit, fresh:  
0810 10  –  Strawberries:  
0810 10 05  –  –  From 1 January to 30 April  11,1  4  
0810 10 10  –  –  From 1 May to 31 July  13,9 MIN 2,6 
€/100 kg/net  4 
0810 10 80  –  –  From 1 August to 31 December  11,1  4  
0810 20  –  Raspberries, blackberries, mulberries and loganberries:  
0810 20 10  –  –  Raspberries  8,0  4  
0810 20 90  –  –  Other  9,6 4  
0810 30  –  Black, white or red currants and gooseberries:  
0810 30 10  –  –  Black currants  8,7  4  
0810 30 30  –  –  Red currants  8,7  4  
0810 30 90  –  –  Other  9,6 4  
0810 40  –  Cranberries, bilberries and other fruits of the genus Vacciniu m: 
0810 40 10  –  –  Cowberries, foxberries or mountain cranberries (fruit of the s pecies Vacci­
nium vitis-idaea)  0,0 1  
0810 40 30  –  –  Fruit of the species Vaccinium myrtillus  2,9  2  
0810 40 50  –  –  Fruit of the species Vaccinium macrocarpon and Vaccinium corym bosum  3,2  3  
0810 40 90  –  –  Other  8,8 4  
0810 50  –  Kiwifruit:  
0810 50 10  –  –  From 1 January to 14 May  8,7  4  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 100  
Item Description  Base rate  Category  
0810 50 20  –  –  From 15 May to 15 November  8,0  4  
0810 50 30  –  –  From 16 November to 31 December  8,7  4  
0810 90  –  Other:  
0810 90 30  –  –  Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums  3,7  1  
0810 90 40  –  –  Passion fuit, carambola and pitahaya  3,4  3  
0810 90 85  –  –  Other  8,0 4  
0811  Fruit and nuts, uncooked or cooked by steaming or boiling in w ater, frozen, 
whether or not containing added sugar or other sweetening matte r: 
0811 10  –  Strawberries:  
– – Containing added sugar or other sweetening matter:  
0811 10 11  – – –  With a sugar content exceeding 13 % by weight  5  
0811 10 19  – – –  Other  5 
0811 10 90  –  –  Other  5;6 
0811 20  –  Raspberries, blackberries, mulberries, loganberries, black-, w hite- or red-cu­
rrants and gooseberries:  
– – Containing added sugar or other sweetening matter:  
0811 20 11  – – –  With a sugar content exceeding 13 % by weight  20,8 + 9,1 €/100 kg  4  
0811 20 19  – – –  Other  19,1 4  
– – Other:  
0811 20 31  – – –  Raspberries  14,4  4  
0811 20 39  – – –  Black-currants  14,4  4  
0811 20 51  – – –  Red-currants  11,0  4  
0811 20 59  – – –  Blackberries and mulberries  12,0  4  
0811 20 90  – – –  Other  10,5 3  
0811 90  –  Other:  
– – Containing added sugar or other sweetening matter:  
– – – With a sugar content exceeding 13 % by weight:  
0811 90 11  – – – –  Tropical fruit and tropical nuts  16,0 + 7,0 €/100 kg  4  
0811 90 19  – – – –  Other  20,8 + 9,1 €/100 kg  4  
– – – Other:  
0811 90 31  – – – –  Tropical fruit and tropical nuts  11,6  3  ▼M1
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Item Description  Base rate  Category  
0811 90 39  – – – –  Other  15,1 4  
– – Other:  
0811 90 50  – – –  Fruit of the species Vaccinium myrtillus  11,0  3  
0811 90 70  – – –  Fruit of the species Vaccinium myrtilloides and Vaccinium angu stifolium  2,9  2  
– – – Cherries:  
0811 90 75  – – – –  Sour cherries (Prunus cerasus)  15,6  4  
0811 90 80  – – – –  Other  14,4 4  
0811 90 85  – – –  Tropical fruit and tropical nuts  8,1  3  
0811 90 95  – – –  Other  10,5 3  
0812  Fruit and nuts, provisionally preserved (for example, by sulph ur dioxide gas, in 
brine, in sulphur water or in other preservative solutions), bu t unsuitable in that 
state for immediate consumption:  
0812 10 00  –  Cherries  8,7 4  
0812 20 00  –  Strawberries  8,7  4  
0812 90  –  Other:  
0812 90 10  –  –  Apricots  12,8 4  
0812 90 20  –  –  Oranges  12,8 4  
0812 90 30  –  –  Papaws (papayas)  1,5  2  
0812 90 40  –  –  Fruit of the species Vaccinium myrtillus  4,6  3  
0812 90 50  –  –  Black-currants  8,7  4  
0812 90 60  –  –  Raspberries  8,7  4  
0812 90 70  –  –  Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychee s, jackfruit, 
sapodillo plums, passion fruit, carambola, pitahaya and tropica l nuts  6,7 3  
0812 90 95  –  –  Other  8,0 3  
0813  Fruit, dried, other than that of headings Nos 0801 to 0806; mi xtures of nuts or 
dried fruits of this Chapter:  
0813 10 00  –  Apricots  5,6 3  
0813 20 00  –  Prunes  9,6 4  
0813 30 00  –  Apples  4,4 3  
0813 40  –  Other fruit:  
0813 40 10  –  –  Peaches, including nectarines  5,6  3  
0813 40 30  –  –  Pears  5,8 3  
0813 40 50  –  –  Papaws (papayas)  1,3  2  ▼M1
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Item Description  Base rate  Category  
0813 40 60  –  –  Tamarinds  2,0  1  
0813 40 70  –  –  Cashew apples, lychees, jackfruit, sapodillo plums, passion fr uit, carambola 
and pitahaya  1,3 1  
0813 40 95  –  –  Other  2,4 3  
0813 50  –  Mixtures of nuts or dried fruits of this Chapter:  
– – Fruit salads of dried fruit, other than that of heading Nos 08 01 to 0806:  
– – – Not containing prunes:  
0813 50 12  – – – –  Of papaws (papayas), tamarinds, cashew apples, lychees, jackfr uit, sapo­
dillo plums, passion fruit, carambola and pitahaya  3,5 2  
0813 50 15  – – – –  Other  4,6 3  
0813 50 19  – – –  Containing prunes  9,6  4  
– – Mixtures exclusively of dried nuts of heading Nos 0801 and 080 2: 
0813 50 31  – – –  Of tropical nuts  3,5  2  
0813 50 39  – – –  Other  4,6 4  
– – Other mixtures:  
0813 50 91  – – –  Not containing prunes or figs  8,0  4  
0813 50 99  – – –  Other  9,6 4  
0814 00 00  Peel of citrus fruit or melons (including watermelons), fresh,  frozen, dried or 
provisionally preserved in brine, in sulphur water or in other preservative solu­
tions  0,8 2  
09 COFFEE, TEA, MATÉ AND SPICES  
0901  Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee 
substitutes containing coffee in any proportion:  
– Coffee, not roasted:  
0901 11 00  –  –  Not decaffeinated  0,0  1  
0901 12 00  –  –  Decaffeinated  6,9  1  
– Coffee, roasted:  
0901 21 00  –  –  Not decaffeinated  3,5  1  
0901 22 00  –  –  Decaffeinated  4,2  1  
0901 90  –  Other:  
0901 90 10  –  –  Coffee husks and skins  0,0  1  
0901 90 90  –  –  Coffee substitutes containing coffee  9,5  1  
0902  Tea, whether or not flavoured:  
0902 10 00  –  Green tea (not fermented) in immediate packings of a content n ot exceeding 
3 kg 0,0 1  ▼M1
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Item Description  Base rate  Category  
0902 20 00  –  Other green tea (not fermented)  0,0  1  
0902 30 00  –  Black tea (fermented) and partly fermented tea, in immediate p ackings of a 
content not exceeding 3 kg  1,7 1  
0902 40 00  –  Other black tea (fermented) and other partly fermented tea  0,0  1  
0903 00 00  Maté  0,0 1  
0904  Pepper of the genus Piper; dried or crushed or ground fruits o f the genus 
Capsicum or of the genus Pimenta:  
– Pepper:  
0904 11  –  –  Neither crushed nor ground:  
0904 11 10  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0904 11 90  – – –  Other  3,3 1  
0904 12 00  –  –  Crushed or ground  0,0  1  
0904 20  –  Fruits of the genus Capsicum or of the genus Pimenta, dried or  crushed or 
ground:  
– – Neither crushed nor ground:  
0904 20 10  – – –  Sweet peppers  8,8  4  
– – – Other:  
0904 20 31  – – – –  Of the genus Capsicum, for the manufacture of capsicin or Caps icum 
oleoresin dyes  0,0 1  
0904 20 35  – – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0904 20 39  – – – –  Other  0,0 1  
0904 20 90  –  –  Crushed or ground  0,0  1  
0905 00 00  Vanilla  2,7 1  
0906  Cinnamon and cinnamon-tree flowers:  
0906 10 00  –  Neither crushed nor ground  2,7  1  
0906 20 00  –  Crushed or ground  2,7  1  
0907 00 00  Cloves (whole fruit, cloves and stems)  3,5  2  
0908  Nutmeg, mace and cardamoms:  
0908 10  –  Nutmeg:  
0908 10 10  –  –  Neither crushed nor ground, for the industrial manufacture of essential oils or 
resinoids  0,0 1  
0908 10 90  –  –  Other  0,0 1  
0908 20  –  Mace:  
0908 20 10  –  –  Neither crushed nor ground  0,0  1  ▼M1
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Item Description  Base rate  Category  
0908 20 90  –  –  Crushed or ground  0,0  1  
0908 30 00  –  Cardamoms  0,0  1  
0909  Seeds of anise, badian, fennel, coriander, cumin or caraway; j uniper berries:  
0909 10  –  Seeds of anise or badian:  
0909 10 10  –  –  Seeds of anise  3,3  1  
0909 10 90  –  –  Seeds of badian  0,0  1  
0909 20 00  –  Seeds of coriander  0,0  1  
0909 30  –  Seeds of cumin:  
– – Neither crushed nor ground:  
0909 30 11  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0909 30 19  – – –  Other  1,7 1  
0909 30 90  –  –  Crushed or ground  3,3  1  
0909 40  –  Seeds of caraway:  
– – Neither crushed nor ground:  
0909 40 11  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0909 40 19  – – –  Other  1,7 1  
0909 40 90  –  –  Crushed or ground  3,3  1  
0909 50  –  Seeds of fennel; juniper berries:  
– – Neither crushed nor ground:  
0909 50 11  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0909 50 19  – – –  Other  1,7 1  
0909 50 90  –  –  Crushed or ground  3,3  1  
0910  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:  
0910 10  –  Ginger:  
– – Whole roots, pieces or slices:  
0910 10 11  – – –  For the industrial manufacture of essential oils or resinoids  0,0  1  
0910 10 19  – – –  Other  5,7 1  
0910 10 90  –  –  Other  0,0 1  
0910 20  –  Saffron:  ▼M1
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Item Description  Base rate  Category  
0910 20 10  –  –  Neither crushed nor ground  0,0  1  
0910 20 90  –  –  Crushed or ground  0,0  1  
0910 30 00  –  Turmeric (curcuma)  0,0  1  
0910 40  –  Thyme; bay leaves:  
– – Thyme:  
– – – Neither crushed nor ground:  
0910 40 11  – – – –  Wild thyme (Thymus serpyllum)  0,0  1  
0910 40 13  – – – –  Other  2,4 2  
0910 40 19  – – –  Crushed or ground  2,9  2  
0910 40 90  –  –  Bay leaves  2,4  2  
0910 50 00  –  Curry  0,0 1  
– Other spices:  
0910 91  –  –  Mixtures referred to in Note 1 (b) to this Chapter:  
0910 91 10  – – –  Neither crushed nor ground  0,0  1  
0910 91 90  – – –  Crushed or ground  4,3  2  
0910 99  –  –  Other:  
0910 99 10  – – –  Fenugreek seed  0,0  1  
– – – Other:  
0910 99 91  – – – –  Neither crushed nor ground  0,0  1  
0910 99 99  – – – –  Crushed or ground  4,3  2  
10 CEREALS  
1001  Wheat and meslin:  
1001 10 00  –  Durum wheat  5 
1001 90  –  Other:  
1001 90 10  –  –  Spelt for sowing  5 
– – Other spelt, common wheat and meslin:  
1001 90 91  – – –  Common wheat and meslin seed  5  
1001 90 99  – – –  Other  5 
1002 00 00  Rye  5 ▼M1
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Item Description  Base rate  Category  
1003  Barley:  
1003 00 10  –  Seed  5 
1003 00 90  –  Other  5 
1004 00 00  Oats  5 
1005  Maize (corn):  
1005 10  –  Seed:  
– – Hybrid:  
1005 10 11  – – –  Double hybrids and top cross hybrids  1,3  1  
1005 10 13  – – –  Three-cross hybrids  1,3  1  
1005 10 15  – – –  Simple hybrids  1,3  1  
1005 10 19  – – –  Other  1,3 1  
1005 10 90  –  –  Other  5 
1005 90 00  –  Other  5 
1006  Rice:  
1006 10  –  Rice in the husk (paddy or rough):  
1006 10 10  –  –  For sowing  5 
– – Other:  
– – – Parboiled:  
1006 10 21  – – – –  Round grain  5 
1006 10 23  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 10 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 10 27  – – – – –  Of a length/width ratio equal to or greater than 3  5  
– – – Other:  
1006 10 92  – – – –  Round grain  5 
1006 10 94  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 10 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 10 98  – – – – –  Of a length/width ratio equal to or greater than 3  5  ▼M1
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Item Description  Base rate  Category  
1006 20  –  Husked (brown) rice:  
– – Parboiled:  
1006 20 11  – – –  Round grain  5 
1006 20 13  – – –  Medium grain  5 
– – – Long grain:  
1006 20 15  – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 20 17  – – – –  Of a length/width ratio equal to or greater than 3  5  
– – Other:  
1006 20 92  – – –  Round grain  5 
1006 20 94  – – –  Medium grain  5 
– – – Long grain:  
1006 20 96  – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 20 98  – – – –  Of a length/width ratio equal to or greater than 3  5  
1006 30  –  Semi-milled or wholly milled rice, whether or not polished or glazed:  
– – Semi-milled rice:  
– – – Parboiled:  
1006 30 21  – – – –  Round grain  5 
1006 30 23  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 30 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 30 27  – – – – –  Of a length/width ratio equal to or greater than 3  5  
– – – Other:  
1006 30 42  – – – –  Round grain  5 
1006 30 44  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 30 46  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 30 48  – – – – –  Of a length/width ratio equal to or greater than 3  5  
– – Wholly milled rice:  
– – – Parboiled:  ▼M1
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Item Description  Base rate  Category  
1006 30 61  – – – –  Round grain  5 
1006 30 63  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 30 65  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 30 67  – – – – –  Of a length/width ratio equal to or greater than 3  5  
– – – Other:  
1006 30 92  – – – –  Round grain  5 
1006 30 94  – – – –  Medium grain  5 
– – – –  Long grain:  
1006 30 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  5  
1006 30 98  – – – – –  Of a length/width ratio equal to or greater than 3  5  
1006 40 00  –  Broken rice  5 
1007  Grain sorghum:  
1007 00 10  –  Hybrids for sowing  5 
1007 00 90  –  Other  5 
1008  Buckwheat, millet and canary seed; other cereals:  
1008 10 00  –  Buckwheat  44,0 €/t  4  
1008 20 00  –  Millet  66,3 €/t  4  
1008 30 00  –  Canary seed  0,0  1  
1008 90  –  Other cereals:  
1008 90 10  –  –  Triticale  5 
1008 90 90  –  –  Other  5 
11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; 
WHEAT GLUTEN  
1101  Wheat or meslin flour:  
– Wheat flour:  
1101 00 11  –  –  Of durum wheat  5 
1101 00 15  –  –  Of common wheat and spelt  5  
1101 00 90  –  Meslin flour  5 
1102  Cereal flours other than of wheat or meslin:  ▼M1
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Item Description  Base rate  Category  
1102 10 00  –  Rye flour  5 
1102 20  –  Maize (corn) flour:  
1102 20 10  –  –  Of a fat content not exceeding 1,5 % by weight  5  
1102 20 90  –  –  Other  5 
1102 30 00  –  Rice flour  5 
1102 90  –  Other:  
1102 90 10  –  –  Barley flour  5 
1102 90 30  –  –  Oat flour  5 
1102 90 90  –  –  Other  5 
1103  Cereal groats, meal and pellets:  
– Groats and meal:  
1103 11  –  –  Of wheat:  
1103 11 10  – – –  Durum wheat  5 
1103 11 90  – – –  Common wheat and spelt  5  
1103 12 00  –  –  Of oats  5 
1103 13  –  –  Of maize (corn):  
1103 13 10  – – –  Of a fat content not exceeding 1,5 % by weight  5  
1103 13 90  – – –  Other  5 
1103 14 00  –  –  Of rice  5 
1103 19  –  –  Of other cereals:  
1103 19 10  – – –  Of rye  5 
1103 19 30  – – –  Of barley  5 
1103 19 90  – – –  Other  5 
– Pellets:  
1103 21 00  –  –  Of wheat  5 
1103 29  –  –  Of other cereals:  
1103 29 10  – – –  Of rye  5 
1103 29 20  – – –  Of barley  5 
1103 29 30  – – –  Of oats  5 ▼M1
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Item Description  Base rate  Category  
1103 29 40  – – –  Of maize  5 
1103 29 50  – – –  Of rice  5 
1103 29 90  – – –  Other  5 
1104  Cereal grains otherwise worked (for example, hulled, rolled, f laked, pearled, 
sliced or kibbled), except rice of heading No 1006; germ of cer eals, whole, 
rolled, flaked or ground:  
– Rolled or flaked grains:  
1104 11  –  –  Of barley:  
1104 11 10  – – –  Rolled  5 
1104 11 90  – – –  Flaked  5 
1104 12  –  –  Of oats:  
1104 12 10  – – –  Rolled  5 
1104 12 90  – – –  Flaked  5 
1104 19  –  –  Of other cereals:  
1104 19 10  – – –  Of wheat  5 
1104 19 30  – – –  Of rye  5 
1104 19 50  – – –  Of maize  5 
– – – Other:  
1104 19 91  – – – –  Flaked rice  5 
1104 19 99  – – – –  Other  5 
– Other worked grains (for example, hulled, pearled, sliced or k ibbled):  
1104 21  –  –  Of barley:  
1104 21 10  – – –  Hulled (shelled or husked)  5  
1104 21 30  – – –  Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)  5  
1104 21 50  – – –  Pearled  5 
1104 21 90  – – –  Not otherwise worked than kibbled  5  
1104 21 99  – – –  Other  5 
1104 22  –  –  Of oats:  
1104 22 20  – – –  Hulled (shelled or husked)  5  
1104 22 30  – – –  Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)  5  
1104 22 50  – – –  Pearled  5 ▼M1
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Item Description  Base rate  Category  
1104 22 90  – – –  Not otherwise worked than kibbled  5  
1104 22 98  – – –  Other  5 
1104 23  –  –  Of maize (corn):  
1104 23 10  – – –  Hulled (shelled or husked), whether or not sliced or kibbled  5  
1104 23 30  – – –  Pearled  5 
1104 23 90  – – –  Not otherwise worked than kibbled  5  
1104 23 99  – – –  Other  5 
1104 29  –  –  Of other cereals:  
– – – Hulled (shelled or husked), whether or not sliced or kibbled:  
1104 29 11  – – – –  Of wheat  5 
1104 29 15  – – – –  Of rye  5 
1104 29 19  – – – –  Other  5 
– – – Pearled:  
1104 29 31  – – – –  Of wheat  5 
1104 29 35  – – – –  Of rye  5 
1104 29 39  – – – –  Other  5 
– – – Not otherwise worked than kibbled:  
1104 29 51  – – – –  Of wheat  5 
1104 29 55  – – – –  Of rye  5 
1104 29 59  – – – –  Other  5 
– – – Other:  
1104 29 81  – – – –  Of wheat  5 
1104 29 85  – – – –  Of rye  5 
1104 29 89  – – – –  Other  5 
1104 30  –  Germ of cereals, whole, rolled, flaked or ground:  
1104 30 10  –  –  Of wheat  5 
1104 30 90  –  –  Of other cereals  5 
1105  Flour, meal, powder, flakes, granules and pellets of potatoes:  
1105 10 00  –  Flour, meal and powder  10,1  3  ▼M1
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Item Description  Base rate  Category  
1105 20 00  –  Flakes, granules and pellets  10,1  3  
1106  Flour, meal and powder of the dried leguminous vegetables of h eading No 0713, 
of sago or of roots or tubers of heading No 0714 or of the prod ucts of 
Chapter 8:  
1106 10 00  –  Of the dried leguminous vegetables of heading No 0713  6,3  3  
1106 20  –  Of sago or of roots or tubers of heading No 0714:  
1106 20 10  –  –  Denatured  112,7 €/t  4  
1106 20 90  –  –  Other  197,3 €/t  4  
1106 30  –  Of the products of Chapter 8:  
1106 30 10  –  –  Of bananas  9,0  4  
1106 30 90  –  –  Other  6,9 4  
1107  Malt, whether or not roasted:  
1107 10  –  Not roasted:  
– – Of wheat:  
1107 10 11  – – –  In the form of flour  210,3 €/t  3  
1107 10 19  – – –  Other  159,3 €/t  3  
– – Other:  
1107 10 91  – – –  In the form of flour  205,3 €/t  3  
1107 10 99  – – –  Other  155,7 €/t  3  
1107 20 00  –  Roasted  180,3 €/t  3  
1108  Starches; inulin:  
– Starches:  
1108 11 00  –  –  Wheat starch  5 
1108 12 00  –  –  Maize (corn) starch  5 
1108 13 00  –  –  Potato starch  5 
1108 14 00  –  –  Manioc (cassava) starch  5 
1108 19  –  –  Other starches:  
1108 19 10  – – –  Rice starch  5 
1108 19 90  – – –  Other  5 
1108 20 00  –  Inulin  5 
1109 00 00  Wheat gluten, whether or not dried  5  ▼M1
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Item Description  Base rate  Category  
12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, 
SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW 
AND FODDER  
1201  Soya beans, whether or not broken:  
1201 00 10  –  For sowing  0,0 1  
1201 00 90  –  Other  0,0 1  
1202  Ground-nuts, not roasted or otherwise cooked, whether or not s helled or broken:  
1202 10  –  In shell:  
1202 10 10  –  –  For sowing  0,0  1  
1202 10 90  –  –  Other  0,0 1  
1202 20 00  –  Shelled, whether or not broken  0,0  1  
1203 00 00  Copra  0,0 1  
1204  Linseed, whether or not broken:  
1204 00 10  –  For sowing  0,0 1  
1204 00 90  –  Other  0,0 1  
1205  Rape or colza seeds, whether or not broken:  
1205 00 10  –  For sowing  0,0 1  
1205 00 90  –  Other  0,0 1  
1206  Sunflower seeds, whether or not broken:  
1206 00 10  –  For sowing  0,0 1  
– Other:  
1206 00 91  –  –  Shelled; in grey and white striped shell  0,0  1  
1206 00 99  –  –  Other  0,0 1  
1207  Other oil seeds and oleaginous fruits, whether or not broken:  
1207 10  –  Palm nuts and kernels:  
1207 10 10  –  –  For sowing  0,0  1  
1207 10 90  –  –  Other  0,0 1  
1207 20  –  Cotton seeds:  
1207 20 10  –  –  For sowing  0,0  1  
1207 20 90  –  –  Other  0,0 1  
1207 30  –  Castor oil seeds:  ▼M1
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Item Description  Base rate  Category  
1207 30 10  –  –  For sowing  0,0  1  
1207 30 90  –  –  Other  0,0 1  
1207 40  –  Sesamum seeds:  
1207 40 10  –  –  For sowing  0,0  1  
1207 40 90  –  –  Other  0,0 1  
1207 50  –  Mustard seeds:  
1207 50 10  –  –  For sowing  0,0  1  
1207 50 90  –  –  Other  0,0 1  
1207 60  –  Safflower seeds:  
1207 60 10  –  –  For sowing  0,0  1  
1207 60 90  –  –  Other  0,0 1  
– Other:  
1207 91  –  –  Poppy seeds:  
1207 91 10  – – –  For sowing  0,0  1  
1207 91 90  – – –  Other  0,0 1  
1207 92  –  –  Shea nuts (karite nuts):  
1207 92 10  – – –  For sowing  0,0  1  
1207 92 90  – – –  Other  0,0 1  
1207 99  –  –  Other:  
1207 99 10  – – –  For sowing  0,0  1  
– – – Other:  
1207 99 91  – – – –  Hemp seeds  0,0  1  
1207 99 99  – – – –  Other  0,0 1  
1208  Flours and meals of oil seeds or oleaginous fruits, other than  those of mustard:  
1208 10 00  –  Of soya beans  3,7  1  
1208 90 00  –  Other  0,0 1  
1209  Seeds, fruit and spores, of a kind used for sowing:  
– Beet seed:  
1209 11 00  –  –  Sugar beet seed  6,9  2  ▼M1
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Item Description  Base rate  Category  
1209 19 00  –  –  Other  6,9 2  
– Seeds of forage plants, other than beet seed:  
1209 21 00  –  –  Lucerne (alfalfa) seed  0,8  1  
1209 22  –  –  Clover (Trifolium spp.) seed:  
1209 22 10  – – –  Red clover (Trifolium pratense L.)  0,0  1  
1209 22 80  – – –  Other  0,0 1  
1209 23  –  –  Fescue seed:  
1209 23 11  – – –  Meadow fescue (Festuca pratensis Huds.) seed  0,0  1  
1209 23 15  – – –  Red fescue (Festuca rubra L.) seed  0,0  1  
1209 23 80  – – –  Other  0,0 1  
1209 24 00  –  –  Kentucky blue grass (Poa pratensis L.) seed  0,0  1  
1209 25  –  –  Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed:  
1209 25 10  – – –  Italian ryegrass (including westerwolds) (Lolium multiflorum L am.) 0,0  1  
1209 25 90  – – –  Perennial ryegrass (Lolium perenne L.)  0,0  1  
1209 26 00  –  –  Timothy grass seed  0,0  1  
1209 29  –  –  Other:  
1209 29 10  – – –  Vetch seed; seeds of the genus Poa (Poa palustris L., Poa triv ialis L.); 
cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)  0,0 1  
1209 29 50  – – –  Lupine seed  0,0  1  
1209 29 80  – – –  Other  0,8 1  
1209 30 00  –  Seeds of herbaceous plants cultivated principally for their fl owers  1,0  1  
– Other:  
1209 91  –  –  Vegetable seeds:  
1209 91 10  – – –  Kohlrabi seeds (Brassica oleracea, caulorapa and gongylodes L.  varieties)  1,0  1  
1209 91 90  – – –  Other  1,0 1  
1209 99  –  –  Other:  
1209 99 10  – – –  Forest-tree seeds  0,0  1  
– – – Other:  
1209 99 91  – – – –  Seeds of plants cultivated principally for their flowers, othe r than those of 
subheading No 1209 30 00  1,0 1  
1209 99 99  – – – –  Other  1,4 1  ▼M1
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Item Description  Base rate  Category  
1210  Hop cones, fresh or dried, whether or not ground, powdered or in the form of 
pellets; lupulin:  
1210 10 00  –  Hop cones, neither ground nor powdered nor in the form of pell ets 4,8  1  
1210 20  –  Hop cones, ground, powdered or in the form of pellets; lupulin : 
1210 20 10  –  –  Hop cones, ground, powdered or in the form of pellets, with hi gher lupulin 
content; lupulin  4,8 1  
1210 20 90  –  –  Other  4,8 1  
1211  Plants and parts of plants (including seeds and fruits), of a kind used primarily 
in perfumery, in pharmacy or for insecticidal, fungicidal or si milar purposes, 
fresh or dried, whether or not cut, crushed or powdered:  
1211 10 00  –  Liquorice roots  0,0  1  
1211 20 00  –  Ginseng roots  0,0  1  
1211 90  –  Other:  
1211 90 10  –  –  Pyrethrum (flowers, leaves, stems, peel and roots)  1,0  1  
1211 90 30  –  –  Tonquin beans  0,0  1  
1211 90 70  –  –  Wild marjoram (Origanum vulgare) (branches, stems and leaves)  0,0  1  
1211 90 75  –  –  Sage (Salvia officinalis) (leaves and flowers)  0,0  1  
1211 90 95  –  –  Other  0,0 1  
1212  Locust beans, seaweeds and other algae, sugar beet and sugar c ane, fresh or 
dried, whether or not ground; fruit stones and kernels and othe r vegetable 
products (including unroasted chicory roots of the variety Cich orium intybus 
sativum) of a kind used primarily for human consumption, not el sewhere spe­
cified or included:  
1212 10  –  Locust beans, including locust bean seeds:  
1212 10 10  –  –  Locust beans  4,2  1  
– – Locust bean seeds:  
1212 10 91  – – –  Not decorticated, crushed or ground  0,0  1  
1212 10 99  – – –  Other  4,8 1  
1212 20 00  –  Seaweeds and other algae  0,7  1  
1212 30 00  –  Apricot, peach or plum stones and kernels  0,0  1  
– Other:  
1212 91  –  –  Sugar beet:  
1212 91 20  – – –  Dried, whether or not ground  24,9 €/100 kg/net  3  
1212 91 80  – – –  Other  7,3 €/100 kg/net  3  
1212 92 00  –  –  Sugar cane  5,0 €/100 kg/net  2  
1212 99  –  –  Other:  
1212 99 10  – – –  Chicory roots  0,0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 117  
Item Description  Base rate  Category  
1212 99 90  – – –  Other  0,0 1  
1213 00 00  Cereal straw and husks, unprepared, whether or not chopped, gr ound, pressed or 
in the form of pellets  0,0 1  
1214  Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover , sainfoin, forage 
kale, lupines, vetches and similar forage products, whether or not in the form of 
pellets:  
1214 10 00  –  Lucerne (alfalfa) meal and pellets  0,0  1  
1214 90  –  Other:  
1214 90 10  –  –  Mangolds, swedes and other fodder roots  4,8  1  
– – Other:  
1214 90 91  – – –  In the form of pellets  0,0  1  
1214 90 99  – – –  Other  0,0 1  
13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS  
1301  Lac; natural gums, resins, gum-resins and oleoresins (for exam ple, balsams):  
1301 10 00  –  Lac 0,0 1  
1301 20 00  –  Gum Arabic  0,0  1  
1301 90  –  Other:  
1301 90 10  –  –  Chios mastic (mastic of the tree of the species Pistacia lenti scus)  O  
1301 90 90  –  –  Other  0,0 1  
1302  Vegetable saps and extracts; pectic substances, pectinates and  pectates; agar-agar 
and other mucilages and thickeners, whether or not modified, de rived from 
vegetable products:  
– Vegetable saps and extracts:  
1302 11 00  –  –  Opium  0,0 1  
1302 12 00  –  –  Of liquorice  0,0  1  
1302 13 00  –  –  Of hops  2,6 1  
1302 14 00  –  –  Of pyrethrum or of the roots of plants containing rotenone  1,7  1  
1302 19  –  –  Other:  
1302 19 05  – – –  Vanilla oleoresin  4,0  1  
1302 19 10  – – –  Of Quassia amara; aloes and manna  0,0  1  
1302 19 30  – – –  Intermixtures of vegetable extracts, for the manufacture of be verages or of 
food preparations  1,7 1  
– – – Other:  
1302 19 91  – – – –  Medicinal  0,8  1  
1302 19 99  – – – –  Other  0,0 1  ▼M1
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Item Description  Base rate  Category  
1302 20  –  Pectic substances, pectinates and pectates:  
1302 20 10  –  –  Dry 14,5 3  
1302 20 90  –  –  Other  8,4 3  
– Mucilages and thickeners, whether or not modified, derived fro m vegetable 
products:  
1302 31 00  –  –  Agar-agar  0,0  1  
1302 32  –  –  Mucilages and thickeners, whether or not modified, derived fro m locust 
beans, locust bean seeds or guar seeds:  
1302 32 10  – – –  Of locust beans or locust bean seeds  0,0  1  
1302 32 90  – – –  Of guar seeds  0,0  1  
1302 39 00  –  –  Other  0,0 1  
14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
1401  Vegetable materials of a kind used primarily for plaiting (for  example, bamboos, 
rattans, reeds, rushes, osier, raffia, cleaned, bleached or dye d cereal straw, and 
lime bark):  
1401 10 00  –  Bamboos  0,0 1  
1401 20 00  –  Rattans  0,0 1  
1401 90 00  –  Other  0,0 1  
1402  Vegetable materials of a kind used primarily as stuffing or as  padding (for 
example, kapok, vegetable hair and eel-grass), whether or not p ut up as a layer 
with or without supporting material:  
1402 10  –  Kapok:  
1402 10 10  –  –  Raw  0,0 1  
– – Other:  
1402 10 91  – – –  Put up as a layer with supporting material  0,5  1  
1402 10 99  – – –  Other  30,0 1  
1402 90 00  –  Other  0,0 1  
1403  Vegetable materials of a kind used primarily in brooms or in b rushes (for 
example, broomcorn, piassava, couch-grass and istle), whether o r not in hanks 
or bundles:  
1403 10 00  –  Broomcorn (Sorghum vulgare var. technicum)  0,0  1  
1403 90 00  –  Other  0,0 1  
1404  Vegetable products not elsewhere specified or included:  
1404 10 00  –  Raw vegetable materials of a kind used primarily in dyeing or tanning  0,0  1  
1404 20 00  –  Cotton linters  0,0  1  
1404 90 00  –  Other  0,0 1  ▼M1
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Item Description  Base rate  Category  
15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE 
PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE 
WAXES  
1501  Pig fat (including lard) and poultry fat, other than that of h eading Nos 0209 to 
1503:  
– Pig fat (including lard):  
1501 00 11  –  –  For industrial uses other than the manufacture of foodstuffs f or human con­
sumption  0,0 1  
1501 00 19  –  –  Other  20,4 €/100 kg/net  4  
1501 00 90  –  Poultry fat  9,5 2  
1502  Fats of bovine animals, sheep or goats, other than those of he ading No 1503:  
1502 00 10  –  For industrial uses other than the manufacture of foodstuffs f or human con­
sumption  0,0 1  
1502 00 90  –  Other  2,6 1  
1503  Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or 
mixed or otherwise prepared:  
– Lard stearin and oleostearin:  
1503 00 11  –  –  For industrial uses  0,0  1  
1503 00 19  –  –  Other  4,2 1  
1503 00 30  –  Tallow oil for industrial uses other than the manufacture of f oodstuffs for 
human consumption  0,0 1  
1503 00 90  –  Other  5,3 2  
1504  Fats and oils and their fractions, of fish or marine mammals, whether or not 
refined, but not chemically modified:  
1504 10  –  Fish-liver oils and their fractions:  
1504 10 10  –  –  Of a vitamin A content not exceeding 2 500 IU/g  3,1  3  
– – Other:  
1504 10 91  – – –  Of halibut  0,0  1  
1504 10 99  – – –  Other  4,5 1  
1504 20  –  Fats and oils and their fractions, of fish, other than liver o ils: 
1504 20 10  –  –  Solid fractions  9,0  4  
1504 20 90  –  –  Other  0,0 1  
1504 30  –  Fats and oils and their fractions, of marine mammals:  
– – Solid fractions:  
1504 30 11  – – –  Whale oil and sperm oil  9,0  4  
1504 30 19  – – –  Other  9,0 4  
1504 30 90  –  –  Other  0,0 1  
1505  Wool grease and fatty substances derived therefrom (including lanolin):  ▼M1
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Item Description  Base rate  Category  
1505 10 00  –  Wool grease, crude  2,6  1  
1505 90 00  –  Other  0,0 1  
1506 00 00  Other animal fats and oils and their fractions, whether or not  refined, but not 
chemically modified  0,0 1  
1507  Soya-bean oil and its fractions, whether or not refined, but n ot chemically 
modified:  
1507 10  –  Crude oil, whether or not degummed:  
1507 10 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  3,2 3  
1507 10 90  –  –  Other  6,4 4  
1507 90  –  Other:  
1507 90 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  5,1 3  
1507 90 90  –  –  Other  9,6 4  
1508  Ground-nut oil and its fractions, whether or not refined, but not chemically 
modified:  
1508 10  –  Crude oil:  
1508 10 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  1,1 1  
1508 10 90  –  –  Other  5,3 2  
1508 90  –  Other:  
1508 90 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  4,2 1  
1508 90 90  –  –  Other  7,9 2  
1509  Olive oil and its fractions, whether or not refined, but not c hemically modified:  
1509 10  –  Virgin:  
1509 10 10  –  –  Lampante virgin olive oil  5 
1509 10 90  –  –  Other  5 
1509 90 00  –  Other  5 
1510  Other oils and their fractions, obtained solely from olives, w hether or not refi­
ned, but not chemically modified, including blends of these oil s or fractions with 
oils or fractions of heading No 1509:  
1510 00 10  –  Crude oils  119,4 €/100 kg/net  4  
1510 00 90  –  Other  173,7 €/100 kg/net  4  
1511  Palm oil and its fractions, whether or not refined, but not ch emically modified:  
1511 10  –  Crude oil:  
1511 10 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  0,0 1  
1511 10 90  –  –  Other  1,5 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 121  
Item Description  Base rate  Category  
1511 90  –  Other:  
– – Solid fractions:  
1511 90 11  – – –  In immediate packings of a net content of 1 kg or less  5,3  2  
1511 90 19  – – –  Other  4,5 2  
– – Other:  
1511 90 91  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  2,1 1  
1511 90 99  – – –  Other  3,7 2  
1512  Sunflower-seed, safflower or cotton-seed oil and fractions the reof, whether or 
not refined, but not chemically modified:  
– Sunflower-seed or safflower oil and fractions thereof:  
1512 11  –  –  Crude oil:  
1512 11 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  3,2 3  
– – – Other:  
1512 11 91  – – – –  Sunflower-seed oil  6,4  4  
1512 11 99  – – – –  Safflower oil  6,4  3  
1512 19  –  –  Other:  
1512 19 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  5,1 3  
– – – Other:  
1512 19 91  – – – –  Sunflower-seed oil  9,6  4  
1512 19 99  – – – –  Safflower oil  9,6  3  
– Cotton-seed oil and its fractions:  
1512 21  –  –  Crude oil, whether or not gossypol has been removed:  
1512 21 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  3,2 2  
1512 21 90  – – –  Other  6,4 2  
1512 29  –  –  Other:  
1512 29 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  5,1 2  
1512 29 90  – – –  Other  9,6 2  
1513  Coconut (copra), palm kernel or babassu oil and fractions ther eof, whether or 
not refined, but not chemically modified:  
– Coconut (copra) oil and its fractions:  
1513 11  –  –  Crude oil:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 122  
Item Description  Base rate  Category  
1513 11 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  1,1 1  
– – – Other:  
1513 11 91  – – – –  In immediate packings of a net content of 1 kg or less  5,3  2  
1513 11 99  – – – –  Other  2,6 2  
1513 19  –  –  Other:  
– – – Solid fractions:  
1513 19 11  – – – –  In immediate packings of a net content of 1 kg or less  10,6  2  
1513 19 19  – – – –  Other  9,0 2  
– – – Other:  
1513 19 30  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  4,2 1  
– – – –  Other:  
1513 19 91  – – – – –  In immediate packings of a net content of 1 kg or less  10,6  2  
1513 19 99  – – – – –  Other  7,9  2  
– Palm kernel or babassu oil and fractions thereof:  
1513 21  –  –  Crude oil:  
– – – For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption:  
1513 21 11  – – – –  Palm kernel oil  1,3  1  
1513 21 19  – – – –  Babassu oil  1,3  1  
– – – Other:  
1513 21 30  – – – –  In immediate packings of a net content of 1 kg or less  5,3  2  
1513 21 90  – – – –  Other  2,6 2  
1513 29  –  –  Other:  
– – – Solid fractions:  
1513 29 11  – – – –  In immediate packings of a net content of 1 kg or less  10,6  2  
1513 29 19  – – – –  Other  9,0 2  
– – – Other:  
1513 29 30  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  4,2 1  
– – – –  Other:  
1513 29 50  – – – – –  In immediate packings of a net content of 1 kg or less  10,6  2  
– – – – –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 123  
Item Description  Base rate  Category  
1513 29 91  – – – – – –  Palm kernel oil  7,9  2  
1513 29 99  – – – – – –  Babassu oil  7,9  2  
1514  Rape, colza or mustard oil and fractions thereof, whether or n ot refined, but not 
chemically modified:  
1514 10  –  Crude oil:  
1514 10 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  3,2 3  
1514 10 90  –  –  Other  6,4 4  
1514 90  –  Other:  
1514 90 10  –  –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  5,1 3  
1514 90 90  –  –  Other  9,6 4  
1515  Other fixed vegetable fats and oils (including jojoba oil) and  their fractions, 
whether or not refined, but not chemically modified:  
– Linseed oil and its fractions:  
1515 11 00  –  –  Crude oil  2,6 1  
1515 19  –  –  Other:  
1515 19 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  4,2 1  
1515 19 90  – – –  Other  7,9 2  
– Maize (corn) oil and its fractions:  
1515 21  –  –  Crude oil:  
1515 21 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  2,6 1  
1515 21 90  – – –  Other  5,3 2  
1515 29  –  –  Other:  
1515 29 10  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  4,2 1  
1515 29 90  – – –  Other  7,9 2  
1515 30  –  Castor oil and its fractions:  
1515 30 10  –  –  For the production of aminoundecanoic acid for use in the manu facture of 
synthetic textile fibres or of artificial plastic materials  0,0 1  
1515 30 90  –  –  Other  4,2 1  
1515 40 00  –  Tung oil and its fractions  0,0  1  
1515 50  –  Sesame oil and its fractions:  
– – Crude oil:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 124  
Item Description  Base rate  Category  
1515 50 11  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  2,6 1  
1515 50 19  – – –  Other  5,3 2  
– – Other:  
1515 50 91  – – –  For technical or industrial uses other than the manufacture of  foodstuffs for 
human consumption  4,2 1  
1515 50 99  – – –  Other  7,9 2  
1515 60  –  Jojoba oil and its fractions:  
1515 60 10  –  –  Raw oil  0,0 1  
1515 60 90  –  –  Other  0,0 1  
1515 90  –  Other:  
1515 90 10  –  –  Oiticica oils; myrtle wax and Japan wax; their fractions  0,0  1  
– – Tobacco-seed oil and its fractions:  
– – – Crude oil:  
1515 90 21  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  0,0 1  
1515 90 29  – – – –  Other  5,3 2  
– – – Other:  
1515 90 31  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  0,0 1  
1515 90 39  – – – –  Other  7,9 2  
– – Other oils and their fractions:  
– – – Crude oils:  
1515 90 40  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  2,6 1  
– – – –  Other:  
1515 90 51  – – – – –  Solid, in immediate packings of a net content of 1 kg or less  10,6  2  
1515 90 59  – – – – –  Solid, other; fluid  5,3  2  
– – – Other:  
1515 90 60  – – – –  For technical or industrial uses other than the manufacture of  foodstuffs 
for human consumption  4,2 1  
– – – –  Other:  
1515 90 91  – – – – –  Solid, in immediate packings of a net content of 1 kg or less  10,6  2  
1515 90 99  – – – – –  Solid, other; fluid  7,9  2  
1516  Animal or vegetable fats and oils and their fractions, partly or wholly hydroge­
nated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not 
further prepared:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 125  
Item Description  Base rate  Category  
1516 10  –  Animal fats and oils and their fractions:  
1516 10 10  –  –  In immediate packings of a net content of 1 kg or less  10,6  2  
1516 10 90  –  –  Other  9,0 2  
1516 20  –  Vegetable fats and oils and their fractions:  
1516 20 10  –  –  Hydrogenated castor oil, so called ‘opal-wax’  0,0  1  
– – Other:  
1516 20 91  – – –  In immediate packings of a net content of 1 kg or less  10,6  2  
– – – Other:  
1516 20 95  – – – –  Colza, linseed, rape seed, sunflower seed, illipe, karite, mak ore, toulou­
couna or babassu oils, for technical or industrial uses other t han the 
manufacture of foodstuffs for human consumption  4,2 1  
– – – –  Other:  
1516 20 96  – – – – –  Ground-nut, cotton seed, soya beans or sunflower seed oils; ot her poils 
containing less than 50 % by weight of free fatty acids and exc luding 
palm kernel, illipe, coconut, colza, rape seed or copaiba oils  7,9 2  
1516 20 98  – – – – –  Other  9,0  2  
1517  Margarine; edible mixtures or preparations of animal or vegeta ble fats or oils or 
of fractions of different fats or oils of this Chapter, other t han edible fats or oils 
or their fractions of heading No 1516:  
1517 10  –  Margarine, excluding liquid margarine:  
1517 10 10  –  –  Containing more than 10 % but not more than 15 % by weight of milkfats  7  
1517 10 90  –  –  Other  13,3 2  
1517 90  –  Other:  
1517 90 10  –  –  Containing more than 10 % but not more than 15 % by weight of milkfats  7  
– – Other:  
1517 90 91  – – –  Fixed vegetable oils, fluid, mixed  7,9  2  
1517 90 93  – – –  Edible mixtures or preparations of a kind used as mould releas e prepara­
tions  2,4 1  
1517 90 99  – – –  Other  13,3 2  
1518  Animal or vegetable fats and oils and their fractions, boiled,  oxidised, dehy­
drated, sulphurised, blown, polymerised by heat in vacuum or in  inert gas or 
otherwise chemically modified, excluding those of heading No 15 16; inedible 
mixtures or preparations of animal or vegetable fats or oils or  of fractions of 
different fats or oils of this Chapter, not elsewhere specified  or included:  
1518 00 10  –  Linoxyn  6,3 2  
– Fixed vegetable oils, fluid, mixed, for technical or industria l uses other than 
the manufacture of foodstuffs for human consumption:  
1518 00 31  –  –  Crude  2,6 1  
1518 00 39  –  –  Other  4,2 1  
– Other:  ▼M1
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Item Description  Base rate  Category  
1518 00 91  –  –  Animal or vegetable fats and oils and their fractions, boiled,  oxidised, dehy­
drated, sulphurised, blown, polymerised by heat in vacuum or in  inert gas or 
otherwise chemically modified, excluding those of heading No 15 16 6,3 2  
– – Other:  
1518 00 95  – – –  Inedible mixtures or preparations of animal or of animal and v egetable fats 
and oils and their fractions  0,0 1  
1518 00 99  – – –  Other  6,3 2  
1520 00 00  Glycerol, crude; glycerol waters and glycerol lyes  0,0  1  
1521  Vegetable waxes (other than triglycerides), beeswax, other ins ect waxes and 
spermaceti, whether or not refined or coloured:  
1521 10  –  Vegetable waxes:  
1521 10 10  –  –  Raw  0,0 1  
1521 10 90  –  –  Other  0,0 1  
1521 90  –  Other:  
1521 90 10  –  –  Spermaceti, whether or not refined or coloured  1,2  1  
– – Beeswax and other insect waxes, whether or not refined or colo ured:  
1521 90 91  – – –  Raw  0,0 1  
1521 90 99  – – –  Other  0,8 1  
1522  Degras; residues resulting from the treatment of fatty substan ces or animal or 
vegetable waxes:  
1522 00 10  –  Degras  3,1 1  
– Residues resulting from the treatment of fatty substances or a nimal or vegeta­
ble waxes:  
– – Containing oil having the characteristics of olive oil:  
1522 00 31  – – –  Soapstocks  32,4 €/100 kg/net  4  
1522 00 39  – – –  Other  51,8 €/100 kg/net  4  
– – Other:  
1522 00 91  – – –  Oil foots and dregs; soapstocks  2,6  1  
1522 00 99  – – –  Other  0,0 1  
16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MO­
LLUSCS OR OTHER AQUATIC INVERTEBRATES  
1601  Sausages and similar products, of meat, meat offal or blood; f ood preparations 
based on these products:  
1601 00 10  –  Of liver  12,8 2  
– Other:  
1601 00 91  –  –  Sausages, dry or for spreading, uncooked  5  
1601 00 99  –  –  Other  5 
1602  Other prepared or preserved meat, meat offal or blood:  ▼M1
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Item Description  Base rate  Category  
1602 10 00  –  Homogenised preparations  19,7  4  
1602 20  –  Of liver of any animal:  
– – Goose or duck liver:  
1602 20 11  – – –  Containing 75 % or more by weight of fatty livers  12,1  3  
1602 20 19  – – –  Other  12,1 3  
1602 20 90  –  –  Other  19,0 3  
– Of poultry of heading No 0105:  
1602 31  –  –  Of turkeys:  
– – – Containing 57 % or more by weight of meat or offal:  
1602 31 11  – – – –  Containing exclusively uncooked turkey meat  5  
1602 31 19  – – – –  Other  5 
1602 31 30  – – –  Containing 25 % or more but less than 57 % by weight of meat o r offal  5  
1602 31 90  – – –  Other  5 
1602 32  –  –  Of fowls of the species Gallus domesticus:  
– – – Containing 57 % or more by weight of poultry meat or offal:  
1602 32 11  – – – –  Uncooked  5 
1602 32 19  – – – –  Other  5 
1602 32 30  – – –  Containing 25 % or more but less than 57 % by weight of poultr y meat or 
offal  5 
1602 32 90  – – –  Other  5 
1602 39  –  –  Other:  
– – – Containing 57 % or more by weight of poultry meat or offal:  
1602 39 21  – – – –  Uncooked  5 
1602 39 29  – – – –  Other  5 
1602 39 40  – – –  Containing 25 % or more but less than 57 % by weight of poultr y meat or 
offal  5 
1602 39 80  – – –  Other  5 
– Of swine:  
1602 41  –  –  Hams and cuts thereof:  
1602 41 10  – – –  Of domestic swine  5 
1602 41 90  – – –  Other  12,9 4  ▼M1
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Item Description  Base rate  Category  
1602 42  –  –  Shoulders and cuts thereof:  
1602 42 10  – – –  Of domestic swine  5 
1602 42 90  – – –  Other  12,9 4  
1602 49  –  –  Other, including mixtures:  
– – – Of domestic swine:  
– – – –  Containing by weight 80 % or more of meat or meat offal, of an y kind, 
including fats of any kind or origin:  
1602 49 11  – – – – –  Loins (excluding collars) and parts thereof, including mixture s of loins 
or hams  5 
1602 49 13  – – – – –  Collars and parts thereof, including mixtures of collars and s houlders  5  
1602 49 15  – – – – –  Other mixtures containing hams (legs), shoulders, loins or col lars, and 
parts thereof  5 
1602 49 19  – – – – –  Other  5 
1602 49 30  – – – –  Containing by weight 40 % or more but less than 80 % of meat o r meat 
offal, of any kind, including fats of any kind or origin  5 
1602 49 50  – – – –  Containing by weight less than 40 % of meat or meat offal, of any kind, 
including fats of any kind or origin  5 
1602 49 90  – – –  Other  12,9 4  
1602 50  –  Of bovine animals:  
1602 50 10  –  –  Uncooked; mixtures of cooked meat or offal and uncooked meat o r offal  5  
– – Other:  
– – – In airtight containers:  
1602 50 31  – – – –  Corned beef  5 
1602 50 39  – – – –  Other  5 
1602 50 80  – – –  Other  5 
1602 90  –  Other, including preparations of blood of any animal:  
1602 90 10  –  –  Preparations of blood of any animal  19,7  4  
– – Other:  
1602 90 31  – – –  Of game or rabbit  12,9  4  
1602 90 41  – – –  Of reindeer  19,7  4  
– – – Other:  
1602 90 51  – – – –  Containing meat or meat offal of domestic swine  101,8 €/100 kg/net  4  
– – – –  Other:  
– – – – –  Containing bovine meat or offal:  ▼M1
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Item Description  Base rate  Category  
1602 90 61  – – – – – –  Uncooked; mixtures of cooked meat or offal and uncooked meat o r 
offal  5 
1602 90 69  – – – – – –  Other  19,7  4  
– – – – –  Other:  
– – – – – –  Of sheep or goats:  
– – – – – – –  Uncooked; mixtures of cooked meat or offal and uncooked meat o r 
offal:  
1602 90 72  – – – – – – – –  Of sheep  15,2  4  
1602 90 74  – – – – – – – –  Of goats  19,7  4  
– – – – – – –  Other:  
1602 90 76  – – – – – – – –  Of sheep  15,2  4  
1602 90 78  – – – – – – – –  Of goats  19,7  4  
1602 90 98  – – – – – –  Other  19,7  4  
1603  Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 
invertebrates:  
1603 00 10  –  In immediate packings of a net content of 1 kg or less  5,3  2  
1603 00 30  –  In immediate packings of a net content of more than 1 kg but l ess than 20 kg  0,0  1  
1603 00 90  –  Other  0,0 1  
1604  Prepared or preserved fish; caviar and caviar substitutes prep ared from fish eggs:  
– Fish, whole or in pieces, but not minced:  
1604 11 00  –  –  Salmon  3,8 2  
1604 12  –  –  Herrings:  
1604 12 10  – – –  Fillets, raw, merely coated with batter or breadcrumbs, whethe r or not 
prefried in oil, deep frozen  15,0 4 a  
– – – Other:  
1604 12 91  – – – –  In airtight containers  20,0  4 a  
1604 12 99  – – – –  Other  20,0 4 a  
1604 13  –  –  Sardines, sardinella and brisling or sprats:  
– – – Sardines:  
1604 13 11  – – – –  In olive oil  10,6  4  
1604 13 19  – – – –  Other  12,5 4  
1604 13 90  – – –  Other  8,7 4  
1604 14  –  –  Tunas, skipjack and bonito (Sarda spp.):  
– – – Tunas and skipjack:  ▼M1
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Item Description  Base rate  Category  
1604 14 11  – – – –  In vegetable oil  6 
– – – –  Other:  
1604 14 16  – – – – –  Fillets known as ‘loins’  5  
1604 14 18  – – – – –  Other  6 
1604 14 90  – – –  Bonito (Sarda spp.)  6 
1604 15  –  –  Mackerel:  
– – – Of the species Scomber scombrus and Scomber japonicus:  
1604 15 11  – – – –  Fillets  17,5  2  
1604 15 19  – – – –  Other  17,5 2  
1604 15 90  – – –  Of the species Scomber australasicus  7,0  2  
1604 16 00  –  –  Anchovies  25,0  4 a  
1604 19  –  –  Other:  
1604 19 10  – – –  Salmonidae, other than salmon  4,9  2  
– – – Fish of the genus Euthynnus, other than skipjack (Euthynnus (K atsuwonus) 
pelamis):  
1604 19 31  – – – –  Fillets known as ‘loins’  5 
1604 19 39  – – – –  Other  6 
1604 19 50  – – –  Fish of the species Orcynopsis unicolor  8,7  2  
– – – Other:  
1604 19 91  – – – –  Fillets, raw, merely coated with batter or breadcrumbs, whethe r or not 
prefried in oil, deep frozen  5,2 2  
– – – –  Other:  
1604 19 92  – – – – –  Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)  7,0  2  
1604 19 93  – – – – –  Coalfish (Pollachius virens)  7,0  2  
1604 19 94  – – – – –  Hake (Merluccius spp., Urophycis spp.)  7,0  2  
1604 19 95  – – – – –  Alaska pollack (Theragra chalcogramma) and pollack (Pollachius  polla­
chius)  7,0 2  
1604 19 98  – – – – –  Other  7,0  2  
1604 20  –  Other prepared or preserved fish:  
1604 20 05  –  –  Preparations of surimi  14,0  2  
– – Other:  ▼M1
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Item Description  Base rate  Category  
1604 20 10  – – –  Of salmon  3,8  2  
1604 20 30  – – –  Of salmonidae, other than salmon  4,9  2  
1604 20 40  – – –  Of anchovies  25,0  4 a  
1604 20 50  – – –  Of sardines, bonito, mackerel of the species Scomber scombrus and Scom­
ber japonicus, fish of the species Orcynopsis unicolor  17,5 4 a  
1604 20 50XX  Sardines, prepared or preserved  25,0  4  
1604 20 70  – – –  Of tunas, skipjack or other fish of the genus Euthynnus  6  
1604 20 90  – – –  Of other fish  4,9  4 a  
1604 30  –  Caviar and caviar substitutes:  
1604 30 10  –  –  Caviar (sturgeon roe)  7,0  2  
1604 30 90  –  –  Caviar substitutes  7,0  2  
1605  Crustaceans, molluscs and other aquatic invertebrates, prepare d or preserved:  
1605 10 00  –  Crab  2,8 2  
1605 20  –  Shrimps and prawns:  
1605 20 10  –  –  In airtight containers  7,0  2  
– – Other:  
1605 20 91  – – –  In immediate packings of a net content not exceeding 2 kg  7,0  2  
1605 20 99  – – –  Other  7,0 2  
1605 30  –  Lobster:  
1605 30 10  –  –  Lobster meat, cooked, for the manufacture of lobster butter or  of lobster 
pastes, pâtes, soups or sauces  0,0 1  
1605 30 90  –  –  Other  7,0 2  
1605 40 00  –  Other crustaceans  7,0  2  
1605 90  –  Other:  
– – Molluscs:  
– – – Mussels (Mytilus spp., Perna spp.):  
1605 90 11  – – – –  In airtight containers  7,0  2  
1605 90 19  – – – –  Other  7,0 2  
1605 90 30  – – –  Other  7,0 2  
1605 90 90  –  –  Other aquatic invertebrates  18,2  2  ▼M1
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Item Description  Base rate  Category  
17 SUGARS AND SUGAR CONFECTIONERY  
1701  Cane or beet sugar and chemically pure sucrose, in solid form:  
– Raw sugar not containing added flavouring or colouring matter:  
1701 11  –  –  Cane sugar:  
1701 11 10  – – –  For refining  5 
1701 11 90  – – –  Other  5 
1701 12  –  –  Beet sugar:  
1701 12 10  – – –  For refining  5 
1701 12 90  – – –  Other  5 
– Other:  
1701 91 00  –  –  Containing added flavouring or colouring matter  5  
1701 99  –  –  Other:  
1701 99 10  – – –  White sugar  5 
1701 99 90  – – –  Other  5 
1702  Other sugars, including chemically pure lactose, maltose, gluc ose and fructose, 
in solid form; sugar syrups not containing added flavouring or colouring matter; 
artificial honey, whether or not mixed with natural honey; cara mel:  
– Lactose and lactose syrup:  
1702 11 00  –  –  Containing by weight 99 % or more lactose, expressed as anhydr ous lactose, 
calculated on the dry matter  5 
1702 19 00  –  –  Other  5 
1702 20  –  Maple sugar and maple syrup:  
1702 20 10  –  –  Maple sugar in solid form, containing added flavouring or colo uring matter  5  
1702 20 90  –  –  Other  5 
1702 30  –  Glucose and glucose syrup, not containing fructose or containi ng in the dry 
state less than 20 % by weight of fructose:  
1702 30 10  –  –  Isoglucose  5 
– – Other:  
– – – Containing in the dry state, 99 % or more by weight of glucose : 
1702 30 51  – – – –  In the form of white crystalline powder, whether or not agglom erated  5  
1702 30 59  – – – –  Other  5 
– – – Other:  
1702 30 91  – – – –  In the form of white crystalline powder, whether or not agglom erated  5  
1702 30 99  – – – –  Other  5 ▼M1
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Item Description  Base rate  Category  
1702 40  –  Glucose and glucose syrup, containing in the dry state at leas t 20 % but less 
than 50 % by weight of fructose:  
1702 40 10  –  –  Isoglucose  5 
1702 40 90  –  –  Other  5 
1702 50 00  –  Chemically pure fructose  7 
1702 60  –  Other fructose and fructose syrup, containing in the dry state  more than 50 % 
by weight of fructose:  
1702 60 10  –  –  Isoglucose  5 
1702 60 80  –  –  Inulin syrup  5 
1702 60 95  –  –  Other  5 
1702 90  –  Other, including invert sugar:  
1702 90 10  –  –  Chemically pure maltose  7 
1702 90 30  –  –  Isoglucose  5 
1702 90 50  –  –  Maltodextrine and maltodextrine syrup  5  
1702 90 60  –  –  Artificial honey, whether or not mixed with natural honey  5  
– – Caramel:  
1702 90 71  – – –  Containing 50 % or more by weight of sucrose in the dry matter  5  
– – – Other:  
1702 90 75  – – – –  In the form of powder, whether or not agglomerated  5  
1702 90 79  – – – –  Other  5 
1702 90 80  –  –  Inulin syrup  5 
1702 90 99  –  –  Other  5 
1703  Molasses resulting from the extraction or refining of sugar:  
1703 10 00  –  Cane molasses  5;6 
1703 90 00  –  Other  5 
1704  Sugar confectionery (including white chocolate), not containin g cocoa:  
1704 10  –  Chewing gum, whether or not sugar-coated:  
– – Containing less than 60 % by weight of sucrose (including inve rt sugar 
expressed as sucrose):  
1704 10 11  – – –  Gum in strips  7 
1704 10 19  – – –  Other  7 
– – Containing 60 % or more by weight of sucrose (including invert  sugar 
expressed as sucrose):  ▼M1
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Item Description  Base rate  Category  
1704 10 91  – – –  Gum in strips  7 
1704 10 99  – – –  Other  7 
1704 90  –  Other:  
1704 90 10  –  –  Liquorice extract containing more than 10 % by weight of sucro se but not 
containing other added substances  7 
1704 90 30  –  –  White chocolate  7 
– – Other:  
1704 90 51  – – –  Pastes, including marzipan, in immediate packings of a net con tent of 1 kg 
or more  7 
1704 90 55  – – –  Throat pastilles and cough drops  7  
1704 90 61  – – –  Sugar coated (panned) goods  7  
– – – Other:  
1704 90 65  – – – –  Gum confectionery and jelly confectionery including fruit past es in the 
form of sugar confectionery  7 
1704 90 71  – – – –  Boiled sweets whether or not filled  7  
1704 90 75  – – – –  Toffees, caramels and similar sweets  7  
– – – –  Other:  
1704 90 81  – – – – –  Compressed tablets  7 
1704 90 99  – – – – –  Other  7 
18 COCOA AND COCOA PREPARATIONS  
1801 00 00  Cocoa beans, whole or broken, raw or roasted  0,0  1  
1802 00 00  Cocoa shells, husks, skins and other cocoa waste  1,0  1  
1803  Cocoa paste, whether or not defatted:  
1803 10 00  –  Not defatted  7,9  2  
1803 20 00  –  Wholly or partly defatted  7,9  2  
1804 00 00  Cocoa butter, fat and oil  6,3  2  
1805 00 00  Cocoa powder, not containing added sugar or other sweetening m atter 3,7  2  
1806  Chocolate and other food preparations containing cocoa:  
1806 10  –  Cocoa powder, containing added sugar or other sweetening matte r: 
1806 10 15  –  –  Containing no sucrose or containing less than 5 % by weight of  sucrose 
(including invert sugar expressed as sucrose) or isoglucose exp ressed as 
sucrose  7 
1806 10 20  –  –  Containing 5 % or more but less than 65 % by weight of sucrose  (including 
invert sugar expressed as sucrose) or isoglucose expressed as s ucrose  7 
1806 10 30  –  –  Containing 65 % or more but less than 80 % by weight of sucros e (including 
invert sugar expressed as sucrose) or isoglucose expressed as s ucrose  7 ▼M1
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Item Description  Base rate  Category  
1806 10 90  –  –  Containing 80 % or more by weight of sucrose (including invert  sugar 
expressed as sucrose) or isoglucose expressed as sucrose  7 
1806 20  –  Other preparations in blocks, slabs or bars weighing more than  2 kg or in 
liquid, paste, powder, granular or other bulk form in container s or immediate 
packings, of a content exceeding 2 kg:  
1806 20 10  –  –  Containing 31 % or more by weight of cocoa butter or containin g a combi­
ned weight of 31 % or more of cocoa butter and milk fat  7 
1806 20 30  –  –  Containing a combined weight of 25 % or more, but less than 31  % of cocoa 
butter and milk fat  7 
– – Other:  
1806 20 50  – – –  Containing 18 % or more by weight of cocoa butter  7  
1806 20 70  – – –  Chocolate milk crumb  7 
1806 20 80  – – –  Chocolate flavour coating  7  
1806 20 95  – – –  Other  7 
– Other, in blocks, slabs or bars:  
1806 31 00  –  –  Filled  7 
1806 32  –  –  Not filled:  
1806 32 10  – – –  With added cereal, fruit or nuts  7  
1806 32 90  – – –  Other  7 
1806 90  –  Other:  
– – Chocolate and chocolate products:  
– – – Chocolates, whether or not filled:  
1806 90 11  – – – –  Containing alcohol  7 
1806 90 19  – – – –  Other  7 
– – – Other:  
1806 90 31  – – – –  Filled  7 
1806 90 39  – – – –  Not filled  7 
1806 90 50  –  –  Sugar confectionery and substitutes therefor made from sugar s ubstitution 
products, containing cocoa  7 
1806 90 60  –  –  Spreads containing cocoa  7 
1806 90 70  –  –  Preparations containing cocoa for making beverages  7  
1806 90 90  –  –  Other  7 
19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY 
COOKS' PRODUCTS  
1901  Malt extract; food preparations of flour, meal, starch or malt  extract, not con­
taining cocoa or containing less than 40 % by weight of cocoa c alculated on a 
totally defatted basis, not elsewhere specified or included; fo od preparations of 
goods of heading Nos 0401 to 0404, not containing cocoa or cont aining less 
than 5 % by weight of cocoa calculated on a totally defatted ba sis, not elsewhere 
specified or included:  
1901 10 00  –  Preparations for infant use, put up for retail sale  7  ▼M1
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Item Description  Base rate  Category  
1901 20 00  –  Mixes and doughs for the preparation of bakers' wares of headi ng No 1905  7  
1901 90  –  Other:  
– – Malt extract:  
1901 90 11  – – –  With a dry extract content of 90 % or more by weight  7  
1901 90 19  – – –  Other  7 
– – Other:  
1901 90 91  – – –  Containing no milkfats, sucrose, isoglucose, glucose or starch  or containing 
less than 1,5 % milkfat, 5 % sucrose (including invert sugar) o r isoglucose, 
5 % glucose or starch, excluding food preparations in powder fo rm of 
goods of heading Nos 0401 to 0404  0,0 1  
1901 90 99  – – –  Other  7 
1902  Pasta, whether or not cooked or stuffed (with meat or other su bstances) or 
otherwise prepared, such as spaghetti, macaroni, noodles, lasag ne, gnocchi, 
ravioli, cannelloni; couscous, whether or not prepared:  
– Uncooked pasta, not stuffed or otherwise prepared:  
1902 11 00  –  –  Containing eggs  7 
1902 19  –  –  Other:  
1902 19 10  – – –  Containing no common wheat flour or meal  7  
1902 19 90  – – –  Other  7 
1902 20  –  Stuffed pasta, whether or not cooked or otherwise prepared:  
1902 20 10  –  –  Containing more than 20 % by weight of fish, crustaceans, moll uscs or other 
aquatic invertebrates  2,9 2  
1902 20 30  –  –  Containing more than 20 % by weight of sausages and the like, of meat and 
meat offal of any kind, including fats of any kind or origin  64,5 €/100 kg/net  4 a  
– – Other:  
1902 20 91  – – –  Cooked  7 
1902 20 99  – – –  Other  7 
1902 30  –  Other pasta:  
1902 30 10  –  –  Dried  7 
1902 30 90  –  –  Other  7 
1902 40  –  Couscous:  
1902 40 10  –  –  Unprepared  7 
1902 40 90  –  –  Other  7 
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, 
grains, pearls, siftings or similar forms  7 
1904  Prepared foods obtained by the swelling or roasting of cereals  or cereal products 
(for example, corn flakes); cereals (other than maize (corn)) i n grain form or in 
the form of flakes or other worked grains (except flour and mea l), pre-cooked or 
otherwise prepared, not elsewhere specified or included:  
1904 10  –  Prepared foods obtained by the swelling or roasting of cereals  or cereal pro­
ducts:  ▼M1
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Item Description  Base rate  Category  
1904 10 10  –  –  Obtained from maize  7 
1904 10 30  –  –  Obtained from rice  7 
1904 10 90  –  –  Other  7 
1904 20  –  Prepared foods obtained from unroasted cereal flakes or from m ixtures of 
unroasted cereal flakes and roasted cereal flakes or swelled ce reals:  
1904 20 10  –  –  Preparation of the Müsli type based on unroasted cereal flakes  7  
– – Other:  
1904 20 91  – – –  Obtained from maize  7 
1904 20 95  – – –  Obtained from rice  7 
1904 20 99  – – –  Other  7 
1904 90  –  Other:  
1904 90 10  –  –  Rice  7 
1904 90 90  –  –  Other  7 
1905  Bread, pastry, cakes, biscuits and other bakers' wares, whethe r or not containing 
cocoa; communion wafers, empty cachets of a kind suitable for p harmaceutical 
use, sealing wafers, rice paper and similar products:  
1905 10 00  –  Crispbread  7 
1905 20  –  Gingerbread and the like:  
1905 20 10  –  –  Containing by weight of sucrose less than 30 % (including inve rt sugar 
expressed as sucrose)  7 
1905 20 30  –  –  Containing by weight of sucrose 30 % or more but less than 50 % (including 
invert sugar expessed as sucrose)  7 
1905 20 90  –  –  Containing by weight of sucrose 50 % or more (including invert  sugar 
expressed as sucrose)  7 
1905 30  –  Sweet biscuits; waffles and wafers:  
– – Completely or partially coated or covered with chocolate or ot her prepara­
tions containing cocoa:  
1905 30 11  – – –  In immediate packings of a net content not exceeding 85 g  7  
1905 30 19  – – –  Other  7 
– – Other:  
– – – Sweet biscuits:  
1905 30 30  – – – –  Containing 8 % or more by weight of milkfats  7  
– – – –  Other:  
1905 30 51  – – – – –  Sandwich biscuits  7 
1905 30 59  – – – – –  Other  7 
– – – Waffles and wafers:  ▼M1
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Item Description  Base rate  Category  
1905 30 91  – – – –  Salted, whether or not filled  7  
1905 30 99  – – – –  Other  7 
1905 40  –  Rusks, toasted bread and similar toasted products:  
1905 40 10  –  –  Rusks  7 
1905 40 90  –  –  Other  7 
1905 90  –  Other:  
1905 90 10  –  –  Matzos  7 
1905 90 20  –  –  Communion wafers, empty cachets of a kind suitable for pharmac eutical use, 
sealing wafers, rice paper and similar products  7 
– – Other:  
1905 90 30  – – –  Bread, not containing added honey, eggs, cheese or fruit, and containing by 
weight in the dry matter state not more than 5 % of sugars and not more 
than 5 % of fat  7 
1905 90 40  – – –  Waffles and wafers with a water content exceeding 10 % by weig ht 7  
1905 90 45  – – –  Biscuits  7 
1905 90 55  – – –  Extruded or expanded products, savoury or salted  7  
– – – Other:  
1905 90 60  – – – –  With added sweetening matter  7  
1905 90 90  – – – –  Other  7 
20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF 
PLANTS  
2001  Vegetables, fruit, nuts and other edible parts of plants, prep ared or preserved by 
vinegar or acetic acid:  
2001 10 00  –  Cucumbers and gherkins  16,2  3  
2001 20 00  –  Onions  14,7 3  
2001 90  –  Other:  
2001 90 10  –  –  Mango chutney  0,0  1  
2001 90 20  –  –  Fruit of the genus Capsicum other than sweet peppers or piment os 2,3  1  
2001 90 30  –  –  Sweet corn (Zea mays var. saccharata)  5  
2001 90 40  –  –  Yams, sweet potatoes and similar edible parts of plants contai ning 5 % or 
more by weight of starch  7 
2001 90 50  –  –  Mushrooms  14,7  4  
2001 90 60  –  –  Palm hearts  4,6  2  
2001 90 65  –  –  Olives  14,7 4  
2001 90 70  –  –  Sweet peppers  12,1  2  ▼M1
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Item Description  Base rate  Category  
2001 90 75  –  –  Salad beetroot (Beta vulgaris var. conditiva)  12,1  2  
2001 90 85  –  –  Red cabbages  12,1  2  
2001 90 91  –  –  Tropical fruit and tropical nuts  9,3  2  
2001 90 96  –  –  Other  12,1 3  
2002  Tomatoes prepared or preserved otherwise than by vinegar or ac etic acid:  
2002 10  –  Tomatoes, whole or in pieces:  
2002 10 10  –  –  Peeled  5 
2002 10 90  –  –  Other  5 
2002 90  –  Other:  
– – With a dry matter content of less than 12 % by weight:  
2002 90 11  – – –  In immediate packings of a net content exceeding 1 kg  5  
2002 90 19  – – –  In immediate packings of a net content not exceeding 1 kg  5  
– – With a dry matter content of not less than 12 % but not more t han 30 % by 
weight:  
2002 90 31  – – –  In immediate packings of a net content exceeding 1 kg  5  
2002 90 39  – – –  In immediate packings of a net content not exceeding 1 kg  5  
– – With a dry matter content of more than 30 % by weight:  
2002 90 91  – – –  In immediate packings of a net content exceeding 1 kg  5  
2002 90 99  – – –  In immediate packings of a net content not exceeding 1 kg  5  
2003  Mushrooms and truffles, prepared or preserved otherwise than b y vinegar or 
acetic acid:  
2003 10  –  Mushrooms:  
– – Of the genus Agaricus:  
2003 10 20  – – –  Provisonally preserved, completely cooked  16,9 + 207,0 €/ 
100 kg/net eda  4 
2003 10 30  – – –  Other  16,9 + 241,0 €/ 
100 kg/net eda  4 
2003 10 80  –  –  Other  16,9 4  
2003 20 00  –  Truffles  13,2 4  
2004  Other vegetables prepared or preserved otherwise than by vineg ar or acetic acid, 
frozen, other than products of heading No 2006:  
2004 10  –  Potatoes:  
2004 10 10  –  –  Cooked, not otherwise prepared  13,2  4  
– – Other:  ▼M1
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Item Description  Base rate  Category  
2004 10 91  – – –  In the form of flour, meal or flakes  7  
2004 10 99  – – –  Other  16,2 4  
2004 90  –  Other vegetables and mixtures of vegetables:  
2004 90 10  –  –  Sweet corn (Zea mays var. saccharata)  5  
2004 90 30  –  –  Sauerkraut, capers and olives  12,1  2  
2004 90 50  –  –  Peas (Pisum sativum) and immature beans of the species Phaseol us spp., in 
pod 17,6 4  
– – Other, including mixtures:  
2004 90 91  – – –  Onions, cooked, not otherwise prepared  13,2  4  
2004 90 98  – – –  Other  16,2 4  
2005  Other vegetables prepared or preserved otherwise than by vineg ar or acetic acid, 
not frozen, other than products of heading No 2006:  
2005 10 00  –  Homogenised vegetables  16,2  4  
2005 20  –  Potatoes:  
2005 20 10  –  –  In the form of flour, meal or flakes  7  
– – Other:  
2005 20 20  – – –  Thinly sliced, fried or baked, whether or not salted or flavou red, in airtight 
packings, suitable for immediate consumption  14,1 4  
2005 20 80  – – –  Other  14,1 4  
2005 40 00  –  Peas (Pisum sativum)  17,6  4  
– Beans (Vigna spp., Phaseolus spp.):  
2005 51 00  –  –  Beans, shelled  16,2  4  
2005 59 00  –  –  Other  17,6 4  
2005 60 00  –  Asparagus  5;6 
2005 70  –  Olives:  
2005 70 10  –  –  In immediate packings of a net content not exceeding 5 kg  10,6  2  
2005 70 90  –  –  Other  10,6 2  
2005 80 00  –  Sweet corn (Zea mays var. saccharata)  5  
2005 90  –  Other vegetables and mixtures of vegetables:  
2005 90 10  –  –  Fruit of the genus Capsicum other than sweet peppers or piment os 5,3  2  
2005 90 30  –  –  Capers  12,1 2  
2005 90 50  –  –  Globe artichokes  13,3  2  ▼M1
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Item Description  Base rate  Category  
2005 90 60  –  –  Carrots  13,3 2  
2005 90 70  –  –  Mixtures of vegetables  13,3  2  
2005 90 75  –  –  Sauerkraut  12,1  2  
2005 90 80  –  –  Other  13,3 2  
2006  Vegetables, fruit, nuts, fruit-peel and other parts of plants,  preserved by sugar 
(drained, glacé or crystallised):  
2006 00 10  –  Ginger  0,0 1  
– Other:  
– – With a sugar content exceeding 13 % by weight:  
2006 00 31  – – –  Cherries  5 
2006 00 35  – – –  Tropical fruit and tropical nuts  14,1 + 20,0 €/100 kg  3  
2006 00 38  – – –  Other  18,4 + 25,9 €/100 kg  4  
– – Other:  
2006 00 91  – – –  Tropical fruit and tropical nuts  5,8  3  
2006 00 99  – – –  Other  7,5 4  
2007  Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being 
cooked preparations, whether or not containing added sugar or o ther sweetening 
matter:  
2007 10  –  Homogenised preparations:  
2007 10 10  –  –  With a sugar content exceeding 13 % by weight  5  
– – Other:  
2007 10 91  – – –  Of tropical fruit  7,0  4  
2007 10 99  – – –  Other  9,1 4  
– Other:  
2007 91  –  –  Citrus fruit:  
2007 91 10  – – –  With a sugar content exceeding 30 % by weight  5  
2007 91 30  – – –  With a sugar content exceeding 13 % but not exceeding 30 % by weight  5  
2007 91 90  – – –  Other  19,8 4  
2007 99  –  –  Other:  
– – – With a sugar content exceeding 30 % by weight:  
2007 99 10  – – – –  Plum purée and paste and prune purée and paste, in immediate p ackings 
of a net content exceeding 100 kg, for industrial processing  5 
2007 99 20  – – – –  Chestnut purée and paste  5  
– – – –  Other:  ▼M1
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Item Description  Base rate  Category  
2007 99 31  – – – – –  Of cherries  5 
2007 99 33  – – – – –  Of strawberries  5 
2007 99 35  – – – – –  Of raspberries  5 
2007 99 39  – – – – –  Other  5 
– – – With a sugar content exceeding 13 % but not exceeding 30 %:  
2007 99 51  – – – –  Chestnut purée and paste  5  
2007 99 55  – – – –  Apple purée, including compotes  5  
2007 99 58  – – – –  Other  5 
– – – Other:  
2007 99 91  – – – –  Apple purée, including compotes  26,0  4  
2007 99 93  – – – –  Of tropical fruit and tropical nuts  20,0  4  
2007 99 98  – – – –  Other  26,0 4  
2008  Fruit, nuts and other edible parts of plants, otherwise prepar ed or preserved, 
whether or not containing added sugar or other sweetening matte r or spirit, not 
elsewhere specified or included:  
– Nuts, ground-nuts and other seeds, whether or not mixed togeth er: 
2008 11  –  –  Ground-nuts:  
2008 11 10  – – –  Peanut butter  10,6  2  
– – – Other, in immediate packings of a net content:  
– – – –  Exceeding 1 kg:  
2008 11 92  – – – – –  Roasted  8,4  2  
2008 11 94  – – – – –  Other  8,4  4  
– – – –  Not exceeding 1 kg:  
2008 11 96  – – – – –  Roasted  8,4  2  
2008 11 98  – – – – –  Other  9,7  4  
2008 19  –  –  Other, including mixtures:  
– – – In immediate packings of a net content exceeding 1 kg:  
2008 19 11  – – – –  Tropical nuts; mixtures containing 50 % or more by weight of t ropical 
nuts and tropical fruit  3,2 2  
– – – –  Other:  
2008 19 13  – – – – –  Roasted almonds and pistachios  3,7  2  ▼M1
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Item Description  Base rate  Category  
2008 19 19  – – – – –  Other  4,2  4  
– – – In immediate packings of a net content not exceeding 1 kg:  
– – – –  Tropical nuts; mixtures containing 50 % or more by weight of t ropical 
nuts and tropical fruit:  
2008 19 51  – – – – –  Roasted tropical nuts  3,7  2  
2008 19 59  – – – – –  Other  3,7  3  
– – – –  Other:  
– – – – –  Roasted nuts:  
2008 19 93  – – – – – –  Almonds and pistachios  4,2  2  
2008 19 95  – – – – – –  Other  4,2  4  
2008 19 99  – – – – –  Other  4,8  4  
2008 20  –  Pineapples:  
– – Containing added spirit:  
– – – In immediate packings of a net content exceeding 1 kg:  
2008 20 11  – – – –  With a sugar content exceeding 17 % by weight  27,7 + 2,7 €/100 kg/ 
net 4 
2008 20 19  – – – –  Other  0,0 1  
– – – In immediate packings of a net content not exceeding 1 kg:  
2008 20 31  – – – –  With a sugar content exceeding 19 % by weight  27,7 + 2,7 €/100 kg/ 
net 4 
2008 20 39  – – – –  Other  0,0 1  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 20 51  – – – –  With a sugar content exceeding 17 % by weight  17,6  3  
2008 20 59  – – – –  Other  16,2 3  
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  
2008 20 71  – – – –  With a sugar content exceeding 19 % by weight  19,1  3  
2008 20 79  – – – –  Other  17,6 3  
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 20 91  – – – –  Of 4,5 kg or more  16,9  3  
2008 20 99  – – – –  Of less than 4,5 kg  16,9  3  ▼M1
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Item Description  Base rate  Category  
2008 30  –  Citrus fruit:  
– – Containing added spirit:  
– – – With a sugar content exceeding 9 % by weight:  
2008 30 11  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 23,5  4  
2008 30 19  – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – Other:  
2008 30 31  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 22,1  4  
2008 30 39  – – – –  Other  23,5 4  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 30 51  – – – –  Grapefruit segments  14,0  4  
2008 30 55  – – – –  Mandarins (including tangerines and satsumas); clementines, wi lkings and 
other similar citrus hybrids  5 
2008 30 59  – – – –  Other  16,2 4  
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  
2008 30 71  – – – –  Grapefruit segments  11,5  2  
2008 30 75  – – – –  Mandarins (including tangerines and satsumas); clementines, wi lkings and 
other similar citrus hybrids  5 
2008 30 79  – – – –  Other  19,1 4  
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 30 91  – – – –  Of 4,5 kg or more  16,9  4  
2008 30 99  – – – –  Of less than 4,5 kg  16,9  4  
2008 40  –  Pears:  
– – Containing added spirit:  
– – – In immediate packings of a net content exceeding 1 kg:  
– – – –  With a sugar content exceeding 13 % by weight:  
2008 40 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 23,5  4  
2008 40 19  – – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – –  Other:  
2008 40 21  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 22,1  4  
2008 40 29  – – – – –  Other  23,5  4  
– – – In immediate packings of a net content not exceeding 1 kg:  ▼M1
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Item Description  Base rate  Category  
2008 40 31  – – – –  With a sugar content exceeding 15 % by weight  27,7 + 4,5 €/100 kg/ 
net 4 
2008 40 39  – – – –  Other  23,5 4  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 40 51  – – – –  With a sugar content exceeding 13 % by weight  5  
2008 40 59  – – – –  Other  5 
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  
2008 40 71  – – – –  With a sugar content exceeding 15 % by weight  5  
2008 40 79  – – – –  Other  5 
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 40 91  – – – –  Of 4,5 kg or more  5 
2008 40 99  – – – –  Of less than 4,5 kg  5 
2008 50  –  Apricots:  
– – Containing added spirit:  
– – – In immediate packings of a net content exceeding 1 kg:  
– – – –  With a sugar content exceeding 13 % by weight:  
2008 50 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 27,7  4  
2008 50 19  – – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – –  Other:  
2008 50 31  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 26,0  4  
2008 50 39  – – – – –  Other  27,7  4  
– – – In immediate packings of a net content not exceeding 1 kg:  
2008 50 51  – – – –  With a sugar content exceeding 15 % by weight  27,7 + 4,5 €/100 kg/ 
net 4 
2008 50 59  – – – –  Other  27,7 4  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 50 61  – – – –  With a sugar content exceeding 13 % by weight  5  
2008 50 69  – – – –  Other  5 
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  ▼M1
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Item Description  Base rate  Category  
2008 50 71  – – – –  With a sugar content exceeding 15 % by weight  5  
2008 50 79  – – – –  Other  5 
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 50 92  – – – –  Of 5 kg or more  5 
2008 50 94  – – – –  Of 4,5 kg or more but less than 5 kg  5  
2008 50 99  – – – –  Of less than 4,5 kg  5 
2008 60  –  Cherries:  
– – Containing added spirit:  
– – – With a sugar content exceeding 9 % by weight:  
2008 60 11  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 23,5  4  
2008 60 19  – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – Other:  
2008 60 31  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 22,1  4  
2008 60 39  – – – –  Other  23,5 4  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 60 51  – – – –  Sour cherries (Prunus cerasus)  19,1  4  
2008 60 59  – – – –  Other  16,2 4  
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  
2008 60 61  – – – –  Sour cherries (Prunus cerasus)  22,5  4  
2008 60 69  – – – –  Other  19,1 4  
– – – Not containing added sugar, in immediate packings of a net con tent:  
– – – –  Of 4,5 kg or more:  
2008 60 71  – – – – –  Sour cherries (Prunus cerasus)  19,9  4  
2008 60 79  – – – – –  Other  16,9  4  
– – – –  Of less than 4,5 kg:  
2008 60 91  – – – – –  Sour cherries (Prunus cerasus)  19,9  4  
2008 60 99  – – – – –  Other  16,9  4  ▼M1
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Item Description  Base rate  Category  
2008 70  –  Peaches:  
– – Containing added spirit:  
– – – In immediate packings of a net content exceeding 1 kg:  
– – – –  With a sugar content exceeding 13 % by weight:  
2008 70 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 23,5  4  
2008 70 19  – – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – –  Other:  
2008 70 31  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 22,1  4  
2008 70 39  – – – – –  Other  23,5  4  
– – – In immediate packings of a net content not exceeding 1 kg:  
2008 70 51  – – – –  With a sugar content exceeding 15 % by weight  27,7 + 4,5 €/100 kg/ 
net 4 
2008 70 59  – – – –  Other  23,5 4  
– – Not containing added spirit:  
– – – Containing added sugar, in immediate packings of a net content  exceeding 
1 kg:  
2008 70 61  – – – –  With a sugar content exceeding 13 % by weight  5  
2008 70 69  – – – –  Other  5 
– – – Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg:  
2008 70 71  – – – –  With a sugar content exceeding 15 % by weight  5  
2008 70 79  – – – –  Other  5 
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 70 92  – – – –  Of 5 kg or more  5 
2008 70 94  – – – –  Of 4,5 kg or more but less than 5 kg  5  
2008 70 99  – – – –  Of less than 4,5 kg  5 
2008 80  –  Strawberries:  
– – Containing added spirit:  
– – – With a sugar content exceeding 9 % by weight:  
2008 80 11  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 23,5  4  
2008 80 19  – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – Other:  
2008 80 31  – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 22,1  4  ▼M1
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Item Description  Base rate  Category  
2008 80 39  – – – –  Other  23,5 4  
– – Not containing added spirit:  
2008 80 50  – – –  Containing added sugar, in immediate packings of a net content  exceeding 
1 kg 16,2 4  
2008 80 70  – – –  Containing added sugar, in immediate packings of a net content  not excee­
ding 1 kg  19,1 4  
– – – Not containing added sugar, in immediate packings of a net con tent: 
2008 80 91  – – – –  Of 4,5 kg or more  16,9  4  
2008 80 99  – – – –  Of less than 4,5 kg  16,9  4  
– Other, including mixtures other than those of subheading No 20 08 19:  
2008 91 00  –  –  Palm hearts  4,6  2  
2008 92  –  –  Mixtures:  
– – – Containing added spirit:  
– – – –  With a sugar content exceeding 9 % by weight:  
– – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas:  
2008 92 12  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  7,4 2  
2008 92 14  – – – – – –  Other  9,6  2  
– – – – –  Other:  
2008 92 16  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  21,3 + 3,5 €/100 kg/ 
net 4 
2008 92 18  – – – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – –  Other:  
– – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas:  
2008 92 32  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  7,0 2  
2008 92 34  – – – – – –  Other  9,1  2  
– – – – –  Other:  
2008 92 36  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  7,4 2  
2008 92 38  – – – – – –  Other  9,6  2  
– – – Not containing added spirit:  
– – – –  Containing added sugar:  
– – – – –  In immediate packings of a net content exceeding 1 kg:  
2008 92 51  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  5;6 ▼M1
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Item Description  Base rate  Category  
2008 92 59  – – – – – –  Other  5 
– – – – –  Other:  
– – – – – –  Mixtures of fruit in which no single fruit exceeds 50 % of the  total 
weight of the fruits:  
2008 92 72  – – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  7,9 4  
2008 92 74  – – – – – – –  Other  5;6 
– – – – – –  Other:  
2008 92 76  – – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  11,2 4  
2008 92 78  – – – – – – –  Other  14,5  4  
– – – –  Not containing added sugar, in immediate packings of a net con tent:  
– – – – –  Of 5 kg or more:  
2008 92 92  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  5;6 
2008 92 93  – – – – – –  Other  5;6 
– – – – –  Of 4,5 kg or more but not less than 5 kg:  
2008 92 94  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  5;6 
2008 92 96  – – – – – –  Other  5;6 
– – – – –  Of less than 4,5 kg:  
2008 92 97  – – – – – –  Of tropical fruit (including mixtures containing 50 % or more by 
weight of tropical nuts and tropical fruit)  5;6 
2008 92 98  – – – – – –  Other  5;6 
2008 99  –  –  Other:  
– – – Containing added spirit:  
– – – –  Ginger:  
2008 99 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas 4,6  3  
2008 99 19  – – – – –  Other  7,4  3  
– – – –  Grapes:  
2008 99 21  – – – – –  With a sugar content exceeding 13 % by weight  27,7 + 4,1 €/100 kg/ 
net 4 
2008 99 23  – – – – –  Other  23,5  4  
– – – –  Other:  
– – – – –  With a sugar content exceeding 9 % by weight:  
– – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas: ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 150  
Item Description  Base rate  Category  
2008 99 25  – – – – – – –  Passionfruit and guavas  18,1  4  
2008 99 26  – – – – – – –  Mangoes, mangosteens, papaws (papayas), tamarinds, cashew appl es, 
lychees, jackfruit, sapodillo plums, carambola and pitahaya  18,1 4  
2008 99 28  – – – – – – –  Other  23,5  4  
– – – – – –  Other:  
2008 99 32  – – – – – – –  Passionfruit and guavas  21,3 + 3,5 €/100 kg/ 
net 4 
2008 99 33  – – – – – – –  Mangoes, mangosteens, papaws (papayas), tamarinds, cashew appl es, 
lychees, jackfruit, sapodillo plums, carambola and pitahaya  21,3 + 3,5 €/100 kg/ 
net 4 
2008 99 34  – – – – – – –  Other  27,7 + 4,5 €/100 kg/ 
net 4 
– – – – –  Other:  
– – – – – –  Of an actual alcoholic strength by mass not exceeding 11,85 % mas:  
2008 99 36  – – – – – – –  Tropical fruit  17,0  4  
2008 99 37  – – – – – – –  Other  26,0  4  
– – – – – –  Other:  
2008 99 38  – – – – – – –  Tropical fruit  7,4  2  
2008 99 40  – – – – – – –  Other  9,6  2  
– – – Not containing added spirit:  
– – – –  Containing added sugar, in immediate packings of a net content  excee­
ding 1 kg:  
2008 99 41  – – – – –  Ginger  0,0  1  
2008 99 43  – – – – –  Grapes  17,6  4  
2008 99 45  – – – – –  Plums and prunes  16,2  4  
2008 99 46  – – – – –  Passionfruit, guavas and tamarinds  10,2  4  
2008 99 47  – – – – –  Mangoes, mangosteens, papaws (papayas), cashew apples, lychees , jack­
fruit, sapodillo plums, carambola and pitahaya  5,1 2  
2008 99 49  – – – – –  Other  6,6  3  
– – – –  Containing added sugar, in immediate packings of a net content  not 
exceeding 1 kg:  
2008 99 51  – – – – –  Ginger  0,0  1  
2008 99 53  – – – – –  Grapes  19,1  4  
2008 99 55  – – – – –  Plums and prunes  19,1  4  
2008 99 61  – – – – –  Passionfruit and guavas  11,9  4  
2008 99 62  – – – – –  Mangoes, mangosteens, papaws (papayas), tamarinds, cashew appl es, 
lychees, jackfruit, sapodillo plums, carambola and pitahaya  14,7 3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 151  
Item Description  Base rate  Category  
2008 99 68  – – – – –  Other  19,1  4  
– – – –  Not containing added sugar:  
– – – – –  Plums and prunes, in immediate packings of a net content:  
2008 99 72  – – – – – –  Of 5 kg or more  14,0  4  
2008 99 74  – – – – – –  Of 4,5 kg or more but less than 5 kg  16,1  4  
2008 99 79  – – – – – –  Of less than 4,5 kg  16,9  4  
2008 99 85  – – – – –  Maize (corn), other than sweet corn (Zea mays var. saccharata)  7  
2008 99 91  – – – – –  Yams, sweet potatoes and similar edible parts of plants, conta ining 5 % 
or more by weight of starch  7 
2008 99 99  – – – – –  Other  16,9  3  
2009  Fruit juices (including grape must) and vegetable juices, unfe rmented and not 
containing added spirit, whether or not containing added sugar or other swee­
tening matter:  
– Orange juice:  
2009 11  –  –  Frozen:  
– – – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 11 11  – – – –  Of a value not exceeding 30 ECU per 100 kg net weight  5;6  
2009 11 19  – – – –  Other  5;6 
– – – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
2009 11 91  – – – –  Of a value not exceeding 30 ECU per 100 kg net weight and with  an 
added sugar content exceeding 30 % by weight  5;6 
2009 11 99  – – – –  Other  5;6 
2009 19  –  –  Other:  
– – – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 19 11  – – – –  Of a value not exceeding 30 ECU per 100 kg net weight  5;6  
2009 19 19  – – – –  Other  5;6 
– – – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
2009 19 91  – – – –  Of a value not exceeding 30 ECU per 100 kg net weight and with  an 
added sugar content exceeding 30 % by weight  5;6 
2009 19 99  – – – –  Other  5;6 
2009 20  –  Grapefruit juice:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 20 11  – – –  Of a value not exceeding 30 ECU per 100 kg net weight  36,4 + 22,3 €/100 kg/ 
net 3 
2009 20 19  – – –  Other  30,9 3  
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 152  
Item Description  Base rate  Category  
2009 20 91  – – –  Of a value not exceeding 30 ECU per 100 kg net weight and with  an added 
sugar content exceeding 30 % by weight  11,0 + 22,3 €/100 kg  3  
2009 20 99  – – –  Other  10,2 3  
2009 30  –  Juice of any other single citrus fruit:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 30 11  – – –  Of a value not exceeding 30 ECU per 100 kg net weight  5  
2009 30 19  – – –  Other  5 
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
– – – Of a value exceeding 30 ECU per 100 kg net weight:  
2009 30 31  – – – –  Containing added sugar  5 
2009 30 39  – – – –  Other  5 
– – – Of a value not exceeding 30 ECU per 100 kg net weight:  
– – – –  Lemon juice:  
2009 30 51  – – – – –  With an added sugar content exceeding 30 % by weight  5  
2009 30 55  – – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 30 59  – – – – –  Not containing added sugar  5  
– – – –  Other citrus fruit juices:  
2009 30 91  – – – – –  With an added sugar content exceeding 30 % by weight  5  
2009 30 95  – – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 30 99  – – – – –  Not containing added sugar  5  
2009 40  –  Pineapple juice:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 40 11  – – –  Of a value not exceeding 30 ECU per 100 kg net weight  5;6  
2009 40 19  – – –  Other  5;6 
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
2009 40 30  – – –  Of a value exceeding 30 ECU per 100 kg net weight, containing added 
sugar  5;6 
– – – Other:  
2009 40 91  – – – –  With an added sugar content exceeding 30 % by weight  5;6  
2009 40 93  – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 40 99  – – – –  Not containing added sugar  5;6  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 153  
Item Description  Base rate  Category  
2009 50  –  Tomato juice:  
2009 50 10  –  –  Containing added sugar  5 
2009 50 90  –  –  Other  5 
2009 60  –  Grape juice (including grape must):  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 60 11  – – –  Of a value not exceeding 22 ECU per 100 kg net weight  5  
2009 60 19  – – –  Other  5 
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
– – – Of a value exceeding 18 ECU per 100 kg net weight:  
2009 60 51  – – – –  Concentrated  5 
2009 60 59  – – – –  Other  5 
– – – Of a value not exceeding 18 ECU per 100 kg net weight:  
– – – –  With an added sugar content exceeding 30 % by weight:  
2009 60 71  – – – – –  Concentrated  5 
2009 60 79  – – – – –  Other  5 
2009 60 90  – – – –  Other  5 
2009 70  –  Apple juice:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
2009 70 11  – – –  Of a value not exceeding 22 ECU per 100 kg net weight  5  
2009 70 19  – – –  Other  5 
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
2009 70 30  – – –  Of a value exceeding 18 ECU per 100 kg net weight, containing added 
sugar  5 
– – – Other:  
2009 70 91  – – – –  With an added sugar content exceeding 30 % by weight  5  
2009 70 93  – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 70 99  – – – –  Not containing added sugar  5  
2009 80  –  Juice of any other single fruit or vegetable:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
– – – Pear juice:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 154  
Item Description  Base rate  Category  
2009 80 11  – – – –  Of a value not exceeding 22 ECU per 100 kg net weight  5  
2009 80 19  – – – –  Other  5 
– – – Other:  
– – – –  Of a value not exceeding 30 ECU per 100 kg net weight:  
2009 80 32  – – – – –  Juices of passionfruit and guavas  28,0 + 17,2 €/100 kg/ 
net 3 
2009 80 33  – – – – –  Juices of mangoes, mangosteens, papaws (papayas), tamarinds, c ashews 
apples, lychees, jackfruit, sapodillo plums, carambola and pita haya  28,0 + 17,2 €/100 kg/ 
net 3 
2009 80 35  – – – – –  Other  36,4 + 22,3 €/100 kg/ 
net 3 
– – – –  Other:  
2009 80 36  – – – – –  Juices of tropical fruit  9,8  3  
2009 80 38  – – – – –  Other  12,7  3  
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
– – – Pear juice:  
2009 80 50  – – – –  Of a value exceeding 18 ECU per 100 kg net weight, containing added 
sugar  5 
– – – –  Other:  
2009 80 61  – – – – –  With an added sugar content exceeding 30 % by weight  5  
2009 80 63  – – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 80 69  – – – – –  Not containing added sugar  5  
– – – Other:  
– – – –  Of a value exceeding 30 ECU per 100 kg net weight, containing added 
sugar:  
2009 80 71  – – – – –  Cherry juice  5 
2009 80 73  – – – – –  Juices of tropical fruit  11,9  2  
2009 80 79  – – – – –  Other  18,2  2  
– – – –  Other:  
– – – – –  With an added sugar content exceeding 30 % by weight:  
2009 80 83  – – – – – –  Juices of passionfruit and guavas  11,9 + 17,2 €/100 kg  2  
2009 80 84  – – – – – –  Juices of mangoes, mangosteens, papaws (papayas), tamarinds, c as­
hews apples, lychees, jackfruit, sapodillo plums, carambola and  pita­
haya  11,9 + 17,2 €/100 kg  2  
2009 80 86  – – – – – –  Other  15,4 + 22,3 €/100 kg  2  
– – – – –  With an added sugar content not exceeding 30 % by weight:  
2009 80 88  – – – – – –  Juices of tropical fruit  4,9  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 155  
Item Description  Base rate  Category  
2009 80 89  – – – – – –  Other  5 
– – – – –  Not containing added sugar:  
2009 80 95  – – – – – –  Juice of fruit of the species Vaccinium macrocarpon  5  
2009 80 96  – – – – – –  Cherry juice  5 
2009 80 97  – – – – – –  Juices of tropical fruit  12,4  2  
2009 80 99  – – – – – –  Other  16,2  2  
2009 90  –  Mixtures of juices:  
– – Of a density exceeding 1,33 g/cm  3 at 20 °C:  
– – – Mixtures of apple and pear juice:  
2009 90 11  – – – –  Of a value not exceeding 22 ECU per 100 kg net weight  5  
2009 90 19  – – – –  Other  5 
– – – Other:  
2009 90 21  – – – –  Of a value not exceeding 30 ECU per 100 kg net weight  5  
2009 90 29  – – – –  Other  5 
– – Of a density not exceeding 1,33 g/cm  3 at 20 °C:  
– – – Mixtures of apple and pear juice:  
2009 90 31  – – – –  Of a value not exceeding 18 ECU per 100 kg net weight and with  an 
added sugar content exceeding 30 % by weight  5 
2009 90 39  – – – –  Other  5 
– – – Other:  
– – – –  Of a value exceeding 30 ECU per 100 kg net weight:  
– – – – –  Mixtures of citrus fruit juices and pineapple juice:  
2009 90 41  – – – – – –  Containing added sugar  5  
2009 90 49  – – – – – –  Other  5 
– – – – –  Other:  
2009 90 51  – – – – – –  Containing added sugar  5  
2009 90 59  – – – – – –  Other  5 
– – – –  Of a value not exceeding 30 ECU per 100 kg net weight:  
– – – – –  Mixtures of citrus fruit juices and pineapple juice:  
2009 90 71  – – – – – –  With an added sugar content exceeding 30 % by weight  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 156  
Item Description  Base rate  Category  
2009 90 73  – – – – – –  With an added sugar content not exceeding 30 % by weight  5  
2009 90 79  – – – – – –  Not containing added sugar  5  
– – – – –  Other:  
– – – – – –  With an added sugar content exceeding 30 % by weight:  
2009 90 92  – – – – – – –  Mixtures of juices of tropical fruit  5  
2009 90 94  – – – – – – –  Other  5 
– – – – – –  With an added sugar content not exceeding 30 % by weight:  
2009 90 95  – – – – – – –  Mixtures of juices of tropical fruit  5  
2009 90 96  – – – – – – –  Other  5 
– – – – – –  Not containing added sugar:  
2009 90 97  – – – – – – –  Mixtures of juices of tropical fruit  5  
2009 90 98  – – – – – – –  Other  5 
21 MISCELLANEOUS EDIBLE PREPARATIONS  
2101  Extracts, essences and concentrates, of coffee, tea or maté an d preparations with 
a basis of these products or with a basis of coffee, tea or mat é; roasted chicory 
and other roasted coffee substitutes, and extracts, essences an d concentrates 
thereof:  
– Extracts, essences and concentrates of coffee, and preparation s with a basis of 
these extracts, essences or concentrates or with a basis of cof fee: 
2101 11  –  –  Extracts, essences and concentrates:  
2101 11 11  – – –  With a coffee-based dry matter content of 95 % or more by weig ht 4,2  1  
2101 11 19  – – –  Other  4,2 1  
2101 12  –  –  Preparations with a basis of these extracts, essences or conce ntrates or with a 
basis of coffee:  
2101 12 92  – – –  Preparations with a basis of these extracts, essences or conce ntrates of 
coffee  7 
2101 12 98  – – –  Other  7 
2101 20  –  Extracts, essences and concentrates, of tea or maté, and prepa rations with a 
basis of these extracts, essences or concentrates, or with a ba sis of tea or maté:  
2101 20 20  –  –  Extracts, essences or concentrates  0,0  1  
– – Preparations:  
2101 20 92  – – –  With a basis of extracts, essences or concentrates of tea or m até 0,0  1  
2101 20 98  – – –  Other  7 
2101 30  –  Roasted chicory and other roasted coffee substitutes, and extr acts, essences and 
concentrates thereof:  
– – Roasted chicory and other roasted coffee substitutes:  
2101 30 11  – – –  Roasted chicory  7 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 157  
Item Description  Base rate  Category  
2101 30 19  – – –  Other  7 
– – Extracts, essences and concentrates of roasted chicory and oth er roasted 
coffee substitutes:  
2101 30 91  – – –  Of roasted chicory  7 
2101 30 99  – – –  Other  7 
2102  Yeasts (active or inactive); other single-cell micro-organisms , dead (but not 
including vaccines of heading No 3002); prepared baking powders : 
2102 10  –  Active yeasts:  
2102 10 10  –  –  Culture yeast  7 
– – Bakers' yeast:  
2102 10 31  – – –  Dried  7 
2102 10 39  – – –  Other  7 
2102 10 90  –  –  Other  7 
2102 20  –  Inactive yeasts; other single-cell micro-organisms, dead:  
– – Inactive yeasts:  
2102 20 11  – – –  In tablet, cube or similar form, or in immediate packings of a  net content 
not exceeding 1 kg  7 
2102 20 19  – – –  Other  0,0 1  
2102 20 90  –  –  Other  0,0 1  
2102 30 00  –  Prepared baking powders  2,5  2  
2103  Sauces and preparations therefor; mixed condiments and mixed s easonings; 
mustard flour and meal and prepared mustard:  
2103 10 00  –  Soya sauce  6,3 2  
2103 20 00  –  Tomato ketchup and other tomato sauces  7  
2103 30  –  Mustard flour and meal and prepared mustard:  
2103 30 10  –  –  Mustard flour  0,0  1  
2103 30 90  –  –  Prepared mustard  7,4  2  
2103 90  –  Other:  
2103 90 10  –  –  Mango chutney, liquid  0,0  1  
2103 90 30  –  –  Aromatic bitters of an alcoholic strength by volume of 44,2 to  49,2 % vol 
containing from 1,5 to 6 % by weight of gentian, spices and var ious ingre­
dientes and from 4 to 10 % of sugar, in containers holding 0,5 l or less  0,0 1  
2103 90 90  –  –  Other  6,3 2  
2104  Soups and broths and preparations therefor; homogenised compos ite food pre­
parations:  
2104 10  –  Soups and broths and preparations therefor:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 158  
Item Description  Base rate  Category  
2104 10 10  –  –  Dried  9,5 2  
2104 10 90  –  –  Other  9,5 2  
2104 20 00  –  Homogenised composite food preparations  11,6  2  
2105  Ice cream and other edible ice, whether or not containing coco a: 
2105 00 10  –  Containing no milkfats or containing less than 3 % by weight o f such fats  7  
– Containing by weight of milkfats:  
2105 00 91  –  –  3 % or more but less than 7 %  7  
2105 00 99  –  –  7 % or more  7 
2106  Food preparations not elsewhere specified or included:  
2106 10  –  Protein concentrates and textured protein substances:  
2106 10 20  –  –  Containing no milkfats, sucrose, isoglucose, glucose or starch  or containing, 
by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose 
or starch  7 
2106 10 80  –  –  Other  7 
2106 90  –  Other:  
2106 90 10  –  –  Cheese fondues  7 
2106 90 20  –  –  Compound alcoholic preparations, other than those based on odo riferous 
substances, of a kind used for the manufacture of beverages  7 
– – Flavoured or coloured sugar syrups:  
2106 90 30  – – –  Isoglucose syrups  5 
– – – Other:  
2106 90 51  – – – –  Lactose syrup  16,6 €/100 kg/net  4  
2106 90 55  – – – –  Glucose syrup and maltodextrine syrup  5  
2106 90 59  – – – –  Other  5 
– – Other:  
2106 90 92  – – –  Containing no milkfats, sucrose, isoglucose, glucose or starch  or containing 
less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose  or starch  10,6 2  
2106 90 98  – – –  Other  7 
22 BEVERAGES, SPIRITS AND VINEGAR  
2201  Waters, including natural or artificial mineral waters and aer ated waters, not 
containing added sugar or other sweetening matter nor flavoured ; ice and snow:  
2201 10  –  Mineral waters and aerated waters:  
– – Natural mineral waters:  
2201 10 11  – – –  Not carbonated  0,0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 159  
Item Description  Base rate  Category  
2201 10 19  – – –  Other  0,0 1  
– – Other:  
2201 10 91  – – –  Not carbonated  0,0  1  
2201 10 99  – – –  Other  0,0 1  
2201 90 00  –  Other  0,0 1  
2202  Waters, including mineral waters and aerated waters, containin g added sugar or 
other sweetening matter or flavoured, and other non-alcoholic b everages, not 
including fruit or vegetable juices of heading No 2009:  
2202 10 00  –  Waters, including mineral waters and aerated waters, containin g added sugar or 
other sweetening matter or flavoured  7,9 2  
2202 90  –  Other:  
2202 90 10  –  –  Not containing products of heading Nos 0401 to 0404 or fat obt ained from 
products of heading Nos 0401 to 0404  7,9 2  
– – Other, containing by weight of fat obtained from the products of heading 
Nos 0401 to 0404:  
2202 90 91  – – –  Less than 0,2 %  7 
2202 90 95  – – –  0,2 % or more but less than 2 %  7  
2202 90 99  – – –  2 % or more  7 
2203  Beer made from malt:  
– In containers holding 10 l or less:  
2203 00 01  –  –  In bottles  0,0 1  
2203 00 09  –  –  Other  0,0 1  
2203 00 10  –  In containers holding more than 10 l  0,0  1  
2204  Wine of fresh grapes, including fortified wines; grape must ot her than that of 
heading No 2009:  
2204 10  –  Sparkling wine:  
– – Of an actual alcoholic strength by volume of not less than 8,5  % vol:  
2204 10 11  – – –  Champagne  O 
2204 10 19  – – –  Other  34,7 €/hl  2  
– – Other:  
2204 10 91  – – –  Asti spumante  O 
2204 10 99  – – –  Other  34,7 €/hl  2  
– Other wine; grape must with fermentation prevented or arrested  by the addition 
of alcohol:  
2204 21  –  –  In containers holding 2 l or less:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 160  
Item Description  Base rate  Category  
2204 21 10  – – –  Wine other than that referred to in subheading No 2204 10 in b ottles with 
‘mushroom’ stoppers held in place by ties or fastenings; wine o therwise put 
up with an excess pressure due to carbon dioxide in solution of  not less 
than 1 bar but less than 3 bars, measured at a temperature of 2 0 °C 34,7 €/hl  2  
– – – Other:  
– – – –  Of an actual alcoholic strength by volume not exceeding 13 % v ol: 
– – – – –  Quality wines produced in specified regions:  
– – – – – –  White:  
2204 21 11  – – – – – – –  Alsace  O 
2204 21 12  – – – – – – –  Bordeaux  O 
2204 21 13  – – – – – – –  Bourgogne (Burgundy)  O  
2204 21 17  – – – – – – –  Val de Loire (Loire valley)  O  
2204 21 18  – – – – – – –  Mosel-Saar-Ruwer  O 
2204 21 19  – – – – – – –  Pfalz  O 
2204 21 22  – – – – – – –  Rheinhessen  O 
2204 21 24  – – – – – – –  Lazio (Latium)  O 
2204 21 26  – – – – – – –  Toscana (Tuscany)  O 
2204 21 27  – – – – – – –  Trentino-Alto Adige and Friuli  O  
2204 21 28  – – – – – – –  Veneto  O 
2204 21 32  – – – – – – –  Vinho Verde  O 
2204 21 34  – – – – – – –  Penedès  O 
2204 21 36  – – – – – – –  Rioja  O 
2204 21 37  – – – – – – –  Valencia  O 
2204 21 38  – – – – – – –  Other  O 
– – – – – –  Other:  
2204 21 42  – – – – – – –  Bordeaux  O 
2204 21 43  – – – – – – –  Bourgogne (Burgundy)  O  
2204 21 44  – – – – – – –  Beaujolais  O 
2204 21 46  – – – – – – –  Côtes-du-Rhône  O 
2204 21 47  – – – – – – –  Languedoc-Roussillon  O  
2204 21 48  – – – – – – –  Val de Loire (Loire valley)  O  
2204 21 62  – – – – – – –  Piemonte (Piedmont)  O  
2204 21 66  – – – – – – –  Toscana (Tuscany)  O ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 161  
Item Description  Base rate  Category  
2204 21 67  – – – – – – –  Trentino e Alto Adige  O  
2204 21 68  – – – – – – –  Veneto  O 
2204 21 69  – – – – – – –  Dao, Bairrada e Douro  O  
2204 21 71  – – – – – – –  Navarra  O 
2204 21 74  – – – – – – –  Penedès  O 
2204 21 76  – – – – – – –  Rioja  O 
2204 21 77  – – – – – – –  Valdepeñas  O 
2204 21 78  – – – – – – –  Other  O 
– – – – –  Other:  
2204 21 79  – – – – – –  White  14,2 €/hl  2  
2204 21 80  – – – – – –  Other  14,2 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 13 % vol b ut not 
exceeding 15 % vol:  
– – – – –  Quality wines produced in specified regions (v.q.p.r.d.):  
2204 21 81  – – – – – –  White  O 
2204 21 82  – – – – – –  Other  O 
– – – – –  Other:  
2204 21 83  – – – – – –  White  16,7 €/hl  2  
2204 21 84  – – – – – –  Other  16,7 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 15 % vol b ut not 
exceeding 18 % vol:  
2204 21 87  – – – – –  Marsala  O 
2204 21 88  – – – – –  Samos and muscat de Lemnos  O  
2204 21 89  – – – – –  Port  O 
2204 21 91  – – – – –  Madeira and Setúbal muscatel  O  
2204 21 92  – – – – –  Sherry  O 
2204 21 93  – – – – –  Tokay (Aszu and Szamorodni)  O  
2204 21 94  – – – – –  Other  20,2 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 18 % vol b ut not 
exceeding 22 % vol:  
2204 21 95  – – – – –  Port  O 
2204 21 96  – – – – –  Madeira, sherry and Setúbal muscatel  O  ▼M1
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Item Description  Base rate  Category  
2204 21 97  – – – – –  Tokay (Aszu and Szamorodni)  O  
2204 21 98  – – – – –  Other  22,6 €/hl  2  
2204 21 99  – – – –  Of an actual alcoholic strength by volume exceeding 22 % vol  1,90 €/% vol/hl  2  
2204 29  –  –  Other:  
2204 29 10  – – –  Wine other than that referred to in subheading No 2204 10 in b ottles with 
‘mushroom’ stoppers held in place by ties or fastenings; wine o therwise put 
up with an excess pressure due to carbon dioxide in solution of  not less 
than 1 bar but less than 3 bars, measured at a temperature of 2 0 °C 34,7 €/hl  2  
– – – Other:  
– – – –  Of an actual alcoholic strength by volume not exceeding 13 % v ol: 
– – – – –  Quality wines produced in specified regions:  
– – – – – –  White:  
2204 29 12  – – – – – – –  Bordeaux  O 
2204 29 13  – – – – – – –  Bourgogne (Burgundy)  O  
2204 29 17  – – – – – – –  Val de Loire (Loire valley)  O  
2204 29 18  – – – – – – –  Other  O 
– – – – – –  Other:  
2204 29 42  – – – – – – –  Bordeaux  O 
2204 29 43  – – – – – – –  Bourgogne (Burgundy)  O  
2204 29 44  – – – – – – –  Beaujolais  O 
2204 29 46  – – – – – – –  Côtes-du-Rhône  O 
2204 29 47  – – – – – – –  Languedoc-Roussillon  O  
2204 29 48  – – – – – – –  Val de Loire (Loire valley)  O  
2204 29 58  – – – – – – –  Other  O 
– – – – –  Other:  
– – – – – –  White:  
2204 29 62  – – – – – – –  Sicilia (Sicily)  O 
2204 29 64  – – – – – – –  Veneto  O 
2204 29 65  – – – – – – –  Other  10,7 €/hl  2  
– – – – – –  Other:  
2204 29 71  – – – – – – –  Puglia (Apuglia)  O 
2204 29 72  – – – – – – –  Sicilia (Sicily)  O ▼M1
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Item Description  Base rate  Category  
2204 29 75  – – – – – – –  Other  10,7 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 13 % vol b ut not 
exceeding 15 % vol:  
– – – – –  Quality wines produced in specified regions:  
2204 29 81  – – – – – –  White  O 
2204 29 82  – – – – – –  Other  O 
– – – – –  Other:  
2204 29 83  – – – – – –  White  13,1 €/hl  2  
2204 29 84  – – – – – –  Other  13,1 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 15 % vol b ut not 
exceeding 18 % vol:  
2204 29 87  – – – – –  Marsala  O 
2204 29 88  – – – – –  Samos and Muscat de Lemnos  O  
2204 29 89  – – – – –  Port  O 
2204 29 91  – – – – –  Madeira and Setúbal muscatel  O  
2204 29 92  – – – – –  Sherry  O 
2204 29 93  – – – – –  Tokay (Aszu and Szamorodni)  O  
2204 29 94  – – – – –  Other  16,7 €/hl  2  
– – – –  Of an actual alcoholic strength by volume exceeding 18 % vol b ut not 
exceeding 22 % vol:  
2204 29 95  – – – – –  Port  O 
2204 29 96  – – – – –  Madeira, sherry and Setúbal muscatel  O  
2204 29 97  – – – – –  Tokay (Aszu and Szamorodni)  O  
2204 29 98  – – – – –  Other  22,6 €/hl  2  
2204 29 99  – – – –  Of an actual alcoholic strength by volume exceeding 22 % vol  1,90 €/% vol/hl  2  
2204 30  –  Other grape must:  
2204 30 10  –  –  In fermentation or with fermentation arrested otherwise than b y the addition 
of alcohol  5 
– – Other:  
– – – Of a density of 1,33 g/cm  3 or less at 20 °C and of an actual alcoholic 
strength by volume not exceeding 1 % vol:  
2204 30 92  – – – –  Concentrated  5 
2204 30 94  – – – –  Other  5 
– – – Other:  ▼M1
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Item Description  Base rate  Category  
2204 30 96  – – – –  Concentrated  5 
2204 30 98  – – – –  Other  5 
2205  Vermouth and other wine of fresh grapes flavoured with plants or aromatic 
substances:  
2205 10  –  In containers holding 2 l or less:  
2205 10 10  –  –  Of an actual alcoholic strength by volume of 18 % vol or less  5  
2205 10 90  –  –  Of an actual alcoholic strength by volume exceeding 18 % vol  5  
2205 90  –  Other:  
2205 90 10  –  –  Of an actual alcoholic strength by volume of 18 % vol or less  5  
2205 90 90  –  –  Of an actual alcoholic strength by volume exceeding 18 % vol  5  
2206  Other fermented beverages (for example, cider, perry, mead); m ixtures of fer­
mented beverages and mixtures of fermented beverages and non-al coholic be­
verages, not elsewhere specified or included:  
2206 00 10  –  Piquette  1,1 €/% vol/hl MIN 
6,6 €/hl  4 
– Other:  
– – Sparkling:  
2206 00 31  – – –  Cider and perry  15,9 €/hl  2  
2206 00 39  – – –  Other  15,9 €/hl  2  
– – Still, in containers holding:  
– – – 2 l or less:  
2206 00 51  – – – –  Cider and perry  6,3 €/hl  2  
2206 00 59  – – – –  Other  6,3 €/hl  2  
– – – More than 2 l:  
2206 00 81  – – – –  Cider and perry  4,7 €/hl  2  
2206 00 89  – – – –  Other  4,7 €/hl  2  
2207  Undenatured ethyl alcohol of an alcoholic strength by volume o f 80 % vol or 
higher; ethyl alcohol and other spirits, denatured, of any stre ngth:  
2207 10 00  –  Undenatured ethyl alcohol of an alcoholic strength by volume o f 80 % vol or 
higher  5 
2207 20 00  –  Ethyl alcohol and other spirits, denatured, of any strength  5  
2208  Undenatured ethyl alcohol of an alcoholic strength by volume o f less than 80 % 
vol; spirits, liqueurs and other spirituous beverages:  
2208 20  –  Spirits obtained by distilling grape wine or grape marc:  
– – In containers holding 2 l or less:  
2208 20 12  – – –  Cognac  O ▼M1
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Item Description  Base rate  Category  
2208 20 14  – – –  Armagnac  O 
2208 20 26  – – –  Grappa  O 
2208 20 27  – – –  Brandy de Jerez  O 
2208 20 29  – – –  Other  0,0 1  
– – In containers holding more than 2 l:  
2208 20 40  – – –  Raw distillate  0,28 €/% vol/hl  1  
– – – Other:  
2208 20 62  – – – –  Cognac  O 
2208 20 64  – – – –  Armagnac  O 
2208 20 86  – – – –  Grappa  O 
2208 20 87  – – – –  Brandy de Jerez  O 
2208 20 89  – – – –  Other  0,0 1  
2208 30  –  Whiskies:  
– – Bourbon whiskey, in containers holding:  
2208 30 11  – – –  2 l or less  O 
2208 30 19  – – –  More than 2 l  O 
– – Scotch whisky:  
– – – Malt whisky, in containers holding:  
2208 30 32  – – – –  2 l or less  O 
2208 30 38  – – – –  More than 2 l  O 
– – – Blended whisky, in containers holding:  
2208 30 52  – – – –  2 l or less  O 
2208 30 58  – – – –  More than 2 l  O 
– – – Other, in containers holding:  
2208 30 72  – – – –  2 l or less  O 
2208 30 78  – – – –  More than 2 l  O 
– – Other, in containers holding:  
2208 30 82  – – –  2 l or less  0,0  1  
2208 30 88  – – –  More than 2 l  0,0  1  ▼M1
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Item Description  Base rate  Category  
2208 40  –  Rum and taffia:  
– – In containers holding 2 l or less:  
2208 40 11  – – –  Rum with a content of volatile substances other than ethyl and  methyl 
alcohol equal to or exceeding 225 g per hectolitre of pure alco hol with a 
10 % tolerance  5 
– – – Other:  
2208 40 31  – – – –  Of a value exceeding 7,9 ECU per litre of pure alcohol  0,7 €/% vol/hl + 
3,8 €/hl  1 
2208 40 39  – – – –  Other  5 
– – In containers holding more than 2 l:  
2208 40 51  – – –  Rum with a content of volatile substances other than ethyl and  methyl 
alcohol equal to or exceeding 225 g per hectolitre of pure alco hol with a 
10 % tolerance  5 
– – – Other:  
2208 40 91  – – – –  Of a value exceeding 2 ECU per litre of pure alcohol  0,7 €/% vol/hl  1  
2208 40 99  – – – –  Other  5 
2208 50  –  Gin and Geneva:  
– – Gin, in containers holding:  
2208 50 11  – – –  2 l or less  0,1 €/% vol/hl + 
0,7 €/hl  1 
2208 50 19  – – –  More than 2 l  0,1 €/% vol/hl  1  
– – Geneva in containers holding:  
2208 50 91  – – –  2 l or less  0,2 €/% vol/hl + 
1,4 €/hl  1 
2208 50 99  – – –  More than 2 l  0,2 €/% vol/hl  1  
2208 60  –  Vodka:  
– – Of an alcoholic strength by volume of 45,4 % vol or less in co ntainers 
holding:  
2208 60 11  – – –  2 l or less  0,2 €/% vol/hl + 
0,7 €/hl  1 
2208 60 19  – – –  More than 2 l  0,2 €/% vol/hl  1  
– – Of an alcoholic strength by volume of more than 45,4 % vol in containers 
holding:  
2208 60 91  – – –  2 l or less  0,2 €/% vol/hl + 
1,4 €/hl  1 
2208 60 99  – – –  More than 2 l  0,2 €/% vol/hl  1  
2208 70  –  Liqueurs and cordials:  
2208 70 10  –  –  In containers holding 2 l or less  0,2 €/% vol/hl + 
1,4 €/hl  1 
2208 70 90  –  –  In containers holding more than 2 l  0,2 €/% vol/hl  1  ▼M1
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Item Description  Base rate  Category  
2208 90  –  Other:  
– – Arrack, in containers holding:  
2208 90 11  – – –  2 l or less  0,1 €/% vol/hl + 
0,7 €/hl  1 
2208 90 19  – – –  More than 2 l  0,1 €/% vol/hl  1  
– – Plum, pear or cherry spirit (excluding liqueurs), in container s holding:  
2208 90 33  – – –  2 l or less  0,0  1  
2208 90 38  – – –  More than 2 l  0,0  1  
– – Other spirits and other spirituous beverages, in containers ho lding:  
– – – 2 l or less:  
2208 90 41  – – – –  Ouzo  O 
– – – –  Other:  
– – – – –  Spirits (excluding liqueurs):  
– – – – – –  Distilled from fruit:  
2208 90 45  – – – – – – –  Calvados  O 
2208 90 48  – – – – – – –  Other  0,0  1  
– – – – – –  Other:  
2208 90 52  – – – – – – –  Korn  O 
2208 90 57  – – – – – – –  Other  0,2 €/% vol/hl + 
1,4 €/hl  1 
2208 90 69  – – – – –  Other spirituous beverages  0,2 €/% vol/hl + 
1,4 €/hl  1 
– – – More than 2 l:  
– – – –  Spirits (excluding liqueurs):  
2208 90 71  – – – – –  Distilled from fruit  0,0  1  
2208 90 74  – – – – –  Other  0,2 €/% vol/hl  1  
2208 90 78  – – – –  Other spirituous beverages  0,2 €/% vol/hl  1  
– – Undenatured ethyl alcohol of an alcoholic strength by volume o f less than 
80 % vol, in containers holding:  
2208 90 91  – – –  2 l or less  5 
2208 90 99  – – –  More than 2 l  5 
2209  Vinegar and substitutes for vinegar obtained from acetic acid:  
– Wine vinegar, in containers holding:  
2209 00 11  –  –  2 l or less  7 ▼M1
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Item Description  Base rate  Category  
2209 00 19  –  –  More than 2 l  7 
– Other, in containers holding:  
2209 00 91  –  –  2 l or less  7 
2209 00 99  –  –  More than 2 l  7 
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED 
ANIMAL FODDER  
2301  Flours, meals and pellets, of meat or meat offal, of fish or o f crustaceans, 
molluscs or other aquatic invertebrates, unfit for human consum ption; greaves:  
2301 10 00  –  Flours, meals and pellets, of meat or meat offal; greaves  0,0  1  
2301 20 00  –  Flours, meals and pellets, of fish or of crustaceans, molluscs  or other aquatic 
invertebrates  0,0 1  
2302  Bran, sharps and other residues, whether or not in the form of  pellets derived 
from the sifting, milling or other working of cereals or of leg uminous plants:  
2302 10  –  Of maize (corn):  
2302 10 10  –  –  With a starch content not exceeding 35 % by weight  5  
2302 10 90  –  –  Other  5 
2302 20  –  Of rice:  
2302 20 10  –  –  With a starch content not exceeding 35 % by weight  5  
2302 20 90  –  –  Other  5 
2302 30  –  Of wheat:  
2302 30 10  –  –  Of which the starch content does not exceed 28 % by weight, an d of which 
the proportion that passes through a sieve with an aperture of 0,2 mm does 
not exceed 10 % by weight or alternatively the proportion that passes through 
the sieve has an ash content, calculated on the dry product, eq ual to or more 
than 1,5 % by weight  52,0 €/t  4  
2302 30 90  –  –  Other  105,7 €/t  4  
2302 40  –  Of other cereals:  
2302 40 10  –  –  Of which the starch content does not exceed 28 % by weight, an d of which 
the proportion that passes through a sieve with an aperture of 0,2 mm does 
not exceed 10 % by weight or alternatively the proportion that passes through 
the sieve has an ash content, calculated on the dry product, eq ual to or more 
than 1,5 % by weight  52,0 €/t  4  
2302 40 90  –  –  Other  105,7 €/t  4  
2302 50 00  –  Of leguminous plants  2,1  1  
2303  Residues of starch manufacture and similar residues, beet-pulp , bagasse and 
other waste of sugar manufacture, brewing or distilling dregs a nd waste, whether 
or not in the form of pellets:  
2303 10  –  Residues of starch manufacture and similar residues:  
– – Residues from the manufacture of starch from maize (excluding concentrated 
steeping liquors), of a protein content, calculated on the dry product:  
2303 10 11  – – –  Exceeding 40 % by weight  5  
2303 10 19  – – –  Not exceeding 40 % by weight  0,0  1  
2303 10 90  –  –  Other  0,0 1  ▼M1
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Item Description  Base rate  Category  
2303 20  –  Beet pulp, bagasse and other waste of sugar manufacture:  
– – Beet pulp having a dry matter content of:  
2303 20 11  – – –  Not less than 87 % by weight  0,0  1  
2303 20 18  – – –  Less than 87 % by weight  0,0  1  
2303 20 90  –  –  Other  0,0 1  
2303 30 00  –  Brewing or distilling dregs and waste  0,0  1  
2304 00 00  Oil-cake and other solid residues, whether or not ground or in  the form of 
pellets, resulting from the extraction of soya-bean oil  0,0 1  
2305 00 00  Oil-cake and other solid residues, whether or not ground or in  the form of 
pellets, resulting from the extraction of ground-nut oil  0,0 1  
2306  Oil-cake and other solid residues, whether or not ground or in  the form of 
pellets, resulting from the extraction of vegetable fats or oil s, other than those 
of heading No 2304 or 2305:  
2306 10 00  –  Of cotton seeds  0,0  1  
2306 20 00  –  Of linseed  0,0 1  
2306 30 00  –  Of sunflower seeds  0,0  1  
2306 40 00  –  Of rape or colza seeds  0,0  1  
2306 50 00  –  Of coconut or copra  0,0  1  
2306 60 00  –  Of palm nuts or kernels  0,0  1  
2306 70 00  –  Of maize (corn) germ  0,0  1  
2306 90  –  Other:  
– – Oil-cake and other residues resulting from the extraction of o live oil:  
2306 90 11  – – –  Containing 3 % or less by weight of olive oil  0,0  1  
2306 90 19  – – –  Containing more than 3 % by weight of olive oil  52,0 €/t  4  
2306 90 90  –  –  Other  0,0 1  
2307  Wine lees; argol:  
– Wine lees:  
2307 00 11  –  –  Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry 
matter content not less than 25 % by weight  0,0 1  
2307 00 19  –  –  Other  1,4 €/kg/tot/alc  4  
2307 00 90  –  Argol  0,0 1  
2308  Vegetable materials and vegetable waste, vegetable residues an d by-products, 
whether or not in the form of pellets, of a kind used in animal  feeding, not 
elsewhere specified or included:  
2308 10 00  –  Acorns and horse-chestnuts  0,0  1  
2308 90  –  Other:  
– – Grape marc:  
2308 90 11  – – –  Having a total alcoholic strength by mass not exceeding 4,3 % mas and a 
dry matter content not less than 40 % by weight  0,0 1  
2308 90 19  – – –  Other  1,4 €/kg/tot/alc  4  ▼M1
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Item Description  Base rate  Category  
2308 90 30  –  –  Pomace or marc of fruit, other than grapes  0,0  1  
2308 90 90  –  –  Other  0,0 1  
2309  Preparations of a kind used in animal feeding:  
2309 10  –  Dog or cat food, put up for retail sale:  
– – Containing starch, glucose, glucose syrup, maltodextrine or ma ltodextrine 
syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702  40 90, 
1702 90 50 and 2106 90 55 or milk products:  
– – – Containing starch, glucose, glucose syrup, maltodextrine or ma ltodextrine 
syrup:  
– – – –  Containing no starch or containing 10 % or less by weight of s tarch:  
2309 10 11  – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  0,0 1  
2309 10 13  – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  591,3 €/t  4  
2309 10 15  – – – – –  Containing not less than 50 % but less than 75 % by weight of milk 
products  867,0 €/t  4  
2309 10 19  – – – – –  Containing not less than 75 % by weight of milk products  1 126,0 €/t  4  
– – – –  Containing more than 10 % but not more than 30 % by weight of starch:  
2309 10 31  – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  0,0 1  
2309 10 33  – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  629,3 €/t  4  
2309 10 39  – – – – –  Containing not less than 50 % by weight of milk products  1 054,3 €/t  4  
– – – –  Containing more than 30 % by weight of starch:  
2309 10 51  – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  121,0 €/t  4  
2309 10 53  – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  685,3 €/t  4  
2309 10 59  – – – – –  Containing not less than 50 % by weight of milk products  866,7 €/t  4  
2309 10 70  – – –  Containing no starch, glucose, glucose syrup, maltodextrine or  maltodex­
trine syrup but containing milk products  1 126,0 €/t  4  
2309 10 90  –  –  Other  3,9 2  
2309 90  –  Other:  
2309 90 10  –  –  Fish or marine mammal solubles  0,0  1  
2309 90 20  –  –  Products referred to in Additional Note 5 to this Chapter  0,0  1  
– – Other:  
– – – Containing starch, glucose, glucose syrup, maltodextrine or ma ltodextrine 
syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702  40 90, 
1702 90 50 and 2106 90 55 or milk products:  
– – – –  Containing starch, glucose, glucose syrup, maltodextrine or ma ltodextrin 
syrup:  
– – – – –  Containing no starch or containing 10 % or less by weight of s tarch:  ▼M1
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Item Description  Base rate  Category  
2309 90 31  – – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  27,3 €/t  1  
2309 90 33  – – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  591,3 €/t  4  
2309 90 35  – – – – – –  Containing not less than 50 % but less than 75 % by weight of milk 
products  867,0 €/t  4  
2309 90 39  – – – – – –  Containing not less than 75 % by weight of milk products  1 126,0 €/t  4  
– – – – –  Containing more than 10 % but not more than 30 % by weight of starch:  
2309 90 41  – – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  65,3 €/t  1  
2309 90 43  – – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  629,3 €/t  4  
2309 90 49  – – – – – –  Containing not less than 50 % by weight of milk products  1 054,3 €/t  4  
– – – – –  Containing more than 30 % by weight of starch:  
2309 90 51  – – – – – –  Containing no milk products or containing less than 10 % by we ight of 
such products  121,0 €/t  4  
2309 90 53  – – – – – –  Containing not less than 10 % but less than 50 % by weight of milk 
products  685,3 €/t  4  
2309 90 59  – – – – – –  Containing not less than 50 % by weight of milk products  866,7 €/t  4  
2309 90 70  – – – –  Containing no starch, glucose, glucose syrup, maltodextrine or  maltodex­
trine syrup but containing milk products  1 126,0 €/t  4  
– – – Other:  
2309 90 91  – – – –  Beet-pulp with added molasses  4,5  2  
2309 90 93  – – – –  Premixtures  3,9  2  
– – – –  Other:  
2309 90 95  – – – – –  Containing by weight 49 % or more of choline chloride, on orga nic or 
inorganic base  3,9 2  
2309 90 97  – – – – –  Other  3,9  2  
24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES  
2401  Unmanufactured tobacco; tobacco refuse:  
2401 10  –  Tobacco, not stemmed/stripped:  
– – Flue-cured Virginia type and light air-cured Burley type tobac co (including 
Burley hybrids); light air-cured Maryland type and fire-cured t obacco:  
2401 10 10  – – –  Flue-cured Virginia type  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  3 
2401 10 20  – – –  Light air-cured Burley type (including Burley hybrids)  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  3 
2401 10 30  – – –  Light air-cured Maryland type  6,9 MIN 8,4 €/100 kg 
MAX 9,1 €/100 kg  2 
– – – Fire-cured tobacco:  
2401 10 41  – – – –  Kentucky type  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  2 ▼M1
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Item Description  Base rate  Category  
2401 10 49  – – – –  Other  6,9 MIN 8,4 €/100 kg 
MAX 9,1 €/100 kg  3 
– – Other:  
2401 10 50  – – –  Light air-cured tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 10 60  – – –  Sun-cured Oriental type tobacco  10,2 MIN 20,4 
€/100 kg MAX 51,8 
€/100 kg  2 
2401 10 70  – – –  Dark air-cured tobacco  8,4 MIN 16,8 €/100 kg 
MAX 42,7 €/100 kg  2 
2401 10 80  – – –  Flue-cured tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 10 90  – – –  Other tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 20  –  Tobacco, partly or wholly stemmed/stripped:  
– – Flue-cured Virginia type and light air-cured Burley type tobac co (including 
Burley hybrids); light air-cured Maryland type and fire-cured t obacco:  
2401 20 10  – – –  Flue-cured Virginia type  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  3 
2401 20 20  – – –  Light air-cured Burley type (including Burley hybrids)  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  3 
2401 20 30  – – –  Light air-cured Maryland type  6,9 MIN 8,4 €/100 kg 
MAX 9,1 €/100 kg  2 
– – – Fire-cured tobacco:  
2401 20 41  – – – –  Kentucky type  16,9 MIN 20,4 
€/100 kg MAX 22,1 
€/100 kg  2 
2401 20 49  – – – –  Other  6,9 MIN 8,4 €/100 kg 
MAX 9,1 €/100 kg  2 
– – Other:  
2401 20 50  – – –  Light air-cured tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 20 60  – – –  Sun-cured Oriental type tobacco  10,2 MIN 20,4 
€/100 kg MAX 51,8 
€/100 kg  2 
2401 20 70  – – –  Dark air-cured tobacco  10,2 MIN 20,4 
€/100 kg MAX 51,8 
€/100 kg  2 
2401 20 80  – – –  Flue-cured tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 20 90  – – –  Other tobacco  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2401 30 00  –  Tobacco refuse  4,2 MIN 8,4 €/100 kg 
MAX 21,3 €/100 kg  2 
2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:  
2402 10 00  –  Cigars, cheroots and cigarillos, containing tobacco  12,1  2  
2402 20  –  Cigarettes containing tobacco:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 173  
Item Description  Base rate  Category  
2402 20 10  –  –  Containing cloves  25,6  2  
2402 20 90  –  –  Other  47,8 2  
2402 90 00  –  Other  47,8 2  
2403  Other manufactured tobacco and manufactured tobacco substitute s; ‘homogeni­
sed’ or ‘reconstituted’ tobacco; tobacco extracts and essences:  
2403 10  –  Smoking tobacco, whether or not containing tobacco substitutes  in any pro­
portion:  
2403 10 10  –  –  In immediate packings of a net content not exceeding 500 g  62,2  2  
2403 10 90  –  –  Other  62,2 2  
– Other:  
2403 91 00  –  –  ‘Homogenised’ or ‘reconstituted’ tobacco  13,7  2  
2403 99  –  –  Other:  
2403 99 10  – – –  Chewing tobacco and snuff  34,5  2  
2403 99 90  – – –  Other  13,7 2  
25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, 
LIME AND CEMENT  
2501  Salt (including table salt and denatured salt) and pure sodium  chloride, whether 
or not in aqueous solution or containing added anti-caking or f ree-flowing 
agents; sea water:  
2501 00 10  –  Sea water and salt liquors  0,0  A  
– Common salt (including table salt and denatured salt) and pure  sodium chlo­
ride, whether or not in aqueous solution or containing added an ti-caking or 
free-flowing agents:  
2501 00 31  –  –  For chemical transformation (separation of Na from Cl) for the  manufacture 
of other products  0,0 A  
– – Other:  
2501 00 51  – – –  Denatured or for industrial uses (including refining) other th an the preser­
vation or preparation of foodstuffs for human or animal consump tion 1,7 €/1 000 kg/net  B  
– – – Other:  
2501 00 91  – – – –  Salt suitable for human consumption  2,6 €/1 000 kg/net  B  
2501 00 99  – – – –  Other  2,6 €/1 000 kg/net  B  
2502 00 00  Unroasted iron pyrites  0,0  A  
2503  Sulphur of all kinds, other than sublimed sulphur, precipitate d sulphur and 
colloidal sulphur:  
2503 00 10  –  Crude or unrefined sulphur  0,0  A  
2503 00 90  –  Other  1,7 B  
2504  Natural graphite:  
2504 10 00  –  In powder or in flakes  0,0  A  
2504 90 00  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 174  
Item Description  Base rate  Category  
2505  Natural sands of all kinds, whether or not coloured, other tha n metal-bearing 
sands of Chapter 26:  
2505 10 00  –  Silica sands and quartz sands  0,0  A  
2505 90 00  –  Other  0,0 A  
2506  Quartz (other than natural sands); quartzite, whether or not r oughly trimmed or 
merely cut, by sawing or otherwise, into blocks or slabs of a r ectangular (in­
cluding square) shape:  
2506 10 00  –  Quartz  0,0 A  
– Quartzite:  
2506 21 00  –  –  Crude or roughly trimmed  0,0  A  
2506 29 00  –  –  Other  0,0 A  
2507  Kaolin and other kaolinic clays, whether or not calcined:  
2507 00 20  –  Kaolin  0,0 A  
2507 00 80  –  Other kaolinic clays  0,0  A  
2508  Other clays (not including expanded clays of heading No 6806),  andalusite, 
kyanite and sillimanite, whether or not calcined; mullite; cham otte or dinas 
earths:  
2508 10 00  –  Bentonite  0,0 A  
2508 20 00  –  Decolourising earths and fuller's earth  0,0  A  
2508 30 00  –  Fire-clay  0,0 A  
2508 40 00  –  Other clays  0,0  A  
2508 50 00  –  Andalusite, kyanite and sillimanite  0,0  A  
2508 60 00  –  Mullite  0,0 A  
2508 70  –  Chamotte or dinas earths:  
2508 70 10  –  –  Chamotte earth  0,0  A  
2508 70 90  –  –  Dinas earth  0,0  A  
2509 00 00  Chalk  0,0 A  
2510  Natural calcium phosphates, natural aluminium calcium phosphat es and phos­
phatic chalk:  
2510 10 00  –  Unground  0,0 A  
2510 20 00  –  Ground  0,0 A  
2511  Natural barium sulphate (barytes); natural barium carbonate (w itherite), whether 
or not calcined, other than barium oxide of heading No 2816:  
2511 10 00  –  Natural barium sulphate (barytes)  0,0  A  
2511 20 00  –  Natural barium carbonate (witherite)  0,0  A  
2512 00 00  Siliceous fossil meals (for example, kieselguhr, tripolite and  diatomite) and 
similar siliceous earths, whether or not calcined, of an appare nt specific gravity 
of 1 or less  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 175  
Item Description  Base rate  Category  
2513  Pumice stone; emery; natural corundum, natural garnet and othe r natural abra­
sives, whether or not heat-treated:  
– Pumice stone:  
2513 11 00  –  –  Crude or in irregular pieces, including crushed pumice (‘bimsk ies’) 0,0  A  
2513 19 00  –  –  Other  0,0 A  
2513 20 00  –  Emery, natural corundum, natural garnet and other natural abra sives  0,0  A  
2514 00 00  Slate, whether or not roughly trimmed or merely cut, by sawing  or otherwise, 
into blocks or slabs of a rectangular (including square) shape  0,0 A  
2515  Marble, travertine, ecaussine and other calcareous monumental or building stone 
of an apparent specific gravity of 2,5 or more, and alabaster, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into blo cks or slabs of a 
rectangular (including square) shape:  
– Marble and travertine:  
2515 11 00  –  –  Crude or roughly trimmed  0,0  A  
2515 12  –  –  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape:  
2515 12 20  – – –  Of a thickness not exceeding 4 cm  0,0  A  
2515 12 50  – – –  Of a thickness exceeding 4 cm but not exceeding 25 cm  0,0  A  
2515 12 90  – – –  Other  0,0 A  
2515 20 00  –  Ecaussine and other calcareous monumental or building stone; a labaster  0,0  A  
2516  Granite, porphyry, basalt, sandstone and other monumental or b uilding stone, 
whether or not roughly trimmed or merely cut, by sawing or othe rwise, into 
blocks or slabs of a rectangular (including square) shape:  
– Granite:  
2516 11 00  –  –  Crude or roughly trimmed  0,0  A  
2516 12  –  –  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape:  
2516 12 10  – – –  Of a thickness not exceeding 25 cm  0,0  A  
2516 12 90  – – –  Other  0,0 A  
– Sandstone:  
2516 21 00  –  –  Crude or roughly trimmed  0,0  A  
2516 22  –  –  Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape:  
2516 22 10  – – –  Of a thickness not exceeding 25 cm  0,0  A  
2516 22 90  – – –  Other  0,0 A  
2516 90  –  Other monumental or building stone:  
2516 90 10  –  –  Porphyry, syenite, lava, basalt, gneiss, trachyte and other si milar hard rocks, 
merely cut, by sawing or otherwise, into blocks or slabs of a r ectangular 
(including square) shape, of a thickness not exceeding 25 cm  0,0 A  
2516 90 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 176  
Item Description  Base rate  Category  
2517  Pebbles, gravel, broken or crushed stone, of a kind commonly u sed for concrete 
aggregates, for road metalling or for railway or other ballast,  shingle and flint, 
whether or not heat-treated; macadam of slag, dross or similar industrial waste, 
whether or not incorporating the materials cited in the first p art of the heading; 
tarred macadam; granules, chippings and powder, of stones of he ading No 2515 
or 2516, whether or not heat-treated:  
2517 10  –  Pebbles, gravel, broken or crushed stone, of a kind commonly u sed for con­
crete aggregates, for road metalling or for railway or other ba llast, shingle and 
flint, whether or not heat-treated:  
2517 10 10  –  –  Pebbles, gravel, shingle and flint  0,0  A  
2517 10 20  –  –  Limestone, dolomite and other calcareous stone, broken or crus hed 0,0  A  
2517 10 80  –  –  Other  0,0 A  
2517 20 00  –  Macadam of slag, dross or similar industrial waste, whether or  not incorpora­
ting the materials cited in subheading 2517 10  0,0 A  
2517 30 00  –  Tarred macadam  0,0  A  
– Granules, chippings and powder, of stones of heading No 2515 o r 2516, 
whether or not heat-treated:  
2517 41 00  –  –  Of marble  0,0  A  
2517 49 00  –  –  Other  0,0 A  
2518  Dolomite, whether or not calcined; dolomite, roughly trimmed o r merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular (inc luding square) 
shape; agglomerated dolomite (including tarred dolomite):  
2518 10 00  –  Dolomite not calcined  0,0  A  
2518 20 00  –  Calcined dolomite  0,0  A  
2518 30 00  –  Agglomerated dolomite (including tarred dolomite)  0,0  A  
2519  Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sinte­
red) magnesia, whether or not containing small quantities of ot her oxides added 
before sintering; other magnesium oxide, whether or not pure:  
2519 10 00  –  Natural magnesium carbonate (magnesite)  0,0  A  
2519 90  –  Other:  
2519 90 10  –  –  Magnesium oxide, other than calcined natural magnesium carbona te 0,0  A  
2519 90 30  –  –  Dead-burned (sintered) magnesia  0,0  A  
2519 90 90  –  –  Other  0,0 A  
2520  Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) 
whether or not coloured, with or without small quantities of ac celerators or 
retarders:  
2520 10 00  –  Gypsum; anhydrite  0,0  A  
2520 20  –  Plasters:  
2520 20 10  –  –  Building  0,0 A  
2520 20 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 177  
Item Description  Base rate  Category  
2521 00 00  Limestone flux; limestone and other calcareous stone, of a kin d used for the 
manufacture of lime or cement  0,0 A  
2522  Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydro­
xide of heading No 2825:  
2522 10 00  –  Quicklime  0,0 A  
2522 20 00  –  Slaked lime  0,0  A  
2522 30 00  –  Hydraulic lime  0,0  A  
2523  Portland cement, aluminous cement, slag cement, supersulphate cement and 
similar hydraulic cements, whether or not coloured or in the fo rm of clinkers:  
2523 10 00  –  Cement clinkers  0,0  A  
– Portland cement:  
2523 21 00  –  –  White cement, whether or not artificially coloured  0,0  A  
2523 29 00  –  –  Other  0,0 A  
2523 30 00  –  Aluminous cement  0,0  A  
2523 90  –  Other hydraulic cements:  
2523 90 10  –  –  Blast furnace cement  0,0  A  
2523 90 30  –  –  Pozzolanic cement  0,0  A  
2523 90 90  –  –  Other  0,0 A  
2524  Asbestos:  
2524 00 30  –  Fibres, flakes or powder  0,0  A  
2524 00 80  –  Other  0,0 A  
2525  Mica, including splittings; mica waste:  
2525 10 00  –  Crude mica and mica rifted into sheets or splittings  0,0  A  
2525 20 00  –  Mica powder  0,0  A  
2525 30 00  –  Mica waste  0,0  A  
2526  Natural steatite, whether or not roughly trimmed or merely cut , by sawing or 
otherwise, into blocks or slabs of a rectangular (including squ are) shape; talc:  
2526 10 00  –  Not crushed, not powdered  0,0  A  
2526 20 00  –  Crushed or powdered  0,0  A  
2527 00 00  Natural cryolite; natural chiolite  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 178  
Item Description  Base rate  Category  
2528  Natural borates and concentrates thereof (whether or not calci ned), but not 
including borates separated from natural brine; natural boric a cid containing 
not more than 85 % of H  3 BO  3 calculated on the dry weight:  
2528 10 00  –  Natural sodium borates and concentrates thereof (whether or no t calcined)  0,0  A  
2528 90 00  –  Other  0,0 A  
2529  Felspar; leucite; nepheline and nepheline syenite; fluorspar:  
2529 10 00  –  Felspar  0,0 A  
– Fluorspar:  
2529 21 00  –  –  Containing by weight 97 % or less of calcium fluoride  0,0  A  
2529 22 00  –  –  Containing by weight more than 97 % of calcium fluoride  0,0  A  
2529 30 00  –  Leucite; nepheline and nepheline syenite  0,0  A  
2530  Mineral substances not elsewhere specified or included:  
2530 10  –  Vermiculite, perlite and chlorites, unexpanded:  
2530 10 10  –  –  Perlite  0,0 A  
2530 10 90  –  –  Vermiculite and chlorites  0,0  A  
2530 20 00  –  Kieserite, epsomite (natural magnesium sulphates)  0,0  A  
2530 40 00  –  Natural micaceous iron oxides  0,0  A  
2530 90  –  Other:  
2530 90 20  –  –  Sepiolite  0,0 A  
2530 90 95  –  –  Other  0,0 A  
26 ORES, SLAG AND ASH  
2601  Iron ores and concentrates, including roasted iron pyrites:  
– Iron ores and concentrates, other than roasted iron pyrites:  
2601 11 00  –  –  Non-agglomerated  0,0  A  
2601 12 00  –  –  Agglomerated  0,0  A  
2601 20 00  –  Roasted iron pyrites  0,0  A  
2602 00 00  Manganese ores and concentrates, including ferruginous mangane se ores and 
concentrates with a manganese content of 20 % or more, calculat ed on the 
dry weight  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 179  
Item Description  Base rate  Category  
2603 00 00  Copper ores and concentrates  0,0  A  
2604 00 00  Nickel ores and concentrates  0,0  A  
2605 00 00  Cobalt ores and concentrates  0,0  A  
2606 00 00  Aluminium ores and concentrates  0,0  A  
2607 00 00  Lead ores and concentrates  0,0  A  
2608 00 00  Zinc ores and concentrates  0,0  A  
2609 00 00  Tin ores and concentrates  0,0  A  
2610 00 00  Chromium ores and concentrates  0,0  A  
2611 00 00  Tungsten ores and concentrates  0,0  A  
2612  Uranium or thorium ores and concentrates:  
2612 10  –  Uranium ores and concentrates:  
2612 10 10  –  –  Uranium ores and pitchblende, and concentrates thereof, with a  uranium 
content of more than 5 % by weight  0,0 A  
2612 10 90  –  –  Other  0,0 A  
2612 20  –  Thorium ores and concentrates:  
2612 20 10  –  –  Monazite; urano-thorianite and other thorium ores and concentr ates, with a 
thorium content of more than 20 % by weight  0,0 A  
2612 20 90  –  –  Other  0,0 A  
2613  Molybdenum ores and concentrates:  
2613 10 00  –  Roasted  0,0 A  
2613 90 00  –  Other  0,0 A  
2614  Titanium ores and concentrates:  
2614 00 10  –  Ilmenite and concentrates thereof  0,0  A  
2614 00 90  –  Other  0,0 A  
2615  Niobium, tantalum, vanadium or zirconium ores and concentrates : 
2615 10 00  –  Zirconium ores and concentrates  0,0  A  
2615 90  –  Other:  
2615 90 10  –  –  Niobium and tantalum ores and concentrates  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 180  
Item Description  Base rate  Category  
2615 90 90  –  –  Vanadium ores and concentrates  0,0  A  
2616  Precious metal ores and concentrates:  
2616 10 00  –  Silver ores and concentrates  0,0  A  
2616 90 00  –  Other  0,0 A  
2617  Other ores and concentrates:  
2617 10 00  –  Antimony ores and concentrates  0,0  A  
2617 90 00  –  Other  0,0 A  
2618 00 00  Granulated slag (slag sand) from the manufacture of iron or st eel 0,0  A  
2619  Slag, dross (other than granulated slag), scalings and other w aste from the 
manufacture of iron or steel:  
2619 00 10  –  Blast-furnace dust  0,0  A  
– Other:  
2619 00 91  –  –  Waste suitable for the recovery of iron or manganese  0,0  A  
2619 00 93  –  –  Slag suitable for the extraction of titanium oxide  0,0  A  
2619 00 95  –  –  Waste suitable for the extraction of vanadium  0,0  A  
2619 00 99  –  –  Other  0,0 A  
2620  Ash and residues (other than from the manufacture of iron or s teel), containing 
metals or metal compounds:  
– Containing mainly zinc:  
2620 11 00  –  –  Hard zinc spelter  0,0  A  
2620 19 00  –  –  Other  0,0 A  
2620 20 00  –  Containing mainly lead  0,0  A  
2620 30 00  –  Containing mainly copper  0,0  A  
2620 40 00  –  Containing mainly aluminium  0,0  A  
2620 50 00  –  Containing mainly vanadium  0,0  A  
2620 90  –  Other:  
2620 90 10  –  –  Containing mainly nickel  0,0  A  
2620 90 20  –  –  Containing mainly niobium and tantalum  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 181  
Item Description  Base rate  Category  
2620 90 30  –  –  Containing mainly tungsten  0,0  A  
2620 90 40  –  –  Containing mainly tin  0,0  A  
2620 90 50  –  –  Containing mainly molybdenum  0,0  A  
2620 90 60  –  –  Containing mainly titanium  0,0  A  
2620 90 70  –  –  Containing mainly antimony  0,0  A  
2620 90 80  –  –  Containing mainly cobalt  0,0  A  
2620 90 91  –  –  Containing mainly zirconium  0,0  A  
2620 90 99  –  –  Other  0,0 A  
2621 00 00  Other slag and ash, including seaweed ash (kelp)  0,0  A  
27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTI­
LLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES  
2701  Coal; briquettes, ovoids and similar solid fuels manufactured from coal:  
– Coal, whether or not pulverised, but not agglomerated:  
2701 11  –  –  Anthracite:  
2701 11 10  – – –  Having a volatile matter limit (on a dry, mineral-matter-free basis) not 
exceeding 10 %  0,0 A  
2701 11 90  – – –  Other  0,0 A  
2701 12  –  –  Bituminous coal:  
2701 12 10  – – –  Coking coal  0,0  A  
2701 12 90  – – –  Other  0,0 A  
2701 19 00  –  –  Other coal  0,0  A  
2701 20 00  –  Briquettes, ovoids and similar solid fuels manufactured from c oal 0,0  A  
2702  Lignite, whether or not agglomerated, excluding jet:  
2702 10 00  –  Lignite, whether or not pulverised, but not agglomerated  0,0  A  
2702 20 00  –  Agglomerated lignite  0,0  A  
2703 00 00  Peat (including peat litter), whether or not agglomerated  0,0  A  
2704  Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; 
retort carbon:  
– Coke and semi-coke of coal:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 182  
Item Description  Base rate  Category  
2704 00 11  –  –  For the manufacture of electrodes  0,0  A  
2704 00 19  –  –  Other  0,0 A  
2704 00 30  –  Coke and semi-coke of lignite  0,0  A  
2704 00 90  –  Other  0,0 A  
2705 00 00  Coal gas, water gas, producer gas and similar gases, other tha n petroleum gases 
and other gaseous hydrocarbons  0,0 A  
2706 00 00  Tar distilled from coal, from lignite or from peat, and other mineral tars, whether 
or not dehydrated or partially distilled, including reconstitut ed tars  0,0 A  
2707  Oils and other products of the distillation of high temperatur e coal tar; similar 
products in which the weight of the aromatic constituents excee ds that of the 
non-aromatic constituents:  
2707 10  –  Benzole:  
2707 10 10  –  –  For use as a power or heating fuel  0,0  A  
2707 10 90  –  –  For other purposes  0,0  A  
2707 20  –  Toluole:  
2707 20 10  –  –  For use as a power or heating fuel  0,0  A  
2707 20 90  –  –  For other purposes  0,0  A  
2707 30  –  Xylole:  
2707 30 10  –  –  For use as a power or heating fuel  0,0  A  
2707 30 90  –  –  For other purposes  0,0  A  
2707 40 00  –  Naphthalene  0,0  A  
2707 50  –  Other aromatic hydrocarbon mixtures of which 65 % or more by v olume 
(including losses) distils at 250 °C by the ASTM D 86 method:  
2707 50 10  –  –  For use as power or heating fuels  0,0  A  
2707 50 90  –  –  For other purposes  0,0  A  
2707 60 00  –  Phenols  0,0 A  
– Other:  
2707 91 00  –  –  Creosote oils  0,0  A  
2707 99  –  –  Other:  
– – – Crude oils:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 183  
Item Description  Base rate  Category  
2707 99 11  – – – –  Crude light oils of which 90 % or more by volume distils at te mperatures 
of up to 200 °C  0,0 A  
2707 99 19  – – – –  Other  0,0 A  
2707 99 30  – – –  Sulphuretted toppings  0,0  A  
2707 99 50  – – –  Basic products  0,0  A  
2707 99 70  – – –  Anthracene  0,0  A  
– – – Other:  
2707 99 91  – – – –  For the manufacture of the products of heading No 2803  0,0  A  
2707 99 99  – – – –  Other  0,0 A  
2708  Pitch and pitch coke, obtained from coal tar or from other min eral tars:  
2708 10 00  –  Pitch  0,0 A  
2708 20 00  –  Pitch coke  0,0 A  
2709  Petroleum oils and oils obtained from bituminous minerals, cru de: 
2709 00 10  –  Natural gas condensates  0,0  A  
2709 00 90  –  Other  0,0 A  
2710  Petroleum oils and oils obtained from bituminous minerals, oth er than crude; 
preparations not elsewhere specified or included, containing by  weight 70 % or 
more of petroleum oils or of oils obtained from bituminous mine rals, these oils 
being the basic constituents of the preparations:  
– Light oils:  
2710 00 11  –  –  For undergoing a specific process  0,0  A  
2710 00 15  –  –  For undergoing chemical transformation by a process other than  those spe­
cified in respect of subheading 2710 00 11  0,0 A  
– – For other purposes:  
– – – Special spirits:  
2710 00 21  – – – –  White spirit  0,0  A  
2710 00 25  – – – –  Other  0,0 A  
– – – Other:  
– – – –  Motor spirit:  
2710 00 26  – – – – –  Aviation spirit  0,0  A  
– – – – –  Other, with a lead content:  
– – – – – –  Not exceeding 0,013 g per litre:  
2710 00 27  – – – – – – –  With an octane number of less than 95  0,0  A  
2710 00 29  – – – – – – –  With an octane number of 95 or more but less than 98  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 184  
Item Description  Base rate  Category  
2710 00 32  – – – – – – –  With an octane number of 98 or more  0,0  A  
– – – – – –  Exceeding 0,013 g per litre:  
2710 00 34  – – – – – – –  With an octane number of less than 98  0,0  A  
2710 00 36  – – – – – – –  With an octane number of 98 or more  0,0  A  
2710 00 37  – – – –  Spirit type jet fuel  0,0  A  
2710 00 39  – – – –  Other light oils  0,0  A  
– Medium oils:  
2710 00 41  –  –  For undergoing a specific process  0,0  A  
2710 00 45  –  –  For undergoing chemical transformation by a process other than  those spe­
cified in respect of subheading 2710 00 41  0,0 A  
– – For other purposes:  
– – – Kerosene:  
2710 00 51  – – – –  Jet fuel  0,0  A  
2710 00 55  – – – –  Other  0,0 A  
2710 00 59  – – –  Other  0,0 A  
– Heavy oils:  
– – Gas oils:  
2710 00 61  – – –  For undergoing a specific process  0,0  A  
2710 00 65  – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2710 00 61  0,0 A  
– – – For other purposes:  
2710 00 66  – – – –  With a sulphur content not exceeding 0,05 % by weight  0,0  A  
2710 00 67  – – – –  With a sulphur content exceeding 0,05 % by weight but not exce eding 
0,2 % by weight  0,0 A  
2710 00 68  – – – –  With a sulphur content exceeding 0,2 % by weight  0,0  A  
– – Fuel oils:  
2710 00 71  – – –  For undergoing a specific process  0,0  A  
2710 00 72  – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2710 00 71  0,0 A  
– – – For other purposes:  
2710 00 74  – – – –  With a sulphur content not exceeding 1 % by weight  0,0  A  
2710 00 76  – – – –  With a sulphur content exceeding 1 % by weight but not exceedi ng 2 % 
by weight  0,0 A  
2710 00 77  – – – –  With a sulphur content exceeding 2 % by weight but not exceedi ng 2,8 % 
by weight  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 185  
Item Description  Base rate  Category  
2710 00 78  – – – –  With a sulphur content exceeding 2,8 % by weight  0,0  A  
– – Lubricating oils; other oils:  
2710 00 81  – – –  For undergoing a specific process  0,0  A  
2710 00 83  – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2710 00 81  0,0 A  
2710 00 85  – – –  To be mixed in accordance with the terms of additional Note 6 to this 
Chapter  0,0 A  
– – – For other purposes:  
2710 00 87  – – – –  Motor oils, compressor lube oils, turbine lube oils  0,0  A  
2710 00 88  – – – –  Liquids for hydraulic purposes  0,0  A  
2710 00 89  – – – –  White oils, liquid paraffin  0,0  A  
2710 00 92  – – – –  Gear oils and reductor oils  0,0  A  
2710 00 94  – – – –  Metal-working compounds, mould release oils, anticorrosion oil s 0,0  A  
2710 00 96  – – – –  Electrical insulating oils  0,0  A  
2710 00 98  – – – –  Other lubricating oils and other oils  0,0  A  
2711  Petroleum gases and other gaseous hydrocarbons:  
– Liquefied:  
2711 11 00  –  –  Natural gas  0,0  A  
2711 12  –  –  Propane:  
– – – Propane of a purity not less than 99 %:  
2711 12 11  – – – –  For use as a power or heating fuel  0,0  A  
2711 12 19  – – – –  For other purposes  0,0  A  
– – – Other:  
2711 12 91  – – – –  For undergoing a specific process  0,0  A  
2711 12 93  – – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2711 12 91  0,0 A  
– – – –  For other purposes:  
2711 12 94  – – – – –  Of a purity exceeding 90 % but less than 99 %  0,0  A  
2711 12 97  – – – – –  Other  0,0  A  
2711 13  –  –  Butanes:  
2711 13 10  – – –  For undergoing a specific process  0,0  A  
2711 13 30  – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2711 13 10  0,0 A  
– – – For other purposes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 186  
Item Description  Base rate  Category  
2711 13 91  – – – –  Of a purity exceeding 90 % but less than 95 %  0,0  A  
2711 13 97  – – – –  Other  0,0 A  
2711 14 00  –  –  Ethylene, propylene, butylene and butadiene  0,0  A  
2711 19 00  –  –  Other  0,0 A  
– In gaseous state:  
2711 21 00  –  –  Natural gas  0,0  A  
2711 29 00  –  –  Other  0,0 A  
2712  Petroleum jelly; paraffin wax, microcrystalline petroleum wax,  slack wax, ozo­
kerite, lignite wax, peat wax, other mineral waxes, and similar  products obtained 
by synthesis or by other processes, whether or not coloured:  
2712 10  –  Petroleum jelly:  
2712 10 10  –  –  Crude  0,0 A  
2712 10 90  –  –  Other  0,0 A  
2712 20  –  Paraffin wax containing by weight less than 0,75 % of oil:  
2712 20 10  –  –  Synthetic paraffin wax of a molecular weight of 460 or more bu t not excee­
ding 1 560  0,0 A  
2712 20 90  –  –  Other  0,0 A  
2712 90  –  Other:  
– – Ozokerite, lignite wax or peat wax (natural products):  
2712 90 11  – – –  Crude  0,0 A  
2712 90 19  – – –  Other  0,0 A  
– – Other:  
– – – Crude:  
2712 90 31  – – – –  For undergoing a specific process  0,0  A  
2712 90 33  – – – –  For undergoing chemical transformation by a process other than  those 
specified in respect of subheading 2712 90 31  0,0 A  
2712 90 39  – – – –  For other purposes  0,0  A  
– – – Other:  
2712 90 91  – – – –  Blend of 1-alkenes containing by weight 80 % or more of 1-alke nes of a 
chain-length of 24 carbon atoms or more but not exceeding 28 ca rbon 
atoms  0,0 A  
2712 90 99  – – – –  Other  0,0 A  
2713  Petroleum coke, petroleum bitumen and other residues of petrol eum oils or of 
oils obtained from bituminous minerals:  
– Petroleum coke:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 187  
Item Description  Base rate  Category  
2713 11 00  –  –  Not calcined  0,0  A  
2713 12 00  –  –  Calcined  0,0 A  
2713 20 00  –  Petroleum bitumen  0,0  A  
2713 90  –  Other residues of petroleum oils or of oils obtained from bitu minous minerals:  
2713 90 10  –  –  For the manufacture of the products of heading No 2803  0,0  A  
2713 90 90  –  –  Other  0,0 A  
2714  Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites 
and asphaltic rocks:  
2714 10 00  –  Bituminous or oil shale and tar sands  0,0  A  
2714 90 00  –  Other  0,0 A  
2715  Bituminous mixtures based on natural asphalt, on natural bitum en, on petroleum 
bitumen, on mineral tar or on mineral tar pitch (for example, b ituminous mas­
tics, cut-backs):  
2715 00 10  –  Bituminous mastics  0,0  A  
2715 00 90  –  Other  0,0 A  
2716 00 00  Electrical energy  0,0  A  
28 PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  
I. CHEMICAL ELEMENTS  
2801  Fluorine, chlorine, bromine and iodine:  
2801 10 00  –  Chlorine  0,0 A  
2801 20 00  –  Iodine  0,0 A  
2801 30  –  Fluorine; bromine:  
2801 30 10  –  –  Fluorine  0,0 A  
2801 30 90  –  –  Bromine  0,0 A  
2802 00 00  Sulphur, sublimed or precipitated; colloidal sulphur  0,0  A  
2803  Carbon (carbon blacks and other forms of carbon not elsewhere specified or 
included):  
2803 00 10  –  Methane black  0,0  A  
2803 00 80  –  Other  0,0 A  
2804  Hydrogen, rare gases and other non-metals:  
2804 10 00  –  Hydrogen  0,0 A  
– Rare gases:  
2804 21 00  –  –  Argon  0,0 A  
2804 29  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 188  
Item Description  Base rate  Category  
2804 29 10  – – –  Helium  0,0 A  
2804 29 90  – – –  Other  0,0 A  
2804 30 00  –  Nitrogen  0,0 A  
2804 40 00  –  Oxygen  0,0 A  
2804 50  –  Boron; tellurium:  
2804 50 10  –  –  Boron  0,0 A  
2804 50 90  –  –  Tellurium  0,0 A  
– Silicon:  
2804 61 00  –  –  Containing by weight not less than 99,99 % of silicon  0,0  A  
2804 69 00  –  –  Other  5,5 B  
2804 70 00  –  Phosphorus  0,0 A  
2804 80 00  –  Arsenic  0,0 A  
2804 90 00  –  Selenium  0,0 A  
2805  Alkali or alkaline-earth metals; rare-earth metals, scandium a nd yttrium, whether 
or not intermixed or interalloyed; mercury:  
– Alkali metals:  
2805 11 00  –  –  Sodium  5,0 B  
2805 19 00  –  –  Other  4,1 B  
– Alkaline-earth metals:  
2805 21 00  –  –  Calcium  5,5 B  
2805 22 00  –  –  Strontium and barium  5,5  B  
2805 30  –  Rare-earth metals, scandium and yttrium, whether or not interm ixed or intera­
lloyed:  
2805 30 10  –  –  Intermixtures or interalloys  8,8  B  
2805 30 90  –  –  Other  2,7 B  
2805 40  –  Mercury:  
2805 40 10  –  –  In flasks of a net content of 34,5 kg (standard weight), of a fob value, per 
flask, not exceeding 224 ECU  3,0 B  
2805 40 90  –  –  Other  0,0 A  
II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF 
NON-METALS  
2806  Hydrogen chloride (hydrochloric acid); chlorosulphuric acid:  
2806 10 00  –  Hydrogen chloride (hydrochloric acid)  0,0  A  
2806 20 00  –  Chlorosulphuric acid  0,0  A  ▼M1
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Item Description  Base rate  Category  
2807  Sulphuric acid; oleum:  
2807 00 10  –  Sulphuric acid  0,0  A  
2807 00 90  –  Oleum  0,0 A  
2808 00 00  Nitric acid; sulphonitric acids  0,0  A  
2809  Diphosphorus pentaoxide; phosphoric acid and polyphosphoric ac ids: 
2809 10 00  –  Diphosphorus pentaoxide  0,0  A  
2809 20 00  –  Phosphoric acid and polyphosphoric acids  0,0  A  
2810  Oxides of boron; boric acids:  
2810 00 10  –  Diboron trioxide  0,0  A  
2810 00 90  –  Other  0,0 A  
2811  Other inorganic acids and other inorganic oxygen compounds of non-metals:  
– Other inorganic acids:  
2811 11 00  –  –  Hydrogen fluoride (hydrofluoric acid)  0,0  A  
2811 19  –  –  Other:  
2811 19 10  – – –  Hydrogen bromide (hydrobromic acid)  0,0  A  
2811 19 20  – – –  Hydrogen cyanide (hydrocyanic acid)  0,0  A  
2811 19 80  – – –  Other  0,0 A  
– Other inorganic oxygen compounds of non-metals:  
2811 21 00  –  –  Carbon dioxide  0,0  A  
2811 22 00  –  –  Silicon dioxide  0,0  A  
2811 23 00  –  –  Sulphur dioxide  0,0  A  
2811 29  –  –  Other:  
2811 29 10  – – –  Sulphur trioxide (sulphuric anhydride); diarsenic trioxide  0,0  A  
2811 29 30  – – –  Nitrogen oxides  0,0  A  
2811 29 90  – – –  Other  0,0 A  
III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS  
2812  Halides and halide oxides of non-metals:  
2812 10  –  Chlorides and chloride oxides:  
– – Of phosphorus:  
2812 10 11  – – –  Phosphorus trichloride oxide (phosphoryl trichloride)  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 190  
Item Description  Base rate  Category  
2812 10 15  – – –  Phosphorus trichloride  0,0  A  
2812 10 16  – – –  Phosphorus pentachloride  0,0  A  
2812 10 18  – – –  Other  0,0 A  
– – Other:  
2812 10 91  – – –  Disulphur dichloride  0,0  A  
2812 10 93  – – –  Sulphur dichloride  0,0  A  
2812 10 94  – – –  Phosgene (carbonyl chloride)  0,0  A  
2812 10 95  – – –  Thionyl dichloride (thionyl chloride)  0,0  A  
2812 10 99  – – –  Other  0,0 A  
2812 90 00  –  Other  0,0 A  
2813  Sulphides of non-metals; commercial phosphorus trisulphide:  
2813 10 00  –  Carbon disulphide  0,0  A  
2813 90  –  Other:  
2813 90 10  –  –  Phosphorus sulphides, commercial phosphorus trisulphide  0,0  A  
2813 90 90  –  –  Other  0,0 A  
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXI ­
DES OF METALS  
2814  Ammonia, anhydrous or in aqueous solution:  
2814 10 00  –  Anhydrous ammonia  5,8  B  
2814 20 00  –  Ammonia in aqueous solution  5,8  B  
2815  Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxi­
des of sodium or potassium:  
– Sodium hydroxide (caustic soda):  
2815 11 00  –  –  Solid  3,0 A  
2815 12 00  –  –  In aqueous solution (soda lye or liquid soda)  3,0  A  
2815 20  –  Potassium hydroxide (caustic potash):  
2815 20 10  –  –  Solid  2,9 A  
2815 20 90  –  –  In aqueous solution (potassium lye or liquid potassium)  2,9  A  
2815 30 00  –  Peroxides of sodium or potassium  1,9  A  
2816  Hydroxide and peroxide of magnesium; oxides, hydroxides and pe roxides, of 
strontium or barium:  
2816 10 00  –  Hydroxide and peroxide of magnesium  0,0  A  
2816 20 00  –  Oxide, hydroxide and peroxide of strontium  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 191  
Item Description  Base rate  Category  
2816 30 00  –  Oxide, hydroxide and peroxide of barium  0,0  A  
2817 00 00  Zinc oxide; zinc peroxide  5,8  B  
2818  Artificial corundum, whether or not chemically defined; alumin ium oxide; alu­
minium hydroxide:  
2818 10  –  Artificial corundum, whether or not chemically defined:  
2818 10 10  –  –  White, pink or ruby, with an aluminium oxide content exceeding  97,5 % by 
weight  3,6 B  
2818 10 90  –  –  Other  3,6 B  
2818 20 00  –  Aluminium oxide, other than artificial corundum  4,0  B  
2818 30 00  –  Aluminium hydroxide  5,5  B  
2819  Chromium oxides and hydroxides:  
2819 10 00  –  Chromium trioxide  6,6  B  
2819 90  –  Other:  
2819 90 10  –  –  Chromium dioxide  2,5  B  
2819 90 90  –  –  Other  6,6 B  
2820  Manganese oxides:  
2820 10 00  –  Manganese dioxide  3,7  B  
2820 90  –  Other:  
2820 90 10  –  –  Manganese oxide containing 77 % or more by weight of manganese  0,0  A  
2820 90 90  –  –  Other  3,8 B  
2821  Iron oxides and hydroxides; earth colours containing 70 % or m ore by weight of 
combined iron evaluated as Fe  2 O 3 : 
2821 10 00  –  Iron oxides and hydroxides  0,0  A  
2821 20 00  –  Earth colours  0,0  A  
2822 00 00  Cobalt oxides and hydroxides; commercial cobalt oxides  0,0  A  
2823 00 00  Titanium oxides  3,8  B  
2824  Lead oxides; red lead and orange lead:  
2824 10 00  –  Lead monoxide (litharge, massicot)  0,0  A  
2824 20 00  –  Red lead and orange lead  0,0  A  
2824 90 00  –  Other  0,0 A  
2825  Hydrazine and hydroxylamine and their inorganic salts; other i norganic bases; 
other metal oxides, hydroxides and peroxides:  
2825 10 00  –  Hydrazine and hydroxylamine and their inorganic salts  1,9  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 192  
Item Description  Base rate  Category  
2825 20 00  –  Lithium oxide and hydroxide  0,0  A  
2825 30 00  –  Vanadium oxides and hydroxides  0,0  A  
2825 40 00  –  Nickel oxides and hydroxides  0,0  A  
2825 50 00  –  Copper oxides and hydroxides  0,0  A  
2825 60 00  –  Germanium oxides and zirconium dioxide  0,0  A  
2825 70 00  –  Molybdenum oxides and hydroxides  0,0  A  
2825 80 00  –  Antimony oxides  5,8  B  
2825 90  –  Other:  
– – Calcium oxide, hydroxide and peroxide:  
2825 90 11  – – –  Calcium hydroxide, of a purity of 98 % or more calculated on t he dry 
weight, in the form of particles of which:  0,0 A  
– not more than 1 % by weight have a particle-size exceeding 75 micrometres 
and 
– not more than 4 % by weight have a particle-size of less than 1,3 micrometres  
2825 90 19  – – –  Other  0,0 A  
2825 90 20  –  –  Beryllium oxide and hydroxide  0,0  A  
2825 90 30  –  –  Tin oxides  0,0  A  
2825 90 40  –  –  Tungsten oxides and hydroxides  0,0  A  
2825 90 50  –  –  Mercury oxides  0,0  A  
2825 90 60  –  –  Cadmium oxide  0,0  A  
2825 90 80  –  –  Other  0,0 A  
V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND 
METALS  
2826  Fluorides; fluorosilicates, fluoroaluminates and other complex  fluorine salts:  
– Fluorides:  
2826 11 00  –  –  Of ammonium or of sodium  0,0  A  
2826 12 00  –  –  Of aluminium  0,0  A  
2826 19 00  –  –  Other  0,0 A  
2826 20 00  –  Fluorosilicates of sodium or of potassium  0,0  A  
2826 30 00  –  Sodium hexafluoroaluminate (synthetic cryolite)  0,0  A  
2826 90  –  Other:  
2826 90 10  –  –  Dipotassium hexafluorozirconate  0,0  A  
2826 90 90  –  –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
2827  Chlorides, chloride oxides and chloride hydroxides; bromides a nd bromide oxi­
des; iodides and iodide oxides:  
2827 10 00  –  Ammonium chloride  3,8  B  
2827 20 00  –  Calcium chloride  0,0  A  
– Other chlorides:  
2827 31 00  –  –  Of magnesium  0,0  A  
2827 32 00  –  –  Of aluminium  1,9  A  
2827 33 00  –  –  Of iron  0,0 A  
2827 34 00  –  –  Of cobalt  0,0 A  
2827 35 00  –  –  Of nickel  0,0 A  
2827 36 00  –  –  Of zinc  0,0 A  
2827 38 00  –  –  Of barium  0,0  A  
2827 39  –  –  Other:  
2827 39 10  – – –  Of tin  0,0 A  
2827 39 90  – – –  Other  0,0 A  
– Chloride oxides and chloride hydroxides:  
2827 41 00  –  –  Of copper  0,0  A  
2827 49  –  –  Other:  
2827 49 10  – – –  Of lead  0,0 A  
2827 49 90  – – –  Other  0,0 A  
– Bromides and bromide oxides:  
2827 51 00  –  –  Bromides of sodium or of potassium  0,0  A  
2827 59 00  –  –  Other  0,0 A  
2827 60 00  –  Iodides and iodide oxides  0,0  A  
2828  Hypochlorites; commercial calcium hypochlorite; chlorites; hyp obromites:  
2828 10 00  –  Commercial calcium hypochlorite and other calcium hypochlorite s 0,0  A  
2828 90 00  –  Other  0,0 A  
2829  Chlorates and perchlorates; bromates and perbromates; iodates and periodates:  
– Chlorates:  
2829 11 00  –  –  Of sodium  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 194  
Item Description  Base rate  Category  
2829 19 00  –  –  Other  0,0 A  
2829 90  –  Other:  
2829 90 10  –  –  Perchlorates  0,0  A  
2829 90 40  –  –  Bromates of potassium or of sodium  0,0  A  
2829 90 80  –  –  Other  0,0 A  
2830  Sulphides; polysulphides:  
2830 10 00  –  Sodium sulphides  3,8  B  
2830 20 00  –  Zinc sulphide  0,0  A  
2830 30 00  –  Cadmium sulphide  0,0  A  
2830 90  –  Other:  
2830 90 11  –  –  Sulphides of calcium; of antimony; of iron  0,0  A  
2830 90 80  –  –  Other  0,0 A  
2831  Dithionites and sulphoxylates:  
2831 10 00  –  Of sodium  0,0 A  
2831 90 00  –  Other  0,0 A  
2832  Sulphites; thiosulphates:  
2832 10 00  –  Sodium sulphites  0,0  A  
2832 20 00  –  Other sulphites  0,0  A  
2832 30 00  –  Thiosulphates  0,0  A  
2833  Sulphates; alums; peroxosulphates (persulphates):  
– Sodium sulphates:  
2833 11 00  –  –  Disodium sulphate  0,0  A  
2833 19 00  –  –  Other  0,0 A  
– Other sulphates:  
2833 21 00  –  –  Of magnesium  0,0  A  
2833 22 00  –  –  Of aluminium  0,0  A  
2833 23 00  –  –  Of chromium  0,0  A  
2833 24 00  –  –  Of nickel  0,0 A  
2833 25 00  –  –  Of copper  0,0  A  ▼M1
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Item Description  Base rate  Category  
2833 26 00  –  –  Of zinc  0,0 A  
2833 27 00  –  –  Of barium  0,0  A  
2833 29  –  –  Other:  
2833 29 10  – – –  Of cadmium  0,0  A  
2833 29 30  – – –  Of cobalt; of titanium  0,0  A  
2833 29 50  – – –  Of iron  0,0 A  
2833 29 70  – – –  Of mercury; of lead  0,0  A  
2833 29 90  – – –  Other  0,0 A  
2833 30  –  Alums:  
2833 30 10  –  –  Aluminium ammonium bis(sulphate)  0,0  A  
2833 30 90  –  –  Other  0,0 A  
2833 40 00  –  Peroxosulphates (persulphates)  0,0  A  
2834  Nitrites; nitrates:  
2834 10 00  –  Nitrites  1,9 A  
– Nitrates:  
2834 21 00  –  –  Of potassium  0,0  A  
2834 22 00  –  –  Of bismuth  0,0  A  
2834 29  –  –  Other:  
2834 29 10  – – –  Of barium; of beryllium; of cadmium; of cobalt; of nickel  0,0  A  
2834 29 30  – – –  Of copper; of mercury  0,0  A  
2834 29 50  – – –  Of lead  0,0 A  
2834 29 90  – – –  Other  0,0 A  
2835  Phosphinates (hypophosphites), phosphonates (phosphites), phos phates and 
polyphosphates:  
2835 10 00  –  Phosphinates (hypophosphites) and phosphonates (phosphites)  3,8  B  
– Phosphates:  
2835 22 00  –  –  Of mono- or disodium  3,8  B  
2835 23 00  –  –  Of trisodium  3,8  B  
2835 24 00  –  –  Of potassium  3,8  B  
2835 25  –  –  Calcium hydrogenorthophosphate (‘dicalcium phosphate’):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 196  
Item Description  Base rate  Category  
2835 25 10  – – –  With a fluorine content of less than 0,005 % by weight on the dry anhy­
drous product  3,8 B  
2835 25 90  – – –  With a fluorine content of 0,005 % or more but less than 0,2 %  by weight 
on the dry anhydrous product  3,8 B  
2835 26  –  –  Other phosphates of calcium:  
2835 26 10  – – –  With a fluorine content of less than 0,005 % by weight on the dry anhy­
drous product  3,8 B  
2835 26 90  – – –  With a fluorine content of 0,005 % or more by weight on the dr y anhy­
drous product  3,8 B  
2835 29  –  –  Other:  
2835 29 10  – – –  Of triammonium  3,7  B  
2835 29 90  – – –  Other  3,8 B  
– Polyphosphates:  
2835 31 00  –  –  Sodium triphosphate (sodium tripolyphosphate)  3,8  B  
2835 39  –  –  Other:  
2835 39 10  – – –  Of ammonium  3,9  B  
2835 39 30  – – –  Of sodium  4,4  B  
2835 39 70  – – –  Other  4,4 B  
2836  Carbonates; peroxocarbonates (percarbonates); commercial ammon ium carbonate 
containing ammonium carbamate:  
2836 10 00  –  Commercial ammonium carbonate and other ammonium carbonates  0,0  A  
2836 20 00  –  Disodium carbonate  3,8  B  
2836 30 00  –  Sodium hydrogencarbonate (sodium bicarbonate)  0,0  A  
2836 40 00  –  Potassium carbonates  3,8  B  
2836 50 00  –  Calcium carbonate  0,0  A  
2836 60 00  –  Barium carbonate  3,8  B  
2836 70 00  –  Lead carbonate  0,0  A  
– Other:  
2836 91 00  –  –  Lithium carbonates  0,0  A  
2836 92 00  –  –  Strontium carbonate  0,0  A  
2836 99  –  –  Other:  
– – – Carbonates:  
2836 99 11  – – – –  Of magnesium; of copper  0,0  A  
2836 99 18  – – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 197  
Item Description  Base rate  Category  
2836 99 90  – – –  Peroxocarbonates (percarbonates)  0,0  A  
2837  Cyanides, cyanide oxides and complex cyanides:  
– Cyanides and cyanide oxides:  
2837 11 00  –  –  Of sodium  0,0  A  
2837 19 00  –  –  Other  0,0 A  
2837 20 00  –  Complex cyanides  0,0  A  
2838 00 00  Fulminates, cyanates and thiocyanates  0,0  A  
2839  Silicates; commercial alkali metal silicates:  
– Of sodium:  
2839 11 00  –  –  Sodium metasilicates  0,0  A  
2839 19 00  –  –  Other  0,0 A  
2839 20 00  –  Of potassium  0,0  A  
2839 90 00  –  Other  0,0 A  
2840  Borates; peroxoborates (perborates):  
– Disodium tetraborate (refined borax):  
2840 11 00  –  –  Anhydrous  0,0  A  
2840 19  –  –  Other:  
2840 19 10  – – –  Disodium tetraborate pentahydrate  0,0  A  
2840 19 90  – – –  Other  0,0 A  
2840 20  –  Other borates:  
2840 20 10  –  –  Borates of sodium, anhydrous  0,0  A  
2840 20 90  –  –  Other  0,0 A  
2840 30 00  –  Peroxoborates (perborates)  0,0  A  
2841  Salts of oxometallic or peroxometallic acids:  
2841 10 00  –  Aluminates  0,0 A  
2841 20 00  –  Chromates of zinc or of lead  0,0  A  
2841 30 00  –  Sodium dichromate  0,0  A  
2841 40 00  –  Potassium dichromate  0,0  A  
2841 50 00  –  Other chromates and dichromates; peroxochromates  0,0  A  
– Manganites, manganates and permanganates:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 198  
Item Description  Base rate  Category  
2841 61 00  –  –  Potassium permanganate  3,8  B  
2841 69 00  –  –  Other  0,0 A  
2841 70 00  –  Molybdates  0,0  A  
2841 80 00  –  Tungstates (wolframates)  0,0  A  
2841 90  –  Other:  
2841 90 10  –  –  Antimonates  0,0  A  
2841 90 30  –  –  Zincates and vanadates  0,0  A  
2841 90 90  –  –  Other  0,0 A  
2842  Other salts of inorganic acids or peroxoacids, excluding azide s: 
2842 10 00  –  Double or complex silicates  0,0  A  
2842 90  –  Other:  
2842 90 10  –  –  Salts, double salts or complex salts of selenium or tellurium acids  0,0  A  
2842 90 90  –  –  Other  0,0 A  
VI. MISCELLANEOUS  
2843  Colloidal precious metals; inorganic or organic compounds of p recious metals, 
whether or not chemically defined; amalgams of precious metals:  
2843 10  –  Colloidal precious metals:  
2843 10 10  –  –  Silver  0,0 A  
2843 10 90  –  –  Other  0,0 A  
– Silver compounds:  
2843 21 00  –  –  Silver nitrate  0,0  A  
2843 29 00  –  –  Other  0,0 A  
2843 30 00  –  Gold compounds  0,0  A  
2843 90  –  Other compounds; amalgams:  
2843 90 10  –  –  Amalgams  0,0  A  
2843 90 90  –  –  Other  0,0 A  
2844  Radioactive chemical elements and radioactive isotopes (includ ing the fissile or 
fertile chemical elements and isotopes) and their compounds; mi xtures and 
residues containing these products:  
2844 10  –  Natural uranium and its compounds; alloys, dispersions (includ ing cermets), 
ceramic products and mixtures containing natural uranium or nat ural uranium 
compounds:  
– – Natural uranium:  
2844 10 10  – – –  Crude; waste and scrap  0,0  A  
– – – Worked:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 199  
Item Description  Base rate  Category  
2844 10 31  – – – –  Bars, rods, angles, shapes and sections, wire, sheets and stri ps 0,0  A  
2844 10 39  – – – –  Other  0,0 A  
2844 10 50  –  –  Ferro-uranium  0,0  A  
2844 10 90  –  –  Other  0,0 A  
2844 20  –  Uranium enriched in U 235 and its compounds; plutonium and its  compounds; 
alloys, dispersions (including cermets), ceramic products and m ixtures contai­
ning uranium enriched in U 235, plutonium or compounds of these  products:  
– – Uranium enriched in U 235 and its compounds; alloys, dispersio ns (including 
cermets), ceramic products and mixtures containing uranium enri ched in 
U 235 or compounds of these products, of a U 235 content of:  
– – – Less than 20 % by weight:  
2844 20 21  – – – –  Ferro-uranium  0,0  A  
2844 20 29  – – – –  Other  0,0 A  
– – – 20 % or more by weight:  
2844 20 31  – – – –  Ferro-uranium  0,0  A  
2844 20 39  – – – –  Other  0,0 A  
– – Plutonium and its compounds; alloys, dispersions (including ce rmets), cera­
mic products and mixtures containing plutonium or compounds of these 
products:  
– – – Mixtures of uranium and plutonium:  
2844 20 51  – – – –  Ferro-uranio  0,0  A  
2844 20 59  – – – –  Other  0,0 A  
– – – Other:  
2844 20 81  – – – –  Ferro-uranium  0,0  A  
2844 20 89  – – – –  Other  0,0 A  
2844 30  –  Uranium depleted in U 235 and its compounds; thorium and its c ompounds; 
alloys, dispersions (including cermets), ceramic products and m ixtures contai­
ning uranium depleted in U 235, thorium or compounds of these p roducts:  
– – Uranium depleted in U 235; alloys, dispersions (including cerm ets), ceramic 
products and mixtures containing uranium depleted in U 235 or c ompounds 
of this product:  
2844 30 11  – – –  Cermets  0,0 A  
2844 30 19  – – –  Other  2,9 B  
– – Thorium; alloys, dispersions (including cermets), ceramic prod ucts and mix­
tures containing thorium or compounds of this product:  
2844 30 51  – – –  Cermets  0,0 A  
– – – Other:  
2844 30 55  – – – –  Crude, waste and scrap  0,0  A  
– – – –  Worked:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 200  
Item Description  Base rate  Category  
2844 30 61  – – – – –  Bars, rods, angles, shapes and sections, sheets and strips  0,0  A  
2844 30 69  – – – – –  Other  0,0  A  
– – Compounds of uranium depleted in U 235 or of thorium, whether or not 
mixed together:  
2844 30 91  – – –  Of thorium or of uranium depleted in U 235 whether or not mixe d together, 
other than thorium salts  0,0 A  
2844 30 99  – – –  Other  0,0 A  
2844 40  –  Radioactive elements and isotopes and compounds other than tho se of subhea­
ding No 2844 10, 2844 20 or 2844 30; alloys, dispersions (inclu ding cermets), 
ceramic products and mixtures containing these elements, isotop es or com­
pounds; radioactive residues:  
– – Uranium derived form U 233 and its compounds; alloys dispersio ns (inclu­
ding cermets), ceramic products and mixtures and compounds deri ved from 
U 233 or compounds of this product:  
2844 40 11  – – –  Ferro-uranium  0,0  A  
2844 40 19  – – –  Other  0,0 A  
– – Other:  
2844 40 20  – – –  Artificial radioactive isotopes  0,0  A  
2844 40 30  – – –  Compounds of artificial radioactive isotopes  0,0  A  
2844 40 40  – – –  Inorganic products of a kind used as ‘luminophores’ activated by radioac­
tive coumpounds  0,0 A  
2844 40 90  – – –  Other  0,0 A  
2844 50 00  –  Spent (irradiated) fuel elements (cartridges) of nuclear react ors 0,0  A  
2845  Isotopes other than those of heading No 2844; compounds, inorg anic or organic, 
of such isotopes, whether or not chemically defined:  
2845 10 00  –  Heavy water (deuterium oxide)  5,5  B  
2845 90  –  Other:  
2845 90 10  –  –  Deuterium and compounds thereof; hydrogen and compounds thereo f, enri­
ched in deuterium; mixtures and solutions containing these prod ucts 5,5 B  
2845 90 90  –  –  Other  0,0 A  
2846  Compounds, inorganic or organic, of rare-earth metals, of yttr ium or of scan­
dium or of mixtures of these metals:  
2846 10 00  –  Cerium compounds  0,0  A  
2846 90 00  –  Other  0,0 A  
2847 00 00  Hydrogen peroxide, whether or not solidified with urea  0,0  A 
2848 00 00  Phosphides, whether or not chemically defined, excluding ferro phosphorus  0,0  A  
2849  Carbides, whether or not chemically defined:  
2849 10 00  –  Of calcium  0,0 A  
2849 20 00  –  Of silicon  3,8 B  
2849 90  –  Other:  ▼M1
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Item Description  Base rate  Category  
2849 90 10  –  –  Of boron  0,0 A  
2849 90 30  –  –  Of tungsten  3,8  B  
2849 90 50  –  –  Of aluminium; of chromium; of molybdenum; of vanadium; of tant alum; of 
titanium  0,0 A  
2849 90 90  –  –  Other  0,0 A  
2850  Hydrides, nitrides, azides, silicides and borides, whether or not chemically de­
fined, other than compounds which are also carbides of heading No 2849:  
2850 00 20  –  Hydrides; nitrides  0,0  A  
2850 00 50  –  Azides  0,0 A  
2850 00 70  –  Silicides  3,8 B  
2850 00 90  –  Borides  0,0 A  
2851  Other inorganic compounds (including distilled or conductivity  water and water 
of similar purity); liquid air (whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams of precious metal s: 
2851 00 10  –  Distilled and conductivity water and water of similar purity  0,0  A  
2851 00 30  –  Liquid air (whether or not rare gases have been removed); comp ressed air  0,0  A  
2851 00 50  –  Cyanogen chloride  0,0  A  
2851 00 80  –  Other  0,0 A  
29 ORGANIC CHEMICALS  
I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
2901  Acyclic hydrocarbons:  
2901 10  –  Saturated:  
2901 10 10  –  –  For use as power or heating fuels  0,0  A  
2901 10 90  –  –  For other purposes  0,0  A  
– Unsaturated:  
2901 21  –  –  Ethylene:  
2901 21 10  – – –  For use as power or heating fuel  0,0  A  
2901 21 90  – – –  For other purposes  0,0  A  
2901 22  –  –  Propene (propylene):  
2901 22 10  – – –  For use as power or heating fuel  0,0  A  
2901 22 90  – – –  For other purposes  0,0  A  
2901 23  –  –  Butene (butylene) and isomers thereof:  
– – – But-1-ene and but-2-ene:  
2901 23 11  – – – –  For use as power or heating fuels  0,0  A  ▼M1
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Item Description  Base rate  Category  
2901 23 19  – – – –  For other purposes  0,0  A  
– – – Other:  
2901 23 91  – – – –  For use as power or heating fuels  0,0  A  
2901 23 99  – – – –  For other purposes  0,0  A  
2901 24  –  –  Buta-1,3-diene and isoprene:  
– – – Buta-1,3-diene:  
2901 24 11  – – – –  For use as a power or heating fuel  0,0  A  
2901 24 19  – – – –  For other purposes  0,0  A  
– – – Isoprene:  
2901 24 91  – – – –  For use as a power or heating fuel  0,0  A  
2901 24 99  – – – –  For other purposes  0,0  A  
2901 29  –  –  Other:  
2901 29 20  – – –  For use as power or heating fuels  0,0  A  
2901 29 80  – – –  For other purposes  0,0  A  
2902  Cyclic hydrocarbons:  
– Cyclanes, cyclenes and cycloterpenes:  
2902 11  –  –  Cyclohexane:  
2902 11 10  – – –  For use as a power or heating fuel  0,0  A  
2902 11 90  – – –  For other purposes  0,0  A  
2902 19  –  –  Other:  
2902 19 10  – – –  Cycloterpenes  0,0  A  
2902 19 30  – – –  Azulene and its alkyl derivatives  0,0  A  
– – – Other:  
2902 19 91  – – – –  For use as power or heating fuels  0,0  A  
2902 19 99  – – – –  For other purposes  0,0  A  
2902 20  –  Benzene:  
2902 20 10  –  –  For use as a power or heating fuel  0,0  A  
2902 20 90  –  –  For other purposes  0,0  A  
2902 30  –  Toluene:  ▼M1
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Item Description  Base rate  Category  
2902 30 10  –  –  For use as a power or heating fuel  0,0  A  
2902 30 90  –  –  For other purposes  0,0  A  
– Xylenes:  
2902 41 00  –  –  o-Xylene  0,0 A  
2902 42 00  –  –  m-Xylene  0,0 A  
2902 43 00  –  –  p-Xylene  0,0 A  
2902 44  –  –  Mixed xylene isomers:  
2902 44 10  – – –  For use as power or heating fuels  0,0  A  
2902 44 90  – – –  For other purposes  0,0  A  
2902 50 00  –  Styrene  0,0 A  
2902 60 00  –  Ethylbenzene  0,0  A  
2902 70 00  –  Cumene  0,0 A  
2902 90  –  Other:  
2902 90 10  –  –  Naphthalene and anthracene  0,0  A  
2902 90 30  –  –  Biphenyl and terphenyls  0,0  A  
2902 90 50  –  –  Vinyltoluenes  0,0  A  
2902 90 60  –  –  1,3-Diisopropylbenzene  0,0  A  
2902 90 80  –  –  Other  0,0 A  
2903  Halogenated derivatives of hydrocarbons:  
– Saturated chlorinated derivatives of acyclic hydrocarbons:  
2903 11 00  –  –  Chloromethane (methyl chloride) and chloroethane (ethyl chlori de) 6,1  B  
2903 12 00  –  –  Dichloromethane (methylene chloride)  6,1  B  
2903 13 00  –  –  Chloroform (trichloromethane)  6,1  B  
2903 14 00  –  –  Carbon tetrachloride  6,1  B  
2903 15 00  –  –  1,2-Dichloroethane (ethylene dichloride)  6,1  B  
2903 16 00  –  –  1,2-Dichloropropane (propylene dichloride) and dichlorobutanes  6,1  B  
2903 19  –  –  Other:  
2903 19 10  – – –  1,1,1-Trichloroethane (methylchloroform)  6,1  B  
2903 19 90  – – –  Other  6,1 B  
– Unsaturated chlorinated derivatives of acyclic hydrocarbons:  ▼M1
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Item Description  Base rate  Category  
2903 21 00  –  –  Vinyl chloride (chloroethylene)  6,1  B  
2903 22 00  –  –  Trichloroethylene  6,1  B  
2903 23 00  –  –  Tetrachloroethylene (perchloroethylene)  6,1  B  
2903 29 00  –  –  Other  6,1 B  
2903 30  –  Fluorinated, brominated or iodinated derivatives of acyclic hy drocarbons:  
2903 30 10  –  –  Fluorides  3,8 B  
– – Bromides:  
2903 30 31  – – –  Dibromoethane and vinyl bromide  3,8  B  
2903 30 33  – – –  Bromomethane (methyl bromide)  3,8  B  
2903 30 35  – – –  Dibromomethane  0,0  A  
2903 30 37  – – –  Other  3,8 B  
2903 30 90  –  –  Iodides  3,8 B  
– Halogenated derivatives of acyclic hydrocarbons containing two  or more dif­
ferent halogens:  
2903 41 00  –  –  Trichlorofluoromethane  3,8  B  
2903 42 00  –  –  Dichlorodifluoromethane  3,8  B  
2903 43 00  –  –  Trichlorotrifluoroethanes  3,8  B  
2903 44  –  –  Dichlorotetrafluoroethanes and chloropentafluoroethane:  
2903 44 10  – – –  Dichlorotetrafluoroethanes  3,8  B  
2903 44 90  – – –  Chloropentafluoroethane  3,8  B  
2903 45  –  –  Other derivatives perhalogenated only with fluorine and chlori ne: 
2903 45 10  – – –  Chlorotrifluoromethane  3,8  B  
2903 45 15  – – –  Pentachlorofluoroethane  3,8  B  
2903 45 20  – – –  Tetrachlorodifluoroethanes  3,8  B  
2903 45 25  – – –  Heptachlorofluoropropanes  3,8  B  
2903 45 30  – – –  Hexachlorodifluoropropanes  3,8  B  
2903 45 35  – – –  Pentachlorotrifluoropropanes  3,8  B  
2903 45 40  – – –  Tetrachlorotetrafluoropropanes  3,8  B  
2903 45 45  – – –  Trichloropentafluoropropanes  3,8  B  ▼M1
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Item Description  Base rate  Category  
2903 45 50  – – –  Dichlorohexafluoropropanes  3,8  B  
2903 45 55  – – –  Chloroheptafluoropropanes  3,8  B  
2903 45 90  – – –  Other  3,8 B  
2903 46  –  –  Bromochlorodifluoromethane, bromotrifluoromethane and dibromot etrafluo­
roethanes:  
2903 46 10  – – –  Bromochlorodifluoromethane  3,8  B  
2903 46 20  – – –  Bromotrifluoromethane  3,8  B  
2903 46 90  – – –  Dibromotetrafluoroethanes  3,8  B  
2903 47 00  –  –  Other perhalogenated derivatives  3,8  B  
2903 49  –  –  Other:  
– – – Halogenated only with fluorine and chlorine:  
2903 49 10  – – – –  Of methane, ethane or propane  3,8  B  
2903 49 20  – – – –  Other  3,8 B  
– – – Halogenated only with fluorine and bromine:  
2903 49 30  – – – –  Of methane, ethane or propane  3,8  B  
2903 49 40  – – – –  Other  3,8 B  
2903 49 80  – – –  Other  3,8 B  
– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic  hydrocarbons:  
2903 51  –  –  1,2,3,4,5,6-Hexachlorocyclohexane:  
2903 51 10  – – –  Lindane (ISO)  4,1  B  
2903 51 90  – – –  Other  4,1 B  
2903 59  –  –  Other:  
2903 59 10  – – –  1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane  0,0  A  
2903 59 30  – – –  Tetrabromocyclooctanes  0,0  A  
2903 59 90  – – –  Other  3,8 B  
– Halogenated derivatives of aromatic hydrocarbons:  
2903 61 00  –  –  Chlorobenzene, o-dichlorobenzene and p- dichlorobenzene  3,8  B  
2903 62 00  –  –  Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophe nyl)ethane)  3,8  B  
2903 69  –  –  Other:  
2903 69 10  – – –  2,3,4,5,6-Pentabromoethylebenzene  0,0  A  ▼M1
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Item Description  Base rate  Category  
2903 69 90  – – –  Other  3,8 B  
2904  Sulphonated, nitrated or nitrosated derivatives of hydrocarbon s, whether or not 
halogenated:  
2904 10 00  –  Derivatives containing only sulpho groups, their salts and eth yl esters  0,0  A  
2904 20  –  Derivatives containing only nitro or only nitroso groups:  
2904 20 10  –  –  Trinitrotoluenes and dinitronaphthalenes  2,1  A  
2904 20 90  –  –  Other  2,0 A  
2904 90  –  Other:  
2904 90 20  –  –  Sulphohalogenated derivatives  0,0  A  
2904 90 40  –  –  Trichloronitromethane (chloropicrin)  0,0  A  
2904 90 85  –  –  Other  0,0 A  
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
2905  Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated deri­
vatives:  
– Saturated monohydric alcohols:  
2905 11 00  –  –  Methanol (methyl alcohol)  6,5  B  
2905 12 00  –  –  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcoho l) 3,8  B  
2905 13 00  –  –  Butan-1-ol (n-butyl alcohol)  3,8  B  
2905 14  –  –  Other butanols:  
2905 14 10  – – –  2-Methylpropan-2-ol (tert-butyl alcohol)  3,2  B  
2905 14 90  – – –  Other  3,8 B  
2905 15 00  –  –  Pentanol (amyl alcohol) and isomers thereof  3,8  B  
2905 16  –  –  Octanol (octyl alcohol) and isomers thereof:  
2905 16 10  – – –  2-Ethylhexan-1-ol  3,8  B  
2905 16 20  – – –  Octan-2-ol  0,0  A  
2905 16 80  – – –  Other  3,8 B  
2905 17 00  –  –  Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan- 
1-ol (stearyl alcohol)  3,8 B  
2905 19  –  –  Other:  
2905 19 10  – – –  Metal alcoholates  4,4  B  
2905 19 90  – – –  Other  4,2 B  
– Unsaturated monohydric alcohols:  
2905 22  –  –  Acyclic terpene alcohols:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 207  
Item Description  Base rate  Category  
2905 22 10  – – –  Geraniol, citronellol, linalol, rhodinol and nerol  3,8  B  
2905 22 90  – – –  Other  3,8 B  
2905 29  –  –  Other:  
2905 29 10  – – –  Allyl alcohol  3,8  B  
2905 29 90  – – –  Other  3,8 B  
– Diols:  
2905 31 00  –  –  Ethylene glycol (ethanediol)  6,5  B  
2905 32 00  –  –  Propylene glycol (propane-1,2-diol)  6,5  B  
2905 39  –  –  Other:  
2905 39 10  – – –  2-Methylpentane-2,4-diol (hexylene glycol)  6,5  B  
2905 39 20  – – –  Butane-1,3-diol  0,0  A  
2905 39 30  – – –  2,4,7,9-Tetramethyldec-5-yne-4,7-diol  0,0  A  
2905 39 80  – – –  Other  6,5 B  
– Other polyhydric alcohols:  
2905 41 00  –  –  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)  6,5  B  
2905 42 00  –  –  Pentaerythritol  6,5  B  
2905 43 00  –  –  Mannitol  7 
2905 44  –  –  D-glucitol (sorbitol):  
– – – In aqueous solution:  
2905 44 11  – – – –  Containing 2 % or less by weight of D-mannitol, calculated on the D- 
glucitol content  7 
2905 44 19  – – – –  Other  7 
– – – Other:  
2905 44 91  – – – –  Containing 2 % or less by weight of D-mannitol, calculated on the D- 
glucitol content  7 
2905 44 99  – – – –  Other  7 
2905 45 00  –  –  Glycerol  0,0 A  
2905 49  –  –  Other:  
2905 49 10  – – –  Triols; tetrols  6,5  B  
– – – Other:  
– – – –  Esters of glycerol formed with acid-function compounds of head ing No 
2904:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 208  
Item Description  Base rate  Category  
2905 49 51  – – – – –  With sulphohalogenated derivatives  3,8  B  
2905 49 59  – – – – –  Other  5,8  B  
2905 49 90  – – – –  Other  3,8 B  
2905 50  –  Halogenated, sulphonated, nitrated or nitrosated derivatives o f acyclic alcohols:  
2905 50 10  –  –  Of saturated monohydric alcohols  3,8  B  
2905 50 30  –  –  Of unsaturated monohydric alcohols  3,8  B  
– – Of polyhydric alcohols:  
2905 50 91  – – –  2,2-Bis(bromomethyl)propanediol  0,0  A  
2905 50 99  – – –  Other  3,8 B  
2906  Cyclic alcohols and their halogenated, sulphonated, nitrated o r nitrosated deri­
vatives:  
– Cyclanic, cyclenic or cycloterpenic:  
2906 11 00  –  –  Menthol  0,0 A  
2906 12 00  –  –  Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols  0,0  A  
2906 13  –  –  Sterols and inositols:  
2906 13 10  – – –  Sterols  0,0 A  
2906 13 90  – – –  Inositols  0,0  A  
2906 14 00  –  –  Terpineols  0,0  A  
2906 19 00  –  –  Other  0,0 A  
– Aromatic:  
2906 21 00  –  –  Benzyl alcohol  0,0  A  
2906 29  –  –  Other:  
2906 29 10  – – –  Cinnamyl alcohol  0,0  A  
2906 29 90  – – –  Other  0,0 A  
III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2907  Phenols; phenol-alcohols:  
– Monophenols:  
2907 11 00  –  –  Phenol (hydroxybenzene) and its salts  0,0  A  
2907 12 00  –  –  Cresols and their salts  0,0  A  
2907 13 00  –  –  Octylphenol, nonylphenol and their isomers; salts thereof  0,0  A  
2907 14 00  –  –  Xylenols and their salts  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 209  
Item Description  Base rate  Category  
2907 15  –  –  Naphthols and their salts:  
2907 15 10  – – –  1-Naphthol  0,0  A  
2907 15 90  – – –  Other  6,8 B  
2907 19 00  –  –  Other  0,0 A  
– Polyphenols:  
2907 21 00  –  –  Resorcinol and its salts  0,0  A  
2907 22  –  –  Hydroquinone (quinol) and its salts:  
2907 22 10  – – –  Hydroquinone (quinol)  3,8  B  
2907 22 90  – – –  Other  0,0 A  
2907 23  –  –  4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) a nd its salts:  
2907 23 10  – – –  4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane)  0,0  A  
2907 23 90  – – –  Other  0,0 A  
2907 29  –  –  Other:  
2907 29 10  – – –  Dihydroxynaphthalenes and their salts  0,0  A  
2907 29 90  – – –  Other  0,0 A  
2907 30 00  –  Phenol-alcohols  0,0  A  
2908  Halogenated, sulphonated, nitrated or nitrosated derivatives o f phenols or phe­
nol-alcohols:  
2908 10  –  Derivatives containing only halogen substituents and their sal ts: 
2908 10 10  –  –  Brominated derivatives  0,0  A  
2908 10 90  –  –  Other  0,0 A  
2908 20 00  –  Derivatives containing only sulpho groups, their salts and est ers 0,0  A  
2908 90 00  –  Other  0,0 A  
IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE 
PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACE ­
TALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHO ­
NATED, NITRATED OR NITROSATED DERIVATIVES  
2909  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, 
ether peroxides, ketone peroxides (whether or not chemically de fined), and their 
halogenated, sulphonated, nitrated or nitrosated derivatives:  
– Acyclic ethers and their halogenated, sulphonated, nitrated or  nitrosated deri­
vatives:  
2909 11 00  –  –  Diethyl ether  3,8  B  
2909 19 00  –  –  Other  3,8 B  
2909 20 00  –  Cyclanic, cyclenic or cycloterpenic ethers and their halogenat ed, sulphonated, 
nitrated or nitrosated derivatives  3,8 B  
2909 30  –  Aromatic ethers and their halogenated, sulphonated, nitrated o r nitrosated de­
rivatives:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 210  
Item Description  Base rate  Category  
2909 30 10  –  –  Diphenyl ether  0,0  A  
– – Brominated derivatives:  
2909 30 31  – – –  Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabrom ophe­
noxy)benzene  0,0 A  
2909 30 35  – – –  1,2-Bis(2,4,6-tribromophenoxy)ethane for use in the manufactur e of acrylo­
nitrile-butadiene-styrene (ABS)  0,0 A  
2909 30 38  – – –  Other  3,8 B  
2909 30 90  –  –  Other  3,8 B  
– Ether-alcohols and their halogenated, sulphonated, nitrated or  nitrosated deri­
vatives:  
2909 41 00  –  –  2,2'-Oxydiethanol (diethylene glycol, digol)  3,8  B  
2909 42 00  –  –  Monomethyl ethers of ethylene glycol or of diethylene glycol  3,8  B  
2909 43 00  –  –  Monobutyl ethers of ethylene glycol or of diethylene glycol  3,8  B  
2909 44 00  –  –  Other monoalkylethers of ethylene glycol or of diethylene glyc ol 3,8  B  
2909 49  –  –  Other:  
– – – Acyclic:  
2909 49 11  – – – –  2-(2-Chloroethoxy)ethanol  0,0  A  
2909 49 19  – – – –  Other  3,8 B  
2909 49 90  – – –  Cyclic  3,8 B  
2909 50  –  Ether-phenols, ether-alcohol-phenols and their halogenated, su lphonated, nitra­
ted or nitrosated derivatives:  
2909 50 10  –  –  Guaiacol and guaiacolsuphonates of potassium  5,8  B  
2909 50 90  –  –  Other  3,8 B  
2909 60 00  –  Alcohol peroxides, ether peroxides, ketone peroxides and their  halogenated, 
sulphonated, nitrated or nitrosated derivatives  3,8 B  
2910  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered 
ring, and their halogenated, sulphonated, nitrated or nitrosate d derivatives:  
2910 10 00  –  Oxirane (ethylene oxide)  0,0  A  
2910 20 00  –  Methyloxirane (propylene oxide)  0,0  A  
2910 30 00  –  1-Chloro-2,3-epoxypropane (epichlorohydrin)  0,0  A  
2910 90 00  –  Other  0,0 A  
2911 00 00  Acetals and hemiacetals, whether or not with other oxygen func tion, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  0,0 A  
V. ALDEHYDE-FUNCTION COMPOUNDS  
2912  Aldehydes, whether or not with other oxygen function; cyclic p olymers of 
aldehydes; paraformaldehyde:  
– Acyclic aldehydes without other oxygen function:  
2912 11 00  –  –  Methanal (formaldehyde)  0,0  A  
2912 12 00  –  –  Ethanal (acetaldehyde)  0,0  A  ▼M1
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Item Description  Base rate  Category  
2912 13 00  –  –  Butanal (butyraldehyde, normal isomer)  0,0  A  
2912 19 00  –  –  Other  0,0 A  
– Cyclic aldehydes without other oxygen function:  
2912 21 00  –  –  Benzaldehyde  0,0  A  
2912 29 00  –  –  Other  0,0 A  
2912 30 00  –  Aldehyde-alcohols  0,0  A  
– Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxy gen function:  
2912 41 00  –  –  Vanillin (4-hydroxy-3-methoxybenzaldehyde)  3,8  B  
2912 42 00  –  –  Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  0,0  A  
2912 49 00  –  –  Other  0,0 A  
2912 50 00  –  Cyclic polymers of aldehydes  0,0  A  
2912 60 00  –  Paraformaldehyde  0,0  A  
2913 00 00  Halogenated, sulphonated, nitrated or nitrosated derivatives o f products of hea­
ding No 2912  0,0 A  
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION 
COMPOUNDS  
2914  Ketones and quinones, whether or not with other oxygen functio n, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives:  
– Acyclic ketones without other oxygen function:  
2914 11 00  –  –  Acetone  3,8 B  
2914 12 00  –  –  Butanone (methyl ethyl ketone)  0,0  A  
2914 13 00  –  –  4-Methylpentan-2-one (methyl isobutyl ketone)  0,0  A  
2914 19  –  –  Other:  
2914 19 10  – – –  5-Methylhexan-2-one  0,0  A  
2914 19 90  – – –  Other  0,0 A  
– Cyclanic, cyclenic or cycloterpenic ketones without other oxyg en function:  
2914 21 00  –  –  Camphor  3,8 B  
2914 22 00  –  –  Cyclohexanone and methylcyclohexanones  1,9  A  
2914 23 00  –  –  Ionones and methylionones  0,0  A  
2914 29 00  –  –  Other  0,0 A  
– Aromatic ketones without other oxygen function:  
2914 31 00  –  –  Phenylacetone (phenylpropan-2-one)  0,0  A  
2914 39 00  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 212  
Item Description  Base rate  Category  
2914 40  –  Ketone-alcohols and ketone-aldehydes:  
2914 40 10  –  –  4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)  0,0  A  
2914 40 90  –  –  Other  0,0 A  
2914 50 00  –  Ketone-phenols and ketones with other oxygen function  0,0  A  
– Quinones:  
2914 61 00  –  –  Anthraquinone  0,0  A  
2914 69  –  –  Other:  
2914 69 10  – – –  1,4-Naphthoquinone  0,0  A  
2914 69 90  – – –  Other  0,0 A  
2914 70  –  Halogenated, sulphonated, nitrated or nitrosated derivatives:  
2914 70 10  –  –  4'-tert-Butyl-2',6'-dimethyl-3',5'-dinitroacetophenone (musk k etone)  0,0  A  
2914 70 90  –  –  Other  0,0 A  
VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2915  Saturated acyclic monocarboxylic acids and their anhydrides, h alides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or ni trosated derivati­
ves: 
– Formic acid, its salts and esters:  
2915 11 00  –  –  Formic acid  3,8  B  
2915 12 00  –  –  Salts of formic acid  3,8  B  
2915 13 00  –  –  Esters of formic acid  3,8  B  
– Acetic acid and its salts; acetic anhydride:  
2915 21 00  –  –  Acetic acid  7,8  B  
2915 22 00  –  –  Sodium acetate  7,2  B  
2915 23 00  –  –  Cobalt acetates  5,8  B  
2915 24 00  –  –  Acetic anhydride  3,8  B  
2915 29 00  –  –  Other  3,8 B  
– Esters of acetic acid:  
2915 31 00  –  –  Ethyl acetate  5,9  B  
2915 32 00  –  –  Vinyl acetate  5,9  B  
2915 33 00  –  –  n-Butyl acetate  3,8  B  
2915 34 00  –  –  Isobutyl acetate  3,8  B  
2915 35 00  –  –  2-Ethoxyethyl acetate  3,8  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 213  
Item Description  Base rate  Category  
2915 39  –  –  Other:  
2915 39 10  – – –  Propyl acetate and isopropyl acetate  5,9  B  
2915 39 30  – – –  Methyl acetate, pentyl acetate (amyl acetate), isopentyl aceta te (isoamyl 
acetate) and glycerol acetates  3,8 B  
2915 39 50  – – –  p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodin yl acetate, 
santalyl acetate and the acetates of phenylethane-1,2-diol  3,8 B  
2915 39 90  – – –  Other  3,8 B  
2915 40 00  –  Mono-, di- or trichloroacetic acids, their salts and esters  3,8  B  
2915 50 00  –  Propionic acid, its salts and esters  2,9  B  
2915 60  –  Butyric acids, valeric acids, their salts and esters:  
– – Butyric acids and their salts and esters:  
2915 60 11  – – –  1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate  0,0  A  
2915 60 19  – – –  Other  3,8 B  
2915 60 90  –  –  Valeric acids and their salts and esters  3,8  B  
2915 70  –  Palmitic acid, stearic acid, their salts and esters:  
2915 70 15  –  –  Palmitic acid  3,8  B  
2915 70 20  –  –  Salts and esters of palmitic acid  3,8  B  
2915 70 25  –  –  Stearic acid  3,8  B  
2915 70 30  –  –  Salts of stearic acid  3,8  B  
2915 70 80  –  –  Esters of stearic acid  3,8  B  
2915 90  –  Other:  
2915 90 10  –  –  Lauric acid  3,8  B  
2915 90 20  –  –  Chloroformates  3,8  B  
2915 90 80  –  –  Other  3,8 B  
2916  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxyli c acids, their 
anhydrides, halides, peroxides and peroxyacids; their halogenat ed, sulphonated, 
nitrated or nitrosated derivatives:  
– Unsaturated acyclic monocarboxylic acids, their anhydrides, ha lides, peroxides, 
peroxyacids and their derivatives:  
2916 11  –  –  Acrylic acid and its salts:  
2916 11 10  – – –  Acrylic acid  2,2  A  
2916 11 90  – – –  Salts of acrylic acid  0,0  A  
2916 12  –  –  Esters of acrylic acid:  
2916 12 10  – – –  Methyl acrylate  4,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 214  
Item Description  Base rate  Category  
2916 12 20  – – –  Ethyl acrylate  4,5  B  
2916 12 90  – – –  Other  4,5 B  
2916 13 00  –  –  Methacrylic acid and its salts  0,0  A  
2916 14  –  –  Esters of methacrylic acid:  
2916 14 10  – – –  Methyl methacrylate  2,2  A  
2916 14 90  – – –  Other  2,2 A  
2916 15 00  –  –  Oleic, linoleic or linolenic acids, their salts and esters  0,0  A  
2916 19  –  –  Other:  
2916 19 10  – – –  Undecenoic acids and their salts and esters  0,0  A  
2916 19 30  – – –  Hexa-2,4-dienoic acid (sorbic acid)  0,0  A  
2916 19 40  – – –  Crotonic acid  0,0  A  
2916 19 80  – – –  Other  0,0 A  
2916 20 00  –  Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, thei r anhydrides, 
halides, peroxides, peroxyacids and their derivatives  0,0 A  
– Aromatic monocarboxylic acids, their anhydrides, halides, pero xides, peroxya­
cids and their derivatives:  
2916 31 00  –  –  Benzoic acid, its salts and esters  0,0  A  
2916 32  –  –  Benzoyl peroxide and benzoyl chloride:  
2916 32 10  – – –  Benzoyl peroxide  0,0  A  
2916 32 90  – – –  Benzoyl chloride  0,0  A  
2916 34 00  –  –  Phenylacetic acid and its salts  0,0  A  
2916 35 00  –  –  Esters of phenylacetic acid  0,0  A  
2916 39 00  –  –  Other  0,0 A  
2917  Polycarboxylic acids, their anhydrides, halides, peroxides and  peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives:  
– Acyclic polycarboxylic acids, their anhydrides, halides, perox ides, peroxyacids 
and their derivatives:  
2917 11 00  –  –  Oxalic acid, its salts and esters  4,5  B  
2917 12  –  –  Adipic acid, its salts and esters:  
2917 12 10  – – –  Adipic acid and its salts  3,4  A  
2917 12 90  – – –  Esters of adipic acid  0,0  A  
2917 13  –  –  Azelaic acid, sebacic acid, their salts and esters:  
2917 13 10  – – –  Sebacic acid  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 215  
Item Description  Base rate  Category  
2917 13 90  – – –  Other  0,0 A  
2917 14 00  –  –  Maleic anhydride  2,2  A  
2917 19  –  –  Other:  
2917 19 10  – – –  Malonic acid, its salts and esters  0,0  A  
2917 19 90  – – –  Other  0,0 A  
2917 20 00  –  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, thei r anhydrides, 
halides, peroxides, peroxyacids and their derivatives  0,0 A  
– Aromatic polycarboxylic acids, their anhydrides, halides, pero xides, peroxya­
cids and their derivatives:  
2917 31 00  –  –  Dibutyl orthophthalates  0,0  A  
2917 32 00  –  –  Dioctyl orthophthalates  3,4  A  
2917 33 00  –  –  Dinonyl or didecyl orthophthalates  0,0  A  
2917 34 00  –  –  Other esters of orthophthalic acid  0,0  A  
2917 35 00  –  –  Phthalic anhydride  3,4  A  
2917 36 00  –  –  Terephthalic acid and its salts  4,5  B  
2917 37 00  –  –  Dimethyl terephthalate  0,0  A  
2917 39  –  –  Other:  
– – – Brominated derivatives:  
2917 39 11  – – – –  Ester or anhydride of tetrabromophthalic acid  0,0  A  
2917 39 19  – – – –  Other  0,0 A  
– – – Other:  
2917 39 30  – – – –  Benzene-1,2,4-tricarboxylic acid  0,0  A  
2917 39 40  – – – –  Isophthaloyl dichloride, containing by weight 0.8 % or less of  terepht­
haloyl dichloride  0,0 A  
2917 39 50  – – – –  Naphthalene-1,4,5,8-tetracarboxylic acid  0,0  A  
2917 39 60  – – – –  Tetrachlorophthalic anhydride  0,0  A  
2917 39 70  – – – –  Sodium 3,5-bis (methoxycarbonyl)benzenesulphonate  0,0  A  
2917 39 80  – – – –  Other  0,0 A  
2918  Carboxylic acids with additional oxygen function and their anh ydrides, halides, 
peroxides and peroxyacids; their halogenated, sulphonated, nitr ated or nitrosated 
derivatives:  
– Carboxylic acids with alcohol function but without other oxyge n function, 
their anhydrides, halides, peroxides, peroxyacids and their der ivatives:  
2918 11 00  –  –  Lactic acid, its salts and esters  0,0  A  
2918 12 00  –  –  Tartaric acid  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 216  
Item Description  Base rate  Category  
2918 13 00  –  –  Salts and esters of tartaric acid  0,0  A  
2918 14 00  –  –  Citric acid  6,8  B  
2918 15 00  –  –  Salts and esters of citric acid  4,5  B  
2918 16 00  –  –  Gluconic acid, its salts and esters  0,0  A  
2918 17 00  –  –  Phenylglycolic acid (mandelic acid), its salts and esters  0,0  A  
2918 19  –  –  Other:  
2918 19 30  – – –  Cholic acid, 3-alpha,12-alpha-dihydroxy-5-beta-cholan-24-oic a cid (deoxy­
cholic acid), their salts and esters  0,0 A  
2918 19 40  – – –  2,2-Bis(hydroxymethyl)propionic acid  0,0  A  
2918 19 99  – – –  Other  0,0 A  
– Carboxylic acids with phenol function but without other oxygen  function, their 
anhydrides, halides, peroxides, peroxyacids and their derivativ es: 
2918 21 00  –  –  Salicylic acid and its salts  2,2  A  
2918 22 00  –  –  O-Acetylsalicylic acid, its salts and esters  6,5  B  
2918 23  –  –  Other esters of salicylic acid and their salts:  
2918 23 10  – – –  Methyl salicylate and phenyl salicylate (salol)  0,0  A  
2918 23 90  – – –  Other  0,0 A  
2918 29  –  –  Other:  
2918 29 10  – – –  Sulphosalicylic acids, hydroxynaphthoic acids; their salts and  esters  2,2  A  
2918 29 30  – – –  4-Hydroxybenzoic acid, its salts and esters  0,0  A  
2918 29 50  – – –  Gallic acid, its salts and esters  0,0  A  
2918 29 90  – – –  Other  0,0 A  
2918 30 00  –  Carboxylic acids with aldehyde or ketone function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and  their derivatives  0,0 A  
2918 90  –  Other:  
2918 90 10  –  –  2,6-Dimethoxybenzoic acid  0,0  A  
2918 90 20  –  –  Dicamba (ISO)  0,0  A  
2918 90 30  –  –  Sodium phenoxyacetate  0,0  A  
2918 90 90  –  –  Other  0,0 A  
VIII.  ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND 
THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSA ­
TED DERIVATIVES  
2919  Phosphoric esters and their salts, including lactophosphates; their halogenated, 
sulphonated, nitrated or nitrosated derivatives:  
2919 00 10  –  Tributyl phosphates, triphenyl phosphate, tritolyl phosphates,  trixylyl phospha­
tes, and tris(2-chloroethyl) phosphate  0,0 A  
2919 00 90  –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
2920  Esters of other inorganic acids (excluding esters of hydrogen halides) and their 
salts; their halogenated, sulphonated, nitrated or nitrosated d erivatives:  
2920 10 00  –  Thiophosphoric esters (phosphorothioates) and their salts; the ir halogenated, 
sulphonated, nitrated or nitrosated derivatives  0,0 A  
2920 90  –  Other:  
2920 90 10  –  –  Sulphuric esters and carbonic esters and their salts, and thei r halogenated, 
sulphonated, nitrated or nitrosated derivatives  0,0 A  
2920 90 20  –  –  Dimethyl phosphonate (dimethyl phosphite)  0,0  A  
2920 90 30  –  –  Trimethyl phosphite  0,0  A  
2920 90 40  –  –  Triethyl phosphite  0,0  A  
2920 90 50  –  –  Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl phosp hite) 0,0  A  
2920 90 85  –  –  Other products  0,0  A  
IX. NITROGEN-FUNCTION COMPOUNDS  
2921  Amine-function compounds:  
– Acyclic monoamines and their derivatives; salts thereof:  
2921 11  –  –  Methylamine, di- or trimethylamine and their salts:  
2921 11 10  – – –  Methylamine, di- or trimethylamine  6,5  B  
2921 11 90  – – –  Salts  6,5 B  
2921 12 00  –  –  Diethylamine and its salts  3,9  B  
2921 19  –  –  Other:  
2921 19 10  – – –  Triethylamine and its salts  4,5  B  
2921 19 30  – – –  Isopropylamine and its salts  4,5  B  
2921 19 40  – – –  1,1,3,3-Tetramethylbutylamine  0,0  A  
2921 19 80  – – –  Other  4,5 B  
– Acyclic polyamines and their derivatives; salts thereof:  
2921 21 00  –  –  Ethylenediamine and its salts  4,2  B  
2921 22 00  –  –  Hexamethylenediamine and its salts  4,5  B  
2921 29 00  –  –  Other  4,2 B  
2921 30  –  Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and t heir derivatives; 
salts thereof:  
2921 30 10  –  –  Cyclohexylamine and cyclohexyldimethylamine, and their salts  4,4  B  
2921 30 91  –  –  Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)  0,0  A  
2921 30 99  –  –  Other  4,5 B  
– Aromatic monoamines and their derivatives; salts thereof:  ▼M1
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Item Description  Base rate  Category  
2921 41 00  –  –  Aniline and its salts  6,5  B  
2921 42  –  –  Aniline derivatives and their salts:  
2921 42 10  – – –  Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts  6,5  B  
2921 42 90  – – –  Other  4,5 B  
2921 43  –  –  Toluidines and their derivatives; salts thereof:  
2921 43 10  – – –  Toluidines and their salts  4,5  B  
2921 43 90  – – –  Other  4,5 B  
2921 44 00  –  –  Diphenylamine and its derivatives; salts thereof  4,5  B  
2921 45 00  –  –  1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-n aphthy­
lamine) and their derivatives; salts thereof  4,5 B  
2921 49  –  –  Other:  
2921 49 10  – – –  Xylidines and their derivatives; salts thereof  4,5  B  
2921 49 90  – – –  Other  4,5 B  
– Aromatic polyamines and their derivatives; salts thereof:  
2921 51  –  –  o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivat ives; salts 
thereof:  
– – – o-, m-, p-Phenylenediamine, diaminotoluenes and their halogena ted, sulp­
honated, nitrated and nitrosated derivatives; salts thereof:  
2921 51 11  – – – –  m-Phenylenediamine, of a purity of weight of 99 % or more and contai­
ning: 
— 1 % or less by weight of water, 
— 200 mg/kg or less o-phenylenediamine and 
— 450 mg/kg or less or p-phenylenediamine  0,0 A  
2921 51 19  – – – –  Other  4,5 B  
2921 51 90  – – –  Other  4,5 B  
2921 59  –  –  Other:  
2921 59 10  – – –  m-Phenylenebis(methylamine)  0,0  A  
2921 59 20  – – –  2,2'-Dichloro-4,4'-methylenedianiline  0,0  A  
2921 59 30  – – –  4,4'-Bi-o-toluidine  0,0  A  
2921 59 40  – – –  1,8-Naphthylenediamine  0,0  A  
2921 59 90  – – –  Other  4,5 B  
2922  Oxygen-function amino-compounds:  
– Amino-alcohols, their ethers and esters, other than those cont aining more than 
one kind of oxygen function; salts thereof:  
2922 11 00  –  –  Monoethanolamine and its salts  4,5  B  
2922 12 00  –  –  Diethanolamine and its salts  4,5  B  
2922 13  –  –  Triethanolamine and its salts:  ▼M1
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Item Description  Base rate  Category  
2922 13 10  – – –  Triethanolamine  4,5  B  
2922 13 90  – – –  Salts of triethanolamine  4,5  B  
2922 19  –  –  Other:  
2922 19 10  – – –  N-Ethyldiethanolamine  4,5  B  
2922 19 20  – – –  2,2'-Methyliminodiethanol (N-methyldiethanolamine)  4,5  B  
2922 19 90  – – –  Other  4,5 B  
– Amino-naphthols and other amino-phenols, their ethers and este rs, other than 
those containing more than one kind of oxygen function; salts t hereof:  
2922 21 00  –  –  Aminohydroxynaphthalenesulphonic acids and their salts  4,5  B  
2922 22 00  –  –  Anisidines, dianisidines, phenetidines, and their salts  4,5  B  
2922 29 00  –  –  Other  4,5 B  
2922 30 00  –  Amino-aldehydes, amino-ketones and amino-quinones, other than those con­
taining more than one kind of oxygen function; salts thereof  4,5 B  
– Amino-acids and their esters, other than those containing more  than one kind 
of oxygen function; salts thereof:  
2922 41 00  –  –  Lysine and its esters; salts thereof  4,4  B  
2922 42 00  –  –  Glutamic acid and its salts  7,5  B  
2922 43 00  –  –  Anthranilic acid and its salts  4,5  B  
2922 49  –  –  Other:  
2922 49 10  – – –  Glycine  4,5 B  
2922 49 20  – – –  beta-Alanine  0,0  A  
2922 49 70  – – –  Other  4,5 B  
2922 50 00  –  Amino-alcohol-phenols, amino-acid-phenols and other amino-comp ounds with 
oxygen function  4,5 B  
2923  Quaternary ammonium salts and hydroxides; lecithins and other phosphoamino­
lipids:  
2923 10 00  –  Choline and its salts  0,0  A  
2923 20 00  –  Lecithins and other phosphoaminolipids  0,0  A  
2923 90 00  –  Other  0,0 A  
2924  Carboxyamide-function compounds; amide-function compounds of c arbonic 
acid:  
2924 10 00  –  Acyclic amides (including acyclic carbamates) and their deriva tives; salts the­
reof 2,2 A  
– Cyclic amides (including cyclic carbamates) and their derivati ves; salts thereof:  
2924 21  –  –  Ureines and their derivatives; salts thereof:  
2924 21 10  – – –  Isoproturon (ISO)  2,2  A  ▼M1
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Item Description  Base rate  Category  
2924 21 90  – – –  Other  2,2 A  
2924 22 00  –  –  2-Acetamidobenzoic acid  0,0  A  
2924 29  –  –  Other:  
2924 29 10  – – –  Lidocaine (INN)  0,0  A  
2924 29 30  – – –  Paracetamol (INN)  4,5  B  
2924 29 90  – – –  Other  2,2 A  
2925  Carboxyimide-function compounds (including saccharin and its s alts) and imine- 
function compounds:  
– Imides and their derivatives; salts thereof:  
2925 11 00  –  –  Saccharin and its salts  0,0  A  
2925 19  –  –  Other:  
2925 19 10  – – –  3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide  0,0  A  
2925 19 30  – – –  N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophtalimide)  0,0  A  
2925 19 80  – – –  Other  0,0 A  
2925 20 00  –  Imines and their derivatives; salts thereof  0,0  A  
2926  Nitrile-function compounds:  
2926 10 00  –  Acrylonitrile  6,8  B  
2926 20 00  –  1-Cyanoguanidine (dicyandiamide)  0,0  A  
2926 90  –  Other:  
2926 90 20  –  –  Isophthalonitrile  0,0  A  
2926 90 99  –  –  Other  0,0 A  
2927 00 00  Diazo-, azo- or azoxy-compounds  2,2  A  
2928  Organic derivatives of hydrazine or of hydroxylamine:  
2928 00 10  –  N,N-Bis(2-methoxyethyl)hydroxylamine  0,0  A  
2928 00 90  –  Other  0,0 A  
2929  Compounds with other nitrogen function:  
2929 10  –  Isocyanates:  
2929 10 10  –  –  Methylphenylene diisocyanates (toluene diisocyanates)  3,4  A  
2929 10 90  –  –  Other  3,4 A  
2929 90 00  –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COM ­
POUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONA ­
MIDES  
2930  Organo-sulphur compounds:  
2930 10 00  –  Dithiocarbonates (xanthates)  0,0  A  
2930 20 00  –  Thiocarbamates and dithiocarbamates  0,0  A  
2930 30 00  –  Thiuram mono-, di- or tetrasulphides  0,0  A  
2930 40  –  Methionine:  
2930 40 10  –  –  Methionine (INN)  0,0  A  
2930 40 90  –  –  Other  2,2 A  
2930 90  –  Other:  
2930 90 12  –  –  Cysteine  4,5 B  
2930 90 14  –  –  Cystine  4,5 B  
2930 90 16  –  –  Derivatives of cysteine and cystine  4,5  B  
2930 90 20  –  –  Thiodiglycol (INN) (2,2'-thiodiethanol)  4,5  B  
2930 90 30  –  –  DL-2-hydroxy-4-(methylthio)butyric acid  0,0  A  
2930 90 40  –  –  2,2'-Thiodiethyl bis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)prop ionate]  0,0  A  
2930 90 50  –  –  Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)- m-phenylene­
diamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamine  0,0 A  
2930 90 70  –  –  Other  2,2 A  
2931  Other organo-inorganic compounds:  
2931 00 10  –  Dimethyl methylphosphonate  0,0  A  
2931 00 20  –  Methylphosphonoyl difluoride (methylphosphonic difluoride)  0,0  A  
2931 00 30  –  Methylphosphonoyl dichloride (methylphosphonic dichloride)  0,0  A  
2931 00 95  –  Other  0,0 A  
2932  Heterocyclic compounds with oxygen hetero-atom(s) only:  
– Compounds containing an unfused furan ring (whether or not hyd rogenated) in 
the structure:  
2932 11 00  –  –  Tetrahydrofuran  0,0  A  
2932 12 00  –  –  2-Furaldehyde (furfural)  4,5  B  
2932 13 00  –  –  Furfuryl alcohol and tetrahydrofurfuryl alcohol  4,5  B  
2932 19 00  –  –  Other  0,0 A  
– Lactones:  
2932 21 00  –  –  Coumarin, methylcoumarins and ethylcoumarins  4,5  B  ▼M1
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Item Description  Base rate  Category  
2932 29  –  –  Other lactones:  
2932 29 10  – – –  Phenolphthalein  0,0  A  
2932 29 20  – – –  1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo- 1H,3H- 
benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid  0,0 A  
2932 29 30  – – –  3'-Chloro-6'-cyclohexylaminospiro[isobenzofuran-1(3H),9'-xanth en]-3-one  0,0  A  
2932 29 40  – – –  6'-(N-Ethyl-p-toluidino)-2'-methylspiro[isobenzofuran-1(3H),9' -xanthen]-3- 
one 0,0 A  
2932 29 50  – – –  Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phena nthryl)- 
3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphtalene-2-carboxylate  0,0 A  
2932 29 80  – – –  Other  0,0 A  
– Other:  
2932 91 00  –  –  Isosafrole  0,0 A  
2932 92 00  –  –  1-(1,3-Benzodioxol-5-yl)propan-2-one  0,0  A  
2932 93 00  –  –  Piperonal  0,0 A  
2932 94 00  –  –  Safrole  0,0 A  
2932 99  –  –  Other:  
2932 99 10  – – –  Benzofuran (coumarone)  0,0  A  
2932 99 30  – – –  Internal ethers  0,0  A  
2932 99 50  – – –  Epoxides with a four-membered ring  0,0  A  
2932 99 70  – – –  Other cyclic acetals and internal hemiacetals, whether or not with other 
oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives  0,0 A  
2932 99 90  – – –  Other  0,0 A  
2933  Heterocyclic compounds with nitrogen hetero-atom(s) only:  
– Compounds containing an unfused pyrazole ring (whether or not hydrogena­
ted) in the structure:  
2933 11  –  –  Phenazone (antipyrin) and its derivatives:  
2933 11 10  – – –  Propyphenazone (INN)  0,0  A  
2933 11 90  – – –  Other  0,0 A  
2933 19  –  –  Other:  
2933 19 10  – – –  Phenylbutazone (INN)  0,0  A  
2933 19 90  – – –  Other  0,0 A  
– Compounds containing an unfused imidazole ring (whether or not  hydrogena­
ted) in the structure:  
2933 21 00  –  –  Hydantoin and its derivatives  0,0  A  
2933 29  –  –  Other:  ▼M1
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Item Description  Base rate  Category  
2933 29 10  – – –  Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM ); phen­
tolamine (INN); tolazoline hydrochloride (INNM)  0,0 A  
2933 29 90  – – –  Other  0,0 A  
– Compounds containing an unfused pyridine ring (whether or not hydrogenated) 
in the structure:  
2933 31 00  –  –  Pyridine and its salts  0,0  A  
2933 32 00  –  –  Piperidine and its salts  0,0  A  
2933 39  –  –  Other:  
2933 39 10  – – –  Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridosti gmine 
bromide (INN)  0,0 A  
2933 39 20  – – –  2,3,5,6-Tetrachloropyridine  0,0  A  
2933 39 25  – – –  3,6-Dichloropyridine-2-carboxylic acid  0,0  A  
2933 39 35  – – –  2-Hydroxyethylammonium 3,6-dichloropyridine-2-carboxylate  0,0  A  
2933 39 40  – – –  2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate  0,0  A  
2933 39 45  – – –  3,5-Dichloro-2,4,6-trifluoropyridine  0,0  A  
2933 39 50  – – –  Fluroxypyr (ISO), methyl ester  0,0  A  
2933 39 55  – – –  4-Methylpyridine  0,0  A  
2933 39 95  – – –  Other  0,0 A  
2933 40  –  Compounds containing a quinoline or isoquinoline ring-system ( whether or not 
hydrogenated), not further fused:  
2933 40 10  –  –  Halogen derivatives of quinoline; quinolinecarboxylic acid der ivatives  0,0  A  
2933 40 30  –  –  Dextromethorphan (INN) and its salts  0,0  A  
2933 40 90  –  –  Other  0,0 A  
– Compounds containing a pyrimidine ring (whether or not hydroge nated) or 
piperazine ring in the structure:  
2933 51  –  –  Malonylurea (barbituric acid) and its derivatives; salts there of: 
2933 51 20  – – –  Phenobarbital, barbital (INN) and their salts  0,0  A  
2933 51 90  – – –  Other  0,0 A  
2933 59  –  –  Other:  
2933 59 10  – – –  Diazinon (ISO)  0,0  A  
2933 59 20  – – –  1,4-Diazabicyclo[2,2,2]octane (triethylenediamine)  0,0  A  
2933 59 70  – – –  Other  0,0 A  
– Compounds containing an unfused triazine ring (whether or not hydrogenated) 
in the structure:  
2933 61 00  –  –  Melamine  4,5  B  ▼M1
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Item Description  Base rate  Category  
2933 69  –  –  Other:  
2933 69 10  – – –  Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3 ,5-trinitro- 
1,3,5-triazine (hexogen, trimethylenetrinitramine)  0,0 A  
2933 69 20  – – –  Methenamine (INN) (hexamethylenetetramine)  0,0  A  
2933 69 30  – – –  2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamin o]phenol  0,0  A  
2933 69 80  – – –  Other  0,0 A  
– Lactams:  
2933 71 00  –  –  6-Hexanelactam (epsilon-caprolactam)  0,0  A  
2933 79 00  –  –  Other lactams  0,0  A  
2933 90  –  Other:  
2933 90 20  –  –  Benzimidazole-2-thiol (mercaptobenzimidazole)  0,0  A  
2933 90 40  –  –  Indole, 3-methylindole (skatole), 6-allyl-6,7-dihydro-5 H-dibe nz[c,e]azepinne 
(azapetine), chlordiazepoxide (INN), phenindamine (INN) and the ir salts; 
imipramine hydrochloride (INNM)  0,0 A  
2933 90 50  –  –  Monoazepines  0,0  A  
2933 90 60  –  –  Diazepines  0,0  A  
2933 90 65  –  –  2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol  0,0  A  
2933 90 95  –  –  Other  0,0 A  
2934  Nucleic acids and their salts; other heterocyclic compounds:  
2934 10 00  –  Compounds containing an unfused thiazole ring (whether or not hydrogenated) 
in the structure  0,0 A  
2934 20  –  Compounds containing a benzothiazole ring-system (whether or n ot hydroge­
nated), not further fused:  
2934 20 20  –  –  Di(benzothiazol-2-yl)disulphide; benzothiazole-2-ehiol (mercap tobenzothiazo­
le) and its salts  0,0 A  
2934 20 80  –  –  Other  0,0 A  
2934 30  –  Compounds containing a phenothiazine ring-system (whether or n ot hydroge­
nated), not further fused:  
2934 30 10  –  –  Thiethylperazine (INN); thioridazine (INN) and its salts  0,0  A  
2934 30 90  –  –  Other  0,0 A  
2934 90  –  Other:  
2934 90 10  –  –  Thiophene  0,0  A  
2934 90 30  –  –  Chlorprothixene (INN); thenalidine (INN) and its tartrates and  maleates  0,0  A  
2934 90 40  –  –  Furazolidone (INN)  0,0  A  
2934 90 80  –  –  Monothiins  0,0  A  
2934 90 85  –  –  7-Aminocephalosporanic acid  0,0  A  ▼M1
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Item Description  Base rate  Category  
2934 90 89  –  –  Nucleic acids and their salts  0,0  A  
2934 90 91  –  –  Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy -2-phenyla­
cetamid]-8-oxo-5-thia-1-azabicylco[4.2.0]oct-2-ene-2-carboxylic  acid  0,0 A  
2934 90 93  –  –  1-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromide  0,0  A  
2934 90 97  –  –  Other  0,0 A  
2935  Sulphonamides:  
2935 00 10  –  3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H- napht­
hol[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonimide  0,0 A  
2935 00 20  –  Metosulam (ISO)  0,0  A  
2935 00 90  –  Other  4,5 B  
XI. PROVITAMINS, VITAMINS AND HORMONES  
2936  Provitamins and vitamins, natural or reproduced by synthesis ( including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures 
of the foregoing, whether or not in any solvent:  
2936 10 00  –  Provitamins, unmixed  0,0  A  
– Vitamins and their derivatives, unmixed:  
2936 21 00  –  –  Vitamins A and their derivatives  0,0  A  
2936 22 00  –  –  Vitamin B  1 and its derivatives  0,0  A  
2936 23 00  –  –  Vitamin B  2 and its derivatives  0,0  A  
2936 24 00  –  –  D- or DL-Pantothenic acid (vitamin B  3 or vitamin B  5 ) and its derivatives  0,0  A  
2936 25 00  –  –  Vitamin B  6 and its derivatives  0,0  A  
2936 26 00  –  –  Vitamin B  12 and its derivatives  0,0  A  
2936 27 00  –  –  Vitamin C and its derivatives  0,0  A  
2936 28 00  –  –  Vitamin E and its derivatives  0,0  A  
2936 29  –  –  Other vitamins and their derivatives:  
2936 29 10  – – –  Vitamin B  9 and its derivatives  0,0  A  
2936 29 30  – – –  Vitamin H and its derivatives  0,0  A  
2936 29 90  – – –  Other  0,0 A  
2936 90  –  Other, including natural concentrates:  
– – Natural concentrates of vitamins:  
2936 90 11  – – –  Natural concentrates of vitamins A + D  0,0  A  
2936 90 19  – – –  Other  0,0 A  
2936 90 90  –  –  Intermixtures, whether or not in any solvent  0,0  A  
2937  Hormones, natural or reproduced by synthesis; derivatives ther eof, used prima­
rily as hormones; other steroids used primarily as hormones:  ▼M1
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Item Description  Base rate  Category  
2937 10 00  –  Pituitary (anterior) or similar hormones, and their derivative s 0,0  A  
– Adrenal cortical hormones and their derivatives:  
2937 21 00  –  –  Cortisone, hydrocortisone, prednisone (dehydrocortisone) and p rednisolone 
(dehydrohydrocortisone)  0,0 A  
2937 22 00  –  –  Halogenated derivatives of adrenal cortical hormones  0,0  A  
2937 29 00  –  –  Other  0,0 A  
– Other hormones and their derivatives; other steroids used prim arily as hormo­
nes: 
2937 91 00  –  –  Insulin and its salts  0,0  A  
2937 92 00  –  –  Oestrogens and progestogens  0,0  A  
2937 99 00  –  –  Other  0,0 A  
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR 
REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ES ­
TERS AND OTHER DERIVATIVES  
2938  Glycosides, natural or reproduced by synthesis, and their salt s, ethers, esters and 
other derivatives:  
2938 10 00  –  Rutoside (rutin) and its derivatives  0,0  A  
2938 90  –  Other:  
2938 90 10  –  –  Digitalis glycosides  0,0  A  
2938 90 30  –  –  Glycyrrhizic acid and glycyrrhizates  0,0  A  
2938 90 90  –  –  Other  0,0 A  
2939  Vegetable alkaloids, natural or reproduced by synthesis, and t heir salts, ethers, 
esters and other derivatives:  
2939 10 00  –  Alkaloids of opium and their derivatives; salts thereof  0,0  A  
– Alkaloids of cinchona and their derivatives; salts thereof:  
2939 21  –  –  Quinine and its salts:  
2939 21 10  – – –  Quinine and quinine sulphate  0,0  A  
2939 21 90  – – –  Other  0,0 A  
2939 29 00  –  –  Other  0,0 A  
2939 30 00  –  Caffeine and its salts  0,0  A  
– Ephedrines and their salts:  
2939 41 00  –  –  Ephedrine and its salts  0,0  A  
2939 42 00  –  –  Pseudoephedrine (INN) and its salts  0,0  A  
2939 49 00  –  –  Other  0,0 A  
2939 50 00  –  Theophylline and aminophylline (theophylline-ethylenediamine) and their de­
rivatives; salts thereof  0,0 A  
– Alkaloids of rye ergot and their derivatives; salts thereof:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 227  
Item Description  Base rate  Category  
2939 61 00  –  –  Ergometrine (INN) and its salts  0,0  A  
2939 62 00  –  –  Ergotamine (INN) and its salts  0,0  A  
2939 63 00  –  –  Lysergic acid and its salts  0,0  A  
2939 69 00  –  –  Other  0,0 A  
2939 70 00  –  Nicotine and its salts  0,0  A  
2939 90  –  Other:  
– – Cocaine and its salts:  
2939 90 11  – – –  Crude cocaine  0,0  A  
2939 90 19  – – –  Other  0,0 A  
2939 90 30  –  –  Emetine and its salts  0,0  A  
2939 90 90  –  –  Other  0,0 A  
XIII.  OTHER ORGANIC COMPOUNDS  
2940  Sugars, chemically pure, other than sucrose, lactose, maltose,  glucose and fruc­
tose; sugar ethers and sugar esters, and their salts, other tha n products of heading 
No 2937, 2938 or 2939:  
2940 00 10  –  Rhamnose, raffinose and mannose  0,0  A  
2940 00 90  –  Other  4,6 A  
2941  Antibiotics:  
2941 10  –  Penicillins and their derivatives with a penicillanic acid str ucture; salts thereof:  
2941 10 10  –  –  Amoxicillin (INN) and its salts  0,0  A  
2941 10 20  –  –  Ampicillin (INN), metampicillin (INN), pivampicillin (INN), an d their salts  0,0  A  
2941 10 90  –  –  Other  0,0 A  
2941 20  –  Streptomycins and their derivatives; salts thereof:  
2941 20 30  –  –  Dihydrostreptomycin, its salts, esters and hydrates  0,0  A  
2941 20 80  –  –  Other  0,0 A  
2941 30 00  –  Tetracyclines and their derivatives; salts thereof  0,0  A  
2941 40 00  –  Chloramphenicol and its derivatives; salts thereof  0,0  A  
2941 50 00  –  Erythromycin and its derivatives; salts thereof  0,0  A  
2941 90 00  –  Other  0,0 A  
2942 00 00  Other organic compounds  0,0  A  
30 PHARMACEUTICAL PRODUCTS  
3001  Glands and other organs for organo-therapeutic uses, dried, wh ether or not 
powdered; extracts of glands or other organs or of their secret ions for organo- 
therapeutic uses; heparin and its salts; other human or animal substances prepa­
red for therapeutic or prophylactic uses, not elsewhere specifi ed or included:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 228  
Item Description  Base rate  Category  
3001 10  –  Glands and other organs, dried, whether or not powdered:  
3001 10 10  –  –  Powdered  0,0 A  
3001 10 90  –  –  Other  0,0 A  
3001 20  –  Extracts of glands or other organs or of their secretions:  
3001 20 10  –  –  Of human origin  0,0  A  
3001 20 90  –  –  Other  0,0 A  
3001 90  –  Other:  
3001 90 10  –  –  Of human origin  0,0  A  
– – Other:  
3001 90 91  – – –  Heparin and its salts  0,0  A  
3001 90 99  – – –  Other  0,0 A  
3002  Human blood; animal blood prepared for therapeutic, prophylact ic or diagnostic 
uses; antisera and other blood fractions and modified immunolog ical products, 
whether or not obtained by means of biotechnological processes;  vaccines, 
toxins, cultures of micro-organisms (excluding yeasts) and simi lar products:  
3002 10  –  Antisera and other blood fractions and modified immunological products, 
whether or not obtained by means of biotechnological processes:  
3002 10 10  –  –  Antisera  0,0 A  
– – Other:  
3002 10 91  – – –  Haemoglobin, blood globulins and serum globulins  0,0  A  
– – – Other:  
3002 10 95  – – – –  Of human origin  0,0  A  
3002 10 99  – – – –  Other  0,0 A  
3002 20 00  –  Vaccines for human medicine  0,0  A  
3002 30 00  –  Vaccines for veterinary medicine  0,0  A  
3002 90  –  Other:  
3002 90 10  –  –  Human blood  0,0  A  
3002 90 30  –  –  Animal blood prepared for therapeutic, prophylactic or diagnos tic uses  0,0  A  
3002 90 50  –  –  Cultures of micro-organisms  0,0  A  
3002 90 90  –  –  Other  0,0 A  
3003  Medicaments (excluding goods of heading No 3002, 3005 or 3006)  consisting of 
two or more constituents which have been mixed together for the rapeutic or 
prophylactic uses, not put up in measured doses or in forms or packings for 
retail sale:  
3003 10 00  –  Containing penicillins or derivatives thereof, with a penicill anic acid structure, 
or streptomycins or their derivatives  0,0 A  
3003 20 00  –  Containing other antibiotics  0,0  A  
– Containing hormones or other products of heading No 2937 but n ot containing 
antibiotics:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 229  
Item Description  Base rate  Category  
3003 31 00  –  –  Containing insulin  0,0  A  
3003 39 00  –  –  Other  0,0 A  
3003 40 00  –  Containing alkaloids or derivatives thereof but not containing  hormones or 
other products of heading No 2937 or antibiotics  0,0 A  
3003 90  –  Other:  
3003 90 10  –  –  Containing iodine or iodine compounds  0,0  A  
3003 90 90  –  –  Other  0,0 A  
3004  Medicaments (excluding goods of heading No 3002, 3005 or 3006)  consisting of 
mixed or unmixed products for therapeutic or prophylactic uses,  put up in 
measured doses or in forms or packings for retail sale:  
3004 10  –  Containing penicillins or derivatives thereof, with a penicill anic acid structure, 
or streptomycins or their derivatives:  
3004 10 10  –  –  Containing, as active substances, only penicillins or derivati ves thereof with a 
penicillanic acid structure  0,0 A  
3004 10 90  –  –  Other  0,0 A  
3004 20  –  Containing other antibiotics:  
3004 20 10  –  –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3004 20 90  –  –  Other  0,0 A  
– Containing hormones or other products of heading No 2937 but n ot containing 
antibiotics:  
3004 31  –  –  Containing insulin:  
3004 31 10  – – –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3004 31 90  – – –  Other  0,0 A  
3004 32  –  –  Containing adrenal cortical hormones:  
3004 32 10  – – –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3004 32 90  – – –  Other  0,0 A  
3004 39  –  –  Other:  
3004 39 10  – – –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3004 39 90  – – –  Other  0,0 A  
3004 40  –  Containing alkaloids or derivatives thereof but not containing  hormones, other 
products of heading No 2937 or antibiotics:  
3004 40 10  –  –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3004 40 90  –  –  Other  0,0 A  
3004 50  –  Other medicaments containing vitamins or other products of hea ding No 2936:  
3004 50 10  –  –  Put up in forms or in packings of a kind sold by retail  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 230  
Item Description  Base rate  Category  
3004 50 90  –  –  Other  0,0 A  
3004 90  –  Other:  
– – Put up in forms or in packings of a kind sold by retail:  
3004 90 11  – – –  Containing iodine or iodine compounds  0,0  A  
3004 90 19  – – –  Other  0,0 A  
– – Other:  
3004 90 91  – – –  Containing iodine or iodine compounds  0,0  A  
3004 90 99  – – –  Other  0,0 A  
3005  Wadding, gauze, bandages and similar articles (for example, dr essings, adhesive 
plasters, poultices), impregnated or coated with pharmaceutical  substances or put 
up in forms or packings for retail sale for medical, surgical, dental or veterinary 
purposes:  
3005 10 00  –  Adhesive dressings and other articles having an adhesive layer  0,0  A  
3005 90  –  Other:  
3005 90 10  –  –  Wadding and articles of wadding  0,0  A  
– – Other:  
– – – Of textile materials:  
3005 90 31  – – – –  Gauze and articles of gauze  0,0  A  
– – – –  Other:  
3005 90 51  – – – – –  Of nonwovens  0,0  A  
3005 90 55  – – – – –  Other  0,0  A  
3005 90 99  – – –  Other  0,0 A  
3006  Pharmaceutical goods specified in Note 4 to this Chapter:  
3006 10  –  Sterile surgical catgut, similar sterile suture materials and sterile tissue adhe­
sives for surgical wound closure; sterile laminaria and sterile  laminaria tents; 
sterile absorbable surgical or dental haemostatics:  
3006 10 10  –  –  Sterile surgical catgut  0,0  A  
3006 10 90  –  –  Other  0,0 A  
3006 20 00  –  Blood-grouping reagents  0,0  A  
3006 30 00  –  Opacifying preparations for X-ray examinations; diagnostic rea gents designed 
to be administered to the patient  0,0 A  
3006 40 00  –  Dental cements and other dental fillings; bone reconstruction cements  0,0  A  
3006 50 00  –  First-aid boxes and kits  0,0  A  
3006 60  –  Chemical contraceptive preparations based on hormones or sperm icides:  
– – Based on hormones:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 231  
Item Description  Base rate  Category  
3006 60 11  – – –  Put up in forms or in packings of a kind sold by retail  0,0  A  
3006 60 19  – – –  Other  0,0 A  
3006 60 90  –  –  Based on spermicides  0,0  A  
31 FERTILISERS  
3101 00 00  Animal or vegetable fertilisers, whether or not mixed together  or chemically 
treated; fertilisers produced by the mixing or chemical treatme nt of animal or 
vegetable products  0,0 A  
3102  Mineral or chemical fertilisers, nitrogenous:  
3102 10  –  Urea, whether or not in aqueous solution:  
3102 10 10  –  –  Urea containing more than 45 % by weight of nitrogen on the dr y anhydrous 
product  6,1 B  
3102 10 90  –  –  Other  4,5 B  
– Ammonium sulphate; double salts and mixtures of ammonium sulph ate and 
ammonium nitrate:  
3102 21 00  –  –  Ammonium sulphate  4,5  B  
3102 29 00  –  –  Other  4,5 B  
3102 30  –  Ammonium nitrate, whether or not in aqueous solution:  
3102 30 10  –  –  In aqueous solution  4,5  B  
3102 30 90  –  –  Other  4,5 B  
3102 40  –  Mixtures of ammonium nitrate with calcium carbonate or other i norganic non- 
fertilising substances:  
3102 40 10  –  –  With a nitrogen content not exceeding 28 % by weight  4,5  B  
3102 40 90  –  –  With a nitrogen content exceeding 28 % by weight  4,5  B  
3102 50  –  Sodium nitrate:  
3102 50 10  –  –  Natural sodium nitrate  0,0  A  
3102 50 90  –  –  Other  4,5 B  
3102 60 00  –  Double salts and mixtures of calcium nitrate and ammonium nitr ate 4,5  B  
3102 70 00  –  Calcium cyanamide  4,5  B  
3102 80 00  –  Mixtures of urea and ammonium nitrate in aqueous or ammoniacal  solution  4,5  B  
3102 90 00  –  Other, including mixtures not specified in the foregoing subhe adings  4,5  B  
3103  Mineral or chemical fertilisers, phosphatic:  
3103 10  –  Superphosphates:  
3103 10 10  –  –  Containing more than 35 % by weight of diphosphorus pentaoxide  3,3  B  
3103 10 90  –  –  Other  3,3 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 232  
Item Description  Base rate  Category  
3103 20 00  –  Basic slag  0,0 A  
3103 90 00  –  Other  0,0 A  
3104  Mineral or chemical fertilisers, potassic:  
3104 10 00  –  Carnallite, sylvite and other crude natural potassium salts  0,0  A  
3104 20  –  Potassium chloride:  
3104 20 10  –  –  With a potassium content evaluated as K  2 O, by weight, not exceeding 40 % 
on the dry anhydrous product  0,0 A  
3104 20 50  –  –  With a potassium content evaluated as K  2 O, by weight, exceeding 40 % but 
not exceeding 62 % on the dry anhydrous product  0,0 A  
3104 20 90  –  –  With a potassium content evaluated as K  2 O, by weight, exceeding 62 % on 
the dry anhydrous product  0,0 A  
3104 30 00  –  Potassium sulphate  0,0  A  
3104 90 00  –  Other  0,0 A  
3105  Mineral or chemical fertilisers containing two or three of the  fertilising elements 
nitrogen, phosphorus and potassium; other fertilisers; goods of  this chapter in 
tablets or similar forms or in packages of a gross weight not e xceeding 10 kg:  
3105 10 00  –  Goods of this chapter in tablets or similar forms or in packag es of a gross 
weight not exceeding 10 kg  4,5 B  
3105 20  –  Mineral or chemical fertilisers containing the three fertilisi ng elements nitro­
gen, phosphorus and potassium:  
3105 20 10  –  –  With a nitrogen content exceeding 10 % by weight on the dry an hydrous 
product  4,5 B  
3105 20 90  –  –  Other  4,5 B  
3105 30 00  –  Diammonium hydrogenorthophosphate (diammonium phosphate)  4,5  B  
3105 40 00  –  Ammonium dihydrogenorthophosphate (monoammonium phosphate) and  mix­
tures thereof with diammonium hydrogenorthophosphate (diammoniu m phos­
phate)  4,5 B  
– Other mineral or chemical fertilisers containing the two ferti lising elements 
nitrogen and phosphorus:  
3105 51 00  –  –  Containing nitrates and phosphates  4,5  B  
3105 59 00  –  –  Other  4,5 B  
3105 60  –  Mineral or chemical fertilisers containing the two fertilising  elements phos­
phorus and potassium:  
3105 60 10  –  –  Potassic superphosphates  2,2  B  
3105 60 90  –  –  Other  2,2 B  
3105 90  –  Other:  
3105 90 10  –  –  Natural potassic sodium nitrate, consisting of a natural mixtu re of sodium 
nitrate and potassium nitrate (the proportion of potassium nitr ate may be as 
high as 44 %), of a total nitrogen content not exceeding 16,3 %  by weight on 
the dry anhydrous product  0,0 A  
– – Other:  
3105 90 91  – – –  With a nitrogen content exceeding 10 % by weight on the dry an hydrous 
product  4,5 B  
3105 90 99  – – –  Other  2,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 233  
Item Description  Base rate  Category  
32 TANNING OR DYING EXTRACTS; TANNINS AND THEIR DERIVATI­
VES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS 
AND VARNISHES; PUTTY AND OTHER MASTICS; INKS  
3201  Tanning extracts of vegetable origin; tannins and their salts,  ethers, esters and 
other derivatives:  
3201 10 00  –  Quebracho extract  0,0  A  
3201 20 00  –  Wattle extract  6,5  B  
3201 90  –  Other:  
3201 90 20  –  –  Sumach extract, vallonia extract, oak or chestnut extract  5,8  B  
3201 90 90  –  –  Other  0,0 A  
3202  Synthetic organic tanning substances; inorganic tanning substa nces; tanning pre­
parations, whether or not containing natural tanning substances ; enzymatic pre­
parations for pre-tanning:  
3202 10 00  –  Synthetic organic tanning substances  0,0  A  
3202 90 00  –  Other  0,0 A  
3203  Colouring matter of vegetable or animal origin (including dyei ng extracts but 
excluding animal black), whether or not chemically defined; pre parations as 
specified in Note 3 to this Chapter based on colouring matter o f vegetable or 
animal origin:  
– Colouring matter of vegetable origin and preparations based th ereon:  
3203 00 11  –  –  Black cutch (Acacia catechu)  0,0  A  
3203 00 19  –  –  Other  0,0 A  
3203 00 90  –  Colouring matter of animal origin and preparations based there on 0,0  A  
3204  Synthetic organic colouring matter, whether or not chemically defined; prepara­
tions as specified in Note 3 to this Chapter based on synthetic  organic colouring 
matter; synthetic organic products of a kind used as fluorescen t brightening 
agents or asluminophores, whether or not chemically defined:  
– Synthetic organic colouring matter and preparations based ther eon as specified 
in Note 3 to this Chapter:  
3204 11 00  –  –  Disperse dyes and preparations based thereon  2,2  A  
3204 12 00  –  –  Acid dyes, whether or not premetallised, and preparations base d thereon; 
mordant dyes and preparations based thereon  2,2 A  
3204 13 00  –  –  Basic dyes and preparations based thereon  2,2  A  
3204 14 00  –  –  Direct dyes and preparations based thereon  2,2  A  
3204 15 00  –  –  Vat dyes (including those usable in that state as pigments) an d preparations 
based thereon  2,2 A  
3204 16 00  –  –  Reactive dyes and preparations based thereon  2,2  A  
3204 17 00  –  –  Pigments and preparations based thereon  2,2  A  
3204 19 00  –  –  Other, including mixtures of colouring matter of two or more o f the subhea­
dings Nos 3204 11 to 3204 19  2,2 A  
3204 20 00  –  Synthetic organic products of a kind used as fluorescent brigh tening agents  2,1  A  
3204 90 00  –  Other  2,2 A  
3205 00 00  Colour lakes; preparations as specified in Note 3 to this Chap ter based on colour 
lakes  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 234  
Item Description  Base rate  Category  
3206  Other colouring matter; preparations as specified in Note 3 to  this Chapter, other 
than those of heading No 3203, 3204 or 3205; inorganic products  of a kind used 
as luminophores, whether or not chemically defined:  
– Pigments and preparations based on titanium dioxide:  
3206 11 00  –  –  Containing 80 % or more by weight of titanium dioxide calculat ed on the dry 
weight  4,2 B  
3206 19 00  –  –  Other  4,5 B  
3206 20 00  –  Pigments and preparations based on chromium compounds  4,5  B  
3206 30 00  –  Pigments and preparations based on cadmium compounds  4,5  B  
– Other colouring matter and other preparations:  
3206 41 00  –  –  Ultramarine and preparations based thereon  4,5  B  
3206 42 00  –  –  Lithopone and other pigments and preparations based on zinc su lphide  4,5  B  
3206 43 00  –  –  Pigments and preparations based on hexacyanoferrates (ferrocya nides and 
ferricyanides)  4,5 B  
3206 49  –  –  Other:  
3206 49 10  – – –  Magnetite  0,0  A  
3206 49 90  – – –  Other  4,5 B  
3206 50 00  –  Inorganic products of a kind used as luminophores  3,7  B  
3207  Prepared pigments, prepared opacifiers and prepared colours, v itrifiable enamels 
and glazes, engobes (slips), liquid lustres and similar prepara tions, of a kind 
used in the ceramic, enamelling or glass industry; glass frit a nd other glass, in 
the form of powder, granules or flakes:  
3207 10 00  –  Prepared pigments, prepared opacifiers, prepared colours and s imilar prepara­
tions  0,0 A  
3207 20  –  Vitrifiable enamels and glazes, engobes (slips) and similar pr eparations:  
3207 20 10  –  –  Engobes (slips)  0,0  A  
3207 20 90  –  –  Other  0,0 A  
3207 30 00  –  Liquid lustres and similar preparations  0,0  A  
3207 40  –  Glass frit and other glass, in the form of powder, granules or  flakes:  
3207 40 10  –  –  Glass of the variety known as ‘enamel’ glass  0,0  A  
3207 40 20  –  –  Glass, in the form of flakes of a length of 0,1 mm or more but  not exceeding 
3,5 mm and of a thickness of 2 micrometres or more but not exce eding 5 
micrometres  0,0 A  
3207 40 30  –  –  Glass in the form of powder or granules, with a silicon dioxid e content of not 
less than 99 % by weight  0,0 A  
3207 40 80  –  –  Other  0,0 A  
3208  Paints and varnishes (including enamels and lacquers) based on  synthetic poly­
mers or chemically modified natural polymers, dispersed or diss olved in a non- 
aqueous medium; solutions as defined in Note 4 to this Chapter:  
3208 10  –  Based on polyesters:  
3208 10 10  –  –  Solutions as defined in Note 4 to this Chapter  0,0  A  
3208 10 90  –  –  Other  0,0 A  
3208 20  –  Based on acrylic or vinyl polymers:  
3208 20 10  –  –  Solutions as defined in Note 4 to this Chapter  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 235  
Item Description  Base rate  Category  
3208 20 90  –  –  Other  0,0 A  
3208 90  –  Other:  
– – Solutions as defined in Note 4 to this Chapter:  
3208 90 11  – – –  Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methy lenedicyclo­
hexyl isocyanate, in the form of a solution in N,N-dimethylacet amide con­
taining by weight 48 % or more of polymer  0,0 A  
3208 90 13  – – –  Copolymer of p-cresol and divinylbenzene, dissolved in N,N-dim ethylace­
tamide, with a copolymer content of not less than 48 % by weigh t 0,0 A  
3208 90 19  – – –  Other  0,0 A  
– – Other:  
3208 90 91  – – –  Based on synthetic polymers  0,0  A  
3208 90 99  – – –  Based on chemically modified natural polymers  0,0  A  
3209  Paints and varnishes (including enamels and lacquers) based on  synthetic poly­
mers or chemically modified natural polymers, dispersed or diss olved in an 
aqueous medium:  
3209 10 00  –  Based on acrylic or vinyl polymers  0,0  A  
3209 90 00  –  Other  0,0 A  
3210  Other paints and varnishes (including enamels, lacquers and di stempers); prepa­
red water pigments of a kind used for finishing leather:  
3210 00 10  –  Oil paints and varnishes (including enamels and lacquers)  0,0  A  
3210 00 90  –  Other  0,0 A  
3211 00 00  Prepared driers  0,0  A  
3212  Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufactu re of paints 
(including enamels); stamping foils; dyes and other colouring m atter put up in 
forms or packings for retail sale:  
3212 10  –  Stamping foils:  
3212 10 10  –  –  With a basis of base metal  0,0  A  
3212 10 90  –  –  Other  0,0 A  
3212 90  –  Other:  
– – Pigments (including metallic powders and flakes) dispersed in non-aqueous 
media, in liquid or paste form, of a kind used in the manufactu re of paints 
(including enamels):  
3212 90 10  – – –  Pearl essence  0,0  A  
– – – Other:  
3212 90 31  – – – –  With a basis of aluminium powder  0,0  A  
3212 90 39  – – – –  Other  0,0 A  
3212 90 90  –  –  Dyes and other colouring matter put up in forms or packings fo r retail sale  0,0  A  
3213  Artists', students' or signboard painters' colours, modifying tints, amusement 
colours and the like, in tablets, tubes, jars, bottles, pans or  in similar forms or 
packings:  
3213 10 00  –  Colours in sets  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 236  
Item Description  Base rate  Category  
3213 90 00  –  Other  0,0 A  
3214  Glaziers' putty, grafting putty, resin cements, caulking compo unds and other 
mastics; painters' fillings; non-refractory surfacing preparati ons for façades, 
indoor walls, floors, ceilings or the like:  
3214 10  –  Glaziers' putty, grafting putty, resin cements, caulking compo unds and other 
mastics; painters' fillings:  
3214 10 10  –  –  Glaziers' putty, grafting putty, resin cements, caulking compo unds and other 
mastics  0,0 A  
3214 10 90  –  –  Painters' fillings  0,0  A  
3214 90 00  –  Other  0,0 A  
3215  Printing ink, writing or drawing ink and other inks, whether o r not concentrated 
or solid:  
– Printing ink:  
3215 11 00  –  –  Black  0,0 A  
3215 19 00  –  –  Other  0,0 A  
3215 90  –  Other:  
3215 90 10  –  –  Writing or drawing ink  0,0  A  
3215 90 80  –  –  Other  0,0 A  
33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOI­
LET PREPARATIONS  
3301  Essential oils (terpeneless or not), including concretes and a bsolutes; resinoids; 
extracted oleoresins; concentrates of essential oils in fats, i n fixed oils, in waxes 
or the like, obtained by enfleurage or maceration; terpenic by- products of the 
deterpenation of essential oils; aqueous distillates and aqueou s solutions of 
essential oils:  
– Essential oils of citrus fruit:  
3301 11  –  –  Of bergamot:  
3301 11 10  – – –  Not deterpenated  0,0  1  
3301 11 90  – – –  Deterpenated  0,0  1  
3301 12  –  –  Of orange:  
3301 12 10  – – –  Not deterpenated  0,0  1  
3301 12 90  – – –  Deterpenated  0,0  1  
3301 13  –  –  Of lemon:  
3301 13 10  – – –  Not deterpenated  0,0  1  
3301 13 90  – – –  Deterpenated  0,0  1  
3301 14  –  –  Of lime:  
3301 14 10  – – –  Not deterpenated  0,0  1  
3301 14 90  – – –  Deterpenated  0,0  1  
3301 19  –  –  Other:  ▼M1
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Item Description  Base rate  Category  
3301 19 10  – – –  Not deterpenated  0,0  1  
3301 19 90  – – –  Deterpenated  0,0  1  
– Essential oils other than those of citrus fruit:  
3301 21  –  –  Of geranium:  
3301 21 10  – – –  Not deterpenated  0,0  1  
3301 21 90  – – –  Deterpenated  0,0  1  
3301 22  –  –  Of jasmin:  
3301 22 10  – – –  Not deterpenated  0,0  1  
3301 22 90  – – –  Deterpenated  0,0  1  
3301 23  –  –  Of lavender or of lavandin:  
3301 23 10  – – –  Not deterpenated  0,0  1  
3301 23 90  – – –  Deterpenated  0,0  1  
3301 24  –  –  Of peppermint (Mentha piperita):  
3301 24 10  – – –  Not deterpenated  0,0  1  
3301 24 90  – – –  Deterpenated  0,0  1  
3301 25  –  –  Of other mints:  
3301 25 10  – – –  Not deterpenated  0,0  1  
3301 25 90  – – –  Deterpenated  0,0  1  
3301 26  –  –  Of vetiver:  
3301 26 10  – – –  Not deterpenated  0,0  1  
3301 26 90  – – –  Deterpenated  0,0  1  
3301 29  –  –  Other:  
– – – Of clove, niaouli and ylang-ylang:  
3301 29 11  – – – –  Not deterpenated  0,0  1  
3301 29 31  – – – –  Deterpenated  0,0  1  
– – – Other:  
3301 29 61  – – – –  Not deterpenated  0,0  1  
3301 29 91  – – – –  Deterpenated  0,0  1  
3301 30 00  –  Resinoids  0,0 1  ▼M1
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Item Description  Base rate  Category  
3301 90  –  Other:  
3301 90 10  –  –  Terpenic by-products of the deterpenation of essential oils  0,0  1  
– – Extracted oleoresins:  
3301 90 21  – – –  Of liquorice and hops  0,0  1  
3301 90 29  – – –  Of pyrethrum or of the roots of plants containing rotenone; in termixtures of 
vegetable extracts, for the manufacture of beverages or of food  preparations  0,0 1  
– – – Other:  
3301 90 31  – – – –  Medicinal  0,0  1  
3301 90 39  – – – –  Other  0,0 1  
3301 90 90  –  –  Other  0,0 1  
3302  Mixtures of odoriferous substances and mixtures (including alc oholic solutions) 
with a basis of one or more of these substances, of a kind used  as raw materials 
in industry; other preparations based on odoriferous substances , of a kind used 
for the manufacture of beverages:  
3302 10  –  Of a kind used in the food or drink industries:  
– – Of the type used in the drink industries:  
– – – Preparations containing all flavouring agents characterising a  beverage:  
3302 10 10  – – – –  Of an actual alcoholic strength by volume exceeding 0,5 %  0,0  1  
– – – –  Other:  
3302 10 21  – – – – –  Containing no milkfats, sucrose, isoglucose, glucose or starch  or con­
taining less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 %  glucose 
or starch  0,0 1  
3302 10 29  – – – – –  Other  7 
3302 10 40  – – –  Other  0,0 1  
3302 10 90  –  –  Of a kind used in the food industries  0,0  1  
3302 90  –  Other:  
3302 90 10  –  –  Alcoholic solutions  0,0  A  
3302 90 90  –  –  Other  0,0 A  
3303  Perfumes and toilet waters:  
3303 00 10  –  Perfumes  0,0 A  
3303 00 90  –  Toilet waters  0,0  A  
3304  Beauty or make-up preparations and preparations for the care o f the skin (other 
than medicaments), including sunscreen or sun tan preparations;  manicure or 
pedicure preparations:  
3304 10 00  –  Lip make-up preparations  0,0  A  
3304 20 00  –  Eye make-up preparations  0,0  A  
3304 30 00  –  Manicure or pedicure preparations  0,0  A  
– Other:  ▼M1
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Item Description  Base rate  Category  
3304 91 00  –  –  Powders, whether or not compressed  0,0  A  
3304 99 00  –  –  Other  0,0 A  
3305  Preparations for use on the hair:  
3305 10 00  –  Shampoos  0,0 A  
3305 20 00  –  Preparations for permanent waving or straightening  0,0  A  
3305 30 00  –  Hair lacquers  0,0  A  
3305 90  –  Other:  
3305 90 10  –  –  Hair lotions  0,0  A  
3305 90 90  –  –  Other  0,0 A  
3306  Preparations for oral or dental hygiene, including denture fix ative pastes and 
powders; yarn used to clean between the teeth (dental floss), i n individual retail 
packages:  
3306 10 00  –  Dentifrices  0,0 A  
3306 20 00  –  Yarn used to clean between the teeth (dental floss)  0,0  A  
3306 90 00  –  Other  0,0 A  
3307  Pre-shave, shaving or after-shave preparations, personal deodo rants, bath prepa­
rations, depilatories and other perfumery, cosmetic or toilet p reparations, not 
elsewhere specified or included; prepared room deodorisers, whe ther or not 
perfumed or having disinfectant properties:  
3307 10 00  –  Pre-shave, shaving or after-shave preparations  0,0  A  
3307 20 00  –  Personal deodorants and antiperspirants  0,0  A  
3307 30 00  –  Perfumed bath salts and other bath preparations  0,0  A  
– Preparations for perfuming or deodorising rooms, including odo riferous prepa­
rations used during religious rites:  
3307 41 00  –  –  ‘Agarbatti’ and other odoriferous preparations which operate b y burning  0,0  A  
3307 49 00  –  –  Other  0,0 A  
3307 90 00  –  Other  0,0 A  
34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARA­
TIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPA­
RED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES 
AND SIMILAR ARTICLES, MODELLING PASTES, ‘DENTAL WAXES’ 
AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER  
3401  Soap; organic surface-active products and preparations for use  as soap, in the 
form of bars, cakes, moulded pieces or shapes, whether or not c ontaining soap; 
paper, wadding, felt and nonwovens, impregnated, coated or cove red with soap 
or detergent:  
– Soap and organic surface-active products and preparations, in the form of bars, 
cakes, moulded pieces or shapes, and paper, wadding, felt and n onwovens, 
impregnated, coated or covered with soap or detergent:  
3401 11 00  –  –  For toilet use (including medicated products)  0,0  A  
3401 19 00  –  –  Other  0,0 A  
3401 20  –  Soap in other forms:  
3401 20 10  –  –  Flakes, wafers, granules or powders  0,0  A  ▼M1
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Item Description  Base rate  Category  
3401 20 90  –  –  Other  0,0 A  
3402  Organic surface-active agents (other than soap); surface-activ e preparations, was­
hing preparations (including auxiliary washing preparations) an d cleaning pre­
parations, whether or not containing soap, other than those of heading 
No 3401:  
– Organic surface-active agents, whether or not put up for retai l sale:  
3402 11  –  –  Anionic:  
3402 11 10  – – –  Aqueous solution containing by weight 30 % or more but not mor e than 
50 % of disodium alkyl [oxydi (benzenesulphonate)]  0,0 A  
3402 11 90  – – –  Other  0,0 A  
3402 12 00  –  –  Cationic  0,0 A  
3402 13 00  –  –  Non-ionic  0,0  A  
3402 19 00  –  –  Other  0,0 A  
3402 20  –  Preparations put up for retail sale:  
3402 20 10  –  –  Surface-active preparations  0,0  A  
3402 20 90  –  –  Washing preparations and cleaning preparations  0,0  A  
3402 90  –  Other:  
3402 90 10  –  –  Surface-active preparations  0,0  A  
3402 90 90  –  –  Washing preparations and cleaning preparations  0,0  A  
3403  Lubricating preparations (including cutting-oil preparations, bolt or nut release 
preparations, anti-rust or anti-corrosion preparations and moul d release prepara­
tions, based on lubricants) and preparations of a kind used for  the oil or grease 
treatment of textile materials, leather, furskins or other mate rials, but excluding 
preparations containing, as basic constituents, 70 % or more by  weight of pe­
troleum oils or of oils obtained from bituminous minerals:  
– Containing petroleum oils or oils obtained from bituminous min erals:  
3403 11 00  –  –  Preparations for the treatment of textile materials, leather, furskins or other 
materials  0,0 A  
3403 19  –  –  Other:  
3403 19 10  – – –  Containing 70 % or more by weight of petroleum oils or of oils  obtained 
from bituminous minerals but not as the basic constituent  0,0 A  
– – – Other:  
3403 19 91  – – – –  Preparations for lubricating machines, appliances and vehicles  0,0  A  
3403 19 99  – – – –  Other  0,0 A  
– Other:  
3403 91 00  –  –  Preparations for the treatment of textile materials, leather, furskins or other 
materials  0,0 A  
3403 99  –  –  Other:  
3403 99 10  – – –  Preparations for lubricating machines, appliances and vehicles  0,0  A  
3403 99 90  – – –  Other  0,0 A  
3404  Artificial waxes and prepared waxes:  ▼M1
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Item Description  Base rate  Category  
3404 10 00  –  Of chemically modified lignite  0,0  A  
3404 20 00  –  Of polyethylene glycol  0,0  A  
3404 90  –  Other:  
3404 90 10  –  –  Prepared waxes, including sealing waxes  0,0  A  
3404 90 90  –  –  Other  0,0 A  
3405  Polishes and creams, for footwear, furniture, floors, coachwor k, glass or metal, 
scouring pastes and powders and similar preparations (whether o r not in the 
form of paper, wadding, felt, nonwovens, cellular plastics or c ellular rubber, 
impregnated, coated or covered with such preparations), excludi ng waxes of 
heading No 3404:  
3405 10 00  –  Polishes, creams and similar preparations, for footwear or lea ther 0,0  A  
3405 20 00  –  Polishes, creams and similar preparations, for the maintenance  of wooden 
furniture, floors or other woodwork  0,0 A  
3405 30 00  –  Polishes and similar preparations for coachwork, other than me tal polishes  0,0  A  
3405 40 00  –  Scouring pastes and powders and other scouring preparations  0,0  A  
3405 90  –  Other:  
3405 90 10  –  –  Metal polishes  0,0  A  
3405 90 90  –  –  Other  0,0 A  
3406  Candles, tapers and the like:  
– Candles:  
3406 00 11  –  –  Plain, not perfumed  0,0  A  
3406 00 19  –  –  Other  0,0 A  
3406 00 90  –  Other  0,0 A  
3407 00 00  Modelling pastes, including those put up for children's amusem ent; preparations 
known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in 
packings for retail sale or in plates, horseshoe shapes, sticks  or similar forms; 
other preparations for use in dentistry, with a basis of plaste r (of calcined 
gypsum or calcium sulphate)  0,0 A  
35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZY­
MES  
3501  Casein, caseinates and other casein derivatives; casein glues:  
3501 10  –  Casein:  
3501 10 10  –  –  For the manufacture of regenerated textile fibres  0,0  1  
3501 10 50  –  –  For industrial uses other than the manufacture of foodstuffs o r fodder  2,4  1  
3501 10 90  –  –  Other  6,8 2  
3501 90  –  Other:  
3501 90 10  –  –  Casein glues  6,3  2  
3501 90 90  –  –  Other  4,9 2  ▼M1
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Item Description  Base rate  Category  
3502  Albumins, (including concentrates of two or more whey proteins , containing by 
weight more than 80 % whey proteins, calculated on the dry matt er), albumina­
tes and other albumin derivatives:  
– Egg albumin:  
3502 11  –  –  Dried:  
3502 11 10  – – –  Unfit, or to be rendered unfit, for human consumption  0,0  1  
3502 11 90  – – –  Other  5;6 
3502 19  –  –  Other:  
3502 19 10  – – –  Unfit, or to be rendered unfit, for human consumption  0,0  1  
3502 19 90  – – –  Other  5;6 
3502 20  –  Milk albumin, including concentrates of two or more whey prote ins: 
3502 20 10  –  –  Unfit, or to be rendered unfit, for human consumption  0,0  1  
– – Other:  
3502 20 91  – – –  Dried (for example, in sheets, scales, flakes, powder)  146,6 €/100 kg/net  4  
3502 20 99  – – –  Other  19,8 €/100 kg/net  4  
3502 90  –  Other:  
– – Albumins, other than egg albumin and milk albumin (lactalbumin ): 
3502 90 20  – – –  Unfit, or to be rendered unfit, for human consumption  0,0  1  
3502 90 70  – – –  Other  7,6 2  
3502 90 90  –  –  Albuminates and other albumin derivatives  0,0  1  
3503  Gelatin (including gelatin in rectangular (including square) s heets, whether or 
not surface-worked or coloured) and gelatin derivatives; isingl ass; other glues of 
animal origin, excluding casein glues of heading No 3501:  
3503 00 10  –  Gelatin and derivatives thereof  0,0  1  
3503 00 80  –  Other  0,0 1  
3504 00 00  Peptones and their derivatives; other protein substances and t heir derivatives, not 
elsewhere specified or included; hide powder, whether or not ch romed  0,0 1  
3505  Dextrins and other modified starches (for example, pregelatini sed or esterified 
starches); glues based on starches, or on dextrins or other mod ified starches:  
3505 10  –  Dextrins and other modified starches:  
3505 10 10  –  –  Dextrins  5 
– – Other modified starches:  
3505 10 50  – – –  Starches, esterified or etherified  0,0  1  
3505 10 90  – – –  Other  5 
3505 20  –  Glues:  
3505 20 10  –  –  Containing, by weight, less than 25 % of starches or dextrins or other mo­
dified starches  5 ▼M1
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Item Description  Base rate  Category  
3505 20 30  –  –  Containing, by weight, 25 % or more but less than 55 % of star ches or 
dextrins or other modified starches  5 
3505 20 50  –  –  Containing, by weight, 55 % or more but less than 80 % of star ches or 
dextrins or other modified starches  5 
3505 20 90  –  –  Containing by weight 80 % or more of starches or dextrins or o ther modified 
starches  5 
3506  Prepared glues and other prepared adhesives, not elsewhere spe cified or inclu­
ded; products suitable for use as glues or adhesives, put up fo r retail sale as 
glues or adhesives, not exceeding a net weight of 1 kg:  
3506 10 00  –  Products suitable for use as glues or adhesives, put up for re tail sale as glues 
or adhesives, not exceeding a net weight of 1 kg  0,0 A  
– Other:  
3506 91 00  –  –  Adhesives based on rubber or plastics (including artificial re sins)  0,0  A  
3506 99 00  –  –  Other  0,0 A  
3507  Enzymes; prepared enzymes not elsewhere specified or included:  
3507 10 00  –  Rennet and concentrates thereof  2,2  A  
3507 90  –  Other:  
3507 90 10  –  –  Lipoprotein lipase  0,0  A  
3507 90 20  –  –  Aspergillus alkaline proteinase  0,0  A  
3507 90 90  –  –  Other  2,2 A  
36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC 
ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS  
3601 00 00  Propellent powders  0,0  A  
3602 00 00  Prepared explosives, other than propellent powders  0,0  A  
3603  Safety fuses; detonating fuses; percussion or detonating caps;  igniters; electric 
detonators:  
3603 00 10  –  Safety fuses; detonating fuses  0,0  A  
3603 00 90  –  Other  0,0 A  
3604  Fireworks, signalling flares, rain rockets, fog signals and ot her pyrotechnic 
articles:  
3604 10 00  –  Fireworks  0,0 A  
3604 90 00  –  Other  0,0 A  
3605 00 00  Matches, other than pyrotechnic articles of heading No 3604  0,0  A  
3606  Ferro-cerium and other pyrophoric alloys in all forms; article s of combustible 
materials as specified in Note 2 to this Chapter:  
3606 10 00  –  Liquid or liquefied-gas fuels in containers of a kind used for  filling or refilling 
cigarette or similar lighters and of a capacity not exceeding 3 00 cm  3 0,0 A  
3606 90  –  Other:  
3606 90 10  –  –  Ferro-cerium and other pyrophoric alloys in all forms  0,0  A  
3606 90 90  –  –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS  
3701  Photographic plates and film in the flat, sensitised, unexpose d, of any material 
other than paper, paperboard or textiles; instant print film in  the flat, sensitised, 
unexposed, whether or not in packs:  
3701 10  –  For X-ray:  
3701 10 10  –  –  For medical, dental or veterinary use  0,0  A  
3701 10 90  –  –  Other  0,0 A  
3701 20 00  –  Instant print film  0,0  A  
3701 30 00  –  Other plates and film, with any side exceeding 255 mm  0,0  A  
– Other:  
3701 91 00  –  –  For colour photography (polychrome)  0,0  A  
3701 99 00  –  –  Other  0,0 A  
3702  Photographic film in rolls, sensitised, unexposed, of any mate rial other than 
paper, paperboard or textiles; instant print film in rolls, sen sitised, unexposed:  
3702 10 00  –  For X-ray  0,0 A  
3702 20 00  –  Instant print film  0,0  A  
– Other film, without perforations, of a width not exceeding 105  mm:  
3702 31  –  –  For colour photography (polychrome):  
3702 31 10  – – –  Of a length not exceeding 30 m  0,0  A  
– – – Of a length exceeding 30 m:  
3702 31 91  – – – –  Colour negative film of a width of 75 mm or more but not excee ding 
105 mm of a length of 100 m or more, for the manufacture of ins tant 
picture film packs  0,0 A  
3702 31 99  – – – –  Other  0,0 A  
3702 32  –  –  Other, with silver halide emulsion:  
– – – Of a width not exceeding 35 mm:  
3702 32 11  – – – –  Microfilm; film for the graphic arts  0,0  A  
3702 32 19  – – – –  Other  0,0 A  
– – – Of a width exceeding 35 mm:  
3702 32 31  – – – –  Microfilm  0,0  A  
3702 32 51  – – – –  Film for the graphic arts  0,0  A  
3702 32 90  – – – –  Other  0,0 A  
3702 39 00  –  –  Other  0,0 A  
– Other film, without perforations, of a width exceeding 105 mm:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 245  
Item Description  Base rate  Category  
3702 41 00  –  –  Of a width exceeding 610 mm and of a length exceeding 200 m, f or colour 
photography (polychrome)  0,0 A  
3702 42 00  –  –  Of a width exceeding 610 mm and of a length exceeding 200 m, o ther than 
for colour photography  0,0 A  
3702 43 00  –  –  Of a width exceeding 610 mm and of a length not exceeding 200 m 0,0  A  
3702 44 00  –  –  Of a width exceeding 105 mm but not exceeding 610 mm  0,0  A  
– Other film, for colour photography (polychrome):  
3702 51 00  –  –  Of a width not exceeding 16 mm and of a length not exceeding 1 4 m 0,0  A  
3702 52  –  –  Of a width not exceeding 16 mm and of a length exceeding 14 m:  
3702 52 10  – – –  Of a length not exceeding 30 m  0,0  A  
3702 52 90  – – –  Of a length exceeding 30 m  0,0  A  
3702 53 00  –  –  Of a width exceeding 16 mm but not exceeding 35 mm and of a le ngth not 
exceeding 30 m, for slides  0,0 A  
3702 54  –  –  Of a width exceeding 16 mm but not exceeding 35 mm and of a le ngth not 
exceeding 30 m, other than for slides:  
3702 54 10  – – –  Of a width exceeding 16 mm but not exceeding 24 mm  0,0  A  
3702 54 90  – – –  Of a width exceeding 24 mm but not exceeding 35 mm  0,0  A  
3702 55 00  –  –  Of a width exceeding 16 mm but not exceeding 35 mm and of a le ngth 
exceeding 30 m  0,0 A  
3702 56  –  –  Of a width exceeding 35 mm:  
3702 56 10  – – –  Of a length not exceeding 30 m  0,0  A  
3702 56 90  – – –  Of a length exceeding 30 m  0,0  A  
– Other:  
3702 91  –  –  Of a width not exceeding 16 mm and of a length not exceeding 1 4 m: 
3702 91 10  – – –  Film for the graphic arts  0,0  A  
3702 91 90  – – –  Other  0,0 A  
3702 92  –  –  Of a width not exceeding 16 mm and of a length exceeding 14 m:  
3702 92 10  – – –  Film for the graphic arts  0,0  A  
3702 92 90  – – –  Other  0,0 A  
3702 93  –  –  Of a width exceeding 16 mm but not exceeding 35 mm and of a le ngth not 
exceeding 30 m:  
3702 93 10  – – –  Microfilm; film for the graphic arts  0,0  A  
3702 93 90  – – –  Other  0,0 A  
3702 94  –  –  Of a width exceeding 16 mm but not exceeding 35 mm and of a le ngth 
exceeding 30 m:  
3702 94 10  – – –  Microfilm; film for the graphic arts  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 246  
Item Description  Base rate  Category  
3702 94 90  – – –  Other  0,0 A  
3702 95 00  –  –  Of a width exceeding 35 mm  0,0  A  
3703  Photographic paper, paperboard and textiles, sensitised, unexp osed:  
3703 10 00  –  In rolls of a width exceeding 610 mm  0,0  A  
3703 20  –  Other, for colour photography (polychrome):  
3703 20 10  –  –  For photographs obtained from reversal type film  0,0  A  
3703 20 90  –  –  Other  0,0 A  
3703 90  –  Other:  
3703 90 10  –  –  Sensitised with silver or platinum salts  0,0  A  
3703 90 90  –  –  Other  0,0 A  
3704  Photographic plates, film, paper, paperboard and textiles, exp osed but not de­
veloped:  
3704 00 10  –  Plates and film  0,0  A  
3704 00 90  –  Other  0,0 A  
3705  Photographic plates and film, exposed and developed, other tha n cinematograp­
hic film:  
3705 10 00  –  For offset reproduction  0,0  A  
3705 20 00  –  Microfilms  0,0 A  
3705 90  –  Other:  
3705 90 10  –  –  For the graphic arts  0,0  A  
3705 90 90  –  –  Other  0,0 A  
3706  Cinematographic film, exposed and developed, whether or not in corporating 
sound track or consisting only of sound track:  
3706 10  –  Of a width of 35 mm or more:  
– – Consisting only of sound track:  
3706 10 11  – – –  Negatives; intermediate positives  0,0  A  
3706 10 19  – – –  Other positives  0,0  A  
– – Other:  
3706 10 91  – – –  Negatives; intermediate positives  0,0  A  
3706 10 99  – – –  Other positives  0,0  A  
3706 90  –  Other:  
– – Consisting only of sound track:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 247  
Item Description  Base rate  Category  
3706 90 11  – – –  Negatives; intermediate positives  0,0  A  
3706 90 19  – – –  Other positives  0,0  A  
– – Other:  
3706 90 31  – – –  Negatives; intermediate positives  0,0  A  
– – – Other positives:  
3706 90 51  – – – –  Newsreels  0,0  A  
– – – –  Other, of a width of:  
3706 90 91  – – – – –  Less than 10 mm  0,0  A  
3706 90 99  – – – – –  10 mm or more  0,0  A  
3707  Chemical preparations for photographic uses (other than varnis hes, glues, adhe­
sives and similar preparations); unmixed products for photograp hic uses, put up 
in measured portions or put up for retail sale in a form ready for use:  
3707 10 00  –  Sensitising emulsions  0,0  A  
3707 90  –  Other:  
– – Developers and fixers:  
– – – For colour photography (polychrome):  
3707 90 11  – – – –  For photographic film and plates  0,0  A  
3707 90 19  – – – –  Other  0,0 A  
3707 90 30  – – –  Other  0,0 A  
3707 90 90  –  –  Other  0,0 A  
38 MISCELLANEOUS CHEMICAL PRODUCTS  
3801  Artificial graphite; colloidal or semi-colloidal graphite; pre parations based on 
graphite or other carbon in the form of pastes, blocks, plates or other semi- 
manufactures:  
3801 10 00  –  Artificial graphite  0,0  A  
3801 20  –  Colloidal or semi-colloidal graphite:  
3801 20 10  –  –  Colloidal graphite in suspension in oil; semi-colloidal graphi te 0,0  A  
3801 20 90  –  –  Other  0,0 A  
3801 30 00  –  Carbonaceous pastes for electrodes and similar pastes for furn ace linings  0,0  A  
3801 90 00  –  Other  0,0 A  
3802  Activated carbon; activated natural mineral products; animal b lack, including 
spent animal black:  
3802 10 00  –  Activated carbon  2,2  B  
3802 90 00  –  Other  3,9 B  ▼M1
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Item Description  Base rate  Category  
3803  Tall oil, whether or not refined:  
3803 00 10  –  Crude  0,0 A  
3803 00 90  –  Other  0,0 A  
3804  Residual lyes from the manufacture of wood pulp, whether or no t concentrated, 
desugared or chemically treated, including lignin sulphonates, but excluding tall 
oil of heading No 3803:  
3804 00 10  –  Concentrated sulphite lye  0,0  A  
3804 00 90  –  Other  0,0 A  
3805  Gum, wood or sulphate turpentine and other terpenic oils produ ced by the 
distillation or other treatment of coniferous woods; crude dipe ntene; sulphite 
turpentine and other crude para-cymene; pine oil containing alp ha-terpineol as 
the main constituent:  
3805 10  –  Gum, wood or sulphate turpentine oils:  
3805 10 10  –  –  Gum turpentine  0,0  A  
3805 10 30  –  –  Wood turpentine  0,0  A  
3805 10 90  –  –  Sulphate turpentine  0,0  A  
3805 20 00  –  Pine oil  0,0 A  
3805 90 00  –  Other  0,0 A  
3806  Rosin and resin acids, and derivatives thereof; rosin spirit a nd rosin oils; run 
gums:  
3806 10  –  Rosin and resin acids:  
3806 10 10  –  –  Obtained from fresh oleoresins  0,0  A  
3806 10 90  –  –  Other  0,0 A  
3806 20 00  –  Salts of rosin, of resin acids or of derivatives of rosin or r esin acids, other than 
salts of rosin adducts  0,0 A  
3806 30 00  –  Ester gums  0,0 A  
3806 90 00  –  Other  0,0 A  
3807  Wood tar; wood tar oils; wood creosote; wood naphtha; vegetabl e pitch; bre­
wers' pitch and similar preparations based on rosin, resin acid s or on vegetable 
pitch:  
3807 00 10  –  Wood tar  0,0 A  
3807 00 90  –  Other  0,0 A  
3808  Insecticides, rodenticides, fungicides, herbicides, anti-sprou ting products and 
plant-growth regulators, disinfectants and similar products, pu t up in forms or 
packings for retail sale or as preparations or articles (for ex ample, sulphur- 
treated bands, wicks and candles, and fly-papers):  
3808 10  –  Insecticides:  
3808 10 10  –  –  Based on pyrethroids  0,0  A  
3808 10 20  –  –  Based on chlorinated hydrocarbons  0,0  A  
3808 10 30  –  –  Based on carbamates  0,0  A  
3808 10 40  –  –  Based on organophosphorus compounds  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 249  
Item Description  Base rate  Category  
3808 10 90  –  –  Other  0,0 A  
3808 20  –  Fungicides:  
– – Inorganic:  
3808 20 10  – – –  Preparations based on copper compounds  0,0  A  
3808 20 15  – – –  Other  0,0 A  
– – Other:  
3808 20 30  – – –  Based on dithiocarbamates  0,0  A  
3808 20 40  – – –  Based on benzimidazoles  0,0  A  
3808 20 50  – – –  Based on diazoles or triazoles  0,0  A  
3808 20 60  – – –  Based on diazines or morpholines  0,0  A  
3808 20 80  – – –  Other  0,0 A  
3808 30  –  Herbicides, anti-sprouting products and plant-growth regulator s: 
– – Herbicides:  
3808 30 11  – – –  Based on phenoxy-phytohormones  0,0  A  
3808 30 13  – – –  Based on triazines  0,0  A  
3808 30 15  – – –  Based on amides  0,0  A  
3808 30 17  – – –  Based on carbamates  0,0  A  
3808 30 21  – – –  Based on dinitroaniline derivates  0,0  A  
3808 30 23  – – –  Based on derivatives of urea, of uracil or of sulphonylurea  0,0  A  
3808 30 27  – – –  Other  0,0 A  
3808 30 30  –  –  Anti-sprouting products  0,0  A  
3808 30 90  –  –  Plant-growth regulators  0,0  A  
3808 40  –  Disinfectants:  
3808 40 10  –  –  Based on quaternary ammonium salts  0,0  A  
3808 40 20  –  –  Based on halogenated compounds  0,0  A  
3808 40 90  –  –  Other  0,0 A  
3808 90  –  Other:  
3808 90 10  –  –  Rodenticides  0,0  A  
3808 90 90  –  –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
3809  Finishing agents, dye carriers to accelerate the dyeing or fix ing of dyestuffs and 
other products and preparations (for example, dressings and mor dants), of a kind 
used in the textile, paper, leather or like industries, not els ewhere specified or 
included:  
3809 10  –  With a basis of amylaceous substances:  
3809 10 10  –  –  Containing by weight of such substances less than 55 %  7  
3809 10 30  –  –  Containing by weight of such substances 55 % or more but less than 70 %  7  
3809 10 50  –  –  Containing by weight of such substances 70 % or more but less than 83 %  7  
3809 10 90  –  –  Containing by weight of such substances 83 % or more  7  
– Other:  
3809 91 00  –  –  Of a kind used in the textile or like industries  0,0  A  
3809 92 00  –  –  Of a kind used in the paper or like industries  0,0  A  
3809 93 00  –  –  Of a kind used in the leather or like industries  0,0  A  
3810  Pickling preparations for metal surfaces; fluxes and other aux iliary preparations 
for soldering, brazing or welding; soldering, brazing or weldin g powders and 
pastes consisting of metal and other materials; preparations of  a kind used as 
cores or coatings for welding electrodes or rods:  
3810 10 00  –  Pickling preparations for metal surfaces; soldering, brazing o r welding powders 
and pastes consisting of metal and other materials  0,0 A  
3810 90  –  Other:  
3810 90 10  –  –  Preparations of a kind used as cores or coatings for welding e lectrodes and 
rods 0,0 A  
3810 90 90  –  –  Other  0,0 A  
3811  Anti-knock preparations, oxidation inhibitors, gum inhibitors,  viscosity impro­
vers, anti-corrosive preparations and other prepared additives,  for mineral oils 
(including gasoline) or for other liquids used for the same pur poses as mineral 
oils:  
– Anti-knock preparations:  
3811 11  –  –  Based on lead compounds:  
3811 11 10  – – –  Based on tetraethyl-lead  0,0  A  
3811 11 90  – – –  Other  0,0 A  
3811 19 00  –  –  Other  0,0 A  
– Additives for lubricating oils:  
3811 21 00  –  –  Containing petroleum oils or oils obtained from bituminous min erals  0,0  A  
3811 29 00  –  –  Other  0,0 A  
3811 90 00  –  Other  0,0 A  
3812  Prepared rubber accelerators; compound plasticisers for rubber  or plastics, not 
elsewhere specified or included; anti-oxidising preparations an d other compound 
stabilisers for rubber or plastics:  
3812 10 00  –  Prepared rubber accelerators  0,0  A  
3812 20  –  Compound plasticisers for rubber or plastics:  
3812 20 10  –  –  Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl , 2,2-di­
methylpropyl phathalate and benzyl 3-isobutyryloxy-2,2,4-trimet hylpentyl 
phthalate  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 251  
Item Description  Base rate  Category  
3812 20 90  –  –  Other  0,0 A  
3812 30  –  Anti-oxidising preparations and other compound stabilisers for  rubber or plas­
tics: 
3812 30 20  –  –  Anti-oxidising preparations  0,0  A  
3812 30 80  –  –  Other  0,0 A  
3813 00 00  Preparations and charges for fire-extinguishers; charged fire- extinguishing gre­
nades  0,0 A  
3814  Organic composite solvents and thinners, not elsewhere specifi ed or included; 
prepared paint or varnish removers:  
3814 00 10  –  Based on butyl acetate  0,0  A  
3814 00 90  –  Other  0,0 A  
3815  Reaction initiators, reaction accelerators and catalytic prepa rations, not elsewhere 
specified or included:  
– Supported catalysts:  
3815 11 00  –  –  With nickel or nickel compounds as the active substance  0,0  A  
3815 12 00  –  –  With precious metal or precious metal compounds as the active substance  0,0  A  
3815 19  –  –  Other:  
3815 19 10  – – –  Catalyst, in the form of grains, of which 90 % or more by weig ht have a 
particle size not exceeding 10 micrometres, consisting of a mix ture of 
oxides on a magnesium silicate support, containing by weight:  0,0 A  
– 20 % or more but not more than 35 % of copper,  
– 2 % or more but not more than 3 % of bismuth, and of an appare nt specific 
gravity of 0,2 or more but not exceeding 1,0  
3815 19 90  – – –  Other  0,0 A  
3815 90  –  Other:  
3815 90 10  –  –  Catalyst consisting of ethyltriphenylphosphonium acetate, in t he form of a 
solution in methanol  0,0 A  
3815 90 90  –  –  Other  0,0 A  
3816 00 00  Refractory cements, mortars, concretes and similar composition s, other than 
products of heading No 3801  0,0 A  
3817  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than th ose of heading 
No 2707 or 2902:  
3817 10  –  Mixed alkylbenzenes:  
3817 10 10  –  –  Dodecylbenzene  4,4  B  
3817 10 50  –  –  Linear alkylbenzene  4,4  B  
3817 10 80  –  –  Other  4,4 B  
3817 20 00  –  Mixed alkylnaphthalenes  4,4  B  
3818  Chemical elements doped for use in electronics, in the form of  discs, wafers or 
similar forms; chemical compounds doped for use in electronics:  
3818 00 10  –  Doped silicon  0,0  A  ▼M1
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Item Description  Base rate  Category  
3818 00 90  –  Other  0,0 A  
3819 00 00  Hydraulic brake fluids and other prepared liquids for hydrauli c transmission, not 
containing or containing less than 70 % by weight of petroleum oils or oils 
obtained from bituminous minerals  0,0 A  
3820 00 00  Anti-freezing preparations and prepared de-icing fluids  0,0  A  
3821 00 00  Prepared culture media for development of micro-organisms  0,0  A  
3822 00 00  Diagnostic or laboratory reagents on a backing and prepared di agnostic or 
laboratory reagents whether or not on a backing, other than tho se of heading 
No 3002 or 3006  0,0 A  
3823  Industrial monocarboxylic fatty acids; acid oils from refining ; idustrial fatty 
alcohols:  
– Industrial monocarboxylic fatty acids; acid oils from refining : 
3823 11 00  –  –  Stearic acid  0,0  A  
3823 12 00  –  –  Oleic acid  3,4  A  
3823 13 00  –  –  Tall oil fatty acids  0,0  A  
3823 19  –  –  Other:  
3823 19 10  – – –  Distilled fatty acids  0,0  A  
3823 19 30  – – –  Fatty acid distillate  0,0  A  
3823 19 90  – – –  Other  0,0 A  
3823 70 00  –  Industrial fatty alcohols  3,5  B  
3824  Prepared binders for foundry moulds or cores; chemical product s and prepara­
tions of the chemical or allied industries (including those con sisting of mixtures 
of natural products), not elsewhere specified or included; resi dual products of 
the chemical or allied industries, not elsewhere specified or i ncluded:  
3824 10 00  –  Prepared binders for foundry moulds or cores  0,0  A  
3824 20 00  –  Naphthenic acids, their water-insoluble salts and their esters  0,0  A  
3824 30 00  –  Non-agglomerated metal carbides mixed together or with metalli c binders  0,0  A  
3824 40 00  –  Prepared additives for cements, mortars or concretes  0,0  A  
3824 50  –  Non-refractory mortars and concretes:  
3824 50 10  –  –  Concrete ready to pour  0,0  A  
3824 50 90  –  –  Other  0,0 A  
3824 60  –  Sorbitol other than that of subheading 2905 44:  
– – In aqueous solution:  
3824 60 11  – – –  Containing 2 % or less by weight of D-mannitol, calculated on the D- 
glucitol content  7 
3824 60 19  – – –  Other  7 
– – Other:  
3824 60 91  – – –  Containing 2 % or less by weight of D-mannitol, calculated on the D- 
glucitol content  7 ▼M1
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Item Description  Base rate  Category  
3824 60 99  – – –  Other  7 
– Mixtures containing perhalogenated derivatives of acyclic hydr ocarbons con­
taining two or more different halogens:  
3824 71 00  –  –  Containing acyclic hydrocarbons perhalogenated only with fluor ine and chlo­
rine 0,0 A  
3824 79 00  –  –  Other  0,0 A  
3824 90  –  Other:  
3824 90 10  –  –  Petroleum sulphonates, excluding petroleum sulphonates of alka li metals, of 
ammonium or of ethanolamines; thiophenated sulphonic acids of o ils obtai­
ned from bituminous minerals, and their salts  0,0 A  
3824 90 15  –  –  Ion exchangers  0,0  A  
3824 90 20  –  –  Getters for vacuum tubes  0,0  A  
3824 90 25  –  –  Pyrolignites (for example, of calcium); crude calcium tartrate ; crude calcium 
citrate  0,0 A  
3824 90 30  –  –  Alkaline iron oxide for the purification of gas  0,0  A  
3824 90 35  –  –  Anti-rust preparations containing amines as active constituent s 0,0  A  
3824 90 40  –  –  Inorganic composite solvents and thinners for varnishes and si milar products  0,0  A  
– – Other:  
3824 90 45  – – –  Anti-scaling and similar compounds  0,0  A  
3824 90 50  – – –  Preparations for electroplating  0,0  A  
3824 90 55  – – –  Mixtures of mono-, di- and tri-, fatty acid esters of glycerol  (emulsifiers for 
fats) 0,0 A  
– – – Products and preparations for pharmaceutical or surgical uses:  
3824 90 61  – – – –  Intermediate products of the antibiotics manufacturing process , obtained 
from the fermentation of Streptomyces tenebrarius, whether or n ot dried, 
for use in the manufacture of human medicaments of No 3004  0,0 A  
3824 90 62  – – – –  Intermediate products from the manufacture of monesin salts  0,0  A  
3824 90 64  – – – –  Other  0,0 A  
3824 90 65  – – –  Auxiliary products for foundries (other than those falling wit hin subheading 
3824 10 00)  0,0 A  
3824 90 70  – – –  Fire-proofing, water-proofing and similar protective preparati ons used in the 
building industry  0,0 A  
– – – Other:  
3824 90 75  – – – –  Lithium niobate wafers, undoped  0,0  A  
3824 90 80  – – – –  Mixture of amines derived from dimerised fatty acids, of an av erage 
molecular weight of 520 or more but not exceeding 550  0,0 A  
3824 90 85  – – – –  3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of a  solution in 
toluene  0,0 A  
3824 90 95  – – – –  Other  0,0 A  
39 PLASTICS AND ARTICLES THEREOF  
I. PRIMARY FORMS  
3901  Polymers of ethylene, in primary forms:  ▼M1
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Item Description  Base rate  Category  
3901 10  –  Polyethylene having a specific gravity of less than 0,94:  
3901 10 10  –  –  Linear polyethylene  6,6  B  
3901 10 90  –  –  Other  6,6 B  
3901 20  –  Polyethylene having a specific gravity of 0,94 or more:  
3901 20 10  –  –  Polyethylene, in one of the forms mentioned in Note 6 (b) to t his Chapter, of 
a specific gravity of 0,958 or more at 23 °C, containing: 
— 50 mg/kg/net or less of aluminium, 
— 2 mg/kg/net or less of calcium, 
— 2 mg/kg/net or less of chromium, 
— 2 mg/kg/net or less of iron, 
— 2 mg/kg/net or less of nickel, 
— 2 mg/kg/net or less of titanium, 
— 8 mg/kg/net or less of vanadium, for the manufacture of chlor osulphona­
ted polyethylene  0,0 A  
3901 20 90  –  –  Other  6,6 B  
3901 30 00  –  Ethylene-vinyl acetate copolymers  6,6  B  
3901 90  –  Other:  
3901 90 10  –  –  Ionomer resin consisting of a salt of a terpolymer of ethylene , isobutyl 
acrylate, and methacrylic acid  0,0 A  
3901 90 20  –  –  A-B-A block copolymer of polystyrene, ethylene-butylene copoly mer and 
polystyrene, containing by weight 35 % or less of styrene, in o ne of the 
forms mentioned in Note 6 (b) to this Chapter  0,0 A  
3901 90 90  –  –  Other  6,6 B  
3902  Polymers of propylene or of other olefins, in primary forms:  
3902 10 00  –  Polypropylene  6,6  B  
3902 20 00  –  Polyisobutylene  6,6  B  
3902 30 00  –  Propylene copolymers  6,6  B  
3902 90  –  Other:  
3902 90 10  –  –  A-B-A block copolymer of polystyrene, ethylene-butylene copoly mer and 
polystyrene, containing by weight 35 % or less of styrene, in o ne of the 
forms mentioned in Note 6(b) to this Chapter  0,0 A  
3902 90 20  –  –  Polybut-1-ene, a copolymer of but-1-ene with ethylene containi ng by weight 
10 % or less of ethylene, or a blend of polybut-1-ene with poly ethylene and/ 
or polypropylene containing by weight 10 % or less of polyethyl ene and/or 
25 % or less of polypropylene, in one of the forms mentioned in  Note 6 (b) 
to this Chapter  0,0 A  
3902 90 90  –  –  Other  6,6 B  
3903  Polymers of styrene, in primary forms:  
– Polystyrene:  
3903 11 00  –  –  Expansible  6,6  B  
3903 19 00  –  –  Other  6,6 B  
3903 20 00  –  Styrene-acrylonitrile (SAN) copolymers  6,6  B  
3903 30 00  –  Acrylonitrile-butadiene-styrene (ABS) copolymers  6,6  B  
3903 90  –  Other:  
3903 90 10  –  –  Copolymers, solely of allyl alcohol with styrene, which have a n acetyl value 
of not less than 175  0,0 A  ▼M1
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Item Description  Base rate  Category  
3903 90 20  –  –  Brominated polystyrene, containing by weight 58 % or more but not more 
than 71 % of bromine, in one of the forms mentioned in Note 6(b ) to this 
Chapter  0,0 A  
3903 90 90  –  –  Other  6,6 B  
3904  Polymers of vinyl chloride or of other halogenated olefins, in  primary forms:  
3904 10 00  –  Polyvinyl chloride, not mixed with any other substances  6,6  B  
– Other polyvinyl chloride:  
3904 21 00  –  –  Non-plasticised  6,6  B  
3904 22 00  –  –  Plasticised  6,6  B  
3904 30 00  –  Vinyl chloride-vinyl acetate copolymers  6,6  B  
3904 40 00  –  Other vinyl chloride copolymers  6,6  B  
3904 50  –  Vinylidene chloride polymers:  
3904 50 10  –  –  Copolymer of vinylidene chloride with acrylonitrile, in the fo rm of expansi­
ble beads of a diameter of 4 micrometres or more but not more t han 20 
micrometres  0,0 A  
3904 50 90  –  –  Other  6,6 B  
– Fluoro-polymers:  
3904 61 00  –  –  Polytetrafluoroethylene  6,6  B  
3904 69  –  –  Other:  
3904 69 10  – – –  Polyvinyl fluoride in one of the forms mentioned in Note 6 (b)  to this 
Chapter  0,0 A  
3904 69 90  – – –  Other  6,6 B  
3904 90 00  –  Other  6,6 B  
3905  Polymers of vinyl acetate or of other vinyl esters, in primary  forms; other vinyl 
polymers in primary forms:  
– Polyvinyl acetate:  
3905 12 00  –  –  In aqueous dispersion  0,0  A  
3905 19 00  –  –  Other  0,0 A  
– Vinyl acetate copolymers:  
3905 21 00  –  –  In aqueous dispersion  0,0  A  
3905 29 00  –  –  Other  0,0 A  
3905 30 00  –  Polyvinyl alcohol, whether or not containing unhydrolysed acet ate groups  0,0  A  
– Other:  
3905 91 00  –  –  Copolymers  0,0  A  
3905 99  –  –  Other:  
3905 99 10  – – –  Poly(vinyl formal), in one of the forms mentioned in Note 6 (b ) to this 
Chapter, of a molecular weight of 10 000 or more but not exceed ing 40 000 
and containing by weight: 
— 9,5 % or more but not more than 13 % of acetyl groups, evalua ted as 
vinyl acetate and 
— 5 % or more but not more than 6,5 % of hydroxy groups, evalua ted as 
vinyl alcohol  0,0 A  
3905 99 90  – – –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
3906  Acrylic polymers in primary forms:  
3906 10 00  –  Polymethyl methacrylate  3,3  A  
3906 90  –  Other:  
3906 90 10  –  –  Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]  0,0  A  
3906 90 20  –  –  Copolymer of 2-diisopropylaminoethyl methacrylate with decyl m ethacrylate, 
in the form of a solution in N,N-dimethylacetamide containing b y weight 
55 % or more of copolymer  0,0 A  
3906 90 30  –  –  Copolymer of acrylic acid with 2-ethylhexyl acrylate, containi ng by weight 
10 % or more but not more than 11 % of 2-ethylhexyl acrylate  0,0 A  
3906 90 40  –  –  Copolymer of acrylonitrile and methylacrylate modified with po lybutadiene- 
acrylonitrile (NBR)  0,0 A  
3906 90 50  –  –  Polymerisation product of acrylic acid, with alkyl methacrylat e and small 
quantities of other monomers for use as a thickners in the manu facture of 
textile printing pastes  0,0 A  
3906 90 60  –  –  Copolymer of methyl acrylate with ethylene and a monomer conta ining a 
non-terminal carboxy group as a substituent, containing by weig ht 50 % or 
more of methyl acrylate, whether or not compounded with silica  0,0 A  
3906 90 90  –  –  Other  0,0 A  
3907  Polyacetals, other polyethers and epoxide resins, in primary f orms; polycarbo­
nates, alkyd resins, polyallyl esters and other polyesters, in primary forms:  
3907 10 00  –  Polyacetals  2,2 A  
3907 20  –  Other polyethers:  
– – Polyether alcohols:  
3907 20 11  – – –  Polyethylene glycols  0,0  A  
– – – Other:  
3907 20 21  – – – –  With a hydroxyl number not exceeding 100  0,0  A  
3907 20 29  – – – –  Other  0,0 A  
– – Other:  
3907 20 91  – – –  Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide  0,0  A  
3907 20 99  – – –  Other  0,0 A  
3907 30 00  –  Epoxide resins  0,0  A  
3907 40 00  –  Polycarbonates  0,0  A  
3907 50 00  –  Alkyd resins  0,0  A  
3907 60 00  –  Polyethylene terephthalate  4,5  B  
– Other polyesters:  
3907 91  –  –  Unsaturated:  
3907 91 10  – – –  Liquid  0,0 A  
3907 91 90  – – –  Other  0,0 A  ▼M1
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Item Description  Base rate  Category  
3907 99  –  –  Other:  
– – – With a hydroxyl number not exceeding 100:  
3907 99 11  – – – –  Poly(ethylene naphthalene-2,6-dicarbolylate)  0,0  A  
3907 99 19  – – – –  Other  4,5 B  
– – – Other:  
3907 99 91  – – – –  Poly(ethylene naphthalene-2,6-dicarbolylate)  0,0  A  
3907 99 99  – – – –  Other  4,5 B  
3908  Polyamides in primary forms:  
3908 10 00  –  Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12  2,2  A  
3908 90 00  –  Other  2,2 A  
3909  Amino-resins, phenolic resins and polyurethanes, in primary fo rms: 
3909 10 00  –  Urea resins; thiourea resins  0,0  A  
3909 20 00  –  Melamine resins  0,0  A  
3909 30 00  –  Other amino-resins  0,0  A  
3909 40 00  –  Phenolic resins  0,0  A  
3909 50  –  Polyurethanes:  
3909 50 10  –  –  Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methy lenedicyclo­
hexyl diisocyanate, in the form of a solution in N,N-diamethyla cetamide, 
containing by weight 50 % or more of polymer  0,0 A  
3909 50 90  –  –  Other  0,0 A  
3910 00 00  Silicones in primary forms  0,0  A  
3911  Petroleum resins, coumarone-indene resins, polyterpenes, polys ulphides, poly­
sulphones and other products specified in Note 3 to this Chapte r, not elsewhere 
specified or included, in primary forms:  
3911 10 00  –  Petroleum resins, coumarone, indene or coumarone-indene resins  and polyter­
penes  0,0 A  
3911 90  –  Other:  
– – Condensation or rearrangement polymerisation products whether or not che­
mically modified:  
3911 90 11  – – –  Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-pheny len eiso­
propylidene-1,4-phenylene) in one of the forms mentioned in Not e 6 (b) to 
this Chapter  0,0 A  
3911 90 13  – – –  Poly(thio-1,4-phenylene)  0,0  A  
3911 90 19  – – –  Other  0,0 A  
– – Other:  
3911 90 91  – – –  Copolymer of p-cresol and divinylbenzene, in the form of a sol ution in 
N,N-dimethylacetamide, containing by weight 50 % or more of pol ymer  0,0 A  
3911 90 93  – – –  Hydrogenated copolymers of vinyltoluene and alpha-methylstyren e 0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 258  
Item Description  Base rate  Category  
3911 90 99  – – –  Other  0,0 A  
3912  Cellulose and its chemical derivatives, not elsewhere specifie d or included, in 
primary forms:  
– Cellulose acetates:  
3912 11 00  –  –  Non-plasticised  0,0  A  
3912 12 00  –  –  Plasticised  0,0  A  
3912 20  –  Cellulose nitrates (including collodions):  
– – Non-plasticised:  
3912 20 11  – – –  Collodions and celloidin  0,0  A  
3912 20 19  – – –  Other  0,0 A  
3912 20 90  –  –  Plasticised  0,0  A  
– Cellulose ethers:  
3912 31 00  –  –  Carboxymethylcellulose and its salts  0,0  A  
3912 39  –  –  Other:  
3912 39 10  – – –  Ethylcellulose  0,0  A  
3912 39 20  – – –  Hydroxypropylcellulose  0,0  A  
3912 39 80  – – –  Other  0,0 A  
3912 90  –  Other:  
3912 90 10  –  –  Cellulose esters  0,0  A  
3912 90 90  –  –  Other  0,0 A  
3913  Natural polymers (for example, alginic acid) and modified natu ral polymers (for 
example, hardened proteins, chemical derivatives of natural rub ber), not elsew­
here specified or included, in primary forms:  
3913 10 00  –  Alginic acid, its salts and esters  0,0  A  
3913 90  –  Other:  
3913 90 10  –  –  Chemical derivatives of natural rubber  0,0  A  
3913 90 20  –  –  Amylopectin  0,0  A  
3913 90 30  –  –  Amylose  0,0 A  
3913 90 80  –  –  Other  0,0 A  
3914 00 00  Ion-exchangers based on polymers of headings Nos 3901 to 3913,  in primary 
forms  0,0 A  
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTI ­
CLES  
3915  Waste, parings and scrap, of plastics:  
3915 10 00  –  Of polymers of ethylene  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 259  
Item Description  Base rate  Category  
3915 20 00  –  Of polymers of styrene  0,0  A  
3915 30 00  –  Of polymers of vinyl chloride  0,0  A  
3915 90  –  Of other plastics:  
– – Of addition polymerisation products:  
3915 90 11  – – –  Of polymers of propylene  0,0  A  
3915 90 13  – – –  Of acrylic polymers  0,0  A  
3915 90 19  – – –  Other  0,0 A  
– – Other:  
3915 90 91  – – –  Of epoxide resins  0,0  A  
3915 90 93  – – –  Of cellulose and its chemical derivatives  0,0  A  
3915 90 99  – – –  Other  0,0 A  
3916  Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, 
sticks and profile shapes, whether or not surface-worked but no t otherwise 
worked, of plastics:  
3916 10 00  –  Of polymers of ethylene  0,0  A  
3916 20  –  Of polymers of vinyl chloride:  
3916 20 10  –  –  Of polyvinyl chloride  0,0  A  
3916 20 90  –  –  Other  0,0 A  
3916 90  –  Of other plastics:  
– – Of condensation or rearrangement polymerisation products, whet her or not 
chemically modified:  
3916 90 11  – – –  Of polyesters  0,0  A  
3916 90 13  – – –  Of polyamides  0,0  A  
3916 90 15  – – –  Of epoxide resins  0,0  A  
3916 90 19  – – –  Other  0,0 A  
– – Of addition polymerisation products:  
3916 90 51  – – –  Of polymers of propylene  0,0  A  
3916 90 59  – – –  Other  0,0 A  
3916 90 90  –  –  Other  0,0 A  
3917  Tubes, pipes and hoses, and fittings therefor (for example, jo ints, elbows, flan­
ges), of plastics:  
3917 10  –  Artificial guts (sausage casings) of hardened protein or of ce llulosic materials:  
3917 10 10  –  –  Of hardened protein  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 260  
Item Description  Base rate  Category  
3917 10 90  –  –  Of cellulosic materials  0,0  A  
– Tubes, pipes and hoses, rigid:  
3917 21  –  –  Of polymers of ethylene:  
3917 21 10  – – –  Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked  0,0 A  
– – – Other:  
3917 21 91  – – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 21 99  – – – –  Other  0,0 A  
3917 22  –  –  Of polymers of propylene:  
3917 22 10  – – –  Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked  0,0 A  
– – – Other:  
3917 22 91  – – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 22 99  – – – –  Other  0,0 A  
3917 23  –  –  Of polymers of vinyl chloride:  
3917 23 10  – – –  Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked  0,0 A  
– – – Other:  
3917 23 91  – – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 23 99  – – – –  Other  0,0 A  
3917 29  –  –  Of other plastics:  
– – – Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked:  
– – – –  Of condensation or rearrangement polymerisation products, whet her or 
not chemically modified:  
3917 29 11  – – – – –  Of epoxide resins  0,0  A  
3917 29 13  – – – – –  Other  0,0  A  
3917 29 15  – – – –  Of addition polymerisation products  0,0  A  
3917 29 19  – – – –  Other  0,0 A  
– – – Other:  
3917 29 91  – – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 29 99  – – – –  Other  0,0 A  
– Other tubes, pipes and hoses:  
3917 31  –  –  Flexible tubes, pipes and hoses, having a minimum burst pressu re of 
27,6 MPa:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 261  
Item Description  Base rate  Category  
3917 31 10  – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 31 90  – – –  Other  0,0 A  
3917 32  –  –  Other, not reinforced or otherwise combined with other materia ls, without 
fittings:  
– – – Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked:  
– – – –  Of condensation or rearrangement polymerisation products, whet her or 
not chemically modified:  
3917 32 11  – – – – –  Of epoxide resins  0,0  A  
3917 32 19  – – – – –  Other  0,0  A  
– – – –  Of addition polymerisation products:  
3917 32 31  – – – – –  Of polymers of ethylene  0,0  A  
3917 32 35  – – – – –  Of polymers of vinyl chloride  0,0  A  
3917 32 39  – – – – –  Other  0,0  A  
3917 32 51  – – – –  Other  0,0 A  
– – – Other:  
3917 32 91  – – – –  Artificial sausage casings  0,0  A  
3917 32 99  – – – –  Other  0,0 A  
3917 33  –  –  Other, not reinforced or otherwise combined with other materia ls, with fit­
tings:  
3917 33 10  – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 33 90  – – –  Other  0,0 A  
3917 39  –  –  Other:  
– – – Seamless and of a length exceeding the maximum cross-sectional  dimen­
sion, whether or not surface-worked, but not otherwise worked:  
– – – –  Of condensation or rearrangement polymerisation products, whet her or 
not chemically modified:  
3917 39 11  – – – – –  Of epoxide resins  0,0  A  
3917 39 13  – – – – –  Other  0,0  A  
3917 39 15  – – – –  Of addition polymerisation products  0,0  A  
3917 39 19  – – – –  Other  0,0 A  
– – – Other:  
3917 39 91  – – – –  With fittings attached, for use in civil aircraft  0,0  A  
3917 39 99  – – – –  Other  0,0 A  
3917 40  –  Fittings:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 262  
Item Description  Base rate  Category  
3917 40 10  –  –  For use in civil aircraft  0,0  A  
3917 40 90  –  –  Other  0,0 A  
3918  Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form 
of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this 
Chapter:  
3918 10  –  Of polymers of vinyl chloride:  
3918 10 10  –  –  Consisting of a support impregnated, coated or covered with po lyvinyl chlo­
ride 0,0 A  
3918 10 90  –  –  Other  0,0 A  
3918 90 00  –  Of other plastics  0,0  A  
3919  Self-adhesive plates, sheets, film, foil, tape, strip and othe r flat shapes, of plas­
tics, whether or not in rolls:  
3919 10  –  In rolls of a width not exceeding 20 cm:  
– – Strips, the coating of which consists of unvulcanised natural or synthetic 
rubber:  
3919 10 11  – – –  Of plasticised polyvinyl chloride or of polyethylene  0,0  A  
3919 10 13  – – –  Of non-plasticised polyvinyl chloride  0,0  A  
3919 10 15  – – –  Of polypropylene  0,0  A  
3919 10 19  – – –  Other  0,0 A  
– – Other:  
– – – Of condensation or rearrangement polymerisation products, whet her or not 
chemically modified:  
3919 10 31  – – – –  Of polyesters  0,0  A  
3919 10 35  – – – –  Of epoxide resins  0,0  A  
3919 10 39  – – – –  Other  0,0 A  
– – – Of addition polymerisation products:  
3919 10 61  – – – –  Of plasticised polyvinyl chloride or of polyethylene  0,0  A  
3919 10 69  – – – –  Other  0,0 A  
3919 10 90  – – –  Other  0,0 A  
3919 90  –  Other:  
3919 90 10  –  –  Further worked than surface-worked, or cut to shapes other tha n rectangular 
(including square)  0,0 A  
– – Other:  
– – – Of condensation or rearrangement polymerisation products, whet her or not 
chemically modified:  
3919 90 31  – – – –  Of polycarbonates, alkyd resins, polyallyl esters or other pol yesters  0,0  A  
3919 90 35  – – – –  Of epoxide resins  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 263  
Item Description  Base rate  Category  
3919 90 39  – – – –  Other  0,0 A  
– – – Of addition polymerisation products:  
3919 90 61  – – – –  Of plasticised polyvinyl chloride or of polyethylene  0,0  A  
3919 90 69  – – – –  Other  0,0 A  
3919 90 90  – – –  Other  0,0 A  
3920  Other plates, sheets, film, foil and strip, of plastics, non-c ellular and not rein­
forced, laminated, supported or similarly combined with other m aterials:  
3920 10  –  Of polymers of ethylene:  
– – Of a thickness not exceeding 0,125 mm:  
– – – Of polyethylene having a specific gravity of:  
– – – –  Less than 0,94:  
3920 10 23  – – – – –  Polyethylene film, of a thickness of 20 micrometres or more bu t not 
exceeding 40 micrometres, for the production of photo-resist fi lm used 
in the manufacture of semiconductors or printed circuits  0,0 A  
– – – – –  Other:  
– – – – – –  Not printed:  
3920 10 24  – – – – – – –  Stretch film  6,6  B  
3920 10 26  – – – – – – –  Other  6,6  B  
3920 10 27  – – – – – –  Printed  6,6  B  
3920 10 28  – – – –  0,94 or more  6,6  B  
3920 10 40  – – –  Other  6,6 B  
– – Of a thickness exceeding 0,125 mm:  
3920 10 81  – – –  Synthetic paper pulp, in the form of moist sheets made from un connected 
finely branched polyethylene fibrils, whether or not blended wi th cellulose 
fibres in a quantity not exceeding 15 %, containing polyvinyl a lcohol dis­
solved in water as the moistening agent  0,0 A  
3920 10 89  – – –  Other  6,6 B  
3920 20  –  Of polymers of propylene:  
– – Of a thickness not exceeding 0,10 mm:  
3920 20 21  – – –  Biaxially oriented  6,6  B  
3920 20 29  – – –  Other  6,6 B  
– – Of a thickness exceeding 0,10 mm:  
– – – Strip of a width exceeding 5 mm but not exceeding 20 mm of the  kind used 
for packaging:  
3920 20 71  – – – –  Decorative strip  6,6  B  
3920 20 79  – – – –  Other  6,6 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 264  
Item Description  Base rate  Category  
3920 20 90  – – –  Other  6,6 B  
3920 30 00  –  Of polymers of styrene  6,6  B  
– Of polymers of vinyl chloride:  
3920 41  –  –  Rigid:  
– – – Non-plasticised, of a thickness:  
3920 41 11  – – – –  Not exceeding 1 mm  6,6  B  
3920 41 19  – – – –  Exceeding 1 mm  6,6  B  
– – – Plasticised, of a thickness:  
3920 41 91  – – – –  Not exceeding 1 mm  6,6  B  
3920 41 99  – – – –  Exceeding 1 mm  6,6  B  
3920 42  –  –  Flexible:  
– – – Non-plasticised, of a thickness:  
3920 42 11  – – – –  Not exceeding 1 mm  6,6  B  
3920 42 19  – – – –  Exceeding 1 mm  6,6  B  
– – – Plasticised, of a thickness:  
3920 42 91  – – – –  Not exceeding 1 mm  6,6  B  
3920 42 99  – – – –  Exceeding 1 mm  6,6  B  
– Of acrylic polymers:  
3920 51 00  –  –  Of polymethyl methacrylate  6,6  B  
3920 59  –  –  Other:  
3920 59 10  – – –  Copolymer of acrylic and methacrylic esters, in the form of fi lm of a 
thickness not exceeding 150 micrometres  0,0 A  
3920 59 90  – – –  Other  6,6 B  
– Of polycarbonates, alkyd resins, polyallyl esters or other pol yesters:  
3920 61 00  –  –  Of polycarbonates  6,8  B  
3920 62  –  –  Of polyethylene terephthalate:  
– – – Of a thickness not exceeding 0,35 mm:  
3920 62 11  – – – –  Polyethylene terephthalate film, of a thickness of 72 micromet res or more 
but not exceeding 79 micrometres, for the manufacture of flexib le mag­
netic disks  0,0 A  
3920 62 13  – – – –  Polyethylene terephthalate film, of a thickness of 100 microme tres or 
more but not exceeding 150 micrometres, for use in the manufact ure of 
photopolymer printing plates  0,0 A  
3920 62 19  – – – –  Other  6,8 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 265  
Item Description  Base rate  Category  
3920 62 90  – – –  Of a thickness exceeding 0,35 mm  6,8  B  
3920 63 00  –  –  Of unsaturated polyesters  6,8  B  
3920 69 00  –  –  Of other polyesters  6,8  B  
– Of cellulose or its chemical derivatives:  
3920 71  –  –  Of regenerated cellulose:  
3920 71 10  – – –  Sheets, film or strip, coiled or not, of a thickness of less t han 0,75 mm  6,8  B  
3920 71 90  – – –  Other  4,5 B  
3920 72 00  –  –  Of vulcanised fibre  3,9  B  
3920 73  –  –  Of cellulose acetate:  
3920 73 10  – – –  Film in rolls or in strips, for cinematography or photography  4,4  B  
3920 73 50  – – –  Sheets, film or strip, coiled or not, of a thickness of less t han 0,75 mm  6,8  B  
3920 73 90  – – –  Other  4,5 B  
3920 79 00  –  –  Of other cellulose derivatives  4,5  B  
– Of other plastics:  
3920 91 00  –  –  Of polyvinyl butyral  6,6  B  
3920 92 00  –  –  Of polyamides  4,5  B  
3920 93 00  –  –  Of amino-resins  4,5  B  
3920 94 00  –  –  Of phenolic resins  4,5  B  
3920 99  –  –  Of other plastics:  
– – – Of condensation or rearrangement polymerisation products, whet her or not 
chemically modified:  
3920 99 11  – – – –  Of epoxide resins  4,5  B  
3920 99 21  – – – –  Polyimide sheet and strip, uncoated or coated or covered solel y with 
plastic  0,0 A  
3920 99 29  – – – –  Other  4,5 B  
– – – Of addition polymerisation products:  
3920 99 51  – – – –  Polyvinyl fluoride sheet  0,0  A  
3920 99 53  – – – –  Ion-exchange membranes of fluorcoated plastic material, for us e in chlor- 
alkali electrolytic cells  0,0 A  
3920 99 55  – – – –  Biaxially-orientated polyvinyl alcohol film, containing 97 % o r more of 
polyvinyl alcohol, uncoated, of a thickness not exceeding 1 mm  0,0 A  
3920 99 59  – – – –  Other  6,6 B  
3920 99 90  – – –  Other  4,5 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 266  
Item Description  Base rate  Category  
3921  Other plates, sheets, film, foil and strip, of plastics:  
– Cellular:  
3921 11 00  –  –  Of polymers of styrene  0,0  A  
3921 12 00  –  –  Of polymers of vinyl chloride  0,0  A  
3921 13  –  –  Of polyurethanes:  
3921 13 10  – – –  Flexible  0,0 A  
3921 13 90  – – –  Other  0,0 A  
3921 14 00  –  –  Of regenerated cellulose  0,0  A  
3921 19  –  –  Of other plastics:  
3921 19 10  – – –  Of epoxide resins  0,0  A  
3921 19 90  – – –  Other  0,0 A  
3921 90  –  Other:  
– – Of condensation or rearrangement polymerisation products, whet her or not 
chemically modified:  
– – – Of polyesters:  
3921 90 11  – – – –  Corrugated sheet and plates  0,0  A  
3921 90 19  – – – –  Other  6,8 B  
3921 90 20  – – –  Of epoxide resins  0,0  A  
3921 90 30  – – –  Of phenolic resins  0,0  A  
– – – Of amino-resins:  
– – – –  Laminated:  
3921 90 41  – – – – –  High pressure laminates with a decorative surface on one or bo th sides  0,0  A  
3921 90 43  – – – – –  Other  0,0  A  
3921 90 49  – – – –  Other  0,0 A  
3921 90 50  – – –  Other  0,0 A  
3921 90 60  –  –  Of addition polymerisation products  0,0  A  
3921 90 90  –  –  Other  0,0 A  
3922  Baths, shower-baths, wash-basins, bidets, lavatory pans, seats  and covers, flus­
hing cisterns and similar sanitary ware, of plastics:  
3922 10 00  –  Baths, shower-baths and wash-basins  0,0  A  
3922 20 00  –  Lavatory seats and covers  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 267  
Item Description  Base rate  Category  
3922 90 00  –  Other  0,0 A  
3923  Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps 
and other closures, of plastics:  
3923 10 00  –  Boxes, cases, crates and similar articles  0,0  A  
– Sacks and bags (including cones):  
3923 21 00  –  –  Of polymers of ethylene  4,5  B  
3923 29  –  –  Of other plastics:  
3923 29 10  – – –  Of polyvinyl chloride  0,0  A  
3923 29 90  – – –  Other  0,0 A  
3923 30  –  Carboys, bottles, flasks and similar articles:  
3923 30 10  –  –  Of a capacity not exceeding two litres  0,0  A  
3923 30 90  –  –  Of a capacity exceeding two litres  0,0  A  
3923 40  –  Spools, cops, bobbins and similar supports:  
3923 40 10  –  –  Spools, reels and similar supports for photographic and cinema tographic film 
or for tapes, films and the like falling within heading Nos 852 3 and 8524  0,0 A  
3923 40 90  –  –  Other  0,0 A  
3923 50  –  Stoppers, lids, caps and other closures:  
3923 50 10  –  –  Caps and capsules for bottles  0,0  A  
3923 50 90  –  –  Other  0,0 A  
3923 90  –  Other:  
3923 90 10  –  –  Netting extruded in tubular form  0,0  A  
3923 90 90  –  –  Other  0,0 A  
3924  Tableware, kitchenware, other household articles and toilet ar ticles, of plastics:  
3924 10 00  –  Tableware and kitchenware  0,0  A  
3924 90  –  Other:  
– – Of regenerated cellulose:  
3924 90 11  – – –  Sponges  0,0  A  
3924 90 19  – – –  Other  0,0 A  
3924 90 90  –  –  Other  0,0 A  
3925  Builders' ware of plastics, not elsewhere specified or include d: 
3925 10 00  –  Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 268  
Item Description  Base rate  Category  
3925 20 00  –  Doors, windows and their frames and thresholds for doors  0,0  A  
3925 30 00  –  Shutters, blinds (including Venetian blinds) and similar artic les and parts the­
reof 0,0 A  
3925 90  –  Other:  
3925 90 10  –  –  Fittings and mountings intended for permanent installation in or on doors, 
windows, staircases, walls or other parts of buildings  0,0 A  
3925 90 20  –  –  Trunking, ducting and cable trays for electrical circuits  0,0  A  
3925 90 80  –  –  Other  0,0 A  
3926  Other articles of plastics and articles of other materials of heading Nos 3901 to 
3914:  
3926 10 00  –  Office or school supplies  0,0  A  
3926 20 00  –  Articles of apparel and clothing accessories (including gloves ) 0,0  A  
3926 30 00  –  Fittings for furniture, coachwork or the like  0,0  A  
3926 40 00  –  Statuettes and other ornamental articles  0,0  A  
3926 90  –  Other:  
3926 90 10  –  –  For technical uses, for use in civil aircraft  0,0  A  
– – Other:  
3926 90 50  – – –  Perforated buckets and similar articles used to filter water a t the entrance to 
drains  0,0 A  
– – – Other:  
3926 90 91  – – – –  Made from sheet  0,0  A  
3926 90 99  – – – –  Other  0,0 A  
40 RUBBER AND ARTICLES THEREOF  
4001  Natural rubber, balata, gutta-percha, guayule, chicle and simi lar natural gums, in 
primary forms or in plates, sheets or strip:  
4001 10 00  –  Natural rubber latex, whether or not prevulcanised  0,0  A  
– Natural rubber in other forms:  
4001 21 00  –  –  Smoked sheets  0,0  A  
4001 22 00  –  –  Technically specified natural rubber (TSNR)  0,0  A  
4001 29  –  –  Other:  
4001 29 10  – – –  Crepe  0,0 A  
4001 29 90  – – –  Other  0,0 A  
4001 30 00  –  Balata, gutta-percha, guayule, chicle and similar natural gums  0,0  A  
4002  Synthetic rubber and factice derived from oils, in primary for ms or in plates, 
sheets or strip; mixtures of any product of heading No 4001 wit h any product of 
this heading, in primary forms or in plates, sheets or strip:  
– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene  rubber 
(XSBR):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 269  
Item Description  Base rate  Category  
4002 11 00  –  –  Latex  0,0 A  
4002 19 00  –  –  Other  0,0 A  
4002 20 00  –  Butadiene rubber (BR)  0,0  A  
– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isopre ne rubber (CIIR 
or BIIR):  
4002 31 00  –  –  Isobutene-isoprene (butyl) rubber (IIR)  0,0  A  
4002 39 00  –  –  Other  0,0 A  
– Chloroprene (chlorobutadiene) rubber (CR):  
4002 41 00  –  –  Latex  0,0 A  
4002 49 00  –  –  Other  0,0 A  
– Acrylonitrile-butadiene rubber (NBR):  
4002 51 00  –  –  Latex  0,0 A  
4002 59 00  –  –  Other  0,0 A  
4002 60 00  –  Isoprene rubber (IR)  0,0  A  
4002 70 00  –  Ethylene-propylene-non-conjugated diene rubber (EPDM)  0,0  A  
4002 80 00  –  Mixtures of any product of heading No 4001 with any product of  this heading  0,0  A  
– Other:  
4002 91 00  –  –  Latex  0,0 A  
4002 99  –  –  Other:  
4002 99 10  – – –  Products modified by the incorporation of plastics  0,0  A  
4002 99 90  – – –  Other  0,0 A  
4003 00 00  Reclaimed rubber in primary forms or in plates, sheets or stri p 0,0  A  
4004 00 00  Waste, parings and scrap of rubber (other than hard rubber) an d powders and 
granules obtained therefrom  0,0 A  
4005  Compounded rubber, unvulcanised, in primary forms or in plates , sheets or strip:  
4005 10 00  –  Compounded with carbon black or silica  0,0  A  
4005 20 00  –  Solutions; dispersions other than those of subheading No 4005 10 0,0  A  
– Other:  
4005 91 00  –  –  Plates, sheets and strip  0,0  A  
4005 99 00  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 270  
Item Description  Base rate  Category  
4006  Other forms (for example, rods, tubes and profile shapes) and articles (for 
example, discs and rings), of unvulcanised rubber:  
4006 10 00  –  ‘Camel-back’ strips for retreading rubber tyres  0,0  A  
4006 90 00  –  Other  0,0 A  
4007 00 00  Vulcanised rubber thread and cord  0,0  A  
4008  Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard 
rubber:  
– Of cellular rubber:  
4008 11 00  –  –  Plates, sheets and strip  0,0  A  
4008 19 00  –  –  Other  0,0 A  
– Of non-cellular rubber:  
4008 21  –  –  Plates, sheets and strip:  
4008 21 10  – – –  Floor coverings and mats  0,0  A  
4008 21 90  – – –  Other  0,0 A  
4008 29  –  –  Other:  
4008 29 10  – – –  Profile shapes, cut to size, for use in civil aircraft  0,0  A  
4008 29 90  – – –  Other  0,0 A  
4009  Tubes, pipes and hoses, of vulcanised rubber other than hard r ubber, with or 
without their fittings (for example, joints, elbows, flanges):  
4009 10 00  –  Not reinforced or otherwise combined with other materials, wit hout fittings  0,0  A  
4009 20 00  –  Reinforced or otherwise combined only with metal, without fitt ings 0,0  A  
4009 30 00  –  Reinforced or otherwise combined only with textile materials, without fittings  0,0  A  
4009 40 00  –  Reinforced or otherwise combined with other materials, without  fittings  0,0  A  
4009 50  –  With fittings:  
4009 50 10  –  –  Suitable for conducting gases or liquids, for use in civil air craft 0,0  A  
– – Other:  
4009 50 30  – – –  Not reinforced or otherwise combined with other materials  0,0  A  
4009 50 50  – – –  Reinforced or otherwise combined only with metal  0,0  A  
4009 50 70  – – –  Reinforced or otherwise combined only with textile materials  0,0  A  
4009 50 90  – – –  Reinforced or otherwise combined with other materials  0,0  A  
4010  Conveyor or transmission belts or belting, of vulcanised rubbe r: 
– Conveyor belts or belting:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 271  
Item Description  Base rate  Category  
4010 11 00  –  –  Reinforced only with metal  2,2  A  
4010 12 00  –  –  Reinforced only with textile materials  2,2  A  
4010 13 00  –  –  Reinforced only with plastics  2,2  A  
4010 19 00  –  –  Other  2,2 A  
– Transmission belts or belting:  
4010 21 00  –  –  Endless transmission belts of trapezoidal cross-section (V-bel ts), whether or 
not grooved, of a circumference exceeding 60 cm but not exceedi ng 180 cm  2,2 A  
4010 22 00  –  –  Endless transmission belts of trapezoidal cross-section (V-bel ts), whether or 
not grooved, of a circumference exceeding 180 cm but not exceed ing 240 cm  2,2 A  
4010 23 00  –  –  Endless synchronous belts, of a circumference exceeding 60 cm but not 
exceeding 150 cm  2,2 A  
4010 24 00  –  –  Endless synchronous belts, of a circumference exceeding 150 cm  but not 
exceeding 198 cm  2,2 A  
4010 29 00  –  –  Other  2,2 A  
4011  New pneumatic tyres, of rubber:  
4011 10 00  –  Of a kind used on motor cars (including station wagons and rac ing cars)  3,1  B  
4011 20  –  Of a kind used on buses or lorries:  
4011 20 10  –  –  With a load index not exceeding 121  3,1  B  
4011 20 90  –  –  With a load index exceeding 121  3,1  B  
4011 30  –  Of a kind used on aircraft:  
4011 30 10  –  –  For use on civil aircraft  0,0  A  
4011 30 90  –  –  Other  3,1 B  
4011 40  –  Of a kind used on motorcycles:  
4011 40 10  –  –  For rims with a diameter not exceeding 30,5 cm  3,1  B  
– – Other, of a weight:  
4011 40 91  – – –  Not exceeding 1,4 kg  3,1  B  
4011 40 99  – – –  Exceeding 1,4 kg  3,1  B  
4011 50  –  Of a kind used on bicycles:  
4011 50 10  –  –  Tyre cases with sewn-in inner tubes  2,8  B  
4011 50 90  –  –  Other  2,8 B  
– Other:  
4011 91  –  –  Having a ‘herring-bone’ or similar tread:  
4011 91 10  – – –  Of a kind used on agricultural and forestry vehicles  2,8  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 272  
Item Description  Base rate  Category  
4011 91 30  – – –  Of a kind used on civil engineering vehicles  2,8  B  
4011 91 90  – – –  Other  2,8 B  
4011 99  –  –  Other:  
4011 99 10  – – –  Of a kind used on agricultural and forestry vehicles  2,8  B  
4011 99 30  – – –  Of a kind used on civil engineering vehicles  2,8  B  
4011 99 90  – – –  Other  2,8 B  
4012  Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchan­
geable tyre treads and tyre flaps, of rubber:  
4012 10  –  Retreaded tyres:  
4012 10 10  –  –  For use on civil aircraft  0,0  A  
– – Other:  
4012 10 30  – – –  Of a kind used on motor cars (including station wagons and rac ing cars)  3,1  B  
4012 10 50  – – –  Of the kind used on buses or lorries  3,1  B  
4012 10 80  – – –  Other  3,1 B  
4012 20  –  Used pneumatic tyres:  
4012 20 10  –  –  For use on civil aircraft  0,0  A  
4012 20 90  –  –  Other  3,1 B  
4012 90  –  Other:  
4012 90 10  –  –  Solid or cushion tyres and interchangeable tyre treads  1,7  B  
4012 90 90  –  –  Tyre flaps  2,8  B  
4013  Inner tubes, of rubber:  
4013 10  –  Of a kind used on motor cars (including station wagons and rac ing cars), buses 
or lorries:  
4013 10 10  –  –  Of the kind used on motor cars (including station wagons and r acing cars)  2,8  B  
4013 10 90  –  –  Of the kind used on buses or lorries  2,8  B  
4013 20 00  –  Of a kind used on bicycles  2,8  B  
4013 90  –  Other:  
4013 90 10  –  –  Of a kind used on motorcycles  2,8  B  
4013 90 90  –  –  Other  2,8 B  
4014  Hygienic or pharmaceutical articles (including teats), of vulc anised rubber other 
than hard rubber, with or without fittings of hard rubber:  
4014 10 00  –  Sheath contraceptives  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 273  
Item Description  Base rate  Category  
4014 90  –  Other:  
4014 90 10  –  –  Teats, nipple shields, and similar articles for babies  0,0  A  
4014 90 90  –  –  Other  0,0 A  
4015  Articles of apparel and clothing accessories (including gloves ), for all purposes, 
of vulcanised rubber other than hard rubber:  
– Gloves:  
4015 11 00  –  –  Surgical  0,0 A  
4015 19  –  –  Other:  
4015 19 10  – – –  Household gloves  0,0  A  
4015 19 90  – – –  Other  0,0 A  
4015 90 00  –  Other  0,0 A  
4016  Other articles of vulcanised rubber other than hard rubber:  
4016 10  –  Of cellular rubber:  
4016 10 10  –  –  For technical uses, for use in civil aircraft  0,0  A  
4016 10 90  –  –  Other  0,0 A  
– Other:  
4016 91 00  –  –  Floor coverings and mats  0,0  A  
4016 92 00  –  –  Erasers  0,0 A  
4016 93  –  –  Gaskets, washers and other seals:  
4016 93 10  – – –  For technical uses, for use in civil aircraft  0,0  A  
4016 93 90  – – –  Other  0,0 A  
4016 94 00  –  –  Boat or dock fenders, whether or not inflatable  0,0  A  
4016 95 00  –  –  Other inflatable articles  0,0  A  
4016 99  –  –  Other:  
4016 99 10  – – –  For technical uses, for use in civil aircraft  0,0  A  
– – – Other:  
4016 99 30  – – – –  Expander sleeves  0,0  A  
– – – –  Other:  
– – – – –  For motor vehicles of heading Nos 8701 to 8705:  
4016 99 52  – – – – – –  Rubber-to-metal bonded parts  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 274  
Item Description  Base rate  Category  
4016 99 58  – – – – – –  Other  0,0  A  
– – – – –  Other:  
4016 99 82  – – – – – –  Rubber-to-metal bonded parts  0,0  A  
4016 99 88  – – – – – –  Other  0,0  A  
4017  Hard rubber (for example, ebonite) in all forms, including was te and scrap; 
articles of hard rubber:  
– Hard rubber (for example, ebonite) in any form, scrap and wast e included:  
4017 00 11  –  –  In bulk or blocks, in plates, sheets or strip, in rods, profil e shapes or tubes  0,0  A  
4017 00 19  –  –  Scrap, waste and powder, of hardened rubber  0,0  A  
– Articles of hard rubber:  
4017 00 91  –  –  Piping and tubing, with fittings attached, suitable for conduc ting gases or 
liquids, for use in civil aircraft  0,0 A  
4017 00 99  –  –  Other  0,0 A  
41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER  
4101  Raw hides and skins of bovine or equine animals (fresh, or sal ted, dried, limed, 
pickled or otherwise preserved, but not tanned, parchment-dress ed or further 
prepared), whether or not dehaired or split:  
4101 10  –  Whole hides and skins of bovine animals, of a weight per skin not exceeding 
8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fr esh, wet- 
salted or otherwise preserved:  
4101 10 10  –  –  Fresh or wet-salted  0,0  1  
4101 10 90  –  –  Other  0,0 1  
– Other hides and skins of bovine animals, fresh or wet-salted:  
4101 21 00  –  –  Whole  0,0 1  
4101 22 00  –  –  Butts and bends  0,0  1  
4101 29 00  –  –  Other  0,0 1  
4101 30  –  Other hides and skins of bovine animals, otherwise preserved:  
4101 30 10  –  –  Dried or dry-salted  0,0  1  
4101 30 90  –  –  Other  0,0 1  
4101 40 00  –  Hides and skins of equine animals  0,0  1  
4102  Raw skins of sheep or lambs (fresh, or salted, dried, limed, p ickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepare d), whether or 
not with wool on or split, other than those excluded by Note 1 (c) to this 
Chapter:  
4102 10  –  With wool on:  
4102 10 10  –  –  Of lambs  0,0 1  
4102 10 90  –  –  Other  0,0 1  
– Without wool on:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 275  
Item Description  Base rate  Category  
4102 21 00  –  –  Pickled  0,0 1  
4102 29 00  –  –  Other  0,0 1  
4103  Other raw hides and skins (fresh, or salted, dried, limed, pic kled or otherwise 
preserved, but not tanned, parchment-dressed or further prepare d), whether or 
not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this 
Chapter:  
4103 10  –  Of goats or kids:  
4103 10 10  –  –  Fresh, salted or dried  0,0  1  
4103 10 90  –  –  Other  0,0 1  
4103 20 00  –  Of reptiles  0,0 1  
4103 90 00  –  Other  0,0 1  
4104  Leather of bovine or equine animals, without hair on, other th an leather of 
heading No 4108 or 4109:  
4104 10  –  Whole bovine skin leather, of a unit surface area not exceedin g 28 square feet 
(2,6 m  2 ): 
4104 10 10  –  –  East India kip, whole, whether or not the heads and legs have been removed, 
each of a net weight of not more than 4,5 kg, not further prepa red than 
vegetable tanned, whether or not having undergone certain treat ments, but 
obviously unsuitable for immediate use for the manufacture of l eather articles  0,0 A  
4104 10 30  –  –  Other skin leather not further prepared than chrome-tanned, in  the wet-blue 
state 0,0 A  
– – Other:  
4104 10 91  – – –  Not further prepared than tanned  6,5  A  
– – – Otherwise prepared:  
4104 10 95  – – – –  Boxcalf  4,5  A  
4104 10 99  – – – –  Other  4,5 A  
– Other bovine leather and equine leather, tanned or retanned bu t not further 
prepared, whether or not split:  
4104 21 00  –  –  Bovine leather, vegetable pre-tanned  4,5  A  
4104 22  –  –  Bovine leather, otherwise pre-tanned:  
4104 22 10  – – –  Not further prepared than chrome-tanned in the wet-blue state  0,0  A  
4104 22 90  – – –  Other  4,5 A  
4104 29 00  –  –  Other  3,8 A  
– Other bovine leather and equine leather, parchment-dressed or prepared after 
tanning:  
4104 31  –  –  Full grains and full grain splits:  
– – – Bovine leather:  
– – – –  Full grains:  
4104 31 11  – – – – –  Sole leather  4,5  A  
4104 31 19  – – – – –  Other  4,5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 276  
Item Description  Base rate  Category  
4104 31 30  – – – –  Full grain splits  3,8  A  
4104 31 90  – – –  Equine leather  4,5  A  
4104 39  –  –  Other:  
4104 39 10  – – –  Bovine leather  4,5  A  
4104 39 90  – – –  Equine leather  4,5  A  
4105  Sheep or lamb skin leather, without wool on, other than leathe r of heading No 
4108 or 4109:  
– Tanned or retanned but not further prepared, whether or not sp lit: 
4105 11  –  –  Vegetable pre-tanned:  
4105 11 10  – – –  Of Indian hair sheep, whether or not having undergone certain treatments, 
but obviously unsuitable for immediate use for the manufacture of leather 
articles  0,0 A  
– – – Other:  
4105 11 91  – – – –  Not split  2,0  B  
4105 11 99  – – – –  Split  2,0 B  
4105 12  –  –  Otherwise pre-tanned:  
4105 12 10  – – –  Not split  2,0  B  
4105 12 90  – – –  Split  2,0 B  
4105 19  –  –  Other:  
4105 19 10  – – –  Not split  2,0  B  
4105 19 90  – – –  Split  2,0 B  
4105 20 00  –  Parchment-dressed or prepared after tanning  2,4  A  
4106  Goat or kid skin leather, without hair on, other than leather of heading No 4108 
or 4109:  
– Tanned or retanned but not further prepared, whether or not sp lit: 
4106 11  –  –  Vegetable pre-tanned:  
4106 11 10  – – –  Of Indian goat or kid, whether or not having undergone certain  treatments, 
but obviously unsuitable for immediate use for the manufacture of leather 
articles  0,0 A  
4106 11 90  – – –  Other  2,0 B  
4106 12 00  –  –  Otherwise pre-tanned  2,0  B  
4106 19 00  –  –  Other  2,0 B  
4106 20 00  –  Parchment-dressed or prepared after tanning  1,2  A  
4107  Leather of other animals, without hair on, other than leather of heading No 4108 
or 4109:  
4107 10  –  Of swine:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 277  
Item Description  Base rate  Category  
4107 10 10  –  –  Not further prepared than tanned  2,0  A  
4107 10 90  –  –  Other  0,0 A  
– Of reptiles:  
4107 21 00  –  –  Vegetable pre-tanned  0,0  A  
4107 29  –  –  Other:  
4107 29 10  – – –  Not further prepared than tanned  2,0  A  
4107 29 90  – – –  Other  0,0 A  
4107 90  –  Of other animals:  
4107 90 10  –  –  Not further prepared than tanned  2,0  A  
4107 90 90  –  –  Other  0,0 A  
4108  Chamois (including combination chamois) leather:  
4108 00 10  –  Of sheep and lambs  1,7  A  
4108 00 90  –  Of other animals  1,7  A  
4109 00 00  Patent leather and patent laminated leather; metallised leathe r 1,7  A  
4110 00 00  Parings and other waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour  0,0 A  
4111 00 00  Composition leather with a basis of leather or leather fibre, in slabs, sheets or 
strip, whether or not in rolls  1,7 A  
42 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL 
GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANI­
MAL GUT (OTHER THAN SILK-WORM GUT)  
4201 00 00  Saddlery and harness for any animal (including traces, leads, knee pads, muzz­
les, saddle cloths, saddle bags, dog coats and the like), of an y material  0,0 A  
4202  Trunks, suit-cases, vanity-cases, executive-cases, brief-cases , school satchels, 
spectacle cases, binocular cases, camera cases, musical instrum ent cases, gun 
cases, holsters and similar containers; travelling-bags, toilet  bags, rucksacks, 
handbags,shopping-bags, wallets, purses, map-cases, cigarette-c ases, tobacco- 
pouches, tool bags, sports bags, bottle-cases, jewellery boxes,  powder-boxes, 
cutlery cases and similar containers, of leather or of composit ion leather, of 
sheeting of plastics, of textile materials, of vulcanised fibre  or of paperboard, 
or wholly or mainly covered with such materials or with paper:  
– Trunks, suit-cases, vanity cases, executive-cases, brief-cases , school satchels 
and similar containers:  
4202 11  –  –  With outer surface of leather, of composition leather or of pa tent leather:  
4202 11 10  – – –  Executive-cases, brief-cases, school satchels and similar cont ainers  0,0  A  
4202 11 90  – – –  Other  0,0 A  
4202 12  –  –  With outer surface of plastics or of textile materials:  
– – – In the form of plastic sheeting:  
4202 12 11  – – – –  Executive-cases, brief-cases, school satchels and similar cont ainers  3,3  A  
4202 12 19  – – – –  Other  3,3 A  
4202 12 50  – – –  Of moulded plastic material  1,8  A  
– – – Of other materials, including vulcanised fibre:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 278  
Item Description  Base rate  Category  
4202 12 91  – – – –  Executive-cases, brief-cases, school satchels and similar cont ainers  1,2  A  
4202 12 99  – – – –  Other  1,2 A  
4202 19  –  –  Other:  
4202 19 10  – – –  Of aluminium  1,9  A  
4202 19 90  – – –  Of other materials  1,2  A  
– Handbags, whether or not with shoulder strap, including those without handle:  
4202 21 00  –  –  With outer surface of leather, of composition leather or of pa tent leather  0,0  A  
4202 22  –  –  With outer surface of plastic sheeting or of textile materials : 
4202 22 10  – – –  Of plastic sheeting  3,3  A  
4202 22 90  – – –  Of textile materials  1,2  A  
4202 29 00  –  –  Other  1,2 A  
– Articles of a kind normally carried in the pocket or in the ha ndbag:  
4202 31 00  –  –  With outer surface of leather, of composition leather or of pa tent leather  0,0  A  
4202 32  –  –  With outer surface of plastic sheeting or of textile materials : 
4202 32 10  – – –  Of plastic sheeting  3,3  A  
4202 32 90  – – –  Of textile materials  1,2  A  
4202 39 00  –  –  Other  1,2 A  
– Other:  
4202 91  –  –  With outer surface of leather, of composition leather or of pa tent leather:  
4202 91 10  – – –  Travelling-bags, toilet bags, rucksacks and sports bags  0,0  A  
4202 91 80  – – –  Other  0,0 A  
4202 92  –  –  With outer surface of plastic sheeting or of textile materials : 
– – – Of plastic sheeting:  
4202 92 11  – – – –  Travelling-bags, toilet bags, rucksacks and sports bags  3,3  A  
4202 92 15  – – – –  Musical instrument cases  2,3  A  
4202 92 19  – – – –  Other  3,3 A  
– – – Of textile materials:  
4202 92 91  – – – –  Travelling-bags, toilet bags, rucksacks and sports bags  0,0  A  
4202 92 98  – – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 279  
Item Description  Base rate  Category  
4202 99 00  –  –  Other  1,2 A  
4203  Articles of apparel and clothing accessories, of leather or of  composition leather:  
4203 10 00  –  Articles of apparel  2,8  B  
– Gloves, mittens and mitts:  
4203 21 00  –  –  Specially designed for use in sports  6,3  B  
4203 29  –  –  Other:  
4203 29 10  – – –  Protective for all trades  6,3  B  
– – – Other:  
4203 29 91  – – – –  Men's and boys'  4,9  B  
4203 29 99  – – – –  Other  4,9 B  
4203 30 00  –  Belts and bandoliers  3,5  B  
4203 40 00  –  Other clothing accessories  3,5  B  
4204  Articles of leather, or of composition leather, of a kind used  in machinery or 
mechanical appliances or for other technical uses:  
4204 00 10  –  Conveyor or transmission belts or belting  0,7  A  
4204 00 90  –  Other  1,0 A  
4205 00 00  Other articles of leather or of composition leather  0,0  A  
4206  Articles of gut (other than silk-worm gut), of goldbeater's sk in, of bladders or of 
tendons:  
4206 10 00  –  Catgut  0,0 A  
4206 90 00  –  Other  0,0 A  
43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF  
4301  Raw furskins (including heads, tails, paws and other pieces or  cuttings, suitable 
for furriers' use), other than raw hides and skins of heading N o 4101, 4102 or 
4103:  
4301 10 00  –  Of mink, whole, with or without head, tail or paws  0,0  1  
4301 20 00  –  Of rabbit or hare, whole, with or without head, tail or paws  0,0  1  
4301 30 00  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian  and similar 
lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with o r without 
head, tail or paws  0,0 1  
4301 40 00  –  Of beaver, whole, with or without head, tail or paws  0,0  1  
4301 50 00  –  Of musk-rat, whole, with or without head, tail or paws  0,0  1  
4301 60 00  –  Of fox, whole, with or without head, tail or paws  0,0  1  
4301 70  –  Of seal, whole, with or without head, tail or paws:  
4301 70 10  –  –  Of whitecoat pups of harp seals and of pups of hooded seals (b lue-backs)  0,0  1  ▼M1
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Item Description  Base rate  Category  
4301 70 90  –  –  Other  0,0 1  
4301 80  –  Other furskins, whole, with or without head, tail or paws:  
4301 80 10  –  –  Of sea-otters or of nutria (coypu)  0,0  1  
4301 80 30  –  –  Of marmots  0,0  1  
4301 80 50  –  –  Of wild felines  0,0  1  
4301 80 90  –  –  Other  0,0 1  
4301 90 00  –  Heads, tails, paws and other pieces or cuttings, suitable for furriers' use  0,0  1  
4302  Tanned or dressed furskins (including heads, tails, paws and o ther pieces or 
cuttings), unassembled, or assembled (without the addition of o ther materials) 
other than those of heading No 4303:  
– Whole skins, with or without head, tail or paws, not assembled : 
4302 11 00  –  –  Of mink  0,0 A  
4302 12 00  –  –  Of rabbit or hare  0,0  A  
4302 13 00  –  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian  and similar 
lamb, Indian, Chinese, Mongolian or Tibetan lamb  0,0 A  
4302 19  –  –  Other:  
4302 19 10  – – –  Of beaver  0,0  A  
4302 19 20  – – –  Of musk-rat  0,0  A  
4302 19 30  – – –  Of fox  0,0 A  
– – – Of seal:  
4302 19 41  – – – –  Of whitecoat pups of harp seals or of pups of hooded seals (bl ue-backs)  0,0  A  
4302 19 49  – – – –  Other  0,0 A  
4302 19 50  – – –  Of sea-otters or of nutria (coypu)  0,0  A  
4302 19 60  – – –  Of marmots  0,0  A  
4302 19 70  – – –  Of wild felines  0,0  A  
4302 19 80  – – –  Of sheep or lambs  0,0  A  
4302 19 95  – – –  Other  0,0 A  
4302 20 00  –  Heads, tails, paws and other pieces or cuttings, not assembled  0,0  A  
4302 30  –  Whole skins and pieces or cuttings thereof, assembled:  
4302 30 10  –  –  ‘Dropped’ furskins  0,0  A  
– – Other:  
4302 30 21  – – –  Of mink  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 281  
Item Description  Base rate  Category  
4302 30 25  – – –  Of rabbit or hare  0,0  A  
4302 30 31  – – –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian  and similar 
lamb, Indian, Chinese, Mongolian or Tibetan lamb  0,0 A  
4302 30 35  – – –  Of beaver  0,0  A  
4302 30 41  – – –  Of musk-rat  0,0  A  
4302 30 45  – – –  Of fox  0,0 A  
– – – Of seal:  
4302 30 51  – – – –  Of whitecoat pups of harp seal and of pups of hooded seal (blu e-backs)  0,0  A  
4302 30 55  – – – –  Other  0,0 A  
4302 30 61  – – –  Of sea-otters or of nutria (coypu)  0,0  A  
4302 30 65  – – –  Of marmots  0,0  A  
4302 30 71  – – –  Of wild felines  0,0  A  
4302 30 75  – – –  Other  0,0 A  
4303  Articles of apparel, clothing accessories and other articles o f furskin:  
4303 10  –  Articles of apparel and clothing accessories:  
4303 10 10  –  –  Of furskins of whitecoat pups of harp seal and of pups of hood ed seal (blue- 
backs)  0,0 A  
4303 10 90  –  –  Other  0,0 A  
4303 90 00  –  Other  0,0 A  
4304 00 00  Artificial fur and articles thereof  0,0  A  
44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL  
4401  Fuel wood, in logs, in billets, in twigs, in faggots or in sim ilar forms; wood in 
chips or particles; sawdust and wood waste and scrap, whether o r not agglome­
rated in logs, briquettes, pellets or similar forms:  
4401 10 00  –  Fuel wood, in logs, in billets, in twigs, in faggots or in sim ilar forms  0,0  A  
– Wood in chips or particles:  
4401 21 00  –  –  Coniferous  0,0  A  
4401 22 00  –  –  Non-coniferous  0,0  A  
4401 30  –  Sawdust and wood waste and scrap, whether or not agglomerated in logs, 
briquettes, pellets or similar forms:  
4401 30 10  –  –  Sawdust  0,0 A  
4401 30 90  –  –  Other  0,0 A  
4402 00 00  Wood charcoal (including shell or nut charcoal), whether or no t agglomerated  0,0  A  
4403  Wood in the rough, whether or not stripped of bark or sapwood,  or roughly 
squared:  ▼M1
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Item Description  Base rate  Category  
4403 10  –  Treated with paint, stains, creosote or other preservatives:  
4403 10 10  –  –  Poles of coniferous wood, injected or otherwise impregnated to  any degree, 
not less than 6 m nor more than 18 m in length and with a circu mference at 
the butt end of more than 45 cm but not more than 90 cm  0,0 A  
4403 10 90  –  –  Other  0,0 A  
4403 20  –  Other, coniferous:  
4403 20 10  –  –  Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies a lba Mill.)  0,0  A  
4403 20 30  –  –  Pine of the kind ‘Pinus sylvestris L.’  0,0  A  
4403 20 90  –  –  Other  0,0 A  
– Other, of tropical wood specified in subheading Note 1 to this  Chapter:  
4403 41 00  –  –  Dark red meranti, light red meranti and meranti bakau  0,0  A  
4403 49  –  –  Other:  
4403 49 10  – – –  Sapelli, acajou d'Afrique and iroko  0,0  A  
4403 49 20  – – –  Okoumé  0,0  A  
4403 49 30  – – –  Obeche  0,0 A  
4403 49 40  – – –  Sipo  0,0 A  
4403 49 50  – – –  Limba  0,0 A  
4403 49 60  – – –  Tiama, mansonia, ilomba, dibétou and azobé  0,0  A  
4403 49 70  – – –  Virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, pa­
lissandre de Para and palissandre de Rose  0,0 A  
4403 49 90  – – –  Other  0,0 A  
– Other:  
4403 91 00  –  –  Of oak (Quercus spp.)  0,0  A  
4403 92 00  –  –  Of beech (Fagus spp.)  0,0  A  
4403 99  –  –  Other:  
4403 99 10  – – –  Of poplar  0,0  A  
4403 99 20  – – –  Of chestnut  0,0  A  
4403 99 30  – – –  Of eucalyptus  0,0  A  
4403 99 50  – – –  Of birch  0,0  A  
4403 99 99  – – –  Other  0,0 A  
4404  Hoopwood; split poles; piles, pickets and stakes of wood, poin ted but not sawn 
lengthwise; wooden sticks, roughly trimmed but not turned, bent  or otherwise 
worked, suitable for the manufacture of walking-sticks, umbrell as, tool handles 
or the like; chipwood and the like:  
4404 10 00  –  Coniferous  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 283  
Item Description  Base rate  Category  
4404 20 00  –  Non-coniferous  0,0  A  
4405 00 00  Wood wool; wood flour  0,0  A  
4406  Railway or tramway sleepers (cross-ties) of wood:  
4406 10 00  –  Not impregnated  0,0  A  
4406 90 00  –  Other  0,0 A  
4407  Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, 
sanded or finger-jointed, of a thickness exceeding 6 mm:  
4407 10  –  Coniferous:  
4407 10 10  –  –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – Other:  
– – – Planed:  
4407 10 31  – – – –  Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies a lba Mill.)  0,0  A  
4407 10 33  – – – –  Pine of the kind ‘Pinus sylvestris L.’  0,0  A  
4407 10 38  – – – –  Other  0,0 A  
4407 10 50  – – –  Sanded  0,0 A  
– – – Other:  
4407 10 71  – – – –  Small boards for the manufacture of pencils  0,0  A  
4407 10 79  – – – –  Wood of a length of 125 cm or less and of a thickness of less than 
12,5 mm  0,0 A  
– – – –  Other:  
4407 10 91  – – – – –  Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies a lba Mill.)  0,0  A  
4407 10 93  – – – – –  Pine of the kind of ‘Pinus sylvestris L.’  0,0  A  
4407 10 99  – – – – –  Other  0,0  A  
– Of tropical wood specified in subheading Note 1 to this Chapte r: 
4407 24  –  –  Virola, mahogany (Swietenia spp.), imbuia and balsa:  
4407 24 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
4407 24 30  – – – –  Planed  0,0  A  
4407 24 50  – – – –  Sanded  0,0  A  
4407 24 90  – – – –  Other  0,0 A  
4407 25  –  –  Dark red meranti, light red meranti and meranti bakau:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 284  
Item Description  Base rate  Category  
4407 25 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
– – – –  Planed:  
4407 25 31  – – – – –  Blocks, strips and friezes for parquet or wood block flooring,  not assem­
bled 0,0 A  
4407 25 39  – – – – –  Other  0,0  A  
4407 25 50  – – – –  Sanded  0,0  A  
– – – –  Other:  
4407 25 60  – – – – –  Dark red meranti and light red meranti  0,0  A  
4407 25 80  – – – – –  Meranti bakau  0,0  A  
4407 26  –  –  White lauan, white meranti, white seraya, yellow meranti and a lan: 
4407 26 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
– – – –  Planed:  
4407 26 31  – – – – –  Blocks, strips and friezes for parquet or wood block flooring,  not assem­
bled 0,0 A  
4407 26 39  – – – – –  Other  0,0  A  
4407 26 50  – – – –  Sanded  0,0  A  
– – – –  Other:  
4407 26 70  – – – – –  White lauan and white meranti  0,0  A  
4407 26 80  – – – – –  White seraya, yellow meranti and alan  0,0  A  
4407 29  –  –  Other:  
– – – Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempa s, okoumé, 
obéché, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, 
ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para 
and palissandre de Rose:  
4407 29 10  – – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – –  Other:  
– – – – –  Planed:  
4407 29 20  – – – – – –  Palissandre de Rio, palissandre de Para and palissandre de Ros e 0,0  A  
– – – – – –  Other:  
4407 29 31  – – – – – – –  Blocks, strips and friezes for parquet or wood block flooring,  not 
assembled  0,0 A  
4407 29 39  – – – – – – –  Other  0,0  A  
4407 29 50  – – – – –  Sanded  0,0  A  
– – – – –  Other:  ▼M1
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Item Description  Base rate  Category  
4407 29 61  – – – – – –  Azobé  0,0  A  
4407 29 69  – – – – – –  Other  0,0  A  
– – – Other:  
4407 29 70  – – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – –  Other:  
4407 29 83  – – – – –  Planed  0,0  A  
4407 29 85  – – – – –  Sanded  0,0  A  
4407 29 99  – – – – –  Other  0,0  A  
– Other:  
4407 91  –  –  Of oak (Quercus spp.):  
4407 91 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
– – – –  Planed:  
4407 91 31  – – – – –  Blocks, strips and friezes for parquet or wood block flooring,  not assem­
bled 0,0 A  
4407 91 39  – – – – –  Other  0,0  A  
4407 91 50  – – – –  Sanded  0,0  A  
4407 91 90  – – – –  Other  0,0 A  
4407 92  –  –  Of beech (Fagus spp.):  
4407 92 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
4407 92 30  – – – –  Planed  0,0  A  
4407 92 50  – – – –  Sanded  0,0  A  
4407 92 90  – – – –  Other  0,0 A  
4407 99  –  –  Other:  
4407 99 10  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
4407 99 30  – – – –  Planed  0,0  A  
4407 99 50  – – – –  Sanded  0,0  A  
– – – –  Other:  ▼M1
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Item Description  Base rate  Category  
4407 99 91  – – – – –  Of poplar  0,0  A  
4407 99 93  – – – – –  Of walnut  0,0  A  
4407 99 98  – – – – –  Other  0,0  A  
4408  Veneer sheets and sheets for plywood (whether or not spliced) and other wood 
sawn lengthwise, sliced or peeled, whether or not planed, sande d or finger- 
jointed, of a thickness not exceeding 6 mm:  
4408 10  –  Coniferous:  
4408 10 10  –  –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – Other:  
4408 10 30  – – –  Planed  0,0 A  
4408 10 50  – – –  Sanded  0,0 A  
– – – Other:  
4408 10 91  – – – –  Small boards for the manufacture of pencils  0,0  A  
– – – –  Other:  
4408 10 93  – – – – –  Of a thickness not exceeding 1 mm  0,0  A  
4408 10 99  – – – – –  Of a thickness exceeding 1 mm  0,0  A  
– Of tropical wood specified in subheading Note 1 to this Chapte r: 
4408 31  –  –  Dark red meranti, light red meranti and meranti bakau:  
4408 31 11  – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – Other:  
4408 31 21  – – – –  Planed  0,0  A  
4408 31 25  – – – –  Sanded  0,0  A  
4408 31 30  – – – –  Other  0,0 A  
4408 39  –  –  Other:  
– – – White lauan, sipo, limba, okoumé, obéché, acajou d'Afrique, sa pelli, virola, 
mahogany (Swietenia spp.), palissandre de Rio, palissandre de P ara and 
palissandre de Rose:  
4408 39 11  – – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – –  Other:  
4408 39 21  – – – – –  Planed  0,0  A  
4408 39 25  – – – – –  Sanded  0,0  A  
– – – – –  Other:  ▼M1
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Item Description  Base rate  Category  
4408 39 31  – – – – – –  Of a thickness not exceeding 1 mm  0,0  A  
4408 39 35  – – – – – –  Of a thickness exceeding 1 mm  0,0  A  
– – – Other:  
4408 39 51  – – – –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – – –  Other:  
4408 39 61  – – – – –  Planed  0,0  A  
4408 39 65  – – – – –  Sanded  0,0  A  
– – – – –  Other:  
4408 39 70  – – – – – –  Small boards for the manufacture of pencils  0,0  A  
– – – – – –  Other:  
– – – – – – –  Of a thickness not exceeding 1 mm:  
4408 39 81  – – – – – – – –  Makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, white me­
ranti, white seraya, yellow meranti, alan, keruing, ramin, kapu r, 
teak, jongkong, merbau, jelutong, kempas, imbuia and balsa  0,0 A  
4408 39 89  – – – – – – – –  Other  0,0  A  
– – – – – – –  Of a thickness exceeding 1 mm:  
4408 39 91  – – – – – – – –  Makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, white me­
ranti, white seraya, yellow meranti, alan, keruing, ramin, kapu r, 
teak, jongkong, merbau, jelutong, kempas, imbuia and balsa  0,0 A  
4408 39 99  – – – – – – – –  Other  0,0  A  
4408 90  –  Other:  
4408 90 11  –  –  Finger-jointed, whether or not planed or sanded  0,0  A  
– – Other:  
4408 90 21  – – –  Planed  0,0 A  
4408 90 25  – – –  Sanded  0,0 A  
– – – Other:  
4408 90 35  – – – –  Small boards for the manufacture of pencils  0,0  A  
– – – –  Other:  
4408 90 81  – – – – –  Of a thickness not exceeding 1 mm  0,0  A  
4408 90 89  – – – – –  Of a thickness exceeding 1 mm  0,0  A  
4409  Wood (including strips and friezes for parquet flooring, not a ssembled) conti­
nuously shaped (tongued, grooved, rebated, chamfered, V-jointed , beaded, moul­
ded, rounded or the like) along any of its edges or faces, whet her or not planed, 
sanded or finger-jointed:  
4409 10  –  Coniferous:  
– – Beadings and mouldings including moulded skirting and other mo ulded 
boards:  ▼M1
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Item Description  Base rate  Category  
4409 10 11  – – –  Mouldings for frames for paintings, photographs, mirrors or si milar objects  0,0  A  
4409 10 19  – – –  Other  0,0 A  
4409 10 90  –  –  Other  0,0 A  
4409 20  –  Non-coniferous:  
– – Beadings and mouldings including moulded skirting and other mo ulded 
boards:  
4409 20 11  – – –  Mouldings for frames for paintings, photographs, mirrors or si milar objects  0,0  A  
4409 20 19  – – –  Other  0,0 A  
– – Other:  
4409 20 91  – – –  Blocks, strips and friezes for parquet or wood block flooring,  not assembled  0,0  A  
4409 20 99  – – –  Other  0,0 A  
4410  Particle board and similar board of wood or other ligneous mat erials, whether or 
not agglomerated with resins or other organic binding substance s: 
– Of wood:  
4410 11  –  –  Waferboard, including oriented strand board:  
4410 11 10  – – –  Unworked or not further worked than sanded  4,9  B  
4410 11 90  – – –  Other  4,9 B  
4410 19  –  –  Other:  
4410 19 10  – – –  Unworked or not further worked than sanded  4,9  B  
4410 19 30  – – –  Surfaced with high pressure decorative laminates  4,9  B  
4410 19 50  – – –  Surfaced with melamine resin impregnated paper  4,9  B  
4410 19 90  – – –  Other  4,9 B  
4410 90 00  –  Of other ligneous materials  4,9  B  
4411  Fibreboard of wood or other ligneous materials, whether or not  bonded with 
resins or other organic substances:  
– Fibreboard of a density exceeding 0,8 g/cm  3 : 
4411 11 00  –  –  Not mechanically worked or surface covered  4,9  B  
4411 19 00  –  –  Other  4,9 B  
– Fibreboard of a density exceeding 0,5 g/cm  3 but not exceeding 0,8 g/cm  3 : 
4411 21 00  –  –  Not mechanically worked or surface covered  4,9  B  
4411 29 00  –  –  Other  4,9 B  
– Fibreboard of a density exceeding 0,35 g/cm  3 but not exceeding 0,5 g/cm  3 : ▼M1
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Item Description  Base rate  Category  
4411 31 00  –  –  Not mechanically worked or surface covered  4,9  B  
4411 39 00  –  –  Other  4,9 B  
– Other:  
4411 91 00  –  –  Not mechanically worked or surface covered  4,9  B  
4411 99 00  –  –  Other  4,9 B  
4412  Plywood, veneered panels and similar laminated wood:  
– Plywood consisting solely of sheets of wood, each ply not exce eding 6 mm 
thickness:  
4412 13  –  –  With at least one outer ply of tropical wood specified in subh eading Note 1 
to this Chapter:  
4412 13 11  – – –  Of okoumé  7,0  B  
4412 13 19  – – –  Of dark red meranti, light red meranti, white lauan, sipo, lim ba, obéché, 
acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), p alissandre de 
Rio, palissandre de Para and palissandre de Rose  7,0 B  
4412 13 90  – – –  Other  4,9 B  
4412 14 00  –  –  Other, with at least one outer ply of non-coniferous wood  4,9  B  
4412 19 00  –  –  Other  4,9 B  
– Other, with at least one outer ply of non-coniferous wood:  
4412 22  –  –  With at least one ply of tropical wood specified in subheading  Note 1 to this 
Chapter:  
4412 22 10  – – –  Containing at least one layer of particle board  4,2  B  
– – – Other:  
4412 22 91  – – – –  Blockboard, laminboard and battenboard  7,0  B  
4412 22 99  – – – –  Other  7,0 B  
4412 23 00  –  –  Other, containing at least one layer of particle board  4,2  B  
4412 29  –  –  Other:  
4412 29 20  – – –  Blockboard, laminboard and battenboard  7,0  B  
4412 29 80  – – –  Other  7,0 B  
– Other:  
4412 92  –  –  With at least one ply of tropical wood specified in subheading  Note 1 to this 
Chapter:  
4412 92 10  – – –  Containing at least one layer of particle board  4,2  B  
– – – Other:  
4412 92 91  – – – –  Blockboard, laminboard and battenboard  4,2  B  
4412 92 99  – – – –  Other  7,0 B  ▼M1
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Item Description  Base rate  Category  
4412 93 00  –  –  Other, containing at least one layer of particle board  4,2  B  
4412 99  –  –  Other:  
4412 99 20  – – –  Blockboard, laminboard and battenboard  4,2  B  
4412 99 80  – – –  Other  7,0 B  
4413 00 00  Densified wood, in blocks, plates, strips or profile shapes  0,0  A  
4414  Wooden frames for paintings, photographs, mirrors or similar o bjects:  
4414 00 10  –  Of tropical wood, as specified in additional Note 2 to this Ch apter  0,0  A  
4414 00 90  –  Of other wood  0,0  A  
4415  Packing cases, boxes, crates, drums and similar packings, of w ood; cable-drums 
of wood; pallets, box pallets and other load boards, of wood; p allet collars of 
wood:  
4415 10  –  Cases, boxes, crates, drums and similar packings; cable-drums:  
4415 10 10  –  –  Cases, boxes, crates, drums and similar packings  0,0  A  
4415 10 90  –  –  Cable-drums  0,0  A  
4415 20  –  Pallets, box pallets and other load boards; pallet collars:  
4415 20 20  –  –  Flat pallets; pallet collars  0,0  A  
4415 20 90  –  –  Other  0,0 A  
4416  Casks, barrels, vats, tubs and other coopers' products and par ts thereof, of wood, 
including staves:  
4416 00 10  –  Riven staves of wood, not further prepared than sawn on one pr incipal surface; 
sawn staves of wood, of which at least one principal surface ha s been cylin­
drically sawn, not further prepared than sawn  0,0 A  
4416 00 90  –  Other  0,0 A  
4417  Tools, tool bodies, tool handles, broom or brush bodies and ha ndles, of wood; 
boot or shoe lasts and trees, of wood:  
4417 00 20  –  Handles for articles of cutlery (other than for table-knives, forks and spoons); 
brush bodies  0,0 A  
4417 00 90  –  Other  0,0 A  
4418  Builders' joinery and carpentry of wood, including cellular wo od panels, assem­
bled parquet panels, shingles and shakes:  
4418 10  –  Windows, French-windows and their frames:  
4418 10 10  –  –  Of tropical wood, as specified in additional Note 2 to this Ch apter  2,1  B  
4418 10 50  –  –  Coniferous  2,1  B  
4418 10 90  –  –  Other  2,1 B  
4418 20  –  Doors and their frames and thresholds:  
4418 20 10  –  –  Of tropical wood, as specified in additional Note 2 to this Ch apter  2,1  B  
4418 20 50  –  –  Coniferous  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 291  
Item Description  Base rate  Category  
4418 20 80  –  –  Other  0,0 A  
4418 30  –  Parquet panels:  
4418 30 10  –  –  For mosaic floors  2,1  B  
– – Other:  
4418 30 91  – – –  Composed of two or more layers of wood  0,0  A  
4418 30 99  – – –  Other  0,0 A  
4418 40 00  –  Shuttering for concrete constructional work  0,0  A  
4418 50 00  –  Shingles and shakes  0,0  A  
4418 90  –  Other:  
4418 90 10  –  –  Glue-laminated timber  0,0  A  
4418 90 90  –  –  Other  0,0 A  
4419  Tableware and kitchenware, of wood:  
4419 00 10  –  Of tropical wood, as specified in additional Note 2 to this Ch apter  0,0  A  
4419 00 90  –  Of other wood  0,0  A  
4420  Wood marquetry and inlaid wood; caskets and cases for jeweller y or cutlery, and 
similar articles, of wood; statuettes and other ornaments, of w ood; wooden 
articles of furniture not falling within Chapter 94:  
4420 10  –  Statuettes and other ornaments, of wood:  
4420 10 11  –  –  Of tropical wood, as specified in additional Note 2 to this Ch apter  2,1  B  
4420 10 19  –  –  Of other wood  0,0  A  
4420 90  –  Other:  
– – Wood marquetry and inlaid wood:  
4420 90 11  – – –  Of tropical wood, as specified in additional Note 2 to this Ch apter  2,8  B  
4420 90 19  – – –  Of other wood  2,8  B  
– – Other:  
4420 90 91  – – –  Of tropical wood, as specified in additional Note 2 to this Ch apter  2,1  B  
4420 90 99  – – –  Other  0,0 A  
4421  Other articles of wood:  
4421 10 00  –  Clothes hangers  0,0  A  
4421 90  –  Other:  
4421 90 10  –  –  Spools, cops, bobbins, sewing thread reels and the like, of tu rned wood  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 292  
Item Description  Base rate  Category  
4421 90 30  –  –  Blind rollers, whether or not fitted with springs  0,0  A  
4421 90 50  –  –  Match splints; wooden pegs or pins for footwear  0,0  A  
4421 90 70  –  –  Handles for table-knives, forks or spoons  0,0  A  
– – Other:  
4421 90 91  – – –  Of fibreboard  0,0  A  
4421 90 99  – – –  Other  0,0 A  
45 CORK AND ARTICLES OF CORK  
4501  Natural cork, raw or simply prepared; waste cork; crushed, gra nulated or ground 
cork:  
4501 10 00  –  Natural cork, raw or simply prepared  0,0  A  
4501 90 00  –  Other  0,0 A  
4502 00 00  Natural cork, debacked or roughly squared, or in rectangular ( including square) 
blocks, plates, sheets or strip (including sharp-edged blanks f or corks or stop­
pers)  0,0 A  
4503  Articles of natural cork:  
4503 10  –  Corks and stoppers:  
4503 10 10  –  –  Cylindrical  3,2  B  
4503 10 90  –  –  Other  3,2 B  
4503 90 00  –  Other  3,2 B  
4504  Agglomerated cork (with or without a binding substance) and ar ticles of agglo­
merated cork:  
4504 10  –  Blocks, plates, sheets and strip; tiles of any shape; solid cy linders, including 
discs:  
– – Corks and stoppers:  
4504 10 11  – – –  For sparkling wine, including those with discs of natural cork  0,0  A  
4504 10 19  – – –  Other  0,0 A  
– – Other:  
4504 10 91  – – –  With a binding substance  0,0  A  
4504 10 99  – – –  Other  0,0 A  
4504 90  –  Other:  
4504 90 10  –  –  Gaskets, washers and other seals, for use in civil aircraft  0,0  A  
– – Other:  
4504 90 91  – – –  Corks and stoppers  0,0  A  
4504 90 99  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 293  
Item Description  Base rate  Category  
46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING 
MATERIALS; BASKETWARE AND WICKERWORK  
4601  Plaits and similar products of plaiting materials, whether or not assembled into 
strips; plaiting materials, plaits and similar products of plai ting materials, bound 
together in parallel strands or woven, in sheet form, whether o r not being 
finished articles (for example, mats, matting, screens):  
4601 10  –  Plaits and similar products of plaiting materials, whether or not assembled into 
strips:  
4601 10 10  –  –  Of unspun vegetable materials  0,0  A  
4601 10 90  –  –  Other  0,0 A  
4601 20  –  Mats, matting and screens of vegetable materials:  
4601 20 10  –  –  Of plaits or similar products of subheading 4601 10  1,2  A  
4601 20 90  –  –  Other  0,0 A  
– Other:  
4601 91  –  –  Of vegetable materials:  
4601 91 10  – – –  Of plaits or similar products of subheading 4601 10  1,2  A  
4601 91 90  – – –  Other  0,0 A  
4601 99  –  –  Other:  
4601 99 10  – – –  Of plaits or similar products of subheading 4601 10  3,2  B  
4601 99 90  – – –  Other  0,0 A  
4602  Basketwork, wickerwork and other articles, made directly to sh ape from plaiting 
materials or made up from goods of heading No 4601; articles of  loofah:  
4602 10  –  Of vegetable materials:  
4602 10 10  –  –  Straw envelopes for bottles  0,0  A  
– – Other:  
4602 10 91  – – –  Basketwork, wickerwork and other articles, made directly to sh ape from 
plaiting materials  1,2 A  
4602 10 99  – – –  Other  1,2 A  
4602 90 00  –  Other  3,2 A  
47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; 
WASTE AND SCRAP OF PAPER OR PAPERBOARD  
4701  Mechanical wood pulp:  
4701 00 10  –  Thermo-mechanical wood pulp  0,0  A  
4701 00 90  –  Other  0,0 A  
4702 00 00  Chemical wood pulp, dissolving grades  0,0  A  
4703  Chemical wood pulp, soda or sulphate, other than dissolving gr ades:  
– Unbleached:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 294  
Item Description  Base rate  Category  
4703 11 00  –  –  Coniferous  0,0  A  
4703 19 00  –  –  Non-coniferous  0,0  A  
– Semi-bleached or bleached:  
4703 21 00  –  –  Coniferous  0,0  A  
4703 29 00  –  –  Non-coniferous  0,0  A  
4704  Chemical wood pulp, sulphite, other than dissolving grades:  
– Unbleached:  
4704 11 00  –  –  Coniferous  0,0  A  
4704 19 00  –  –  Non-coniferous  0,0  A  
– Semi-bleached or bleached:  
4704 21 00  –  –  Coniferous  0,0  A  
4704 29 00  –  –  Non-coniferous  0,0  A  
4705 00 00  Semi-chemical wood pulp  0,0  A  
4706  Pulps of fibres derived from recovered (waste and scrap) paper  or paperboard or 
of other fibrous cellulosic material:  
4706 10 00  –  Cotton linters pulp  0,0  A  
4706 20 00  –  Pulps of fibres derived from recovered (waste and scrap) paper  or paperboard  0,0  A  
– Other:  
4706 91 00  –  –  Mechanical  0,0  A  
4706 92 00  –  –  Chemical  0,0 A  
4706 93 00  –  –  Semi-chemical  0,0  A  
4707  Recovered (waste and scrap) paper or paperboard:  
4707 10 00  –  Of unbleached kraft paper or paperboard or of corrugated paper  or paperboard  0,0  A  
4707 20 00  –  Other paper or paperboard made mainly of bleached chemical pul p, not co­
loured in the mass  0,0 A  
4707 30  –  Paper or paperboard made mainly of mechanical pulp (for exampl e, news­
papers, journals and similar printed matter):  
4707 30 10  –  –  Old and unsold newspapers and magazines, telephone directories , brochures 
and printed advertising material  0,0 A  
4707 30 90  –  –  Other  0,0 A  
4707 90  –  Other, including unsorted waste and scrap:  
4707 90 10  –  –  Unsorted  0,0 A  
4707 90 90  –  –  Sorted  0,0 A  ▼M1
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Item Description  Base rate  Category  
48 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR 
OF PAPERBOARD  
4801  Newsprint, in rolls or sheets:  
4801 00 10  –  Mentioned in the additional Note 1 to this Chapter  0,0  A  
4801 00 90  –  Other  0,0 A  
4802  Uncoated paper and paperboard, of a kind used for writing, pri nting or other 
graphic purposes, and punch card stock and punch tape paper, in  rolls or sheets, 
other than paper of heading No 4801 or 4803; hand-made paper an d paperboard:  
4802 10 00  –  Hand-made paper and paperboard  0,0  A  
4802 20 00  –  Paper and paperboard of a kind used as a base for photo-sensit ive, heat- 
sensitive or electro-sensitive paper or paperboard  0,0 A  
4802 30 00  –  Carbonising base paper  0,0  A  
4802 40  –  Wallpaper base:  
4802 40 10  –  –  Not containing fibres obtained by a mechanical process or of w hich not more 
than 10 % by weight of the total fibre content consists of such  fibres  0,0 A  
4802 40 90  –  –  Other  0,0 A  
– Other paper and paperboard, not containing fibres obtained by a mechanical 
process or of which not more than 10 % by weight of the total f ibre content 
consists of such fibres:  
4802 51  –  –  Weighing less than 40 g/m  2 : 
4802 51 10  – – –  Paper weighing not more than 15 g/m  2 for use in stencil making  0,0  A  
4802 51 90  – – –  Other  0,0 A  
4802 52  –  –  Weighing 40 g/m  2 or more but not more than 150 g/m  2 : 
4802 52 20  – – –  In rolls  0,0 A  
4802 52 80  – – –  In sheets  0,0  A  
4802 53  –  –  Weighing more than 150 g/m  2 : 
4802 53 20  – – –  In rolls  0,0 A  
4802 53 80  – – –  In sheets  0,0  A  
4802 60  –  Other paper and paperboard, of which more than 10 % by weight of the total 
fibre content consists of fibres obtained by a mechanical proce ss: 
– – Weighing less than 72 g/m  2 and of which more than 50 % by weight of the 
total fibre content consists of fibres obtained by a mechanical  process:  
4802 60 11  – – –  In rolls  0,0 A  
4802 60 19  – – –  In sheets  0,0  A  
– – Other:  
4802 60 91  – – –  In rolls  0,0 A  
4802 60 99  – – –  In sheets  0,0  A  
4803  Toilet or facial tissue stock, towel or napkin stock and simil ar paper of a kind 
used for household or sanitary purposes, cellulose wadding and webs of cellu­
lose fibres, whether or not creped, crinkled, embossed, perfora ted, surface-co­
loured, surface-decorated or printed, in rolls or sheets:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 296  
Item Description  Base rate  Category  
4803 00 10  –  Cellulose wadding  0,0  A  
– Creped paper and webs of cellulose fibres (tissues), weighing,  per ply:  
4803 00 31  –  –  Not more than 25 g/m  2 0,0 A  
4803 00 39  –  –  More than 25 g/m  2 0,0 A  
4803 00 90  –  Other  0,0 A  
4804  Uncoated kraft paper and paperboard, in rolls or sheets, other  than that of 
heading No 4802 or 4803:  
– Kraftliner:  
4804 11  –  –  Unbleached:  
– – – Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess:  
4804 11 11  – – – –  Weighing less than 150 g/m  2 0,0 A  
4804 11 15  – – – –  Weighing 150 g/m  2 or more but less than 175 g/m  2 0,0 A  
4804 11 19  – – – –  Weighing 175 g/m  2 or more  0,0  A  
4804 11 90  – – –  Other  0,0 A  
4804 19  –  –  Other:  
– – – Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess:  
– – – –  Composed of one or more layers unbleached and an outside layer  blea­
ched, semi-bleached or coloured, weighing per m  2 : 
4804 19 11  – – – – –  Less than 150 g  0,0  A  
4804 19 15  – – – – –  150 g or more but less than 175 g  0,0  A  
4804 19 19  – – – – –  175 g or more  0,0  A  
– – – –  Other, weighing per m  2 : 
4804 19 31  – – – – –  Less than 150 g  0,0  A  
4804 19 35  – – – – –  150 g or more but less than 175 g  0,0  A  
4804 19 39  – – – – –  175 g or more  0,0  A  
4804 19 90  – – –  Other  0,0 A  
– Sack kraft paper:  
4804 21  –  –  Unbleached:  
4804 21 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 21 90  – – –  Other  0,0 A  
4804 29  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 297  
Item Description  Base rate  Category  
4804 29 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 29 90  – – –  Other  0,0 A  
– Other kraft paper and paperboard weighing 150 g/m  2 or less:  
4804 31  –  –  Unbleached:  
4804 31 10  – – –  For the manufacture of paper yarn of heading No 5308 or of pap er yarn 
reinforced with metal of heading No 5607  0,0 A  
– – – Other:  
– – – –  Of which not less than 80 % by weight of the total fibre conte nt consists 
of coniferous fibres obtained by the chemical sulphate or soda process:  
4804 31 51  – – – – –  Kraft electro-technical insulating paper  0,0  A  
4804 31 59  – – – – –  Other  0,0  A  
4804 31 90  – – – –  Other  0,0 A  
4804 39  –  –  Other:  
4804 39 10  – – –  For the manufacture of paper yarn of heading No 5308 or of pap er yarn 
reinforced with metal of heading No 5607  0,0 A  
– – – Other:  
– – – –  Of which not less than 80 % by weight of the total fibre conte nt consists 
of coniferous fibres obtained by the chemical sulphate or soda process:  
4804 39 51  – – – – –  Bleached uniformly throughout the mass  0,0  A  
4804 39 59  – – – – –  Other  0,0  A  
4804 39 90  – – – –  Other  0,0 A  
– Other kraft paper and paperboard weighing more than 150 g/m  2 but less than 
225 g/m  2 : 
4804 41  –  –  Unbleached:  
4804 41 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
– – – Other:  
4804 41 91  – – – –  Saturating kraft  0,0  A  
4804 41 99  – – – –  Other  0,0 A  
4804 42  –  –  Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtai ned by a 
chemical process:  
4804 42 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 42 90  – – –  Other  0,0 A  
4804 49  –  –  Other:  
4804 49 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  ▼M1
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Item Description  Base rate  Category  
4804 49 90  – – –  Other  0,0 A  
– Other kraft paper and paperboard weighing 225 g/m  2 or more:  
4804 51  –  –  Unbleached:  
4804 51 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 51 90  – – –  Other  0,0 A  
4804 52  –  –  Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtai ned by a 
chemical process:  
4804 52 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 52 90  – – –  Other  0,0 A  
4804 59  –  –  Other:  
4804 59 10  – – –  Of which not less than 80 % by weight of the total fibre conte nt consists of 
coniferous fibres obtained by the chemical sulphate or soda pro cess 0,0 A  
4804 59 90  – – –  Other  0,0 A  
4805  Other uncoated paper and paperboard, in rolls or sheets, not f urther worked or 
processed than specified in Note 2 to this chapter:  
4805 10 00  –  Semi-chemical fluting paper (corrugating medium)  0,0  A  
– Multi-ply paper and paperboard:  
4805 21 00  –  –  Each layer bleached  0,0  A  
4805 22  –  –  With only one outer layer bleached:  
4805 22 10  – – –  Testliner  0,0  A  
4805 22 90  – – –  Other  0,0 A  
4805 23 00  –  –  Having three or more layers, of which only the two outer layer s are bleached  0,0  A  
4805 29  –  –  Other:  
4805 29 10  – – –  Testliner  0,0  A  
4805 29 90  – – –  Other  0,0 A  
4805 30  –  Sulphite wrapping paper:  
4805 30 10  –  –  Weighing less than 30 g/m  2 0,0 A  
4805 30 90  –  –  Weighing 30 g/m  2 or more  0,0  A  
4805 40 00  –  Filter paper and paperboard  0,0  A  
4805 50 00  –  Felt paper and paperboard  0,0  A  
4805 60  –  Other paper and paperboard, weighing 150 g/m  2 or less:  
4805 60 10  –  –  Strawpaper and strawboard  0,0  A  
– – Paper and paperboard for corrugated paper and paperboard:  ▼M1
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Item Description  Base rate  Category  
4805 60 20  – – –  Wellenstoff  0,0  A  
4805 60 40  – – –  Testliner  0,0  A  
4805 60 60  – – –  Other  0,0 A  
4805 60 90  –  –  Other  0,0 A  
4805 70  –  Other paper and paperboard, weighing more than 150 g/m  2 but less than 
225 g/m  2 : 
– – Paper and paperboard for corrugated paper and paperboard:  
4805 70 11  – – –  Testliner  0,0  A  
4805 70 19  – – –  Other  0,0 A  
4805 70 90  –  –  Other  0,0 A  
4805 80  –  Other paper and paperboard, weighing 225 g/m  2 or more:  
– – Made from wastepaper:  
4805 80 11  – – –  Testliner  0,0  A  
4805 80 19  – – –  Other  0,0 A  
4805 80 90  –  –  Other  0,0 A  
4806  Vegetable parchment, greaseproof papers, tracing papers and gl assine and other 
glazed transparent or translucent papers, in rolls or sheets:  
4806 10 00  –  Vegetable parchment  0,0  A  
4806 20 00  –  Greaseproof papers  0,0  A  
4806 30 00  –  Tracing papers  0,0  A  
4806 40  –  Glassine and other glazed transparent or translucent papers:  
4806 40 10  –  –  Glassine papers  0,0  A  
4806 40 90  –  –  Other  0,0 A  
4807  Composite paper and paperboard (made by sticking flat layers o f paper or 
paperboard together with an adhesive), not surface-coated or im pregnated, whet­
her or not internally reinforced, in rolls or sheets:  
4807 10 00  –  Paper and paperboard, laminated internally with bitumen, tar o r asphalt  0,0  A  
4807 90  –  Other:  
4807 90 10  –  –  Straw paper and paperboard, whether or not covered with paper other than 
straw paper  0,0 A  
– – Other:  
4807 90 50  – – –  Made from wastepaper, whether or not covered with paper  0,0  A  
4807 90 90  – – –  Other  0,0 A  
4808  Paper and paperboard, corrugated (with or without glued flat s urface sheets), 
creped, crinkled, embossed or perforated, in rolls or sheets, o ther than paper of 
the kind described in heading No 4803:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 300  
Item Description  Base rate  Category  
4808 10 00  –  Corrugated paper and paperboard, whether or not perforated  0,0  A  
4808 20 00  –  Sack kraft paper, creped or crinkled, whether or not embossed or perforated  0,0  A  
4808 30 00  –  Other kraft paper, creped or crinkled, whether or not embossed  or perforated  0,0  A  
4808 90 00  –  Other  0,0 A  
4809  Carbon paper, self-copy paper and other copying or transfer pa pers (including 
coated or impregnated paper for duplicator stencils or offset p lates), whether or 
not printed, in rolls or sheets:  
4809 10 00  –  Carbon or similar copying papers  0,0  A  
4809 20  –  Self-copy paper:  
4809 20 10  –  –  In rolls  0,0 A  
4809 20 90  –  –  In sheets  0,0 A  
4809 90 00  –  Other  0,0 A  
4810  Paper and paperboard, coated on one or both sides with kaolin (China clay) or 
other inorganic substances, with or without a binder, and with no other coating, 
whether or not surface-coloured, surface-decorated or printed, in rolls or sheets:  
– Paper and paperboard of a kind used for writing, printing or o ther graphic 
purposes, not containing fibres obtained by a mechanical proces s or of which 
not more than 10 % by weight of the total fibre content consist s of such fibres:  
4810 11  –  –  Weighing not more than 150 g/m  2 : 
4810 11 10  – – –  Paper and paperboard of a kind used as a base for photo-sensit ive, heat- 
sensitive or electro-sensitive paper or paperboard  0,0 A  
– – – Other:  
4810 11 91  – – – –  In rolls  0,0  A  
4810 11 99  – – – –  In sheets  0,0  A  
4810 12 00  –  –  Weighing more than 150 g/m  2 0,0 A  
– Paper and paperboard of a kind used for writing, printing or o ther graphic 
purposes, of which more than 10 % by weight of the total fibre content 
consists of fibres obtained by a mechanical process:  
4810 21 00  –  –  Light-weight coated paper  0,0  A  
4810 29  –  –  Other:  
– – – In rolls:  
4810 29 11  – – – –  Wallpaper base  0,0  A  
4810 29 19  – – – –  Other  0,0 A  
4810 29 90  – – –  In sheets  0,0  A  
– Kraft paper and paperboard, other than that of a kind used for  writing, printing 
or other graphic purposes:  
4810 31 00  –  –  Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtai ned by a 
chemical process, and weighing 150 g/m  2 or less  0,0 A  
4810 32  –  –  Bleached uniformly throughout the mass and of which more than 95 % by 
weight of the total fibre content consists of wood fibres obtai ned by a 
chemical process, and weighing more than 150 g/m  2 : 
4810 32 10  – – –  Coated with kaolin  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 301  
Item Description  Base rate  Category  
4810 32 90  – – –  Other  0,0 A  
4810 39 00  –  –  Other  0,0 A  
– Other paper and paperboard:  
4810 91  –  –  Multi-ply:  
4810 91 10  – – –  Each layer bleached  0,0  A  
4810 91 30  – – –  With only one outer layer bleached  0,0  A  
4810 91 90  – – –  Other  0,0 A  
4810 99  –  –  Other:  
4810 99 10  – – –  Bleached paper and paperboard, coated with kaolin  0,0  A  
4810 99 30  – – –  Coated with mica powder  0,0  A  
4810 99 90  – – –  Other  0,0 A  
4811  Paper, paperboard, cellulose wadding and webs of cellulose fib res, coated, im­
pregnated, covered, surface-coloured, surface-decorated or prin ted, in rolls or 
sheets, other than goods of the kind described in heading No 48 03, 4809 or 
4810:  
4811 10 00  –  Tarred, bituminised or asphalted paper and paperboard  0,0  A  
– Gummed or adhesive paper and paperboard:  
4811 21 00  –  –  Self-adhesive  0,0  A  
4811 29 00  –  –  Other  0,0 A  
– Paper and paperboard coated, impregnated or covered with plast ics (excluding 
adhesives):  
4811 31 00  –  –  Bleached, weighing more than 150 g/m  2 0,0 A  
4811 39 00  –  –  Other  0,0 A  
4811 40 00  –  Paper and paperboard, coated, impregnated or covered with wax,  paraffin wax, 
stearin, oil or glycerol  0,0 A  
4811 90  –  Other paper, paperboard, cellulose wadding and webs of soft ce llulose:  
4811 90 10  –  –  Continuous forms  0,0  A  
4811 90 90  –  –  Other  0,0 A  
4812 00 00  Filter blocks, slabs and plates, of paper pulp  0,0  A  
4813  Cigarette paper, whether or not cut to size or in the form of booklets or tubes:  
4813 10 00  –  In the form of booklets or tubes  0,0  A  
4813 20 00  –  In rolls of a width not exceeding 5 cm  0,0  A  
4813 90  –  Other:  
4813 90 10  –  –  Not impregnated, in rolls of a width exceeding 15 cm, or in re ctangular 
(including square) sheets with one side exceeding 36 cm  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 302  
Item Description  Base rate  Category  
4813 90 90  –  –  Other  0,0 A  
4814  Wallpaper and similar wall coverings; window transparencies of  paper:  
4814 10 00  –  ‘Ingrain’ paper  0,0  A  
4814 20 00  –  Wallpaper and similar wall coverings, consisting of paper coat ed or covered, 
on the face side, with a grained, embossed, coloured, design-pr inted or other­
wise decorated layer of plastics  0,0 A  
4814 30 00  –  Wallpaper and similar wall coverings, consisting of paper cove red, on the face 
side, with plaiting material, whether or not bound together in parallel strands 
or woven  0,0 A  
4814 90  –  Other:  
4814 90 10  –  –  Wallpaper and similar wall coverings, consisting of grained, e mbossed, sur­
face-coloured, design-printed or otherwise surface-decorated pa per, coated or 
covered with transparent protective plastics  0,0 A  
4814 90 90  –  –  Other  0,0 A  
4815 00 00  Floor coverings on a base of paper or of paperboard, whether o r not cut to size  0,0  A  
4816  Carbon paper, self-copy paper and other copying or transfer pa pers (other than 
those of heading No 4809), duplicator stencils and offset plate s, of paper, 
whether or not put up in boxes:  
4816 10 00  –  Carbon or similar copying papers  0,0  A  
4816 20 00  –  Self-copy paper  0,0  A  
4816 30 00  –  Duplicator stencils  0,0  A  
4816 90 00  –  Other  0,0 A  
4817  Envelopes, letter cards, plain postcards and correspondence ca rds, of paper or 
paperboard; boxes, pouches, wallets and writing compendiums, of  paper or 
paperboard, containing an assortment of paper stationery:  
4817 10 00  –  Envelopes  0,0 A  
4817 20 00  –  Letter cards, plain postcards and correspondence cards  0,0  A  
4817 30 00  –  Boxes, pouches, wallets and writing compendiums, of paper or p aperboard, 
containing an assortment of paper stationery  0,0 A  
4818  Toilet paper and similar paper, cellulose wadding or webs of c ellulose fibres, of 
a kind used for household or sanitary purposes, in rolls of a w idth not exceeding 
36 cm, or cut to size or shape; handkerchiefs, cleansing tissue s, towels, table­
cloths, serviettes, napkins for babies, tampons, bed sheets and  similar household, 
sanitary or hospital articles, articles of apparel and clothing  accessories, of paper 
pulp, paper, cellulose wadding or webs of cellulose fibres:  
4818 10  –  Toilet paper:  
4818 10 10  –  –  Weighing, per ply, 25 g/m  2 or less  0,0  A  
4818 10 90  –  –  Weighing, per ply, more than 25 g/m  2 0,0 A  
4818 20  –  Handkerchiefs, cleansing or facial tissues and towels:  
4818 20 10  –  –  Handkerchiefs and cleansing or facial tissues  0,0  A  
– – Hand towels:  
4818 20 91  – – –  In rolls  0,0 A  
4818 20 99  – – –  Other  0,0 A  
4818 30 00  –  Tablecloths and serviettes  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 303  
Item Description  Base rate  Category  
4818 40  –  Sanitary towels and tampons, napkins and napkin liners for bab ies and similar 
sanitary articles:  
– – Sanitary towels, tampons and similar articles:  
4818 40 11  – – –  Sanitary towels  0,0  A  
4818 40 13  – – –  Tampons  0,0  A  
4818 40 19  – – –  Other  0,0 A  
– – Napkins and napkin liners for babies and similar sanitary arti cles: 
4818 40 91  – – –  Not put up for retail sale  0,0  A  
4818 40 99  – – –  Other  0,0 A  
4818 50 00  –  Articles of apparel and clothing accessories  0,0  A  
4818 90  –  Other:  
4818 90 10  –  –  Articles of a kind used for surgical, medical or hygienic purp oses, not put up 
for retail sale  0,0 A  
4818 90 90  –  –  Other  0,0 A  
4819  Cartons, boxes, cases, bags and other packing containers, of p aper, paperboard, 
cellulose wadding or webs of cellulose fibres; box files, lette r trays, and similar 
articles, of paper or paperboard of a kind used in offices, sho ps or the like:  
4819 10 00  –  Cartons, boxes and cases, of corrugated paper or paperboard  0,0  A  
4819 20  –  Folding cartons, boxes and cases, of non-corrugated paper or p aperboard:  
4819 20 10  –  –  With a weight of the paper or the paperboard of less than 600 g/m  2 0,0 A  
4819 20 90  –  –  With a weight of the paper or the paperboard of 600 g/m  2 or more  0,0  A  
4819 30 00  –  Sacks and bags, having a base of a width of 40 cm or more  0,0  A  
4819 40 00  –  Other sacks and bags, including cones  0,0  A  
4819 50 00  –  Other packing containers, including record sleeves  0,0  A  
4819 60 00  –  Box files, letter trays, storage boxes and similar articles, o f a kind used in 
offices, shops or the like  0,0 A  
4820  Registers, account books, note books, order books, receipt boo ks, letter pads, 
memorandum pads, diaries and similar articles, exercise-books, blotting-pads, 
binders (loose-leaf or other), folders, file covers, manifold b usiness forms, in­
terleaved carbon sets and other articles of stationery, of pape r or paperboard; 
albums for samples or for collections and book covers, of paper  or paperboard:  
4820 10  –  Registers, account books, note books, order books, receipt boo ks, letter pads, 
memorandum pads, diaries and similar articles:  
4820 10 10  –  –  Registers, account books, order books and receipt books  0,0  A  
4820 10 30  –  –  Note books, letter pads and memorandum pads  4,2  A  
4820 10 50  –  –  Diaries  0,0 A  
4820 10 90  –  –  Other  0,0 A  
4820 20 00  –  Exercise books  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 304  
Item Description  Base rate  Category  
4820 30 00  –  Binders (other than book covers), folders and file covers  0,0  A  
4820 40  –  Manifold business forms and interleaved carbon sets:  
4820 40 10  –  –  Continuous forms  0,0  A  
4820 40 90  –  –  Other  0,0 A  
4820 50 00  –  Albums for samples or for collections  0,0  A  
4820 90 00  –  Other  0,0 A  
4821  Paper or paperboard labels of all kinds, whether or not printe d: 
4821 10  –  Printed:  
4821 10 10  –  –  Self-adhesive  0,0  A  
4821 10 90  –  –  Other  0,0 A  
4821 90  –  Other:  
4821 90 10  –  –  Self-adhesive  0,0  A  
4821 90 90  –  –  Other  0,0 A  
4822  Bobbins, spools, cops and similar supports of paper pulp, pape r or paperboard 
(whether or not perforated or hardened):  
4822 10 00  –  Of a kind used for winding textile yarn  0,0  A  
4822 90 00  –  Other  0,0 A  
4823  Other paper, paperboard, cellulose wadding and webs of cellulo se fibres, cut to 
size or shape; other articles of paper pulp, paper, paperboard,  cellulose wadding 
or webs of cellulose fibres:  
– Gummed or adhesive paper, in strips or rolls:  
4823 11  –  –  Self-adhesive:  
– – – Of a width not exceeding 10 cm, the coating of which consists of unvul­
canised natural or synthetic rubber:  
4823 11 11  – – – –  Self-adhesive on one side  0,0  A  
4823 11 19  – – – –  Self-adhesive on both sides  0,0  A  
4823 11 90  – – –  Other  0,0 A  
4823 19 00  –  –  Other  0,0 A  
4823 20 00  –  Filter paper and paperboard  0,0  A  
4823 40 00  –  Rolls, sheets and dials, printed for self-recording apparatus  0,0  A  
– Other paper and paperboard, of a kind used for writing, printi ng or other 
graphic purposes:  
4823 51  –  –  Printed, embossed or perforated:  
4823 51 10  – – –  Continuous forms  0,0  A  
4823 51 90  – – –  Other  0,0 A  
4823 59  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 305  
Item Description  Base rate  Category  
4823 59 10  – – –  In strips or rolls for office machines and the like  0,0  A  
4823 59 90  – – –  Other  0,0 A  
4823 60  –  Trays, dishes, plates, cups and the like, of paper or paperboa rd: 
4823 60 10  –  –  Trays, dishes and plates  0,0  A  
4823 60 90  –  –  Other  0,0 A  
4823 70  –  Moulded or pressed articles of paper pulp:  
4823 70 10  –  –  Moulded trays and boxes for packing eggs  0,0  A  
4823 70 90  –  –  Other  0,0 A  
4823 90  –  Other:  
4823 90 10  –  –  Gaskets, washers and other seals, for use in civil aircraft  0,0  A  
– – Other:  
4823 90 15  – – –  Cards, not punched, for punch card machines, whether or not in  strips  0,0  A  
4823 90 20  – – –  Perforated paper and paperboard for Jacquard and similar machi nes 0,0  A  
4823 90 30  – – –  Fans and hand screens; frames therefor and parts of such frame s 0,0  A  
– – – Other:  
4823 90 50  – – – –  Cut to size or shape  0,0  A  
4823 90 90  – – – –  Other  0,0 A  
49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS 
OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND 
PLANS  
4901  Printed books, brochures, leaflets and similar printed matter,  whether or not in 
single sheets:  
4901 10 00  –  In single sheets, whether or not folded  0,0  A  
– Other:  
4901 91 00  –  –  Dictionaries and encyclopaedias, and serial instalments thereo f 0,0  A  
4901 99 00  –  –  Other  0,0 A  
4902  Newspapers, journals and periodicals, whether or not illustrat ed or containing 
advertising material:  
4902 10 00  –  Appearing at least four times a week  0,0  A  
4902 90  –  Other:  
4902 90 10  –  –  Appearing once a week  0,0  A  
4902 90 30  –  –  Appearing once a month  0,0  A  
4902 90 90  –  –  Other  0,0 A  
4903 00 00  Children's picture, drawing or colouring books  2,8  A  
4904 00 00  Music, printed or in manuscript, whether or not bound or illus trated  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 306  
Item Description  Base rate  Category  
4905  Maps and hydrographic or similar charts of all kinds, includin g atlases, wall 
maps, topographical plans and globes, printed:  
4905 10 00  –  Globes  2,1 A  
– Other:  
4905 91 00  –  –  In book form  0,0  A  
4905 99 00  –  –  Other  0,0 A  
4906 00 00  Plans and drawings for architectural, engineering, industrial,  commercial, topo­
graphical or similar purposes, being originals drawn by hand; h and-written texts; 
photographic reproductions on sensitised paper and carbon copie s of the fore­
going  0,0 A  
4907  Unused postage, revenue or similar stamps of current or new is sue in the 
country to which they are destined; stamp-impressed paper; bank notes; cheque 
forms; stock, share or bond certificates and similar documents of title:  
4907 00 10  –  Postage, revenue and similar stamps  0,0  A  
4907 00 30  –  Banknotes  0,0 A  
– Other:  
4907 00 91  –  –  Signed and numbered  0,0  A  
4907 00 99  –  –  Other  0,0 A  
4908  Transfers (decalcomanias):  
4908 10 00  –  Transfers (decalcomanias), vitrifiable  2,1  A  
4908 90 00  –  Other  2,1 A  
4909  Printed or illustrated postcards; printed cards bearing person al greetings, messa­
ges or announcements, whether or not illustrated, with or witho ut envelopes or 
trimmings:  
4909 00 10  –  Printed or illustrated postcards  2,1  A  
4909 00 90  –  Other  2,1 A  
4910 00 00  Calendars of any kind, printed, including calendar blocks  2,1  A  
4911  Other printed matter, including printed pictures and photograp hs: 
4911 10  –  Trade advertising material, commercial catalogues and the like : 
4911 10 10  –  –  Commercial catalogues  2,1  A  
4911 10 90  –  –  Other  2,1 A  
– Other:  
4911 91  –  –  Pictures, designs and photographs:  
4911 91 10  – – –  Sheets (not being trade advertising material), not folded, mer ely with illus­
trations or pictures not bearing a text or caption, for edition s of books or 
periodicals which are published in different countries in one o r more lan­
guages  0,0 A  
4911 91 80  – – –  Other  2,1 A  
4911 99 00  –  –  Other  2,1 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 307  
Item Description  Base rate  Category  
50 SILK  
5001 00 00  Silk-worm cocoons suitable for reeling  0,4  1  
5002 00 00  Raw silk (not thrown)  1,3  1  
5003  Silk waste (including cocoons unsuitable for reeling, yarn was te and garnetted 
stock):  
5003 10 00  –  Not carded or combed  0,0  1  
5003 90 00  –  Other  0,0 1  
5004  Silk yarn (other than yarn spun from silk waste) not put up fo r retail sale:  
5004 00 10  –  Unbleached, scoured or bleached  3,4  B  
5004 00 90  –  Other  3,4 B  
5005  Yarn spun from silk waste, not put up for retail sale:  
5005 00 10  –  Unbleached, scoured or bleached  2,4  B  
5005 00 90  –  Other  2,4 B  
5006  Silk yarn and yarn spun from silk waste, put up for retail sal e; silk-worm gut:  
5006 00 10  –  Silk yarn  4,7 B  
5006 00 90  –  Yarn spun from noil or other silk waste; silk worm gut  2,4  B  
5007  Woven fabrics of silk or of silk waste:  
5007 10 00  –  Fabrics of noil silk  2,5  B  
5007 20  –  Other fabrics, containing 85 % or more by weight of silk or of  silk waste other 
than noil silk:  
– – Crêpes:  
5007 20 11  – – –  Unbleached, scoured or bleached  5,8  B  
5007 20 19  – – –  Other  5,8 B  
– – Pongee, habutai, honan, shantung, corah and similar Far Easter n fabrics, 
wholly of silk (not mixed with noil or other silk waste or with  other textile 
materials):  
5007 20 21  – – –  Plain-woven, unbleached or not further processed than scoured  4,5  B  
– – – Other:  
5007 20 31  – – – –  Plain-woven  6,3  B  
5007 20 39  – – – –  Other  6,3 B  
– – Other:  
5007 20 41  – – –  Diaphanous fabrics (open weave)  6,1  B  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 308  
Item Description  Base rate  Category  
5007 20 51  – – – –  Unbleached, scoured or bleached  6,1  B  
5007 20 59  – – – –  Dyed  6,1 B  
– – – –  Of yarns of different colours:  
5007 20 61  – – – – –  Of a width exceeding 57 cm but not exceeding 75 cm  6,1  B  
5007 20 69  – – – – –  Other  6,1  B  
5007 20 71  – – – –  Printed  6,1  B  
5007 90  –  Other fabrics:  
5007 90 10  –  –  Unbleached, scoured or bleached  5,8  B  
5007 90 30  –  –  Dyed  5,8 B  
5007 90 50  –  –  Of yarns of different colours  5,8  B  
5007 90 90  –  –  Printed  5,8 B  
51 WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND 
WOVEN FABRIC  
5101  Wool, not carded or combed:  
– Greasy, including fleece-washed wool:  
5101 11 00  –  –  Shorn wool  0,0  1  
5101 19 00  –  –  Other  0,0 1  
– Degreased, not carbonised:  
5101 21 00  –  –  Shorn wool  0,0  1  
5101 29 00  –  –  Other  0,0 1  
5101 30 00  –  Carbonised  0,0 1  
5102  Fine or coarse animal hair, not carded or combed:  
5102 10  –  Fine animal hair:  
5102 10 10  –  –  Of Angora rabbit  0,0  1  
5102 10 30  –  –  Of alpaca, llama or vicuna  0,0  1  
5102 10 50  –  –  Of camel or yak, or of Angora, Tibetan, Kashmir or similar goa ts 0,0  1  
5102 10 90  –  –  Of rabbit (other than Angora rabbit), hare, beaver, nutria or musk-rat  0,0  1  
5102 20 00  –  Coarse animal hair  0,0  1  
5103  Waste of wool or of fine or coarse animal hair, including yarn  waste but 
excluding garnetted stock:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 309  
Item Description  Base rate  Category  
5103 10  –  Noils of wool or of fine animal hair:  
5103 10 10  –  –  Not carbonised  0,0  1  
5103 10 90  –  –  Carbonised  0,0  1  
5103 20  –  Other waste of wool or of fine animal hair:  
5103 20 10  –  –  Yarn waste  0,0  1  
– – Other:  
5103 20 91  – – –  Not carbonised  0,0  1  
5103 20 99  – – –  Carbonised  0,0  1  
5103 30 00  –  Waste of coarse animal hair  0,0  1  
5104 00 00  Garnetted stock of wool or of fine or coarse animal hair  0,0  A  
5105  Wool and fine or coarse animal hair, carded or combed (includi ng combed wool 
in fragments):  
5105 10 00  –  Carded wool  2,0  B  
– Wool tops and other combed wool:  
5105 21 00  –  –  Combed wool in fragments  2,0  B  
5105 29 00  –  –  Other  2,0 B  
5105 30  –  Fine animal hair, carded or combed:  
5105 30 10  –  –  Carded  2,0 B  
5105 30 90  –  –  Combed  2,0 B  
5105 40 00  –  Coarse animal hair, carded or combed  2,0  B  
5106  Yarn of carded wool, not put up for retail sale:  
5106 10  –  Containing 85 % or more by weight of wool:  
5106 10 10  –  –  Unbleached  3,2  B  
5106 10 90  –  –  Other  3,2 B  
5106 20  –  Containing less than 85 % by weight of wool:  
– – Containing 85 % or more by weight of wool and fine animal hair : 
5106 20 11  – – –  Unbleached  3,2  B  
5106 20 19  – – –  Other  3,2 B  
– – Other:  
5106 20 91  – – –  Unbleached  3,9  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 310  
Item Description  Base rate  Category  
5106 20 99  – – –  Other  3,9 B  
5107  Yarn of combed wool, not put up for retail sale:  
5107 10  –  Containing 85 % or more by weight of wool:  
5107 10 10  –  –  Unbleached  3,2  B  
5107 10 90  –  –  Other  3,2 B  
5107 20  –  Containing less than 85 % by weight of wool:  
– – Containing 85 % or more by weight of wool and fine animal hair : 
5107 20 10  – – –  Unbleached  4,2  B  
5107 20 30  – – –  Other  4,2 B  
– – Other:  
– – – Mixed solely or mainly with synthetic staple fibres:  
5107 20 51  – – – –  Unbleached  4,3  B  
5107 20 59  – – – –  Other  4,3 B  
– – – Otherwise mixed:  
5107 20 91  – – – –  Unbleached  4,3  B  
5107 20 99  – – – –  Other  4,3 B  
5108  Yarn of fine animal hair (carded or combed), not put up for re tail sale:  
5108 10  –  Carded:  
5108 10 10  –  –  Unbleached  2,7  B  
5108 10 90  –  –  Other  2,7 B  
5108 20  –  Combed:  
5108 20 10  –  –  Unbleached  2,7  B  
5108 20 90  –  –  Other  2,7 B  
5109  Yarn of wool or of fine animal hair, put up for retail sale:  
5109 10  –  Containing 85 % or more by weight of wool or of fine animal ha ir: 
5109 10 10  –  –  In balls, hanks or skeins, of a weight exceeding 125 g but not  exceeding 
500 g  3,2 B  
5109 10 90  –  –  Other  4,9 B  
5109 90  –  Other:  
5109 90 10  –  –  In balls, hanks or skeins, of a weight exceeding 125 g but not  exceeding 
500 g  4,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 311  
Item Description  Base rate  Category  
5109 90 90  –  –  Other  4,9 B  
5110 00 00  Yarn of coarse animal hair or of horsehair (including gimped h orsehair yarn), 
whether or not put up for retail sale  2,9 B  
5111  Woven fabrics of carded wool or of carded fine animal hair:  
– Containing 85 % or more by weight of wool or of fine animal ha ir: 
5111 11  –  –  Of a weight not exceeding 300 g/m  2 : 
– – – Loden fabrics:  
5111 11 11  – – – –  Of a value of ECU 2,50 or more per m  2 8,9 B  
5111 11 19  – – – –  Other  9,3 B  
– – – Other fabrics:  
5111 11 91  – – – –  Of woollen yarn, of a value of ECU 2,50 or more per m  2 8,9 B  
5111 11 99  – – – –  Other  10,2 B  
5111 19  –  –  Other:  
– – – Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 : 
– – – –  Loden fabrics:  
5111 19 11  – – – – –  Of a value of ECU 2,50 or more per m  2 8,9 B  
5111 19 19  – – – – –  Other  9,3  B  
– – – –  Other fabrics:  
5111 19 31  – – – – –  Of woollen yarn, of a value of ECU 2,50 or more per m  2 8,9 B  
5111 19 39  – – – – –  Other  10,2  B  
– – – Of a weight exceeding 450 g/m  2 : 
5111 19 91  – – – –  Of woollen yarn, of a value of ECU 2,50 or more per m  2 8,9 B  
5111 19 99  – – – –  Other  10,2 B  
5111 20 00  –  Other, mixed mainly or solely with man-made filaments  10,6  B  
5111 30  –  Other, mixed mainly or solely with man-made staple fibres:  
5111 30 10  –  –  Of a weight not exceeding 300 g/m  2 10,6 B  
5111 30 30  –  –  Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 10,6 B  
5111 30 90  –  –  Of a weight exceeding 450 g/m  2 10,6 B  
5111 90  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 312  
Item Description  Base rate  Category  
5111 90 10  –  –  Containing a total of more than 10 % by weight of textile mate rials of 
Chapter 50  6,1 B  
– – Other:  
5111 90 91  – – –  Of a weight not exceeding 300 g/m  2 10,6 B  
5111 90 93  – – –  Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 10,6 B  
5111 90 99  – – –  Of a weight exceeding 450 g/m  2 10,6 B  
5112  Woven fabrics of combed wool or of combed fine animal hair:  
– Containing 85 % or more by weight of wool or of fine animal ha ir: 
5112 11  –  –  Of a weight not exceeding 200 g/m  2 : 
5112 11 10  – – –  Of a value of ECU 3 or more per m  2 8,9 B  
5112 11 90  – – –  Other  10,2 B  
5112 19  –  –  Other:  
– – – Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 : 
5112 19 11  – – – –  Of a value of ECU 3 or more per m  2 8,9 B  
5112 19 19  – – – –  Other  10,2 B  
– – – Of a weight exceeding 375 g/m  2 : 
5112 19 91  – – – –  Of a value of ECU 3 or more per m  2 8,9 B  
5112 19 99  – – – –  Other  10,2 B  
5112 20 00  –  Other, mixed mainly or solely with man-made filaments  10,6  B  
5112 30  –  Other, mixed mainly or solely with man-made staple fibres:  
5112 30 10  –  –  Of a weight not exceeding 200 g/m  2 10,6 B  
5112 30 30  –  –  Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 10,6 B  
5112 30 90  –  –  Of a weight exceeding 375 g/m  2 10,6 B  
5112 90  –  Other:  
5112 90 10  –  –  Containing a total of more than 10 % by weight of textile mate rials of 
Chapter 50  6,1 B  
– – Other:  
5112 90 91  – – –  Of a weight not exceeding 200 g/m  2 10,6 B  
5112 90 93  – – –  Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 10,6 B  
5112 90 99  – – –  Of a weight exceeding 375 g/m  2 10,6 B  
5113 00 00  Woven fabrics of coarse animal hair or of horsehair  4,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 313  
Item Description  Base rate  Category  
52 COTTON  
5201  Cotton, not carded or combed:  
5201 00 10  –  Rendered absorbent or bleached  0,0  1  
5201 00 90  –  Other  0,0 1  
5202  Cotton waste (including yarn waste and garnetted stock):  
5202 10 00  –  Yarn waste (including thread waste)  0,0  1  
– Other:  
5202 91 00  –  –  Garnetted stock  0,0  1  
5202 99 00  –  –  Other  0,0 1  
5203 00 00  Cotton, carded or combed  0,5  1  
5204  Cotton sewing thread, whether or not put up for retail sale:  
– Not put up for retail sale:  
5204 11 00  –  –  Containing 85 % or more by weight of cotton  4,2  B  
5204 19 00  –  –  Other  4,2 B  
5204 20 00  –  Put up for retail sale  5,9  B  
5205  Cotton yarn (other than sewing thread), containing 85 % or mor e by weight of 
cotton, not put up for retail sale:  
– Single yarn, of uncombed fibres:  
5205 11 00  –  –  Measuring 714,29 decitex or more (not exceeding 14 metric numb er) 4,2  B  
5205 12 00  –  –  Measuring less than 714,29 decitex but not less than 232,56 de citex (excee­
ding 14 metric number but not exceeding 43 metric number)  4,2 B  
5205 13 00  –  –  Measuring less than 232,56 decitex but not less than 192,31 de citex (excee­
ding 43 metric number but not exceeding 52 metric number)  4,2 B  
5205 14 00  –  –  Measuring less than 192,31 decitex but not less than 125 decit ex (exceeding 
52 metric number but not exceeding 80 metric number)  4,2 B  
5205 15  –  –  Measuring less than 125 decitex (exceeding 80 metric number):  
5205 15 10  – – –  Measuring less than 125 decitex but not less than 83,33 decite x (exceeding 
80 metric number but not exceeding 120 metric number)  4,4 B  
5205 15 90  – – –  Measuring less than 83,33 decitex (exceeding 120 metric number ) 3,4  B  
– Single yarn, of combed fibres:  
5205 21 00  –  –  Measuring 714,29 decitex or more (not exceeding 14 metric numb er) 4,2  B  
5205 22 00  –  –  Measuring less than 714,29 decitex but not less than 232,56 de citex (excee­
ding 14 metric number but not exceeding 43 metric number)  4,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 314  
Item Description  Base rate  Category  
5205 23 00  –  –  Measuring less than 232,56 decitex but not less than 192,31 de citex (excee­
ding 43 metric number but not exceeding 52 metric number)  4,2 B  
5205 24 00  –  –  Measuring less than 192,31 decitex but not less than 125 decit ex (exceeding 
52 metric number but not exceeding 80 metric number)  4,2 B  
5205 26 00  –  –  Measuring less than 125 decitex but not less than 106,38 decit ex (exceeding 
80 metric number but not exceeding 94 metric number)  4,2 B  
5205 27 00  –  –  Measuring less than 106,38 decitex but not less than 83,33 dec itex (excee­
ding 94 metric number but not exceeding 120 metric number)  4,2 B  
5205 28 00  –  –  Measuring less than 83,33 decitex (exceeding 120 metric number ) 3,4  B  
– Multiple (folded) or cabled yarn, of uncombed fibres:  
5205 31 00  –  –  Measuring per single yarn 714,29 decitex or more (not exceedin g 14 metric 
number per single yarn)  4,2 B  
5205 32 00  –  –  Measuring per single yarn less than 714,29 decitex but not les s than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric  number 
per single yarn)  4,2 B  
5205 33 00  –  –  Measuring per single yarn less than 232,56 decitex but not les s than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric  number 
per single yarn)  4,2 B  
5205 34 00  –  –  Measuring per single yarn less than 192,31 decitex but not les s than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric  number 
per single yarn)  4,2 B  
5205 35  –  –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn):  
5205 35 10  – – –  Measuring per single yarn less than 125 decitex but not less t han 83,33 
decitex (exceeding 80 metric number but not exceeding 120 metri c number 
per single yarn)  4,2 B  
5205 35 90  – – –  Measuring per single yarn less than 83,33 decitex (exceeding 1 20 metric 
number per single yarn)  4,2 B  
– Multiple (folded) or cabled yarn, of combed fibres:  
5205 41 00  –  –  Measuring per single yarn 714,29 decitex or more (not exceedin g 14 metric 
number per single yarn)  4,2 B  
5205 42 00  –  –  Measuring per single yarn less than 714,29 decitex but not les s than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric  number 
per single yarn)  4,2 B  
5205 43 00  –  –  Measuring per single yarn less than 232,56 decitex but not les s than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric  number 
per single yarn)  4,2 B  
5205 44 00  –  –  Measuring per single yarn less than 192,31 decitex but not les s than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric  number 
per single yarn)  4,2 B  
5205 46 00  –  –  Measuring per single yarn less than 125 decitex but not less t han 106,38 
decitex (exceeding 80 metric number but not exceeding 94 metric  number 
per single yarn)  4,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 315  
Item Description  Base rate  Category  
5205 47 00  –  –  Measuring per single yarn less than 106,38 decitex but not les s than 83,33 
decitex (exceeding 94 metric number but not exceeding 120 metri c number 
per single yarn)  4,2 B  
5205 48 00  –  –  Measuring per single yarn less than 83,33 decitex (exceeding 1 20 metric 
number per single yarn)  4,2 B  
5206  Cotton yarn (other than sewing thread), containing less than 8 5 % by weight of 
cotton, not put up for retail sale:  
– Single yarn, of uncombed fibres:  
5206 11 00  –  –  Measuring 714,29 decitex or more (not exceeding 14 metric numb er) 4,2  B  
5206 12 00  –  –  Measuring less than 714,29 decitex but not less than 232,56 de citex (excee­
ding 14 metric number but not exceeding 43 metric number)  4,2 B  
5206 13 00  –  –  Measuring less than 232,56 decitex but not less than 192,31 de citex (excee­
ding 43 metric number but not exceeding 52 metric number)  4,2 B  
5206 14 00  –  –  Measuring less than 192,31 decitex but not less than 125 decit ex (exceeding 
52 metric number but not exceeding 80 metric number)  4,2 B  
5206 15  –  –  Measuring less than 125 decitex (exceeding 80 metric number):  
5206 15 10  – – –  Measuring less than 125 decitex but not less than 83,33 decite x (exceeding 
80 metric number but not exceeding 120 metric number)  4,2 B  
5206 15 90  – – –  Measuring less than 83,33 decitex (exceeding 120 metric number ) 3,4  B  
– Single yarn, of combed fibres:  
5206 21 00  –  –  Measuring 714,29 decitex or more (not exceeding 14 metric numb er) 4,2  B  
5206 22 00  –  –  Measuring less than 714,29 decitex but not less than 232,56 de citex (excee­
ding 14 metric number but not exceeding 43 metric number)  4,2 B  
5206 23 00  –  –  Measuring less than 232,56 decitex but not less than 192,31 de citex (excee­
ding 43 metric number but not exceeding 52 metric number)  4,2 B  
5206 24 00  –  –  Measuring less than 192,31 decitex but not less than 125 decit ex (exceeding 
52 metric number but not exceeding 80 metric number)  4,2 B  
5206 25  –  –  Measuring less than 125 decitex (exceeding 80 metric number):  
5206 25 10  – – –  Measuring less than 125 decitex but not less than 83,33 decite x (exceeding 
80 metric number but not exceeding 120 metric number)  4,2 B  
5206 25 90  – – –  Measuring less than 83,33 decitex (exceeding 120 metric number ) 3,4  B  
– Multiple (folded) or cabled yarn, of uncombed fibres:  
5206 31 00  –  –  Measuring per single yarn 714,29 decitex or more (not exceedin g 14 metric 
number per single yarn)  4,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 316  
Item Description  Base rate  Category  
5206 32 00  –  –  Measuring per single yarn less than 714,29 decitex but not les s than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric  number 
per single yarn)  4,2 B  
5206 33 00  –  –  Measuring per single yarn less than 232,56 decitex but not les s than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric  number 
per single yarn)  4,2 B  
5206 34 00  –  –  Measuring per single yarn less than 192,31 decitex but not les s than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric  number 
per single yarn)  4,2 B  
5206 35  –  –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn):  
5206 35 10  – – –  Measuring per single yarn less than 125 decitex but not less t han 83,33 
decitex (exceeding 80 metric number but not exceeding 120 metri c number 
per single yarn)  4,2 B  
5206 35 90  – – –  Measuring per single yarn less than 83,33 decitex (exceeding 1 20 metric 
number per single yarn)  4,2 B  
– Multiple (folded) or cabled yarn, of combed fibres:  
5206 41 00  –  –  Measuring per single yarn 714,29 decitex or more (not exceedin g 14 metric 
number per single yarn)  4,2 B  
5206 42 00  –  –  Measuring per single yarn less than 714,29 decitex but not les s than 232,56 
decitex (exceeding 14 metric number but not exceeding 43 metric  number 
per single yarn)  4,2 B  
5206 43 00  –  –  Measuring per single yarn less than 232,56 decitex but not les s than 192,31 
decitex (exceeding 43 metric number but not exceeding 52 metric  number 
per single yarn)  4,2 B  
5206 44 00  –  –  Measuring per single yarn less than 192,31 decitex but not les s than 125 
decitex (exceeding 52 metric number but not exceeding 80 metric  number 
per single yarn)  4,2 B  
5206 45  –  –  Measuring per single yarn less than 125 decitex (exceeding 80 metric number 
per single yarn):  
5206 45 10  – – –  Measuring per single yarn less than 125 decitex but not less t han 83,33 
decitex (exceeding 80 metric number but not exceeding 120 metri c number 
per single yarn)  4,2 B  
5206 45 90  – – –  Measuring per single yarn less than 83,33 decitex (exceeding 1 20 metric 
number per single yarn)  4,2 B  
5207  Cotton yarn (other than sewing thread) put up for retail sale:  
5207 10 00  –  Containing 85 % or more by weight of cotton  5,9  B  
5207 90 00  –  Other  5,9 B  
5208  Woven fabrics of cotton, containing 85 % or more by weight of cotton, weig­
hing not more than 200 g/m  2 : 
– Unbleached:  
5208 11  –  –  Plain weave, weighing not more than 100 g/m  2 : 
5208 11 10  – – –  Fabrics for the manufacture of bandages, dressings and medical  gauzes  7,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 317  
Item Description  Base rate  Category  
5208 11 90  – – –  Other  7,6 B  
5208 12  –  –  Plain weave, weighing more than 100 g/m  2 : 
– – – Plain weave, weighing more than 100 g/m  2 but not more than 130 g/m  2 and 
of a width:  
5208 12 11  – – – –  Not exceeding 115 cm  7,6  B  
5208 12 13  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 12 15  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 12 19  – – – –  Exceeding 165 cm  7,6  B  
– – – Plain weave, weighing more than 130 g/m  2 and of a width:  
5208 12 91  – – – –  Not exceeding 115 cm  7,6  B  
5208 12 93  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 12 95  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 12 99  – – – –  Exceeding 165 cm  7,6  B  
5208 13 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5208 19 00  –  –  Other fabrics  7,6  B  
– Bleached:  
5208 21  –  –  Plain weave, weighing not more than 100 g/m  2 : 
5208 21 10  – – –  Fabrics for the manufacture of bandages, dressings and medical  gauzes  7,6  B  
5208 21 90  – – –  Other  7,6 B  
5208 22  –  –  Plain weave, weighing more than 100 g/m  2 : 
– – – Plain weave, weighing more than 100 g/m  2 but not more than 130 g/m  2 and 
of a width:  
5208 22 11  – – – –  Not exceeding 115 cm  7,6  B  
5208 22 13  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 22 15  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 22 19  – – – –  Exceeding 165 cm  7,6  B  
– – – Plain weave, weighing more than 130 g/m  2 and of a width:  
5208 22 91  – – – –  Not exceeding 115 cm  7,6  B  
5208 22 93  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 22 95  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 22 99  – – – –  Exceeding 165 cm  7,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 318  
Item Description  Base rate  Category  
5208 23 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5208 29 00  –  –  Other fabrics  7,6  B  
– Dyed:  
5208 31 00  –  –  Plain weave, weighing not more than 100 g/m  2 7,6 B  
5208 32  –  –  Plain weave, weighing more than 100 g/m  2 : 
– – – Plain weave, weighing more than 100 g/m  2 but not more than 130 g/m  2 and 
of a width:  
5208 32 11  – – – –  Not exceeding 115 cm  7,6  B  
5208 32 13  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 32 15  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 32 19  – – – –  Exceeding 165 cm  7,6  B  
– – – Plain weave, weighing more than 130 g/m  2 and of a width:  
5208 32 91  – – – –  Not exceeding 115 cm  7,6  B  
5208 32 93  – – – –  Exceeding 115 cm but not exceeding 145 cm  7,6  B  
5208 32 95  – – – –  Exceeding 145 cm but not exceeding 165 cm  7,6  B  
5208 32 99  – – – –  Exceeding 165 cm  7,6  B  
5208 33 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5208 39 00  –  –  Other fabrics  7,6  B  
– Of yarns of different colours:  
5208 41 00  –  –  Plain weave, weighing not more than 100 g/m  2 7,6 B  
5208 42 00  –  –  Plain weave, weighing more than 100 g/m  2 7,6 B  
5208 43 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5208 49 00  –  –  Other fabrics  7,6  B  
– Printed:  
5208 51 00  –  –  Plain weave, weighing not more than 100 g/m  2 7,6 B  
5208 52  –  –  Plain weave, weighing more than 100 g/m  2 : 
5208 52 10  – – –  Plain weave, weighing more than 100 g/m  2 but not more than 130 g/m  2 7,6 B  
5208 52 90  – – –  Plain weave, weighing more than 130 g/m  2 7,6 B  
5208 53 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5208 59 00  –  –  Other fabrics  7,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 319  
Item Description  Base rate  Category  
5209  Woven fabrics of cotton, containing 85 % or more by weight of cotton, weig­
hing more than 200 g/m  2 : 
– Unbleached:  
5209 11 00  –  –  Plain weave  7,6  B  
5209 12 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5209 19 00  –  –  Other fabrics  7,6  B  
– Bleached:  
5209 21 00  –  –  Plain weave  7,6  B  
5209 22 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5209 29 00  –  –  Other fabrics  7,6  B  
– Dyed:  
5209 31 00  –  –  Plain weave  7,6  B  
5209 32 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5209 39 00  –  –  Other fabrics  7,6  B  
– Of yarns of different colours:  
5209 41 00  –  –  Plain weave  7,6  B  
5209 42 00  –  –  Denim  7,6 B  
5209 43 00  –  –  Other fabrics of 3-thread or 4-thread twill, including cross t will 7,6  B  
5209 49  –  –  Other fabrics:  
5209 49 10  – – –  Jacquard fabrics of a width of more than 115 cm but less than 140 cm  7,6  B  
5209 49 90  – – –  Other  7,6 B  
– Printed:  
5209 51 00  –  –  Plain weave  7,6  B  
5209 52 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5209 59 00  –  –  Other fabrics  7,6  B  
5210  Woven fabrics of cotton, containing less than 85 % by weight o f cotton, mixed 
mainly or solely with man-made fibres, weighing not more than 2 00 g/m  2 : 
– Unbleached:  
5210 11  –  –  Plain weave:  
5210 11 10  – – –  Of a width not exceeding 165 cm  7,6  B  
5210 11 90  – – –  Of a width exceeding 165 cm  7,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 320  
Item Description  Base rate  Category  
5210 12 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5210 19 00  –  –  Other fabrics  7,6  B  
– Bleached:  
5210 21  –  –  Plain weave:  
5210 21 10  – – –  Of a width not exceeding 165 cm  7,6  B  
5210 21 90  – – –  Of a width exceeding 165 cm  7,6  B  
5210 22 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5210 29 00  –  –  Other fabrics  7,6  B  
– Dyed:  
5210 31  –  –  Plain weave:  
5210 31 10  – – –  Of a width not exceeding 165 cm  7,6  B  
5210 31 90  – – –  Of a width exceeding 165 cm  7,6  B  
5210 32 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5210 39 00  –  –  Other fabrics  7,6  B  
– Of yarns of different colours:  
5210 41 00  –  –  Plain weave  7,6  B  
5210 42 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5210 49 00  –  –  Other fabrics  7,6  B  
– Printed:  
5210 51 00  –  –  Plain weave  7,6  B  
5210 52 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5210 59 00  –  –  Other fabrics  7,6  B  
5211  Woven fabrics of cotton, containing less than 85 % by weight o f cotton, mixed 
mainly or solely with man-made fibres, weighing more than 200 g /m 2 : 
– Unbleached:  
5211 11 00  –  –  Plain weave  7,6  B  
5211 12 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5211 19 00  –  –  Other fabrics  7,6  B  
– Bleached:  
5211 21 00  –  –  Plain weave  7,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 321  
Item Description  Base rate  Category  
5211 22 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5211 29 00  –  –  Other fabrics  7,6  B  
– Dyed:  
5211 31 00  –  –  Plain weave  7,6  B  
5211 32 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5211 39 00  –  –  Other fabrics  7,6  B  
– Of yarns of different colours:  
5211 41 00  –  –  Plain weave  7,6  B  
5211 42 00  –  –  Denim  7,6 B  
5211 43 00  –  –  Other fabrics of 3-thread or 4-thread twill, including cross t will 7,6  B  
5211 49  –  –  Other fabrics:  
5211 49 10  – – –  Jacquard fabrics  7,6  B  
5211 49 90  – – –  Other  7,6 B  
– Printed:  
5211 51 00  –  –  Plain weave  7,6  B  
5211 52 00  –  –  3-thread or 4-thread twill, including cross twill  7,6  B  
5211 59 00  –  –  Other fabrics  7,6  B  
5212  Other woven fabrics of cotton:  
– Weighing not more than 200 g/m  2 : 
5212 11  –  –  Unbleached:  
5212 11 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 11 90  – – –  Otherwise mixed  7,6  B  
5212 12  –  –  Bleached:  
5212 12 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 12 90  – – –  Otherwise mixed  7,6  B  
5212 13  –  –  Dyed:  
5212 13 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 13 90  – – –  Otherwise mixed  7,6  B  
5212 14  –  –  Of yarns of different colours:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 322  
Item Description  Base rate  Category  
5212 14 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 14 90  – – –  Otherwise mixed  7,6  B  
5212 15  –  –  Printed:  
5212 15 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 15 90  – – –  Otherwise mixed  7,6  B  
– Weighing more than 200 g/m  2 : 
5212 21  –  –  Unbleached:  
5212 21 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 21 90  – – –  Otherwise mixed  7,6  B  
5212 22  –  –  Bleached:  
5212 22 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 22 90  – – –  Otherwise mixed  7,6  B  
5212 23  –  –  Dyed:  
5212 23 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 23 90  – – –  Otherwise mixed  7,6  B  
5212 24  –  –  Of yarns of different colours:  
5212 24 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 24 90  – – –  Otherwise mixed  7,6  B  
5212 25  –  –  Printed:  
5212 25 10  – – –  Mixed mainly or solely with flax  7,6  B  
5212 25 90  – – –  Otherwise mixed  7,6  B  
53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN 
FABRICS OF PAPER YARN  
5301  Flax, raw or processed but not spun; flax tow and waste (inclu ding yarn waste 
and garnetted stock):  
5301 10 00  –  Flax, raw or retted  0,0  1  
– Flax, broken, scutched, hackled or otherwise processed, but no t spun:  
5301 21 00  –  –  Broken or scutched  0,0  1  
5301 29 00  –  –  Other  0,0 1  
5301 30  –  Flax tow and waste:  
5301 30 10  –  –  Tow  0,0 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 323  
Item Description  Base rate  Category  
5301 30 90  –  –  Flax waste  0,0  1  
5302  True hemp (Cannabis sativa L.), raw or processed but not spun;  tow and waste 
of true hemp (including yarn waste and garnetted stock):  
5302 10 00  –  True hemp, raw or retted  0,0  1  
5302 90 00  –  Other  0,0 1  
5303  Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or 
processed but not spun; tow and waste of these fibres (includin g yarn waste and 
garnetted stock):  
5303 10 00  –  Jute and other textile bast fibres, raw or retted  0,0  A  
5303 90 00  –  Other  0,0 A  
5304  Sisal and other textile fibres of the genus Agave, raw or proc essed but not spun; 
tow and waste of these fibres (including yarn waste and garnett ed stock):  
5304 10 00  –  Sisal and other textile fibres of the genus Agave, raw  0,0  A  
5304 90 00  –  Other  0,0 A  
5305  Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and o ther vegetable 
textile fibres, not elsewhere specified or included, raw or pro cessed but not 
spun; tow, noils and waste of these fibres (including yarn wast e and garnetted 
stock):  
– Of coconut (coir):  
5305 11 00  –  –  Raw  0,0 A  
5305 19 00  –  –  Other  0,0 A  
– Of abaca:  
5305 21 00  –  –  Raw  0,0 A  
5305 29 00  –  –  Other  0,0 A  
– Other:  
5305 91 00  –  –  Raw  0,0 A  
5305 99 00  –  –  Other  0,0 A  
5306  Flax yarn:  
5306 10  –  Single:  
– – Not put up for retail sale:  
– – – Measuring 833,3 decitex or more (not exceeding 12 metric numbe r): 
5306 10 11  – – – –  Unbleached  3,4  B  
5306 10 19  – – – –  Other  3,4 B  
– – – Measuring less than 833,3 decitex but not less than 277,8 deci tex (excee­
ding 12 metric number but not exceeding 36 metric number):  
5306 10 31  – – – –  Unbleached  3,4  B  
5306 10 39  – – – –  Other  3,4 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 324  
Item Description  Base rate  Category  
5306 10 50  – – –  Measuring less than 277,8 decitex (exceeding 36 metric number)  3,2  B  
5306 10 90  –  –  Put up for retail sale  4,6  B  
5306 20  –  Multiple (folded) or cabled:  
– – Not put up for retail sale:  
5306 20 11  – – –  Unbleached  3,4  B  
5306 20 19  – – –  Other  3,4 B  
5306 20 90  –  –  Put up for retail sale  4,6  B  
5307  Yarn of jute or of other textile bast fibres of heading No 530 3: 
5307 10  –  Single:  
5307 10 10  –  –  Measuring 1000 decitex or less (10 metric number or more)  0,0  A  
5307 10 90  –  –  Measuring more than 1000 decitex (less than 10 metric number)  0,0  A  
5307 20 00  –  Multiple (folded) or cabled  0,0  A  
5308  Yarn of other vegetable textile fibres; paper yarn:  
5308 10 00  –  Coir yarn  0,0 A  
5308 20  –  True hemp yarn:  
5308 20 10  –  –  Not put up for retail sale  2,5  B  
5308 20 90  –  –  Put up for retail sale  4,1  B  
5308 30 00  –  Paper yarn  3,9 B  
5308 90  –  Other:  
– – Ramie yarn:  
5308 90 11  – – –  Measuring 833,3 decitex or more (not exceeding 12 metric numbe r) 3,4  B  
5308 90 13  – – –  Measuring less than 833,3 decitex but not less than 277,8 deci tex (excee­
ding 12 metric number but not exceeding 36 metric number)  3,4 B  
5308 90 19  – – –  Measuring less than 277,8 decitex (exceeding 36 metric number)  3,2  B  
5308 90 90  –  –  Other  3,2 B  
5309  Woven fabrics of flax:  
– Containing 85 % or more by weight of flax:  
5309 11  –  –  Unbleached or bleached:  
– – – Unbleached, of a weight:  
5309 11 11  – – – –  Not exceeding 400 g/m  2 9,3 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 325  
Item Description  Base rate  Category  
5309 11 19  – – – –  Exceeding 400 g/m  2 9,3 B  
5309 11 90  – – –  Bleached  9,3  B  
5309 19  –  –  Other:  
5309 19 10  – – –  Dyed or of yarns of different colours  9,3  B  
5309 19 90  – – –  Printed  9,3 B  
– Containing less than 85 % by weight of flax:  
5309 21  –  –  Unbleached or bleached:  
5309 21 10  – – –  Unbleached  9,3  B  
5309 21 90  – – –  Bleached  9,3  B  
5309 29  –  –  Other:  
5309 29 10  – – –  Dyed or of yarns of different colours  9,3  B  
5309 29 90  – – –  Printed  9,3 B  
5310  Woven fabrics of jute or of other textile bast fibres of headi ng No 5303:  
5310 10  –  Unbleached:  
5310 10 10  –  –  Of a width not exceeding 150 cm  3,4  B  
5310 10 90  –  –  Of a width exceeding 150 cm  3,4  B  
5310 90 00  –  Other  3,4 B  
5311  Woven fabrics of other vegetable textile fibres; woven fabrics  of paper yarn:  
5311 00 10  –  Of ramie  9,3 B  
5311 00 90  –  Other  4,9 B  
54 MAN-MADE FILAMENTS  
5401  Sewing thread of man-made filaments, whether or not put up for  retail sale:  
5401 10  –  Of synthetic filaments:  
– – Not put up for retail sale:  
5401 10 11  – – –  Core yarn  5,5  B  
5401 10 19  – – –  Other  5,5 B  
5401 10 90  –  –  Put up for retail sale  4,6  B  
5401 20  –  Of artificial filaments:  
5401 20 10  –  –  Not put up for retail sale  5,7  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 326  
Item Description  Base rate  Category  
5401 20 90  –  –  Put up for retail sale  4,5  B  
5402  Synthetic filament yarn (other than sewing thread), not put up  for retail sale, 
including synthetic monofilament of less than 67 decitex:  
5402 10  –  High tenacity yarn of nylon or other polyamides:  
5402 10 10  –  –  Of aramids  5,5  A  
5402 10 90  –  –  Other  5,5 A  
5402 20 00  –  High tenacity yarn of polyesters  5,5  A  
– Textured yarn:  
5402 31 00  –  –  Of nylon or other polyamides, measuring per single yarn not mo re than 50 
tex 5,5 A  
5402 32 00  –  –  Of nylon or other polyamides, measuring per single yarn more t han 50 tex  5,5  B  
5402 33 00  –  –  Of polyesters  5,5  A  
5402 39  –  –  Other:  
5402 39 10  – – –  Of polypropylene  5,5  A  
5402 39 90  – – –  Other  5,5 A  
– Other yarn, single, untwisted or with a twist not exceeding 50  turns per metre:  
5402 41 00  –  –  Of nylon or other polyamides  5,5  A  
5402 42 00  –  –  Of polyesters, partially oriented  5,5  A  
5402 43 00  –  –  Of polyesters, other  5,5  A  
5402 49  –  –  Other:  
5402 49 10  – – –  Elastomeric  5,5  A  
– – – Other:  
5402 49 91  – – – –  Of polypropylene  5,5  A  
5402 49 99  – – – –  Other  5,5 A  
– Other yarn, single, with a twist exceeding 50 turns per metre:  
5402 51 00  –  –  Of nylon or other polyamides  5,5  A  
5402 52 00  –  –  Of polyesters  5,5  A  
5402 59  –  –  Other:  
5402 59 10  – – –  Of polypropylene  5,5  A  
5402 59 90  – – –  Other  5,5 A  
– Other yarn, multiple (folded) or cabled:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 327  
Item Description  Base rate  Category  
5402 61 00  –  –  Of nylon or other polyamides  5,5  A  
5402 62 00  –  –  Of polyesters  5,5  A  
5402 69  –  –  Other:  
5402 69 10  – – –  Of polypropylene  5,5  A  
5402 69 90  – – –  Other  5,5 A  
5403  Artificial filament yarn (other than sewing thread), not put u p for retail sale, 
including artificial monofilament of less than 67 decitex:  
5403 10 00  –  High tenacity yarn of viscose rayon  5,7  B  
5403 20  –  Textured yarn:  
5403 20 10  –  –  Of cellulose acetate  5,7  B  
5403 20 90  –  –  Other  5,7 B  
– Other yarn, single:  
5403 31 00  –  –  Of viscose rayon, untwisted or with a twist not exceeding 120 turns per 
metre  5,7 B  
5403 32 00  –  –  Of viscose rayon, with a twist exceeding 120 turns per metre  5,7  B  
5403 33  –  –  Of cellulose acetate:  
5403 33 10  – – –  Single, untwisted or with a twist not exceeding 250 turns per metre  5,7  B  
5403 33 90  – – –  Other  5,7 B  
5403 39 00  –  –  Other  5,7 B  
– Other yarn, multiple (folded) or cabled:  
5403 41 00  –  –  Of viscose rayon  5,7  B  
5403 42 00  –  –  Of cellulose acetate  5,7  B  
5403 49 00  –  –  Other  5,7 B  
5404  Synthetic monofilament of 67 decitex or more and of which no c ross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artifi cial straw) of 
synthetic textile materials of an apparent width not exceeding 5 mm:  
5404 10  –  Monofilament:  
5404 10 10  –  –  Elastomeric  4,1  B  
5404 10 90  –  –  Other  4,1 B  
5404 90  –  Other:  
– – Of polypropylene:  
5404 90 11  – – –  Decorative strip of the kind used for packaging  4,4  B  
5404 90 19  – – –  Other  4,4 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 328  
Item Description  Base rate  Category  
5404 90 90  –  –  Other  4,4 B  
5405 00 00  Artificial monofilament of 67 decitex or more and of which no cross-sectional 
dimension exceeds 1 mm; strip and the like (for example, artifi cial straw) of 
artificial textile materials of an apparent width not exceeding  5  m m  3,2 B  
5406  Man-made filament yarn (other than sewing thread), put up for retail sale:  
5406 10 00  –  Synthetic filament yarn  4,2  B  
5406 20 00  –  Artificial filament yarn  4,2  B  
5407  Woven fabrics of synthetic filament yarn, including woven fabr ics obtained from 
materials of heading No 5404:  
5407 10 00  –  Woven fabrics obtained from high tenacity yarn of nylon or oth er polyamides 
or of polyesters  8,0 B  
5407 20  –  Woven fabrics obtained from strip or the like:  
– – Of polyethylene or polypropylene, of a width of:  
5407 20 11  – – –  Less than 3 m  8,0  B  
5407 20 19  – – –  3 m or more  8,0  B  
5407 20 90  –  –  Other  8,0 B  
5407 30 00  –  Fabrics specified in Note 9 to Section XI  8,0  B  
– Other woven fabrics, containing 85 % or more by weight of fila ments of nylon 
or other polyamides:  
5407 41 00  –  –  Unbleached or bleached  8,0  B  
5407 42 00  –  –  Dyed  8,0 B  
5407 43 00  –  –  Of yarns of different colours  8,0  B  
5407 44 00  –  –  Printed  8,0 B  
– Other woven fabrics, containing 85 % or more by weight of text ured polyester 
filaments:  
5407 51 00  –  –  Unbleached or bleached  8,0  B  
5407 52 00  –  –  Dyed  8,0 B  
5407 53 00  –  –  Of yarns of different colours  8,0  B  
5407 54 00  –  –  Printed  8,0 B  
– Other woven fabrics, containing 85 % or more by weight of poly ester fila­
ments:  
5407 61  –  –  Containing 85 % or more by weight of non-textured polyester fi laments:  
5407 61 10  – – –  Unbleached or bleached  8,0  B  
5407 61 30  – – –  Dyed  8,0 B  
5407 61 50  – – –  Of yarns of different colours  8,0  B  
5407 61 90  – – –  Printed  8,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 329  
Item Description  Base rate  Category  
5407 69  –  –  Other:  
5407 69 10  – – –  Unbleached or bleached  8,0  B  
5407 69 90  – – –  Other  8,0 B  
– Other woven fabrics, containing 85 % or more by weight of synt hetic fila­
ments:  
5407 71 00  –  –  Unbleached or bleached  8,0  B  
5407 72 00  –  –  Dyed  8,0 B  
5407 73 00  –  –  Of yarns of different colours  8,0  B  
5407 74 00  –  –  Printed  8,0 B  
– Other woven fabrics, containing less than 85 % by weight of sy nthetic fila­
ments, mixed mainly or solely with cotton:  
5407 81 00  –  –  Unbleached or bleached  8,0  B  
5407 82 00  –  –  Dyed  8,0 B  
5407 83 00  –  –  Of yarns of different colours  8,0  B  
5407 84 00  –  –  Printed  8,0 B  
– Other woven fabrics:  
5407 91 00  –  –  Unbleached or bleached  8,0  B  
5407 92 00  –  –  Dyed  8,0 B  
5407 93 00  –  –  Of yarns of different colours  8,0  B  
5407 94 00  –  –  Printed  8,0 B  
5408  Woven fabrics of artificial filament yarn, including woven fab rics obtained from 
materials of heading No 5405:  
5408 10 00  –  Woven fabrics obtained from high tenacity yarn, of viscose ray on 8,0  B  
– Other woven fabrics, containing 85 % or more by weight of arti ficial filament 
or strip or the like:  
5408 21 00  –  –  Unbleached or bleached  8,0  B  
5408 22  –  –  Dyed:  
5408 22 10  – – –  Of a width exceeding 135 cm but not exceeding 155 cm, plain we ave, twill 
weave, cross twill weave or satin weave  8,0 B  
5408 22 90  – – –  Other  8,0 B  
5408 23  –  –  Of yarns of different colours:  
5408 23 10  – – –  Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a 
weight exceeding 250 g/m  2 8,0 B  
5408 23 90  – – –  Other  8,0 B  
5408 24 00  –  –  Printed  8,0 B  
– Other woven fabrics:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 330  
Item Description  Base rate  Category  
5408 31 00  –  –  Unbleached or bleached  8,0  B  
5408 32 00  –  –  Dyed  8,0 B  
5408 33 00  –  –  Of yarns of different colours  8,0  B  
5408 34 00  –  –  Printed  8,0 B  
55 MAN-MADE STAPLE FIBRES  
5501  Synthetic filament tow:  
5501 10 00  –  Of nylon or other polyamides  4,9  B  
5501 20 00  –  Of polyesters  4,9  B  
5501 30 00  –  Acrylic or modacrylic  4,9  B  
5501 90  –  Other (T 1240 00):  
5501 90 10  –  –  Of polypropylene  4,9  B  
5501 90 90  –  –  Other  4,9 B  
5502  Artificial filament tow:  
5502 00 10  –  Of viscose rayon  4,9  B  
5502 00 40  –  of acetate  4,9 B  
5502 00 80  –  Other  4,9 B  
5503  Synthetic staple fibres, not carded, combed or otherwise proce ssed for spinning:  
5503 10  –  Of nylon or other polyamides:  
– – Of aramids:  
5503 10 11  – – –  High tenacity  4,9  A  
5503 10 19  – – –  Other  4,9 A  
5503 10 90  –  –  Other  4,9 A  
5503 20 00  –  Of polyesters  4,9  A  
5503 30 00  –  Acrylic or modacrylic  4,9  A  
5503 40 00  –  Of polypropylene  4,9  A  
5503 90  –  Other:  
5503 90 10  –  –  Chlorofibres  4,9  A  
5503 90 90  –  –  Other  4,9 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 331  
Item Description  Base rate  Category  
5504  Artificial staple fibres, not carded, combed or otherwise proc essed for spinning:  
5504 10 00  –  Of viscose rayon  5,1  B  
5504 90 00  –  Other  5,1 B  
5505  Waste (including noils, yarn waste and garnetted stock) of man -made fibres:  
5505 10  –  Of synthetic fibres:  
5505 10 10  –  –  Of nylon or other polyamides  4,6  B  
5505 10 30  –  –  Of polyesters  4,6  B  
5505 10 50  –  –  Acrylic or modacrylic  4,6  B  
5505 10 70  –  –  Of polypropylene  4,6  B  
5505 10 90  –  –  Other  4,6 B  
5505 20 00  –  Of artificial fibres  5,1  B  
5506  Synthetic staple fibres, carded, combed or otherwise processed  for spinning:  
5506 10 00  –  Of nylon or other polyamides  5,1  B  
5506 20 00  –  Of polyesters  5,1  B  
5506 30 00  –  Acrylic or modacrylic  5,1  B  
5506 90  –  Other:  
5506 90 10  –  –  Chlorofibres  5,1  B  
– – Other:  
5506 90 91  – – –  Of polypropylene  5,1  B  
5506 90 99  – – –  Other  5,1 B  
5507 00 00  Artificial staple fibres, carded, combed or otherwise processe d for spinning  5,9  B  
5508  Sewing thread of man-made staple fibres, whether or not put up  for retail sale:  
5508 10  –  Of synthetic staple fibres:  
– – Not put up for retail sale:  
5508 10 11  – – –  Of polyesters  5,5  B  
5508 10 19  – – –  Other  5,5 B  
5508 10 90  –  –  Put up for retail sale  5,9  B  
5508 20  –  Of artificial staple fibres:  
5508 20 10  –  –  Not put up for retail sale  5,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 332  
Item Description  Base rate  Category  
5508 20 90  –  –  Put up for retail sale  5,9  B  
5509  Yarn (other than sewing thread) of synthetic staple fibres, no t put up for retail 
sale:  
– Containing 85 % or more by weight of staple fibres of nylon or  other polya­
mides:  
5509 11 00  –  –  Single yarn  5,5  B  
5509 12 00  –  –  Multiple (folded) or cabled yarn  5,5  B  
– Containing 85 % or more by weight of polyester staple fibres:  
5509 21  –  –  Single yarn:  
5509 21 10  – – –  Unbleached or bleached  5,5  B  
5509 21 90  – – –  Other  5,5 B  
5509 22  –  –  Multiple (folded) or cabled yarn:  
5509 22 10  – – –  Unbleached or bleached  5,5  B  
5509 22 90  – – –  Other  5,5 B  
– Containing 85 % or more by weight of acrylic or modacrylic sta ple fibres:  
5509 31  –  –  Single yarn:  
5509 31 10  – – –  Unbleached or bleached  5,5  B  
5509 31 90  – – –  Other  5,5 B  
5509 32  –  –  Multiple (folded) or cabled yarn:  
5509 32 10  – – –  Unbleached or bleached  5,5  B  
5509 32 90  – – –  Other  5,5 B  
– Other yarn, containing 85 % or more by weight of synthetic sta ple fibres:  
5509 41  –  –  Single yarn:  
5509 41 10  – – –  Unbleached or bleached  5,5  B  
5509 41 90  – – –  Other  5,5 B  
5509 42  –  –  Multiple (folded) or cabled yarn:  
5509 42 10  – – –  Unbleached or bleached  5,5  B  
5509 42 90  – – –  Other  5,5 B  
– Other yarn, of polyester staple fibres:  
5509 51 00  –  –  Mixed mainly or solely with artificial staple fibres  5,5  B  
5509 52  –  –  Mixed mainly or solely with wool or fine animal hair:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 333  
Item Description  Base rate  Category  
5509 52 10  – – –  Unbleached or bleached  5,5  B  
5509 52 90  – – –  Other  5,5 B  
5509 53 00  –  –  Mixed mainly or solely with cotton  5,5  B  
5509 59 00  –  –  Other  5,5 B  
– Other yarn, of acrylic or modacrylic staple fibres:  
5509 61  –  –  Mixed mainly or solely with wool or fine animal hair:  
5509 61 10  – – –  Unbleached or bleached  5,5  B  
5509 61 90  – – –  Other  5,5 B  
5509 62 00  –  –  Mixed mainly or solely with cotton  5,5  B  
5509 69 00  –  –  Other  5,5 B  
– Other yarn:  
5509 91  –  –  Mixed mainly or solely with wool or fine animal hair:  
5509 91 10  – – –  Unbleached or bleached  5,5  B  
5509 91 90  – – –  Other  5,5 B  
5509 92 00  –  –  Mixed mainly or solely with cotton  5,5  B  
5509 99 00  –  –  Other  5,5 B  
5510  Yarn (other than sewing thread) of artificial staple fibres, n ot put up for retail 
sale:  
– Containing 85 % or more by weight of artificial staple fibres:  
5510 11 00  –  –  Single yarn  5,5  B  
5510 12 00  –  –  Multiple (folded) or cabled yarn  5,5  B  
5510 20 00  –  Other yarn, mixed mainly or solely with wool or fine animal ha ir 5,5  B  
5510 30 00  –  Other yarn, mixed mainly or solely with cotton  5,5  B  
5510 90 00  –  Other yarn  5,5 B  
5511  Yarn (other than sewing thread) of man-made staple fibres, put  up for retail sale:  
5511 10 00  –  Of synthetic staple fibres, containing 85 % or more by weight of such fibres  5,9  B  
5511 20 00  –  Of synthetic staple fibres, containing less than 85 % by weigh t of such fibres  5,9  B  
5511 30 00  –  Of artificial staple fibres  5,9  B  
5512  Woven fabrics of synthetic staple fibres, containing 85 % or m ore by weight of 
synthetic staple fibres:  
– Containing 85 % or more by weight of polyester staple fibres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 334  
Item Description  Base rate  Category  
5512 11 00  –  –  Unbleached or bleached  8,0  B  
5512 19  –  –  Other:  
5512 19 10  – – –  Printed  8,0 B  
5512 19 90  – – –  Other  8,0 B  
– Containing 85 % or more by weight of acrylic or modacrylic sta ple fibres:  
5512 21 00  –  –  Unbleached or bleached  8,0  B  
5512 29  –  –  Other:  
5512 29 10  – – –  Printed  8,0 B  
5512 29 90  – – –  Other  8,0 B  
– Other:  
5512 91 00  –  –  Unbleached or bleached  8,0  B  
5512 99  –  –  Other:  
5512 99 10  – – –  Printed  8,0 B  
5512 99 90  – – –  Other  8,0 B  
5513  Woven fabrics of synthetic staple fibres, containing less than  85 % by weight of 
such fibres, mixed mainly or solely with cotton, of a weight no t exceeding 
170 g/m  2 : 
– Unbleached or bleached:  
5513 11  –  –  Of polyester staple fibres, plain weave:  
5513 11 10  – – –  Of a width of 135 cm or less  8,0  B  
5513 11 30  – – –  Of a width of more than 135 cm but not more than 165 cm  8,0  B  
5513 11 90  – – –  Of a width of more than 165 cm  8,0  B  
5513 12 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5513 13 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5513 19 00  –  –  Other woven fabrics  8,0  B  
– Dyed:  
5513 21  –  –  Of polyester staple fibres, plain weave:  
5513 21 10  – – –  Of a width of 135 cm or less  8,0  B  
5513 21 30  – – –  Of a width of more than 135 cm but not more than 165 cm  8,0  B  
5513 21 90  – – –  Of a width of more than 165 cm  8,0  B  
5513 22 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 335  
Item Description  Base rate  Category  
5513 23 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5513 29 00  –  –  Other woven fabrics  8,0  B  
– Of yarns of different colours:  
5513 31 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5513 32 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5513 33 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5513 39 00  –  –  Other woven fabrics  8,0  B  
– Printed:  
5513 41 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5513 42 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5513 43 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5513 49 00  –  –  Other woven fabrics  8,0  B  
5514  Woven fabrics of synthetic staple fibres, containing less than  85 % by weight of 
such fibres, mixed mainly or solely with cotton, of a weight ex ceeding 
170 g/m  2 : 
– Unbleached or bleached:  
5514 11 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5514 12 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5514 13 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5514 19 00  –  –  Other woven fabrics  8,0  B  
– Dyed:  
5514 21 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5514 22 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5514 23 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5514 29 00  –  –  Other woven fabrics  8,0  B  
– Of yarns of different colours:  
5514 31 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5514 32 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5514 33 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5514 39 00  –  –  Other woven fabrics  8,0  B  
– Printed:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 336  
Item Description  Base rate  Category  
5514 41 00  –  –  Of polyester staple fibres, plain weave  8,0  B  
5514 42 00  –  –  3-thread or 4-thread twill, including cross twill, of polyeste r staple fibres  8,0  B  
5514 43 00  –  –  Other woven fabrics of polyester staple fibres  8,0  B  
5514 49 00  –  –  Other woven fabrics  8,0  B  
5515  Other woven fabrics of synthetic staple fibres:  
– Of polyester staple fibres:  
5515 11  –  –  Mixed mainly or solely with viscose rayon staple fibres:  
5515 11 10  – – –  Unbleached or bleached  8,0  B  
5515 11 30  – – –  Printed  8,0 B  
5515 11 90  – – –  Other  8,0 B  
5515 12  –  –  Mixed mainly or solely with man-made filaments:  
5515 12 10  – – –  Unbleached or bleached  8,0  B  
5515 12 30  – – –  Printed  8,0 B  
5515 12 90  – – –  Other  8,0 B  
5515 13  –  –  Mixed mainly or solely with wool or fine animal hair:  
– – – Mixed mainly or solely with carded wool or fine animal hair (w oollen):  
5515 13 11  – – – –  Unbleached or bleached  8,0  B  
5515 13 19  – – – –  Other  8,0 B  
– – – Mixed mainly or solely with combed wool or fine animal hair (w orsted):  
5515 13 91  – – – –  Unbleached or bleached  8,0  B  
5515 13 99  – – – –  Other  8,0 B  
5515 19  –  –  Other:  
5515 19 10  – – –  Unbleached or bleached  8,0  B  
5515 19 30  – – –  Printed  8,0 B  
5515 19 90  – – –  Other  8,0 B  
– Of acrylic or modacrylic staple fibres:  
5515 21  –  –  Mixed mainly or solely with man-made filaments:  
5515 21 10  – – –  Unbleached or bleached  8,0  B  
5515 21 30  – – –  Printed  8,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 337  
Item Description  Base rate  Category  
5515 21 90  – – –  Other  8,0 B  
5515 22  –  –  Mixed mainly or solely with wool or fine animal hair:  
– – – Mixed mainly or solely with carded wool or fine animal hair (w oollen):  
5515 22 11  – – – –  Unbleached or bleached  8,0  B  
5515 22 19  – – – –  Other  8,0 B  
– – – Mixed mainly or solely with combed wool or fine animal hair (w orsted):  
5515 22 91  – – – –  Unbleached or bleached  8,0  B  
5515 22 99  – – – –  Other  8,0 B  
5515 29  –  –  Other:  
5515 29 10  – – –  Unbleached or bleached  8,0  B  
5515 29 30  – – –  Printed  8,0 B  
5515 29 90  – – –  Other  8,0 B  
– Other woven fabrics:  
5515 91  –  –  Mixed mainly or solely with man-made filaments:  
5515 91 10  – – –  Unbleached or bleached  8,0  B  
5515 91 30  – – –  Printed  8,0 B  
5515 91 90  – – –  Other  8,0 B  
5515 92  –  –  Mixed mainly or solely with wool or fine animal hair:  
– – – Mixed mainly or solely with carded wool or fine animal hair (w oollen):  
5515 92 11  – – – –  Unbleached or bleached  8,0  B  
5515 92 19  – – – –  Other  8,0 B  
– – – Mixed mainly or solely with combed wool or fine animal hair (w orsted):  
5515 92 91  – – – –  Unbleached or bleached  8,0  B  
5515 92 99  – – – –  Other  8,0 B  
5515 99  –  –  Other:  
5515 99 10  – – –  Unbleached or bleached  8,0  B  
5515 99 30  – – –  Printed  8,0 B  
5515 99 90  – – –  Other  8,0 B  
5516  Woven fabrics of artificial staple fibres:  
– Containing 85 % or more by weight of artificial staple fibres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 338  
Item Description  Base rate  Category  
5516 11 00  –  –  Unbleached or bleached  8,0  B  
5516 12 00  –  –  Dyed  8,0 B  
5516 13 00  –  –  Of yarns of different colours  8,0  B  
5516 14 00  –  –  Printed  8,0 B  
– Containing less than 85 % by weight of artificial staple fibre s, mixed mainly or 
solely with man-made filaments:  
5516 21 00  –  –  Unbleached or bleached  8,0  B  
5516 22 00  –  –  Dyed  8,0 B  
5516 23  –  –  Of yarns of different colours:  
5516 23 10  – – –  Jacquard fabrics of a width of 140 cm or more (mattress tickin gs) 8,0  B  
5516 23 90  – – –  Other  8,0 B  
5516 24 00  –  –  Printed  8,0 B  
– Containing less than 85 % by weight of artificial staple fibre s, mixed mainly or 
solely with wool or fine animal hair:  
5516 31 00  –  –  Unbleached or bleached  8,0  B  
5516 32 00  –  –  Dyed  8,0 B  
5516 33 00  –  –  Of yarns of different colours  8,0  B  
5516 34 00  –  –  Printed  8,0 B  
– Containing less than 85 % by weight of artificial staple fibre s, mixed mainly or 
solely with cotton:  
5516 41 00  –  –  Unbleached or bleached  8,0  B  
5516 42 00  –  –  Dyed  8,0 B  
5516 43 00  –  –  Of yarns of different colours  8,0  B  
5516 44 00  –  –  Printed  8,0 B  
– Other:  
5516 91 00  –  –  Unbleached or bleached  8,0  B  
5516 92 00  –  –  Dyed  8,0 B  
5516 93 00  –  –  Of yarns of different colours  8,0  B  
5516 94 00  –  –  Printed  8,0 B  
56 WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, COR­
DAGE, ROPES AND CABLES AND ARTICLES THEREOF  
5601  Wadding of textile materials and articles thereof; textile fib res, not exceeding 
5 mm in length (flock), textile dust and mill neps:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 339  
Item Description  Base rate  Category  
5601 10  –  Sanitary towels and tampons, napkins and napkin liners for bab ies and similar 
sanitary articles, of wadding:  
5601 10 10  –  –  Of man-made fibres  4,2  B  
5601 10 90  –  –  Of other textile materials  3,2  B  
– Wadding; other articles of wadding:  
5601 21  –  –  Of cotton:  
5601 21 10  – – –  Absorbent  3,2  B  
5601 21 90  – – –  Other  3,2 B  
5601 22  –  –  Of man-made fibres:  
5601 22 10  – – –  Rolls of a diameter not exceeding 8 mm  3,2  B  
– – – Other:  
5601 22 91  – – – –  Of synthetic fibres  3,6  B  
5601 22 99  – – – –  Of artificial fibres  3,6  B  
5601 29 00  –  –  Other  3,2 B  
5601 30 00  –  Textile flock and dust and mill neps  2,7  B  
5602  Felt, whether or not impregnated, coated, covered or laminated : 
5602 10  –  Needleloom felt and stitch-bonded fibre fabrics:  
– – Not impregnated, coated, covered or laminated:  
– – – Needleloom felt:  
5602 10 11  – – – –  Of jute or other textile bast fibres of heading No 5303  5,6  B  
5602 10 19  – – – –  Of other textile materials  5,6  B  
– – – Stitch-bonded fibre fabrics:  
5602 10 31  – – – –  Of wool or fine animal hair  5,6  B  
5602 10 35  – – – –  Of coarse animal hair  5,6  B  
5602 10 39  – – – –  Of other textile materials  5,6  B  
5602 10 90  –  –  Impregnated, coated, covered or laminated  5,6  B  
– Other felt, not impregnated, coated, covered or laminated:  
5602 21 00  –  –  Of wool or fine animal hair  5,6  B  
5602 29  –  –  Of other textile materials:  
5602 29 10  – – –  Of coarse animal hair  5,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 340  
Item Description  Base rate  Category  
5602 29 90  – – –  Of other textile materials  5,6  B  
5602 90 00  –  Other  5,6 B  
5603  Nonwovens, whether or not impregnated, coated, covered or lami nated  
– Of man-made filaments:  
5603 11  –  –  Weighing not more than 25 g/m  2 : 
5603 11 10  – – –  Coated or covered  3,6  B  
5603 11 90  – – –  Other  3,6 B  
5603 12  –  –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 : 
5603 12 10  – – –  Coated or covered  3,6  B  
5603 12 90  – – –  Other  3,6 B  
5603 13  –  –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 : 
5603 13 10  – – –  Coated or covered  3,6  B  
5603 13 90  – – –  Other  3,6 B  
5603 14  –  –  Weighing more than 150 g/m  2 : 
5603 14 10  – – –  Coated or covered  3,6  B  
5603 14 90  – – –  Other  3,6 B  
– Other:  
5603 91  –  –  Weighing not more than 25 g/m  2 : 
5603 91 10  – – –  Coated or covered  3,6  B  
5603 91 90  – – –  Other  3,6 B  
5603 92  –  –  Weighing more than 25 g/m  2 but not more than 70 g/m  2 : 
5603 92 10  – – –  Coated or covered  3,6  B  
5603 92 90  – – –  Other  3,6 B  
5603 93  –  –  Weighing more than 70 g/m  2 but not more than 150 g/m  2 : 
5603 93 10  – – –  Coated or covered  3,6  B  
5603 93 90  – – –  Other  3,6 B  
5603 94  –  –  Weighing more than 150 g/m  2 : 
5603 94 10  – – –  Coated or covered  3,6  B  
5603 94 90  – – –  Other  3,6 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 341  
Item Description  Base rate  Category  
5604  Rubber thread and cord, textile covered; textile yarn, and str ip and the like of 
heading No 5404 or 5405, impregnated, coated, covered or sheath ed with rubber 
or plastics:  
5604 10 00  –  Rubber thread and cord, textile covered  4,3  B  
5604 20 00  –  High tenacity yarn of polyesters, of nylon or other polyamides  or of viscose 
rayon, impregnated or coated  5,5 B  
5604 90 00  –  Other  4,2 B  
5605 00 00  Metallised yarn, whether or not gimped, being textile yarn, or  strip or the like of 
heading No 5404 or 5405, combined with metal in the form of thr ead, strip or 
powder or covered with metal  3,4 B  
5606  Gimped yarn, and strip and the like of heading No 5404 or 5405 , gimped (other 
than those of heading No 5605 and gimped horsehair yarn); cheni lle yarn 
(including flock chenille yarn); loop wale-yarn:  
5606 00 10  –  Loop wale-yarn  8,5  B  
– Other:  
5606 00 91  –  –  Gimped yarn  4,5  B  
5606 00 99  –  –  Other  4,5 B  
5607  Twine, cordage, ropes and cables, whether or not plaited or br aided and whether 
or not impregnated, coated, covered or sheathed with rubber or plastics:  
5607 10 00  –  Of jute or other textile bast fibres of heading No 5303  5,1  B  
– Of sisal or other textile fibres of the genus Agave:  
5607 21 00  –  –  Binder or baler twine  10,2  B  
5607 29  –  –  Other:  
5607 29 10  – – –  Measuring more than 1 100 000 decitex (10 g/m)  10,2  B  
5607 29 90  – – –  Measuring 100 000 decitex (10 g/m) or less  10,2  B  
5607 30 00  –  Of abaca (Manila hemp or Musa textilis Nee) or other hard (lea f) fibres  7,6  B  
– Of polyethylene or polypropylene:  
5607 41 00  –  –  Binder or baler twine  8,5  B  
5607 49  –  –  Other:  
– – – Measuring more than 50 000 decitex (5 g/m):  
5607 49 11  – – – –  Plaited or braided  8,5  B  
5607 49 19  – – – –  Other  8,5 B  
5607 49 90  – – –  Measuring 50 000 decitex (5 g/m) or less  8,5  B  
5607 50  –  Of other synthetic fibres:  
– – Of nylon or other polyamides or of polyesters:  
– – – Measuring more than 50 000 decitex (5 g/m):  
5607 50 11  – – – –  Plaited  8,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 342  
Item Description  Base rate  Category  
5607 50 19  – – – –  Other  8,5 B  
5607 50 30  – – –  Measuring 50 000 decitex (5 g/m) or less  8,5  B  
5607 50 90  –  –  Of other synthetic fibres  8,5  B  
5607 90 00  –  Other  8,5 B  
5608  Knotted netting of twine, cordage or rope; made up fishing net s and other made 
up nets, of textile materials:  
– Of man-made textile materials:  
5608 11  –  –  Made up fishing nets:  
– – – Of nylon or other polyamides:  
5608 11 11  – – – –  Of twine, cordage, rope or cable  8,0  B  
5608 11 19  – – – –  Of yarn  8,0  B  
– – – Other:  
5608 11 91  – – – –  Of twine, cordage, rope or cable  8,0  B  
5608 11 99  – – – –  Of yarn  8,0  B  
5608 19  –  –  Other:  
– – – Made up nets:  
– – – –  Of nylon or other polyamides:  
5608 19 11  – – – – –  Of twine, cordage, rope or cable  8,0  B  
5608 19 19  – – – – –  Other  8,0  B  
– – – –  Other:  
5608 19 31  – – – – –  Of twine, cordage, rope or cable  8,0  B  
5608 19 39  – – – – –  Other  8,0  B  
– – – Other:  
5608 19 91  – – – –  Of nylon or other polyamides  8,0  B  
5608 19 99  – – – –  Other  8,0 B  
5608 90 00  –  Other  8,0 B  
5609 00 00  Articles of yarn, strip or the like of heading No 5404 or 5405 , twine, cordage, 
rope or cables, not elsewhere specified or included  4,9 B  
57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS  
5701  Carpets and other textile floor coverings, knotted, whether or  not made up:  
5701 10  –  Of wool or fine animal hair:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 343  
Item Description  Base rate  Category  
5701 10 10  –  –  Containing a total of more than 10 % by weight of silk or of w aste silk other 
than noil  6,8 B  
– – Other:  
5701 10 91  – – –  Comprising not more than 350 knots per metre of warp  7,4 MAX 2,3 €/m  2 B 
5701 10 93  – – –  Comprising more than 350 but not more than 500 knots per metre  of warp  7,4 MAX 2,3 €/m  2 B 
5701 10 99  – – –  Comprising more than 500 knots per metre of warp  7,4 MAX 2,3 €/m  2 B 
5701 90  –  Of other textile materials:  
5701 90 10  –  –  Of silk, of waste silk other than noil, of synthetic fibres, o f yarn falling 
within heading No 5605 or of textile materials containing metal  threads  6,8 B  
5701 90 90  –  –  Of other textile materials  4,4  B  
5702  Carpets and other textile floor coverings, woven, not tufted o r flocked, whether 
or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and  similar hand- 
woven rugs:  
5702 10 00  –  ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs  3,9  B  
5702 20 00  –  Floor coverings of coconut fibres (coir)  3,4  B  
– Other, of pile construction, not made up:  
5702 31  –  –  Of wool or fine animal hair:  
5702 31 10  – – –  Axminster  6,8  B  
5702 31 30  – – –  Wilton  6,8 B  
5702 31 90  – – –  Other  6,8 B  
5702 32  –  –  Of man-made textile materials:  
5702 32 10  – – –  Axminster  6,8  B  
5702 32 90  – – –  Other  6,8 B  
5702 39  –  –  Of other textile materials:  
5702 39 10  – – –  Of cotton  6,8  B  
5702 39 90  – – –  Other  6,8 B  
– Other, of pile construction, made up:  
5702 41  –  –  Of wool or fine animal hair:  
5702 41 10  – – –  Axminster  6,8  B  
5702 41 90  – – –  Other  6,8 B  
5702 42  –  –  Of man-made textile materials:  
5702 42 10  – – –  Axminster  6,8  B  
5702 42 90  – – –  Other  6,8 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 344  
Item Description  Base rate  Category  
5702 49  –  –  Of other textile materials:  
5702 49 10  – – –  Of cotton  6,8  B  
5702 49 90  – – –  Other  6,8 B  
– Other, not of pile construction, not made up:  
5702 51 00  –  –  Of wool or fine animal hair  6,8  B  
5702 52 00  –  –  Of man-made textile materials  6,8  B  
5702 59 00  –  –  Of other textile materials  6,8  B  
– Other, not of pile construction, made up:  
5702 91 00  –  –  Of wool or fine animal hair  6,8  B  
5702 92 00  –  –  Of man-made textile materials  6,8  B  
5702 99 00  –  –  Of other textile materials  6,8  B  
5703  Carpets and other textile floor coverings, tufted, whether or not made up:  
5703 10  –  Of wool or fine animal hair:  
5703 10 10  –  –  Printed tufted  9,3  B  
5703 10 90  –  –  Other  9,3 B  
5703 20  –  Of nylon or other polyamides:  
– – Printed tufted:  
5703 20 11  – – –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  
5703 20 19  – – –  Other  9,3 B  
– – Other:  
5703 20 91  – – –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  
5703 20 99  – – –  Other  9,3 B  
5703 30  –  Of other man-made textile materials:  
– – Of polypropylene:  
5703 30 11  – – –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  
5703 30 19  – – –  Other  9,3 B  
– – Other:  
– – – Printed tufted:  
5703 30 51  – – – –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 345  
Item Description  Base rate  Category  
5703 30 59  – – – –  Other  9,3 B  
– – – Other:  
5703 30 91  – – – –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  
5703 30 99  – – – –  Other  9,3 B  
5703 90  –  Of other textile materials:  
5703 90 10  –  –  Tiles, having a maximum surface area of 0,3 m  2 9,3 B  
5703 90 90  –  –  Other  9,3 B  
5704  Carpets and other textile floor coverings, of felt, not tufted  or flocked, whether 
or not made up:  
5704 10 00  –  Tiles, having a maximum surface area of 0,3 m  2 5,6 B  
5704 90 00  –  Other  5,6 B  
5705  Other carpets and other textile floor coverings, whether or no t made up:  
5705 00 10  –  Of wool or fine animal hair  6,8  B  
– Of man-made textile materials:  
5705 00 31  –  –  Tiles, having a maximum surface area of 0,3 m  2 6,8 B  
5705 00 39  –  –  Other  6,8 B  
5705 00 90  –  Of other textile materials  6,8  B  
58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TA­
PESTRIES; TRIMMINGS; EMBROIDERY  
5801  Woven pile fabrics and chenille fabrics, other than fabrics of  heading No 5802 
or 5806:  
5801 10 00  –  Of wool or fine animal hair  9,7  B  
– Of cotton:  
5801 21 00  –  –  Uncut weft pile fabrics  7,6  B  
5801 22 00  –  –  Cut corduroy  9,7  B  
5801 23 00  –  –  Other weft pile fabrics  9,7  B  
5801 24 00  –  –  Warp pile fabrics, épinglé (uncut)  9,7  B  
5801 25 00  –  –  Warp pile fabrics, cut  9,7  B  
5801 26 00  –  –  Chenille fabrics  9,7  B  
– Of man-made fibres:  
5801 31 00  –  –  Uncut weft pile fabrics  8,0  B  
5801 32 00  –  –  Cut corduroy  9,7  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 346  
Item Description  Base rate  Category  
5801 33 00  –  –  Other weft pile fabrics  9,7  B  
5801 34 00  –  –  Warp pile fabrics, épinglé (uncut)  9,7  B  
5801 35 00  –  –  Warp pile fabrics, cut  9,7  B  
5801 36 00  –  –  Chenille fabrics  9,7  B  
5801 90  –  Of other textile materials:  
5801 90 10  –  –  Of flax  9,7 B  
5801 90 90  –  –  Other  9,7 B  
5802  Terry towelling and similar woven terry fabrics, other than na rrow fabrics of 
heading No 5806; tufted textile fabrics, other than products of  heading No 5703:  
– Terry towelling and similar woven terry fabrics, of cotton:  
5802 11 00  –  –  Unbleached  7,6  B  
5802 19 00  –  –  Other  7,6 B  
5802 20 00  –  Terry towelling and similar woven terry fabrics, of other text ile materials  9,7  B  
5802 30 00  –  Tufted textile fabrics  9,7  B  
5803  Gauze, other than narrow fabrics of heading No 5806:  
5803 10 00  –  Of cotton  4,9 B  
5803 90  –  Of other textile materials:  
5803 90 10  –  –  Of silk or silk waste  6,1  B  
5803 90 30  –  –  Of synthetic fibres  8,0  B  
5803 90 50  –  –  Of artificial fibres  8,0  B  
5803 90 90  –  –  Other  9,3 B  
5804  Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; 
lace in the piece, in strips or in motifs, other than fabrics o f heading No 6002:  
5804 10  –  Tulles and other net fabrics:  
– – Plain:  
5804 10 11  – – –  Knotted net fabrics  5,5  B  
5804 10 19  – – –  Other  5,5 B  
5804 10 90  –  –  Other  8,9 B  
– Mechanically made lace:  
5804 21  –  –  Of man-made fibres:  
5804 21 10  – – –  Made on mechanical bobbin machines  8,3  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 347  
Item Description  Base rate  Category  
5804 21 90  – – –  Other  8,3 B  
5804 29  –  –  Of other textile materials:  
5804 29 10  – – –  Made on mechanical bobbin machines  8,3  B  
5804 29 90  – – –  Other  8,3 B  
5804 30 00  –  Hand-made lace  8,9  B  
5805 00 00  Hand-woven tapestries of the type Gobelins, Flanders, Aubusson , Beauvais and 
the like, and needle-worked tapestries (for example, petit poin t, cross stitch), 
whether or not made up  4,7 B  
5806  Narrow woven fabrics, other than goods of heading No 5807; nar row fabrics 
consisting of warp without weft assembled by means of an adhesi ve (bolducs):  
5806 10 00  –  Woven pile fabrics (including terry towelling and similar terr y fabrics) and 
chenille fabrics  5,3 B  
5806 20 00  –  Other woven fabrics, containing by weight 5 % or more of elast omeric yarn or 
rubber thread  6,3 B  
– Other woven fabrics:  
5806 31  –  –  Of cotton:  
5806 31 10  – – –  With real selvedges  6,3  B  
5806 31 90  – – –  Other  6,3 B  
5806 32  –  –  Of man-made fibres:  
5806 32 10  – – –  With real selvedges  6,3  B  
5806 32 90  – – –  Other  6,3 B  
5806 39 00  –  –  Of other textile materials  6,3  B  
5806 40 00  –  Fabrics consisting of warp without weft assembled by means of an adhesive 
(bolducs)  5,2 B  
5807  Labels, badges and similar articles of textile materials, in t he piece, in strips or 
cut to shape or size, not embroidered:  
5807 10  –  Woven:  
5807 10 10  –  –  With woven inscription  5,2  B  
5807 10 90  –  –  Other  5,2 B  
5807 90  –  Other:  
5807 90 10  –  –  Of felt or nonwovens  5,3  B  
5807 90 90  –  –  Other  8,5 B  
5808  Braids in the piece; ornamental trimmings in the piece, withou t embroidery, 
other than knitted or crocheted; tassels, pompons and similar a rticles:  
5808 10 00  –  Braids, in the piece  4,2  B  
5808 90 00  –  Other  4,5 B  
5809 00 00  Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 
No 5605, of a kind used in apparel, as furnishing fabrics or fo r similar purposes, 
not elsewhere specified or included  4,7 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 348  
Item Description  Base rate  Category  
5810  Embroidery in the piece, in strips or in motifs:  
5810 10  –  Embroidery without visible ground:  
5810 10 10  –  –  Of a value exceeding 35 ECU/kg (net weight)  4,9  B  
5810 10 90  –  –  Other  8,9 B  
– Other embroidery:  
5810 91  –  –  Of cotton:  
5810 91 10  – – –  Of a value exceeding 1 750 ECU/kg (net weight)  4,9  B  
5810 91 90  – – –  Other  6,1 B  
5810 92  –  –  Of man-made fibres:  
5810 92 10  – – –  Of a value exceeding 1 750 ECU/kg (net weight)  4,9  B  
5810 92 90  – – –  Other  6,1 B  
5810 99  –  –  Of other textile materials:  
5810 99 10  – – –  Of a value exceeding 1 750 ECU/kg (net weight)  4,9  B  
5810 99 90  – – –  Other  6,1 B  
5811 00 00  Quilted textile products in the piece, composed of one or more  layers of textile 
materials assembled with padding by stitching or otherwise, oth er than embroi­
dery of heading No 5810  8,0 B  
59 IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE 
FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR 
INDUSTRIAL USE  
5901  Textile fabrics coated with gum or amylaceous substances, of a  kind used for the 
outer covers of books or the like; tracing cloth; prepared pain ting canvas; 
buckram and similar stiffened textile fabrics of a kind used fo r hat foundations:  
5901 10 00  –  Textile fabrics coated with gum or amylaceous substances, of a  kind used for 
the outer covers of books or the like  5,5 B  
5901 90 00  –  Other  5,5 B  
5902  Tyre cord fabric of high tenacity yarn of nylon or other polya mides, polyesters 
or viscose rayon:  
5902 10  –  Of nylon or other polyamides:  
5902 10 10  –  –  Impregnated with rubber  4,7  B  
5902 10 90  –  –  Other  8,0 B  
5902 20  –  Of polyesters:  
5902 20 10  –  –  Impregnated with rubber  4,7  B  
5902 20 90  –  –  Other  8,0 B  
5902 90  –  Other:  
5902 90 10  –  –  Impregnated with rubber  4,7  B  
5902 90 90  –  –  Other  8,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 349  
Item Description  Base rate  Category  
5903  Textile fabrics impregnated, coated, covered or laminated with  plastics, other 
than those of heading No 5902:  
5903 10  –  With polyvinyl chloride:  
5903 10 10  –  –  Impregnated  8,5  B  
5903 10 90  –  –  Coated, covered or laminated  8,5  B  
5903 20  –  With polyurethane:  
5903 20 10  –  –  Impregnated  8,5  B  
5903 20 90  –  –  Coated, covered or laminated  8,5  B  
5903 90  –  Other:  
5903 90 10  –  –  Impregnated  8,5  B  
– – Coated, covered or laminated:  
5903 90 91  – – –  With cellulose derivatives or other plastics, with the fabric forming the right 
side 8,5 B  
5903 90 99  – – –  Other  8,5 B  
5904  Linoleum, whether or not cut to shape; floor coverings consist ing of a coating or 
covering applied on a textile backing, whether or not cut to sh ape: 
5904 10 00  –  Linoleum  4,5 B  
– Other:  
5904 91  –  –  With a base consisting of needleloom felt or nonwovens:  
5904 91 10  – – –  With a base consisting of needleloom felt  4,5  B  
5904 91 90  – – –  With a base consisting of nonwovens  4,5  B  
5904 92 00  –  –  With other textile base  4,5  B  
5905  Textile wall coverings:  
5905 00 10  –  Consisting of parallel yarns, fixed on a backing of any materi al 4,9  B  
– Other:  
– – Of flax:  
5905 00 31  – – –  Unbleached  9,3  B  
5905 00 39  – – –  Other  9,3 B  
5905 00 50  –  –  Of jute  3,4 B  
5905 00 70  –  –  Of man-made fibres  8,0  B  
5905 00 90  –  –  Other  5,1 B  
5906  Rubberised textile fabrics, other than those of heading No 590 2: ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 350  
Item Description  Base rate  Category  
5906 10  –  Adhesive tape of a width not exceeding 20 cm:  
5906 10 10  –  –  Of a width not exceeding 10 cm  3,9  B  
5906 10 90  –  –  Of a width exceeding 10 cm but not exceeding 20 cm  3,9  B  
– Other:  
5906 91 00  –  –  Knitted or crocheted  5,5  B  
5906 99  –  –  Other:  
5906 99 10  – – –  Fabrics mentioned in Note 4 (c) to this Chapter  8,5  B  
5906 99 90  – – –  Other  4,7 B  
5907  Textile fabrics otherwise impregnated, coated or covered; pain ted canvas being 
theatrical scenery, studio back-cloths or the like:  
5907 00 10  –  Oil cloth an other textile fabrics coated with preparations wi th a basis of 
drying oil  4,1 B  
5907 00 90  –  Other  4,1 B  
5908 00 00  Textile wicks, woven, plaited or knitted, for lamps, stoves, l ighters, candles or 
the like; incandescent gas mantles and tubular knitted gas mant le fabric therefor, 
whether or not impregnated  4,7 B  
5909  Textile hosepiping and similar textile tubing, with or without  lining, armour or 
accessories of other materials:  
5909 00 10  –  Of synthetic fibres  5,5  B  
5909 00 90  –  Of other textile materials  5,5  B  
5910 00 00  Transmission or conveyor belts or belting, of textile material , whether or not 
impregnated, coated, covered or laminated with plastics, or rei nforced with metal 
or other material  4,3 B  
5911  Textile products and articles, for technical uses, specified i n Note 7 to this 
Chapter:  
5911 10 00  –  Textile fabrics, felt and felt-lined woven fabrics, coated, co vered or laminated 
with rubber, leather or other material, of a kind used for card  clothing, and 
similar fabrics of a kind used for other technical purposes, in cluding narrow 
fabrics made of velvet impregnated with rubber, for covering we aving spindles 
(weaving beams)  4,5 B  
5911 20 00  –  Bolting cloth, whether or not made up  3,9  B  
– Textile fabrics and felts, endless or fitted with linking devi ces, of a kind used in 
paper-making or similar machines (for example, for pulp or asbe stos-cement):  
5911 31  –  –  Weighing less than 650 g/m  2 : 
– – – Of silk or man-made fibres:  
5911 31 11  – – – –  Woven fabrics, felted or not, of synthetic fibres, of a kind u sed in paper- 
making machines  4,9 B  
5911 31 19  – – – –  Other  4,9 B  
5911 31 90  – – –  Of other textile materials  3,7  B  
5911 32  –  –  Weighing 650 g/m  2 or more:  
5911 32 10  – – –  Of silk or man-made fibres  4,9  B  
5911 32 90  – – –  Of other textile materials  3,7  B  
5911 40 00  –  Straining cloth of a kind used in oil presses or the like, inc luding that of 
human hair  5,1 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 351  
Item Description  Base rate  Category  
5911 90  –  Other:  
5911 90 10  –  –  Of felt  5,1 B  
5911 90 90  –  –  Other  5,1 B  
60 KNITTED OR CROCHETED FABRICS  
6001  Pile fabrics, including ‘long pile’ fabrics and terry fabrics,  knitted or crocheted:  
6001 10 00  –  ‘Long pile’ fabrics  8,5  B  
– Looped pile fabrics:  
6001 21 00  –  –  Of cotton  8,5 B  
6001 22 00  –  –  Of man-made fibres  8,5  B  
6001 29  –  –  Of other textile materials:  
6001 29 10  – – –  Of wool or fine animal hair  8,5  B  
6001 29 90  – – –  Other  8,5 B  
– Other:  
6001 91  –  –  Of cotton:  
6001 91 10  – – –  Unbleached or bleached  8,5  B  
6001 91 30  – – –  Dyed  8,5 B  
6001 91 50  – – –  Of yarns of different colours  8,5  B  
6001 91 90  – – –  Printed  8,5 B  
6001 92  –  –  Of man-made fibres:  
6001 92 10  – – –  Unbleached or bleached  8,5  B  
6001 92 30  – – –  Dyed  8,5 B  
6001 92 50  – – –  Of yarns of different colours  8,5  B  
6001 92 90  – – –  Printed  8,5 B  
6001 99  –  –  Of other textile materials:  
6001 99 10  – – –  Of wool or fine animal hair  8,5  B  
6001 99 90  – – –  Other  8,5 B  
6002  Other knitted or crocheted fabrics:  
6002 10  –  Of a width not exceeding 30 cm, containing by weight 5 % or mo re of elas­
tomeric yarn or rubber thread:  
6002 10 10  –  –  Containing by weight 5 % or more of elastomeric yarn, but not containing 
rubber thread  8,5 B  ▼M1
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Item Description  Base rate  Category  
6002 10 90  –  –  Other  5,5 B  
6002 20  –  Other, of a width not exceeding 30 cm:  
6002 20 10  –  –  Of wool or fine animal hair  8,5  B  
– – Of synthetic fibres:  
6002 20 31  – – –  Raschel lace  8,5  B  
6002 20 39  – – –  Other  8,5 B  
6002 20 50  –  –  Of artificial fibres  8,5  B  
6002 20 70  –  –  Of cotton  8,5 B  
6002 20 90  –  –  Other  8,5 B  
6002 30  –  Of a width exceeding 30 cm, containing by weight 5 % or more o f elastomeric 
yarn or rubber thread:  
6002 30 10  –  –  Containing by weight 5 % or more of elastomeric yarn, but not containing 
rubber thread  8,5 B  
6002 30 90  –  –  Other  5,5 B  
– Other fabrics, warp knit (including those made on galloon knit ting machines):  
6002 41 00  –  –  Of wool or fine animal hair  8,5  B  
6002 42  –  –  Of cotton:  
6002 42 10  – – –  Unbleached or bleached  8,5  B  
6002 42 30  – – –  Dyed  8,5 B  
6002 42 50  – – –  Of yarns of different colours  8,5  B  
6002 42 90  – – –  Printed  8,5 B  
6002 43  –  –  Of man-made fibres:  
– – – Of synthetic fibres:  
6002 43 11  – – – –  For curtains, including net curtain fabric  8,5  B  
6002 43 19  – – – –  Raschel lace, other than for curtains or net curtain fabric  8,5  B  
– – – –  Other:  
6002 43 31  – – – – –  Unbleached or bleached  8,5  B  
6002 43 33  – – – – –  Dyed  8,5  B  
6002 43 35  – – – – –  Of yarns of different colours  8,5  B  
6002 43 39  – – – – –  Printed  8,5  B  
– – – Of artificial fibres:  ▼M1
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Item Description  Base rate  Category  
6002 43 50  – – – –  For curtains, including net curtain fabric  8,5  B  
– – – –  Other:  
6002 43 91  – – – – –  Unbleached or bleached  8,5  B  
6002 43 93  – – – – –  Dyed  8,5  B  
6002 43 95  – – – – –  Of yarns of different colours  8,5  B  
6002 43 99  – – – – –  Printed  8,5  B  
6002 49 00  –  –  Other  8,5 B  
– Other:  
6002 91 00  –  –  Of wool or fine animal hair  8,5  B  
6002 92  –  –  Of cotton:  
6002 92 10  – – –  Unbleached or bleached  8,5  B  
6002 92 30  – – –  Dyed  8,5 B  
6002 92 50  – – –  Of yarns of different colours  8,5  B  
6002 92 90  – – –  Printed  8,5 B  
6002 93  –  –  Of man-made fibres:  
– – – Of synthetic fibres:  
6002 93 10  – – – –  For curtains, including net curtain fabric  8,5  B  
– – – –  Other:  
6002 93 31  – – – – –  Unbleached or bleached  8,5  B  
6002 93 33  – – – – –  Dyed  8,5  B  
6002 93 35  – – – – –  Of yarns of different colours  8,5  B  
6002 93 39  – – – – –  Printed  8,5  B  
– – – Of artificial fibres:  
6002 93 91  – – – –  For curtains, including net curtain fabric  8,5  B  
6002 93 99  – – – –  Other  8,5 B  
6002 99 00  –  –  Other  8,5 B  
61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR 
CROCHETED  
6101  Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (i ncluding ski-jac­
kets), wind-cheaters, wind-jackets and similar articles, knitte d or crocheted, other 
than those of heading No 6103:  
6101 10  –  Of wool or fine animal hair:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 354  
Item Description  Base rate  Category  
6101 10 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6101 10 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6101 20  –  Of cotton:  
6101 20 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6101 20 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6101 30  –  Of man-made fibres:  
6101 30 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6101 30 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6101 90  –  Of other textile materials:  
6101 90 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6101 90 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6102  Women's or girls' overcoats, car-coats, capes, cloaks, anoraks  (including ski- 
jackets), wind-cheaters, wind-jackets and similar articles, kni tted or crocheted, 
other than those of heading No 6104:  
6102 10  –  Of wool or fine animal hair:  
6102 10 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6102 10 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6102 20  –  Of cotton:  
6102 20 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6102 20 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6102 30  –  Of man-made fibres:  
6102 30 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6102 30 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6102 90  –  Of other textile materials:  
6102 90 10  –  –  Overcoats, car-coats, capes, cloaks and similar articles  11,0  B  
6102 90 90  –  –  Anoraks (including ski-jackets), wind-cheaters, wind-jackets a nd similar arti­
cles 11,0 B  
6103  Men's or boys' suits, ensembles, jackets, blazers, trousers, b ib and brace overalls, 
breeches and shorts (other than swimwear), knitted or crocheted : 
– Suits:  
6103 11 00  –  –  Of wool or fine animal hair  11,0  B  
6103 12 00  –  –  Of synthetic fibres  11,0  B  ▼M1
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Item Description  Base rate  Category  
6103 19 00  –  –  Of other textile materials  11,0  B  
– Ensembles:  
6103 21 00  –  –  Of wool or fine animal hair  11,0  B  
6103 22 00  –  –  Of cotton  11,0  B  
6103 23 00  –  –  Of synthetic fibres  11,0  B  
6103 29 00  –  –  Of other textile materials  11,0  B  
– Jackets and blazers:  
6103 31 00  –  –  Of wool or fine animal hair  11,0  B  
6103 32 00  –  –  Of cotton  11,0  B  
6103 33 00  –  –  Of synthetic fibres  11,0  B  
6103 39 00  –  –  Of other textile materials  11,0  B  
– Trousers, bib and brace overalls, breeches and shorts:  
6103 41  –  –  Of wool or fine animal hair:  
6103 41 10  – – –  Trousers and breeches  11,0  B  
6103 41 90  – – –  Other  11,0 B  
6103 42  –  –  Of cotton:  
6103 42 10  – – –  Trousers and breeches  11,0  B  
6103 42 90  – – –  Other  11,0 B  
6103 43  –  –  Of synthetic fibres:  
6103 43 10  – – –  Trousers and breeches  11,0  B  
6103 43 90  – – –  Other  11,0 B  
6103 49  –  –  Of other textile materials:  
6103 49 10  – – –  Trousers and breeches  11,0  B  
– – – Other:  
6103 49 91  – – – –  Of artificial fibres  11,0  B  
6103 49 99  – – – –  Other  11,0 B  
6104  Women's or girls' suits, ensembles, jackets, blazers, dresses,  skirts, divided 
skirts, trousers, bib and brace overalls, breeches and shorts ( other than swim­
wear), knitted or crocheted:  
– Suits:  
6104 11 00  –  –  Of wool or fine animal hair  11,0  B  
6104 12 00  –  –  Of cotton  11,0  B  ▼M1
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Item Description  Base rate  Category  
6104 13 00  –  –  Of synthetic fibres  11,0  B  
6104 19 00  –  –  Of other textile materials  11,0  B  
– Ensembles:  
6104 21 00  –  –  Of wool or fine animal hair  11,0  B  
6104 22 00  –  –  Of cotton  11,0  B  
6104 23 00  –  –  Of synthetic fibres  11,0  B  
6104 29 00  –  –  Of other textile materials  11,0  B  
– Jackets and blazers:  
6104 31 00  –  –  Of wool or fine animal hair  11,0  B  
6104 32 00  –  –  Of cotton  11,0  B  
6104 33 00  –  –  Of synthetic fibres  11,0  B  
6104 39 00  –  –  Of other textile materials  11,0  B  
– Dresses:  
6104 41 00  –  –  Of wool or fine animal hair  11,0  B  
6104 42 00  –  –  Of cotton  11,0  B  
6104 43 00  –  –  Of synthetic fibres  11,0  B  
6104 44 00  –  –  Of artificial fibres  11,0  B  
6104 49 00  –  –  Of other textile materials  11,0  B  
– Skirts and divided skirts:  
6104 51 00  –  –  Of wool or fine animal hair  11,0  B  
6104 52 00  –  –  Of cotton  11,0  B  
6104 53 00  –  –  Of synthetic fibres  11,0  B  
6104 59 00  –  –  Of other textile materials  11,0  B  
– Trousers, bib and brace overalls, breeches and shorts:  
6104 61  –  –  Of wool or fine animal hair:  
6104 61 10  – – –  Trousers and breeches  11,0  B  
6104 61 90  – – –  Other  11,0 B  
6104 62  –  –  Of cotton:  
6104 62 10  – – –  Trousers and breeches  11,0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 357  
Item Description  Base rate  Category  
6104 62 90  – – –  Other  11,0 B  
6104 63  –  –  Of synthetic fibres:  
6104 63 10  – – –  Trousers and breeches  11,0  B  
6104 63 90  – – –  Other  11,0 B  
6104 69  –  –  Of other textile materials:  
6104 69 10  – – –  Trousers and breeches  11,0  B  
– – – Other:  
6104 69 91  – – – –  Of artificial fibres  11,0  B  
6104 69 99  – – – –  Of other textile materials  11,0  B  
6105  Men's or boys' shirts, knitted or crocheted:  
6105 10 00  –  Of cotton  10,2 B  
6105 20  –  Of man-made fibres:  
6105 20 10  –  –  Of synthetic fibres  10,2  B  
6105 20 90  –  –  Of artificial fibres  10,2  B  
6105 90  –  Of other textile materials:  
6105 90 10  –  –  Of wool or fine animal hair  10,2  B  
6105 90 90  –  –  Of other textile materials  10,2  B  
6106  Women's or girls' blouses, shirts and shirt-blouses, knitted o r crocheted:  
6106 10 00  –  Of cotton  11,0 B  
6106 20 00  –  Of man-made fibres  11,0  B  
6106 90  –  Of other textile materials:  
6106 90 10  –  –  Of wool or fine animal hair  11,0  B  
6106 90 30  –  –  Of silk or silk waste  11,0  B  
6106 90 50  –  –  Of flax or of ramie  11,0  B  
6106 90 90  –  –  Of other textile materials  11,0  B  
6107  Men's or boys' underpants, briefs, nightshirts, pyjamas, bathr obes, dressing 
gowns and similar articles, knitted or crocheted:  
– Underpants and briefs:  
6107 11 00  –  –  Of cotton  10,2  B  
6107 12 00  –  –  Of man-made fibres  10,2  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 358  
Item Description  Base rate  Category  
6107 19 00  –  –  Of other textile materials  10,2  B  
– Nightshirts and pyjamas:  
6107 21 00  –  –  Of cotton  10,2  B  
6107 22 00  –  –  Of man-made fibres  10,2  B  
6107 29 00  –  –  Of other textile materials  10,2  B  
– Other:  
6107 91  –  –  Of cotton:  
6107 91 10  – – –  Of terry fabrics  11,0  B  
6107 91 90  – – –  Other  11,0 B  
6107 92 00  –  –  Of man-made fibres  11,0  B  
6107 99 00  –  –  Of other textile materials  11,0  B  
6108  Women's or girls' slips, petticoats, briefs, panties, nightdre sses, pyjamas, négli­
gés, bathrobes, dressing gowns and similar articles, knitted or  crocheted:  
– Slips and petticoats:  
6108 11  –  –  Of man-made fibres:  
6108 11 10  – – –  Of synthetic fibres  10,2  B  
6108 11 90  – – –  Of artificial fibres  10,2  B  
6108 19  –  –  Of other textile materials:  
6108 19 10  – – –  Of cotton  10,2  B  
6108 19 90  – – –  Of other textile materials  10,2  B  
– Briefs and panties:  
6108 21 00  –  –  Of cotton  10,2  B  
6108 22 00  –  –  Of man-made fibres  10,2  B  
6108 29 00  –  –  Of other textile materials  10,2  B  
– Nightdresses and pyjamas:  
6108 31  –  –  Of cotton:  
6108 31 10  – – –  Nightdresses  10,2  B  
6108 31 90  – – –  Pyjamas  10,2  B  
6108 32  –  –  Of man-made fibres:  
– – – Of synthetic fibres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 359  
Item Description  Base rate  Category  
6108 32 11  – – – –  Nightdresses  10,2  B  
6108 32 19  – – – –  Pyjamas  10,2  B  
6108 32 90  – – –  Of artificial fibres  10,2  B  
6108 39 00  –  –  Of other textile materials  10,2  B  
– Other:  
6108 91  –  –  Of cotton:  
6108 91 10  – – –  Of terry fabrics  11,0  B  
6108 91 90  – – –  Other  11,0 B  
6108 92 00  –  –  Of man-made fibres  11,0  B  
6108 99  –  –  Of other textile materials:  
6108 99 10  – – –  Of wool or fine animal hair  11,0  B  
6108 99 90  – – –  Of other textile materials  11,0  B  
6109  T-shirts, singlets and other vests, knitted or crocheted:  
6109 10 00  –  Of cotton  10,2 B  
6109 90  –  Of other textile materials:  
6109 90 10  –  –  Of wool or fine animal hair  10,2  B  
6109 90 30  –  –  Of man-made fibres  10,2  B  
6109 90 90  –  –  Other  10,2 B  
6110  Jerseys, pullovers, cardigans, waistcoats and similar articles , knitted or croche­
ted: 
6110 10  –  Of wool or fine animal hair:  
6110 10 10  –  –  Jerseys and pullovers, containing at least 50 % by weight of w ool and 
weighing 600 g or more per article  8,9 B  
– – Other:  
– – – Men's or boys':  
6110 10 31  – – – –  Of wool  11,0  B  
– – – –  Of fine animal hair:  
6110 10 35  – – – – –  Of Kashmir goats  11,0  B  
6110 10 38  – – – – –  Of other textile materials  11,0  B  
– – – Women's or girls':  
6110 10 91  – – – –  Of wool  11,0  B  
– – – –  Of fine animal hair:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 360  
Item Description  Base rate  Category  
6110 10 95  – – – – –  Of Kashmir goats  11,0  B  
6110 10 98  – – – – –  Of other textile materials  11,0  B  
6110 20  –  Of cotton:  
6110 20 10  –  –  Lightweight fine knit roll, polo or turtle neck jumpers and pu llovers  10,2  B  
– – Other:  
6110 20 91  – – –  Men's or boys'  11,0  B  
6110 20 99  – – –  Women's or girls'  11,0  B  
6110 30  –  Of man-made fibres:  
6110 30 10  –  –  Lightweight fine knit roll, polo or turtle neck jumpers and pu llovers  10,2  B  
– – Other:  
6110 30 91  – – –  Men's or boys'  11,0  B  
6110 30 99  – – –  Women's or girls'  11,0  B  
6110 90  –  Of other textile materials:  
6110 90 10  –  –  Of flax or ramie  11,0  B  
6110 90 90  –  –  Other  11,0 B  
6111  Babies' garments and clothing accessories, knitted or crochete d: 
6111 10  –  Of wool or fine animal hair:  
6111 10 10  –  –  Gloves, mittens and mitts  7,5  B  
6111 10 90  –  –  Other  10,7 B  
6111 20  –  Of cotton:  
6111 20 10  –  –  Gloves, mittens and mitts  7,5  B  
6111 20 90  –  –  Other  10,7 B  
6111 30  –  Of synthetic fibres:  
6111 30 10  –  –  Gloves, mittens and mitts  7,5  B  
6111 30 90  –  –  Other  10,7 B  
6111 90 00  –  Of other textile materials  10,7  B  
6112  Track suits, ski suits and swimwear, knitted or crocheted:  
– Tracksuits:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 361  
Item Description  Base rate  Category  
6112 11 00  –  –  Of cotton  11,0  B  
6112 12 00  –  –  Of synthetic fibres  11,0  B  
6112 19 00  –  –  Of other textile materials  11,0  B  
6112 20 00  –  Ski suits  11,0 B  
– Men's or boys' swimwear:  
6112 31  –  –  Of synthetic fibres:  
6112 31 10  – – –  Containing by weight 5 % or more of rubber thread  6,8  B  
6112 31 90  – – –  Other  11,0 B  
6112 39  –  –  Of other textile materials:  
6112 39 10  – – –  Containing by weight 5 % or more of rubber thread  6,8  B  
6112 39 90  – – –  Other  11,0 B  
– Women's or girls' swimwear:  
6112 41  –  –  Of synthetic fibres:  
6112 41 10  – – –  Containing by weight 5 % or more of rubber thread  6,8  B  
6112 41 90  – – –  Other  11,0 B  
6112 49  –  –  Of other textile materials:  
6112 49 10  – – –  Containing by weight 5 % or more of rubber thread  6,8  B  
6112 49 90  – – –  Other  11,0 B  
6113  Garments, made up of knitted or crocheted fabrics of heading N o 5903, 5906, or 
5907:  
6113 00 10  –  Of knitted or crocheted fabrics of heading No 5906  6,8  B  
6113 00 90  –  Other  11,0 B  
6114  Other garments, knitted or crocheted:  
6114 10 00  –  Of wool or fine animal hair  11,0  B  
6114 20 00  –  Of cotton  11,0 B  
6114 30 00  –  Of man-made fibres  11,0  B  
6114 90 00  –  Of other textile materials  11,0  B  
6115  Panty hose, tights, stockings, socks and other hosiery, includ ing stockings for 
varicose veins and footwear without applied soles, knitted or c rocheted:  
– Panty hose and tights:  
6115 11 00  –  –  Of synthetic fibres, measuring per single yarn less than 67 de citex  10,2  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 362  
Item Description  Base rate  Category  
6115 12 00  –  –  Of synthetic fibres, measuring per single yarn 67 decitex or m ore 10,2  B  
6115 19  –  –  Of other textile materials:  
6115 19 10  – – –  Of wool or fine animal hair  10,2  B  
6115 19 90  – – –  Other  10,2 B  
6115 20  –  Women's full-length or knee-length hosiery, measuring per sing le yarn less 
than 67 decitex:  
– – Of synthetic fibres:  
6115 20 11  – – –  Knee-length stockings  10,2  B  
6115 20 19  – – –  Other  10,2 B  
6115 20 90  –  –  Of other textile materials  10,2  B  
– Other:  
6115 91 00  –  –  Of wool or fine animal hair  10,2  B  
6115 92 00  –  –  Of cotton  10,2  B  
6115 93  –  –  Of synthetic fibres:  
6115 93 10  – – –  Stockings for varicose veins  6,8  B  
6115 93 30  – – –  Knee-length stockings (other than stockings for varicose veins ) 10,2  B  
– – – Other:  
6115 93 91  – – – –  Women's stockings  10,2  B  
6115 93 99  – – – –  Other  10,2 B  
6115 99 00  –  –  Of other textile materials  10,2  B  
6116  Gloves, mittens and mitts, knitted or crocheted:  
6116 10  –  Impregnated, coated or covered with plastics or rubber:  
6116 10 20  –  –  Gloves impregnated, coated or covered with rubber  6,8  B  
6116 10 80  –  –  Other  7,5 B  
– Other:  
6116 91 00  –  –  Of wool or fine animal hair  7,5  B  
6116 92 00  –  –  Of cotton  7,5 B  
6116 93 00  –  –  Of synthetic fibres  7,5  B  
6116 99 00  –  –  Of other textile materials  7,5  B  
6117  Other made up clothing accessories, knitted or crocheted; knit ted or crocheted 
parts of garments or of clothing accessories:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 363  
Item Description  Base rate  Category  
6117 10 00  –  Shawls, scarves, mufflers, mantillas, veils and the like  11,0  B  
6117 20 00  –  Ties, bow ties and cravats  11,0  B  
6117 80  –  Other accessories:  
6117 80 10  –  –  Knitted or crocheted, elasticated or rubberised  6,8  B  
6117 80 90  –  –  Other  11,0 B  
6117 90 00  –  Parts  11,0 B  
62 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNIT­
TED OR CROCHETED  
6201  Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (i ncluding ski-jac­
kets), wind-cheaters, wind-jackets and similar articles, other than those of hea­
ding No 6203:  
– Overcoats, raincoats, car-coats, capes, cloaks and similar art icles:  
6201 11 00  –  –  Of wool or fine animal hair  11,0  B  
6201 12  –  –  Of cotton:  
6201 12 10  – – –  Of a weight, per garment, not exceeding 1 kg  11,0  B  
6201 12 90  – – –  Of a weight, per garment, exceeding 1 kg  11,0  B  
6201 13  –  –  Of man-made fibres:  
6201 13 10  – – –  Of a weight, per garment, not exceeding 1 kg  11,0  B  
6201 13 90  – – –  Of a weight, per garment, exceeding 1 kg  11,0  B  
6201 19 00  –  –  Of other textile materials  11,0  B  
– Other:  
6201 91 00  –  –  Of wool or fine animal hair  11,0  B  
6201 92 00  –  –  Of cotton  11,0  B  
6201 93 00  –  –  Of man-made fibres  11,0  B  
6201 99 00  –  –  Of other textile materials  11,0  B  
6202  Women's or girls' overcoats, car-coats, capes, cloaks, anoraks  (including ski- 
jackets), wind-cheaters, wind-jackets and similar articles, oth er than those of 
heading No 6204:  
– Overcoats, raincoats, car-coats, capes, cloaks and similar art icles:  
6202 11 00  –  –  Of wool or fine animal hair  11,0  B  
6202 12  –  –  Of cotton:  
6202 12 10  – – –  Of a weight, per garment, not exceeding 1 kg  11,0  B  
6202 12 90  – – –  Of a weight, per garment, exceeding 1 kg  11,0  B  
6202 13  –  –  Of man-made fibres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 364  
Item Description  Base rate  Category  
6202 13 10  – – –  Of a weight, per garment, not exceeding 1 kg  11,0  B  
6202 13 90  – – –  Of a weight, per garment, exceeding 1 kg  11,0  B  
6202 19 00  –  –  Of other textile materials  11,0  B  
– Other:  
6202 91 00  –  –  Of wool or fine animal hair  11,0  B  
6202 92 00  –  –  Of cotton  11,0  B  
6202 93 00  –  –  Of man-made fibres  11,0  B  
6202 99 00  –  –  Of other textile materials  11,0  B  
6203  Men's or boys' suits, ensembles, jackets, blazers, trousers, b ib and brace overalls, 
breeches and shorts (other than swimwear):  
– Suits:  
6203 11 00  –  –  Of wool or fine animal hair  11,0  B  
6203 12 00  –  –  Of synthetic fibres  11,0  B  
6203 19  –  –  Of other textile materials:  
6203 19 10  – – –  Of cotton  11,0  B  
6203 19 30  – – –  Of artificial fibres  11,0  B  
6203 19 90  – – –  Other  11,0 B  
– Ensembles:  
6203 21 00  –  –  Of wool or fine animal hair  11,0  B  
6203 22  –  –  Of cotton:  
6203 22 10  – – –  Industrial and occupational  11,0  B  
6203 22 80  – – –  Other  11,0 B  
6203 23  –  –  Of synthetic fibres:  
6203 23 10  – – –  Industrial and occupational  11,0  B  
6203 23 80  – – –  Other  11,0 B  
6203 29  –  –  Of other textile materials:  
– – – Of artificial fibres:  
6203 29 11  – – – –  Industrial and occupational  11,0  B  
6203 29 18  – – – –  Other  11,0 B  
6203 29 90  – – –  Other  11,0 B  
– Jackets and blazers:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 365  
Item Description  Base rate  Category  
6203 31 00  –  –  Of wool or fine animal hair  11,0  B  
6203 32  –  –  Of cotton:  
6203 32 10  – – –  Industrial and occupational  11,0  B  
6203 32 90  – – –  Other  11,0 B  
6203 33  –  –  Of synthetic fibres:  
6203 33 10  – – –  Industrial and occupational  11,0  B  
6203 33 90  – – –  Other  11,0 B  
6203 39  –  –  Of other textile materials:  
– – – Of artificial fibres:  
6203 39 11  – – – –  Industrial and occupational  11,0  B  
6203 39 19  – – – –  Other  11,0 B  
6203 39 90  – – –  Other  11,0 B  
– Trousers, bib and brace overalls, breeches and shorts:  
6203 41  –  –  Of wool or fine animal hair:  
6203 41 10  – – –  Trousers and breeches  11,0  B  
6203 41 30  – – –  Bib and brace overalls  11,0  B  
6203 41 90  – – –  Other  11,0 B  
6203 42  –  –  Of cotton:  
– – – Trousers and breeches:  
6203 42 11  – – – –  Industrial and occupational  11,0  B  
– – – –  Other:  
6203 42 31  – – – – –  Of denim  11,0  B  
6203 42 33  – – – – –  Of cut corduroy  11,0  B  
6203 42 35  – – – – –  Other  11,0  B  
– – – Bib and brace overalls:  
6203 42 51  – – – –  Industrial and occupational  11,0  B  
6203 42 59  – – – –  Other  11,0 B  
6203 42 90  – – –  Other  11,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 366  
Item Description  Base rate  Category  
6203 43  –  –  Of synthetic fibres:  
– – – Trousers and breeches:  
6203 43 11  – – – –  Industrial and occupational  11,0  B  
6203 43 19  – – – –  Other  11,0 B  
– – – Bib and brace overalls:  
6203 43 31  – – – –  Industrial and occupational  11,0  B  
6203 43 39  – – – –  Other  11,0 B  
6203 43 90  – – –  Other  11,0 B  
6203 49  –  –  Of other textile materials:  
– – – Of artificial fibres:  
– – – –  Trousers and breeches:  
6203 49 11  – – – – –  Industrial and occupational  11,0  B  
6203 49 19  – – – – –  Other  11,0  B  
– – – –  Bib and brace overalls:  
6203 49 31  – – – – –  Industrial and occupational  11,0  B  
6203 49 39  – – – – –  Other  11,0  B  
6203 49 50  – – – –  Other  11,0 B  
6203 49 90  – – –  Other  11,0 B  
6204  Women's or girls' suits, ensembles, jackets, blazers, dresses,  skirts, divided 
skirts, trousers, bib and brace overalls, breeches and shorts ( other than swim­
wear):  
– Suits:  
6204 11 00  –  –  Of wool or fine animal hair  11,0  B  
6204 12 00  –  –  Of cotton  11,0  B  
6204 13 00  –  –  Of synthetic fibres  11,0  B  
6204 19  –  –  Of other textile materials:  
6204 19 10  – – –  Of artificial fibres  11,0  B  
6204 19 90  – – –  Other  11,0 B  
– Ensembles:  
6204 21 00  –  –  Of wool or fine animal hair  11,0  B  
6204 22  –  –  Of cotton:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 367  
Item Description  Base rate  Category  
6204 22 10  – – –  Industrial and occupational  11,0  B  
6204 22 80  – – –  Other  11,0 B  
6204 23  –  –  Of synthetic fibres:  
6204 23 10  – – –  Industrial and occupational  11,0  B  
6204 23 80  – – –  Other  11,0 B  
6204 29  –  –  Of other textile materials:  
– – – Of artificial fibres:  
6204 29 11  – – – –  Industrial and occupational  11,0  B  
6204 29 18  – – – –  Other  11,0 B  
6204 29 90  – – –  Other  11,0 B  
– Jackets and blazers:  
6204 31 00  –  –  Of wool or fine animal hair  11,0  B  
6204 32  –  –  Of cotton:  
6204 32 10  – – –  Industrial and occupational  11,0  B  
6204 32 90  – – –  Other  11,0 B  
6204 33  –  –  Of synthetic fibres:  
6204 33 10  – – –  Industrial and occupational  11,0  B  
6204 33 90  – – –  Other  11,0 B  
6204 39  –  –  Of other textile materials:  
– – – Of artificial fibres:  
6204 39 11  – – – –  Industrial and occupational  11,0  B  
6204 39 19  – – – –  Other  11,0 B  
6204 39 90  – – –  Other  11,0 B  
– Dresses:  
6204 41 00  –  –  Of wool or fine animal hair  11,0  B  
6204 42 00  –  –  Of cotton  11,0  B  
6204 43 00  –  –  Of synthetic fibres  11,0  B  
6204 44 00  –  –  Of artificial fibres  11,0  B  
6204 49  –  –  Of other textile materials:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 368  
Item Description  Base rate  Category  
6204 49 10  – – –  Of silk or silk waste  11,0  B  
6204 49 90  – – –  Other  11,0 B  
– Skirts and divided skirts:  
6204 51 00  –  –  Of wool or fine animal hair  11,0  B  
6204 52 00  –  –  Of cotton  11,0  B  
6204 53 00  –  –  Of synthetic fibres  11,0  B  
6204 59  –  –  Of other textile materials:  
6204 59 10  – – –  Of artificial fibres  11,0  B  
6204 59 90  – – –  Other  11,0 B  
– Trousers, bib and brace overalls, breeches and shorts:  
6204 61  –  –  Of wool or fine animal hair:  
6204 61 10  – – –  Trousers and breeches  11,0  B  
6204 61 80  – – –  Bib and brace overalls  11,0  B  
6204 61 90  – – –  Other  11,0 B  
6204 62  –  –  Of cotton:  
– – – Trousers and breeches:  
6204 62 11  – – – –  Industrial and occupational  11,0  B  
– – – –  Other:  
6204 62 31  – – – – –  Of denim  11,0  B  
6204 62 33  – – – – –  Of cut corduroy  11,0  B  
6204 62 39  – – – – –  Other  11,0  B  
– – – Bib and brace overalls:  
6204 62 51  – – – –  Industrial and occupational  11,0  B  
6204 62 59  – – – –  Other  11,0 B  
6204 62 90  – – –  Other  11,0 B  
6204 63  –  –  Of synthetic fibres:  
– – – Trousers and breeches:  
6204 63 11  – – – –  Industrial and occupational  11,0  B  
6204 63 18  – – – –  Other  11,0 B  
– – – Bib and brace overalls:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 369  
Item Description  Base rate  Category  
6204 63 31  – – – –  Industrial and occupational  11,0  B  
6204 63 39  – – – –  Other  11,0 B  
6204 63 90  – – –  Other  11,0 B  
6204 69  –  –  Of other textile materials:  
– – – Of artificial fibres:  
– – – –  Trousers and breeches:  
6204 69 11  – – – – –  Industrial and occupational  11,0  B  
6204 69 18  – – – – –  Other  11,0  B  
– – – –  Bib and brace overalls:  
6204 69 31  – – – – –  Industrial and occupational  11,0  B  
6204 69 39  – – – – –  Other  11,0  B  
6204 69 50  – – – –  Other  11,0 B  
6204 69 90  – – –  Other  11,0 B  
6205  Men's or boys' shirts:  
6205 10 00  –  Of wool or fine animal hair  10,2  B  
6205 20 00  –  Of cotton  10,2 B  
6205 30 00  –  Of man-made fibres  10,2  B  
6205 90  –  Of other textile materials:  
6205 90 10  –  –  Of flax or ramie  10,2  B  
6205 90 90  –  –  Other  10,2 B  
6206  Women's or girls' blouses, shirts and shirt-blouses:  
6206 10 00  –  Of silk or silk waste  11,0  B  
6206 20 00  –  Of wool or fine animal hair  11,0  B  
6206 30 00  –  Of cotton  11,0 B  
6206 40 00  –  Of man-made fibres  11,0  B  
6206 90  –  Of other textile materials:  
6206 90 10  –  –  Of flax or ramie  11,0  B  
6206 90 90  –  –  Other  11,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 370  
Item Description  Base rate  Category  
6207  Men's or boys' singlets and other vests, underpants, briefs, n ightshirts, pyjamas, 
bathrobes, dressing gowns and similar articles:  
– Underpants and briefs:  
6207 11 00  –  –  Of cotton  10,2  B  
6207 19 00  –  –  Of other textile materials  10,2  B  
– Nightshirts and pyjamas:  
6207 21 00  –  –  Of cotton  10,2  B  
6207 22 00  –  –  Of man-made fibres  10,2  B  
6207 29 00  –  –  Of other textile materials  10,2  B  
– Other:  
6207 91  –  –  Of cotton:  
6207 91 10  – – –  Bathrobes, dressing gowns and similar articles of terry towell ing and simi­
lar woven terry fabrics  11,0 B  
6207 91 90  – – –  Other  11,0 B  
6207 92 00  –  –  Of man-made fibres  11,0  B  
6207 99 00  –  –  Of other textile materials  11,0  B  
6208  Women's or girls' singlets and other vests, slips, petticoats,  briefs, panties, night­
dresses, pyjamas, négligés, bathrobes, dressing gowns and simil ar articles:  
– Slips and petticoats:  
6208 11 00  –  –  Of man-made fibres  10,2  B  
6208 19  –  –  Of other textile materials:  
6208 19 10  – – –  Of cotton  10,2  B  
6208 19 90  – – –  Other  10,2 B  
– Nightdresses and pyjamas:  
6208 21 00  –  –  Of cotton  10,2  B  
6208 22 00  –  –  Of man-made fibres  10,2  B  
6208 29 00  –  –  Of other textile materials  10,2  B  
– Other:  
6208 91  –  –  Of cotton:  
– – – Négligés, bathrobes, dressing gowns and similar articles:  
6208 91 11  – – – –  Of terry towelling and similar woven terry fabrics  11,0  B  
6208 91 19  – – – –  Other  11,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 371  
Item Description  Base rate  Category  
6208 91 90  – – –  Other  11,0 B  
6208 92  –  –  Of man-made fibres:  
6208 92 10  – – –  Négligés, bathrobes, dressing gowns and similar articles  11,0  B  
6208 92 90  – – –  Other  11,0 B  
6208 99 00  –  –  Of other textile materials  11,0  B  
6209  Babies' garments and clothing accessories:  
6209 10 00  –  Of wool or fine animal hair  8,9  B  
6209 20 00  –  Of cotton  8,9 B  
6209 30 00  –  Of synthetic fibres  8,9  B  
6209 90 00  –  Of other textile materials  8,9  B  
6210  Garments, made up of fabrics of heading No 5602, 5603, 5903, 5 906 or 5907:  
6210 10  –  Of fabrics of heading No 5602 or 5603:  
6210 10 10  –  –  Of fabrics of heading No 5602  11,0  B  
– – Of fabrics of heading No 5603:  
6210 10 91  – – –  In sterile packs  11,0  B  
6210 10 99  – – –  Other  11,0 B  
6210 20 00  –  Other garments, of the type described in subheadings 6201 11 t o 6201 19  11,0  B  
6210 30 00  –  Other garments, of the type described in subheadings 6202 11 t o 6202 19  11,0  B  
6210 40 00  –  Other men's or boys' garments  11,0  B  
6210 50 00  –  Other women's or girls' garments  11,0  B  
6211  Track suits, ski suits and swimwear; other garments:  
– Swimwear:  
6211 11 00  –  –  Men's or boys'  11,0  B  
6211 12 00  –  –  Women's or girls'  11,0  B  
6211 20 00  –  Ski suits  11,0 B  
– Other garments, men's or boys':  
6211 31 00  –  –  Of wool or fine animal hair  11,0  B  
6211 32  –  –  Of cotton:  
6211 32 10  – – –  Industrial and occupational clothing  11,0  B  
– – – Track suits with lining:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 372  
Item Description  Base rate  Category  
6211 32 31  – – – –  With an outer shell of a single identical fabric  11,0  B  
– – – –  Other:  
6211 32 41  – – – – –  Upper parts  11,0  B  
6211 32 42  – – – – –  Lower parts  11,0  B  
6211 32 90  – – –  Other  11,0 B  
6211 33  –  –  Of man-made fibres:  
6211 33 10  – – –  Industrial and occupational clothing  11,0  B  
– – – Track suits with lining:  
6211 33 31  – – – –  With an outer shell of a single identical fabric  11,0  B  
– – – –  Other:  
6211 33 41  – – – – –  Upper parts  11,0  B  
6211 33 42  – – – – –  Lower parts  11,0  B  
6211 33 90  – – –  Other  11,0 B  
6211 39 00  –  –  Of other textile materials  11,0  B  
– Other garments, women's or girls':  
6211 41 00  –  –  Of wool or fine animal hair  11,0  B  
6211 42  –  –  Of cotton:  
6211 42 10  – – –  Aprons, overalls, smock-overalls and other industrial and occu pational clot­
hing (whether or not also suitable for domestic use)  11,0 B  
– – – Track suits with lining:  
6211 42 31  – – – –  With an outer shell of a single identical fabric  11,0  B  
– – – –  Other:  
6211 42 41  – – – – –  Upper parts  11,0  B  
6211 42 42  – – – – –  Lower parts  11,0  B  
6211 42 90  – – –  Other  11,0 B  
6211 43  –  –  Of man-made fibres:  
6211 43 10  – – –  Aprons, overalls, smock-overalls and other industrial and occu pational clot­
hing (whether or not also suitable for domestic use)  11,0 B  
– – – Track suits with lining:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 373  
Item Description  Base rate  Category  
6211 43 31  – – – –  With an outer shell of a single identical fabric  11,0  B  
– – – –  Other:  
6211 43 41  – – – – –  Upper parts  11,0  B  
6211 43 42  – – – – –  Lower parts  11,0  B  
6211 43 90  – – –  Other  11,0 B  
6211 49 00  –  –  Of other textile materials  11,0  B  
6212  Brassières, girdles, corsets, braces, suspenders, garters and similar articles and 
parts thereof, whether or not knitted or crocheted:  
6212 10 00  –  Brassières  5,5 B  
6212 20 00  –  Girdles and panty-girdles  5,5  B  
6212 30 00  –  Corselettes  5,5 B  
6212 90 00  –  Other  5,5 B  
6213  Handkerchiefs:  
6213 10 00  –  Of silk or silk waste  8,5  B  
6213 20 00  –  Of cotton  8,5 B  
6213 90 00  –  Of other textile materials  8,5  B  
6214  Shawls, scarves, mufflers, mantillas, veils and the like:  
6214 10 00  –  Of silk or silk waste  6,8  B  
6214 20 00  –  Of wool or fine animal hair  6,8  B  
6214 30 00  –  Of synthetic fibres  6,8  B  
6214 40 00  –  Of artificial fibres  6,8  B  
6214 90  –  Of other textile materials:  
6214 90 10  –  –  Of cotton  6,8 B  
6214 90 90  –  –  Other  6,8 B  
6215  Ties, bow ties and cravats:  
6215 10 00  –  Of silk or silk waste  5,3  B  
6215 20 00  –  Of man-made fibres  5,3  B  
6215 90 00  –  Of other textile materials  5,3  B  
6216 00 00  Gloves, mittens and mitts  6,4  B  
6217  Other made up clothing accessories; parts of garments or of cl othing accessories, 
other than those of heading No 6212:  
6217 10 00  –  Accessories  5,3  B  
6217 90 00  –  Parts  11,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 374  
Item Description  Base rate  Category  
63 OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND 
WORN TEXTILE ARTICLES; RAGS  
I. OTHER MADE UP TEXTILE ARTICLES  
6301  Blankets and travelling rugs:  
6301 10 00  –  Electric blankets  5,8  B  
6301 20  –  Blankets (other than electric blankets) and travelling rugs, o f wool or of fine 
animal hair:  
6301 20 10  –  –  Knitted or crocheted  10,2  B  
– – Other:  
6301 20 91  – – –  Wholly of wool or fine animal hair  11,0  B  
6301 20 99  – – –  Other  11,0 B  
6301 30  –  Blankets (other than electric blankets) and travelling rugs, o f cotton:  
6301 30 10  –  –  Knitted or crocheted  10,2  B  
6301 30 90  –  –  Other  6,3 B  
6301 40  –  Blankets (other than electric blankets) and travelling rugs, o f synthetic fibres:  
6301 40 10  –  –  Knitted or crocheted  10,2  B  
6301 40 90  –  –  Other  11,0 B  
6301 90  –  Other blankets and travelling rugs:  
6301 90 10  –  –  Knitted or crocheted  10,2  B  
6301 90 90  –  –  Other  11,0 B  
6302  Bed linen, table linen, toilet linen and kitchen linen:  
6302 10  –  Bed linen, knitted or crocheted:  
6302 10 10  –  –  Of cotton  10,2  B  
6302 10 90  –  –  Of other textile materials  10,2  B  
– Other bed linen, printed:  
6302 21 00  –  –  Of cotton  10,2  B  
6302 22  –  –  Of man-made fibres:  
6302 22 10  – – –  Nonwovens  5,8  B  
6302 22 90  – – –  Other  10,2 B  
6302 29  –  –  Of other textile materials:  
6302 29 10  – – –  Of flax or ramie  10,2  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 375  
Item Description  Base rate  Category  
6302 29 90  – – –  Of other textile materials  10,2  B  
– Other bed linen:  
6302 31  –  –  Of cotton:  
6302 31 10  – – –  Mixed with flax  10,2  B  
6302 31 90  – – –  Other  10,2 B  
6302 32  –  –  Of man-made fibres:  
6302 32 10  – – –  Nonwovens  5,8  B  
6302 32 90  – – –  Other  10,2 B  
6302 39  –  –  Of other textile materials:  
6302 39 10  – – –  Of flax  10,2 B  
6302 39 30  – – –  Of ramie  10,2  B  
6302 39 90  – – –  Of other textile materials  10,2  B  
6302 40 00  –  Table linen, knitted or crocheted  10,2  B  
– Other table linen:  
6302 51  –  –  Of cotton:  
6302 51 10  – – –  Mixed with flax  10,2  B  
6302 51 90  – – –  Other  10,2 B  
6302 52 00  –  –  Of flax  10,2 B  
6302 53  –  –  Of man-made fibres:  
6302 53 10  – – –  Nonwovens  5,8  B  
6302 53 90  – – –  Other  10,2 B  
6302 59 00  –  –  Of other textile materials  10,2  B  
6302 60 00  –  Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of 
cotton  10,2 B  
– Other:  
6302 91  –  –  Of cotton:  
6302 91 10  – – –  Mixed with flax  10,2  B  
6302 91 90  – – –  Other  10,2 B  
6302 92 00  –  –  Of flax  10,2 B  
6302 93  –  –  Of man-made fibres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 376  
Item Description  Base rate  Category  
6302 93 10  – – –  Nonwovens  5,8  B  
6302 93 90  – – –  Other  10,2 B  
6302 99 00  –  –  Of other textile materials  10,2  B  
6303  Curtains (including drapes) and interior blinds; curtain or be d valances:  
– Knitted or crocheted:  
6303 11 00  –  –  Of cotton  10,2  B  
6303 12 00  –  –  Of synthetic fibres  10,2  B  
6303 19 00  –  –  Of other textile materials  10,2  B  
– Other:  
6303 91 00  –  –  Of cotton  10,2  B  
6303 92  –  –  Of synthetic fibres:  
6303 92 10  – – –  Nonwovens  5,8  B  
6303 92 90  – – –  Other  10,2 B  
6303 99  –  –  Of other textile materials:  
6303 99 10  – – –  Nonwovens  5,8  B  
6303 99 90  – – –  Other  10,2 B  
6304  Other furnishing articles, excluding those of heading No 9404:  
– Bedspreads:  
6304 11 00  –  –  Knitted or crocheted  10,2  B  
6304 19  –  –  Other:  
6304 19 10  – – –  Of cotton  10,2  B  
6304 19 30  – – –  Of flax or ramie  10,2  B  
6304 19 90  – – –  Of other textile materials  10,2  B  
– Other:  
6304 91 00  –  –  Knitted or crocheted  10,2  B  
6304 92 00  –  –  Not knitted or crocheted, of cotton  10,2  B  
6304 93 00  –  –  Not knitted or crocheted, of synthetic fibres  10,2  B  
6304 99 00  –  –  Not knitted or crocheted, of other textile materials  10,2  B  
6305  Sacks and bags, of a kind used for the packing of goods:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 377  
Item Description  Base rate  Category  
6305 10  –  Of jute or of other textile bast fibres of heading No 5303:  
6305 10 10  –  –  Used  1,7 A  
6305 10 90  –  –  Other  3,4 B  
6305 20 00  –  Of cotton  6,1 B  
– Of man-made textile materials:  
6305 32  –  –  Flexible intermediate bulk containers:  
– – – Of polyethylene or polypropylene strip or the like:  
6305 32 11  – – – –  Knitted or crocheted  10,2  B  
– – – –  Other:  
6305 32 81  – – – – –  Of fabric weighing 120 g/m  2 or less  6,1  B  
6305 32 89  – – – – –  Of fabric weighing more than 120 g/m  2 6,1 B  
6305 32 90  – – –  Other  6,1 B  
6305 33  –  –  Other, of polyethylene or polypropylene strip or the like:  
6305 33 10  – – –  Knitted or crocheted  10,2  B  
– – – Other:  
6305 33 91  – – – –  Of fabric weighing 120 g/m  2 or less  6,1  B  
6305 33 99  – – – –  Of fabric weighing more than 120 g/m  2 6,1 B  
6305 39 00  –  –  Other  6,1 B  
6305 90 00  –  Of other textile materials  5,2  B  
6306  Tarpaulins, awnings and sunblinds; tents; sails for boats, sai lboards or landcraft; 
camping goods:  
– Tarpaulins, awnings and sunblinds:  
6306 11 00  –  –  Of cotton  11,0  B  
6306 12 00  –  –  Of synthetic fibres  11,0  B  
6306 19 00  –  –  Of other textile materials  11,0  B  
– Tents:  
6306 21 00  –  –  Of cotton  11,0  B  
6306 22 00  –  –  Of synthetic fibres  11,0  B  
6306 29 00  –  –  Of other textile materials  11,0  B  
– Sails:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 378  
Item Description  Base rate  Category  
6306 31 00  –  –  Of synthetic fibres  11,0  B  
6306 39 00  –  –  Of other textile materials  11,0  B  
– Pneumatic mattresses:  
6306 41 00  –  –  Of cotton  11,0  B  
6306 49 00  –  –  Of other textile materials  11,0  B  
– Other:  
6306 91 00  –  –  Of cotton  11,0  B  
6306 99 00  –  –  Of other textile materials  11,0  B  
6307  Other made up articles, including dress patterns:  
6307 10  –  Floor-cloths, dish-cloths, dusters and similar cleaning cloths : 
6307 10 10  –  –  Knitted or crocheted  10,2  B  
6307 10 30  –  –  Nonwovens  5,8  B  
6307 10 90  –  –  Other  6,5 B  
6307 20 00  –  Life-jackets and life-belts  5,3  B  
6307 90  –  Other:  
6307 90 10  –  –  Knitted or crocheted  10,2  B  
– – Other:  
6307 90 91  – – –  Of felt  5,3 B  
6307 90 99  – – –  Other  5,3 B  
II. SETS  
6308 00 00  Sets consisting of woven fabric and yarn, whether or not with accessories, for 
making up into rugs, tapestries, embroidered table cloths or se rviettes, or similar 
textile articles, put up in packings for retail sale  10,2 B  
III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS  
6309 00 00  Worn clothing and other worn articles  4,5  B  
6310  Used or new rags, scrap twine, cordage, rope and cables and wo rn out articles of 
twine, cordage, rope or cables, of textile materials:  
6310 10  –  Sorted:  
6310 10 10  –  –  Of wool or fine or coarse animal hair  0,0  A  
6310 10 30  –  –  Of flax or cotton  0,0  A  
6310 10 90  –  –  Of other textile materials  0,0  A  
6310 90 00  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 379  
Item Description  Base rate  Category  
64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES  
6401  Waterproof footwear with outer soles and uppers of rubber or o f plastics, the 
uppers of which are neither fixed to the sole nor assembled by stitching, rive­
ting, nailing, screwing, plugging or similar processes:  
6401 10  –  Footwear incorporating a protective metal toe-cap:  
6401 10 10  –  –  With uppers of rubber  11,9  B  
6401 10 90  –  –  With uppers of plastics  11,9  B  
– Other footwear:  
6401 91  –  –  Covering the knee:  
6401 91 10  – – –  With uppers of rubber  11,9  B  
6401 91 90  – – –  With uppers of plastics  11,9  B  
6401 92  –  –  Covering the ankle but not covering the knee:  
6401 92 10  – – –  With uppers of rubber  11,9  B  
6401 92 90  – – –  With uppers of plastics  11,9  B  
6401 99  –  –  Other:  
6401 99 10  – – –  With uppers of rubber  11,9  B  
6401 99 90  – – –  With uppers of plastics  11,9  B  
6402  Other footwear with outer soles and uppers of rubber or plasti cs: 
– Sports footwear:  
6402 12  –  –  Ski-boots, cross-country ski footwear and snowboard boots:  
6402 12 10  – – –  Ski-boots and cross-country ski footwear  11,9  B  
6402 12 90  – – –  Snowboard boots  11,9  B  
6402 19 00  –  –  Other  11,9 B  
6402 20 00  –  Footwear with upper straps or thongs assembled to the sole by means of plugs  11,9  B  
6402 30 00  –  Other footwear, incorporating a protective metal toe-cap  11,9  B  
– Other footwear:  
6402 91 00  –  –  Covering the ankle  11,9  B  
6402 99  –  –  Other:  
6402 99 10  – – –  With uppers of rubber  11,9  B  
– – – With uppers of plastics:  
– – – –  Footwear with a vamp made of straps or which has one or severa l pieces 
cut out:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 380  
Item Description  Base rate  Category  
6402 99 31  – – – – –  With sole and heel combined having a height of more than 3 cm  11,9  B  
6402 99 39  – – – – –  Other  11,9  B  
6402 99 50  – – – –  Slippers and other indoor footwear  11,9  B  
– – – –  Other, with in-soles of a length:  
6402 99 91  – – – – –  Of less than 24 cm  11,9  B  
– – – – –  Of 24 cm or more:  
6402 99 93  – – – – – –  Footwear which cannot be identified as men's or women's footwe ar 11,9  B  
– – – – – –  Other:  
6402 99 96  – – – – – – –  For men  11,9  B  
6402 99 98  – – – – – – –  For women  11,9  B  
6403  Footwear with outer soles of rubber, plastics, leather or comp osition leather and 
uppers of leather:  
– Sports footwear:  
6403 12 00  –  –  Ski-boots, cross-country ski footwear and snowboard boots  5,6  B  
6403 19 00  –  –  Other  5,6 B  
6403 20 00  –  Footwear with outer soles of leather, and uppers which consist  of leather straps 
across the instep and around the big toe  5,6 B  
6403 30 00  –  Footwear made on a base or platform of wood, not having an inn er sole or a 
protective metal toe-cap  5,6 B  
6403 40 00  –  Other footwear, incorporating a protective metal toe-cap  5,6  B  
– Other footwear with outer soles of leather:  
6403 51  –  –  Covering the ankle:  
– – – Covering the ankle but no part of the calf, with in-soles of a  length:  
6403 51 11  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 51 15  – – – – –  For men  5,6  B  
6403 51 19  – – – – –  For women  5,6  B  
– – – Other, with in-soles of a length:  
6403 51 91  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 51 95  – – – – –  For men  5,6  B  
6403 51 99  – – – – –  For women  5,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 381  
Item Description  Base rate  Category  
6403 59  –  –  Other:  
– – – Footwear with a vamp made of straps or which has one or severa l pieces 
cut out:  
6403 59 11  – – – –  With sole and heel combined having a height of more than 3 cm  3,5  B  
– – – –  Other, with in-soles of a length:  
6403 59 31  – – – – –  Of less than 24 cm  5,6  B  
– – – – –  Of 24 cm or more:  
6403 59 35  – – – – – –  For men  5,6  B  
6403 59 39  – – – – – –  For women  5,6  B  
6403 59 50  – – –  Slippers and other indoor footwear  5,6  B  
– – – Other, with in-soles of a length:  
6403 59 91  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 59 95  – – – – –  For men  5,6  B  
6403 59 99  – – – – –  For women  5,6  B  
– Other footwear:  
6403 91  –  –  Covering the ankle:  
– – – Covering the ankle but no part of the calf, with in-soles of a  length:  
6403 91 11  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 91 13  – – – – –  Footwear which cannot be identified as men's or women's footwe ar 5,6  B  
– – – – –  Other:  
6403 91 16  – – – – – –  For men  5,6  B  
6403 91 18  – – – – – –  For women  5,6  B  
– – – Other, with in-soles of a length:  
6403 91 91  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 91 93  – – – – –  Footwear which cannot be identified as men's or women's footwe ar 5,6  B  
– – – – –  Other:  
6403 91 96  – – – – – –  For men  5,6  B  
6403 91 98  – – – – – –  For women  3,5  B  
6403 99  –  –  Other:  
– – – Footwear with a vamp made of straps or which has one or severa l pieces 
cut out:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 382  
Item Description  Base rate  Category  
6403 99 11  – – – –  With sole and heel combined having a height of more than 3 cm  5,6  B  
– – – –  Other, with in-soles of a length:  
6403 99 31  – – – – –  Of less than 24 cm  5,6  B  
– – – – –  Of 24 cm or more:  
6403 99 33  – – – – – –  Footwear which cannot be identified as men's or women's footwe ar 5,6  B  
– – – – – –  Other:  
6403 99 36  – – – – – – –  For men  5,6  B  
6403 99 38  – – – – – – –  For women  3,5  B  
6403 99 50  – – –  Slippers and other indoor footwear  5,6  B  
– – – Other, with in-soles of a length:  
6403 99 91  – – – –  Of less than 24 cm  5,6  B  
– – – –  Of 24 cm or more:  
6403 99 93  – – – – –  Footwear which cannot be identified as men's or women's footwe ar 5,6  B  
– – – – –  Other:  
6403 99 96  – – – – – –  For men  5,6  B  
6403 99 98  – – – – – –  For women  4,9  B  
6404  Footwear with outer soles of rubber, plastics, leather or comp osition leather and 
uppers of textile materials:  
– Footwear with outer soles of rubber or plastics:  
6404 11 00  –  –  Sports footwear; tennis shoes, basketball shoes, gym shoes, tr aining shoes 
and the like  11,9 B  
6404 19  –  –  Other:  
6404 19 10  – – –  Slippers and other indoor footwear  11,9  B  
6404 19 90  – – –  Other  11,9 B  
6404 20  –  Footwear with outer soles of leather or composition leather:  
6404 20 10  –  –  Slippers and other indoor footwear  11,9  B  
6404 20 90  –  –  Other  11,9 B  
6405  Other footwear:  
6405 10  –  With uppers of leather or composition leather:  
6405 10 10  –  –  With outer soles of wood or cork  2,4  B  ▼M1
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Item Description  Base rate  Category  
6405 10 90  –  –  With outer soles of other materials  2,4  B  
6405 20  –  With uppers of textile materials:  
6405 20 10  –  –  With outer soles of wood or cork  2,4  B  
– – With outer soles of other materials:  
6405 20 91  – – –  Slippers and other indoor footwear  2,8  B  
6405 20 99  – – –  Other  2,8 B  
6405 90  –  Other:  
6405 90 10  –  –  With outer soles of rubber, plastics, leather or composition l eather  11,9  B  
6405 90 90  –  –  With outer soles of other materials  2,8  B  
6406  Parts of footwear (including uppers whether or not attached to  soles other than 
outer soles); removable in-soles, heel cushions and similar art icles; gaiters, 
leggings and similar articles, and parts thereof:  
6406 10  –  Uppers and parts thereof, other than stiffeners:  
– – Of leather:  
6406 10 11  – – –  Uppers  2,3 B  
6406 10 19  – – –  Parts of uppers  2,3  B  
6406 10 90  –  –  Of other materials  2,3  B  
6406 20  –  Outer soles and heels, of rubber or plastics:  
6406 20 10  –  –  Of rubber  2,3  B  
6406 20 90  –  –  Of plastics  2,3  B  
– Other:  
6406 91 00  –  –  Of wood  2,3 B  
6406 99  –  –  Of other materials:  
6406 99 10  – – –  Gaiters, leggings and similar articles and parts thereof  2,5  B  
6406 99 30  – – –  Assemblies of uppers affixed to inner soles or to other sole c omponents, 
but without outer soles  2,5 B  
6406 99 50  – – –  Removable in-soles and other removable accessories  2,3  B  
6406 99 60  – – –  Outer soles of leather or composition leather  2,3  B  
6406 99 80  – – –  Other  2,3 B  
65 HEADGEAR AND PARTS THEREOF  
6501 00 00  Hat-forms, hat bodies and hoods of felt, neither blocked to sh ape nor with made 
brims; plateaux and manchons (including slit manchons), of felt  0,0 A  
6502 00 00  Hat-shapes, plaited or made by assembling strips of any materi al, neither bloc­
ked to shape, nor with made brims, nor lined, nor trimmed  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 384  
Item Description  Base rate  Category  
6503  Felt hats and other felt headgear, made from the hat bodies, h oods or plateaux of 
heading No 6501, whether or not lined or trimmed:  
6503 00 10  –  Of fur felt or of felt of wool and fur  0,0  A  
6503 00 90  –  Other  0,0 A  
6504 00 00  Hats and other headgear, plaited or made by assembling strips of any material, 
whether or not lined or trimmed  0,0 A  
6505  Hats and other headgear, knitted or crocheted, or made up from  lace, felt or 
other textile fabric, in the piece (but not in strips), whether  or not lined or 
trimmed; hair-nets of any material, whether or not lined or tri mmed:  
6505 10 00  –  Hair-nets  0,0 A  
6505 90  –  Other:  
6505 90 10  –  –  Berets, bonnets, skull-caps, fezzes, tarbooshes and the like  0,0  A  
6505 90 30  –  –  Peaked caps  0,0  A  
6505 90 90  –  –  Other  0,0 A  
6506  Other headgear, whether or not lined or trimmed:  
6506 10  –  Safety headgear:  
6506 10 10  –  –  Of plastics  0,0  A  
6506 10 80  –  –  Of other materials  0,0  A  
– Other:  
6506 91 00  –  –  Of rubber or of plastics  0,0  A  
6506 92 00  –  –  Of furskin  0,0  A  
6506 99 00  –  –  Of other materials  0,0  A  
6507 00 00  Head-bands, linings, covers, hat foundations, hat frames, peak s and chinstraps, 
for headgear  0,0 A  
66 UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, 
WHIPS, RIDING-CROPS AND PARTS THEREOF  
6601  Umbrellas and sun umbrellas (including walking-stick umbrellas , garden umbre­
llas and similar umbrellas):  
6601 10 00  –  Garden or similar umbrellas  1,6  A  
– Other:  
6601 91 00  –  –  Having a telescopic shaft  1,6  A  
6601 99  –  –  Other:  
– – – With a cover of woven textile materials:  
6601 99 11  – – – –  Of man-made fibres  1,6  A  
6601 99 19  – – – –  Of other textile materials  1,6  A  
6601 99 90  – – –  Other  1,6 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 385  
Item Description  Base rate  Category  
6602 00 00  Walking-sticks, seat-sticks, whips, riding-crops and the like  0,0  A  
6603  Parts, trimmings and accessories of articles of heading No 660 1 or 6602:  
6603 10 00  –  Handles and knobs  0,0  A  
6603 20 00  –  Umbrella frames, including frames mounted on shafts (sticks)  1,8  A  
6603 90 00  –  Other  1,7 A  
67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEAT­
HERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN 
HAIR  
6701 00 00  Skins and other parts of birds with their feathers or down, fe athers, parts of 
feathers, down and articles thereof (other than goods of headin g No 0505 and 
worked quills and scapes)  0,0 A  
6702  Artificial flowers, foliage and fruit and parts thereof; artic les made of artificial 
flowers, foliage or fruit:  
6702 10 00  –  Of plastics  0,0 A  
6702 90 00  –  Of other materials  0,0  A  
6703 00 00  Human hair, dressed, thinned, bleached or otherwise worked; wo ol or other 
animal hair or other textile materials, prepared for use in mak ing wigs or the like  0,0 A  
6704  Wigs, false beards, eyebrows and eyelashes, switches and the l ike, of human or 
animal hair or of textile materials; articles of human hair not  elsewhere specified 
or included:  
– Of synthetic textile materials:  
6704 11 00  –  –  Complete wigs  0,0  A  
6704 19 00  –  –  Other  0,0 A  
6704 20 00  –  Of human hair  0,0  A  
6704 90 00  –  Of other materials  0,0  A  
68 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMI­
LAR MATERIALS  
6801 00 00  Setts, curbstones and flagstones, of natural stone (except sla te) 0,0  A  
6802  Worked monumental or building stone (except slate) and article s thereof, other 
than goods of heading No 6801; mosaic cubes and the like, of na tural stone 
(including slate), whether or not on a backing; artificially co loured granules, 
chippings and powder, of natural stone (including slate):  
6802 10 00  –  Tiles, cubes and similar articles, whether or not rectangular (including square), 
the largest surface area of which is capable of being enclosed in a square the 
side of which is less than 7 cm; artificially coloured granules , chippings and 
powder  0,0 A  
– Other monumental or building stone and articles thereof, simpl y cut or sawn, 
with a flat or even surface:  
6802 21 00  –  –  Marble, travertine and alabaster  0,0  A  
6802 22 00  –  –  Other calcareous stone  0,0  A  
6802 23 00  –  –  Granite  0,0 A  
6802 29 00  –  –  Other stone  0,0  A  
– Other:  
6802 91  –  –  Marble, travertine and alabaster:  
6802 91 10  – – –  Polished alabaster, decorated or otherwise worked, but not car ved 0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 386  
Item Description  Base rate  Category  
6802 91 90  – – –  Other  0,0 A  
6802 92  –  –  Other calcareous stone:  
6802 92 10  – – –  Polished, decorated or otherwise worked, but not carved  0,0  A  
6802 92 90  – – –  Other  0,0 A  
6802 93  –  –  Granite:  
6802 93 10  – – –  Polished, decorated or otherwise worked, but not carved, of a net weight of 
10 kg or more  0,0 A  
6802 93 90  – – –  Other  0,0 A  
6802 99  –  –  Other stone:  
6802 99 10  – – –  Polished, decorated or otherwise worked, but not carved, of a net weight of 
10 kg or more  0,0 A  
6802 99 90  – – –  Other  0,0 A  
6803  Worked slate and articles of slate or of agglomerated slate:  
6803 00 10  –  Roofing and wall slates  0,0  A  
6803 00 90  –  Other  0,0 A  
6804  Millstones, grindstones, grinding wheels and the like, without  frameworks, for 
grinding, sharpening, polishing, trueing or cutting, hand sharp ening or polishing 
stones, and parts thereof, of natural stone, of agglomerated na tural or artificial 
abrasives, or of ceramics, with or without parts of other mater ials: 
6804 10 00  –  Millstones and grindstones for milling, grinding or pulping  0,0  A  
– Other millstones, grindstones, grinding wheels and the like:  
6804 21 00  –  –  Of agglomerated synthetic or natural diamond  0,0  A  
6804 22  –  –  Of other agglomerated abrasives or of ceramics:  
– – – Of artificial abrasives, with binder:  
– – – –  Of synthetic or artificial resin:  
6804 22 12  – – – – –  Not reinforced  0,0  A  
6804 22 18  – – – – –  Reinforced  0,0  A  
6804 22 30  – – – –  Of ceramics or silicates  0,0  A  
6804 22 50  – – – –  Of other materials  0,0  A  
6804 22 90  – – –  Other  0,0 A  
6804 23 00  –  –  Of natural stone  0,0  A  
6804 30 00  –  Hand sharpening or polishing stones  0,0  A  
6805  Natural or artificial abrasive powder or grain, on a base of t extile material, of 
paper, of paperboard or of other materials, whether or not cut to shape or sewn 
or otherwise made up:  
6805 10 00  –  On a base of woven textile fabric only  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 387  
Item Description  Base rate  Category  
6805 20 00  –  On a base of paper or paperboard only  0,0  A  
6805 30  –  On a base of other materials:  
6805 30 10  –  –  On a base of woven textile fabric combined with paper or paper board  0,0  A  
6805 30 20  –  –  On a base of vulcanized fibre  0,0  A  
6805 30 80  –  –  Other  0,0 A  
6806  Slag wool, rock wool and similar mineral wools; exfoliated ver miculite, expan­
ded clays, foamed slag and similar expanded mineral materials; mixtures and 
articles of heat-insulating, sound-insulating or sound absorbin g mineral mate­
rials, other than those of heading No 6811 or 6812 or of Chapte r 69:  
6806 10 00  –  Slag wool, rock wool and similar mineral wools (including inte rmixtures the­
reof), in bulk, sheets or rolls  0,0 A  
6806 20  –  Exfoliated vermiculite, expanded clays, foamed slag and simila r expanded 
mineral materials (including intermixtures thereof):  
6806 20 10  –  –  Expanded clays  0,0  A  
6806 20 90  –  –  Other  0,0 A  
6806 90 00  –  Other  0,0 A  
6807  Articles of asphalt or of similar material (for example, petro leum bitumen or 
coal tar pitch):  
6807 10  –  In rolls:  
6807 10 10  –  –  Roofing and facing products  0,0  A  
6807 10 90  –  –  Other  0,0 A  
6807 90 00  –  Other  0,0 A  
6808 00 00  Panels, boards, tiles, blocks and similar articles of vegetabl e fibre, of straw or of 
shavings, chips, particles, sawdust or other waste of wood, agg lomerated with 
cement, plaster or other mineral binders  0,0 A  
6809  Articles of plaster or of compositions based on plaster:  
– Boards, sheets, panels, tiles and similar articles, not orname nted:  
6809 11 00  –  –  Faced or reinforced with paper or paperboard only  0,0  A  
6809 19 00  –  –  Other  0,0 A  
6809 90 00  –  Other articles  0,0  A  
6810  Articles of cement, of concrete or of artificial stone, whethe r or not reinforced:  
– Tiles, flagstones, bricks and similar articles:  
6810 11  –  –  Building blocks and bricks:  
6810 11 10  – – –  Of light concrete (with a basis of crushed pumice, granulated slag, etc.)  0,0  A  
6810 11 90  – – –  Other  0,0 A  
6810 19  –  –  Other:  
6810 19 10  – – –  Roofing tiles  0,0  A  
– – – Other tiles and paving:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 388  
Item Description  Base rate  Category  
6810 19 31  – – – –  Of concrete  0,0  A  
6810 19 39  – – – –  Other  0,0 A  
6810 19 90  – – –  Other  0,0 A  
– Other articles:  
6810 91  –  –  Prefabricated structural components for building or civil engi neering:  
6810 91 10  – – –  Floor components  0,0  A  
6810 91 90  – – –  Other  0,0 A  
6810 99 00  –  –  Other  0,0 A  
6811  Articles of asbestos-cement, of cellulose fibre-cement or the like: 
6811 10 00  –  Corrugated sheets  0,0  A  
6811 20  –  Other sheets, panels, tiles and similar articles:  
6811 20 11  –  –  Sheets for roofing or walls, not exceeding 40 × 60 cm, for roo fing or walls  0,0  A  
6811 20 80  –  –  Other  0,0 A  
6811 30 00  –  Tubes, pipes and tube or pipe fittings  0,0  A  
6811 90 00  –  Other articles  0,0  A  
6812  Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for 
example, thread, woven fabric, clothing, headgear, footwear, ga skets), whether 
or not reinforced, other than goods of heading No 6811 or 6813:  
6812 10 00  –  Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of 
asbestos and magnesium carbonate  0,0 A  
6812 20 00  –  Yarn and thread  0,0  A  
6812 30 00  –  Cords and string, whether or not plaited  0,0  A  
6812 40 00  –  Woven or knitted fabric  0,0  A  
6812 50 00  –  Clothing, clothing accessories, footwear and headgear  0,0  A  
6812 60 00  –  Paper, millboard and felt  0,0  A  
6812 70 00  –  Compressed asbestos fibre jointing, in sheets or rolls  0,0  A  
6812 90  –  Other:  
6812 90 10  –  –  For use in civil aircraft  0,0  A  
6812 90 90  –  –  Other  0,0 A  
6813  Friction material and articles thereof (for example, sheets, r olls, strips, segments, 
discs, washers, pads), not mounted, for brakes, for clutches or  the like, with a 
basis of asbestos, of other mineral substances or of cellulose,  whether or not 
combined with textile or other materials:  
6813 10  –  Brake linings and pads:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 389  
Item Description  Base rate  Category  
6813 10 10  –  –  With a basis of asbestos or other mineral substances, for use in civil aircraft  0,0  A  
6813 10 90  –  –  Other  0,0 A  
6813 90  –  Other:  
6813 90 10  –  –  With a basis of asbestos or other mineral substances, for use in civil aircraft  0,0  A  
6813 90 90  –  –  Other  0,0 A  
6814  Worked mica and articles of mica, including agglomerated or re constituted mica, 
whether or not on a support of paper, paperboard or other mater ials: 
6814 10 00  –  Plates, sheets and strips of agglomerated or reconstituted mic a, whether or not 
on a support  0,0 A  
6814 90  –  Other:  
6814 90 10  –  –  Sheets or splittings of mica  0,0  A  
6814 90 90  –  –  Other  0,0 A  
6815  Articles of stone or of other mineral substances (including ca rbon fibres, articles 
of carbon fibres and articles of peat), not elsewhere specified  or included:  
6815 10  –  Non-electrical articles of graphite or other carbon:  
6815 10 10  –  –  Carbon fibres and articles of carbon fibres  0,0  A  
6815 10 90  –  –  Other  0,0 A  
6815 20 00  –  Articles of peat  0,0  A  
– Other articles:  
6815 91 00  –  –  Containing magnesite, dolomite or chromite  0,0  A  
6815 99  –  –  Other:  
6815 99 10  – – –  Of refractory materials, chemically bonded  0,0  A  
6815 99 90  – – –  Other  0,0 A  
69 CERAMIC PRODUCTS  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILI ­
CEOUS EARTHS, AND REFRACTORY GOODS  
6901  Bricks, blocks, tiles and other ceramic goods of siliceous fos sil meals (for 
example, kieselguhr, tripolite or diatomite) or of similar sili ceous earths:  
6901 00 10  –  Bricks weighing more than 650 kg/m  3 0,8 A  
6901 00 90  –  Other  0,9 A  
6902  Refractory bricks, blocks, tiles and similar refractory cerami c constructional 
goods, other than those of siliceous fossil meals or similar si liceous earths:  
6902 10 00  –  Containing, by weight, singly or together, more than 50 % of t he elements Mg, 
Ca or Cr, expressed as MgO, CaO or Cr  2 O 3 0,0 A  
6902 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O 3 ), of silica (SiO  2 ) or 
of a mixture or compound of these products:  
6902 20 10  –  –  Containing, by weight, 93 % or more of silica (SiO  2 ) 0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 390  
Item Description  Base rate  Category  
6902 20 91  – – –  Containing, by weight, more than 7 % but less than 45 % of alu mina 
(Al  2 O 3 ) 0,0 A  
6902 20 99  – – –  Other  0,0 A  
6902 90 00  –  Other  0,0 A  
6903  Other refractory ceramic goods (for example, retorts, crucible s, muffles, nozzles, 
plugs, supports, cupels, tubes, pipes, sheaths and rods), other  than those of 
siliceous fossil meals or of similar siliceous earths:  
6903 10 00  –  Containing, by weight, more than 50 % of graphite or other car bon or of a 
mixture of these products  1,7 A  
6903 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O 3 ) or of a mixture or 
compound of alumina and of silica (SiO  2 ): 
6903 20 10  –  –  Containing, by weight, less than 45 % of alumina (Al  2 O 3 ) 1,7  A  
6903 20 90  –  –  Containing, by weight, 45 % or more of alumina (Al  2 O 3 ) 1,7  A  
6903 90  –  Other:  
6903 90 10  –  –  Containing, by weight, more than 25 % but not more than 50 % o f graphite 
or other carbon or of a mixture of these products  1,7 A  
6903 90 20  –  –  Containing, by weight, singly or together, more than 50 % of t he elements 
Mg, Ca or Cr, expressed as MgO, CaO or Cr  2 O 3 1,7 A  
6903 90 80  –  –  Other  1,7 A  
II. OTHER CERAMIC PRODUCTS  
6904  Ceramic building bricks, flooring blocks, support or filler ti les and the like:  
6904 10 00  –  Building bricks  0,0  A  
6904 90 00  –  Other  0,0 A  
6905  Roofing tiles, chimney-pots, cowls, chimney liners, architectu ral ornaments and 
other ceramic constructional goods:  
6905 10 00  –  Roofing tiles  0,0  A  
6905 90 00  –  Other  0,0 A  
6906 00 00  Ceramic pipes, conduits, guttering and pipe fittings  0,0  A  
6907  Unglazed ceramic flags and paving, hearth or wall tiles; ungla zed ceramic 
mosaic cubes and the like, whether or not on a backing:  
6907 10 00  –  Tiles, cubes and similar articles, whether or not rectangular,  the largest surface 
area of which is capable of being enclosed in a square the side  of which is less 
than 7 cm  3,5 B  
6907 90  –  Other:  
6907 90 10  –  –  Double tiles of the ‘Spaltplatten’ type  3,5  B  
– – Other:  
6907 90 91  – – –  Stoneware  3,5  B  
6907 90 93  – – –  Earthenware or fine pottery  3,5  B  
6907 90 99  – – –  Other  3,5 B  
6908  Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic 
cubes and the like, whether or not on a backing:  
6908 10  –  Tiles, cubes and similar articles, whether or not rectangular,  the largest surface 
area of which is capable of being enclosed in a square the side  of which is less 
than 7 cm:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 391  
Item Description  Base rate  Category  
6908 10 10  –  –  Of common pottery  4,9  B  
6908 10 90  –  –  Other  4,9 B  
6908 90  –  Other:  
– – Of common pottery:  
6908 90 11  – – –  Double tiles of the ‘Spaltplatten’ type  4,2  B  
– – – Other, of a maximum thickness:  
6908 90 21  – – – –  Not exceeding 15 mm  3,5  B  
6908 90 29  – – – –  Exceeding 15 mm  3,5  B  
– – Other:  
6908 90 31  – – –  Double tiles of the ‘Spaltplatten’ type  3,5  B  
– – – Other:  
6908 90 51  – – – –  With a face of not more than 90 cm  2 4,9 B  
– – – –  Other:  
6908 90 91  – – – – –  Stoneware  3,5  B  
6908 90 93  – – – – –  Earthenware or fine pottery  3,5  B  
6908 90 99  – – – – –  Other  3,5  B  
6909  Ceramic wares for laboratory, chemical or other technical uses ; ceramic troughs, 
tubs and similar receptacles of a kind used in agriculture; cer amic pots, jars and 
similar articles of a kind used for the conveyance or packing o f goods:  
– Ceramic wares for laboratory, chemical or other technical uses : 
6909 11 00  –  –  Of porcelain or china  1,7  A  
6909 12 00  –  –  Articles having a hardness equivalent to 9 or more on the Mohs  scale  1,7  A  
6909 19 00  –  –  Other  1,7 A  
6909 90 00  –  Other  1,7 A  
6910  Ceramic sinks, wash basins, wash basin pedestals, baths, bidet s, water closet 
pans, flushing cisterns, urinals and similar sanitary fixtures:  
6910 10 00  –  Of porcelain or china  2,4  A  
6910 90 00  –  Other  2,4 A  
6911  Tableware, kitchenware, other household articles and toilet ar ticles, of porcelain 
or china:  
6911 10 00  –  Tableware and kitchenware  8,4  B  
6911 90 00  –  Other  8,4 B  
6912  Ceramic tableware, kitchenware, other household articles and t oilet articles, 
other than of porcelain or china:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 392  
Item Description  Base rate  Category  
6912 00 10  –  Of common pottery  3,5  B  
6912 00 30  –  Stoneware  3,8 B  
6912 00 50  –  Earthenware or fine pottery  6,3  B  
6912 00 90  –  Other  4,9 B  
6913  Statuettes and other ornamental ceramic articles:  
6913 10 00  –  Of porcelain or china  4,2  B  
6913 90  –  Other:  
6913 90 10  –  –  Of common pottery  2,4  B  
– – Other:  
6913 90 91  – – –  Stoneware  4,2  B  
6913 90 93  – – –  Earthenware or fine pottery  4,2  B  
6913 90 99  – – –  Other  4,2 B  
6914  Other ceramic articles:  
6914 10 00  –  Of porcelain or china  1,7  A  
6914 90  –  Other:  
6914 90 10  –  –  Of common pottery  0,0  A  
6914 90 90  –  –  Other  0,0 A  
70 GLASS AND GLASSWARE  
7001  Cullet and other waste and scrap of glass; glass in the mass:  
7001 00 10  –  Cullet and other waste and scrap of glass  0,0  A  
– Glass in the mass:  
7001 00 91  –  –  Optical glass  1,0  A  
7001 00 99  –  –  Other  0,0 A  
7002  Glass in balls (other than microspheres of heading No 7018), r ods or tubes, 
unworked:  
7002 10 00  –  Balls  1,1 A  
7002 20  –  Rods:  
7002 20 10  –  –  Of optical glass  1,2  A  
7002 20 90  –  –  Other  1,1 A  
– Tubes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 393  
Item Description  Base rate  Category  
7002 31 00  –  –  Of fused quartz or other fused silica  1,1  A  
7002 32 00  –  –  Of other glass having a linear coefficient of expansion not ex ceeding 
5 × 10  − 6 per Kelvin within a temperature range of 0 °C to 300 °C  1,1 A  
7002 39 00  –  –  Other  1,1 A  
7003  Cast glass and rolled glass, in sheets or profiles, whether or  not having an 
absorbent, reflecting or non-reflecting layer, but not otherwis e worked:  
– Non-wired sheets:  
7003 12  –  –  Coloured throughout the mass (body tinted), opacified, flashed  or having an 
absorbent, reflecting or non-reflecting layer:  
7003 12 10  – – –  Of optical glass  0,0  A  
– – – Other:  
7003 12 91  – – – –  Having a non-reflecting layer  0,0  A  
7003 12 99  – – – –  Other  1,3 A  
7003 19  –  –  Other:  
7003 19 10  – – –  Of optical glass  0,0  A  
7003 19 90  – – –  Other  1,3 A  
7003 20 00  –  Wired sheets  1,3  A  
7003 30 00  –  Profiles  0,0 A  
7004  Drawn glass and blown glass, in sheets, whether or not having an absorbent, 
reflecting or non-reflecting layer, but not otherwise worked:  
7004 20  –  Glass, coloured throughout the mass (body tinted), opacified, flashed or having 
an absorbent, reflecting or non-reflecting layer:  
7004 20 10  –  –  Optical glass  0,0  A  
– – Other:  
7004 20 91  – – –  Having a non-reflecting layer  0,0  A  
7004 20 99  – – –  Other  1,5 A  
7004 90  –  Other glass:  
7004 90 10  –  –  Optical glass  0,0  A  
7004 90 70  –  –  Horticultural sheet glass  1,5  A  
– – Other, of a thickness:  
7004 90 92  – – –  Not exceeding 2,5 mm  1,5  A  
7004 90 98  – – –  Exceeding 2,5 mm  1,5  A  
7005  Float glass and surface ground or polished glass, in sheets, w hether or not 
having an absorbent, reflecting or non-reflecting layer, but no t otherwise wor­
ked: 
7005 10  –  Non-wired glass, having an absorbent, reflectinf or non-reflec ting layer:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 394  
Item Description  Base rate  Category  
7005 10 05  –  –  Having a non-reflecting layer  1,0  A  
– – Other, of a thickness:  
7005 10 25  – – –  Not exceeding 3,5 mm  0,7  A  
7005 10 30  – – –  Exceeding 3,5 mm but not exceeding 4,5 mm  0,7  A  
7005 10 80  – – –  Exceeding 4,5 mm  0,7  A  
– Other non-wired glass:  
7005 21  –  –  Coloured throughout the mass (body tinted), opacified, flashed  or merely 
surface ground:  
7005 21 25  – – –  Of a thickness not exceeding 3,5 mm  0,7  A  
7005 21 30  – – –  Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm  0,7  A  
7005 21 80  – – –  Of a thickness exceeding 4,5 mm  0,7  A  
7005 29  –  –  Other:  
7005 29 25  – – –  Of a thickness exceeding 3,5 mm  0,7  A  
7005 29 35  – – –  Exceeding 3,5 mm but not exceeding 4,5 mm  0,7  A  
7005 29 80  – – –  Of a thickness exceeding 4,5 mm  0,7  A  
7005 30 00  –  Wired glass  0,7  A  
7006  Glass of heading No 7003, 7004 or 7005, bent, edge-worked, eng raved, drilled, 
enamelled or otherwise worked, but not framed or fitted with ot her materials:  
7006 00 10  –  Optical glass  1,2  A  
7006 00 90  –  Other  1,2 A  
7007  Safety glass, consisting of toughened (tempered) or laminated glass:  
– Toughened (tempered) safety glass:  
7007 11  –  –  Of size and shape suitable for incorporation in vehicles, airc raft, spacecraft or 
vessels:  
7007 11 10  – – –  Of size and shape suitable for incorporation in motor vehicles  1,0  A  
7007 11 90  – – –  Other  1,0 A  
7007 19  –  –  Other:  
7007 19 10  – – –  Enamelled  1,0  A  
7007 19 20  – – –  Coloured throughout the mass (body tinted), opacified, flashed  or having an 
absorbent or reflecting layer  1,0 A  
7007 19 80  – – –  Other  1,0 A  
– Laminated safety glass:  
7007 21  –  –  Of size and shape suitable for incorporation in vehicles, airc raft, spacecraft or 
vessels:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 395  
Item Description  Base rate  Category  
7007 21 10  – – –  Windshields, not framed, for use in civil aircraft  0,0  A  
– – – Other:  
7007 21 91  – – – –  Of size and shape suitable for incorporation in motor vehicles  1,0  A  
7007 21 99  – – – –  Other  1,0 A  
7007 29 00  –  –  Other  1,0 A  
7008  Multiple-walled insulating units of glass:  
7008 00 20  –  Coloured throughout the mass (body tinted), opacified, flashed  or having an 
absorbent or reflecting layer  0,0 A  
– Other:  
7008 00 81  –  –  Consisting of two panels of glass sealed around the edges by a n airtight joint 
and separated by a layer of air, other gases or a vacuum  0,0 A  
7008 00 89  –  –  Other  0,0 A  
7009  Glass mirrors, whether or not framed, including rear-view mirr ors: 
7009 10 00  –  Rear-view mirrors for vehicles  1,4  A  
– Other:  
7009 91 00  –  –  Unframed  1,4  A  
7009 92 00  –  –  Framed  1,4 A  
7010  Carboys, bottles, flasks, jars, pots, phials, ampoules and oth er containers, of 
glass, of a kind used for the conveyance or packing of goods; p reserving jars 
of glass; stoppers, lids and other closures, of glass:  
7010 10 00  –  Ampoules  0,0 A  
7010 20 00  –  Stoppers, lids and other closures  1,7  A  
– Other, of a capacity:  
7010 91  –  –  Exceeding 1 l:  
7010 91 10  – – –  Preserving jars (sterilising jars)  1,7  A  
– – – Other:  
– – – –  For beverages and foodstuffs:  
– – – – –  Bottles:  
7010 91 21  – – – – – –  Of colourless glass  1,7  A  
7010 91 29  – – – – – –  Of coloured glass  1,7  A  
7010 91 60  – – – – –  Other  1,7  A  
7010 91 90  – – – –  For other products  1,7  A  
7010 92  –  –  Exceeding 0,33 l but not exceeding 1 l:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 396  
Item Description  Base rate  Category  
7010 92 10  – – –  Preserving jars (sterilising jars)  1,7  A  
– – – Other:  
– – – –  For beverages and foodstuffs:  
– – – – –  Bottles:  
7010 92 21  – – – – – –  Of colourless glass  1,7  A  
7010 92 29  – – – – – –  Of coloured glass  1,7  A  
7010 92 60  – – – – –  Other  1,7  A  
7010 92 90  – – – –  For other products  1,7  A  
7010 93  –  –  Exceeding 0,15 l but not exceeding 0,33 l:  
7010 93 10  – – –  Preserving jars (sterilising jars)  1,7  A  
– – – Other:  
– – – –  For beverages and foodstuffs:  
– – – – –  Bottles:  
7010 93 21  – – – – – –  Of colourless glass  1,7  A  
7010 93 29  – – – – – –  Of coloured glass  1,7  A  
– – – – –  Other, of a capacity of:  
7010 93 61  – – – – – –  0,25 l or more but not exceeding 0,33 l  1,7  A  
7010 93 69  – – – – – –  More than 0,15 l but less than 0,25 l  1,7  A  
7010 93 70  – – – –  For pharmaceutical products  1,7  A  
7010 93 90  – – – –  For other products  1,7  A  
7010 94  –  –  Not exceeding 0,15 l:  
7010 94 10  – – –  Preserving jars (sterilising jars)  1,7  A  
– – – Other:  
– – – –  For beverages and foodstuffs:  
7010 94 20  – – – – –  Bottles  1,7  A  
7010 94 60  – – – – –  Other  1,7  A  
– – – –  For pharmaceutical products, of a capacity of:  
7010 94 71  – – – – –  Exceeding 0,055 l but not exceeding 0,15 l  1,7  A  
7010 94 79  – – – – –  Not exceeding 0,055 l  1,7  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 397  
Item Description  Base rate  Category  
7010 94 90  – – – –  For other products  1,7  A  
7011  Glass envelopes (including bulbs and tubes), open, and glass p arts thereof, 
without fittings, for electric lamps, cathode-ray tubes or the like: 
7011 10 00  –  For electric lighting  1,4  A  
7011 20 00  –  For cathode-ray tubes  1,4  A  
7011 90 00  –  Other  1,4 A  
7012  Glass inners for vacuum flasks or for other vacuum vessels:  
7012 00 10  –  Unfinished  0,0 A  
7012 00 90  –  Finished  2,1 A  
7013  Glassware of a kind used for table, kitchen, toilet, office, i ndoor decoration or 
similar purposes (other than that of heading No 7010 or 7018):  
7013 10 00  –  Of glass-ceramics  7,7  B  
– Drinking glasses other than of glass-ceramics:  
7013 21  –  –  Of lead crystal:  
– – – Gathered by hand:  
7013 21 11  – – – –  Cut or otherwise decorated  7,7  B  
7013 21 19  – – – –  Other  7,7 B  
– – – Gathered mechanically:  
7013 21 91  – – – –  Cut or otherwise decorated  7,7  B  
7013 21 99  – – – –  Other  7,7 B  
7013 29  –  –  Other:  
7013 29 10  – – –  Of toughened glass  7,7  B  
– – – Other:  
– – – –  Gathered by hand:  
7013 29 51  – – – – –  Cut or otherwise decorated  7,7  B  
7013 29 59  – – – – –  Other  7,7  B  
– – – –  Gathered mechanically:  
7013 29 91  – – – – –  Cut or otherwise decorated  7,7  B  
7013 29 99  – – – – –  Other  7,7  B  
– Glassware of a kind used for table (other than drinking glasse s) or kitchen 
purposes other than of glass-ceramics:  
7013 31  –  –  Of lead crystal:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 398  
Item Description  Base rate  Category  
7013 31 10  – – –  Gathered by hand  7,7  B  
7013 31 90  – – –  Gathered mechanically  7,7  B  
7013 32 00  –  –  Of glass having a linear coefficient of expansion not exceedin g 5 × 10  − 6 per 
Kelvin within a temperature range of 0 °C to 300 °C  7,7 B  
7013 39  –  –  Other:  
7013 39 10  – – –  Of toughened glass  7,7  B  
– – – Other:  
7013 39 91  – – – –  Gathered by hand  7,7  B  
7013 39 99  – – – –  Gathered mechanically  7,7  B  
– Other glassware:  
7013 91  –  –  Of lead crystal:  
7013 91 10  – – –  Gathered by hand  7,7  B  
7013 91 90  – – –  Gathered mechanically  7,7  B  
7013 99 00  –  –  Other  7,7 B  
7014 00 00  Signalling glassware and optical elements of glass (other than  those of heading 
No 7015), not optically worked  0,0 A  
7015  Clock or watch glasses and similar glasses, glasses for non-co rrective or correc­
tive spectacles, curved, bent, hollowed or the like, not optica lly worked; hollow 
glass spheres and their segments, for the manufacture of such g lasses:  
7015 10 00  –  Glasses for corrective spectacles  1,2  A  
7015 90 00  –  Other  1,1 A  
7016  Paving blocks, slabs, bricks, squares, tiles and other article s of pressed or 
moulded glass, whether or not wired, of a kind used for buildin g or construction 
purposes; glass cubes and other glass smallwares, whether or no t on a backing, 
for mosaics or similar decorative purposes; leaded lights and t he like; multice­
llular or foam glass in blocks, panels, plates, shells or simil ar forms:  
7016 10 00  –  Glass cubes and other glass smallwares, whether or not on a ba cking, for 
mosaics or similar decorative purposes  2,8 A  
7016 90  –  Other:  
7016 90 10  –  –  Leaded lights and the like  0,0  A  
7016 90 30  –  –  Multicellular glass or foam glass  0,0  A  
7016 90 90  –  –  Other  0,0 A  
7017  Laboratory, hygienic or pharmaceutical glassware, whether or n ot graduated or 
calibrated:  
7017 10 00  –  Of fused quartz or other fused silica  1,1  A  
7017 20 00  –  Of other glass having a linear coefficient of expansion not ex ceeding 5 × 10  − 6 
per Kelvin within a temperature range of 0 °C to 300 °C  1,2 A  
7017 90 00  –  Other  1,2 A  
7018  Glass beads, imitation pearls, imitation precious or semi-prec ious stones and 
similar glass smallwares, and articles thereof other than imita tion jewellery; glass 
eyes other than prosthetic articles; statuettes and other ornam ents of lamp-wor­
ked glass, other than imitation jewellery; glass microspheres n ot exceeding 
1 mm in diameter:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 399  
Item Description  Base rate  Category  
7018 10  –  Glass beads, imitation pearls, imitation precious or semi-prec ious stones and 
similar glass smallwares:  
– – Glass beads:  
7018 10 11  – – –  Cut and mechanically polished  0,0  A  
7018 10 19  – – –  Other  2,4 A  
7018 10 30  –  –  Imitation pearls  0,0  A  
– – Imitation precious and semi-precious stones:  
7018 10 51  – – –  Cut and mechanically polished  0,0  A  
7018 10 59  – – –  Other  0,0 A  
7018 10 90  –  –  Other  0,0 A  
7018 20 00  –  Glass microspheres not exceeding 1 mm in diameter  0,0  A  
7018 90  –  Other:  
7018 90 10  –  –  Glass eyes; articles of glass smallware  0,0  A  
7018 90 90  –  –  Other  2,1 A  
7019  Glass fibres (including glass wool) and articles thereof (for example, yarn, 
woven fabrics):  
– Slivers, rovings, yarn and chopped strands:  
7019 11 00  –  –  Chopped strands, of a length of not more than 50 mm  4,9  B  
7019 12 00  –  –  Rovings  4,9 B  
7019 19  –  –  Other:  
7019 19 10  – – –  Of filaments  4,9  B  
7019 19 90  – – –  Of staple fibres  4,9  B  
– Thin sheets (voiles), webs, mats, mattresses, boards and simil ar nonwoven 
products:  
7019 31 00  –  –  Mats  4,9 B  
7019 32 00  –  –  Thin sheets (voiles)  3,5  B  
7019 39  –  –  Other:  
7019 39 10  – – –  Covered with paper or metal  3,5  B  
7019 39 90  – – –  Other  3,5 B  
7019 40 00  –  Woven fabrics of rovings  4,9  B  
– Other woven fabrics:  
7019 51 00  –  –  Of a width not exceeding 30 cm  4,9  B  
7019 52 00  –  –  Of a width exceeding 30 cm, plain weave, weighing less than 25 0g/m  2 , of 
filaments measuring per single yarn not more than 136 tex  4,9 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 400  
Item Description  Base rate  Category  
7019 59 00  –  –  Other  4,9 B  
7019 90  –  Other:  
7019 90 10  –  –  Non-textile fibres in bulk or flocks  4,9  B  
7019 90 30  –  –  Pads and casings for insultating tubes and pipes  4,9  B  
– – Other:  
7019 90 91  – – –  Of textile fibres  4,9  B  
7019 90 99  – – –  Other  4,9 B  
7020  Other articles of glass:  
7020 00 05  –  Quartz reactor tubes and holders designed for insertion into d iffusion and 
oxidation furnaces for production of semiconductor materials  0,0 A  
– Other:  
7020 00 10  –  –  Of fused quartz or other fused silica  1,0  A  
7020 00 30  –  –  Of glass having a linear coefficient of expansion not exceedin g 5 × 10  − 6 per 
Kelvin within a temperature range of 0 °C to 300 °C  1,0 A  
7020 00 80  –  –  Other  1,0 A  
71 NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS 
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS 
METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN  
I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI- 
PRECIOUS STONES  
7101  Pearls, natural or cultured, whether or not worked or graded b ut not strung, 
mounted or set; pearls, natural or cultured, temporarily strung  for convenience of 
transport:  
7101 10 00  –  Natural pearls  0,0  A  
– Cultured pearls:  
7101 21 00  –  –  Unworked  0,0  A  
7101 22 00  –  –  Worked  0,0 A  
7102  Diamonds, whether or not worked, but not mounted or set:  
7102 10 00  –  Unsorted  0,0 A  
– Industrial:  
7102 21 00  –  –  Unworked or simply sawn, cleaved or bruted  0,0  A  
7102 29 00  –  –  Other  0,0 A  
– Non-industrial:  
7102 31 00  –  –  Unworked or simply sawn, cleaved or bruted  0,0  A  
7102 39 00  –  –  Other  0,0 A  
7103  Precious stones (other than diamonds) and semi-precious stones , whether or not 
worked or graded but not strung, mounted or set; ungraded preci ous stones 
(other than diamonds) and semi-precious stones, temporarily str ung for conve­
nience of transport:  
7103 10 00  –  Unworked or simply sawn or roughly shaped  0,0  A  
– Otherwise worked:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 401  
Item Description  Base rate  Category  
7103 91 00  –  –  Rubies, sapphires and emeralds  0,0  A  
7103 99 00  –  –  Other  0,0 A  
7104  Synthetic or reconstructed precious or semi-precious stones, w hether or not 
worked or graded but not strung, mounted or set; ungraded synth etic or recons­
tructed precious or semi-precious stones, temporarily strung fo r convenience of 
transport:  
7104 10 00  –  Piezo-electric quartz  0,0  A  
7104 20 00  –  Other, unworked or simply sawn or roughly shaped  0,0  A  
7104 90 00  –  Other  0,0 A  
7105  Dust and powder of natural or synthetic precious or semi-preci ous stones:  
7105 10 00  –  Of diamonds  0,0  A  
7105 90 00  –  Other  0,0 A  
II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS 
METAL  
7106  Silver (including silver plated with gold or platinum), unwrou ght or in semi- 
manufactured forms, or in powder form:  
7106 10 00  –  Powder  0,0 A  
– Other:  
7106 91  –  –  Unwrought:  
7106 91 10  – – –  Of a fineness of not less than 999 parts per 1000  0,0  A  
7106 91 90  – – –  Of a fineness of less than 999 parts per 1000  0,0  A  
7106 92  –  –  Semi-manufactured:  
7106 92 10  – – –  Purls, spangles and cuttings  0,0  A  
– – – Other:  
7106 92 91  – – – –  Of a fineness of not less than 750 parts per 1000  0,0  A  
7106 92 99  – – – –  Of a fineness of less than 750 parts per 1000  0,0  A  
7107 00 00  Base metals clad with silver, not further worked than semi-man ufactured  0,0  A  
7108  Gold (including gold plated with platinum) unwrought or in sem i-manufactured 
forms, or in powder form:  
– Non-monetary:  
7108 11 00  –  –  Powder  0,0 A  
7108 12 00  –  –  Other unwrought forms  0,0  A  
7108 13  –  –  Other semi-manufactured forms:  
7108 13 10  – – –  Bars, rods, wire and sections; plates; sheets and strips of a thickness, 
excluding any backing, exceeding 0,15 mm  0,0 A  
7108 13 30  – – –  Tubes, pipes and hollow bars  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 402  
Item Description  Base rate  Category  
7108 13 50  – – –  Thin sheets and strips (foil) of a thickness, excluding any ba cking, not 
exceeding 0,15 mm  0,0 A  
7108 13 90  – – –  Other  0,0 A  
7108 20 00  –  Monetary  0,0 A  
7109 00 00  Base metals or silver, clad with gold, not further worked than  semi-manufactu­
red 0,0 A  
7110  Platinum, unwrought or in semi-manufactured forms, or in powde r form:  
– Platinum:  
7110 11 00  –  –  Unwrought or in powder form  0,0  A  
7110 19  –  –  Other:  
7110 19 10  – – –  Bars, rods, wire and sections; plates; sheets and strips of a thickness, 
excluding any backing, exceeding 0,15 mm  0,0 A  
7110 19 30  – – –  Tubes, pipes and hollow bars  0,0  A  
7110 19 50  – – –  Thin sheets and strips (foil) of a thickness, excluding any ba cking, not 
exceeding 0,15 mm  0,0 A  
7110 19 90  – – –  Other  0,0 A  
– Palladium:  
7110 21 00  –  –  Unwrought or in powder form  0,0  A  
7110 29 00  –  –  Other  0,0 A  
– Rhodium:  
7110 31 00  –  –  Unwrought or in powder form  0,0  A  
7110 39 00  –  –  Other  0,0 A  
– Iridium, osmium and ruthenium:  
7110 41 00  –  –  Unwrought or in powder form  0,0  A  
7110 49 00  –  –  Other  0,0 A  
7111 00 00  Base metals, silver or gold, clad with platinum, not further w orked than semi- 
manufactured  0,0 A  
7112  Waste and scrap of precious metal or of metal clad with precio us metal; other 
waste and scrap containing precious metal or precious metal com pounds, of a 
kind used principally for the recovery of precious metal:  
7112 10 00  –  Of gold, including metal clad with gold but excluding sweeping s containing 
other precious metals  0,0 A  
7112 20 00  –  Of platinum, including metal clad with platinum but excluding sweepings 
containing other precious metals  0,0 A  
7112 90 00  –  Other  0,0 A  
III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND 
OTHER ARTICLES  
7113  Articles of jewellery and parts thereof, of precious metal or of metal clad with 
precious metal:  
– Of precious metal whether or not plated or clad with precious metal:  
7113 11 00  –  –  Of silver, whether or not plated or clad with other precious m etal 0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 403  
Item Description  Base rate  Category  
7113 19 00  –  –  Of other precious metal, whether or not plated or clad with pr ecious metal  0,0  A  
7113 20 00  –  Of base metal clad with precious metal  0,0  A  
7114  Articles of goldsmiths' or silversmiths' wares and parts there of, of precious metal 
or of metal clad with precious metal:  
– Of precious metal whether or not plated or clad with precious metal:  
7114 11 00  –  –  Of silver, whether or not plated or clad with other precious m etal 0,0  A  
7114 19 00  –  –  Of other precious metal, whether or not plated or clad with pr ecious metal  0,0  A  
7114 20 00  –  Of base metal clad with precious metal  0,0  A  
7115  Other articles of precious metal or of metal clad with preciou s metal:  
7115 10 00  –  Catalysts in the form of wire cloth or grill, of platinum  0,0  A  
7115 90  –  Other:  
7115 90 10  –  –  Of precious metal  0,0  A  
7115 90 90  –  –  Of metal clad with precious metal  0,0  A  
7116  Articles of natural or cultured pearls, precious or semi-preci ous stones (natural, 
synthetic or reconstructed):  
7116 10 00  –  Of natural or cultured pearls  0,0  A  
7116 20  –  Of precious or semi-precious stones (natural, synthetic or rec onstructed):  
– – Made wholly of natural precious or semi-precious stones:  
7116 20 11  – – –  Necklaces, bracelets and other articles of natural precious or  semi-precious 
stones, simply strung without fasteners or other accessories  0,0 A  
7116 20 19  – – –  Other  0,0 A  
7116 20 90  –  –  Other  0,0 A  
7117  Imitation jewellery:  
– Of base metal, whether or not plated with precious metal:  
7117 11 00  –  –  Cuff-links and studs  1,6  A  
7117 19  –  –  Other:  
7117 19 10  – – –  With parts of glass  1,7  A  
– – – Without parts of glass:  
7117 19 91  – – – –  Gilt, silvered or platinum plated  1,7  A  
7117 19 99  – – – –  Other  1,7 A  
7117 90 00  –  Other  1,5 A  
7118  Coin:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 404  
Item Description  Base rate  Category  
7118 10  –  Coin (other than gold coin), not being legal tender:  
7118 10 10  –  –  Of silver  0,0 A  
7118 10 90  –  –  Other  0,0 A  
7118 90 00  –  Other  0,0 A  
72 IRON AND STEEL  
I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER 
FORM  
7201  Pig iron and spiegeleisen in pigs, blocks or other primary for ms: 
7201 10  –  Non-alloy pig iron containing by weight 0,5 % or less of phosp horus:  
– – Containing by weight not less than 0,4 % of manganese:  
7201 10 11  – – –  Containing by weight 1 % or less of silicon  1,7  B  
7201 10 19  – – –  Containing by weight more than 1 % of silicon  1,7  B  
7201 10 30  –  –  Containing by weight not less than 0,1 % but less than 0,4 % o f manganese  1,7  B  
7201 10 90  –  –  Containing by weight less than 0,1 % of manganese  0,0  A  
7201 20 00  –  Non-alloy pig iron containing by weight more than 0,5 % of pho sphorus  2,2  B  
7201 50  –  Alloy pig iron; spiegeleisen:  
7201 50 10  –  –  Alloy pig iron containing by weight not less than 0,3 % but no t more than 
1 % of titanium and not less than 0,5 % but not more than 1 % o f vanadium  0,0 A  
7201 50 90  –  –  Other  1,7 B  
7202  Ferro-alloys:  
– Ferro-manganese:  
7202 11  –  –  Containing by weight more than 2 % of carbon:  
7202 11 20  – – –  With a granulometry not exceeding 5 mm and a manganese content  by 
weight exceeding 65 %  2,7 B  
7202 11 80  – – –  Other  2,7 B  
7202 19 00  –  –  Other  2,2 B  
– Ferro-silicon:  
7202 21  –  –  Containing by weight more than 55 % of silicon:  
7202 21 10  – – –  Containing by weight more than 55 % but not more than 80 % of silicon  4,8  B  
7202 21 90  – – –  Containing by weight more than 80 % of silicon  4,8  B  
7202 29  –  –  Other:  
7202 29 10  – – –  Containing by weight 4 % or more but not more than 10 % of mag nesium  4,8  B  
7202 29 90  – – –  Other  4,8 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 405  
Item Description  Base rate  Category  
7202 30 00  –  Ferro-silico-manganese  3,1  B  
– Ferro-chromium:  
7202 41  –  –  Containing by weight more than 4 % of carbon:  
7202 41 10  – – –  Containing by weight more than 4 % but not more than 6 % of ca rbon 3,4  B  
– – – Containing by weight more than 6 % of carbon:  
7202 41 91  – – – –  Containing by weight not more than 60 % of chromium  3,4  B  
7202 41 99  – – – –  Containing by weight more than 60 % of chromium  3,4  B  
7202 49  –  –  Other:  
7202 49 10  – – –  Containing by weight not more than 0,05 % of carbon  5,9  B  
7202 49 50  – – –  Containing by weight more than 0,05 % but not more than 0,5 % of carbon  5,9  B  
7202 49 90  – – –  Containing by weight more than 0,5 % but not more than 4 % of carbon  5,9  B  
7202 50 00  –  Ferro-silico-chromium  2,2  B  
7202 60 00  –  Ferro-nickel  0,0  A  
7202 70 00  –  Ferro-molybdenum  2,2  B  
7202 80 00  –  Ferro-tungsten and ferro-silico-tungsten  0,0  A  
– Other:  
7202 91 00  –  –  Ferro-titanium and ferro-silico-titanium  2,2  B  
7202 92 00  –  –  Ferro-vanadium  2,2  B  
7202 93 00  –  –  Ferroniobium  0,0  A  
7202 99  –  –  Other:  
– – – Ferro-phosphorus:  
7202 99 11  – – – –  Containing by weight more than 3 % but less than 15 % of phosp horus  0,0  A  
7202 99 19  – – – –  Containing by weight 15 % or more of phosphorus  0,0  A  
7202 99 30  – – –  Ferro-silico-magnesium  2,2  B  
7202 99 80  – – –  Other  2,2 B  
7203  Ferrous products obtained by direct reduction of iron ore and other spongy 
ferrous products, in lumps, pellets or similar forms; iron havi ng a minimum 
purity by weight of 99,94 %, in lumps, pellets or similar forms : 
7203 10 00  –  Ferrous products obtained by direct reduction of iron ore  0,0  A  
7203 90 00  –  Other  0,0 A  
7204  Ferrous waste and scrap; remelting scrap ingots of iron or ste el: ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 406  
Item Description  Base rate  Category  
7204 10 00  –  Waste and scrap of cast iron  0,0  A  
– Waste and scrap of alloy steel:  
7204 21  –  –  Of stainless steel:  
7204 21 10  – – –  Containing by weight 8 % or more of nickel  0,0  A  
7204 21 90  – – –  Other  0,0 A  
7204 29 00  –  –  Other  0,0 A  
7204 30 00  –  Waste and scrap of tinned iron or steel  0,0  A  
– Other waste and scrap:  
7204 41  –  –  Turnings, shavings, chips, milling waste, sawdust, filings, tr immings and 
stampings, whether or not in bundles:  
7204 41 10  – – –  Turnings, shavings, chips, milling waste, sawdust and filings  0,0  A  
– – – Trimmings and stampings:  
7204 41 91  – – – –  In bundles  0,0  A  
7204 41 99  – – – –  Other  0,0 A  
7204 49  –  –  Other:  
7204 49 10  – – –  Fragmentised (shredded)  0,0  A  
– – – Other:  
7204 49 30  – – – –  In bundles  0,0  A  
– – – –  Other:  
7204 49 91  – – – – –  Neither sorted nor graded  0,0  A  
7204 49 99  – – – – –  Other  0,0  A  
7204 50  –  Remelting scrap ingots:  
7204 50 10  –  –  Of alloy steel  0,0  A  
7204 50 90  –  –  Other  0,0 A  
7205  Granules and powders, of pig iron, spiegeleisen, iron or steel : 
7205 10 00  –  Granules  0,0 A  
– Powders:  
7205 21 00  –  –  Of alloy steel  0,0  A  
7205 29 00  –  –  Other  0,0 A  
II. IRON AND NON-ALLOY STEEL  
7206  Iron and non-alloy steel in ingots or other primary forms (exc luding iron of 
heading No 7203):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 407  
Item Description  Base rate  Category  
7206 10 00  –  Ingots  1,3 A  
7206 90 00  –  Other  1,3 A  
7207  Semi-finished products of iron or non-alloy steel:  
– Containing by weight less than 0,25 % of carbon:  
7207 11  –  –  Of rectangular (including square) cross-section, the width mea suring less than 
twice the thickness:  
– – – Rolled or obtained by continuous casting:  
7207 11 11  – – – –  Of free-cutting steel  1,6  A  
– – – –  Other:  
7207 11 14  – – – – –  Of a thickness not exceeding 130 mm  1,6  A  
7207 11 16  – – – – –  Of a thickness exceeding 130 mm  1,6  A  
7207 11 90  – – –  Forged  0,0 A  
7207 12  –  –  Other, of rectangular (other than square) cross-section:  
7207 12 10  – – –  Rolled or obtained by continuous casting  1,6  A  
7207 12 90  – – –  Forged  0,0 A  
7207 19  –  –  Other:  
– – – Of circular or polygonal cross-section:  
– – – –  Rolled or obtained by continuous casting:  
7207 19 11  – – – – –  Of free-cutting steel  3,0  B  
– – – – –  Other:  
7207 19 14  – – – – – –  Obtained by continuous casting  2,2  B  
7207 19 16  – – – – – –  Other  2,2  B  
7207 19 19  – – – –  Forged  0,0  A  
– – – Blanks for angles, shapes and sections:  
7207 19 31  – – – –  Rolled or obtained by continuous casting  2,2  B  
7207 19 39  – – – –  Forged  0,0  A  
7207 19 90  – – –  Other  0,0 A  
7207 20  –  Containing by weight 0,25 % or more of carbon:  
– – Of rectangular (including square) cross-section, the width mea suring less than 
twice the thickness:  
– – – Rolled or obtained by continuous casting:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 408  
Item Description  Base rate  Category  
7207 20 11  – – – –  Of free-cutting steel  1,6  A  
– – – –  Other, containing by weight:  
7207 20 15  – – – – –  0,25 % or more but less than 0,6 % of carbon  1,6  A  
7207 20 17  – – – – –  0,6 % or more of carbon  1,6  A  
7207 20 19  – – –  Forged  0,0 A  
– – Other, of rectangular (other than square) cross-section:  
7207 20 32  – – –  Rolled or obtained by continuous casting  1,6  A  
7207 20 39  – – –  Forged  0,0 A  
– – Of circular or polygonal cross-section:  
– – – Rolled or obtained by continuous casting:  
7207 20 51  – – – –  Of free-cutting steel  3,0  B  
– – – –  Other:  
7207 20 55  – – – – –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 2,2  B  
7207 20 57  – – – – –  Containing by weight 0,6 % or more of carbon  2,2  B  
7207 20 59  – – –  Forged  0,0 A  
– – Blanks for angles, shapes and sections:  
7207 20 71  – – –  Rolled or obtained by continuous casting  2,2  B  
7207 20 79  – – –  Forged  0,0 A  
7207 20 90  –  –  Other  0,0 A  
7208  Flat-rolled products of iron or non-alloy steel, of a width of  600 mm or more, 
hot-rolled, not clad, plated or coated:  
7208 10 00  –  In coils, not further worked than hot-rolled, with patterns in  relief  2,2  B  
– Other, in coils, not further worked than hot-rolled, pickled:  
7208 25 00  –  –  Of a thickness of 4,75 mm or more  2,2  B  
7208 26 00  –  –  Of a thickness of 3 mm or more but less than 4,75 mm  2,2  B  
7208 27 00  –  –  Of a thickness of less than 3 mm  2,2  B  
– Other, in coils, not further worked than hot-rolled:  
7208 36 00  –  –  Of a thickness exceeding 10 mm  2,2  B  
7208 37  –  –  Of a thickness of 4,75 mm or more but not exceeding 10 mm:  
7208 37 10  – – –  Intended for re-rolling  1,9  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 409  
Item Description  Base rate  Category  
7208 37 90  – – –  Other  2,2 B  
7208 38  –  –  Of a thickness of 3 mm or more but less than 4,75 mm:  
7208 38 10  – – –  Intended for re-rolling  1,9  B  
7208 38 90  – – –  Other  2,2 B  
7208 39  –  –  Of a thickness of less than 3 mm:  
7208 39 10  – – –  Intended for re-rolling  1,9  B  
7208 39 90  – – –  Other  2,2 B  
7208 40  –  Not in coils, not further worked than hot-rolled, with pattern s in relief:  
7208 40 10  –  –  Of a thickness of 2 mm or more  2,5  B  
7208 40 90  –  –  Of a thickness of less than 2 mm  2,2  B  
– Other, not in coils, not further worked than hot-rolled:  
7208 51  –  –  Of a thickness exceeding 10 mm:  
7208 51 10  – – –  Rolled on four faces or in a closed box pass, of a width not e xceeding 
1250 mm  2,2 B  
– – – Other, of a thickness:  
7208 51 30  – – – –  Exceeding 20 mm  2,5  B  
7208 51 50  – – – –  Exceeding 15 mm but not exceeding 20 mm  2,5  B  
– – – –  Exceeding 10 mm but not exceeding 15 mm, of a width of:  
7208 51 91  – – – – –  2050 mm or more  2,5  B  
7208 51 99  – – – – –  Less than 2050 mm  2,5  B  
7208 52  –  –  Other, of a thickness of 4,75 mm or more but not exceeding 10 mm: 
7208 52 10  – – –  Rolled on four faces or in a closed box pass, of a width not e xceeding 
1250 mm  2,2 B  
– – – Other, of a width of:  
7208 52 91  – – – –  2050 mm or more  2,5  B  
7208 52 99  – – – –  Less than 2050 mm  2,5  B  
7208 53  –  –  Of a thickness of 3 mm or more but less than 4,75 mm:  
7208 53 10  – – –  Rolled on four faces or in a closed box pass, of a width not e xceeding 
1250 mm and of a thickness of not less than 4 mm  2,2 B  
7208 53 90  – – –  Other  2,5 B  
7208 54  –  –  Of a thickness of less than 3 mm:  
7208 54 10  – – –  Of a thickness of 2 mm or more  2,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 410  
Item Description  Base rate  Category  
7208 54 90  – – –  Of a thickness of less than 2 mm  2,2  B  
7208 90  –  Other:  
7208 90 10  –  –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7208 90 90  –  –  Other  0,0 A  
7209  Flat-rolled products of iron or non-alloy steel, of a width of  600 mm or more, 
cold-rolled (cold-reduced), not clad, plated or coated:  
– In coils, not further worked than cold-rolled (cold-reduced):  
7209 15 00  –  –  Of a thickness of 3 mm or more  2,5  B  
7209 16  –  –  Of a thickness exceeding 1 mm but less than 3 mm:  
7209 16 10  – – –  ‘Electrical’  2,5  B  
7209 16 90  – – –  Other  2,2 B  
7209 17  –  –  Of a thickness of 0,5 mm or more but not exceeding 1 mm:  
7209 17 10  – – –  ‘Electrical’  2,5  B  
7209 17 90  – – –  Other  2,7 B  
7209 18  –  –  Of a thickness of less than 0,5 mm:  
7209 18 10  – – –  ‘Electrical’  2,5  B  
– – – Other:  
7209 18 91  – – – –  Of a thickness of 0,35 mm or more but less than 0,5 mm  2,7  B  
7209 18 99  – – – –  Of a thickness of less than 0,35 mm  2,7  B  
– Not in coils, not further worked than cold-rolled (cold-reduce d): 
7209 25 00  –  –  Of a thickness of 3 mm or more  2,5  B  
7209 26  –  –  Of a thickness exceeding 1 mm but less than 3 mm:  
7209 26 10  – – –  ‘Electrical’  2,5  B  
7209 26 90  – – –  Other  2,2 B  
7209 27  –  –  Of a thickness of 0,5 mm or more but not exceeding 1 mm:  
7209 27 10  – – –  ‘Electrical’  2,5  B  
7209 27 90  – – –  Other  2,7 B  
7209 28  –  –  Of a thickness of less than 0,5 mm:  
7209 28 10  – – –  ‘Electrical’  2,5  B  
7209 28 90  – – –  Other  2,7 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 411  
Item Description  Base rate  Category  
7209 90  –  Other:  
7209 90 10  –  –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7209 90 90  –  –  Other  0,0 A  
7210  Flat-rolled products of iron or non-alloy steel, of a width of  600 mm or more, 
clad, plated or coated:  
– Plated or coated with tin:  
7210 11  –  –  Of a thickness of 0,5 mm or more:  
7210 11 10  – – –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7210 11 90  – – –  Other  0,0 A  
7210 12  –  –  Of a thickness of less than 0,5 mm:  
– – – Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square):  
7210 12 11  – – – –  Tinplate  2,5  B  
7210 12 19  – – – –  Other  2,5 B  
7210 12 90  – – –  Other  0,0 A  
7210 20  –  Plated or coated with lead, including terne-plate:  
7210 20 10  –  –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7210 20 90  –  –  Other  0,0 A  
7210 30  –  Electrolytically plated or coated with zinc:  
7210 30 10  –  –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,7 B  
7210 30 90  –  –  Other  0,0 A  
– Otherwise plated or coated with zinc:  
7210 41  –  –  Corrugated:  
7210 41 10  – – –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,7 B  
7210 41 90  – – –  Other  0,0 A  
7210 49  –  –  Other:  
7210 49 10  – – –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,7 B  
7210 49 90  – – –  Other  0,0 A  
7210 50  –  Plated or coated with chromium oxides or with chromium and chr omium 
oxides:  
7210 50 10  –  –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7210 50 90  –  –  Other  0,0 A  
– Plated or coated with aluminium:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 412  
Item Description  Base rate  Category  
7210 61  –  –  Plated or coated with aluminium-zinc alloys:  
7210 61 10  – – –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7210 61 90  – – –  Other  0,0 A  
7210 69  –  –  Other:  
7210 69 10  – – –  Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square)  2,5 B  
7210 69 90  – – –  Other  0,0 A  
7210 70  –  Painted, varnished or coated with plastics:  
– – Not further worked than surface-treated or simply cut into sha pes other than 
rectangular (including square):  
7210 70 31  – – –  Tinplate and products, plated or coated with chromium oxides o r with 
chromium and chromium oxides, varnished  2,0 B  
7210 70 39  – – –  Other  2,5 B  
7210 70 90  –  –  Other  0,0 A  
7210 90  –  Other:  
7210 90 10  –  –  Silvered, gilded, platinium-plated or enamelled  0,0  A  
– – Other:  
– – – Not further worked than surface-treated, including cladding, o r simply cut 
into shapes other than rectangular (including square):  
7210 90 31  – – – –  Clad  2,5 B  
7210 90 33  – – – –  Tinned and printed  2,5  B  
7210 90 38  – – – –  Other  2,5 B  
7210 90 90  – – –  Other  0,0 A  
7211  Flat-rolled products of iron or non-alloy steel, of a width of  less than 600 mm, 
not clad, plated or coated:  
– Not further worked than hot-rolled:  
7211 13 00  –  –  Rolled on four faces or in a closed box pass, of a width excee ding 150 mm 
and a thickness of not less than 4 mm, not in coils and without  patterns in 
relief  2,2 B  
7211 14  –  –  Other, of a thickness of 4,75 mm or more:  
7211 14 10  – – –  Of a width exceeding 500 mm  2,2  B  
7211 14 90  – – –  Of a width not exceeding 500 mm  2,7  B  
7211 19  –  –  Other:  
7211 19 20  – – –  Of a width exceeding 500 mm  2,2  B  
7211 19 90  – – –  Of a width not exceeding 500 mm  2,7  B  
– Not further worked than cold-rolled (cold-reduced):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 413  
Item Description  Base rate  Category  
7211 23  –  –  Containing by weight less than 0,25 % of carbon:  
7211 23 10  – – –  Of a width exceeding 500 mm  2,5  B  
– – – Of a width not exceeding 500 mm:  
7211 23 51  – – – –  In coils intended for the manufacture of tinplate  2,7  B  
– – – –  Other:  
7211 23 91  – – – – –  ‘Electrical’  0,0  A  
7211 23 99  – – – – –  Other  0,0  A  
7211 29  –  –  Other:  
7211 29 20  – – –  Of a width exceeding 500 mm  2,5  B  
– – – Of a width not exceeding 500 mm:  
7211 29 50  – – – –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 0,0  A  
7211 29 90  – – – –  Containing by weight 0,6 % or more of carbon  0,0  A  
7211 90  –  Other:  
– – Of a width exceeding 500 mm:  
7211 90 11  – – –  Not further worked than surface-treated  2,5  B  
7211 90 19  – – –  Other  0,0 A  
7211 90 90  –  –  Of a width not exceeding 500 mm  0,0  A  
7212  Flat-rolled products of iron or non-alloy steel, of a width of  less than 600 mm, 
clad, plated or coated:  
7212 10  –  Plated or coated with tin:  
7212 10 10  –  –  Tinplate, not further worked than surface-treated  2,5  B  
– – Other:  
– – – Of a width exceeding 500 mm:  
7212 10 91  – – – –  Not further worked than surface-treated  2,5  B  
7212 10 93  – – – –  Other  0,0 A  
7212 10 99  – – –  Of a width not exceeding 500 mm  0,0  A  
7212 20  –  Electrolytically plated or coated with zinc:  
– – Of a width exceeding 500 mm:  
7212 20 11  – – –  Not further worked than surface-treated  2,7  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 414  
Item Description  Base rate  Category  
7212 20 19  – – –  Other  0,0 A  
7212 20 90  –  –  Of a width not exceeding 500 mm  0,0  A  
7212 30  –  Otherwise plated or coated with zinc:  
– – Of a width exceeding 500 mm:  
7212 30 11  – – –  Not further worked than surface-treated  2,7  B  
7212 30 19  – – –  Other  0,0 A  
7212 30 90  –  –  Of a width not exceeding 500 mm  0,0  A  
7212 40  –  Painted, varnished or coated with plastics:  
7212 40 10  –  –  Tinplate, not further worked than varnished  2,5  B  
– – Other:  
– – – Of a width exceeding 500 mm:  
7212 40 91  – – – –  Not further worked than surface-treated  0,0  A  
7212 40 93  – – – –  Other  0,0 A  
– – – Of a width not exceeding 500 mm:  
7212 40 95  – – – –  Plated or coated with chromium oxides or with chromium and chr omium 
oxides, varnished  0,0 A  
7212 40 98  – – – –  Other  0,0 A  
7212 50  –  Otherwise plated or coated:  
– – Of a width exceeding 500 mm:  
7212 50 10  – – –  Silvered, gilded, platinum-plated or enamelled  0,0  A  
– – – Other:  
– – – –  Not further worked than surface-treated:  
7212 50 31  – – – – –  Lead-coated  2,7  B  
7212 50 51  – – – – –  Other  2,5  B  
7212 50 58  – – – –  Other  0,0 A  
– – Of a width not exceeding 500 mm:  
7212 50 75  – – –  Plated or coated with copper  0,0  A  
7212 50 91  – – –  Plated or coated with chromium or nickel  0,0  A  
– – – Plated or coated with aluminium:  
7212 50 93  – – – –  Plated or coated with aluminium-zinc alloys  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 415  
Item Description  Base rate  Category  
7212 50 97  – – – –  Other  0,0 A  
7212 50 99  – – –  Other  0,0 A  
7212 60  –  Clad:  
– – Of a width exceeding 500 mm:  
7212 60 11  – – –  Not further worked than surface-treated  2,5  B  
7212 60 19  – – –  Other  0,0 A  
– – Of a width not exceeding 500 mm:  
– – – Not further worked than surface-treated:  
7212 60 91  – – – –  Hot-rolled, not further worked than clad  2,5  B  
7212 60 93  – – – –  Other  0,0 A  
7212 60 99  – – –  Other  0,0 A  
7213  Bars and rods, hot-rolled, in irregularly wound coils, of iron  or non-alloy steel:  
7213 10 00  –  Containing indentations, ribs, grooves or other deformations p roduced during 
the rolling process  2,5 B  
7213 20 00  –  Other, of free-cutting steel  3,0  B  
– Other:  
7213 91  –  –  Of circular cross-section measuring less than 14 mm in diamete r: 
7213 91 10  – – –  Of a type used for concrete reinforcement  2,5  B  
7213 91 20  – – –  Of a type used for tyre cord  2,5  B  
– – – Other:  
7213 91 41  – – – –  Containing by weight 0,06 % or less of carbon  2,5  B  
7213 91 49  – – – –  Containing by weight more than 0,06 % but less than 0,25 % of carbon  2,5  B  
7213 91 70  – – – –  Containing by weight 0,25 % or more but not more than 0,75 % o f carbon  2,5  B  
7213 91 90  – – – –  Containing by weight more than 0,75 % of carbon  2,5  B  
7213 99  –  –  Other:  
7213 99 10  – – –  Containing by weight less than 0,25 % of carbon  2,5  B  
7213 99 90  – – –  Containing by weight 0,25 % or more of carbon  2,5  B  
7214  Other bars and rods of iron or non-alloy steel, not further wo rked than forged, 
hot-rolled, hot-drawn or hot-extruded, but including those twis ted after rolling:  
7214 10 00  –  Forged  0,0 A  
7214 20 00  –  Containing indentations, ribs, grooves or other deformations p roduced during 
the rolling process or twisted after rolling  2,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 416  
Item Description  Base rate  Category  
7214 30 00  –  Other, of free-cutting steel  3,0  B  
– Other:  
7214 91  –  –  Of rectangular (other than square) cross-section:  
7214 91 10  – – –  Containing by weight less than 0,25 % of carbon  2,2  B  
7214 91 90  – – –  Containing by weight 0,25 % or more of carbon  2,2  B  
7214 99  –  –  Other:  
– – – Containing by weight less than 0,25 % of carbon:  
7214 99 10  – – – –  Of a type used for concrete reinforcement  2,2  B  
– – – –  Other, of circular cross-section measuring in diameter:  
7214 99 31  – – – – –  80 mm or more  2,2  B  
7214 99 39  – – – – –  Less than 80 mm  2,2  B  
7214 99 50  – – – –  Other  2,2 B  
– – – Containing by weight 0,25 % or more but less than 0,6 % of car bon:  
– – – –  Of a circular cross-section measuring in diameter:  
7214 99 61  – – – – –  80 mm or more  2,2  B  
7214 99 69  – – – – –  Less than 80 mm  2,2  B  
7214 99 80  – – – –  Other  2,2 B  
7214 99 90  – – –  Containing by weight 0,6 % or more of carbon  2,2  B  
7215  Other bars and rods of iron or non-alloy steel:  
7215 10 00  –  Of free-cutting steel, not further worked than cold-formed or cold-finished  0,0  A  
7215 50  –  Other, not further worked than cold-formed or cold-finished:  
– – Containing by weight less than 0,25 % of carbon:  
7215 50 11  – – –  Of rectangular (other than square) cross-section  0,0  A  
7215 50 19  – – –  Other  0,0 A  
7215 50 30  –  –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 0,0  A  
7215 50 90  –  –  Containing by weight 0,6 % or more of carbon  0,0  A  
7215 90  –  Other:  
7215 90 10  –  –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 1,9  B  
7215 90 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 417  
Item Description  Base rate  Category  
7216  Angles, shapes and sections of iron or non-alloy steel:  
7216 10 00  –  U, I or H sections, not further worked than hot-rolled, hot-dr awn or extruded, 
of a height of less than 80 mm  2,2 B  
– L or T sections, not further worked than hot-rolled, hot-drawn  or extruded, of a 
height of less than 80 mm:  
7216 21 00  –  –  L sections  2,2  B  
7216 22 00  –  –  T sections  2,2  B  
– U, I or H sections, not further worked than hot-rolled, hot-dr awn or extruded 
of a height of 80 mm or more:  
7216 31  –  –  U sections:  
– – – Of a height of exceeding  
7216 31 11  – – – –  With parallel flange faces  2,2  B  
7216 31 19  – – – –  Other  2,2 B  
– – – Of a height exceeding 220 mm:  
7216 31 91  – – – –  With parallel flange faces  2,2  B  
7216 31 99  – – – –  Other  2,2 B  
7216 32  –  –  I sections:  
– – – Of a height of exceeding  
7216 32 11  – – – –  With parallel flange faces  2,2  B  
7216 32 19  – – – –  Other  2,2 B  
– – – Of a height exceeding 220 mm:  
7216 32 91  – – – –  With parallel flange faces  2,2  B  
7216 32 99  – – – –  Other  2,2 B  
7216 33  –  –  H sections:  
7216 33 10  – – –  Of a height of 80 mm or more but not exceeding 180 mm  2,2  B  
7216 33 90  – – –  Of a height exceeding 180 mm  2,2  B  
7216 40  –  L or T sections, not further worked than hot-rolled, hot-drawn  or extruded, of a 
height of 80 mm or more:  
7216 40 10  –  –  L sections  2,2  B  
7216 40 90  –  –  T sections  2,2  B  
7216 50  –  Other angles, shapes and sections, not further worked than hot -rolled, hot- 
drawn or extruded:  
7216 50 10  –  –  With a cross-section which is capable of being enclosed in a s quare the side 
of which is 80 mm  2,2 B  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 418  
Item Description  Base rate  Category  
7216 50 91  – – –  Bulb flats  2,2  B  
7216 50 99  – – –  Other  2,2 B  
– Angles, shapes and sections, not further worked than cold-form ed or cold- 
finished:  
7216 61  –  –  Obtained from flat-rolled products:  
7216 61 10  – – –  C, L, U, Z, omega or open-ended sections  0,0  A  
7216 61 90  – – –  Other  0,0 A  
7216 69 00  –  –  Other  0,0 A  
– Other:  
7216 91  –  –  Cold-formed or cold-finished from flat-rolled products:  
7216 91 10  – – –  Profiled (ribbed) sheets  0,0  A  
– – – Other:  
– – – –  Plated or coated with zinc, of a thickness of:  
7216 91 30  – – – – –  Less than 2,5 mm  0,0  A  
7216 91 50  – – – – –  2,5 mm or more  0,0  A  
7216 91 90  – – – –  Other  0,0 A  
7216 99  –  –  Other:  
7216 99 10  – – –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 1,9  B  
7216 99 90  – – –  Other  0,0 A  
7217  Wire of iron or non-alloy steel:  
7217 10  –  Not plated or coated, whether or not polished:  
– – Containing by weight less than 0,25 % of carbon:  
7217 10 10  – – –  With a maximum cross-sectional dimension of less than 0,8 mm  0,0  A  
– – – With a maximum cross-sectional dimension of 0,8 mm or more:  
7217 10 31  – – – –  Containing identations, ribs, grooves or other deformations pr oduced 
during the rolling process  0,0 A  
7217 10 39  – – – –  Other  0,0 A  
7217 10 50  –  –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 0,0  A  
7217 10 90  –  –  Containing by weight 0,6 % or more of carbon  0,0  A  
7217 20  –  Plated or coated with zinc:  
– – Containing by weight less than 0,25 % of carbon:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 419  
Item Description  Base rate  Category  
7217 20 10  – – –  With a maximum cross-sectional dimension of less than 0,8 mm  0,0  A  
7217 20 30  – – –  With a maximum cross-sectional dimension of 0,8 mm or more  0,0  A  
7217 20 50  –  –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 0,0  A  
7217 20 90  –  –  Containing by weight 0,6 % or more of carbon  0,0  A  
7217 30  –  Plated or coated with other base metals:  
– – Containing by weight less than 0,25 % of carbon:  
– – – With a maximum cross-sectional dimension of less than 0,8 mm:  
7217 30 11  – – – –  Copper-coated  0,0  A  
7217 30 19  – – – –  Other  0,0 A  
– – – With a maximum cross-sectional dimension of 0,8 mm or more:  
7217 30 31  – – – –  Copper-coated  0,0  A  
7217 30 39  – – – –  Other  0,0 A  
7217 30 50  –  –  Containing by weight 0,25 % or more but less than 0,6 %of carb on 0,0  A  
7217 30 90  –  –  Containing by weight 0,6 % or more of carbon  0,0  A  
7217 90  –  Other:  
– – Containing by weight less than 0,25 % of carbon:  
7217 90 10  – – –  With a maximum cross-sectional dimension of less than 0,8 mm  0,0  A  
7217 90 30  – – –  With a maximum cross-sectional dimension of 0,8 mm or more  0,0  A  
7217 90 50  –  –  Containing by weight 0,25 % or more but less than 0,6 % of car bon 0,0  A  
7217 90 90  –  –  Containing by weight 0,6 % or more of carbone  0,0  A  
III. STAINLESS STEEL  
7218  Stainless steel in ingots or other primary forms; semi-finishe d products of stain­
less steel:  
7218 10 00  –  Ingots and other primary forms  1,3  A  
– Other:  
7218 91  –  –  Of rectangular (other than square) cross-section:  
– – – Rolled or obtained by continuous casting:  
7218 91 11  – – – –  Containing by weight 2,5 % or more of nickel  1,6  A  
7218 91 19  – – – –  Containing by weight less than 2,5 % of nickel  1,6  A  
7218 91 90  – – –  Forged  0,0 A  
7218 99  –  –  Other:  
– – – Of square cross-section:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 420  
Item Description  Base rate  Category  
7218 99 11  – – – –  Rolled or obtained by continous casting  1,6  A  
7218 99 19  – – – –  Forged  0,0  A  
– – – Other:  
7218 99 20  – – – –  Rolled or obtained by continuous casting  3,0  B  
– – – –  Forged:  
7218 99 91  – – – – –  Of circular or polygonal cross-section  0,0  A  
7218 99 99  – – – – –  Other  0,0  A  
7219  Flat-rolled products of stainless steel, of a width of 600 mm or more:  
– Not further worked than hot-rolled, in coils:  
7219 11 00  –  –  Of a thickness exceeding 10 mm  3,0  B  
7219 12  –  –  Of a thickness of 4,75 mm or more but not exceeding 10 mm:  
7219 12 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 12 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 13  –  –  Of a thickness of 3 mm or more but less than 4,75 mm:  
7219 13 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 13 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 14  –  –  Of a thickness of less than 3 mm:  
7219 14 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 14 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
– Not further worked than hot-rolled, not in coils:  
7219 21  –  –  Of a thickness exceeding 10 mm:  
7219 21 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 21 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 22  –  –  Of a thickness of 4,75 mm or more but not exceeding 10 mm:  
7219 22 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 22 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 23 00  –  –  Of a thickness of 3 mm or more but less than 4,75 mm  3,0  B  
7219 24 00  –  –  Of a thickness of less than 3 mm  3,0  B  
– Not further worked than cold-rolled (cold-reduced):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 421  
Item Description  Base rate  Category  
7219 31 00  –  –  Of a thickness of 4,75 mm or more  3,0  B  
7219 32  –  –  Of a thickness of 3 mm or more but less than 4,75 mm:  
7219 32 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 32 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 33  –  –  Of a thickness exceeding 1 mm but less than 3 mm:  
7219 33 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 33 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 34  –  –  Of a thickness of 0,5 mm or more but not exceeding 1 mm:  
7219 34 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 34 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 35  –  –  Of a thickness of less than 0,5 mm:  
7219 35 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7219 35 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7219 90  –  Other:  
7219 90 10  –  –  Not further worked than surface-treated, including cladding, o r simply cut 
into shapes other than rectangular (including square)  3,0 B  
7219 90 90  –  –  Other  0,0 A  
7220  Flat-rolled products of stainless steel, of a width of less th an 600 mm:  
– Not further worked than hot-rolled:  
7220 11 00  –  –  Of a thickness of 4,75 mm or more  3,0  B  
7220 12 00  –  –  Of a thickness of less than 4,75 mm  3,0  B  
7220 20  –  Not further worked than cold-rolled (cold-reduced):  
7220 20 10  –  –  Of a width exceeding 500 mm  3,0  B  
– – Of a width not exceeding 500 mm:  
– – – Of a thickness of 3 mm or more, containing by weight:  
7220 20 31  – – – –  2,5 % or more of nickel  0,0  A  
7220 20 39  – – – –  Less than 2,5 % of nickel  0,0  A  
– – – Of a thickness exceeding 0,35 mm but less than 3 mm, containin g by 
weight:  
7220 20 51  – – – –  2,5 % or more of nickel  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 422  
Item Description  Base rate  Category  
7220 20 59  – – – –  Less than 2,5 % of nickel  0,0  A  
– – – Of a thickness not exceeding 0,35 mm, containing by weight:  
7220 20 91  – – – –  2,5 % or more of nickel  0,0  A  
7220 20 99  – – – –  Less than 2,5 % of nickel  0,0  A  
7220 90  –  Other:  
– – Of a width exceeding 500 mm:  
7220 90 11  – – –  Not further worked than surface-treated, including cladding  3,0  B  
7220 90 19  – – –  Other  0,0 A  
– – Of a width not exceeding 500 mm:  
– – – Not further worked than surface-treated, including cladding:  
7220 90 31  – – – –  Hot-rolled, not further worked than clad  3,0  B  
7220 90 39  – – – –  Other  0,0 A  
7220 90 90  – – –  Other  0,0 A  
7221  Bars and rods, hot-rolled, in irregularly wound coils, of stai nless steel:  
7221 00 10  –  Containing by weight 2,5 % or more of nickel  3,0  B  
7221 00 90  –  Containing by weight less than 2,5 % of nickel  3,0  B  
7222  Other bars and rods of stainless steel; angles, shapes and sec tions of stainless 
steel:  
– Bars and rods, not further worked than hot-rolled, hot-drawn o r extruded:  
7222 11  –  –  Of circular cross-section:  
– – – Of a diameter of 80 mm or more, containing by weight:  
7222 11 11  – – – –  2,5 % or more of nickel  3,0  B  
7222 11 19  – – – –  Less than 2,5 % of nickel  3,0  B  
– – – Of a diameter of 25 mm or more, but less than 80 mm, containin g by 
weight:  
7222 11 21  – – – –  2,5 % or more of nickel  3,0  B  
7222 11 29  – – – –  Less than 2,5 % of nickel  3,0  B  
– – – Of a diameter of less than 25 mm, containing by weight:  
7222 11 91  – – – –  2,5 % or more of nickel  3,0  B  
7222 11 99  – – – –  Less than 2,5 % of nickel  3,0  B  
7222 19  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 423  
Item Description  Base rate  Category  
7222 19 10  – – –  Containing by weight 2,5 % or more of nickel  3,0  B  
7222 19 90  – – –  Containing by weight less than 2,5 % of nickel  3,0  B  
7222 20  –  Bars and rods, not further worked than cold-formed or cold-fin ished:  
– – Of a circular cross-section:  
– – – Of a diameter of 80 mm or more, containing by weight:  
7222 20 11  – – – –  2,5 % or more of nickel  0,0  A  
7222 20 19  – – – –  Less than 2,5 % of nickel  0,0  A  
– – – Of a diameter of 25 mm or more, but less than 80 mm, containin g by 
weight:  
7222 20 21  – – – –  2,5 % or more of nickel  0,0  A  
7222 20 29  – – – –  Less than 2,5 % of nickel  0,0  A  
– – – Of a diameter of less than 25 mm, containing by weight:  
7222 20 31  – – – –  2,5 % or more of nickel  0,0  A  
7222 20 39  – – – –  Less than 2,5 % of nickel  0,0  A  
– – Other, containing by weight:  
7222 20 81  – – –  2,5 % or more of nickel  0,0  A  
7222 20 89  – – –  Less than 2,5 % of nickel  0,0  A  
7222 30  –  Other bars and rods:  
7222 30 10  –  –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
– – Forged, containing by weight:  
7222 30 51  – – –  2,5 % or more of nickel  0,0  A  
7222 30 91  – – –  Less than 2,5 % of nickel  0,0  A  
7222 30 98  –  –  Other  0,0 A  
7222 40  –  Angles, shapes and sections:  
7222 40 10  –  –  Not further worked than hot-rolled, hot-drawn or extruded  3,0  B  
– – Other:  
7222 40 30  – – –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
– – – Other:  
– – – –  Not further worked than cold-formed or cold-finished:  
7222 40 91  – – – – –  Obtained from flat-rolled products  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 424  
Item Description  Base rate  Category  
7222 40 93  – – – – –  Other  0,0  A  
7222 40 99  – – – –  Other  0,0 A  
7223  Wire of stainless steel:  
– Containing by weight 2,5 % or more of nickel:  
7223 00 11  –  –  Containing by weight 28 % or more but not more than 31 % of ni ckel and 
20 % or more but not more than 22 % of chromium  0,0 A  
7223 00 19  –  –  Other  0,0 A  
– Containing by weight less than 2,5 % of nickel:  
7223 00 91  –  –  Containing by weight 13 % or more but not more than 25 % of ch romium 
and 3,5 % or more but not more than 6 % of aluminium  0,0 A  
7223 00 99  –  –  Other  0,0 A  
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF 
ALLOY OR NON-ALLOY STEEL  
7224  Other alloy steel in ingots or other primary forms; semi-finis hed products of 
other alloy steel:  
7224 10 00  –  Ingots and other primary forms  1,3  A  
7224 90  –  Other:  
– – Of rectangular (including square) cross-section:  
– – – Hot-rolled or obtained by continuous casting:  
– – – –  The width measuring less than twice the thickness:  
7224 90 01  – – – – –  Of high-speed steel  1,6  A  
7224 90 05  – – – – –  Containing by weight not more than 0,7 % of carbon, 0,5 % or m ore but 
not more than 1,2 % of manganese and 0,6 % or more but not more  than 
2,3 % of silicon; containing by weight 0, 0008 % or more of bor on with 
any other elements less than the minimum content referred to in  note 1 
f) to this chapter  1,6 A  
7224 90 08  – – – – –  Other  1,6  A  
7224 90 15  – – – –  Other  1,6 A  
7224 90 19  – – –  Forged  0,0 A  
– – Other:  
– – – Hot-rolled or obtained by continuous casting:  
7224 90 31  – – – –  Containing by weight not less than 0,9 % but not more than 1,1 5 % of 
carbon, not less than 0,5 % but not more than 2 % of chromium a nd, if 
present, not more than 0,5 % of molybdenum  3,0 B  
7224 90 39  – – – –  Other  3,0 B  
– – – Forged:  
7224 90 91  – – – –  Of circular or polygonal cross-section  0,0  A  
7224 90 99  – – – –  Other  0,0 A  
7225  Flat-rolled products of other alloy steel, of a width of 600 m m or more:  
– Of silicon-electrical steel:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 425  
Item Description  Base rate  Category  
7225 11 00  –  –  Grain-oriented  3,0  B  
7225 19  –  –  Other:  
7225 19 10  – – –  Hot-rolled  3,0  B  
7225 19 90  – – –  Cold-rolled  3,0  B  
7225 20  –  Of high speed steel:  
7225 20 20  –  –  Not further worked than rolled; not further worked than surfac e-treated, 
including cladding or simply cut into shapes other than rectang ular (including 
square)  3,0 B  
7225 20 90  –  –  Other  0,0 A  
7225 30 00  –  Other, not further worked than hot-rolled, in coils  3,0  B  
7225 40  –  Other, not further worked than hot-rolled, not in coils:  
7225 40 20  –  –  Of a thickness exceeding 15 mm  3,0  B  
7225 40 50  –  –  Of a thickness of 4,75 mm or more but not exceeding 15 mm  3,0  B  
7225 40 80  –  –  Of a thickness less than 4,75 mm  3,0  B  
7225 50 00  –  Other, not further worked than cold-rolled (cold-reduced)  3,0  B  
– Other:  
7225 91  –  –  Electrolytically plated or coated with zinc:  
7225 91 10  – – –  Not further worked than surface-treated, including cladding or  simply cut 
into shapes other than rectangular (including square)  3,0 B  
7225 91 90  – – –  Other  0,0 A  
7225 92  –  –  Otherwise plated or coated with zinc:  
7225 92 10  – – –  Not further worked than surface-treated, including cladding or  simply cut 
into shapes other than rectangular (including square)  3,0 B  
7225 92 90  – – –  Other  0,0 A  
7225 99  –  –  Other:  
7225 99 10  – – –  Not further worked than surface-treated, including cladding or  simply cut 
into shapes other than rectangular (including square)  3,0 B  
7225 99 90  – – –  Other  0,0 A  
7226  Flat-rolled products of other alloy steel, of a width of less than 600 mm:  
– Of silicon-electrical steel:  
7226 11  –  –  Grain-oriented:  
7226 11 10  – – –  Of a width exceeding 500 mm  3,0  B  
7226 11 90  – – –  Of a width not exceeding 500 mm  0,0  A  
7226 19  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 426  
Item Description  Base rate  Category  
7226 19 10  – – –  Not further worked than hot-rolled  3,0  B  
– – – Other:  
7226 19 30  – – – –  Of a width exceeding 500 mm  3,0  B  
7226 19 90  – – – –  Of a width not exceeding 500 mm  0,0  A  
7226 20  –  Of high-speed steel:  
7226 20 20  –  –  Not further worked than hot-rolled; of a width not exceeding 5 00 mm, hot- 
rolled, not further worked than clad; of a width exceeding 500 mm, not 
further worked than cold-rolled (cold-reduced) or not further w orked than 
surface-treated, including cladding  3,0 B  
7226 20 80  –  –  Other  0,0 A  
– Other:  
7226 91  –  –  Not further worked than hot-rolled:  
7226 91 10  – – –  Of a thickness of 4,75 mm or more  3,0  B  
7226 91 90  – – –  Of a thickness of less than 4,75 mm  3,0  B  
7226 92  –  –  Not further worked than cold-rolled (cold-reduced):  
7226 92 10  – – –  Of a width exceeding 500 mm  3,0  B  
7226 92 90  – – –  Of a width not exceeding 500 mm  0,0  A  
7226 93  –  –  Electrolytically plated or coated with zinc:  
7226 93 20  – – –  Of a width not exceeding 500 mm, hot-rolled, not further worke d than clad; 
of a width exceeding 500 mm, not further worked than surface-tr eated, 
including cladding  3,0 B  
7226 93 80  – – –  Other  0,0 A  
7226 94  –  –  Otherwise plated or coated with zinc:  
7226 94 20  – – –  Of a width not exceeding 500 mm, hot-rolled, not further worke d than clad; 
of a width exceeding 500 mm, not further worked than surface-tr eated, 
including cladding  3,0 B  
7226 94 80  – – –  Other  0,0 A  
7226 99  –  –  Other:  
7226 99 20  – – –  Of a width not exceeding 500 mm, hot-rolled, not further worke d than clad; 
of a width exceeding 500 mm, not further worked than surface-tr eated, 
including cladding  3,0 B  
7226 99 80  – – –  Other  0,0 A  
7227  Bars and rods, hot-rolled, in irregularly wound coils, of othe r alloy steel:  
7227 10 00  –  Of high-speed steel  3,0  B  
7227 20 00  –  Of silico-manganese steel  3,0  B  
7227 90  –  Other:  
7227 90 10  –  –  Containing by weight 0, 0008 % or more of boron with any other  element 
less than the minimum content referred to in Note 1 (f) to this  Chapter  3,0 B  
7227 90 50  –  –  Containing by weight 0,9 % or more but not more than 1,15 % of  carbon, 
0,5 % or more but not more than 2 % of chromium and, if present , not more 
than 0,5 % of molybdenum  3,0 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 427  
Item Description  Base rate  Category  
7227 90 95  –  –  Other  3,0 B  
7228  Other bars and rods of other alloy steel; angles, shapes and s ections, of other 
alloy steel; hollow drill bars and rods, of alloy or non-alloy steel:  
7228 10  –  Bars and rods, of high-speed steel:  
7228 10 10  –  –  Not further worked than hot-rolled, hot-drawn or extruded  3,0  B  
– – Other:  
7228 10 30  – – –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
7228 10 50  – – –  Forged  0,0 A  
7228 10 90  – – –  Other  0,0 A  
7228 20  –  Bars and rods, of silico-manganese steel:  
– – Not further worked than hot-rolled, hot-drawn or extruded:  
7228 20 11  – – –  Of rectangular (other than square) cross-section, rolled on fo ur faces  3,0  B  
7228 20 19  – – –  Other  3,0 B  
– – Other:  
7228 20 30  – – –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
7228 20 60  – – –  Other  0,0 A  
7228 30  –  Other bars and rods, not further worked than hot-rolled, hot-d rawn or extruded:  
7228 30 20  –  –  Of tool steel  3,0  B  
– – Containing by weight 0,9 % or more but not more than 1,15 % of  carbon, 
0,5 % or more but not more than 2 % of chromium and, if present , no more 
than 0,5 % of molybdenum:  
7228 30 41  – – –  Of circular cross-section of a diameter of 80 mm or more  3,0  B  
7228 30 49  – – –  Other  3,0 B  
– – Other:  
– – – Of circular cross-section of a diameter of:  
7228 30 61  – – – –  80 mm or more  3,0  B  
7228 30 69  – – – –  Less than 80 mm  3,0  B  
7228 30 70  – – –  Of rectangular (other than square) cross-section, rolled on fo ur faces  3,0  B  
7228 30 89  – – –  Other  3,0 B  
7228 40  –  Other bars and rods, not further worked than forged:  
7228 40 10  –  –  Of tool steel  0,0  A  
7228 40 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 428  
Item Description  Base rate  Category  
7228 50  –  Other bars and rods, not further worked than cold-formed or co ld-finished:  
7228 50 20  –  –  Of tool steel  0,0  A  
7228 50 40  –  –  Containing by weight 0,9 % or more but not more than 1,15 % of  carbon, 
0,5 % or more but not more than 2 % of chromium and, if present , not more 
than 0,5 % of molybdenum  0,0 A  
– – Other:  
– – – Of circular cross-section, of a diameter of:  
7228 50 61  – – – –  80 mm or more  0,0  A  
7228 50 69  – – – –  Less than 80 mm  0,0  A  
7228 50 70  – – –  Of rectangular (other than square) cross-section, rolled on fo ur faces  0,0  A  
7228 50 89  – – –  Other  0,0 A  
7228 60  –  Other bars and rods:  
7228 60 10  –  –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
– – Other:  
7228 60 81  – – –  Of tool steel  0,0  A  
7228 60 89  – – –  Other  0,0 A  
7228 70  –  Angles, shapes and sections:  
7228 70 10  –  –  Not further worked than hot-rolled, hot-drawn or extruded  3,0  B  
– – Other:  
7228 70 31  – – –  Hot-rolled, hot-drawn or extruded, not further worked than cla d 2,5  B  
– – – Other:  
7228 70 91  – – – –  Not further worked than cold-formed or cold-finished  0,0  A  
7228 70 99  – – – –  Other  0,0 A  
7228 80  –  Hollow drill bars and rods:  
7228 80 10  –  –  Of alloy steel  3,0  B  
7228 80 90  –  –  Of non-alloy steel  1,9  B  
7229  Wire of other alloy steel:  
7229 10 00  –  Of high-speed steel  0,0  A  
7229 20 00  –  Of silico-manganese steel  0,0  A  
7229 90  –  Other:  
7229 90 50  –  –  Containing by weight 0,9 % or more but not more than 1,15 % of  carbon, 
0,5 % or more but not more than 2 % of chromium and, if present , not more 
than 0,5 % of molybdenum  0,0 A  
7229 90 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 429  
Item Description  Base rate  Category  
73 ARTICLES OF IRON OR STEEL  
7301  Sheet piling of iron or steel, whether or not drilled, punched  or made from 
assembled elements; welded angles, shapes and sections, of iron  or steel:  
7301 10 00  –  Sheet piling  2,2  B  
7301 20 00  –  Angles, shapes and sections  0,0  A  
7302  Railway or tramway track construction material of iron or stee l, the following: 
rails, check-rails and rack rails, switch blades, crossing frog s, point rods and 
other crossing pieces, sleepers (cross-ties), fish-plates, chai rs, chair wedges, sole 
plates (base plates), rail clips, bedplates, ties and other mat erial specialized for 
jointing or fixing rails:  
7302 10  –  Rails:  
7302 10 10  –  –  Current-conducting, with parts of non-ferrous metal  0,0  A  
– – Other:  
– – – New:  
7302 10 31  – – – –  Of a weight per m of 20 kg or more  2,2  B  
7302 10 39  – – – –  Of a weight per m of less than 20 kg  2,2  B  
7302 10 90  – – –  Used  1,3 A  
7302 20 00  –  Sleepers (cross-ties)  1,9  B  
7302 30 00  –  Switch blades, crossing frogs, point rods and other crossing p ieces  0,0  A  
7302 40  –  Fish-plates and sole plates:  
7302 40 10  –  –  Rolled  1,9 B  
7302 40 90  –  –  Other  0,0 A  
7302 90  –  Other:  
7302 90 10  –  –  Check-rails  1,9  B  
7302 90 30  –  –  Rail clips, bedplates and ties  0,0  A  
7302 90 90  –  –  Other  0,0 A  
7303  Tubes, pipes and hollow profiles, of cast iron:  
7303 00 10  –  Tubes and pipes of a kind used in pressure systems  1,1  A  
7303 00 90  –  Other  1,1 A  
7304  Tubes, pipes and hollow profiles, seamless, of iron (other tha n cast iron) or 
steel:  
7304 10  –  Line pipe of a kind used for oil or gas pipelines:  
7304 10 10  –  –  Of an external diameter not exceeding 168,3 mm  0,0  A  
7304 10 30  –  –  Of an external diameter exceeding 168,3 mm, but not exceeding 406,4 mm  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 430  
Item Description  Base rate  Category  
7304 10 90  –  –  Of an external diameter exceeding 406,4 mm  0,0  A  
– Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:  
7304 21 00  –  –  Drill pipe  0,0 A  
7304 29  –  –  Other:  
7304 29 11  – – –  Of an external diameter not exceeding 406,4 mm  0,0  A  
7304 29 19  – – –  Of an external diameter exceeding 406,4 mm  0,0  A  
– Other, of circular cross-section, of iron or non-alloy steel:  
7304 31  –  –  Cold-drawn or cold-rolled (cold-reduced):  
7304 31 10  – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – – Other:  
7304 31 91  – – – –  Precision tubes  0,0  A  
7304 31 99  – – – –  Other  0,0 A  
7304 39  –  –  Other:  
7304 39 10  – – –  Unworked, straight and of uniform wall-thickness, for use sole ly in the 
manufacture of tubes and pipes with other cross-sections and wa ll-thick­
nesses  0,0 A  
– – – Other:  
7304 39 20  – – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – – –  Other:  
7304 39 30  – – – – –  Of an external diameter exceeding 421 mm and of a wall-thickne ss 
exceeding 10,5 mm  0,0 A  
– – – – –  Other:  
– – – – – –  Threaded or threadable tubes (gas pipe):  
7304 39 51  – – – – – – –  Plated or coated with zinc  0,0  A  
7304 39 59  – – – – – – –  Other  0,0  A  
– – – – – –  Other, of an external diameter:  
7304 39 91  – – – – – – –  Not exceeding 168,3 mm  0,0  A  
7304 39 93  – – – – – – –  Exceeding 168,3 mm, but not exceeding 406,4 mm  0,0  A  
7304 39 99  – – – – – – –  Exceeding 406,4 mm  0,0  A  
– Other, of circular cross-section, of stainless steel:  
7304 41  –  –  Cold-drawn or cold-rolled (cold-reduced):  
7304 41 10  – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 431  
Item Description  Base rate  Category  
7304 41 90  – – –  Other  0,0 A  
7304 49  –  –  Other:  
7304 49 10  – – –  Unworked, straight and of uniform wall-thickness, for use sole ly in the 
manufacture of tubes and pipes with other cross-sections and wa ll-thick­
nesses  0,0 A  
– – – Other:  
7304 49 30  – – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – – –  Other:  
7304 49 91  – – – – –  Of an external diameter not exceeding 406,4 mm  0,0  A  
7304 49 99  – – – – –  Of an external diameter exceeding 406,4 mm  0,0  A  
– Other, of circular cross-section, of other alloy steel:  
7304 51  –  –  Cold-drawn or cold-rolled (cold-reduced):  
– – – Straight and of uniform wall-thickness, of alloy steel contain ing by weight 
not less than 0,9 % but not more than 1,15 % of carbon, not les s than 0,5 % 
but not more than 2 % of chromium and, if present, not more tha n 0,5 % of 
molybdenum, of a length:  
7304 51 11  – – – –  Not exceeding 4,5 m  0,0  A  
7304 51 19  – – – –  Exceeding 4,5 m  0,0  A  
– – – Other:  
7304 51 30  – – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – – –  Other:  
7304 51 91  – – – – –  Precision tubes  0,0  A  
7304 51 99  – – – – –  Other  0,0  A  
7304 59  –  –  Other:  
7304 59 10  – – –  Unworked, straight and of uniform wall-thickness, for use sole ly in the 
manufacture of tubes and pipes with other cross-sections and wa ll-thick­
nesses  0,0 A  
– – – Other, straight and of uniform wall-thickness, of alloy steel containing by 
weight not less than 0,9 % but not more than 1,15 % of carbon, not less 
than 0,5 % but not more than 2 % of chromium and, if present, n ot more 
than 0,5 % of molybdenum, of a length:  
7304 59 31  – – – –  Not exceeding 4,5 m  0,0  A  
7304 59 39  – – – –  Exceeding 4,5 m  0,0  A  
– – – Other:  
7304 59 50  – – – –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – – –  Other:  
7304 59 91  – – – – –  Of an external diameter not exceeding 168,3 mm  0,0  A  
7304 59 93  – – – – –  Of an external diameter exceeding 168,3 mm, but not exceeding 
406,4 mm  0,0 A  
7304 59 99  – – – – –  Of an external diameter exceeding 406,4 mm  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 432  
Item Description  Base rate  Category  
7304 90  –  Other:  
7304 90 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
7304 90 90  –  –  Other  0,0 A  
7305  Other tubes and pipes (for example, welded, riveted or similar y closed), having 
circular cross-sections, the external diameter of which exceeds  406,4 mm, of 
iron or steel:  
– Line pipe of a kind used for oil or gas pipelines:  
7305 11 00  –  –  Longitudinally submerged arc welded  0,0  A  
7305 12 00  –  –  Other, longitudinally welded  0,0  A  
7305 19 00  –  –  Other  0,0 A  
7305 20  –  Casing of a kind used in drilling for oil or gas:  
7305 20 10  –  –  Longitudinally welded  0,0  A  
7305 20 90  –  –  Other  0,0 A  
– Other, welded:  
7305 31 00  –  –  Longitudinally welded  0,0  A  
7305 39 00  –  –  Other  0,0 A  
7305 90 00  –  Other  0,0 A  
7306  Other tubes, pipes and hollow profiles (for example, open seam  or welded, 
riveted or similarly closed), of iron or steel:  
7306 10  –  Line pipe of a kind used for oil or gas pipelines:  
– – Longitudinally welded, of an external diameter of:  
7306 10 11  – – –  Not more than 168,3 mm  0,0  A  
7306 10 19  – – –  More than 168,3 mm, but not more than 406,4 mm  0,0  A  
7306 10 90  –  –  Spirally welded  0,0  A  
7306 20 00  –  Casing and tubing of a kind used in drilling for oil or gas  0,0  A  
7306 30  –  Other, welded, of circular cross-section, of iron or non-alloy  steel:  
7306 30 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – Other:  
– – – Precision tubes, with a wall thickness:  
7306 30 21  – – – –  Not exceeding 2 mm  0,0  A  
7306 30 29  – – – –  Exceeding 2 mm  0,0  A  
– – – Other:  
– – – –  Threaded or threadable tubes (gas pipe):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 433  
Item Description  Base rate  Category  
7306 30 51  – – – – –  Plated or coated with zinc  0,0  A  
7306 30 59  – – – – –  Other  0,0  A  
– – – –  Other, of an external diameter:  
– – – – –  Not exceeding 168,3 mm:  
7306 30 71  – – – – – –  Plated or coated with zinc  0,0  A  
7306 30 78  – – – – – –  Other  0,0  A  
7306 30 90  – – – – –  Exceeding 168,3 mm, but not exceeding 406,4 mm  0,0  A  
7306 40  –  Other, welded, of circular cross-section, of stainless steel:  
7306 40 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – Other:  
7306 40 91  – – –  Cold-drawn or cold-rolled (cold-reduced)  0,0  A  
7306 40 99  – – –  Other  0,0 A  
7306 50  –  Other, welded, of circular cross-section, of other alloy steel : 
7306 50 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – Other:  
7306 50 91  – – –  Precision tubes  0,0  A  
7306 50 99  – – –  Other  0,0 A  
7306 60  –  Other, welded, of non-circular cross-section:  
7306 60 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – Other:  
– – – Of rectangular (including square) cross-section, with a wall t hickness:  
7306 60 31  – – – –  Not exceeding 2 mm  0,0  A  
7306 60 39  – – – –  Exceeding 2 mm  0,0  A  
7306 60 90  – – –  Of other sections  0,0  A  
7306 90 00  –  Other  0,0 A  
7307  Tube or pipe fittings (for example couplings, elbows, sleeves) , of iron or steel:  
– Cast fittings:  
7307 11  –  –  Of non-malleable cast iron:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 434  
Item Description  Base rate  Category  
7307 11 10  – – –  Of a kind used in pressure systems  1,2  A  
7307 11 90  – – –  Other  1,2 A  
7307 19  –  –  Other:  
7307 19 10  – – –  Of malleable cast iron  1,2  A  
7307 19 90  – – –  Other  1,2 A  
– Other, of stainless steel:  
7307 21 00  –  –  Flanges  1,2 A  
7307 22  –  –  Threaded elbows, bends and sleeves:  
7307 22 10  – – –  Sleeves  0,0 A  
7307 22 90  – – –  Elbows end bends  1,2  A  
7307 23  –  –  Butt welding fittings:  
7307 23 10  – – –  Elbows and bends  1,2  A  
7307 23 90  – – –  Other  1,2 A  
7307 29  –  –  Other:  
7307 29 10  – – –  Threaded  1,2  A  
7307 29 30  – – –  For welding  1,2  A  
7307 29 90  – – –  Other  1,2 A  
– Other:  
7307 91 00  –  –  Flanges  1,2 A  
7307 92  –  –  Threaded elbows, bends and sleeves:  
7307 92 10  – – –  Sleeves  0,0 A  
7307 92 90  – – –  Elbows and bends  1,2  A  
7307 93  –  –  Butt welding fittings:  
– – – With greatest external diameter not exceeding 609,6 mm:  
7307 93 11  – – – –  Elbows and bends  1,2  A  
7307 93 19  – – – –  Other  1,2 A  
– – – With greatest external diameter exceeding 609,6 mm:  
7307 93 91  – – – –  Elbows and bends  1,2  A  
7307 93 99  – – – –  Other  1,2 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 435  
Item Description  Base rate  Category  
7307 99  –  –  Other:  
7307 99 10  – – –  Threaded  1,2  A  
7307 99 30  – – –  For welding  1,2  A  
7307 99 90  – – –  Other  1,2 A  
7308  Structures (excluding prefabricated buildings of heading No 94 06) and parts of 
structures (for example, bridges and bridge-sections, lock-gate s, towers, lattice 
masts, roofs, roofing frameworks, doors and windows and their f rames and 
thresholds fordoors, shutters, balustrades, pillars and columns ), of iron or steel; 
plates, rods, angles, shapes, sections, tubes and the like, pre pared for use in 
structures, of iron or steel:  
7308 10 00  –  Bridges and bridge-sections  0,0  A  
7308 20 00  –  Towers and lattice masts  0,0  A  
7308 30 00  –  Doors, windows and their frames and thresholds for doors  0,0  A  
7308 40  –  Equipment for scaffolding, shuttering, propping or pit-proppin g: 
7308 40 10  –  –  Mine supports  0,0  A  
7308 40 90  –  –  Other  0,0 A  
7308 90  –  Other:  
7308 90 10  –  –  Weirs, sluices, lock-gates, landing stages, fixed docks and ot her maritime and 
waterway structures  0,0 A  
– – Other:  
– – – Solely or principally of sheet:  
7308 90 51  – – – –  Panels comprising two walls of profiled (ribbed) sheet with an  insulating 
core 0,0 A  
7308 90 59  – – – –  Other  0,0 A  
7308 90 99  – – –  Other  0,0 A  
7309  Reservoirs, tanks, vats and similar containers for any materia l (other than com­
pressed or liquefied gas), of iron or steel, of a capacity exce eding 300 l, whether 
or not lined or heat-insulated, but not fitted with mechanical or thermal equip­
ment:  
7309 00 10  –  For gases (other than compressed or liquefied gas)  0,0  A  
– For liquids:  
7309 00 30  –  –  Lined or heat-insulated  0,0  A  
– – Other, of a capacity:  
7309 00 51  – – –  Exceeding 100 000 l  0,0  A  
7309 00 59  – – –  Not exceeding 100 000 l  0,0  A  
7309 00 90  –  For solids  0,0 A  
7310  Tanks, casks, drums, cans, boxes and similar containers, for a ny material (other 
than compressed or liquefied gas), of iron or steel, of a capac ity not exceeding 
300 l, whether or not lined or heat-insulated, but not fitted w ith mechanical or 
thermal equipment:  
7310 10 00  –  Of a capacity of 50 l or more  1,0  A  
– Of a capacity of less than 50 l:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 436  
Item Description  Base rate  Category  
7310 21  –  –  Cans which are to be closed by soldering or crimping:  
7310 21 11  – – –  Cans of a kind used for preserving food  1,0  A  
7310 21 19  – – –  Cans of a kind used for preserving drink  1,0  A  
– – – Other, with a wall thickness of:  
7310 21 91  – – – –  Less than 0,5 mm  1,0  A  
7310 21 99  – – – –  0,5 mm or more  1,0  A  
7310 29  –  –  Other:  
7310 29 10  – – –  With a wall thickness of less than 0,5 mm  1,0  A  
7310 29 90  – – –  With a wall thickness of 0,5 mm or more  1,0  A  
7311  Containers for compressed or liquefied gas, of iron or steel:  
7311 00 10  –  Seamless  0,0 A  
– Other, of a capacity of:  
7311 00 91  –  –  Less than 1 000 l  0,0  A  
7311 00 99  –  –  1 000 l or more  0,0  A  
7312  Stranded wire, ropes, cables, plaited bands, slings and the li ke, of iron or steel, 
not electrically insulated:  
7312 10  –  Stranded wire, ropes and cables:  
7312 10 10  –  –  With fittings attached, or made up into articles, for use in c ivil aircraft  0,0  A  
– – Other:  
7312 10 30  – – –  Of stainless steel  1,9  B  
– – – Other, with a maximum cross-sectional dimension:  
– – – –  Not exceeding 3 mm:  
7312 10 51  – – – – –  Plated or coated with copper-zinc alloys (brass)  1,9  B  
7312 10 59  – – – – –  Other  1,9  B  
– – – –  Exceeding 3 mm:  
– – – – –  Stranded wire:  
7312 10 71  – – – – – –  Not coated  1,9  B  
– – – – – –  Coated:  
7312 10 75  – – – – – – –  Plated or coated with zinc  1,9  B  
7312 10 79  – – – – – – –  Other  1,9  B  
– – – – –  Ropes and cables (including locked coil ropes):  
– – – – – –  Not coated or only plated or coated with zinc, with a maximum cross- 
sectional dimension:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 437  
Item Description  Base rate  Category  
7312 10 82  – – – – – – –  Exceeding 3 mm but not exceeding 12 mm  1,9  B  
7312 10 84  – – – – – – –  Exceeding 12 mm but not exceeding 24 mm  1,9  B  
7312 10 86  – – – – – – –  Exceeding 24 mm but not exceeding 48 mm  1,9  B  
7312 10 88  – – – – – – –  Exceeding 48 mm  1,9  B  
7312 10 99  – – – – – –  Other  1,9  B  
7312 90  –  Other:  
7312 90 10  –  –  With fittings attached, or made up into articles for use in ci vil aircraft  0,0  A  
7312 90 90  –  –  Other  1,9 B  
7313 00 00  Barbed wire of iron or steel; twisted hoop or single flat wire , barbed or not, and 
loosely twisted double wire, of a kind used for fencing, of iro n or steel  3,1 B  
7314  Cloth (including endless bands), grill, netting and fencing, o f iron or steel wire; 
expanded metal of iron or steel:  
– Woven cloth:  
7314 12 00  –  –  Endless bands for machinery, of stainless steel  0,0  A  
7314 13 00  –  –  Other endless bands for machinery  0,0  A  
7314 14 00  –  –  Other woven cloth, of stainless steel  0,0  A  
7314 19 00  –  –  Other  0,0 A  
7314 20  –  Grill, netting and fencing, welded at the intersection, of wir e with a maximum 
cross-sectional dimension of 3 mm or more and having a mesh siz e of 100 cm  2 
or more:  
7314 20 10  –  –  Of ribbed wire  0,0  A  
7314 20 90  –  –  Other  0,0 A  
– Other grill, netting and fencing, welded at the intersection:  
7314 31 00  –  –  Plated or coated with zinc  0,0  A  
7314 39 00  –  –  Other  0,0 A  
– Other cloth, grill, netting and fencing:  
7314 41  –  –  Plated or coated with zinc:  
7314 41 10  – – –  Hexagonal netting  0,0  A  
7314 41 90  – – –  Other  0,0 A  
7314 42  –  –  Coated with plastics:  
7314 42 10  – – –  Hexagonal netting  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 438  
Item Description  Base rate  Category  
7314 42 90  – – –  Other  0,0 A  
7314 49 00  –  –  Other  0,0 A  
7314 50 00  –  Expanded metal  0,0  A  
7315  Chain and parts thereof, of iron or steel:  
– Articulated link chain and parts thereof:  
7315 11  –  –  Roller chain:  
7315 11 10  – – –  Of a kind used for cycles and motor-cycles  0,0  A  
7315 11 90  – – –  Other  0,0 A  
7315 12 00  –  –  Other chain  0,0  A  
7315 19 00  –  –  Parts  0,0 A  
7315 20 00  –  Skid chain  0,0 A  
– Other chain:  
7315 81 00  –  –  Stud-link  0,0 A  
7315 82  –  –  Other, welded link:  
7315 82 10  – – –  The constituent material of which has a maximum cross-sectiona l dimen­
sion of 16 mm or less  0,0 A  
7315 82 90  – – –  The constituent material of which has a maximum cross-sectiona l dimen­
sion of more than 16 mm  0,0 A  
7315 89 00  –  –  Other  0,0 A  
7315 90 00  –  Other parts  0,0 A  
7316 00 00  Anchors, grapnels and parts thereof, of iron or steel  0,0  A  
7317  Nails, tacks, drawing pins, corrugated nails, staples (other t han those of heading 
No 8305) and similar articles, of iron or steel, whether or not  with heads of 
other material, but excluding such articles with heads of coppe r: 
7317 00 10  –  Drawing pins  0,0  A  
– Other:  
– – Cold-pressed from wire:  
7317 00 20  – – –  Nails in strips or coils  0,0  A  
7317 00 40  – – –  Nails of steel containing by weight 0,5 % or more of carbon, h ardened  0,0  A  
– – – Other:  
7317 00 61  – – – –  Plated or coated with zinc  0,0  A  
7317 00 69  – – – –  Other  0,0 A  
7317 00 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 439  
Item Description  Base rate  Category  
7318  Screws, bolts, nuts, coach screws, screw hooks, rivets, cotter s, cotter-pins, was­
hers (including spring washers) and similar articles, of iron o r steel:  
– Threaded articles:  
7318 11 00  –  –  Coach screws  1,5  A  
7318 12  –  –  Other wood screws:  
7318 12 10  – – –  Of stainless steel  1,5  A  
7318 12 90  – – –  Other  1,5 A  
7318 13 00  –  –  Screw hooks and screw rings  1,5  A  
7318 14  –  –  Self-tapping screws:  
7318 14 10  – – –  Of stainless steel  1,5  A  
– – – Other:  
7318 14 91  – – – –  Spaced-thread screws  1,5  A  
7318 14 99  – – – –  Other  1,5 A  
7318 15  –  –  Other screws and bolts, whether or not with their nuts or wash ers: 
7318 15 10  – – –  Screws, turned from bars, rods, profiles, or wire, of solid se ction, of a 
shank thickness not exceeding 6 mm  1,4 A  
– – – Other:  
7318 15 20  – – – –  For fixing railway track construction material  1,5  A  
– – – –  Other:  
– – – – –  Without heads:  
7318 15 30  – – – – – –  Of stainless steel  1,5  A  
– – – – – –  Other, with a tensile strength:  
7318 15 41  – – – – – – –  Of less than 800 MPa  1,5  A  
7318 15 49  – – – – – – –  Of 800 MPa or more  1,5  A  
– – – – –  With heads:  
– – – – – –  Slotted and cross-recessed screws:  
7318 15 51  – – – – – – –  Of stainless steel  1,5  A  
7318 15 59  – – – – – – –  Other  1,5  A  
– – – – – –  Hexagon socket head screws:  
7318 15 61  – – – – – – –  Of stainless steel  1,5  A  
7318 15 69  – – – – – – –  Other  1,5  A  
– – – – – –  Hexagon bolts:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 440  
Item Description  Base rate  Category  
7318 15 70  – – – – – – –  Of stainless steel  1,5  A  
– – – – – – –  Other, with a tensile strength:  
7318 15 81  – – – – – – – –  Of less than 800 MPa  1,5  A  
7318 15 89  – – – – – – – –  Of 800 MPa or more  1,5  A  
7318 15 90  – – – – – –  Other  1,5  A  
7318 16  –  –  Nuts:  
7318 16 10  – – –  Turned from bars, rods, profiles, or wire, of solid section, o f a hole dia­
meter not exceeding 6 mm  1,4 A  
– – – Other:  
7318 16 30  – – – –  Of stainless steel  1,5  A  
– – – –  Other:  
7318 16 50  – – – – –  Self-locking nuts  1,5  A  
– – – – –  Other, with an inside diameter:  
7318 16 91  – – – – – –  Not exceeding 12 mm  1,5  A  
7318 16 99  – – – – – –  Exceeding 12 mm  1,5  A  
7318 19 00  –  –  Other  1,5 A  
– Non-threaded articles:  
7318 21 00  –  –  Spring washers and other lock washers  1,4  A  
7318 22 00  –  –  Other washers  1,4  A  
7318 23 00  –  –  Rivets  1,4 A  
7318 24 00  –  –  Cotters and cotter-pins  1,4  A  
7318 29 00  –  –  Other  1,4 A  
7319  Sewing needles, knitting needles, bodkins, crochet hooks, embr oidery stilettos 
and similar articles, for use in the hand, of iron or steel; sa fety pins and other 
pins of iron or steel, not elsewhere specified or included:  
7319 10 00  –  Sewing, darning or embroidery needles  1,1  A  
7319 20 00  –  Safety pins  1,1 A  
7319 30 00  –  Other pins  1,1 A  
7319 90 00  –  Other  1,0 A  
7320  Springs and leaves for springs, of iron or steel:  
7320 10  –  Leaf-springs and leaves therefor:  
– – Hot-worked:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 441  
Item Description  Base rate  Category  
7320 10 11  – – –  Laminated springs and leaves therefor  0,0  A  
7320 10 19  – – –  Other  0,0 A  
7320 10 90  –  –  Other  0,0 A  
7320 20  –  Helical springs:  
7320 20 20  –  –  Hot-worked  0,0  A  
– – Other:  
7320 20 81  – – –  Coil compression springs  0,0  A  
7320 20 85  – – –  Coil tension springs  0,0  A  
7320 20 89  – – –  Other  0,0 A  
7320 90  –  Other:  
7320 90 10  –  –  Flat spiral springs  0,0  A  
7320 90 30  –  –  Discs springs  0,0  A  
7320 90 90  –  –  Other  0,0 A  
7321  Stoves, ranges, grates, cookers (including those with subsidia ry boilers for cen­
tral heating), barbecues, braziers, gas-rings, plate warmers an d similar non-elec­
tric domestic appliances, and parts thereof, of iron or steel:  
– Cooking appliances and plate warmers:  
7321 11  –  –  For gas fuel or for both gas and other fuels:  
7321 11 10  – – –  With oven, including separate ovens  0,0  A  
7321 11 90  – – –  Other  0,0 A  
7321 12 00  –  –  For liquid fuel  0,0  A  
7321 13 00  –  –  For solid fuel  0,0  A  
– Other appliances:  
7321 81  –  –  For gas fuel or for both gas and other fuels:  
7321 81 10  – – –  With exhaust outlet  0,0  A  
7321 81 90  – – –  Other  0,0 A  
7321 82  –  –  For liquid fuel:  
7321 82 10  – – –  With exhaust outlet  0,0  A  
7321 82 90  – – –  Other  0,0 A  
7321 83 00  –  –  For solid fuel  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 442  
Item Description  Base rate  Category  
7321 90 00  –  Parts  0,0 A  
7322  Radiators for central heating, not electrically heated, and pa rts thereof, of iron or 
steel; air heaters and hot air distributors (including distribu tors which can also 
distribute fresh or conditioned air), not electrically heated, incorporating a mo­
tor-driven fan or blower, and parts thereof, of iron or steel:  
– Radiators and parts thereof:  
7322 11 00  –  –  Of cast iron  1,1  A  
7322 19 00  –  –  Other  1,1 A  
7322 90  –  Other:  
7322 90 10  –  –  Air heaters and not air distributors (excluding parts thereof) , for use in civil 
aircraft  0,0 A  
7322 90 90  –  –  Other  1,1 A  
7323  Table, kitchen or other household articles and parts thereof, of iron or steel; iron 
or steel wool; pot scourers and scouring or polishing pads, glo ves and the like, 
of iron or steel:  
7323 10 00  –  Iron or steel wool; pot scourers and scouring or polishing pad s, gloves and the 
like 1,1 A  
– Other:  
7323 91 00  –  –  Of cast iron, not enamelled  1,1  A  
7323 92 00  –  –  Of cast iron, enamelled  1,1  A  
7323 93  –  –  Of stainless steel:  
7323 93 10  – – –  Articles for table use  1,1  A  
7323 93 90  – – –  Other  1,1 A  
7323 94  –  –  Of iron (other than cast iron) or steel, enamelled:  
7323 94 10  – – –  Articles for table use  1,1  A  
7323 94 90  – – –  Other  1,1 A  
7323 99  –  –  Other:  
7323 99 10  – – –  Articles for table use  1,1  A  
– – – Other:  
7323 99 91  – – – –  Varnished or painted  1,1  A  
7323 99 99  – – – –  Other  1,1 A  
7324  Sanitary ware and parts thereof, of iron or steel:  
7324 10  –  Sinks and wash basins, of stainless steel:  
7324 10 10  –  –  For use in civil aircraft  0,0  A  
7324 10 90  –  –  Other  0,0 A  
– Baths:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 443  
Item Description  Base rate  Category  
7324 21 00  –  –  Of cast iron, whether or not enamelled  1,1  A  
7324 29 00  –  –  Other  1,1 A  
7324 90  –  Other, including parts:  
7324 90 10  –  –  Sanitary ware (excluding parts thereof), for use in civil airc raft 0,0  A  
7324 90 90  –  –  Other  1,1 A  
7325  Other cast articles of iron or steel:  
7325 10  –  Of non-malleable cast iron:  
7325 10 50  –  –  Surface and valve boxes  0,0  A  
– – Other:  
7325 10 92  – – –  For sewage, water, etc., systems  0,0  A  
7325 10 99  – – –  Other  0,0 A  
– Other:  
7325 91 00  –  –  Grinding balls and similar articles for mills  0,9  A  
7325 99  –  –  Other:  
7325 99 10  – – –  Of malleable cast iron  0,9  A  
7325 99 90  – – –  Other  0,9 A  
7326  Other articles of iron or steel:  
– Forged or stamped, but not further worked:  
7326 11 00  –  –  Grinding balls and similar articles for mills  0,9  A  
7326 19  –  –  Other:  
7326 19 10  – – –  Open-die forged  0,9  A  
7326 19 90  – – –  Other  0,9 A  
7326 20  –  Articles of iron or steel wire:  
7326 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
7326 20 30  – – –  Small cages and aviaries  0,9  A  
7326 20 50  – – –  Wire baskets  0,9  A  
7326 20 90  – – –  Other  0,9 A  
7326 90  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 444  
Item Description  Base rate  Category  
7326 90 10  –  –  Snuff boxes, cigarette cases, cosmetic and powder boxes and ca ses, and 
similar pocket articles  0,9 A  
7326 90 30  –  –  Ladders and steps  0,9  A  
7326 90 40  –  –  Pallets and similar platforms for handling goods  0,9  A  
7326 90 50  –  –  Reels for cables, piping and the like  0,9  A  
7326 90 60  –  –  Non-mechanical ventilators, guttering, hooks and like articles  used in the 
building industry  0,9 A  
7326 90 70  –  –  Perforated buckets and similar articles of sheet used to filte r water at the 
entrance to drains  0,9 A  
7326 90 80  –  –  Connectors for optical fibre cables  0,9  A  
– – Other articles of iron or steel:  
7326 90 91  – – –  Open-die forged  0,9  A  
7326 90 93  – – –  Closed-die forged  0,9  A  
7326 90 95  – – –  Sintered  0,9 A  
7326 90 97  – – –  Other  0,9 A  
74 COPPER AND ARTICLES THEREOF  
7401  Copper mattes; cement copper (precipitated copper):  
7401 10 00  –  Copper mattes  0,0  A  
7401 20 00  –  Cement copper (precipitated copper)  0,0  A  
7402 00 00  Unrefined copper; copper anodes for electrolytic refining  0,0  A  
7403  Refined copper and copper alloys, unwrought:  
– Refined copper:  
7403 11 00  –  –  Cathodes and sections of cathodes  0,0  A  
7403 12 00  –  –  Wire-bars  0,0 A  
7403 13 00  –  –  Billets  0,0 A  
7403 19 00  –  –  Other  0,0 A  
– Copper alloys:  
7403 21 00  –  –  Copper-zinc base alloys (brass)  0,0  A  
7403 22 00  –  –  Copper-tin base alloys (bronze)  0,0  A  
7403 23 00  –  –  Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc  base alloys 
(nickel silver)  0,0 A  
7403 29 00  –  –  Other copper alloys (other than master alloys of heading No 74 05) 0,0  A  
7404  Copper waste and scrap:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 445  
Item Description  Base rate  Category  
7404 00 10  –  Of refined copper  0,0  A  
– Of copper alloys:  
7404 00 91  –  –  Of copper-zinc base alloys (brass)  0,0  A  
7404 00 99  –  –  Other  0,0 A  
7405 00 00  Master alloys of copper  0,0  A  
7406  Copper powders and flakes:  
7406 10 00  –  Powders of non-lamellar structure  0,0  A  
7406 20 00  –  Powders of lamellar structure; flakes  0,0  A  
7407  Copper bars, rods and profiles:  
7407 10 00  –  Of refined copper  3,3  B  
– Of copper alloys:  
7407 21  –  –  Of copper-zinc base alloys (brass):  
7407 21 10  – – –  Bars and rods  3,3  B  
7407 21 90  – – –  Profiles  3,3 B  
7407 22  –  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-z inc base alloys 
(nickel silver):  
7407 22 10  – – –  Of copper-nickel base alloys (cupro-nickel)  3,3  B  
7407 22 90  – – –  Of copper-nickel-zinc base alloys (nickel silver)  3,3  B  
7407 29 00  –  –  Other  3,3 B  
7408  Copper wire:  
– Of refined copper:  
7408 11 00  –  –  Of which the maximum cross-sectional dimension exceeds 6 mm  3,3  B  
7408 19  –  –  Other:  
7408 19 10  – – –  Of which the maximum cross-sectional dimension exceeds 0,5 mm  3,3  B  
7408 19 90  – – –  Of which the maximum cross-sectional dimension does not exceed  0,5 mm  3,3  B  
– Of copper alloys:  
7408 21 00  –  –  Of copper-zinc base alloys (brass)  3,3  B  
7408 22 00  –  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-z inc base alloys 
(nickel silver)  3,3 B  
7408 29 00  –  –  Other  3,3 B  
7409  Copper plates, sheets and strip, of a thickness exceeding 0,15  mm:  
– Of refined copper:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 446  
Item Description  Base rate  Category  
7409 11 00  –  –  In coils  3,3 B  
7409 19 00  –  –  Other  3,3 B  
– Of copper-zinc base alloys (brass):  
7409 21 00  –  –  In coils  3,3 B  
7409 29 00  –  –  Other  3,3 B  
– Of copper-tin base alloys (bronze):  
7409 31 00  –  –  In coils  3,3 B  
7409 39 00  –  –  Other  3,3 B  
7409 40  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-z inc base alloys 
(nickel silver):  
7409 40 10  –  –  Of copper-nickel base alloys (cupro-nickel)  3,3  B  
7409 40 90  –  –  Of copper-nickel-zinc base alloys (nickel silver)  3,3  B  
7409 90  –  Of other copper alloys:  
7409 90 10  –  –  In coils  3,3 B  
7409 90 90  –  –  Other  3,3 B  
7410  Copper foil (whether or not printed or backed with paper, pape rboard, plastics or 
similar backing materials) of a thickness (excluding any backin g) not exceeding 
0,15 mm:  
– Not backed:  
7410 11 00  –  –  Of refined copper  3,6  B  
7410 12 00  –  –  Of copper alloys  3,6  B  
– Backed:  
7410 21 00  –  –  Of refined copper  3,6  B  
7410 22 00  –  –  Of copper alloys  3,6  B  
7411  Copper tubes and pipes:  
7411 10  –  Of refined copper:  
– – Straight, of a wall thickness:  
7411 10 11  – – –  Exceeding 0,6 mm  3,3  B  
7411 10 19  – – –  Not exceeding 0,6 mm  3,3  B  
7411 10 90  –  –  Other  3,3 B  
– Of copper alloys:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 447  
Item Description  Base rate  Category  
7411 21  –  –  Of copper-zinc base alloys (brass):  
7411 21 10  – – –  Straight  3,3 B  
7411 21 90  – – –  Other  3,3 B  
7411 22 00  –  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-z inc base alloys 
(nickel silver)  3,3 B  
7411 29  –  –  Other:  
7411 29 10  – – –  Straight  3,3 B  
7411 29 90  – – –  Other  3,3 B  
7412  Copper tube or pipe fittings (for example, couplings, elbows, sleeves):  
7412 10 00  –  Of refined copper  3,6  B  
7412 20 00  –  Of copper alloys  3,6  B  
7413  Stranded wire, cables, plaited bands and the like, of copper, not electrically 
insulated:  
7413 00 10  –  With fittings attached, for use in civil aircraft  0,0  A  
– Other:  
7413 00 91  –  –  Of refined copper  3,6  B  
7413 00 99  –  –  Of copper alloys  3,6  B  
7414  Cloth (including endless bands), grill and netting, of copper wire; expanded 
metal, of copper:  
7414 20 00  –  Cloth  3,0 B  
7414 90 00  –  Other  3,0 B  
7415  Nails, tacks, drawing pins, staples (other than those of headi ng No 8305) and 
similar articles, of copper or of iron or steel with heads of c opper; screws, bolts, 
nuts, screw hooks, rivets, cotters, cotter-pins, washers (inclu ding spring washers) 
and similar articles, of copper:  
7415 10 00  –  Nails and tacks, drawing pins, staples and similar articles  2,8  B  
– Other articles, not threaded:  
7415 21 00  –  –  Washers (including spring washers)  2,1  B  
7415 29 00  –  –  Other  2,1 B  
– Other threaded articles:  
7415 31 00  –  –  Screws for wood  2,1  B  
7415 32 00  –  –  Other screws; bolts and nuts  2,1  B  
7415 39 00  –  –  Other  2,1 B  
7416 00 00  Copper springs  2,8  B  
7417 00 00  Cooking or heating apparatus of a kind used for domestic purpo ses, non-electric, 
and parts thereof, of copper  2,8 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 448  
Item Description  Base rate  Category  
7418  Table, kitchen or other household articles and parts thereof, of copper; pot 
scourers and scouring or polishing pads, gloves and the like, o f copper; sanitary 
ware and parts thereof, of copper:  
– Table, kitchen or other household articles and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like:  
7418 11 00  –  –  Pot scourers and scouring or polishing pads, gloves and the li ke 2,1  B  
7418 19 00  –  –  Other  2,1 B  
7418 20 00  –  Sanitary ware and parts thereof  2,1  B  
7419  Other articles of copper:  
7419 10 00  –  Chain and parts thereof  2,1  B  
– Other:  
7419 91 00  –  –  Cast, moulded, stamped or forged, but not further worked  2,1  B  
7419 99 00  –  –  Other  2,1 B  
75 NICKEL AND ARTICLES THEREOF  
7501  Nickel mattes, nickel oxide sinters and other intermediate pro ducts of nickel 
metallurgy:  
7501 10 00  –  Nickel mattes  0,0  A  
7501 20 00  –  Nickel oxide sinters and other intermediate products of nickel  metallurgy  0,0  A  
7502  Unwrought nickel:  
7502 10 00  –  Nickel, not alloyed  0,0  A  
7502 20 00  –  Nickel alloys  0,0  A  
7503  Nickel waste and scrap:  
7503 00 10  –  Of nickel, not alloyed  0,0  A  
7503 00 90  –  Of nickel alloys  0,0  A  
7504 00 00  Nickel powders and flakes  0,0  A  
7505  Nickel bars, rods, profiles and wire:  
– Bars, rods and profiles:  
7505 11 00  –  –  Of nickel, not alloyed  0,0  A  
7505 12 00  –  –  Of nickel alloys  0,0  A  
– Wire:  
7505 21 00  –  –  Of nickel, not alloyed  0,0  A  
7505 22 00  –  –  Of nickel alloys  0,0  A  
7506  Nickel plates, sheets, strip and foil:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 449  
Item Description  Base rate  Category  
7506 10 00  –  Of nickel, not alloyed  0,0  A  
7506 20 00  –  Of nickel alloys  0,0  A  
7507  Nickel tubes, pipes and tube or pipe fittings (for example, co uplings, elbows, 
sleeves):  
– Tubes and pipes:  
7507 11 00  –  –  Of nickel, not alloyed  0,0  A  
7507 12 00  –  –  Of nickel alloys  0,0  A  
7507 20 00  –  Tube or pipe fittings  0,0  A  
7508  Other articles of nickel:  
7508 10 00  –  Cloth, grill and netting, of nickel wire  0,0  A  
7508 90 00  –  Other  0,0 A  
76 ALUMINIUM AND ARTICLES THEREOF  
7601  Unwrought aluminium:  
7601 10 00  –  Aluminium, not alloyed  6,0  B  
7601 20  –  Aluminium alloys:  
7601 20 10  –  –  Primary  6,0 B  
– – Secondary:  
7601 20 91  – – –  In ingots or in liquid state  6,0  B  
7601 20 99  – – –  Other  6,0 B  
7602  Aluminium waste and scrap:  
– Waste:  
7602 00 11  –  –  Turnings, shavings, chips, milling waste, sawdust and filings;  waste of co­
loured, coated or bonded sheets and foil, of a thickness (exclu ding any 
backing) not exceeding 0,2 mm  0,0 A  
7602 00 19  –  –  Other (including factory rejects)  0,0  A  
7602 00 90  –  Scrap  0,0 A  
7603  Aluminium powders and flakes:  
7603 10 00  –  Powders of non-lamellar structure  3,5  B  
7603 20 00  –  Powders of lamellar structure; flakes  3,7  B  
7604  Aluminium bars, rods and profiles:  
7604 10  –  Of aluminium, not alloyed:  
7604 10 10  –  –  Bars and rods  5,6  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 450  
Item Description  Base rate  Category  
7604 10 90  –  –  Profiles  5,6 B  
– Of aluminium alloys:  
7604 21 00  –  –  Hollow profiles  5,6  B  
7604 29  –  –  Other:  
7604 29 10  – – –  Bars and rods  5,6  B  
7604 29 90  – – –  Profiles  5,6 B  
7605  Aluminium wire:  
– Of aluminium, not alloyed:  
7605 11 00  –  –  Of which the maximum cross-sectional dimension exceeds 7 mm  5,2  B  
7605 19 00  –  –  Other  5,2 B  
– Of aluminium alloys:  
7605 21 00  –  –  Of which the maximum cross-sectional dimension exceeds 7 mm  5,2  B  
7605 29 00  –  –  Other  5,2 B  
7606  Aluminium plates, sheets and strip, of a thickness exceeding 0 ,2 mm:  
– Rectangular (including square):  
7606 11  –  –  Of aluminium, not alloyed:  
7606 11 10  – – –  Painted, varnished or coated with plastics  5,2  B  
– – – Other, of a thickness of:  
7606 11 91  – – – –  Less than 3 mm  5,2  B  
7606 11 93  – – – –  Not less than 3 mm but less than 6 mm  5,2  B  
7606 11 99  – – – –  Not less than 6 mm  5,2  B  
7606 12  –  –  Of aluminium alloys:  
7606 12 10  – – –  Strip for venetian blinds  5,2  B  
– – – Other:  
7606 12 50  – – – –  Painted, varnished or coated with plastics  5,2  B  
– – – –  Other, of a thickness of:  
7606 12 91  – – – – –  Less than 3 mm  5,2  B  
7606 12 93  – – – – –  Not less than 3 mm but less than 6 mm  5,2  B  
7606 12 99  – – – – –  Not less than 6 mm  5,2  B  
– Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 451  
Item Description  Base rate  Category  
7606 91 00  –  –  Of aluminium, not alloyed  5,2  B  
7606 92 00  –  –  Of aluminium alloys  5,2  B  
7607  Aluminium foil (whether or not printed or backed with paper, p aperboard, 
plastics or similar backing materials) of a thickness (excludin g any backing) 
not exceeding 0,2 mm:  
– Not backed:  
7607 11  –  –  Rolled but not further worked:  
7607 11 10  – – –  Of a thickness of less than 0,021 mm  5,2  B  
7607 11 90  – – –  Of a thickness of not less than 0,021 mm but not more than 0,2  mm 5,2  B  
7607 19  –  –  Other:  
7607 19 10  – – –  Of a thickness of less than 0,021 mm  5,2  B  
– – – Of a thickness of not less than 0,021 mm but not more than 0,2  mm:  
7607 19 91  – – – –  Self-adhesive  5,2  B  
7607 19 99  – – – –  Other  5,2 B  
7607 20  –  Backed:  
7607 20 10  –  –  Of a thickness (excluding any backing) of less than 0,021 mm  7,0  B  
– – Of a thickness (excluding any backing) of not less than 0,021 mm but not 
more than 0,2 mm:  
7607 20 91  – – –  Self-adhesive  5,2  B  
7607 20 99  – – –  Other  5,2 B  
7608  Aluminium tubes and pipes:  
7608 10  –  Of aluminium, not alloyed:  
7608 10 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
7608 10 90  –  –  Other  5,2 B  
7608 20  –  Of aluminium alloys:  
7608 20 10  –  –  With attached fittings, suitable for conducting gases or liqui ds, for use in 
civil aircraft  0,0 A  
– – Other:  
7608 20 30  – – –  Welded  5,2 B  
– – – Other:  
7608 20 91  – – – –  Not further worked than extruded  5,2  B  
7608 20 99  – – – –  Other  5,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 452  
Item Description  Base rate  Category  
7609 00 00  Aluminium tube or pipe fittings (for example, couplings, elbow s, sleeves)  4,9  B  
7610  Aluminium structures (excluding prefabricated buildings of hea ding No 9406) 
and parts of structures (for example, bridges and bridge-sectio ns, towers, lattice 
masts, roofs, roofing frameworks, doors and windows and their f rames and 
thresholds fordoors, balustrades, pillars and columns); alumini um plates, rods, 
profiles, tubes and the like, prepared for use in structures:  
7610 10 00  –  Doors, windows and their frames and thresholds for doors  4,3  B  
7610 90  –  Other:  
7610 90 10  –  –  Bridges and bridge-sections, towers and lattice masts  4,9  B  
7610 90 90  –  –  Other  4,2 B  
7611 00 00  Aluminium reservoirs, tanks, vats and similar containers, for any material (other 
than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not 
lined or heat-insulated, but not fitted with mechanical or ther mal equipment  4,2 B  
7612  Aluminium casks, drums, cans, boxes and similar containers (in cluding rigid or 
collapsible tubular containers), for any material (other than c ompressed or lique­
fied gas), of a capacity not exceeding 300 l, whether or not li ned or heat- 
insulated, but not fitted with mechanical or thermal equipment:  
7612 10 00  –  Collapsible tubular containers  4,2  B  
7612 90  –  Other:  
7612 90 10  –  –  Rigid tubular containers  4,2  B  
7612 90 20  –  –  Containers of a kind used for aerosols  4,2  B  
– – Other, with a capacity of:  
7612 90 91  – – –  50 l or more  4,2  B  
7612 90 98  – – –  Less than 50 l  4,2  B  
7613 00 00  Aluminium containers for compressed or liquefied gas  4,2  B  
7614  Stranded wire, cables, plaited bands and the like, of aluminiu m, not electrically 
insulated:  
7614 10 00  –  With steel core  4,2  B  
7614 90 00  –  Other  4,2 B  
7615  Table, kitchen or other household articles and parts thereof, of aluminium; pot 
scourers and scouring or polishing pads, gloves and the like, o f aluminium; 
sanitary ware and parts thereof, of aluminium:  
– Table, kitchen or other household articles and parts thereof; pot scourers and 
scouring or polishing pads, gloves and the like:  
7615 11 00  –  –  Pot scourers and scouring or polishing pads, gloves and the li ke 4,2  B  
7615 19  –  –  Other:  
7615 19 10  – – –  Cast  4,2 B  
7615 19 90  – – –  Other  4,2 B  
7615 20 00  –  Sanitary ware and parts thereof  4,2  B  
7616  Other articles of aluminium:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 453  
Item Description  Base rate  Category  
7616 10 00  –  Nails, tacks, staples (other than those of heading No 8305), s crews, bolts, nuts, 
screw hooks, rivets, cotters, cotter-pins, washers and similar articles  4,2 B  
– Other:  
7616 91 00  –  –  Cloth, grill, netting and fencing, of aluminium wire  4,2  B  
7616 99  –  –  Other:  
7616 99 10  – – –  Cast  4,2 B  
7616 99 90  – – –  Other  4,2 B  
78 LEAD AND ARTICLES THEREOF  
7801  Unwrought lead:  
7801 10 00  –  Refined lead  2,5  B  
– Other:  
7801 91 00  –  –  Containing by weight antimony as the principal other element  2,5  B  
7801 99  –  –  Other:  
7801 99 10  – – –  For refining, containing 0,02 % or more by weight of silver (b ullion lead)  0,0  A  
– – – Other:  
7801 99 91  – – – –  Lead alloys  2,5  B  
7801 99 99  – – – –  Other  2,5 B  
7802 00 00  Lead waste and scrap  0,0  A  
7803 00 00  Lead bars, rods, profiles and wire  1,7  A  
7804  Lead plates, sheets, strip and foil; lead powders and flakes:  
– Plates, sheets, strip and foil:  
7804 11 00  –  –  Sheets, strip and foil of a thickness (excluding any backing) not exceeding 
0,2 mm  1,7 A  
7804 19 00  –  –  Other  1,7 A  
7804 20 00  –  Powders and flakes  0,0  A  
7805 00 00  Lead tubes, pipes and tube or pipe fittings (for example, coup lings, elbows, 
sleeves)  1,7 B  
7806  Other articles of lead:  
7806 00 10  –  Containers with an anti-radiation lead covering, for the trans port or storage of 
radio-active materials  0,0 A  
7806 00 90  –  Other  1,7 A  
79 ZINC AND ARTICLES THEREOF  
7901  Unwrought zinc:  
– Zinc, not alloyed:  
7901 11 00  –  –  Containing by weight 99,99 % or more of zinc  2,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 454  
Item Description  Base rate  Category  
7901 12  –  –  Containing by weight less than 99,99 % of zinc:  
7901 12 10  – – –  Containing by weight 99,95 % or more but less than 99,99 % of zinc 2,5  B  
7901 12 30  – – –  Containing by weight 98,5 % or more but less than 99,95 % of z inc 2,5  B  
7901 12 90  – – –  Containing by weight 97,5 % or more but less than 98,5 % of zi nc 2,5  B  
7901 20 00  –  Zinc alloys  2,5 B  
7902 00 00  Zinc waste and scrap  0,0  A  
7903  Zinc dust, powders and flakes:  
7903 10 00  –  Zinc dust  2,5 B  
7903 90 00  –  Other  2,5 B  
7904 00 00  Zinc bars, rods, profiles and wire  1,7  A  
7905 00 00  Zinc plates, sheets, strip and foil  1,7  A  
7906 00 00  Zinc tubes, pipes and tube or pipe fittings (for example, coup lings, elbows, 
sleeves)  1,7 A  
7907 00 00  Other articles of zinc  1,7  A  
80 TIN AND ARTICLES THEREOF  
8001  Unwrought tin:  
8001 10 00  –  Tin, not alloyed  0,0  A  
8001 20 00  –  Tin alloys  0,0 A  
8002 00 00  Tin waste and scrap  0,0  A  
8003 00 00  Tin bars, rods, profiles and wire  0,0  A  
8004 00 00  Tin plates, sheets and strip, of a thickness exceeding 0,2 mm  0,0  A  
8005  Tin foil (whether or not printed or backed with paper, paperbo ard, plastics or 
similar backing materials), of a thickness (excluding any backi ng) not exceeding 
0,2 mm; tin powders and flakes:  
8005 00 10  –  Foil 0,0 A  
8005 00 20  –  Powders and flakes  0,0  A  
8006 00 00  Tin tubes, pipes and tube or pipe fittings (for example, coupl ings, elbows, 
sleeves)  0,0 A  
8007 00 00  Other articles of tin  0,0  A  
81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF  
8101  Tungsten (wolfram) and articles thereof, including waste and s crap:  
8101 10 00  –  Powders  5,0 B  
– Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 455  
Item Description  Base rate  Category  
8101 91  –  –  Unwrought tungsten, including bars and rods obtained simply by  sintering; 
waste and scrap:  
8101 91 10  – – –  Unwrought tungsten, including bars and rods obtained simply by  sintering  5,0  B  
8101 91 90  – – –  Waste and scrap  0,0  A  
8101 92 00  –  –  Bars and rods, other than those obtained simply by sintering, profiles, plates, 
sheets, strip and foil  2,1 B  
8101 93 00  –  –  Wire  2,1 B  
8101 99 00  –  –  Other  2,4 B  
8102  Molybdenum and articles thereof, including waste and scrap:  
8102 10 00  –  Powders  4,0 B  
– Other:  
8102 91  –  –  Unwrought molybdenum, including bars and rods obtained simply by sinte­
ring; waste and scrap:  
8102 91 10  – – –  Unwrought molybdenum, including bars and rods obtained simply by sin­
tering  3,0 B  
8102 91 90  – – –  Waste and scrap  0,0  A  
8102 92 00  –  –  Bars and rods, other than those obtained simply by sintering, profiles, plates, 
sheets, strip and foil  1,7 A  
8102 93 00  –  –  Wire  5,6 B  
8102 99 00  –  –  Other  2,4 B  
8103  Tantalum and articles thereof, including waste and scrap:  
8103 10  –  Unwrought tantalum, including bars and rods obtained simply by  sintering; 
waste and scrap; powders:  
8103 10 10  –  –  Unwrought tantalum, including bars and rods obtained simply by  sintering; 
powders  0,0 A  
8103 10 90  –  –  Waste and scrap  0,0  A  
8103 90  –  Other:  
8103 90 10  –  –  Bars and rods, other than those obtained simply by sintering, profiles, wire, 
plates, sheets, strip and foil  0,0 A  
8103 90 90  –  –  Other  1,4 A  
8104  Magnesium and articles thereof, including waste and scrap:  
– Unwrought magnesium:  
8104 11 00  –  –  Containing at least 99,8 % by weight of magnesium  5,3  B  
8104 19 00  –  –  Other  4,0 B  
8104 20 00  –  Waste and scrap  0,0  A  
8104 30 00  –  Raspings, turnings and granules, graded according to size; pow ders 1,4  A  
8104 90 00  –  Other  1,4 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 456  
Item Description  Base rate  Category  
8105  Cobalt mattes and other intermediate products of cobalt metall urgy; cobalt and 
articles thereof, including waste and scrap:  
8105 10  –  Cobalt mattes and other intermediate products of cobalt metall urgy; unwrought 
cobalt; waste and scrap; powders:  
8105 10 10  –  –  Cobalt mattes and other intermediate products of cobalt metall urgy; unw­
rought cobalt; powders  0,0 A  
8105 10 90  –  –  Waste and scrap  0,0  A  
8105 90 00  –  Other  1,0 A  
8106  Bismuth and articles thereof, including waste and scrap:  
8106 00 10  –  Unwrought bismuth; waste and scrap; powders  0,0  A  
8106 00 90  –  Other  0,7 A  
8107  Cadmium and articles thereof, including waste and scrap:  
8107 10  –  Unwrought cadmium; waste and scrap; powders:  
8107 10 10  –  –  Unwrought cadmium; powders  3,0  B  
8107 10 90  –  –  Waste and scrap  0,0  A  
8107 90 00  –  Other  1,4 A  
8108  Titanium and articles thereof, including waste and scrap:  
8108 10  –  Unwrought titanium; waste and scrap; powders:  
8108 10 10  –  –  Unwrought titanium; powders  5,0  B  
8108 10 90  –  –  Waste and scrap  5,0  B  
8108 90  –  Other:  
8108 90 10  –  –  Tubes and pipes, with attached fittings, suitable for conducti ng gases or 
liquids, for use in civil aircraft  0,0 A  
– – Other:  
8108 90 30  – – –  Bars, rods, profiles and wire  4,9  B  
8108 90 50  – – –  Plates, sheets, strip and foil  4,9  B  
8108 90 70  – – –  Tubes and pipes  4,9  B  
8108 90 90  – – –  Other  4,9 B  
8109  Zirconium and articles thereof, including waste and scrap:  
8109 10  –  Unwrought zirconium; waste and scrap; powders:  
8109 10 10  –  –  Unwrought zirconium; powders  5,0  B  
8109 10 90  –  –  Waste and scrap  0,0  A  
8109 90 00  –  Other  6,3 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 457  
Item Description  Base rate  Category  
8110  Antimony and articles thereof, including waste and scrap:  
– Unwrought antimony; waste and scrap; powders:  
8110 00 11  –  –  Unwrought antimony; powders  7,0  B  
8110 00 19  –  –  Waste and scrap  0,0  A  
8110 00 90  –  Other  2,4 B  
8111  Manganese and articles thereof, including waste and scrap:  
– Unwrought manganese; waste and scrap; powders:  
8111 00 11  –  –  Unwrought manganese; powders  0,0  A  
8111 00 19  –  –  Waste and scrap  0,0  A  
8111 00 90  –  Other  1,7 A  
8112  Beryllium, chromium, germanium, vanadium, gallium, hafnium, in dium, nio­
bium (columbium), rhenium and thallium, and articles of these m etals, including 
waste and scrap:  
– Beryllium:  
8112 11  –  –  Unwrought; waste and scrap; powders:  
8112 11 10  – – –  Unwrought; powders  0,0  A  
8112 11 90  – – –  Waste and scrap  0,0  A  
8112 19 00  –  –  Other  0,0 A  
8112 20  –  Chromium:  
– – Unwrought; waste and scrap; powders:  
8112 20 10  – – –  Alloys containing more than 10 % by weight of nickel  0,0  A  
– – – Other:  
8112 20 31  – – – –  Unwrought; powders  3,0  B  
8112 20 39  – – – –  Waste and scrap  0,0  A  
8112 20 90  –  –  Other  1,7 A  
8112 30  –  Germanium:  
8112 30 20  –  –  Unwrought; powders  4,5  B  
8112 30 40  –  –  Waste and scrap  0,0  A  
8112 30 90  –  –  Other  4,9 B  
8112 40  –  Vanadium:  
– – Unwrought; waste and scrap; powders:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 458  
Item Description  Base rate  Category  
8112 40 11  – – –  Unwrought; powders  0,0  A  
8112 40 19  – – –  Waste and scrap  0,0  A  
8112 40 90  –  –  Other  0,0 A  
– Other:  
8112 91  –  –  Unwrought; waste and scrap; powders:  
8112 91 10  – – –  Hafnium (celtium)  3,0  B  
– – – Niobium (columbium); rhenium:  
8112 91 31  – – – –  Unwrought; powders  3,0  B  
8112 91 39  – – – –  Waste and scrap  0,0  A  
– – – Gallium; indium; thallium:  
8112 91 50  – – – –  Waste and scrap  0,0  A  
– – – –  Other:  
8112 91 81  – – – – –  Indium  2,0  B  
8112 91 89  – – – – –  Gallium; thallium  1,5  A  
8112 99  –  –  Other:  
8112 99 10  – – –  Hafnium (celtium)  2,4  B  
8112 99 30  – – –  Niobium (columbium); rhenium  6,3  B  
8112 99 90  – – –  Gallium; indium; thallium  0,0  A  
8113  Cermets and articles thereof, including waste and scrap:  
8113 00 20  –  Unwrought  4,0 B  
8113 00 40  –  Waste and scrap  0,0  A  
8113 00 90  –  Other  1,7 A  
82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE 
METAL; PARTS THEREOF OF BASE METAL  
8201  Hand tools, the following: spades, shovels, mattocks, picks, h oes, forks and 
rakes; axes, bill hooks and similar hewing tools; secateurs and  pruners of any 
kind; scythes, sickles, hay knives, hedge shears, timber wedges  and and other 
tools of a kind used in agriculture, horticulture or forestry:  
8201 10 00  –  Spades and shovels  0,7  A  
8201 20 00  –  Forks  0,7 A  
8201 30 00  –  Mattocks, picks, hoes and rakes  0,7  A  
8201 40 00  –  Axes, bill hooks and similar hewing tools  0,7  A  
8201 50 00  –  Secateurs and similar one-handed pruners and shears (including  poultry shears)  0,8  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 459  
Item Description  Base rate  Category  
8201 60 00  –  Hedge shears, two-handed pruning shears and similar two-handed  shears  0,7  A  
8201 90 00  –  Other hand tools of a kind used in agriculture, horticulture o r forestry  0,7  A  
8202  Hand saws; blades for saws of all kinds (including slitting, s lotting or toothless 
saw blades):  
8202 10 00  –  Hand saws  0,0 A  
8202 20 00  –  Band saw blades  0,0  A  
– Circular saw blades (including slitting or slotting saw blades ): 
8202 31 00  –  –  With working part of steel  0,9  A  
8202 39 00  –  –  Other, including parts  0,9  A  
8202 40 00  –  Chain saw blades  0,0  A  
– Other saw blades:  
8202 91 00  –  –  Straight saw blades, for working metal  0,9  A  
8202 99  –  –  Other:  
– – – With working part of steel:  
8202 99 11  – – – –  For working metal  0,9  A  
8202 99 19  – – – –  For working other materials  0,9  A  
8202 99 90  – – –  With working part of other materials  0,9  A  
8203  Files, rasps, pliers (including cutting pliers), pincers, twee zers, metal cutting 
shears, pipe-cutters, bolt croppers, perforating punches and si milar hand tools:  
8203 10 00  –  Files, rasps and similar tools  0,7  A  
8203 20  –  Pliers (including cutting pliers), pincers, tweezers and simil ar tools:  
8203 20 10  –  –  Tweezers  0,8 A  
8203 20 90  –  –  Other  0,8 A  
8203 30 00  –  Metal cutting shears and similar tools  0,8  A  
8203 40 00  –  Pipe-cutters, bolt croppers, perforating punches and similar t ools 0,8  A  
8204  Hand-operated spanners and wrenches (including torque meter wr enches but not 
including tap wrenches); interchangeable spanner sockets, with or without hand­
les: 
– Hand-operated spanners and wrenches:  
8204 11 00  –  –  Non-adjustable  0,0  A  
8204 12 00  –  –  Adjustable  0,0  A  
8204 20 00  –  Interchangeable spanner sockets, with or without handles  0,0  A  
8205  Hand tools (including glaziers' diamonds), not elsewhere speci fied or included; 
blow lamps; vices, clamps and the like, other than accessories for and parts of, 
machine tools; anvils; portable forges; hand or pedal-operated grinding wheels 
with frameworks:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 460  
Item Description  Base rate  Category  
8205 10 00  –  Drilling, threading or tapping tools  0,0  A  
8205 20 00  –  Hammers and sledge hammers  1,2  A  
8205 30 00  –  Planes, chisels, gouges and similar cutting tools for working wood  1,2  A  
8205 40 00  –  Screwdrivers  1,2  A  
– Other hand tools (including glaziers' diamonds):  
8205 51 00  –  –  Household tools  1,2  A  
8205 59  –  –  Other:  
8205 59 10  – – –  Tools for masons, moulders, cement workers, plasterers and pai nters  1,2  A  
8205 59 30  – – –  Cartridge operated riveting, wallplugging, etc., tools  0,0  A  
8205 59 90  – – –  Other  0,0 A  
8205 60 00  –  Blow lamps  0,0  A  
8205 70 00  –  Vices, clamps and the like  1,2  A  
8205 80 00  –  Anvils; portable forges; hand or pedal-operated grinding wheel s with frame­
works  0,0 A  
8205 90 00  –  Sets of articles of two or more of the foregoing subheadings  1,2  A  
8206 00 00  Tools of two or more of headings Nos 8202 to 8205, put up in s ets for retail 
sale 1,2 A  
8207  Interchangeable tools for hand tools, whether or not power-ope rated, or for 
machine-tools (for example, for pressing, stamping, punching, t apping, threa­
ding, drilling, boring, broaching, milling, turning or screw dr iving), including 
dies for drawingor extruding metal, and rock drilling or earth boring tools:  
– Rock drilling or earth boring tools:  
8207 13 00  –  –  With working part of cermets  1,0  A  
8207 19  –  –  Other, including parts:  
8207 19 10  – – –  With working part of diamond or agglomerated diamond  1,1  A  
8207 19 90  – – –  Other  1,0 A  
8207 20  –  Dies for drawing or extruding metal:  
8207 20 10  –  –  With working part of diamond or agglomerated diamond  1,1  A  
8207 20 90  –  –  With working part of other materials  1,0  A  
8207 30  –  Tools for pressing, stamping or punching:  
8207 30 10  –  –  For working metal  1,0  A  
8207 30 90  –  –  Other  1,0 A  
8207 40  –  Tools for tapping or threading:  
– – For working metal:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 461  
Item Description  Base rate  Category  
8207 40 10  – – –  Tools for tapping  1,0  A  
8207 40 30  – – –  Tools for threading  1,0  A  
8207 40 90  –  –  Other  1,0 A  
8207 50  –  Tools for drilling, other than for rock drilling:  
8207 50 10  –  –  With working part of diamond or agglomerated diamond  1,1  A  
– – With working part of other materials:  
8207 50 30  – – –  Masonry drills  1,0  A  
– – – Other:  
– – – –  For working metal, with working part:  
8207 50 50  – – – – –  Of cermets  1,0  A  
8207 50 60  – – – – –  Of high speed steel  1,0  A  
8207 50 70  – – – – –  Of other materials  1,0  A  
8207 50 90  – – – –  Other  1,0 A  
8207 60  –  Tools for boring or broaching:  
8207 60 10  –  –  With working part of diamond or agglomerated diamond  1,1  A  
– – With working part of other materials:  
– – – Tools for boring:  
8207 60 30  – – – –  For working metal  1,0  A  
8207 60 50  – – – –  Other  1,0 A  
– – – Tools for broaching:  
8207 60 70  – – – –  For working metal  1,0  A  
8207 60 90  – – – –  Other  1,0 A  
8207 70  –  Tools for milling:  
– – For working metal, with working part:  
8207 70 10  – – –  Of cermets  1,0  A  
– – – Of other materials:  
8207 70 31  – – – –  Shank type  1,0  A  
8207 70 35  – – – –  Hobs  1,0 A  
8207 70 38  – – – –  Other  1,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 462  
Item Description  Base rate  Category  
8207 70 90  –  –  Other  1,0 A  
8207 80  –  Tools for turning:  
– – For working metal, with working part:  
8207 80 11  – – –  Of cermets  1,0  A  
8207 80 19  – – –  Of other materials  1,0  A  
8207 80 90  –  –  Other  1,0 A  
8207 90  –  Other interchangeable tools:  
8207 90 10  –  –  With working part of diamond or agglomerated diamond  1,1  A  
– – With working part of other materials:  
8207 90 30  – – –  Screwdriver bits  1,0  A  
8207 90 50  – – –  Gear-cutting tools  1,0  A  
– – – Other, with working part:  
– – – –  Of cermets:  
8207 90 71  – – – – –  For working metal  1,0  A  
8207 90 78  – – – – –  Other  1,0  A  
– – – –  Of other materials:  
8207 90 91  – – – – –  For working metal  1,0  A  
8207 90 99  – – – – –  Other  1,0  A  
8208  Knives and cutting blades, for machines or for mechanical appl iances:  
8208 10 00  –  For metal working  0,0  A  
8208 20 00  –  For wood working  0,0  A  
8208 30  –  For kitchen appliances or for machines used by the food indust ry: 
8208 30 10  –  –  Circular knives  0,0  A  
8208 30 90  –  –  Other  0,0 A  
8208 40 00  –  For agricultural, horticultural or forestry machines  0,0  A  
8208 90 00  –  Other  0,0 A  
8209  Plates, sticks, tips and the like for tools, unmounted, of cer mets:  
8209 00 20  –  Indexable inserts  0,0  A  
8209 00 80  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 463  
Item Description  Base rate  Category  
8210 00 00  Hand-operated mechanical appliances, weighing 10 kg or less, u sed in the pre­
paration, conditioning or serving of food or drink  0,0 A  
8211  Knives with cutting blades, serrated or not (including pruning  knives), other than 
knives of heading No 8208, and blades therefor:  
8211 10 00  –  Sets of assorted articles  2,9  A  
– Other:  
8211 91  –  –  Table knives having fixed blades:  
8211 91 30  – – –  Table knives with handle and blade of stainless steel  2,9  A  
8211 91 80  – – –  Other  2,9 A  
8211 92 00  –  –  Other knives having fixed blades  2,9  A  
8211 93 00  –  –  Knives having other than fixed blades  2,9  A  
8211 94 00  –  –  Blades  2,3 A  
8211 95 00  –  –  Handles of base metal  0,0  A  
8212  Razors and razor blades (including razor blade blanks in strip s): 
8212 10  –  Razors:  
8212 10 10  –  –  Safety razors with non-replaceable blades  0,0  A  
8212 10 90  –  –  Other  0,0 A  
8212 20 00  –  Safety razor blades, including razor blade blanks in strips  0,0  A  
8212 90 00  –  Other parts  0,0 A  
8213 00 00  Scissors, tailors' shears and similar shears, and blades there for 1,4  A  
8214  Other articles of cutlery (for example, hair clippers, butcher s' or kitchen cleavers, 
choppers and mincing knives, paper knives); manicure or pedicur e sets and 
instruments (including nail files):  
8214 10 00  –  Paper knives, letter openers, erasing knives, pencil sharpener s and blades 
therefor  0,0 A  
8214 20 00  –  Manicure or pedicure sets and instruments (including nail file s) 0,0  A  
8214 90 00  –  Other  0,0 A  
8215  Spoons, forks, ladles, skimmers, cake-servers, fish-knives, bu tter-knives, sugar 
tongs and similar kitchen or tableware:  
8215 10  –  Sets of assorted articles containing at least one article plat ed with precious 
metal:  
8215 10 20  –  –  Containing only articles plated with precious metal  1,6  A  
– – Other:  
8215 10 30  – – –  Of stainless steel  2,9  A  
8215 10 80  – – –  Other  1,6 A  
8215 20  –  Other sets of assorted articles:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 464  
Item Description  Base rate  Category  
8215 20 10  –  –  Of stainless steel  2,9  A  
8215 20 90  –  –  Other  1,6 A  
– Other:  
8215 91 00  –  –  Plated with precious metal  1,6  A  
8215 99  –  –  Other:  
8215 99 10  – – –  Of stainless steel  2,9  A  
8215 99 90  – – –  Other  1,6 A  
83 MISCELLANEOUS ARTICLES OF BASE METAL  
8301  Padlocks and locks (key, combination or electrically operated) , of base metal; 
clasps and frames with clasps, incorporating locks, of base met al; keys for any 
of the foregoing articles, of base metal:  
8301 10 00  –  Padlocks  0,0 A  
8301 20 00  –  Locks of a kind used for motor vehicles  0,0  A  
8301 30 00  –  Locks of a kind used for furniture  0,0  A  
8301 40  –  Other locks:  
– – Locks of a kind used for doors of buildings:  
8301 40 11  – – –  Cylinder  0,0  A  
8301 40 19  – – –  Other  0,0 A  
8301 40 90  –  –  Other locks  0,0  A  
8301 50 00  –  Clasps and frames with clasps, incorporating locks  0,0  A  
8301 60 00  –  Parts  0,0 A  
8301 70 00  –  Keys presented separately  0,0  A  
8302  Base metal mountings, fittings and similar articles suitable f or furniture, doors, 
staircases, windows, blinds, coachwork, saddlery, trunks, chest s, caskets or the 
like; base metal hat-racks, hat-pegs, brackets and similar fixt ures; castors with 
mountings of base metal; automatic door closers of base metal:  
8302 10  –  Hinges:  
8302 10 10  –  –  For use in civil aircraft  0,0  A  
8302 10 90  –  –  Other  0,9 A  
8302 20  –  Castors:  
8302 20 10  –  –  For use in civil aircraft  0,0  A  
8302 20 90  –  –  Other  0,9 A  
8302 30 00  –  Other mountings, fittings and similar articles suitable for mo tor vehicles  0,9  A  
– Other mountings, fittings and similar articles:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 465  
Item Description  Base rate  Category  
8302 41 00  –  –  Suitable for buildings  0,9  A  
8302 42  –  –  Other, suitable for furniture:  
8302 42 10  – – –  For use in civil aircraft  0,0  A  
8302 42 90  – – –  Other  0,9 A  
8302 49  –  –  Other:  
8302 49 10  – – –  For use in civil aircraft  0,0  A  
8302 49 90  – – –  Other  0,9 A  
8302 50 00  –  Hat-racks, hat-pegs, brackets and similar fixtures  0,9  A  
8302 60  –  Automatic door closers:  
8302 60 10  –  –  For use in civil aircraft  0,0  A  
8302 60 90  –  –  Other  0,9 A  
8303  Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers 
for strong-rooms, cash or deed boxes and the like, of base meta l: 
8303 00 10  –  Armoured or reinforced safes and strong-boxes  0,0  A  
8303 00 30  –  Armoured or reinforced doors and safe deposit lockers for stro ng-rooms  0,0  A  
8303 00 90  –  Cash or deed boxes and the like  0,0  A  
8304 00 00  Filing cabinets, card-index cabinets, paper trays, paper rests , pen trays, office- 
stamp stands and similar office or desk equipment, of base meta l, other than 
office furniture of heading No 9403  0,0 A  
8305  Fittings for loose-leaf binders or files, letter clips, letter  corners, paper clips, 
indexing tags and similar office articles, of base metal; stapl es in strips (for 
example, for offices, upholstery, packaging), of base metal:  
8305 10 00  –  Fittings for loose-leaf binders or files  1,1  A  
8305 20 00  –  Staples in strips  1,0  A  
8305 90 00  –  Other, including parts  1,1  A  
8306  Bells, gongs and the like, non-electric, of base metal; statue ttes and other orna­
ments, of base metal; photograph, picture or similar frames, of  base metal; 
mirrors of base metal:  
8306 10 00  –  Bells, gongs and the like  0,0  A  
– Statuettes and other ornaments:  
8306 21 00  –  –  Plated with precious metal  0,0  A  
8306 29  –  –  Other:  
8306 29 10  – – –  Of copper  0,0  A  
8306 29 90  – – –  Of other base metal  0,0  A  
8306 30 00  –  Photograph, picture or similar frames; mirrors  0,9  A  
8307  Flexible tubing of base metal, with or without fittings:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 466  
Item Description  Base rate  Category  
8307 10  –  Of iron or steel:  
8307 10 10  –  –  With fittings attached, for use in civil aircraft  0,0  A  
8307 10 90  –  –  Other  0,9 A  
8307 90  –  Of other base metal:  
8307 90 10  –  –  With fittings attached, for use in civil aircraft  0,0  A  
8307 90 90  –  –  Other  0,9 A  
8308  Clasps, frames with clasps, buckles, buckle-clasps, hooks, eye s, eyelets and the 
like, of base metal, of a kind used for clothing, footwear, awn ings, handbags, 
travel goods or other made up articles, tubular or bifurcated r ivets, of base metal; 
beads and spangles of base metal:  
8308 10 00  –  Hooks, eyes and eyelets  0,0  A  
8308 20 00  –  Tubular or bifurcated rivets  0,0  A  
8308 90 00  –  Other, including parts  0,0  A  
8309  Stoppers, caps and lids (including crown corks, screw caps and  pouring stop­
pers), capsules for bottles, threaded bungs, bung covers, seals  and other packing 
accessories, of base metal:  
8309 10 00  –  Crown corks  0,0  A  
8309 90  –  Other:  
8309 90 10  –  –  Capsules of lead; capsules of aluminium of a diameter exceedin g 21 mm  1,2  A  
8309 90 90  –  –  Other  0,0 A  
8310 00 00  Sign-plates, name-plates, address-plates and similar plates, n umbers, letters and 
other symbols, of base metal, excluding those of heading No 940 5 0,0 A  
8311  Wire, rods, tubes, plates, electrodes and similar products, of  base metal or of 
metal carbides, coated or cored with flux material, of a kind u sed for soldering, 
brazing, welding or deposition of metal or of metal carbides; w ire and rods, of 
agglomerated base metal powder, used for metal spraying:  
8311 10  –  Coated electrodes of base metal, for electric arc-welding:  
8311 10 10  –  –  Welding electrodes cored with iron or steel and coated with re fractory ma­
terial  1,1 A  
8311 10 90  –  –  Other  1,1 A  
8311 20 00  –  Cored wire of base metal, for electric arc-welding  1,1  A  
8311 30 00  –  Coated rods and cored wire, of base metal, for soldering, braz ing or welding 
by flame  1,1 A  
8311 90 00  –  Other, including parts  1,1  A  
84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL 
APPLIANCES; PARTS THEREOF  
8401  Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; 
machinery and apparatus for isotopic separation:  
8401 10 00  –  Nuclear reactors  3,9  B  
8401 20 00  –  Machinery and apparatus for isotopic separation, and parts the reof 2,5  B  
8401 30 00  –  Fuel elements (cartridges), non-irradiated  2,5  B  
8401 40 00  –  Parts of nuclear reactors  2,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 467  
Item Description  Base rate  Category  
8402  Steam or other vapour generating boilers (other than central h eating hot water 
boilers capable also of producing low pressure steam); super-he ated water boi­
lers:  
– Steam or other vapour generating boilers:  
8402 11 00  –  –  Watertube boilers with a steam production exceeding 45 t per h our 0,0  A  
8402 12 00  –  –  Watertube boilers with a steam production not exceeding 45 t p er hour  0,0  A  
8402 19  –  –  Other vapour generating boilers, including hybrid boilers:  
8402 19 10  – – –  Firetube boilers  0,0  A  
8402 19 90  – – –  Other  0,0 A  
8402 20 00  –  Super-heated water boilers  0,0  A  
8402 90 00  –  Parts  0,0 A  
8403  Central heating boilers other than those of heading No 8402:  
8403 10  –  Boilers:  
8403 10 10  –  –  Of cast iron  0,0  A  
8403 10 90  –  –  Other  0,0 A  
8403 90  –  Parts:  
8403 90 10  –  –  Of cast iron  0,0  A  
8403 90 90  –  –  Other  0,0 A  
8404  Auxiliary plant for use with boilers of heading No 8402 or 840 3 (for example, 
economisers, super-heaters, soot removers, gas recoverers); con densers for steam 
or other vapour power units:  
8404 10 00  –  Auxiliary plant for use with boilers of heading No 8402 or 840 3 0,0  A  
8404 20 00  –  Condensers for steam or other vapour power units  0,0  A  
8404 90 00  –  Parts  0,0 A  
8405  Producer gas or water gas generators, with or without their pu rifiers; acetylene 
gas generators and similar water process gas generators, with o r without their 
purifiers:  
8405 10 00  –  Producer gas or water gas generators, with or without their pu rifiers; acetylene 
gas generators and similar water process gas generators, with o r without their 
purifiers  0,0 A  
8405 90 00  –  Parts  0,0 A  
8406  Steam turbines and other vapour turbines:  
8406 10 00  –  Turbines for marine propulsion  0,0  A  
– Other turbines:  
8406 81  –  –  Of an output exceeding 40 MW:  
8406 81 10  – – –  Steam turbines for electricity generation  0,0  A  
8406 81 90  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 468  
Item Description  Base rate  Category  
8406 82  –  –  Of an output not exceeding 40 MW:  
– – – Steam turbines for electricity generation, of a power:  
8406 82 11  – – – –  Not exceeding 10 MW  0,0  A  
8406 82 19  – – – –  Exceeding 10 MW  0,0  A  
8406 82 90  – – –  Other  0,0 A  
8406 90  –  Parts:  
8406 90 10  –  –  Stator blades, rotors and their blades  0,0  A  
8406 90 90  –  –  Other  0,0 A  
8407  Spark-ignition reciprocating or rotary internal combustion pis ton engines:  
8407 10  –  Aircraft engines:  
8407 10 10  –  –  For use in civil aircraft  0,0  A  
8407 10 90  –  –  Other  0,0 A  
– Marine propulsion engines:  
8407 21  –  –  Outboard motors:  
8407 21 10  – – –  Of a cylinder capacity not exceeding 325 cc  2,1  A  
– – – Of a cylinder capacity exceeding 325 cc:  
8407 21 91  – – – –  Of a power not exceeding 30 kW  1,4  A  
8407 21 99  – – – –  Of a power exceeding 30 kW  1,4  A  
8407 29  –  –  Other:  
8407 29 20  – – –  Of a power not exceeding 200 kW  1,4  A  
8407 29 80  – – –  Of a power exceeding 200 kW  1,4  A  
– Reciprocating piston engines of a kind used for the propulsion  of vehicles of 
Chapter 87:  
8407 31 00  –  –  Of a cylinder capacity not exceeding 50 cc  0,0  A  
8407 32  –  –  Of a cylinder capacity exceeding 50 cc but not exceeding 250 c c: 
8407 32 10  – – –  Of a cylinder capacity exceeding 50 cm  3 but not exceeding 125 cm  3 0,0 A  
8407 32 90  – – –  Of a cylinder capacity exceeding 125 cm  3 but not exceeding 250 cm  3 0,0 A  
8407 33  –  –  Of a cylinder capacity exceeding 250 cc but not exceeding 1 00 0 cc:  
8407 33 10  – – –  For the industrial assembly of: Pedestrian controlled tractors  of subheading 
8701 10; Motor vehicles of heading Nos 8703, 8704 and 8705  1,0 A  
8407 33 90  – – –  Other  1,2 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 469  
Item Description  Base rate  Category  
8407 34  –  –  Of a cylinder capacity exceeding 1 000 cc:  
8407 34 10  – – –  For the industrial assembly of: Pedestrian controlled tractors  of subheading 
8701 10; Motor vehicles of heading No 8703; Motor vehicles of h eading 
No 8704 with an engine of a cylinder capacity of less than 2800  cc; Motor 
vehicles of heading No 8705  0,0 A  
– – – Other:  
8407 34 30  – – – –  Used  1,4 A  
– – – –  New, of a cylinder capacity:  
8407 34 91  – – – – –  Not exceeding 1500 cc  1,4  A  
8407 34 99  – – – – –  Exceeding 1500 cc  1,4  A  
8407 90  –  Other engines:  
8407 90 10  –  –  Of a cylinder capacity not exceeding 250 cc  0,0  A  
– – Of a cylinder capacity exceeding 250 cc:  
8407 90 50  – – –  For the industrial assembly of: Pedestrian controlled tractors  of subheading 
8701 10; Motor vehicles of heading No 8703; Motor vehicles of h eading 
No 8704 with an engine of a cylinder capacity of less than 2800  cc; Motor 
vehicles of heading No 8705  0,0 A  
– – – Other:  
8407 90 80  – – – –  Of a power not exceeding 10 kW  1,4  A  
8407 90 90  – – – –  Of a power exceeding 10 kW  1,4  A  
8408  Compression-ignition internal combustion piston engines (diese l or semi-diesel 
engines):  
8408 10  –  Marine propulsion engines:  
– – Used:  
8408 10 11  – – –  For sea-going vessels of heading Nos 8901, 8906, tugs of subhe ading No 
8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 19  – – –  Other  0,9 A  
– – New, of a power:  
– – – Not exceeding 15 kW:  
8408 10 22  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 24  – – – –  Other  0,9 A  
– – – Exceeding 15 kW but not exceeding 50 kW:  
8408 10 26  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 28  – – – –  Other  0,9 A  
– – – Exceeding 50 kW but not exceeding 100 kW:  
8408 10 31  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 39  – – – –  Other  0,9 A  
– – – Exceeding 100 kW but not exceeding 200 kW:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 470  
Item Description  Base rate  Category  
8408 10 41  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 49  – – – –  Other  0,9 A  
– – – Exceeding 200 kW but not exceeding 300 kW:  
8408 10 51  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 59  – – – –  Other  0,9 A  
– – – Exceeding 300 kW but not exceeding 500 kW:  
8408 10 61  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 69  – – – –  Other  0,9 A  
– – – Exceeding 500 kW but not exceeding 1 000 kW:  
8408 10 71  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 79  – – – –  Other  0,9 A  
– – – Exceeding 1 000 kW but not exceeding 5 000 kW:  
8408 10 81  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 89  – – – –  Other  0,9 A  
– – – Exceeding 5 000 kW:  
8408 10 91  – – – –  For sea-going vessels of heading Nos 8901 to 8906, tugs of sub heading 
No 8904 00 10 and warships of subheading No 8906 00 10  0,0 A  
8408 10 99  – – – –  Other  0,9 A  
8408 20  –  Engines of a kind used for the propulsion of vehicles of Chapt er 87:  
8408 20 10  –  –  For the industrial assembly of: Pedestrian controlled tractors  of subheading 
8701 10; Motor vehicles of heading No 8703; Motor vehicles of h eading of 
8704 with an engine of a cylinder capacity of less than 2 500 c c; Motor 
vehicles of heading No 8705  0,0 A  
– – Other:  
– – – For wheeled agricultural or forestry tractors, of a power:  
8408 20 31  – – – –  Not exceeding 50 kW  1,4  A  
8408 20 35  – – – –  Exceeding 50 kW but not exceeding 100 kW  1,4  A  
8408 20 37  – – – –  Exceeding 100 kW  1,4  A  
– – – For other vehicles of Chapter 87, of a power:  
8408 20 51  – – – –  Not exceeding 50 kW  1,4  A  
8408 20 55  – – – –  Exceeding 50 kW but not exceeding 100 kW  1,4  A  
8408 20 57  – – – –  Exceeding 100 kW but not exceeding 200 kW  1,4  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 471  
Item Description  Base rate  Category  
8408 20 99  – – – –  Exceeding 200 kW  1,4  A  
8408 90  –  Other engines:  
8408 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8408 90 21  – – –  For rail traction  1,4  A  
– – – Other:  
8408 90 29  – – – –  Used  1,4 A  
– – – –  New, of a power:  
8408 90 31  – – – – –  Not exceeding 15 kW  1,4  A  
8408 90 33  – – – – –  Exceeding 15 kW but not exceeding 30 kW  1,4  A  
8408 90 36  – – – – –  Exceeding 30 kW but not exceeding 50 kW  1,4  A  
8408 90 37  – – – – –  Exceeding 50 kW but not exceeding 100 kW  1,4  A  
8408 90 51  – – – – –  Exceeding 100 kW but not exceeding 200 kW  1,4  A  
8408 90 55  – – – – –  Exceeding 200 kW but not exceeding 300 kW  1,4  A  
8408 90 57  – – – – –  Exceeding 300 kW but not exceeding 500 kW  1,4  A  
8408 90 71  – – – – –  Exceeding 500 kW but not exceeding 1 000 kW  1,4  A  
8408 90 75  – – – – –  Exceeding 1 000 kW but not exceeding 5 000 kW  1,4  A  
8408 90 99  – – – – –  Exceeding 5 000 kW  1,4  A  
8409  Parts suitable for use solely or principally with the engines of heading No 8407 
or 8408:  
8409 10  –  For aircraft engines:  
8409 10 10  –  –  For engines for use in civil aircraft  0,0  A  
8409 10 90  –  –  Other  0,0 A  
– Other:  
8409 91 00  –  –  Suitable for use solely or principally with spark-ignition int ernal combustion 
piston engines  0,9 A  
8409 99 00  –  –  Other  0,9 A  
8410  Hydraulic turbines, water wheels, and regulators therefor:  
– Hydraulic turbines and water wheels:  
8410 11 00  –  –  Of a power not exceeding 1 000 kW  4,2  B  
8410 12 00  –  –  Of a power exceeding 1 000 kW but not exceeding 10 000 kW  4,2  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 472  
Item Description  Base rate  Category  
8410 13 00  –  –  Of a power exceeding 10 000 kW  4,2  B  
8410 90  –  Parts, including regulators:  
8410 90 10  –  –  Of cast iron or cast steel  4,2  B  
8410 90 90  –  –  Other  4,2 B  
8411  Turbo-jets, turbo-propellers and other gas turbines:  
– Turbo-jets:  
8411 11  –  –  Of a thrust not exceeding 25 kN:  
8411 11 10  – – –  For use in civil aircraft  0,0  A  
8411 11 90  – – –  Other  0,0 A  
8411 12  –  –  Of a thrust exceeding 25 kN:  
– – – For use in civil aircraft:  
8411 12 11  – – – –  Of a thrust exceeding 25 kN but not exceeding 44 kN  0,0  A  
8411 12 13  – – – –  Of a thrust exceeding 44 kN but not exceeding 132 kN  0,0  A  
8411 12 19  – – – –  Of a thrust exceeding 132 kN  0,0  A  
8411 12 90  – – –  Other  0,0 A  
– Turbo-propellers:  
8411 21  –  –  Of a power not exceeding 1100 kW:  
8411 21 10  – – –  For use in civil aircraft  0,0  A  
8411 21 90  – – –  Other  0,0 A  
8411 22  –  –  Of a power exceeding 1100 kW:  
– – – For use in civil aircraft:  
8411 22 11  – – – –  Of a power exceeding 1100 kW but not exceeding 3730 kW  0,0  A  
8411 22 19  – – – –  Of a power exceeding 3730 kW  0,0  A  
8411 22 90  – – –  Other  0,0 A  
– Other gas turbines:  
8411 81  –  –  Of a power not exceeding 5 000 kW:  
8411 81 10  – – –  For use in civil aircraft  0,0  A  
8411 81 90  – – –  Other  3,8 B  
8411 82  –  –  Of a power exceeding 5 000 kW:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 473  
Item Description  Base rate  Category  
8411 82 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8411 82 91  – – – –  Of a power exceeding 5 000 kW but not exceeding 20 000 kW  1,7  A  
8411 82 93  – – – –  Of a power exceeding 20 000 kW but not exceeding 50 000 kW  3,8  B  
8411 82 99  – – – –  Of a power exceeding 50 000 kW  3,8  B  
– Parts:  
8411 91  –  –  Of turbo-jets or turbo-propellers:  
8411 91 10  – – –  For use in civil aircraft  0,0  A  
8411 91 90  – – –  Other  0,0 A  
8411 99  –  –  Other:  
8411 99 10  – – –  Of gas turbines, for use in civil aircraft  0,0  A  
8411 99 90  – – –  Other  2,8 B  
8412  Other engines and motors:  
8412 10  –  Reaction engines other than turbo-jets:  
8412 10 10  –  –  For use in civil aircraft  0,0  A  
8412 10 90  –  –  Other  0,0 A  
– Hydraulic power engines and motors:  
8412 21  –  –  Linear acting (cylinders):  
8412 21 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8412 21 91  – – – –  Hydraulic systems  0,0  A  
8412 21 99  – – – –  Other  0,0 A  
8412 29  –  –  Other:  
8412 29 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8412 29 50  – – – –  Hydraulic systems  0,0  A  
– – – –  Other:  
8412 29 91  – – – – –  Hydraulic fluid power motors  0,0  A  
8412 29 99  – – – – –  Other  0,0  A  
– Pneumatic power engines and motors:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 474  
Item Description  Base rate  Category  
8412 31  –  –  Linear acting (cylinders):  
8412 31 10  – – –  For use in civil aircraft  0,0  A  
8412 31 90  – – –  Other  0,0 A  
8412 39  –  –  Other:  
8412 39 10  – – –  For use in civil aircraft  0,0  A  
8412 39 90  – – –  Other  0,0 A  
8412 80  –  Other:  
8412 80 10  –  –  Steam or other vapour power engines  0,0  A  
– – Other:  
8412 80 91  – – –  For use in civil aircraft  0,0  A  
8412 80 99  – – –  Other  0,0 A  
8412 90  –  Parts:  
8412 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8412 90 30  – – –  Of reaction engines other than turbo-jets  0,0  A  
8412 90 50  – – –  Of hydraulic power engines and motors  0,0  A  
8412 90 90  – – –  Other  0,0 A  
8413  Pumps for liquids, whether or not fitted with a measuring devi ce; liquid eleva­
tors:  
– Pumps fitted or designed to be fitted with a measuring device:  
8413 11 00  –  –  Pumps for dispensing fuel or lubricants, of the type used in f illing-stations or 
in garages  0,0 A  
8413 19  –  –  Other:  
8413 19 10  – – –  For use in civil aircraft  0,0  A  
8413 19 90  – – –  Other  0,0 A  
8413 20  –  Hand pumps, other than those of subheading No 8413 11 or 8413 19: 
8413 20 10  –  –  For use in civil aircraft  0,0  A  
8413 20 90  –  –  Other  0,0 A  
8413 30  –  Fuel, lubricating or cooling medium pumps for internal combust ion piston 
engines:  
8413 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 475  
Item Description  Base rate  Category  
8413 30 91  – – –  Injection pumps  0,0  A  
8413 30 99  – – –  Other  0,0 A  
8413 40 00  –  Concrete pumps  0,0  A  
8413 50  –  Other reciprocating positive displacement pumps:  
8413 50 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8413 50 30  – – –  Hydraulic units  0,0  A  
8413 50 50  – – –  Dosing and proportioning pumps  0,0  A  
– – – Other:  
– – – –  Piston pumps:  
8413 50 71  – – – – –  Hydraulic fluid power  0,0  A  
8413 50 79  – – – – –  Other  0,0  A  
8413 50 90  – – – –  Other  0,0 A  
8413 60  –  Other rotary positive displacement pumps:  
8413 60 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8413 60 30  – – –  Hydraulic units  0,0  A  
– – – Other:  
– – – –  Gear pumps:  
8413 60 41  – – – – –  Hydraulic fluid power  0,0  A  
8413 60 49  – – – – –  Other  0,0  A  
– – – –  Vane pumps:  
8413 60 51  – – – – –  Hydraulic fluid power  0,0  A  
8413 60 59  – – – – –  Other  0,0  A  
8413 60 60  – – – –  Screw pumps  0,0  A  
8413 60 90  – – – –  Other  0,0 A  
8413 70  –  Other centrifugal pumps:  
8413 70 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Submersible pumps:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 476  
Item Description  Base rate  Category  
8413 70 21  – – – –  Single-stage  0,0  A  
8413 70 29  – – – –  Multi-stage  0,0  A  
8413 70 30  – – –  Glandless impeller pumps for heating systems and warm water su pply 0,0  A  
– – – Other, with a discharge outlet diameter:  
8413 70 40  – – – –  Not exceeding 15 mm  0,0  A  
– – – –  Exceeding 15 mm:  
8413 70 50  – – – – –  Channel impeller pumps and side channel pumps  0,0  A  
– – – – –  Radial flow pumps:  
– – – – – –  Single-stage:  
– – – – – – –  With single entry impeller:  
8413 70 61  – – – – – – – –  Monobloc  0,0  A  
8413 70 69  – – – – – – – –  Other  0,0  A  
8413 70 70  – – – – – – –  With more than one entry impeller  0,0  A  
8413 70 80  – – – – – –  Multi-stage  0,0  A  
– – – – –  Other centrifugal pumps:  
8413 70 91  – – – – – –  Single-stage  0,0  A  
8413 70 99  – – – – – –  Multi-stage  0,0  A  
– Other pumps; liquid elevators:  
8413 81  –  –  Pumps:  
8413 81 10  – – –  For use in civil aircraft  0,0  A  
8413 81 90  – – –  Other  0,0 A  
8413 82 00  –  –  Liquid elevators  0,0  A  
– Parts:  
8413 91  –  –  Of pumps:  
8413 91 10  – – –  For use in civil aircraft  0,0  A  
8413 91 90  – – –  Other  0,0 A  
8413 92 00  –  –  Of liquid elevators  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 477  
Item Description  Base rate  Category  
8414  Air or vacuum pumps, air or other gas compressors and fans; ve ntilating or 
recycling hoods incorporating a fan, whether or not fitted with  filters:  
8414 10  –  Vacuum pumps:  
8414 10 10  –  –  For use in civil aircraft  0,0  A  
8414 10 20  –  –  For use in semiconductor production  0,0  A  
– – Other:  
8414 10 30  – – –  Rotary piston pumps, sliding vane rotary pumps, molecular drag  pumps and 
Roots pumps  1,1 A  
– – – Other:  
8414 10 50  – – – –  Diffusion pumps, cryopumps and adsorption pumps  1,1  A  
8414 10 80  – – – –  Other  1,1 A  
8414 20  –  Hand- or foot-operated air pumps:  
8414 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8414 20 91  – – –  Hand pumps for cycles  1,1  A  
8414 20 99  – – –  Other  1,5 A  
8414 30  –  Compressors of a kind used in refrigerating equipment:  
8414 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8414 30 30  – – –  Of a power not exceeding 0,4 kW  1,5  A  
– – – Of a power exceeding 0,4 kW:  
8414 30 91  – – – –  Hermetic or semi-hermetic  1,5  A  
8414 30 99  – – – –  Other  1,5 A  
8414 40  –  Air compressors mounted on a wheeled chassis for towing:  
8414 40 10  –  –  Giving a flow per minute not exceeding 2 m  3 1,5 A  
8414 40 90  –  –  Giving a flow per minute exceeding 2 m  3 1,5 A  
– Fans:  
8414 51  –  –  Table, floor, wall, window, ceiling or roof fans, with a self- contained electric 
motor of an output not exceeding 125 W:  
8414 51 10  – – –  For use in civil aircraft  0,0  A  
8414 51 90  – – –  Other  2,2 B  
8414 59  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 478  
Item Description  Base rate  Category  
8414 59 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8414 59 30  – – – –  Axial fans  1,6  A  
8414 59 50  – – – –  Centrifugal fans  1,6  A  
8414 59 90  – – – –  Other  1,6 A  
8414 60 00  –  Hoods having a maximum horizontal side not exceeding 120 cm  1,8  B  
8414 80  –  Other:  
8414 80 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Turbo-compressors:  
8414 80 21  – – – –  Single-stage  1,5  A  
8414 80 29  – – – –  Multi-stage  1,5  A  
– – – Reciprocating displacement compressors, having a gauge pressur e capacity 
of: 
– – – –  Not exceeding 15 bar, giving a flow per hour:  
8414 80 31  – – – – –  Not exceeding 60 m  3 1,5 A  
8414 80 39  – – – – –  Exceeding 60 m  3 1,5 A  
– – – –  Exceeding 15 bar, giving a flow per hour:  
8414 80 41  – – – – –  Not exceeding 120 m  3 1,5 A  
8414 80 49  – – – – –  Exceeding 120 m  3 1,5 A  
– – – Rotary displacement compressors:  
8414 80 60  – – – –  Single-shaft  1,5  A  
– – – –  Multi-shaft:  
8414 80 71  – – – – –  Screw compressors  1,5  A  
8414 80 79  – – – – –  Other  1,5  A  
8414 80 90  – – –  Other  1,5 A  
8414 90  –  Parts:  
8414 90 10  –  –  For use in civil aircraft  0,0  A  
8414 90 90  –  –  Other  1,5 A  
8415  Air conditioning machines, comprising a motor-driven fan and e lements for 
changing the temperature and humidity, including those machines  in which 
the humidity cannot be separately regulated:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 479  
Item Description  Base rate  Category  
8415 10 00  –  Window or wall types, self-contained  0,7  A  
8415 20 00  –  Of a kind used for persons, in motor vehicules  0,9  A  
– Other:  
8415 81  –  –  Incorporating a refrigerating unit and a valve for reversal of  the cooling/heat 
cycle:  
8415 81 10  – – –  For use in civil aircraft  0,0  A  
8415 81 90  – – –  Other  0,9 A  
8415 82  –  –  Other, incorporating a refrigerating unit:  
8415 82 10  – – –  For use in civil aircraft  0,0  A  
8415 82 80  – – –  Other  0,9 A  
8415 83  –  –  Not incorporating a refrigerating unit:  
8415 83 10  – – –  For use in civil aircraft  0,0  A  
8415 83 90  – – –  Other  0,9 A  
8415 90  –  Parts:  
8415 90 10  –  –  Of air conditioning machines of subheading Nos 8415 81, 8415 8 2 or 
8415 83, for use in civil aircraft  0,0 A  
8415 90 90  –  –  Other  0,9 A  
8416  Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical 
stokers, including their mechanical grates, mechanical ash disc hargers and simi­
lar appliances:  
8416 10  –  Furnace burners for liquid fuel:  
8416 10 10  –  –  Incorporating an automatic control device  0,0  A  
8416 10 90  –  –  Other  0,0 A  
8416 20  –  Other furnace burners, including combination burners:  
8416 20 10  –  –  Only for gas, monobloc, incorporating a ventilator and a contr ol device  0,0  A  
8416 20 90  –  –  Other  0,0 A  
8416 30 00  –  Mechanical stokers, including their mechanical grates, mechani cal ash dischar­
gers and similar appliances  0,0 A  
8416 90 00  –  Parts  0,0 A  
8417  Industrial or laboratory furnaces and ovens, including inciner ators, non-electric:  
8417 10 00  –  Furnaces and ovens for the roasting, melting or other heat-tre atment of ores, 
pyrites or of metals  0,0 A  
8417 20  –  Bakery ovens, including biscuit ovens:  
8417 20 10  –  –  Tunnel ovens  0,0  A  
8417 20 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 480  
Item Description  Base rate  Category  
8417 80  –  Other:  
8417 80 10  –  –  Furnaces and ovens for the incineration of rubbish  0,0  A  
8417 80 20  –  –  Tunnel ovens and muffle furnaces for firing ceramic products  0,0  A  
8417 80 80  –  –  Other  0,0 A  
8417 90 00  –  Parts  0,0 A  
8418  Refrigerators, freezers and other refrigerating or freezing eq uipment, electric or 
other; heat pumps other than air conditioning machines of headi ng No 8415:  
8418 10  –  Combined refrigerator-freezers, fitted with separate external doors:  
8418 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8418 10 91  – – –  Of a capacity exceeding 340 l  0,6  A  
8418 10 99  – – –  Other  0,6 A  
– Refrigerators, household type:  
8418 21  –  –  Compression-type:  
8418 21 10  – – –  Of a capacity exceeding 340 l  0,0  A  
– – – Other:  
8418 21 51  – – – –  Table model  0,8  A  
8418 21 59  – – – –  Building-in type  0,6  A  
– – – –  Other, of a capacity:  
8418 21 91  – – – – –  Not exceeding 250 l  0,8  A  
8418 21 99  – – – – –  Exceeding 250 l but not exceeding 340 l  0,6  A  
8418 22 00  –  –  Absorption-type, electrical  0,0  A  
8418 29 00  –  –  Other  0,0 A  
8418 30  –  Freezers of the chest type, not exceeding 800 l capacity:  
8418 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8418 30 91  – – –  Of a capacity not exceeding 400 l  0,7  A  
8418 30 99  – – –  Of a capacity exceeding 400 l but not exceeding 800 l  0,7  A  
8418 40  –  Freezers of the upright type, not exceeding 900 l capacity:  
8418 40 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 481  
Item Description  Base rate  Category  
8418 40 91  – – –  Of a capacity not exceeding 250 l  0,7  A  
8418 40 99  – – –  Of a capacity exceeding 250 l but not exceeding 900 l  0,7  A  
8418 50  –  Other refrigerating or freezing chests, cabinets, display coun ters, show-cases 
and similar refrigerating or freezing furniture:  
– – Refrigerated show-cases and counters (incorporating a refriger ating unit or 
evaporator):  
8418 50 11  – – –  For frozen food storage  0,0  A  
8418 50 19  – – –  Other  0,0 A  
– – Other refrigerating furniture:  
8418 50 91  – – –  For deep-freezing, other than that of subheadings 8418 30 and 8418 40  0,0  A  
8418 50 99  – – –  Other  0,0 A  
– Other refrigerating or freezing equipment; heat pumps:  
8418 61  –  –  Compression type units whose condensers are heat exchangers:  
8418 61 10  – – –  For use in civil aircraft  0,0  A  
8418 61 90  – – –  Other  0,7 A  
8418 69  –  –  Other:  
8418 69 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8418 69 91  – – – –  Absorption heat pumps  0,7  A  
8418 69 99  – – – –  Other  0,7 A  
– Parts:  
8418 91 00  –  –  Furniture designed to receive refrigerating or freezing equipm ent 0,0  A  
8418 99  –  –  Other:  
8418 99 10  – – –  Evaporators and condensers, excluding those for refrigerators of the hou­
sehold type  0,0 A  
8418 99 90  – – –  Other  0,0 A  
8419  Machinery, plant or laboratory equipment, whether or not elect rically heated, for 
the treatment of materials by a process involving a change of t emperature such 
as heating, cooking, roasting, distilling, rectifying, sterilis ing, pasteurising, stea­
ming, drying, evaporating, vapourising, condensing or cooling, other than ma­
chinery or plant of a kind used for domestic purposes; instanta neous or storage 
water heaters, non-electric:  
– Instantaneous or storage water heaters, non-electric:  
8419 11 00  –  –  Instantaneous gas water heaters  0,0  A  
8419 19 00  –  –  Other  0,0 A  
8419 20 00  –  Medical, surgical or laboratory sterilizers  0,0  A  
– Dryers:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 482  
Item Description  Base rate  Category  
8419 31 00  –  –  For agricultural products  0,0  A  
8419 32 00  –  –  For wood, paper pulp, paper or paperboard  0,0  A  
8419 39  –  –  Other:  
8419 39 10  – – –  for ceramic articles  0,0  A  
8419 39 90  – – –  Other  0,0 A  
8419 40 00  –  Distilling or rectifying plant  0,0  A  
8419 50  –  Heat exchange units:  
8419 50 10  –  –  For use in civil aircraft  0,0  A  
8419 50 90  –  –  Other  0,0 A  
8419 60 00  –  Machinery for liquefying air or other gases  0,0  A  
– Other machinery, plant and equipment:  
8419 81  –  –  For making hot drinks or for cooking or heating food:  
8419 81 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8419 81 91  – – – –  Percolators and other appliances for making coffee and other h ot drinks  0,0  A  
8419 81 99  – – – –  Other  0,0 A  
8419 89  –  –  Other:  
8419 89 10  – – –  Cooling towers and similar plant for direct cooling (without a  separating 
wall) by means of recirculated water  0,0 A  
8419 89 15  – – –  Apparatus for rapid heating of semiconductor wafers  0,0  A  
8419 89 20  – – –  Apparatus for chemical vapour deposition on semiconductor wafe rs 0,0  A  
8419 89 25  – – –  Apparatus for physical vapour deposition by electronic beam or  evaporation 
on semiconductor wafers  0,0 A  
8419 89 27  – – –  Apparatus for chemical vapour deposition on LCD substates  0,0  A  
8419 89 30  – – –  Vacuum-vapour plant for the deposition of metal  0,0  A  
8419 89 98  – – –  Other  0,0 A  
8419 90  –  Parts:  
8419 90 10  –  –  Of heat exchange units, for use in civil aircraft  0,0  A  
8419 90 20  –  –  Of sterilisers of subheading 8419 20 00  0,0  A  
8419 90 30  –  –  Of apparatus of subheading 8419 89 15, 8419 89 20 or 8419 89 2 5 0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 483  
Item Description  Base rate  Category  
8419 90 50  –  –  Of apparatus of subheading 8419 89 27  0,0  A  
8419 90 80  –  –  Other  0,0 A  
8420  Calendering or other rolling machines, other than for metals o r glass, and 
cylinders therefor:  
8420 10  –  Calendering or other rolling machines:  
8420 10 10  –  –  Of a kind used in the textile industry  0,0  A  
8420 10 30  –  –  Of a kind used in the paper industry  0,0  A  
8420 10 50  –  –  Of a kind used in the rubber or plastics industries  0,0  A  
8420 10 90  –  –  Other  0,0 A  
– Parts:  
8420 91  –  –  Cylinders:  
8420 91 10  – – –  Of cast iron  0,0  A  
8420 91 80  – – –  Other  0,7 A  
8420 99 00  –  –  Other  0,7 A  
8421  Centrifuges, including centrifugal dryers; filtering or purify ing machinery and 
apparatus, for liquids or gases:  
– Centrifuges, including centrifugal dryers:  
8421 11 00  –  –  Cream separators  0,0  A  
8421 12 00  –  –  Clothes-dryers  0,0  A  
8421 19  –  –  Other:  
8421 19 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8421 19 91  – – – –  Centrifuges of a kind used in laboratories  0,0  A  
– – – –  Centrifuges of a kind used in the manufacture of semiconductor  wafers:  
8421 19 93  – – – – –  Spinners for coating photographic emulsions on semiconductor w afers  0,0  A  
8421 19 95  – – – – –  Other  0,0  A  
– – – –  Other:  
8421 19 96  – – – – –  Spinners for coating photographic emulsions on LCD  0,0  A  
8421 19 97  – – – – –  Other  0,0  A  
– Filtering or purifying machinery and apparatus for liquids:  
8421 21  –  –  For filtering or purifying water:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 484  
Item Description  Base rate  Category  
8421 21 10  – – –  For use in civil aircraft  0,0  A  
8421 21 90  – – –  Other  0,0 A  
8421 22 00  –  –  For filtering or purifying beverages other than water  0,0  A  
8421 23  –  –  Oil or petrol-filters for internal combustion engines:  
8421 23 10  – – –  For use in civil aircraft  0,0  A  
8421 23 90  – – –  Other  0,0 A  
8421 29  –  –  Other:  
8421 29 10  – – –  For use in civil aircraft  0,0  A  
8421 29 90  – – –  Other  0,0 A  
– Filtering or purifying machinery and apparatus for gases:  
8421 31  –  –  Intake air filters for internal combustion engines:  
8421 31 10  – – –  For use in civil aircraft  0,0  A  
8421 31 90  – – –  Other  0,0 A  
8421 39  –  –  Other:  
8421 39 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8421 39 30  – – – –  Machinery and apparatus for filtering or purifying air  0,0  A  
– – – –  Machinery and apparatus for filtering or purifying other gases : 
8421 39 51  – – – – –  By a liquid process  0,0  A  
8421 39 71  – – – – –  By a catalytic process  0,0  A  
8421 39 98  – – – – –  Other  0,0  A  
– Parts:  
8421 91  –  –  Of centrifuges, including centrifugal dryers:  
8421 91 10  – – –  Of apparatus of subheading 8421 19 93 or 8421 19 95  0,0  A  
8421 91 30  – – –  Of apparatus of subheading 8421 19 96  0,0  A  
8421 91 90  – – –  Other  0,0 A  
8421 99 00  –  –  Other  0,0 A  
8422  Dish-washing machines; machinery for cleaning or drying bottle s or other con­
tainers; machinery for filling, closing, sealing, or labelling bottles, cans, boxes, 
bags or other containers; machinery for capsuling bottles, jars , tubes and similar 
containers; other packing or wrapping machinery (including heat -shrink wrap­
ping machinery); machinery for aerating beverages:  
– Dish-washing machines:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 485  
Item Description  Base rate  Category  
8422 11 00  –  –  Of the household type  0,0  A  
8422 19 00  –  –  Other  0,0 A  
8422 20 00  –  Machinery for cleaning or drying bottles or other containers  0,0  A  
8422 30 00  –  Machinery for filling, closing, sealing, or labelling bottles,  cans, boxes, bags or 
other containers; machinery for capsuling bottles, jars, tubes and similar con­
tainers; machinery for aerating beverages  0,0 A  
8422 40 00  –  Other packing or wrapping machinery (including heat-shrink wra pping machi­
nery)  0,0 A  
8422 90  –  Parts:  
8422 90 10  –  –  Of dish-washing machines  0,0  A  
8422 90 90  –  –  Other  0,0 A  
8423  Weighing machinery (excluding balances of a sensitivity of 5 c g or better), 
including weight operated counting or checking machines; weighi ng machine 
weights of all kinds:  
8423 10  –  Personal weighing machines, including baby scales; household s cales:  
8423 10 10  –  –  Household scales  0,0  A  
8423 10 90  –  –  Other  0,0 A  
8423 20 00  –  Scales for continuous weighing of goods on conveyors  0,0  A  
8423 30 00  –  Constant weight scales and scales for discharging a predetermi ned weight of 
material into a bag or container, including hopper scales  0,0 A  
– Other weighing machinery:  
8423 81  –  –  Having a maximum weighing capacity not exceeding 30 kg:  
8423 81 10  – – –  Check weighers and automatic control machines operating by ref erence to a 
pre-determined weight  0,0 A  
8423 81 30  – – –  Machinery for weighing and labelling pre-packaged goods  0,0  A  
8423 81 50  – – –  Shop-scales  0,0  A  
8423 81 90  – – –  Other  0,0 A  
8423 82  –  –  Having a maximum weighing capacity exceeding 30 kg but not exc eeding 
5 000 kg:  
8423 82 10  – – –  Check weighers and automatic control machines operating by ref erence to a 
pre-determined weight  0,0 A  
8423 82 90  – – –  Other  0,0 A  
8423 89  –  –  Other:  
8423 89 10  – – –  Weighbridges  0,0  A  
8423 89 90  – – –  Other  0,0 A  
8423 90 00  –  Weighing machine weights of all kinds; parts of weighing machi nery 0,0  A  
8424  Mechanical appliances (whether or not hand-operated) for proje cting, dispersing 
or spraying liquids or powders; fire extinguishers, whether or not charged; spray 
guns and similar appliances; steam or sand blasting machines an d similar jet 
projecting machines:  
8424 10  –  Fire extinguishers, whether or not charged:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 486  
Item Description  Base rate  Category  
8424 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8424 10 91  – – –  Of a weight not exceeding 21 kg  0,0  A  
8424 10 99  – – –  Other  0,0 A  
8424 20 00  –  Spray guns and similar appliances  0,0  A  
8424 30  –  Steam or sand blasting machines and similar jet projecting mac hines:  
– – Water cleaning appliances, with built-in motor:  
8424 30 01  – – –  With heating device  0,0  A  
– – – Other, of an engine power:  
8424 30 05  – – – –  Not exceeding 7,5 kW  0,0  A  
8424 30 09  – – – –  Exceeding 7,5 kW  0,0  A  
– – Other machines:  
8424 30 10  – – –  Compressed air operated  0,0  A  
8424 30 90  – – –  Other  0,0 A  
– Other appliances:  
8424 81  –  –  Agricultural or horticultural:  
8424 81 10  – – –  Watering appliances  0,0  A  
– – – Other:  
– – – –  Portable appliances:  
8424 81 31  – – – – –  Without motor  0,0  A  
8424 81 39  – – – – –  With motor  0,0  A  
– – – –  Other:  
8424 81 91  – – – – –  Sprayers and powder distributors designed to be mounted on or drawn 
by [agricultural] tractors  0,0 A  
8424 81 99  – – – – –  Other  0,0  A  
8424 89  –  –  Other:  
8424 89 20  – – –  Spraying appliances for etching, stripping or cleaning semicon ductor wafers  0,0  A  
8424 89 30  – – –  Deflash machines for cleaning the metal leads of semiconductor  packages 
prior to the electroplating process  0,0 A  
8424 89 95  – – –  Other  0,0 A  
8424 90  –  Parts:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 487  
Item Description  Base rate  Category  
8424 90 10  –  –  Of appliances of subheading 8424 89 20  0,0  A  
8424 90 30  –  –  Of appliances of subheading 8424 89 30  0,0  A  
8424 90 90  –  –  Other  0,0 A  
8425  Pulley tackle and hoists other than skip hoists; winches and c apstans; jacks:  
– Pulley tackle and hoists other than skip hoists or hoists of a  kind used for 
raising vehicles:  
8425 11  –  –  Powered by electric motor:  
8425 11 10  – – –  For use in civil aircraft  0,0  A  
8425 11 90  – – –  Other  0,0 A  
8425 19  –  –  Other:  
8425 19 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8425 19 91  – – – –  Manually operated chain hoists  0,0  A  
8425 19 99  – – – –  Other  0,0 A  
8425 20 00  –  Pit-head winding gear; winches specially designed for use unde rground  0,0  A  
– Other winches; capstans:  
8425 31  –  –  Powered by electric motor:  
8425 31 10  – – –  For use in civil aircraft  0,0  A  
8425 31 90  – – –  Other  0,0 A  
8425 39  –  –  Other:  
8425 39 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8425 39 91  – – – –  Powered by internal combustion piston engines  0,0  A  
8425 39 99  – – – –  Other  0,0 A  
– Jacks; hoists of a kind used for raising vehicles:  
8425 41 00  –  –  Built-in jacking systems of a type used in garages  0,0  A  
8425 42  –  –  Other jacks and hoists, hydraulic:  
8425 42 10  – – –  For use in civil aircraft  0,0  A  
8425 42 90  – – –  Other  0,0 A  
8425 49  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 488  
Item Description  Base rate  Category  
8425 49 10  – – –  For use in civil aircraft  0,0  A  
8425 49 90  – – –  Other  0,0 A  
8426  Ships' derricks; cranes, including cable cranes; mobile liftin g frames, straddle 
carriers and works trucks fitted with a crane:  
– Overhead travelling cranes, transporter cranes, gantry cranes,  bridge cranes, 
mobile lifting frames and straddle carriers:  
8426 11 00  –  –  Overhead travelling cranes on fixed support  0,0  A  
8426 12 00  –  –  Mobile lifting frames on tyres and straddle carriers  0,0  A  
8426 19 00  –  –  Other  0,0 A  
8426 20 00  –  Tower cranes  0,0  A  
8426 30 00  –  Portal or pedestal jib cranes  0,0  A  
– Other machinery, self-propelled:  
8426 41 00  –  –  On tyres  0,0 A  
8426 49 00  –  –  Other  0,0 A  
– Other machinery:  
8426 91  –  –  Designed for mounting on road vehicles:  
8426 91 10  – – –  Hydraulic cranes designed for the loading and unloading of the  vehicle  0,0  A  
8426 91 90  – – –  Other  0,0 A  
8426 99  –  –  Other:  
8426 99 10  – – –  For use in civil aircraft  0,0  A  
8426 99 90  – – –  Other  0,0 A  
8427  Fork-lift trucks; other works trucks fitted with lifting or ha ndling equipment:  
8427 10  –  Self-propelled trucks powered by an electric motor:  
8427 10 10  –  –  With a lifting height of 1 m or more  3,1  B  
8427 10 90  –  –  Other  3,1 B  
8427 20  –  Other self-propelled trucks:  
– – With a lifting height of 1 m or more:  
8427 20 11  – – –  Rough terrain fork-lift and other stacking trucks  3,1  B  
8427 20 19  – – –  Other  3,1 B  
8427 20 90  –  –  Other  3,1 B  
8427 90 00  –  Other trucks  2,8  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 489  
Item Description  Base rate  Category  
8428  Other lifting, handling, loading or unloading machinery (for e xample, lifts, 
escalators, conveyors, teleferics):  
8428 10  –  Lifts and skip hoists:  
8428 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8428 10 91  – – –  Electrically operated  0,0  A  
8428 10 99  – – –  Other  0,0 A  
8428 20  –  Pneumatic elevators and conveyors:  
8428 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8428 20 30  – – –  Specially designed for use in agriculture  0,0  A  
– – – Other:  
8428 20 91  – – – –  For bulk materials  0,0  A  
8428 20 99  – – – –  Other  0,0 A  
– Other continuous-action elevators and conveyors, for goods or materials:  
8428 31 00  –  –  Specially designed for underground use  0,0  A  
8428 32 00  –  –  Other, bucket type  0,0  A  
8428 33  –  –  Other, belt type:  
8428 33 10  – – –  For use in civil aircraft  0,0  A  
8428 33 90  – – –  Other  0,0 A  
8428 39  –  –  Other:  
8428 39 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8428 39 91  – – – –  Roller conveyors  0,0  A  
8428 39 93  – – – –  Automated material handling machines for transport, handing an d storage 
of semiconductor wafers, wafer cassettes, wafer boxes and other  material 
for semiconductor devices  0,0 A  
8428 39 98  – – – –  Other  0,0 A  
8428 40 00  –  Escalators and moving walkways  0,0  A  
8428 50 00  –  Mine wagon pushers, locomotive or wagon traversers, wagon tipp ers and 
similar railway wagon handling equipment  0,0 A  
8428 60 00  –  Teleferics, chair-lifts, ski-draglines; traction mechanisms fo r funiculars  0,0  A  
8428 90  –  Other machinery:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 490  
Item Description  Base rate  Category  
8428 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8428 90 30  – – –  Rolling-mill machinery; roller tables for feeding and removing  products; 
tilters and manipulators for ingots, balls, bars and slabs  0,0 A  
– – – Other:  
– – – –  Loaders specially designed for use in agriculture:  
8428 90 71  – – – – –  Designed for attachment to agricultural tractors  0,0  A  
8428 90 79  – – – – –  Other  0,0  A  
– – – –  Other:  
8428 90 91  – – – – –  Mechanical loaders for bulk material  0,0  A  
8428 90 98  – – – – –  Other  0,0  A  
8429  Self-propelled bulldozers, angledozers, graders, levellers, sc rapers, mechanical 
shovels, excavators, shovel loaders, tamping machines and road rollers:  
– Bulldozers and angledozers:  
8429 11 00  –  –  Track laying  0,0  A  
8429 19 00  –  –  Other  0,0 A  
8429 20 00  –  Graders and levellers  0,0  A  
8429 30 00  –  Scrapers  0,0 A  
8429 40  –  Tamping machines and road rollers:  
– – Road rollers:  
8429 40 10  – – –  Vibratory  0,0  A  
8429 40 30  – – –  Other  0,0 A  
8429 40 90  –  –  Tamping machines  0,0  A  
– Mechanical shovels, excavators and shovel loaders:  
8429 51  –  –  Front-end shovel loaders:  
8429 51 10  – – –  Loaders specially designed for underground use  0,0  A  
– – – Other:  
8429 51 91  – – – –  Crawler shovel loaders  0,0  A  
8429 51 99  – – – –  Other  0,0 A  
8429 52  –  –  Machinery with a 360° revolving superstructure:  
8429 52 10  – – –  Track-laying excavators  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 491  
Item Description  Base rate  Category  
8429 52 90  – – –  Other  0,0 A  
8429 59 00  –  –  Other  0,0 A  
8430  Other moving, grading, levelling, scraping, excavating, tampin g, compacting, 
extracting or boring machinery, for earth, minerals or ores; pi le-drivers and 
pile-extractors; snow-ploughs and snow-blowers:  
8430 10 00  –  Pile-drivers and pile-extractors  0,0  A  
8430 20 00  –  Snow-ploughs and snow-blowers  0,0  A  
– Coal or rock cutters and tunnelling machinery:  
8430 31 00  –  –  Self-propelled  0,0  A  
8430 39 00  –  –  Other  0,0 A  
– Other boring or sinking machinery:  
8430 41 00  –  –  Self-propelled  0,0  A  
8430 49 00  –  –  Other  0,0 A  
8430 50 00  –  Other machinery, self-propelled  0,0  A  
– Other machinery, not self-propelled:  
8430 61 00  –  –  Tamping or compacting machinery  0,0  A  
8430 62 00  –  –  Scrapers  0,0 A  
8430 69 00  –  –  Other  0,0 A  
8431  Parts suitable for use solely or principally with the machiner y of headings No 
8425 to 8430:  
8431 10 00  –  Of machinery of heading No 8425  0,0  A  
8431 20 00  –  Of machinery of heading No 8427  0,0  A  
– Of machinery of heading No 8428:  
8431 31 00  –  –  Of lifts, skip hoists or escalators  0,0  A  
8431 39  –  –  Other:  
8431 39 10  – – –  Of rolling-mill machinery of subheading 8428 90 30  0,0  A  
8431 39 20  – – –  For machines of subheading 8428 39 93  0,0  A  
8431 39 80  – – –  Other  0,0 A  
– Of machinery of heading No 8426, 8429 or 8430:  
8431 41 00  –  –  Buckets, shovels, grabs and grips  0,0  A  
8431 42 00  –  –  Bulldozer or angledozer blades  0,0  A  
8431 43 00  –  –  Parts for boring or sinking machinery of subheading No 8430 41  or 8430 49  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 492  
Item Description  Base rate  Category  
8431 49  –  –  Other:  
8431 49 20  – – –  Of cast iron or cast steel  0,0  A  
8431 49 80  – – –  Other  0,0 A  
8432  Agricultural, horticultural or forestry machinery for soil pre paration or cultiva­
tion; lawn or sports-ground rollers:  
8432 10  –  Ploughs:  
8432 10 10  –  –  Mouldboard  0,0  A  
8432 10 90  –  –  Other  0,0 A  
– Harrows, scarifiers, cultivators, weeders and hoes:  
8432 21 00  –  –  Disc harrows  0,0  A  
8432 29  –  –  Other:  
8432 29 10  – – –  Scarifiers and cultivators  0,0  A  
8432 29 30  – – –  Harrows  0,0  A  
8432 29 50  – – –  Rotovators  0,0  A  
8432 29 90  – – –  Other  0,0 A  
8432 30  –  Seeders, planters and transplanters:  
– – Seeders:  
8432 30 11  – – –  Central driven precision spacing seeders  0,0  A  
8432 30 19  – – –  Other  0,0 A  
8432 30 90  –  –  Planters and transplanters  0,0  A  
8432 40  –  Manure spreaders and fertiliser distributors:  
8432 40 10  –  –  Mineral or chemical fertiliser distribution  0,0  A  
8432 40 90  –  –  Other  0,0 A  
8432 80 00  –  Other machinery  0,0  A  
8432 90  –  Parts:  
8432 90 10  –  –  Ploughshares  0,0  A  
– – Other:  
8432 90 91  – – –  Of cast iron or cast steel  0,0  A  
8432 90 99  – – –  Other  0,0 A  
8433  Harvesting or threshing machinery, including straw or fodder b alers; grass or 
hay mowers; machines for cleaning, sorting or grading eggs, fru it or other 
agricultural produce, other than machinery of heading No 8437:  
– Mowers for lawns, parks or sports grounds:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 493  
Item Description  Base rate  Category  
8433 11  –  –  Powered, with the cutting device rotating in a horizontal plan e: 
8433 11 10  – – –  Electric  0,0 A  
– – – Other:  
– – – –  Self-propelled:  
8433 11 51  – – – – –  With a seat  0,0  A  
8433 11 59  – – – – –  Other  0,0  A  
8433 11 90  – – – –  Other  0,0 A  
8433 19  –  –  Other:  
– – – With motor:  
8433 19 10  – – – –  Electric  0,0  A  
– – – –  Other:  
– – – – –  Self-propelled:  
8433 19 51  – – – – – –  With a seat  0,0  A  
8433 19 59  – – – – – –  Other  0,0  A  
8433 19 70  – – – – –  Other  0,0  A  
8433 19 90  – – –  Without motor  0,0  A  
8433 20  –  Other mowers, including cutter bars for tractor mounting:  
8433 20 10  –  –  With motor  0,0  A  
– – Other:  
– – – Designed to be carried on or hauled by a tractor:  
8433 20 51  – – – –  With the cutting device rotating in a horizontal plane  0,0  A  
8433 20 59  – – – –  Other  0,0 A  
8433 20 90  – – –  Other  0,0 A  
8433 30  –  Other haymaking machinery:  
8433 30 10  –  –  Turners, side delivery rakes, and tedders  0,0  A  
8433 30 90  –  –  Other  0,0 A  
8433 40  –  Straw or fodder balers, including pick-up balers:  
8433 40 10  –  –  Pick-up balers  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 494  
Item Description  Base rate  Category  
8433 40 90  –  –  Other  0,0 A  
– Other harvesting machinery; threshing machinery:  
8433 51 00  –  –  Combine harvester-threshers  0,0  A  
8433 52 00  –  –  Other threshing machinery  0,0  A  
8433 53  –  –  Root or tuber harvesting machines:  
8433 53 10  – – –  Potato-diggers and potato harvesters  0,0  A  
8433 53 30  – – –  Beet-topping machines and beet harvesters  0,0  A  
8433 53 90  – – –  Other  0,0 A  
8433 59  –  –  Other:  
– – – Forage harvesters:  
8433 59 11  – – – –  Self-propelled  0,0  A  
8433 59 19  – – – –  Other  0,0 A  
8433 59 30  – – –  Grape harvesters  0,0  A  
8433 59 80  – – –  Other  0,0 A  
8433 60  –  Machines for cleaning, sorting or grading eggs, fruit or other  agricultural 
produce:  
8433 60 10  –  –  Machines for sorting or grading eggs  0,0  A  
8433 60 90  –  –  Other  0,0 A  
8433 90 00  –  Parts  0,0 A  
8434  Milking machines and dairy machinery:  
8434 10 00  –  Milking machines  0,0  A  
8434 20 00  –  Dairy machinery  0,0  A  
8434 90 00  –  Parts  0,0 A  
8435  Presses, crushers and similar machinery used in the manufactur e of wine, cider, 
fruit juices or similar beverages:  
8435 10  –  Machinery:  
8435 10 10  –  –  Presses  0,0 A  
8435 10 90  –  –  Other  0,0 A  
8435 90 00  –  Parts  0,0 A  
8436  Other agricultural, horticultural, forestry, poultry-keeping o r bee-keeping machi­
nery, including germination plant fitted with mechanical or the rmal equipment; 
poultry incubators and brooders:  
8436 10  –  Machinery for preparing animal feedingstuffs:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 495  
Item Description  Base rate  Category  
8436 10 10  –  –  Crushers and other mills for cereals, beans, peas and the like  0,0  A  
8436 10 90  –  –  Other  0,0 A  
– Poultry-keeping machinery; poultry incubators and brooders:  
8436 21 00  –  –  Poultry incubators and brooders  0,0  A  
8436 29 00  –  –  Other  0,0 A  
8436 80  –  Other machinery:  
8436 80 10  –  –  Forestry machinery  0,0  A  
– – Other:  
8436 80 91  – – –  Automatic drinking bowls  0,0  A  
8436 80 99  – – –  Other  0,0 A  
– Parts:  
8436 91 00  –  –  Of poultry-keeping machinery or poultry incubators and brooder s 0,0  A  
8436 99 00  –  –  Other  0,0 A  
8437  Machines for cleaning, sorting or grading seed, grain or dried  leguminous ve­
getables; machinery used in the milling industry or for the wor king of cereals or 
dried leguminous vegetables, other than farm-type machinery:  
8437 10 00  –  Machines for cleaning, sorting or grading seed, grain or dried  leguminous 
vegetables  0,0 A  
8437 80 00  –  Other machinery  0,0  A  
8437 90 00  –  Parts  0,0 A  
8438  Machinery, not specified or included elsewhere in this chapter , for the industrial 
preparation or manufacture of food or drink, other than machine ry for the 
extraction or preparation of animal or fixed vegetable fats or oils: 
8438 10  –  Bakery machinery and machinery for the manufacture of macaroni , spaghetti 
or similar products:  
8438 10 10  –  –  Bakery machinery  0,0  A  
8438 10 90  –  –  Machinery for the manufacture of macaroni, spaghetti or simila r products  0,0  A  
8438 20 00  –  Machinery for the manufacture of confectionery, cocoa or choco late 0,0  A  
8438 30 00  –  Machinery for sugar manufacture  0,0  A  
8438 40 00  –  Brewery machinery  0,0  A  
8438 50 00  –  Machinery for the preparation of meat or poultry  0,0  A  
8438 60 00  –  Machinery for the preparation of fruits, nuts or vegetables  0,0  A  
8438 80  –  Other machinery:  
8438 80 10  –  –  For the preparation of tea or coffee  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 496  
Item Description  Base rate  Category  
8438 80 91  – – –  For the preparation or manufacture of drink  0,0  A  
8438 80 99  – – –  Other  0,0 A  
8438 90 00  –  Parts  0,0 A  
8439  Machinery for making pulp of fibrous cellulosic material or fo r making or 
finishing paper or paperboard:  
8439 10 00  –  Machinery for making pulp of fibrous cellulosic material  0,0  A  
8439 20 00  –  Machinery for making paper or paperboard  0,0  A  
8439 30 00  –  Machinery for finishing paper or paperboard  0,0  A  
– Parts:  
8439 91  –  –  Of machinery for making pulp of fibrous cellulosic material:  
8439 91 10  – – –  Of cast iron or cast steel  0,0  A  
8439 91 90  – – –  Other  0,0 A  
8439 99  –  –  Other:  
8439 99 10  – – –  Of cast iron or cast steel  0,0  A  
8439 99 90  – – –  Other  0,0 A  
8440  Book-binding machinery, including book-sewing machines:  
8440 10  –  Machinery:  
8440 10 10  –  –  Folding machines  0,0  A  
8440 10 20  –  –  Collating machines and gathering machines  0,0  A  
8440 10 30  –  –  Sewing, wire stitching and stapling machines  0,0  A  
8440 10 40  –  –  Unsewn (perfect) binding machines  0,0  A  
8440 10 90  –  –  Other  0,0 A  
8440 90 00  –  Parts  0,0 A  
8441  Other machinery for making up paper pulp, paper or paperboard,  including 
cutting machines of all kinds:  
8441 10  –  Cutting machines:  
8441 10 10  –  –  Combined reel slitting and re-reeling machines  0,0  A  
8441 10 20  –  –  Other slitting and cross cutting machines  0,0  A  
8441 10 30  –  –  Guillotines  0,0  A  
8441 10 40  –  –  Three-knife trimmers  0,0  A  
8441 10 80  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 497  
Item Description  Base rate  Category  
8441 20 00  –  Machines for making bags, sacks or envelopes  0,0  A  
8441 30 00  –  Machines for making cartons, boxes, cases, tubes, drums or sim ilar containers, 
other than by moulding  0,0 A  
8441 40 00  –  Machines for moulding articles in paper pulp, paper or paperbo ard 0,0  A  
8441 80 00  –  Other machinery  0,0  A  
8441 90  –  Parts:  
8441 90 10  –  –  Of cutting machines  0,0  A  
8441 90 90  –  –  Other  0,0 A  
8442  Machinery, apparatus and equipment (other than the machine-too ls of heading 
Nos 8456 to 8465), for type-founding or type-setting, for prepa ring or making 
printing blocks, plates, cylinders or other printing components ; printing type, 
blocks, plates, cylinders and other printing components; blocks , plates, cylinders 
and lithographic stones, prepared for printing purposes (for ex ample, planed, 
grained or polished):  
8442 10 00  –  Phototype-setting and composing machines  0,0  A  
8442 20  –  Machinery, apparatus and equipment for type-setting or composi ng by other 
processes, with or without founding device:  
8442 20 10  –  –  For founding and setting (for example, linotypes, monotypes, i ntertypes)  0,0  A  
8442 20 90  –  –  Other  0,0 A  
8442 30 00  –  Other machinery, apparatus and equipment  0,0  A  
8442 40 00  –  Parts of the foregoing machinery, apparatus or equipment  0,0  A  
8442 50  –  Printing type, blocks, plates, cylinders and other printing co mponents; blocks, 
plates, cylinders and lithographic stones, prepared for printin g purposes (for 
example, planed, grained or polished):  
– – With printing image:  
8442 50 21  – – –  For relief printing  0,0  A  
8442 50 23  – – –  For planographic printing  0,0  A  
8442 50 29  – – –  Other  0,0 A  
8442 50 80  –  –  Other  0,0 A  
8443  Printing machinery, including ink-jet printing machines, other  than those of 
heading No 8471; machines for uses ancillary to printing:  
– Offset printing machinery:  
8443 11 00  –  –  Reel fed  0,0 A  
8443 12 00  –  –  Sheet fed, office type (sheet size not exceeding 22 × 36 cm)  0,0  A  
8443 19  –  –  Other:  
– – – Sheet fed:  
8443 19 10  – – – –  Used  0,0 A  
– – – –  New, taking sheets of a size:  
8443 19 31  – – – – –  Not exceeding 52 × 74 cm  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 498  
Item Description  Base rate  Category  
8443 19 35  – – – – –  Exceeding 52 × 74 cm but not exceeding 74 × 107 cm  0,0  A  
8443 19 39  – – – – –  Exceeding 74 × 107 cm  0,0  A  
8443 19 90  – – –  Other  0,0 A  
– Letterpress printing machinery, excluding flexographic printin g: 
8443 21 00  –  –  Reel fed  0,0 A  
8443 29 00  –  –  Other  0,0 A  
8443 30 00  –  Flexographic printing machinery  0,0  A  
8443 40 00  –  Gravure printing machinery  0,0  A  
– Other printing machinery:  
8443 51 00  –  –  Ink-jet printing machines  0,7  A  
8443 59  –  –  Other:  
8443 59 20  – – –  For printing textile materials  0,0  A  
– – – Other:  
8443 59 40  – – – –  For use in the production of semiconductor  0,0  A  
8443 59 70  – – – –  Other  0,0 A  
8443 60 00  –  Machines for uses ancillary to printing  0,0  A  
8443 90  –  Parts:  
8443 90 05  –  –  For use in the production of semiconductor  0,0  A  
– – Other:  
8443 90 10  – – –  Of cast iron or cast steel  0,0  A  
8443 90 80  – – –  Other  0,0 A  
8444  Machines for extruding, drawing, texturing or cutting man-made  textile mate­
rials:  
8444 00 10  –  Machines for extruding  0,0  A  
8444 00 90  –  Other  0,0 A  
8445  Machines for preparing textile fibres; spinning, doubling or t wisting machines 
and other machinery for producing textile yarns; textile reelin g or winding 
(including weft-winding) machines and machines for preparing te xtile yarns 
for use on the machines of heading No 8446 or 8447:  
– Machines for preparing textile fibres:  
8445 11 00  –  –  Carding machines  0,0  A  
8445 12 00  –  –  Combing machines  0,0  A  
8445 13 00  –  –  Drawing or roving machines  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 499  
Item Description  Base rate  Category  
8445 19 00  –  –  Other  0,0 A  
8445 20 00  –  Textile spinning machines  0,0  A  
8445 30  –  Textile doubling or twisting machines:  
8445 30 10  –  –  Textile doubling machines  0,0  A  
8445 30 90  –  –  Textile twisting machines  0,0  A  
8445 40 00  –  Textile winding (including weft-winding) or reeling machines  0,0  A  
8445 90 00  –  Other  0,0 A  
8446  Weaving machines (looms):  
8446 10 00  –  For weaving fabrics of a width not exceeding 30 cm  0,0  A  
– For weaving fabrics of a width exceeding 30 cm, shuttle type:  
8446 21 00  –  –  Power looms  0,0  A  
8446 29 00  –  –  Other  0,0 A  
8446 30 00  –  For weaving fabrics of a width exceeding 30 cm, shuttleless ty pe 0,0  A  
8447  Knitting machines, stitch-bonding machines and machines for ma king gimped 
yarn, tulle, lace, embroidery, trimmings, braid or net and mach ines for tufting:  
– Circular knitting machines:  
8447 11  –  –  With cylinder diameter not exceeding 165 mm:  
8447 11 10  – – –  Working with latch needles  0,0  A  
8447 11 90  – – –  Other  0,0 A  
8447 12  –  –  With cylinder diameter exceeding 165 mm:  
8447 12 10  – – –  Working with latch needles  0,0  A  
8447 12 90  – – –  Other  0,0 A  
8447 20  –  Flat knitting machines; stitch-bonding machines:  
8447 20 10  –  –  Hand operated  0,0  A  
– – Other:  
8447 20 92  – – –  Warp knitting machines (including Raschel type); stitch-bondin g machines  0,0  A  
8447 20 98  – – –  Other  0,0 A  
8447 90 00  –  Other  0,0 A  
8448  Auxiliary machinery for use with machines of heading No 8444, 8445, 8446 or 
8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing 
mechanisms); parts and accessories suitable for use solely or p rincipally with the 
machines of this heading or of heading No 8444, 8445, 8446 or 8 447 (for 
example, spindles and spindle flyers, card clothing, combs, ext ruding nipples, 
shuttles, healds and heald-frames, hosiery needles):  
– Auxiliary machinery for machines of heading No 8444, 8445, 844 6 or 8447:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 500  
Item Description  Base rate  Category  
8448 11 00  –  –  Dobbies and Jacquards; card reducing, copying, punching or ass embling 
machines for use therewith  0,0 A  
8448 19 00  –  –  Other  0,0 A  
8448 20  –  Parts and accessories of machines of heading No 8444 or of the ir auxiliary 
machinery:  
8448 20 10  –  –  Of cast iron or cast steel  0,0  A  
8448 20 90  –  –  Other  0,0 A  
– Parts and accessories of machines of heading No 8445 or of the ir auxiliary 
machinery:  
8448 31 00  –  –  Card clothing  0,0  A  
8448 32 00  –  –  Of machines for preparing textile fibres, other than card clot hing 0,0  A  
8448 33  –  –  Spindles, spindle flyers, spinning rings and ring travellers:  
8448 33 10  – – –  Spindles and spindle flyers  0,0  A  
8448 33 90  – – –  Spinning rings and ring travellers  0,0  A  
8448 39 00  –  –  Other  0,0 A  
– Parts and accessories of weaving machines (looms) or of their auxiliary ma­
chinery:  
8448 41 00  –  –  Shuttles  0,0 A  
8448 42 00  –  –  Reeds for looms, healds and heald-frames  0,0  A  
8448 49 00  –  –  Other  0,0 A  
– Parts and accessories of machines of heading No 8447 or of the ir auxiliary 
machinery:  
8448 51  –  –  Sinkers, needles and other articles used in forming stitches:  
8448 51 10  – – –  Sinkers  0,0 A  
8448 51 90  – – –  Other  0,0 A  
8448 59 00  –  –  Other  0,0 A  
8449 00 00  Machinery for the manufacture or finishing of felt or nonwoven s in the piece or 
in shapes, including machinery for making felt hats; blocks for  making hats  0,0 A  
8450  Household or laundry-type washing machines, including machines  which both 
wash and dry:  
– Machines, each of a dry linen capacity not exceeding 10 kg:  
8450 11  –  –  Fully-automatic machines:  
– – – Each of a dry linen capacity not exceeding 6 kg:  
8450 11 11  – – – –  Front-loading machines  1,0  A  
8450 11 19  – – – –  Top-loading machines  1,0  A  
8450 11 90  – – –  Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg  0,9  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 501  
Item Description  Base rate  Category  
8450 12 00  –  –  Other machines, with built-in centrifugal drier  0,9  A  
8450 19 00  –  –  Other  0,9 A  
8450 20 00  –  Machines, each of a dry linen capacity exceeding 10 kg  0,7  A  
8450 90 00  –  Parts  0,9 A  
8451  Machinery (other than machines of heading No 8450) for washing , cleaning, 
wringing, drying, ironing, pressing (including fusing presses),  bleaching, dyeing, 
dressing, finishing, coating or impregnating textile yarns, fab rics or made-up 
textile articles and machines for applying the paste to the bas e fabric or other 
support used in the manufacture of floor coverings such as lino leum; machines 
for reeling, unreeling, folding, cutting or pinking textile fab rics: 
8451 10 00  –  Dry-cleaning machines  0,8  A  
– Drying machines:  
8451 21  –  –  Each of a dry linen capacity not exceeding 10 kg:  
8451 21 10  – – –  Each of a dry linen capacity not exceeding 6 kg  0,8  A  
8451 21 90  – – –  Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg  0,8  A  
8451 29 00  –  –  Other  0,8 A  
8451 30  –  Ironing machines and presses (including fusing presses):  
– – Electrically heated, of a power:  
8451 30 10  – – –  Not exceeding 2 500 W  0,9  A  
8451 30 30  – – –  Exceeding 2 500 W  0,9  A  
8451 30 80  –  –  Other  0,9 A  
8451 40 00  –  Washing, bleaching or dyeing machines  0,8  A  
8451 50 00  –  Machines for reeling, unreeling, folding, cutting or pinking t extile fabrics  0,8  A  
8451 80  –  Other machinery:  
8451 80 10  –  –  Machines used in the manufacture of linoleum or other floor co verings for 
applying the paste to the base fabric or other support  0,8 A  
8451 80 30  –  –  Machines for dressing or finishing  0,8  A  
8451 80 80  –  –  Other  0,8 A  
8451 90 00  –  Parts  0,8 A  
8452  Sewing machines, other than book-sewing machines of heading No  8440; fur­
niture, bases and covers specially designed for sewing machines ; sewing ma­
chine needles:  
8452 10  –  Sewing machines of the household type:  
– – Sewing machines (lock-stitch only), with heads of a weight not  exceeding 
16 kg without motor or 17 kg including the motor; sewing machin e heads 
(lock-stitch only), of a weight not exceeding 16 kg without mot or or 17 kg 
including the motor:  
8452 10 11  – – –  Sewing machines having a value (not including frames, tables o r furniture) 
of more than 65 ECU each  0,0 A  
8452 10 19  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 502  
Item Description  Base rate  Category  
8452 10 90  –  –  Other sewing machines and other sewing machine heads  0,0  A  
– Other sewing machines:  
8452 21 00  –  –  Automatic units  2,5  B  
8452 29 00  –  –  Other  2,5 B  
8452 30  –  Sewing machine needles:  
8452 30 10  –  –  With single flat shank  1,8  B  
8452 30 90  –  –  Other  1,8 B  
8452 40 00  –  Furniture, bases and covers for sewing machines and parts ther eof 1,8  B  
8452 90 00  –  Other parts of sewing machines  1,8  B  
8453  Machinery for preparing, tanning or working hides, skins or le ather or for 
making or repairing footwear or other articles of hides, skins or leather, other 
than sewing machines:  
8453 10 00  –  Machinery for preparing, tanning or working hides, skins or le ather  0,0  A  
8453 20 00  –  Machinery for making or repairing footwear  0,0  A  
8453 80 00  –  Other machinery  0,0  A  
8453 90 00  –  Parts  0,0 A  
8454  Converters, ladles, ingot moulds and casting machines, of a ki nd used in meta­
llurgy or in metal foundries:  
8454 10 00  –  Converters  0,0 A  
8454 20 00  –  Ingot moulds and ladles  0,0  A  
8454 30  –  Casting machines:  
8454 30 10  –  –  For casting under pressure  0,0  A  
8454 30 90  –  –  Other  0,0 A  
8454 90 00  –  Parts  0,0 A  
8455  Metal-rolling mills and rolls therefor:  
8455 10 00  –  Tube mills  0,0 A  
– Other rolling mills:  
8455 21 00  –  –  Hot or combination hot and cold  0,0  A  
8455 22 00  –  –  Cold  0,0 A  
8455 30  –  Rolls for rolling mills:  
8455 30 10  –  –  Of cast iron  0,0  A  
– – Of open-die forged steel:  
8455 30 31  – – –  Hot-rolling work-rolls; hot-rolling and cold-rolling back-up r olls 0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 503  
Item Description  Base rate  Category  
8455 30 39  – – –  Cold-rolling work-rolls  0,0  A  
8455 30 90  –  –  Of cast or wrought steel  0,0  A  
8455 90 00  –  Other parts  0,0 A  
8456  Machine-tools for working any material by removal of material,  by laser or other 
light or photon beam, ultrasonic, electro-discharge, electro-ch emical, electron 
beam, ionic-beam or plasma arc processes:  
8456 10  –  Operated by laser or other light or photon beam processes:  
8456 10 10  –  –  Of a kind used in the manufacture of semiconductor wafers or d evices  0,0  A  
8456 10 90  –  –  Other  1,5 A  
8456 20 00  –  Operated by ultrasonic processes  1,2  A  
8456 30  –  Operated by electro-discharge processes:  
– – Numerically controlled:  
8456 30 11  – – –  Wire-cut  1,2  A  
8456 30 19  – – –  Other  1,2 A  
8456 30 90  –  –  Other  1,2 A  
– Other:  
8456 91 00  –  –  For dry-etching patterns on semiconductor materials  0,0  A  
8456 99  –  –  Other:  
8456 99 10  – – –  Focused ion beam milling machines for producing or repairing m asks and 
reticles for patterns on semiconductor devices  0,0 A  
8456 99 30  – – –  Apparatus for stripping or cleaning semiconductor wafers  0,0  A  
8456 99 50  – – –  Apparatus for dry-etching patterns on LCD substrates  0,0  A  
8456 99 80  – – –  Other  1,2 A  
8457  Machining centres, unit construction machines (single station)  and multi-station 
transfer machines, for working metal:  
8457 10  –  Machining centres:  
8457 10 10  –  –  Horizontal  1,1  A  
8457 10 90  –  –  Other  1,1 A  
8457 20 00  –  Unit construction machines (single station)  1,1  A  
8457 30  –  Multi-station transfer machines:  
8457 30 10  –  –  Numerically controlled  1,1  A  
8457 30 90  –  –  Other  1,1 A  
8458  Lathes (including turning centres) for removing metal:  
– Horizontal lathes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 504  
Item Description  Base rate  Category  
8458 11  –  –  Numerically controlled:  
8458 11 20  – – –  Turning centres  1,1  A  
– – – Automatic lathes:  
8458 11 41  – – – –  Single spindle  1,1  A  
8458 11 49  – – – –  Multi-spindle  1,1  A  
8458 11 80  – – –  Other  1,1 A  
8458 19  –  –  Other:  
8458 19 20  – – –  Centre lathes (engine or tool-room)  1,0  A  
8458 19 40  – – –  Automatic lathes  1,0  A  
8458 19 80  – – –  Other  1,0 A  
– Other lathes:  
8458 91  –  –  Numerically controlled:  
8458 91 20  – – –  Turning centres  1,1  A  
8458 91 80  – – –  Other  1,1 A  
8458 99 00  –  –  Other  1,0 A  
8459  Machine-tools (including way-type unit head machines) for dril ling, boring, 
milling, threading or tapping by removing metal, other than lat hes (including 
turning centres) of heading No 8458:  
8459 10 00  –  Way-type unit head machines  0,9  A  
– Other drilling machines:  
8459 21 00  –  –  Numerically controlled  0,9  A  
8459 29 00  –  –  Other  0,9 A  
– Other boring-milling machines:  
8459 31 00  –  –  Numerically controlled  0,0  A  
8459 39 00  –  –  Other  0,0 A  
8459 40  –  Other boring machines:  
8459 40 10  –  –  Numerically controlled  0,7  A  
8459 40 90  –  –  Other  0,7 A  
– Milling machines, knee-type:  
8459 51 00  –  –  Numerically controlled  0,9  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 505  
Item Description  Base rate  Category  
8459 59 00  –  –  Other  0,9 A  
– Other milling machines:  
8459 61  –  –  Numerically controlled:  
8459 61 10  – – –  Tool milling machines  0,9  A  
8459 61 90  – – –  Other  0,9 A  
8459 69  –  –  Other:  
8459 69 10  – – –  Tool milling machines  0,9  A  
8459 69 90  – – –  Other  0,9 A  
8459 70 00  –  Other threading or tapping machines  0,9  A  
8460  Machine-tools for deburring, sharpening, grinding, honing, lap ping, polishing or 
otherwise finishing metal or cermets by means of grinding stone s, abrasives or 
polishing products, other than gear cutting, gear grinding or g ear finishing 
machines of heading No 8461:  
– Flat-surface grinding machines, in which the positioning in an y one axis can 
be set up to an accuracy of at least 0,01 mm:  
8460 11 00  –  –  Numerically controlled  0,9  A  
8460 19 00  –  –  Other  0,9 A  
– Other grinding machines, in which the positioning in any one a xis can be set 
up to an accuracy of at least 0,01 mm:  
8460 21  –  –  Numerically controlled:  
– – – For cylindrical surfaces:  
8460 21 11  – – – –  Internal cylindrical grinding machines  0,9  A  
8460 21 15  – – – –  Centreless grinding machines  0,9  A  
8460 21 19  – – – –  Other  0,9 A  
8460 21 90  – – –  Other  0,9 A  
8460 29  –  –  Other:  
– – – For cylindrical surfaces:  
8460 29 11  – – – –  Internal cylindrical grinding machines  0,9  A  
8460 29 19  – – – –  Other  0,9 A  
8460 29 90  – – –  Other  0,9 A  
– Sharpening (tool or cutter grinding) machines:  
8460 31 00  –  –  Numerically controlled  0,0  A  
8460 39 00  –  –  Other  0,0 A  
8460 40  –  Honing or lapping machines:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 506  
Item Description  Base rate  Category  
8460 40 10  –  –  Numerically controlled  0,0  A  
8460 40 90  –  –  Other  0,0 A  
8460 90  –  Other:  
8460 90 10  –  –  Fitted with a micrometric adjusting system, in which the posit ioning in any 
one axis can be set up to an accuracy of at least 0,01 mm  0,9 A  
8460 90 90  –  –  Other  0,0 A  
8461  Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grin­
ding or gear finishing, sawing, cutting-off and other machine-t ools working by 
removing metal or cermets, not elsewhere specified or included:  
8461 10 00  –  Planing machines  0,9  A  
8461 20 00  –  Shaping or slotting machines  0,0  A  
8461 30  –  Broaching machines:  
8461 30 10  –  –  Numerically controlled  0,0  A  
8461 30 90  –  –  Other  0,0 A  
8461 40  –  Gear cutting, gear grinding or gear finishing machines:  
– – Gear cutting machines (including abrasive gear cutting machine s): 
– – – For cutting cylindrical gears:  
8461 40 11  – – – –  Numerically controlled  0,9  A  
8461 40 19  – – – –  Other  0,9 A  
– – – For cutting other gears:  
8461 40 31  – – – –  Numerically controlled  0,0  A  
8461 40 39  – – – –  Other  0,0 A  
– – Gear-finishing machines:  
– – – Fitted with a micrometric adjusting system, in which the posit ioning in any 
one axis can be set up to an accuracy of at least 0,01 mm:  
8461 40 71  – – – –  Numerically controlled  0,9  A  
8461 40 79  – – – –  Other  0,9 A  
8461 40 90  – – –  Other  0,0 A  
8461 50  –  Sawing or cutting-off machines:  
– – Sawing machines:  
8461 50 11  – – –  Circular saws  0,0  A  
8461 50 19  – – –  Other  0,0 A  
8461 50 90  –  –  Cutting-off machines  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 507  
Item Description  Base rate  Category  
8461 90 00  –  Other  0,9 A  
8462  Machine-tools (including presses) for working metal by forging , hammering or 
die-stamping; machine-tools (including presses) for working met al by bending, 
folding, straightening, flattening, shearing, punching or notch ing; presses for 
working metal or metal carbides, not specified above:  
8462 10  –  Forging or die-stamping machines (including presses) and hamme rs: 
8462 10 10  –  –  Numerically controlled  0,9  A  
8462 10 90  –  –  Other  0,0 A  
– Bending, folding, straightening or flattening machines (includ ing presses):  
8462 21  –  –  Numerically controlled:  
8462 21 05  – – –  Of a kind used in the manufacture of semiconductor devices  0,0  A  
– – – Other:  
8462 21 10  – – – –  For working flat products  0,9  A  
8462 21 80  – – – –  Other  0,9 A  
8462 29  –  –  Other:  
8462 29 05  – – –  Of a kind used in the manufacture of semiconductor devices  0,0  A  
– – – Other:  
8462 29 10  – – – –  For working flat products  0,0  A  
– – – –  Other:  
8462 29 91  – – – – –  Hydraulic  0,0  A  
8462 29 98  – – – – –  Other  0,0  A  
– Shearing machines (including presses), other than combined pun ching and 
shearing machines:  
8462 31 00  –  –  Numerically controlled  0,9  A  
8462 39  –  –  Other:  
8462 39 10  – – –  For working flat products  0,0  A  
– – – Other:  
8462 39 91  – – – –  Hydraulic  0,0  A  
8462 39 99  – – – –  Other  0,0 A  
– Punching or notching machines (including presses), including c ombined pun­
ching and shearing machines:  
8462 41  –  –  Numerically controlled:  
8462 41 10  – – –  For working flat products  0,9  A  
8462 41 90  – – –  Other  0,9 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 508  
Item Description  Base rate  Category  
8462 49  –  –  Other:  
8462 49 10  – – –  For working flat products  0,0  A  
8462 49 90  – – –  Other  0,0 A  
– Other:  
8462 91  –  –  Hydraulic presses:  
8462 91 10  – – –  Presses for moulding metallic powders by sintering or presses for compres­
sing scrap metal into bales  1,0 A  
– – – Other:  
8462 91 50  – – – –  Numerically controlled  1,1  A  
8462 91 90  – – – –  Other  1,1 A  
8462 99  –  –  Other:  
8462 99 10  – – –  Presses for moulding metallic powders by sintering or presses for compres­
sing scrap metal into bales  1,0 A  
– – – Other:  
8462 99 50  – – – –  Numerically controlled  1,1  A  
8462 99 90  – – – –  Other  1,1 A  
8463  Other machine-tools for working metal or cermets, without remo ving material:  
8463 10  –  Draw-benches for bars, tubes, profiles, wire or the like:  
8463 10 10  –  –  Draw-benches for wire  0,0  A  
8463 10 90  –  –  Other  0,0 A  
8463 20 00  –  Thread rolling machines  0,0  A  
8463 30 00  –  Machines for working wire  0,0  A  
8463 90 00  –  Other  0,0 A  
8464  Machine-tools for working stone, ceramics, concrete, asbestos- cement or like 
mineral materials or for cold working glass:  
8464 10  –  Sawing machines:  
8464 10 10  –  –  For sawing monocrystal semiconductor boules into slices, or wa fers into 
chips  0,0 A  
8464 10 90  –  –  Other  0,0 A  
8464 20  –  Grinding or polishing machines:  
8464 20 05  –  –  For working semiconductor wafers  0,0  A  
– – For working glass:  
8464 20 11  – – –  Optical glass  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 509  
Item Description  Base rate  Category  
8464 20 19  – – –  Other  0,0 A  
8464 20 20  –  –  For working ceramics  0,0  A  
8464 20 95  –  –  Other  0,0 A  
8464 90  –  Other:  
8464 90 10  –  –  For scribing or scoring semiconductor wafers  0,0  A  
8464 90 20  –  –  For working ceramic products  0,0  A  
8464 90 80  –  –  Other  0,0 A  
8465  Machine-tools (including machines for nailing, stapling, gluei ng or otherwise 
assembling) for working wood, cork, bone, hard rubber, hard pla stics or similar 
hard materials:  
8465 10  –  Machines which can carry out different types of machining oper ations without 
tool change between such operations:  
8465 10 10  –  –  With manual transfer of workpiece between each operation  0,0  A  
8465 10 90  –  –  With automatic transfer of workpiece between each operation  0,0  A  
– Other:  
8465 91  –  –  Sawing machines:  
8465 91 10  – – –  Band saws  0,0  A  
8465 91 20  – – –  Circular saws  0,0  A  
8465 91 90  – – –  Other  0,0 A  
8465 92 00  –  –  Planing, milling or moulding (by cutting) machines  0,0  A  
8465 93 00  –  –  Grinding, sanding or polishing machines  0,0  A  
8465 94 00  –  –  Bending or assembling machines  0,0  A  
8465 95 00  –  –  Drilling or morticing machines  0,0  A  
8465 96 00  –  –  Splitting, slicing or paring machines  0,0  A  
8465 99  –  –  Other:  
8465 99 10  – – –  Lathes  0,0 A  
8465 99 90  – – –  Other  0,0 A  
8466  Parts and accessories suitable for use solely or principally w ith the machines of 
heading Nos 8456 to 8465, including work or tool holders, self- opening 
dieheads, dividing heads and other special attachments for mach ine-tools; tool 
holders for any type of tool for working in the hand:  
8466 10  –  Tool holders and self-opening dieheads:  
– – Tool holders:  
8466 10 10  – – –  Arbors, collets and sleeves  0,0  A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 510  
Item Description  Base rate  Category  
8466 10 31  – – – –  For lathes  0,0  A  
8466 10 39  – – – –  Other  0,0 A  
8466 10 90  –  –  Self-opening dieheads  0,0  A  
8466 20  –  Work holders:  
8466 20 10  –  –  Jigs and fixtures for specific applications; sets of standard jig and fixture 
components  0,0 A  
– – Other:  
8466 20 91  – – –  For lathes  0,0  A  
8466 20 99  – – –  Other  0,0 A  
8466 30 00  –  Dividing heads and other special attachments for machine-tools  0,0  A  
– Other:  
8466 91  –  –  For machines of heading No 8464:  
8466 91 15  – – –  For machines of subheading 8464 10 10, 8464 20 05 or 8464 90 1 0 0,0  A  
– – – Other:  
8466 91 20  – – – –  Of cast iron or cast steel  0,0  A  
8466 91 95  – – – –  Other  0,0 A  
8466 92  –  –  For machines of heading No 8465:  
8466 92 20  – – –  Of cast iron or cast steel  0,0  A  
8466 92 80  – – –  Other  0,0 A  
8466 93  –  –  For machines of headings Nos 8456 to 8461:  
8466 93 15  – – –  For machines and apparatus of subheading 8456 10 10, 8456 91 0 0, 
8456 99 10 or 8456 99 30  0,0 A  
8466 93 17  – – –  Of apparatus of subheading 8456 99 50  0,0  A  
8466 93 95  – – –  Other  0,0 A  
8466 94  –  –  For machines of heading No 8462 or 8463:  
8466 94 10  – – –  For machines of subheading 8462 21 05 or 8462 29 05  0,0  A  
8466 94 90  – – –  Other  0,0 A  
8467  Tools for working in the hand, pneumatic, hydraulic or with se lf-contained non- 
electric motor:  
– Pneumatic:  
8467 11  –  –  Rotary type (including combined rotary-percussion):  
8467 11 10  – – –  Metal working  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 511  
Item Description  Base rate  Category  
8467 11 90  – – –  Other  0,0 A  
8467 19 00  –  –  Other  0,0 A  
– Other tools:  
8467 81 00  –  –  Chain saws  0,0  A  
8467 89 00  –  –  Other  0,0 A  
– Parts:  
8467 91 00  –  –  Of chain saws  0,0  A  
8467 92 00  –  –  Of pneumatic tools  0,0  A  
8467 99 00  –  –  Other  0,0 A  
8468  Machinery and apparatus for soldering, brazing or welding, whe ther or not 
capable of cutting, other than those of heading No 8515; gas-op erated surface 
tempering machines and appliances:  
8468 10 00  –  Hand-held blow pipes  0,7  A  
8468 20 00  –  Other gas-operated machinery and apparatus  0,7  A  
8468 80 00  –  Other machinery and apparatus  0,7  A  
8468 90 00  –  Parts  0,7 A  
8469  Typewriters other than printers of heading No 8471; word-proce ssing machines:  
– Automatic typewriters and word-processing machines:  
8469 11 00  –  –  Word-processing machines  0,0  A  
8469 12 00  –  –  Automatic typewriters  0,8  A  
8469 20 00  –  Other typewriters, electric  0,8  A  
8469 30 00  –  Other typewriters, non-electric  0,8  A  
8470  Calculating machines and pocket-size data recording, reproduci ng and displaying 
machines with calculating functions; accounting machines, posta ge-franking, 
machines, ticket-issuing machines and similar machines, incorpo rating a calcu­
lating device; cash registers:  
8470 10  –  Electronic calculators capable of operation without an externa l source of elec­
tric power and pocket-size data recording, reproducing and disp laying machi­
nes with calculating functions:  
8470 10 10  –  –  Electronic calculators capable of operation without an externa l source of 
electric power  0,7 A  
8470 10 90  –  –  Pocket-size data recording, reproducing and displaying machine s with calcu­
lating functions  0,0 A  
– Other electronic calculating machines:  
8470 21 00  –  –  Incorporating a printing device  0,7  A  
8470 29 00  –  –  Other  0,7 A  
8470 30 00  –  Other calculating machines  0,0  A  
8470 40 00  –  Accounting machines  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 512  
Item Description  Base rate  Category  
8470 50 00  –  Cash registers  0,0  A  
8470 90 00  –  Other  0,0 A  
8471  Automatic data processing machines and units thereof; magnetic  or optical re­
aders, machines for transcribing data onto data media in coded form and ma­
chines for processing such data, not elsewhere specified or inc luded:  
8471 10  –  Analogue or hybrid automatic data processing machines:  
8471 10 10  –  –  For use in civil aircraft  0,0  A  
8471 10 90  –  –  Other  0,0 A  
8471 30  –  Portable digital automatic data-processing machines, weighing not more than 
10 kg, consisting of at least a central processing unit, a keyb oard and a 
display:  
8471 30 10  –  –  Capable of receiving and processing television, telecommunicat ion, audio 
and video signals  0,0 A  
– – Other:  
8471 30 91  – – –  Capable of receiving and processing television signals but hav ing no other 
specific subsidiary functions  0,0 A  
8471 30 99  – – –  Other  0,0 A  
– Other digital automatic data-processing machines:  
8471 41  –  –  Comprising in the same housing at least a central processing u nit and an 
input and output unit, whether or not combined:  
8471 41 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8471 41 30  – – – –  Capable of receiving and processing television, telecommunicat ion, audio 
and video signals  0,0 A  
– – – –  Other:  
8471 41 91  – – – – –  Capable of receiving and processing television signals but hav ing no 
other specific subsidiary functions  0,0 A  
8471 41 99  – – – – –  Other  0,0  A  
8471 49  –  –  Other, presented in the form of systems:  
8471 49 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8471 49 30  – – – –  Capable of receiving and processing television, telecommunicat ion, audio 
and video signals  0,0 A  
– – – –  Other:  
8471 49 91  – – – – –  Capable of receiving and processing television signals but hav ing no 
other specific subsidiary functions  0,0 A  
8471 49 99  – – – – –  Other  0,0  A  
8471 50  –  Digital processing units other than those of subheadings No 84 71 41 and 
8471 49, whether or not containing in the same housing one or t wo of the 
following types of unit: storage units, input units, output uni ts: 
8471 50 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 513  
Item Description  Base rate  Category  
8471 50 30  – – –  Capable of receiving and processing television, telecommunicat ion, audio 
and video signals  0,0 A  
– – – Other:  
8471 50 91  – – – –  Capable of receiving and processing television signals but hav ing no other 
specific subsidiary functions  0,0 A  
8471 50 99  – – – –  Other  0,0 A  
8471 60  –  Input or output units, whether or not containing storage units  in the same 
housing:  
8471 60 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8471 60 40  – – –  Printers  0,0 A  
8471 60 50  – – –  Keyboards  0,0  A  
8471 60 90  – – –  Other  0,0 A  
8471 70  –  Storage units:  
8471 70 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8471 70 40  – – –  Central storage units  0,0  A  
– – – Other:  
– – – –  Disk storage units:  
8471 70 51  – – – – –  Optical, including magneto-optical  0,0  A  
– – – – –  Other:  
8471 70 53  – – – – – –  Hard disk drives  0,0  A  
8471 70 59  – – – – – –  Other  0,0  A  
8471 70 60  – – – –  Magnetic tape storage units  0,0  A  
8471 70 90  – – – –  Other  0,0 A  
8471 80  –  Other units of automatic data-processing machines:  
8471 80 10  –  –  Peripheral units  0,0  A  
8471 80 90  –  –  Other  0,0 A  
8471 90 00  –  Other  0,0 A  
8472  Other office machines (for example, hectograph or stencil dupl icating machines, 
addressing machines, automatic banknote dispensers, coin-sortin g machines, 
coin-counting or wrapping machines, pencil-sharpening machines,  perforating 
or stapling machines):  
8472 10 00  –  Duplicating machines  0,7  A  
8472 20 00  –  Addressing machines and address plate embossing machines  0,8  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 514  
Item Description  Base rate  Category  
8472 30 00  –  Machines for sorting or folding mail or for inserting mail in envelopes or 
bands, machines for opening, closing or sealing mail and machin es for affixing 
or cancelling postage stamps  0,7 A  
8472 90  –  Other:  
8472 90 10  –  –  Coin-sorting, coin-counting or coin-wrapping machines  0,7  A  
8472 90 30  –  –  Automatic teller machines  0,0  A  
8472 90 80  –  –  Other  0,7 A  
8473  Parts and accessories (other than covers, carrying cases and t he like) suitable for 
use solely or principally with machines of headings Nos 8469 to  8472:  
8473 10  –  Parts and accessories of the machines of heading No 8469:  
– – Electronic assemblies:  
8473 10 11  – – –  Of machines of subheading 8469 11 00  0,0  A  
8473 10 19  – – –  Other  1,0 A  
8473 10 90  –  –  Other  0,0 A  
– Parts and accessories of the machines of heading No 8470:  
8473 21  –  –  Of the electronic calculating machines of subheading No 8470 1 0, 8470 21 or 
8470 29:  
8473 21 10  – – –  Electronic assemblies  0,0  A  
8473 21 90  – – –  Other  0,0 A  
8473 29  –  –  Other:  
8473 29 10  – – –  Electronic assemblies  0,0  A  
8473 29 90  – – –  Other  0,0 A  
8473 30  –  Parts and accessories of the machines of heading No 8471:  
8473 30 10  –  –  Electronic assemblies  0,0  A  
8473 30 90  –  –  Other  0,0 A  
8473 40  –  Parts and accessories of the machines of heading No 8472:  
– – Electronic assemblies:  
8473 40 11  – – –  Of machines of subheading 8472 90 30  0,0  A  
8473 40 19  – – –  Other  1,0 A  
8473 40 90  –  –  Other  0,0 A  
8473 50  –  Parts and accessories equally suitable for use with machines o f two or more of 
the headings Nos 8469 to 8472:  
8473 50 10  –  –  Electronic assemblies  0,0  A  
8473 50 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 515  
Item Description  Base rate  Category  
8474  Machinery for sorting, screening, separating, washing, crushin g, grinding, mi­
xing or kneading earth, stone, ores or other mineral substances , in solid (inclu­
ding powder or paste) form; machinery for agglomerating, shapin g or moulding 
solid mineral fuels, ceramic paste, unhardened cements, plaster ing materials or 
other mineral products in powder or paste form; machines for fo rming foundry 
moulds of sand:  
8474 10 00  –  Sorting, screening, separating or washing machines  0,0  A  
8474 20  –  Crushing or grinding machines:  
8474 20 10  –  –  For mineral substances of a kind used in the ceramics industry  0,0  A  
8474 20 90  –  –  Other  0,0 A  
– Mixing or kneading machines:  
8474 31 00  –  –  Concrete or mortar mixers  0,0  A  
8474 32 00  –  –  Machines for mixing mineral substances with bitumen  0,0  A  
8474 39  –  –  Other:  
8474 39 10  – – –  Machinery for mixing or kneading mineral substances of a kind used in the 
ceramics industry  0,0 A  
8474 39 90  – – –  Other  0,0 A  
8474 80  –  Other machinery:  
8474 80 10  –  –  Machinery for agglomerating, shaping or moulding ceramic paste  0,0  A  
8474 80 90  –  –  Other  0,0 A  
8474 90  –  Parts:  
8474 90 10  –  –  Of cast iron or cast steel  0,0  A  
8474 90 90  –  –  Other  0,0 A  
8475  Machines for assembling electric or electronic lamps, tubes or  valves or flas­
hbulbs, in glass envelopes; machines for manufacturing or hot w orking glass or 
glassware:  
8475 10 00  –  Machines for assembling electric or electronic lamps, tubes or  valves or flas­
hbulbs, in glass envelopes  0,0 A  
– Machines for manufacturing or hot working glass or glassware:  
8475 21 00  –  –  Machines for making optical fibres and preforms thereof  0,0  A  
8475 29 00  –  –  Other  0,0 A  
8475 90 00  –  Parts  0,0 A  
8476  Automatic goods-vending machines (for example, postage stamp, cigarette, food 
or beverage machines), including money-changing machines:  
– Automatic beverage-vending machines:  
8476 21 00  –  –  Incorporating heating or refrigerating devices  0,0  A  
8476 29 00  –  –  Other  0,0 A  
– Other machines:  
8476 81 00  –  –  Incorporating heating or refrigerating devices  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 516  
Item Description  Base rate  Category  
8476 89 00  –  –  Other  0,0 A  
8476 90 00  –  Parts  0,0 A  
8477  Machinery for working rubber or plastics or for the manufactur e of products 
from these materials, not specified or included elsewhere in th is Chapter:  
8477 10  –  Injection-moulding machines:  
8477 10 10  –  –  Encapsulation equipment for assembly of semiconductor devices  0,0  A  
8477 10 90  –  –  Other  0,0 A  
8477 20 00  –  Extruders  0,0 A  
8477 30 00  –  Blow moulding machines  0,0  A  
8477 40 00  –  Vacuum moulding machines and other thermoforming machines  0,0  A  
– Other machinery for moulding or otherwise forming:  
8477 51 00  –  –  For moulding or retreading pneumatic tyres or for moulding or otherwise 
forming inner tubes  0,0 A  
8477 59  –  –  Other:  
8477 59 05  – – –  Encapsulation equipment for assembly of semiconductor devices  0,0  A  
– – – Other:  
8477 59 10  – – – –  Presses  0,0  A  
8477 59 80  – – – –  Other  0,0 A  
8477 80  –  Other machinery:  
8477 80 10  –  –  Machines for the manufacture of foam products  0,0  A  
8477 80 90  –  –  Other  0,0 A  
8477 90  –  Parts:  
8477 90 05  –  –  For machines of subheadings 8477 10 10 and 8477 59 05  0,0  A  
– – Other:  
8477 90 10  – – –  Of cast iron or cast steel  0,0  A  
8477 90 80  – – –  Other  0,0 A  
8478  Machinery for preparing or making up tobacco, not specified or  included elsew­
here in this Chapter:  
8478 10 00  –  Machinery  0,0 A  
8478 90 00  –  Parts  0,0 A  
8479  Machines and mechanical appliances having individual functions , not specified 
or included elsewhere in this Chapter:  
8479 10 00  –  Machinery for public works, building or the like  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 517  
Item Description  Base rate  Category  
8479 20 00  –  Machinery for the extraction or preparation of animal or fixed  vegetable fats or 
oils 0,0 A  
8479 30  –  Presses for the manufacture of particle board or fibre buildin g board of wood 
or other ligneous materials and other machinery for treating wo od or cork:  
8479 30 10  –  –  Presses  0,0 A  
8479 30 90  –  –  Other  0,0 A  
8479 40 00  –  Rope or cable-making machines  0,0  A  
8479 50 00  –  Industrial robots, not elsewhere specified or included  0,0  A  
8479 60 00  –  Evaporative air coolers  0,0  A  
– Other machines and mechanical appliances:  
8479 81 00  –  –  For treating metal, including electric wire coil-winders  0,0  A  
8479 82 00  –  –  Mixing, kneading, crushing, grinding, screening, sifting, homo genising, 
emulsifying or stirring machines  0,0 A  
8479 89  –  –  Other:  
8479 89 10  – – –  The following goods, for use in civil aircraft: 
Hydropneumatic batteries; 
Mechanical actuators for thrust reversers; 
Toilet units specially designed; 
Air humidifiers and dehumidifiers; 
Servo-mechanisms, non-electric; 
Non-electric starter motors; 
Pneumatic starters for turbo-jets, turbo-jets, turbo-propellers  and other gas 
turbines; 
Windscreen wipers, non-electric; 
Propeller regulators, non-electric  0,0 A  
– – – Other:  
8479 89 30  – – – –  Mobile hydraulic powered mine roof supports  0,0  A  
8479 89 60  – – – –  Central greasing systems  0,0  A  
8479 89 65  – – – –  Apparatus for growing or pulling monocrystal semiconductor bou les 0,0  A  
8479 89 70  – – – –  Apparatus for epitaxial deposition on semiconductor wafers  0,0  A  
8479 89 75  – – – –  Apparatus for wet etching, developing, stripping or cleaning s emiconduc­
tor wafers  0,0 A  
8479 89 76  – – – –  Apparatus for wet etching, developing, stripping or cleaning l iquid crystal 
display substrates  0,0 A  
8479 89 77  – – – –  Die attach apparatus and tape automated bonders for assembly o f semi­
conductor devices  0,0 A  
8479 89 79  – – – –  Encapsulation equipment for assembly of semiconductor devices  0,0  A  
8479 89 91  – – – –  Machines for enamelling and decorating ceramic products  0,0  A  
8479 89 98  – – – –  Other  0,0 A  
8479 90  –  Parts:  
8479 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 518  
Item Description  Base rate  Category  
8479 90 50  – – –  Of machines of subheading 8479 89 65, 8479 89 70, 8479 89 75, 
8479 89 76, 8479 89 77 or 8479 89 79  0,0 A  
– – – Other:  
8479 90 92  – – – –  Of cast iron or cast steel  0,0  A  
8479 90 97  – – – –  Other  0,0 A  
8480  Moulding boxes for metal foundry; mould bases; moulding patter ns; moulds for 
metal (other than ingot moulds), metal carbides, glass, mineral  materials, rubber 
or plastics:  
8480 10 00  –  Moulding boxes for metal foundry  0,0  A  
8480 20 00  –  Mould bases  0,0  A  
8480 30  –  Moulding patterns:  
8480 30 10  –  –  Of wood  0,0 A  
8480 30 90  –  –  Other  0,0 A  
– Moulds for metal or metal carbides:  
8480 41 00  –  –  Injection or compression types  0,0  A  
8480 49 00  –  –  Other  0,0 A  
8480 50 00  –  Moulds for glass  0,0  A  
8480 60  –  Moulds for mineral materials:  
8480 60 10  –  –  Compression types  0,0  A  
8480 60 90  –  –  Other  0,0 A  
– Moulds for rubber or plastics:  
8480 71  –  –  Injection or compression types:  
8480 71 10  – – –  Of a kind used in the manufacture of semiconductor devices  0,0  A  
8480 71 90  – – –  Other  0,0 A  
8480 79 00  –  –  Other  0,0 A  
8481  Taps, cocks, valves and similar appliances for pipes, boiler s hells, tanks, vats or 
the like, including pressure-reducing valves and thermostatical ly controlled val­
ves: 
8481 10  –  Pressure-reducing valves:  
– – Of cast iron or steel:  
8481 10 11  – – –  Combined with filters or lubricators  0,0  A  
8481 10 19  – – –  Other  0,0 A  
– – Other:  
8481 10 91  – – –  Combined with filters or lubricators  0,0  A  
8481 10 99  – – –  Other  0,0 A  
8481 20  –  Valves for oleohydraulic or pneumatic transmissions:  
8481 20 10  –  –  Valves for the control of oleohydraulic power transmission  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 519  
Item Description  Base rate  Category  
8481 20 90  –  –  Valves for the control of pneumatic power transmission  0,0  A  
8481 30  –  Check valves:  
8481 30 10  –  –  For pneumatic tyres and inner-tubes  0,0  A  
– – Other:  
8481 30 91  – – –  Of cast iron or steel  0,0  A  
8481 30 99  – – –  Other  0,0 A  
8481 40  –  Safety or relief valves:  
8481 40 10  –  –  Of cast iron or steel  0,0  A  
8481 40 90  –  –  Other  0,0 A  
8481 80  –  Other appliances:  
– – Taps, cocks and valves for sinks, wash basins, bidets, water c isterns, baths 
and similar fixtures:  
8481 80 11  – – –  Mixing valves  0,0  A  
8481 80 19  – – –  Other  0,0 A  
– – Central heating radiator valves:  
8481 80 31  – – –  Thermostatic valves  0,0  A  
8481 80 39  – – –  Other  0,0 A  
– – Other:  
– – – Process control valves:  
8481 80 51  – – – –  Temperature regulators  0,0  A  
8481 80 59  – – – –  Other  0,0 A  
– – – Other:  
– – – –  Gate valves:  
8481 80 61  – – – – –  Of cast iron  0,0  A  
8481 80 63  – – – – –  Of steel  0,0  A  
8481 80 69  – – – – –  Other  0,0  A  
– – – –  Globe valves:  
8481 80 71  – – – – –  Of cast iron  0,0  A  
8481 80 73  – – – – –  Of steel  0,0  A  
8481 80 79  – – – – –  Other  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 520  
Item Description  Base rate  Category  
8481 80 81  – – – –  Ball and plug valves  0,0  A  
8481 80 85  – – – –  Butterfly valves  0,0  A  
8481 80 87  – – – –  Diaphragm valves  0,0  A  
8481 80 99  – – – –  Other  0,0 A  
8481 90 00  –  Parts  0,0 A  
8482  Ball or roller bearings:  
8482 10  –  Ball bearings:  
8482 10 10  –  –  With greatest external diameter not exceeding 30 mm  0,0  A  
8482 10 90  –  –  Other  0,0 A  
8482 20 00  –  Tapered roller bearings, including cone and tapered roller ass emblies  0,0  A  
8482 30 00  –  Spherical roller bearings  0,0  A  
8482 40 00  –  Needle roller bearings  0,0  A  
8482 50 00  –  Other cylindrical roller bearings  0,0  A  
8482 80 00  –  Other, including combined ball/roller bearings  0,0  A  
– Parts:  
8482 91  –  –  Balls, needles and rollers:  
8482 91 10  – – –  Tapered rollers  0,0  A  
8482 91 90  – – –  Other  0,0 A  
8482 99 00  –  –  Other  0,0 A  
8483  Transmission shafts (including cam shafts and crank shafts) an d cranks; bearing 
housings and plain shaft bearings; gears and gearing; ball or r oller screws; gear 
boxes and other speed changers, including torque converters; fl ywheels and 
pulleys, including pulley blocks; clutches and shaft couplings (including univer­
sal joints):  
8483 10  –  Transmission shafts (including cam shafts and crank shafts) an d cranks:  
8483 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Cranks and crank shafts:  
8483 10 41  – – – –  Of cast iron or cast steel  0,0  A  
8483 10 51  – – – –  Of open-die forged steel  0,0  A  
8483 10 57  – – – –  Other  0,0 A  
8483 10 60  – – –  Articulated shafts  0,0  A  
8483 10 80  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 521  
Item Description  Base rate  Category  
8483 20  –  Bearing housings, incorporating ball or roller bearings:  
8483 20 10  –  –  Of a kind used in aircraft and spacecraft  0,0  A  
8483 20 90  –  –  Other  0,0 A  
8483 30  –  Bearing housings, not incorporating ball or roller bearings; p lain shaft bea­
rings:  
8483 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Bearing housings:  
8483 30 31  – – – –  For ball or roller bearings  0,0  A  
8483 30 39  – – – –  Other  0,0 A  
8483 30 90  – – –  Plain shaft bearings  0,0  A  
8483 40  –  Gears and gearing, other than toothed wheels, chain sprockets and other trans­
mission elements presented separately; ball or roller screws; g ear boxes and 
other speed changers, including torque converters:  
8483 40 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Gears and gearing (other than friction gears):  
8483 40 82  – – – –  Spur and helical  0,0  A  
8483 40 83  – – – –  Bevel and bevel/spur  0,0  A  
8483 40 84  – – – –  Worm gear  0,0  A  
8483 40 85  – – – –  Other  0,0 A  
8483 40 92  – – –  Ball or roller screws  0,0  A  
– – – Gear boxes and other speed changers:  
8483 40 94  – – – –  Gear boxes  0,0  A  
8483 40 96  – – – –  Other  0,0 A  
8483 40 98  – – –  Other  0,0 A  
8483 50  –  Flywheels and pulleys, including pulley blocks:  
8483 50 10  –  –  Pulleys for use in civil aircraft  0,0  A  
– – Other:  
8483 50 91  – – –  Of cast iron or cast steel  0,0  A  
8483 50 99  – – –  Other  0,0 A  
8483 60  –  Clutches and shaft couplings (including universal joints):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 522  
Item Description  Base rate  Category  
8483 60 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8483 60 91  – – –  Of cast iron or cast steel  0,0  A  
8483 60 99  – – –  Other  0,0 A  
8483 90  –  Parts:  
8483 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8483 90 30  – – –  Of bearing housings  0,0  A  
– – – Other:  
8483 90 92  – – – –  Of cast iron or cast steel  0,0  A  
8483 90 98  – – – –  Other  0,0 A  
8484  Gaskets and similar joints of metal sheeting combined with oth er material or of 
two or more layers of metal; sets or assortments of gaskets and  similar joints, 
dissimilar in composition, put up in pouches, envelopes or simi lar packings; 
mechanical seals:  
8484 10  –  Gaskets and similar joints of metal sheeting combined with oth er material or of 
two or more layers of metal:  
8484 10 10  –  –  For use in civil aircraft  0,0  A  
8484 10 90  –  –  Other  0,0 A  
8484 20 00  –  Mechanical seals  0,0  A  
8484 90  –  Other:  
8484 90 10  –  –  For use in civil aircraft  0,0  A  
8484 90 90  –  –  Other  0,0 A  
8485  Machinery parts, not containing electrical connectors, insulat ors, coils, contacts 
or other electrical features, not specified or included elsewhe re in this Chapter:  
8485 10  –  Ships' or boats' propellers and blades therefor:  
8485 10 10  –  –  Of bronze  0,0  A  
8485 10 90  –  –  Other  0,0 A  
8485 90  –  Other:  
8485 90 10  –  –  Of non-malleable cast iron  0,0  A  
8485 90 30  –  –  Of malleable cast iron  0,0  A  
– – Of iron or steel:  
8485 90 51  – – –  Of cast steel  0,0  A  
8485 90 53  – – –  Of open-die forged iron or steel  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 523  
Item Description  Base rate  Category  
8485 90 55  – – –  Of closed-die forged iron or steel  0,0  A  
8485 90 59  – – –  Other  0,0 A  
8485 90 80  –  –  Other  0,0 A  
85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; 
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCES­
SORIES OF SUCH ARTICLES  
8501  Electric motors and generators (excluding generating sets):  
8501 10  –  Motors of an output not exceeding 37,5 W:  
8501 10 10  –  –  Synchronous motors of an output not exceeding 18 W  0,0  A  
– – Other:  
8501 10 91  – – –  Universal AC/DC motors  0,0  A  
8501 10 93  – – –  AC motors  0,0  A  
8501 10 99  – – –  DC motors  0,0  A  
8501 20  –  Universal AC/DC motors of an output exceeding 37,5 W:  
8501 20 10  –  –  Of an output exceeding 735 W but not exceeding 150 kW, for use  in civil 
aircraft  0,0 A  
8501 20 90  –  –  Other  0,0 A  
– Other DC motors; DC generators:  
8501 31  –  –  Of an output not exceeding 750 W:  
8501 31 10  – – –  Motors of an output exceeding 735 W, DC generators, for use in  civil 
aircraft  0,0 A  
8501 31 90  – – –  Other  0,0 A  
8501 32  –  –  Of an output exceeding 750 W but not exceeding 75 kW:  
8501 32 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8501 32 91  – – – –  Of an output exceeding 750 W but not exceeding 7,5 kW  0,0  A  
8501 32 99  – – – –  Of an output exceeding 7,5 kW but not exceeding 75 kW  0,0  A  
8501 33  –  –  Of an output exceeding 75 kW but not exceeding 375 kW:  
8501 33 10  – – –  Motors of an output not exceeding 150 kW and generators, for u se in civil 
aircraft  0,0 A  
8501 33 90  – – –  Other  0,0 A  
8501 34  –  –  Of an output exceeding 375 kW:  
8501 34 10  – – –  Generators for use in civil aircraft  0,0  A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 524  
Item Description  Base rate  Category  
8501 34 50  – – – –  Traction motors  0,0  A  
– – – –  Other, of an output:  
8501 34 91  – – – – –  Exceeding 375 kW but not exceeding 750 kW  0,0  A  
8501 34 99  – – – – –  Exceeding 750 kW  0,0  A  
8501 40  –  Other AC motors, single-phase:  
8501 40 10  –  –  Of an output exceeding 735 W but not exceeding 150 kW, for use  in civil 
aircraft  0,0 A  
8501 40 91  – – –  Of an output not exceeding 750 W  0,0  A  
8501 40 99  – – –  Of an output exceeding 750 W  0,0  A  
– Other AC motors, multi-phase:  
8501 51  –  –  Of an output not exceeding 750 W:  
8501 51 10  – – –  Of an output exceeding 735 W, for use in civil aircraft  0,0  A  
8501 51 90  – – –  Other  0,0 A  
8501 52  –  –  Of an output exceeding 750 W but not exceeding 75 kW:  
8501 52 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8501 52 91  – – – –  Of an output exceeding 750 W but not exceeding 7,5 kW  0,0  A  
8501 52 93  – – – –  Of an output exceeding 7,5 kW but not exceeding 37 kW  0,0  A  
8501 52 99  – – – –  Of an output exceeding 37 kW but not exceeding 75 kW  0,0  A  
8501 53  –  –  Of an output exceeding 75 kW:  
8501 53 10  – – –  Of an output not exceeding 150 kW, for use in civil aircraft  0,0  A  
– – – Other:  
8501 53 50  – – – –  Traction motors  0,0  A  
– – – –  Other, of an output:  
8501 53 92  – – – – –  Exceeding 75 kW but not exceeding 375 kW  0,0  A  
8501 53 94  – – – – –  Exceeding 375 kW but not exceeding 750 kW  0,0  A  
8501 53 99  – – – – –  Exceeding 750 kW  0,0  A  
– AC generators (alternators):  
8501 61  –  –  Of an output not exceeding 75 kVA:  
8501 61 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 525  
Item Description  Base rate  Category  
8501 61 91  – – – –  Of an output not exceeding 7,5 kVA  0,0  A  
8501 61 99  – – – –  Of an output exceeding 7,5 kVA but not exceeding 75 kVA  0,0  A  
8501 62  –  –  Of an output exceeding 75 kVA but not exceeding 375 kVA:  
8501 62 10  – – –  For use in civil aircraft  0,0  A  
8501 62 90  – – –  Other  0,0 A  
8501 63  –  –  Of an output exceeding 375 kVA but not exceeding 750 kVA:  
8501 63 10  – – –  For use in civil aircraft  0,0  A  
8501 63 90  – – –  Other  0,0 A  
8501 64 00  –  –  Of an output exceeding 750 kVA  0,0  A  
8502  Electric generating sets and rotary converters:  
– Generating sets with compression-ignition internal combustion piston engines 
(diesel or semi-diesel engines):  
8502 11  –  –  Of an output not exceeding 75 kVA:  
8502 11 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8502 11 91  – – – –  Of an output not exceeding 7,5 kVA  0,0  A  
8502 11 99  – – – –  Of an output exceeding 7,5 kVA but not exceeding 75 kVA  0,0  A  
8502 12  –  –  Of an output exceeding 75 kVA but not exceeding 375 kVA:  
8502 12 10  – – –  For use in civil aircraft  0,0  A  
8502 12 90  – – –  Other  0,0 A  
8502 13  –  –  Of an output exceeding 375 kVA:  
8502 13 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8502 13 91  – – – –  Of an output exceeding 375 kVA but not exceeding 750 kVA  0,0  A  
8502 13 99  – – – –  Of an output exceeding 750 kVA  0,0  A  
8502 20  –  Generating sets with spark-ignition internal combustion piston  engines:  
8502 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8502 20 91  – – –  Of an output not exceeding 7,5 kVA  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 526  
Item Description  Base rate  Category  
8502 20 99  – – –  Of an output exceeding 7,5 kVA  0,0  A  
– Other generating sets:  
8502 31 00  –  –  Wind-powered  0,0  A  
8502 39  –  –  Other:  
8502 39 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8502 39 91  – – – –  Turbo-generators  0,0  A  
8502 39 99  – – – –  Other  0,0 A  
8502 40  –  Electric rotary converters:  
8502 40 10  –  –  For use in civil aircraft  0,0  A  
8502 40 90  –  –  Other  0,0 A  
8503  Parts suitable for use solely or principally with the machines  of heading No 
8501 or 8502:  
8503 00 10  –  Non-magnetic retaining rings  0,0  A  
– Other:  
8503 00 91  –  –  Of cast iron or cast steel  0,0  A  
8503 00 99  –  –  Other  0,0 A  
8504  Electrical transformers, static converters (for example, recti fiers) and inductors:  
8504 10  –  Ballasts for discharge lamps or tubes:  
8504 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8504 10 91  – – –  Inductors, whether or not connected with a capacitor  1,2  A  
8504 10 99  – – –  Other  1,2 A  
– Liquid dielectric transformers:  
8504 21 00  –  –  Having a power handling capacity not exceeding 650 kVA  1,2  A  
8504 22  –  –  Having a power handling capacity exceeding 650 kVA but not exc eeding 
10 000 kVA:  
8504 22 10  – – –  Exceeding 650 kVA but not exceeding 1 600 kVA  1,2  A  
8504 22 90  – – –  Exceeding 1600 kVA but not exceeding 10 000 kVA  1,2  A  
8504 23 00  –  –  Having a power handling capacity exceeding 10 000 kVA  1,2  A  
– Other transformers:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 527  
Item Description  Base rate  Category  
8504 31  –  –  Having a power handling capacity not exceeding 1 kVA:  
8504 31 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
– – – –  Measuring transformers:  
8504 31 31  – – – – –  For voltage measurement  1,2  A  
8504 31 39  – – – – –  Other  1,2  A  
8504 31 90  – – – –  Other  1,2 A  
8504 32  –  –  Having a power handling capacity exceeding 1 kVA but not excee ding 
16 kVA:  
8504 32 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8504 32 30  – – – –  Measuring transformers  1,2  A  
8504 32 90  – – – –  Other  1,2 A  
8504 33  –  –  Having a power handling capacity exceeding 16 kVA but not exce eding 
500 kVA:  
8504 33 10  – – –  For use in civil aircraft  0,0  A  
8504 33 90  – – –  Other  1,2 A  
8504 34 00  –  –  Having a power handling capacity exceeding 500 kVA  1,2  A  
8504 40  –  Static converters:  
8504 40 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Of a kind used with telecommunication apparatus, automatic dat a-proces­
sing machines and units thereof:  
8504 40 30  – – – –  Power supply units of a kind used with automatic data-processi ng ma­
chines  0,0 A  
8504 40 35  – – – –  Other  0,0 A  
– – – Other:  
8504 40 50  – – – –  Polycrystalline semiconductor rectifiers  1,1  A  
– – – –  Other:  
8504 40 93  – – – – –  Accumulator chargers  1,1  A  
– – – – –  Other:  
8504 40 94  – – – – – –  Rectifiers  1,1  A  
– – – – – –  Inverters:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 528  
Item Description  Base rate  Category  
8504 40 96  – – – – – – –  Having a power handling capacity not exceeding 7,5 kVA  1,1  A  
8504 40 97  – – – – – – –  Having a power handling capacity exceeding 7,5 kVA  1,1  A  
8504 40 99  – – – – – –  Other  1,1  A  
8504 50  –  Other inductors:  
8504 50 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8504 50 30  – – –  Of a kind used with telecommunication apparatus and for power supplies 
for automatic data-processing machines and units thereof  0,0 A  
8504 50 80  – – –  Other  1,2 A  
8504 90  –  Parts:  
– – Of transformers and inductors:  
8504 90 05  – – –  Electronic assemblies of machines of subheading 8504 50 30  0,0  A  
– – – Other:  
8504 90 11  – – – –  Ferrite cores  0,0  A  
8504 90 18  – – – –  Other  0,0 A  
– – Of static converters:  
8504 90 91  – – –  Electronic assemblies of machines of subheadings 8504 40 30 an d 
8504 40 35  0,0 A  
8504 90 99  – – –  Other  0,0 A  
8505  Electro-magnets; permanent magnets and articles intended to be come permanent 
magnets after magnetisation; electro-magnetic or permanent magn et chucks, 
clamps and similar holding devices; electro-magnetic couplings,  clutches and 
brakes; electro-magnetic lifting heads:  
– Permanent magnets and articles intended to become permanent ma gnets after 
magnetisation:  
8505 11 00  –  –  Of metal  0,7 A  
8505 19  –  –  Other:  
8505 19 10  – – –  Permanent magnets of agglomerated ferrite  0,7  A  
8505 19 90  – – –  Other  0,7 A  
8505 20 00  –  Electro-magnetic couplings, clutches and brakes  0,7  A  
8505 30 00  –  Electro-magnetic lifting heads  0,7  A  
8505 90  –  Other, including parts:  
8505 90 10  –  –  Electro-magnets  0,6  A  
8505 90 30  –  –  Electro-magnetic or permanent magnet chucks, clamps and simila r holding 
devices  0,6 A  
8505 90 90  –  –  Parts  0,6 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 529  
Item Description  Base rate  Category  
8506  Primary cells and primary batteries:  
8506 10  –  Manganese dioxide:  
– – Alkaline:  
8506 10 11  – – –  Cylindrical cells  0,0  A  
8506 10 15  – – –  Button cells  0,0  A  
8506 10 19  – – –  Other  0,0 A  
– – Other:  
8506 10 91  – – –  Cylindrical cells  0,0  A  
8506 10 95  – – –  Button cells  0,0  A  
8506 10 99  – – –  Other  0,0 A  
8506 30  –  Mercuric oxide:  
8506 30 10  –  –  Cylindrical cells  0,0  A  
8506 30 30  –  –  Button cells  0,0  A  
8506 30 90  –  –  Other  0,0 A  
8506 40  –  Silver oxide:  
8506 40 10  –  –  Cylindrical cells  0,0  A  
8506 40 30  –  –  Button cells  0,0  A  
8506 40 90  –  –  Other  0,0 A  
8506 50  –  Lithium:  
8506 50 10  –  –  Cylindrical cells  0,0  A  
8506 50 30  –  –  Button cells  0,0  A  
8506 50 90  –  –  Other  0,0 A  
8506 60  –  Air-zinc:  
8506 60 10  –  –  Cylindrical cells  0,0  A  
8506 60 30  –  –  Button cells  0,0  A  
8506 60 90  –  –  Other  0,0 A  
8506 80  –  Other:  
8506 80 05  –  –  Dry zinc-carbon batteries of a voltage of 5,5 V or more but no t exceeding 
6,5 V  0,0 A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 530  
Item Description  Base rate  Category  
8506 80 11  – – –  Cylindrical cells  0,0  A  
8506 80 15  – – –  Button cells  0,0  A  
8506 80 90  – – –  Other  0,0 A  
8506 90 00  –  Parts  0,0 A  
8507  Electric accumulators, including separators therefor, whether or not rectangular 
(including square):  
8507 10  –  Lead-acid, of a kind used for starting piston engines:  
8507 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Of a weight not exceeding 5 kg:  
8507 10 31  – – – –  Working with liquid electrolyte  0,0  A  
8507 10 39  – – – –  Other  0,0 A  
– – – Of a weight exceeding 5 kg:  
8507 10 81  – – – –  Working with liquid electrolyte  0,0  A  
8507 10 89  – – – –  Other  0,0 A  
8507 20  –  Other lead-acid accumulators:  
8507 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Traction accumulators:  
8507 20 31  – – – –  Working with liquid electrolyte  0,0  A  
8507 20 39  – – – –  Other  0,0 A  
– – – Other:  
8507 20 81  – – – –  Working with liquid electrolyte  0,0  A  
8507 20 89  – – – –  Other  0,0 A  
8507 30  –  Nickel-cadmium:  
8507 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8507 30 91  – – –  Hermetically sealed  0,0  A  
– – – Other:  
8507 30 93  – – – –  Traction accumulators  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 531  
Item Description  Base rate  Category  
8507 30 98  – – – –  Other  0,0 A  
8507 40  –  Nickel-iron:  
8507 40 10  –  –  For use in civil aircraft  0,0  A  
8507 40 90  –  –  Other  0,0 A  
8507 80  –  Other accumulators:  
8507 80 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8507 80 91  – – –  Nickel-hydride  0,0  A  
8507 80 99  – – –  Other  0,0 A  
8507 90  –  Parts:  
8507 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8507 90 91  – – –  Plates for accumulators  0,0  A  
8507 90 93  – – –  Separators  0,0  A  
8507 90 98  – – –  Other  0,0 A  
8508  Electro-mechanical tools for working in the hand, with self-co ntained electric 
motor:  
8508 10  –  Drills of all kinds:  
8508 10 10  –  –  Capable of operation without an external source of power  0,0  A  
– – Other:  
8508 10 91  – – –  Electropneumatic  0,0  A  
8508 10 99  – – –  Other  0,0 A  
8508 20  –  Saws:  
8508 20 10  –  –  Chainsaws  0,0  A  
8508 20 30  –  –  Circular saws  0,0  A  
8508 20 90  –  –  Other  0,0 A  
8508 80  –  Other tools:  
8508 80 10  –  –  Of a kind used for working textile materials  0,0  A  
– – Other:  
8508 80 30  – – –  Capable of operation without an external source of power  0,0  A  
– – – Other:  
– – – –  Grinders and sanders:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 532  
Item Description  Base rate  Category  
8508 80 51  – – – – –  Angle grinders  0,0  A  
8508 80 53  – – – – –  Belt sanders  0,0  A  
8508 80 59  – – – – –  Other  0,0  A  
8508 80 70  – – – –  Planers  0,0  A  
8508 80 80  – – – –  Hedge trimmers and lawn edge cutters  0,0  A  
8508 80 90  – – – –  Other  0,0 A  
8508 90 00  –  Parts  0,0 A  
8509  Electro-mechanical domestic appliances, with self-contained el ectric motor:  
8509 10  –  Vacuum cleaners:  
8509 10 10  –  –  For a voltage of 110 volts or more  1,8  A  
8509 10 90  –  –  For a voltage of less than 110 volts  1,8  A  
8509 20 00  –  Floor polishers  1,8  A  
8509 30 00  –  Kitchen waste disposers  1,9  A  
8509 40 00  –  Food grinders and mixers; fruit or vegetable juice extractors  1,9  A  
8509 80 00  –  Other appliances  1,9  A  
8509 90  –  Parts:  
8509 90 10  –  –  Of vacuum cleaners or floor polishers  1,8  A  
8509 90 90  –  –  Other  1,9 A  
8510  Shavers, hair clippers and hair-removing appliances, with self -contained electric 
motor:  
8510 10 00  –  Shavers  0,0 A  
8510 20 00  –  Hair clippers  0,0  A  
8510 30 00  –  Hair-removing appliances  0,0  A  
8510 90 00  –  Parts  0,0 A  
8511  Electrical ignition or starting equipment of a kind used for s park-ignition or 
compression-ignition internal combustion engines (for example, ignition magne­
tos, magneto-dynamos, ignition coils, sparking plugs and glow p lugs, starter 
motors); generators (for example, dynamos, alternators) and cut -outs of a kind 
used in conjunction with such engines:  
8511 10  –  Sparking plugs:  
8511 10 10  –  –  For use in civil aircraft  0,0  A  
8511 10 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 533  
Item Description  Base rate  Category  
8511 20  –  Ignition magnetos; magneto-dynamos; magnetic flywheels:  
8511 20 10  –  –  For use in civil aircraft  0,0  A  
8511 20 90  –  –  Other  0,0 A  
8511 30  –  Distributors; ignition coils:  
8511 30 10  –  –  For use in civil aircraft  0,0  A  
8511 30 90  –  –  Other  0,0 A  
8511 40  –  Starter motors and dual purpose starter-generators:  
8511 40 10  –  –  For use in civil aircraft  0,0  A  
8511 40 90  –  –  Other  0,0 A  
8511 50  –  Other generators:  
8511 50 10  –  –  For use in civil aircraft  0,0  A  
8511 50 90  –  –  Other  0,0 A  
8511 80  –  Other equipment:  
8511 80 10  –  –  For use in civil aircraft  0,0  A  
8511 80 90  –  –  Other  0,0 A  
8511 90 00  –  Parts  0,0 A  
8512  Electrical lighting or signalling equipment (excluding article s of heading No 
8539), windscreen wipers, defrosters and demisters, of a kind u sed for cycles 
or motor vehicles:  
8512 10 00  –  Lighting or visual signalling equipment of a kind used on bicy cles 0,0  A  
8512 20 00  –  Other lighting or visual signalling equipment  0,0  A  
8512 30 00  –  Sound signalling equipment  0,0  A  
8512 40 00  –  Windscreen wipers, defrosters and demisters  0,0  A  
8512 90 00  –  Parts  0,0 A  
8513  Portable electric lamps designed to function by their own sour ce of energy (for 
example, dry batteries, accumulators, magnetos), other than lig hting equipment 
of heading No 8512:  
8513 10 00  –  Lamps  0,0 A  
8513 90 00  –  Parts  0,0 A  
8514  Industrial or laboratory electric (including induction or diel ectric) furnaces and 
ovens; other industrial or laboratory induction or dielectric h eating equipment:  
8514 10  –  Resistance heated furnaces and ovens:  
8514 10 05  –  –  For the manufacture of semiconductor devices on semiconductor wafers  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 534  
Item Description  Base rate  Category  
8514 10 10  – – –  Bakery and biscuit ovens  0,0  A  
8514 10 80  – – –  Other  0,0 A  
8514 20  –  Induction or dielectric furnaces and ovens:  
8514 20 05  –  –  For the manufacture of semiconductor devices on semiconductor wafers  0,0  A  
– – Other:  
8514 20 10  – – –  Induction furnaces and ovens  0,0  A  
8514 20 80  – – –  Dielectric furnaces and ovens  0,0  A  
8514 30  –  Other furnaces and ovens:  
– – Infra-red radiation ovens:  
8514 30 11  – – –  For the manufacture of semiconductor devices on semiconductor wafers  0,0  A  
8514 30 19  – – –  Other  0,0 A  
– – Other:  
8514 30 91  – – –  For the manufacture of semiconductor devices on semiconductor wafers  0,0  A  
8514 30 99  – – –  Other  0,0 A  
8514 40 00  –  Other induction or dielectric heating equipment  0,0  A  
8514 90  –  Parts:  
8514 90 20  –  –  Of machines of subheading 8514 10 05, 8514 20 05, 8514 30 11 o r 
8514 30 91  0,0 A  
8514 90 80  –  –  Other  0,0 A  
8515  Electric (including electrically heated gas), laser or other l ight or photon beam, 
ultrasonic, electron beam, magnetic pulse or plasma arc solderi ng, brazing or 
welding machines and apparatus, whether or not capable of cutti ng; electric 
machines andapparatus for hot spraying of metals or cermets:  
– Brazing or soldering machines and apparatus:  
8515 11 00  –  –  Soldering irons and guns  0,0  A  
8515 19 00  –  –  Other  0,0 A  
– Machines and apparatus for resistance welding of metal:  
8515 21 00  –  –  Fully or partly automatic  0,0  A  
8515 29  –  –  Other:  
8515 29 10  – – –  For butt welding  0,0  A  
8515 29 90  – – –  Other  0,0 A  
– Machines and apparatus for arc (including plasma arc) welding of metals:  
8515 31 00  –  –  Fully or partly automatic  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 535  
Item Description  Base rate  Category  
8515 39  –  –  Other:  
– – – For manual welding with coated electrodes, complete with weldi ng or 
cutting devices, and consigned with:  
8515 39 13  – – – –  Transformers  0,0  A  
8515 39 18  – – – –  Generators or rotary converters or static converters, rectifie rs or rectifying 
apparatus  0,0 A  
8515 39 90  – – –  Other  0,0 A  
8515 80  –  Other machines and apparatus:  
8515 80 05  –  –  Wire bonders of a kind used for the manufacture of semiconduct or devices  0,0  A  
– – Other:  
– – – For treating metals:  
8515 80 11  – – – –  For welding  0,0  A  
8515 80 19  – – – –  Other  0,0 A  
– – – Other:  
8515 80 91  – – – –  For resistance welding of plastics  0,0  A  
8515 80 99  – – – –  Other  0,0 A  
8515 90  –  Parts:  
8515 90 10  –  –  For machines of subheading 8515 80 05  0,0  A  
8515 90 90  –  –  Other  0,0 A  
8516  Electric instantaneous or storage water heaters and immersion heaters; electric 
space heating apparatus and soil heating apparatus; electro-the rmic hair-dressing 
apparatus (for example, hair dryers, hair curlers, curling tong  heaters) and hand 
dryers; electric smoothing irons; other electro-thermic applian ces of a kind used 
for domestic purposes; electric heating resistors, other than t hose of heading 
No 8545:  
8516 10  –  Electric instantaneous or storage water heaters and immersion heaters:  
– – Water heaters:  
8516 10 11  – – –  Instantaneous water heaters  0,0  A  
8516 10 19  – – –  Other  0,0 A  
– – Immersion heaters:  
8516 10 91  – – –  Of a kind used for domestic purposes  0,0  A  
8516 10 99  – – –  Other  0,0 A  
– Electric space heating apparatus and electric soil heating app aratus:  
8516 21 00  –  –  Storage heating radiators  0,0  A  
8516 29  –  –  Other:  
8516 29 10  – – –  Liquid filled radiators  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 536  
Item Description  Base rate  Category  
8516 29 50  – – –  Convection heaters  0,0  A  
– – – Other:  
8516 29 91  – – – –  With built-in fan  1,8  B  
8516 29 99  – – – –  Other  0,0 A  
– Electro-thermic hair-dressing or hand-drying apparatus:  
8516 31  –  –  Hair dryers:  
8516 31 10  – – –  Drying hoods  1,8  B  
8516 31 90  – – –  Other  1,8 B  
8516 32 00  –  –  Other hair-dressing apparatus  0,0  A  
8516 33 00  –  –  Hand-drying apparatus  0,0  A  
8516 40  –  Electric smoothing irons:  
8516 40 10  –  –  Steam smoothing irons  1,8  B  
8516 40 90  –  –  Other  1,8 B  
8516 50 00  –  Microwave ovens  3,5  B  
8516 60  –  Other ovens; cookers, cooking plates, boiling rings; grillers and roasters:  
8516 60 10  –  –  Cookers (incorporating at least an oven and a hob)  0,0  A  
– – Cooking plates, boiling rings and hobs:  
8516 60 51  – – –  Hobs for building-in  0,0  A  
8516 60 59  – – –  Other  0,0 A  
8516 60 70  –  –  Grillers and roasters  1,8  B  
8516 60 80  –  –  Ovens for building-in  0,0  A  
8516 60 90  –  –  Other  0,0 A  
– Other electro-thermic appliances:  
8516 71 00  –  –  Coffee or tea makers  1,8  B  
8516 72 00  –  –  Toasters  1,8 B  
8516 79  –  –  Other:  
8516 79 10  – – –  Plate warmers  0,0  A  
8516 79 20  – – –  Deep fat fryers  0,0  A  
8516 79 80  – – –  Other  1,8 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 537  
Item Description  Base rate  Category  
8516 80  –  Electric heating resistors:  
8516 80 10  –  –  Assembled only with a simple insulated former and electrical c onnections, 
used for anti-icing or de-icing, for use in civil aircraft  0,0 A  
– – Other:  
8516 80 91  – – –  Assembled with an insulated former  0,0  A  
8516 80 99  – – –  Other  0,0 A  
8516 90 00  –  Parts  0,0 A  
8517  Electrical apparatus for line telephony or line telegraphy, in cluding line telep­
hone sets with cordless handsets and telecommunication apparatu s for carrier- 
current line systems or for digital line systems; videophones:  
– Telephone sets; videophones:  
8517 11 00  –  –  Line telephone sets with cordless handsets  0,0  A  
8517 19  –  –  Other:  
8517 19 10  – – –  Videophones  0,0  A  
8517 19 90  – – –  Other  0,0 A  
– Facsimile machines and teleprinters:  
8517 21 00  –  –  Facsimile machines  0,0  A  
8517 22 00  –  –  Teleprinters  0,0  A  
8517 30 00  –  Telephonic or telegraphic switching apparatus  0,0  A  
8517 50  –  Other apparatus, for carrier-current line systems or for digit al line systems:  
8517 50 10  –  –  For carrier-current line systems  0,0  A  
8517 50 90  –  –  Other  0,6 A  
8517 80  –  Other apparatus:  
8517 80 10  –  –  Entry-phone systems  0,0  A  
8517 80 90  –  –  Other  0,0 A  
8517 90  –  Parts:  
– – Of apparatus for carrier-current line systems of subheading 85 17 50 10:  
8517 90 11  – – –  Electronic assemblies  0,0  A  
8517 90 19  – – –  Other  0,0 A  
– – Other:  
8517 90 82  – – –  Electronic assemblies  0,6  A  
8517 90 88  – – –  Other  0,6 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 538  
Item Description  Base rate  Category  
8518  Microphones and stands therefor; loudspeakers, whether or not mounted in their 
enclosures; headphones, earphones and combined microphone/speak er sets; 
audio-frequency electric amplifiers; electric sound amplifier s ets: 
8518 10  –  Microphones and stands therefor:  
8518 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8518 10 20  – – –  Microphones having a frequency range of 300 Hz to 3,4 KHz, of a diame­
ter not exceeding 10 mm and a height not exceeding 3 mm, of a k ind used 
for telecommunication  0,0 A  
8518 10 80  – – –  Other  0,8 A  
– Loudspeakers, whether or not mounted in their enclosures:  
8518 21  –  –  Single loudspeakers, mounted in their enclosures:  
8518 21 10  – – –  For use in civil aircraft  0,0  A  
8518 21 90  – – –  Other  1,5 A  
8518 22  –  –  Multiple loudspeakers, mounted in the same enclosure:  
8518 22 10  – – –  For use in civil aircraft  0,0  A  
8518 22 90  – – –  Other  1,5 A  
8518 29  –  –  Other:  
8518 29 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
8518 29 20  – – – –  Loudspeakers having a frequency range of 300 Hz to 3,4 KHz, of  a  
diameter not exceeding 50 mm, of a kind used for telecommunicat ion 0,0 A  
8518 29 80  – – – –  Other  1,0 A  
8518 30  –  Headphones, earphones and combined microphone/speaker sets:  
8518 30 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8518 30 20  – – –  Line telephone handsets  0,0  A  
8518 30 80  – – –  Other  0,7 A  
8518 40  –  Audio-frequency electric amplifiers:  
8518 40 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8518 40 30  – – –  Telephonic and measurement amplifiers  0,0  A  
– – – Other:  
8518 40 91  – – – –  With only one channel  1,5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 539  
Item Description  Base rate  Category  
8518 40 99  – – – –  Other  1,5 A  
8518 50  –  Electric sound amplifier sets:  
8518 50 10  –  –  For use in civil aircraft  0,0  A  
8518 50 90  –  –  Other  0,7 A  
8518 90 00  –  Parts  0,0 A  
8519  Turntables (record-decks), record-players, cassette-players an d other sound 
reproducing apparatus, not incorporating a sound recording devi ce: 
8519 10 00  –  Coin- or disc-operated record-players  4,2  B  
– Other record-players:  
8519 21 00  –  –  Without loudspeaker  1,4  B  
8519 29 00  –  –  Other  1,4 B  
– Turntables (record-decks):  
8519 31 00  –  –  With automatic record changing mechanism  1,4  B  
8519 39 00  –  –  Other  1,4 B  
8519 40 00  –  Transcribing machines  3,5  B  
– Other sound reproducing apparatus:  
8519 92 00  –  –  Pocket-size cassette-players  0,0  A  
8519 93  –  –  Other, cassette-type:  
– – – Of a kind used in motor vehicles:  
8519 93 31  – – – –  With an analogue and digital reading system  6,3  B  
8519 93 39  – – – –  Other  1,4 B  
– – – Other:  
8519 93 81  – – – –  With an analogue and digital reading system  6,3  B  
8519 93 89  – – – –  Other  1,4 B  
8519 99  –  –  Other:  
– – – With laser reading system:  
8519 99 12  – – – –  Of a kind used in motor vehicles, of a type using discs of a d iameter not 
exceeding 6,5 cm  6,3 B  
8519 99 18  – – – –  Other  6,6 B  
8519 99 90  – – –  Other  3,1 B  
8520  Magnetic tape recorders and other sound recording apparatus, w hether or not 
incorporating a sound reproducing device:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 540  
Item Description  Base rate  Category  
8520 10 00  –  Dictating machines not capable of operating without an externa l source of 
power  2,8 B  
8520 20 00  –  Telephone answering machines  0,0  A  
– Other magnetic tape recorders incorporating sound reproducing apparatus:  
8520 32  –  –  Digital audio type:  
– – – Cassette-type:  
– – – –  With built-in amplifier and one or more built-in loudspeakers:  
8520 32 11  – – – – –  Capable of operating without an external source of power  0,0  A  
8520 32 19  – – – – –  Other  1,4  B  
8520 32 30  – – – –  Pocket-size recorders  0,0  A  
8520 32 50  – – – –  Other  1,4 B  
– – – Other:  
8520 32 91  – – – –  Using magnetic tapes on reels, allowing sound recording or rep roduction 
either at a single speed of 19 cm per second or at several spee ds if those 
comprise only 19 cm per second and lower speeds  1,4 B  
8520 32 99  – – – –  Other  4,9 B  
8520 33  –  –  Other, cassette-type:  
– – – With built-in amplifier and one or more built-in loudspeakers:  
8520 33 11  – – – –  Capable of operating without an external source of power  0,0  A  
8520 33 19  – – – –  Other  1,4 B  
8520 33 30  – – –  Pocket-size recorders  0,0  A  
8520 33 90  – – –  Other  1,4 B  
8520 39  –  –  Other:  
8520 39 10  – – –  Using magnetic tapes on reels, allowing sound recording or rep roduction 
either at a single speed of 19 cm per second or at several spee ds if those 
comprise only 19 cm per second and lower speeds  1,4 B  
8520 39 90  – – –  Other  4,9 B  
8520 90  –  Other:  
8520 90 10  –  –  For use in civil aircraft  0,0  A  
8520 90 90  –  –  Other  1,4 A  
8521  Video recording or reproducing apparatus, whether or not incor porating a video 
tuner:  
8521 10  –  Magnetic tape-type:  
8521 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 541  
Item Description  Base rate  Category  
8521 10 30  – – –  Of a width not exceeding 1,3 cm and allowing recording or repr oduction at 
a tape speed not exceeding 50 mm per second  9,8 B  
8521 10 80  – – –  Other  5,6 B  
8521 90 00  –  Other  9,8 B  
8522  Parts and accessories suitable for use solely or principally w ith the apparatus of 
headings Nos 8519 to 8521:  
8522 10 00  –  Pick-up cartridges  2,8  B  
8522 90  –  Other:  
8522 90 10  –  –  Assemblies and sub-assemblies consisting of two or more parts or pieces 
fastened or joined together, for apparatus falling within subhe ading 8520 90, 
for use in civil aircraft  0,0 A  
– – Other:  
8522 90 30  – – –  Styli; diamonds, sapphires and other precious or semi-precious  stones (na­
tural, synthetic or reconstructed) for styli, whether or not mo unted  0,0 A  
– – – Other:  
– – – –  Electronic assemblies:  
8522 90 51  – – – – –  Of apparatus of subheading 8520 20 00  0,0  A  
8522 90 59  – – – – –  Other  2,8  B  
8522 90 93  – – – –  Single cassette-deck assemblies with a total thickness not exc eeding 
53 mm, of a kind used in the manufacture of sound recording and  repro­
ducing apparatus  0,0 A  
8522 90 98  – – – –  Other  2,8 B  
8523  Prepared unrecorded media for sound recording or similar recor ding of other 
phenomena, other than products of Chapter 37:  
– Magnetic tapes:  
8523 11 00  –  –  Of a width not exceeding 4 mm  0,0  A  
8523 12 00  –  –  Of a width exceeding 4 mm but not exceeding 6,5 mm  0,0  A  
8523 13 00  –  –  Of a width exceeding 6,5 mm  0,0  A  
8523 20  –  Magnetic discs:  
– – Rigid:  
8523 20 11  – – –  With a thin film metallic coating, having a coercivity exceedi ng 600 Oers­
ted and an external diameter not exceeding 231 mm  0,0 A  
8523 20 19  – – –  Other  0,0 A  
8523 20 90  –  –  Other  0,0 A  
8523 30 00  –  Cards incorporating a magnetic stripe  2,4  B  
8523 90 00  –  Other  0,0 A  
8524  Records, tapes and other recorded media for sound or other sim ilarly recorded 
phenomena, including matrices and masters for the production of  records, but 
excluding products of Chapter 37:  
8524 10 00  –  Gramophone records  2,4  B  
– Discs for laser reading systems:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 542  
Item Description  Base rate  Category  
8524 31 00  –  –  For reproducing phenomena other than sound or image  0,0  A  
8524 32 00  –  –  For reproducing sound only  2,4  B  
8524 39  –  –  Other:  
8524 39 10  – – –  For reproducing representations of instructions, data, sound, and image 
recorded in a machine readable binary form, and capable of bein g mani­
pulated or providing interactivity to a user, by means of an au tomatic data- 
processing machine  0,0 A  
8524 39 90  – – –  Other  2,4 B  
8524 40  –  Magnetic tapes for reproducing phenomena other than sound or i mage:  
8524 40 10  –  –  Bearing data or instructions of a kind used in automatic datap rocessing 
machines  0,0 A  
– – Other:  
8524 40 91  – – –  Of a width exceeding 4 mm but not exceeding 6,5 mm  0,0  A  
8524 40 99  – – –  Other  0,0 A  
– Other magnetic tapes:  
8524 51 00  –  –  Of a width not exceeding 4 mm  2,4  B  
8524 52 00  –  –  Of a width exceeding 4 mm but not exceeding 6,5 mm  1,8  B  
8524 53 00  –  –  Of a width exceeding 6,5 mm  2,4  B  
8524 60 00  –  Cards incorporating a magnetic stripe  2,4  B  
– Other:  
8524 91  –  –  For reproducing phenomena other than sound or image:  
8524 91 10  – – –  Bearing data or instructions of a kind used in automatic datap rocessing 
machines  0,0 A  
8524 91 90  – – –  Other  0,0 A  
8524 99  –  –  Other:  
8524 99 10  – – –  For reproducing representations of instructions, data, sound, and image 
recorded in a machine readable binary form, and capable of bein g mani­
pulated or providing interactivity to a user, by means of an au tomatic data- 
processing machine  0,0 A  
8524 99 90  – – –  Other  2,4 B  
8525  Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting 
or television, whether or not incorporating reception apparatus  or sound recor­
ding or reproducing apparatus; television cameras; still image video cameras and 
other video camera recorders:  
8525 10  –  Transmission apparatus:  
8525 10 10  –  –  Radio-telegraphic or radio-telephonic apparatus, for use in ci vil aircraft  0,0  A  
– – Other:  
8525 10 50  – – –  Radio-telegraphic or radio-telephonic apparatus  0,0  A  
8525 10 80  – – –  Other  1,2 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 543  
Item Description  Base rate  Category  
8525 20  –  Transmission apparatus incorporating reception apparatus:  
8525 20 10  –  –  Radio-telegraphic or radio-telephonic apparatus, for use in ci vil aircraft  0,0  A  
– – Other:  
8525 20 91  – – –  For cellular networks (mobile telephones)  0,0  A  
8525 20 99  – – –  Other  0,0 A  
8525 30  –  Television cameras:  
8525 30 10  –  –  With 3 or more camera tubes  0,0  A  
8525 30 90  –  –  Other  1,7 A  
8525 40  –  Still image video cameras and other video camera recorders:  
– – Still image video cameras:  
8525 40 11  – – –  Digital  0,0 A  
8525 40 19  – – –  Other  1,7 A  
– – Other video camera recorders:  
8525 40 91  – – –  Only able to record sound and images taken by the television c amera  1,7  A  
8525 40 99  – – –  Other  4,9 A  
8526  Radar apparatus, radio navigational aid apparatus and radio re mote control ap­
paratus:  
8526 10  –  Radar apparatus:  
8526 10 10  –  –  For use in civil aircraft  0,0  A  
8526 10 90  –  –  Other  1,2 A  
– Other:  
8526 91  –  –  Radio navigational aid apparatus:  
– – – For use in civil aircraft:  
8526 91 11  – – – –  Radio navigational receivers  0,0  A  
8526 91 19  – – – –  Other  0,0 A  
8526 91 90  – – –  Other  1,2 A  
8526 92  –  –  Radio remote control apparatus:  
8526 92 10  – – –  For use in civil aircraft  0,0  A  
8526 92 90  – – –  Other  1,2 A  
8527  Reception apparatus for radio-telephony, radio-telegraphy or r adio-broadcasting, 
whether or not combined, in the same housing, with sound record ing or repro­
ducing apparatus or a clock:  
– Radio-broadcast receivers capable of operating without an exte rnal source of 
power, including apparatus capable of receiving also radio-tele phony or radio- 
telegraphy:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 544  
Item Description  Base rate  Category  
8527 12  –  –  Pocket-size radio cassette-players:  
8527 12 10  – – –  With an analogue and digital reading system  9,8  B  
8527 12 90  – – –  Other  7,0 B  
8527 13  –  –  Combined with sound recording or reproducing apparatus:  
8527 13 10  – – –  With laser reading system  8,4  B  
– – – Other:  
8527 13 91  – – – –  Of the cassette-type with an analogue and digital reading syst em 9,8  B  
8527 13 99  – – – –  Other  7,0 B  
8527 19 00  –  –  Other  0,0 A  
– Radio-broadcast receivers not capable of operating without an external source 
of power, of a kind used in motor vehicles, including apparatus  capable of 
receiving also radio-telephony or radio-telegraphy:  
8527 21  –  –  Combined with sound recording or reproducing apparatus:  
– – – Capable of receiving and decoding digital Radio Data System si gnals:  
8527 21 20  – – – –  With laser reading system  9,8  B  
– – – –  Other:  
8527 21 52  – – – – –  Of the cassette-type with an analogue and digital reading syst em 9,8  B  
8527 21 59  – – – – –  Other  7,0  B  
– – – Other:  
8527 21 70  – – – –  With laser reading system  9,8  B  
– – – –  Other:  
8527 21 92  – – – – –  Of the cassette-type with an analogue and digital reading syst em 9,8  B  
8527 21 98  – – – – –  Other  7,0  B  
8527 29 00  –  –  Other  8,4 B  
– Other radio-broadcast receivers, including apparatus capable o f receiving also 
radio-telephony or radio-telegraphy:  
8527 31  –  –  Combined with sound recording or reproducing apparatus:  
– – – With in the same housing one or more loudspeakers:  
8527 31 11  – – – –  Of the cassette-type with an analogue and digital reading syst em 9,8  B  
8527 31 19  – – – –  Other  7,0 B  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 545  
Item Description  Base rate  Category  
8527 31 91  – – – –  With laser reading system  8,4  B  
– – – –  Other:  
8527 31 93  – – – – –  Of the cassette-type with an analogue and digital reading syst em 9,8  B  
8527 31 98  – – – – –  Other  7,0  B  
8527 32  –  –  Not combined with sound recording or reproducing apparatus but  combined 
with a clock:  
8527 32 10  – – –  Alarm clock radios  0,0  A  
8527 32 90  – – –  Other  6,3 B  
8527 39  –  –  Other:  
8527 39 10  – – –  With in the same housing one or more loudspeakers  6,3  B  
– – – Other:  
8527 39 91  – – – –  Without built-in amplifier  6,3  B  
8527 39 99  – – – –  With built-in amplifier  6,3  B  
8527 90  –  Other apparatus:  
8527 90 10  –  –  For radio-telephony or radio-telegraphy, for use in civil airc raft 0,0  A  
– – Other:  
8527 90 92  – – –  Portable receivers for calling, alerting or paging  1,6  B  
8527 90 98  – – –  Other  6,5 B  
8528  Reception apparatus for television, whether or not incorporati ng radio-broadcast 
receivers or sound or video recording or reproducing apparatus;  video monitors 
and video projectors:  
– Reception apparatus for television, whether or not incorporati ng radio-broad­
cast receivers or sound or video recording or reproducing appar atus:  
8528 12  –  –  Colour:  
– – – Television projection equipment:  
8528 12 14  – – – –  With scanning parameters not exceeding 625 lines  9,8  B  
– – – –  With scanning parameters exceeding 625 lines:  
8528 12 16  – – – – –  With a vertical resolution of less than 700 lines  9,8  B  
8528 12 18  – – – – –  With a vertical resolution of 700 lines or more  9,8  B  
– – – Apparatus incorporating a video recorder or reproducer:  
8528 12 22  – – – –  With a screen width/height ratio less than 1,5  9,8  B  
8528 12 28  – – – –  Other  9,8 B  
– – – Other:  
– – – –  With integral tube:  
– – – – –  With a screen width/height ratio less than 1,5, with a diagona l measu­
rement of the screen:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 546  
Item Description  Base rate  Category  
8528 12 52  – – – – – –  Not exceeding 42 cm  9,8  B  
8528 12 54  – – – – – –  Exceeding 42 cm but not exceeding 52 cm  9,8  B  
8528 12 56  – – – – – –  Exceeding 52 cm but not exceeding 72 cm  9,8  B  
8528 12 58  – – – – – –  Exceeding 72 cm  9,8  B  
– – – – –  Other:  
– – – – – –  With scanning parameters not exceeding 625 lines, with a diago nal 
measurement of the screen:  
8528 12 62  – – – – – – –  Not exceeding 75 cm  9,8  B  
8528 12 66  – – – – – – –  Exceeding 75 cm  9,8  B  
– – – – – –  With scanning parameters exceeding 625 lines:  
8528 12 72  – – – – – – –  With a vertical resolution of less than 700 lines  9,8  B  
8528 12 76  – – – – – – –  With a vertical resolution of 700 lines or more  9,8  B  
– – – –  Other:  
– – – – –  With screen:  
8528 12 81  – – – – – –  With a screen width/height ratio less than 1,5  9,8  B  
8528 12 89  – – – – – –  Other  9,8  B  
– – – – –  Without screen:  
– – – – – –  Video tuners:  
8528 12 90  – – – – – – –  Electronic assemblies for incorporation into automatic data-pr oces­
sing machines  2,4 B  
– – – – – – –  Other:  
8528 12 93  – – – – – – – –  Digital (including mixed digital and analogue)  9,8  B  
8528 12 95  – – – – – – – –  Other  9,8  B  
8528 12 98  – – – – – –  Other  9,8  B  
8528 13 00  –  –  Black and white or other monochrome  0,0  A  
– Video monitors:  
8528 21  –  –  Colour:  
– – – With cathode-ray tube:  
8528 21 14  – – – –  With a screen width/height ratio less than 1,5  9,8  B  
– – – –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 547  
Item Description  Base rate  Category  
8528 21 16  – – – – –  With scanning parameters not exceeding 625 lines  9,8  B  
8528 21 18  – – – – –  With scanning parameters exceeding 625 lines  9,8  B  
8528 21 90  – – –  Other  9,8 B  
8528 22 00  –  –  Black and white or other monochrome  9,8  B  
8528 30  –  Video projectors:  
8528 30 05  –  –  Video projectors operating by means of a flat panel display (f or example, a 
liquid crystal device), capable of displaying digital informati on generated by 
an automatic data-processing machine  2,4 B  
– – Other:  
8528 30 20  – – –  Colour  9,8 B  
8528 30 90  – – –  Black and white or other monochrome  1,4  B  
8529  Parts suitable for use solely or principally with the apparatu s of headings Nos 
8525 to 8528:  
8529 10  –  Aerials and aerial reflectors of all kinds; parts suitable for  use therewith:  
8529 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Aerials:  
8529 10 15  – – – –  Aerials for radio-telegraphic or radio-telephonic apparatus  0,0  A  
8529 10 20  – – – –  Telescopic and whip-type aerials for portable apparatus or for  apparatus 
for fitting in motor vehicles  3,5 B  
– – – –  Outside aerials for radio or television broadcast receivers:  
8529 10 31  – – – – –  For reception via satellite  2,5  B  
8529 10 39  – – – – –  Other  2,5  B  
8529 10 40  – – – –  Inside aerials for radio or television broadcast receivers, in cluding built-in 
types  2,8 B  
8529 10 45  – – – –  Other  2,5 B  
8529 10 70  – – –  Aerial filters and separators  2,5  B  
8529 10 90  – – –  Other  2,5 B  
8529 90  –  Other:  
8529 90 10  –  –  Assemblies and sub-assemblies consisting of two or more parts or pieces 
fastened or joined together, for apparatus falling within subhe adings 
8526 10 10, 8526 91 11, 8526 91 19 and 8526 92 10, for use in c ivil aircraft  0,0 A  
– – Other:  
8529 90 40  – – –  Parts of apparatus falling within subheadings 8525 10 50, 8525  20 91, 
8525 20 99, 8525 40 11 and 8527 90 92  0,0 A  
– – – Other:  
– – – –  Cabinets and cases:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 548  
Item Description  Base rate  Category  
8529 90 51  – – – – –  Of wood  1,4  A  
8529 90 59  – – – – –  Of other materials  2,1  B  
8529 90 72  – – – –  Electronic assemblies  2,1  B  
– – – –  Other:  
8529 90 81  – – – – –  For television cameras of subheading 8525 30 and apparatus of heading 
Nos 8527 and 8528  3,5 B  
8529 90 88  – – – – –  Other  2,1  B  
8530  Electrical signalling, safety or traffic control equipment for  railways, tramways, 
roads, inland waterways parking facilities, port installations or airfields (other 
than those of heading No 8608):  
8530 10 00  –  Equipment for railways or tramways  0,0  A  
8530 80 00  –  Other equipment  0,0  A  
8530 90 00  –  Parts  0,0 A  
8531  Electric sound or visual signalling apparatus (for example, be lls, sirens, indicator 
panels, burglar or fire alarms), other than those of heading No  8512 or 8530:  
8531 10  –  Burglar or fire alarms and similar apparatus:  
8531 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8531 10 20  – – –  Of a kind used for motor vehicles  1,5  A  
8531 10 30  – – –  Of a kind used for buildings  1,5  A  
8531 10 80  – – –  Other  1,5 A  
8531 20  –  Indicator panels incorporating liquid crystal devices (LCD) or  light emitting 
diodes (LED):  
8531 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
8531 20 30  – – –  Incorporating light emitting diodes (LED)  0,0  A  
– – – Incorporating liquid crystal devices (LCD):  
– – – –  Incorporating active matrix liquid crystal devices (LCD):  
8531 20 51  – – – – –  Colour  0,0  A  
8531 20 59  – – – – –  Black and white or other monochrome  0,0  A  
8531 20 80  – – – –  Other  0,0 A  
8531 80  –  Other apparatus:  
8531 80 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 549  
Item Description  Base rate  Category  
8531 80 30  – – –  Flat panel display devices  0,0  A  
8531 80 80  – – –  Other  1,5 A  
8531 90  –  Parts:  
8531 90 10  –  –  Of apparatus of subheading 8531 20  0,0  A  
8531 90 30  –  –  Of apparatus of subheading 8531 80 30  0,0  A  
8531 90 80  –  –  Other  1,5 A  
8532  Electrical capacitors, fixed, variable or adjustable (pre-set) : 
8532 10 00  –  Fixed capacitors designed for use in 50/60 Hz circuits and hav ing a reactive 
power handling capacity of not less than 0,5 kvar (power capaci tors) 0,0 A  
– Other fixed capacitors:  
8532 21 00  –  –  Tantalum  0,0 A  
8532 22 00  –  –  Aluminium electrolytic  0,0  A  
8532 23 00  –  –  Ceramic dielectric, single layer  0,0  A  
8532 24  –  –  Ceramic dielectric, multilayer:  
8532 24 10  – – –  With connecting leads  0,0  A  
8532 24 90  – – –  Other  0,0 A  
8532 25 00  –  –  Dielectric of paper or plastics  0,0  A  
8532 29 00  –  –  Other  0,0 A  
8532 30 00  –  Variable or adjustable (pre-set) capacitors  0,0  A  
8532 90 00  –  Parts  0,0 A  
8533  Electrical resistors (including rheostats and potentiometers),  other than heating 
resistors:  
8533 10 00  –  Fixed carbon resistors, composition or film types  0,0  A  
– Other fixed resistors:  
8533 21 00  –  –  For a power handling capacity not exceeding 20 W  0,0  A  
8533 29 00  –  –  Other  0,0 A  
– Wirewound variable resistors, including rheostats and potentio meters:  
8533 31 00  –  –  For a power handling capacity not exceeding 20 W  0,0  A  
8533 39 00  –  –  Other  0,0 A  
8533 40  –  Other variable resistors, including rheostats and potentiomete rs: ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 550  
Item Description  Base rate  Category  
8533 40 10  –  –  For a power handling capacity not exceeding 20 W  0,0  A  
8533 40 90  –  –  Other  0,0 A  
8533 90 00  –  Parts  0,0 A  
8534  Printed circuits:  
– Consisting only of conductor elements and contacts:  
8534 00 11  –  –  Multiple circuits  0,0  A  
8534 00 19  –  –  Other  0,0 A  
8534 00 90  –  With other passive elements  0,0  A  
8535  Electrical apparatus for switching or protecting electrical ci rcuits, or for making 
connections to or in electrical circuits (for example, switches , fuses, lightning 
arresters, voltage limiters, surge suppressors, plugs, junction  boxes), for a vol­
tage exceeding 1 000 V:  
8535 10 00  –  Fuses  0,0 A  
– Automatic circuit breakers:  
8535 21 00  –  –  For a voltage of less than 72,5 kV  0,0  A  
8535 29 00  –  –  Other  0,0 A  
8535 30  –  Isolating switches and make-and-break switches:  
8535 30 10  –  –  For a voltage of less than 72,5 kV  0,0  A  
8535 30 90  –  –  Other  0,0 A  
8535 40 00  –  Lightning arresters, voltage limiters and surge suppressors  0,0  A  
8535 90 00  –  Other  0,0 A  
8536  Electrical apparatus for switching or protecting electrical ci rcuits, or for making 
connections to or in electrical circuits (for example, switches , relays, fuses, surge 
suppressors, plugs, sockets, lamp-holders, junction boxes), for  a voltage not 
exceeding 1 000 V:  
8536 10  –  Fuses:  
8536 10 10  –  –  For a current not exceeding 10 A  0,8  A  
8536 10 50  –  –  For a current exceeding 10 A but not exceeding 63 A  0,8  A  
8536 10 90  –  –  For a current exceeding 63 A  0,8  A  
8536 20  –  Automatic circuit breakers:  
8536 20 10  –  –  For a current not exceeding 63 A  0,8  A  
8536 20 90  –  –  For a current exceeding 63 A  0,8  A  
8536 30  –  Other apparatus for protecting electrical circuits:  
8536 30 10  –  –  For a current not exceeding 16 A  0,8  A  
8536 30 30  –  –  For a current exceeding 16 A but not exceeding 125 A  0,8  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 551  
Item Description  Base rate  Category  
8536 30 90  –  –  For a current exceeding 125 A  0,8  A  
– Relays:  
8536 41  –  –  For a voltage not exceeding 60 V:  
8536 41 10  – – –  For a current not exceeding 2 A  0,8  A  
8536 41 90  – – –  For a current exceeding 2 A  0,8  A  
8536 49 00  –  –  Other  0,8 A  
8536 50  –  Other switches:  
8536 50 03  –  –  Electronic AC switches consisting of optically coupled input a nd output 
circuits (Insulated thyristor AC switches)  0,0 A  
8536 50 05  –  –  Electronic switches, including temperature protected electroni c switches, con­
sisting of a transistor and a logic chip (chip-on-chip technolo gy) 0,0 A  
8536 50 07  –  –  Electromechanical snap-action switches for a current not excee ding 11 A  0,0  A  
– – Other:  
– – – For a voltage not exceeding 60 V:  
8536 50 11  – – – –  Push-button switches  0,8  A  
8536 50 15  – – – –  Rotary switches  0,8  A  
8536 50 19  – – – –  Other  0,8 A  
8536 50 80  – – –  Other  0,8 A  
– Lamp-holders, plugs and sockets:  
8536 61  –  –  Lamp-holders:  
8536 61 10  – – –  Edison lamp-holders  0,8  A  
8536 61 90  – – –  Other  0,8 A  
8536 69  –  –  Other:  
8536 69 10  – – –  For co-axial cables  0,0  A  
8536 69 30  – – –  For printed circuits  0,0  A  
8536 69 90  – – –  Other  0,8 A  
8536 90  –  Other apparatus:  
8536 90 01  –  –  Prefabricated elements for electrical circuits  0,8  A  
8536 90 10  –  –  Connections and contact elements for wire and cables  0,0  A  
8536 90 20  –  –  Wafer probers  0,0  A  
8536 90 85  –  –  Other  0,8 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 552  
Item Description  Base rate  Category  
8537  Boards, panels, consoles, desks, cabinets and other bases, equ ipped with two or 
more apparatus of heading No 8535 or 8536, for electric control  or the dis­
tribution of electricity, including those incorporating instrum ents or apparatus of 
Chapter 90, and numerical control apparatus, other than switchi ng apparatus of 
heading No 8517:  
8537 10  –  For a voltage not exceeding 1 000 V:  
8537 10 10  –  –  Numerical control panels with built-in automatic data processi ng machine  0,0  A  
– – Other:  
8537 10 91  – – –  Programmable memory controllers  0,0  A  
8537 10 99  – – –  Other  0,0 A  
8537 20  –  For a voltage exceeding 1 000 V:  
8537 20 91  –  –  For a voltage exceeding 1 000 V but not exceeding 72,5 kV  0,0  A  
8537 20 99  –  –  For a voltage exceeding 72,5 kV  0,0  A  
8538  Parts suitable for use solely or principally with the apparatu s of heading Nos 
8535, 8536 or 8537:  
8538 10 00  –  Boards, panels, consoles, desks, cabinets and other bases for the goods of 
heading No 8537, not equipped with their apparatus  0,0 A  
8538 90  –  Other:  
– – For wafer probers of subheading 8536 90 20:  
8538 90 11  – – –  Electronic assemblies  0,0  A  
8538 90 19  – – –  Other  0,0 A  
– – Other:  
8538 90 91  – – –  Electronic assemblies  0,0  A  
8538 90 99  – – –  Other  0,0 A  
8539  Electric filament or discharge lamps, including sealed-beam la mp units and 
ultraviolet or infra-red lamps; arc-lamps:  
8539 10  –  Sealed beam lamp units:  
8539 10 10  –  –  For use in civil aircraft  0,0  A  
8539 10 90  –  –  Other  0,0 A  
– Other filament lamps, excluding ultra-violet or infra-red lamp s: 
8539 21  –  –  Tungsten halogen:  
8539 21 30  – – –  Of a kind used for motorcycles or other motor vehicles  0,0  A  
– – – Other, for a voltage:  
8539 21 92  – – – –  Exceeding 100 V  0,0  A  
8539 21 98  – – – –  Not exceeding 100 V  0,0  A  
8539 22  –  –  Other, of a power not exceeding 200 W and for a voltage exceed ing 100 V:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 553  
Item Description  Base rate  Category  
8539 22 10  – – –  Reflector lamps  0,0  A  
8539 22 90  – – –  Other  0,0 A  
8539 29  –  –  Other:  
8539 29 30  – – –  Of a kind used for motor-cycles or other motor vehicles  0,0  A  
– – – Other, for a voltage:  
8539 29 92  – – – –  Exceeding 100 V  0,0  A  
8539 29 98  – – – –  Not exceeding 100 V  0,0  A  
– Discharge lamps, other than ultra-violet lamps:  
8539 31  –  –  Fluorescent, hot cathode:  
8539 31 10  – – –  With double ended cap  0,0  A  
8539 31 90  – – –  Other  0,0 A  
8539 32  –  –  Mercury or sodium vapour lamps; metal halide lamps:  
8539 32 10  – – –  Mercury vapour lamps  0,0  A  
8539 32 50  – – –  Sodium vapour lamps  0,0  A  
8539 32 90  – – –  Metal halide lamps  0,0  A  
8539 39 00  –  –  Other  0,0 A  
– Ultra-violet or infra-red lamps; arc-lamps:  
8539 41 00  –  –  Arc-lamps  0,0  A  
8539 49  –  –  Other:  
8539 49 10  – – –  Ultra-violet lamps  0,0  A  
8539 49 30  – – –  Infra-red lamps  0,0  A  
8539 90  –  Parts:  
8539 90 10  –  –  Lamp bases  0,0  A  
8539 90 90  –  –  Other  0,0 A  
8540  Thermionic, cold cathode or photocathode valves and tubes (for  example, va­
cuum or vapour or gas filled valves and tubes, mercury arc rect ifying valves and 
tubes, cathode-ray tubes, television camera tubes):  
– Cathode-ray television picture tubes, including video monitor cathode-ray 
tubes:  
8540 11  –  –  Colour:  
– – – With a screen width/height ratio less than 1,5, with a diagona l measurement 
of the screen:  
8540 11 11  – – – –  Not exceeding 42 cm  9,8  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 554  
Item Description  Base rate  Category  
8540 11 13  – – – –  Exceeding 42 cm but not exceeding 52 cm  9,8  B  
8540 11 15  – – – –  Exceeding 52 cm but not exceeding 72 cm  9,8  B  
8540 11 19  – – – –  Exceeding 72 cm  9,8  B  
– – – Other, with a diagonal measurement of the screen:  
8540 11 91  – – – –  Not exceeding 75 cm  9,8  B  
8540 11 99  – – – –  Exceeding 75 cm  9,8  B  
8540 12 00  –  –  Black and white or other monochrome  5,2  B  
8540 20  –  Television camera tubes; image converters and intensifiers; ot her photo-cat­
hode tubes:  
8540 20 10  –  –  Television camera tubes  1,8  B  
8540 20 30  –  –  Image converters or intensifiers  1,8  B  
8540 20 90  –  –  Other photo-cathode tubes  1,8  B  
8540 40 00  –  Data/graphic display tubes, colour, with a phosphor dot screen  pitch smaller 
than 0,4 mm  1,8 B  
8540 50 00  –  Data/graphic display tubes, black and white or other monochrom e 1,8  B  
8540 60 00  –  Other cathode-ray tubes  1,8  B  
– Microwave tube (for example, magnetrons, klystrons, travelling  wave tubes, 
carcinotrons), excluding grid-controlled tubes:  
8540 71 00  –  –  Magnetrons  1,8  B  
8540 72 00  –  –  Klystrons  1,8 B  
8540 79 00  –  –  Other  1,8 B  
– Other valves and tubes:  
8540 81 00  –  –  Receiver or amplifier valves and tubes  1,8  B  
8540 89  –  –  Other:  
– – – Display tubes:  
8540 89 11  – – – –  Vacuum  1,8  B  
8540 89 19  – – – –  Other  1,8 B  
8540 89 90  – – –  Other  1,8 B  
– Parts:  
8540 91 00  –  –  Of cathode-ray tubes  1,8  B  
8540 99 00  –  –  Other  1,8 B  
8541  Diodes, transistors and similar semiconductor devices; photose nsitive semicon­
ductor devices, including photovoltaic cells whether or not ass embled in modu­
les or made up into panels; light emitting diodes; mounted piez o-electric 
crystals:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 555  
Item Description  Base rate  Category  
8541 10  –  Diodes, other than photosensitive or light emitting diodes:  
8541 10 10  –  –  Wafers not yet cut into chips  0,0  A  
– – Other:  
8541 10 91  – – –  Power rectifier diodes  0,0  A  
8541 10 99  – – –  Other  0,0 A  
– Transistors, other than photosensitive transistors:  
8541 21  –  –  With a dissipation rate of less than 1 W:  
8541 21 10  – – –  Wafers not yet cut into chips  0,0  A  
8541 21 90  – – –  Other  0,0 A  
8541 29  –  –  Other:  
8541 29 10  – – –  Wafers not yet cut into chips  0,0  A  
8541 29 20  – – –  PowerMOS field effective transistors  0,0  A  
8541 29 30  – – –  Insulated gate bipolar transistors (IGBTs)  0,0  A  
8541 29 80  – – –  Other  0,0 A  
8541 30  –  Thyristors, diacs and triacs, other than photosensitive device s: 
8541 30 10  –  –  Wafers not yet cut into chips  0,0  A  
8541 30 90  –  –  Other  0,0 A  
8541 40  –  Photosensitive semiconductor devices, including photovoltaic c ells whether or 
not assembled in modules or made up into panels; light emitting  diodes:  
– – Light emitting diodes:  
8541 40 11  – – –  Laser diodes  0,0  A  
8541 40 19  – – –  Other  0,0 A  
– – Other:  
8541 40 91  – – –  Solar cells whether or not assembled in modules or made up int o panels  0,0  A  
8541 40 93  – – –  Photodiodes, phototransistors, photothyristors or photocouples  0,0  A  
8541 40 99  – – –  Other  0,0 A  
8541 50  –  Other semiconductor devices:  
8541 50 10  –  –  Wafers not yet cut into chips  0,0  A  
8541 50 90  –  –  Other  0,0 A  
8541 60 00  –  Mounted piezo-electric crystals  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 556  
Item Description  Base rate  Category  
8541 90 00  –  Parts  0,0 A  
8542  Electronic integrated circuits and microassemblies:  
– Monolithic digital integrated circuits:  
8542 12 00  –  –  Cards incorporating an electronic integrated circuit (smart' c ards)  0,0  A  
8542 13  –  –  Metal oxide semiconductors (MOS technology):  
8542 13 01  – – –  Wafers not yet cut into chips  0,0  A  
8542 13 05  – – –  Chips  0,0 A  
– – – Other:  
– – – –  Memories:  
– – – – –  Dynamic random-access memories (D-RAMs):  
8542 13 11  – – – – – –  With a storage capacity not exceeding 4 Mbits  0,0  A  
8542 13 13  – – – – – –  With a storage capacity exceeding 4 Mbits but not exceeding 16  Mbits  0,0  A  
8542 13 15  – – – – – –  With a storage capacity exceeding 16 Mbits but not exceeding 
64 Mbits  0,0 A  
8542 13 17  – – – – – –  With a storage capacity exceeding 64 Mbits  0,0  A  
– – – – –  Static random-access memories (S-RAMs), including cache 
random-access memories (cache-RAMs):  
8542 13 22  – – – – – –  With a storage capacity not exceeding 256 Kbits  0,0  A  
8542 13 25  – – – – – –  With a storage capacity exceeding 256 Kbits but not exceeding 1 Mbit  0,0  A  
8542 13 27  – – – – – –  With a storage capacity exceeding 1 Mbit  0,0  A  
– – – – –  UV erasable, programmable, read only memories (EPROMs):  
8542 13 32  – – – – – –  With a storage capacity not exceeding 1 Mbit  0,0  A  
8542 13 35  – – – – – –  With a storage capacity exceeding 1 Mbit but not exceeding 4 M bits 0,0  A  
8542 13 37  – – – – – –  With a storage capacity exceeding 4 Mbits  0,0  A  
– – – – –  Electrically erasable, programmable, read only memories (E  2 PROMs), 
including FLASH E  2 PROMs:  
– – – – – –  FLASH E  2 PROMs:  
8542 13 41  – – – – – – –  With a storage capacity not exceeding 1 Mbit  0,0  A  
8542 13 43  – – – – – – –  With a storage capacity exceeding 1 Mbit but not exceeding 4 M bits 0,0  A  
8542 13 45  – – – – – – –  With a storage capacity exceeding 4 Mbits but not exceeding 
16 Mbits  0,0 A  
8542 13 47  – – – – – – –  With a storage capacity exceeding 16 Mbits  0,0  A  
8542 13 49  – – – – – –  Other  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 557  
Item Description  Base rate  Category  
8542 13 51  – – – – –  Read only memories, non-programmable (ROMs); content addressab le 
memories (CAMs); first-in/first-out read/write memories (FIFOs) ; last- 
in/first-out read/write memories (LIFOs); ferroelectric memorie s 0,0 A  
8542 13 53  – – – – –  Other memories  0,0  A  
8542 13 55  – – – –  Microprocessors  0,0  A  
– – – –  Microcontrollers and microcomputers:  
8542 13 61  – – – – –  Microcontroller or microcomputer with a processing capacity no t excee­
ding 4 bits  0,0 A  
8542 13 63  – – – – –  With a processing capacity exceeding 4 bits but not exceeding 8 bits  0,0  A  
8542 13 65  – – – – –  With a processing capacity exceeding 8 bits but not exceeding 16 bits  0,0  A  
8542 13 67  – – – – –  With a processing capacity exceeding 16 bits but not exceeding  32 bits  0,0  A  
8542 13 69  – – – – –  With a processing capacity exceeding 32 bits  0,0  A  
– – – –  Other:  
8542 13 70  – – – – –  Microperipherals  0,0  A  
– – – – –  Other:  
8542 13 72  – – – – – –  Full custom logic circuits  0,0  A  
8542 13 74  – – – – – –  Gate arrays  0,0  A  
8542 13 76  – – – – – –  Standard cells  0,0  A  
8542 13 82  – – – – – –  Programmable logic device  0,0  A  
8542 13 84  – – – – – –  Standard logic circuits  0,0  A  
– – – – – –  Other:  
8542 13 91  – – – – – – –  Control circuits; interface circuits; interface circuits capab le of per­
forming control functions  0,0 A  
8542 13 99  – – – – – – –  Other  0,0  A  
8542 14  –  –  Circuits obtained by bipolar technology:  
8542 14 01  – – –  Wafers not yet cut into chips  0,0  A  
8542 14 05  – – –  Chips  0,0 A  
– – – Other:  
– – – –  Memories:  
8542 14 10  – – – – –  Dynamic random-access memories (D-RAMs)  0,0  A  
8542 14 15  – – – – –  Static random-access memories (S-RAMs), including cache random -ac­
cess memories (cache RAMs); read only memories, non programmabl e 
(ROMs); content addressable memories (CAMs); first-in/first-out  read/ 
write memories (FIFOs); last-in/first-out read/write memories ( LIFOs); 
ferroelectric memories  0,0 A  
8542 14 20  – – – – –  Electrically erasable, programmable, read only memories (E  2 PROMs), 
including FLASH E  2 PROMs  0,0 A  
8542 14 22  – – – – –  UV erasable, programmable, read only memories (Eproms)  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 558  
Item Description  Base rate  Category  
8542 14 29  – – – – –  Other memories  0,0  A  
8542 14 30  – – – –  Microprocessors  0,0  A  
– – – –  Microcontrollers and microcomputers:  
8542 14 42  – – – – –  Microcontroller or microcomputer with a processing capacity no t excee­
ding 4 bits  0,0 A  
8542 14 44  – – – – –  With a processing capacity exceeding 4 bits  0,0  A  
– – – –  Other:  
8542 14 50  – – – – –  Microperipherals  0,0  A  
– – – – –  Other:  
8542 14 60  – – – – – –  Full custom logic circuits  0,0  A  
8542 14 65  – – – – – –  Gate arrays  0,0  A  
8542 14 70  – – – – – –  Standard cells  0,0  A  
8542 14 75  – – – – – –  Programmable logic device  0,0  A  
8542 14 80  – – – – – –  Standard logic circuits  0,0  A  
– – – – – –  Other:  
8542 14 91  – – – – – – –  Control circuits; interface circuits; interface circuits capab le of per­
forming control functions  0,0 A  
8542 14 99  – – – – – – –  Other  0,0  A  
8542 19  –  –  Other, including circuits obtained by a combination of bipolar  and MOS 
technologies (BIMOS technolgy):  
8542 19 01  – – –  Wafers not yet cut into chips  0,0  A  
8542 19 05  – – –  Chips  0,0 A  
– – – Other:  
– – – –  Memories:  
8542 19 15  – – – – –  Dynamic random-access memories (D-RAMs)  0,0  A  
– – – – –  Static random-access memories (S-RAMs), including cache random -ac­
cess memories (cache-RAMs):  
8542 19 22  – – – – – –  With a storage capacity not exceeding 256 Kbits  0,0  A  
8542 19 25  – – – – – –  With a storage capacity exceeding 256 Kbits but not exceeding 1 Mbit  0,0  A  
8542 19 27  – – – – – –  With a storage capacity exceeding 1 Mbit  0,0  A  
8542 19 31  – – – – –  UV erasable, programmable, read only memories (EPROMs)  0,0  A  
8542 19 35  – – – – –  Electrically erasable programmable, read only memories (E  2 PROMs), 
including FLASH E  2 PROMs  0,0 A  
8542 19 41  – – – – –  Read only memories, non-programmable (ROMs); content addressab le 
memories (CAMs); first in/first out read/write memories (FIFOs) ; last-in/ 
first-out memories (LIFOs); ferroelectric memories  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 559  
Item Description  Base rate  Category  
8542 19 49  – – – – –  Other memories  0,0  A  
8542 19 55  – – – –  Microprocessors  0,0  A  
– – – –  Microcontrollers and microcomputers:  
8542 19 62  – – – – –  With a processing capacity not exceeding 4 bits  0,0  A  
8542 19 68  – – – – –  With a processing capacity exceeding 4 bits  0,0  A  
– – – –  Other:  
8542 19 71  – – – – –  Microperipherals  0,0  A  
– – – – –  Other:  
8542 19 72  – – – – – –  Full custom logic circuits  0,0  A  
8542 19 74  – – – – – –  Gate arrays  0,0  A  
8542 19 76  – – – – – –  Standard cells  0,0  A  
8542 19 82  – – – – – –  Programmable logic device  0,0  A  
8542 19 84  – – – – – –  Standard logic circuits  0,0  A  
– – – – – –  Other:  
8542 19 92  – – – – – – –  Control circuits; interface circuits; interface circuits capab le of per­
forming control functions  0,0 A  
8542 19 98  – – – – – – –  Other  0,0  A  
8542 30  –  Other monolithic integrated circuits:  
8542 30 10  –  –  Wafers not yet cut into chips  0,0  A  
8542 30 20  –  –  Chips  0,0 A  
– – Other:  
8542 30 30  – – –  Amplifiers  0,0  A  
8542 30 50  – – –  Voltage and current regulators  0,0  A  
– – – Control circuits:  
8542 30 61  – – – –  Smartpower circuits  0,0  A  
– – – –  Other:  
8542 30 65  – – – – –  Mixed analogue-digital circuits  0,0  A  
8542 30 69  – – – – –  Other  0,0  A  
8542 30 70  – – –  Interface circuits; interface circuits capable of performing c ontrol functions  0,0  A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 560  
Item Description  Base rate  Category  
8542 30 91  – – – –  Smartpower circuits  0,0  A  
– – – –  Other:  
8542 30 95  – – – – –  Mixed analogue-digital circuits  0,0  A  
8542 30 99  – – – – –  Other  0,0  A  
8542 40  –  Hybrid integrated circuits:  
8542 40 10  –  –  Microprocessors, microcontrollers and microcomputers  0,0  A  
8542 40 30  –  –  Converters  0,0  A  
8542 40 50  –  –  Amplifiers  0,0  A  
8542 40 90  –  –  Other  0,0 A  
8542 50 00  –  Electronic microassemblies  0,0  A  
8542 90 00  –  Parts  0,0 A  
8543  Electrical machines and apparatus, having individual functions , not specified or 
included elsewhere in this Chapter:  
– Particle accelerators:  
8543 11 00  –  –  Ion implanters for doping semiconductor materials  0,0  A  
8543 19 00  –  –  Other  0,0 A  
8543 20 00  –  Signal generators  0,0  A  
8543 30  –  Machines and apparatus for electroplating, electrolysis or ele ctrophoresis:  
8543 30 10  –  –  Apparatus for wet etching, developing, stripping or cleaning s emiconductor 
wafers  0,0 A  
8543 30 30  –  –  Apparatus for wet etching, developing, stripping or cleaning l iquid crystal 
display substrates  0,0 A  
8543 30 80  –  –  Other  0,0 A  
8543 40 00  –  Electric fence energisers  0,0  A  
– Other machines and apparatus:  
8543 81 00  –  –  Proximity cards and tags  0,0  A  
8543 89  –  –  Other:  
8543 89 10  – – –  Flight recorders, for use in civil aircraft  0,0  A  
– – – Other:  
8543 89 15  – – – –  Electrical machines with translation or dictionary functions  0,0  A  
8543 89 20  – – – –  Aerial amplifiers  0,0  A  
– – – –  Sunbeds, sunlamps and similar suntanning equipment:  
– – – – –  For fluorescent tubes using ultraviolet A rays:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 561  
Item Description  Base rate  Category  
8543 89 51  – – – – – –  With a maximum tube length of 100 cm  0,0  A  
8543 89 55  – – – – – –  Other  0,0  A  
8543 89 59  – – – – –  Other  0,0  A  
– – – –  Apparatus for physical deposition on semiconductor wafers:  
8543 89 70  – – – – –  By sputtering on semiconductor wafers  0,0  A  
8543 89 72  – – – – –  Other  0,0  A  
8543 89 73  – – – –  Encapsulation equipment for assembly of semiconductor devices  0,0  A  
8543 89 75  – – – –  Apparatus for physical deposition by sputtering or LCD substra tes 0,0  A  
8543 89 79  – – – –  Apparatus enabling automatic data processing machines and unit s thereof 
to process audio signals (sound cards); upgrade kits for automa tic data 
processing machines and units thereof, put up for retail sale, consisting of, 
at least, speakers and/or microphone, and an electronic assembl y that 
enables the automatic data processing machine and units thereof  to pro­
cess audio signals (sound cards)  0,0 A  
8543 89 95  – – – –  Other  0,0 A  
8543 90  –  Parts:  
8543 90 10  –  –  Assemblies and sub-assemblies consisting of two or more parts or pieces 
fastened or joined together, for flight recorders, for use in c ivil aircraft  0,0 A  
8543 90 20  –  –  Electronic assemblies for incorporation into automatic data pr ocessing ma­
chines  0,0 A  
8543 90 30  –  –  Of apparatus of subheadings 8543 11 00, 8543 30 10, 8543 30 30 , 
8543 89 70, 8543 89 72 or 8543 89 73  0,0 A  
8543 90 40  –  –  Of apparatus of subheading 8543 89 75  0,0  A  
8543 90 80  –  –  Other  0,0 A  
8544  Insulated (including enamelled or anodised) wire, cable (inclu ding co-axial ca­
ble) and other insulated electric conductors, whether or not fi tted with connec­
tors; optical fibre cables, made up of individually sheathed fi bres, whether or not 
assembled with electric conductors or fitted with connectors:  
– Winding wire:  
8544 11  –  –  Of copper:  
8544 11 10  – – –  Lacquered or enamelled  2,5  B  
8544 11 90  – – –  Other  2,5 B  
8544 19  –  –  Other:  
8544 19 10  – – –  Lacquered or enamelled  2,5  B  
8544 19 90  – – –  Other  2,5 B  
8544 20 00  –  Co-axial cable and other co-axial electric conductors  2,5  B  
8544 30  –  Ignition wiring sets and other wiring sets of a kind used in v ehicles, aircraft or 
ships:  
8544 30 10  –  –  For use in civil aircraft  0,0  A  
8544 30 90  –  –  Other  2,5 B  
– Other electric conductors, for a voltage not exceeding 80 V:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 562  
Item Description  Base rate  Category  
8544 41  –  –  Fitted with connectors:  
8544 41 10  – – –  Of a kind used for telecommunications  0,0  A  
8544 41 90  – – –  Other  2,3 B  
8544 49  –  –  Other:  
8544 49 20  – – –  Of a kind used for telecommunications  0,0  A  
8544 49 80  – – –  Other  2,5 B  
– Other electric conductors, for a voltage exceeding 80 V but no t exceeding 
1 000 V:  
8544 51  –  –  Fitted with connectors:  
8544 51 10  – – –  Of a kind used for telecommunications  0,0  A  
8544 51 90  – – –  Other  2,3 B  
8544 59  –  –  Other:  
8544 59 10  – – –  Wire and cables, with individual conductor wires of a diameter  exceeding 
0,51 mm  2,5 B  
– – – Other:  
8544 59 20  – – – –  For a voltage of 1 000 V  2,5  B  
8544 59 80  – – – –  For a voltage exceeding 80 V but less than 1 000 V  2,5  B  
8544 60  –  Other electric conductors, for a voltage exceeding 1 000 V:  
8544 60 10  –  –  With copper conductors  2,5  B  
8544 60 90  –  –  With other conductors  2,5  B  
8544 70 00  –  Optical fibre cables  1,1  A  
8545  Carbon electrodes, carbon brushes, lamp carbons, battery carbo ns and other 
articles of graphite or other carbon, with or without metal, of  a kind used for 
electrical purposes:  
– Electrodes:  
8545 11 00  –  –  Of a kind used for furnaces  0,0  A  
8545 19  –  –  Other:  
8545 19 10  – – –  Electrodes for electrolysis installations  0,0  A  
8545 19 90  – – –  Other  0,0 A  
8545 20 00  –  Brushes  0,0 A  
8545 90  –  Other:  
8545 90 10  –  –  Heating resistors  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 563  
Item Description  Base rate  Category  
8545 90 90  –  –  Other  0,0 A  
8546  Electrical insulators of any material:  
8546 10 00  –  Of glass  0,0 A  
8546 20  –  Of ceramics:  
8546 20 10  –  –  With no metal parts  0,0  A  
– – With metal parts:  
8546 20 91  – – –  For overhead power transmission or traction lines  0,0  A  
8546 20 99  – – –  Other  0,0 A  
8546 90  –  Other:  
8546 90 10  –  –  Of plastics  0,0  A  
8546 90 90  –  –  Other  0,0 A  
8547  Insulating fittings for electrical machines, appliances or equ ipment, being fittings 
wholly of insulating material apart from any minor components o f metal (for 
example, threaded sockets) incorporated during moulding solely for purposes of 
assembly, other than insulators of heading No 8546; electrical conduit tubing 
and joints therefor, of base metal lined with insulating materi al: 
8547 10  –  Insulating fittings of ceramics:  
8547 10 10  –  –  Containing 80 % or more by weight of metallic oxides  0,0  A  
8547 10 90  –  –  Other  0,0 A  
8547 20 00  –  Insulating fittings of plastics  0,0  A  
8547 90 00  –  Other  0,0 A  
8548  Waste and scrap of primary cells, primary batteries and electr ic accumulators; 
spent primary cells, spent primary batteries and spent electric  accumulators; 
electrical parts of machinery or apparatus, not specified or in cluded elsewhere 
in this Chapter:  
8548 10  –  Waste and scrap of primary cells, primary batteries and electr ic accumulators; 
spent primary cells, spent primary batteries and spent electric  accumulators:  
8548 10 10  –  –  Spent primary cells, spent primary batteries  0,0  A  
– – Spent electric accumulators:  
8548 10 21  – – –  Lead-acid accumulators  0,0  A  
8548 10 29  – – –  Other  0,0 A  
– – Waste and scrap of primary cells, primary batteries and electr ic accumulators:  
8548 10 91  – – –  Containing lead  0,0  A  
8548 10 99  – – –  Other  0,0 A  
8548 90  –  Other:  
8548 90 10  –  –  Memories (D-RAMs) in multicombinational forms such as stack DR AMs and 
modules  0,0 A  
8548 90 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 564  
Item Description  Base rate  Category  
86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND 
PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES AND 
FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELEC­
TRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT OF ALL 
KINDS  
8601  Rail locomotives powered from an external source of electricit y or by electric 
accumulators:  
8601 10 00  –  Powered from an external source of electricity  0,0  A  
8601 20 00  –  Powered by electric accumulators  0,0  A  
8602  Other rail locomotives; locomotive tenders:  
8602 10 00  –  Diesel-electric locomotives  0,0  A  
8602 90 00  –  Other  0,0 A  
8603  Self-propelled railway or tramway coaches, vans and trucks, ot her than those of 
heading No 8604:  
8603 10 00  –  Powered from an external source of electricity  0,0  A  
8603 90 00  –  Other  0,0 A  
8604 00 00  Railway or tramway maintenance or service vehicles, whether or  not self-prope­
lled (for example, workshops, cranes, ballast tampers, tracklin ers, testing coaches 
and track inspection vehicles)  0,0 A  
8605 00 00  Railway or tramway passenger coaches, not self-propelled; lugg age vans, post 
office coaches and other special purpose railway or tramway coa ches, not self- 
propelled (excluding those of heading No 8604)  0,0 A  
8606  Railway or tramway goods vans and wagons, not self-propelled:  
8606 10 00  –  Tank wagons and the like  0,0  A  
8606 20 00  –  Insulated or refrigerated vans and wagons, other than those of  subheading 
8606 10  0,0 A  
8606 30 00  –  Self-discharging vans and wagons, other than those of subheadi ng 8606 10 or 
8606 20  0,0 A  
– Other:  
8606 91  –  –  Covered and closed:  
8606 91 10  – – –  Specially designed for the transport of highly radioactive mat erials  0,0  A  
8606 91 90  – – –  Other  0,0 A  
8606 92 00  –  –  Open, with non-removable sides of a height exceeding 60 cm  0,0  A  
8606 99 00  –  –  Other  0,0 A  
8607  Parts of railway or tramway locomotives or rolling-stock:  
– Bogies, bissel-bogies, axles and wheels, and parts thereof:  
8607 11 00  –  –  Driving bogies and bissel-bogies  0,0  A  
8607 12 00  –  –  Other bogies and bissel-bogies  0,0  A  
8607 19  –  –  Other, including parts:  
– – – Axles, assembled or not; wheels and parts thereof:  
8607 19 01  – – – –  Of cast iron or cast steel  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 565  
Item Description  Base rate  Category  
8607 19 11  – – – –  Of closed-die forged steel  0,0  A  
8607 19 18  – – – –  Other  0,0 A  
– – – Parts of bogies, bissel-bogies and the like:  
8607 19 91  – – – –  Of cast iron or cast steel  0,0  A  
8607 19 99  – – – –  Other  0,0 A  
– Brakes and parts thereof:  
8607 21  –  –  Air brakes and parts thereof:  
8607 21 10  – – –  Of cast iron or cast steel  0,0  A  
8607 21 90  – – –  Other  0,0 A  
8607 29  –  –  Other:  
8607 29 10  – – –  Of cast iron or cast steel  0,0  A  
8607 29 90  – – –  Other  0,0 A  
8607 30  –  Hooks and other coupling devices, buffers, and parts thereof:  
8607 30 01  –  –  Of cast iron or cast steel  0,0  A  
8607 30 99  –  –  Other  0,0 A  
– Other:  
8607 91  –  –  Of locomotives:  
8607 91 10  – – –  Axle-boxes and parts thereof  0,0  A  
– – – Other:  
8607 91 91  – – – –  Of cast iron or cast steel  0,0  A  
8607 91 99  – – – –  Other  0,0 A  
8607 99  –  –  Other:  
8607 99 10  – – –  Axle-boxes and parts thereof  0,0  A  
8607 99 30  – – –  Bodies and parts thereof  0,0  A  
8607 99 50  – – –  Chassis and parts thereof  0,0  A  
8607 99 90  – – –  Other  0,0 A  
8608  Railway or tramway track fixtures and fittings; mechanical (in cluding electro­
mechanical) signalling, safety or traffic control equipment for  railways, tram­
ways, roads, inland waterways, parking facilities, port install ations or airfields; 
parts of the foregoing:  
8608 00 10  –  Equipment for railways or tramways  0,0  A  
8608 00 30  –  Other equipment  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 566  
Item Description  Base rate  Category  
8608 00 90  –  Parts  0,0 A  
8609  Containers (including containers for the transport of fluids) specially designed 
and equipped for carriage by one or more modes of transport:  
8609 00 10  –  Containers with an anti-radiation lead covering, for the trans port of radioactive 
materials  0,0 A  
8609 00 90  –  Other  0,0 A  
87 VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, 
AND PARTS AND ACCESSORIES THEREOF  
8701  Tractors (other than tractors of heading No 8709):  
8701 10  –  Pedestrian controlled tractors:  
8701 10 10  –  –  Of a power not exceeding 4 kW  0,0  A  
8701 10 90  –  –  Of a power exceeding 4 kW  0,0  A  
8701 20  –  Road tractors for semi-trailers:  
8701 20 10  –  –  New  0,0 A  
8701 20 90  –  –  Used  0,0 A  
8701 30  –  Track-laying tractors:  
8701 30 10  –  –  Snowgroomers  0,0  A  
8701 30 90  –  –  Other  0,0 A  
8701 90  –  Other:  
– – Agricultural tractors (excluding pedestrian-controlled tractor s) and forestry 
tractors, wheeled:  
– – – New, of an engine power:  
8701 90 11  – – – –  Not exceeding 18 kW  0,0  A  
8701 90 15  – – – –  Exceeding 18 kW but not exceeding 25 kW  0,0  A  
8701 90 21  – – – –  Exceeding 25 kW but not exceeding 37 kW  0,0  A  
8701 90 25  – – – –  Exceeding 37 kW but not exceeding 59 kW  0,0  A  
8701 90 31  – – – –  Exceeding 59 kW but not exceeding 75 kW  0,0  A  
8701 90 35  – – – –  Exceeding 75 kW but not exceeding 90 kW  0,0  A  
8701 90 39  – – – –  Exceeding 90 kW  0,0  A  
8701 90 50  – – –  Used  0,0 A  
8701 90 90  –  –  Other  0,0 A  
8702  Motor vehicles for the transport of ten or more persons, inclu ding the driver:  
8702 10  –  With compression-ignition internal combustion piston engine (d iesel or semi- 
diesel):  
– – Of a cylinder capacity exceeding 2 500 cm  3 : ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 567  
Item Description  Base rate  Category  
8702 10 11  – – –  New  11,2 B  (  2 ) 
8702 10 19  – – –  Used  11,2 B  (  2 ) 
– – Of a cylinder capacity not exceeding 2 500 cm  3 : 
8702 10 91  – – –  New  7,0 B  (  2 ) 
8702 10 99  – – –  Used  7,0 B  (  2 ) 
8702 90  –  Other:  
– – With spark-ignition internal combustion piston engine:  
– – – Of a cylinder capacity exceeding 2 800 cm  3 : 
8702 90 11  – – – –  New  11,2 B  (  2 ) 
8702 90 19  – – – –  Used  11,2 B  (  2 ) 
– – – Of a cylinder capacity not exceeding 2 800 cm  3 : 
8702 90 31  – – – –  New  7,0 B  (  2 ) 
8702 90 39  – – – –  Used  7,0 B  (  2 ) 
8702 90 90  –  –  With other engines  7,0  B  (  2 ) 
8703  Motor cars and other motor vehicles principally designed for t he transport of 
persons (other than those of heading No 8702), including statio n wagons and 
racing cars:  
8703 10  –  Vehicles specially designed for travelling on snow; golf cars and similar 
vehicles:  
– – With compression-ignition internal combustion piston engine (d iesel or semi- 
diesel), or with spark-ignition internal combustion piston engi ne: 
8703 10 11  – – –  Vehicles specially designed for travelling on snow  3,5  B  
8703 10 19  – – –  Other  7,0 B  
8703 10 90  –  –  With other engines  7,0  B  
– Other vehicles, with spark-ignition internal combustion recipr ocating piston 
engine:  
8703 21  –  –  Of a cylinder capacity not exceeding 1 000 cm  3 : 
8703 21 10  – – –  New  4,4 B  
8703 21 90  – – –  Used  4,4 B  
8703 22  –  –  Of a cylinder capacity exceeding 1 000 cm  3 but not exceeding 1 500 cm  3 : 
– – – New:  
8703 22 11  – – – –  Motor caravans  4,4  B  
8703 22 19  – – – –  Other  4,4 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 568  
Item Description  Base rate  Category  
8703 22 90  – – –  Used  4,4 B  
8703 23  –  –  Of a cylinder capacity exceeding 1500 cm  3 but not exceeding 3 000 cm  3 : 
– – – New:  
8703 23 11  – – – –  Motor caravans  4,4  B  
8703 23 19  – – – –  Other  4,4 B  
8703 23 90  – – –  Used  4,4 B  
8703 24  –  –  Of a cylinder capacity exceeding 3 000 cm  3 : 
8703 24 10  – – –  New  4,4 B  
8703 24 90  – – –  Used  4,4 B  
– Other vehicles, with compression-ignition internal combustion piston engine 
(diesel or semi-diesel):  
8703 31  –  –  Of a cylinder capacity not exceeding 1500 cm  3 : 
8703 31 10  – – –  New  4,4 B  
8703 31 90  – – –  Used  4,4 B  
8703 32  –  –  Of a cylinder capacity exceeding 1 500 cm  3 but not exceeding 2 500 cm  3 : 
– – – New:  
8703 32 11  – – – –  Motor caravans  4,4  B  
8703 32 19  – – – –  Other  4,4 B  
8703 32 90  – – –  Used  4,4 B  
8703 33  –  –  Of a cylinder capacity exceeding 2 500 cm  3 : 
– – – New:  
8703 33 11  – – – –  Motor caravans  4,4  B  
8703 33 19  – – – –  Other  4,4 B  
8703 33 90  – – –  Used  4,4 B  
8703 90  –  Other:  
8703 90 10  –  –  With electric motors  4,4  B  
8703 90 90  –  –  Other  4,4 B  
8704  Motor vehicles for the transport of goods:  
8704 10  –  Dumpers designed for off-highway use:  
– – With compression-ignition internal combustion piston engine (d iesel or semi- 
diesel), or with spark-ignition internal combustion piston engi ne: ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 569  
Item Description  Base rate  Category  
8704 10 11  – – –  With compression-ignition internal combustion piston engine (d iesel or 
semi-diesel) of a cylinder capacity exceeding 2 500 cm  3 , or with spark- 
ignition internal combustion piston engine of a cylinder capaci ty exceeding 
2 800 cm  3 0,0 A  
8704 10 19  – – –  Other  0,0 A  
8704 10 90  –  –  Other  0,0 A  
– Other, with compression-ignition internal combustion piston en gine (diesel or 
semi-diesel):  
8704 21  –  –  Of a gross vehicle weight not exceeding 5 tonnes:  
8704 21 10  – – –  Specially designed for the transport of highly radio-active ma terials  2,4  B  
– – – Other:  
– – – –  With engines of a cylinder capacity exceeding 2 500 cm  3 : 
8704 21 31  – – – – –  New  15,4  B  (  2 ) 
8704 21 39  – – – – –  Used  15,4  B  (  2 ) 
– – – –  With engines of a cylinder capacity not exceeding 2 500 cm  3 : 
8704 21 91  – – – – –  New  7,0 B  (  2 ) 
8704 21 99  – – – – –  Used  7,0  B  (  2 ) 
8704 22  –  –  Of a gross vehicle weight exceeding 5 tonnes but not exceeding  20 tonnes:  
8704 22 10  – – –  Specially designed for the transport of highly radio-active ma terials  2,4  B  
– – – Other:  
8704 22 91  – – – –  New  15,4 B  (  2 ) 
8704 22 99  – – – –  Used  15,4 B  (  2 ) 
8704 23  –  –  Of a gross vehicle weight exceeding 20 tonnes:  
8704 23 10  – – –  Specially designed for the transport of highly radio-active ma terials  2,4  B  
– – – Other:  
8704 23 91  – – – –  New  15,4 B  (  2 ) 
8704 23 99  – – – –  Used  15,4 B  (  2 ) 
– Other, with spark-ignition internal combustion piston engine:  
8704 31  –  –  Of a gross vehicle weight not exceeding 5 tonnes:  
8704 31 10  – – –  Specially designed for the transport of highly radio-active ma terials  2,4  B  
– – – Other:  
– – – –  With engines of a cylinder capacity exceeding 2 800 cm  3 : 
8704 31 31  – – – – –  New  15,4  B  (  2 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 570  
Item Description  Base rate  Category  
8704 31 39  – – – – –  Used  15,4  B  (  2 ) 
– – – –  With engines of a cylinder capacity not exceeding 2 800 cm  3 : 
8704 31 91  – – – – –  New  7,0 B  (  2 ) 
8704 31 99  – – – – –  Used  7,0  B  (  2 ) 
8704 32  –  –  Of a gross vehicle weight exceeding 5 tonnes:  
8704 32 10  – – –  Specially designed for the transport of highly radio-active ma terials  2,4  B  
– – – Other:  
8704 32 91  – – – –  New  15,4 B  (  2 ) 
8704 32 99  – – – –  Used  15,4 B  (  2 ) 
8704 90 00  –  Other  7,0 B  (  2 ) 
8705  Special purpose motor vehicles, other than those principally d esigned for the 
transport of persons or goods (for example, breakdown lorries, crane lorries, fire 
fighting vehicles, concrete-mixer lorries, road sweeper lorries , spraying lorries, 
mobile workshops, mobile radiological units):  
8705 10 00  –  Crane lorries  1,2  A  
8705 20 00  –  Mobile drilling derricks  1,2  A  
8705 30 00  –  Fire fighting vehicles  1,2  A  
8705 40 00  –  Concrete-mixer lorries  1,2  A  
8705 90  –  Other:  
8705 90 10  –  –  Breakdown lorries  1,2  A  
8705 90 30  –  –  Concrete-pumping vehicles  1,2  A  
8705 90 90  –  –  Other  1,2 A  
8706  Chassis fitted with engines, for the motor vehicles of heading s Nos 8701 to 
8705:  
– Chassis for tractors falling within heading No 8701; chassis f or motor vehicles 
falling within heading No 8702, 8703 or 8704 with either a comp ression- 
ignition internal combustion piston engine (diesel or semi-dies el), of a cylinder 
capacity exceeding 2 500 cm  3 or with a spark-ignition internal combustion 
piston engine of a cylinder capacity exceeding 2 800 cm  3 : 
8706 00 11  –  –  For vehicles of heading No 8702 or 8704  13,3  B  
8706 00 19  –  –  Other  4,2 B  
– Other:  
8706 00 91  –  –  For vehicles of heading No 8703  3,1  B  
8706 00 99  –  –  Other  7,0 B  
8707  Bodies (including cabs), for the motor vehicles of headings No s 8701 to 8705:  
8707 10  –  For the vehicles of heading No 8703:  
8707 10 10  –  –  For industrial assembly purposes  3,5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 571  
Item Description  Base rate  Category  
8707 10 90  –  –  Other  3,7 B  
8707 90  –  Other:  
8707 90 10  –  –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with spark-ignition internal combustion piston engine 
of a cylinder capacity not exceeding 2 800 cm  3 ; 
Special purpose motor vehicles of heading No 8705  3,5 B  
8707 90 90  –  –  Other  3,7 B  
8708  Parts and accessories of the motor vehicles of headings Nos 87 01 to 8705:  
8708 10  –  Bumpers and parts thereof:  
8708 10 10  –  –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a capacity not exceeding 2800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 10 90  –  –  Other  3,1 B  
– Other parts and accessories of bodies (including cabs):  
8708 21  –  –  Safety seat belts:  
8708 21 10  – – –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 21 90  – – –  Other  3,1 B  
8708 29  –  –  Other:  
8708 29 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 29 90  – – –  Other  3,1 B  
– Brakes and servo-brakes and parts thereof:  
8708 31  –  –  Mounted brake linings:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 572  
Item Description  Base rate  Category  
8708 31 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
– – – Other:  
8708 31 91  – – – –  For disc brakes  3,1  B  
8708 31 99  – – – –  Other  3,1 B  
8708 39  –  –  Other:  
8708 39 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 39 90  – – –  Other  3,1 B  
8708 40  –  Gear boxes:  
8708 40 10  –  –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion engine piston (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 40 90  –  –  Other  3,1 B  
8708 50  –  Drive-axles with differential, whether or not provided with ot her transmission 
components:  
8708 50 10  –  –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cilinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 50 90  –  –  Other  3,1 B  
8708 60  –  Non-driving axles and parts thereof:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 573  
Item Description  Base rate  Category  
8708 60 10  –  –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
– – Other:  
8708 60 91  – – –  Of closed-die forged steel  3,1  B  
8708 60 99  – – –  Other  3,1 B  
8708 70  –  Road wheels and parts and accessories thereof:  
8708 70 10  –  –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), with a cylind er capacity 
not exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine with a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
– – Other:  
8708 70 50  – – –  Wheels of aluminium; parts and accessories of wheels, of alumi nium  3,1  B  
8708 70 91  – – –  Wheel centres in star form, cast in one piece, of iron or stee l 2,1  B  
8708 70 99  – – –  Other  3,1 B  
8708 80  –  Suspension shock-absorbers:  
8708 80 10  –  –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 80 90  –  –  Other  3,1 B  
– Other parts and accessories:  
8708 91  –  –  Radiators:  
8708 91 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 91 90  – – –  Other  3,1 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 574  
Item Description  Base rate  Category  
8708 92  –  –  Silencers and exhaust pipes:  
8708 92 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 92 90  – – –  Other  3,1 B  
8708 93  –  –  Clutches and parts thereof:  
8708 93 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston enginer (diesel or semi-diesel), of a cylinde r capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 93 90  – – –  Other  3,1 B  
8708 94  –  –  Steering wheels, steering columns and steering boxes:  
8708 94 10  – – –  For the industrial assembly of: 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
8708 94 90  – – –  Other  3,1 B  
8708 99  –  –  Other:  
8708 99 10  – – –  For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 8701 1 0; 
Vehicles of heading No 8703; 
Vehicles of heading No 8704 with either a compression-ignition internal 
combustion piston engine (diesel or semi-diesel), of a cylinder  capacity not 
exceeding 2 500 cm  3 or with a spark-ignition internal combustion piston 
engine of a cylinder capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading No 8705  2,1 B  
– – – Other:  
8708 99 30  – – – –  Anti roll bars  2,4  B  
8708 99 50  – – – –  Other torsion bars  2,4  B  
– – – –  Other:  
8708 99 92  – – – – –  Of closed-die forged steel  3,1  B  
8708 99 98  – – – – –  Other  2,4  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 575  
Item Description  Base rate  Category  
8709  Works trucks, self-propelled, not fitted with lifting or handl ing equipment, of the 
type used in factories, warehouses, dock areas or airports for short distance 
transport of goods; tractors of the type used on railway statio n platforms; parts 
of the foregoing vehicles:  
– Vehicles:  
8709 11  –  –  Electrical:  
8709 11 10  – – –  Specially designed for the transport of highly radioactive mat erials  1,4  A  
8709 11 90  – – –  Other  2,8 B  
8709 19  –  –  Other:  
8709 19 10  – – –  Specially designed for the transport of highly radioactive mat erials  1,4  A  
8709 19 90  – – –  Other  2,8 B  
8709 90 00  –  Parts  2,4 B  
8710 00 00  Tanks and other armoured fighting vehicles, motorised, whether  or not fitted 
with weapons, and parts of such vehicles  0,0 A  
8711  Motorcycles (including mopeds) and cycles fitted with an auxil iary motor, with 
or without side-cars; side-cars:  
8711 10 00  –  With reciprocating internal combustion piston engine of a cyli nder capacity not 
exceeding 50 cm  3 5,6 B  
8711 20  –  With reciprocating internal combustion piston engine of a cyli nder capacity 
exceeding 50 cm  3 but not exceeding 250 cm  3 : 
8711 20 10  –  –  Scooters  5,6 B  
– – Other, of a cylinder capacity:  
8711 20 91  – – –  Exceeding 50 cm  3 but not exceeding 80 cm  3 5,6 B  
8711 20 93  – – –  Exceeding 80 cm  3 but not exceeding 125 cm  3 5,6 B  
8711 20 98  – – –  Exceeding 125 cm  3 but not exceeding 250 cm  3 5,6 B  
8711 30  –  With reciprocating internal combustion piston engine of a cyli nder capacity 
exceeding 250 cm  3 but not exceeding 500 cm  3 : 
8711 30 10  –  –  Of a cylinder capacity exceeding 250 cm  3 but not exceeding 380 cm  3 4,2 B  
8711 30 90  –  –  Of a cylinder capacity exceeding 380 cm  3 but not exceeding 500 cm  3 4,2 B  
8711 40 00  –  With reciprocating internal combustion piston engine of a cyli nder capacity 
exceeding 500 cm  3 but not exceeding 800 cm  3 4,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 576  
Item Description  Base rate  Category  
8711 50 00  –  With reciprocating internal combustion piston engine of a cyli nder capacity 
exceeding 800 cm  3 4,2 B  
8711 90 00  –  Other  4,2 B  
8712  Bicycles and other cycles (including delivery tricycles), not motorised:  
8712 00 10  –  Without ball bearings  10,5  B  
– Other:  
8712 00 30  –  –  Bicycles  10,5 B  
8712 00 80  –  –  Other  10,5 B  
8713  Invalid carriages, whether or not motorised or otherwise mecha nically propelled:  
8713 10 00  –  Not mechanically propelled  0,0  A  
8713 90 00  –  Other  0,0 A  
8714  Parts and accessories of vehicles of headings Nos 8711 to 8713 : 
– Of motorcycles (including mopeds):  
8714 11 00  –  –  Saddles  1,2 A  
8714 19 00  –  –  Other  1,2 A  
8714 20 00  –  Of invalid carriages  0,0  A  
– Other:  
8714 91  –  –  Frames and forks, and parts thereof:  
8714 91 10  – – –  Frames  1,6 A  
8714 91 30  – – –  Front forks  1,6  A  
8714 91 90  – – –  Parts  1,6 A  
8714 92  –  –  Wheel rims and spokes:  
8714 92 10  – – –  Rims  1,6 A  
8714 92 90  – – –  Spokes  1,6 A  
8714 93  –  –  Hubs, other than coaster braking hubs and hub brakes, and free -wheel sproc­
ket-wheels:  
8714 93 10  – – –  Hubs without free-wheel or braking device  1,6  A  
8714 93 90  – – –  Free-wheel sprocket-wheels  1,6  A  
8714 94  –  –  Brakes, including coaster braking hubs and hub brakes, and par ts thereof:  
8714 94 10  – – –  Coaster braking hubs and hub brakes  1,6  A  
8714 94 30  – – –  Other brakes  1,6  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 577  
Item Description  Base rate  Category  
8714 94 90  – – –  Parts  1,6 A  
8714 95 00  –  –  Saddles  1,6 A  
8714 96  –  –  Pedals and crank-gear, and parts thereof:  
8714 96 10  – – –  Pedals  1,6 A  
8714 96 30  – – –  Crank-gear  1,6  A  
8714 96 90  – – –  Parts  1,6 A  
8714 99  –  –  Other:  
8714 99 10  – – –  Handlebars  1,6  A  
8714 99 30  – – –  Luggage carriers  1,6  A  
8714 99 50  – – –  Derailleur gears  1,6  A  
8714 99 90  – – –  Other; parts  1,6  A  
8715  Baby carriages and parts thereof:  
8715 00 10  –  Baby carriages  0,0  A  
8715 00 90  –  Parts  0,0 A  
8716  Trailers and semi-trailers; other vehicles, not mechanically p ropelled; parts the­
reof:  
8716 10  –  Trailers and semi-trailers of the caravan type, for housing or  camping:  
8716 10 10  –  –  Folding caravans  0,9  A  
– – Other, of a weight:  
8716 10 91  – – –  Not exceeding 750 kg  0,9  A  
8716 10 94  – – –  Exceeding 750 kg but not exceeding 1600 kg  0,9  A  
8716 10 96  – – –  Exceeding 1600 kg but not exceeding 3500 kg  0,9  A  
8716 10 99  – – –  Exceeding 3500 kg  0,9  A  
8716 20  –  Self-loading or self-unloading trailers and semi-trailers for agricultural purpo­
ses: 
8716 20 10  –  –  Manure spreaders  0,9  A  
8716 20 90  –  –  Other  0,9 A  
– Other trailers and semi-trailers for the transport of goods:  
8716 31 00  –  –  Tanker trailers and tanker semi-trailers  0,9  A  
8716 39  –  –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 578  
Item Description  Base rate  Category  
8716 39 10  – – –  Specially designed for the transport of highly radioactive mat erials  0,9  A  
– – – Other:  
– – – –  New:  
8716 39 30  – – – – –  Semi-trailers  0,9  A  
– – – – –  Other:  
8716 39 51  – – – – – –  With a single axle  0,9  A  
8716 39 59  – – – – – –  Other  0,9  A  
8716 39 80  – – – –  Used  0,9 A  
8716 40 00  –  Other trailers and semi-trailers  0,9  A  
8716 80 00  –  Other vehicles  0,0  A  
8716 90  –  Parts:  
8716 90 10  –  –  Chassis  0,0 A  
8716 90 30  –  –  Bodies  0,0 A  
8716 90 50  –  –  Axles  0,0 A  
8716 90 90  –  –  Other parts  0,0  A  
88 AIRCRAFT, SPACECRAFT, AND PARTS THEREOF  
8801  Balloons and dirigibles; gliders, hang gliders and other non-p owered aircraft:  
8801 10  –  Gliders and hang gliders:  
8801 10 10  –  –  For civil use  0,0  A  
8801 10 90  –  –  Other  0,0 A  
8801 90  –  Other:  
8801 90 10  –  –  For civil use  0,0  A  
– – Other:  
8801 90 91  – – –  Balloons and dirigibles  0,0  A  
8801 90 99  – – –  Other  0,0 A  
8802  Other aircraft (for example, helicopters, aeroplanes); spacecr aft (including sate­
llites) and suborbital and spacecraft launch vehicles:  
– Helicopters:  
8802 11  –  –  Of an unladen weight not exceeding 2 000 kg:  
8802 11 10  – – –  Civil helicopters  0,0  A  
8802 11 90  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 579  
Item Description  Base rate  Category  
8802 12  –  –  Of an unladen weight exceeding 2 000 kg:  
8802 12 10  – – –  Civil helicopters  0,0  A  
8802 12 90  – – –  Other  0,0 A  
8802 20  –  Aeroplanes and other aircraft, of an unladen weight not exceed ing 2 000 kg:  
8802 20 10  –  –  Civil aircraft  0,0  A  
8802 20 90  –  –  Other  0,0 A  
8802 30  –  Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not 
exceeding 15 000 kg:  
8802 30 10  –  –  Civil aircraft  0,0  A  
8802 30 90  –  –  Other  0,0 A  
8802 40  –  Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg:  
8802 40 10  –  –  Civil aircraft  0,0  A  
8802 40 90  –  –  Other  0,0 A  
8802 60 00  –  Spacecraft (including satellites) and suborbital and spacecraf t launch vehicles  0,0  A  
8803  Parts of goods of heading No 8801 or 8802:  
8803 10  –  Propellers and rotors and parts thereof:  
8803 10 10  –  –  For use in civil aircraft  0,0  A  
8803 10 90  –  –  Other  0,0 A  
8803 20  –  Under-carriages and parts thereof:  
8803 20 10  –  –  For use in civil aircraft  0,0  A  
8803 20 90  –  –  Other  0,0 A  
8803 30  –  Other parts of aeroplanes or helicopters:  
8803 30 10  –  –  For use in civil aircraft  0,0  A  
8803 30 90  –  –  Other  0,0 A  
8803 90  –  Other:  
8803 90 10  –  –  Of kites  0,0 A  
– – Other:  
8803 90 91  – – –  For use in civil aircraft and gliders  0,0  A  
8803 90 99  – – –  Other  0,0 A  
8804 00 00  Parachutes (including dirigible parachutes and paragliders) an d rotochutes; parts 
thereof and accessories thereto  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 580  
Item Description  Base rate  Category  
8805  Aircraft launching gear; deck-arrestor or similar gear; ground  flying trainers; 
parts of the foregoing articles:  
8805 10  –  Aircraft launching gear and parts thereof; deck-arrestor or si milar gear and 
parts thereof:  
8805 10 10  –  –  Aircraft launching gear and parts thereof  0,0  A  
8805 10 90  –  –  Other  0,0 A  
8805 20  –  Ground flying trainers and parts thereof:  
8805 20 10  –  –  For civil use  0,0  A  
8805 20 90  –  –  Other  0,0 A  
89 SHIPS, BOATS AND FLOATING STRUCTURES  
8901  Cruise ships, excursion boats, ferry-boats, cargo ships, barge s and similar vessels 
for the transport of persons or goods:  
8901 10  –  Cruise ships, excursion boats and similar vessels principally designed for the 
transport of persons; ferry-boats of all kinds:  
8901 10 10  –  –  Sea-going  0,0  A  
8901 10 90  –  –  Other  0,0 A  
8901 20  –  Tankers:  
8901 20 10  –  –  Sea-going  0,0  A  
8901 20 90  –  –  Other  0,0 A  
8901 30  –  Refrigerated vessels, other than those of subheading 8901 20:  
8901 30 10  –  –  Sea-going  0,0  A  
8901 30 90  –  –  Other  0,0 A  
8901 90  –  Other vessels for the transport of goods and other vessels for  the transport of 
both persons and goods:  
8901 90 10  –  –  Sea-going  0,0  A  
– – Other:  
8901 90 91  – – –  Not mechanically propelled  0,0  A  
8901 90 99  – – –  Mechanically propelled  0,0  A  
8902  Fishing vessels; factory ships and other vessels for processin g or preserving 
fishery products:  
– Sea-going:  
8902 00 12  –  –  Of a gross tonnage exceeding 250  0,0  A  
8902 00 18  –  –  Of a gross tonnage not exceeding 250  0,0  A  
8902 00 90  –  Other  0,0 A  
8903  Yachts and other vessels for pleasure or sports; rowing boats and canoes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 581  
Item Description  Base rate  Category  
8903 10  –  Inflatable:  
– – Of a weight not exceeding 100 kg each:  
8903 10 11  – – –  Of a weight not exceeding 20 kg each or of a length not exceed ing 2,5 m  0,9  A  
8903 10 19  – – –  Other  0,9 A  
8903 10 90  –  –  Other  0,0 A  
– Other:  
8903 91  –  –  Sailboats, with or without auxiliary motor:  
8903 91 10  – – –  Sea-going  0,0  A  
– – – Other:  
8903 91 91  – – – –  Of a weight not exceeding 100 kg each  0,0  A  
– – – –  Other:  
8903 91 93  – – – – –  Of a length not exceeding 7,5 m  0,0  A  
8903 91 99  – – – – –  Of a length exceeding 7,5 m  0,0  A  
8903 92  –  –  Motorboats, other than outboard motorboats:  
8903 92 10  – – –  Sea-going  0,0  A  
– – – Other:  
8903 92 91  – – – –  Of a length not exceeding 7,5 m  0,0  A  
8903 92 99  – – – –  Of a length exceeding 7,5 m  0,0  A  
8903 99  –  –  Other:  
8903 99 10  – – –  Of a weight not exceeding 100 kg each  0,9  A  
– – – Other:  
8903 99 91  – – – –  Of a length not exceeding 7,5 m  0,0  A  
8903 99 99  – – – –  Of a length exceeding 7,5 m  0,0  A  
8904  Tugs and pusher craft:  
8904 00 10  –  Tugs  0,0 A  
– Pusher craft:  
8904 00 91  –  –  Sea-going  0,0  A  
8904 00 99  –  –  Other  0,0 A  
8905  Light-vessels, fire-floats, dredgers, floating cranes, and oth er vessels the navi­
gability of which is subsidiary to their main function; floatin g docks; floating or 
submersible drilling or production platforms:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 582  
Item Description  Base rate  Category  
8905 10  –  Dredgers:  
8905 10 10  –  –  Sea-going  0,0  A  
8905 10 90  –  –  Other  0,0 A  
8905 20 00  –  Floating or submersible drilling or production platforms  0,0  A  
8905 90  –  Other:  
8905 90 10  –  –  Sea-going  0,0  A  
8905 90 90  –  –  Other  0,0 A  
8906  Other vessels, including warships and lifeboats other than row ing boats:  
8906 00 10  –  Warships  0,0 A  
– Other:  
8906 00 91  –  –  Sea-going  0,0  A  
– – Other:  
8906 00 93  – – –  Of a weight not exceeding 100 kg each  0,9  A  
8906 00 99  – – –  Other  0,0 A  
8907  Other floating structures (for example, rafts, tanks, coffer-d ams, landing-stages, 
buoys and beacons):  
8907 10 00  –  Inflatable rafts  0,9  A  
8907 90 00  –  Other  0,9 A  
8908 00 00  Vessels and other floating structures for breaking up  0,0  A  
90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHEC­
KING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND 
APPARATUS; PARTS AND ACCESSORIES THEREOF  
9001  Optical fibres and optical fibre bundles; optical fibre cables  other than those of 
heading No 8544; sheets and plates of polarising material; lens es (including 
contact lenses), prisms, mirrors and other optical elements, of  any material, 
unmounted, other than such elements of glass not optically work ed: 
9001 10  –  Optical fibres, optical fibre bundles and cables:  
9001 10 10  –  –  Image conductor cables  0,0  A  
9001 10 90  –  –  Other  0,0 A  
9001 20 00  –  Sheets and plates of polarising material  0,0  A  
9001 30 00  –  Contact lenses  0,0  A  
9001 40  –  Spectacle lenses of glass:  
9001 40 20  –  –  Not for the correction of vision  0,0  A  
– – For the correction of vision:  
– – – Both sides finished:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 583  
Item Description  Base rate  Category  
9001 40 41  – – – –  Single focal  0,0  A  
9001 40 49  – – – –  Other  0,0 A  
9001 40 80  – – –  Other  0,0 A  
9001 50  –  Spectacle lenses of other materials:  
9001 50 20  –  –  Not for the correction of vision  0,0  A  
– – For the correction of vision:  
– – – Both sides finished:  
9001 50 41  – – – –  Single focal  0,0  A  
9001 50 49  – – – –  Other  0,0 A  
9001 50 80  – – –  Other  0,0 A  
9001 90  –  Other:  
9001 90 10  –  –  For use in civil aircraft  0,0  A  
9001 90 90  –  –  Other  0,0 A  
9002  Lenses, prisms, mirrors and other optical elements, of any mat erial, mounted, 
being parts of or fittings for instruments or apparatus, other than such elements 
of glass not optically worked:  
– Objective lenses:  
9002 11 00  –  –  For cameras, projectors or photographic enlargers or reducers  2,3  A  
9002 19 00  –  –  Other  2,3 A  
9002 20 00  –  Filters  2,3 A  
9002 90  –  Other:  
9002 90 10  –  –  For use in civil aircraft  0,0  A  
9002 90 90  –  –  Other  2,3 A  
9003  Frames and mountings for spectacles, goggles or the like, and parts thereof:  
– Frames and mountings:  
9003 11 00  –  –  Of plastics  0,0  A  
9003 19  –  –  Of other materials:  
9003 19 10  – – –  Of precious metal or of rolled precious metal  0,0  A  
9003 19 30  – – –  Of base metal  0,0  A  
9003 19 90  – – –  Of other materials  0,0  A  
9003 90 00  –  Parts  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 584  
Item Description  Base rate  Category  
9004  Spectacles, goggles and the like, corrective, protective or ot her: 
9004 10  –  Sunglasses:  
9004 10 10  –  –  With lenses optically worked  0,0  A  
– – Other:  
9004 10 91  – – –  With lenses of plastics  0,0  A  
9004 10 99  – – –  Other  0,0 A  
9004 90  –  Other:  
9004 90 10  –  –  With lenses of plastics  0,0  A  
9004 90 90  –  –  Other  0,0 A  
9005  Binoculars, monoculars, other optical telescopes, and mounting s therefor; other 
astronomical instruments and mountings therefor, but not includ ing instruments 
for radio-astronomy:  
9005 10 00  –  Binoculars  1,6 A  
9005 80 00  –  Other instruments  1,6  A  
9005 90 00  –  Parts and accessories (including mountings)  1,6  A  
9006  Photographic (other than cinematographic) cameras; photographi c flashlight 
apparatus and flashbulbs other than discharge lamps of heading No 8539:  
9006 10  –  Cameras of a kind used for preparing printing plates or cylind ers: 
9006 10 10  –  –  Pattern generating apparatus of a kind used for producing mask s or reticles 
from photoresist coated substrates  0,0 A  
9006 10 90  –  –  Other  1,4 A  
9006 20 00  –  Cameras of a kind used for recording documents on microfilm, m icrofiche or 
other microforms  1,4 A  
9006 30 00  –  Cameras specially designed for underwater use, for aerial surv ey or for medi­
cal or surgical examination of internal organs; comparison came ras for forensic 
or criminological purposes  1,4 A  
9006 40 00  –  Instant print cameras  1,1  A  
– Other cameras:  
9006 51 00  –  –  With a through-the-lens viewfinder (single lens reflex (SLR)),  for roll film of 
a width not exceeding 35 mm  1,4 A  
9006 52 00  –  –  Other, for roll film of a width less than 35 mm  1,4  A  
9006 53  –  –  Other, for roll film of a width of 35 mm:  
9006 53 10  – – –  Disposable cameras  1,4  A  
9006 53 90  – – –  Other  1,4 A  
9006 59 00  –  –  Other  1,4 A  
– Photographic flashlight apparatus and flashbulbs:  
9006 61 00  –  –  Discharge lamp (electronic') flashlight apparatus  1,1  A  ▼M1
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Item Description  Base rate  Category  
9006 62 00  –  –  Flashbulbs, flashcubes and the like  1,1  A  
9006 69 00  –  –  Other  1,1 A  
– Parts and accessories:  
9006 91 00  –  –  For cameras  1,2  A  
9006 99  –  –  Other:  
9006 99 10  – – –  Of apparatus of subheading 9006 10 10  0,0  A  
9006 99 90  – – –  Other  1,2 A  
9007  Cinematographic cameras and projectors, whether or not incorpo rating sound 
recording or reproducing apparatus:  
– Cameras:  
9007 11 00  –  –  For film of less than 16 mm width or for double-8 mm film  1,4  A  
9007 19 00  –  –  Other  1,4 A  
9007 20 00  –  Projectors  1,5 A  
– Parts and accessories:  
9007 91 00  –  –  For cameras  1,4  A  
9007 92 00  –  –  For projectors  1,5  A  
9008  Image projectors, other than cinematographic; photographic (ot her than cinema­
tographic) enlargers and reducers:  
9008 10 00  –  Slide projectors  1,2  A  
9008 20 00  –  Microfilm, microfiche or other microform readers, whether or n ot capable of 
producing copies  1,2 A  
9008 30 00  –  Other image projectors  1,2  A  
9008 40 00  –  Photographic (other than cinematographic) enlargers and reduce rs 1,2  A  
9008 90 00  –  Parts and accessories  1,2  A  
9009  Photocopying apparatus incorporating an optical system or of t he contact type 
and thermo-copying apparatus:  
– Electrostatic photocopying apparatus:  
9009 11 00  –  –  Operating by reproducing the original image directly onto the copy (direct 
process)  1,1 A  
9009 12 00  –  –  Operating by reproducing the original image via an intermediat e onto the 
copy (indirect process)  4,2 B  
– Other photocopying apparatus:  
9009 21 00  –  –  Incorporating an optical system  1,1  A  
9009 22  –  –  Of the contact type:  
9009 22 10  – – –  Blueprinters and diazocopiers  2,1  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 586  
Item Description  Base rate  Category  
9009 22 90  – – –  Other  2,1 B  
9009 30 00  –  Thermo-copying apparatus  2,1  B  
9009 90  –  Parts and accessories:  
9009 90 10  –  –  Of electrostatic photocopying apparatus or other photocopying apparatus 
incorporating an optical system  1,1 A  
9009 90 90  –  –  Other  0,0 A  
9010  Apparatus and equipment for photographic (including cinematogr aphic) labora­
tories (including apparatus for the projection of circuit patte rns on sensitised 
semi-conductor materials), not specified or included elsewhere in this chapter; 
negatoscopes; projection screens:  
9010 10 00  –  Apparatus and equipment for automatically developing photograp hic (inclu­
ding cinematographic) film or paper in rolls or for automatical ly exposing 
developed film to rolls of photographic paper  0,0 A  
– Apparatus for the projection or drawing of circuit patterns on  sensitised semi­
conductor materials:  
9010 41 00  –  –  Direct write-on-wafer apparatus  0,0  A  
9010 42 00  –  –  Step and repeat aligners  0,0  A  
9010 49 00  –  –  Other  0,0 A  
9010 50  –  Other apparatus and equipment for photographic (including cine matographic) 
laboratories; negatoscopes:  
9010 50 10  –  –  Apparatus for the projection or drawing of circuit patterns on  sensitised flat 
panel display substrates  0,0 A  
9010 50 90  –  –  Other  0,0 A  
9010 60 00  –  Projection screens  0,0  A  
9010 90  –  Parts and accessories:  
9010 90 10  –  –  Of apparatus of subheading 9010 41 00, 9010 42 00, 9010 49 00 or 
9010 50 10  0,0 A  
9010 90 90  –  –  Other  0,0 A  
9011  Compound optical microscopes, including those for photomicrogr aphy, cinepho­
tomicrography or microprojection:  
9011 10  –  Stereoscopic microscopes:  
9011 10 10  –  –  Fitted with equipment specifically designed for the handing an d transport of 
semiconductor wafers or reticles  0,0 A  
9011 10 90  –  –  Other  2,3 A  
9011 20  –  Other microscopes, for photomicrography, cinephotomicrography or micropro­
jection:  
9011 20 10  –  –  Photomicrographic microscopes fitted with equipment specifical ly designed 
for the handing and transport of semiconductor wafers or reticl es 0,0 A  
9011 20 90  –  –  Other  2,3 A  
9011 80 00  –  Other microscopes  2,3  A  
9011 90  –  Parts and accessories:  
9011 90 10  –  –  Of apparatus of subheading 9011 10 10 or 9011 20 10  0,0  A  
9011 90 90  –  –  Other  2,3 A  ▼M1
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Item Description  Base rate  Category  
9012  Microscopes other than optical microscopes; diffraction appara tus: 
9012 10  –  Microscopes other than optical microscopes and diffraction app aratus:  
9012 10 10  –  –  Electron microscopes, fitted with equipment specifically desig ned for the 
handling and transport of semiconductor wafers or reticles  0,0 A  
9012 10 90  –  –  Other  1,2 A  
9012 90  –  Parts and accessories:  
9012 90 10  –  –  Of apparatus of subheading 9012 10 10  0,0  A  
9012 90 90  –  –  Other  1,2 A  
9013  Liquid crystal devices not constituting articles provided for more specifically in 
other headings; lasers, other than laser diodes; other optical appliances and ins­
truments, not specified or included elsewhere in this Chapter:  
9013 10 00  –  Telescopic sights for fitting to arms; periscopes; telescopes designed to form 
parts of machines, appliances, instruments or apparatus of this  Chapter or 
Section XVI  3,2 B  
9013 20 00  –  Lasers, other than laser diodes  3,2  B  
9013 80  –  Other devices, appliances and instruments:  
– – Liquid crystal devices:  
– – – Liquid crystal devices with active matrix:  
9013 80 11  – – – –  Colour  1,1  B  
9013 80 19  – – – –  Black and white or other monochrome  1,1  B  
9013 80 30  – – –  Other  1,1 B  
9013 80 90  –  –  Other  3,2 B  
9013 90  –  Parts and accessories:  
9013 90 10  –  –  For liquid crystal devices (LCD)  1,1  B  
9013 90 90  –  –  Other  3,2 B  
9014  Direction finding compasses; other navigational instruments an d appliances:  
9014 10  –  Direction finding compasses:  
9014 10 10  –  –  For use in civil aircraft  0,0  A  
9014 10 90  –  –  Other  0,0 A  
9014 20  –  Instruments and appliances for aeronautical or space navigatio n (other than 
compasses):  
– – For use in civil aircraft:  
9014 20 13  – – –  Inertial navigation systems  0,0  A  
9014 20 18  – – –  Other  0,0 A  
9014 20 90  –  –  Other  1,2 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 588  
Item Description  Base rate  Category  
9014 80 00  –  Other instruments and appliances  1,2  A  
9014 90  –  Parts and accessories:  
9014 90 10  –  –  Of instruments of subheadings 9014 10 and 9014 20 for use in c ivil aircraft  0,0  A  
9014 90 90  –  –  Other  0,0 A  
9015  Surveying (including photogrammetrical surveying), hydrographi c, oceanograp­
hic, hydrological, meteorological or geophysical instruments an d appliances, 
excluding compasses; rangefinders:  
9015 10  –  Rangefinders:  
9015 10 10  –  –  Electronic  1,2  A  
9015 10 90  –  –  Other  0,0 A  
9015 20  –  Theodolites and tacheometers:  
9015 20 10  –  –  Electronic  1,2  A  
9015 20 90  –  –  Other  0,0 A  
9015 30  –  Levels:  
9015 30 10  –  –  Electronic  1,2  A  
9015 30 90  –  –  Other  0,0 A  
9015 40  –  Photogrammetrical, surveying instruments and appliances:  
9015 40 10  –  –  Electronic  1,2  A  
9015 40 90  –  –  Other  0,0 A  
9015 80  –  Other instruments and appliances:  
– – Electronic:  
9015 80 11  – – –  Meteorological, hydrological and geophysical instruments and a pparatus  1,2  A  
9015 80 19  – – –  Other  1,2 A  
– – Other:  
9015 80 91  – – –  Instruments and appliances used in geodesy, topography, survey ing or 
levelling; hydrographic instruments  0,0 A  
9015 80 93  – – –  Meteorological, hydrological and geophysical instruments and a pparatus  0,0  A  
9015 80 99  – – –  Other  0,0 A  
9015 90 00  –  Parts and accessories  0,0  A  
9016  Balances of a sensitivity of 5 cg or better, with or without w eights:  
9016 00 10  –  Balances  1,2 A  
9016 00 90  –  Parts and accessories  1,2  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 589  
Item Description  Base rate  Category  
9017  Drawing, marking-out or mathematical calculating instruments ( for example, 
drafting machines, pantographs, protractors, drawing sets, slid e rules, disc cal­
culators); instruments for measuring length, for use in the han d (for example, 
measuring rods and tapes, micrometers, callipers), not specifie d or included 
elsewhere in this Chapter:  
9017 10  –  Drafting tables and machines, whether or not automatic:  
9017 10 10  –  –  Plotters  0,0 A  
9017 10 90  –  –  Other  0,0 A  
9017 20  –  Other drawing, marking-out or mathematical calculating instrum ents:  
9017 20 05  –  –  Plotters  0,0 A  
– – Other drawing instruments:  
9017 20 11  – – –  Drawing sets  0,0  A  
9017 20 19  – – –  Other  0,0 A  
– – Marking-out instruments:  
9017 20 31  – – –  Pattern generating apparatus of a kind used for producing mask s or reticles 
from photoresist coated substrates  0,0 A  
9017 20 39  – – –  Other  0,0 A  
9017 20 90  –  –  Mathematical calculating instruments (including slide rules, d isc calculators 
and the like)  0,0 A  
9017 30  –  Micrometers, callipers and gauges:  
9017 30 10  –  –  Micrometers and callipers  0,0  A  
9017 30 90  –  –  Other (excluding gauges without adjustable devices of heading 9031)  0,0  A  
9017 80  –  Other instruments:  
9017 80 10  –  –  Measuring rods and tapes and divided scales  0,0  A  
9017 80 90  –  –  Other  0,0 A  
9017 90  –  Parts and accessories:  
9017 90 10  –  –  For apparatus of subheading 9017 20 31  0,0  A  
9017 90 90  –  –  Other  0,0 A  
9018  Instruments and appliances used in medical, surgical, dental o r veterinary scien­
ces, including scintigraphic apparatus, other electro-medical a pparatus and sight- 
testing instruments:  
– Electro-diagnostic apparatus (including apparatus for function al exploratory 
examination or for checking physiological parameters):  
9018 11 00  –  –  Electro-cardiographs  0,0  A  
9018 12 00  –  –  Ultrasonic scanning apparatus  0,0  A  
9018 13 00  –  –  Magnetic resonance imaging apparatus  0,0  A  
9018 14 00  –  –  Scintigraphic apparatus  0,0  A  
9018 19  –  –  Other:  ▼M1
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Item Description  Base rate  Category  
9018 19 10  – – –  Monitoring apparatus for simultaneous monitoring of two or mor e parame­
ters 0,0 A  
9018 19 90  – – –  Other  0,0 A  
9018 20 00  –  Ultra-violet or infra-red ray apparatus  0,0  A  
– Syringes, needles, catheters, cannulae and the like:  
9018 31  –  –  Syringes, with or without needles:  
9018 31 10  – – –  Of plastics  0,0  A  
9018 31 90  – – –  Other  0,0 A  
9018 32  –  –  Tubular metal needles and needles for sutures:  
9018 32 10  – – –  Tubular metal needles  0,0  A  
9018 32 90  – – –  Needles for sutures  0,0  A  
9018 39 00  –  –  Other  0,0 A  
– Other instruments and appliances, used in dental sciences:  
9018 41 00  –  –  Dental drill engines, whether or not combined on a single base  with other 
dental equipment  0,0 A  
9018 49  –  –  Other:  
9018 49 10  – – –  Burrs, discs, drills and brushes, for use in dental drills  0,0  A  
9018 49 90  – – –  Other  0,0 A  
9018 50  –  Other ophthalmic instruments and appliances:  
9018 50 10  –  –  Non-optical  0,0  A  
9018 50 90  –  –  Optical  0,0 A  
9018 90  –  Other instruments and appliances:  
9018 90 10  –  –  Instruments and apparatus for measuring blood-pressure  0,0  A  
9018 90 20  –  –  Endoscopes  0,0  A  
9018 90 30  –  –  Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)  0,0  A  
– – Diathermic apparatus:  
9018 90 41  – – –  Ultrasonic  0,0  A  
9018 90 49  – – –  Other  0,0 A  
9018 90 50  –  –  Transfusion apparatus  0,0  A  
9018 90 60  –  –  Anaesthetic apparatus and instruments  0,0  A  
9018 90 70  –  –  Ultrasonic lithotripsy instruments  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 591  
Item Description  Base rate  Category  
9018 90 75  –  –  Apparatus for nerve stimulation  0,0  A  
9018 90 85  –  –  Other  0,0 A  
9019  Mechano-therapy appliances; massage apparatus; psychological a ptitude-testing 
apparatus; ozone therapy, oxygen therapy, aerosol therapy, arti ficial respiration 
or other therapeutic respiration apparatus:  
9019 10  –  Mechano-therapy appliances; massage apparatus; psychological a ptitude-testing 
apparatus:  
9019 10 10  –  –  Electrical vibratory-massage apparatus  0,0  A  
9019 10 90  –  –  Other  0,0 A  
9019 20 00  –  Ozone therapy, oxygen therapy, aerosol therapy, artificial res piration or other 
therapeutic respiration apparatus  0,0 A  
9020  Other breathing appliances and gas masks, excluding protective  masks having 
neither mechanical parts nor replaceable filters:  
9020 00 10  –  Breathing appliances and gas masks (excluding parts thereof), for use in civil 
aircraft  0,0 A  
9020 00 90  –  Other  0,0 A  
9021  Orthopaedic appliances, including crutches, surgical belts and  trusses; splints 
and other fracture appliances; artificial parts of the body; he aring aids and other 
appliances which are worn or carried, or implanted in the body,  to compensate 
for a defect or disability:  
– Artificial joints and other orthopaedic or fracture appliances : 
9021 11 00  –  –  Artificial joints  0,0  A  
9021 19  –  –  Other:  
9021 19 10  – – –  Orthopaedic appliances  0,0  A  
9021 19 90  – – –  Splints and other fracture appliances  0,0  A  
– Artificial teeth and dental fittings:  
9021 21  –  –  Artificial teeth:  
9021 21 10  – – –  Of plastics  0,0  A  
9021 21 90  – – –  Of other materials  0,0  A  
9021 29 00  –  –  Other  0,0 A  
9021 30  –  Other artificial parts of the body:  
9021 30 10  –  –  Ocular prostheses  0,0  A  
9021 30 90  –  –  Other  0,0 A  
9021 40 00  –  Hearing aids, excluding parts and accessories  0,0  A  
9021 50 00  –  Pacemakers for stimulating heart muscles, excluding parts and accessories  0,0  A  
9021 90  –  Other:  
9021 90 10  –  –  Parts and accessories of hearing aids  0,0  A  
9021 90 90  –  –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 592  
Item Description  Base rate  Category  
9022  Apparatus based on the use of X-rays or of alpha, beta or gamm a radiations, 
whether or not for medical, surgical, dental or veterinary uses , including radio­
graphy or radiotherapy apparatus, X-ray tubes and other X-ray g enerators, high 
tension generators, control panels and desks, screens, examinat ion or treatment 
tables, chairs and the like:  
– Apparatus based on the use of X-rays, whether or not for medic al, surgical, 
dental or veterinary uses, including radiography or radiotherap y apparatus:  
9022 12 00  –  –  Computed tomography apparatus  0,0  A  
9022 13 00  –  –  Other, for dental uses  0,0  A  
9022 14 00  –  –  Other, for medical, surgical or veterinary uses  0,0  A  
9022 19 00  –  –  For other uses  0,0  A  
– Apparatus based on the use of alpha, beta or gamma radiations,  whether or not 
for medical, surgical, dental or veterinary uses, including rad iography or ra­
diotherapy apparatus:  
9022 21 00  –  –  For medical, surgical, dental or veterinary uses  0,0  A  
9022 29 00  –  –  For other uses  0,0  A  
9022 30 00  –  X-ray tubes  0,0  A  
9022 90  –  Other, including parts and accessories:  
9022 90 10  –  –  X-ray fluorescent screens and X-ray intensifying screens; anti -scatter shields 
and grids  0,0 A  
9022 90 90  –  –  Other  0,0 A  
9023  Instruments, apparatus and models, designed for demonstrationa l purposes (for 
example, in education or exhibitions), unsuitable for other use s: 
9023 00 10  –  Of a type used for teaching physics, chemistry or technical su bjects  0,0  A  
9023 00 80  –  Other  0,0 A  
9024  Machines and appliances for testing the hardness, strength, co mpressibility, 
elasticity or other mechanical properties of materials (for exa mple, metals, wood, 
textiles, paper, plastics):  
9024 10  –  Machines and appliances for testing metals:  
9024 10 10  –  –  Electronic  0,0  A  
– – Other:  
9024 10 91  – – –  Universal or for tensile tests  0,0  A  
9024 10 93  – – –  For hardness tests  0,0  A  
9024 10 99  – – –  Other  0,0 A  
9024 80  –  Other machines and appliances:  
9024 80 10  –  –  Electronic  0,0  A  
– – Other:  
9024 80 91  – – –  For testing textiles, paper or paperboard  0,0  A  
9024 80 99  – – –  Other  0,0 A  
9024 90 00  –  Parts and accessories  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 593  
Item Description  Base rate  Category  
9025  Hydrometers and similar floating instruments, thermometers, py rometers, baro­
meters, hygrometers and psychrometers, recording or not, and an y combination 
of these instruments:  
– Thermometers and pyrometers, not combined with other instrumen ts: 
9025 11  –  –  Liquid-filled, for direct reading:  
9025 11 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
9025 11 91  – – – –  Clinical or veterinary thermometers  0,0  A  
9025 11 99  – – – –  Other  0,0 A  
9025 19  –  –  Other:  
9025 19 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
9025 19 91  – – – –  Electronic  0,0  A  
9025 19 99  – – – –  Other  0,0 A  
9025 80  –  Other instruments:  
9025 80 15  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9025 80 20  – – –  Barometers, not combined with other instruments  0,0  A  
– – – Other:  
9025 80 91  – – – –  Electronic  0,0  A  
9025 80 99  – – – –  Other  0,0 A  
9025 90  –  Parts and accessories:  
9025 90 10  –  –  For use in civil aircraft  0,0  A  
9025 90 90  –  –  Other  0,0 A  
9026  Instruments and apparatus for measuring or checking the flow, level, pressure or 
other variables of liquids or gases (for example, flow meters, level gauges, 
manometers, heat meters), excluding instruments and apparatus o f heading No 
9014, 9015, 9028 or 9032:  
9026 10  –  For measuring or checking the flow or level of liquids:  
9026 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Electronic:  
9026 10 51  – – – –  Flow meters  0,0  A  
9026 10 59  – – – –  Other  0,0 A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 594  
Item Description  Base rate  Category  
9026 10 91  – – – –  Flow meters  0,0  A  
9026 10 99  – – – –  Other  0,0 A  
9026 20  –  For measuring or checking pressure:  
9026 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9026 20 30  – – –  Electronic  0,0  A  
– – – Other:  
– – – –  Spiral or metal diaphragm type pressure gauges:  
9026 20 51  – – – – –  Appliances for measuring and non-automatically regulating tyre  pressure  0,0  A  
9026 20 59  – – – – –  Other  0,0  A  
9026 20 90  – – – –  Other  0,0 A  
9026 80  –  Other instruments or apparatus:  
9026 80 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9026 80 91  – – –  Electronic  0,0  A  
9026 80 99  – – –  Other  0,0 A  
9026 90  –  Parts and accessories:  
9026 90 10  –  –  For use in civil aircraft  0,0  A  
9026 90 90  –  –  Other  0,0 A  
9027  Instruments and apparatus for physical or chemical analysis (f or example, pola­
rimeters, refractometers, spectrometers, gas or smoke analysis apparatus); ins­
truments and apparatus for measuring or checking viscosity, por osity, expansion, 
surface tension or the like; instruments and apparatus for meas uring or checking 
quantities of heat, sound or light (including exposure meters);  microtomes:  
9027 10  –  Gas or smoke analysis apparatus:  
9027 10 10  –  –  Electronic  0,0  A  
9027 10 90  –  –  Other  0,0 A  
9027 20  –  Chromatographs and electrophoresis instruments:  
9027 20 10  –  –  Chromatographs  0,0  A  
9027 20 90  –  –  Electrophoresis instruments  0,0  A  
9027 30 00  –  Spectrometers, spectrophotometers and spectrographs using opti cal radiations 
(UV, visible, IR)  0,0 A  
9027 40 00  –  Exposure meters  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 595  
Item Description  Base rate  Category  
9027 50 00  –  Other instruments and apparatus using optical radiations (UV, visible, IR)  0,0  A  
9027 80  –  Other instruments and apparatus:  
– – Electronic:  
9027 80 11  – – –  pH meters, rH meters and other apparatus for measuring conduct ivity 0,0  A  
9027 80 15  – – –  Apparatus for performing measurements of the physical properti es of semi­
conductor materials or associated insulating and conducting lay ers during 
the semiconductor wafer production process  0,0 A  
9027 80 16  – – –  Apparatus for performing measurements of the physical properti es of LCD 
substrates or associated insulating or conducting layers during  the LCD 
production process  0,0 A  
9027 80 17  – – –  Other  0,0 A  
– – Other:  
9027 80 91  – – –  Viscometers, porosimeters and expansion meters  0,0  A  
9027 80 95  – – –  Apparatus for performing measurements of the physical properti es of semi­
conductor materials or associated insulating and conducting lay ers during 
the semiconductor wafer production process  0,0 A  
9027 80 96  – – –  Apparatus for performing measurements of the physical properti es of LCD 
substrates or associated insulating or conducting layers during  the LCD 
production process  0,0 A  
9027 80 97  – – –  Other  0,0 A  
9027 90  –  Microtomes; parts and accessories:  
9027 90 10  –  –  Microtomes  0,0  A  
– – Parts and accessories:  
9027 90 50  – – –  Of apparatus of subheadings 9027 20 to 9027 80  0,0  A  
9027 90 80  – – –  Of microtomes or of gas or smoke analysis apparatus  0,0  A  
9028  Gas, liquid or electricity supply or production meters, includ ing calibrating 
meters therefor:  
9028 10 00  –  Gas meters  0,0 A  
9028 20 00  –  Liquid meters  0,0  A  
9028 30  –  Electricity meters:  
– – For alternating current:  
9028 30 11  – – –  For single-phase  0,0  A  
9028 30 19  – – –  For multi-phase  0,0  A  
9028 30 90  –  –  Other  0,0 A  
9028 90  –  Parts and accessories:  
9028 90 10  –  –  For electricity meters  0,0  A  
9028 90 90  –  –  Other  0,0 A  
9029  Revolution counters, production counters, taximeters, mileomet ers, pedometers 
and the like; speed indicators and tachometers, other than thos e of heading No 
9014 or 9015; stroboscopes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 596  
Item Description  Base rate  Category  
9029 10  –  Revolution counters, production counters, taximeters, mileomet ers, pedometers 
and the like:  
9029 10 10  –  –  Electric or electronic revolution counters, for use in civil a ircraft  0,0  A  
9029 10 90  –  –  Other  0,0 A  
9029 20  –  Speed indicators and tachometers; stroboscopes:  
– – Speed indicators and tachometers:  
9029 20 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
9029 20 31  – – – –  Speed indicators for vehicles  0,0  A  
9029 20 39  – – – –  Other  0,0 A  
9029 20 90  –  –  Stroboscopes  0,0  A  
9029 90  –  Parts and accessories:  
9029 90 10  –  –  Of revolution counters, speed indicators and tachometers, for use in civil 
aircraft  0,0 A  
9029 90 90  –  –  Other  0,0 A  
9030  Oscilloscopes, spectrum analysers and other instruments and ap paratus for mea­
suring or checking electrical quantities, excluding meters of h eading No 9028; 
instruments and apparatus for measuring or detecting alpha, bet a, gamma, X-ray, 
cosmic or other ionising radiations:  
9030 10  –  Instruments and apparatus for measuring or detecting ionising radiations:  
9030 10 10  –  –  For use in civil aircraft  0,0  A  
9030 10 90  –  –  Other  0,0 A  
9030 20  –  Cathode-ray oscilloscopes and cathode-ray oscillographs:  
9030 20 10  –  –  For use in civil aircraft  0,0  A  
9030 20 90  –  –  Other  0,0 A  
– Other instruments and apparatus, for measuring or checking vol tage, current, 
resistance or power, without a recording device:  
9030 31  –  –  Multimeters:  
9030 31 10  – – –  For use in civil aircraft  0,0  A  
9030 31 90  – – –  Other  0,0 A  
9030 39  –  –  Other:  
9030 39 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
9030 39 30  – – – –  Electronic  0,0  A  
– – – –  Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 597  
Item Description  Base rate  Category  
9030 39 91  – – – – –  Voltmeters  0,0  A  
9030 39 99  – – – – –  Other  0,0  A  
9030 40  –  Other instruments and apparatus, specially designed for teleco mmunications 
(for example, cross-talk meters, gain measuring instruments, di stortion factor 
meters, psophometers):  
9030 40 10  –  –  For use in civil aircraft  0,0  A  
9030 40 90  –  –  Other  0,0 A  
– Other instruments and apparatus:  
9030 82 00  –  –  For measuring or checking semiconductor wafers or devices  0,0  A  
9030 83  –  –  Other, with a recording device:  
9030 83 10  – – –  For use in civil aircraft  0,0  A  
9030 83 90  – – –  Other  0,0 A  
9030 89  –  –  Other:  
9030 89 10  – – –  For use in civil aircraft  0,0  A  
– – – Other:  
9030 89 92  – – – –  Electronic  0,0  A  
9030 89 99  – – – –  Other  0,0 A  
9030 90  –  Parts and accessories:  
9030 90 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9030 90 20  – – –  For apparatus of subheading 9030 82 00  0,0  A  
9030 90 80  – – –  Other  0,0 A  
9031  Measuring or checking instruments, appliances and machines, no t specified or 
included elsewhere in this chapter; profile projectors:  
9031 10 00  –  Machines for balancing mechanical parts  0,0  A  
9031 20 00  –  Test benches  0,0  A  
9031 30 00  –  Profile projectors  0,0  A  
– Other optical instruments and appliances:  
9031 41 00  –  –  For inspecting semiconductor wafers or devices or for inspecti ng photomasks 
or reticles used in manufacturing semiconductor devices  0,0 A  
9031 49  –  –  Other:  
9031 49 10  – – –  For measuring surface particulate contamination on semiconduct or wafers  0,0  A  
9031 49 90  – – –  Other  0,0 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 598  
Item Description  Base rate  Category  
9031 80  –  Other instruments, appliances and machines:  
9031 80 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
– – – Electronic:  
– – – –  For measuring or checking geometrical quantities:  
9031 80 32  – – – – –  For inspecting semiconductor wafers or devices or for inspecti ng pho­
tomasks or reticles used in manufacturing semiconductor devices  0,0 A  
9031 80 34  – – – – –  Other  0,0  A  
9031 80 39  – – – –  Other  0,0 A  
– – – Other:  
9031 80 91  – – – –  For measuring or checking geometrical quantities  0,0  A  
9031 80 99  – – – –  Other  0,0 A  
9031 90  –  Parts and accessories:  
9031 90 10  –  –  Of instruments, appliances and machines of subheading 9031 80,  for use in 
civil aircraft  0,0 A  
– – Other:  
9031 90 20  – – –  For apparatus of subheading 9031 41 00 or 9031 49 10  0,0  A  
9031 90 30  – – –  Of apparatus of subheading 9031 80 32  0,0  A  
9031 90 80  – – –  Other  0,0 A  
9032  Automatic regulating or controlling instruments and apparatus:  
9032 10  –  Thermostats:  
9032 10 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9032 10 30  – – –  Electronic  0,0  A  
– – – Other:  
9032 10 91  – – – –  With electrical triggering device  0,0  A  
9032 10 99  – – – –  Other  0,0 A  
9032 20  –  Manostats:  
9032 20 10  –  –  For use in civil aircraft  0,0  A  
9032 20 90  –  –  Other  0,0 A  
– Other instruments and apparatus:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 599  
Item Description  Base rate  Category  
9032 81  –  –  Hydraulic or pneumatic:  
9032 81 10  – – –  For use in civil aircraft  0,0  A  
9032 81 90  – – –  Other  0,0 A  
9032 89  –  –  Other:  
9032 89 10  – – –  For use in civil aircraft  0,0  A  
9032 89 90  – – –  Other  0,0 A  
9032 90  –  Parts and accessories:  
9032 90 10  –  –  For use in civil aircraft  0,0  A  
9032 90 90  –  –  Other  0,0 A  
9033 00 00  Parts and accessories (not specified or included elsewhere in this Chapter) for 
machines, appliances, instruments or apparatus of Chapter 90  1,2 A  
91 CLOCKS AND WATCHES AND PARTS THEREOF  
9101  Wrist-watches, pocket-watches and other watches, including sto p-watches, with 
case of precious metal or of metal clad with precious metal:  
– Wrist-watches, electrically operated, whether or not incorpora ting a stop-watch 
facility:  
9101 11 00  –  –  With mechanical display only  0,0  A  
9101 12 00  –  –  With opto-electronic display only  0,0  A  
9101 19 00  –  –  Other  0,0 A  
– Other wrist-watches, whether or not incorporating a stop-watch  facility:  
9101 21 00  –  –  With automatic winding  0,0  A  
9101 29 00  –  –  Other  0,0 A  
– Other:  
9101 91 00  –  –  Electrically operated  0,0  A  
9101 99 00  –  –  Other  0,0 A  
9102  Wrist-watches, pocket-watches and other watches, including sto p-watches, other 
than those of heading No 9101:  
– Wrist-watches, electrically operated, whether or not incorpora ting a stop-watch 
facility:  
9102 11 00  –  –  With mechanical display only  0,0  A  
9102 12 00  –  –  With opto-electronic display only  0,0  A  
9102 19 00  –  –  Other  0,0 A  
– Other wrist-watches, whether or not incorporating a stop-watch  facility:  
9102 21 00  –  –  With automatic winding  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 600  
Item Description  Base rate  Category  
9102 29 00  –  –  Other  0,0 A  
– Other:  
9102 91 00  –  –  Electrically operated  0,0  A  
9102 99 00  –  –  Other  0,0 A  
9103  Clocks with watch movements, excluding clocks of heading No 91 04: 
9103 10 00  –  Electrically operated  3,5  B  
9103 90 00  –  Other  3,4 B  
9104  Instrument panel clocks and clocks of a similar type for vehic les, aircraft, 
spacecraft or vessels:  
9104 00 10  –  For use in civil aircraft  0,0  A  
9104 00 90  –  Other  1,2 A  
9105  Other clocks:  
– Alarm clocks:  
9105 11 00  –  –  Electrically operated  3,2  B  
9105 19 00  –  –  Other  2,5 B  
– Wall clocks:  
9105 21 00  –  –  Electrically operated  3,2  B  
9105 29 00  –  –  Other  2,5 B  
– Other:  
9105 91 00  –  –  Electrically operated  3,2  B  
9105 99  –  –  Other:  
9105 99 10  – – –  Table-top or mantelpiece clocks  2,5  B  
9105 99 90  – – –  Other  2,5 B  
9106  Time of day recording apparatus and apparatus for measuring, r ecording or 
otherwise indicating intervals of time, with clock or watch mov ement or with 
synchronous motor (for example, time-registers, time-recorders) : 
9106 10 00  –  Time-registers; time-recorders  1,6  A  
9106 20 00  –  Parking meters  1,6  A  
9106 90  –  Other:  
9106 90 10  –  –  Process-timers, stop-clocks and the like  1,6  A  
9106 90 90  –  –  Other  1,6 A  
9107 00 00  Time switches, with clock or watch movement or with synchronou s motor  1,6  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 601  
Item Description  Base rate  Category  
9108  Watch movements, complete and assembled:  
– Electrically operated:  
9108 11 00  –  –  With mechanical display only or with a device to which a mecha nical display 
can be incorporated  1,6 A  
9108 12 00  –  –  With opto-electronic display only  1,6  A  
9108 19 00  –  –  Other  1,6 A  
9108 20 00  –  With automatic winding  1,7  A  
– Other:  
9108 91 00  –  –  Measuring 33,8 mm or less  1,7  A  
9108 99 00  –  –  Other  1,7 A  
9109  Clock movements, complete and assembled:  
– Electrically operated:  
9109 11 00  –  –  Of alarm clocks  1,6  A  
9109 19  –  –  Other:  
9109 19 10  – – –  Of a width or diameter not exceeding 50 mm, for use in civil a ircraft  0,0  A  
9109 19 90  – – –  Other  1,6 A  
9109 90  –  Other:  
9109 90 10  –  –  Of a width or diameter not exceeding 50 mm, for use in civil a ircraft  0,0  A  
9109 90 90  –  –  Other  1,6 A  
9110  Complete watch or clock movements, unassembled or partly assem bled (move­
ment sets); incomplete watch or clock movements, assembled; rou gh watch or 
clock movements:  
– Of watches:  
9110 11  –  –  Complete movements, unassembled or partly assembled (movement sets):  
9110 11 10  – – –  With balance-wheel and hairspring  1,7  A  
9110 11 90  – – –  Other  1,6 A  
9110 12 00  –  –  Incomplete movements, assembled  1,2  A  
9110 19 00  –  –  Rough movements  1,6  A  
9110 90 00  –  Other  1,2 A  
9111  Watch cases and parts thereof:  
9111 10 00  –  Cases of precious metal or of metal clad with precious metal  0,0  A  
9111 20  –  Cases of base metal, whether or not gold- or silver-plated:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 602  
Item Description  Base rate  Category  
9111 20 10  –  –  Gold- or silver-plated  0,0  A  
9111 20 90  –  –  Other  0,0 A  
9111 80 00  –  Other cases  0,0  A  
9111 90 00  –  Parts  0,0 A  
9112  Clock cases and cases of a similar type for other goods of thi s Chapter, and 
parts thereof:  
9112 10 00  –  Cases of metal  0,0  A  
9112 80 00  –  Other cases  0,0  A  
9112 90 00  –  Parts  0,0 A  
9113  Watch straps, watch bands and watch bracelets, and parts there of: 
9113 10  –  Of precious metal or of metal clad with precious metal:  
9113 10 10  –  –  Of precious metal  0,0  A  
9113 10 90  –  –  Of metal clad with precious metal  1,2  A  
9113 20 00  –  Of base metal, whether or not gold- or silver-plated  2,1  A  
9113 90  –  Other:  
9113 90 10  –  –  Of leather or of composition leather  2,1  A  
9113 90 30  –  –  Of plastic materials  2,1  A  
9113 90 90  –  –  Other  2,1 A  
9114  Other clock or watch parts:  
9114 10 00  –  Springs, including hair-springs  1,2  A  
9114 20 00  –  Jewels  0,0 A  
9114 30 00  –  Dials  0,0 A  
9114 40 00  –  Plates and bridges  0,0  A  
9114 90 00  –  Other  0,0 A  
92 MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTI­
CLES  
9201  Pianos, including automatic pianos; harpsichords and other key board stringed 
instruments:  
9201 10  –  Upright pianos:  
9201 10 10  –  –  New  3,0 B  
9201 10 90  –  –  Used  3,0 B  
9201 20 00  –  Grand pianos  3,0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 603  
Item Description  Base rate  Category  
9201 90 00  –  Other  2,9 B  
9202  Other string musical instruments (for example, guitars, violin s, harps):  
9202 10  –  Played with a bow:  
9202 10 10  –  –  Violins  1,3 A  
9202 10 90  –  –  Other  1,3 A  
9202 90  –  Other:  
9202 90 10  –  –  Harps  1,2 A  
9202 90 30  –  –  Guitars  1,3 A  
9202 90 90  –  –  Other  1,3 A  
9203  Keyboard pipe organs; harmoniums and similar keyboard instrume nts with free 
metal reeds:  
9203 00 10  –  Keyboard pipe organs  1,1  A  
9203 00 90  –  Other  1,1 A  
9204  Accordions and similar instruments; mouth organs:  
9204 10  –  Accordions and similar instruments:  
9204 10 10  –  –  With less than 80 basses  1,2  A  
9204 10 90  –  –  With 80 basses or more  1,2  A  
9204 20 00  –  Mouth organs  1,2  A  
9205  Other wind musical instruments (for example, clarinets, trumpe ts, bagpipes):  
9205 10 00  –  Brass-wind instruments  1,1  A  
9205 90 00  –  Other  1,1 A  
9206 00 00  Percussion musical instruments (for example, drums, xylophones , cymbals, cas­
tanets, maraccas)  1,1 A  
9207  Musical instruments, the sound of which is produced, or must b e amplified, 
electrically (for example, organs, guitars, accordions):  
9207 10  –  Keyboard instruments, other than accordions:  
9207 10 10  –  –  Organs  1,1 A  
9207 10 30  –  –  Digital-pianos  1,1  A  
9207 10 50  –  –  Synthesisers  1,1  A  
9207 10 80  –  –  Other  1,1 A  
9207 90  –  Other:  
9207 90 10  –  –  Guitars  1,2 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 604  
Item Description  Base rate  Category  
9207 90 90  –  –  Other  1,2 A  
9208  Musical boxes, fairground organs, mechanical street organs, me chanical singing 
birds, musical saws and other musical instruments not falling w ithin any other 
heading of this Chapter; decoy calls of all kinds; whistles, ca ll horns and other 
mouth-blown sound signalling instruments:  
9208 10 00  –  Musical boxes  0,0  A  
9208 90 00  –  Other  1,1 A  
9209  Parts (for example, mechanisms for musical boxes) and accessor ies (for exam­
ple, cards, discs and rolls for mechanical instruments) of musi cal instruments; 
metronomes, tuning forks and pitch pipes of all kinds:  
9209 10 00  –  Metronomes, tuning forks and pitch pipes  1,1  A  
9209 20 00  –  Mechanisms for musical boxes  0,0  A  
9209 30 00  –  Musical instrument strings  0,0  A  
– Other:  
9209 91 00  –  –  Parts and accessories for pianos  0,0  A  
9209 92 00  –  –  Parts and accessories for the musical instruments of heading N o 9202  0,0  A  
9209 93 00  –  –  Parts and accessories for the musical instruments of heading N o 9203  0,0  A  
9209 94 00  –  –  Parts and accessories for the musical instruments of heading N o 9207  0,0  A  
9209 99  –  –  Other:  
9209 99 10  – – –  Parts and accessories for the musical instruments of heading N o 9204  0,0  A  
9209 99 30  – – –  Parts and accessories for the musical instruments of heading N o 9205  0,0  A  
9209 99 80  – – –  Other  0,0 A  
93 ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF  
9301 00 00  Military weapons, other than revolvers, pistols and the arms o f heading No 9307  0,0  A  
9302  Revolvers and pistols, other than those of heading No 9303 or 9304:  
9302 00 10  –  9 mm calibre and higher  2,7  B  
9302 00 90  –  Other  2,7 B  
9303  Other firearms and similar devices which operate by the firing  of an explosive 
charge (for example, sporting shotguns and rifles, muzzle-loadi ng firearms, very 
pistols and other devices designed to project only signal flare s, pistols and 
revolvers for firing blank ammunition, captive-bolt humane kill ers, line-throwing 
guns):  
9303 10 00  –  Muzzle-loading firearms  3,2  B  
9303 20  –  Other sporting, hunting or target-shooting shotguns, including  combination 
shotgun-rifles:  
9303 20 10  –  –  Single-barrelled, smooth bore  3,2  B  
9303 20 95  –  –  Other  3,2 B  
9303 30 00  –  Other sporting, hunting or target-shooting rifles  3,2  B  
9303 90 00  –  Other  3,2 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 605  
Item Description  Base rate  Category  
9304 00 00  Other arms (for example, spring, air or gas guns and pistols, truncheons), ex­
cluding those of headings No 9307  3,2 B  
9305  Parts and accessories of articles of headings Nos 9301 to 9304 : 
9305 10 00  –  Of revolvers or pistols  3,2  B  
– Of shotguns or rifles of heading No 9303:  
9305 21 00  –  –  Shotgun barrels  2,7  B  
9305 29  –  –  Other:  
9305 29 30  – – –  Roughly shaped gun stock blocks  2,7  B  
9305 29 95  – – –  Other  2,7 B  
9305 90  –  Other:  
9305 90 10  –  –  For military weapons falling within heading No 9301  0,0  A  
9305 90 90  –  –  Other  2,7 B  
9306  Bombs, grenades, torpedoes, mines, missiles and similar muniti ons of war and 
parts thereof; cartridges and other ammunition and projectiles and parts thereof, 
including shot and cartridge wads:  
9306 10 00  –  Cartridges for riveting or similar tools or for captive-bolt h umane killers and 
parts thereof  2,7 B  
– Shotgun cartridges and parts thereof; air gun pellets:  
9306 21 00  –  –  Cartridges  2,7  B  
9306 29  –  –  Other:  
9306 29 40  – – –  Cases  2,7 B  
9306 29 70  – – –  Other  2,7 B  
9306 30  –  Other cartridges and parts thereof:  
9306 30 10  –  –  For revolvers and pistols falling within heading No 9302 and f or sub-ma­
chine-guns falling within heading No 9301  2,7 B  
– – Other:  
9306 30 30  – – –  For military weapons  1,7  A  
– – – Other:  
9306 30 91  – – – –  Centrefire cartridges  2,7  B  
9306 30 93  – – – –  Rimfire cartridges  2,7  B  
9306 30 98  – – – –  Other  2,7 B  
9306 90  –  Other:  
9306 90 10  –  –  For military purposes  1,7  B  
9306 90 90  –  –  Other  2,7 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 606  
Item Description  Base rate  Category  
9307 00 00  Swords, cutlasses, bayonets, lances and similar arms and parts  thereof and 
scabbards and sheaths therefor  1,7 B  
94 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUS­
HIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING 
FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINA­
TED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRI­
CATED BUILDINGS  
9401  Seats (other than those of heading No 9402), whether or not co nvertible into 
beds, and parts thereof:  
9401 10  –  Seats of a kind used for aircraft:  
9401 10 10  –  –  Not leather covered, for use in civil aircraft  0,0  A  
9401 10 90  –  –  Other  0,0 A  
9401 20 00  –  Seats of a kind used for motor vehicles  0,0  A  
9401 30  –  Swivel seats with variable height adjustment:  
9401 30 10  –  –  Upholstered, with backrest and fitted with castors or glides  0,0  A  
9401 30 90  –  –  Other  0,0 A  
9401 40 00  –  Seats other than garden seats or camping equipment, convertibl e into beds  0,0  A  
9401 50 00  –  Seats of cane, osier, bamboo or similar materials  0,0  A  
– Other seats, with wooden frames:  
9401 61 00  –  –  Upholstered  0,0  A  
9401 69 00  –  –  Other  0,0 A  
– Other seats, with metal frames:  
9401 71 00  –  –  Upholstered  0,0  A  
9401 79 00  –  –  Other  0,0 A  
9401 80 00  –  Other seats  0,0 A  
9401 90  –  Parts:  
9401 90 10  –  –  Of seats of a kind used for aircraft  0,0  A  
– – Other:  
9401 90 30  – – –  Of wood  0,0  A  
9401 90 80  – – –  Other  0,0 A  
9402  Medical, surgical, dental or veterinary furniture (for example , operating tables, 
examination tables, hospital beds with mechanical fittings, den tists' chairs); bar­
bers' chairs and similar chairs, having rotating as well as bot h reclining and 
elevating movements; parts of the foregoing articles:  
9402 10 00  –  Dentists', barbers' or similar chairs and parts thereof  0,0  A  
9402 90 00  –  Other  0,0 A  
9403  Other furniture and parts thereof:  
9403 10  –  Metal furniture of a kind used in offices:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 607  
Item Description  Base rate  Category  
9403 10 10  –  –  Drawing tables (other than those of heading No 9017)  0,0  A  
– – Other:  
– – – Not exceeding 80 cm in height:  
9403 10 51  – – – –  Desks  0,0 A  
9403 10 59  – – – –  Other  0,0 A  
– – – Exceeding 80 cm in height:  
9403 10 91  – – – –  Cupboards with doors, shutters or flaps  0,0  A  
9403 10 93  – – – –  Filing, card-index and other cabinets  0,0  A  
9403 10 99  – – – –  Other  0,0 A  
9403 20  –  Other metal furniture:  
9403 20 10  –  –  For use in civil aircraft  0,0  A  
– – Other:  
9403 20 91  – – –  Beds  0,0 A  
9403 20 99  – – –  Other  0,0 A  
9403 30  –  Wooden furniture of a kind used in offices:  
– – Not exceeding 80 cm in height:  
9403 30 11  – – –  Desks  0,0 A  
9403 30 19  – – –  Other  0,0 A  
– – Exceeding 80 cm in height:  
9403 30 91  – – –  Cupboards with doors, shutters or flaps; filing, card-index an d other cabi­
nets 0,0 A  
9403 30 99  – – –  Other  0,0 A  
9403 40  –  Wooden furniture of a kind used in the kitchen:  
9403 40 10  –  –  Fitted kitchen units  0,0  A  
9403 40 90  –  –  Other  0,0 A  
9403 50 00  –  Wooden furniture of a kind used in the bedroom  0,0  A  
9403 60  –  Other wooden furniture:  
9403 60 10  –  –  Wooden furniture of a kind used in the dining room and the liv ing room  0,0  A  
9403 60 30  –  –  Wooden furniture of a kind used in shops  0,0  A  
9403 60 90  –  –  Other wooden furniture  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 608  
Item Description  Base rate  Category  
9403 70  –  Furniture of plastics:  
9403 70 10  –  –  For use in civil aircraft  0,0  A  
9403 70 90  –  –  Other  0,0 A  
9403 80 00  –  Furniture of other materials, including cane, osier, bamboo or  similar materials  0,0  A  
9403 90  –  Parts:  
9403 90 10  –  –  Of metal  0,0 A  
9403 90 30  –  –  Of wood  0,0 A  
9403 90 90  –  –  Of other materials  0,0  A  
9404  Mattress supports; articles of bedding and similar furnishing (for example, mat­
tresses, quilts, eiderdowns, cushions, pouffes and pillows) fit ted with springs or 
stuffed or internally fitted with any material or of cellular r ubber or plastics, 
whether or not covered:  
9404 10 00  –  Mattress supports  3,0  B  
– Mattresses:  
9404 21  –  –  Of cellular rubber or plastics, whether or not covered:  
9404 21 10  – – –  Of rubber  3,0  B  
9404 21 90  – – –  Of plastics  3,0  B  
9404 29  –  –  Of other materials:  
9404 29 10  – – –  Spring interior  3,0  B  
9404 29 90  – – –  Other  3,0 B  
9404 30  –  Sleeping bags:  
9404 30 10  –  –  Filled with feathers or down  3,0  B  
9404 30 90  –  –  Other  3,0 B  
9404 90  –  Other:  
9404 90 10  –  –  Filled with feathers or down  3,0  B  
9404 90 90  –  –  Other  3,0 B  
9405  Lamps and lighting fittings including searchlights and spotlig hts and parts the­
reof, not elsewhere specified or included; illuminated signs, i lluminated name- 
plates and the like, having a permanently fixed light source, a nd parts thereof 
not elsewhere specified or included:  
9405 10  –  Chandeliers and other electric ceiling or wall lighting fittin gs, excluding those 
of a kind used for lighting public open spaces or thoroughfares : 
9405 10 10  –  –  Of base metal or of plastics, for use in civil aircraft  0,0  A  
– – Other:  
– – – Of plastics:  
9405 10 21  – – – –  Of a kind used with filament lamps  3,2  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 609  
Item Description  Base rate  Category  
9405 10 29  – – – –  Other  3,2 B  
9405 10 30  – – –  Of ceramic materials  3,2  B  
9405 10 50  – – –  Of glass  2,5  B  
– – – Of other materials:  
9405 10 91  – – – –  Of a kind used with filament lamps  1,8  B  
9405 10 99  – – – –  Other  1,8 B  
9405 20  –  Electric table, desk, bedside or floor-standing lamps:  
– – Of plastics:  
9405 20 11  – – –  Of a kind used with filament lamps  3,2  B  
9405 20 19  – – –  Other  3,2 B  
9405 20 30  –  –  Of ceramic materials  3,2  B  
9405 20 50  –  –  Of glass  2,5 B  
– – Of other materials:  
9405 20 91  – – –  Of a kind used with filament lamps  1,8  B  
9405 20 99  – – –  Other  1,8 B  
9405 30 00  –  Lighting sets of a kind used for Christmas trees  2,5  B  
9405 40  –  Other electric lamps and lighting fittings:  
9405 40 10  –  –  Searchlights and spotlights  2,5  B  
– – Other:  
– – – Of plastics:  
9405 40 31  – – – –  Of a kind used with filament lamps  3,2  B  
9405 40 35  – – – –  Of a kind used with tubular fluorescent lamps  3,2  B  
9405 40 39  – – – –  Other  3,2 B  
– – – Of other materials:  
9405 40 91  – – – –  Of a kind used with filament lamps  1,8  B  
9405 40 95  – – – –  Of a kind used with tubular fluorescent lamps  1,8  B  
9405 40 99  – – – –  Other  1,8 B  
9405 50 00  –  Non-electrical lamps and lighting fittings  1,8  B  
9405 60  –  Illuminated signs, illuminated name-plates and the like:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 610  
Item Description  Base rate  Category  
9405 60 10  –  –  Illuminated signs, illuminated name-plates and the like, of ba se metal or of 
plastics, for use in civil aircraft  0,0 A  
– – Other:  
9405 60 91  – – –  Of plastics  3,2  B  
9405 60 99  – – –  Of other materials  1,8  B  
– Parts:  
9405 91  –  –  Of glass:  
– – – Articles for electrical lighting fittings (excluding searchlig hts and spot­
lights):  
9405 91 11  – – – –  Faceted glass, plates, balls, pear-shaped drops, flower-shaped  pieces, pen­
dants and similar articles for trimming chandeliers  3,9 B  
9405 91 19  – – – –  Other (for example, diffusers, ceiling lights, bowls, cups, la mp-shades, 
globes, tulip-shaped pieces)  3,9 B  
9405 91 90  – – –  Other  2,5 B  
9405 92  –  –  Of plastics:  
9405 92 10  – – –  Parts of the articles of subheading No 9405 10 or 9405 60, for  use in civil 
aircraft  0,0 A  
9405 92 90  – – –  Other  3,2 B  
9405 99  –  –  Other:  
9405 99 10  – – –  Parts of the articles of subheading No 9405 10 or 9405 60, of base metal, 
for use in civil aircraft  0,0 A  
9405 99 90  – – –  Other  1,8 B  
9406  Prefabricated buildings:  
9406 00 10  –  Of wood  0,0 A  
– Of iron or steel:  
9406 00 31  –  –  Greenhouses  0,0  A  
9406 00 39  –  –  Other  0,0 A  
9406 00 90  –  Of other materials  0,0  A  
95 TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES 
THEREOF  
9501  Wheeled toys designed to be ridden by children (for example, t ricycles, scooters, 
pedal cars); dolls' carriages:  
9501 00 10  –  Dolls' carriages  0,0  A  
9501 00 90  –  Other  0,0 A  
9502  Dolls representing only human beings:  
9502 10  –  Dolls, whether or not dressed:  
9502 10 10  –  –  Of plastics  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 611  
Item Description  Base rate  Category  
9502 10 90  –  –  Of other materials  0,0  A  
– Parts and accessories:  
9502 91 00  –  –  Garments and accessories therefor, footwear and headgear  0,0  A  
9502 99 00  –  –  Other  0,0 A  
9503  Other toys; reduced-size (scale') models and similar recreatio nal models, wor­
king or not; puzzles of all kinds:  
9503 10  –  Electric trains, including tracks, signals and other accessori es therefor:  
9503 10 10  –  –  Reduced size (scale') models  2,8  A  
9503 10 90  –  –  Other  2,8 A  
9503 20  –  Reduced-size (scale') model assembly kits, whether or not work ing models, 
excluding those of subheading 9503 10:  
9503 20 10  –  –  Of plastics  2,8  A  
9503 20 90  –  –  Of other materials  2,8  A  
9503 30  –  Other construction sets and constructional toys:  
9503 30 10  –  –  Of wood  3,1 A  
9503 30 30  –  –  Of plastics  3,2  A  
9503 30 90  –  –  Of other materials  2,8  A  
– Toys representing animals or non-human creatures:  
9503 41 00  –  –  Stuffed  3,2 A  
9503 49  –  –  Other:  
9503 49 10  – – –  Of wood  3,1  A  
9503 49 30  – – –  Of plastics  2,8  A  
9503 49 90  – – –  Of other materials  2,8  A  
9503 50 00  –  Toy musical instruments and apparatus  2,8  A  
9503 60  –  Puzzles:  
9503 60 10  –  –  Of wood  3,1 A  
9503 60 90  –  –  Other  3,2 A  
9503 70 00  –  Other toys, put up in sets or outfits  3,2  A  
9503 80  –  Other toys and models, incorporating a motor:  
9503 80 10  –  –  Of plastics  3,2  A  
9503 80 90  –  –  Of other materials  2,8  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 612  
Item Description  Base rate  Category  
9503 90  –  Other:  
9503 90 10  –  –  Toy weapons  2,8  A  
– – Other:  
– – – Of plastics:  
9503 90 32  – – – –  Not mechanically operated  3,2  A  
9503 90 34  – – – –  Other  3,2 A  
9503 90 35  – – –  Of rubber  2,8  A  
9503 90 37  – – –  Of textile materials  2,8  A  
– – – Of metal:  
9503 90 51  – – – –  Die-cast miniature models  3,2  A  
9503 90 55  – – – –  Other  2,8 A  
9503 90 99  – – –  Of other materials  2,8  A  
9504  Articles for funfair, table or parlour games, including pintab les, billiards, special 
tables for casino games and automatic bowling alley equipment:  
9504 10 00  –  Video games of a kind used with a television receiver  0,0  A  
9504 20  –  Articles and accessories for billiards:  
9504 20 10  –  –  Billiard tables (with or without legs)  0,0  A  
9504 20 90  –  –  Other  0,0 A  
9504 30  –  Other games, coin- or disc-operated, other than bowling alley equipment:  
9504 30 10  –  –  Games with screen  0,0  A  
– – Other games:  
9504 30 30  – – –  Flipper  0,0 A  
9504 30 50  – – –  Other  0,0 A  
9504 30 90  –  –  Parts  0,0 A  
9504 40 00  –  Playing cards  0,0  A  
9504 90  –  Other:  
9504 90 10  –  –  Electric car racing sets, having the character of competitive games  0,0  A  
9504 90 90  –  –  Other  0,0 A  
9505  Festive, carnival or other entertainment articles, including c onjuring tricks and 
novelty jokes:  
9505 10  –  Articles for Christmas festivities:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 613  
Item Description  Base rate  Category  
9505 10 10  –  –  Of glass  0,0 A  
9505 10 90  –  –  Of other materials  0,0  A  
9505 90 00  –  Other  0,0 A  
9506  Articles and equipment for general physical exercise, gymnasti cs, athletics, other 
sports (including table-tennis) or outdoor games, not specified  or included else­
were in this Chapter; swimming pools and paddling pools:  
– Snow-skis and other snow-ski equipment:  
9506 11  –  –  Skis:  
9506 11 10  – – –  Cross-country skis  0,0  A  
9506 11 90  – – –  Other skis  0,0  A  
9506 12 00  –  –  Ski-fastenings (ski-bindings)  0,0  A  
9506 19 00  –  –  Other  0,0 A  
– Water-skis, surf-boards, sailboards and other water-sport equi pment:  
9506 21 00  –  –  Sailboards  0,0  A  
9506 29 00  –  –  Other  0,0 A  
– Golf clubs and other golf equipment:  
9506 31 00  –  –  Clubs, complete  0,0  A  
9506 32 00  –  –  Balls  0,0 A  
9506 39  –  –  Other:  
9506 39 10  – – –  Parts of golf clubs  0,0  A  
9506 39 90  – – –  Other  0,0 A  
9506 40  –  Articles and equipment for table-tennis:  
9506 40 10  –  –  Bats, balls and nets  0,0  A  
9506 40 90  –  –  Other  0,0 A  
– Tennis, badminton or similar rackets, whether or not strung:  
9506 51 00  –  –  Lawn-tennis rackets, whether or not strung  0,0  A  
9506 59 00  –  –  Other  0,0 A  
– Balls, other than golf balls and table-tennis balls:  
9506 61 00  –  –  Lawn-tennis balls  0,0  A  
9506 62  –  –  Inflatable:  
9506 62 10  – – –  Of leather  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 614  
Item Description  Base rate  Category  
9506 62 90  – – –  Other  0,0 A  
9506 69  –  –  Other:  
9506 69 10  – – –  Cricket and polo balls  0,0  A  
9506 69 90  – – –  Other  0,0 A  
9506 70  –  Ice skates and roller skates, including skating boots with ska tes attached:  
9506 70 10  –  –  Ice skates  0,0  A  
9506 70 30  –  –  Roller skates  0,0  A  
9506 70 90  –  –  Parts and accessories  0,0  A  
– Other:  
9506 91 00  –  –  Articles and equipment for general physical exercise, gymnasti cs or athletics  0,0  A  
9506 99  –  –  Other:  
9506 99 10  – – –  Cricket and polo equipment, other than balls  0,0  A  
9506 99 90  – – –  Other  0,0 A  
9507  Fishing rods, fish-hooks and other line fishing tackle; fish l anding nets, butterfly 
nets and similar nets; decoy birds' (other than those of headin g No 9208 or 
9705) and similar hunting or shooting requisites:  
9507 10 00  –  Fishing rods  0,0  A  
9507 20  –  Fish-hooks, whether or not snelled:  
9507 20 10  –  –  Fish-hooks, not snelled  0,0  A  
9507 20 90  –  –  Other  0,0 A  
9507 30 00  –  Fishing reels  0,0  A  
9507 90 00  –  Other  0,0 A  
9508 00 00  Roundabouts, swings, shooting galleries and other fairground a musements; tra­
velling circuses, travelling menageries and travelling theatres  0,0 A  
96 MISCELLANEOUS MANUFACTURED ARTICLES  
9601  Worked ivory, bone, tortoise-shell, horn, antlers, coral, moth er-of-pearl and other 
animal carving material, and articles of these materials (inclu ding articles obtai­
ned by moulding):  
9601 10 00  –  Worked ivory and articles of ivory  0,0  A  
9601 90  –  Other:  
9601 90 10  –  –  Worked coral (natural or agglomerated), and articles of coral  0,0  A  
9601 90 90  –  –  Other  0,0 A  
9602 00 00  Worked vegetable or mineral carving material and articles of t hese materials; 
moulded or carved articles of wax, of stearin, of natural gums or natural resins 
or of modelling pastes, and other moulded or carved articles, n ot elsewhere 
specified or included; worked, unhardened gelatin (except gelat in of heading 
No 3503) and articles of unhardened gelatin  0,0 A  
9603  Brooms, brushes (including brushes constituting parts of machi nes, appliances or 
vehicles), hand-operated mechanical floor sweepers, not motoris ed, mops and 
feather dusters; prepared knots and tufts for broom or brush ma king; paint pads 
and rollers; squeegees (other than roller squeegees):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 615  
Item Description  Base rate  Category  
9603 10 00  –  Brooms and brushes, consisting of twigs or other vegetable mat erials bound 
together, with or without handles  2,5 B  
– Tooth brushes, shaving brushes, hair brushes, nail brushes, ey elash brushes 
and other toilet brushes for use on the person, including such brushes cons­
tituting parts of appliances:  
9603 21 00  –  –  Tooth brushes, including dental-plate brushes  2,5  B  
9603 29  –  –  Other:  
9603 29 10  – – –  Shaving brushes  2,5  B  
9603 29 30  – – –  Hair brushes  2,5  B  
9603 29 90  – – –  Other  2,5 B  
9603 30  –  Artists' brushes, writing brushes and similar brushes for the application of 
cosmetics:  
9603 30 10  –  –  Artists' and writing brushes  2,5  B  
9603 30 90  –  –  Brushes for the application of cosmetics  2,5  B  
9603 40  –  Paint, distemper, varnish or similar brushes (other than brush es of subheading 
9603 30); paint pads and rollers:  
9603 40 10  –  –  Paint, distemper, varnish or similar brushes  2,5  B  
9603 40 90  –  –  Paint pads and rollers  2,5  B  
9603 50 00  –  Other brushes constituting parts of machines, appliances or ve hicles  1,8  B  
9603 90  –  Other:  
9603 90 10  –  –  Hand-operated mechanical floor sweepers, not motorised  1,8  B  
– – Other:  
9603 90 91  – – –  Road-sweeping brushes; household type brooms and brushes, incl uding 
shoe brushes and clothes brushes; brushes for grooming animals  2,5 B  
9603 90 99  – – –  Other  2,5 B  
9604 00 00  Hand sieves and hand riddles  0,0  A  
9605 00 00  Travel sets for personal toilet, sewing or shoe or clothes cle aning  0,0  A  
9606  Buttons, press-fasteners, snap-fasteners and press-studs, butt on moulds and other 
parts of these articles; button blanks:  
9606 10 00  –  Press-fasteners, snap-fasteners and press-studs and parts ther efor 0,0  A  
– Buttons:  
9606 21 00  –  –  Of plastics, not covered with textile material  0,0  A  
9606 22 00  –  –  Of base metal, not covered with textile material  0,0  A  
9606 29 00  –  –  Other  0,0 A  
9606 30 00  –  Button moulds and other parts of buttons; button blanks  0,0  A  
9607  Slide fasteners and parts thereof:  
– Slide fasteners:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 616  
Item Description  Base rate  Category  
9607 11 00  –  –  Fitted with chain scoops of base metal  0,0  A  
9607 19 00  –  –  Other  0,0 A  
9607 20  –  Parts:  
9607 20 10  –  –  Of base metal, including narrow strips mounted with chain scoo ps of base 
metal  0,0 A  
9607 20 90  –  –  Other  0,0 A  
9608  Ball point pens; felt tipped and other porous-tipped pens and markers; fountain 
pens, stylograph pens and other pens; duplicating stylos; prope lling or sliding 
pencils; pen-holders, pencil-holders and similar holders; parts  (including caps 
and clips) of the foregoing articles, other than those of headi ng No 9609:  
9608 10  –  Ball point pens:  
9608 10 10  –  –  With liquid ink (rolling ball pens)  0,0  A  
– – Other:  
9608 10 30  – – –  With body or cap of precious metal or rolled precious metal  0,0  A  
– – – Other:  
9608 10 91  – – – –  With replaceable refill  0,0  A  
9608 10 99  – – – –  Other  0,0 A  
9608 20 00  –  Felt tipped and other porous-tipped pens and markers  0,0  A  
– Fountain pens, stylograph pens and other pens:  
9608 31 00  –  –  Indian ink drawing pens  0,0  A  
9608 39  –  –  Other:  
9608 39 10  – – –  With body or cap of precious metal or rolled precious metal  0,0  A  
9608 39 90  – – –  Other  0,0 A  
9608 40 00  –  Propelling or sliding pencils  0,0  A  
9608 50 00  –  Sets of articles from two or more of the foregoing subheadings  0,0  A  
9608 60  –  Refills for ball point pens, comprising the ball point and ink -reservoir:  
9608 60 10  –  –  With liquid ink (for rolling ball pens)  0,0  A  
9608 60 90  –  –  Other  0,0 A  
– Other:  
9608 91 00  –  –  Pen nibs and nib points  0,0  A  
9608 99  –  –  Other:  
9608 99 10  – – –  Pen-holders, pencil-holders and similar holders  0,0  A  
– – – Other:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 617  
Item Description  Base rate  Category  
9608 99 92  – – – –  Of metal  0,0  A  
9608 99 98  – – – –  Other  0,0 A  
9609  Pencils (other than pencils of heading No 9608), crayons, penc il leads, pastels, 
drawing charcoals, writing or drawing chalks and tailors' chalk s: 
9609 10  –  Pencils and crayons, with leads encased in a rigid sheath:  
9609 10 10  –  –  With leads' of graphite  0,0  A  
9609 10 90  –  –  Other  0,0 A  
9609 20 00  –  Pencil leads, black or coloured  0,0  A  
9609 90  –  Other:  
9609 90 10  –  –  Pastels and drawing charcoals  0,0  A  
9609 90 90  –  –  Other  0,0 A  
9610 00 00  Slates and boards, with writing or drawing surfaces, whether o r not framed  0,0  A  
9611 00 00  Date, sealing or numbering stamps, and the like (including dev ices for printing 
or embossing labels), designed for operating in the hand; hand- operated com­
posing sticks and hand printing sets incorporating such composi ng sticks  0,0 A  
9612  Typewriter or similar ribbons, inked or otherwise prepared for  giving impres­
sions, whether or not on spools or in cartridges; ink-pads, whe ther or not inked, 
with or without boxes:  
9612 10  –  Ribbons:  
9612 10 10  –  –  Of plastics  0,0  A  
9612 10 20  –  –  Of man-made fibres, measuring less than 30 mm in width, perman ently put 
in plastic or metal cartridges of a kind used in automatic type writers, auto­
matic data-processing equipment and other machines  0,0 A  
9612 10 80  –  –  Other  0,0 A  
9612 20 00  –  Ink-pads  0,0 A  
9613  Cigarette lighters and other lighters, whether or not mechanic al or electrical, and 
parts thereof other than flints and wicks:  
9613 10 00  –  Pocket lighters, gas fuelled, non-refillable  0,0  A  
9613 20  –  Pocket lighters, gas fuelled, refillable:  
9613 20 10  –  –  With electrical ignition system  0,0  A  
9613 20 90  –  –  With other ignition system  0,0  A  
9613 30 00  –  Table lighters  0,0  A  
9613 80 00  –  Other lighters  0,0  A  
9613 90 00  –  Parts  0,0 A  
9614  Smoking pipes (including pipe bowls) and cigar or cigarette ho lders, and parts 
thereof:  
9614 20  –  Pipes and pipe bowls:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 618  
Item Description  Base rate  Category  
9614 20 20  –  –  Roughly shaped blocks of wood or root, for the manufacture of pipes  0,0  A  
9614 20 80  –  –  Other  0,0 A  
9614 90 00  –  Other  0,0 A  
9615  Combs, hair-slides and the like; hairpins, curling pins, curli ng grips, hair-curlers 
and the like, other than those of heading No 8516, and parts th ereof:  
– Combs, hair-slides and the like:  
9615 11 00  –  –  Of hard rubber or plastics  0,0  A  
9615 19 00  –  –  Other  0,0 A  
9615 90 00  –  Other  0,0 A  
9616  Scent sprays and similar toilet sprays, and mounts and heads t herefor; powder- 
puffs and pads for the application of cosmetics or toilet prepa rations:  
9616 10  –  Scent sprays and similar toilet sprays, and mounts and heads t herefor:  
9616 10 10  –  –  Toilet sprays  0,0  A  
9616 10 90  –  –  Mounts and heads  0,0  A  
9616 20 00  –  Powder-puffs and pads for the application of cosmetics or toil et preparations  0,0  A  
9617  Vacuum flasks and other vacuum vessels, complete with cases; p arts thereof 
other than glass inners:  
– Vacuum flasks and other vacuum vessels, complete with cases, h aving a 
capacity:  
9617 00 11  –  –  Not exceeding 0,75 l  0,0  A  
9617 00 19  –  –  Exceeding 0,75 l  0,0  A  
9617 00 90  –  Parts (other than glass inners)  0,0  A  
9618 00 00  Tailors' dummies and other lay figures; automata and other ani mated displays 
used for shop window dressing  0,0 A  
97 WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES  
9701  Paintings, drawings and pastels, executed entirely by hand, ot her than drawings 
of heading No 4906 and other than hand-painted or hand-decorate d manufactu­
red articles; collages and similar decorative plaques:  
9701 10 00  –  Paintings, drawings and pastels  0,0  A  
9701 90 00  –  Other  0,0 A  
9702 00 00  Original engravings, prints and lithographs  0,0  A  
9703 00 00  Original sculptures and statuary, in any material  0,0  A  
9704 00 00  Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery 
(stamped paper), and the like, used, or if unused not of curren t or new issue in 
the country to which they are destined  0,0 A  
9705 00 00  Collections and collectors' pieces of zoological, botanical, m ineralogical, anato­
mical, historical, archaeological, palaeontological, ethnograph ic or numismatic 
interest  0,0 A  
9706 00 00  Antiques of an age exceeding 100 years  0,0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 619  
ANEXO II  
CALENDARIO DE DESGRAVACIÓN DE MÉXICO  
(referido en el artículo 3)  
SECCIÓN A  
Cupos arancelarios para los productos listados en la categoría «6» de 
acuerdo con el artículo 8 de la Decisión  
Las siguientes concesiones arancelarias aplicarán cada año desp ués de la entrada 
en vigor de la Decisión a las importaciones en México de produc tos originarios 
de la Comunidad.  
México permitirá la importación de una cantidad total de 2 000 toneladas mé­
tricas de productos originarios de la Comunidad clasificados ba jo las fracciones 
1604.14.01 y 1604.14.99, así como atún procesado clasificado ba jo las fracciones 
1604.19.99 y 1604.20.99con un arancel aduanero preferencial no superior al 
33,33 % del arancel aduanero NMF aplicable en el momento de la importación. 
El cupo establecido en el presente párrafo aumentará 500 tonela das métricas cada 
año. Este cupo será revisado de acuerdo con el artículo 10 de l a Decisión. El 
cupo establecido en el presente párrafo no aplicará a los lomos  de atún ni a los 
lomos de  skipjack  clasificados bajo las fracciones 1604.14.01, 1604.14.99, 
1604.19.99 y 1604.20.99.  
SECCIÓN B  
Concesiones arancelarias para los productos listados en la categoría «7» de 
acuerdo con el artículo 9 de la Decisión  
Las siguientes concesiones arancelarias aplicarán cada año desp ués de la entrada 
en vigor de la Decisión a las importaciones en México de produc tos originarios 
de la Comunidad.  
1. México permitirá la importación de productos originarios de la Comunidad 
clasificados bajo las fracciones 1704.10.01 y 1704.90.99, con u n arancel 
aduanero preferencial no superior al 16 %  ad valorem , más 0,39586 dólares 
estadounidenses/kg de contenido de azúcar.  
2. México permitirá la importación de productos originarios de la Comunidad 
clasificados bajo las fracciones 2905.44.01 y 3824.60.01, con u n arancel 
aduanero preferencial no superior al 50 % del arancel aduanero NMF apli­
cable en el momento de la importación a las importaciones de la  Comuni­
dad de esos productos.  
3. Las concesiones arancelarias para productos listados en la c ategoría «7» que 
no estén especificadas en los párrafos 1 y 2 se considerarán de  acuerdo a las 
disposiciones pertinentes del artículo 9 de la Decisión.  
SECCIÓN C  
Cupo arancelario para el sector automotriz  
1. C u p o a r a n c e l a r i o  
1.1. A partir de la entrada en vigor de la Decisión, México apl icará un cupo 
arancelario a la importación de vehículos listados en el párraf o 5 originarios 
de la Comunidad. El cupo arancelario se fijará en unidades.  
1.2. El tamaño mínimo del cupo arancelario será:  
i) para cada año, hasta el 31 de diciembre de 2003, una cantida d equiva­
lente al 14 % del número total de los vehículos listados en el párrafo 5 
que hayan sido vendidos en México durante el año anterior, y  
ii) para cada año, a partir del 1 de enero de 2004, hasta el 31  de diciembre 
de 2006, una cantidad equivalente al 15 % del número total de l os 
vehículos listados en el párrafo 5 que hayan sido vendidos en M éxico 
durante el año anterior.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 620  
2. A r a n c e l a d u a n e r o p r e f e r e n c i a l  
2.1. El arancel aduanero preferencial aplicable a las importaci ones en México de 
vehículos listados en el párrafo 5 originarios de la Comunidad al amparo del 
cupo arancelario será:  
i) 3,3 %  ad valorem  a partir de la fecha de entrada en vigor de la esta 
Decisión, hasta el 31 de diciembre de 2000;  
ii) 2,2 %  ad valorem  a partir del 1 de enero de 2001, hasta el 31 de 
diciembre de 2001;  
iii) 1,1 %  ad valorem  a partir del 1 de enero de 2002, hasta el 31 de 
diciembre de 2002, y  
iv) el arancel aduanero quedará eliminado completamente el 1 de  enero de 
2003.  
2.2. El arancel aduanero preferencial aplicable a las importaci ones en México de 
vehículos listados en el párrafo 5 originarios de la Comunidad que no sean 
importados al amparo del cupo arancelario no será superior al 1 0 % ad 
valorem  a partir de la entrada en vigor de esta Decisión y hasta el 31  de 
diciembre de 2006.  
2.3. Los aranceles aduaneros sobre las importaciones en México de vehículos 
listados en el párrafo 5 originarios de la Comunidad quedarán e liminados 
completamente el 1 de enero de 2007.  
3. A d m i n i s t r a c i ó n d e l c u p o a r a n c e l a r i o 
3.1. México administrará el cupo arancelario de acuerdo con uno  de los siguien­
tes métodos o cualquier combinación de ellos:  
i) método basado en la presentación cronológica de solicitudes (i.e. el 
método «primero en tiempo, primero en derecho»);  
ii) método de distribución en proporción a las cantidades solic itadas en el 
momento de presentar la solicitud (i.e. el método de «examen si multá­
neo»);  
iii) método basado en la consideración de los patrones tradicio nales de 
comercio (i.e. el método de «importadores tradicionales/nuevos entran­
tes»).  
3.2. Hasta el 31 de diciembre de 2003, México podrá reservar pa rte del cupo 
arancelario para los fabricantes establecidos en México que cum plan con las 
disposiciones del Decreto para el fomento y modernización de la  industria 
automotriz del 11 de diciembre de 1989, reformado el 31 de mayo  de 1995, 
siempre que, por lo menos, una cantidad equivalente al 4 % del total de 
ventas en México se ofrezca primero a otros operadores.  
3.3. No obstante lo dispuesto en el párrafo 3.1, cualquier part e del cupo aran­
celario reservado para los fabricantes de acuerdo con el párraf o 3.2 será 
asignado entre todos los fabricantes de manera no discriminator ia, según la 
cantidad de vehículos listados en el párrafo 5 fabricados por c ada uno de 
ellos en México durante el año anterior.  
3.4. Cualquier método o combinación de métodos que se escoja pa ra administrar 
el cupo arancelario deberá permitir la utilización plena del mi smo y evitar 
cualquier discriminación entre los operadores involucrados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 621  
4. D i s p o s i c i o n e s g e n e r a l e s  
4.1. El Comité conjunto podrá modificar las disposiciones relat ivas a la adminis­
tración del cupo arancelario.  
4.2. México comunicará a la Comisión Europea las reglas detalla das que se 
adopten para la administración del cupo arancelario, así como i nformación 
detallada sobre cada asignación.  
4.3. Las Partes sostendrán consultas regularmente, pero al meno s una vez al año. 
A petición de cualquiera de ellas se reunirán inmediatamente.  
5. P r o d u c t o s s u j e t o s a l a a p l i c a c i ó n d e e s t a s e c c i ó n  
Vehículos clasificados bajo las partidas 8703 y 8706del sistema  armonizado 
y vehículos clasificados bajo las partidas 8702, 8704 y 8705del  sistema 
referido con un peso por vehículo inferior a 8 864 kg, según se  especifica 
en las notas 3 y 4 de este anexo.  
SECCIÓN D  
Notas  
( 1 ) Los aranceles aduaneros sobre las importaciones en México de productos 
originarios de la Comunidad clasificados bajo estas fracciones no serán su­
periores al 8 %  ad valorem  a partir del día de entrada en vigor de esta 
Decisión hasta el 31 de diciembre de 2002, y estos aranceles ad uaneros 
quedarán eliminados completamente el 1 de enero de 2003.  
( 2 ) Los aranceles aduaneros sobre las importaciones en México de productos 
originarios de la Comunidad clasificados bajo estas fracciones no serán su­
periores al:  
a) 5 %  ad valorem  a partir del día de entrada en vigor de la Decisión hasta 
el 31 de diciembre de 2003;  
b) 4 %  ad valorem  a partir del 1 de enero de 2004 hasta el 31 de diciembre 
de 2005, y  
c) 3 %  ad valorem  a partir del 1 de enero de 2006 hasta el 31 de diciembre 
de 2006.  
Estos aranceles aduaneros quedarán eliminados completamente el 1 de enero 
de 2007.  
( 3 ) La sección C aplicará únicamente a los vehículos que pesen me nos de 
8 864 kg importados en México originarios de la Comunidad que s e clasifi­
can bajo estas fracciones.  
( 4 ) La sección C aplicará a los productos importados en México or iginarios de la 
Comunidad que se clasifican bajo estas fracciones.  
( 5 ) No obstante lo dispuesto en el párrafo 4 del artículo 6, entr e el 1 de enero de 
2002 y el 31 de diciembre de 2006 los aranceles aduaneros aplic ables a las 
importaciones de productos originarios de la Comunidad clasific ados bajo 
esta fracción serán del 10 %  ad valorem , siempre y cuando el comercio 
bilateral entre los Estados Unidos de América y México permanez ca sujeto 
a aranceles aduaneros. Este arancel aduanero quedará eliminado completa­
mente a más tardar el 1 de enero de 2007.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 622  
CALENDARIO DE DESGRAVACIÓN DE MÉXICO  
Fracción  Descripción  Tasa base  Categoría  
01 ANIMALES VIVOS.  
01.01  Caballos, asnos, mulos y burdéganos, vivos.  
– Caballos:  
0101.11  –  –  Reproductores de raza pura.  
0101.11.01  Reproductores de raza pura.  1 0  1  
0101.19  –  –  Los demás.  
0101.19.01  Para saltos o carreras.  2 0  1  
0101.19.02  Sin pedigree para reproducción.  1 0  1  
0101.19.03  Para abasto, cuando la importación la realicen empacadoras tip o Inspección 
Federal.  10 1  
0101.19.99  Los demás.  20 1  
0101.20  –  Asnos, mulos y burdéganos.  
0101.20.01  Asnos, mulos y burdéganos.  2 0  1  
01.02  Animales vivos de la especie bovina.  
0102.10  –  Reproductores de raza pura.  
0102.10.01  Reproductores de raza pura.  Ex.  1  
0102.90  –  Los demás.  
0102.90.01  Vacas lecheras.  Ex.  1  
0102.90.02  Con pedigree o certificado de alto registro, excepto lo compre ndido en la frac­
ción 0102.90.01.  Ex. 1  
0102.90.03  Bovinos para abasto, cuando sean importados por Industrial de Abastos.  5  
0102.90.99  Los demás.  5 
01.03  Animales vivos de la especie porcina.  
0103.10  –  Reproductores de raza pura.  
0103.10.01  Reproductores de raza pura.  Ex.  1  
– Los demás:  
0103.91  –  –  De peso inferior a 50 kg.  
0103.91.01  Con pedigree o certificado de alto registro.  1 0  1  
0103.91.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 623  
Fracción  Descripción  Tasa base  Categoría  
0103.92  –  –  De peso superior o igual a 50 kg.  
0103.92.01  Con pedigree o certificado de alto registro.  1 0  1  
0103.92.02  De peso superior a 110 kg, excepto lo comprendido en la fracci ón 0103.92.01.  2 0  4  
0103.92.99  Los demás.  5 
01.04  Animales vivos de las especies ovina o caprina.  
0104.10  –  De la especie ovina.  
0104.10.01  Con pedigree o certificado de alto registro.  Ex.  1  
0104.10.02  Para abasto.  5 
0104.10.99  Los demás.  5 
0104.20  –  De la especie caprina.  
0104.20.01  Con pedigree o certificado de alto registro.  Ex.  1  
0104.20.99  Los demás.  5 
01.05  Gallos, gallinas, patos, gansos, pavos (gallipavos) y pintadas, de las especies 
domésticas, vivos.  
– De peso inferior o igual a 185 g:  
0105.11  –  –  Gallos y gallinas.  
0105.11.01  Cuando no necesiten alimento durante su transporte.  4 5  1  
0105.11.02  Aves progenitores recién nacidas, con certificado de alto regi stro, 
cuando se importe un máximo de 15,000 cabezas por cada operació n. Ex. 1  
0105.11.99  Los demás.  1 0  3  
0105.12  –  –  Pavos (gallipavos).  
0105.12.01  Pavos (gallipavos).  5 
0105.19  –  –  Los demás.  
0105.19.99  Los demás.  1 0  3  
– Los demás:  
0105.92  –  –  Gallos y gallinas de peso inferior o igual a 2,000 g.  
0105.92.01  Gallos de pelea.  5 
0105.92.99  Los demás.  5 
0105.93  –  –  Gallos y gallinas de peso superior a 2,000 g.  
0105.93.01  Gallos de pelea.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 624  
Fracción  Descripción  Tasa base  Categoría  
0105.93.99  Los demás.  5 
0105.99  –  –  Los demás.  
0105.99.99  Los demás.  5 
01.06  Los demás animales vivos.  
0106.00  Los demás animales vivos.  
0106.00.01  Monos (simios) de las variedades Macacus Rhesus o Macacus Cerc op­
hitecus.  10 1  
0106.00.02  Abejas.  1 0  3  
0106.00.03  Lombriz Rebellus.  1 0  1  
0106.00.04  Venado rojo (Cervus elaphus); gamo (Dama dama).  Ex.  1  
0106.00.05  Ácaros Phytoseiulus persimilis.  Ex.  1  
0106.00.99  Los demás.  2 0  1  
02 CARNES Y DESPOJOS COMESTIBLES.  
02.01  Carne de animales de la especie bovina, fresca o refrigerada.  
0201.10  –  En canales o medias canales.  
0201.10.01  En canales o medias canales.  5  
0201.20  –  Los demás cortes (trozos) sin deshuesar.  
0201.20.99  Los demás cortes (trozos) sin deshuesar.  5  
0201.30  –  Deshuesada.  
0201.30.01  Deshuesada.  5 
02.02  Carne de animales de la especie bovina, congelada.  
0202.10  –  En canales o medias canales.  
0202.10.01  En canales o medias canales.  5  
0202.20  –  Los demás cortes (trozos) sin deshuesar.  
0202.20.99  Los demás cortes (trozos) sin deshuesar.  5  
0202.30  –  Deshuesada.  
0202.30.01  Deshuesada.  5 
02.03  Carne de animales de la especie porcina, fresca, refrigerada o congelada.  
– Fresca o refrigerada:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 625  
Fracción  Descripción  Tasa base  Categoría  
0203.11  –  –  En canales o medias canales.  
0203.11.01  En canales o medias canales.  5  
0203.12  –  –  Jamones, paletas y sus trozos, sin deshuesar.  
0203.12.01  Jamones, paletas y sus trozos, sin deshuesar.  5  
0203.19  –  –  Las demás.  
0203.19.99  Las demás.  5 
– Congelada:  
0203.21  –  –  En canales o medias canales.  
0203.21.01  En canales o medias canales.  5  
0203.22  –  –  Jamones, paletas y sus trozos, sin deshuesar.  
0203.22.01  Jamones, paletas y sus trozos, sin deshuesar.  5  
0203.29  –  –  Las demás.  
0203.29.99  Las demás.  5 
02.04  Carne de animales de las especies ovina o caprina, fresca, refrigerada o 
congelada.  
0204.10  –  Canales o medias canales de cordero, frescas o refrigeradas.  
0204.10.01  Canales o medias canales de cordero, frescas o refrigeradas.  5  
– Las demás carnes de animales de la especie ovina, frescas o re frigeradas:  
0204.21  –  –  En canales o medias canales.  
0204.21.01  En canales o medias canales.  5  
0204.22  –  –  Los demás cortes (trozos) sin deshuesar.  
0204.22.99  Los demás cortes (trozos) sin deshuesar.  5  
0204.23  –  –  Deshuesadas.  
0204.23.01  Deshuesadas.  5 
0204.30  –  Canales o medias canales de cordero, congeladas.  
0204.30.01  Canales o medias canales de cordero, congeladas.  5  
– Las demás carnes de animales de la especie ovina, congeladas:  
0204.41  –  –  En canales o medias canales.  
0204.41.01  En canales o medias canales.  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 626  
Fracción  Descripción  Tasa base  Categoría  
0204.42  –  –  Los demás cortes (trozos) sin deshuesar.  
0204.42.99  Los demás cortes (trozos) sin deshuesar.  5  
0204.43  –  –  Deshuesadas.  
0204.43.01  Deshuesadas.  5 
0204.50  –  Carne de animales de la especie caprina.  
0204.50.01  Carne de animales de la especie caprina.  5  
02.05  Carne de animales de las especies caballar, asnal o mular, fresca, refrige ­
rada o congelada.  
0205.00  Carne de animales de las especies caballar, asnal o mular, fre sca, refrigerada 
o congelada.  
0205.00.01  Carne de animales de las especies caballar, asnal o mular, fre sca, 
refrigerada o congelada.  10 1  
02.06  Despojos comestibles de animales de las especies bovina, porcina, ovina, 
caprina, caballar, asnal o mular, frescos, refrigerados o congelados.  
0206.10  –  De la especie bovina, frescos o refrigerados.  
0206.10.01  De la especie bovina, frescos o refrigerados.  5  
– De la especie bovina, congelados:  
0206.21  –  –  Lenguas.  
0206.21.01  Lenguas.  5 
0206.22  –  –  Hígados.  
0206.22.01  Hígados.  5 
0206.29  –  –  Los demás.  
0206.29.99  Los demás.  5 
0206.30  –  De la especie porcina, frescos o refrigerados.  
0206.30.01  Pieles de cerdo enteras o en recortes, refrigerados, excepto e l cuero 
precocido en trozos («pellets»).  10 3  
0206.30.99  Los demás.  5 
– De la especie porcina, congelados:  
0206.41  –  –  Hígados.  
0206.41.01  Hígados.  5 
0206.49  –  –  Los demás.  
0206.49.01  Pieles de cerdo enteras o en recortes, excepto el cuero precoc ido en 
trozos («pellets»).  Ex. 1  
0206.49.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 627  
Fracción  Descripción  Tasa base  Categoría  
0206.80  –  Los demás, frescos o refrigerados.  
0206.80.99  Los demás, frescos o refrigerados.  5  
0206.90  –  Los demás, congelados.  
0206.90.99  Los demás, congelados.  5  
02.07  Carne y despojos comestibles, de aves de la partida 01.05, frescos, refri ­
gerados o congelados.  
– De gallo o gallina:  
0207.11  –  –  Sin trocear, frescos o refrigerados.  
0207.11.01  Sin trocear, frescos o refrigerados.  5  
0207.12  –  –  Sin trocear, congelados.  
0207.12.01  Sin trocear, congelados.  5  
0207.13  –  –  Trozos y despojos, frescos o refrigerados.  
0207.13.01  Mecánicamente deshuesados.  5  
0207.13.99  Los demás.  5 
0207.14  –  –  Trozos y despojos, congelados.  
0207.14.01  Mecánicamente deshuesados.  5  
0207.14.02  Hígados.  5 
0207.14.99  Los demás.  5 
– De pavo (gallipavo):  
0207.24  –  –  Sin trocear, frescos o refrigerados.  
0207.24.01  Sin trocear, frescos o refrigerados.  5  
0207.25  –  –  Sin trocear, congelados.  
0207.25.01  Sin trocear, congelados.  5  
0207.26  –  –  Trozos y despojos, frescos o refrigerados.  
0207.26.01  Mecánicamente deshuesados.  5  
0207.26.99  Los demás.  5 
0207.27  –  –  Trozos y despojos, congelados.  
0207.27.01  Mecánicamente deshuesados.  5  
0207.27.02  Hígados.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 628  
Fracción  Descripción  Tasa base  Categoría  
0207.27.99  Los demás.  5 
– De pato, ganso o pintada:  
0207.32  –  –  Sin trocear, frescos o refrigerados.  
0207.32.01  Sin trocear, frescos o refrigerados.  5  
0207.33  –  –  Sin trocear, congelados.  
0207.33.01  Sin trocear, congelados.  5  
0207.34  –  –  Hígados grasos, frescos o refrigerados.  
0207.34.01  Hígados grasos, frescos o refrigerados.  1 0  3  
0207.35  –  –  Los demás, frescos o refrigerados.  
0207.35.99  Los demás, frescos o refrigerados.  5  
0207.36  –  –  Los demás, congelados.  
0207.36.01  Hígados.  5 
0207.36.99  Los demás.  5 
02.08  Las demás carnes y despojos comestibles, frescos, refrigerados o congela ­
dos. 
0208.10  –  De conejo o liebre.  
0208.10.01  De conejo o liebre.  1 0  3  
0208.20  –  Ancas (patas) de rana.  
0208.20.01  Ancas (patas) de rana.  1 0  1  
0208.90  –  Los demás.  
0208.90.99  Los demás.  1 0  4  
0208.90.99XX  Carne y demás despojos de venado, frescos, refrigerados o con ­
gelados.  10 3  
02.09  Tocino sin partes magras y grasa de cerdo o de ave, sin fundir ni extraer 
de otro modo, frescos, refrigerados, congelados, salados o en salmuera, 
secos o ahumados.  
0209.00  Tocino sin partes magras y grasa de cerdo o de ave, sin fundir  ni extraer de 
otro modo, frescos, refrigerados, congelados, salados o en salm uera, secos o 
ahumados.  
0209.00.01  De gallo, gallina o pavo (gallipavo).  5  
0209.00.99  Los demás.  5 
02.10  Carne y despojos comestibles, salados o en salmuera, secos o ahumados; 
harina y polvo comestibles, de carne o de despojos.  
– Carne de la especie porcina:  
0210.11  –  –  Jamones, paletas y sus trozos, sin deshuesar.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 629  
Fracción  Descripción  Tasa base  Categoría  
0210.11.01  Jamones, paletas y sus trozos, sin deshuesar.  5  
0210.12  –  –  Tocino entreverado de panza (panceta) y sus trozos.  
0210.12.01  Tocino entreverado de panza (panceta) y sus trozos.  5  
0210.19  –  –  Las demás.  
0210.19.99  Las demás.  5 
0210.20  –  Carne de la especie bovina.  
0210.20.01  Carne de la especie bovina.  5  
0210.90  –  Los demás, incluidos la harina y polvo comestibles, de carne o  de despo­
jos. 
0210.90.01  Vísceras o labios de bovinos, salados o salpresos.  5  
0210.90.02  Pieles de cerdo ahumadas, enteras o en recortes.  5  
0210.90.03  Aves, saladas o en salmuera.  5  
0210.90.99  Los demás.  5 
03 PESCADOS Y CRUSTÁCEOS Y MOLUSCOS Y OTROS INVERTEBRADOS 
ACUÁTICOS.  
03.01  Peces vivos.  
0301.10  –  Peces ornamentales.  
0301.10.01  Peces ornamentales.  1 0  1  
– Los demás peces, vivos:  
0301.91  –  –  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, On­
corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache y 
Oncorhynchus chrysogaster).  
0301.91.01  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apa­
che y Oncorhynchus chrysogaster).  20 1  
0301.92  –  –  Anguilas (Anguilla spp.).  
0301.92.01  Anguilas (Anguilla spp.).  2 0  1  
0301.93  –  –  Carpas.  
0301.93.01  Carpas.  2 0  1  
0301.99  –  –  Los demás.  
0301.99.01  Depredadores, en sus estados de alevines, juveniles y adultos.  2 0  2  
0301.99.99  Los demás.  Ex.  1  
03.02  Pescado fresco o refrigerado, excepto los filetes y demás carne de pescado 
de la partida  03.04 . 
– Salmónidos, excepto los hígados, huevas y lechas:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 630  
Fracción  Descripción  Tasa base  Categoría  
0302.11  –  –  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, On­
corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache y 
Oncorhynchus chrysogaster).  
0302.11.01  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apa­
che y Oncorhynchus chrysogaster).  20 2  
0302.12  –  –  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus cha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisu tch, 
Oncorhynchus masou y Oncorhynchus rhodurus), salmones del Atlán tico 
(Salmo salar) y salmones del Danubio (Hucho hucho).  
0302.12.01  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus ­
cha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus  
kisutch, Oncorhynchus masou y Oncorhynchus rhodurus), salmones 
del Atlántico (Salmo salar) y salmones del Danubio (Hucho hucho ). 20 1  
0302.19  –  –  Los demás.  
0302.19.99  Los demás.  2 0  1  
– Pescados planos (Pleuronéctidos, Bótidos, Cynoglósidos, Soleid os, Escof­
tálmidos y Citáridos), excepto los hígados, huevas y lechas:  
0302.21  –  –  Halibut (fletán) (Reinhardtius hippoglossoides, Hippoglossus h ippoglos­
sus, Hippoglossus stenolepis).  
0302.21.01  Halibut (fletán) (Reinhardtius hippoglossoides, Hippoglossus h ippo­
glossus, Hippoglossus stenolepis).  20 1  
0302.22  –  –  Sollas (Pleuronectes platessa).  
0302.22.01  Sollas (Pleuronectes platessa).  2 0  1  
0302.23  –  –  Lenguados (Solea spp.).  
0302.23.01  Lenguados (Solea spp.).  2 0  1  
0302.29  –  –  Los demás.  
0302.29.99  Los demás.  2 0  1  
– Atunes (del género Thunnus), listados o bonitos de vientre ray ado 
(Euthynnus (Katsuwonus) pelamis), excepto los hígados, huevas y  lechas:  
0302.31  –  –  Albacoras o atunes blancos (Thunnus alalunga).  
0302.31.01  Albacoras o atunes blancos (Thunnus alalunga).  2 0  4 a  
0302.32  –  –  Atunes de aleta amarilla (rabiles) (Thunnus albacares).  
0302.32.01  Atunes de aleta amarilla (rabiles) (Thunnus albacares).  2 0  4 a  
0302.33  –  –  Listados o bonitos de vientre rayado.  
0302.33.01  Listados o bonitos de vientre rayado.  2 0  4 a  
0302.39  –  –  Los demás.  
0302.39.99  Los demás.  2 0  4 a  
0302.40  –  Arenques (Clupea harengus, Clupea pallasii), excepto los hígad os, huevas 
y lechas.  
0302.40.01  Arenques (Clupea harengus, Clupea pallasii), excepto los hígad os, 
huevas y lechas.  20 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 631  
Fracción  Descripción  Tasa base  Categoría  
0302.50  –  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus), exce pto los 
hígados, huevas y lechas.  
0302.50.01  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus), ex­
cepto los hígados, huevas y lechas.  20 1  
– Los demás pescados, excepto los hígados, huevas y lechas:  
0302.61  –  –  Sardinas (Sardina pilchardus, Sardinops spp.), sardinelas (Sar dinella 
spp.) y espadines (Sprattus sprattus).  
0302.61.01  Sardinas (Sardina pilchardus, Sardinops spp.) sardinelas (Sard inella 
spp.) y espadines (Sprattus sprattus).  20 4 a  
0302.62  –  –  Eglefinos (Melanogrammus aeglefinus).  
0302.62.01  Eglefinos (Melanogrammus aeglefinus).  2 0  1  
0302.63  –  –  Carboneros (Pollachius virens).  
0302.63.01  Carboneros (Pollachius virens).  2 0  1  
0302.64  –  –  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap oni­
cus).  
0302.64.01  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap o­
nicus).  20 1  
0302.65  –  –  Escualos.  
0302.65.01  Escualos.  2 0  2  
0302.66  –  –  Anguilas (Anguilla spp.).  
0302.66.01  Anguilas (Anguilla spp.).  2 0  1  
0302.69  –  –  Los demás.  
0302.69.01  Merluza.  1 0  3  
0302.69.99  Los demás.  2 0  3  
0302.70  –  Hígados, huevas y lechas.  
0302.70.01  Hígados, huevas y lechas.  2 0  1  
03.03  Pescado congelado, excepto los filetes y demás carne de pescado de la 
partida  03.04 . 
0303.10  –  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus cha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisu tch, 
Oncorhynchus masou y Oncorhynchus rhodurus), excepto los hígado s, 
huevas y lechas.  
0303.10.01  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus ­
cha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus  
kisutch, Oncorhynchus masou y Oncorhynchus rhodurus), excepto 
los hígados, huevas y lechas.  20 1  
– Los demás salmónidos, excepto los hígados, huevas y lechas:  
0303.21  –  –  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, On­
corhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache y 
Oncorhynchus chrysogaster).  
0303.21.01  Truchas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clark i, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apa­
che y Oncorhynchus chrysogaster).  20 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 632  
Fracción  Descripción  Tasa base  Categoría  
0303.22  –  –  Salmones del Atlántico (Salmo salar) y salmones del Danubio (H ucho 
hucho).  
0303.22.01  Salmones del Atlántico (Salmo salar) y salmones del Danubio (H u­
cho hucho).  20 1  
0303.29  –  –  Los demás.  
0303.29.99  Los demás.  2 0  1  
– Pescados planos (Pleuronéctidos, Bótidos, Cynoglósidos, Soleid os, Escof­
tálmidos y Citáridos), excepto los hígados, huevas y lechas:  
0303.31  –  –  Halibut (fletán) (Reinhardtius hippoglossoides, Hippoglossus h ippoglos­
sus, Hippoglossus stenolepis).  
0303.31.01  Halibut (fletán) (Reinhardtius hippoglossoides, Hippoglossus h ippo­
glossus, Hippoglossus stenolepis).  20 1  
0303.32  –  –  Sollas (Pleuronectes platessa).  
0303.32.01  Sollas (Pleuronectes platessa).  2 0  1  
0303.33  –  –  Lenguados (Solea spp.).  
0303.33.01  Lenguados (Solea spp.).  2 0  1  
0303.39  –  –  Los demás.  
0303.39.99  Los demás.  2 0  1  
– Atunes (del género Thunnus), listados o bonitos de vientre ray ado 
(Euthynnus (Katsuwonus) pelamis), excepto los hígados, huevas y  lechas:  
0303.41  –  –  Albacoras o atunes blancos (Thunnus alalunga).  
0303.41.01  Albacoras o atunes blancos (Thunnus alalunga).  2 0  4 a  
0303.42  –  –  Atunes de aleta amarilla (rabiles) (Thunnus albacares).  
0303.42.01  Atunes de aleta amarilla (rabiles) (Thunnus albacares).  2 0  4 a  
0303.43  –  –  Listados o bonitos de vientre rayado.  
0303.43.01  Listados o bonitos de vientre rayado.  2 0  4 a  
0303.49  –  –  Los demás.  
0303.49.99  Los demás.  2 0  4 a  
0303.50  –  Arenques (Clupea harengus, Clupea pallasii), excepto los hígad os, huevas 
y lechas.  
0303.50.01  Arenques (Clupea harengus, Clupea pallasii), excepto los hígad os, 
huevas y lechas.  20 1  
0303.60  –  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus), exce pto los 
hígados, huevas y lechas.  
0303.60.01  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus), ex­
cepto los hígados, huevas y lechas.  20 1  
– Los demás pescados, excepto los hígados, huevas y lechas:  
0303.71  –  –  Sardinas (Sardina pilchardus, Sardinops spp.), sardinelas (Sar dinella 
spp.) y espadines (Sprattus sprattus).  
0303.71.01  Sardinas (Sardina pilchardus, Sardinops spp.), sardinelas (Sar dinella 
spp.) y espadines (Sprattus sprattus).  20 4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 633  
Fracción  Descripción  Tasa base  Categoría  
0303.72  –  –  Eglefinos (Melanogrammus aeglefinus).  
0303.72.01  Eglefinos (Melanogrammus aeglefinus).  2 0  1  
0303.73  –  –  Carboneros (Pollachius virens).  
0303.73.01  Carboneros (Pollachius virens).  2 0  1  
0303.74  –  –  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap oni­
cus).  
0303.74.01  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap o­
nicus).  20 4 a  
0303.75  –  –  Escualos.  
0303.75.01  Escualos.  2 0  3  
0303.76  –  –  Anguilas (Anguilla spp.).  
0303.76.01  Anguilas (Anguilla spp.).  1 0  1  
0303.77  –  –  Róbalos (Dicentrarchus labrax, Dicentrarchus punctatus).  
0303.77.01  Róbalos (Dicentrarchus labrax, Dicentrarchus punctatus).  2 0  4 a  
0303.78  –  –  Merluzas (Merluccius spp. y Urophycis spp.).  
0303.78.01  Merluzas (Merluccius spp. y Urophycis spp.).  1 0  1  
0303.79  –  –  Los demás.  
0303.79.99  Los demás.  2 0  2  
0303.80  –  Hígados, huevas y lechas.  
0303.80.01  Hígados, huevas y lechas.  2 0  1  
03.04  Filetes y demás carne de pescado (incluso picada), frescos, refrigerados o 
congelados.  
0304.10  –  Frescos o refrigerados.  
0304.10.01  Frescos o refrigerados.  2 0  2  
0304.20  –  Filetes congelados.  
0304.20.01  Filetes congelados.  2 0  4 a  
0304.20.01AA  De trucha o salmón.  2 0  2  
0304.20.01BB  De merluza.  2 0  3  
0304.90  –  Los demás.  
0304.90.99  Los demás.  2 0  1  
03.05  Pescado seco, salado o en salmuera; pescado ahumado, incluso cocido 
antes o durante el ahumado; harina, polvo y  «pellets»  de pescado, aptos 
para la alimentación humana.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 634  
Fracción  Descripción  Tasa base  Categoría  
0305.10  –  Harina, polvo y «pellets» de pescado, aptos para la alimentaci ón humana.  
0305.10.01  Harina, polvo y «pellets» de pescado, aptos para la alimentaci ón 
humana.  20 2  
0305.20  –  Hígados, huevas y lechas, secos, ahumados, salados o en salmue ra. 
0305.20.01  Hígados, huevas y lechas, secos, ahumados, salados o en salmue ra. 2 0  1  
0305.30  –  Filetes de pescado, secos, salados o en salmuera, sin ahumar.  
0305.30.01  Filetes de pescado, secos, salados o en salmuera, sin ahumar.  2 0  2  
– Pescado ahumado, incluidos los filetes:  
0305.41  –  –  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus cha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisu tch, 
Oncorhynchus masou y Oncorhynchus rhodurus), salmones del Atlán tico 
(Salmo salar) y salmones del Danubio (Huchohucho).  
0305.41.01  Salmones del Pacífico (Oncorhynchus nerka, Oncorhynchus gorbus ­
cha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus  
kisutch, Oncorhynchus masou y Oncorhynchus rhodurus), salmones 
del Atlántico (Salmo salar) y salmones del Danubio (Hucho hucho ). 20 1  
0305.42  –  –  Arenques (Clupea harengus, Clupea pallasii).  
0305.42.01  Arenques (Clupea harengus, Clupea pallasii).  2 0  1  
0305.49  –  –  Los demás.  
0305.49.01  Merluzas ahumadas.  2 0  1  
0305.49.99  Los demás.  2 0  1  
– Pescado seco, incluso salado, sin ahumar:  
0305.51  –  –  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus).  
0305.51.01  Bacalao de la variedad «ling» (molva-molva).  2 0  1  
0305.51.99  Los demás.  2 0  1  
0305.59  –  –  Los demás.  
0305.59.01  Merluzas.  2 0  1  
0305.59.99  Los demás.  2 0  2  
– Pescado salado sin secar ni ahumar y pescado en salmuera:  
0305.61  –  –  Arenques (Clupea harengus, Clupea pallasii).  
0305.61.01  Arenques (Clupea harengus, Clupea pallasii).  2 0  1  
0305.62  –  –  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus).  
0305.62.01  Bacalaos (Gadus morhua, Gadus ogac, Gadus macrocephalus).  2 0  1  
0305.63  –  –  Anchoas (Engraulis spp.).  
0305.63.01  Anchoas (Engraulis spp.).  2 0  1  
0305.69  –  –  Los demás.  
0305.69.99  Los demás  2 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 635  
Fracción  Descripción  Tasa base  Categoría  
03.06  Crustáceos, incluso pelados, vivos, frescos, refrigerados, congelados, secos, 
salados o en salmuera; crustáceos sin pelar, cocidos en agua o vapor, 
incluso refrigerados, congelados, secos, salados o en salmuera; harina, 
polvo y  «pellets»  de crustáceos, aptos para la alimentación humana.  
– Congelados:  
0306.11  –  –  Langostas (Palinurus spp., Panulirus spp., Jasus spp.).  
0306.11.01  Langostas (Palinurus spp., Panulirus spp., Jasus spp.).  2 0  2  
0306.12  –  –  Bogavantes (Homarus spp.).  
0306.12.01  Bogavantes (Homarus spp.).  2 0  2  
0306.13  –  –  Camarones, langostinos y demás Decápodos natantia.  
0306.13.01  Camarones, langostinos y demás Decápodos natantia.  2 0  2  
0306.13.01XX  De la especie  «Crangon» . 2 0  4 a  
0306.14  –  –  Cangrejos (excepto los macruros).  
0306.14.01  Cangrejos (excepto los macruros).  2 0  1  
0306.19  –  –  Los demás, incluidos la harina, polvo y «pellets» de crustáceo s, aptos 
para la alimentación humana.  
0306.19.99  Los demás, incluidos la harina, polvo y «pellets» de crustáceo s, aptos 
para la alimentación humana.  20 1  
– Sin congelar:  
0306.21  –  –  Langostas (Palinurus spp., Panulirus spp., Jasus spp.).  
0306.21.01  Langostas (Palinurus spp., Panulirus spp., Jasus spp.).  2 0  2  
0306.22  –  –  Bogavantes (Homarus spp.).  
0306.22.01  Bogavantes (Homarus spp.).  2 0  2  
0306.23  –  –  Camarones, langostinos y demás Decápodos natantia.  
0306.23.01  Reproductores y postlarvas de camarones peneidos y langostinos  para 
acuacultura.  Ex. 1  
0306.23.99  Los demás.  2 0  2  
0306.24  –  –  Cangrejos (excepto los macruros).  
0306.24.01  Cangrejos (excepto los macruros).  2 0  1  
0306.29  –  –  Los demás, incluidos la harina, polvo y «pellets» de crustáceo s, aptos 
para la alimentación humana.  
0306.29.99  Los demás, incluidos la harina, polvo y «pellets» de crustáceo s, aptos 
para la alimentación humana.  20 2  
03.07  Moluscos, incluso separados de sus valvas, vivos, frescos, refrigerados, 
congelados, secos, salados o en salmuera; invertebrados acuáticos, excepto 
los crustáceos y moluscos, vivos, frescos, refrigerados, congelados, secos, 
salados o en salmuera; harina, polvo y  «pellets»  de invertebrados acuáti ­
cos, excepto los crustáceos, aptos para la alimentación humana.  
0307.10  –  Ostras.  
0307.10.01  Ostras.  2 0  2  
– Veneras (vieiras), volandeiras y demás moluscos de los géneros  Pecten, 
Chlamys o Placopecten:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 636  
Fracción  Descripción  Tasa base  Categoría  
0307.21  –  –  Vivos, frescos o refrigerados.  
0307.21.01  Vivos, frescos o refrigerados.  2 0  2  
0307.29  –  –  Los demás.  
0307.29.99  Los demás.  2 0  1  
– Mejillones (Mytilus spp., Perna spp.):  
0307.31  –  –  Vivos, frescos o refrigerados.  
0307.31.01  Vivos, frescos o refrigerados.  2 0  1  
0307.39  –  –  Los demás.  
0307.39.99  Los demás.  2 0  1  
– Jibias (Sepia officinalis, Rossia macrosoma) y globitos (Sepio la spp.); 
calamares y potas (Ommastrephes spp., Loligo spp., Nototodarus spp., 
Sepioteuthis spp.):  
0307.41  –  –  Vivos, frescos o refrigerados.  
0307.41.01  Calamares.  2 0  1  
0307.41.99  Los demás.  2 0  1  
0307.49  –  –  Los demás.  
0307.49.01  Calamares.  2 0  1  
0307.49.99  Los demás.  2 0  1  
– Pulpos (Octopus spp.):  
0307.51  –  –  Vivos, frescos o refrigerados.  
0307.51.01  Vivos, frescos o refrigerados.  2 0  1  
0307.59  –  –  Los demás.  
0307.59.99  Los demás.  2 0  1  
0307.60  –  Caracoles, excepto los de mar.  
0307.60.01  Caracoles, excepto los de mar.  2 0  1  
– Los demás, incluidos la harina, polvo y «pellets» de invertebr ados acuá­
ticos, excepto los crustáceos, aptos para la alimentación human a: 
0307.91  –  –  Vivos, frescos o refrigerados.  
0307.91.01  Vivos, frescos o refrigerados.  2 0  2  
0307.99  –  –  Los demás.  
0307.99.99  Los demás.  2 0  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 637  
Fracción  Descripción  Tasa base  Categoría  
04 LECHE Y PRODUCTOS LÁCTEOS; HUEVO DE AVE; MIEL NATURAL; 
PRODUCTOS COMESTIBLES DE ORIGEN ANIMAL NO EXPRESADOS NI 
COMPRENDIDOS EN OTRAS PARTIDAS.  
04.01  Leche y nata (crema), sin concentrar, sin adición de azúcar ni otro edul ­
corante.  
0401.10  –  Con un contenido de materias grasas inferior o igual al 1 % en  peso.  
0401.10.01  En envases herméticos.  5  
0401.10.99  Los demás.  5 
0401.20  –  Con un contenido de materias grasas superior al 1 % pero infer ior o igual 
al 6 % en peso.  
0401.20.01  En envases herméticos.  5  
0401.20.99  Los demás.  5 
0401.30  –  Con un contenido de materias grasas superior al 6 % en peso.  
0401.30.01  En envases herméticos.  5  
0401.30.99  Los demás.  5 
04.02  Leche y nata (crema), concentradas o con adición de azúcar u otro edul ­
corante.  
0402.10  –  En polvo, gránulos o demás formas sólidas, con un contenido de  materias 
grasas inferior o igual al 1.5 % en peso.  
0402.10.01  Leche en polvo o en pastillas.  5  
0402.10.99  Los demás.  5 
– En polvo, gránulos o demás formas sólidas, con un contenido de  materias 
grasas superior al 1.5 % en peso:  
0402.21  –  –  Sin adición de azúcar ni otro edulcorante.  
0402.21.01  Leche en polvo o en pastillas.  5  
0402.21.99  Los demás.  5 
0402.29  –  –  Las demás.  
0402.29.99  Las demás.  5 
– Las demás:  
0402.91  –  –  Sin adición de azúcar ni otro edulcorante.  
0402.91.01  Leche evaporada.  5 
0402.91.99  Las demás.  5 
0402.99  –  –  Las demás.  
0402.99.01  Leche condensada.  5 
0402.99.99  Las demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 638  
Fracción  Descripción  Tasa base  Categoría  
04.03  Suero de mantequilla; leche y nata (crema) cuajadas, yogur, kéfir y demás 
leches y natas (cremas), fermentadas o acidificadas, incluso concentrados, 
con adición de azúcar u otro edulcorante, aromatizados o con frutas u 
otros frutos o cacao.  
0403.10  –  Yogur.  
0403.10.01  Yogur.  5 
0403.90  –  Los demás.  
0403.90.99  Los demás.  5 
04.04  Lactosuero, incluso concentrado o con adición de azúcar u otro edulcoran ­
te; productos constituidos por los componentes naturales de la leche, in ­
cluso con adición de azúcar u otro edulcorante, no expresados ni com ­
prendidos en otra parte.  
0404.10  Lactosuero, aunque esté modificado, incluso concentrado o con adición de 
azúcar u otro edulcorante.  
0404.10.01  Suero de leche en polvo, con contenido de proteínas igual o in ferior 
a 12.5 %.  5 
0404.10.99  Los demás.  5 
0404.90  –  –  Los demás.  
0404.90.99  Los demás.  5 
04.05  Mantequilla y demás materias grasas de la leche; pastas lácteas para 
untar.  
0405.10  –  Mantequilla.  
0405.10.01  Mantequilla, cuando el peso incluido el envase inmediato sea i nferior 
o igual a 1 kg.  5 
0405.10.99  Los demás.  5 
0405.20  –  Pastas lácteas para untar.  
0405.20.01  Pastas lácteas para untar.  5  
0405.90  –  Las demás.  
0405.90.01  Grasa butírica deshidratada.  Ex.  1  
0405.90.99  Los demás.  5 
04.06  Quesos y requesón.  
0406.10  –  Queso fresco (sin madurar), incluido el del lactosuero, y requ esón.  
0406.10.01  Queso fresco (sin madurar), incluido el del lactosuero, y requ esón.  5  
0406.20  –  Queso de cualquier tipo, rallado o en polvo.  
0406.20.01  Queso de cualquier tipo, rallado o en polvo.  5  
0406.30  –  Queso fundido, excepto el rallado o en polvo.  
0406.30.01  Queso fundido, excepto el rallado o en polvo, con un contenido  en 
peso de materias grasas inferior o igual al 36 % y con un conte nido 
en materias grasas medido en peso del extracto seco superior al  
48 %, presentados en envases de un contenido neto superior a 1 kg. 5 
0406.30.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 639  
Fracción  Descripción  Tasa base  Categoría  
0406.40  –  Queso de pasta azul.  
0406.40.01  Queso de pasta azul.  5  
0406.90  –  Los demás quesos.  
0406.90.01  Queso de pasta dura, denominado Sardo, cuando su presentación así 
lo indique.  5 
0406.90.02  Queso de pasta dura, denominado Reggiano o Reggianito, cuando su 
presentación así lo indique.  5 
0406.90.03  Queso de pasta blanda, tipo Colonia, cuando su composición sea : 
humedad de 35.5 % a 37.7 %, cenizas de 3.2 % a 3.3 %, grasas de  
29.0 % a 30.8 %, proteínas de 25.0 % a 27.5 %, cloruros de 1.3 % a 
2.7 % y acidez de 0.8 % a 0.9 % en ácido láctico.  5 
0406.90.04  Quesos duros o semiduros con un contenido en peso de materias 
grasas inferior o igual al 40 %: con un contenido en peso de ag ua, 
en la materia no grasa, inferior o igual al 47 %, denominados G rana 
o Parmegiano-reggiano; o con un contenido en peso de agua, en l a 
materia no grasa, superior al 47 % sin exceder de 72 %, denomin ados 
Danbo, Edam, Fontal, Fontina, Fynbo, Gouda, Havarti, Maribo, Sa m­
soe, Esrom, Itálico, Kernhem, Saint-Nectaire, Saint-Paulin o Ta leg­
gio. 5 
0406.90.05  Queso tipo «petit suisse», cuando su composición sea: humedad de 
68 % a 70 %, grasa de 6 % a 8 % (en base humeda), extracto seco  de 
30 % a 32 %, proteína mínima de 6 %, y fermentos con o sin adic ión 
de frutas, azúcares, verduras, chocolate o miel.  5 
0406.90.06  Queso tipo Egmont, cuyas características sean: grasa mínima (e n 
materia seca) 45 %, humedad máxima 40 %, materia seca mínima 
60 %, mínimo de sal en la humedad 3.9 %.  5 
0406.90.99  Los demás.  5 
04.07  Huevos de ave con cáscara (cascarón), frescos, conservados o cocidos.  
0407.00  Huevos de ave con cáscara (cascarón), frescos, conservados o c ocidos.  
0407.00.01  Huevos frescos, incluso fértil.  5  
0407.00.02  Huevos congelados.  5  
0407.00.99  Los demás.  5 
04.08  Huevos de ave sin cáscara (cascarón) y yemas de huevo, frescos, secos, 
cocidos en agua o vapor, moldeados, congelados o conservados de otro 
modo, incluso con adición de azúcar u otro edulcorante.  
– Yemas de huevo:  
0408.11  –  –  Secas.  
0408.11.01  Secas.  5 
0408.19  –  –  Las demás.  
0408.19.99  Las demás.  5 
– Los demás:  
0408.91  –  –  Secos.  
0408.91.01  Congelados o en polvo.  5  
0408.91.99  Los demás.  5 
0408.99  –  –  Los demás.  
0408.99.01  Congelados.  5 
0408.99.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 640  
Fracción  Descripción  Tasa base  Categoría  
04.09  Miel natural.  
0409.00  Miel natural.  
0409.00.01  Miel natural.  2 0  1  
04.10  Productos comestibles de origen animal no expresados ni comprendidos en 
otra parte.  
0410.00  Productos comestibles de origen animal no expresados ni compre ndidos en 
otra parte.  
0410.00.01  Productos comestibles de origen animal no expresados ni compre n­
didos en otra parte.  5 
05 LOS DEMÁS PRODUCTOS DE ORIGEN ANIMAL NO EXPRESADOS NI 
COMPRENDIDOS EN OTRAS PARTIDAS.  
05.01  Cabello en bruto, incluso lavado o desgrasado; desperdicios de cabello.  
0501.00  Cabello en bruto, incluso lavado o desgrasado; desperdicios de  cabello.  
0501.00.01  Cabello en bruto, incluso lavado o desgrasado; desperdicios de  cabello.  2 0  2  
05.02  Cerdas de cerdo o de jabalí; pelo de tejón y demás pelos de cepillería; 
desperdicios de dichas cerdas o pelos.  
0502.10  –  Cerdas de cerdo o de jabalí y sus desperdicios.  
0502.10.01  Cerdas de cerdo o de jabalí y sus desperdicios.  Ex.  1  
0502.90  –  Los demás.  
0502.90.99  Los demás.  1 0  3  
05.03  Crin y sus desperdicios, incluso en capas con soporte o sin él.  
0503.00  Crin y sus desperdicios, incluso en capas con soporte o sin él . 
0503.00.01  Crin y sus desperdicios, incluso en capas con soporte o sin él . 1 0  2  
05.04  Tripas, vejigas y estómagos de animales, excepto los de pescado, enteros o 
en trozos, frescos, refrigerados, congelados, salados o en salmuera, secos o 
ahumados.  
0504.00  Tripas, vejigas y estómagos de animales, excepto los de pescad o, enteros o 
en trozos, frescos, refrigerados, congelados, salados o en salm uera, secos o 
ahumados.  
0504.00.01  Tripas, vejigas y estómagos de animales, excepto los de pescad o, 
enteros o en trozos, frescos, refrigerados, congelados, salados  o en 
salmuera, secos o ahumados.  5 
05.05  Pieles y demás partes de ave, con sus plumas o su plumón, plumas y partes 
de plumas (incluso recortadas) y plumón, en bruto o simplemente.  
0505.10  –  Plumas de las utilizadas para relleno; plumón.  
0505.10.01  Plumas de las utilizadas para relleno; plumón.  1 0  2  
0505.90  –  Los demás.  
0505.90.01  Plumas y partes de plumas (incluso recortadas), en bruto o sim ple­
mente limpiadas, desinfectadas o preparadas para su conservació n; 
polvo y desperdicios de plumas o de partes de plumas.  10 2  
0505.90.99  Los demás.  1 0  2  
05.06  Huesos y núcleos córneos, en bruto, desgrasados, simplemente preparados 
(pero sin cortar en forma determinada), acidulados o desgelatinizados; 
polvo y desperdicios de estas materias.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 641  
Fracción  Descripción  Tasa base  Categoría  
0506.10  –  Oseína y huesos acidulados.  
0506.10.01  Oseína y huesos acidulados.  1 0  2  
0506.90  –  Los demás.  
0506.90.99  Los demás.  1 0  2  
05.07  Marfil, concha (caparazón) de tortuga, ballenas de mamíferos marinos 
(incluidas las barbas), cuernos, astas, cascos, pezuñas, uñas, garras y 
picos, en bruto o simplemente preparados, pero sin cortar en forma deter ­
minada; polvo y desperdicios de estas materias.  
0507.10  –  Marfil; polvo y desperdicios de marfil.  
0507.10.01  Marfil; polvo y desperdicios de marfil.  1 0  2  
0507.90  –  Los demás.  
0507.90.01  Conchas (caparazones) y pezuñas, de tortuga y sus recortes o d es­
perdicios.  10 4  
0507.90.99  Los demás.  1 0  4  
05.08  Coral y materias similares, en bruto o simplemente preparados, pero sin 
otro trabajo; valvas y caparazones de moluscos, crustáceos o equinoder ­
mos, y jibiones, en bruto o simplemente preparados, pero sin cortar en 
forma determinada, sus polvos y desperdicios.  
0508.00  Coral y materias similares, en bruto o simplemente preparados,  pero sin otro 
trabajo; valvas y caparazones de moluscos, crustáceos o equinod ermos, y 
jibiones, en bruto o simplemente preparados, pero sin cortar en  forma 
determinada, sus polvos y desperdicios.  
0508.00.01  Corales.  1 0  2  
0508.00.99  Los demás.  1 0  1  
05.09  Esponjas naturales de origen animal.  
0509.00  Esponjas naturales de origen animal.  
0509.00.01  Esponjas naturales de origen animal.  2 0  1  
05.10  Ámbar gris, castóreo, algalia y almizcle; cantáridas; bilis, incluso deseca ­
da; glándulas y demás sustancias de origen animal utilizadas para la 
preparación de productos farmacéuticos, frescas, refrigeradas, congeladas 
o conservadas provisionalmente de otra forma.  
0510.00  Ámbar gris, castóreo, algalia y almizcle; cantáridas; bilis, i ncluso desecada; 
glándulas y demás sustancias de origen animal utilizadas para l a preparación 
de productos farmacéuticos, frescas, refrigeradas, congeladas o  conservadas 
provisionalmente de otra forma.  
0510.00.01  Glándulas.  1 0  1  
0510.00.02  Almizcle.  1 0  1  
0510.00.03  Civeta.  1 0  1  
0510.00.99  Los demás.  1 0  1  
05.11  Productos de origen animal no expresados ni comprendidos en otra parte; 
animales muertos de los Capítulos 1 o 3, impropios para la alimentación 
humana.  
0511.10  –  Semen de bovino.  
0511.10.01  Semen de bovino.  Ex.  1  
– Los demás:  
0511.91  –  –  Productos de pescado o de crustáceos, moluscos o demás inverte brados 
acuáticos; animales muertos del Capítulo 3.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 642  
Fracción  Descripción  Tasa base  Categoría  
0511.91.01  Desperdicios de pescados.  2 0  1  
0511.91.02  Quistes de artemia (incluso enlatados al vacío), poliquetos y krill 
para acuacultura.  Ex. 1  
0511.91.99  Los demás.  2 0  1  
0511.99  –  –  Los demás.  
0511.99.01  Cochinillas (Grana Kermes), enteras o en polvo.  1 0  1  
0511.99.02  Tendones y nervios; recortes y otros desperdicios análogos.  1 0  1  
0511.99.03  Semen.  Ex.  1  
0511.99.04  Huevas fecundadas, semillas, larvas y embriones de especies ac uáti­
cas para acuacultura.  Ex. 1  
0511.99.05  Embriones de las especies de ganado bovino, equino, porcino, o vino 
y caprino.  Ex. 1  
0511.99.99  Los demás.  1 0  1  
06 PLANTAS VIVAS Y PRODUCTOS DE LA FLORICULTURA.  
06.01  Bulbos, cebollas, tubérculos, raíces tuberosas, turiones y rizomas, en re ­
poso vegetativo, en vegetación o en flor; plantas y raíces de achicoria, 
excepto las raíces de la partida  12.12 . 
0601.10  –  Bulbos, cebollas, tubérculos, raíces tuberosas, turiones y riz omas, en re­
poso vegetativo.  
0601.10.01  Bulbos de gladiolas.  Ex.  1  
0601.10.02  Bulbos de tulipanes.  Ex.  1  
0601.10.03  Bulbos de hiyacinth.  Ex.  1  
0601.10.04  Bulbos de lilies.  Ex.  1  
0601.10.05  Bulbos de narcisos.  Ex.  1  
0601.10.06  Azafrán.  Ex.  1  
0601.10.99  Los demás.  Ex.  1  
0601.20  –  Bulbos, cebollas, tubérculos, raíces tuberosas, turiones y riz omas, en ve­
getación o en flor; plantas y raíces de achicoria.  
0601.20.01  Bulbos de gladiolas.  1 0  1  
0601.20.02  Raíces de achicoria.  1 0  1  
0601.20.03  Bulbos de tulipanes.  1 0  1  
0601.20.04  Bulbos de hiyacinth.  1 0  1  
0601.20.05  Bulbos de lilies.  1 0  1  
0601.20.06  Bulbos de narcisos.  1 0  1  
0601.20.07  Azafrán.  1 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 643  
Fracción  Descripción  Tasa base  Categoría  
0601.20.99  Los demás.  1 0  1  
06.02  Las demás plantas vivas (incluidas sus raíces), esquejes e injertos; blanco 
de setas.  
0602.10  –  Esquejes sin enraizar e injertos.  
0602.10.01  Esquejes sin enraizar e injertos.  Ex.  1  
0602.20  –  Árboles, arbustos y matas, de frutas o de otros frutos comesti bles, incluso 
injertados.  
0602.20.01  Arboles o arbustos frutales.  1 0  1  
0602.20.02  Plantas para injertar (barbados) con longitud inferior o igual  a 80 
centímetros.  10 1  
0602.20.03  Estacas de vid.  1 0  1  
0602.20.99  Los demás.  1 0  1  
0602.30  –  Rododendros y azaleas, incluso injertados.  
0602.30.01  Rododendros y azaleas, incluso injertados.  1 0  1  
0602.40  –  Rosales, incluso injertados.  
0602.40.01  Estacas, plantas o plántulas de rosales, con o sin raíz, inclu so injer­
tados.  Ex. 1  
0602.40.99  Los demás.  1 0  1  
0602.90  –  Los demás.  
0602.90.01  Blanco de setas.  1 0  1  
0602.90.02  Arboles o arbustos forestales.  1 0  1  
0602.90.03  Plantones para injertar (barbados), con longitud inferior o ig ual a 80 
centímetros.  10 1  
0602.90.04  Plantas con raíces primordiales.  1 0  1  
0602.90.05  Yemas.  1 0  1  
0602.90.06  Esquejes con raíz.  Ex.  1  
0602.90.07  Plantas vivas acuáticas, incluidos sus bulbos y sus partes, pa ra acua­
cultura.  Ex. 1  
0602.90.99  Los demás.  1 0  1  
06.03  Flores y capullos, cortados para ramos o adornos, frescos, secos, blan ­
queados, teñidos, impregnados o preparados de otra forma.  
0603.10  –  Frescos.  
0603.10.01  Flores frescas.  2 0  1  
0603.10.99  Los demás.  2 0  1  
0603.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 644  
Fracción  Descripción  Tasa base  Categoría  
0603.90.99  Los demás.  2 0  1  
06.04  Follaje, hojas, ramas y demás partes de plantas, sin flores ni capullos, y 
hierbas, musgos y líquenes, para ramos o adornos, frescos, secos, blan ­
queados, teñidos, impregnados o preparados de otra forma.  
0604.10  –  Musgos y líquenes.  
0604.10.01  Musgo del género Sphagnum.  Ex.  1  
0604.10.99  Los demás.  2 0  1  
– Los demás:  
0604.91  –  –  Frescos.  
0604.91.01  Follajes u hojas.  2 0  1  
0604.91.99  Los demás.  2 0  1  
0604.99  –  –  Los demás.  
0604.99.01  Árboles de Navidad.  2 0  1  
0604.99.99  Los demás.  2 0  1  
07 LEGUMBRES Y HORTALIZAS, PLANTAS, RAÍCES Y TUBÉRCULOS ALIMEN ­
TICIOS.  
07.01  Papas (patatas) frescas o refrigeradas.  
0701.10  –  Para siembra.  
0701.10.01  Para siembra.  Ex.  1  
0701.90  –  Las demás.  
0701.90.99  Las demás.  5 
07.02  Tomates frescos o refrigerados.  
0702.00  –  Tomates frescos o refrigerados.  
0702.00.01  Tomates «Cherry».  1 0  1  
0702.00.99  Los demás.  1 0  1  
07.03  Cebollas, chalotes, ajos, puerros y demás hortalizas (incluso silvestres) 
aliáceas, frescos o refrigerados.  
0703.10  –  Cebollas y chalotes.  
0703.10.01  Cebollas.  1 0  1  
0703.10.99  Los demás.  1 0  1  
0703.20  –  Ajos.  
0703.20.01  Para siembra.  1 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 645  
Fracción  Descripción  Tasa base  Categoría  
0703.20.99  Los demás.  1 0  1  
0703.90  –  Puerros y demás hortalizas aliáceas.  
0703.90.01  Puerros y demás hortalizas aliáceas.  1 0  1  
07.04  Coles, incluidos los repollos, coliflores, coles rizadas, colinabos y produc ­
tos comestibles similares del género Brassica, frescos o refrigerados.  
0704.10  –  Coliflores y brécoles («broccoli»).  
0704.10.01  Cortados.  1 0  1  
0704.10.02  Brócoli («broccoli») germinado.  1 0  1  
0704.10.99  Los demás.  1 0  1  
0704.20  –  Coles de Bruselas (repollitos).  
0704.20.01  Coles de Bruselas (repollitos).  1 0  1  
0704.90  –  Los demás.  
0704.90.01  «Kohlrabi», «kale» y similares.  1 0  1  
0704.90.99  Los demás.  1 0  1  
07.05  Lechugas (Lactuca sativa) y achicorias, comprendidas la escarola y la 
endibia (Cichorium spp.), frescas o refrigeradas.  
– Lechugas:  
0705.11  –  –  Repolladas.  
0705.11.01  Repolladas.  1 0  1  
0705.19  –  –  Las demás.  
0705.19.99  Las demás  1 0  1  
– Achicorias, comprendidas la escarola y la endibia:  
0705.21  –  –  Endibia «witloof» (Cichorium intybus var. foliosum).  
0705.21.01  Endibia «witloof» (Cichorium intybus var. foliosum).  1 0  1  
0705.29  –  –  Las demás.  
0705.29.99  Las demás.  1 0  1  
07.06  Zanahorias, nabos, remolachas para ensalada, salsifíes, apionabos, rába ­
nos y raíces comestibles similares, frescos o refrigerados.  
0706.10  –  Zanahorias y nabos.  
0706.10.01  Zanahorias y nabos.  1 0  1  
0706.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 646  
Fracción  Descripción  Tasa base  Categoría  
0706.90.99  Los demás.  1 0  1  
07.07  Pepinos y pepinillos, frescos o refrigerados.  
0707.00  Pepinos y pepinillos, frescos o refrigerados.  
0707.00.01  Pepinos y pepinillos, frescos o refrigerados.  1 0  1  
07.08  Hortalizas (incluso silvestres) de vaina, aunque estén desvainadas, frescas o 
refrigeradas.  
0708.10  –  Chícharos (guisantes, arvejas) (Pisum sativum).  
0708.10.01  Chícharos (guisantes, arvejas) (Pisum sativum).  1 0  1  
0708.20  –  Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus spp.).  
0708.20.01  Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus 
spp.).  10 1  
0708.90  –  Las demás.  
0708.90.99  Las demás.  1 0  1  
07.09  Las demás hortalizas (incluso silvestres), frescas o refrigeradas.  
0709.10  –  Alcachofas (alcauciles).  
0709.10.01  Alcachofas (alcauciles).  1 0  1  
0709.20  –  Espárragos.  
0709.20.01  Espárrago blanco.  1 0  1  
0709.20.99  Los demás.  1 0  1  
0709.30  –  Berenjenas.  
0709.30.01  Berenjenas.  1 0  1  
0709.40  –  Apio, excepto el apionabo.  
0709.40.01  Cortado.  1 0  1  
0709.40.99  Los demás.  1 0  1  
– Setas y demás hongos, y trufas:  
0709.51  –  –  Setas y demás hongos.  
0709.51.01  Setas y demás hongos.  1 0  1  
0709.52  –  –  Trufas.  
0709.52.01  Trufas.  1 0  1  
0709.60  –  Frutos de los géneros Capsicum o Pimenta.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 647  
Fracción  Descripción  Tasa base  Categoría  
0709.60.01  Chile «Bell».  1 0  1  
0709.60.99  Los demás.  1 0  1  
0709.70  –  Espinacas (incluida la de Nueva Zelanda) y armuelles.  
0709.70.01  Espinacas (incluida la de Nueva Zelanda) y armuelles.  1 0  1  
0709.90  –  Las demás.  
0709.90.01  Elotes (maíz dulce).  1 0  1  
0709.90.99  Las demás.  1 0  1  
07.10  Hortalizas (incluso silvestres), aunque estén cocidas en agua o vapor, 
congeladas.  
0710.10  –  Papas (patatas).  
0710.10.01  Papas (patatas).  5 
– Hortalizas de vaina, incluso desvainadas:  
0710.21  –  –  Chícharos (guisantes, arvejas) (Pisum sativum).  
0710.21.01  Chícharos (guisantes, arvejas) (Pisum sativum).  1 5  1  
0710.22  –  –  Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus spp.).  
0710.22.01  Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus 
spp.).  15 1  
0710.29  –  –  Las demás.  
0710.29.99  Las demás.  1 5  1  
0710.30  –  Espinacas (incluida la de Nueva Zelanda) y armuelles.  
0710.30.01  Espinacas (incluida la de Nueva Zelanda) y armuelles.  1 5  1  
0710.40  –  Maíz dulce.  
0710.40.01  Maíz dulce.  1 5  1  
0710.80  –  Las demás hortalizas.  
0710.80.01  Cebollas.  2 0  1  
0710.80.02  Setas.  1 5  2  
0710.80.03  Coles de bruselas (repollitos), cortadas.  1 5  2  
0710.80.04  Espárragos, brócolis («bróccoli») y coliflores.  1 5  1  
0710.80.99  Las demás.  1 5  1  
0710.90  –  Mezclas de hortalizas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 648  
Fracción  Descripción  Tasa base  Categoría  
0710.90.01  Mezclas de chícharos y nueces.  1 5  1  
0710.90.99  Los demás.  1 5  1  
07.11  Hortalizas (incluso silvestres) conservadas provisionalmente (por ejemplo: 
con gas sulfuroso o con agua salada, sulfurosa o adicionada de otras 
sustancias para asegurar dicha conservación), pero todavía impropias 
para consumo inmediato.  
0711.10  –  Cebollas.  
0711.10.01  Cebollas.  1 5  1  
0711.20  –  Aceitunas.  
0711.20.01  Aceitunas.  1 5  1  
0711.30  –  Alcaparras.  
0711.30.01  Alcaparras.  1 0  1  
0711.40  –  Pepinos y pepinillos.  
0711.40.01  Pepinos y pepinillos.  1 5  1  
0711.90  –  Las demás hortalizas; mezclas de hortalizas.  
0711.90.01  Setas.  1 5  1  
0711.90.99  Las demás.  1 5  1  
07.12  Hortalizas (incluso silvestres) secas, bien cortadas en trozos o en rodajas o 
bien trituradas o pulverizadas, pero sin otra preparación.  
0712.20  –  Cebollas.  
0712.20.01  Cebollas.  2 0  1  
0712.30  –  Setas y demás hongos, y trufas.  
0712.30.01  Setas y demás hongos, y trufas.  2 0  1  
0712.90  –  Las demás hortalizas; mezclas de hortalizas.  
0712.90.01  Aceitunas deshidratadas.  1 5  1  
0712.90.02  Ajos deshidratados.  2 0  1  
0712.90.03  Papas (patatas), incluso cortadas en trozos o en rodajas, pero  sin otra 
preparación.  5 
0712.90.99  Las demás.  2 0  1  
07.13  Hortalizas (incluso silvestres) de vaina secas desvainadas, aunque estén 
mondadas o partidas.  
0713.10  –  Chícharos (guisantes, arvejas) (Pisum sativum).  
0713.10.01  Para siembra.  Ex.  1  
0713.10.99  Los demás.  1 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 649  
Fracción  Descripción  Tasa base  Categoría  
0713.20  –  Garbanzos.  
0713.20.01  Garbanzos.  1 0  1  
– Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus spp.):  
0713.31  –  –  Frijoles (porotos, alubias, judías, fréjoles) de las especies Vigna mungo 
(L) Hepper o Vigna radiata (L) Wilczek.  
0713.31.01  Frijoles (porotos, alubias, judías, fréjoles) de las especies Vigna 
mungo (L) Hepper o Vigna radiata (L) Wilczek.  10 1  
0713.32  –  –  Frijoles (porotos, alubias, judías, fréjoles) Adzuki (Phaseolu s o Vigna 
angularis).  
0713.32.01  Frijoles (porotos, alubias, judías, fréjoles) Adzuki (Phaseolu s o Vigna 
angularis).  10 1  
0713.33  –  –  Frijol (poroto, alubia, judía, fréjol) común (Phaseolus vulgar is). 
0713.33.01  Frijol para siembra.  Ex.  1  
0713.33.99  Los demás.  5 
0713.39  –  –  Las demás.  
0713.39.99  Las demás.  1 0  1  
0713.40  –  Lentejas.  
0713.40.01  Lentejas.  1 0  1  
0713.50  –  Habas (Vicia faba var. major), haba caballar (Vicia faba var. equina) y 
haba menor (Vicia faba var. minor).  
0713.50.01  Habas (Vicia faba var. major), haba caballar (Vicia faba var. equina) 
y haba menor (Vicia faba var. minor).  10 1  
0713.90  –  Las demás.  
0713.90.99  Las demás.  1 0  1  
07.14  Raíces de yuca (mandioca), arrurruz o salep, aguaturmas (patacas), camo ­
tes (boniatos, batatas) y raíces y tubérculos similares ricos en fécula o 
inulina, frescos, refrigerados, congelados o secos, incluso troceados o en  
«pellets» ; médula de sagú.  
0714.10  –  Raíces de yuca (mandioca).  
0714.10.01  Congeladas.  2 0  1  
0714.10.99  Las demás.  1 0  1  
0714.20  –  Camotes (boniatos, batatas).  
0714.20.01  Congelados.  2 0  1  
0714.20.99  Los demás.  1 0  1  
0714.90  –  Los demás.  
0714.90.01  «Arrowroots», «salep» y alcachofas jerusalem, frescos.  1 0  1  
0714.90.02  Congelados.  2 0  1  
0714.90.99  Los demás.  1 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 650  
Fracción  Descripción  Tasa base  Categoría  
08 FRUTOS COMESTIBLES; CORTEZAS DE AGRIOS O DE MELONES.  
08.01  Cocos, nueces del Brasil y nueces de marañón (merey, cajuil, anacardo,  
«cajú» ), frescos o secos incluso sin cáscara o mondados.  
– Cocos:  
0801.11  –  –  Secos.  
0801.11.01  Secos.  2 0  1  
0801.19  –  –  Los demás.  
0801.19.99  Los demás.  2 0  1  
– Nueces del Brasil:  
0801.21  –  –  Con cáscara.  
0801.21.01  Con cáscara.  2 0  1  
0801.22  –  –  Sin cáscara.  
0801.22.01  Sin cáscara.  2 0  1  
– Nueces de marañón (merey, cajuil, anacardo, «cajú»):  
0801.31  –  –  Con cáscara.  
0801.31.01  Con cáscara.  2 0  1  
0801.32  –  –  Sin cáscara.  
0801.32.01  Sin cáscara.  2 0  1  
08.02  Los demás frutos de cáscara frescos o secos, incluso sin cáscara o mon ­
dados.  
– Almendras:  
0802.11  –  –  Con cáscara.  
0802.11.01  Con cáscara.  1 5  1  
0802.12  –  –  Sin cáscara.  
0802.12.01  Sin cáscara.  2 0  1  
– Avellanas (Corylus spp.):  
0802.21  –  –  Con cáscara.  
0802.21.01  Con cáscara.  Ex.  1  
0802.22  –  –  Sin cáscara.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 651  
Fracción  Descripción  Tasa base  Categoría  
0802.22.01  Sin cáscara.  Ex.  1  
– Nueces de nogal:  
0802.31  –  –  Con cáscara.  
0802.31.01  Con cáscara.  2 0  1  
0802.32  –  –  Sin cáscara.  
0802.32.01  Sin cáscara.  2 0  1  
0802.40  –  Castañas (Castanea spp.).  
0802.40.01  Castañas (Castanea spp).  2 0  1  
0802.50  –  Pistachos.  
0802.50.01  Frescos.  2 0  1  
0802.50.99  Los demás.  2 0  1  
0802.90  –  Los demás.  
0802.90.01  Piñones sin cáscara.  2 0  1  
0802.90.99  Los demás.  2 0  1  
08.03  Bananas o plátanos, frescos o secos.  
0803.00  Bananas o plátanos, frescos o secos.  
0803.00.01  Bananas o platanos, frescos o secos.  5  
08.04  Dátiles, higos, piñas (ananás), aguacates (paltas), guayabas, mangos y 
mangostanes, frescos o secos.  
0804.10  –  Dátiles.  
0804.10.01  Frescos.  2 0  1  
0804.10.99  Los demás.  2 0  1  
0804.20  –  Higos.  
0804.20.01  Frescos.  2 0  1  
0804.20.99  Los demás.  2 0  1  
0804.30  –  Piñas (ananás).  
0804.30.01  Piñas (ananás).  2 0  1  
0804.40  –  Aguacates (paltas).  
0804.40.01  Aguacates (paltas).  2 0  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 652  
Fracción  Descripción  Tasa base  Categoría  
0804.50  –  Guayabas, mangos y mangostanes.  
0804.50.01  Guayabas, mangos y mangostanes.  2 0  1  
08.05  Agrios (cítricos) frescos o secos.  
0805.10  –  Naranjas.  
0805.10.01  Naranjas.  2 0  1  
0805.20  –  Mandarinas (incluidas las tangerinas y satsumas); clementinas,  wilkings e 
híbridos similares de agrios (cítricos).  
0805.20.01  Mandarinas (incluidas las tangerinas y satsumas); clementinas,  wil­
kings e híbridos similares de agrios (cítricos).  20 1  
0805.30  –  Limones (Citrus limon, Citrus limonum) y lima (Citrus aurantif olia).  
0805.30.01  Limones (Citrus limón, Citrus limonum) y lima (Citrus aurantif olia).  2 0  1  
0805.40  –  Toronjas o pomelos.  
0805.40.01  Toronjas o pomelos.  2 0  1  
0805.90  –  Los demás.  
0805.90.99  Los demás.  2 0  1  
08.06  Uvas, frescas o secas, incluidas las pasas.  
0806.10  –  Frescas.  
0806.10.01  Frescas.  4 5  1  
0806.20  –  Secas, incluidas las pasas.  
0806.20.01  Secas, incluidas las pasas.  2 0  1  
08.07  Melones, sandías y papayas, frescos.  
– Melones y sandías:  
0807.11  –  –  Sandías.  
0807.11.01  Sandías.  2 0  1  
0807.19  –  –  Los demás.  
0807.19.01  Melón chino ( «cantaloupe»).  2 0  1  
0807.19.99  Los demás.  2 0  1  
0807.20  –  Papayas.  
0807.20.01  Papayas.  2 0  1  
08.08  Manzanas, peras y membrillos, frescos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 653  
Fracción  Descripción  Tasa base  Categoría  
0808.10  –  Manzanas.  
0808.10.01  Manzanas.  5 
0808.20  –  Peras y membrillos.  
0808.20.01  Peras.  2 0  4  
0808.20.99  Los demás.  2 0  4  
08.09  Chabacanos (damascos, albaricoques), cerezas, duraznos (melocotones), 
incluidos los griñones y nectarinas, ciruelas y endrinas, frescos.  
0809.10  –  Chabacanos (damascos, albaricoques).  
0809.10.01  Chabacanos (damascos, albaricoques).  2 0  4  
0809.20  –  Cerezas.  
0809.20.01  Cerezas.  2 0  3  
0809.30  –  Duraznos (melocotones), incluidos los griñones y nectarinas.  
0809.30.01  Duraznos (melocotones), incluidos los griñones y nectarinas.  5  
0809.40  –  Ciruelas y endrinas.  
0809.40.01  Ciruelas y endrinas.  2 0  4  
08.10  Las demás frutas u otros frutos, frescos.  
0810.10  –  Fresas (frutillas).  
0810.10.01  Fresas (frutillas).  2 0  1  
0810.20  –  Frambuesas, zarzamoras, moras y moras-frambuesa.  
0810.20.01  Frambuesas, zarzamoras, moras y moras-frambuesa.  2 0  1  
0810.30  –  Grosellas, incluido el casís.  
0810.30.01  Grosellas, incluido el casís.  2 0  1  
0810.40  –  Arándanos rojos, mirtilos y demás frutos del género Vaccinium.  
0810.40.01  Arándanos rojos, mirtilos y demás frutos del género Vaccinium.  2 0  1  
0810.50  –  Kiwis.  
0810.50.01  Kiwis.  2 0  1  
0810.90  –  Los demás.  
0810.90.99  Los demás.  2 0  1  
08.11  Frutas y otros frutos, sin cocer o cocidos en agua o vapor, congelados, 
incluso con adición de azúcar u otro edulcorante.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 654  
Fracción  Descripción  Tasa base  Categoría  
0811.10  –  Fresas (frutillas).  
0811.10.01  Fresas (frutillas).  20 + 0.39586 $/kg  1  
0811.20  –  Frambuesas, zarzamoras, moras, moras-frambuesa y grosellas.  
0811.20.01  Frambuesas, zarzamoras, moras, moras-frambuesa y grosellas.  20 + 0.39586 $/kg  1  
0811.90  –  Los demás.  
0811.90.99  Los demás.  20 + 0.39586 $/kg  1  
08.12  Frutas y otros frutos, conservados provisionalmente (por ejemplo: con gas 
sulfuroso o con agua salada, sulfurosa o adicionada de otras sustancias 
para dicha conservación), pero todavía impropios para consumo inmediato.  
0812.10  –  Cerezas.  
0812.10.01  Cerezas.  Ex.  1  
0812.20  –  Fresas (frutillas).  
0812.20.01  Fresas (frutillas).  2 0  1  
0812.90  –  Los demás.  
0812.90.01  Mezclas.  2 0  1  
0812.90.02  Cítricos, excepto lo comprendido en la fracción 0812.90.01.  2 0  1  
0812.90.99  Los demás.  2 0  1  
08.13  Frutas y otros frutos, secos, excepto los de las partidas n  os 08.01  a 08.06 ; 
mezclas de frutas u otros frutos, secos, o de frutos de cáscara de este 
Capítulo.  
0813.10  –  Chabacanos (damascos, albaricoques).  
0813.10.01  Chabacanos con hueso.  2 0  3  
0813.10.99  Los demás.  2 0  3  
0813.20  –  Ciruelas.  
0813.20.01  Ciruelas deshuesadas (orejones).  2 0  3  
0813.20.99  Los demás.  2 0  3  
0813.30  –  Manzanas.  
0813.30.01  Manzanas.  2 0  4  
0813.40  –  Las demás frutas u otros frutos.  
0813.40.01  Peras.  2 0  4 a  
0813.40.02  Cerezas (guindas).  2 0  3  
0813.40.03  Duraznos (melocotones), con hueso.  2 0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 655  
Fracción  Descripción  Tasa base  Categoría  
0813.40.99  Los demás.  2 0  3  
0813.50  –  Mezclas de frutas u otros frutos, secos, o de frutos de cáscar a de este 
Capítulo.  
0813.50.01  Mezclas de frutas u otros frutos, secos, o de frutos de cáscar a de este 
Capítulo.  20 4 a  
08.14  Cortezas de agrios (cítricos), melones o sandías, frescas, congeladas, secas 
o presentadas en agua salada, sulfurosa o adicionada de otras sustancias 
para su conservación provisional.  
0814.00  Cortezas de agrios (cítricos), melones o sandias, frescas, con geladas, secas o 
presentadas en agua salada, sulfurosa o adicionada de otras sus tancias para 
su conservación provisional.  
0814.00.01  Cortezas de agrios (cítricos), melones o sandias, frescas, con geladas, 
secas o presentadas en agua salada, sulfurosa o adicionada de o tras 
sustancias para su conservación provisional.  15 1  
09 CAFÉ, TÉ, YERBA MATE Y ESPECIAS.  
09.01  Café, incluso tostado o descafeinado; cáscara y cascarilla de café; suce ­
dáneos del café que contengan café en cualquier proporción.  
– Café sin tostar:  
0901.11  –  –  Sin descafeinar.  
0901.11.01  Sin descafeinar.  2 0  1  
0901.12  –  –  Descafeinado.  
0901.12.01  Descafeinado.  5 
– Café tostado:  
0901.21  –  –  Sin descafeinar.  
0901.21.01  Sin descafeinar.  5 
0901.22  –  –  Descafeinado.  
0901.22.01  Descafeinado.  5 
0901.90  –  Los demás.  
0901.90.01  Cáscara y cascarilla de café.  5  
0901.90.99  Los demás.  5 
09.02  Té, incluso aromatizado.  
0902.10  –  Té verde (sin fermentar) presentado en envases inmediatos con un conte­
nido inferior o igual a 3 kg.  
0902.10.01  Té verde (sin fermentar) presentado en envases inmediatos con un 
contenido inferior o igual a 3 kg.  20 2  
0902.20  –  Té verde (sin fermentar) presentado de otra forma.  
0902.20.01  Té verde (sin fermentar) presentado de otra forma.  2 0  2  
0902.30  –  Té negro (fermentado) y té parcialmente fermentado, presentado s en en­
vases inmediatos con un contenido inferior o igual a 3 kg.  
0902.30.01  Té negro (fermentado) y té parcialmente fermentado, presentado s en 
envases inmediatos con un contenido inferior o igual a 3 kg.  20 2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 656  
Fracción  Descripción  Tasa base  Categoría  
0902.40  –  Té negro (fermentado) y té parcialmente fermentado, presentado s de otra 
forma.  
0902.40.01  Té negro (fermentado) y té parcialmente fermentado, presentado s de 
otra forma.  20 2  
09.03  Yerba mate.  
0903.00  Yerba mate.  
0903.00.01  Yerba mate.  2 0  2  
09.04  Pimienta del género Piper; frutos de los géneros Capsicum o Pimenta, 
secos, triturados o pulverizados.  
– Pimienta:  
0904.11  –  –  Sin triturar ni pulverizar.  
0904.11.01  Sin triturar ni pulverizar.  2 0  2  
0904.12  –  –  Triturada o pulverizada.  
0904.12.01  Triturada o pulverizada.  2 0  2  
0904.20  –  Frutos de los géneros Capsicum o Pimenta, secos, triturados o pulveriza­
dos. 
0904.20.01  Chile «ancho» o «anaheim».  2 0  2  
0904.20.99  Los demás.  2 0  2  
09.05  Vainilla.  
0905.00  Vainilla.  
0905.00.01  Vainilla.  2 0  2  
09.06  Canela y flores de canelero.  
0906.10  –  Sin triturar ni pulverizar.  
0906.10.01  Sin triturar ni pulverizar.  Ex.  1  
0906.20  –  Trituradas o pulverizadas.  
0906.20.01  Trituradas o pulverizadas.  1 0  2  
09.07  Clavo (frutos, clavillos y pedúnculos).  
0907.00  Clavo (frutos, clavillos y pedúnculos).  
0907.00.01  Clavo (frutas, clavillos y pedúnculos).  1 0  2  
09.08  Nuez moscada, macis, amomos y cardamomos.  
0908.10  –  Nuez moscada.  
0908.10.01  Nuez moscada.  2 0  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 657  
Fracción  Descripción  Tasa base  Categoría  
0908.20  –  Macis.  
0908.20.01  Macis.  2 0  2  
0908.30  –  Amomos y cardamomos.  
0908.30.01  Amomos y cardamomos.  2 0  2  
09.09  Semillas de anís, badiana, hinojo, cilantro, comino o alcaravea; bayas de 
enebro.  
0909.10  –  Semillas de anís o badiana.  
0909.10.01  Semillas de anís o badiana.  1 0  2  
0909.20  –  Semillas de cilantro.  
0909.20.01  Semillas de cilantro.  1 0  2  
0909.30  –  Semillas de comino.  
0909.30.01  Semillas de comino.  1 0  2  
0909.40  –  Semillas de alcaravea.  
0909.40.01  Semillas de alcaravea.  2 0  2  
0909.50  –  Semillas de hinojo; bayas de enebro.  
0909.50.01  Semillas de hinojo; bayas de enebro.  1 5  2  
09.10  Jengibre, azafrán, cúrcuma, tomillo, hojas de laurel,  «curry»  y demás es ­
pecias.  
0910.10  –  Jengibre.  
0910.10.01  Jengibre.  1 0  3  
0910.20  –  Azafrán.  
0910.20.01  Azafrán.  1 0  2  
0910.30  –  Cúrcuma.  
0910.30.01  Cúrcuma.  2 0  3  
0910.40  –  Tomillo; hojas de laurel.  
0910.40.01  Tomillo; hojas de laurel.  2 0  2  
0910.50  –  «Curry».  
0910.50.01  «Curry».  2 0  2  
– Las demás especias:  
0910.91  –  –  Mezclas previstas en la Nota 1 b) de este Capítulo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 658  
Fracción  Descripción  Tasa base  Categoría  
0910.91.01  Mezclas previstas en la Nota 1 b) de este Capítulo.  2 0  2  
0910.99  –  –  Las demás.  
0910.99.99  Las demás.  2 0  2  
10 CEREALES.  
10.01  Trigo y morcajo (tranquillón).  
1001.10  –  Trigo duro.  
1001.10.01  Trigo duro.  5 
1001.90  –  Los demás.  
1001.90.99  Los demás.  5 
10.02  Centeno.  
1002.00  Centeno.  
1002.00.01  Centeno.  5 
10.03  Cebada.  
1003.00  Cebada.  
1003.00.01  Para siembra.  5 
1003.00.02  En grano, con cáscara, excepto lo comprendido en la fracción 
1003.00.01.  5 
1003.00.99  Los demás.  5 
10.04  Avena.  
1004.00  Avena.  
1004.00.01  Para siembra.  5 
1004.00.99  Los demás.  5 
10.05  Maíz.  
1005.10  –  Para siembra.  
1005.10.01  Para siembra.  Ex.  1  
1005.90  –  Los demás.  
1005.90.01  Palomero.  5 
1005.90.02  Elotes.  5 
1005.90.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 659  
Fracción  Descripción  Tasa base  Categoría  
10.06  Arroz.  
1006.10  –  Arroz con cáscara (arroz «paddy»)  
1006.10.01  Arroz con cáscara (arroz «paddy»).  5  
1006.20  –  Arroz descascarillado (arroz cargo o arroz pardo).  
1006.20.01  Arroz descascarillado (arroz cargo o arroz pardo).  5  
1006.30  –  Arroz semiblanqueado o blanqueado, incluso pulido o glaseado.  
1006.30.01  Arroz semiblanqueado o blanqueado, incluso pulido o glaseado.  5  
1006.40  –  Arroz partido.  
1006.40.01  Arroz partido.  5 
10.07  Sorgo de grano (granífero).  
1007.00  Sorgo de grano (granífero).  
1007.00.01  Sorgo para grano, cuando la importación se realice dentro del pe­
ríodo comprendido entre el 16 de diciembre y el 15 de mayo.  Ex. 1  
1007.00.02  Sorgo para grano, cuando la importación se realice dentro del pe­
ríodo comprendido entre el 16 de mayo y el 15 de diciembre.  5 
10.08  Alforfón, mijo y alpiste; los demás cereales.  
1008.10  –  Alforfón.  
1008.10.01  Alforfón.  1 5  2  
1008.20  –  Mijo.  
1008.20.01  Mijo.  4 5  2  
1008.30  –  Alpiste.  
1008.30.01  Alpiste.  2 0  2  
1008.90  –  Los demás cereales.  
1008.90.99  Los demás cereales.  5  
11 PRODUCTOS DE LA MOLINERÍA; MALTA; ALMIDÓN Y FÉCULA; INULI ­
NA; GLUTEN DE TRIGO.  
11.01  Harina de trigo o de morcajo (tranquillón).  
1101.00  Harina de trigo o de morcajo (tranquillón).  
1101.00.01  Harina de trigo o de morcajo (tranquillón).  5  
11.02  Harina de cereales, excepto de trigo o de morcajo (tranquillón).  
1102.10  –  Harina de centeno.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 660  
Fracción  Descripción  Tasa base  Categoría  
1102.10.01  Harina de centeno.  5 
1102.20  –  Harina de maíz.  
1102.20.01  Harina de maíz.  5 
1102.30  –  Harina de arroz.  
1102.30.01  Harina de arroz.  5 
1102.90  –  Las demás.  
1102.90.99  Las demás.  5 
11.03  Grañones, sémola y  «pellets» , de cereales.  
– Grañones y sémola:  
1103.11  –  –  De trigo.  
1103.11.01  De trigo.  5 
1103.12  –  –  De avena.  
1103.12.01  De avena.  5 
1103.13  –  –  De maíz.  
1103.13.01  De maíz.  5 
1103.14  –  –  De arroz.  
1103.14.01  De arroz.  5 
1103.19  –  –  De los demás cereales.  
1103.19.99  De los demás cereales.  5  
– «Pellets»:  
1103.21  –  –  De trigo  
1103.21.01  De trigo.  5 
1103.29  –  –  De los demás cereales.  
1103.29.99  De los demás cereales.  5  
11.04  Granos de cereales trabajados de otro modo (por ejemplo: mondados, 
aplastados, en copos, perlados, troceados o quebrantados), excepto el arroz 
de la partida  10.06 ; germen de cereales entero, aplastado, en copos o 
molido.  
– Granos aplastados o en copos:  
1104.11  –  –  De cebada.  
1104.11.01  De cebada.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 661  
Fracción  Descripción  Tasa base  Categoría  
1104.12  –  –  De avena.  
1104.12.01  De avena.  5 
1104.19  –  –  De los demás cereales.  
1104.19.99  De los demás cereales.  5  
– Los demás granos trabajados (por ejemplo: mondados, perlados, troceados 
o quebrantados):  
1104.21  –  –  De cebada.  
1104.21.01  De cebada.  5 
1104.22  –  –  De avena.  
1104.22.01  De avena.  5 
1104.23  –  –  De maíz.  
1104.23.01  De maíz.  5 
1104.29  –  –  De los demás cereales.  
1104.29.99  De los demás cereales.  5  
1104.30  –  Germen de cereales entero, aplastado, en copos o molido.  
1104.30.01  Germen de cereales entero, aplastado, en copos o molido.  5  
11.05  Harina, sémola, polvo, copos, gránulos y  «pellets» , de papa (patata).  
1105.10  –  Harina, sémola y polvo.  
1105.10.01  Harina, sémola y polvo.  1 5  4  
1105.20  –  Copos, gránulos y «pellets».  
1105.20.01  Copos, gránulos y «pellets».  1 5  3  
11.06  Harina, sémola y polvo de las hortalizas de la partida  07.13 , de sagú o 
de las raíces o tubérculos de la partida  07.14  o de los productos del 
Capítulo 8.  
1106.10  –  De las hortalizas de la partida 07.13.  
1106.10.01  De las hortalizas de la partida 07.13.  1 5  3  
1106.20  –  De sagú o de las raíces o tubérculos de la partida 07.14.  
1106.20.01  Harina de yuca (mandioca).  1 5  4 a  
1106.20.99  Las demás.  1 5  4 a  
1106.30  –  De los productos del Capítulo 8.  
1106.30.01  Harina de cajú.  1 5  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 662  
Fracción  Descripción  Tasa base  Categoría  
1106.30.99  Los demás.  1 5  4 a  
11.07  Malta (de cebada u otros cereales), incluso tostada.  
1107.10  –  Sin tostar.  
1107.10.01  Sin tostar.  5 
1107.20  –  Tostada.  
1107.20.01  Tostada.  5 
11.08  Almidón y fécula; inulina.  
– Almidón y fécula:  
1108.11  –  –  Almidón de trigo.  
1108.11.01  Almidón de trigo.  5 
1108.12  –  –  Almidón de maíz.  
1108.12.01  Almidón de maíz.  5 
1108.13  –  –  Fécula de papa (patata).  
1108.13.01  Fécula de papa (patata).  5  
1108.14  –  –  Fécula de yuca (mandioca).  
1108.14.01  Fécula de yuca (mandioca).  5  
1108.19  –  –  Los demás almidones y féculas.  
1108.19.01  Fécula de sagú.  5 
1108.19.99  Los demás.  5 
1108.20  –  Inulina.  
1108.20.01  Inulina.  5 
11.09  Gluten de trigo, incluso seco.  
1109.00  Gluten de trigo, incluso seco.  
1109.00.01  Gluten de trigo, incluso seco.  5  
12 SEMILLAS Y FRUTOS OLEAGINOSOS; SEMILLAS Y FRUTOS DIVERSOS; 
PLANTAS INDUSTRIALES O MEDICINALES; PAJA Y FORRAJES.  
12.01  Habas (porotos, frijoles, fréjoles) de soja (soya), incluso quebrantadas.  
1201.00  Habas (porotos, frijoles, fréjoles) de soja (soya), incluso qu ebrantadas.  
1201.00.01  Para siembra.  Ex.  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 663  
Fracción  Descripción  Tasa base  Categoría  
1201.00.02  Habas de soja (soya), cuando la importación se realice dentro del 
período comprendido entre el 1  o de febrero y el 31 de julio.  Ex. 1  
1201.00.03  Habas de soja (soya), cuando la importación se realice dentro del 
período comprendido entre el 1  o de agosto y el 31 de enero.  15 3  
12.02  Cacahuates (cacahuetes, maníes) sin tostar ni cocer de otro modo, incluso 
sin cáscara o quebrantados.  
1202.10  –  Con cáscara.  
1202.10.01  Para siembra.  Ex.  1  
1202.10.99  Los demás.  Ex.  1  
1202.20  –  Sin cáscara, incluso quebrantados.  
1202.20.01  Sin cáscara, incluso quebrantados.  Ex.  1  
12.03  Copra.  
1203.00  Copra.  
1203.00.01  Copra.  4 5  1  
12.04  Semilla de lino, incluso quebrantada.  
1204.00  Semilla de lino, incluso quebrantada.  
1204.00.01  De lino (Linum Usitatissimun).  Ex.  1  
1204.00.99  Los demás.  Ex.  1  
12.05  Semillas de nabo o de colza, incluso quebrantadas.  
1205.00  Semillas de nabo o de colza, incluso quebrantadas.  
1205.00.01  De canola (Brassica Napus o Brassica Campestris).  Ex.  1  
1205.00.99  Los demás.  Ex.  1  
12.06  Semilla de girasol, incluso quebrantada.  
1206.00  Semilla de girasol, incluso quebrantada.  
1206.00.01  Para siembra.  Ex.  1  
1206.00.99  Las demás.  Ex.  1  
12.07  Las demás semillas y frutos oleaginosos, incluso quebrantados.  
1207.10  –  Nuez y almendra de palma.  
1207.10.01  Nuez y almendra de palma.  Ex.  1  
1207.20  –  Semilla de algodón.  
1207.20.01  Para siembra.  Ex.  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 664  
Fracción  Descripción  Tasa base  Categoría  
1207.20.99  Los demás.  Ex.  1  
1207.30  –  Semilla de ricino.  
1207.30.01  Semilla de ricino.  Ex.  1  
1207.40  –  Semilla de sésamo (ajonjolí).  
1207.40.01  Semilla de sésamo (ajonjolí).  Ex.  1  
1207.50  –  Semilla de mostaza.  
1207.50.01  Semilla de mostaza.  Ex.  1  
1207.60  –  Semilla de cártamo.  
1207.60.01  Para siembra.  Ex.  1  
1207.60.02  De cártamo, cuando la importación se realice durante el períod o 
comprendido entre el 1  o de enero y el 30 de septiembre, inclusive.  Ex. 1  
1207.60.03  De cártamo, cuando la importación se realice durante el períod o 
comprendido entre el 1  o de octubre y el 31 de diciembre, inclusive.  10 1  
– Los demás:  
1207.91  –  –  Semilla de amapola (adormidera).  
1207.91.01  Semilla de amapola (adormidera).  1 0  1  
1207.92  –  –  Semilla de «karité».  
1207.92.01  Semilla de «karité».  Ex.  1  
1207.99  –  –  Los demás.  
1207.99.01  De cáñamo (Cannabis sativa).  Ex.  1  
1207.99.99  Los demás.  Ex.  1  
12.08  Harina de semillas o de frutos oleaginosos, excepto la harina de mostaza.  
1208.10  –  De habas (porotos, frijoles, fréjoles) de soja (soya).  
1208.10.01  De habas (porotos, frijoles, fréjoles) de soja (soya).  1 5  3  
1208.90  –  Las demás.  
1208.90.01  De algodón.  1 5  3  
1208.90.02  De girasol.  1 5  3  
1208.90.99  Las demás.  1 5  3  
12.09  Semillas, frutos y esporas, para siembra.  
– Semilla de remolacha:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 665  
Fracción  Descripción  Tasa base  Categoría  
1209.11  –  –  Semilla de remolacha azucarera.  
1209.11.01  Semilla de remolacha azucarera.  1 0  1  
1209.19  –  –  Las demás.  
1209.19.99  Las demás.  1 0  1  
– Semillas forrajeras, excepto las de remolacha:  
1209.21  –  –  De alfalfa.  
1209.21.01  De alfalfa.  Ex.  1  
1209.22  –  –  De trébol (Trifolium spp.).  
1209.22.01  De trébol (Trifolium spp.).  Ex.  1  
1209.23  –  –  De festucas.  
1209.23.01  De festucas.  Ex.  1  
1209.24  –  –  De pasto azul de Kentucky (Poa pratensis L.).  
1209.24.01  De pasto azul de Kentucky (Poa pratensis L.).  Ex.  1  
1209.25  –  –  De ballico (Lolium multiflorum Lam., Lolium perenne L.).  
1209.25.01  De ballico (Lolium multiflorum Lam. y Lolium perenne L.).  Ex.  1  
1209.26  –  –  De fleo de los prados (Phleum pratensis).  
1209.26.01  De fleo de los prados (Phleum pratensis).  Ex.  1  
1209.29  –  –  Las demás.  
1209.29.01  De pasto inglés.  Ex.  1  
1209.29.02  Para prados y pastizales, excepto lo comprendido en la fracció n 
1209.29.01.  Ex. 1  
1209.29.03  De sorgo, para siembra.  Ex.  1  
1209.29.99  Las demás.  Ex.  1  
1209.30  –  Semillas de plantas herbáceas utilizadas principalmente por su s flores.  
1209.30.01  Semillas de plantas herbáceas utilizadas principalmente por su s flo­
res. Ex. 1  
– Los demás:  
1209.91  –  –  Semillas de hortalizas.  
1209.91.01  De cebolla.  Ex.  1  
1209.91.02  De tomate.  Ex.  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 666  
Fracción  Descripción  Tasa base  Categoría  
1209.91.03  De zanahoria.  Ex.  1  
1209.91.04  De rábano.  Ex.  1  
1209.91.05  De espinaca.  Ex.  1  
1209.91.06  De brócoli ( «broccoli»).  Ex.  1  
1209.91.07  De calabaza.  Ex.  1  
1209.91.08  De col.  Ex.  1  
1209.91.09  De coliflor.  Ex.  1  
1209.91.10  De espárragos.  Ex.  1  
1209.91.11  De chiles dulces o de pimientos.  Ex.  1  
1209.91.12  De lechuga.  Ex.  1  
1209.91.13  De pepino.  Ex.  1  
1209.91.14  De berenjena.  Ex.  1  
1209.91.99  Los demás.  Ex.  1  
1209.99  –  –  Los demás.  
1209.99.01  De melón.  Ex.  1  
1209.99.02  De sandía.  Ex.  1  
1209.99.03  De gerbera.  Ex.  1  
1209.99.04  De statice.  Ex.  1  
1209.99.99  Los demás.  Ex.  1  
12.10  Conos de lúpulo frescos o secos, incluso triturados, molidos o en  «pellets» ; 
lupulino.  
1210.10  –  Conos de lúpulo sin triturar ni moler ni en «pellets».  
1210.10.01  Conos de lúpulo sin triturar ni moler ni en «pellets».  Ex.  1  
1210.20  –  Conos de lúpulo triturados, molidos o en «pellets»; lupulino.  
1210.20.01  Conos de lúpulo triturados, molidos o en «pellets»; lupulino.  Ex.  1  
12.11  Plantas, partes de plantas, semillas y frutos de las especies utilizadas 
principalmente en perfumería, medicina o para usos insecticidas, parasiti ­
cidas o similares, frescos o secos, incluso cortados, quebrantados o pulve ­
rizados.  
1211.10  –  Raíces de regaliz.  
1211.10.01  Raíces de regaliz.  1 0  1  
1211.20  –  Raíces de «ginseng».  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 667  
Fracción  Descripción  Tasa base  Categoría  
1211.20.01  Raíces de «ginseng».  1 0  1  
1211.90  –  Los demás.  
1211.90.01  Manzanilla.  1 0  1  
1211.90.02  Marihuana (Cannabis Indica).  PROH  
1211.90.03  Hojas de coca (Erythroxylon Truxillense o coca y otras especie s). 1 0  1  
1211.90.99  Los demás.  1 0  1  
12.12  Algarrobas, algas, remolacha azucarera y caña de azúcar, frescas, refrige ­
radas, congeladas o secas, incluso pulverizadas; huesos (carozos) y almen ­
dras de frutos y demás productos vegetales (incluidas las raíces de achi ­
coria sin tostar de la variedad Cichorium intybus sativum) empleados 
principalmente en la alimentación humana, no expresados ni comprendidos 
en otra parte.  
1212.10  –  Algarrobas y sus semillas.  
1212.10.01  Frescas o secas.  1 0  1  
1212.10.99  Las demás.  1 0  1  
1212.20  –  Algas.  
1212.20.01  Congeladas.  2 0  2  
1212.20.99  Las demás.  1 0  2  
1212.30  –  Huesos (carozos) y almendras de chabacano (damasco, albaricoqu e), de 
durazno (melocotón) o de ciruela.  
1212.30.01  Huesos (carozos) y almendras de chabacano (damasco, albaricoqu e), 
de durazno (melocotón) o de ciruela.  10 3  
– Los demás:  
1212.91  –  –  Remolacha azucarera.  
1212.91.01  Remolacha azucarera.  1 0  1  
1212.92  –  –  Caña de azúcar.  
1212.92.01  Caña de azúcar.  3 6  1  
1212.99  –  –  Los demás.  
1212.99.01  Raíces de achicoria, frescas o secas, incluso cortadas, sin to star. 1 0  1  
1212.99.99  Los demás.  1 0  1  
12.13  Paja y cascabillo de cereales, en bruto, incluso picados, molidos, prensados 
o en «pellets» . 
1213.00  Paja y cascabillo de cereales, en bruto, incluso picados, moli dos, prensados 
o en «pellets».  
1213.00.01  Paja y cascabillo de cereales, en bruto, incluso picados, moli dos, 
prensados o en «pellets».  10 1  
12.14  Nabos forrajeros, remolachas forrajeras, raíces forrajeras, heno, alfalfa, 
trébol, esparceta, coles forrajeras, altramuces, vezas y productos forrajeros 
similares, incluso en  «pellets» . 
1214.10  –  Harina y «pellets» de alfalfa.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 668  
Fracción  Descripción  Tasa base  Categoría  
1214.10.01  Harina y «pellets» de alfalfa.  1 5  1  
1214.90  –  Los demás.  
1214.90.01  Alfalfa.  1 0  1  
1214.90.99  Los demás.  1 5  1  
13 GOMAS, RESINAS Y DEMÁS JUGOS Y EXTRACTOS VEGETALES.  
13.01  Goma laca; gomas, resinas, gomorresinas y oleorresinas (por ejemplo: 
bálsamos), naturales.  
1301.10  –  Goma laca.  
1301.10.01  Goma laca.  1 0  2  
1301.20  –  Goma arábiga.  
1301.20.01  Goma arábiga.  1 0  1  
1301.90  –  Los demás.  
1301.90.01  Copal.  1 0  2  
1301.90.99  Los demás.  1 0  3  
13.02  Jugos y extractos vegetales; materias pécticas, pectinatos y pectatos; agar- 
agar y demás mucílagos y espesativos derivados de los vegetales, incluso 
modificados.  
– Jugos y extractos vegetales:  
1302.11  –  –  Opio.  
1302.11.01  En bruto o en polvo.  1 0  2  
1302.11.02  Preparado para fumar.  PROH  
1302.11.03  Alcoholados, extractos, fluidos o sólidos o tinturas de opio.  1 0  2  
1302.11.99  Los demás.  1 0  2  
1302.12  –  –  De regaliz.  
1302.12.01  Extractos.  1 0  1  
1302.12.99  Los demás.  1 0  1  
1302.13  –  –  De lúpulo.  
1302.13.01  De lúpulo.  Ex.  1  
1302.14  –  –  De piretro (pelitre) o de raíces que contengan rotenona.  
1302.14.01  De piretro (pelitre).  1 0  2  
1302.14.99  Los demás.  1 0  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 669  
Fracción  Descripción  Tasa base  Categoría  
1302.19  –  –  Los demás.  
1302.19.01  De helecho macho.  1 0  2  
1302.19.02  De marihuana (Cannabis Indica).  PROH  
1302.19.03  De Ginko-Biloba.  Ex.  1  
1302.19.04  De haba tonka.  1 0  2  
1302.19.05  De belladona, conteniendo como máximo 60 % de alcaloides.  1 0  2  
1302.19.06  De Pygeum Africanum (Prunus Africana).  1 0  2  
1302.19.07  Podofilina.  1 0  2  
1302.19.08  Maná.  1 0  2  
1302.19.09  Alcoholados, extractos fluidos o sólidos o tinturas, de coca.  1 0  2  
1302.19.10  De cáscara de nuez de cajú, en bruto.  1 0  2  
1302.19.11  De cáscara de nuez de cajú, refinado.  1 0  2  
1302.19.99  Los demás.  1 5  3  
1302.20  –  Materias pécticas, pectinatos y pectatos.  
1302.20.01  Pectinas.  1 5  1  
1302.20.99  Los demás.  1 5  1  
– Mucílagos y espesativos derivados de los vegetales, incluso mo dificados:  
1302.31  –  –  Agar-agar.  
1302.31.01  Agar-agar.  1 5  2  
1302.32  –  –  Mucílagos y espesativos de la algarroba o de su semilla o de l as semillas 
de guar, incluso modificados.  
1302.32.01  Harina o mucílago de algarrobo.  1 5  2  
1302.32.02  Goma guar.  1 0  2  
1302.32.99  Los demás.  1 5  2  
1302.39  –  –  Los demás.  
1302.39.01  Mucílago de zaragatona.  1 0  2  
1302.39.02  Carragenina.  1 0  2  
1302.39.99  Los demás.  1 5  2  
14 MATERIAS TRENZABLES Y DEMÁS PRODUCTOS DE ORIGEN VEGETAL, 
NO EXPRESADOS NI COMPRENDIDOS EN OTRAS PARTIDAS.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 670  
Fracción  Descripción  Tasa base  Categoría  
14.01  Materias vegetales de las especies utilizadas principalmente en cestería o 
espartería [por ejemplo: bambú, ratán (roten), caña, junco, mimbre, rafia, 
paja de cereales limpiada, blanqueada o teñida, corteza de tilo].  
1401.10  –  Bambú.  
1401.10.01  Bambú.  1 0  1  
1401.20  –  Ratán (roten).  
1401.20.01  Ratán (roten).  1 0  1  
1401.90  –  Las demás.  
1401.90.99  Las demás.  1 0  1  
14.02  Materias vegetales de las especies utilizadas principalmente para relleno 
[por ejemplo:  «kapok»  (miraguano de bombacáceas), crin vegetal, crin 
marina], incluso en capas, aún con soporte de otras materias.  
1402.10  –  «Kapok» (miraguano de bombacáceas).  
1402.10.01  «Kapok» (miraguano de bombacáceas).  1 0  1  
1402.90  –  Las demás.  
1402.90.99  Las demás.  1 0  1  
14.03  Materias vegetales de las especies utilizadas principalmente en la fabrica ­
ción de escobas, cepillos o brochas [por ejemplo: sorgo, piasava, grama, 
ixtle (tampico)], incluso en torcidas o en haces.  
1403.10  –  Sorgo para escobas (Sorghum vulgare var. technicum).  
1403.10.01  Sorgo para escobas (Sorghum vulgare var. technicum).  1 0  1  
1403.90  –  Las demás.  
1403.90.99  Las demás.  1 0  1  
14.04  Productos vegetales no expresados ni comprendidos en otra parte.  
1404.10  –  Materias primas vegetales de las especies utilizadas principal mente para 
teñir o curtir.  
1404.10.01  Harina de flor de zempasúchitl.  1 0  1  
1404.10.99  Los demás.  1 0  1  
1404.20  –  Línteres de algodón.  
1404.20.01  Línteres de algodón.  1 0  3  
1404.90  –  Los demás.  
1404.90.99  Los demás.  1 0  1  
15 GRASAS Y ACEITES ANIMALES O VEGETALES; PRODUCTOS DE SU DES ­
DOBLAMIENTO; GRASAS ALIMENTICIAS ELABORADAS; CERAS DE ORI ­
GEN ANIMAL O VEGETAL.  
15.01  Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, excepto las 
de las partidas  02.09  o 15.03 . 
1501.00  Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, excepto las de 
las partidas 02.09 o 15.03.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 671  
Fracción  Descripción  Tasa base  Categoría  
1501.00.01  Grasa de cerdo (incluida la manteca de cerdo) y grasa de ave, ex­
cepto las de las partidas 02.09 o 15.03.  5 
15.02  Grasa de animales de las especies bovina, ovina o caprina, excepto las de 
la partida  15.03 . 
1502.00  Grasa de animales de las especies bovina, ovina o caprina, exc epto las de la 
partida 15.03.  
1502.00.01  Grasa de animales de las especies bovina, ovina o caprina, exc epto 
las de la partida 15.03.  5 
15.03  Estearina solar, aceite de manteca de cerdo, oleoestearina, oleomargarina 
y aceite de sebo, sin emulsionar, mezclar ni preparar de otro modo.  
1503.00  Estearina solar, aceite de manteca de cerdo, oleoestearina, ol eomargarina y 
aceite de sebo, sin emulsionar, mezclar ni preparar de otro mod o. 
1503.00.01  Oleoestearina.  5 
1503.00.99  Los demás.  5 
1503.00.99XX  Aceite de sebo, oleomargarina y aceite de manteca de cerdo.  1 0  2  
15.04  Grasas y aceites, y sus fracciones, de pescado o de mamíferos marinos, 
incluso refinados, pero sin modificar químicamente.  
1504.10  –  Aceites de hígado de pescado y sus fracciones.  
1504.10.01  De bacalao.  Ex.  1  
1504.10.99  Los demás.  1 0  4 a  
1504.20  –  Grasas y aceites de pescado y sus fracciones, excepto los acei tes de 
hígado.  
1504.20.01  De pescado, excepto de bacalao y de tiburón.  1 0  4  
1504.20.99  Los demás.  1 0  4  
1504.30  –  Grasas y aceites de mamíferos marinos y sus fracciones.  
1504.30.01  Grasas y aceites de mamíferos marinos y sus fracciones.  5  
15.05  Grasa de lana y sustancias grasas derivadas, incluida la lanolina.  
1505.10  –  Grasa de lana en bruto (suarda o suintina).  
1505.10.01  Grasa de lana en bruto (suarda o suintina).  1 0  1  
1505.90  –  Las demás.  
1505.90.01  Lanolina (suintina refinada).  1 0  3  
1505.90.02  Aceites de lanolina.  1 0  3  
1505.90.99  Los demás.  1 0  3  
15.06  Las demás grasas y aceites animales, y sus fracciones, incluso refinados, 
pero sin modificar químicamente.  
1506.00  Las demás grasas y aceites animales, y sus fracciones, incluso  refinados, 
pero sin modificar químicamente.  
1506.00.01  De pie de buey, refinado.  2 0  4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 672  
Fracción  Descripción  Tasa base  Categoría  
1506.00.99  Las demás.  1 0  4 a  
15.07  Aceite de soja (soya) y sus fracciones, incluso refinado, pero sin modificar 
químicamente.  
1507.10  –  Aceite en bruto, incluso desgomado.  
1507.10.01  Aceite en bruto, incluso desgomado.  1 0  4  
1507.90  –  Los demás.  
1507.90.99  Los demás.  2 0  4  
15.08  Aceite de cacahuate (cacahuete, maní) y sus fracciones, incluso refinado, 
pero sin modificar químicamente.  
1508.10  –  Aceite en bruto.  
1508.10.01  Aceite en bruto.  5 
1508.90  –  Los demás.  
1508.90.99  Los demás.  5 
15.09  Aceite de oliva y sus fracciones, incluso refinado, pero sin modificar quí ­
micamente.  
1509.10  –  Virgen.  
1509.10.01  En carro-tanque o buque-tanque.  1 0  4 a  
1509.10.99  Los demás.  1 0  4 a  
1509.90  –  Los demás.  
1509.90.01  Refinado en carro-tanque o buque-tanque.  2 0  4 a  
1509.90.02  Refinado cuyo peso, incluido el envase inmediato, sea menor de  50 
kilogramos.  20 4 a  
1509.90.99  Los demás.  2 0  4 a  
15.10  Los demás aceites y sus fracciones obtenidos exclusivamente de aceituna, 
incluso refinados, pero sin modificar químicamente, y mezclas de estos 
aceites o fracciones con los aceites o fracciones de la partida  15.09 . 
1510.00  Los demás aceites y sus fracciones obtenidos exclusivamente de  aceituna, 
incluso refinados, pero sin modificar químicamente, y mezclas d e estos 
aceites o fracciones con los aceites o fracciones de la partida  15.09.  
1510.00.99  Los demás aceites y sus fracciones obtenidos exclusivamente de  
aceituna, incluso refinados, pero sin modificar químicamente, y  mez­
clas de estos aceites o fracciones con los aceites o fracciones  de la 
partida 15.09.  10 4 a  
15.11  Aceite de palma y sus fracciones, incluso refinado, pero sin modificar 
químicamente.  
1511.10  –  Aceite en bruto.  
1511.10.01  Aceite en bruto.  5 
1511.90  –  Los demás.  
1511.90.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 673  
Fracción  Descripción  Tasa base  Categoría  
15.12  Aceites de girasol, cártamo o algodón, y sus fracciones, incluso refinados, 
pero sin modificar químicamente.  
– Aceites de girasol o cártamo, y sus fracciones:  
1512.11  –  –  Aceite en bruto.  
1512.11.01  Aceite en bruto.  1 0  4  
1512.19  –  –  Los demás.  
1512.19.99  Los demás  2 0  4  
– Aceite de algodón y sus fracciones:  
1512.21  –  –  Aceite en bruto, incluso sin gosipol.  
1512.21.01  Aceite en bruto, incluso sin gosipol.  1 0  4  
1512.29  –  –  Los demás.  
1512.29.99  Los demás.  2 0  4  
15.13  Aceites de coco (de copra), de almendra de palma o babasú, y sus frac ­
ciones, incluso refinados, pero sin modificar químicamente.  
– Aceite de coco (de copra) y sus fracciones:  
1513.11  –  –  Aceite en bruto.  
1513.11.01  Aceite en bruto.  5 
1513.19  –  –  Los demás.  
1513.19.99  Los demás  5 
– Aceites de almendra de palma o babasú, y sus fracciones:  
1513.21  –  –  Aceites en bruto.  
1513.21.01  Aceites en bruto.  5 
1513.29  –  –  Los demás.  
1513.29.99  Los demás.  5 
15.14  Aceites de nabo (de nabina), colza o mostaza, y sus fracciones, incluso 
refinados, pero sin modificar químicamente.  
1514.10  –  Aceites en bruto.  
1514.10.01  Aceites en bruto.  1 0  4  
1514.90  –  Los demás.  
1514.90.99  Los demás.  2 0  4  
15.15  Las demás grasas y aceites vegetales fijos (incluido el aceite de jojoba), y 
sus fracciones, incluso refinados, pero sin modificar químicamente.  
– Aceite de lino (de linaza) y sus fracciones:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 674  
Fracción  Descripción  Tasa base  Categoría  
1515.11  –  –  Aceite en bruto.  
1515.11.01  Aceite en bruto.  1 0  4 a  
1515.19  –  –  Los demás.  
1515.19.99  Los demás.  2 0  4 a  
– Aceite de maíz y sus fracciones:  
1515.21  –  –  Aceite en bruto.  
1515.21.01  Aceite en bruto.  1 0  4  
1515.29  –  –  Los demás.  
1515.29.99  Los demás.  2 0  4  
1515.30  –  Aceite de ricino y sus fracciones.  
1515.30.01  Aceite de ricino y sus fracciones.  1 0  1  
1515.40  –  Aceite de tung y sus fracciones.  
1515.40.01  Aceite de tung y sus fracciones.  1 0  1  
1515.50  –  Aceite de sésamo (ajonjolí) y sus fracciones.  
1515.50.01  Aceite de sésamo (ajonjolí) y sus fracciones.  1 0  4  
1515.60  –  Aceite de jojoba y sus fracciones.  
1515.60.01  Aceite de jojoba y sus fracciones.  5  
1515.90  –  Los demás.  
1515.90.01  De oiticica.  1 0  1  
1515.90.02  De copaiba, en bruto.  1 0  2  
1515.90.03  De almendras.  1 0  2  
1515.90.99  Los demás.  1 0  2  
15.16  Grasas y aceites, animales o vegetales, y sus fracciones, parcial o total ­
mente hidrogenados, interesterificados, reesterificados o elaidinizados, in ­
cluso refinados, pero sin preparar de otro modo.  
1516.10  –  Grasas y aceites, animales, y sus fracciones.  
1516.10.01  Grasas y aceites, animales, y sus fracciones.  5  
1516.20  –  Grasas y aceites, vegetales, y sus fracciones.  
1516.20.01  Grasas y aceites, vegetales, y sus fracciones.  5  
1516.20.01XX  Cera tipo  «Opal» . 2 0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 675  
Fracción  Descripción  Tasa base  Categoría  
15.17  Margarina; mezclas o preparaciones alimenticias de grasas o aceites, ani ­
males o vegetales, o de fracciones de diferentes grasas o aceites, de este 
Capítulo, excepto las grasas y aceites alimenticios y sus fracciones, de la 
partida n  o 15.16 . 
1517.10  –  Margarina, excepto la margarina líquida.  
1517.10.01  Margarina, excepto la margarina líquida.  2 0  4  
1517.90  –  Las demás.  
1517.90.01  Grasas alimenticias preparadas a base de manteca de cerdo o su ce­
dáneos de manteca de cerdo.  5 
1517.90.02  Oleomargarina emulsionada.  2 0  4  
1517.90.99  Los demás.  2 0  4  
15.18  Grasas y aceites, animales o vegetales, y sus fracciones, cocidos, oxidados, 
deshidratados, sulfurados, soplados, polimerizados por calor en vacío o 
atmósfera inerte ( «estandolizados» ), o modificados químicamente de otra 
forma, excepto los de la partida  15.16 ; mezclas o preparaciones no ali ­
menticias de grasas o de aceites, animales o vegetales, o de fracciones de 
diferentes grasas o aceites de este Capítulo, no expresadas ni comprendidas 
en otra parte.  
1518.00  Grasas y aceites, animales o vegetales, y sus fracciones, coci dos, oxidados, 
deshidratados, sulfurados, soplados, polimerizados por calor en  vacío o 
atmósfera inerte ( «estandolizados»), o modificados químicament e de otra 
forma, excepto los de la partida 15.16; mezclas o preparaciones  no alimen­
ticias de grasas o de aceites, animales o vegetales, o de fracc iones de 
diferentes grasas o aceites de este Capítulo, no expresadas ni comprendidas 
en otra parte.  
1518.00.01  Mezcla de aceites de girasol y oliva, bromados, calidad farmac éutica.  1 0  4 a  
1518.00.02  Aceites animales o vegetales epoxidados.  5  
1518.00.99  Los demás.  5 
1518.00.99AA  Aceites vegetales fijos, líquidos, mezclados, para uso industrial, 
no aptos para ser usados en la producción de alimentos.  10 4 a  
1518.00.99BB  Linoxina.  1 0  4 a  
15.20  Glicerol en bruto; aguas y lejías glicerinosas.  
1520.00  Glicerol en bruto; aguas y lejías glicerinosas.  
1520.00.01  Glicerol en bruto; aguas y lejías glicerinosas.  1 0  1  
15.21  Ceras vegetales (excepto los triglicéridos), cera de abejas o de otros insec ­
tos y esperma de ballena o de otros cetáceos (espermaceti), incluso refina ­
das o coloreadas.  
1521.10  –  Ceras vegetales.  
1521.10.01  Carnauba.  4 5  1  
1521.10.99  Las demás.  1 0  1  
1521.90  –  Las demás.  
1521.90.01  Cera de abejas, refinada o blanqueada, sin colorear.  1 5  1  
1521.90.02  Esperma de ballena, refinada.  1 0  1  
1521.90.03  Esperma de ballena y de otros cetáceos, excepto lo comprendido  en 
la fracción 1521.90.02.  10 1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 676  
Fracción  Descripción  Tasa base  Categoría  
1521.90.99  Las demás.  1 5  1  
15.22  Degrás; residuos procedentes del tratamiento de grasas o ceras animales o 
vegetales.  
1522.00  Degrás; residuos procedentes del tratamiento de grasas o ceras  animales o 
vegetales.  
1522.00.01  Degrás; residuos procedentes del tratamiento de grasas o ceras  ani­
males o vegetales.  10 2  
16 PREPARACIONES DE CARNE, DE PESCADO O DE CRUSTÁCEOS, DE 
MOLUSCOS O DE OTROS INVERTEBRADOS ACUÁTICOS.  
16.01  Embutidos y productos similares de carne, despojos o sangre; preparacio ­
nes alimenticias a base de estos productos.  
1601.00  Embutidos y productos similares de carne, despojos o sangre; p reparaciones 
alimenticias a base de estos productos.  
1601.00.01  De gallo, gallina o pavo (gallipavo).  5  
1601.00.99  Los demás.  5 
16.02  Las demás preparaciones y conservas de carne, despojos o sangre.  
1602.10  –  Preparaciones homogeneizadas.  
1602.10.01  Preparaciones homogeneizadas de gallo, gallina o pavo (gallipa vo). 5  
1602.10.99  Las demás preparaciones homogeneizadas.  5  
1602.20  –  De hígado de cualquier animal.  
1602.20.01  De gallo, gallina o pavo (gallipavo).  5  
1602.20.99  Las demás.  5 
1602.20.99XX  Preparaciones de ganso o pato.  2 0  3  
– De aves de la partida 01.05:  
1602.31  –  –  De pavo (gallipavo).  
1602.31.01  De pavo (gallipavo).  5  
1602.32  –  –  De gallo o gallina.  
1602.32.01  De gallo o gallina.  5 
1602.39  –  –  Las demás.  
1602.39.99  Las demás.  5 
– De la especie porcina:  
1602.41  –  –  Jamones y trozos de jamón.  
1602.41.01  Jamones y trozos de jamón.  5  
1602.42  –  –  Paletas y trozos de paleta.  
1602.42.01  Paletas y trozos de paleta.  5  
1602.49  –  –  Las demás, incluidas las mezclas.  
1602.49.01  Cuero de cerdo cocido en trozos ( «pellets»).  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 677  
Fracción  Descripción  Tasa base  Categoría  
1602.49.99  Los demás.  5 
1602.50  –  De la especie bovina.  
1602.50.01  Vísceras o labios cocidos, envasados herméticamente.  5  
1602.50.99  Los demás.  5 
1602.90  –  Las demás, incluidas las preparaciones de sangre de cualquier animal.  
1602.90.99  Las demás, incluidas las preparaciones de sangre de cualquier ani­
mal. 5 
16.03  Extractos y jugos de carne, pescado o de crustáceos, moluscos o demás 
invertebrados acuáticos.  
1603.00  Extractos y jugos de carne, pescado o de crustáceos, moluscos o demás 
invertebrados acuáticos.  
1603.00.01  Extractos de carne.  2 0  3  
1603.00.99  Los demás.  2 0  3  
16.04  Preparaciones y conservas de pescado; caviar y sus sucedáneos preparados 
con huevas de pescado.  
– Pescado entero o en trozos, excepto el pescado picado:  
1604.11  –  –  Salmones.  
1604.11.01  Salmones.  2 0  1  
1604.12  –  –  Arenques.  
1604.12.01  Arenques.  2 0  2  
1604.13  –  –  Sardinas, sardinelas y espadines.  
1604.13.01  Sardinas.  2 0  4  
1604.13.99  Los demás.  2 0  4  
1604.14  –  –  Atunes, listados y bonitos (Sarda spp.).  
1604.14.01  Atunes.  6 
1604.14.01XX  Lomo de atún.  5 
1604.14.99  Los demás.  6 
1604.14.99XX  Lomo de  «skipjack»  [Euthynnus (katsuwonus) pelamis].  5  
1604.15  –  –  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap oni­
cus).  
1604.15.01  Caballas (Scomber scombrus, Scomber australasicus, Scomber jap o­
nicus).  20 1  
1604.16  –  –  Anchoas.  
1604.16.01  Filetes o sus rollos, en aceite.  2 0  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 678  
Fracción  Descripción  Tasa base  Categoría  
1604.16.99  Los demás.  2 0  2  
1604.19  –  –  Los demás.  
1604.19.99  Los demás.  2 0  4 a  
1604.19.99AA  Lomo del género Euthynnus, excepto de  «skipjack» [Euthynnus 
(Katsuwonus) pelamis].  5 
1604.19.99BB  Pescado preparado o conservado del género Euthynnus, excepto 
de «skipjack» [Euthynnus (Katsuwonus) pelamis].  6 
1604.20  –  Las demás preparaciones y conservas de pescado.  
1604.20.99  Las demás preparaciones y conservas de pescado.  2 0  2  
1604.20.99AA  Sardinas preparadas o conservadas.  2 0  4  
1604.20.99BB  Atún,  «skipjack»  u otros pescados del género Euthynnus, prepa ­
rados o conservados.  6 
1604.30  –  Caviar y sus sucedáneos.  
1604.30.01  Caviar.  2 0  1  
1604.30.99  Los demás.  2 0  1  
16.05  Crustáceos, moluscos y demás invertebrados acuáticos, preparados o con ­
servados.  
1605.10  –  Cangrejos, excepto macruros.  
1605.10.01  Cangrejos, excepto macruros.  2 0  1  
1605.20  –  Camarones, langostinos y demás Decápodos natantia.  
1605.20.01  Camarones, langostinos y demás Decápodos natantia.  2 0  1  
1605.30  –  Bogavantes.  
1605.30.01  Bogavantes.  2 0  2  
1605.40  –  Los demás crustáceos.  
1605.40.01  Centollas.  2 0  1  
1605.40.99  Los demás.  2 0  1  
1605.90  –  Los demás.  
1605.90.99  Los demás.  2 0  1  
17 AZÚCARES Y ARTÍCULOS DE CONFITERÍA.  
17.01  Azúcar de caña o de remolacha y sacarosa químicamente pura, en estado 
sólido.  
– Azúcar en bruto sin adición de aromatizante ni colorante:  
1701.11  –  –  De caña.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 679  
Fracción  Descripción  Tasa base  Categoría  
1701.11.01  Azúcar cuyo contenido en peso de sacarosa, en estado seco, ten ga 
una polarización igual o superior a 99.3 e inferior a 99.5 grad os. 5 
1701.11.99  Los demás.  5 
1701.12  –  –  De remolacha.  
1701.12.01  Azúcar cuyo contenido en peso de sacarosa, en estado seco, ten ga 
una polarización igual o superior a 99.3 e inferior a 99.5 grad os. 5 
1701.12.99  Los demás.  5 
– Los demás:  
1701.91  –  –  Con adición de aromatizante o colorante.  
1701.91.01  Con adición de aromatizante o colorante.  5  
1701.99  –  –  Los demás.  
1701.99.01  Azúcar cuyo contenido en peso de sacarosa, en estado seco, ten ga 
una polarización igual o superior a 99.5 e inferior a 99.7 grad os. 5 
1701.99.99  Los demás  5 
17.02  Los demás azúcares, incluidas la lactosa, maltosa, glucosa y fructosa (le ­
vulosa) químicamente puras, en estado sólido; jarabe de azúcar sin adición 
de aromatizante ni colorante; sucedáneos de la miel, incluso mezclados con 
miel natural; azúcar y melaza caramelizados.  
– Lactosa y jarabe de lactosa:  
1702.11  –  –  Con un contenido de lactosa superior o igual al 99 % en peso, expresado 
en lactosa anhidra, calculado sobre producto seco.  
1702.11.01  Con un contenido de lactosa igual o superior al 99 % en peso, 
expresado en lactosa anhidra, calculado sobre producto seco.  5 
1702.19  –  –  Los demás.  
1702.19.01  Lactosa.  5 
1702.19.99  Los demás.  5 
1702.20  –  Azúcar y jarabe de arce ( «maple»).  
1702.20.01  Azúcar y jarabe de arce ( «maple»).  5  
1702.30  –  Glucosa y jarabe de glucosa, sin fructosa o con un contenido d e fructosa, 
en estado seco, inferior al 20 % en peso.  
1702.30.01  Glucosa y jarabe de glucosa, sin fructosa o con un contenido d e 
fructosa, en estado seco, inferior o igual al 20 % en peso.  5 
1702.40  –  Glucosa y jarabe de glucosa, con un contenido de fructosa, en estado seco, 
superior o igual al 20 % pero inferior al 50 % en peso.  
1702.40.01  Glucosa.  5 
1702.40.99  Los demás.  5 
1702.50  –  Fructosa químicamente pura.  
1702.50.01  Fructosa químicamente pura.  5  
1702.60  –  Las demás fructosas y jarabe de fructosa, con un contenido de fructosa, en 
estado seco, superior al 50 % en peso.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 680  
Fracción  Descripción  Tasa base  Categoría  
1702.60.01  Con un contenido de fructosa, en estado seco, superior al 50 %  pero 
inferior o igual al 60 %, en peso.  5 
1702.60.02  Con un contenido de fructosa, en estado seco, superior al 60 %  pero 
inferior o igual al 80 %, en peso.  5 
1702.60.99  Los demás.  5 
1702.90  –  Los demás, incluido el azúcar invertido.  
1702.90.01  Azúcar líquida refinada y azúcar invertido.  5  
1702.90.99  Los demás.  5 
17.03  Melaza procedente de la extracción o del refinado del azúcar.  
1703.10  –  Melaza de caña.  
1703.10.01  Melaza, incluso decolorada, excepto lo comprendido en la fracc ión 
1703.10.02.  10 + 0.39586 $/kg  1  
1703.10.02  Melazas aromatizadas o con adición de colorantes.  10 + 0.39586 $/kg  1  
1703.90  –  Las demás.  
1703.90.99  Las demás.  10 + 0.39586 $/kg  1  
17.04  Artículos de confitería sin cacao (incluido el chocolate blanco).  
1704.10  –  Chicles y demás gomas de mascar, incluso recubiertos de azúcar . 
1704.10.01  Chicles y demás gomas de mascar, incluso recubiertos de azúcar . 7  
1704.90  –  Los demás.  
1704.90.99  Los demás.  7 
18 CACAO Y SUS PREPARACIONES.  
18.01  Cacao en grano, entero o partido, crudo o tostado.  
1801.00  Cacao en grano, entero o partido, crudo o tostado.  
1801.00.01  Cacao en grano, entero o partido, crudo o tostado.  1 5  1  
18.02  Cáscara, películas y demás residuos de cacao.  
1802.00  Cáscara, películas y demás residuos de cacao.  
1802.00.01  Cáscara, películas y demás residuos de cacao.  5  
18.03  Pasta de cacao, incluso desgrasada.  
1803.10  –  Sin desgrasar.  
1803.10.01  Sin desgrasar.  5 
1803.20  –  Desgrasada total o parcialmente.  
1803.20.01  Desgrasada total o parcialmente.  5  
18.04  Manteca, grasa y aceite de cacao.  
1804.00  Manteca, grasa y aceite de cacao.  
1804.00.01  Manteca, grasa y aceite de cacao.  5  
18.05  Cacao en polvo sin adición de azúcar ni otro edulcorante.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 681  
Fracción  Descripción  Tasa base  Categoría  
1805.00  Cacao en polvo sin adición de azúcar ni otro edulcorante.  
1805.00.01  Cacao en polvo sin adición de azúcar ni otro edulcorante.  5  
18.06  Chocolate y demás preparaciones alimenticias que contengan cacao.  
1806.10  –  Cacao en polvo con adición de azúcar u otro edulcorante.  
1806.10.01  Con un contenido de azúcar igual o superior al 90 %, en peso.  5  
1806.10.99  Los demás.  5 
1806.20  –  Las demás preparaciones, bien en bloques o barras con peso sup erior a 
2 kg, bien en forma líquida o pastosa, o en polvo, gránulos o f ormas 
similares, en recipientes o envases inmediatos con un contenido  superior 
a 2 kg.  
1806.20.99  Las demás preparaciones, bien en bloques o barras con un peso 
superior a 2 kg bien en forma líquida o pastosa, o en polvo, gr ánulos 
o formas similares, en recipientes o envases inmediatos con un con­
tenido superior a 2 kg.  5 
– Los demás, en bloques, tabletas o barras:  
1806.31  –  –  Rellenos.  
1806.31.01  Rellenos.  5 
1806.32  –  –  Sin rellenar.  
1806.32.01  Sin rellenar.  5 
1806.90  –  Los demás.  
1806.90.01  Preparaciones alimenticias a base de harina, sémola, almidón, fécula 
o extracto de malta con un contenido de polvo de cacao, calcula do 
sobre una base totalmente desgrasada, superior al 40 % en peso.  5 
1806.90.02  Preparaciones alimenticias de productos de las partidas 04.01 a 
04.04, que contengan polvo de cacao en una proporción, calculad a 
sobre una base totalmente desgrasada, superior al 5 % en peso.  5 
1806.90.99  Los demás.  5 
19 PREPARACIONES A BASE DE CEREALES, HARINA, ALMIDÓN, FÉCULA O 
LECHE; PRODUCTOS DE PASTELERÍA.  
19.01  Extracto de malta; preparaciones alimenticias de harina, sémola, almidón, 
fécula o extracto de malta, que no contengan cacao o con un contenido de 
cacao inferior al 40 % en peso calculado sobre una base totalmente des ­
grasada, no expresadas ni comprendidas en otra parte; preparaciones ali ­
menticias de productos de las partidas  04.01  a 04.04  que no contengan 
cacao o con un contenido de cacao inferior al 5 % en peso calculado sobre 
una base totalmente desgrasada, no expresadas ni comprendidas en otra 
parte.  
1901.10  –  Preparaciones para la alimentación infantil acondicionadas par a la venta al 
por menor.  
1901.10.01  Con un contenido de sólidos lácteos superior al 10 %, en peso.  5  
1901.10.99  Las demás.  5 
1901.20  –  Mezclas y pastas para la preparación de productos de panadería , pastelería 
o galletería, de la partida 19.05.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 682  
Fracción  Descripción  Tasa base  Categoría  
1901.20.01  A base de harinas, almidones, féculas, avena, maíz o trigo.  5  
1901.20.02  Con un contenido de grasa butírica superior al 25 %, en peso, sin 
acondicionar para la venta al por menor.  5 
1901.20.99  Los demás.  5 
1901.90  –  Los demás.  
1901.90.01  Extractos de malta.  5  
1901.90.02  Productos alimenticios vegetales, dietéticos, para diabéticos.  1 0  1  
1901.90.03  Preparaciones a base de productos lácteos con un contenido de só­
lidos lácteos superior al 10 %, en peso.  5 
1901.90.99  Los demás.  5 
19.02  Pastas alimenticias, incluso cocidas o rellenas (de carne u otras sustancias) 
o bien preparadas de otra forma, tales como espaguetis, fideos, macarro ­
nes, tallarines, lasañas, ñoquis, ravioles, canelones; cuscús, incluso prepa ­
rado.  
– Pastas alimenticias sin cocer, rellenar ni preparar de otra fo rma: 
1902.11  –  –  Que contengan huevo.  
1902.11.01  Que contengan huevo.  5  
1902.19  –  –  Las demás.  
1902.19.99  Las demás.  5 
1902.20  –  Pastas alimenticias rellenas, incluso cocidas o preparadas de otra forma.  
1902.20.01  Pastas alimenticias rellenas, incluso cocidas o preparadas de otra 
forma.  5 
1902.20.01XX  Pasta rellena, con un contenido en peso de productos pesqueros 
superior al 20 %.  10 2  
1902.30  –  Las demás pastas alimenticias.  
1902.30.99  Las demás pastas alimenticias.  5  
1902.40  –  Cuscús.  
1902.40.01  Cuscús.  1 0  3  
19.03  Tapioca y sus sucedáneos preparados con fécula, en copos, grumos, granos 
perlados, cerniduras o formas similares.  
1903.00  Tapioca y sus sucedáneos preparados con fécula, en copos, grum os, granos 
perlados, cerniduras o formas similares.  
1903.00.01  Tapioca y sus sucedáneos preparados con fécula, en copos, grum os, 
granos perlados, cerniduras o formas similares.  10 1  
19.04  Productos a base de cereales obtenidos por inflado o tostado (por ejemplo: 
hojuelas o copos de maíz); cereales (excepto el maíz) en grano o en forma 
de copos u otro grano trabajado (excepto la harina y sémola), precocidos o 
preparados de otro modo, no expresados ni comprendidos en otra parte.  
1904.10  –  Productos a base de cereales, obtenidos por inflado o tostado.  
1904.10.01  Productos a base de cereales, obtenidos por inflado o tostado.  5  
1904.20  –  Preparaciones alimenticias obtenidas con copos de cereales sin  tostar o con 
mezclas de copos de cereales sin tostar y copos de cereales tos tados o 
cereales inflados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 683  
Fracción  Descripción  Tasa base  Categoría  
1904.20.01  Preparaciones alimenticias obtenidas con copos de cereales sin  tostar 
o con mezclas de copos de cereales sin tostar y copos de cereal es 
tostados o cereales inflados.  5 
1904.90  –  Los demás.  
1904.90.99  Los demás.  5 
19.05  Productos de panadería, pastelería o galletería, incluso con adición de 
cacao; hostias, sellos vacíos del tipo de los utilizados para medicamentos, 
obleas para sellar, pastas secas de harina, almidón o fécula, en hojas, y 
productos similares.  
1905.10  –  Pan crujiente llamado «Knäckebrot».  
1905.10.01  Pan crujiente llamado «Knäckebrot».  1 0  3  
1905.20  –  Pan de especias.  
1905.20.01  Pan de especias.  1 0  3  
1905.30  –  Galletas dulces (con adición de edulcorante); barquillos y obl eas, incluso 
rellenos («gaufrettes», «wafers») y «waffles» («gaufres»).  
1905.30.01  Galletas dulces (con adición de edulcorante); barquillos y obl eas, 
incluso rellenos («gaufrettes», «wafers») y «waffles» («gaufres »). 5 
1905.40  –  Pan tostado y productos similares tostados.  
1905.40.01  Pan tostado y productos similares tostados.  1 0  3  
1905.90  –  Los demás.  
1905.90.01  Sellos para medicamentos.  1 0  1  
1905.90.99  Los demás.  5 
20 PREPARACIONES DE LEGUMBRES U HORTALIZAS, DE FRUTOS O DE 
OTRAS PARTES DE PLANTAS.  
20.01  Hortalizas, frutas u otros frutos y demás partes comestibles de plantas, 
preparados o conservados en vinagre o en ácido acético.  
2001.10  –  Pepinos y pepinillos.  
2001.10.01  Pepinos y pepinillos.  2 0  1  
2001.20  –  Cebollas.  
2001.20.01  Cebollas.  2 0  1  
2001.90  –  Los demás.  
2001.90.01  Pimientos (Capsicum anuum).  2 0  1  
2001.90.02  Las demás hortalizas.  2 0  1  
2001.90.99  Las demás.  2 0  2  
20.02  Tomates preparados o conservados (excepto en vinagre o en ácido acético).  
2002.10  –  Tomates enteros o en trozos.  
2002.10.01  Tomates enteros o en trozos.  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 684  
Fracción  Descripción  Tasa base  Categoría  
2002.90  –  Los demás.  
2002.90.99  Los demás.  5 
20.03  Setas y demás hongos y trufas, preparadas o conservadas (excepto en 
vinagre o en ácido acético).  
2003.10  –  Setas y demás hongos.  
2003.10.01  Setas y demás hongos.  2 0  1  
2003.20  –  Trufas.  
2003.20.01  Trufas.  2 0  1  
20.04  Las demás hortalizas preparadas o conservadas (excepto en vinagre o en 
ácido acético), congeladas, excepto los productos de la partida  20.06 . 
2004.10  –  Papas (patatas).  
2004.10.01  Papas (patatas).  5 
2004.90  –  Las demás hortalizas y las mezclas de hortalizas.  
2004.90.01  Antipasto.  2 0  1  
2004.90.02  Frijoles (porotos, alubias, judías, fréjoles).  2 0  1  
2004.90.99  Las demás.  2 0  1  
20.05  Las demás hortalizas preparadas o conservadas (excepto en vinagre o en 
ácido acético), sin congelar, excepto los productos de la partida  20.06 . 
2005.10  –  Hortalizas homogeneizadas.  
2005.10.01  Hortalizas homogeneizadas.  2 0  1  
2005.20  –  Papas (patatas).  
2005.20.01  Papas (patatas).  5 
2005.40  –  Chícharos (arvejas, guisantes) (Pisum sativum).  
2005.40.01  Chícharos (arvejas, guisantes) (Pisum sativum).  2 0  1  
– Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus spp.):  
2005.51  –  –  Desvainados.  
2005.51.01  Desvainados.  2 0  1  
2005.59  –  –  Los demás.  
2005.59.99  Los demás.  2 0  1  
2005.60  –  Espárragos.  
2005.60.01  Espárragos.  2 0  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 685  
Fracción  Descripción  Tasa base  Categoría  
2005.70  –  Aceitunas.  
2005.70.01  Aceitunas.  2 0  2  
2005.80  –  Maíz dulce (Zea mays var. saccharata).  
2005.80.01  Maíz dulce (Zea mays var. saccharata).  2 0  1  
2005.90  –  Las demás hortalizas y las mezclas de hortalizas.  
2005.90.01  Pimientos (Capsicum anuum).  2 0  1  
2005.90.02  «Choucroute».  2 0  1  
2005.90.99  Las demás.  2 0  1  
20.06  Hortalizas, frutas u otros frutos o sus cortezas y demás partes de plantas, 
confitados con azúcar (almibarados, glaseados o escarchados).  
2006.00  Hortalizas, frutas u otros frutos o sus cortezas y demás parte s de plantas, 
confitados con azúcar (almibarados, glaseados o escarchados).  
2006.00.01  Frijoles (porotos, alubias, judías, fréjoles) (Vigna spp., Pha seolus 
spp.).  20 1  
2006.00.02  Espárragos.  2 0  1  
2006.00.03  Las demás hortalizas congeladas, excepto lo comprendido en las  
fracciones 2006.00.01 y 02.  20 1  
2006.00.99  Los demás.  20 + 0.39586 $/kg  2  
20.07  Confituras, jaleas y mermeladas, purés y pastas de frutas u otros frutos, 
obtenidos por cocción, incluso con adición de azúcar u otro edulcorante.  
2007.10  –  Preparaciones homogeneizadas.  
2007.10.01  Preparaciones homogeneizadas.  5  
– Los demás:  
2007.91  –  –  De agrios (cítricos).  
2007.91.01  De agrios (cítricos).  5  
2007.99  –  –  Los demás.  
2007.99.01  Compotas o mermeladas destinadas a diabéticos.  5  
2007.99.02  Jaleas, destinadas a diabéticos.  5  
2007.99.03  Pures o pastas destinadas a diabéticos.  5  
2007.99.04  Mermeladas, excepto lo comprendido en la fracción 2007.99.01.  5  
2007.99.99  Los demás.  5 
20.08  Frutas u otros frutos y demás partes comestibles de plantas, preparados o 
conservados de otro modo, incluso con adición de azúcar u otro edulco ­
rante o alcohol, no expresados ni comprendidos en otra parte.  
– Frutos de cáscara, cacahuates (cacahuetes, maníes) y demás sem illas, in­
cluso mezclados entre sí:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 686  
Fracción  Descripción  Tasa base  Categoría  
2008.11  –  –  Cacahuates (cacahuetes, maníes).  
2008.11.01  Sin cáscara.  2 0  2  
2008.11.99  Los demás.  2 0  2  
2008.19  –  –  Los demás, incluidas las mezclas.  
2008.19.01  Almendras.  2 0  2  
2008.19.99  Los demás.  2 0  2  
2008.20  –  Piñas (ananás).  
2008.20.01  Piñas (ananás).  2 0  1  
2008.30  –  Agrios (cítricos).  
2008.30.01  Cáscara de limón.  2 0  2  
2008.30.02  Cáscara de cítricos, excepto de naranja o limón.  2 0  2  
2008.30.03  Pulpa de naranja.  2 0  2  
2008.30.04  Naranjas, excepto cáscara de naranja y pulpa de naranja.  2 0  2  
2008.30.05  Clementinas, excepto cáscara de clementinas y pulpa de clement inas. 2 0  1  
2008.30.06  Limas, excepto cáscara de lima y pulpa de lima.  2 0  1  
2008.30.07  Toronjas, excepto cáscara de toronja y pulpa de toronja.  2 0  1  
2008.30.08  Limón verde, excepto cáscara de limón verde y pulpa de limón 
verde.  20 1  
2008.30.99  Los demás.  2 0  1  
2008.40  –  Peras.  
2008.40.01  Peras.  2 0  1  
2008.50  –  Chabacanos (damascos, albaricoques).  
2008.50.01  Chabacanos (damascos, albaricoques).  2 0  1  
2008.60  –  Cerezas.  
2008.60.01  Cerezas.  2 0  2  
2008.70  –  Duraznos (melocotones).  
2008.70.01  Duraznos (melocotones).  5  
2008.80  –  Fresas (frutillas).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 687  
Fracción  Descripción  Tasa base  Categoría  
2008.80.01  Fresas (frutillas).  2 0  1  
– Los demás, incluidas las mezclas, excepto las mezclas de la su bpartida 
2008.19:  
2008.91  –  –  Palmitos.  
2008.91.01  Palmitos.  2 0  1  
2008.92  –  –  Mezclas.  
2008.92.01  Mezclas.  2 0  1  
2008.99  –  –  Los demás.  
2008.99.01  Nectarinas.  2 0  1  
2008.99.99  Los demás.  2 0  1  
20.09  Jugos de frutas u otros frutos (incluido el mosto de uva) o de hortalizas sin 
fermentar y sin adición de alcohol, incluso con adición de azúcar u otro 
edulcorante.  
– Jugo de naranja:  
2009.11  –  –  Congelado.  
2009.11.01  Congelado.  2 0  1  
2009.19  –  –  Los demás.  
2009.19.01  Con un grado de concentración inferior o igual a 1.5.  2 0  1  
2009.19.99  Los demás.  2 0  1  
2009.20  –  Jugo de toronja o pomelo.  
2009.20.01  Jugo de toronja o pomelo.  2 0  1  
2009.30  –  Jugo de los demás agrios (cítricos).  
2009.30.01  Jugo de lima.  2 0  1  
2009.30.02  Los demás, sin concentrar, excepto lo comprendido en la fracci ón 
2009.30.01.  20 1  
2009.30.99  Los demás.  2 0  1  
2009.40  –  Jugo de piña (ananá).  
2009.40.01  Sin concentrar.  2 0  1  
2009.40.99  Los demás.  2 0  1  
2009.50  –  Jugo de tomate.  
2009.50.01  Jugo de tomate.  2 0  1  
2009.60  –  Jugo de uva (incluido el mosto).  
2009.60.01  Jugo de uva (incluido el mosto).  5  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 688  
Fracción  Descripción  Tasa base  Categoría  
2009.70  –  Jugo de manzana.  
2009.70.01  Jugo de manzana.  2 0  1  
2009.80  –  Jugo de cualquier otra fruta o fruto, u hortaliza.  
2009.80.01  Jugo de cualquier otra fruta o fruto, u hortaliza.  2 0  1  
2009.90  –  Mezclas de jugos.  
2009.90.01  Mezclas de jugos que contengan únicamente jugos de hortaliza.  2 0  1  
2009.90.99  Los demás.  2 0  1  
21 PREPARACIONES ALIMENTICIAS DIVERSAS.  
21.01  Extractos, esencias y concentrados de café, té o yerba mate y preparaciones 
a base de estos productos o a base de café, té o yerba mate; achicoria 
tostada y demás sucedáneos del café tostados y sus extractos, esencias y 
concentrados.  
– Extractos, esencias y concentrados de café y preparaciones a b ase de estos 
extractos, esencias o concentrados o a base de café:  
2101.11  –  –  Extractos, esencias y concentrados.  
2101.11.01  Café instántaneo sin aromatizar.  5  
2101.11.02  Extracto de café líquido concentrado, aunque se presente conge lado.  5  
2101.11.99  Los demás.  5 
2101.12  –  –  Preparaciones a base de extractos, esencias o concentrados o a  base de 
café.  
2101.12.01  Preparaciones a base de extractos, esencias o concentrados o a  base 
de café.  5 
2101.20  –  Extractos, esencias y concentrados de té o de yerba mate y pre paraciones a 
base de estos extractos, esencias o concentrados o a base de té  o de yerba 
mate.  
2101.20.01  Extractos, esencias y concentrados de té o de yerba mate y pre para­
ciones a base de estos extractos, esencias o concentrados o a b ase de 
té o de yerba mate.  20 1  
2101.30  –  Achicoria tostada y demás sucedáneos del café tostados y sus e xtractos, 
esencias y concentrados.  
2101.30.01  Achicoria tostada y demás sucedáneos del café tostados y sus e x­
tractos, esencias y concentrados.  5 
21.02  Levaduras (vivas o muertas); los demás microorganismos monocelulares 
muertos (excepto las vacunas de la partida  30.02 ); polvos para honear 
preparados.  
2102.10  –  Levaduras vivas.  
2102.10.01  Deshidratadas, cuando contengan hasta el 10 % de humedad.  1 5  2  
2102.10.02  De tórula.  1 0  2  
2102.10.99  Las demás.  1 5  2  
2102.20  –  Levaduras muertas; los demás microorganismos monocelulares mue rtos. 
2102.20.01  Levaduras de tórula.  1 0  2  
2102.20.99  Las demás.  1 5  2  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 689  
Fracción  Descripción  Tasa base  Categoría  
2102.30  –  Polvos para hornear preparados.  
2102.30.01  Polvos para hornear preparados.  1 5  3  
21.03  Preparaciones para salsas y salsas preparadas; condimentos y sazonado ­
res, compuestos; harina de mostaza y mostaza preparada.  
2103.10  –  Salsa de soja (soya).  
2103.10.01  Salsa de soja (soya).  2 0  1  
2103.20  –  «Ketchup»y demás salsas de tomate.  
2103.20.01  «Ketchup».  2 0  1  
2103.20.99  Las demás.  2 0  1  
2103.30  –  Harina de mostaza y mostaza preparada.  
2103.30.01  Harina de mostaza.  2 0  2  
2103.30.99  Los demás.  2 0  2  
2103.90  –  Los demás.  
2103.90.99  Los demás.  2 0  2  
21.04  Preparaciones para sopas, potajes o caldos; sopas, potajes o caldos, pre ­
parados; preparaciones alimenticias compuestas homogeneizadas.  
2104.10  –  Preparaciones para sopas, potajes o caldos; sopas, potajes o c aldos, pre­
parados.  
2104.10.01  Preparaciones para sopas, potajes o caldos; sopas, potajes o c aldos, 
preparados.  10 1  
2104.20  –  Preparaciones alimenticias compuestas homogeneizadas.  
2104.20.01  Preparaciones alimenticias compuestas homogeneizadas.  1 0  1  
21.05  Helados, incluso con cacao.  
2105.00  Helados, incluso con cacao.  
2105.00.01  Helados, incluso con cacao.  5  
21.06  Preparaciones alimenticias no expresadas ni comprendidas en otra parte.  
2106.10  –  Concentrados de proteínas y sustancias protéicas texturadas.  
2106.10.01  Concentrados de proteína de soja (soya), excepto lo comprendid o en 
la fracción 2106.10.04.  Ex. 1  
2106.10.02  Derivados de proteína de leche, cuya composición sea: manteca de 
coco hidrogenada 44 %, glucosa anhidra 38 %, caseinato de sodio  
10 %, emulsificantes 6 %, estabilizador 2 %.  5 
2106.10.03  Preparación usada en panadería, pastelería y galletería, choco latería y 
similares, cuando contenga: 15 a 40 % de proteínas, 0.9 a 5 % d e 
grasas, 45 a 70 % de carbohidratos, 3 a 9 % de minerales y 3 a 8 % 
de humedad.  15 4  
2106.10.04  Concentrados de proteína de soja (soya), cuyo contenido de pro teína 
sea inferior o igual al 50 %.  10 4  
2106.10.99  Los demás.  5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 690  
Fracción  Descripción  Tasa base  Categoría  
2106.90  –  Las demás.  
2106.90.01  Polvos para la elaboración de budines y gelatinas destinadas a  dia­
béticos.  15 2  
2106.90.02  Preparación usada en panadería, pastelería y galletería, choco latería y 
similares, cuando contenga 15 a 40 % de proteínas, 0.9 a 5 % de  
grasas, 45 a 70 % de carbohidratos, 3 a 4 % de minerales y 3 a 8 % 
de humedad.  15 + 0.39586 $/kg  4  
2106.90.03  Autolizado de levadura.  1 5  2  
2106.90.04  A base de corazón de res pulverizado, aceite de ajonjolí; almi dón de 
tapioca, azúcar, vitaminas y minerales.  10 4 a  
2106.90.05  Jarabes aromatizados o con adición de colorantes.  5  
2106.90.06  Concentrados de jugos de una sola fruta, legumbre u hortaliza,  en­
riquecidos con minerales o vitaminas.  15 + 0.39586 $/kg  2  
2106.90.07  Mezclas de jugos concentrados de frutas, legumbres u hortaliza s, 
enriquecidos con minerales o vitaminas.  15 1  
2106.90.08  Con un contenido de sólidos lácteos superior al 10 %, en peso.  5  
2106.90.09  Preparaciones a base de huevo.  5  
2106.90.10  Extractos y concentrados del tipo de los utilizados en la elab oración 
de bebidas que contengan alcohol, excepto las preparaciones a b ase 
de sustancias odoríferas de la partida 33.02.  10 4  
2106.90.11  Las demás preparaciones del tipo de las utilizadas en la elabo ración 
de bebidas que contengan alcohol, excepto las preparaciones a b ase 
de sustancias odoríferas de la partida 33.02.  20 4  
2106.90.99  Las demás.  5 
22 BEBIDAS, LÍQUIDOS ALCOHÓLICOS Y VINAGRE.  
22.01  Agua, incluidas el agua mineral natural o artificial y la gaseada, sin 
adición de azúcar u otro edulcorante ni aromatizada; hielo y nieve.  
2201.10  –  Agua mineral y agua gaseada.  
2201.10.01  Agua mineral.  2 0  3  
2201.10.99  Los demás.  2 0  3  
2201.90  –  Los demás.  
2201.90.01  Agua potable.  1 0  3  
2201.90.02  Hielo.  1 0  3  
2201.90.99  Los demás.  2 0  3  
22.02  Agua, incluidas el agua mineral y la gaseada, con adición de azúcar u otro 
edulcorante o aromatizada, y demás bebidas no alcohólicas, excepto los 
jugos de frutas u otros frutos, o de hortalizas de la partida  20.09 . 
2202.10  –  Agua, incluidas el agua mineral y la gaseada, con adición de a zúcar u otro 
edulcorante o aromatizada.  
2202.10.01  Agua, incluidas el agua mineral y la gaseada, con adición de a zúcar 
u otro edulcorante o aromatizada.  20 + 0.39586 $/l  4  
2202.90  –  Las demás.  
2202.90.01  A base de ginseng y jalea real.  1 0  1  
2202.90.02  A base de jugos de una sola fruta, legumbre u hortaliza, enriq uecidos 
con minerales o vitaminas.  20 4 a  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 691  
Fracción  Descripción  Tasa base  Categoría  
2202.90.03  A base de mezclas de jugos de frutas, legumbres u hortalizas, enri­
quecidos con minerales o vitaminas.  20 4 a  
2202.90.04  Que contengan leche.  5  
2202.90.99  Las demás.  5 
22.03  Cerveza de malta.  
2203.00  Cerveza de malta.  
2203.00.01  Cerveza de malta.  2 0  1  
22.04  Vino de uvas frescas, incluso encabezado; mosto de uva, excepto el de la 
partida  20.09 . 
2204.10  –  Vino espumoso.  
2204.10.01  Vino espumoso.  2 0  3  
2204.10.01XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
– Los demás vinos; mosto de uva en el que la fermentación se ha impedido 
o cortado añadiendo alcohol:  
2204.21  –  –  En recipientes con capacidad inferior o igual a 2 l.  
2204.21.01  Vinos generosos, cuya graduación alcohólica sea mayor de 14 gr ados 
centesimales Gay-Lussac a la temperatura de 15 grados centígrad os, 
en vasijería de barro, loza o vidrio.  20 3  
2204.21.01XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
2204.21.02  Vinos tinto, rosado, clarete o blanco, cuya graduación alcohól ica sea 
hasta de 14 grados centesimales Gay-Lussac a la temperatura de 15 
grados centígrados, en vasijería de barro, loza o vidrio.  20 3  
2204.21.02XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
2204.21.03  Vinos de uva, llamados finos, los tipos clarete con graduación  alco­
hólica hasta de 14 grados centesimales Gay-Lussac a la temperat ura 
de 15 grados centígrados. Grado alcohólico mínimo de 11.5 grado s a 
12 grados, respectivamente, para vinos tinto y blanco; acidez v olátil 
máxima de 1.30 grados por litro. Para vinos tipo «Rhin»la gradu a­
ción alcohólica podrá ser de mínimo 11 grados. Certificado de c ali­
dad emitido por organismo estatal del país exportador. Botellas  de 
capacidad no superior a 0.750 litros rotuladas con indicación d el año 
de la cosecha y de la marca registrada de la viña o bodega de o rigen.  20 3  
2204.21.03XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
2204.21.04  «Champagne»; los demás vinos que contengan gas carbónico.  2 0  3  
2204.21.04XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
2204.21.99  Los demás.  2 0  3  
2204.21.99XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro.  20 2  
2204.29  –  –  Los demás.  
2204.29.99  Los demás.  2 0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 692  
Fracción  Descripción  Tasa base  Categoría  
2204.29.99XX  Con un precio de entrada a la importación igual o superior a 
5.00 dólares de EE.UU. por litro  20 2  
2204.30  –  Los demás mostos de uva.  
2204.30.99  Los demás mostos de uva.  5  
22.05  Vermut y demás vinos de uvas frescas preparados con plantas o sustancias 
aromáticas.  
2205.10  –  En recipientes con capacidad inferior o igual a 2 l.  
2205.10.01  Vermuts.  2 0  3  
2205.10.99  Los demás.  2 0  3  
2205.90  –  Los demás.  
2205.90.01  Vermuts.  2 0  3  
2205.90.99  Los demás.  2 0  3  
22.06  Las demás bebidas fermentadas (por ejemplo: sidra, perada, aguamiel); 
mezclas de bebidas fermentadas y mezclas de bebidas fermentadas y bebi ­
das no alcohólicas, no expresadas ni comprendidas en otra parte.  
2206.00  Las demás bebidas fermentadas (por ejemplo: sidra, perada, agu amiel); 
mezclas de bebidas fermentadas y mezclas de bebidas fermentadas  y bebi­
das no alcohólicas, no expresadas ni comprendidas en otra parte . 
2206.00.01  Bebidas refrescantes a base de una mezcla de limonada y cervez a o 
vino, o de una mezcla de cerveza y vino («wine coolers»).  20 4  
2206.00.99  Los demás.  2 0  3  
22.07  Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico supe ­
rior o igual a 80 % vol; alcohol etílico y aguardiente desnaturalizados, de 
cualquier graduación.  
2207.10  –  Alcohol etílico sin desnaturalizar con grado alcohólico volumé trico supe­
rior o igual a 80 % vol.  
2207.10.01  Alcohol etílico sin desnaturalizar con grado alcohólico volumé trico 
superior o igual a 80 % vol.  10 + 0.39586 $/l  1  
2207.20  –  Alcohol etílico y aguardiente desnaturalizados, de cualquier g raduación.  
2207.20.01  Alcohol etílico y aguardientes desnaturalizados, de cualquier gradua­
ción.  10 + 0.39586 $/l  1  
22.08  Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico inferior 
a 80 % vol; aguardientes, licores y demás bebidas espirituosas.  
2208.20  –  Aguardiente de vino o de orujo de uvas.  
2208.20.01  Coñac.  2 0  1  
2208.20.02  Brandy o «Wainbrand»cuya graduación alcohólica sea igual o sup e­
rior a 37.5 grados centesimales Gay-Lussac, con una cantidad to tal 
de sustancias volátiles que no sean los alcoholes etílico y met ílico 
superior a 200 g/hl de alcohol a 100 % vol, y envejecido, al me nos, 
durante un año en recipientes de roble o durante seis meses com o 
mínimo, en toneles de roble de una capacidad inferior a 1,000 l . 20 3  
2208.20.03  Destilados puros de uva, cuya graduación alcohólica sea igual o 
superior a 80 grados centesimales Gay-Lussac, a la temperatura de 
15 grados centígrados, a granel.  10 3  
2208.20.99  Los demás.  2 0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 693  
Fracción  Descripción  Tasa base  Categoría  
2208.30  –  Whisky.  
2208.30.01  Whisky canadiense («Canadian whiskey»).  2 0  1  
2208.30.02  Whisky cuya graduación alcohólica sea mayor de 53 grados cente ­
simales Gay-Lussac a la temperatura de 15 grados centígrados, a  
granel.  10 1  
2208.30.03  Whisky o whiskey cuya graduación alcohólica sea igual o superi or a 
40 grados centesimales Gay-Lussac, destilado a menos de 94.8 % 
vol, de forma que el producto de la destilación tenga un aroma y 
un gusto procedente de las materias primas utilizadas,madurado,  al 
menos, durante tres años en toneles de madera de menos de 700 
litros de capacidad en vasijería de barro, loza o vidrio.  20 1  
2208.30.04  Whisky «Tennessee»o whisky Bourbon.  2 0  1  
2208.30.99  Los demás.  2 0  1  
2208.40  –  Ron y demás aguardientes de caña.  
2208.40.01  Ron.  5 
2208.40.99  Los demás.  5 
2208.50  –  «Gin»y ginebra.  
2208.50.01  «Gin»y ginebra.  2 0  1  
2208.60  –  Vodka.  
2208.60.01  Vodka.  2 0  3  
2208.60.01XX  En envases menores o iguales a 2 litros, con un precio de entrada 
de importación superior 2.80 dólares de EE.UU. por litro.  20 1  
2208.70  –  Licores.  
2208.70.01  De más de 14 grados sin exceder de 23 grados centesimales Gay-  
Lussac a la temperatura de 15 grados centígrados, en vasijería de 
barro, loza o vidrio.  20 1  
2208.70.99  Los demás.  2 0  1  
2208.90  –  Los demás.  
2208.90.01  Alcohol etílico.  1 0  1  
2208.90.02  Bebidas alcohólicas de más de 14 grados sin exceder de 23 grad os 
centesimales Gay-Lussac a la temperatura de 15 grados centígrad os, 
en vasijería de barro, loza o vidrio.  20 1  
2208.90.99  Los demás.  2 0  1  
22.09  Vinagre y sucedáneos del vinagre obtenidos a partir del ácido acético.  
2209.00  Vinagre y sucedáneos del vinagre obtenidos a partir del ácido acético.  
2209.00.01  Vinagre y sucedáneos del vinagre obtenidos a partir del ácido acéti­
co. 20 4  
23 RESIDUOS Y DESPERDICIOS DE LAS INDUSTRIAS ALIMENTARIAS; ALI ­
MENTOS PREPARADOS PARA ANIMALES.  
23.01  Harina, polvo y  «pellets» , de carne, despojos, pescado o de crustáceos, 
moluscos o demás invertebrados acuáticos, impropios para la alimentación 
humana; chicharrones.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 694  
Fracción  Descripción  Tasa base  Categoría  
2301.10  –  Harina, polvo y «pellets», de carne o despojos; chicharrones.  
2301.10.01  Harina.  1 5  3  
2301.10.99  Los demás.  1 5  3  
2301.20  –  Harina, polvo y «pellets», de pescado o de crustáceos, molusco s o demás 
invertebrados acuáticos.  
2301.20.01  Harina, polvo y «pellets», de pescado o de crustáceos, molusco s o 
demás invertebrados acuáticos.  15 2  
23.02  Salvados, moyuelos y demás residuos del cernido, de la molienda o de otros 
tratamientos de los cereales o de las leguminosas, incluso en  «pellets» . 
2302.10  –  De maíz.  
2302.10.01  De maíz.  5 
2302.20  –  De arroz.  
2302.20.01  De arroz.  5 
2302.30  –  De trigo.  
2302.30.01  De trigo.  5 
2302.40  –  De los demás cereales.  
2302.40.99  De los demás cereales.  5  
2302.50  –  De leguminosas.  
2302.50.01  De leguminosas.  1 0  3  
23.03  Residuos de la industria del almidón y residuos similares, pulpa de remo ­
lacha, bagazo de caña de azúcar y demás desperdicios de la industria 
azucarera, heces y desperdicios de cervecería o de destilería, incluso en  
«pellets» . 
2303.10  –  Residuos de la industria del almidón y residuos similares.  
2303.10.01  Residuos de la industria del almidón y residuos similares.  5  
2303.20  –  Pulpa de remolacha, bagazo de caña de azúcar y demás desperdic ios de la 
industria azucarera.  
2303.20.01  Pulpa de remolacha, bagazo de caña de azúcar y demás desperdic ios 
de la industria azucarera.  10 1  
2303.30  –  Heces y desperdicios de cervecería o de destilería.  
2303.30.01  Solubles y granos desecados de la destilación del maíz.  Ex.  1  
2303.30.99  Los demás.  1 0  3  
23.04  Tortas y demás residuos solidos de la extracción del aceite de soja (soya), 
incluso molidos o en  «pellets» . 
2304.00  Tortas y demás residuos solidos de la extracción del aceite de  soja (soya), 
incluso molidos o en «pellets».  
2304.00.01  Tortas y demás residuos sólidos de la extracción del aceite de  soja 
(soya), incluso molidos o en «pellets».  15 3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 695  
Fracción  Descripción  Tasa base  Categoría  
23.05  Tortas y demás residuos solidos de la extracción del aceite de cacahuate 
(cacahuete, maní), incluso molidos o en  «pellets» . 
2305.00  Tortas y demás residuos solidos de la extracción del aceite de  cacahuate 
(cacahuete, maní), incluso molidos o en «pellets».  
2305.00.01  Tortas y demás residuos solidos de la extracción del aceite de  caca­
huate (cacahuete, maní), incluso molidos o en «pellets».  15 3  
23.06  Tortas y demás residuos solidos de la extracción de grasas o aceites vege ­
tales, incluso molidos o en  «pellets» , excepto los de las partidas  23.04  o 
23.05 . 
2306.10  –  De algodón.  
2306.10.01  De algodón.  1 5  3  
2306.20  –  De lino.  
2306.20.01  De lino.  1 5  3  
2306.30  –  De girasol.  
2306.30.01  De girasol.  1 5  3  
2306.40  –  De nabo (de nabina) o de colza.  
2306.40.01  De nabo (de nabina) o de colza.  1 5  3  
2306.50  –  De coco o de copra.  
2306.50.01  De coco o de copra.  1 5  3  
2306.60  –  De nuez o de almendra de palma.  
2306.60.01  De nuez o de almendra de palma.  1 5  3  
2306.70  –  De germen de maíz.  
2306.70.01  De germen de maíz.  1 5  3  
2306.90  –  Los demás.  
2306.90.99  Los demás.  1 5  4  
23.07  Lías o heces de vino; tártaro bruto.  
2307.00  Lías o heces de vino; tártaro bruto.  
2307.00.01  Lías o heces de vino; tártaro bruto.  1 0  2  
23.08  Materias vegetales y desperdicios vegetales, residuos y subproductos vege ­
tales, incluso en  «pellets» , del tipo de los utilizados para la alimentación de 
los animales, no expresados ni comprendidos en otra parte.  
2308.10  –  Bellotas y castañas de Indias.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 696  
Fracción  Descripción  Tasa base  Categoría  
2308.10.01  Bellotas y castañas de Indias.  1 0  2  
2308.90  –  Los demás.  
2308.90.99  Los demás.  1 0  2  
23.09  Preparaciones del tipo de las utilizadas para la alimentación de los ani ­
males.  
2309.10  –  Alimentos para perros o gatos, acondicionados para la venta al  por menor.  
2309.10.01  Alimentos para perros o gatos, acondicionados para la venta al  por 
menor.  10 3  
2309.90  –  Las demás.  
2309.90.01  Alimentos preparados para aves de corral consistentes en mezcl as de 
semillas de distintas variedades vegetales trituradas.  5 
2309.90.02  Pasturas, aun cuando estén adicionadas de materias minerales.  5  
2309.90.03  Preparados forrajeros azucarados, de pulpa de remolacha adicio nada 
con melaza.  Ex. 1  
2309.90.04  Mezclas, preparaciones o productos de origen orgánico para la ali­
mentación de peces de ornato.  5 
2309.90.05  Preparación estimulante a base de 2 % como máximo de vitamina H. Ex.  1  
2309.90.06  Preparación para la elaboración de alimentos balanceados, obte nida 
por reacción de sosa cáustica, ácido fosfórico y dolomita.  Ex. 1  
2309.90.07  Preparados concentrados, para la elaboración de alimentos bala ncea­
dos, excepto lo comprendido en las fracciones 2309.90.10 y 11.  5 
2309.90.08  Sustituto de leche para becerros a base de: caseína, leche en polvo, 
grasa animal, lecitina de soya, vitaminas, minerales y antibiót icos, 
excepto lo comprendido en las fracciones 2309.90.10 y 11.  5 
2309.90.09  Concentrado o preparación estimulante a base de vitamina B12.  5  
2309.90.10  Con un contenido de sólidos lácteos superior al 10 %, pero inf erior o 
igual al 50 %, en peso.  5 
2309.90.11  Alimentos preparados con un contenido de productos lácteos sup erior 
al 50 %, en peso.  5 
2309.90.99  Los demás.  5 
24 TABACO Y SUCEDÁNEOS DEL TABACO ELABORADOS.  
24.01  Tabaco en rama o sin elaborar; desperdicios de tabaco.  
2401.10  –  Tabaco sin desvenar o desnervar.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 697  
Fracción  Descripción  Tasa base  Categoría  
2401.10.01  Tabaco para envoltura.  6 7  1  
2401.10.99  Los demás.  4 5  1  
2401.20  –  Tabaco total o parcialmente desvenado o desnervado.  
2401.20.01  Tabaco rubio, Burley o Virginia.  4 5  1  
2401.20.02  Tabaco para envoltura.  6 7  1  
2401.20.99  Los demás.  4 5  1  
2401.30  –  Desperdicios de tabaco.  
2401.30.01  Desperdicios de tabaco.  4 5  1  
24.02  Cigarros (puros) (incluso despuntados), cigarritos (puritos) y cigarrillos, de 
tabaco o de sucedáneos del tabaco.  
2402.10  –  Cigarros (puros) (incluso despuntados) y cigarritos (puritos),  que conten­
gan tabaco.  
2402.10.01  Cigarros (puros), (incluso despuntados) y cigarritos (puritos) , que 
contengan tabaco.  45 1  
2402.20  –  Cigarrillos que contengan tabaco.  
2402.20.01  Cigarrillos que contengan tabaco.  5  
2402.90  –  Los demás.  
2402.90.99  Los demás.  6 7  2  
24.03  Los demás tabacos y sucedáneos del tabaco, elaborados; tabaco  «homoge­
neizado»  o «reconstituido» ; extractos y jugos de tabaco.  
2403.10  –  Tabaco para fumar, incluso con sucedáneos de tabaco en cualqui er pro­
porción.  
2403.10.01  Tabacos para fumar, incluso con sucedáneos de tabaco en cualqu ier 
proporción.  67 2  
– Los demás:  
2403.91  –  –  Tabaco «homogeneizado» o «reconstituido».  
2403.91.01  Tabaco del tipo utilizado para envoltura de tabaco.  4 5  1  
2403.91.99  Los demás.  4 5  1  
2403.99  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 698  
Fracción  Descripción  Tasa base  Categoría  
2403.99.01  Rapé húmedo oral.  2 0  1  
2403.99.99  Los demás.  4 5  1  
25 SAL; AZUFRE; TIERRAS Y PIEDRAS; YESOS; CALES Y CEMENTOS.  
25.01  Sal (incluidas la de mesa y la desnaturalizada) y cloruro de sodio puro, 
incluso en disolución acuosa o con adición de antiaglomerantes o de 
agentes que garanticen una buena fluidez; agua de mar.  
2501.00  Sal (incluidas la de mesa y la desnaturalizada) y cloruro de s odio puro, 
incluso en disolución acuosa o con adición de antiaglomerantes o de agentes 
que garanticen una buena fluidez; agua de mar.  
2501.00.01  Sal (incluidas la de mesa y la desnaturalizada) y cloruro de s odio 
puro, incluso en disolución acuosa o con adición de antiaglomer antes 
o de agentes que garanticen una buena fluidez; agua de mar.  10 A  
25.02  Piritas de hierro sin tostar.  
2502.00  Piritas de hierro sin tostar.  
2502.00.01  Piritas de hierro sin tostar.  1 0  A  
25.03  Azufre de cualquier clase, excepto el sublimado, el precipitado y el coloi ­
dal. 
2503.00  Azufre de cualquier clase, excepto el sublimado, el precipitad o y el coloidal.  
2503.00.01  Azufre en bruto y azufre sin refinar.  5  A  
2503.00.99  Los demás.  1 0  A  
25.04  Grafito natural.  
2504.10  –  En polvo o en escamas.  
2504.10.01  En polvo o en escamas.  1 0  A  
2504.90  –  Los demás.  
2504.90.99  Los demás.  1 0  A  
25.05  Arenas naturales de cualquier clase, incluso coloreadas, excepto las arenas 
metalíferas del Capítulo 26.  
2505.10  –  Arenas silíceas y arenas cuarzosas.  
2505.10.01  Arenas silíceas y arenas cuarzosas.  1 0  A  
2505.90  –  Las demás.  
2505.90.99  Las demás.  1 0  A  
25.06  Cuarzo (excepto las arenas naturales); cuarcita, incluso desbastada o sim ­
plemente troceada, por aserrado o de otro modo, en bloques o en placas 
cuadradas o rectangulares.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 699  
Fracción  Descripción  Tasa base  Categoría  
2506.10  –  Cuarzo.  
2506.10.01  Cuarzo.  1 0  A  
– Cuarcita:  
2506.21  –  –  En bruto o desbastada.  
2506.21.01  En bruto o desbastada.  1 0  A  
2506.29  –  –  Las demás.  
2506.29.99  Las demás.  1 0  A  
25.07  Caolín y demás arcillas caolínicas, incluso calcinadas.  
2507.00  Caolín y demás arcillas caolínicas, incluso calcinadas.  
2507.00.01  Caolín y demás arcillas caolínicas, incluso calcinadas.  Ex.  A  
25.08  Las demás arcillas (excepto las arcillas dilatadas de la partida  68.06 ), 
andalucita, cianita y silimanita, incluso calcinadas; mullita; tierras de cha ­
mota o de dinas.  
2508.10  –  Bentonita.  
2508.10.01  Bentonita.  1 0  A  
2508.20  –  Tierras decolorantes y tierras de batán.  
2508.20.01  Tierras decolorantes y tierras de batán.  1 0  A  
2508.30  –  Arcillas refractarias.  
2508.30.01  Arcillas refractarias.  Ex.  A  
2508.40  –  Las demás arcillas.  
2508.40.99  Las demás arcillas.  1 0  A  
2508.50  –  Andalucita, cianita y silimanita.  
2508.50.01  Andalucita, cianita y silimanita.  1 0  A  
2508.60  –  Mullita.  
2508.60.01  Mullita.  Ex.  A  
2508.70  –  Tierras de chamota o de dinas.  
2508.70.01  Tierras de chamota o de dinas.  1 0  A  
25.09  Creta.  
2509.00  Creta.  
2509.00.01  Creta.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 700  
Fracción  Descripción  Tasa base  Categoría  
25.10  Fosfatos de calcio naturales, fosfatos aluminocálcicos naturales y cretas 
fosfatadas.  
2510.10  –  Sin moler.  
2510.10.01  Fosfatos de calcio (fosforitas), naturales.  Ex.  A  
2510.10.99  Los demás.  1 0  A  
2510.20  –  Molidos.  
2510.20.01  Fosfatos de calcio (fosforitas), naturales.  Ex.  A  
2510.20.99  Los demás.  1 0  A  
25.11  Sulfato de bario natural (baritina); carbonato de bario natural (witherita), 
incluso calcinado, excepto el óxido de bario de la partida  28.16 . 
2511.10  –  Sulfato de bario natural (baritina).  
2511.10.01  Sulfato de bario natural (baritina).  1 0  A  
2511.20  –  Carbonato de bario natural (witherita).  
2511.20.01  Carbonato de bario natural (witherita).  1 0  A  
25.12  Harinas silíceas fósiles (por ejemplo: kieselguhr, tripolita, diatomita) y 
demás tierras silíceas análogas, de densidad aparente inferior o igual a 
1, incluso calcinadas.  
2512.00  Harinas silíceas fósiles (por ejemplo: «Kieselguhr», tripolita , diatomita) y 
demás tierras silíceas análogas, de densidad aparente inferior o igual a 1, 
incluso calcinadas.  
2512.00.01  Harinas silíceas fósiles (por ejemplo: «Kieselguhr», tripolita , diato­
mita) y demás tierras silíceas análogas, de densidad aparente i nferior 
o igual a 1, incluso calcinadas.  Ex. A  
25.13  Piedra pómez; esmeril; corindón natural, granate natural y demás abrasi ­
vos naturales, incluso tratados térmicamente.  
– Piedra pómez:  
2513.11  –  –  En bruto o en trozos irregulares, incluida la quebrantada (gra va de piedra 
pómez o «bimskies»).  
2513.11.01  En bruto o en trozos irregulares, incluida la quebrantada (gra va de 
piedra pomez o «bimskies»).  10 A  
2513.19  –  –  Las demás.  
2513.19.99  Las demás.  1 0  A  
2513.20  –  Esmeril, corindón natural, granate natural y demás abrasivos n aturales.  
2513.20.01  Esmeril, corindón natural, granate natural y demás abrasivos n atura­
les. 10 A  
25.14  Pizarra, incluso desbastada o simplemente troceada, por aserrado o de otro 
modo, en bloques o en placas cuadradas o rectangulares.  
2514.00  Pizarra, incluso desbastada o simplemente troceada, por aserra do o de otro 
modo, en bloques o en placas cuadradas o rectangulares.  
2514.00.01  Pizarra, incluso desbastada o simplemente troceada, por aserra do o 
de otro modo, en bloques o en placas cuadradas o rectangulares.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 701  
Fracción  Descripción  Tasa base  Categoría  
25.15  Mármol, travertinos,  «ecaussines»  y demás piedras calizas de talla o de 
construcción de densidad aparente superior o igual a 2.5, y alabastro, 
incluso desbastados o simplemente troceados, por aserrado o de otro modo, 
en bloques o en placas cuadradaso rectangulares.  
– Mármol y travertinos:  
2515.11  –  –  En bruto o desbastados.  
2515.11.01  En bruto o desbastados.  1 0  A  
2515.12  –  –  Simplemente troceados, por aserrado o de otro modo, en bloques  o en 
placas cuadradas o rectangulares.  
2515.12.01  Mármol aserrado en hojas, de espesor superior a 5 cm.  2 0  A  
2515.12.99  Los demás.  1 5  A  
2515.20  –  –  «Ecaussines» y demás piedras calizas de talla o de construcció n; alabas­
tro. 
2515.20.01  «Ecaussines» y demás piedras calizas de talla o de construcció n; 
alabastro.  15 A  
25.16  Granito, pórfido, basalto, arenisca y demás piedras de talla o de cons ­
trucción, incluso desbastados o simplemente troceados, por aserrado o de 
otro modo, en bloques o en placas cuadradas o rectangulares.  
– Granito:  
2516.11  –  –  En bruto o desbastado.  
2516.11.01  En bruto o desbastado.  1 5  A  
2516.12  –  –  Simplemente troceado, por aserrado o de otro modo, en bloques o en 
placas cuadradas o rectangulares.  
2516.12.01  Simplemente troceado, por aserrado o de otro modo, en bloques o en 
placas cuadradas o rectangulares.  15 A  
– Arenisca:  
2516.21  –  –  En bruto o desbastada.  
2516.21.01  En bruto o desbastada.  1 5  A  
2516.22  –  –  Simplemente troceada, por aserrado o de otro modo, en bloques o en 
placas cuadradas o rectangulares.  
2516.22.01  Simplemente troceada, por aserrado o de otro modo, en bloques o en 
placas cuadradas o rectangulares.  15 A  
2516.90  –  Las demás piedras de talla o de construcción.  
2516.90.99  Las demás piedras de talla o de construcción.  1 5  A  
25.17  Cantos, grava, piedras machacadas, de los tipos generalmente utilizados 
para hacer hormigón, o para firmes de carreteras, vías férreas u otros 
balastos, guijarros y pedernal, incluso tratados térmicamente; macadán 
de escorias o de desechos industriales similares, incluso con materiales 
comprendidos en la primera parte de la partida; macadán alquitranado; 
gránulos, tasquiles (fragmentos) y polvo de piedras de las partidas  25.15  o 
25.16 , incluso tratados térmicamente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 702  
Fracción  Descripción  Tasa base  Categoría  
2517.10  –  Cantos, grava, piedras machacadas, de los tipos generalmente u tilizados 
para hacer hormigón, o para firmes de carreteras, vías férreas u otros 
balastos, guijarros y pedernal, incluso tratados térmicamente.  
2517.10.01  Cantos, grava, piedras machacadas, de los tipos generalmente u tili­
zados para hacer hormigón, o para firmes de carreteras, vías fé rreas u 
otros balastos, guijarros y pedernal, incluso tratados térmicam ente.  10 A  
2517.20  –  Macadán de escorias o de desechos industriales similares, incl uso con 
materiales citados en la subpartida 2517.10.  
2517.20.01  Macadam de escorias o de desechos industriales similares, incl uso 
con materiales citados en la subpartida 2517.10.  10 A  
2517.30  –  Macadán alquitranado.  
2517.30.01  Macadam alquitranado.  1 0  A  
– Gránulos, tasquiles (fragmentos) y polvo de piedras de las par tidas 25.15 o 
25.16, incluso tratados térmicamente:  
2517.41  –  –  De mármol.  
2517.41.01  De mármol.  1 0  A  
2517.49  –  –  Los demás.  
2517.49.99  Los demás.  1 0  A  
25.18  Dolomita, incluso sinterizada o calcinada; dolomita desbastada o simple ­
mente troceada, por aserrado o de otro modo, en bloques o en placas 
cuadradas o rectangulares; aglomerado de dolomita.  
2518.10  –  Dolomita sin calcinar ni sinterizar, llamada «cruda».  
2518.10.01  Dolomita sin calcinar ni sinterizar, llamada «cruda».  1 0  A  
2518.20  –  Dolomita calcinada o sinterizada.  
2518.20.01  Dolomita calcinada o sinterizada.  1 0  A  
2518.30  –  Aglomerado de dolomita.  
2518.30.01  Aglomerado de dolomita.  1 0  A  
25.19  Carbonato de magnesio natural (magnesita); magnesia electrofundida; 
magnesia calcinada a muerte (sinterizada), incluso con pequeñas cantida ­
des de otros óxidos añadidos antes de la sinterización; óxido de magnesio, 
incluso puro.  
2519.10  –  Carbonato de magnesio natural (magnesita).  
2519.10.01  Carbonato de magnesio natural (magnesita).  1 0  C  
2519.90  –  Los demás.  
2519.90.01  Óxido de magnesio.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 703  
Fracción  Descripción  Tasa base  Categoría  
2519.90.02  Magnesia calcinada a muerte (sinterizada) con un contenido de óxido 
de magnesio inferior o igual al 94 %.  Ex. A  
2519.90.99  Los demás.  1 5  A  
25.20  Yeso natural; anhidrita; yeso fraguable (consistente en yeso natural calci ­
nado o en sulfato de calcio), incluso coloreado o con pequeñas cantidades 
de aceleradores o retardadores.  
2520.10  –  Yeso natural; anhidrita.  
2520.10.01  Yeso natural; anhidrita.  1 0  A  
2520.20  –  Yeso fraguable.  
2520.20.01  Yeso fraguable.  1 0  A  
25.21  Castinas; piedras para la fabricación de cal o de cemento.  
2521.00  –  Castinas; piedras para la fabricación de cal o de cemento.  
2521.00.01  Castinas; piedras para la fabricación de cal o de cemento.  1 0  A  
25.22  Cal viva, cal apagada y cal hidráulica, excepto el óxido y el hidróxido de 
calcio de la partida  28.25 . 
2522.10  –  Cal viva.  
2522.10.01  Cal viva.  1 0  B  
2522.20  –  Cal apagada.  
2522.20.01  Cal apagada.  1 0  B  
2522.30  –  Cal hidráulica.  
2522.30.01  Cal hidráulica.  1 0  B  
25.23  Cementos hidráulicos (comprendidos los cementos sin pulverizar o  «clin­
ker»), incluso coloreados.  
2523.10  –  Cementos sin pulverizar («clinker»).  
2523.10.01  Cementos sin pulverizar («clinker»).  1 0  C  
– Cemento Portland:  
2523.21  –  –  Cemento blanco, incluso coloreado artificialmente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 704  
Fracción  Descripción  Tasa base  Categoría  
2523.21.01  Cemento blanco, incluso coloreado artificialmente.  1 0  C  
2523.29  –  –  Los demás.  
2523.29.99  Los demás.  1 0  C  
2523.30  –  Cementos aluminosos.  
2523.30.01  Cementos aluminosos.  Ex.  A  
2523.90  –  Los demás cementos hidráulicos.  
2523.90.99  Los demás cementos hidráulicos.  1 0  C  
25.24  Amianto (asbesto).  
2524.00  Amianto (asbesto).  
2524.00.01  En fibra o roca.  Ex.  A  
2524.00.02  En polvo o en capas, incluidos los desperdicios.  Ex.  A  
25.25  Mica, incluida la mica exfoliada en laminillas irregulares ( «splittings» ); 
desperdicios de mica.  
2525.10  –  Mica en bruto o exfoliada en hojas o en laminillas irregulares  («split­
tings»).  
2525.10.01  Mica en bruto o exfoliada en hojas o en laminillas irregulares  («split­
tings»).  10 A  
2525.20  –  Mica en polvo.  
2525.20.01  Mica en polvo.  1 0  A  
2525.30  –  Desperdicios de mica.  
2525.30.01  Desperdicios de mica.  1 0  A  
25.26  Esteatita natural, incluso desbastada o simplemente troceada, por aserrado 
o de otro modo, en bloques o en placas cuadradas o rectangulares; talco.  
2526.10  –  Sin triturar ni pulverizar.  
2526.10.01  Sin triturar ni pulverizar.  Ex.  A  
2526.20  –  Triturados o pulverizados.  
2526.20.01  Triturados o pulverizados.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 705  
Fracción  Descripción  Tasa base  Categoría  
25.27  Criolita natural; quiolita natural.  
2527.00  –  Criolita natural; quiolita natural.  
2527.00.01  Criolita natural; quiolita natural.  1 0  A  
25.28  Boratos naturales y sus concentrados (incluso calcinados), excepto los 
boratos extraidos de las salmueras naturales; ácido bórico natural con 
un contenido de H  3 Bo 3 inferior o igual al 85 %, valorado sobre producto 
seco.  
2528.10  –  Boratos de sodio naturales y sus concentrados (incluso calcina dos).  
2528.10.01  Boratos de sodio naturales y sus concentrados (incluso calcina dos).  1 0  A  
2528.90  –  Los demás.  
2528.90.99  Los demás.  1 0  A  
25.29  Feldespato; leucita; nefelina y nefelina sienita; espato flúor.  
2529.10  –  Feldespato.  
2529.10.01  Feldespato.  1 0  A  
– Espato flúor:  
2529.21  –  –  Con un contenido de fluoruro de calcio inferior o igual al 97 % en peso.  
2529.21.01  Con un contenido de fluoruro de calcio inferior o igual al 97 % en 
peso.  10 A  
2529.22  –  –  Con un contenido de fluoruro de calcio superior al 97 % en pes o. 
2529.22.01  Con un contenido de fluoruro de calcio superior al 97 % en pes o. 1 0  A  
2529.30  –  Leucita; nefelina y nefelina sienita.  
2529.30.01  Leucita; nefelina y nefelina sienita.  Ex.  A  
25.30  Materias minerales no expresadas ni comprendidas en otra parte.  
2530.10  –  Vermiculita, perlita y cloritas, sin dilatar.  
2530.10.01  Vermiculita, perlita y cloritas sin dilatar.  1 0  A  
2530.20  –  Kieserita, epsomita (sulfatos de magnesio naturales).  
2530.20.01  Kieserita, epsomita (sulfatos de magnesio naturales).  1 0  A  
2530.40  –  Óxidos de hierro micáceos naturales.  
2530.40.01  Óxidos de hierro micáceos naturales.  1 0  A  
2530.90  –  Las demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 706  
Fracción  Descripción  Tasa base  Categoría  
2530.90.01  Arenas opacificantes micronizadas que contengan 96 % o menos d e 
óxido de titanio (arenas de rutilo).  10 A  
2530.90.02  Arenas de circón con 70 % o menos de óxido de circonio, con 
granulometría menor a 125 mallas.  Ex. A  
2530.90.03  Pirofilita (silicato de aluminio natural).  1 0  A  
2530.90.04  Espuma de mar natural (incluso en trozos pulimentados) y ambar  
natural (succino); espuma de mar y ambar regenerados, en plaqui tas, 
varillas, barras y formas similares, simplemente moldeadas; aza ba­
che. 10 A  
2530.90.05  Sulfuros de arsénico naturales.  1 0  A  
2530.90.06  Arenas o harinas de circón micronizadas que contengan 70 % o 
menos de óxido de circonio, con granulometría de más de 200 ma­
llas. Ex. A  
2530.90.07  Molibdenita sin calcinar o tostar con mallaje superior a 100.  1 0  A  
2530.90.08  Tierras colorantes.  1 0  A  
2530.90.99  Las demás.  1 0  A  
26 MINERALES, ESCORIAS Y CENIZAS.  
26.01  Minerales de hierro y sus concentrados, incluidas las piritas de hierro 
tostadas (cenizas de piritas).  
– Minerales de hierro y sus concentrados, excepto las piritas de  hierro 
tostadas (cenizas de piritas):  
2601.11  –  –  Sin aglomerar.  
2601.11.01  Sin aglomerar.  1 0  A  
2601.12  –  –  Aglomerados.  
2601.12.01  Aglomerados.  1 0  A  
2601.20  –  Piritas de hierro tostadas (cenizas de piritas).  
2601.20.01  Piritas de hierro tostadas (cenizas de piritas).  1 0  A  
26.02  Minerales de manganeso y sus concentrados, incluidos los minerales de 
manganeso ferruginosos y sus concentrados con un contenido de manga ­
neso superior o igual al 20 % en peso, sobre producto seco.  
2602.00  Minerales de manganeso y sus concentrados, incluidos los miner ales de 
manganeso ferruginosos y sus concentrados con un contenido de m anganeso 
superior o igual al 20 % en peso, sobre producto seco.  
2602.00.01  Minerales de manganeso y sus concentrados, incluidos los miner ales 
de manganeso ferruginosos y sus concentrados con un contenido d e 
manganeso superior o igual al 20 % en peso, sobre producto seco . 10 C  
26.03  Minerales de cobre y sus concentrados.  
2603.00  Minerales de cobre y sus concentrados.  
2603.00.01  Minerales de cobre y sus concentrados.  1 0  A  
26.04  Minerales de níquel y sus concentrados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 707  
Fracción  Descripción  Tasa base  Categoría  
2604.00  Minerales de níquel y sus concentrados.  
2604.00.01  Minerales de níquel y sus concentrados.  1 0  A  
26.05  Minerales de cobalto y sus concentrados.  
2605.00  Minerales de cobalto y sus concentrados.  
2605.00.01  Minerales de cobalto y sus concentrados.  1 0  A  
26.06  Minerales de aluminio y sus concentrados.  
2606.00  Minerales de aluminio y sus concentrados.  
2606.00.01  Bauxita calcinada.  Ex.  A  
2606.00.99  Los demás.  1 0  A  
26.07  Minerales de plomo y sus concentrados.  
2607.00  Minerales de plomo y sus concentrados.  
2607.00.01  Minerales de plomo y sus concentrados.  1 0  A  
26.08  Minerales de cinc y sus concentrados.  
2608.00  Minerales de cinc y sus concentrados.  
2608.00.01  Minerales de cinc y sus concentrados.  1 0  A  
26.09  Minerales de estaño y sus concentrados.  
2609.00  Minerales de estaño y sus concentrados.  
2609.00.01  Minerales de estaño y sus concentrados.  Ex.  A  
26.10  Minerales de cromo y sus concentrados.  
2610.00  Minerales de cromo y sus concentrados.  
2610.00.01  Minerales de cromo.  Ex.  A  
2610.00.99  Los demás.  1 0  A  
26.11  Minerales de volframio (tungsteno) y sus concentrados.  
2611.00  Minerales de volframio (tungsteno) y sus concentrados.  
2611.00.01  Minerales de volframio (tungsteno) y sus concentrados.  1 0  A  
26.12  Minerales de uranio o torio, y sus concentrados.  
2612.10  –  Minerales de uranio y sus concentrados.  
2612.10.01  Minerales de uranio y sus concentrados.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 708  
Fracción  Descripción  Tasa base  Categoría  
2612.20  –  Minerales de torio y sus concentrados.  
2612.20.01  Minerales de torio y sus concentrados.  1 0  A  
26.13  Minerales de molibdeno y sus concentrados.  
2613.10  –  Tostados.  
2613.10.01  Tostados.  1 0  A  
2613.90  –  Los demás.  
2613.90.99  Los demás.  1 0  A  
26.14  Minerales de titanio y sus concentrados.  
2614.00  Minerales de titanio y sus concentrados.  
2614.00.01  Ilmenita.  5  A  
2614.00.99  Los demás.  1 0  A  
26.15  Minerales de niobio, tantalio, vanadio o circonio, y sus concentrados.  
2615.10  –  Minerales de circonio y sus concentrados.  
2615.10.01  Minerales de circonio y sus concentrados.  1 0  A  
2615.90  –  Los demás.  
2615.90.99  Los demás.  1 0  A  
26.16  Minerales de los metales preciosos y sus concentrados.  
2616.10  –  Minerales de plata y sus concentrados.  
2616.10.01  Minerales de plata y sus concentrados.  1 0  A  
2616.90  –  Los demás.  
2616.90.99  Los demás.  1 0  A  
26.17  Los demás minerales y sus concentrados.  
2617.10  –  Minerales de antimonio y sus concentrados.  
2617.10.01  Minerales de antimonio y sus concentrados.  1 0  A  
2617.90  –  Los demás.  
2617.90.99  Los demás.  1 0  A  
26.18  Escorias granuladas (arena de escorias) de la siderurgia.  
2618.00  Escorias granuladas (arena de escorias) de la siderurgia.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 709  
Fracción  Descripción  Tasa base  Categoría  
2618.00.01  Escorias granuladas (arena de escoria) de la siderurgia.  1 0  A  
26.19  Escorias (excepto las granuladas), batiduras y demás desperdicios de la 
siderurgia.  
2619.00  Escorias (excepto las granuladas), batiduras y demás desperdic ios de la 
siderurgia.  
2619.00.01  Escorias de mineral ferrotitánico concentrado, cuando contenga n más 
del 65 % de titanio combinado, expresado como bióxido de titani o. Ex. A  
2619.00.99  Los demás.  1 0  A  
26.20  Cenizas y residuos (excepto los de la siderurgia) que contengan metal o 
compuestos de metales.  
– Que contengan principalmente cinc:  
2620.11  –  –  Matas de galvanización.  
2620.11.01  Matas de galvanización.  1 0  A  
2620.19  –  –  Los demás.  
2620.19.99  Los demás.  1 0  A  
2620.20  –  Que contengan principalmente plomo.  
2620.20.01  Que contengan principalmente plomo.  1 0  A  
2620.30  –  Que contengan principalmente cobre.  
2620.30.01  Que contengan principalmente cobre.  1 0  A  
2620.40  –  Que contengan principalmente aluminio.  
2620.40.01  Residuos con contenido igual o superior a 25 % sin exceder de 65 % 
de aluminio metálico.  10 A  
2620.40.99  Los demás.  1 0  A  
2620.50  –  Que contengan principalmente vanadio.  
2620.50.01  Que contengan principalmente vanadio.  1 0  A  
2620.90  –  Los demás.  
2620.90.01  Catalizadores agotados, utilizables para la extracción de níqu el. 1 0  A  
2620.90.02  Cenizas o residuos concentrados en cadmio provenientes de la r efi­
nación del plomo, con una ley en cadmio comprendida entre el 20  %, 
41 % y 80 %, conteniendo cinc entre 2 % y 15 %, plomo entre 4 % , 
y 20 %, arsénico entre 1 % y 10 % al estado de óxidos, sulfuros , 
sulfatos y cloruros.  10 A  
2620.90.03  De estaño.  1 0  A  
2620.90.99  Los demás.  1 0  A  
26.21  Las demás escorias y cenizas, incluidas las cenizas de algas.  
2621.00  Las demás escorias y cenizas, incluidas las cenizas de algas.  
2621.00.99  Las demás escorias y cenizas, incluidas las cenizas de algas.  1 0  A  ▼M1
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Fracción  Descripción  Tasa base  Categoría  
27 COMBUSTIBLES MINERALES, ACEITES MINERALES Y PRODUCTOS DE 
SU DESTILACIÓN; MATERIAS BITUMINOSAS; CERAS MINERALES.  
27.01  Hullas; briquetas, ovoides y combustibles sólidos similares, obtenidos de la 
hulla.  
– Hullas, incluso pulverizadas, pero sin aglomerar:  
2701.11  –  –  Antracitas.  
2701.11.01  Antracitas.  1 0  A  
2701.12  –  –  Hulla bituminosa.  
2701.12.01  Hulla bituminosa.  Ex.  A  
2701.19  –  –  Las demás hullas.  
2701.19.99  Las demás hullas.  1 0  A  
2701.20  –  Briquetas, ovoides y combustibles sólidos similares, obtenidos  de la hulla.  
2701.20.01  Briquetas, ovoides y combustibles sólidos similares, obtenidos  de la 
hulla.  10 A  
27.02  Lignitos, incluso aglomerados, excepto el azabache.  
2702.10  –  Lignitos, incluso pulverizados, pero sin aglomerar.  
2702.10.01  Lignitos, incluso pulverizados, pero sin aglomerar.  1 0  A  
2702.20  –  Lignitos aglomerados.  
2702.20.01  Lignitos aglomerados.  1 0  A  
27.03  Turba (comprendida la utilizada para cama de animales), incluso aglome ­
rada.  
2703.00  Turba (comprendida la utilizada para cama de animales), inclus o aglomera­
da. 
2703.00.01  Proveniente del musgo Sphagnum y otros deshechos vegetales, pa ra 
el enraizamiento, denominada «Peat-moss».  Ex. A  
2703.00.99  Las demás.  1 0  A  
27.04  Coques y semicoques de hulla, lignito o turba, incluso aglomerados; carbón 
de retorta.  
2704.00  Coques y semicoques de hulla, lignito o turba, incluso aglomer ados; carbón 
de retorta.  
2704.00.01  Coques y semicoques de hulla, lignito o turba, incluso aglomer ados.  Ex.  A  
2704.00.02  Carbón de retorta.  1 0  A  
27.05  Gas de hulla, gas de agua, gas pobre y gases similares, excepto el gas de 
petróleo y demás hidrocarburos gaseosos.  
2705.00  Gas de hulla, gas de agua, gas pobre y gases similares, except o el gas de 
petróleo y demás hidrocarburos gaseosos.  
2705.00.01  Gas de hulla, gas de agua, gas pobre y gases similares, except o el 
gas de petróleo y demás hidrocarburos gaseosos.  10 A  
27.06  Alquitranes de hulla, lignito o turba y demás alquitranes minerales, aunque 
estén deshidratados o descabezados, incluidos los alquitranes reconstitui ­
dos. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 711  
Fracción  Descripción  Tasa base  Categoría  
2706.00  Alquitranes de hulla, lignito o turba y demás alquitranes mine rales, aunque 
estén deshidratados o descabezados, incluidos los alquitranes r econstituidos.  
2706.00.01  Alquitranes de hulla, lignito o turba y demás alquitranes mine rales, 
aunque estén deshidratados o descabezados, incluidos los alquit ranes 
reconstituidos.  10 A  
27.07  Aceites y demás productos de la destilación de los alquitranes de hulla de 
alta temperatura; productos análogos en los que los constituyentes aromá ­
ticos predominen en peso sobre los no aromáticos.  
2707.10  –  Benzoles.  
2707.10.01  Benzoles.  1 0  C  
2707.20  –  Toluoles.  
2707.20.01  Toluoles.  1 0  A  
2707.30  –  Xiloles.  
2707.30.01  Xiloles.  1 0  A  
2707.40  –  Naftaleno.  
2707.40.01  Refinado.  1 0  A  
2707.40.02  Crudo.  1 0  A  
2707.50  –  Las demás mezclas de hidrocarburos aromáticos que destilen 65 % o más 
de su volumen (incluidas las pérdidas) a 250 °C, según la norma  ASTM D 
86. 
2707.50.99  Las demás mezclas de hidrocarburos aromáticos que destilen 65 % o 
más de su volumen (incluidas las pérdidas) a 250 °C, según la n orma 
ASTMD 86.  10 A  
2707.60  –  Fenoles.  
2707.60.01  Fenol.  1 0  C  
2707.60.02  Cresol.  1 0  B +  
2707.60.99  Los demás.  1 0  B +  
– Los demás:  
2707.91  –  –  Aceites de creosota.  
2707.91.01  Aceites de creosota.  1 0  A  
2707.99  –  –  Los demás.  
2707.99.99  Los demás.  1 0  C  
27.08  Brea y coque de brea de alquitrán de hulla o de otros alquitranes mine ­
rales.  
2708.10  –  Brea.  
2708.10.01  Brea.  1 0  A  
2708.20  –  Coque de brea.  
2708.20.01  Coque de brea.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 712  
Fracción  Descripción  Tasa base  Categoría  
27.09  Aceites crudos de petróleo o de mineral bituminoso.  
2709.00  Aceites crudos de petróleo o de mineral bituminoso.  
2709.00.01  Aceites crudos de petróleo o de mineral bituminoso.  1 0  C  
27.10  Aceites de petróleo o de mineral bituminoso, excepto los aceites crudos; 
preparaciones no expresadas ni comprendidas en otra parte, con un con ­
tenido de aceites de petróleo o de mineral bituminoso superior o igual al 
70 % en peso, en las que estos aceites constituyan el elemento base.  
2710.00  Aceites de petróleo o de mineral bituminoso, excepto los aceit es crudos; 
preparaciones no expresadas ni comprendidas en otra parte, con un conte­
nido de aceites de petróleo o de mineral bituminoso superior o igual al 70 % 
en peso, en las que estos aceites constituyan el elemento base.  
2710.00.01  Aceites minerales puros del petróleo, sin aditivos (aceites lu bricantes 
básicos), en carro-tanque, buque-tanque y auto-tanque.  Ex. A  
2710.00.02  Aceites de engrase o preparaciones lubricantes a base de aceit es, 
minerales derivados del petróleo, con aditivos (aceites lubrica ntes 
terminados).  15 C  
2710.00.03  Grasas lubricantes.  1 0  C  
2710.00.04  Gasolina para aviones.  1 0  C  
2710.00.05  Gasolina, excepto lo comprendido en la fracción 2710.00.04.  Ex.  A  
2710.00.06  Petróleo lampante (keroseno).  1 0  C  
2710.00.07  Gasoil (gasóleo) o aceite diesel.  1 0  C  
2710.00.08  Fueloil.  Ex.  A  
2710.00.09  Aceite extendedor para caucho.  1 0  C  
2710.00.10  Tetrámero de propileno.  5  C  
2710.00.99  Los demás.  1 0  A  
27.11  Gas de petróleo y demás hidrocarburos gaseosos.  
– Licuados:  
2711.11  –  –  Gas natural.  
2711.11.01  Gas natural.  Ex.  A  
2711.12  –  –  Propano.  
2711.12.01  Propano.  1 0  C  
2711.13  –  –  Butanos.  
2711.13.01  Butanos.  Ex.  A  
2711.14  –  –  Etileno, propileno, butileno y butadieno.  
2711.14.01  Etileno, propileno, butileno y butadieno.  1 0  C  
2711.19  –  –  Los demás.  
2711.19.01  Butano y propano, mezclados entre sí, licuados.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 713  
Fracción  Descripción  Tasa base  Categoría  
2711.19.02  Alcanos, alquenos o alquinos utilizados para cortes y soldadur as, aun 
cuando estén mezclados entre sí.  10 C  
2711.19.03  Mezcla de butadienos, butanos y butenos, entre sí, denominados  
«Corrientes C4's».  Ex. A  
2711.19.99  Los demás.  1 0  C  
– En estado gaseoso:  
2711.21  –  –  Gas natural.  
2711.21.01  Gas natural.  1 0  C  
2711.29  –  –  Los demás.  
2711.29.99  Los demás.  1 0  C  
27.12  Vaselina; parafina, cera de petróleo microcristalina,  «slack wax» , ozoque­
rita, cera de lignito, cera de turba, demás ceras minerales y productos 
similares obtenidos por síntesis o por otros procedimientos, incluso colo ­
reados.  
2712.10  –  Vaselina.  
2712.10.01  Vaselina.  1 0  C  
2712.20  –  Parafina con un contenido de aceite inferior al 0.75 % en peso . 
2712.20.01  Parafina con un contenido de aceite inferior al 0.75 % en peso . 1 0  C  
2712.90  –  Los demás.  
2712.90.01  Cera de lignito.  1 0  C  
2712.90.02  Residuos parafínicos («slack wax»), con un contenido de aceite  igual 
o superior a 8 %, en peso.  Ex. A  
2712.90.99  Los demás.  1 0  C  
27.13  Coque de petróleo, betún de petróleo y demás residuos de los aceites de 
petróleo o de mineral bituminoso.  
– Coque de petróleo:  
2713.11  –  –  Sin calcinar.  
2713.11.01  Sin calcinar.  1 0  C  
2713.12  –  –  Calcinado.  
2713.12.01  Calcinado.  Ex.  A  
2713.20  –  Betún de petróleo.  
2713.20.01  Betún de petróleo.  1 0  C  
2713.90  –  Los demás residuos de los aceites de petróleo o de mineral bit uminoso.  
2713.90.99  Los demás residuos de los aceites de petróleo o de mineral bit umi­
noso.  10 C  
27.14  Betunes y asfaltos naturales; pizarras y arenas bituminosas; asfaltitas y 
rocas asfálticas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 714  
Fracción  Descripción  Tasa base  Categoría  
2714.10  –  Pizarras y arenas bituminosas.  
2714.10.01  Pizarras y arenas bituminosas.  1 0  C  
2714.90  –  Los demás.  
2714.90.99  Los demás.  1 0  C  
27.15  Mezclas bituminosas a base de asfalto o de betún naturales, de betún de 
petróleo, de alquitrán mineral o de brea de alquitrán mineral (por ejemplo: 
mástiques bituminosos,  «cut backs» ). 
2715.00  Mezclas bituminosas a base de asfalto o de betún naturales, de  betún de 
petróleo, de alquitrán mineral o de brea de alquitrán mineral ( por ejemplo: 
mástiques bituminosos, «cut backs»).  
2715.00.01  Mezclas bituminosas a base de asfalto o de betún natural, de b etún 
petróleo, de alquitrán mineral o de brea de alquitrán mineral ( por 
ejemplo: mástique bituminosos, «cutbacks»).  10 C  
27.16  Energía eléctrica.  
2716.00  Energía eléctrica.  
2716.00.01  Energía eléctrica.  1 0  A  
28 PRODUCTOS QUÍMICOS INORGÁNICOS; COMPUESTOS INORGÁNICOS U 
ORGÁNICOS DE LOS METALES PRECIOSOS, DE LOS ELEMENTOS RA ­
DIACTIVOS, DE LOS METALES DE LAS TIERRAS RARAS O DE ISÓTOPOS.  
28.01  Flúor, cloro, bromo y yodo.  
2801.10  –  Cloro.  
2801.10.01  Cloro.  1 0  C  
2801.20  –  Yodo.  
2801.20.01  Yodo.  Ex.  A  
2801.30  –  Flúor; bromo.  
2801.30.01  Fluor; bromo.  Ex.  A  
28.02  Azufre sublimado o precipitado; azufre coloidal.  
2802.00  Azufre sublimado o precipitado; azufre coloidal.  
2802.00.01  Azufre sublimado o precipitado; azufre coloidal.  Ex.  A  
28.03  Carbono (negros de humo y otras formas de carbono no expresadas ni 
comprendidas en otra parte).  
2803.00  Carbono (negros de humo y otras formas de carbono no expresada s ni 
comprendidas en otra parte).  
2803.00.01  Negro de acetileno.  Ex.  A  
2803.00.02  Negro de humo de hornos.  1 0  C  
2803.00.99  Los demás.  1 0  C  
28.04  Hidrógeno, gases nobles y demás elementos no metálicos.  
2804.10  –  Hidrógeno.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 715  
Fracción  Descripción  Tasa base  Categoría  
2804.10.01  Hidrógeno.  1 0  B +  
– Gases nobles.  
2804.21  –  –  Argón.  
2804.21.01  Argón.  1 0  B +  
2804.29  –  –  Los demás.  
2804.29.01  Helio.  1 0  B +  
2804.29.99  Los demás.  1 0  B +  
2804.30  –  Nitrógeno.  
2804.30.01  Nitrógeno.  1 0  C  
2804.40  –  Oxígeno.  
2804.40.01  Oxígeno.  1 0  B +  
2804.50  –  Boro; teluro.  
2804.50.01  Boro; teluro.  1 0  A  
– Silicio:  
2804.61  –  –  Con un contenido de silicio superior o igual al 99.99 % en pes o. 
2804.61.01  Con un contenido de silicio superior o igual al 99.99 % en pes o. 1 0  A  
2804.69  –  –  Los demás.  
2804.69.99  Los demás.  Ex.  A  
2804.70  –  Fósforo.  
2804.70.01  Fósforo blanco.  Ex.  A  
2804.70.02  Fósforo rojo o amorfo.  1 0  A  
2804.70.03  Fósforo negro.  1 0  B +  
2804.70.99  Los demás.  1 0  B +  
2804.80  –  Arsénico.  
2804.80.01  Arsénico.  1 0  A  
2804.90  –  Selenio.  
2804.90.01  Selenio.  1 0  A  
28.05  Metales alcalinos o alcalinotérreos; metales de las tierras raras, escandio e 
itrio, incluso mezclados o aleados entre sí; mercurio.  
– Metales alcalinos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 716  
Fracción  Descripción  Tasa base  Categoría  
2805.11  –  –  Sodio.  
2805.11.01  Sodio.  1 0  A  
2805.19  –  –  Los demás.  
2805.19.99  Los demás.  1 0  A  
– Metales alcalinotérreos:  
2805.21  –  –  Calcio.  
2805.21.01  Calcio.  1 0  B +  
2805.22  –  –  Estroncio y bario.  
2805.22.01  Estroncio y bario.  1 0  A  
2805.30  –  Metales de las tierras raras, escandio e itrio, incluso mezcla dos o aleados 
entre sí.  
2805.30.01  Metales de las tierras raras, escandio e itrio, incluso mezcla dos o 
aleados entre sí.  10 A  
2805.40  –  Mercurio.  
2805.40.01  Mercurio.  1 0  C  
28.06  Cloruro de hidrógeno (ácido clorhídrico); ácido clorosulfúrico.  
2806.10  –  Cloruro de hidrógeno (ácido clorhídrico).  
2806.10.01  Cloruro de hidrógeno (ácido clorhídrico).  1 0  C  
2806.20  –  Ácido clorosulfúrico.  
2806.20.01  Ácido clorosulfúrico.  1 0  A  
28.07  Ácido sulfúrico; oleum.  
2807.00  Ácido sulfúrico; oleum.  
2807.00.01  Ácido sulfúrico; oleum.  1 0  C  
28.08  Ácido nítrico; ácidos sulfonítricos.  
2808.00  Ácido nítrico; ácidos sulfonítricos.  
2808.00.01  Ácido nítrico; ácidos sulfonítricos.  1 0  B +  
28.09  Pentaóxido de difósforo; ácido fosfórico y ácidos polifosfóricos.  
2809.10  –  Pentaóxido de difósforo.  
2809.10.01  Pentaóxido de difósforo.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 717  
Fracción  Descripción  Tasa base  Categoría  
2809.20  –  Ácido fosfórico y ácidos polifosfóricos.  
2809.20.01  Ácido ortofosfórico.  1 0  C  
2809.20.99  Los demás.  1 0  C  
28.10  Ácidos de boro; ácidos bóricos.  
2810.00  Ácidos de boro; ácidos bóricos.  
2810.00.01  Anhídrido bórico.  1 0  A  
2810.00.99  Los demás.  1 0  A  
28.11  Los demás ácidos inorgánicos y los demás compuestos oxigenados inorgá ­
nicos de los elementos no metálicos.  
– Los demás ácidos inorgánicos:  
2811.11  –  –  Fluoruro de hidrógeno (ácido fluorhídrico).  
2811.11.01  Fluoruro de hidrógeno (ácido fluorhídrico), grado técnico.  1 0  A  
2811.11.99  Los demás.  1 0  A  
2811.19  –  –  Los demás.  
2811.19.01  Ácido arsénico.  1 0  A  
2811.19.99  Los demás.  1 0  A  
– Los demás compuestos oxigenados inorgánicos de los elementos n o me­
tálicos:  
2811.21  –  –  Dióxido de carbono.  
2811.21.01  Dióxido de carbono (anhídrido carbónico) al estado líquido o g aseo­
so. 10 B +  
2811.21.02  Dióxido de carbono al estado sólido (hielo seco).  1 0  B +  
2811.22  –  –  Dióxido de silicio.  
2811.22.01  Dióxido de silicio o sílica gel, excepto grado farmacéutico.  1 0  C  
2811.22.02  Dióxido de silicio o sílica gel, grado farmacéutico.  Ex.  A  
2811.22.03  Sílica fundida o sílica amorfa con contenido de carbono.  1 0  B +  
2811.23  –  –  Dióxido de azufre.  
2811.23.01  Dióxido de azufre.  1 0  C  
2811.29  –  –  Los demás.  
2811.29.01  Protóxido de nitrógeno (óxido nitroso).  1 0  B +  
2811.29.99  Los demás.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 718  
Fracción  Descripción  Tasa base  Categoría  
28.12  Halogenuros y oxihalogenuros de los elementos no metálicos.  
2812.10  –  Cloruros y oxicloruros.  
2812.10.01  Cloruros y oxicloruros.  1 0  A  
2812.90  –  Los demás.  
2812.90.99  Los demás.  1 0  B +  
28.13  Sulfuros de los elementos no metálicos; trisulfuro de fósforo comercial.  
2813.10  –  Disulfuro de carbono.  
2813.10.01  Disulfuro de carbono.  Ex.  A  
2813.90  –  Los demás.  
2813.90.99  Los demás.  1 0  A  
28.14  Amoníaco anhidro o en disolución acuosa.  
2814.10  –  Amoníaco anhidro.  
2814.10.01  Amoníaco anhidro.  Ex.  A  
2814.20  –  Amoníaco en disolución acuosa.  
2814.20.01  Amoníaco en disolución acuosa.  Ex.  A  
28.15  Hidróxido de sodio (sosa o soda cáustica); hidróxido de potasio (potasa 
cáustica); peróxidos de sodio o de potasio.  
– Hidróxido de sodio (sosa o soda cáustica):  
2815.11  –  –  Sólido.  
2815.11.01  Sólido.  5  C  
2815.12  –  –  En disolución acuosa (lejía de sosa o soda cáustica).  
2815.12.01  En disolución acuosa (lejía de sosa o soda cáustica).  5  C  
2815.20  –  Hidróxido de potasio (potasa cáustica).  
2815.20.01  Hidróxido de potasio (potasa cáustica) líquida.  1 0  C  
2815.20.02  Hidróxido de potasio sólido.  1 0  C  
2815.30  –  Peróxidos de sodio o de potasio.  
2815.30.01  Peróxidos de sodio o de potasio.  1 0  B +  
28.16  Hidróxido y peróxido de magnesio; óxidos, hidróxidos y peróxidos, de 
estroncio o de bario.  
2816.10  –  Hidróxido y peróxido de magnesio.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 719  
Fracción  Descripción  Tasa base  Categoría  
2816.10.01  Hidróxido y peróxido de magnesio.  1 0  C  
2816.20  –  Óxido, hidróxido y peróxido de estroncio.  
2816.20.01  Óxido, hidróxido y peróxido de estroncio.  1 0  A  
2816.30  –  Óxido, hidróxido y peróxido de bario.  
2816.30.01  Óxido, hidróxido y peróxido de bario.  1 0  A  
28.17  Óxido de cinc; peróxido de cinc.  
2817.00  Óxido de cinc; peróxido de cinc.  
2817.00.01  Óxido de cinc.  1 0  C  
2817.00.02  Peróxido de cinc.  1 0  C  
28.18  Corindón artificial, aunque no sea de constitución química definida; óxido 
de aluminio; hidróxido de aluminio.  
2818.10  –  Corindón artificial, aunque no sea de constitución química def inida.  
2818.10.01  Corindón artificial café.  1 0  C  
2818.10.02  Corindón artificial blanco o rosa.  Ex.  A  
2818.10.99  Los demás.  1 0  A  
2818.20  –  Óxido de aluminio, excepto el corindón artificial.  
2818.20.01  Óxido de aluminio (alúmina anhidra).  Ex.  A  
2818.20.99  Los demás.  1 0  A  
2818.30  –  Hidróxido de aluminio.  
2818.30.01  Hidróxido de aluminio, excepto grado farmacéutico.  1 0  A  
2818.30.02  Hidróxido de aluminio, grado farmacéutico.  Ex.  A  
28.19  Óxidos e hidróxidos de cromo.  
2819.10  –  Trióxido de cromo.  
2819.10.01  Trióxido de cromo.  1 0  A  
2819.90  –  Los demás.  
2819.90.99  Los demás.  1 0  A  
28.20  Óxidos de manganeso.  
2820.10  –  Dióxido de manganeso.  
2820.10.01  Dióxido de manganeso.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 720  
Fracción  Descripción  Tasa base  Categoría  
2820.10.99  Los demás.  1 0  A  
2820.90  –  Los demás.  
2820.90.99  Los demás.  1 0  B  
28.21  Óxidos e hidróxidos de hierro; tierras colorantes con un contenido de 
hierro combinado, expresado en Fe  2 O 3 , superior o igual al 70 % en peso.  
2821.10  –  Óxidos e hidróxidos de hierro.  
2821.10.01  Óxidos de hierro.  1 0  B +  
2821.10.02  Hidróxidos de hierro.  5  B +  
2821.10.03  Óxido férrico magnético, con coercitividad superior a 300 oers teds. 1 0  C  
2821.20  –  Tierras colorantes.  
2821.20.01  Tierras colorantes.  1 0  A  
28.22  Óxidos e hidróxidos de cobalto; óxidos de cobalto comerciales.  
2822.00  Óxidos e hidróxidos de cobalto; óxidos de cobalto comerciales.  
2822.00.01  Óxidos e hidróxidos de cobalto; óxidos de cobalto comerciales.  Ex.  A  
28.23  Óxidos de titanio.  
2823.00  Óxidos de titanio.  
2823.00.01  Óxidos de titanio.  1 0  C  
28.24  Óxidos de plomo; minio y minio anaranjado.  
2824.10  –  Monóxido de plomo (litargirio, masicote).  
2824.10.01  Monóxido de plomo (litargirio, masicote).  1 0  C  
2824.20  –  Minio y minio anaranjado.  
2824.20.01  Minio y minio anaranjado.  1 0  C  
2824.90  –  Los demás.  
2824.90.99  Los demás.  1 0  C  
28.25  Hidrazina e hidroxilamina y sus sales inorgánicas; las demás bases inor ­
gánicas; los demás óxidos, hidróxidos y peróxidos de metales.  
2825.10  –  Hidrazina e hidroxilamina y sus sales inorgánicas.  
2825.10.01  Hidrato de hidrazina.  Ex.  A  
2825.10.99  Los demás.  Ex.  A  
2825.20  –  Óxido e hidróxido de litio.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 721  
Fracción  Descripción  Tasa base  Categoría  
2825.20.01  Óxido e hidróxido de litio.  1 0  A  
2825.30  –  Óxidos e hidróxidos de vanadio.  
2825.30.01  Óxidos e hidróxidos de vanadio.  1 0  A  
2825.40  –  Óxidos e hidróxidos de níquel.  
2825.40.01  Óxidos de níquel.  1 0  A  
2825.40.99  Los demás.  1 0  A  
2825.50  –  Óxidos e hidróxidos de cobre.  
2825.50.01  Óxidos de cobre.  1 0  A  
2825.50.02  Hidróxido cúprico.  1 0  C  
2825.50.99  Los demás.  1 0  A  
2825.60  –  Óxidos de germanio y dióxido de circonio.  
2825.60.01  Óxidos de germanio y dióxido de circonio.  1 0  A  
2825.70  –  Óxidos e hidróxidos de molibdeno.  
2825.70.01  Óxidos e hidróxidos de molibdeno.  1 0  A  
2825.80  –  Óxidos de antimonio.  
2825.80.01  Óxidos de antimonio.  1 0  B  
2825.90  –  Los demás.  
2825.90.01  Óxido de cadmio con concentración igual o superior a 99.94 %.  1 0  B  
2825.90.99  Los demás.  1 0  B  
28.26  Fluoruros; fluorosilicatos, fluoroaluminatos y demás sales complejas de 
flúor.  
– Fluoruros:  
2826.11  –  –  De amonio o sodio.  
2826.11.01  De amonio.  1 0  A  
2826.11.99  Los demás.  1 0  B +  
2826.12  –  –  De aluminio.  
2826.12.01  De aluminio.  1 0  B +  
2826.19  –  –  Los demás.  
2826.19.99  Los demás.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 722  
Fracción  Descripción  Tasa base  Categoría  
2826.20  –  Fluorosilicatos de sodio o potasio.  
2826.20.01  Fluorosilicatos de sodio o potasio.  1 0  A  
2826.30  –  Hexafluoroaluminato de sodio (criolita sintética).  
2826.30.01  Hexafluoroaluminato de sodio (criolita sintética).  1 0  A  
2826.90  –  Los demás.  
2826.90.99  Los demás.  1 0  B +  
28.27  Cloruros, oxicloruros e hidroxicloruros; bromuros y oxibromuros; yoduros 
y oxiyoduros.  
2827.10  –  Cloruro de amonio.  
2827.10.01  Cloruro de amonio.  1 0  B +  
2827.20  –  Cloruro de calcio.  
2827.20.01  Cloruro de calcio.  1 0  B +  
– Los demás cloruros:  
2827.31  –  –  De magnesio.  
2827.31.01  De magnesio.  1 0  A  
2827.32  –  –  De aluminio.  
2827.32.01  De aluminio.  1 0  B +  
2827.33  –  –  De hierro.  
2827.33.01  De hierro.  1 0  B +  
2827.34  –  –  De cobalto.  
2827.34.01  De cobalto.  1 0  A  
2827.35  –  –  De níquel.  
2827.35.01  De níquel.  1 0  A  
2827.36  –  –  De cinc.  
2827.36.01  De cinc.  1 0  B +  
2827.38  –  –  De bario.  
2827.38.01  De bario.  1 0  B +  
2827.39  –  –  Los demás.  
2827.39.01  De estaño.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 723  
Fracción  Descripción  Tasa base  Categoría  
2827.39.02  Cloruro cúprico, excepto grado reactivo.  1 0  B  
2827.39.99  Los demás.  1 0  A  
– Oxicloruros e hidroxicloruros:  
2827.41  –  –  De cobre.  
2827.41.01  Oxicloruro de cobre.  1 0  B +  
2827.41.99  Los demás.  1 0  B +  
2827.49  –  –  Los demás.  
2827.49.99  Los demás.  1 0  B +  
– Bromuros y oxibromuros:  
2827.51  –  –  Bromuros de sodio o potasio.  
2827.51.01  Bromuros de sodio o potasio.  1 0  A  
2827.59  –  –  Los demás.  
2827.59.99  Los demás.  1 0  A  
2827.60  –  Yoduros y oxiyoduros.  
2827.60.01  Yoduros y oxiyoduros.  1 0  B +  
28.28  Hipocloritos; hipoclorito de calcio comercial; cloritos; hipobromitos.  
2828.10  –  Hipoclorito de calcio comercial y demás hipocloritos de calcio . 
2828.10.01  Hipoclorito de calcio comercial y demás hipocloritos de calcio . 1 0  A  
2828.90  –  Los demás.  
2828.90.99  Los demás.  1 0  C  
28.29  Cloratos y percloratos; bromatos y perbromatos; yodatos y peryodatos.  
– Cloratos:  
2829.11  –  –  De sodio.  
2829.11.01  Clorato de sodio, excepto grado reactivo.  1 0  C  
2829.11.02  Clorato de sodio, grado reactivo.  1 0  B  
2829.19  –  –  Los demás.  
2829.19.01  Clorato de potasio.  1 0  C  
2829.19.99  Los demás.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 724  
Fracción  Descripción  Tasa base  Categoría  
2829.90  –  Los demás.  
2829.90.01  Percloratos de fierro o potasio.  1 0  B  
2829.90.99  Los demás.  Ex.  A  
28.30  Sulfuros; polisulfuros.  
2830.10  –  Sulfuros de sodio.  
2830.10.01  Sulfuros de sodio.  1 0  A  
2830.20  –  Sulfuro de cinc.  
2830.20.01  Sulfuro de cinc.  1 0  A  
2830.30  –  Sulfuro de cadmio.  
2830.30.01  Sulfuro de cadmio.  1 0  B  
2830.90  –  Los demás.  
2830.90.99  Los demás.  1 0  A  
28.31  Ditionitos y sulfoxilatos.  
2831.10  –  De sodio.  
2831.10.01  De sodio.  1 0  C  
2831.90  –  Los demás.  
2831.90.01  Ditionito (hidrosulfito) o sulfoxilato, de cinc.  1 0  A  
2831.90.99  Los demás.  1 0  B +  
28.32  Sulfitos; tiosulfatos.  
2832.10  –  Sulfitos de sodio.  
2832.10.01  Sulfito o metabisulfito de sodio.  1 0  A  
2832.10.99  Los demás.  1 0  C  
2832.20  –  Los demás sulfitos.  
2832.20.01  Sulfito de potasio.  1 0  B +  
2832.20.99  Los demás.  1 0  B +  
2832.30  –  Tiosulfatos.  
2832.30.01  Tiosulfatos.  1 0  B +  
28.33  Sulfatos; alumbres; peroxosulfatos (persulfatos).  
– Sulfatos de sodio:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 725  
Fracción  Descripción  Tasa base  Categoría  
2833.11  –  –  Sulfato de disodio.  
2833.11.01  Sulfato de disodio.  1 0  C  
2833.19  –  –  Los demás.  
2833.19.99  Los demás.  1 0  C  
– Los demás sulfatos:  
2833.21  –  –  De magnesio.  
2833.21.01  De magnesio.  1 0  C  
2833.22  –  –  De aluminio.  
2833.22.01  De aluminio.  1 0  C  
2833.23  –  –  De cromo.  
2833.23.01  De cromo.  1 0  C  
2833.24  –  –  De níquel.  
2833.24.01  De níquel.  1 0  C  
2833.25  –  –  De cobre.  
2833.25.01  De cobre.  1 0  C  
2833.25.02  Sulfato tetraminocúprico.  1 0  B +  
2833.26  –  –  De cinc.  
2833.26.01  De cinc.  1 0  C  
2833.27  –  –  De bario.  
2833.27.01  De bario.  1 0  A  
2833.29  –  Los demás.  
2833.29.01  Sulfato de cobalto.  1 0  B +  
2833.29.02  Sulfato ferroso anhidro, grado farmacéutico.  1 0  B +  
2833.29.03  Sulfato de talio.  PROH  
2833.29.99  Los demás.  1 0  C  
2833.30  –  Alumbres.  
2833.30.01  Alumbres.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 726  
Fracción  Descripción  Tasa base  Categoría  
2833.40  –  Peroxosulfatos (persulfatos).  
2833.40.01  Persulfato de amonio.  1 0  B +  
2833.40.02  Persulfato de potasio.  1 0  B +  
2833.40.99  Los demás.  1 0  B +  
28.34  Nitritos; nitratos.  
2834.10  –  Nitritos.  
2834.10.01  Nitrito de sodio.  Ex.  A  
2834.10.99  Los demás.  1 0  B +  
– Nitratos:  
2834.21  –  –  De potasio.  
2834.21.01  De potasio.  1 0  B +  
2834.22  –  –  De bismuto.  
2834.22.01  Subnitrato de bismuto.  1 0  B +  
2834.22.99  Los demás.  1 0  B +  
2834.29  –  –  Los demás.  
2834.29.99  Los demás.  1 0  C  
28.35  Fosfinatos (hipofosfitos), fosfonatos (fosfitos), fosfatos y polifosfatos.  
2835.10  –  Fosfinatos (hipofosfitos) y fosfonatos (fosfitos).  
2835.10.01  Fosfinatos (hipofosfitos) y fosfonatos (fosfitos).  1 0  B +  
– Fosfatos:  
2835.22  –  –  De monosodio o de disodio.  
2835.22.01  De monosodio o de disodio.  1 0  C  
2835.23  –  –  De trisodio.  
2835.23.01  De trisodio.  1 0  C  
2835.24  –  –  De potasio.  
2835.24.01  De potasio.  1 0  C  
2835.25  –  –  Hidrogenoortofosfato de calcio («fosfato dicálcico»).  
2835.25.01  Fosfato dicalcico dihidratado, grado dentífrico.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 727  
Fracción  Descripción  Tasa base  Categoría  
2835.25.99  Los demás.  1 0  C  
2835.26  –  –  Los demás fosfatos de calcio.  
2835.26.99  Los demás fosfatos de calcio.  1 0  C  
2835.29  –  –  Los demás.  
2835.29.01  Fosfato de aluminio.  1 0  C  
2835.29.02  De triamonio.  1 0  C  
2835.29.99  Los demás.  1 0  C  
– Polifosfatos:  
2835.31  –  –  Trifosfato de sodio (tripolifosfato de sodio).  
2835.31.01  Trifosfato de sodio (tripolifosfato de sodio).  1 0  C  
2835.39  –  –  Los demás.  
2835.39.01  Pirofosfato tetrasódico.  1 0  C  
2835.39.02  Hexametafosfato de sodio.  1 0  C  
2835.39.99  Los demás.  1 0  C  
28.36  Carbonatos; peroxocarbonatos (percarbonatos); carbonato de amonio co ­
mercial que contenga carbamato de amonio.  
2836.10  –  Carbonato de amonio comercial y demás carbonatos de amonio.  
2836.10.01  Carbonato de amonio comercial y demás carbonatos de amonio.  1 0  A  
2836.20  –  Carbonato de disodio.  
2836.20.01  Carbonato de disodio.  1 0  C  
2836.30  –  Hidrogenocarbonato (bicarbonato) de sodio.  
2836.30.01  Hidrogenocarbonato (bicarbonato) de sodio.  1 0  B +  
2836.40  –  Carbonatos de potasio.  
2836.40.01  Carbonato de potasio.  1 0  C  
2836.40.02  Bicarbonato de potasio.  1 0  A  
2836.50  –  Carbonato de calcio.  
2836.50.01  Carbonato de calcio.  1 0  B +  
2836.60  –  Carbonato de bario.  
2836.60.01  Carbonato de bario.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 728  
Fracción  Descripción  Tasa base  Categoría  
2836.70  –  Carbonato de plomo.  
2836.70.01  Carbonato de plomo.  1 0  A  
– Los demás:  
2836.91  –  –  Carbonatos de litio.  
2836.91.01  Carbonatos de litio.  1 0  A  
2836.92  –  –  Carbonato de estroncio.  
2836.92.01  Carbonato de estroncio.  1 0  B  
2836.99  –  –  Los demás.  
2836.99.01  Carbonato de bismuto.  1 0  A  
2836.99.02  Carbonatos de fierro.  1 0  A  
2836.99.99  Los demás.  1 0  A  
28.37  Cianuros, oxicianuros y cianuros complejos.  
– Cianuros y oxicianuros:  
2837.11  –  –  De sodio.  
2837.11.01  Cianuro de sodio.  1 0  A  
2837.11.99  Los demás.  1 0  A  
2837.19  –  –  Los demás.  
2837.19.01  Cianuro de potasio.  1 0  A  
2837.19.99  Los demás.  1 0  A  
2837.20  –  Cianuros complejos.  
2837.20.01  Ferrocianuro de sodio o de potasio.  1 0  A  
2837.20.99  Los demás.  1 0  A  
28.38  Fulminatos, cianatos y tiocianatos.  
2838.00  Fulminatos, cianatos y tiocianatos.  
2838.00.01  Fulminatos, cianatos y tiocianatos.  1 0  A  
28.39  Silicatos; silicatos comerciales de los metales alcalinos.  
– De sodio:  
2839.11  –  –  Metasilicatos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 729  
Fracción  Descripción  Tasa base  Categoría  
2839.11.01  Metasilicatos.  1 0  B +  
2839.19  –  –  Los demás.  
2839.19.99  Los demás.  1 0  B +  
2839.20  –  De potasio.  
2839.20.01  Grado electrónico, para pantallas de cinescopios.  1 0  B +  
2839.20.99  Los demás.  1 0  B +  
2839.90  –  Los demás.  
2839.90.01  Silicato de calcio.  1 0  B +  
2839.90.02  Trisilicato de magnesio.  1 0  A  
2839.90.99  Los demás.  1 0  C  
28.40  Boratos; peroxoboratos (perboratos).  
– Tetraborato de disodio (bórax refinado):  
2840.11  –  –  Anhidro.  
2840.11.01  Anhidro.  1 0  A  
2840.19  –  –  Los demás.  
2840.19.99  Los demás.  Ex.  A  
2840.20  –  Los demás boratos.  
2840.20.99  Los demás boratos.  1 0  A  
2840.30  –  Peroxoboratos (perboratos).  
2840.30.01  Peroxoboratos (perboratos).  Ex.  A  
28.41  Sales de los ácidos oxometálicos o peroxometálicos.  
2841.10  –  Aluminatos.  
2841.10.01  Aluminatos.  1 0  C  
2841.20  –  Cromatos de cinc o de plomo.  
2841.20.01  Cromatos de cinc o de plomo.  1 0  A  
2841.30  –  Dicromato de sodio.  
2841.30.01  Dicromato de sodio.  1 0  C  
2841.40  –  Dicromato de potasio.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 730  
Fracción  Descripción  Tasa base  Categoría  
2841.40.01  Dicromato de potasio.  1 0  C  
2841.50  –  Los demás cromatos y dicromatos; peroxocromatos.  
2841.50.99  Los demás cromatos y dicromatos; peroxocromatos.  1 0  B +  
– Manganitos, manganatos y permanganatos:  
2841.61  –  –  Permanganato de potasio.  
2841.61.01  Permanganato de potasio.  1 0  B +  
2841.69  –  –  Los demás.  
2841.69.99  Los demás.  1 0  B +  
2841.70  –  Molibdatos.  
2841.70.01  Molibdatos.  1 0  A  
2841.80  –  Volframatos (tungstatos).  
2841.80.01  Volframatos (tungstatos).  1 0  A  
2841.90  –  Los demás.  
2841.90.99  Los demás.  1 0  A  
28.42  Las demás sales de los ácidos o peroxoácidos inorgánicos, excepto los 
aziduros (azidas).  
2842.10  –  Silicatos dobles o complejos.  
2842.10.01  Aluminosilicato de sodio.  1 0  C  
2842.10.99  Los demás.  1 0  B +  
2842.90  –  Las demás.  
2842.90.99  Las demás.  1 0  B +  
28.43  Metal precioso en estado coloidal; compuestos inorgánicos u orgánicos de 
metal precioso, aunque no sean de constitución química definida; amalga ­
mas de metal precioso.  
2843.10  –  Metal precioso en estado coloidal.  
2843.10.01  Metal precioso en estado coloidal.  1 0  A  
– Compuestos de plata:  
2843.21  –  –  Nitrato de plata.  
2843.21.01  Nitrato de plata.  1 0  A  
2843.29  –  –  Los demás.  
2843.29.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 731  
Fracción  Descripción  Tasa base  Categoría  
2843.30  –  Compuestos de oro.  
2843.30.01  Compuestos de oro.  1 0  A  
2843.90  –  Los demás compuestos; amalgamas.  
2843.90.01  Cloruro de paladio.  Ex.  A  
2843.90.99  Los demás.  1 0  B  
28.44  Elementos químicos radiactivos e isótopos radiactivos (incluidos los ele ­
mentos químicos e isótopos fisionables o fértiles) y sus compuestos; mezclas 
y residuos que contengan estos productos.  
2844.10  –  Uranio natural y sus compuestos; aleaciones, dispersiones (inc luidos los 
cermets), productos cerámicos y mezclas, que contengan uranio n atural o 
compuestos de uranio natural.  
2844.10.01  Uranio natural y sus compuestos; aleaciones, dispersiones (inc luidos 
los cermets), productos cerámicos y mezclas, que contengan uran io 
natural o compuestos de uranio natural.  10 A  
2844.20  –  Uranio enriquecido en U 235 y sus compuestos; plutonio y sus c ompues­
tos; aleaciones, dispersiones (incluidos los cermets), producto s cerámicos y 
mezclas, que contengan uranio enriquecido en U 235, plutonio o com­
puestos de estos productos.  
2844.20.01  Uranio enriquecido en U 235 y sus compuestos; plutonio y sus 
compuestos; aleaciones, dispersiones (incluidos los cermets), p roduc­
tos cerámicos y mezclas, que contengan uranio enriquecido en U 
235, plutonio o compuestos de estos productos.  10 A  
2844.30  –  Uranio empobrecido en U 235 y sus compuestos; torio y sus comp uestos; 
aleaciones, dispersiones (incluidos los cermets), productos cer ámicos y 
mezclas, que contengan uranio empobrecido en U 235, torio o com puestos 
de estos productos.  
2844.30.01  Uranio empobrecido en U 235 y sus compuestos; torio y sus com­
puestos; aleaciones, dispersiones (incluidos los cermets), prod uctos 
cerámicos y mezclas, que contengan uranio empobrecido en U 235,  
torio o compuestos de estos productos.  10 A  
2844.40  –  Elementos e isótopos y compuestos radiactivos, excepto los de las sub­
partidas 2844.10, 2844.20 o 2844.30; aleaciones, dispersiones ( incluidos 
los cermets), productos cerámicos y mezclas, que contengan esto s elemen­
tos, isótopos o compuestos; residuos radiactivos.  
2844.40.01  Cesio 137.  1 0  A  
2844.40.02  Cobalto radiactivo.  1 0  A  
2844.40.99  Los demás.  1 0  A  
2844.50  –  Elementos combustibles (cartuchos) agotados (irradiados) de re actores nu­
cleares.  
2844.50.01  Elementos combustibles (cartuchos) agotados (irradiados) de re acto­
res nucleares.  10 B  
28.45  Isótopos, excepto los de la partida  28.44 ; sus compuestos inorgánicos u 
orgánicos, aunque no sean de constitución química definida.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 732  
Fracción  Descripción  Tasa base  Categoría  
2845.10  –  Agua pesada (óxido de deuterio).  
2845.10.01  Agua pesada (óxido de deuterio).  1 0  A  
2845.90  –  Los demás.  
2845.90.99  Los demás.  1 0  A  
28.46  Compuestos inorgánicos u orgánicos, de metales de las tierras raras, del 
itrio, del escandio o de las mezclas de estos metales.  
2846.10  –  Compuestos de cerio.  
2846.10.01  Compuestos de cerio.  1 0  A  
2846.90  –  Los demás.  
2846.90.01  Óxido de praseodimio.  1 0  A  
2846.90.99  Los demás.  1 0  A  
28.47  Peróxido de hidrógeno (agua oxigenada), incluso solidificado con urea.  
2847.00  Peróxido de hidrógeno (agua oxigenada), incluso solidificado c on urea.  
2847.00.01  Peróxido de hidrogeno (agua oxigenada), incluso solidificada c on 
urea.  10 C  
28.48  Fosfuros, aunque no sean de constitución química definida, excepto los 
ferrofósforos.  
2848.00  Fosfuros, aunque no sean de constitución química definida, exc epto los 
ferrofósforos.  
2848.00.01  De cobre (cuprofósforos), con un contenido de fósforo superior  al 
15 % en peso.  10 A  
2848.00.02  De cinc.  Ex.  A  
2848.00.03  De aluminio.  Ex.  A  
2848.00.99  Los demás.  Ex.  A  
28.49  Carburos, aunque no sean de constitución química definida.  
2849.10  –  De calcio.  
2849.10.01  De calcio.  1 0  A  
2849.20  –  De silicio.  
2849.20.01  Verde.  Ex.  A  
2849.20.99  Los demás.  1 0  A  
2849.90  –  Los demás.  
2849.90.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 733  
Fracción  Descripción  Tasa base  Categoría  
28.50  Hidruros, nitruros, aziduros (azidas), siliciuros y boruros, aunque no sean 
de constitución química definida, excepto los compuestos que también sean 
carburos de la partida  28.49 . 
2850.00  Hidruros, nitruros, aziduros (azidas), siliciuros y boruros, a unque no sean de 
constitución química definida, excepto los compuestos que tambi én sean 
carburos de la partida 28.49.  
2850.00.01  Borohidruro de sodio.  1 0  A  
2850.00.02  Siliciuro de calcio.  1 0  A  
2850.00.99  Los demás.  1 0  A  
28.51  Los demás compuestos inorgánicos (incluida el agua destilada, de conduc ­
tibilidad o del mismo grado de pureza); aire líquido, aunque se le hayan 
eliminado los gases nobles; aire comprimido; amalgamas, excepto las de 
metal precioso.  
2851.00  Los demás compuestos inorgánicos (incluida el agua destilada, de conduc­
tibilidad o del mismo grado de pureza); aire líquido, aunque se  le hayan 
eliminado los gases nobles; aire comprimido; amalgamas, excepto  las de 
metal precioso.  
2851.00.99  Los demás compuestos inorgánicos (incluida el agua destilada, de 
conductibilidad o del mismo grado de pureza); aire líquido, aun que 
se le hayan eliminado los gases nobles; aire comprimido; amalga mas, 
excepto las de metal precioso.  10 A  
29 PRODUCTOS QUÍMICOS ORGÁNICOS.  
29.01  Hidrocarburos acíclicos.  
2901.10  –  Saturados.  
2901.10.01  Butano.  1 0  A  
2901.10.02  Pentano.  1 0  A  
2901.10.03  Tridecano.  1 0  A  
2901.10.99  Los demás.  5  A  
– No saturados:  
2901.21  –  –  Etileno.  
2901.21.01  Etileno.  1 0  B +  
2901.22  –  –  Propeno (propileno).  
2901.22.01  Propeno (propileno).  Ex.  A  
2901.23  –  –  Buteno (butileno) y sus isómeros.  
2901.23.01  Buteno (butileno) y sus isómeros.  1 0  A  
2901.24  –  –  Buta-1,3-dieno e isopreno.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 734  
Fracción  Descripción  Tasa base  Categoría  
2901.24.01  Buta-1,3-dieno e isopreno.  Ex.  A  
2901.29  –  –  Los demás.  
2901.29.01  Diisobutileno.  1 0  A  
2901.29.99  Los demás.  1 0  A  
29.02  Hidrocarburos cíclicos.  
– Ciclánicos, ciclénicos o cicloterpénicos:  
2902.11  –  –  Ciclohexano.  
2902.11.01  Ciclohexano.  Ex.  A  
2902.19  –  –  Los demás.  
2902.19.01  Ciclopropano.  1 0  A  
2902.19.02  Cicloterpénicos.  1 0  A  
2902.19.03  Terfenilo hidrogenado.  1 0  A  
2902.19.99  Los demás.  1 0  B +  
2902.20  –  Benceno.  
2902.20.01  Benceno.  5  B +  
2902.30  –  Tolueno.  
2902.30.01  Tolueno.  Ex.  A  
– Xilenos:  
2902.41  –  –  o-Xileno.  
2902.41.01  o-Xileno.  Ex.  A  
2902.42  –  –  m-Xileno.  
2902.42.01  m-Xileno.  5  A  
2902.43  –  –  p-Xileno.  
2902.43.01  p-Xileno.  Ex.  A  
2902.44  –  –  Mezclas de isómeros del xileno.  
2902.44.01  Mezclas de isómeros del xileno.  5  A  
2902.50  –  Estireno.  
2902.50.01  Estireno.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 735  
Fracción  Descripción  Tasa base  Categoría  
2902.60  –  Etilbenceno.  
2902.60.01  Etilbenceno.  1 0  B +  
2902.70  –  Cumeno.  
2902.70.01  Cumeno.  Ex.  A  
2902.90  –  Los demás.  
2902.90.01  Divinilbenceno.  1 0  A  
2902.90.02  m-Metilestireno.  1 0  A  
2902.90.03  Difenilmetano.  1 0  A  
2902.90.04  Tetrahidronaftaleno.  1 0  A  
2902.90.05  Difenilo.  1 0  A  
2902.90.99  Los demás.  1 0  A  
29.03  Derivados halogenados de los hidrocarburos.  
– Derivados clorados saturados de los hidrocarburos acíclicos:  
2903.11  –  –  Clorometano (cloruro de metilo) y cloroetano (cloruro de etilo ). 
2903.11.01  Clorometano (cloruro de metilo) y cloroetano (cloruro de etilo ). Ex.  A  
2903.12  –  –  Diclorometano (cloruro de metileno).  
2903.12.01  Diclorometano (cloruro de metileno).  Ex.  A  
2903.13  –  –  Cloroformo (triclorometano).  
2903.13.01  Cloroformo, grado técnico.  1 0  B +  
2903.13.02  Cloroformo, Q.P. o U.S.P.  Ex.  A  
2903.13.03  Cloroformo, excepto lo comprendido en las fracciones 2903.13.0 1 
y 02.  10 B +  
2903.14  –  –  Tetracloruro de carbono.  
2903.14.01  Tetracloruro de carbono.  1 0  B +  
2903.15  –  –  1,2-Dicloroetano (dicloruro de etileno).  
2903.15.01  1,2-Dicloroetano (dicloruro de etileno).  5  C  
2903.16  –  –  1,2-Dicloropropano (dicloruro de propileno) y diclorobutanos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 736  
Fracción  Descripción  Tasa base  Categoría  
2903.16.01  1,2-Dicloropropano (dicloruro de propileno) y diclorobutanos.  1 0  A  
2903.19  –  –  Los demás.  
2903.19.01  1,1,1-Tricloroetano.  1 0  C  
2903.19.02  Tricloroetano, excepto lo comprendido en la fracción 2903.19.0 1. 1 0  C  
2903.19.03  Tetracloroetano o hexacloroetano.  1 0  C  
2903.19.99  Los demás.  1 0  C  
– Derivados clorados no saturados de los hidrocarburos acíclicos : 
2903.21  –  –  Cloruro de vinilo (cloroetileno).  
2903.21.01  Cloruro de vinilo (cloroetileno).  Ex.  A  
2903.22  –  –  Tricloroetileno.  
2903.22.01  Tricloroetileno.  1 0  B +  
2903.23  –  –  Tetracloroetileno (percloroetileno).  
2903.23.01  Tetracloroetileno (percloroetileno).  5  A  
2903.29  –  –  Los demás.  
2903.29.01  Cloruro de vinilideno.  1 0  A  
2903.29.99  Los demás.  1 0  A  
2903.30  –  Derivados fluorados, derivados bromados y derivados yodados, d e los 
hidrocarburos acíclicos.  
2903.30.01  Bromuro de metilo.  Ex.  A  
2903.30.02  Dibromuro de etileno.  1 0  A  
2903.30.03  Difluoroetano.  1 0  A  
2903.30.99  Los demás.  1 0  A  
– Derivados halogenados de los hidrocarburos acíclicos con dos h alógenos 
diferentes por lo menos:  
2903.41  –  –  Triclorofluorometano.  
2903.41.01  Triclorofluorometano.  1 0  C  
2903.42  –  –  Diclorodifluorometano.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 737  
Fracción  Descripción  Tasa base  Categoría  
2903.42.01  Diclorodifluorometano.  1 0  C  
2903.43  –  –  Triclorotrifluoroetanos.  
2903.43.01  Triclorotrifluoroetanos.  1 0  C  
2903.44  –  –  Diclorotetrafluoroetanos y cloropentafluoretano.  
2903.44.01  Diclorotetrafluoroetanos y cloropentafluoretano.  1 0  C  
2903.45  –  –  Los demás derivados perhalogenados únicamente con flúor y clor o. 
2903.45.99  Los demás derivados perhalogenados únicamente con flúor y clor o. 1 0  A  
2903.46  –  –  Bromoclorodifluorometano, bromotrifluorometano y dibromotetraf luo­
roetanos.  
2903.46.01  Bromoclorodifluorometano, bromotrifluorometano y dibromotetra­
fluoroetanos.  10 B +  
2903.47  –  –  Los demás derivados perhalogenados.  
2903.47.99  Los demás derivados perhalogenados.  1 0  B +  
2903.49  –  –  Los demás.  
2903.49.01  Dicloromonofluorometano.  1 0  B +  
2903.49.02  Monoclorodifluorometano.  1 0  B +  
2903.49.03  Monoclorodifluoroetano.  1 0  B +  
2903.49.04  2-Bromo-2-cloro-1,1,1-trifluoroetano.  Ex.  A  
2903.49.05  2-Bromo-1-cloro-1,2,2-trifluoroetano (Isohalotano).  Ex.  A  
2903.49.99  Los demás.  1 0  A  
– Derivados halogenados de los hidrocarburos ciclánicos, cicléni cos o ciclo­
terpénicos:  
2903.51  –  –  1,2,3,4,5,6-Hexaclorociclohexano.  
2903.51.01  Isómero gamma del 1,2,3,4,5,6-hexaclorociclohexano.  1 0  A  
2903.51.02  Mezcla isomérica del 1,2,3,4,5,6-hexaclorociclohexano.  1 0  A  
2903.51.99  Los demás.  1 0  A  
2903.59  –  –  Los demás.  
2903.59.01  Canfeno clorado (Toxafeno).  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 738  
Fracción  Descripción  Tasa base  Categoría  
2903.59.02  Hexabromociclododecano.  1 0  A  
2903.59.03  1,2,3,4,10,10-Hexacloro-1,4,4a,5,8,8a-hexahidro-endo-endo-1,4: 5,8- 
dimetanonaftaleno.  PROH  
2903.59.04  1,2,4,5,6,7,8,8-Octacloro-3-alfa,4,7,7-alfa tetrahidro-4,7-met anoinda- 
no (Clordano).  10 A  
2903.59.05  1,4,5,6,7,8,8-Heptacloro-3a,4,7,7a, tetrahidro-4,7-metanoinden o. PROH  
2903.59.99  Los demás.  1 0  A  
– Derivados halogenados de los hidrocarburos aromáticos:  
2903.61  –  –  Clorobenceno, o-diclorobenceno y p-diclorobenceno.  
2903.61.01  Clorobenceno, o-diclorobenceno y p-diclorobenceno.  1 0  A  
2903.62  –  –  Hexaclorobenceno y DDT (1,1,1-tricloro-2,2-bis (p-clorofenil)e tano).  
2903.62.01  Hexaclorobenceno.  1 0  A  
2903.62.02  (1,1,1-tricloro-2,2-bis (p-clorofenil) etano) (DDT).  1 0  A  
2903.69  –  –  Los demás.  
2903.69.01  Cloruro de bencilo.  1 0  C  
2903.69.02  Cloruro de benzal.  1 0  A  
2903.69.03  Derivados clorados del difenilo o trifenilo.  Ex.  A  
2903.69.04  Bromoestireno.  1 0  A  
2903.69.05  Bromoestiroleno.  1 0  A  
2903.69.06  Triclorobenceno.  1 0  A  
2903.69.07  Mezclas isoméricas de diclorobenceno.  1 0  A  
2903.69.99  Los demás.  1 0  A  
29.04  Derivados sulfonados, nitrados o nitrosados de los hidrocarburos, incluso 
halogenados.  
2904.10  –  Derivados solamente sulfonados, sus sales y sus ésteres etílic os. 
2904.10.01  Butilnaftalensulfonato de sodio.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 739  
Fracción  Descripción  Tasa base  Categoría  
2904.10.02  1,3,6-Naftalentrisulfonato trisódico.  1 0  B  
2904.10.03  Alil o metalilsulfonato de sodio.  1 0  B  
2904.10.04  6,7-Dihidro-2-naftalensulfonato de sodio  1 0  B  
2904.10.05  Ácido p-toluensulfónico.  Ex.  A  
2904.10.99  Los demás.  1 0  A  
2904.20  –  Derivados solamente nitrados o solamente nitrosados.  
2904.20.01  Nitropropano.  1 0  A  
2904.20.02  Nitrotolueno.  1 0  A  
2904.20.03  Nitrobenceno.  1 0  A  
2904.20.04  p-Dinitrosobenceno.  1 0  A  
2904.20.05  2,4,6-Trinitro-1,3-dimetil-5-ter-butilbenceno.  1 0  A  
2904.20.06  2,6-Dinitro-3,4,5-trimetil-ter-butilbenceno.  1 0  A  
2904.20.07  1,1,3,3,5-Pentametil-4,6-dinitroindano.  1 0  A  
2904.20.99  Los demás.  1 0  A  
2904.90  –  Los demás.  
2904.90.01  Nitroclorobenceno.  Ex.  A  
2904.90.02  Cloruro de p-toluensulfonilo.  5  C  
2904.90.03  1-Trifluorometil-3,5-dinitro-4-clorobenceno.  1 0  A  
2904.90.04  Pentacloronitrobenceno.  1 0  A  
2904.90.05  meta-Nitrobencensulfonato de sodio.  1 0  A  
2904.90.06  2,4-Dinitroclorobenceno; 1-Nitro-2,4,5-triclorobenceno.  1 0  B +  
2904.90.99  Los demás.  1 0  B +  
29.05  Alcoholes acíclicos y sus derivados halogenados, sulfonados, nitrados o 
nitrosados.  
– Monoalcoholes saturados:  
2905.11  –  –  Metanol (alcohol metílico).  
2905.11.01  Metanol (alcohol metílico).  Ex.  A  
2905.12  –  –  Propan-1-ol (alcohol propílico) y propan-2-ol (alcohol isoprop ílico).  
2905.12.01  Propan-1-ol (alcohol propílico).  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 740  
Fracción  Descripción  Tasa base  Categoría  
2905.12.99  Los demás.  Ex.  A  
2905.13  –  –  Butan-1-ol (alcohol n-butílico).  
2905.13.01  Butan-1-ol (alcohol n-butílico).  Ex.  A  
2905.14  –  –  Los demás butanoles.  
2905.14.01  2 Metil-1-propanol (alcohol isobutílico).  1 0  C  
2905.14.02  2-Butanol.  Ex.  A  
2905.14.03  Alcohol terbutílico.  1 0  A  
2905.14.99  Los demás.  1 0  A  
2905.15  –  –  Pentanol (alcohol amílico) y sus isómeros.  
2905.15.01  Pentanol (alcohol amílico) y sus isómeros.  1 0  A  
2905.16  –  –  Octanol (alcohol octílico) y sus isómeros.  
2905.16.01  2-Octanol.  1 0  A  
2905.16.02  2-Etilhexanol.  Ex.  A  
2905.16.99  Los demás.  1 0  A  
2905.17  –  –  Dodecan-1-ol (alcohol láurico), hexadecan-1-ol (alcohol cetíli co) y octa­
decan-1-ol (alcohol esteárico).  
2905.17.01  Dodecan-1-ol (alcohol láurico), hexadecan-1-ol (alcohol cetíli co) u 
octadecan-1-ol (alcohol esteárico).  10 B +  
2905.19  –  –  Los demás.  
2905.19.01  Alcohol decílico o pentadecílico.  1 0  A  
2905.19.02  Alcohol isodecílico.  1 0  A  
2905.19.03  Hexanol.  1 0  A  
2905.19.04  Alcohol tridecílico o isononílico.  1 0  A  
2905.19.05  Alcohol trimetilnonílico.  1 0  A  
2905.19.06  Metil isobutil carbinol.  1 0  A  
2905.19.07  Metilato de sodio al 25 % en metanol.  5  A  
2905.19.08  Isopropóxido de aluminio.  1 0  A  
2905.19.99  Los demás.  1 0  A  
– Monoalcoholes no saturados:  
2905.22  –  –  Alcoholes terpénicos acíclicos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 741  
Fracción  Descripción  Tasa base  Categoría  
2905.22.01  Citronelol.  1 0  A  
2905.22.02  Geraniol.  1 0  A  
2905.22.03  Linalol.  Ex.  A  
2905.22.04  Cis-3,7-Dimetil-2,6-octadien-1-ol (nerol).  1 0  A  
2905.22.05  3,7-Dimetil-7-octén-1-ol (alfa-Citronelol, Ronidol).  1 0  A  
2905.22.99  Los demás.  1 0  C  
2905.29  –  –  Los demás.  
2905.29.01  Alcohol oleílico.  1 0  A  
2905.29.02  Hexenol.  1 0  A  
2905.29.03  Alcohol alílico.  1 0  A  
2905.29.99  Los demás.  1 0  A  
– Dioles:  
2905.31  –  –  Etilenglicol (etanodiol).  
2905.31.01  Etilenglicol (etanodiol).  1 0  C  
2905.32  –  –  Propilenglicol (propano-1,2-diol).  
2905.32.01  Propilenglicol (propano-1,2-diol).  1 0  C  
2905.39  –  –  Los demás.  
2905.39.01  Butilenglicol.  5  C  
2905.39.02  4-Metil-2,4-pentanodiol.  1 0  A  
2905.39.03  Neopentilglicol.  Ex.  A  
2905.39.04  1,6-Hexanodiol.  1 0  A  
2905.39.99  Los demás.  1 0  A  
– Los demás polialcoholes:  
2905.41  –  –  2-Etil-2-(hidroximetil)propano-1,3-diol (trimetilolpropano).  
2905.41.01  2-Etil-2-(hidroximetil)propano-1,3-diol (trimetilolpropano).  1 0  A  
2905.42  –  –  Pentaeritritol (pentaeritrita).  
2905.42.01  Pentaeritritol (pentaeritrita).  Ex.  A  
2905.43  –  –  Manitol.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 742  
Fracción  Descripción  Tasa base  Categoría  
2905.43.01  Manitol.  5  3  
2905.44  –  –  D-glucitol (sorbitol).  
2905.44.01  D-glucitol (sorbitol).  7  
2905.45  –  –  Glicerol.  
2905.45.01  Glicerina (glicerol) refinada, excepto grado dinamita.  2 0  C  
2905.45.99  Los demás.  2 0  C  
2905.49  –  –  Los demás.  
2905.49.01  Trimetiloletano o xilitol.  1 0  A  
2905.49.02  Esteres de glicerol formados con ácidos de la partida 29.04.  1 0  B +  
2905.49.99  Los demás.  1 0  C  
2905.50  –  Derivados halogenados, sulfonados, nitrados o nitrosados de lo s alcoholes 
acíclicos.  
2905.50.01  Derivados halogenados, sulfonados, nitrados y nitrosados de mo noal­
coholes no saturados.  Ex. A  
2905.50.02  2-Nitro-2-metil-1-propanol.  1 0  A  
2905.50.03  Tricloroetilidenglicol (hidrato de cloral).  1 0  A  
2905.50.04  alfa-Monoclorhidrina.  1 0  A  
2905.50.99  Los demás.  1 0  B +  
29.06  Alcoholes cíclicos y sus derivados halogenados, sulfonados, nitrados o 
nitrosados.  
– Ciclánicos, ciclénicos o cicloterpénicos:  
2906.11  –  –  Mentol.  
2906.11.01  Mentol.  1 0  A  
2906.12  –  –  Ciclohexanol, metilciclohexanoles y dimetilciclohexanoles.  
2906.12.01  Ciclohexanol.  1 0  B +  
2906.12.99  Los demás.  1 0  B +  
2906.13  –  –  Esteroles e inositoles.  
2906.13.01  Inositol.  Ex.  A  
2906.13.02  Colesterol.  Ex.  A  
2906.13.99  Los demás.  1 0  A  
2906.14  –  –  Terpineoles.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 743  
Fracción  Descripción  Tasa base  Categoría  
2906.14.01  Terpineoles.  1 0  A  
2906.19  –  –  Los demás.  
2906.19.01  3,5,5-Trimetilciclohexanol.  1 0  A  
2906.19.02  Ter-butilciclohexanol o 4-ter-butilciclohexanol.  1 0  A  
2906.19.99  Los demás.  1 0  A  
– Aromáticos:  
2906.21  –  –  Alcohol bencílico.  
2906.21.01  Alcohol bencílico.  1 0  B +  
2906.29  –  –  Los demás.  
2906.29.01  1-Fenil-1-hidroxi-n-pentano.  Ex.  A  
2906.29.02  Alcohol cinámico o hidrocinámico.  1 0  C  
2906.29.03  Feniletildimetilcarbinol.  1 0  A  
2906.29.04  Dimetilbencilcarbinol.  1 0  A  
2906.29.05  Feniletanol.  1 0  C  
2906.29.06  1,1-Bis (p-clorofenil)-2,2,2-tricloroetanol.  Ex.  A  
2906.29.99  Los demás.  1 0  C  
29.07  Fenoles; fenoles-alcoholes.  
– Monofenoles:  
2907.11  –  –  Fenol (hidroxibenceno) y sus sales.  
2907.11.01  Fenol (hidroxibenceno).  1 0  C  
2907.11.99  Los demás.  1 0  A  
2907.12  –  –  Cresoles y sus sales.  
2907.12.01  Cresoles.  Ex.  A  
2907.12.99  Los demás.  1 0  C  
2907.13  –  –  Octilfenol, nonilfenol y sus isómeros; sales de estos producto s. 
2907.13.01  p-(1,1,3,3-Tetrametilbutil)fenol.  1 0  C  
2907.13.02  Nonilfenol.  1 0  C  
2907.13.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 744  
Fracción  Descripción  Tasa base  Categoría  
2907.14  –  –  Xilenoles y sus sales.  
2907.14.01  Xilenoles y sus sales.  1 0  A  
2907.15  –  –  Naftoles y sus sales.  
2907.15.01  1-Naftol.  5  A  
2907.15.99  Los demás.  1 0  A  
2907.19  –  –  Los demás.  
2907.19.01  2,6-Di-ter-butil-4-metilfenol.  1 0  A  
2907.19.02  p-ter-Butilfenol.  1 0  A  
2907.19.03  2,2-Metilenbis(4-metil-6-ter-butilfenol).  1 0  A  
2907.19.04  o- y p-Fenilfenol.  1 0  A  
2907.19.05  Diamilfenol.  1 0  A  
2907.19.06  p-Amilfenol.  1 0  C  
2907.19.07  2,5-Dinonil-m-cresol.  1 0  B +  
2907.19.08  Timol.  Ex.  A  
2907.19.99  Los demás.  1 0  A  
– Polifenoles:  
2907.21  –  –  Resorcinol y sus sales.  
2907.21.01  Resorcinol y sus sales.  Ex.  A  
2907.22  –  –  Hidroquinona y sus sales.  
2907.22.01  Hidroquinona.  1 0  C  
2907.22.02  Sales de la hidroquinona.  1 0  C  
2907.23  –  –  4,4'-Isopropilidendifenol (bisfenol A, difenilolpropano) y sus  sales.  
2907.23.01  4,4'-Isopropilidendifenol (bisfenol A, difenilolpropano).  1 0  C  
2907.23.02  Sales de 4,4'-isopropilidendifenol.  1 0  A  
2907.29  –  –  Los demás.  
2907.29.01  Pirogalol.  1 0  A  
2907.29.02  Di-ter-amilhidroquinona.  1 0  A  
2907.29.03  1,3,5-Trihidroxibenceno.  5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 745  
Fracción  Descripción  Tasa base  Categoría  
2907.29.04  Hexilresorcina.  Ex.  A  
2907.29.99  Los demás.  1 0  A  
2907.30  –  Fenoles-alcoholes.  
2907.30.01  Fenoles-alcoholes.  1 0  C  
29.08  Derivados halogenados, sulfonados, nitrados o nitrosados, de los fenoles o 
de los fenoles-alcoholes.  
2908.10  –  Derivados solamente halogenados y sus sales.  
2908.10.01  Compuestos clorofenólicos y sus sales, excepto lo comprendido en 
las fracciones 2908.10.02, 03, 04, 05, 06 y 07.  10 B +  
2908.10.02  2,2'Dihidroxi-5,5'-diclorodifenilmetano.  Ex.  A  
2908.10.03  2,4,5-Triclorofenol.  1 0  C  
2908.10.04  4-Cloro-1-hidroxibenceno.  1 0  A  
2908.10.05  o-Bencil-p-clorofenol.  1 0  A  
2908.10.06  Pentaclorofenol.  1 0  B +  
2908.10.07  Triclorofenato de sodio.  1 0  A  
2908.10.08  5,8-Dicloro-1-naftol.  1 0  A  
2908.10.99  Los demás.  1 0  A  
2908.20  –  Derivados solamente sulfonados, sus sales y sus ésteres.  
2908.20.01  Ácido 2-naftol-6,8-disulfónico y sus sales.  Ex.  A  
2908.20.02  2-Naftol-3,6-disulfonato de sodio.  Ex.  A  
2908.20.03  1-Naftol-4-sulfonato de sodio.  Ex.  A  
2908.20.04  Ácido p-fenolsulfónico.  1 0  A  
2908.20.05  4,5-Dihidroxi-2,7-naftalendisulfonato monosódico o disódico.  1 0  A  
2908.20.06  2,5-Dihidroxibencensulfonato de calcio.  1 0  A  
2908.20.07  2,3-Dihidroxi-6-naftalensulfonato de sodio.  5  A  
2908.20.08  Ácido 2-hidroxi-6-naftalensulfónico.  Ex.  A  
2908.20.99  Los demás.  1 0  A  
2908.90  –  Los demás.  
2908.90.01  p-Nitrofenol y su sal de sodio.  1 0  A  
2908.90.02  2,4,6-Trinitrofenol (ácido pícrico).  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 746  
Fracción  Descripción  Tasa base  Categoría  
2908.90.03  2,6-Diyodo-4-nitrofenol.  1 0  A  
2908.90.04  2,4-Dinitrofenol.  1 0  A  
2908.90.05  Pentaclorotiofenol y su sal de cinc.  1 0  A  
2908.90.99  Los demás.  1 0  A  
29.09  Éteres, éteres-alcoholes, éteres-fenoles, éteres-alcoholes-fenoles, peróxidos 
de alcoholes, peróxidos de éteres, peróxidos de cetonas (aunque no sean de 
constitución química definida), y sus derivados halogenados, sulfonados, 
nitrados o nitrosados.  
– Éteres acíclicos y sus derivados halogenados, sulfonados, nitr ados o ni­
trosados:  
2909.11  –  –  Éter dietílico (óxido de dietilo).  
2909.11.01  Éter dietílico (óxido de dietilo).  1 0  A  
2909.19  –  –  Los demás.  
2909.19.01  Éter isopropílico.  1 0  A  
2909.19.02  Éter butílico.  1 0  B +  
2909.19.03  Éter metilter-butílico.  Ex.  A  
2909.19.99  Los demás.  1 0  C  
2909.20  –  Éteres ciclánicos, ciclénicos, cicloterpénicos, y sus derivado s halogenados, 
sulfonados, nitrados o nitrosados.  
2909.20.01  Éteres ciclánicos, ciclénicos, cicloterpénicos, y sus derivado s haloge­
nados, sulfonados, nitrados o nitrosados.  10 A  
2909.30  –  Éteres aromáticos y sus derivados halogenados, sulfonados, nit rados o 
nitrosados.  
2909.30.01  Anetol.  1 0  A  
2909.30.02  Éter fenílico.  1 0  A  
2909.30.03  Trimetoxibenceno.  Ex.  A  
2909.30.04  4-Nitrofenetol.  1 0  A  
2909.30.05  2,6-Dinitro-3-metoxi-4-ter-butiltolueno.  1 0  A  
2909.30.06  3-Yodo-2-propinil-2,4,5-triclorofenil éter.  1 0  A  
2909.30.07  2-Cloro-1-(3-etoxi-4-nitrofenoxi)-4-trifluorometil)benceno.  Ex.  A  
2909.30.08  2,2-Bis(p-metoxifenil)-1,1,1-tricloroetano.  1 0  A  
2909.30.09  p-Cresilmetil éter.  1 0  A  
2909.30.99  Los demás.  1 0  A  
– Éteres-alcoholes y sus derivados halogenados, sulfonados, nitr ados o ni­
trosados:  
2909.41  –  –  2,2'-Oxidietanol (dietilenglicol).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 747  
Fracción  Descripción  Tasa base  Categoría  
2909.41.01  2,2'-Oxidietanol (dietilenglicol).  1 0  C  
2909.42  –  –  Éteres monometílicos del etilenglicol o del dietilenglicol.  
2909.42.01  Éteres monometílicos del etilenglicol o del dietilenglicol.  1 0  C  
2909.43  –  –  Éteres monobutílicos del etilenglicol o del dietilenglicol.  
2909.43.01  Éteres monobutílicos del etilenglicol o del dietilenglicol.  1 0  C  
2909.44  –  –  Los demás éteres monoalquílicos del etilenglicol o del dietile nglicol.  
2909.44.01  Éter monoetílico del etilenglicol o dietilenglicol.  1 0  C  
2909.44.02  Éter isopropílico del etilenglicol.  1 0  C  
2909.44.99  Los demás.  1 0  C  
2909.49  –  –  Los demás.  
2909.49.01  Éter monometílico, monoetílico o monobutílico del trietilengli col. 1 0  C  
2909.49.02  3-(2-Metilfenoxi)-1,2-propanodiol (mefenesina).  1 0  B +  
2909.49.03  Trietilenglicol.  1 0  C  
2909.49.04  Éter monofenílico del etilenglicol.  1 0  C  
2909.49.05  Alcohol 3-fenoxibencílico.  1 0  B +  
2909.49.06  Dipropilenglicol.  1 0  C  
2909.49.07  Tetraetilenglicol.  1 0  C  
2909.49.08  Tripropilenglicol.  1 0  C  
2909.49.09  1,2-Dihidroxi-3-(2-metoxifenoxi)propano (guayacolato de glicer ilo). Ex.  A  
2909.49.99  Los demás.  1 0  C  
2909.50  –  Éteres-fenoles, éteres-alcoholes-fenoles, y sus derivados halo genados, sul­
fonados, nitrados o nitrosados.  
2909.50.01  Éter monometílico de la hidroquinona.  1 0  C  
2909.50.02  Sulfoguayacolato de potasio.  1 0  C  
2909.50.03  Guayacol.  Ex.  A  
2909.50.04  Eugenol o isoeugenol, excepto grado farmacéutico.  1 0  C  
2909.50.05  Eugenol, grado farmacéutico.  Ex.  A  
2909.50.99  Los demás.  1 0  C  
2909.60  –  Peróxidos de alcoholes, peróxidos de éteres, peróxidos de ceto nas, y sus 
derivados halogenados, sulfonados, nitrados o nitrosados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 748  
Fracción  Descripción  Tasa base  Categoría  
2909.60.01  Peróxido de laurilo.  1 0  B +  
2909.60.02  Hidroperóxido de cumeno.  1 0  A  
2909.60.03  Hidroxioxianisol.  Ex.  A  
2909.60.04  Peróxido de dicumilo.  1 0  A  
2909.60.05  Hidroperóxido de paramentano.  1 0  A  
2909.60.99  Los demás.  1 0  C  
29.10  Epóxidos, epoxialcoholes, epoxifenoles y epoxiéteres, con tres átomos en el 
ciclo, y sus derivados halogenados, sulfonados, nitrados o nitrosados.  
2910.10  –  Oxirano (óxido de etileno).  
2910.10.01  Oxirano (óxido de etileno).  Ex.  A  
2910.20  –  Metiloxirano (óxido de propileno).  
2910.20.01  Metiloxirano (óxido de propileno).  Ex.  A  
2910.30  –  1-Cloro-2,3-epoxipropano (epiclorhidrina).  
2910.30.01  1-Cloro-2,3-epoxipropano (epiclorhidrina).  Ex.  A  
2910.90  –  Los demás.  
2910.90.01  1,2,3,4,10,10-Hexacloro-6,7-epoxi-1,4,4a,5,6,7,8,8 a-octahidro -endo, 
endo-1,4:5,8-dimetanonaftaleno.  PROH  
2910.90.02  3-(o-Aliloxifenoxi)-1,2-epoxipropano (éter epoxalílico crudo).  1 0  A  
2910.90.99  Los demás.  1 0  A  
29.11  Acetales y semiacetales, incluso con otras funciones oxigenadas, y sus 
derivados halogenados, sulfonados, nitrados o nitrosados.  
2911.00  Acetales y semiacetales, incluso con otras funciones oxigenada s, y sus 
derivados halogenados, sulfonados, nitrados o nitrosados.  
2911.00.01  Citral dimetilacetal.  1 0  C  
2911.00.02  Dimetilacetal del aldehído amilcinámico.  1 0  C  
2911.00.03  Dimetilacetal del hidroxicitronelal.  1 0  C  
2911.00.99  Los demás.  1 0  B +  
29.12  Aldehídos, incluso con otras funciones oxigenadas; polímeros cíclicos de 
los aldehídos; paraformaldehído.  
– Aldehídos acíclicos sin otras funciones oxigenadas:  
2912.11  –  –  Metanal (formaldehído).  
2912.11.01  Metanal (formaldehído).  1 0  C  
2912.12  –  –  Etanal (acetaldehído).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 749  
Fracción  Descripción  Tasa base  Categoría  
2912.12.01  Etanal (acetaldehído).  Ex.  A  
2912.13  –  –  Butanal (butiraldehído, isómero normal).  
2912.13.01  Butanal (butiraldehído, isómero normal).  1 0  C  
2912.19  –  –  Los demás.  
2912.19.01  Glioxal.  1 0  A  
2912.19.02  Metilnonilacetaldehído.  1 0  A  
2912.19.03  Aldehído decílico.  1 0  A  
2912.19.04  Aldehído isobutírico.  1 0  A  
2912.19.05  Glutaraldehído.  1 0  A  
2912.19.06  Octanal.  1 0  A  
2912.19.07  Citral.  1 0  C  
2912.19.08  Aldehído undecilénico.  1 0  A  
2912.19.09  Aldehído acrílico.  1 0  C  
2912.19.10  Hexaldehído.  1 0  C  
2912.19.11  Aldehído heptílico.  1 0  C  
2912.19.99  Los demás.  1 0  B +  
– Aldehídos cíclicos sin otras funciones oxigenadas:  
2912.21  –  –  Benzaldehído (aldehído benzoico).  
2912.21.01  Benzaldehído (aldehído benzoico).  Ex.  A  
2912.29  –  –  Los demás.  
2912.29.01  Aldehído cinámico, amilcinámico o hexil cinámico.  1 0  C  
2912.29.02  Fenilacetaldehído.  1 0  A  
2912.29.03  Aldehído ciclámico  1 0  A  
2912.29.99  Los demás.  1 0  C  
2912.30  –  Aldehídos-alcoholes.  
2912.30.01  Aldehídos-alcoholes.  1 0  A  
– Aldehídos-éteres, aldehídos-fenoles y aldehídos con otras func iones oxi­
genadas:  
2912.41  –  –  Vainillina (aldehído metilprotocatéquico).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 750  
Fracción  Descripción  Tasa base  Categoría  
2912.41.01  Vainillina (aldehído metilprotocatéquico).  1 0  A  
2912.42  –  –  Etilvainillina (aldehído etilprotocatéquico).  
2912.42.01  Etilvainillina (aldehído etilprotocatequico).  1 0  A  
2912.49  –  –  Los demás.  
2912.49.01  3,4,5-Trimetoxibenzaldehído.  5  B +  
2912.49.03  Aldehído 3-fenoxilbencílico.  1 0  A  
2912.49.04  ter-Butil-alfa-metilhidroxinamaldehído.  1 0  A  
2912.49.05  Aldehído fenilpropílico.  1 0  A  
2912.49.06  Veratraldehído.  5  A  
2912.49.99  Los demás.  1 0  A  
2912.50  –  Polímeros cíclicos de los aldehídos.  
2912.50.01  Polímeros cíclicos de los aldehídos.  1 0  A  
2912.60  –  Paraformaldehído.  
2912.60.01  Paraformaldehído.  1 0  C  
29.13  Derivados halogenados, sulfonados, nitrados o nitrosados de los productos 
de la partida  29.12 . 
2913.00  Derivados halogenados, sulfonados, nitrados o nitrosados de lo s productos 
de la partida 29.12.  
2913.00.01  Cloral.  1 0  B +  
2913.00.99  Los demás.  1 0  A  
29.14  Cetonas y quinonas, incluso con otras funciones oxigenadas, y sus deriva ­
dos halogenados, sulfonados, nitrados o nitrosados.  
– Cetonas acíclicas sin otras funciones oxigenadas:  
2914.11  –  –  Acetona.  
2914.11.01  Acetona.  1 0  C  
2914.12  –  –  Butanona (metiletilcetona).  
2914.12.01  Butanona (metiletilcetona).  Ex.  A  
2914.13  –  –  4-Metilpentan-2-ona (metilisobutil cetona).  
2914.13.01  4-Metilpentan-2-ona (metilisobutilcetona).  1 0  A  
2914.19  –  –  Las demás.  
2914.19.01  Diisobutilcetona.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 751  
Fracción  Descripción  Tasa base  Categoría  
2914.19.02  Óxido de mesitilo.  1 0  A  
2914.19.03  Metilisoamilcetona.  1 0  A  
2914.19.04  Acetil cetona.  Ex.  A  
2914.19.05  Dimetil glioxal.  1 0  A  
2914.19.06  Hexanona.  1 0  A  
2914.19.99  Las demás.  1 0  B +  
– Cetonas ciclánicas, ciclénicas o cicloterpénicas, sin otras fu nciones oxige­
nadas:  
2914.21  –  –  Alcanfor.  
2914.21.01  Alcanfor.  1 0  A  
2914.22  –  –  Ciclohexanona y metilciclohexanonas.  
2914.22.01  Ciclohexanona y metilciclohexanonas.  1 0  C  
2914.23  –  –  Iononas y metiliononas.  
2914.23.01  Iononas.  1 0  A  
2914.23.02  Metiliononas.  1 0  A  
2914.29  –  –  Las demás.  
2914.29.01  L-2-Metil-5-(1-metiletenil)-2-ciclohexen-1-ona (L-Carvona).  1 0  A  
2914.29.02  3,5,5-Trimetil-2-ciclohexen-1-ona.  1 0  A  
2914.29.03  1-p-Meten-3-ona.  1 0  A  
2914.29.99  Las demás.  1 0  C  
– Cetonas aromáticas sin otras funciones oxigenadas:  
2914.31  –  –  Fenilacetona (1-fenilpropan-2-ona).  
2914.31.01  Fenilacetona (1-fenilpropan-2-ona).  1 0  A  
2914.39  –  –  Las demás.  
2914.39.01  Benzofenona.  1 0  B +  
2914.39.02  1,1,4,4-Tetrametil-6-etil-7-acetil-1,2,3,4-tetrahidronaftaleno . 1 0  A  
2914.39.03  1,1,2,3,3,5-Hexametilindan-6-metilcetona.  1 0  A  
2914.39.04  19-Norandrostendiona.  1 0  A  
2914.39.05  2-(Difenilacetil)-1H-indeno-1,3 (2H)-diona.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 752  
Fracción  Descripción  Tasa base  Categoría  
2914.39.06  7-Acetil-1,1,3,4,4,6-hexametiltetrahidro naftaleno.  1 0  A  
2914.39.07  1,1-Dimetil-4-acetil-6-ter-butilindano.  1 0  A  
2914.39.08  Acetofenona o p-metilacetafenona.  Ex.  A  
2914.39.09  2,6,10-Trimetil-2,5,9-tridiatrien-8-ona.  1 0  A  
2914.39.99  Los demás.  1 0  C  
2914.40  –  Cetonas-alcoholes y cetonas-aldehídos.  
2914.40.01  Acetilmetilcarbinol.  1 0  A  
2914.40.99  Los demás.  1 0  B +  
2914.50  –  Cetonas-fenoles y cetonas con otras funciones oxigenadas.  
2914.50.01  Derivados de la benzofenona con otras funciones oxigenadas.  1 0  A  
2914.50.02  3-Metoxi-2,5(10)-estradien-17-ona.  Ex.  A  
2914.50.03  3,4-Dimetoxifenilacetona.  5  A  
2914.50.04  p-Metoxiacetofenona.  Ex.  A  
2914.50.99  Los demás.  1 0  B +  
– Quinonas:  
2914.61  –  –  Antraquinona.  
2914.61.01  Antraquinona.  1 0  A  
2914.69  –  –  Las demás.  
2914.69.01  Quinizarina.  1 0  C  
2914.69.02  2-Etilantraquinona.  1 0  C  
2914.69.99  Las demás.  1 0  A  
2914.70  –  Derivados halogenados, sulfonados, nitrados o nitrosados.  
2914.70.01  2-Bromo-4-hidroxiacetofenona.  1 0  A  
2914.70.02  Dinitrodimetilbutilacetofenona.  1 0  A  
2914.70.03  Sal de sodio del derivado bisulfítico de la 2-metil-1,4-naftoq uinona.  Ex.  A  
2914.70.99  Los demás.  1 0  A  
29.15  Ácidos monocarboxílicos acíclicos saturados y sus anhídridos, halogenuros, 
peróxidos y peroxiácidos; sus derivados halogenados, sulfonados, nitrados 
o nitrosados.  
– Ácido fórmico, sus sales y sus ésteres:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 753  
Fracción  Descripción  Tasa base  Categoría  
2915.11  –  –  Ácido fórmico.  
2915.11.01  Ácido fórmico.  1 0  A  
2915.12  –  –  Sales del ácido fórmico.  
2915.12.01  Formiato de sodio o calcio.  1 0  A  
2915.12.02  Formiato de cobre.  1 0  A  
2915.12.99  Los demás.  1 0  A  
2915.13  –  –  Ésteres del ácido fórmico.  
2915.13.01  Ésteres del ácido fórmico.  5  B +  
– Ácido acético y sus sales; anhídrido acético:  
2915.21  –  –  Ácido acético.  
2915.21.01  Ácido acético.  1 5  A  
2915.22  –  –  Acetato de sodio.  
2915.22.01  Acetato de sodio.  1 0  B +  
2915.23  –  –  Acetatos de cobalto.  
2915.23.01  Acetatos de cobalto.  1 0  C  
2915.24  –  –  Anhídrido acético.  
2915.24.01  Anhídrido acético.  1 5  A  
2915.29  –  –  Las demás.  
2915.29.99  Las demás.  1 0  B +  
– Ésteres del ácido acético:  
2915.31  –  –  Acetato de etilo.  
2915.31.01  Acetato de etilo.  1 5  A  
2915.32  –  –  Acetato de vinilo.  
2915.32.01  Acetato de vinilo.  1 5  A  
2915.33  –  –  Acetato de n-butilo.  
2915.33.01  Acetato de n-butilo.  1 5  A  
2915.34  –  –  Acetato de isobutilo.  
2915.34.01  Acetato de isobutilo.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 754  
Fracción  Descripción  Tasa base  Categoría  
2915.35  –  –  Acetato de 2-etoxietilo.  
2915.35.01  Acetato de 2-etoxietilo.  1 0  A  
2915.39  –  –  Los demás.  
2915.39.01  Acetato de metilo.  1 5  C  
2915.39.02  Acetato del éter monometílico del etilenglicol.  1 5  C  
2915.39.03  Acetato del éter monoetílico del etilenglicol.  1 5  C  
2915.39.04  Acetato de isobornilo.  1 5  C  
2915.39.05  Acetato de cedrilo.  1 5  C  
2915.39.06  Acetato de linalilo.  1 0  C  
2915.39.07  Diacetato del etilenglicol.  1 0  C  
2915.39.08  Acetato del dimetilbencilcarbinilo.  1 0  C  
2915.39.09  Acetato de mentanilo.  1 5  C  
2915.39.10  Acetato de 2-etilhexílo.  1 0  C  
2915.39.11  Acetato de vetiverilo.  1 0  C  
2915.39.12  Acetato de laurilo.  1 0  C  
2915.39.13  Acetato del éter monobutílico del etilenglicol.  1 5  C  
2915.39.14  Acetato del eter monobutílico del dietilenglicol.  1 0  C  
2915.39.15  Acetato de terpenilo.  1 5  C  
2915.39.16  Acetato de triclorometilfenilcarbonilo.  1 0  C  
2915.39.17  Acetato de isopropilo o metilamilo.  1 5  C  
2915.39.18  17-Acetato de 6-exometilenpregn-4-en-3,20-diona.  1 0  C  
2915.39.19  21-Acetato de 6 alfa-fluoro-16 alfa-metil-11 beta, 17-alfa, 21 -trihi­
droxipregn-4-en-3,20-diona.  10 C  
2915.39.99  Los demás.  Ex.  A  
2915.40  –  –  Ácidos mono-, di- o tricloroacéticos, sus sales y sus ésteres.  
2915.40.01  Ácidos mono- o dicloroacéticos y sus sales de sodio.  1 5  B +  
2915.40.02  Tricloro acetato de sodio.  1 0  B +  
2915.40.03  Cloruro de mono cloro acétil.  1 0  A  
2915.40.04  Dicloro acetato de metilo.  5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 755  
Fracción  Descripción  Tasa base  Categoría  
2915.40.99  Los demás.  1 0  B +  
2915.50  –  Ácido propiónico, sus sales y sus ésteres.  
2915.50.01  Ácido propiónico.  Ex.  A  
2915.50.02  Propionato de cedrilo.  1 0  C  
2915.50.03  Propionato de terpenilo.  1 5  C  
2915.50.99  Los demás.  1 0  C  
2915.60  –  Ácidos butíricos, ácidos valéricos, sus sales y sus ésteres.  
2915.60.01  Ácido butírico.  1 0  C  
2915.60.02  Butirato de etilo.  1 5  B +  
2915.60.03  Diisobutirato de 2,2,4-trimetilpentanodiol.  1 0  C  
2915.60.04  Di-(2-etilbutirato) de trietilenglicol.  Ex.  A  
2915.60.99  Los demás.  1 0  B +  
2915.70  –  Ácido palmítico, ácido esteárico, sus sales y sus ésteres.  
2915.70.01  Ácido esteárico cuyas características sean: «Titer» de 52 a 69  °C, 
índice de yodo 12 máximo, color Gardner 3.5 máximo, índice de 
acidez de 193 a 211, índice de saponificación de 195 a 212, com ­
posición: ácido palmítico 55 % y ácido esteárico 35 % mínimo.  15 B +  
2915.70.02  Monoestearato de etilenglicol o propilenglicol.  1 5  B +  
2915.70.03  Estearato de butilo.  1 5  B +  
2915.70.04  Monoestearato de sorbitán.  1 5  A  
2915.70.05  Monoestearato de glicerilo.  1 5  B +  
2915.70.06  Ácido palmítico, cuyas características sean: «Titer» de 53 a 6 2 °C, 
índice de yodo 2 máximo, color Gardner de 1 a 12, índice de aci dez 
de 206 a 220, índice de saponificación de 207 a 221, composició n de 
ácido palmítico de 64 % mínimo.  15 A  
2915.70.07  Palmitato de isopropilo.  1 5  B +  
2915.70.08  Palmitato de isobutilo.  1 0  B +  
2915.70.09  Cetil palmitato.  1 0  A  
2915.70.10  Estearato de isopropilo.  1 5  B +  
2915.70.11  Palmitato de metilo.  1 5  A  
2915.70.12  Cloruro de palmitoilo.  5  A  
2915.70.99  Los demás.  1 0  B +  
2915.90  –  Los demás.  
2915.90.01  Ácido 2-etilhexoico.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 756  
Fracción  Descripción  Tasa base  Categoría  
2915.90.02  Sales del ácido 2-etilhexoico.  1 5  C  
2915.90.03  Ácido cáprico.  Ex.  A  
2915.90.04  Ácido láurico.  Ex.  A  
2915.90.05  Ácido mirístico.  1 0  C  
2915.90.06  Ácido caproico.  1 0  C  
2915.90.07  Ácido 2-propilpentanoico. (Ácido valproico).  1 5  C  
2915.90.08  Heptanoato de etilo.  1 0  B +  
2915.90.09  Laurato de metilo.  1 0  C  
2915.90.10  Ácido nonanoico o isononanoico.  Ex.  A  
2915.90.11  Sal sódica del ácido 2-propilpentanoico. (Valproato de sodio).  1 0  C  
2915.90.12  Peróxido de lauroilo y decanoilo.  1 0  C  
2915.90.13  Dicaprilato de trietilenglicol.  1 5  C  
2915.90.14  Miristato de isopropilo.  1 5  C  
2915.90.15  Peroxi-2-etil-hexanoato de terbutilo; Peróxido benzoato de ter butilo.  1 5  C  
2915.90.16  Cloruro de lauroilo, decanoilo e isononaloilo.  1 0  C  
2915.90.17  Monolaurato de sorbitán.  1 5  C  
2915.90.18  Ácido 2-(4-isobutil fenil)propiónico. (Ibuprofén).  Ex.  A  
2915.90.19  D-1,4-Hidroxi-3,5-diterbutil fenil ácido propiónico.  1 0  C  
2915.90.20  Pentaeritritol tetra-éster.  1 0  C  
2915.90.21  Sales del ácido 2-propilpentanóico (Sales del ácido valproico) , ex­
cepto lo comprendido en la fracción 2915.90.11.  15 C  
2915.90.22  17,21-Diacetato de 6-alfa, 9-alfa-difluoro-11-beta, 17-alfa, 2 1-trihi­
droxipregna-1,4-dien-3,20-diona.  10 C  
2915.90.23  Ácido 2-(2,4-diclorofenoxi)bencenacético. (Fenclofenoc).  1 0  C  
2915.90.24  16-Dehidropregnenolona, sus sales o sus ésteres.  Ex.  A  
2915.90.25  Ácido caprílico.  1 0  C  
2915.90.26  Ácido behénico.  1 0  C  
2915.90.27  Cloruro de pivaloilo.  Ex.  A  
2915.90.28  Ácido 13-docosenoico.  1 0  C  
2915.90.29  Cloropropionato de metilo.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 757  
Fracción  Descripción  Tasa base  Categoría  
2915.90.30  Ortoformiato de trietilo.  Ex.  A  
2915.90.31  Cloroformiato de 2-etilhexilo.  1 0  C  
2915.90.32  Cloroformato de metilo.  1 0  C  
2915.90.33  Cloroformato de bencilo.  1 0  C  
2915.90.34  Anhídrido propiónico.  Ex.  A  
2915.90.35  Cloruro de n-valerilo.  1 0  C  
2915.90.99  Los demás.  1 0  C  
29.16  Ácidos monocarboxílicos acíclicos no saturados y ácidos monocarboxílicos 
cíclicos, sus anhídridos, halogenuros, peróxidos y peroxiácidos; sus deri ­
vados halogenados, sulfonados, nitrados o nitrosados.  
– Ácidos monocarboxílicos acíclicos no saturados, sus anhídridos , haloge­
nuros, peróxidos, peroxiácidos y sus derivados:  
2916.11  –  –  Ácido acrílico y sus sales.  
2916.11.01  Ácido acrílico y sus sales.  1 0  A  
2916.12  –  –  Ésteres del ácido acrílico.  
2916.12.01  Acrilato de metilo o etilo.  1 5  A  
2916.12.02  Acrilato de butilo.  1 5  A  
2916.12.03  Acrilato de 2-etilhexilo.  1 5  A  
2916.12.99  Los demás.  1 0  A  
2916.13  –  –  Ácido metacrílico y sus sales.  
2916.13.01  Ácido metacrílico y sus sales.  1 0  C  
2916.14  –  –  Ésteres del ácido metacrílico.  
2916.14.01  Metacrilato de metilo.  1 5  C  
2916.14.02  Metacrilato de etilo o butilo.  1 0  B +  
2916.14.03  Metacrilato de 2-hidroxipropilo.  1 0  B +  
2916.14.04  Dimetacrilato de etilenglicol.  1 0  B +  
2916.14.99  Los demás.  1 0  B +  
2916.15  –  –  Ácidos oleico, linoleico o linolénico, sus sales y sus ésteres . 
2916.15.01  Ácido oleico, cuyas características sean «Titer» menor de 25 g rados 
centígrados, índice de yodo de 80 a 100; color Gardner 12 máxim o, 
índice de acidez de 195 a 204, índice de saponificación de 197 a 
206, composición de ácido oleico 70 % mínimo.  15 B +  
2916.15.02  Trioleato de glicerilo.  1 5  A  
2916.15.03  Monooleato de propanotriol.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 758  
Fracción  Descripción  Tasa base  Categoría  
2916.15.04  Oleato de dietilenglicol.  1 5  A  
2916.15.05  Monooleato de sorbitán.  1 0  A  
2916.15.99  Los demás.  1 5  B +  
2916.19  –  –  Los demás.  
2916.19.01  Ácido sórbico.  Ex.  A  
2916.19.02  Ácido crotónico.  1 0  A  
2916.19.03  Ácido undecilénico y su sal de sodio.  Ex.  A  
2916.19.04  Sorbato de potasio.  Ex.  A  
2916.19.05  Undecilenato de cinc.  Ex.  A  
2916.19.99  Los demás.  1 0  B +  
2916.20  –  Ácidos monocarboxílicos ciclánicos, ciclénicos o cicloterpénic os, sus an­
hídridos, halogenuros, peróxidos, peroxiácidos y sus derivados.  
2916.20.01  Éter etilhidroximetilpenteno del ácido crisantémico monocarbox ílico.  1 0  A  
2916.20.02  Acetato de diciclopentadienilo.  1 0  C  
2916.20.03  (+,-)-cis, trans-3 (2,2-dicloroetenil-2,2-dimetil ciclopropán carboxilato 
de (3-fenoxifenilmetilo) (permetrina I).  10 A  
2916.20.04  Cloruro del ácido 2,2-dimetil-3-(2,2-diclorovinil) ciclopropan oico.  1 0  A  
2916.20.99  Los demás.  1 0  A  
– Ácidos monocarboxílicos aromáticos, sus anhídridos, halogenuro s, peróxi­
dos, peroxiácidos y sus derivados:  
2916.31  –  –  Ácido benzoico, sus sales y sus ésteres.  
2916.31.01  Sal de sodio del ácido benzoico.  1 5  C  
2916.31.02  Dibenzoato de dipropilenglicol.  1 5  C  
2916.31.03  Benzoato de etilo o bencilo.  1 5  B +  
2916.31.04  Benzoato de 7-dihidrocolesterilo.  1 0  C  
2916.31.05  Ácido benzoico.  Ex.  A  
2916.31.99  Los demás.  1 0  B +  
2916.32  –  –  Peróxido de benzoilo y cloruro de benzoilo.  
2916.32.01  Peróxido de benzoilo.  1 0  B +  
2916.32.02  Cloruro de benzoilo.  1 0  A  
2916.34  –  –  Ácido fenilacético y sus sales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 759  
Fracción  Descripción  Tasa base  Categoría  
2916.34.01  Ácido fenilacético y sus sales.  Ex.  A  
2916.35  –  –  Ésteres del ácido fenilacético.  
2916.35.01  Ésteres del ácido fenilacético.  1 0  C  
2916.39  –  –  Los demás.  
2916.39.01  Ácido p-terbutilbenzoico.  1 0  B +  
2916.39.02  Ácido dinitrotóluico.  1 0  B +  
2916.39.03  Ácido cinámico.  1 0  A  
2916.39.04  Ácido p-nitrobenzoico y sus sales.  Ex.  A  
2916.39.05  Ácido 2,4-diclorobenzoico y sus derivados halogenados.  Ex.  A  
2916.39.06  Cloruro del ácido 2-(4-clorofenil) isovalérico.  1 0  A  
2916.39.07  Ácido 2-(4-isobutil fenil) propiónico. (Ibuprofén).  1 0  A  
2916.39.99  Los demás.  1 0  B +  
29.17  Ácidos policarboxílicos, sus anhídridos, halogenuros, peróxidos y peroxiá ­
cidos; sus derivados halogenados, sulfonados, nitrados o nitrosados.  
– Ácidos policarboxílicos acíclicos, sus anhídridos, halogenuros , peróxidos, 
peroxiácidos y sus derivados:  
2917.11  –  –  Ácido oxálico, sus sales y sus ésteres.  
2917.11.01  Oxalato de potasio, grado reactivo.  1 0  A  
2917.11.99  Los demás.  1 0  A  
2917.12  –  –  Ácido adípico, sus sales y sus ésteres.  
2917.12.01  Ácido adípico sus sales y sus ésteres.  1 0  C  
2917.13  –  –  Ácido azelaico, ácido sebásico, sus sales y sus ésteres.  
2917.13.01  Ácido sebásico y sus sales.  1 0  A  
2917.13.02  Ácido azelaico (Ácido 1,7-heptadicarboxílico).  1 0  A  
2917.13.99  Los demás.  1 0  A  
2917.14  –  –  Anhídrido maleico.  
2917.14.01  Anhídrido maleico.  1 5  C  
2917.19  –  –  Los demás.  
2917.19.01  Fumarato ferroso.  1 0  B  
2917.19.02  Sulfosuccinato de dioctilo y sodio.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 760  
Fracción  Descripción  Tasa base  Categoría  
2917.19.03  Ácido succínico o su anhídrido.  Ex.  A  
2917.19.04  Ácido maleico y sus sales.  1 0  C  
2917.19.05  Ácido itacónico.  1 0  A  
2917.19.06  Maleato de tridecilo o nonaoctilo o dialilo.  1 0  B +  
2917.19.07  Malonato o n-butilmalonato de dietilo.  Ex.  A  
2917.19.08  Ácido fumárico.  1 5  C  
2917.19.99  Los demás.  1 0  C  
2917.20  –  Ácidos policarboxílicos ciclánicos, ciclénicos o cicloterpénic os, sus anhí­
dridos, halogenuros, peróxidos, peroxiácidos y sus derivados.  
2917.20.01  Ácido clorhéndico.  1 0  A  
2917.20.99  Los demás.  1 0  A  
– Ácidos policarboxílicos aromáticos, sus anhídridos, halogenuro s, peróxi­
dos, peroxiácidos y sus derivados:  
2917.31  –  –  Ortoftalatos de dibutilo.  
2917.31.01  Ortoftalatos de dibutilo.  1 0  C  
2917.32  –  –  Ortoftalatos de dioctilo.  
2917.32.01  Ortoftalatos de dioctilo.  1 5  C  
2917.33  –  –  Ortoftalatos de dinonilo o de didecilo.  
2917.33.01  Ortoftalatos de dinonilo o de didecilo.  1 0  C  
2917.34  –  –  Los demás ésteres del ácido ortoftálico.  
2917.34.99  Los demás ésteres del ácido ortoftálico.  Ex.  A  
2917.35  –  –  Anhídrido ftálico.  
2917.35.01  Anhídrido ftálico.  1 5  C  
2917.36  –  –  Ácido tereftálico y sus sales.  
2917.36.01  Ácido tereftálico y sus sales.  1 5  C  
2917.37  –  –  Tereftalato de dimetilo.  
2917.37.01  Tereftalato de dimetilo.  1 5  C  
2917.39  –  –  Los demás.  
2917.39.01  Sal sódica del sulfoisoftalato de dimetilo.  1 0  B +  
2917.39.02  Tetracloro tereftalato de dimetilo.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 761  
Fracción  Descripción  Tasa base  Categoría  
2917.39.03  Ftalato dibásico de plomo.  1 0  A  
2917.39.04  Trioctil trimelitato.  1 0  C  
2917.39.05  Ácido isoftálico.  1 0  A  
2917.39.06  Anhídridos tetra, hexa o metiltetra hidroftálicos.  1 0  B +  
2917.39.07  Anhídrido trimelítico.  1 0  B +  
2917.39.99  Los demás.  1 0  B +  
29.18  Ácidos carboxílicos con funciones oxigenadas suplementarias y sus anhí ­
dridos, halogenuros, peróxidos y peroxiácidos; sus derivados halogenados, 
sulfonados, nitrados o nitrosados.  
– Ácidos carboxílicos con función alcohol, pero sin otra función  oxigenada, 
sus anhídridos, halogenuros, peróxidos, peroxiácidos y sus deri vados:  
2918.11  –  –  Ácido láctico, sus sales y sus ésteres.  
2918.11.01  Ácido lático, sus sales y sus ésteres.  Ex.  A  
2918.12  –  –  Ácido tartárico.  
2918.12.01  Ácido tartárico.  1 5  A  
2918.13  –  –  Sales y ésteres del ácido tartárico.  
2918.13.01  Bitartrato de potasio.  5  B +  
2918.13.02  Tartrato de potasio de sodio.  Ex.  A  
2918.13.03  Tartrato de potasio y antimonio.  Ex.  A  
2918.13.04  Tartrato de calcio.  5  A  
2918.13.99  Los demás.  1 0  B +  
2918.14  –  –  Ácido cítrico.  
2918.14.01  Ácido cítrico.  10 + 0.39586 $/kg  C  
2918.15  –  –  Sales y ésteres del ácido cítrico.  
2918.15.01  Citrato de sodio.  10 + 0.39586 $/kg  C  
2918.15.02  Citrato férrico amónico.  10 + 0.39586 $/kg  A  
2918.15.03  Citrato de litio.  1 0  A  
2918.15.04  Ferrocitrato de calcio.  1 0  A  
2918.15.05  Sales del ácido cítrico, excepto lo comprendido en las fraccio nes 
2918.15.01, 02, 03 y 04.  15 A  
2918.15.99  Los demás.  1 0  B +  
2918.16  –  –  Ácido glucónico, sus sales y sus ésteres.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 762  
Fracción  Descripción  Tasa base  Categoría  
2918.16.01  Ácido glucónico y sus sales de sodio, magnesio, calcio y hierr o. Ex.  A  
2918.16.99  Los demás.  1 0  B +  
2918.17  –  –  Ácido fenilglicólico (ácido mandélico), sus sales y sus éstere s. 
2918.17.01  Mandelato de 3,3,5-trimetilciclohexilo.  Ex.  A  
2918.17.99  Los demás.  1 0  A  
2918.19  –  –  Los demás.  
2918.19.01  Ácido glicólico.  1 0  A  
2918.19.02  Ácido 12-hidroxiesteárico.  1 0  A  
2918.19.03  Ácido desoxicólico, sus sales de sodio o magnesio o ácido quen o­
desoxicólico.  10 A  
2918.19.04  Ácido cólico.  1 0  A  
2918.19.05  Glucoheptonato de calcio.  Ex.  A  
2918.19.06  Subgalato de bismuto.  1 0  A  
2918.19.07  Acetil citrato de tributilo.  1 0  A  
2918.19.08  Pamoato disódico monohidratado.  Ex.  A  
2918.19.09  4,4'Diclorobencilato de etilo.  1 0  A  
2918.19.10  Ácido málico.  1 5  A  
2918.19.11  Ácido 2,4'-difluoro-4-hidroxi-(1,1'difenil)-3-carboxílico (Dif lunisal).  Ex.  A  
2918.19.12  Ácido gálico o galato de propilo.  1 0  A  
2918.19.13  Tetrakis(3-(3,5-di-ter-butil-4-hidroxifenil) propionato) penta eritritol.  1 0  A  
2918.19.14  (+) Metil-(11,13,e)-11,16-dihidroxi-16-metil-9-oxoprost-13-en- 1-oato 
(Misoprostol).  Ex. A  
2918.19.99  Los demás.  Ex.  A  
– Ácidos carboxílicos con función fenol, pero sin otra función o xigenada, 
sus anhídridos, halogenuros, peróxidos, peroxiácidos y sus deri vados:  
2918.21  –  –  Ácido salicílico y sus sales.  
2918.21.01  Ácido salicílico.  1 5  B +  
2918.21.02  Subsalicilato de bismuto.  1 5  A  
2918.21.99  Los demás.  1 0  B +  
2918.22  –  –  Ácido o-acetilsalicílico, sus sales y sus ésteres.  
2918.22.01  Ácido acetilsalicílico.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 763  
Fracción  Descripción  Tasa base  Categoría  
2918.22.99  Los demás.  1 0  B +  
2918.23  –  –  Los demás ésteres del ácido salicílico y sus sales.  
2918.23.01  Salicilato de metilo.  1 5  C  
2918.23.02  Salicilato de fenilo u homomentilo.  Ex.  A  
2918.23.03  Salicilato de bencilo.  1 0  C  
2918.23.99  Los demás.  1 0  C  
2918.29  –  –  Los demás.  
2918.29.01  p-Hidroxibenzoato de metilo o propilo.  1 5  C  
2918.29.02  Ácido p-hidroxibenzoico.  1 0  C  
2918.29.03  Ácido 3-naftol-2-carboxílico.  5  A  
2918.29.04  p-Hidroxibenzoico de etilo.  1 5  A  
2918.29.05  3-(3,5-Diterbutil-4-hidroxifenil) propionato de metilo.  1 0  A  
2918.29.06  2-(4-(2',4'-Diclorofenoxi)-fenoxi)-propionato de metilo.  Ex.  A  
2918.29.07  2,4-di-ter-Butilfenil-3,5-di-ter-butil-4-hidroxibenzoato.  1 0  A  
2918.29.08  3-(3,5-di-ter-Butil-4-hidroxifenil) propinato de octadecilo.  Ex.  A  
2918.29.99  Los demás.  1 0  A  
2918.30  –  Ácidos carboxílicos con función aldehído o cetona, pero sin ot ra función 
oxigenada, sus anhídridos, halogenuros, peróxidos, peroxiácidos  y sus 
derivados.  
2918.30.01  Ácido dehidrocólico.  Ex.  A  
2918.30.02  Florantirona.  Ex.  A  
2918.30.03  Acetoacetato de etilo o metilo.  Ex.  A  
2918.30.04  Ésteres del ácido acetoacético.  1 0  B +  
2918.30.05  4-(3-Cloro-4-ciclohexilfenil)-4-oxo-butirato de calcio.  1 0  A  
2918.30.06  Ácido nonilfenoxiacético.  1 0  C  
2918.30.07  1,6-Hexanodil-bis-(3,5-diterbutil-4-hidroxifenil)-propionato.  1 0  B +  
2918.30.08  Dietil ester del 3,5-diterbutil-4-hidroxi-5-metilfenil propion ato. 1 0  A  
2918.30.09  Ácido 2-(3-benzoilfenil)propiónico y su sal de sodio; Ácido 3- (4- 
bifenililcarbonil) propiónico.  Ex. A  
2918.30.10  Éster dimetílico del ácido acetil succínico.  Ex.  A  
2918.30.99  Los demás.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 764  
Fracción  Descripción  Tasa base  Categoría  
2918.90  –  Los demás.  
2918.90.01  Ácido 2,4-diclorofenoxiacético.  1 5  B +  
2918.90.02  Ácidos biliares, excepto lo comprendido en las fracciones 
2918.19.03, 04 y 2918.30.01.  Ex. A  
2918.90.03  2,4-Diclorofenoxiacetato de butilo, isopropilo o 2-etilhexilo.  1 0  A  
2918.90.04  Ácido d-2-(6-metoxi-2-naftil)-propiónico (Naproxén), y su sal de so­
dio. 15 C  
2918.90.05  p-Clorofenoxiisobutirato de etilo.  Ex.  A  
2918.90.06  Glucono-galacto-gluconato de calcio.  Ex.  A  
2918.90.07  2-(3-Fenoxifenil) propionato de calcio.  1 0  B +  
2918.90.08  Lactobionato de calcio.  1 0  A  
2918.90.09  Glicirretinato de aluminio.  1 0  A  
2918.90.10  Carbenoxolona base y sus sales.  1 0  A  
2918.90.11  Éster etílico del ácido 3-fenilglicídico.  1 0  A  
2918.90.12  Glicidato de etil metil fenilo.  1 0  A  
2918.90.13  Etoxi metilén malonato de etilo.  5  A  
2918.90.14  Ácido (2,3-dicloro-4-(2-metilenbutiril)fenoxi) acético.  1 0  A  
2918.90.15  21-Acetato de 9 beta, 11 beta-epoxi-6-alfa fluoruro-16 alfa, 1 7 alfa, 
21-trihidroxipregna-1,4-dien-3,20-diona-16,17-acetónido.  10 A  
2918.90.16  2-(4-(Clorobenzoil)fenoxi)-2-metil propionato de isopropilo. ( Proce­
tofeno).  10 A  
2918.90.17  Sal de aluminio del p-cloro fenoxiisobutirato de etilo. (Clofi brate 
alumínico).  Ex. A  
2918.90.18  Ácido 3,6-dicloro-2-metoxibenzoico.  1 0  A  
2918.90.19  Lactogluconato de calcio.  Ex.  A  
2918.90.20  Dehidrocolato de sodio.  Ex.  A  
2918.90.21  Ácido 5-fluoro-2-metil-1-((4-(metilsulfinil)fenil)metilen)-1H- indeno- 
3-acético. (Sulindac).  Ex. A  
2918.90.22  Estearoil 2-lactilato de calcio o de sodio.  1 5  A  
2918.90.23  Bromolactobionato de calcio.  Ex.  A  
2918.90.24  Ácido dl-2-(6-metoxi-2-naftil) propiónico, excepto lo comprend ido 
en la fracción 2918.90.04.  Ex. A  
2918.90.25  Ácido hidroxipiválico neopentil glicoéster.  1 0  A  
2918.90.99  Los demás.  1 0  A  
29.19  Ésteres fosfóricos y sus sales, incluidos los lactofosfatos; sus derivados 
halogenados, sulfonados, nitrados o nitrosados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 765  
Fracción  Descripción  Tasa base  Categoría  
2919.00  Ésteres fosfóricos y sus sales, incluidos los lactofosfatos; s us derivados 
halogenados, sulfonados, nitrados o nitrosados.  
2919.00.01  Glicerofosfato de calcio, sodio, magnesio, manganeso o hierro.  Ex.  A  
2919.00.02  Fosfato de tricresilo o de trifenilo.  1 5  A  
2919.00.03  O,O-Dimetilfosfato de 2-carboximetoxi-1-metilvinilo.  1 0  A  
2919.00.04  Fosfato de tributilo, de trietilo o de trioctilo.  1 0  A  
2919.00.05  Sal tetrasódica del difosfato de menadiol.  Ex.  A  
2919.00.06  Fosfato de tributoxietilo.  1 0  A  
2919.00.07  O,O-Dietilfosfato de 2-cloro-1-(2,4-diclorofenil) vinilo.  Ex.  A  
2919.00.08  Inosito-hexafosfato de calcio y magnesio.  Ex.  A  
2919.00.09  Lactofosfato de calcio.  1 0  A  
2919.00.10  Fitato de calcio y magnesio.  1 0  A  
2919.00.11  Ácido (2-cloroetil) fosfónico.  Ex.  A  
2919.00.12  Fosfato de dimetil 1,2-dibromo-2,2-dicloroetilo (Naled).  1 5  A  
2919.00.13  Fosfato de dimetil 2,2-diclorovinilo.  1 5  A  
2919.00.99  Los demás.  1 0  A  
29.20  Ésteres de los demás ácidos inorgánicos (excepto los ésteres de halogenu ­
ros de hidrógeno) y sus sales; sus derivados halogenados, sulfonados, 
nitrados o nitrosados.  
2920.10  –  Ésteres tiofosfóricos (fósforotioatos) y sus sales; sus deriva dos halogena­
dos, sulfonados, nitrados o nitrosados.  
2920.10.01  Fósforotioato de O,O-dietil-O-p-nitrofenilo.  1 5  A  
2920.10.02  Fósforotioato de O,O-dimetil-O-p-nitrofenilo.  1 5  A  
2920.10.03  Fósforotritioito de tributilo.  1 5  A  
2920.10.99  Los demás.  1 0  A  
2920.90  –  Los demás.  
2920.90.01  Sulfato de sodio y laurilo.  1 0  B +  
2920.90.02  Tetranitrato de pentaeritritol.  1 0  A  
2920.90.03  6,7,8,9,10,10-Hexacloro-1,5,5a,6,9,9a-hexahidro-6,9-metano-2,4 ,3- 
benzodioxatiepin-3-óxido.  Ex. A  
2920.90.04  Trisnonilfenilfosfito.  1 5  C  
2920.90.05  Fosfito de trimetilo, de dimetilo o de trietilo.  1 0  A  
2920.90.06  Sulfato de dimetilo o de dietilo.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 766  
Fracción  Descripción  Tasa base  Categoría  
2920.90.07  Silicato de etilo.  1 0  A  
2920.90.08  Carbonato de dietilo, de dimetilo o de etileno.  Ex.  A  
2920.90.09  Peroxidicarbonatos de: di-secbutilo; di-n-butilo; diisopropilo ; di(2- 
etilhexilo); bis(4-ter-butilciclohexilo); di-cetilo; di-ciclohe xilo y dimi­
ristilo.  15 C  
2920.90.10  Ésteres carbónicos, sus sales y sus derivados, excepto lo comp ren­
dido en la fracción 2920.90.08.  10 A  
2920.90.11  Tris (2,4-diterbutifenil) fosfito.  1 0  A  
2920.90.12  N1-3,5-Diterbutil-4-hidroxifenil-monoetilato del ácido fosfóni co. 1 0  A  
2920.90.13  Trifenil fosforotianato.  1 0  B +  
2920.90.14  Didecilfenil fosfito o Dialquenil hidrógeno fosfito con radica les al­
quenilos de 12 a 20 átomos de carbono.  10 A  
2920.90.16  Ácido organofosfónico y sus sales.  Ex.  A  
2920.90.17  Ácido amino trimetilfosfónico y su sal pentasódica.  1 5  B +  
2920.90.99  Los demás.  1 0  B +  
29.21  Compuestos con función amina.  
– Monoaminas acíclicas y sus derivados; sales de estos productos : 
2921.11  –  –  Mono-, di- o trimetilamina y sus sales.  
2921.11.01  Monometilamina.  1 5  C  
2921.11.02  Dimetilamina.  1 5  C  
2921.11.03  Trimetilamina.  1 5  C  
2921.11.99  Los demás.  1 0  B +  
2921.12  –  –  Dietilamina y sus sales.  
2921.12.01  Dietilamina.  1 5  B +  
2921.12.99  Los demás.  1 0  B +  
2921.19  –  –  Los demás.  
2921.19.01  Clorhidrato de 1-dietilamina-2-cloroetano.  5  A  
2921.19.02  Trietilamina.  1 5  B +  
2921.19.03  Dipropilamina.  1 0  A  
2921.19.04  Monoetilamina.  1 5  B +  
2921.19.05  2-Aminopropano.  1 5  A  
2921.19.06  Butilamina.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 767  
Fracción  Descripción  Tasa base  Categoría  
2921.19.07  Tributilamina.  1 0  A  
2921.19.08  Dibutilamina.  1 0  A  
2921.19.09  4-n-Butilamina.  1 0  A  
2921.19.10  N,1,5-Trimetil-4-hexenilamina.  1 0  A  
2921.19.11  Clorhidrato de 3-(10,11-dihidro-5H-dibenzo (a,d)-ciclohepten-5 -ilide­
no)-N,N-dimetil-1-propanamina (clorhidrato de amitriptilina).  Ex. A  
2921.19.12  n-Oleilamina.  1 5  A  
2921.19.99  Los demás.  1 0  B +  
– Poliaminas acíclicas y sus derivados; sales de estos productos : 
2921.21  –  –  Etilendiamina y sus sales.  
2921.21.01  Etilendiamina (1,2-diaminoetano).  Ex.  A  
2921.21.99  Los demás.  1 0  B +  
2921.22  –  –  Hexametilendiamina y sus sales.  
2921.22.01  Hexametilendiamina y sus sales.  1 0  A  
2921.29  –  –  Los demás.  
2921.29.01  Dietilentriamina.  Ex.  A  
2921.29.02  Trietilentetramina.  Ex.  A  
2921.29.03  Tetraetilenpentamina.  1 0  A  
2921.29.04  Propilendiamina.  1 0  A  
2921.29.05  Tetrametilendiamina.  1 0  B +  
2921.29.06  Tetrametiletilendiamina (TMEDA).  1 0  A  
2921.29.07  3-Dimetilamino propilamina.  1 0  A  
2921.29.08  Adipato de hexametilendiamina.  1 0  B +  
2921.29.09  Dimetiletilamina.  1 5  A  
2921.29.10  Pentametildietilentriamina.  1 0  A  
2921.29.11  Trimetil hexametilendiamina.  1 0  A  
2921.29.99  Los demás.  1 0  A  
2921.30  –  Monoaminas y poliaminas, ciclánicas, ciclénicas o cicloterpéni cas, y sus 
derivados; sales de estos productos.  
2921.30.01  Ciclohexilamina.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 768  
Fracción  Descripción  Tasa base  Categoría  
2921.30.02  Tetrametil ciclohexil diamina.  1 0  A  
2921.30.99  Los demás.  1 0  A  
– Monoaminas aromáticas y sus derivados; sales de estos producto s: 
2921.41  –  –  Anilina y sus sales.  
2921.41.01  Anilina y sus sales.  Ex.  A  
2921.42  –  –  Derivados de la anilina y sus sales.  
2921.42.01  N,N-Dimetilanilina.  Ex.  A  
2921.42.02  N,N-Dietilanilina.  1 0  A  
2921.42.03  Dicloroanilina.  Ex.  A  
2921.42.04  Xilidina.  1 0  A  
2921.42.05  2,6-Dicloro-4-nitroanilina.  1 0  A  
2921.42.06  Ácido anilín disulfónico.  1 0  A  
2921.42.07  4-Cloro-nitroanilina.  1 0  A  
2921.42.08  Ácido 8-anilín-1-naftalensulfónico y sus sales.  1 0  B +  
2921.42.09  4,4'Metilén bis(anilina) o 4,4'metilén bis(2-cloroanilina).  1 0  A  
2921.42.10  6-Bromo-2,4-dinitroanilina.  1 5  A  
2921.42.11  orto o meta-Nitroanilina.  5  A  
2921.42.12  N-(1-Etilpropil)3,4-dimetil-2,6-dinitrobencenamina.  1 0  A  
2921.42.13  Ácido metanílico y su sal de sodio.  1 5  B +  
2921.42.14  m-Cloroanilina.  1 5  A  
2921.42.15  2,4-Dinitroanilina.  1 5  A  
2921.42.16  2,4,5-Tricloroanilina.  1 5  B +  
2921.42.17  2,4,6-Trimetil anilina.  1 0  B +  
2921.42.18  N-Metilbencilanilina.  1 0  A  
2921.42.19  Éster fenil anilin sulfónico.  1 0  A  
2921.42.20  6-Cloro-2,4-dinitro anilina.  1 0  A  
2921.42.21  Mono-, di- o trietilanilina.  Ex.  A  
2921.42.22  Ácido sulfanílico y su sal de sodio.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 769  
Fracción  Descripción  Tasa base  Categoría  
2921.42.99  Los demás.  Ex.  A  
2921.43  –  –  Toluidinas y sus derivados; sales de estos productos.  
2921.43.01  Toluidina.  1 5  A  
2921.43.02  Ácido p-toluidín-m-sulfónico.  1 0  A  
2921.43.03  Trifluorodinitrotoluidina y sus derivados alquilados.  1 0  A  
2921.43.04  alfa,alfa,alfa-Trifluoro-2,6-dinitro-N,N-dipropil-p-toluidina.  1 5  A  
2921.43.05  m-Nitro-p-toluidina.  1 5  A  
2921.43.06  3-Aminotolueno.  1 0  A  
2921.43.07  Ácido-2-toluidin-5-sulfónico.  1 0  A  
2921.43.08  4-Nitro-o-toluidina o 5-nitro-o-toluidina.  1 0  A  
2921.43.99  Los demás.  1 0  A  
2921.44  –  –  Difenilamina y sus derivados; sales de estos productos.  
2921.44.01  Difenilamina o p-Dinonil difenil amina.  5  A  
2921.44.02  p-Aminodifenilamina.  Ex.  A  
2921.44.03  N-1,3-Dimetilbutil-n-fenil-p-fenilendiamina; 4,4'bis(alfa,alfa -Dimetil­
bencil)difenilamina.  15 C  
2921.44.04  p-Hidroxidifenilamina.  1 0  A  
2921.44.05  Ácido nitro-amino difenilamino-sulfónico.  1 0  A  
2921.44.06  Ácido 4-amino difenil amino 2-sulfónico.  1 0  A  
2921.44.99  Los demás.  1 0  A  
2921.45  –  –  1-Naftilamina (alfa-naftilamina), 2-naftilamina (beta-naftilam ina), y sus 
derivados; sales de estos productos.  
2921.45.01  1-Naftilamina (alfa-naftilamina).  1 0  A  
2921.45.02  Aminonaftalensulfonato de sodio.  Ex.  A  
2921.45.03  Aminonaftalén-4,8-disulfonato de sodio.  1 0  A  
2921.45.04  2-Naftilamina-1,5-disulfonato de sodio.  1 0  A  
2921.45.05  Ácidos amino-naftalén-mono o disulfónicos.  1 0  A  
2921.45.06  Ácido 2-naftilamina-3,6,8-trisulfónico.  1 0  A  
2921.45.07  Ácido 1-fenilamino-6-naftalensulfónico.  1 0  A  
2921.45.08  Ácido 1-naftilamin-5-sulfónico.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 770  
Fracción  Descripción  Tasa base  Categoría  
2921.45.09  Ácido 4-hidroxi-7-metilamino naftalén-2-sulfónico.  1 0  A  
2921.45.99  Los demás.  1 0  B +  
2921.49  –  –  Los demás.  
2921.49.02  Clorhidrato de N-(3-cloropropil)-1-metil-2-fenietilamina.  Ex.  A  
2921.49.03  Cloro-sulfoaminotolueno.  1 0  A  
2921.49.04  Cloroaminotrifluorometilbenceno.  1 0  A  
2921.49.05  Cloruro de N-ciclohexil-N-metil-2-(2-amino-3,5-dibromo) bencil amo­
nio. Ex. A  
2921.49.06  Bencilamina sustituida.  1 0  A  
2921.49.07  Clorhidrato de 1-(3-metil-aminopropil) dibenzo (b,e) biciclo 
(2,2,2)octadieno.  Ex. A  
2921.49.08  L(-)-alfa-Feniletil amina.  5  A  
2921.49.09  Clorhidrato de 3-(10,11-dihidro-5H-dibenzo (a,d)-cicloheptén-5 -ilide­
no)-N-metil-1-propanamina (Clorhidrato de nortriptilina).  Ex. A  
2921.49.99  Los demás.  1 0  B +  
– Poliaminas aromáticas y sus derivados; sales de estos producto s: 
2921.51  –  –  o-, m- y p-Fenilendiamina, diaminotoluenos, y sus derivados; s ales de 
estos productos.  
2921.51.01  p- o m-Fenilendiamina.  1 0  A  
2921.51.02  Diaminotoluenos.  Ex.  A  
2921.51.03  Difenil-p-fenilendiamina.  1 0  A  
2921.51.04  N,N-Diheptil-p-fenilendiamina.  1 0  B +  
2921.51.05  N,N-Di-beta-naftil-p-fenilendiamina.  1 0  B +  
2921.51.99  Los demás.  1 0  A  
2921.59  –  –  Los demás.  
2921.59.01  Ácido 4,4-diaminoestilbén 2,2-disulfónico.  1 5  A  
2921.59.02  Diclorobencidina.  1 0  A  
2921.59.03  Diclorhidrato de bencidina.  5  A  
2921.59.04  Ácido 5-amino-2-(p-aminoanilín) bencensulfónico.  1 0  B +  
2921.59.05  4-Cloro-2-aminotolueno.  1 0  A  
2921.59.06  Tolidina.  1 0  A  
2921.59.07  Clorhidrato de 3,3-diclorobencidina.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 771  
Fracción  Descripción  Tasa base  Categoría  
2921.59.99  Los demás.  1 0  A  
29.22  Compuestos aminados con funciones oxigenadas.  
– Amino-alcoholes, sus éteres y sus ésteres, excepto los que con tengan 
funciones oxigenadas diferentes; sales de estos productos:  
2922.11  –  –  Monoetanolamina y sus sales.  
2922.11.01  Monoetanolamina.  1 5  C  
2922.11.99  Los demás.  1 0  A  
2922.12  –  –  Dietanolamina y sus sales.  
2922.12.01  Dietanolamina.  1 5  C  
2922.12.99  Los demás.  1 0  B +  
2922.13  –  –  Trietanolamina y sus sales.  
2922.13.01  Trietanolamina.  1 5  C  
2922.13.99  Los demás.  1 0  B +  
2922.19  –  –  Los demás.  
2922.19.01  Dimetilaminoetanol.  1 0  B +  
2922.19.02  Sales de fenilefrina.  1 0  A  
2922.19.03  2-Amino-2-metil-1-propanol.  1 0  A  
2922.19.04  Hidroxietiletilendiamina.  1 0  A  
2922.19.05  p-Nitrofenilamina-1,2-propanodiol.  Ex.  A  
2922.19.06  Metiletanolamina.  1 0  A  
2922.19.07  Diclorhidrato de etambutol.  1 0  A  
2922.19.08  Clorhidrato de 2-amino-1-fenil-1-propanol.  Ex.  A  
2922.19.09  2-Amino-2-metil-1,3-propanodiol.  1 0  A  
2922.19.10  Tri-isopropanolamina.  1 5  B +  
2922.19.11  6-Amino-2-metil-2-heptanol, base o clorhidrato.  Ex.  A  
2922.19.12  Fosforildimetilaminoetanol.  1 0  A  
2922.19.13  1-Dimetilamino-2-propanol.  Ex.  A  
2922.19.14  Fenildietanolamina.  1 5  C  
2922.19.15  Estearil dietilentriamina.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 772  
Fracción  Descripción  Tasa base  Categoría  
2922.19.16  Clorhidrato de 1-p-clorofenil-2,3-dimetililamino-2-hidroxibuta no. 1 0  A  
2922.19.17  d-N,N'bis(1-Hidroximetilpropil)etilendiamino.  1 0  A  
2922.19.18  N-Octil glucamina.  5  A  
2922.19.19  1,4-Dihidroxi-3-bencensulfonato de dietilamonio.  1 0  A  
2922.19.20  Laurato de dietanolamina.  1 5  B +  
2922.19.21  Clorhidrato de 4-(((2-amino-3,5-dibromofenil) metil)amino) cic lohe­
xanol. (Clorhidrato de ambroxol).  Ex. A  
2922.19.22  Clorhidrato de 4-amino-3,5-dicloro-alfa-(((1,1-dimetiletil)ami no)me­
til)bencenmetanol. (Clorhidrato de clembuterol).  Ex. A  
2922.19.23  2-Amino-1-butanol.  5  A  
2922.19.24  2-Dietilaminoetanol.  5  A  
2922.19.99  Los demás.  1 0  A  
– Amino-naftoles y demás amino-fenoles, sus éteres y sus ésteres , excepto 
los que contengan funciones oxigenadas diferentes; sales de est os produc­
tos: 
2922.21  –  –  Ácidos aminonaftolsulfónicos y sus sales.  
2922.21.01  Ácidos amino naftol mono o disulfónico y sus sales.  1 0  A  
2922.21.02  Ácido-5,5'dihidroxi-2,2-dinaftilamin-7,7'-disulfónico.  1 0  A  
2922.21.03  4-Nitro-2-amino fenol o 5-nitro-2-aminofenol.  1 0  A  
2922.21.04  Ácido 6-anilin-1-naftol-3-sulfónico.  1 0  A  
2922.21.05  Ácido naftiónico.  1 5  A  
2922.21.06  p-Nitroanilina.  1 5  B +  
2922.21.99  Los demás.  1 0  B +  
2922.22  –  –  Anisidinas, dianisidinas, fenetidinas, y sus sales.  
2922.22.01  4-Aminofenetol.  Ex.  A  
2922.22.02  Dianisidina.  1 0  A  
2922.22.03  5-Metil-o-anisidina o p-cresidín-o-sulfónico.  Ex.  A  
2922.22.04  Amino-metoxi-benceno.  1 0  A  
2922.22.05  Anisidinas y sus derivados nitrados.  1 0  A  
2922.22.06  Ácido 2-anisidin-4-sulfónico.  1 0  A  
2922.22.07  Dietil meta-anisidina.  1 0  A  
2922.22.08  2-Amino-4-propilamino-7-beta-metoxietoxibenceno.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 773  
Fracción  Descripción  Tasa base  Categoría  
2922.22.99  Los demás.  1 0  A  
2922.29  –  –  Los demás.  
2922.29.01  p-Hidroxi-N-(1-metil-3-fenilpropil) norefedrina, base o clorhi drato.  Ex.  A  
2922.29.02  p-Aminofenol.  1 0  A  
2922.29.03  2,4,6-Tri(dimetilaminometil)fenol.  1 0  A  
2922.29.04  Diclorhidrato de 1,1-bis (aminofenil) ciclohexano.  1 0  A  
2922.29.05  2-Amino-4-clorofenol.  1 0  A  
2922.29.06  N,N-Dietil meta-hidroxianilina.  1 0  A  
2922.29.07  Ácido 2-amino-1-fenol-4-sulfónico.  1 0  A  
2922.29.08  3-Hidroxi-2-nafto-4-anisidina.  1 0  A  
2922.29.99  Los demás.  1 0  A  
2922.30  –  Amino-aldehídos, amino-cetonas y amino-quinonas, excepto los q ue con­
tengan funciones oxigenadas diferentes; sales de estos producto s. 
2922.30.01  Difenhidramina, base o clorhidrato.  Ex.  A  
2922.30.02  1-Amino-2-bromo-4-hidroxiantraquinona o 1-amino-2-cloro-4-hidr o­
xiantraquinona.  10 A  
2922.30.03  Ácido 1-amino-4-bromo-2-antraquinonsulfónico y sus sales.  1 0  C  
2922.30.04  Clorhidrato de 2-(o-clorofenil)-2-(metilamino) ciclohexanona. (Clor­
hidrato de ketamina).  Ex. A  
2922.30.05  3,4-Diaminobenzofenona.  1 0  B +  
2922.30.06  N,N-Dietil-4-amino benzaldehído.  1 0  A  
2922.30.07  Mono o di-aminoantraquinona y sus derivados halogenados.  1 0  A  
2922.30.08  p-Dimetilamino benzaldehído.  1 0  A  
2922.30.09  Difenil amino acetona.  1 5  B +  
2922.30.99  Los demás.  1 0  A  
– Aminoácidos y sus ésteres, excepto los que contengan funciones  oxigena­
das diferentes; sales de estos productos:  
2922.41  –  –  Lisina y sus ésteres; sales de estos productos.  
2922.41.01  Clorhidrato del ácido alfa, epsilon-diamino-caproico. (Clorhid rato de 
lisina).  5 A  
2922.41.99  Los demás.  1 0  A  
2922.42  –  –  Ácido glutámico y sus sales.  
2922.42.01  Glutamato de sodio.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 774  
Fracción  Descripción  Tasa base  Categoría  
2922.42.99  Los demás.  1 0  A  
2922.43  –  –  Ácido antranílico y sus sales.  
2922.43.01  Ácido antranílico y sus sales.  1 0  A  
2922.49  –  –  Los demás.  
2922.49.01  Ácido aminoacético.  Ex.  A  
2922.49.02  Clorhidrato de p-amino-benzoildietilaminoetanol.  Ex.  A  
2922.49.03  Clorhidrato de difenil-acetil-dietilaminoetano.  5  A  
2922.49.04  beta-Alanina y sus sales.  Ex.  A  
2922.49.05  Ácido yodopanoico y sus sales sódicas.  1 0  A  
2922.49.06  Sal doble monocálcica disódica del ácido etilendiaminotetracét ico. 1 0  A  
2922.49.07  Clorhidrato de beta-dietilaminoetil-1-ciclohexilhexahidrobenzo ato. 1 0  A  
2922.49.08  Ácidos etilendiamino tri o tetra acético y sus sales.  1 5  A  
2922.49.09  Ácido dietilentriaminopentacético y sus sales.  1 5  A  
2922.49.10  Ácido N-(2,3-xilil)antranílico. (Ácido mefenámico).  Ex.  A  
2922.49.11  Acamilofenina.  Ex.  A  
2922.49.12  N-(Alcoxi-carbonil-alquil) fenilglicinato de sodio.  1 0  A  
2922.49.13  N-(1-Metoxicarbonil-propen-2-il) alfa-amino-p-hidroxifenil ace tato de 
sodio.  10 A  
2922.49.14  Clorhidrato de cloruro alfa-amino fenilacetilo.  Ex.  A  
2922.49.15  alfa-Fenilglicina.  Ex.  A  
2922.49.16  Ácido 3'trifluorometil-difenil-amino-2-carboxílico y su sal de  alumi­
nio. 10 A  
2922.49.17  Diacetato de benzatina.  Ex.  A  
2922.49.18  Diclorhidrato del éster isopentílico de N-(2-dietilaminoetil)- 2-fenigli­
cina.  10 A  
2922.49.19  Clorhidrato del éster dietilaminoetílico del ácido fenilcicloh exilacéti­
co. Ex. A  
2922.49.20  Clorhidrato de propoxifeno o de dextropropoxifeno.  Ex.  A  
2922.49.21  Napsilato de dextropropoxifeno.  Ex.  A  
2922.49.22  N-lauroil sarcosinato de sodio.  1 0  A  
2922.49.23  Sal sódica o potásica del ácido 2-((2,6-di-clorofenil)amino)be ncena­
cético. (Diclofenac sódico o potásico).  Ex. A  
2922.49.25  Ácido aspártico.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 775  
Fracción  Descripción  Tasa base  Categoría  
2922.49.26  Fenilalanina.  1 0  A  
2922.49.99  Los demás.  1 0  B +  
2922.50  –  Amino-alcoholes-fenoles, aminoácidos-fenoles y demás compuesto s ami­
nados con funciones oxigenadas.  
2922.50.01  3-Metoxipropilamina o 3-(2-metoxietoxi) propilamina.  1 0  A  
2922.50.02  Ácido N-(hidroxietil)etilén diamino triacético y su sal trisód ica. 1 5  C  
2922.50.03  Clorhidrato de bromodifenhidramina.  1 0  A  
2922.50.04  Clorhidrato de isoxuprina.  Ex.  A  
2922.50.05  p-n-Butilaminobenzoato del éter monometílico del nonaetilengli col. Ex.  A  
2922.50.06  Clorhidrato de 1-(N-bencil-N-metilamino)-2-(3-hidroxifenil)-2- oxo- 
etano.  Ex. A  
2922.50.07  Maleato de 3,4,5-trimetoxibenzoato de 2-fenil-2-dimetilamino-N -bu­
tilo. (Maleato de trimebutina).  Ex. A  
2922.50.08  Clorhidrato del éster dimetilamino-etílico del ácido p-clorofe noxiacé­
tico. Ex. A  
2922.50.09  alfa-Metil-3,4-dihidroxifenil alanina (alfa-metildopa).  Ex.  A  
2922.50.10  Clorhidrato de metoxifenamina.  Ex.  A  
2922.50.11  Clorhidrato de p-hidroxifeniletanolamina.  1 0  A  
2922.50.12  Bitartrato de N-hidroxinorefedrina.  1 0  A  
2922.50.13  Ácido p-amino salicílico.  Ex.  A  
2922.50.14  Ácido metoxiaminobenzoico.  1 0  A  
2922.50.15  Éster metílico del ácido 2-amino-3-hidroxi-3-p-nitrofenilpropi ónico.  1 0  A  
2922.50.16  Clorhidrato de 1-((1-metiletil)amino)-3-(2-(2-propeniloxi)feno xi)-2- 
propanol. (Clorhidrato de oxprenolol).  Ex. A  
2922.50.17  Clorhidrato de 1-isopropilamino-3-(1-naftoxi)-propan-2-ol.  1 0  B  
2922.50.18  Clorhidrato de 3-metoxi-(1-hidroxi-1-2-fenilisopropilamino)pro piofe­
nona.  10 A  
2922.50.19  Ácido gama-amino-beta-hidroxibutírico.  1 0  B +  
2922.50.20  Etil oxietilanilina.  1 5  C  
2922.50.21  Sulfato de 1-(3,5-dihidroxi-fenil)-2-isopropilaminoetanol.  Ex.  A  
2922.50.22  Sulfato de (+)-1-(p-hidroxifenil)-1-hidroxi-2-n-butilaminoetan o. Ex.  A  
2922.50.23  Sulfato de 5-(2-((1,1-dimetil)amino-1-hidroxietil)-1,3-bencend iol. 
(Sulfato de terbutalina).  Ex. A  
2922.50.24  Tartrato de 1-(4-(2-Metoxietil)fenoxi)-3-((1-metiletil)amino-2 -propa­
nol. (Tartrato de metoprolol).  Ex. A  
2922.50.25  Sulfato de 1-(2-ciclopentilfenoxi)-3-((1,1-dimetiletil)amino-2 -propa­
nol. (Sulfato de penbutolol).  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 776  
Fracción  Descripción  Tasa base  Categoría  
2922.50.26  Bromhidrato de 5-(1-Hidroxi-2-((2-(4-hidroxifenil)-1-metiletil )etil)- 
1,3-bencendiol. (Bromhidrato de fenoterol).  Ex. A  
2922.50.27  p-Hidroxifenilglicina, sus sales y sus ésteres.  Ex.  A  
2922.50.28  bis. 2-Aminobenzol sulfato ester del bis p-oxifenil 2,2-propan o. 1 0  A  
2922.50.29  Estearildifenil oxietil dietilentriamina.  1 0  A  
2922.50.30  Ácido 4,4-diamino-3,3-difenil diglicólico.  1 0  A  
2922.50.31  Ácido 1-amino-4-anilín antraquinón 2 sulfónico.  1 0  A  
2922.50.32  Sal de sodio del ácido aminonitrobenzoico.  1 0  B +  
2922.50.33  N-(2,6-Dimetilfenil)-N-(metoxi-acetil)-D, L-alanina metil éste r. Ex.  A  
2922.50.34  Sal sódica del ácido 1-amino-4-mesidín antraquinon-2-sulfónico . 1 0  A  
2922.50.35  Isopropoxipropilamina.  1 0  A  
2922.50.36  2-Amino-4-teramil-6-nitrofenol.  1 0  A  
2922.50.37  1,7-Carbometoxiamino naftol.  1 0  A  
2922.50.38  Sulfato de alfa 1-(((1,1-dimetiletil)-amino)-metil)-4-hidroxi- 1,3-ben­
cendimetanol (Sulfato de salbutamol).  10 A  
2922.50.39  5-(3-((1,1-Dimetiletil)amino-2-hidroxipropoxi)-1,2,3,4-tetrahi dro-2,3- 
naftalendiol. (Nadolol).  Ex. A  
2922.50.40  2,5-Dimetoxianilina.  1 0  A  
2922.50.41  Éster etílico del ácido p-aminobenzoico. (Benzocaína).  Ex.  A  
2922.50.42  4,8-Diamino-1,5-dioxiantraquinona.  1 0  A  
2922.50.43  Citratodetamoxifen.  Ex.  A  
2922.50.44  N,N-bis(2-Metoxicarbonil etil anilina).  1 0  A  
2922.50.45  2-Metoxietilamina.  1 0  A  
2922.50.46  p-Aminobenzamida.  1 0  A  
2922.50.47  Éster 2-(2-hidroxietoxi) etílico del ácido (2-((3-(trifluorome til)fe­
nil)amino) benzoico. (Etofenamato).  Ex. A  
2922.50.48  3-(3,4-Dihidroxifenil)-L-alanina.  Ex.  A  
2922.50.49  Dioxietil-meta-cloroanilina o Dioxietil-meta-toluidina.  1 5  A  
2922.50.50  2-((Etoxi-((1-metil etil)-amino)-fosfinotioil)-oxi) benzoato d e 1-metil 
etilo (Isofenfos).  Ex. A  
2922.50.99  Los demás.  1 0  B  
29.23  Sales e hidróxidos de amonio cuaternario; lecitinas y demás fosfoaminolí ­
pidos.  
2923.10  –  Colina y sus sales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 777  
Fracción  Descripción  Tasa base  Categoría  
2923.10.01  Dicloruro de trimetiletilamonio. (Dicloruro de colina).  1 0  C  
2923.10.02  Quelato de ferrocitrato de colina.  1 0  B +  
2923.10.99  Los demás.  1 5  B  
2923.20  –  Lecitinas y demás fosfoaminolípidos.  
2923.20.01  Lecitina de soya.  1 0  C  
2923.20.99  Los demás.  1 0  A  
2923.90  –  Los demás.  
2923.90.01  Betaína base, clorhidrato o yodhidrato.  1 0  B +  
2923.90.02  Haluros de trimetilalquil amonio o de dialquil dimetilamonio, donde 
los radicales alquilo sean de 8 a 22 átomos de carbono.  15 A  
2923.90.03  Cloruro de benzalconio.  1 5  B +  
2923.90.04  Bromometilato de éster dietilaminoetílico del ácido fenilciclo hexilo­
xiacético.  10 A  
2923.90.05  Cloruro de (3-ciclohexil-3-hidroxi-3-fenilpropil)trietilamonio . 1 0  A  
2923.90.06  Bromuro de bencilato de octil (2-hidroxietil)dimetilamonio.  Ex.  A  
2923.90.07  Hidroxinaftoato de befenio.  Ex.  A  
2923.90.08  Cloruro de N-etil-N-fenilamino etiltrimetilamonio.  1 0  A  
2923.90.09  Cloruro de (3-cloro-2-hidroxipropil)-trimetilamonio.  Ex.  A  
2923.90.10  Sulfato de N-etil-fenilamino etil dimetil hidropropilamonio.  1 0  A  
2923.90.11  Bromuro de cetiltrimetilamonio.  Ex.  A  
2923.90.99  Los demás.  1 0  A  
29.24  Compuestos con función carboxiamida; compuestos con función amida del 
ácido carbónico.  
2924.10  –  Amidas acíclicas (incluidos los carbamatos) y sus derivados; s ales de estos 
productos.  
2924.10.01  Oleamida.  1 0  A  
2924.10.02  Acrilamida.  1 0  B +  
2924.10.03  Dicarbamato de N-isopropil-2-metil-2-propil-1,3-propanodiol.  Ex.  A  
2924.10.04  Erucamida.  1 0  A  
2924.10.05  Dimetilfosfato de la 3-hidroxi-N-metil-cis-crotonamida.  Ex.  A  
2924.10.06  Formamida y sus derivados de sustitución.  1 0  B +  
2924.10.07  Estearamida, sus sales y otros derivados de sustitución.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 778  
Fracción  Descripción  Tasa base  Categoría  
2924.10.08  N,N-Dimetilacetamida.  5  A  
2924.10.09  N-Metil-2-cloroacetoacetamida.  1 0  A  
2924.10.10  N,N'-Etilen-bis-estearamida.  1 0  A  
2924.10.11  Dimetilformamida.  1 5  C  
2924.10.12  Dicarbamato de 2-metil-2-propil-1,3-propanodiol.  Ex.  A  
2924.10.13  Dimetilfosfato de 3-hidroxi-N,N-dimetil-cis-crotonamida.  1 0  A  
2924.10.14  Los demás carbamatos y dicarbamatos, acíclicos.  Ex.  A  
2924.10.15  Metacrilamida.  1 0  A  
2924.10.99  Los demás.  1 0  B +  
– Amidas cíclicas (incluidos los carbamatos) y sus derivados; sa les de estos 
productos:  
2924.21  –  –  Ureínas y sus derivados; sales de estos productos.  
2924.21.01  N-(3-Trifluorometilfenil)-N,N-dimetilurea.  Ex.  A  
2924.21.02  Fenilurea y sus derivados de sustitución.  Ex.  A  
2924.21.03  Ácido 5,5'dihidroxi-7,7'disulfón-2,2-dinaftilurea, sus sales y  otros de­
rivados de sustitución.  10 A  
2924.21.04  N',N'-Dimetil-N-(3-cloro-4-metilfenil) urea.  1 0  A  
2924.21.05  3-(4-Isopropilfenil)-1,1-dimetilurea.  1 0  A  
2924.21.06  3-(3,4-Diclorofenil)-1,1-dimetilurea.  1 5  A  
2924.21.99  Los demás.  1 0  B +  
2924.22  –  –  Ácido 2-acetamidobenzoico.  
2924.22.01  Ácido 2-acetamidobenzoico.  Ex.  A  
2924.29  –  –  Los demás.  
2924.29.01  3-(o-Metoxifenoxi)-1,2-propanodiol-1-carbamato. (Metocarbamol) . 1 0  A  
2924.29.02  N-Metilcarbamato de 1-naftilo.  Ex.  A  
2924.29.03  N-(beta-Hidroxietil)-N-(p-fenoxi-(4'nitro) bencil)dicloroaceta mida o 
su derivado etoxi.  Ex. A  
2924.29.04  2-(alfa-Naftoxi)-N,N-dietilpropionamida.  Ex.  A  
2924.29.05  Monoclorhidrato de N-(dietilaminoetil)-2-metoxi-4-amino-5-clor o­
benzamida.  Ex. A  
2924.29.06  3-5-Dinitro-o-toluamida.  Ex.  A  
2924.29.07  N-Benzoil-N,N'di-n-propil-DL-isoglutamina.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 779  
Fracción  Descripción  Tasa base  Categoría  
2924.29.08  Ácido diatrizoico.  Ex.  A  
2924.29.09  Acetotoluidina.  1 5  B +  
2924.29.10  Derivados de sustitución del ácido p-acetamidobenzoico.  Ex.  A  
2924.29.11  Acetanilida y sus derivados de sustitución.  Ex.  A  
2924.29.12  Salicilamida y sus derivados de sustitución.  Ex.  A  
2924.29.13  N-Acetil-p-aminofenol.  1 0  B  
2924.29.14  Acetoacetanilida y sus derivados de sustitución.  1 5  B +  
2924.29.15  Lidocaína y sus derivados de sustitución.  Ex.  A  
2924.29.16  3-Hidroxi-2-naftanilida.  1 0  A  
2924.29.17  3-Hidroxi-2-nafto-o-toluidida y sus derivados halogenados  1 0  A  
2924.29.18  p-Amino acetanilida.  1 5  A  
2924.29.19  2-Cloro-N-(2-etil-6 metilfenil)-N-(2-metoxi)-1-metiletil) acet amida.  Ex.  A  
2924.29.20  N,N'bis (Dicloroacetil)-N,N'bis (2-etoxietil)-1,4-bis (aminome til) ben­
ceno.  10 A  
2924.29.21  Diatrizoato de sodio.  Ex.  A  
2924.29.22  Sal acetamidobenzoica del dimetilamino isopropano.  1 0  A  
2924.29.23  Nitrobenzamida y sus derivados de sustitución.  Ex.  A  
2924.29.24  5'-Cloro-3-hidroxi-2',4'-dimetoxi-2-naftanilida.  1 0  A  
2924.29.25  3-Hidroxi-3'-nitro-2-naftanilida.  1 0  A  
2924.29.26  5'Cloro-3-hidroxi-2-nafto-o-anisidida.  1 0  A  
2924.29.27  2,2'-((2-Hidroxietil)imino)bis(N-(1,1-dimetil-2-feniletil)-N-m etilaceta­
mida) (Oxetazaina).  Ex. A  
2924.29.28  3',4'-Dicloro propionanilida.  1 5  A  
2924.29.29  Ácido metrizoico y metrisamina.  1 0  A  
2924.29.30  N-Benzoil-N-(3-cloro-4-fluorofenil)-2-aminopropionato de metil o. 1 0  A  
2924.29.31  N-L-alfa-Aspartil-L-fenilalanina-1-metil éster. (Aspartame).  1 0  A  
2924.29.32  2-Cloro-2'6'dietil-N-(metoximetil) acetanilida.  Ex.  A  
2924.29.33  3,4,4'Triclorocarbanilida.  1 5  A  
2924.29.34  3-Hidroxi-N-2-naftil-2-naftamida.  1 0  A  
2924.29.35  Carbamatos o dicarbamatos cíclicos.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 780  
Fracción  Descripción  Tasa base  Categoría  
2924.29.36  2,5-Dimetoxicloranilina del ácido beta oxinaftoico.  1 0  A  
2924.29.37  4-(2-Hidroxi-3-((1-metiletil)amino)-propoxi) bencenacetamida.  Ex.  A  
2924.29.38  2-(2-Hidroxi-3-naftoilamina)-1-etoxi benceno.  1 0  A  
2924.29.39  Diacetato de N-(5-acetilamino-2-metoxi fenil) dietanolamina.  1 0  A  
2924.29.40  4'Cloro-3-hidroxi-2-naftanilida.  1 0  A  
2924.29.41  4'Cloro-3-hidroxi-2-nafto-o-toluidida.  1 0  A  
2924.29.42  Hidroxietil aceto acetamida.  Ex.  A  
2924.29.43  N-Metilcarbamato de 2-isopropoxifenilo.  Ex.  A  
2924.29.44  Ácido acetrizoico.  1 0  A  
2924.29.45  Sal metilglutaminica del ácido ditriazoico.  1 0  A  
2924.29.46  3-Amino-4-metoxibenzanilida.  1 0  A  
2924.29.99  Los demás.  Ex.  A  
29.25  Compuestos con función carboxiimida (incluida la sacarina y sus sales) o 
con función imina.  
– Imidas y sus derivados; sales de estos productos:  
2925.11  –  –  Sacarina y sus sales.  
2925.11.01  Sacarina y sus sales.  1 5  B +  
2925.19  –  –  Los demás.  
2925.19.01  Imida del ácido N-ftalilglutámico.  PROH  
2925.19.02  Succinimida y sus derivados de sustitución.  Ex.  A  
2925.19.03  Crisantemato de 3,4,5,6-tetrahidroftalimido metilo (Tetrametri na). 1 0  A  
2925.19.04  Sulfato de o-metilisourea.  1 0  A  
2925.19.99  Los demás.  Ex.  A  
2925.20  –  Iminas y sus derivados; sales de estos productos.  
2925.20.01  Guanidina o biguanidina.  Ex.  A  
2925.20.02  Clorhidrato de 1,3-bis-((p-clorobenciliden)-amino)guanidina.  Ex.  A  
2925.20.03  Acetato de n-dodecilguanidina.  Ex.  A  
2925.20.04  N-(2-Metil-4-clorofenil)-N',N'-dimetil formamidina base o clor hidra­
to. Ex. A  
2925.20.99  Los demás.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 781  
Fracción  Descripción  Tasa base  Categoría  
29.26  Compuestos con función nitrilo.  
2926.10  –  Acrilonitrilo.  
2926.10.01  Acrilonitrilo.  Ex.  A  
2926.20  –  1-Cianoguanidina (diciandiamida).  
2926.20.01  1-Cianoguanidina (diciandiamida).  Ex.  A  
2926.90  –  Los demás.  
2926.90.01  o-Ftalonitrilo.  1 0  A  
2926.90.02  Cianhidrina de acetona.  1 0  C  
2926.90.03  Cianoacetato de metilo, etilo y/o butilo.  1 0  A  
2926.90.04  2,4,5,6-Tetracloro-1,3-bencendicarbonitrilo.  Ex.  A  
2926.90.05  3-(2,2-Dibromoetenil)-2,2-dimetilciclopropán caboxilato de cia no (3- 
fenoxifenil) metilo (Deltametrina).  10 A  
2926.90.06  3,5-Dibromo-4-hidroxibenzonitrilo.  Ex.  A  
2926.90.07  4-Cloro-alfa-(1-metil etil) bencén acetato de ciano (3-fenoxif enil)-me­
tilo (Fenvalerato o Esfenvalerato).  Ex. A  
2926.90.08  (1 alfa, (S*), 3-alfa) (+-)-3-(2,2-Diclorovinil)-2,2-dimetil c iclopropán 
carboxilato de alfa-ciano-3-fenoxibencilo (Alfa cipermetrina).  10 A  
2926.90.09  alfa-Ciano-3-fenoxibencil(+)-cis, trans-3-(2,2-diclorovinil)-2 ,2-dime­
tilciclopropancarboxilato (Cipermetrina).  10 B +  
2926.90.99  Los demás.  Ex.  A  
29.27  Compuestos diazoicos, azoicos o azoxi.  
2927.00  Compuestos diazoicos, azoicos o azoxi.  
2927.00.01  Azobenceno o aminoazobenceno.  1 0  A  
2927.00.02  Diaceturato de 4,4'(diazoamino)dibenzamidina.  1 5  A  
2927.00.03  Azodicarbonamida.  1 5  A  
2927.00.04  2,2'Azobis(isobutironitrilo).  1 0  B +  
2927.00.05  Ácido 6-nitro-1-diazo-2-naftol-4-sulfooico.  1 0  A  
2927.00.99  Los demás.  1 0  B +  
29.28  Derivados orgánicos de la hidrazina o de la hidroxilamina.  
2928.00  Derivados orgánicos de la hidrazina o de la hidroxilamina.  
2928.00.01  Metil-etil-cetoxima.  1 0  B +  
2928.00.02  Hidrazobenceno.  5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 782  
Fracción  Descripción  Tasa base  Categoría  
2928.00.03  Fosforotioato de O,O-dietil O-iminofenil acetonitrilo.  Ex.  A  
2928.00.04  N,N-Dietilhidroxilamina.  1 0  A  
2928.00.05  1,2-Naftoquinona-monosemicarbazona.  1 0  A  
2928.00.06  Ácido (-)L-alfa-hidrazino-3,4-dihidroxi-alfa-metilhidrocinámic o mon- 
ohidratado. (Carbidopa).  Ex. A  
2928.00.99  Los demás.  1 0  C  
29.29  Compuestos con otras funciones nitrogenadas.  
2929.10  –  Isocianatos.  
2929.10.01  Mono o diclorofenilisocianato.  Ex.  A  
2929.10.02  3-Trifluorometilfenilisocianato.  Ex.  A  
2929.10.03  Difenilmetan-4,4'-diisocianato.  1 0  C  
2929.10.04  Toluén diisocianato.  1 5  C  
2929.10.05  Hexametilen diisocianato.  1 0  A  
2929.10.06  Diisocianato de isoforona.  Ex.  A  
2929.10.99  Los demás.  1 0  C  
2929.90  –  Los demás.  
2929.90.01  Ciclohexilsulfamato de sodio o de calcio (ciclamato de sodio o  de 
calcio).  10 A  
2929.90.99  Los demás.  1 0  A  
29.30  Tiocompuestos orgánicos.  
2930.10  –  Ditiocarbonatos (xantatos y xantogenatos).  
2930.10.01  Amilxantato de potasio; secbutilxantato de sodio; isopropilxan tato de 
sodio o isobutilxantato de sodio.  15 A  
2930.10.99  Los demás.  1 0  A  
2930.20  –  Tiocarbamatos y ditiocarbamatos.  
2930.20.01  Sales del ácido dietilditiocarbámico.  1 0  C  
2930.20.02  Dibencilditiocarbamato de cinc.  1 5  A  
2930.20.03  Dimetil ditiocarbamato de sodio, cinc, bismuto, cobre o plomo.  1 5  C  
2930.20.04  Dipropil o diisobutil tiocarbamato de S-etilo.  Ex.  A  
2930.20.05  Etilén bis ditiocarbamato de manganeso o cinc.  1 5  B +  
2930.20.06  N-Metilditiocarbamato de sodio, dihidratado.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 783  
Fracción  Descripción  Tasa base  Categoría  
2930.20.07  Dipropiltiocarbamato de S-propil.  1 5  B +  
2930.20.08  Dibutil o dietilditiocarbamato de teluro, cadmio, zinc, sodio o níquel.  1 5  C  
2930.20.09  Éster O-(1,2,3,4-tetrahidro-1,4-metanonaftalen-6-il) del ácido  metil- 
(3-metil fenil)-carbamatioico. (Tolciclato).  10 A  
2930.20.10  Etilén bis ditiocarbamato de manganeso con ión de cinc.  1 5  B +  
2930.20.99  Los demás.  1 0  B +  
2930.30  –  Mono-, di- o tetrasulfuros de tiourama.  
2930.30.01  Mono-, di- o tetrasulfuros de tetrametil, tetraetil tetrabutil  o dipenta­
metilén tiuram.  15 C  
2930.30.99  Los demás.  1 0  B +  
2930.40  –  Metionina.  
2930.40.01  Metionina.  Ex.  A  
2930.90  –  Los demás.  
2930.90.01  Tiourea o dietiltiourea.  1 0  A  
2930.90.02  Ácido alfa-amino-beta-metil-beta-mercapto butírico.  1 0  A  
2930.90.03  Ácido tioglicólico.  1 0  A  
2930.90.04  Lauril mercaptano.  1 0  A  
2930.90.05  Glutatión.  1 0  A  
2930.90.06  O,O,O',O'-Tetraetil S,S'-metilenbisfosforoditioato.  Ex.  A  
2930.90.07  Di-(tridecil)tio-dipropionato.  1 0  A  
2930.90.08  N-Triclorometilmercapto-4-ciclohexen-1,2-dicarboximida.  Ex.  A  
2930.90.09  Tioglicolato de isooctilo.  1 0  A  
2930.90.10  Fosforoditioato de O,O-dietil S-(p-clorofeniltio) metilo.  1 0  A  
2930.90.11  N-(1,1,2,2-Tetracloroetilmercapto)-4-ciclohexen-1,2-dicarboxim ida. 1 0  A  
2930.90.12  O,O-Dimetilditiofosfato de dietilmercapto succinato.  1 5  A  
2930.90.13  O,O-Dimetil S-(N-metilcarbamil)metil fosforotioato.  Ex.  A  
2930.90.14  Fosforoditioato de O,O-dimetil S-(N-metilcarbamoil)metilo.  1 5  A  
2930.90.15  O,S-Dimetilfosforamidotioato.  1 5  A  
2930.90.16  O,S-Dimetil-N-acetil-fosforoamidotioato.  Ex.  A  
2930.90.17  Fosforoditioato de O,O-dietil S-2-(etiltio)etilo.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 784  
Fracción  Descripción  Tasa base  Categoría  
2930.90.18  4,4'-Tiobis (3-metil-6-terbutil fenol).  1 0  A  
2930.90.19  O,O-Dietil-S-(etiltiometil) fosforoditioato.  1 0  A  
2930.90.20  Fosforotioato de O-etil O-(4-bromo-2-clorofenil) S-n-propilo.  Ex.  A  
2930.90.21  n-Metilcarboxamido-tiosulfato de sodio.  1 0  A  
2930.90.22  N-(metilcarbamoil)-oxitioacetimidato de S-metilo (Metomilo).  1 0  A  
2930.90.23  Tioacetamida.  1 0  A  
2930.90.24  Cianoditioimidocarbonato disódico.  1 0  A  
2930.90.25  S-Carboximetil cisteína.  1 5  A  
2930.90.26  Metil mercaptano o etil mercaptano o propil mercaptano o butil  
mercaptano.  10 A  
2930.90.27  Éster etílico del ácido O,O-dimetilditiofosforil-fenilacético.  1 0  A  
2930.90.28  Sulfuro de dimetilo.  1 0  A  
2930.90.29  Etiltioetanol.  1 0  A  
2930.90.30  Fosforoditioato de O,O-dietil S-(N-isopropilcarbamoil) metilo.  1 0  A  
2930.90.31  Tetra o hexa-sulfuro de dipentametilen tiuram.  1 5  C  
2930.90.32  Disulfuro de O,O-dibenzamido difenilo.  1 0  A  
2930.90.33  N-Acetilmetionina.  1 0  A  
2930.90.34  Dihidroxidifenil sulfona.  1 5  A  
2930.90.35  Tiocianoacetato de isobornilo.  1 0  A  
2930.90.36  Tioaldehídos, tiocetonas o tioácidos.  1 0  A  
2930.90.37  Isotiocianato de metilo.  Ex.  A  
2930.90.38  Fenilén 1,4-diisotiocianato.  1 0  A  
2930.90.40  2-(4-Cloro-o-tolil) imino-1,3-ditioetano.  1 0  A  
2930.90.41  Monoclorhidrato de N-(2-(dietilamino) etil)-2-metoxi-5-(metils ulfo­
nil)benzamida. (Tiapride).  10 A  
2930.90.42  S(((1,1-Dimetiletil)tio) metil)O,O-dietil fosforoditioato.  Ex.  A  
2930.90.43  O,O,O',O'-Tetrametil O,O-tiodi-p-fenilenfosforotioato.  1 0  A  
2930.90.44  O-Etil O-(4-(metiltio)fenil)S-propilfosforoditioato.  1 0  A  
2930.90.45  O-Etil-S,S-dipropilfosforoditioato.  Ex.  A  
2930.90.46  p-Clorofenil-2,4,5-triclorofenilsulfona.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 785  
Fracción  Descripción  Tasa base  Categoría  
2930.90.47  O-Etil S,S-difenil fosforoditioato.  1 0  A  
2930.90.48  O,O-Dimetil O-(3-metil-4-(metiltio)-fenil) fosforotioato.  Ex.  A  
2930.90.49  Fosforotioato de S-(2-etilsulfinil) etil O,O-dmetil.  Ex.  A  
2930.90.50  N-Triclorometiltioftalimida.  Ex.  A  
2930.90.51  1,3-Dietil-2-tiurea.  1 5  A  
2930.90.52  4,4'-Diaminodifenil sulfona (Dapsona).  Ex.  A  
2930.90.53  Clorhidrato de -L-cisteína.  Ex.  A  
2930.90.54  Ácido 2-hidroxi-4-(metilmercapto)butírico y su sal de calcio.  Ex.  A  
2930.90.55  Sulfóxido de dimetilo.  Ex.  A  
2930.90.56  Clorhidrato de cisteamina.  Ex.  A  
2930.90.57  Tiamida del ácido 5-nitro antranílico.  1 0  A  
2930.90.58  Éster sulfónico de la beta-oxietilsulfón anilina.  1 0  A  
2930.90.59  2-Amino-8-beta-oxietil sulfonil naftalina.  1 0  A  
2930.90.60  2-Nitro-4-etilsulfonanilina.  1 0  A  
2930.90.61  2,5-Dimetoxi-4-sulfato etil sulfonilanilina.  1 0  A  
2930.90.62  Metil-N-hidroxitioacetamidato.  1 0  A  
2930.90.63  N-Metil-1-metil-tio-2-nitro-etenamina. (Tiometina).  Ex.  A  
2930.90.64  Tiocarbanilida.  1 0  A  
2930.90.65  O-(3-metil-4-(metiltio)-fenil-N-(1-metil etil) fosforoamidato de etilo 
(Fenamifos).  Ex. A  
2930.90.66  Dimetil N,N'-(tio bis(metilimino) carbonoiloxi) bis etanimidot ioato 
(Tiodicarb).  Ex. A  
2930.90.67  N-Ciclohexil tioftalimida.  1 0  A  
2930.90.99  Los demás.  1 0  B +  
29.31  Los demás compuestos órgano-inorgánicos.  
2931.00  Los demás compuestos órgano-inorgánicos.  
2931.00.01  Tiosalicilato de etilmercurio y su sal de sodio.  Ex.  A  
2931.00.02  Acetato o propionato de fenilmercurio.  1 0  A  
2931.00.03  Óxidos o cloruros de dialquil estaño.  1 5  A  
2931.00.04  Cloruro de metil magnesio.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 786  
Fracción  Descripción  Tasa base  Categoría  
2931.00.05  O-(2,5-dicloro-4-bromofenil) o-metilfeniltiofosfonato.  PROH  
2931.00.06  Clorosilanos.  Ex.  A  
2931.00.07  Octametilciclotetrasiloxano.  1 0  A  
2931.00.08  Cacodilato de sodio.  1 0  A  
2931.00.09  Ácido arsanílico.  1 5  B  
2931.00.10  Sal monosódica del ácido metil arsónico.  1 0  B +  
2931.00.11  Bromuro de metilmagnesio.  Ex.  A  
2931.00.12  Sal sódica del ácido alfa-hidroxibencilfosfínico.  Ex.  A  
2931.00.13  Glicolil arsanilato de bismuto.  1 0  A  
2931.00.14  Ácido p-ureidobencenarsónico.  1 0  A  
2931.00.16  Dimetil 4,4'-O-fenilén bis (3-tioalofonato).  1 0  A  
2931.00.17  Etilfosfonoditioato de O-etil S-fenilo (Fonofos).  1 0  A  
2931.00.18  O-Etil O-p-nitrofenil fenilfosfonotioato.  1 0  A  
2931.00.19  Sal isopropilamínica de N-(fosfonometil) glicina.  1 0  A  
2931.00.21  O,O-Dimetil-1-hidroxi-2,2,2-tricloroetilfosfonato.  1 5  B +  
2931.00.22  Sal monosódica trihidratada del ácido (4-amino-1-hidroxibutili dén) 
bis-fosfórico (Alendronato de sodio).  Ex. A  
2931.00.99  Los demás.  1 0  B  
29.32  Compuestos heterocíclicos con heteroátomo(s) de oxígeno exclusivamente.  
– Compuestos cuya estructura contenga un ciclo furano (incluso h idrogena­
do), sin condensar:  
2932.11  –  –  Tetrahidrofurano.  
2932.11.01  Tetrahidrofurano.  5  C  
2932.12  –  –  2-Furaldehído (furfural).  
2932.12.01  2-Furaldehído (furfural).  1 5  A  
2932.13  –  –  Alcohol furfurílico y alcohol tetrahidrofurfurílico.  
2932.13.01  Alcohol furfurílico y alcohol tetrahidrofurfurílico.  1 0  A  
2932.19  –  –  Los demás.  
2932.19.01  Derivados de sustitución del furano.  Ex.  A  
2932.19.02  Crisantemato de bencil-furil-metilo.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 787  
Fracción  Descripción  Tasa base  Categoría  
2932.19.03  Nitrofurazona.  1 5  C  
2932.19.04  N-(2-(((5-((Dimetilamino)-metil)-2-furanil)metil) tio)etil)-N,- metil-2- 
nitro-1,1-etendiamina. (Ranitidina).  10 B  
2932.19.05  Etil-3,5,6-tri-o-bencil-D-glucofuranosido.  Ex.  A  
2932.19.99  Los demás.  1 0  B  
– Lactonas:  
2932.21  –  –  Cumarina, metilcumarinas y etilcumarinas.  
2932.21.01  Cumarina, metilcumarinas y etilcumarinas.  1 0  A  
2932.29  –  –  Las demás lactonas.  
2932.29.01  Pantolactonas.  Ex.  A  
2932.29.02  delta-Gluconolactona.  Ex.  A  
2932.29.03  Espironolactona.  Ex.  A  
2932.29.04  3-Buteno-beta lactona.  Ex.  A  
2932.29.05  delta-Lactona del ácido 6-hidroxi-beta,2,7-trimetil-5-benzofur anac- 
rílico.  10 A  
2932.29.06  Derivados de sustitución de la cumarina, excepto los comprendi dos 
en la fracción 2932.21.01  Ex. A  
2932.29.07  3-(alfa-Acetonilbencil)-4-hidroxicumarina; 3-(alfa-Acetonil-4- cloro­
bencil)-4-hidroxicumarina.  15 A  
2932.29.08  Fenolftaleína.  1 0  A  
2932.29.09  Ácido giberélico.  1 0  A  
2932.29.10  Fosforotioato de O,O-dietil O-(3-cloro-4-metil-2-oxo-2H-1-benz opi­
ran-7-ilo).  10 A  
2932.29.99  Los demás.  Ex.  A  
– Los demás:  
2932.91  –  –  Isosafrol.  
2932.91.01  Isosafrol.  1 0  A  
2932.92  –  –  1-(1,3-Benzodioxol-5-il)propan-2-ona.  
2932.92.01  1-(1,3-Benzodioxol-5-il)propan-2-ona.  1 0  B +  
2932.93  –  –  Piperonal.  
2932.93.01  Piperonal.  1 0  A  
2932.94  –  –  Safrol.  
2932.94.01  Safrol.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 788  
Fracción  Descripción  Tasa base  Categoría  
2932.99  –  –  Los demás.  
2932.99.01  Anhídrido clorhéndico.  1 0  A  
2932.99.02  Ácido giberílico.  Ex.  A  
2932.99.03  Derivados de sustitución de la 3-hidroxi-gamapirona.  1 0  B +  
2932.99.04  Bromuro de propantelina o metantelina.  Ex.  A  
2932.99.05  Fosforotioato de O,O-dietil O-(3-cloro-4-metil-2-oxo-2H-1-benz opi­
ran-7-ilo).  Ex. A  
2932.99.06  Dinitrato de 1,4:3,6-dianhidro-D-glucitol. (Dinitrato de isoso rbide).  Ex.  A  
2932.99.07  (2-Butil-3-benzofuranil)(4-(2-dietilamino)etoxi)-3.5-diiodofen il)meta­
nona (Amiodarona).  Ex. A  
2932.99.08  Sal, disódica de 1,3-bis-(2-carboxicromon-5-iloxi)-2-hidroxipr opano.  Ex.  A  
2932.99.09  Butóxido de piperonilo.  1 0  A  
2932.99.10  alfa-Metilglucósido.  1 0  A  
2932.99.11  2,3-Dihidro-2,2-dimetil-7-benzofuranil metil carbamato.  Ex.  A  
2932.99.12  Sal sódica del ácido 6-(7R-(5S-etil-5-(5R-etiltetrahidro-5-hid roxi-6S- 
metil-2H-piran-2R-1L)tetrahidro-3S-metil-2S-furanil)-4S-hidroxi - 
3R,5S-dimetil-6-oxononil)-2-hidroxi-3-metil benzoico. (Lasaloci d só­
dico).  10 A  
2932.99.13  Eucaliptol.  1 0  A  
2932.99.14  Dioxano.  Ex.  A  
2932.99.15  Diosgenina.  2 0  B +  
2932.99.16  S,S-Bis (O,O-dietilditiofosfato) de 2,3-p-dioxano ditiol (Diox atión).  1 0  A  
2932.99.99  Los demás.  1 0  A  
29.33  Compuestos heterocíclicos con heteroátomo(s) de nitrógeno exclusivamente.  
– Compuestos cuya estructura contenga un ciclo pirazol (incluso hidrogena­
do), sin condensar:  
2933.11  –  –  Fenazona (antipirina) y sus derivados.  
2933.11.01  4-Dimetilamino-2,3-dimetil-1-fenil-3-pirazolin-5-ona. (Dipirin a). Ex.  A  
2933.11.02  Metilén bis (metilaminoantipirina).  Ex.  A  
2933.11.03  Fenilmetilpirazolona, sus derivados halogenados o sulfonados.  1 0  A  
2933.11.04  2,3-Dimetil-fenil-5-pirazolón-4-metilaminometasulfonato sódico  o de 
magnesio. (Dipirona sódica o magnésica).  15 A  
2933.11.99  Los demás.  1 0  A  
2933.19  –  –  Los demás.  
2933.19.01  Los demás derivados de sustitución de la 5-pirazolinona.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 789  
Fracción  Descripción  Tasa base  Categoría  
2933.19.02  5-Imino-3-metil-1-fenil-2-pirazolina.  1 0  A  
2933.19.03  Derivados de sustitución de la 3,5-pirazolidindiona y sus sale s. Ex.  A  
2933.19.04  Fenilbutazona base.  1 5  B +  
2933.19.05  Ácido 1-(bencén-4-sulfónico)-5-pirazolón-3-carboxílico.  1 0  A  
2933.19.06  1,2-Dimetil-3,5-difenil-1H-pirazolium metil sulfato.  1 0  A  
2933.19.99  Los demás.  1 0  A  
– Compuestos cuya estructura contenga un ciclo imidazol (incluso  hidroge­
nado), sin condensar:  
2933.21  –  –  Hidantoína y sus derivados.  
2933.21.01  Hidantoína y sus derivados.  1 5  C  
2933.29  –  –  Los demás.  
2933.29.01  Derivados de sustitución de la imidazolina y sus sales.  Ex.  A  
2933.29.02  2-Mercaptoimidazolina.  Ex.  A  
2933.29.03  Derivados de sustitución del imidazol, excepto lo comprendido en las 
fracciones 2933.29.02,07 y 08.  Ex. A  
2933.29.04  Etilenurea.  1 0  A  
2933.29.05  Diclorhidrato de 5-metil-4-((2-aminoetil)tio-metil) imidazol.  Ex.  A  
2933.29.06  N-Ciano-N'-metil-N''-(2-(((5-metil-1H-imidazol-4-il)met il)tio) etil)gua­
nidina. (Cimetidina).  Ex. A  
2933.29.07  2-Metil-4-nitroimidazol o 2-metil-5-nitroimidazol.  Ex.  A  
2933.29.08  2-Metil-5-nitroimidazol-1-etanol. (Metronidazol).  Ex.  A  
2933.29.09  2-(2,6-Dicloroanilina)-2-imidazolina. (Clonidina).  Ex.  A  
2933.29.10  1-(3-Cloro-2-hidroxipropil)-2-metil-5-nitroimidazol. (Ornidazo l). Ex.  A  
2933.29.11  Alfa-(2,4-diclorofenil)-1H-imidazol-1-etanol.  1 0  A  
2933.29.12  Ester metílico del ácido (5-propoxi-1H-bencimidazol-2-il)carbá mico. 
(Oxibendazol).  Ex. A  
2933.29.13  Clorhidrato de 4(5)-hidroximetil-5(4)-metil imidazol.  Ex.  A  
2933.29.14  Metansulfonato de cis-(2-(2,4-diclorofenil)-2-(1H-imidazol-1-i l-me­
til)-1,3-dioxolan-4-il) metilo.  Ex. A  
2933.29.15  Nitrato de miconazol.  Ex.  A  
2933.29.99  Los demás.  1 0  B +  
– Compuestos cuya estructura contenga un ciclo piridina (incluso  hidroge­
nado), sin condensar:  
2933.31  –  –  Piridina y sus sales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 790  
Fracción  Descripción  Tasa base  Categoría  
2933.31.01  Piridina.  Ex.  A  
2933.31.02  Sales de la piridina.  Ex.  A  
2933.32  –  –  Piperidina y sus sales.  
2933.32.01  Pentametilenditiocarbamato de piperidina.  1 5  A  
2933.32.99  Los demás.  Ex.  A  
2933.39  –  –  Los demás.  
2933.39.01  Hidrazida del ácido isonicotínico.  Ex.  A  
2933.39.02  Clorhidrato del cloruro de 1-((4-amino-2-propil-5-pirimidinil) metil)- 
2-picolinio.  Ex. A  
2933.39.03  Dicloruro de 1,1'-dimetil-4,4'-dipiridilio.  Ex.  A  
2933.39.04  Fosforotioato O,O-Dietil O-3,5,6-tricloro-2-piridilo.  Ex.  A  
2933.39.05  Ácido 4-amino-3,5,6-tricloropicolínico.  Ex.  A  
2933.39.06  4,4'-Bipiridilio.  1 5  A  
2933.39.07  3,5-Dicloro-2,6-dimetil-4-piridinol.  Ex.  A  
2933.39.08  Ácido 2-(m-trifluorometilanilin)-3-nicotínico.  1 0  A  
2933.39.09  2-(m-trifluorometilanilin)-3-piridincarboxilato de aluminio.  1 0  A  
2933.39.10  Maleato de 2-((2-dimetilaminoetil)(p-metoxibencil)amino)piridi na. 
(Maleato de pirilamina).  Ex. A  
2933.39.11  2',6-Dimetil-4-piridinol.  1 0  A  
2933.39.12  Diacetato de 4,4'-(2-piridilmetilén)bisfenilo.  1 0  A  
2933.39.13  2-(4-(5-Trifluorometil-2-piridil oxi) fenoxi) propionato de bu tilo. Ex.  A  
2933.39.14  2-Vinilpiridina.  5  B +  
2933.39.15  Ácido pirazín carboxílico.  Ex.  A  
2933.39.16  2-Amino-6-metil-piridina.  Ex.  A  
2933.39.17  Éster dimetílico del ácido 1,4-dihidro-2,6-dimetil-4-(2-nitrof enil)-3,5- 
piridindicarboxílico. (Nifedipina).  15 C  
2933.39.18  3-Cianopiridina.  Ex.  A  
2933.39.19  2,6-Dimetilpiridina.  5  B +  
2933.39.20  Metil piridina.  1 0  A  
2933.39.21  (alfa(beta Dimetilaminoetil) alfa(2-piridilo))acetonitrilo; al fa(beta di­
metilaminoetil)alfa (p-clorofenil)alfa (2-piridilo)) acetonitri lo; (al­
fa(beta dimetil-aminoetil) alfa (p-bromofenil) alfa(2-piridilo) ) aceto­
nitrilo.  Ex. A  
2933.39.22  Dimetilacridán.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 791  
Fracción  Descripción  Tasa base  Categoría  
2933.39.23  Clorfeniramina.  1 0  B  
2933.39.24  Los demás derivados de la piperidina.  Ex.  A  
2933.39.25  1,1'-Dióxido de bis (2-piridiltio) de cinc (Piriditionato de c inc) y sus 
soluciones acuosas.  Ex. A  
2933.39.27  Clohidrato de 3-fenil-3-(1-(fenilmetil)-4-piperidinil)-2,6-pip eridindio­
na. (Clorhidrato de benzetimida).  10 A  
2933.39.99  Los demás.  1 0  A  
2933.40  –  Compuestos cuya estructura contenga un ciclo quinoleína o isoq uinoleína 
(incluso hidrogenados), sin otras condensaciones.  
2933.40.01  Diyodo oxiquinolina.  1 5  A  
2933.40.02  Ácido 2-fenilquinolín-4-carboxílico.  1 0  A  
2933.40.03  5,7-Dibromo-8-hidroxiquinoleína.  Ex.  A  
2933.40.04  6-Dodecil-1,2-dihidro-2,2,4-trimetil quinolina.  1 5  A  
2933.40.05  6-Etoxi-1,2-dihidro-2,2,4-trimetilquinolina.  1 5  C  
2933.40.06  Éster 2,3-dihidroxipropílico del ácido N-(7-cloro-4-quinolil)a ntraníli­
co. 10 A  
2933.40.07  2-Metil-6,7-metilenodioxi-8-metoxi-1-(4,5,6-trietoxi-7-aminoft alidil)- 
1,2,3,4-tetrahidroxiquinolina.  10 A  
2933.40.08  1-Metil-2-oxo-8-hidroxiquinolina.  1 0  A  
2933.40.09  Quinolina.  1 0  A  
2933.40.10  Yodo cloro-8-hidroxiquinolina.  1 5  A  
2933.40.11  8-Hidroxiquinolina.  Ex.  A  
2933.40.99  Los demás.  1 0  A  
– Compuestos cuya estructura contenga un ciclo pirimidina (inclu so hidro­
genado) o piperazina:  
2933.51  –  –  Malonilurea (ácido barbitúrico) y sus derivados; sales de esto s productos.  
2933.51.01  Malonilurea (ácido barbitúrico) y sus derivados; sales de esto s pro­
ductos.  Ex. A  
2933.59  –  –  Los demás.  
2933.59.01  Derivados de sustitución de la pirimidina y sus sales.  Ex.  A  
2933.59.02  Piperazina y sus derivados de sustitución, excepto lo comprend ido en 
la fracción 2933.59.10.  Ex. A  
2933.59.03  Fosforotioato de O,O-dietil O-(2-isopropil-6-metil-4-pirimidin ilo). Ex.  A  
2933.59.04  Diclorhidrato de 1-(p-terbutilbencil)-4-(p-clorodifenilmetil) piperazina.  1 0  B +  
2933.59.05  5-Bromo-3-secbutil-6-metiluracil.  Ex.  A  
2933.59.06  2,4-Diamino-5-(3,4,5-trimetoxibencil) pirimidina. (Trimetoprim ). Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 792  
Fracción  Descripción  Tasa base  Categoría  
2933.59.07  Sales de la piperazina.  1 5  A  
2933.59.08  1-Acetil-4-(4-((2-(2,4-diclorofenil)(1H-imidazol-1-ilmetil)-1, 3-dioxo­
lan-4-il)metoxi) fenil)piperazina. (Ketoconazol).  10 A  
2933.59.09  bis-Formamida de N,N'-1,4-Piperazinadil bis (2,2,2-tricloro) e tilide­
no. Ex. A  
2933.59.10  1-(bis(4-Fluorofenil)metil)-4-(3-fenil-2-propenil)piperazina. (Flunari­
cina).  Ex. A  
2933.59.11  2,6-Dicloro-4,8-dipiperidinopirimido (5,4-d)-pirimidina.  Ex.  A  
2933.59.12  tionofosfato O,O-Dietil-0-(5-metil-6-etoxicarbonil-pirazol)-(1 ,5a)-piri­
mid-2-ilo.  10 A  
2933.59.13  Ácido 1-etil-6-fluoro-1,4-dihidro-4-oxo-7-(1-piperazinil)-3-qu inolín 
carboxílico. (Norfloxacina).  Ex. A  
2933.59.99  Los demás.  1 0  A  
– Compuestos cuya estructura contenga un ciclo triazina (incluso  hidroge­
nado), sin condensar:  
2933.61  –  –  Melamina.  
2933.61.01  Melamina.  5  A  
2933.69  –  –  Los demás.  
2933.69.01  Los demás derivados de sustitución de la 1,3,5-triazina.  Ex.  A  
2933.69.02  2-Metiltio-4,6-dicloro-1,3,5-triazina.  1 0  A  
2933.69.03  Ácido isocianúrico, sus derivados y sus sales.  1 0  A  
2933.69.04  Ácido cianúrico, sus derivados y sus sales.  1 0  A  
2933.69.05  4-Amino-6-(1,1-(dimetiletil)-3-metiltio)-1,2,4-triazina-5-(4H) -ona.  1 0  A  
2933.69.06  2-(ter-Butilamino)-4-(etilamino)-6-(metiltio)-S-triazina.  1 5  A  
2933.69.07  2-(Etilamino)-4-(isopropilamino)-6-(metiltio)-S-triazina.  1 5  A  
2933.69.08  2-Cloro-4,6-bis (etilenamino)-S-triazina.  Ex.  A  
2933.69.09  2-Cloro-4-etilamino-6-isopropilamino-S-triazina.  1 5  A  
2933.69.10  2-Amina-4,6-dicloro-N-(2-clorofenil)-1,3,5-triazina.  Ex.  A  
2933.69.11  2,4-bis (Isopropilamino)-6-(metiltio)-S-triazina.  Ex.  A  
2933.69.14  Mandelato de metenamina.  1 0  A  
2933.69.99  Los demás.  1 0  B +  
– Lactamas:  
2933.71  –  –  6-Hexanolactama (epsilón-caprolactama).  
2933.71.01  6-Hexanolactama (epsilón-caprolactama).  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 793  
Fracción  Descripción  Tasa base  Categoría  
2933.79  –  –  Las demás lactamas.  
2933.79.01  Lauril lactama.  1 0  A  
2933.79.02  Derivados de sustitución de la pirrolidina y sus sales.  Ex.  A  
2933.79.03  Derivados de sustitución de la pirrolidona.  1 0  B +  
2933.79.04  2-(2-Oxo-1-pirrolidinil)-acetamida.  1 0  A  
2933.79.99  Los demás.  1 0  A  
2933.90  –  Los demás.  
2933.90.01  Fosforotioato de O,O-dietil O-1-fenil-1H-1,2,4-triazol-3-ilo.  Ex.  A  
2933.90.02  2-(2-Oxo-1-pirrolidinil)-acetamina.  Ex.  A  
2933.90.03  Oxima de la 2-formil quinoxalina.  Ex.  A  
2933.90.04  1-((4-Clorofenil)metil)-2-(1-pirrolidinil metil)-1H-bencimidaz ol. (Cle­
mizol).  15 A  
2933.90.05  Clorhidrato dihidratado de N-amidino-3,5-diamino-6-cloropirazí n car­
boxamida. (Clorhidrato dihidratado de amilorida).  Ex. A  
2933.90.06  Pirazín carboxamida. (Piraxinamida).  1 0  B  
2933.90.07  Clorhidrato de 1-hidrazinoftalazina.  Ex.  A  
2933.90.08  Bromhidrato de d-3-metoxi-N-metilmorfinán.  Ex.  A  
2933.90.09  Derivados de sustitución de la 10,11-dihidro-5H-dibenzo (b,f) aze­
pina y sus sales.  Ex. A  
2933.90.10  Pamoato de pirvinio.  1 0  A  
2933.90.11  Fosfato de 6-alil-6,7-dihidro-5H-dibenzo(c,e)azepina.  Ex.  A  
2933.90.12  4,7-Fenantrolin-5,6-diona.  1 0  A  
2933.90.13  Fosforoditioato de O,O-dimetil-S-(4-oxo-1,2,3-benzotriazin-3(4 H)- 
il)metilo.  Ex. A  
2933.90.14  Indol y sus derivados de sustitución, excepto lo comprendido e n la 
fracción 2933.90.38.  Ex. A  
2933.90.15  2-Hidroxi-11H-benzo (a) carbazol-3-carboxi-p-anisidida.  1 0  A  
2933.90.16  2,6-bis(Dietanolamino)-4,8-dipiperidinopirimido-(5,4-d)-pirimi dina. 
(Dipiridamol).  10 B +  
2933.90.17  Derivados de sustitución de la 5H-dibenzo (b,f) azepina y sus sales.  1 0  B +  
2933.90.18  Ácido 1-etil-7-metil-1,8-naftiridin-4-ona-3-carboxílico. (Ácid o nalidí­
xico).  Ex. A  
2933.90.19  Trietilendiamina.  1 0  B +  
2933.90.20  Adrenocromo monosemicarbazona sulfonato de sodio.  Ex.  A  
2933.90.21  (Quinoxalín-1,4-dióxido)metilencarbazato de metilo. (Carbadox) . 1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 794  
Fracción  Descripción  Tasa base  Categoría  
2933.90.22  Derivados de sustitución de la benzodiazepina y sus sales.  Ex.  A  
2933.90.23  5,9-Dimetil-2'-hidroxibenzomorfan, sus derivados de sustitució n y 
sus sales.  15 A  
2933.90.24  Sulfato de (2-(octahidro-1-azocinil)etil) guanidina.  Ex.  A  
2933.90.25  Nucleato de sodio.  1 0  A  
2933.90.26  Fosforoditioato de O,O-dietil S-(4-oxo-1,2,3-benzotriazin-3(4H )- 
il)metilo.  15 A  
2933.90.27  2-(3',5'-Di-ter-butil-2-hidroxi)fenil-5-clorobenzotriazol.  Ex.  A  
2933.90.28  5H-Dibenzo (b,f)azepin-5-carboxamida. (Carbamazepina).  5  A  
2933.90.29  3-Hidroximetil-benzo-1,2,3-triazin-4-ona.  1 0  A  
2933.90.30  Clorhidrato de difenoxilato.  Ex.  A  
2933.90.31  beta-Dimetilaminometilbenzohidril éter-8-cloroteofilinato.  Ex.  A  
2933.90.32  Dinitroso pentametilén tetramina.  1 5  C  
2933.90.33  1,5-Pentametilentetrazol.  1 0  A  
2933.90.34  2-Metil-3-o-tolil-4(3H)-quinoxalinona.  1 0  A  
2933.90.35  Hexametilentetramina.  1 5  B +  
2933.90.36  Trinitrotrimetilentriamina.  1 0  A  
2933.90.37  Mandelato de metenamina.  Ex.  A  
2933.90.38  Indometacina.  Ex.  A  
2933.90.39  4'-Cloro-2-hidroxi-3-carbazolcarboxanilida.  1 0  A  
2933.90.40  Bromuro de 1-metil-3-benziloiloxiquinuclidino.  1 0  A  
2933.90.41  7-Cloro-5-(o-clorofenil)-1,3-dihidro-2H-1,4-benzodiazepin-2-on a-4- 
óxido. (N-Óxido de lorazepam).  Ex. A  
2933.90.42  10,11-Dihidro-N,N-dimetil-5H-dibenzo(b,f)azepina-5-propanamina . 
(Imipramina).  Ex. A  
2933.90.43  Citrato de etoheptazina.  1 0  A  
2933.90.44  1,3,3-Trimetil-2-metilén indolina, sus derivados halogenados o  su 
aldehído.  10 A  
2933.90.45  S-Etilhexahidro 1 H-azepin-1-carbotioato.  Ex.  A  
2933.90.46  Éster metílico del ácido (5-benzoil-1H-bencimidazol-2-il) carb ámico. 
(Mebendazol).  Ex. A  
2933.90.47  N-(2-Hidroxietil)-3-metil-2-quinoxalinacarboxamida-1,4-dióxido . 
(Olaquindox).  Ex. A  
2933.90.48  Clorhidrato de benzidamina.  Ex.  A  
2933.90.49  2-Bencimidazolil carbamato de metilo.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 795  
Fracción  Descripción  Tasa base  Categoría  
2933.90.50  1-(Butilcarbamoil-2-bencimidazolil-carbamato de metilo.  1 5  A  
2933.90.51  Derivados de sustitución del bencimidazol y sus sales.  Ex.  A  
2933.90.52  3-Amino-1,2,4-triazol.  1 0  A  
2933.90.53  1-(4-Clorofenoxi)-3,3-dimetil-1-(1H-1,2,4-triazol-1-il)-2-buta nona.  Ex.  A  
2933.90.54  Beta-(4-Clorofenoxi)-alfa-(1,1-dimetiletil)-1 H-1,2,4-triazol- 1-etanol.  Ex.  A  
2933.90.55  Derivados de sustitución del benzotriazol.  1 0  A  
2933.90.56  Clorhidrato de 3-fenil-3-(1-(fenilmetil)-4-piperidinil)-2,6-pi peridin­
diona. (Clorhidrato de benzetimida).  Ex. A  
2933.90.57  Maleato de 1-(N-(1-(etoxicarbonil)-3-fenilpropil)-L-alanil)L-p rolina. 
(Maleato de enalapril).  Ex. A  
2933.90.58  Feniramina, bromofeniramina y sus maleatos.  1 5  A  
2933.90.59  1H-Pirazol-(3,4-d)pirimidin-4-ol. (Alopurinol).  Ex.  A  
2933.90.60  Ácido 1-etil-6-fluoro-1,4-dihidro-4-oxo-7-(1-piperazinil)-3-qu inolín 
carboxílico. (Norfloxacina).  Ex. A  
2933.90.61  Clorhidrato de 1,2,3,4,10,14b-hexahidro-2-metil-dibenzo-(e,f) pira­
zino (1,2-a)azepina. (Clorhidrato de mianserina).  Ex. A  
2933.90.62  1-(3-Mercapto-2-metil-1-oxopropil)-L-prolina. (Captopril).  Ex.  A  
2933.90.63  Indofenol de carbazol.  5  A  
2933.90.99  Los demás.  Ex.  A  
29.34  Ácidos nucleicos y sus sales; los demás compuestos heterocíclicos.  
2934.10  –  Compuestos cuya estructura contenga un ciclo tiazol (incluso h idrogena­
do), sin condensar.  
2934.10.01  Ácido tiazolidin-4-carboxílico.  Ex.  A  
2934.10.02  Mercaptotiazolina.  1 0  A  
2934.10.03  alfa-Fenoilamino-2-nitro-5-tiazol.  1 0  A  
2934.10.04  Ácido 4-(4-clorofenil)-2-fenil-5-tiazol-acético. (Fentiazac).  Ex.  A  
2934.10.99  Los demás.  1 0  A  
2934.20  –  Compuestos cuya estructura contenga ciclos benzotiazol (inclus o hidroge­
nados), sin otras condensaciones.  
2934.20.01  Yoduro de ditiazanina.  1 0  A  
2934.20.02  Disulfuro de benzotiazol.  Ex.  A  
2934.20.03  N-Ciclohexil o N-terbutil o N-oxidietilen-benzotiazol sulfenam ida. Ex.  A  
2934.20.04  2-Mercaptobenzotiazol y sus sales de cobre y de cinc.  Ex.  A  
2934.20.05  Disulfuro de benzotiazilo sulfenamida.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 796  
Fracción  Descripción  Tasa base  Categoría  
2934.20.06  2(4-Amino-5-sulfofenil)-6-metil-benzotiazol.  1 0  A  
2934.20.99  Los demás.  1 0  B +  
2934.30  –  Compuestos cuya estructura contenga ciclos fenotiazina (inclus o hidroge­
nados), sin otras condensaciones.  
2934.30.01  Fenotiazina.  Ex.  A  
2934.30.99  Los demás.  1 0  A  
2934.90  –  Los demás.  
2934.90.01  Furazolidona.  1 5  C  
2934.90.02  N-(5-Nitro-2-furfuriliden)-1-amino-2-imidazolina.  1 0  A  
2934.90.03  Citrato de oxolamina.  Ex.  A  
2934.90.04  Acetil homocisteina-tiolactona.  1 0  A  
2934.90.05  Cloruro del ácido 3-(2,6-diclorofenil)-5-metil-4-isoxazolilcar boxílico. 
(Cloruro de dizol).  15 A  
2934.90.06  1-beta-D-Ribofuranosil-1,2,4-triazol-3-carboxamida. (Ribavirín ). Ex.  A  
2934.90.07  5-((Metiltio)metil)-3-(((5-nitro-2-furanil)metilén)a mino)-2-ox azolidi­
nona. (Nifuratel).  Ex. A  
2934.90.08  Morfolina.  1 0  A  
2934.90.09  2-(4-Clorofenil)-3-metil-4-metatiazonona-1,1-dióxido.  Ex.  A  
2934.90.10  3,5-Dimetil-1,3,5-(2H)-tetrahidrotiadiazin-2-tiona.  1 5  A  
2934.90.11  Clorhidrato de N-morfolinometil pirazinamida.  1 0  A  
2934.90.12  Pamoato de trans-1,4,5,6-tetrahidro-1-metil-2-(2-(2-tienil)vin il)pirimi­
dina. (Pamoato de pirantel).  10 A  
2934.90.13  Maleato ácido de 5-(-)-1-(ter-butilamino)-3-((4-morfolino-1,2, 5-tia­
diazol-3-il)oxi)-2-propanol. (Maleato ácido de timolol).  Ex. A  
2934.90.14  Furaltadona.  1 5  C  
2934.90.15  N-Tridecil-2,6-dimetilmorfolina.  Ex.  A  
2934.90.16  Dimetilacridán.  Ex.  A  
2934.90.17  2-(4-Tiazolil)-1H-bencimidazol. (Tiabendazol).  Ex.  A  
2934.90.18  Clorhidrato de N-dimetilaminoisopropiltio fenilpiridilamina.  Ex.  A  
2934.90.19  1-Aza-3,7-dioxa-5-hidroximetilbiciclo (3.3.0)octano.  1 0  A  
2934.90.20  5,6-Dimetilbencimidazolilcobamida coenzima.  Ex.  A  
2934.90.21  Inosina.  Ex.  A  
2934.90.22  Bimalato de 4-(1-metil-4-piperiliden)-9,10-dihidro-4H-benzo(4, 5)ci­
cloheptal (1,2-b)tiofeno.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 797  
Fracción  Descripción  Tasa base  Categoría  
2934.90.23  Clorhidrato de 2-(4-(2-furoil)-1-piperazinil)-4-amino-6,7-dime toxiqui­
nazolina.  Ex. A  
2934.90.24  Clorhidrato de levo-2,3,5,6-tetrahidro-6-fenilimidazo (2,1-b) tiazol. 
(Clorhidrato de levamisol).  15 B +  
2934.90.25  2-Cloro-11-(1-piperacinil)-dibenz-(b,f) (1,4)-oxacepina. (Amox apina).  Ex.  A  
2934.90.26  Éster 1-metiletil del ácido (2-(4-tiazolil)-1H-bencimidazol-5- il)carbá­
mico. (Cambendazol).  Ex. A  
2934.90.27  (5-(Feniltio)-1H-bencimidazol-2-il)carbamato de metilo. (Fenbe nda­
zol). Ex. A  
2934.90.28  4-Hidroxi-2-metil-N(2-piridil)-2H-1,2-benzotiazin-3-carboxamid a- 
1,1-dióxido.  10 B +  
2934.90.29  Sultonas y sultamas.  1 0  A  
2934.90.30  Disulfuro de 2,6-dimetildifenileno.  1 0  A  
2934.90.31  Clorobenzoxazolidina.  Ex.  A  
2934.90.32  Clorhidrato de 9-(N-metil-3-piperidilmetil)tioxanteno.  1 0  A  
2934.90.33  Succinato de 2-cloro-11-(4-metil-1-piperazinil)-dibenzo(b,f) ( 1,4) 
oxacepina. (Succinato de loxapina).  Ex. A  
2934.90.34  1-Bencil-2-(5-metil-3-isoxazolilcarbonil)hidrazina.  Ex.  A  
2934.90.35  2-(beta-Cloroetil)-2,3-dihidro-4-oxo(benzo-1,3-oxacina).  Ex.  A  
2934.90.36  2-ter-Butil-4-(2,4-dicloro-5-isopropoxifenil)-1,3,4-oxadiazoli n-5-ona.  Ex.  A  
2934.90.37  O,O-Dimetilfosforoditioato S-éster con 4-(mercaptometil)-2-met oxi- 
1,3,4-tridiazolin-5-ona.  Ex. A  
2934.90.38  6-Metil-1,3-ditiol(4,5-b) quinoxalin-2-ona.  Ex.  A  
2934.90.39  3-(Isopropil)-1H-2,1,3-benzotiadiazin-4 (3H)-ona 2,2-dióxido.  Ex.  A  
2934.90.40  Fósforo-ditioato de O,O-Dietil S-(6-cloro-2-oxobenzoxazolin-3- il)me­
tilo. 10 A  
2934.90.41  4,4'-Ditiodimorfolina.  1 5  C  
2934.90.42  Sal compuesta de inosina, mono(benzoato de 4-(acetilamino))con  1- 
(dimetilamino)-2-propanol. (1:3).  Ex. A  
2934.90.43  Clorhidrato de dextro levo-2,3,5,6-tetrahidro-6-fenilimidazo(2 ,1-b)tia­
zol. (Clorhidrato de tetramisol).  Ex. A  
2934.90.44  Ácido alfa-metil-4-(2-tienilcarbonil) bencenacético. (Suprofén ). Ex.  A  
2934.90.45  Clorhidrato de 3-(acetiloxi)-5-(2-dimetilamino)etil)2,3-dihidr o-2-(4- 
metoxifenil)-1,5-benzotiazepin-4-(5H)ona. (Clorhidrato de dilti azem).  Ex. A  
2934.90.46  Ácido 7-amino-desacetoxi-cefalosporánico o ácido 6-amino-penic ilá­
nico.  15 A  
2934.90.48  2-Amino-1,9-dihidro-9-((2-hidroxietoxi)metil)-6H-purin-6-ona.  Ex.  A  
2934.90.49  3-Amino-5-metil-isoxazol.  Ex.  A  
2934.90.50  Ácido dihidrotio-p-toluidín disulfónico.  1 0  A  
2934.90.51  4-Hidroxi-2-metil-2H-1,2-benzotiazin-1,1-dióxido-3-carboxílico -éster- 
metílico.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 798  
Fracción  Descripción  Tasa base  Categoría  
2934.90.52  Dinitroso-pentametilentetramina.  1 5  A  
2934.90.53  Ácidos nucleicos y sus sales.  1 0  A  
2934.90.54  3'-Azido-3'deoxitimidina. (Zidovudina).  Ex.  A  
2934.90.55  4'-Cloro-3,5-dimetoxi-4-(2-morfolinoetoxi) benzofenona.  1 0  A  
2934.90.99  Los demás.  Ex.  A  
29.35  Sulfonamidas.  
2935.00  Sulfonamidas.  
2935.00.01  Ácido p-(dipropilsulfamil) benzoico.  Ex.  A  
2935.00.02  Sulfaguanidina o acetil sulfaguanidina.  Ex.  A  
2935.00.03  Clorpropamida.  1 5  B +  
2935.00.04  2-Cloro-5-(1-hidroxi-3-oxo-1-isoindolinil) bencén sulfón amida . 
(Clortalidona).  Ex. A  
2935.00.05  Acetil (p-nitrofenil)sulfanilamida.  Ex.  A  
2935.00.06  NL-(2-Quinoxalinil) sulfanilamida.  Ex.  A  
2935.00.07  Ácido 4-cloro-N-(2-furilmetil)-5-sulfamoilantranílico. (Furose mida).  1 5  C  
2935.00.08  N-(p-Acetilfenilsulfonil)-N'-ciclohexilurea.  1 0  A  
2935.00.09  Sal sódica de 2-benzosulfonamido-5-metoxi-etoxipirimidina.  1 0  A  
2935.00.10  N-4-(2-(5-Cloro-2-metoxibenzamido)-etil)-fenil-sulfonil-N'-cic lohexi­
lurea. (Glibenclamida).  10 A  
2935.00.11  Sulfadimetiloxasol.  Ex.  A  
2935.00.12  O,O-Diisopropilfosforoditioato de N-etilbencensulfonamida.  Ex.  A  
2935.00.13  Sulfacetamida.  Ex.  A  
2935.00.14  Sulfametoxipiridazina.  Ex.  A  
2935.00.15  Sulfanilamidopirimidina.  Ex.  A  
2935.00.16  Sulfatiasol.  Ex.  A  
2935.00.17  Sulfisoxasol y sus derivados de sustitución.  Ex.  A  
2935.00.18  Sulfonamidotiadiazol y sus derivados de sustitución.  Ex.  A  
2935.00.19  Tiazida y sus derivados de sustitución.  1 0  B  
2935.00.20  Tolilsulfonilbutilurea.  1 5  B +  
2935.00.21  Toluensulfonamida.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 799  
Fracción  Descripción  Tasa base  Categoría  
2935.00.22  Sulfanilamidopirazina, sus sales y otros derivados de sustituc ión. Ex.  A  
2935.00.23  Sulfapiridina y sus derivados de sustitución.  1 0  B  
2935.00.24  N-((1-Etil-2-pirrolidinil)metil)-2-metoxi-5-sulf amoilbenzamida . Ex.  A  
2935.00.25  2-Metoxisulfamidobenzoato de etilo.  1 0  A  
2935.00.26  Ácido 3-(aminosulfonil)-5-(butilamino)-4-fenoxibenzoico. (Bume tani­
da). Ex. A  
2935.00.27  (3-N-Butilamino-4-fenoxi-5-sulfonamida)benzoato de butilo.  1 0  B +  
2935.00.28  3-Sulfanilamido-5-metilisoxazol. (Sulfametoxazol).  Ex.  A  
2935.00.29  Ftalilsulfatiazol.  1 0  A  
2935.00.30  Metil-4-aminobencensulfonil carbamato.  Ex.  A  
2935.00.31  Ftalilsulfacetamida.  1 5  A  
2935.00.32  Clorobencensulfonamida.  Ex.  A  
2935.00.33  4-Amino-N-(6-cloro-3-piridazinil) bencén sulfonamida. (Sulfa c loro 
piridazina) y sus sales.  10 B +  
2935.00.34  Sal de sodio de 4-amino-N-(5-metoxi-2-pirimidil)bencensulfonam ida. Ex.  A  
2935.00.35  2-Naftol-6-sulfometiletanolamida.  1 0  A  
2935.00.36  N-(2-(4-((((Ciclohexilamina)carbonil)amino) sulfofenil)fenil)e til)-5- 
metilpirazino carboxamida. (Glipizida).  Ex. A  
2935.00.37  3-(((2-((Aminoiminometil)amino)-4-tiazolín) metil)tio)-N-(amin osul­
fonil) propanimidamida.  Ex. A  
2935.00.99  Los demás.  Ex.  A  
29.36  Provitaminas y vitaminas, naturales o reproducidas por síntesis (incluidos 
los concentrados naturales) y sus derivados utilizados principalmente como 
vitaminas, mezclados o no entre sí o en disoluciones de cualquier clase.  
2936.10  –  Provitaminas sin mezclar.  
2936.10.01  7-Dehidrocolesterol (Provitamina D3) no activado.  Ex.  A  
2936.10.99  Los demás.  1 0  B  
– Vitaminas y sus derivados, sin mezclar:  
2936.21  –  –  Vitaminas A y sus derivados.  
2936.21.01  Vitamina A, en forma de polvo.  Ex.  A  
2936.21.02  Vitamina A acetato, en forma de aceite, en concentraciones igu ales o 
superiores a 2′500,000 U.I. por gramo.  Ex. A  
2936.21.03  Vitamina A, palmitato o propionato, en forma de aceite, en con cen­
traciones iguales o superiores a 1′000,000 U.I. por gramo.  Ex. A  
2936.21.99  Los demás.  1 0  A  
2936.22  –  –  Vitamina B1 y sus derivados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 800  
Fracción  Descripción  Tasa base  Categoría  
2936.22.01  Clorhidrato o mononitrato de tiamina.  Ex.  A  
2936.22.02  Monofosfato de S-benzoiltiamina.  Ex.  A  
2936.22.03  Clorhidrato de tetrahidrofurfurildisulfuro de tiamina.  Ex.  A  
2936.22.99  Los demás.  1 0  B  
2936.23  –  –  Vitamina B2 y sus derivados.  
2936.23.01  Riboflavina o fosfato de riboflavina y su sal sódica.  Ex.  A  
2936.23.02  Vitamina B2 en concentraciones inferiores o iguales a 500,000 U.I. 
por gramo.  Ex. A  
2936.23.99  Los demás.  1 0  B  
2936.24  –  –  Ácido D- o DL-pantoténico (vitamina B3 o vitamina B5) y sus de riva­
dos. 
2936.24.01  Alcohol pantotenílico y sus éteres.  Ex.  A  
2936.24.02  Pantotenato de calcio.  1 5  B  
2936.24.99  Los demás.  1 0  B  
2936.25  –  –  Vitamina B6 y sus derivados.  
2936.25.01  Clorhidrato de piridoxina.  Ex.  A  
2936.25.99  Los demás.  1 0  B  
2936.26  –  –  Vitamina B12 y sus derivados.  
2936.26.01  Vitamina B12 o cobalaminas.  1 5  C  
2936.26.02  5,6-Dimetilbencimidazolilcobamida coenzima.  1 0  A  
2936.26.99  Los demás.  1 0  B  
2936.27  –  –  Vitamina C y sus derivados.  
2936.27.01  Vitamina C y sus sales. (Ácido ascórbico).  Ex.  A  
2936.27.02  Ascorbato de nicotinamida.  Ex.  A  
2936.27.99  Los demás.  1 0  B  
2936.28  –  –  Vitamina E y sus derivados.  
2936.28.01  Vitamina E, en forma de polvo.  Ex.  A  
2936.28.02  Vitamina E y sus sales, en forma de aceite, en concentración s uperior 
al 96 %.  Ex. A  
2936.28.99  Los demás.  1 0  A  
2936.29  –  –  Las demás vitaminas y sus derivados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 801  
Fracción  Descripción  Tasa base  Categoría  
2936.29.01  Ácido fólico.  Ex.  A  
2936.29.02  2-Metil-3-fitil-1,4-naftoquinona.  Ex.  A  
2936.29.03  Ácido nicotínico.  1 5  B  
2936.29.04  Nicotinamida.  1 5  B  
2936.29.05  Vitamina D3.  1 5  B  
2936.29.06  Vitamina H.  Ex.  A  
2936.29.07  Vitamina D2, en concentraciones superiores a 500,000 U.I. por gra­
mo. Ex. A  
2936.29.99  Los demás.  1 0  A  
2936.90  –  Los demás, incluidos los concentrados naturales.  
2936.90.01  Polvo desecado proveniente de la fermentación bacteriana cuya rela­
ción de pureza (cobalaminas totales entre cianocobalaminas) sea  
igual o mayor de 1.05 y cuyo contenido de inertes sea entre 1 %  
y 5 %.  Ex. A  
2936.90.02  Solución oleosa de 710,000 U.I. por gramo de vitamina A y 
98,000 U.I. por gramo de vitamina D3.  Ex. A  
2936.90.99  Los demás.  1 0  A  
29.37  Hormonas, naturales o reproducidas por síntesis; sus derivados utilizados 
principalmente como hormonas; los demás esteroides utilizados principal ­
mente como hormonas.  
2937.10  –  Hormonas del lóbulo anterior de la hipófisis y similares, y su s derivados.  
2937.10.01  Adrenocorticotropina.  Ex.  A  
2937.10.02  Gonadotropinas cérica y menopáusica o coriónica.  Ex.  A  
2937.10.03  Hipofamina o sus ésteres.  Ex.  A  
2937.10.99  Los demás.  Ex.  A  
– Hormonas corticosuprarrenales y sus derivados:  
2937.21  –  –  Cortisona, hidrocortisona, prednisona (dehidrocortisona) y pre dnisolona 
(dehidrohidrocortisona).  
2937.21.01  Cortisona.  Ex.  A  
2937.21.02  Hidrocortisona.  Ex.  A  
2937.21.03  Prednisona (dehidrocortisona).  Ex.  A  
2937.21.04  Prednisolona (dehidrohidrocortisona).  Ex.  A  
2937.21.05  17-Butirato de hidrocortisona.  Ex.  A  
2937.22  –  –  Derivados halogenados de las hormonas corticosuprarrenales.  
2937.22.01  Derivados halogenados de las hormonas corticosuprarrenales.  Ex.  A  
2937.29  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 802  
Fracción  Descripción  Tasa base  Categoría  
2937.29.01  Acetato de 16-beta-metilprednisona.  Ex.  A  
2937.29.02  Metilprednisolona base.  Ex.  A  
2937.29.03  Esteres o sales de la metilprednisolona.  1 5  B +  
2937.29.04  Sales y ésteres de la hidrocortisona.  Ex.  A  
2937.29.05  Androstendiona o androstendiendiona.  Ex.  A  
2937.29.06  Sales y ésteres de la prednisolona.  Ex.  A  
2937.29.99  Los demás.  1 0  B +  
– Las demás hormonas y sus derivados; los demás esteroides utili zados 
principalmente como hormonas:  
2937.91  –  –  Insulina y sus sales.  
2937.91.01  Insulina.  Ex.  A  
2937.91.99  Los demás.  Ex.  A  
2937.92  –  –  Estrógenos y progestógenos.  
2937.92.01  Estrona.  Ex.  A  
2937.92.02  Otros estrógenos equinos.  Ex.  A  
2937.92.03  Estradiol, sus sales y sus ésteres.  1 5  B +  
2937.92.04  Progesterona.  1 5  B +  
2937.92.05  Estriol, sus sales y sus ésteres.  1 5  B +  
2937.92.06  Etisterona.  Ex.  A  
2937.92.07  Acetato de medroxiprogesterona.  1 5  B +  
2937.92.08  Acetato de clormadinona.  1 5  B +  
2937.92.09  Norgestrel.  1 0  A  
2937.92.10  Acetato de megestrol.  1 5  B +  
2937.92.11  Mesterolona.  1 0  B  
2937.92.12  Caproato de gestonorona.  Ex.  A  
2937.92.13  Acetofenido de dihidroxiprogesterona. (Algestona acetofenido).  1 5  B +  
2937.92.14  Nortestosterona, sus sales o sus ésteres.  Ex.  A  
2937.92.15  Alilestrenol.  Ex.  A  
2937.92.16  Hidroxiprogesterona, sus sales y sus ésteres.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 803  
Fracción  Descripción  Tasa base  Categoría  
2937.92.17  Etinilestradiol, sus ésteres metílico o sus ésteres y sales.  1 5  B +  
2937.92.18  Mestranol.  1 5  B +  
2937.92.19  Noretisterona.  1 5  B +  
2937.92.20  Estrenona.  Ex.  A  
2937.92.99  Los demás.  1 0  B +  
2937.99  –  –  Los demás.  
2937.99.01  Hidroxipregnenolona.  Ex.  A  
2937.99.02  Metiltestosterona.  1 5  B +  
2937.99.03  Isoandrosterona.  Ex.  A  
2937.99.04  Flumetasona, sus sales y sus ésteres.  1 5  B  
2937.99.05  Acetato de flurogesterona.  Ex.  A  
2937.99.06  Parametasona, sus sales y sus ésteres.  1 5  A  
2937.99.07  Triamcinolona, su acetonido o sus ésteres.  Ex.  A  
2937.99.08  Metilandrostanolona.  Ex.  A  
2937.99.09  Dexometasona, sus sales y sus ésteres.  Ex.  A  
2937.99.10  Fluorocortolona o sus ésteres.  Ex.  A  
2937.99.11  16,17-Acetonido de 9 alfa-fluoro-21-cloro 11-beta; 16 alfa, 17  alfa- 
trihidroxipregn-4-eno-3,20-diona.  Ex. A  
2937.99.12  17-alfa-Etinil-17-beta hidroxiestra-4-eno. (Linestrenol).  Ex.  A  
2937.99.13  Dipropionato de metandriol.  Ex.  A  
2937.99.14  Metenolona, sus sales y sus ésteres.  Ex.  A  
2937.99.15  Noretindrona, sus sales y sus ésteres.  1 5  B  
2937.99.16  Metilandrostendiol.  1 5  B +  
2937.99.17  Oximetolona.  Ex.  A  
2937.99.18  Tiroglobulina.  Ex.  A  
2937.99.19  Enantato de prasterona.  Ex.  A  
2937.99.20  Epinefrina.  Ex.  A  
2937.99.21  Sal de sodio de la tiroxina.  Ex.  A  
2937.99.22  Acetato de estenbolona.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 804  
Fracción  Descripción  Tasa base  Categoría  
2937.99.23  Acetato de fluperolona.  Ex.  A  
2937.99.24  Desoxicortona, sus sales y sus ésteres.  Ex.  A  
2937.99.25  Testosterona o sus ésteres.  1 5  B +  
2937.99.26  Betametasona, sus sales y sus ésteres.  1 5  B +  
2937.99.27  Estanozolol.  Ex.  A  
2937.99.28  17-beta-Hidroxi-17-metil-2-oxa-5 alfa-androstan-3-ona.  Ex.  A  
2937.99.29  17-alfa-Pregna-2,4-dien-20-ino (2,3-d)-isoxasol-17-ol. (Danazo l). 1 5  B +  
2937.99.30  Clostebol, sus sales o sus ésteres.  1 5  A  
2937.99.31  Undecilenato de boldenona.  Ex.  A  
2937.99.32  Androstanolona.  Ex.  A  
2937.99.33  Dehidroisoandrosterona, sus sales o sus ésteres.  1 5  B +  
2937.99.34  Delmadinona, sus sales o sus ésteres.  1 5  A  
2937.99.35  Dromostanolona, sus sales y sus ésteres.  Ex.  A  
2937.99.36  Epoxipregnenolona.  Ex.  A  
2937.99.37  Fluocinolona, sus sales y sus ésteres.  Ex.  A  
2937.99.38  Fluocinonida.  Ex.  A  
2937.99.39  Pregnenolona, sus sales o sus ésteres.  1 5  B  
2937.99.40  beta Pregnanodiona.  1 0  B  
2937.99.41  21-Etoxicarboniloxi-17-alfa-hidroxi-16-beta-metil-pregna-1,4,9 (11)- 
trieno-3,20-diona.  Ex. A  
2937.99.99  Los demás.  1 0  B +  
29.38  Heterósidos, naturales o reproducidos por síntesis, sus sales, éteres, ésteres 
y demás derivados.  
2938.10  –  Rutósido (rutina) y sus derivados.  
2938.10.01  Rutosido (rutina) y sus derivados.  Ex.  A  
2938.90  –  Los demás.  
2938.90.01  Saponina.  Ex.  A  
2938.90.02  Aloina.  Ex.  A  
2938.90.03  Lanatosido C; o, desacetil lanatosido C.  Ex.  A  
2938.90.04  Digoxina o acetildigoxina.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 805  
Fracción  Descripción  Tasa base  Categoría  
2938.90.05  Asiaticosido.  Ex.  A  
2938.90.06  Complejo de hesperidina.  Ex.  A  
2938.90.07  Tigogenina, hecogenina o sarsapogenina.  Ex.  A  
2938.90.08  Flavonoides (Diosmina y hesperidina).  Ex.  A  
2938.90.99  Los demás.  1 0  B  
29.39  Alcaloides vegetales, naturales o reproducidos por síntesis, sus sales, éte ­
res, ésteres y demás derivados.  
2939.10  –  Alcaloides del opio y sus derivados; sales de estos productos.  
2939.10.01  Papaverina y sus sales.  Ex.  A  
2939.10.02  Diacetilmorfina.  PROH  
2939.10.03  Clorhidrato de etilmorfina.  Ex.  A  
2939.10.04  Morfina.  Ex.  A  
2939.10.05  Tebaína.  Ex.  A  
2939.10.06  Clorhidrato de dihidrocodeinona o bitartrato.  Ex.  A  
2939.10.07  Clorhidrato de morfina o dihidromorfina.  Ex.  A  
2939.10.08  Acetato de morfina.  Ex.  A  
2939.10.09  Sulfato de morfina.  Ex.  A  
2939.10.10  Etilmorfina.  Ex.  A  
2939.10.11  Narcotina.  Ex.  A  
2939.10.12  Clorhidrato o bitartrato de dihidrocodeína.  Ex.  A  
2939.10.13  Clorhidrato de dihidroxicodeinona o bitartrato.  Ex.  A  
2939.10.14  Codeína monohidratada.  Ex.  A  
2939.10.15  Alcaloides del grupo de la morfina.  Ex.  A  
2939.10.16  Fosfato de codeína hemihidratada.  Ex.  A  
2939.10.17  Clorhidrato de dihidromorfinona o hidroxidihidromorfinona.  Ex.  A  
2939.10.18  Clorhidrato de narcotina.  Ex.  A  
2939.10.19  Clorhidrato de dihidroxicodeína.  Ex.  A  
2939.10.20  3-(2-Morfolinoetil)morfina.  Ex.  A  
2939.10.21  Sulfato de codeína.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 806  
Fracción  Descripción  Tasa base  Categoría  
2939.10.99  Los demás.  1 0  B  
– Alcaloides de la quina (chinchona) y sus derivados; sales de e stos pro­
ductos:  
2939.21  –  –  Quinina y sus sales.  
2939.21.01  Quinina y sus sales.  Ex.  A  
2939.29  –  –  Los demás.  
2939.29.99  Los demás.  Ex.  A  
2939.30  –  Cafeína y sus sales.  
2939.30.01  Cafeína.  1 0  B  
2939.30.02  Sales de la cafeína.  Ex.  A  
2939.30.03  Cafeína cruda.  Ex.  A  
– Efedrinas y sus sales:  
2939.41  –  –  Efedrina y sus sales.  
2939.41.01  Efedrina y sus sales.  Ex.  A  
2939.42  –  –  Seudoefedrina (DCI) y sus sales.  
2939.42.01  Seudoefedrina (DCI) y sus sales.  Ex.  A  
2939.49  –  –  Las demás.  
2939.49.01  Clorhidrato de 2-amino-1-fenil-1-propanol.  Ex.  A  
2939.49.99  Las demás.  Ex.  A  
2939.50  –  Teofilina y aminofilina (teofilina-etilendiamina) y sus deriva dos; sales de 
estos productos.  
2939.50.01  Teofilina cálcica.  Ex.  A  
2939.50.02  8-Clorotiofilinato de 2-(benzhidriloxi)-N,N-dimetiletil amina.  Ex.  A  
2939.50.99  Los demás.  1 0  B  
– Alcaloides del cornezuelo del centeno y sus derivados; sales d e estos 
productos:  
2939.61  –  –  Ergometrina (DCI) y sus sales.  
2939.61.01  Ergometrina (DCI) y sus sales.  Ex.  A  
2939.62  –  –  Ergotamina (DCI) y sus sales.  
2939.62.01  Ergotamina (DCI) y sus sales.  Ex.  A  
2939.63  –  –  Ácido lisérgico y sus sales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 807  
Fracción  Descripción  Tasa base  Categoría  
2939.63.01  Ácido lisérgico y sus sales.  Ex.  A  
2939.69  –  –  Los demás.  
2939.69.99  Los demás.  Ex.  A  
2939.70  –  Nicotina y sus sales.  
2939.70.01  Nicotina y sus sales.  Ex.  A  
2939.90  –  Los demás.  
2939.90.01  Atropina.  Ex.  A  
2939.90.02  Tomatina.  Ex.  A  
2939.90.03  Estricnina.  Ex.  A  
2939.90.04  Pilocarpina.  Ex.  A  
2939.90.05  Escopolamina.  Ex.  A  
2939.90.06  Nitrato o clorhidrato de pilocarpina.  Ex.  A  
2939.90.07  Alcaloides de «strychnos», excepto estricnina.  Ex.  A  
2939.90.08  Alcaloides del indol.  Ex.  A  
2939.90.09  Alcaloides de la ipecacuana.  Ex.  A  
2939.90.10  Alcaloides de la purina.  Ex.  A  
2939.90.11  Alcaloides del tropano.  Ex.  A  
2939.90.12  14,15-Dihidro-14-beta-hidroxi-(3 alfa, 16 alfa)-eburnamenin-14 -car­
boxilato de metilo.  Ex. A  
2939.90.13  Sulfato de vincaleucoblastina.  Ex.  A  
2939.90.14  Piperina.  Ex.  A  
2939.90.15  Conina.  Ex.  A  
2939.90.16  Éster 10-metoxi-1,6-dimetilergolina-8-metanol-5-bromo-3-prindi ne 
carboxilato. (Nicergolina).  Ex. A  
2939.90.99  Los demás.  1 0  B  
29.40  Azúcares químicamente puros, excepto de la sacarosa, lactosa, maltosa, 
glucosa y fructosa (levulosa); éteres y ésteres de los azúcares y sus sales, 
excepto los productos de las partidas  29.37 , 29.38  o 29.39 . 
2940.00  Azúcares químicamente puros, excepto de la sacarosa, lactosa, maltosa, 
glucosa y fructosa (levulosa); éteres y ésteres de los azúcares  y sus sales, 
excepto los productos de las partidas 29.37, 29.38 o 29.39.  
2940.00.01  Fosfato de fructosa.  1 0  B  
2940.00.02  Aceto-isobutirato de sacarosa u octacetato de sacarosa.  1 0  B  
2940.00.03  Etil-3,5,6-tri-o-bencil-D-glucofuranosido.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 808  
Fracción  Descripción  Tasa base  Categoría  
2940.00.99  Los demás.  1 0  B  
29.41  Antibióticos.  
2941.10  –  Penicilinas y sus derivados con la estructura del ácido penici lánico; sales 
de estos productos.  
2941.10.01  Bencilpenicilina sódica.  1 5  C  
2941.10.02  Bencilpenicilina potásica.  1 0  B  
2941.10.03  Bencilpenicilina procáina.  1 5  C  
2941.10.04  Fenoximetilpenicilinato de potasio.  Ex.  A  
2941.10.05  N,N'-Dibenciletilendiamino bis. (Bencilpenicilina).  1 5  C  
2941.10.06  Ampicilina y sus sales.  1 5  C  
2941.10.07  3-Fenil-5-metil-4-isoxazolil penicilina sódica.  1 5  B +  
2941.10.08  3-(2,6-diclorofenil)-5-metil-4-isoxazolil penicilina sódica.  1 5  B +  
2941.10.09  Sales de la hetacilina.  Ex.  A  
2941.10.10  Penicilina V benzatina.  1 0  B  
2941.10.11  Hetacilina.  Ex.  A  
2941.10.12  Amoxicilina trihidratada.  1 5  B  
2941.10.13  Epicilina y sus sales.  Ex.  A  
2941.10.99  Los demás.  Ex.  A  
2941.20  –  Estreptomicinas y sus derivados; sales de estos productos.  
2941.20.01  Estreptomicinas y sus derivados; sales de estos productos.  5  B  
2941.30  –  Tetraciclinas y sus derivados; sales de estos productos.  
2941.30.01  Tetraciclina, oxitetraciclina, pirrolidinil-metil-tetraciclina , clortetraci­
clina, y sus sales.  Ex. A  
2941.30.02  Clorhidrato de 6-dimetil-6-deoxi-5-hidroxi-6-metilentetracicli na. Ex.  A  
2941.30.03  7-Cloro-6-demetiltetraciclina. (Demeclociclina); o su clorhidr ato. 1 0  B  
2941.30.99  Los demás.  Ex.  A  
2941.40  –  Cloranfenicol y sus derivados; sales de estos productos.  
2941.40.01  Cloranfenicol y sus derivados; sales de estos productos.  1 0  B  
2941.50  –  Eritromicina y sus derivados; sales de estos productos.  
2941.50.01  Ftalato de eritromicina.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 809  
Fracción  Descripción  Tasa base  Categoría  
2941.50.99  Los demás.  1 0  B  
2941.90  –  Los demás.  
2941.90.01  Espiramicina y sus sales.  Ex.  A  
2941.90.02  Griseofulvina.  5  B  
2941.90.03  Tirotricina.  Ex.  A  
2941.90.04  Rifamicina, rifampicina y sus sales y derivados.  Ex.  A  
2941.90.05  Epicilina y sus sales.  Ex.  A  
2941.90.06  Polimixina, bacitracina o sus sales.  Ex.  A  
2941.90.07  Gramicidina, tioestreptón espectinomicina, viomicina y sus sal es. Ex.  A  
2941.90.08  Kanamicina y sus sales.  Ex.  A  
2941.90.09  Novobiocina, cefalosporina, monensina, pirrolnitrina, sus sale s y 
otros derivados de sustitución excepto monohidrato de cefalexin a. Ex. A  
2941.90.10  Nistatina, amfotericina, pimaricina, sus sales y otros derivad os de 
sustitución.  Ex. A  
2941.90.11  Leucomicina, tilosina, oleandomicina, virginiamicina y sus sal es. Ex.  A  
2941.90.12  Sulfato de neomicina.  Ex.  A  
2941.90.13  Monohidrato de cefalexina.  1 0  B  
2941.90.14  Polvo desecado proveniente de la fermentación bacteriana, cont e­
niendo de 30 a 45 % de kanamicina.  Ex. A  
2941.90.15  Tiamfenicol y sus sales.  Ex.  A  
2941.90.16  Sulfato de gentamicina.  Ex.  A  
2941.90.17  Lincomicina.  1 5  B  
2941.90.18  Amikacina y sus sales.  1 5  C  
2941.90.19  Ácido monohidratado 7-((amino-(4-hidroxi-fenil)acetil)amino)-3 -me­
til-8-oxo-5-tio-1-azobiciclo (4.2.0) oct-2-eno-2-carboxílico. ( Cefadro­
xil). 10 B  
2941.90.99  Los demás.  Ex.  A  
29.42  Los demás compuestos orgánicos.  
2942.00  Los demás compuestos orgánicos.  
2942.00.01  Dimero ceténico de ácidos grasos monocarboxílicos.  1 5  B  
2942.00.99  Los demás.  1 0  B  
30 PRODUCTOS FARMACÉUTICOS.  
30.01  Glándulas y demás órganos para usos opoterápicos, desecados, incluso 
pulverizados; extractos de glándulas o de otros órganos o de sus secrecio ­
nes, para usos opoterápicos; heparina y sus sales; las demás sustancias 
humanas o animales preparadas para usos terapéuticos o profilácticos, no 
expresadas ni comprendidas en otra parte.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 810  
Fracción  Descripción  Tasa base  Categoría  
3001.10  –  Glándulas y demás órganos, desecados, incluso pulverizados.  
3001.10.01  Glándulas y demás órganos, desecados, incluso pulverizados.  Ex.  A  
3001.20  –  Extractos de glándulas o de otros órganos o de sus secreciones . 
3001.20.01  Extracto de hígado.  Ex.  A  
3001.20.02  Otros extractos de glándulas o de otros órganos, excepto lo co m­
prendido en la fracción 3001.20.01.  Ex. A  
3001.20.03  Mucina gástrica en polvo.  Ex.  A  
3001.20.04  Sales biliares.  Ex.  A  
3001.20.99  Los demás.  1 5  B +  
3001.90  –  Las demás.  
3001.90.01  Órganos y tejidos de seres humanos para fines terapéuticos, de  do­
cencia o investigación.  Ex. A  
3001.90.02  Prótesis valvulares cardiacas biológicas.  1 5  C  
3001.90.03  Sustancias óseas.  Ex.  A  
3001.90.04  Fosfolípidos de materia gris cerebral en polvo.  Ex.  A  
3001.90.05  Heparina o heparina sódica.  1 0  B  
3001.90.06  Heparinoide.  Ex.  A  
3001.90.99  Las demás.  1 5  B +  
30.02  Sangre humana; sangre animal preparada para usos terapéuticos, profilác ­
ticos o de diagnóstico; antisueros (sueros con anticuerpos), demás fraccio ­
nes de la sangre y productos inmunológicos modificados, incluso obtenidos 
por proceso biotecnológico; vacunas, toxinas, cultivos de microorganismos 
(excepto las levaduras) y productos similares.  
3002.10  –  Antisueros (sueros con anticuerpos), demás fracciones de la sa ngre y 
productos inmunológicos modificados, incluso obtenidos por proc eso bio­
tecnológico.  
3002.10.01  Sueros, excepto lo comprendido en la fracción 3002.10.02.  2 0  B +  
3002.10.02  Suero antiofídico polivalente.  1 5  B +  
3002.10.03  Globulina humana hiperinmune, excepto lo comprendido en las fr ac­
ciones 3002.10.04 y 05.  15 B +  
3002.10.04  Inmunoglobulina-humana anti Rh.  1 0  B +  
3002.10.05  Gamma globulina de origen humano, excepto lo comprendido en la  
fracción 3002.10.09.  15 B +  
3002.10.06  Plasma humano.  1 5  B +  
3002.10.07  Extracto desproteinizado de sangre de res.  1 0  B +  
3002.10.08  Medicamentos a base de albúmina de sangre humana, no acondicio ­
nados para la venta al por menor.  10 B +  
3002.10.09  Gamma globulina de origen humano liofilizada para administraci ón 
intravenosa.  Ex. A  
3002.10.10  Interferón beta recombinante de células de mamífero o fibrobla stos 
humanos.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 811  
Fracción  Descripción  Tasa base  Categoría  
3002.10.99  Los demás.  1 5  B +  
3002.20  –  Vacunas para la medicina humana.  
3002.20.01  Vacunas microbianas para uso humano, excepto lo especificado e n 
las fracciones 3002.20.02 y 03.  15 B +  
3002.20.02  Vacuna antiestafilocóccica.  1 0  B +  
3002.20.03  Vacuna contra la poliomielitis o vacuna triple: antidiftérica,  antitetá­
nica y anticoquelucha.  15 B +  
3002.20.04  Toxoide tetánico y diftérico con hidróxido de aluminio.  1 5  B +  
3002.20.05  Toxoide tetánico, diftérico y pertúsico con hidróxido de alumi nio. 1 5  B +  
3002.20.06  Vacuna antihepatitis tipo «A» o «B».  2 0  A  
3002.20.07  Vacuna contra la haemophilus tipo «B».  2 0  A  
3002.20.08  Vacuna antineumocócica polivalente.  2 0  A  
3002.20.09  Vacuna contra el sarampión, paroditis y rubéola.  2 0  A  
3002.20.99  Las demás.  1 5  B +  
3002.30  –  Vacunas para la medicina veterinaria.  
3002.30.01  Vacunas antiaftosas.  1 5  A  
3002.30.02  Vacuna porcina, sintomática o hemática estafiloestrepto.  1 5  A  
3002.30.99  Los demás.  1 5  B +  
3002.90  –  Los demás.  
3002.90.01  Cultivos bacteriológicos para inyecciones hipodérmicas o intra veno­
sas o bacilos lácteos liofilizados.  10 B +  
3002.90.02  Antitoxina diftérica.  1 5  B +  
3002.90.99  Los demás.  1 5  B +  
30.03  Medicamentos (excepto los productos de las partidas  30.02 , 30.05  o 30.06 ) 
constituidos por productos mezclados entre sí, preparados para usos tera ­
péuticos o profilácticos, sin dosificar ni acondicionar para la venta al por 
menor.  
3003.10  –  Que contengan penicilinas o derivados de estos productos con l a estructura 
del ácido penicilánico, o estreptomicinas o derivados de estos productos.  
3003.10.01  Que contengan penicilina o derivados de estos productos con la  
estructura del ácido penicilánico, o estreptomicinas o derivado s de 
estos productos.  20 B +  
3003.20  –  Que contengan otros antibióticos.  
3003.20.01  Desinfectantes para boca, oídos, nariz o garganta.  2 0  C  
3003.20.02  Medicamentos a base de dos o más antibióticos, aun cuando cont en­
gan vitaminas u otros productos.  20 B +  
3003.20.99  Los demás.  1 5  B +  
– Que contengan hormonas u otros productos de la partida 29.37, sin anti­
bióticos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 812  
Fracción  Descripción  Tasa base  Categoría  
3003.31  –  –  Que contengan insulina.  
3003.31.01  Soluciones inyectables a base de insulina.  1 5  B +  
3003.31.99  Los demás.  1 5  B +  
3003.39  –  –  Los demás.  
3003.39.01  Anestésicos a base de 2-dietilamino-2,6-acetoxilidida 2 % con 1-no­
radrenalina.  20 B +  
3003.39.99  Los demás.  1 5  B +  
3003.40  –  Que contengan alcaloides o sus derivados, sin hormonas ni otro s produc­
tos de la partida 29.37, ni antibióticos.  
3003.40.01  Preparaciones a base de Cannabis Indica.  PROH  
3003.40.02  Preparaciones a base de acetil morfina o de sus sales o deriva dos. PROH  
3003.40.03  Preparaciones a base de sulfato de vincristina.  1 0  B +  
3003.40.99  Los demás.  1 5  B +  
3003.90  –  Los demás.  
3003.90.01  Preparaciones a base de cal sodada.  2 0  C  
3003.90.02  Solución isotónica, denominado suero glucosado.  1 0  B +  
3003.90.03  Proteínas hidrolizadas.  1 5  B +  
3003.90.04  Tioleico RV 100.  1 0  B  
3003.90.05  Medicamentos a base de vitaminas, o de minerales, o de vitamin as 
con lipotrópicos, o de vitaminas con minerales, en cápsulas de gela­
tina blanda, aun cuando se presentan en sobres tropicalizados.  20 B +  
3003.90.06  Antineurítico a base de enzima proteolítica inyectable.  2 0  B +  
3003.90.07  Antineurítico a base de enzima proteolítica asociado con vitam inas 
B1 y B12, inyectable.  20 B +  
3003.90.08  Insaponificable de aceites de germen de maíz.  1 0  B +  
3003.90.09  Preparación a base de polipéptido inhibidora de calicreína.  1 0  B +  
3003.90.10  Liofilizados a base de 5-etil-5(1-metilbutil)-2-tiobarbiturato  de sodio.  2 0  B +  
3003.90.11  Solución coloidal de polimerizado de gelatinas desintegradas, conte­
niendo además cloruros de sodio, de potasio y de calcio.  10 B +  
3003.90.12  Medicamentos homeopáticos.  1 5  B +  
3003.90.13  Complejo de hidróxido de aluminio, sodio o magnesio y sorbitol . 2 0  B +  
3003.90.14  Polvo formado con leche descremada y dimetil polisiloxano.  1 0  B +  
3003.90.15  Mezcla de glucósidos de adonis, convallaria, oleander y scila.  Ex.  A  
3003.90.16  Únicamente de clostridiopeptidasa.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 813  
Fracción  Descripción  Tasa base  Categoría  
3003.90.17  Iodo-polivinil-pirrolidona, en polvo.  2 0  B +  
3003.90.18  Preparación hidromiscible de vitamina A, D y E.  2 0  B +  
3003.90.19  Premezcla granulada a base de nimodipina (Nimotop).  Ex.  A  
3003.90.20  Premezcla granulada a base de acarbosa (Glucobay).  Ex.  A  
3003.90.99  Los demás.  1 5  B +  
30.04  Medicamentos (excepto los productos de las partidas  30.02 , 30.05  o 30.06 ) 
constituidos por productos mezclados o sin mezclar, preparados para usos 
terapéuticos o profilácticos, dosificados o acondicionados para la venta al 
por menor.  
3004.10  –  Que contengan penicilinas o derivados de estos productos con l a estructura 
del ácido penicilánico, o estreptomicinas o derivados de estos productos.  
3004.10.01  Antibiótico a base de piperacilina sódica.  1 0  B +  
3004.10.99  Los demás.  2 0  B +  
3004.20  –  Que contengan otros antibióticos.  
3004.20.01  A base de ciclosporina.  Ex.  A  
3004.20.02  Medicamento de amplio espectro a base de (-)-(4R,5S,6S)-[[(3S, 5S) 
5-(dimetil carbamoil)-3-pirrolidinil]-6-[(1R)-1-hidroxietil]-4 metil 7- 
oxo-1 azabiciclo [3,2,0] hept-2-ene-2-ácido carboxílico.  Ex. A  
3004.20.03  Antibiótico de amplio espectro a base de mipenem y cilastatina  
sódica (Tienam).  Ex. A  
3004.20.99  Los demás.  2 0  B +  
– Que contengan hormonas u otros productos de la partida 29.37, sin anti­
bióticos:  
3004.31  –  –  Que contengan insulina.  
3004.31.01  Soluciones inyectables.  1 5  B +  
3004.31.99  Los demás.  1 5  B +  
3004.32  –  –  Que contengan hormonas corticosuprarrenales.  
3004.32.01  Que contengan hormonas corticosuprarrenales.  1 5  B +  
3004.39  –  –  Los demás.  
3004.39.01  Anestésicos a base de 2-dietilamino-2',6'-acetoxilidida 2 % co n 1- 
noradrenalina.  20 B +  
3004.39.02  Que contengan somatotropina.  Ex.  A  
3004.39.03  A base de octreotida.  Ex.  A  
3004.39.04  Anestésico a base de 2,6 bis (1 metil etil) fenol, emulsión in yectable 
estéril.  Ex. A  
3004.39.05  Antineoplásico constituido por 6-[0-(1,1-dimetiletil)-D-serina ]-10 de­
glicinamida-2 (amino carbonil) hidrazina, en excipiente biodegr ada­
ble. Ex. A  
3004.39.08  A base de aprotinina, en solución inyectable.  2 0  A  
3004.39.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 814  
Fracción  Descripción  Tasa base  Categoría  
3004.40  –  Que contengan alcaloides o sus derivados, sin hormonas ni otro s produc­
tos de la partida 29.37, ni antibióticos.  
3004.40.01  Preparaciones a base de acetil morfina o de sus sales o deriva dos. PROH  
3004.40.02  Preparaciones a base de Cannabis Indica.  PROH  
3004.40.03  Preparaciones a base de sulfato de vincristina.  1 0  B +  
3004.40.99  Los demás.  1 5  B +  
3004.50  –  Los demás medicamentos que contengan vitaminas u otros product os de la 
partida 29.36.  
3004.50.01  Medicamentos en tabletas de núcleos múltiples y desintegración  re­
tardada.  20 B +  
3004.50.02  Antineuríticos a base de enzima proteolítica asociado con vita minas 
B1 y B12 inyectable.  20 B +  
3004.50.99  Los demás.  2 0  B +  
3004.90  –  Los demás.  
3004.90.01  Preparaciones a base de cal sodada.  2 0  B +  
3004.90.02  Soluciones isotónicas, denominada suero glucosado.  1 0  B +  
3004.90.03  Proteínas hidrolizadas.  1 5  B +  
3004.90.04  Tioleico RV 100.  1 0  B +  
3004.90.05  Emulsión de aceite de soya al 10 % o al 20 %, conteniendo 1.2 % de 
lecitina de huevo, con un pH de 5.5 a 9.0, grasa de 9.0 a 11.0 % y 
glicerol de 19.5 a 24.5 mg/ml.  Ex. A  
3004.90.06  Antineurítico a base de enzima proteolítica inyectable.  2 0  B +  
3004.90.07  Insaponificable de aceite de germen de maíz.  1 0  B +  
3004.90.08  Liofilizados a base de 5-etil-5-(1-metilbutil)-2-tiobarbiturat o de sodio.  2 0  B +  
3004.90.09  Solución coloidal de polimerizado de gelatinas desintegradas, conte­
niendo además cloruros de sodio, de potasio y de calcio.  10 B +  
3004.90.10  Medicamentos homeopáticos.  1 5  B +  
3004.90.11  Complejo de hidróxido de aluminio, sodio o magnesio y sorbitol . 2 0  B +  
3004.90.12  Medicamentos a base de triyodometano, aminobenzoato de butilo,  
aceite esencial de menta y eugenol.  10 B +  
3004.90.13  Medicamentos a base de fluoruro de sodio y glicerina.  2 0  B +  
3004.90.14  Medicamentos en aerosol a base de clorhidrato de tetracaína y amino 
benzoato de etilo.  20 B +  
3004.90.15  Cloruro de etilo.  2 0  B +  
3004.90.16  Medicamentos a base de 1-(3-hidroxi-4-hidroximetilfenil)-2-(te rbuti­
lamino)etanol, en envase aerosol.  20 B +  
3004.90.17  Mezcla de glucósidos de adonis, convallaria, oleander y scila.  1 0  B +  
3004.90.18  Medicamentos en tabletas a base de azathioprine o clorambucil o 
melfalán o busulfán o 6-mercaptopurina.  10 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 815  
Fracción  Descripción  Tasa base  Categoría  
3004.90.19  Soluciones inyectables a base de becilato de atracurio o acycl ovir. 1 0  B +  
3004.90.20  Medicamentos a base de anticuerpos monoclonales.  1 0  A  
3004.90.21  Trinitrato de 1,2,3 propanotriol absorbido en lactosa.  1 0  B +  
3004.90.22  Zidovulina (azidotimidina).  Ex.  A  
3004.90.23  Interferón alfa 2B humano recombinante.  1 5  B +  
3004.90.24  Solución inyectable a base de nimodipino.  Ex.  A  
3004.90.25  Solución inyectable al 0.2 %, a base de ciproflaxino.  Ex.  A  
3004.90.26  Grageas de liberación prolongada o tabletas de liberación inst antánea, 
ambas a base de nisoldipina.  Ex. A  
3004.90.27  A base de saquinavir.  Ex.  A  
3004.90.28  Tabletas a base de anastrazole.  Ex.  A  
3004.90.29  Tabletas a base de bicalutamida.  Ex.  A  
3004.90.30  Tabletas a base de quetiapina.  Ex.  A  
3004.90.31  Anestésico a base de desflurane.  Ex.  A  
3004.90.32  Tabletas a base de zafirlukast.  Ex.  A  
3004.90.33  Óvulos a base de dino prostona.  Ex.  A  
3004.90.34  Tabletas a base de zolmitriptán.  Ex.  A  
3004.90.35  A base de sulfato de indinavir.  Ex.  A  
3004.90.36  A base de finasteride.  Ex.  A  
3004.90.37  Tabletas de liberación prolongada, a base de nifedipino.  Ex.  A  
3004.90.38  A base de octacosanol.  Ex.  A  
3004.90.40  A base de orlistat.  2 0  A  
3004.90.41  A base de zalcitabina, en comprimidos.  2 0  A  
3004.90.42  A base de isotretinoína, cápsulas.  2 0  A  
3004.90.43  Solución oftálmica a base de: norfloxacina, de maleato de timo lol y 
clorhidrato de pilocarpina; clorhidrato de dorzolamida, maleato  de 
timolol con gelán.  20 A  
3004.90.44  A base de famotidina, en tabletas u obleas liofilizadas.  2 0  A  
3004.90.45  A base de montelukast sódico o de benzoato de rizatriptán, en ta­
bletas.  20 A  
3004.90.46  A base de etofenamato, en solución inyectable.  2 0  A  
3004.90.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 816  
Fracción  Descripción  Tasa base  Categoría  
30.05  Guatas, gasas, vendas y artículos análogos (por ejemplo: apósitos, espara ­
drapos, sinapismos), impregnados o recubiertos de sustancias farmacéuti ­
cas o acondicionados para la venta al por menor con fines médicos, qui ­
rúrgicos, odontológicos o veterinarios.  
3005.10  –  Apósitos y demás artículos, con una capa adhesiva.  
3005.10.01  Tafetán engomado o venditas adhesivas.  2 0  B +  
3005.10.02  Apósitos de tejido cutáneo de porcino, liofilizados.  1 0  A  
3005.10.99  Los demás.  2 0  A  
3005.90  –  Los demás.  
3005.90.01  Algodón absorbente o gasas, con sustancias medicinales.  2 0  C  
3005.90.02  Vendas elásticas.  2 0  C  
3005.90.03  Hojas o bandas de materias plásticas artificiales esterilizada s para el 
tratamiento de quemaduras.  20 A  
3005.90.99  Los demás.  2 0  C  
30.06  Preparaciones y artículos farmacéuticos a que se refiere la Nota 4 de este 
Capítulo.  
3006.10  –  Catguts estériles y ligaduras estériles similares, para sutura s quirúrgicas y 
adhesivos estériles para tejidos orgánicos utilizados en cirugí a para cerrar 
heridas; laminarias estériles; hemostáticos reabsorbibles estér iles para ci­
rugía u odontología.  
3006.10.01  Catgut u otras ligaduras estériles, para suturas quirúrgicas c on diá­
metro igual o superior a 0.10 mm, sin exceder de 0.80 mm, excep to a 
base de polímeros del ácido glicólico y/o ácido láctico.  10 C  
3006.10.02  Catgut u otras ligaduras estériles, excepto lo comprendido en la 
fracción 3006.10.01.  10 C  
3006.10.99  Los demás.  2 0  C  
3006.20  –  Reactivos para la determinación de los grupos o de los factore s sanguí­
neos.  
3006.20.01  Reactivos hemoclasificadores.  1 5  C  
3006.20.99  Los demás.  2 0  C  
3006.30  –  Preparaciones opacificantes para exámenes radiológicos; reacti vos de diag­
nóstico concebidos para usar en el paciente.  
3006.30.01  Reactivos para diagnóstico concebidos para su empleo sobre el pa­
ciente.  15 A  
3006.30.02  Complejos estanosos liofilizados a base de: pirofosfato de sod io, 
fitato de calcio, albúmina humana, calcio trisódico, difosfonat o de 
metileno y glucoheptonato de calcio, solución al 28 % en yodo d e la 
sal meglumina del ácido iocármico.  10 C  
3006.30.99  Los demás.  2 0  C  
3006.40  –  Cementos y demás productos de obturación deltal; deltal; cemen tos para la 
refección de los huesos  
3006.40.01  Preparaciones para obturación dental a base de resinas acrílic as. 1 5  C  
3006.40.02  Preparaciones de metales preciosos para obturación dental.  2 0  C  
3006.40.03  Cera para cirugía de huesos, a base de cera natural de abeja.  1 0  A  
3006.40.99  Los demás.  2 0  A  
3006.50  –  Botiquines equipados para primeros auxilios.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 817  
Fracción  Descripción  Tasa base  Categoría  
3006.50.01  Botiquines equipados para primeros auxilios.  2 0  C  
3006.60  –  Preparaciones químicas anticonceptivas a base de hormonas o de  esper­
micidas.  
3006.60.01  Preparaciones químicas anticonceptivas a base de hormonas o de  
espermicidas.  20 C  
31 ABONOS.  
31.01  Abonos de origen animal o vegetal, incluso mezclados entre sí o tratados 
químicamente; abonos procedentes de la mezcla o del tratamiento químico 
de productos de origen animal o vegetal.  
3101.00  Abonos de origen animal o vegetal, incluso mezclados entre sí o tratados 
químicamente; abonos procedentes de la mezcla o del tratamiento  químico 
de productos de origen animal o vegetal.  
3101.00.01  Abonos de origen animal o vegetal, incluso mezclados entre sí o 
tratados químicamente; abonos procedentes de la mezcla o del tr ata­
miento químico de productos de origen animal o vegetal.  Ex. A  
31.02  Abonos minerales o químicos nitrogenados.  
3102.10  –  Urea, incluso en disolución acuosa.  
3102.10.01  Urea, incluso en disolución acuosa.  Ex.  A  
– Sulfato de amonio; sales dobles y mezclas entre sí de sulfato de amonio y 
nitrato de amonio:  
3102.21  –  –  Sulfato de amonio.  
3102.21.01  Sulfato de amonio.  Ex.  A  
3102.29  –  –  Las demás.  
3102.29.99  Las demás.  Ex.  A  
3102.30  –  –  Nitrato de amonio, incluso en disolución acuosa.  
3102.30.01  Nitrato de amonio, concebido exclusivamente para uso agrícola.  Ex.  A  
3102.30.99  Los demás.  1 0  B +  
3102.40  –  Mezclas de nitrato de amonio con carbonato de calcio o con otr as materias 
inorgánicas sin poder fertilizante.  
3102.40.01  Mezclas de nitrato de amonio con carbonato de calcio o con otr as 
materias inorgánicas sin poder fertilizante.  Ex. A  
3102.50  –  Nitrato de sodio.  
3102.50.01  Nitrato de sodio.  Ex.  A  
3102.60  –  Sales dobles y mezclas entre sí de nitrato de calcio y nitrato  de amonio.  
3102.60.01  Sales dobles y mezclas entre sí de nitrato de calcio y nitrato  de 
amonio.  Ex. A  
3102.70  –  Cianamida cálcica.  
3102.70.01  Cianamida cálcica.  Ex.  A  
3102.80  –  Mezclas de urea con nitrato de amonio en disolución acuosa o a moniacal.  
3102.80.01  Mezclas de urea con nitrato de amonio en disolución acuosa o a mo­
niacal.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 818  
Fracción  Descripción  Tasa base  Categoría  
3102.90  –  Los demás, incluidas las mezclas no comprendidas en las subpar tidas 
precedentes.  
3102.90.99  Los demás, incluidas las mezclas no comprendidas en las subpar tidas 
precedentes.  Ex. A  
31.03  Abonos minerales o químicos fosfatados.  
3103.10  –  Superfosfatos.  
3103.10.01  Superfosfatos.  Ex.  A  
3103.20  –  Escorias de desfosforación.  
3103.20.01  Escorias de desfosforación.  Ex.  A  
3103.90  –  Los demás.  
3103.90.99  Los demás.  Ex.  A  
31.04  Abonos minerales o químicos potásicos.  
3104.10  –  Carnalita, silvinita y demás sales de potasio naturales, en br uto. 
3104.10.01  Carnalita, silvinita y demás sales de potasio naturales, en br uto. Ex.  A  
3104.20  –  Cloruro de potasio.  
3104.20.01  Cloruro de potasio.  Ex.  A  
3104.30  –  Sulfato de potasio.  
3104.30.01  Sulfato de potasio, grado reactivo.  Ex.  A  
3104.30.99  Los demás.  Ex.  A  
3104.90  –  Los demás.  
3104.90.99  Los demás.  Ex.  A  
31.05  Abonos minerales o químicos, con dos o tres de los elementos fertilizantes: 
nitrógeno, fósforo y potasio; los demás abonos; productos de este Capítulo 
en tabletas o formas similares o en envases de un peso bruto inferior o 
igual a 10 kg.  
3105.10  –  Productos de este Capítulo en tabletas o formas similares o en  envases de 
un peso bruto inferior o igual a 10 kg.  
3105.10.01  Productos de este Capítulo en tabletas o formas similares en e nvases 
de peso bruto inferior o igual a 10 kg.  Ex. A  
3105.20  –  Abonos minerales o químicos con los tres elementos fertilizant es: nitró­
geno, fósforo y potasio.  
3105.20.01  Abonos minerales o químicos con los tres elementos fertilizant es: 
nitrógeno, fósforo y potasio.  Ex. A  
3105.30  –  Hidrogenoortofosfato de diamonio (fosfato diamónico).  
3105.30.01  Hidrogenoortofosfato de diamonio (fosfato diamónico).  Ex.  A  
3105.40  –  Dihidrogenoortofosfato de amonio (fosfato monoamónico), inclus o mez­
clado con el hidrogenoortofosfato de diamonio (fosfato diamónic o). ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 819  
Fracción  Descripción  Tasa base  Categoría  
3105.40.01  Dihidrogenoortofosfato de amonio (fosfato monoamónico), inclus o 
mezclado con el hidrogenoortofosfato de diamonio (fosfato diamó ni­
co). Ex. A  
– Los demás abonos minerales o químicos con los dos elementos fe rtilizan­
tes: nitrógeno y fósforo:  
3105.51  –  –  Que contengan nitratos y fosfatos.  
3105.51.01  Que contengan nitratos y fosfatos.  Ex.  A  
3105.59  –  –  Los demás.  
3105.59.99  Los demás.  Ex.  A  
3105.60  –  Abonos minerales o químicos con los dos elementos fertilizante s: fósforo 
y potasio.  
3105.60.01  Abonos minerales o químicos con los dos elementos fertilizante s: 
fósforo y potasio.  Ex. A  
3105.90  –  Los demás.  
3105.90.01  Nitrato sódico potásico.  Ex.  A  
3105.90.02  Sulfato de manganeso, con un contenido inferior o igual al 25 % de 
otros sulfatos.  Ex. A  
3105.90.99  Los demás.  Ex.  A  
32 EXTRACTOS CURTIENTES TINTÓREOS; TANINOS Y SUS DERIVADOS; 
PIGMENTOS Y DEMÁS MATERIAS COLORANTES; PINTURAS Y BARNICES; 
MÁSTIQUES; TINTAS.  
32.01  Extractos curtientes de origen vegetal; taninos y sus sales, éteres, ésteres y 
demás derivados.  
3201.10  –  Extracto de quebracho.  
3201.10.01  Extracto de quebracho.  1 0  A  
3201.20  –  Extracto de mimosa (acacia).  
3201.20.01  Extracto de mimosa (acacia).  1 0  C  
3201.90  –  Los demás.  
3201.90.01  Extracto de roble o de castaño.  1 0  A  
3201.90.99  Los demás.  1 0  A  
32.02  Productos curtientes orgánicos sintéticos; productos curtientes inorgánicos; 
preparaciones curtientes, incluso con productos curtientes naturales; pre ­
paraciones enzimáticas para precurtido.  
3202.10  –  Productos curtientes orgánicos sintéticos.  
3202.10.01  Productos curtientes orgánicos sintéticos.  2 0  C  
3202.90  –  Los demás.  
3202.90.99  Los demás.  2 0  C  
32.03  Materias colorantes de origen vegetal o animal (incluidos los extractos 
tintóreos, excepto los negros de origen animal), aunque sean de constitu ­
ción química definida; preparaciones a que se refiere la Nota 3 de este 
Capítulo a base de materias colorantes de origen vegetal o animal.  
3203.00  Materias colorantes de origen vegetal o animal (incluidos los extractos 
tintóreos, excepto los negros de origen animal), aunque sean de  constitución 
química definida; preparaciones a que se refiere la Nota 3 de e ste Capítulo a 
base de materias colorantes de origen vegetal o animal.  
3203.00.01  Rojo natural 4(75470), rojo natural 7, negro natural 2(75290).  5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 820  
Fracción  Descripción  Tasa base  Categoría  
3203.00.99  Los demás.  1 0  C  
32.04  Materias colorantes orgánicas sintéticas, aunque sean de constitución quí ­
mica definida; preparaciones a que se refiere la Nota 3 de este Capítulo a 
base de materias colorantes orgánicas sintéticas; productos orgánicos sin ­
téticos del tipo de los utilizados para el avivado fluorescente o como lumi ­
nóforos, aunque sean de constitución química definida.  
– Materias colorantes orgánicas sintéticas y preparaciones a que  se refiere la 
Nota 3 de este Capítulo a base de dichas materias colorantes:  
3204.11  –  –  Colorantes dispersos y preparaciones a base de estos colorante s. 
3204.11.01  Colorantes dispersos.  1 5  C  
3204.11.02  Colorantes dispersos con los siguientes números de «Colour Ind ex»: 
amarillo 82; azul: 7(62500), 54, 288; rojo: 11(62015), 288, 356 ; 
violeta: 57.  5 A  
3204.11.99  Los demás.  Ex.  A  
3204.12  –  –  Colorantes ácidos, incluso metalizados, y preparaciones a base  de estos 
colorantes; colorantes mordientes y preparaciones a base de est os colo­
rantes.  
3204.12.01  Colorantes ácidos con los siguientes números de «Colour Index» : 
azul: 6(17185), 9(42090), 40(62125), 72, 90(42655), 154, 
157,158(14880), 158: 2(148.80 o 15050), 171, 182, 185, 193(1570 7), 
199, 225, 227, 230, 239, 243, 245, 250, 252, 258, 280, 284, 288 , 
296, 314, 317, 349; naranja: 20(14600), 28(16240), 59, 74(18745 ), 
80, 82, 85, 86, 89, 94, 102, 127, 142, 144, 154, 162,168; negro : 58, 
60(18165), 64, 88, 124(15900), 131, 132, 150, 170, 177, 188, 20 7, 
211, 218, 222; rojo: 5(14905), 14(14720), 33(17200), 35(18065),  
52(45100), 57, 60(16645), 63, 87(45380), 97(22890), 99(23285), 
104(26420), 110(18020), 111(23266), 128(24125), 130, 131, 
155(18130), 183(18800), 194, 195, 211, 216, 217, 225, 226, 227,  
251, 253, 260, 262, 279, 281, 315, 330, 331, 359, 362, 383, 399 , 
403, 404, 405, 407, 423; verde: 12(13425), 16(44025), 25(61570) , 
27(61580), 28, 40, 43, 60, 73, 82, 91, 104, 106; violeta: 3(165 80), 
17(42650), 31, 48, 49(42640), 54, 64, 74, 90(18762), 109, 121, 126, 
128, 150; amarillo: 38(25135), 54(19010), 99(13900), 103  Ex. A  
3204.12.02  Colorantes ácidos, excepto lo comprendido en la fracción 
3204.12.01.  15 C  
3204.12.03  Amarillos mordientes: 5(14130), 8(18821), 10(14010), 30(18710) , 
32(14100), 55, 59, 64; azules mordientes: 7(17940), 49, cafés m or­
dientes: 1(20110), 19(14250), 86; naranjas mordientes: 5, 8, 
29(18744), 41, 46; negros mordientes: 3(14640), 32, 44, 75,90; rojos 
mordientes: 17(18750), 56, 81, 82, 83, 84; 94(18841); verde mor ­
diente: 29; violeta mordiente: 60.  5 C  
3204.12.04  Colorantes mordientes excepto lo comprendido en la fracción 
3204.12.03.  15 A  
3204.12.99  Los demás.  Ex.  A  
3204.13  –  –  Colorantes básicos y preparaciones a base de estos colorantes.  
3204.13.01  Colorantes básicos.  1 5  C  
3204.13.02  Amarillo: 2(41000), 40; azul: 7(42595), 9(52015), 26(44045); r ojo: 
1(45160); violeta 3(42555), 10(45170), 14(42510).  Ex. A  
3204.13.99  Los demás.  Ex.  A  
3204.14  –  –  Colorantes directos y preparaciones a base de estos colorantes . ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 821  
Fracción  Descripción  Tasa base  Categoría  
3204.14.01  Amarillos directos: 33(29020), 68, 69(25340), 93, 95, 96; azul es 
directos: 77, 84(23160), 90, 106(51300), 126(34010), 159(35775) , 
171, 211, 225, 230(22455), 251; cafés directos: 59(22345), 97, 
106, 116, 157, 169, 170, 172, 200, 212; naranjas directos: 1(22 370, 
223.75 y 22430), 107; negros directos: 94, 97(35818), 117, 
122(36250); rojos directos: 9, 26(29190), 31(29100), 63, 75(253 80), 
155(25210), 173(29290), 184, 221, 223; 236, 254; verdes directo s: 
26(34045), 27, 28(14155), 30, 35, 59(34040), 67, 69; violetas d irec­
tos: 1(22570), 9(27885), 12(22550), 47(25410), 48(29125), 
51(27905), 66(29120), 93.  5 A  
3204.14.02  Colorantes directos, excepto lo comprendido en la fracción 
3204.14.01.  15 C  
3204.14.99  Los demás.  Ex.  A  
3204.15  –  –  Colorantes a la tina o a la cuba (incluidos los utilizables di rectamente 
como colorantes pigmentarios) y preparaciones a base de estos c oloran­
tes. 
3204.15.01  Azul a la cuba: 1(73000); azul a la cuba reducido: 1(73001), 
43(53630); azul a la cuba solubilizado: 1(73002).  15 C  
3204.15.99  Los demás.  Ex.  A  
3204.16  –  –  Colorantes reactivos y preparaciones a base de estos colorante s. 
3204.16.01  Amarillos reactivos: 2, 3, 4, 7, 12, 15, 22, 25, 46, 71; azule s reac­
tivos: 4(61205), 28, 40, 55, 57, 59, 82, 97, 168; naranjas reac tivos: 1, 
4, 13, 14, 16, 60, 70, 86; negros reactivos: 5, 8, 11; rojos re activos: 
2, 4(18105), 5, 11, 21, 31, 40, 77, 174.  15 A  
3204.16.99  Los demás.  Ex.  A  
3204.17  –  –  Colorantes pigmentarios y preparaciones a base de estos colora ntes. 
3204.17.01  Pigmentos amarillos: 24(70600), 93, 94, 95, 96, 97, 108(68420) , 
109, 110, 112, 120, 128, 129, 138, 139, 147, 151, 154, 155, 156 , 
173, 179, 183, pigmentos cafés: 22, 23, 25: pigmentos naranjas:  31, 
34(21115), 36, 38, 43(71105), 48, 49, 60, 61, 65, 66, pigmentos  
rojos: 37(21205), 38(21120), 88(73312), 122, 123(71140), 144, 
148, 149, 166, 170, 175, 176, 177, 178, 179(71130), 181(73360),  
185, 188, 202, 206, 207, 208, 214, 216, 220, 221, 222, 223, 224 , 
242, 247, 248, pigmentos violetas: 19(46500), 23(51319), 31(600 10), 
32, 37, 42, pigmentos azules: 18(42770:1), 19(42750:1), 60(6980 0), 
61(42765:1), 66(73000).  Ex. A  
3204.17.02  Pigmentos, excepto lo comprendido en la fracción 3204.17.01.  1 5  C  
3204.17.99  Los demás.  Ex.  A  
3204.19  –  –  Las demás, incluidas las mezclas de materias colorantes de var ias de las 
subpartidas 3204.11 a 3204.19.  
3204.19.01  Amarillos solventes: 45, 47, 83, 98, 144, 145, 163; cafés solv entes: 
28, 43, 44, 45, 50; negros solventes: 3 (26150), 27, 29, 35 (12 1.95 y 
12197), 45; rojos solventes: 8, 12, 18, 49 (45170:1), 86, 90:1,  91, 92, 
111 (60505), 122, 124, 127, 132, 135, 218; azules solventes: 38 , 49 
(50315), 68 (61110), 122, verde solvente: 5 (59075); naranjas s ol­
ventes: 41, 54, 60, 62, 63.  Ex. A  
3204.19.02  Colorantes solventes,excepto lo comprendido en la fracción 
3204.19.01.  15 A  
3204.19.03  Azul al azufre: 1(53235), 3(53235), 7(53440), 13(53450); azul al 
azufre leuco: 1(53235), 3(53235), 7(53440), 13(53450), 19; café  al 
azufre: 10(53055), 14(53246); negro al azufre: 1(53185); negro al 
azufre leuco: 1(53185), 2(53195), 18; rojo al azufre: 5(53830);  rojo 
al azufre leuco: 5(53830), 10(53228).  15 B +  
3204.19.04  Colorantes al azufre, excepto lo comprendido en la fracción 
3204.19.03.  5 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 822  
Fracción  Descripción  Tasa base  Categoría  
3204.19.99  Los demás.  Ex.  A  
3204.20  –  Productos orgánicos sintéticos del tipo de los utilizados para  el avivado 
fluorescente.  
3204.20.01  Agentes de blanqueo óptico fijables sobre fibra, correspondien tes al 
grupo de «Colour Index» de los abrillantadores fluorescentes: 1 35, 
140, 162:1, 179, 179+371, 184, 185, 236, 238, 291, 311, 313, 31 5, 
329, 330, 340, 352, 363, 367+372, 373, 374, 374:1, 376, 378, 38 1 y 
393. Ex. A  
3204.20.02  Productos orgánicos sintéticos de la clase de los utilizados c omo 
«luminóforos».  Ex. A  
3204.20.03  Agentes de blanqueo óptico fijables sobre fibra, derivados del  ácido 
diaminoestilbencén disulfónico.  10 C  
3204.20.99  Los demás.  1 5  B +  
3204.90  –  Los demás.  
3204.90.01  Colorantes para alimentos: amarillo: 3(15985), 4(19140); rojo:  
3(14720), 7(16255), 9(16185), 17.  15 C  
3204.90.02  Preparación a base del éster etílico del ácido beta-8-apocarot enoico.  1 5  C  
3204.90.03  Preparación a base de cantaxantina.  1 5  C  
3204.90.04  Caroteno.  5  C  
3204.90.05  Tintes fugaces.  5  A  
3204.90.06  Pigmentos dispersos en polipropileno en una concentración de 2 5 a 
50 %, con índice de fluidez de 30 a 45 g/10 minutos y tamaño de  
pigmento de 3 a 5 micras.  5 B +  
3204.90.99  Los demás.  1 0  C  
32.05  Lacas colorantes; preparaciones a que se refiere la Nota 3 de este Capítulo 
a base de lacas colorantes.  
3205.00  Lacas colorantes; preparaciones a que se refiere la Nota 3 de este Capítulo a 
base de lacas colorantes.  
3205.00.01  En forma de dispersiones concentradas en acetato de celulosa, utili­
zables para colorear en la masa.  10 B +  
3205.00.02  Lacas de aluminio en polvo o en dispersión: amarillo 3(15985),  
4(19140); azul 1(73015), 2(42090); rojo 7(16255), 9: 1(16135:1) , 
14:1(45430:1).  15 C  
3205.00.99  Los demás.  1 5  C  
32.06  Las demás materias colorantes; preparaciones a que se refiere la Nota 3 de 
este Capítulo, excepto las de las partidas  32.03 , 32.04  o 32.05 ; productos 
inorgánicos del tipo de los utilizados como luminóforos, aunque sean de 
constitución química definida.  
– Pigmentos y preparaciones a base de dióxido de titanio:  
3206.11  –  –  Con un contenido de dióxido de titanio superior o igual al 80 % en peso, 
calculado sobre materia seca.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 823  
Fracción  Descripción  Tasa base  Categoría  
3206.11.01  Con un contenido de dióxido de titanio superior o igual al 80 % en 
peso, calculado sobre materia seca.  15 C  
3206.19  –  –  Los demás.  
3206.19.99  Los demás.  1 5  A  
3206.20  –  Pigmentos y preparaciones a base de compuestos de cromo.  
3206.20.01  Pigmento amarillo 34, 36; Pigmento rojo 104; Pigmento verde 15 , 
17; Pigmento naranja 21.  15 C  
3206.20.02  Pigmentos y preparaciones a base de compuestos de cromo, excep to 
lo comprendido en la fracción 3206.20.01.  15 C  
3206.30  –  Pigmentos y preparaciones a base de compuestos de cadmio.  
3206.30.01  Pigmentos y preparaciones a base de compuestos de cadmio.  1 5  C  
– Las demás materias colorantes y las demás preparaciones:  
3206.41  –  –  Ultramar y sus preparaciones.  
3206.41.01  Azul de ultramar.  Ex.  A  
3206.41.99  Los demás.  1 5  C  
3206.42  –  –  Litopón y demás pigmentos y preparaciones a base de sulfuro de  cinc.  
3206.42.01  Mezcla de sulfato de bario y sulfuro de cinc, aún cuando conte nga 
óxido de titanio.  5 A  
3206.42.99  Los demás.  1 5  A  
3206.43  –  –  Pigmentos y preparaciones a base de hexacianoferratos (ferroci anuros o 
ferricianuros).  
3206.43.01  Pigmento azul 27.  1 5  C  
3206.43.99  Los demás.  1 5  C  
3206.49  –  –  Las demás.  
3206.49.01  En forma de dispersiones concentradas en acetato de celulosa, utili­
zables para colorear en la masa.  10 C  
3206.49.02  En forma de dispersiones concentradas de polietileno, utilizab les para 
colorear en la masa.  10 C  
3206.49.03  Pigmentos dispersos en polipropileno en una concentración de 2 5 a 
50 %, con índice de fluidez de 30 a 45 g/10 minutos y tamaño de l 
pigmento de 3 a 5 micras.  10 C  
3206.49.99  Las demás.  1 5  A  
3206.50  –  Productos inorgánicos del tipo de los utilizados como luminófo ros. 
3206.50.01  Polvos para tubos fluorescentes.  1 5  A  
3206.50.02  Polvos fluorescentes para tubos de rayos catódicos, anuncios l umi­
nosos, lámparas de vapor de mercurio o luz mixta, excepto lo co m­
prendido en la fracción 3206.50.01.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 824  
Fracción  Descripción  Tasa base  Categoría  
3206.50.99  Los demás.  1 5  A  
32.07  Pigmentos, opacificantes y colores preparados, composiciones vitrificables, 
engobes, abrillantadores (lustres) líquidos y preparaciones similares, del 
tipo de los utilizados en cerámica, esmaltado o en la industria del vidrio; 
frita de vidrio y demás vidrios, en polvo, gránulos, copos o escamillas.  
3207.10  –  Pigmentos, opacificantes y colores preparados y preparaciones similares.  
3207.10.01  Opacificantes para esmaltes cerámicos cuya composición básica sea: 
anhídrido antimonioso 36.4 %, óxido de titanio 29.1 %, óxido de  
calcio 26.6 %, fluoruro de calcio 3.5 % y óxido de silicio 4.4 %. 10 A  
3207.10.99  Los demás.  1 5  A  
3207.20  –  Composiciones vitrificables, engobes y preparaciones similares . 
3207.20.01  Esmaltes cerámicos a base de borosilicatos metálicos.  1 5  A  
3207.20.99  Los demás.  1 5  A  
3207.30  –  Abrillantadores (lustres) líquidos y preparaciones similares.  
3207.30.01  Abrillantadores (lustres) líquidos y preparaciones similares.  1 5  A  
3207.40  –  Frita de vidrio y demás vidrios, en polvo, gránulos, copos o e scamillas.  
3207.40.01  Vidrio en polvo o gránulos.  1 0  C  
3207.40.02  Vidrio en escamillas, aun cuando estén coloreadas o plateadas.  1 0  A  
3207.40.99  Los demás.  1 5  A  
32.08  Pinturas y barnices a base de polímeros sintéticos o naturales modificados, 
dispersos o disueltos en un medio no acuoso; disoluciones definidas en la 
Nota 4 de este Capítulo.  
3208.10  –  A base de poliésteres.  
3208.10.01  Pinturas o barnices.  1 5  C  
3208.10.99  Los demás.  1 5  C  
3208.20  –  A base de polímeros acrílicos o vinílicos.  
3208.20.01  Pinturas o barnices, excepto lo comprendido en la fracción 
3208.20.02.  15 C  
3208.20.02  Barnices o lacas a base de resinas catiónicas de dimetilaminoe tilme­
tacrilato o a base de resinas aniónicas del ácido metacrílico r eaccio­
nadas con ésteres del ácido metacrílico.  15 A  
3208.20.99  Los demás.  1 5  C  
3208.90  –  Los demás.  
3208.90.01  En pasta gris o negra, catódica o anódica dispersa en resinas epo­
xiaminadas y/o olefinas modificadas.  10 A  
3208.90.99  Los demás.  1 5  C  
32.09  Pinturas y barnices a base de polímeros sintéticos o naturales modificados, 
dispersos o disueltos en un medio acuoso.  
3209.10  –  A base de polímeros acrílicos o vinílicos.  
3209.10.01  Barnices o lacas a base de resinas catiónicas de dimetilaminoe tilme­
tacrilato o a base, de resinas aniónicas del ácido metacrílico reaccio­
nadas con ésteres del ácido metacrílico.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 825  
Fracción  Descripción  Tasa base  Categoría  
3209.10.99  Los demás.  1 5  C  
3209.90  –  Los demás.  
3209.90.01  Barniz grado farmacéutico a base de goma laca purificada al 60  % en 
alcohol etílico.  10 A  
3209.90.99  Los demás.  1 5  A  
32.10  Las demás pinturas y barnices; pigmentos al agua preparados del tipo de 
los utilizados para el acabado del cuero.  
3210.00  Las demás pinturas y barnices; pigmentos al agua preparados de l tipo de los 
utilizados para el acabado del cuero.  
3210.00.01  Barnices para la impresión de billetes de banco, cuando se imp orten 
por el Banco de México.  10 A  
3210.00.02  Dispersiones de pigmentos nacarados o perlescentes a base de c ris­
tales de carbonato de plomo, con un contenido de sólidos igual o 
inferior al 65 %.  15 A  
3210.00.03  Dispersiones de pigmentos nacarados o perlescentes a base de c ris­
tales de carbonato de plomo, superior a 85 %, en sólidos fijos a 100 
grados centígrados.  10 A  
3210.00.04  Pinturas a base de grafito artificial, cuya propiedad es impar tir resis­
tencia eléctrica.  10 A  
3210.00.99  Los demás.  1 5  C  
32.11  Secativos preparados.  
3211.00  Secativos preparados.  
3211.00.01  Para la impresión de billetes de banco, cuando se importe por el 
Banco de México.  10 B  
3211.00.99  Los demás.  1 5  B  
32.12  Pigmentos (incluidos el polvo o escamillas metálicos) dispersos en medios 
no acuosos, líquidos o en pasta, del tipo de los utilizados para la fabrica ­
ción de pinturas; hojas para el marcado a fuego; tintes y demás materias 
colorantes presentados en formas o en envases para la venta al por menor.  
3212.10  –  Hojas para el marcado a fuego.  
3212.10.01  Hojas para el marcado a fuego.  1 5  B  
3212.90  –  Los demás.  
3212.90.01  Pigmentos de aluminio, molidos, mezclados íntimamente en un me ­
dio, no hojeables (« non-leafing ») utilizables para la fabricación de 
pinturas.  10 A  
3212.90.02  Pastas de aluminio hojeables (« leafing »). 1 5  B  
3212.90.99  Los demás.  1 5  B  
32.13  Colores para la pintura artística, la enseñanza, la pintura de carteles, para 
matizar o para entretenimiento y colores similares, en pastillas, tubos, 
botes, frascos o en formas o envases similares.  
3213.10  –  Colores en surtidos.  
3213.10.01  Colores en surtidos.  1 5  C  
3213.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 826  
Fracción  Descripción  Tasa base  Categoría  
3213.90.99  Los demás.  1 5  C  
32.14  Masilla, cementos de resina y demás mástiques; plastes (enduidos) utiliza ­
dos en pintura; plastes (enduidos) no refractarios del tipo de los utilizados 
en albañilería.  
3214.10  –  Masilla, cementos de resina y demás mástiques; plastes (enduid os) utili­
zados en pintura.  
3214.10.01  Masilla, cementos de resina y demás mástiques; plastes (enduid os) 
utilizados en pintura.  15 C  
3214.90  –  Los demás.  
3214.90.01  Sellador para soldaduras por puntos.  1 5  A  
3214.90.99  Los demás.  1 5  C  
32.15  Tintas de imprenta, tintas para escribir o dibujar y demás tintas, incluso 
concentradas o sólidas.  
– Tintas de imprenta:  
3215.11  –  –  Negras.  
3215.11.01  Negras.  1 5  C  
3215.19  –  –  Las demás.  
3215.19.01  Para la impresión de billetes de banco, cuando se importe por el 
Banco de México.  10 C  
3215.19.99  Los demás.  1 5  B  
3215.90  –  Las demás.  
3215.90.01  Para escribir.  1 5  C  
3215.90.02  Mezclas de parafinas o grasas con materias colorantes.  1 5  C  
3215.90.03  Para litografía o mimeógrafo.  1 5  C  
3215.90.04  Pastas a base de gelatina.  1 5  A  
3215.90.99  Las demás.  1 5  C  
33 ACEITES ESENCIALES Y RESINOIDES; PREPARACIONES DE PERFUME ­
RÍA DE TOCADOR O DE COSMÉTICA.  
33.01  Aceites esenciales (desterpenados o no), incluidos los  «concretos»  o «abso­
lutos» ; resinoides; oleorresinas de extracción; disoluciones concentradas de 
aceites esenciales en grasas, aceites fijos, ceras o materias análogas, ob ­
tenidas por enflorado o maceración; subproductos terpénicos residuales de 
la desterpenación de los aceites esenciales; destilados acuosos aromáticos y 
disoluciones acuosas de aceites esenciales.  
– Aceites esenciales de agrios (cítricos):  
3301.11  –  –  De bergamota.  
3301.11.01  De bergamota.  1 0  3  
3301.12  –  –  De naranja.  
3301.12.01  De naranja.  1 5  3  
3301.13  –  –  De limón.  
3301.13.01  De limón (Citrus Limón-L Burm).  1 5  3  
3301.13.99  Los demás.  1 0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 827  
Fracción  Descripción  Tasa base  Categoría  
3301.14  –  –  De lima o limeta.  
3301.14.01  De lima (Citrus Limettoides Tan).  1 5  3  
3301.14.02  De limón mexicano (Citrus Aurantifolia-Christmann Swingle).  1 5  3  
3301.14.99  Los demás.  1 0  3  
3301.19  –  –  Los demás.  
3301.19.01  De citronela.  1 0  3  
3301.19.02  De mandarina.  1 5  3  
3301.19.03  De toronja.  1 5  3  
3301.19.99  Los demás.  1 0  3  
– Aceites esenciales, excepto los de agrios (cítricos):  
3301.21  –  –  De geranio.  
3301.21.01  De geranio.  1 0  3  
3301.22  –  –  De jazmín.  
3301.22.01  De jazmín.  1 0  3  
3301.23  –  –  De lavanda (espliego) o de lavandín.  
3301.23.01  De lavanda (espliego) o de lavandín.  1 0  3  
3301.24  –  –  De menta piperita (Mentha piperita).  
3301.24.01  De menta piperita (Mentha piperita).  1 0  3  
3301.25  –  –  De las demás mentas.  
3301.25.99  De las demás mentas.  1 0  3  
3301.26  –  –  De espicanardo («vetiver»).  
3301.26.01  De espicanardo («vetiver»).  1 0  3  
3301.29  –  –  Los demás.  
3301.29.01  De hojas de canelo de Ceylán.  1 0  3  
3301.29.99  Los demás.  1 0  3  
3301.30  –  Resinoides.  
3301.30.01  Resinoides.  1 0  3  
3301.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 828  
Fracción  Descripción  Tasa base  Categoría  
3301.90.01  Oleorresinas de extracción.  1 5  3  
3301.90.02  Terpenos de cedro.  1 0  3  
3301.90.03  Terpenos de toronja.  1 5  3  
3301.90.04  Aguas destiladas aromáticas y soluciones acuosas de aceites es encia­
les. 20 3  
3301.90.99  Los demás.  1 5  3  
33.02  Mezclas de sustancias odoríferas y mezclas (incluidas las disoluciones al ­
cohólicas) a base de una o varias de estas sustancias, del tipo de las 
utilizadas como materias básicas para la industria; las demás preparacio ­
nes a base de sustancias odoríferas, del tipo de las utilizadas para la 
elaboración de bebidas.  
3302.10  –  Del tipo de las utilizadas en las industrias alimentarias o de  bebidas.  
3302.10.01  Extractos y concentrados del tipo de los utilizados en la elab oración 
de bebidas que contengan alcohol, a base de sustancias odorífer as. 10 1  
3302.10.02  Las demás preparaciones del tipo de las utilizadas en la elabo ración 
de bebidas que contengan alcohol, a base de sustancias odorífer as. 20 1  
3302.10.99  Los demás.  1 5  1  
3302.90  –  Las demás.  
3302.90.99  Las demás.  1 5  C  
33.03  Perfumes y aguas de tocador.  
3303.00  Perfumes y aguas de tocador.  
3303.00.01  Lociones con perfume.  2 0  C  
3303.00.99  Los demás.  1 5  C  
33.04  Preparaciones de belleza, maquillaje y para el cuidado de la piel, excepto 
los medicamentos, incluidas las preparaciones antisolares y las bronceado ­
ras; preparaciones para manicuras o pedicuros.  
3304.10  –  Preparaciones para el maquillaje de los labios.  
3304.10.01  Preparaciones para el maquillaje de los labios.  1 5  C  
3304.20  –  Preparaciones para el maquillaje de los ojos.  
3304.20.01  Preparaciones para el maquillaje de los ojos.  1 5  C  
3304.30  –  Preparaciones para manicuras o pedicuros.  
3304.30.01  Preparaciones para manicuras y pedicuros.  1 5  C  
– Las demás:  
3304.91  –  –  Polvos, incluidos los compactos.  
3304.91.01  Polvos, incluidos los compactos.  1 5  C  
3304.99  –  –  Las demás.  
3304.99.01  Leches cutáneas.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 829  
Fracción  Descripción  Tasa base  Categoría  
3304.99.99  Las demás.  1 5  C  
33.05  Preparaciones capilares.  
3305.10  –  Champúes.  
3305.10.01  Champúes.  1 5  C  
3305.20  –  Preparaciones para ondulación o desrizado permanentes.  
3305.20.01  Preparaciones para ondulación o desrizado permanentes.  1 5  C  
3305.30  –  Lacas para el cabello.  
3305.30.01  Lacas para el cabello.  1 5  C  
3305.90  –  Las demás.  
3305.90.99  Las demás.  1 5  C  
33.06  Preparaciones para higiene bucal o dental, incluidos los polvos y cremas 
para la adherencia de las dentaduras; hilo utilizado para limpieza de los 
espacios interdentales (hilo dental), acondicionado para su venta al por 
menor.  
3306.10  –  Dentífricos.  
3306.10.01  Dentífricos.  1 5  C  
3306.20  –  Hilo utilizado para limpieza de los espacios interdentales (hi lo dental).  
3306.20.01  De filamento de nailon.  1 5  B  
3306.20.99  Los demás.  1 5  B  
3306.90  –  Los demás.  
3306.90.99  Los demás.  1 5  B  
33.07  Preparaciones para afeitar o para antes o después del afeitado, desodo ­
rantes corporales, preparaciones para el baño, depilatorios y demás pre ­
paraciones de perfumería, de tocador o de cosmética, no expresadas ni 
comprendidas en otra parte; preparaciones desodorantes de locales, incluso 
sin perfumar, aunque tengan propiedades desinfectantes.  
3307.10  –  Preparaciones para afeitar o para antes o después del afeitado . 
3307.10.01  Preparaciones para afeitar o para antes o después del afeitado . 1 5  C  
3307.20  –  Desodorantes corporales y antitraspirantes.  
3307.20.01  Desodorantes corporales y antitraspirantes.  1 5  C  
3307.30  –  Sales perfumadas y demás preparaciones para el baño.  
3307.30.01  Sales perfumadas y demás preparaciones para el baño.  1 5  B  
– Preparaciones para perfumar o desodorizar locales, incluidas l as prepara­
ciones odoríferas para ceremonias religiosas:  
3307.41  –  «Agarbatti» y demás preparaciones odoríferas que actúan por co mbustión.  
3307.41.01  «Agarbatti» y demás preparaciones odoríferas que actúen por co m­
bustión.  15 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 830  
Fracción  Descripción  Tasa base  Categoría  
3307.49  –  Las demás.  
3307.49.99  Las demás.  1 5  B  
3307.90  –  Los demás.  
3307.90.99  Los demás.  1 5  C  
34 JABONES, AGENTES DE SUPERFICIE ORGÁNICOS, PREPARACIONES 
PARA LAVAR, PREPARACIONES LUBRICANTES, CERAS ARTIFICIALES, 
CERAS PREPARADAS, PRODUCTOS DE LIMPIEZA, VELAS Y ARTÍCULOS 
SIMILARES, PASTAS PARA MODELAR, CERAS PARA ODONTOLOGÍA Y 
PREPARACIONES PARA ODONTOLOGÍA A BASE DE YESO.  
34.01  Jabón; productos y preparaciones orgánicos tensoactivos usados como 
jabón, en barras, panes, trozos o piezas troqueladas o moldeadas, aunque 
contengan jabón; papel, guatas, fieltro y tela sin tejer, impregnados, recu ­
biertos o revestidos de jabón o de detergentes.  
– Jabón, productos y preparaciones orgánicos tensoactivos, en ba rras, panes, 
trozos o piezas troqueladas o moldeadas, y papel, guatas, fielt ro y tela sin 
tejer, impregnados, recubiertos o revestidos de jabón o de dete rgentes:  
3401.11  –  –  De tocador (incluso los medicinales).  
3401.11.01  De tocador (incluso los medicinales).  2 0  A  
3401.19  –  –  Los demás.  
3401.19.99  Los demás.  2 0  A  
3401.20  –  Jabón en otras formas.  
3401.20.01  Jabón en otras formas.  2 0  A  
34.02  Agentes de superficie orgánicos (excepto el jabón); preparaciones tensoac ­
tivas, preparaciones para lavar (incluidas las preparaciones auxiliares de 
lavado) y preparaciones de limpieza, aunque contengan jabón, excepto las 
de la partida  34.01 . 
– Agentes de superficie orgánicos, incluso acondicionados para l a venta al 
por menor:  
3402.11  –  –  Aniónicos.  
3402.11.01  Sulfonatos sódicos de los hidrocarburos.  1 5  A  
3402.11.02  Sulfonatos sódicos de octenos y de isooctenos.  1 5  A  
3402.11.03  Lauril di o triglicoleter sulfato de sodio al 70 %.  1 0  A  
3402.11.99  Los demás.  1 5  A  
3402.12  –  –  Catiónicos.  
3402.12.01  Amina cuaternaria de metil polietanol, en solución acuosa.  1 5  A  
3402.12.02  Sales cuaternarias de amonio, provenientes de ácidos grasos.  1 5  A  
3402.12.03  Dimetil amidas de los ácidos grasos del «tall-oil».  1 0  A  
3402.12.99  Los demás.  1 5  A  
3402.13  –  –  No iónicos.  
3402.13.01  Productos de la condensación del óxido de etileno o del óxido de 
propileno con alquilfenoles o alcoholes grasos.  15 C  
3402.13.02  Composiciones constituidas por polialquifenol-formaldehído oxi eti­
lado y/o polioxipropileno oxietilado, aunque contengan solvente s 
orgánicos, para la fabricación de desmulsificantes para la indu stria 
petrolera.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 831  
Fracción  Descripción  Tasa base  Categoría  
3402.13.99  Los demás.  1 5  C  
3402.19  –  –  Los demás.  
3402.19.99  Los demás.  1 5  C  
3402.20  –  Preparaciones acondicionadas para la venta al por menor.  
3402.20.01  Preparaciones a base de N-metil-N-oleoil-laurato de sodio, ole ato de 
sodio y cloruro de sodio.  10 A  
3402.20.02  Preparación que contenga aceite de ricino, un solvente aromáti co y 
un máximo de 80 % de aceite de ricino sulfonado.  10 A  
3402.20.03  Preparaciones tensoactivas a base de lauriles sulfatos de amon io, 
monoetanolamina, trietanolamina, potasio o sodio; lauril éter s ulfatos 
de amonio o sodio.  15 A  
3402.20.04  Mezclas (limpiadoras, humectantes o emulsificantes) o preparac iones 
de productos orgánicos sulfonados, ambos adicionados de carbona ­
tos, hidróxido o fosfatos de potasio o de sodio.  20 A  
3402.20.05  Preparaciones suavizantes de telas a base de aminas cuaternari as. 1 5  A  
3402.20.06  Tableta limpiadora que contenga papaína estabilizada en lactos a, con 
clorhidrato de cisteína, edetato disódico y polietilenglicol.  10 A  
3402.20.99  Los demás.  1 5  A  
3402.90  –  Las demás.  
3402.90.01  Preparaciones a base de nonanoil oxibencén sulfonato.  Ex.  A  
3402.90.99  Las demás.  1 5  A  
34.03  Preparaciones lubricantes (incluidos los aceites de corte, las preparaciones 
para aflojar tuercas, las preparaciones antiherrumbre o anticorrosión y las 
preparaciones para el desmoldeo, a base de lubricantes) y preparaciones 
del tipo de las utilizadas para el ensimado de materias textiles o el aceitado 
o engrasado de cueros y pieles, peletería u otras materias, excepto las que 
contengan como componente básico 70 % o más en peso de aceites de 
petróleo o de mineral bituminoso.  
– Que contengan aceites de petróleo o de mineral bituminoso:  
3403.11  –  –  Preparaciones para el tratamiento de materias textiles, cueros  y pieles, 
peletería u otras materias.  
3403.11.01  Preparaciones para el tratamiento de materias textiles, cueros  y pie­
les, peletería u otras materias.  15 C  
3403.19  –  –  Las demás.  
3403.19.01  Sulfonatos sódicos de los hidrocarburos clorados.  1 0  C  
3403.19.99  Las demás.  1 5  A  
– Las demás:  
3403.91  –  –  Preparaciones para el tratamiento de materias textiles, cueros  y pieles, 
peletería u otras materias.  
3403.91.01  Preparaciones para el tratamiento de materias textiles, cueros  y pie­
les, peletería u otras materias.  15 C  
3403.99  –  Las demás.  
3403.99.99  Las demás.  1 5  A  
34.04  Ceras artificiales y ceras preparadas.  
3404.10  –  De lignito modificado químicamente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 832  
Fracción  Descripción  Tasa base  Categoría  
3404.10.01  De lignito modificado químicamente.  1 0  B +  
3404.20  –  De polietilenglicol.  
3404.20.01  De polietilenglicol.  1 5  C  
3404.90  –  Las demás.  
3404.90.01  Ceras polietilénicas.  1 0  C  
3404.90.99  Las demás.  1 5  C  
34.05  Betunes y cremas para el calzado, encáusticos, abrillantadores (lustres) 
para carrocerías, vidrio o metal, pastas y polvos para fregar y prepara ­
ciones similares (incluso papel, guatas, fieltro, tela sin tejer, plástico o 
caucho celulares, impregnados, recubiertos o revestidos de estas prepara ­
ciones), excepto las ceras de la partida  34.04 . 
3405.10  –  Betunes, cremas y preparaciones similares para el calzado o pa ra cueros y 
pieles.  
3405.10.01  Betunes, cremas y preparaciones similares para el calzado o pa ra 
cueros y pieles.  20 C  
3405.20  –  Encáusticos y preparaciones similares para la conservación de muebles de 
madera, parqués u otras manufacturas de madera.  
3405.20.01  Encáusticos para pisos.  2 0  B  
3405.20.99  Los demás.  2 0  B  
3405.30  –  Abrillantadores (lustres) y preparaciones similares para carro cerías, ex­
cepto las preparaciones para lustrar metales.  
3405.30.01  Abrillantadores (lustres) y preparaciones similares para carro cerías, 
excepto preparaciones para lustrar metales.  20 B  
3405.40  –  Pastas, polvos y demás preparaciones para fregar.  
3405.40.01  Pastas, polvos y demás preparaciones para fregar.  2 0  B  
3405.90  –  Las demás.  
3405.90.01  Lustres para metales.  2 0  B  
3405.90.99  Las demás.  2 0  A  
34.06  Velas, cirios y artículos similares.  
3406.00  Velas, cirios y artículos similares.  
3406.00.01  Velas, cirios y artículos similares.  2 0  B  
34.07  Pastas para modelar, incluidas las presentadas para entretenimiento de los 
niños; preparaciones llamadas  «ceras para odontología»  o «compuestos 
para impresión dental» , presentadas en juegos o surtidos, en envases 
para la venta al por menor o en plaquitas, herraduras, barritas o formas 
similares; las demás preparaciones para odontología a base de yeso fra ­
guable.  
3407.00  Pastas para modelar, incluidas las presentadas para entretenim iento de los 
niños; preparaciones llamadas «ceras para odontología» o «compu estos para 
impresión dental», presentadas en juegos o surtidos, en envases  para la 
venta al por menor o en plaquitas, herraduras, barritas o forma s similares; 
las demás preparaciones para odontología a base de yeso fraguab le. 
3407.00.01  Preparaciones denominadas «ceras para odontología», a base de 
caucho o gutapercha.  15 C  
3407.00.02  Preparaciones denominadas «ceras para odontología», excepto lo  
comprendido en la fracción 3407.00.01.  15 C  
3407.00.03  Estuco o yeso preparado en polvo o en pasta para trabajos dent ales. 1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 833  
Fracción  Descripción  Tasa base  Categoría  
3407.00.04  Conjunto para impresiones dentales, conteniendo principalmente  una 
pasta a base de hule o materias plásticas artificiales, un acel erador y 
un adhesivo, acondicionados para su venta al por menor.  15 C  
3407.00.99  Los demás.  1 5  C  
35 MATERIAS ALBUMINOIDEAS; PRODUCTOS A BASE DE ALMIDÓN O DE 
FÉCULA MODIFICADOS; COLAS; ENZIMAS.  
35.01  Caseína, caseinatos y demás derivados de la caseína; colas de caseína.  
3501.10  –  Caseína.  
3501.10.01  Caseína.  5 
3501.90  –  Los demás.  
3501.90.01  Colas de caseína.  5 
3501.90.02  Caseinatos.  5 
3501.90.03  Carboximetil caseína, grado fotográfico, en solución.  5  
3501.90.99  Los demás.  5 
35.02  Albúminas (incluidos los concentrados de varias proteínas de lactosuero, 
con un contenido de proteínas de lactosuero superior al 80 % en peso, 
calculado sobre materia seca), albuminatos y demás derivados de las al ­
búminas.  
– Ovoalbúmina:  
3502.11  –  –  Seca.  
3502.11.01  Seca.  5 
3502.19  –  –  Las demás.  
3502.19.99  Las demás.  5 
3502.20  –  Lactoalbúmina, incluidos los concentrados de dos o más proteín as del 
lactosuero.  
3502.20.01  Lactoalbúmina, incluidos los concentrados de dos o más proteín as 
del lactosuero.  15 1  
3502.90  –  Los demás.  
3502.90.99  Los demás.  1 5  3  
35.03  Gelatinas (aunque se presenten en hojas cuadradas o rectangulares, incluso 
trabajadas en la superficie o coloreadas) y sus derivados; ictiocola; las 
demás colas de origen animal, excepto las colas de caseína de la partida  
35.01 . 
3503.00  Gelatinas (aunque se presenten en hojas cuadradas o rectangula res, incluso 
trabajadas en la superficie o coloreadas) y sus derivados; icti ocola; las 
demás colas de origen animal, excepto las colas de caseína de l a partida 
35.01.  
3503.00.01  Gelatina, excepto lo comprendido en las fracciones 3503.00.03 y 04.  1 5  4  
3503.00.02  Colas de huesos o de pieles.  1 5  3  
3503.00.03  De grado fotográfico.  5  3  
3503.00.04  De grado farmacéutico.  1 5  3  
3503.00.99  Los demás.  1 5  3  
35.04  Peptonas y sus derivados; las demás materias proteícas y sus derivados, no 
expresados ni comprendidos en otra parte; polvo de cueros y pieles, incluso 
tratado al cromo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 834  
Fracción  Descripción  Tasa base  Categoría  
3504.00  Peptonas y sus derivados; las demás materias proteícas y sus d erivados, no 
expresados ni comprendidos en otra parte; polvo de cueros y pie les, incluso 
tratado al cromo.  
3504.00.01  Peptonas.  1 5  1  
3504.00.02  Peptonato ferroso.  1 0  1  
3504.00.03  Proteínas vegetales puras; proteinato de sodio, proveniente de  la soja, 
calidad farmacéutica.  Ex. 1  
3504.00.04  Concentrado de proteínas del embrión de semilla de algodón, cu yo 
contenido en proteínas sea igual o superior al 50 %.  10 1  
3504.00.05  Queratina.  1 0  1  
3504.00.06  Aislados de proteína de soja.  1 0  4  
3504.00.99  Los demás.  1 5  2  
35.05  Dextrina y demás almidones y féculas modificados (por ejemplo: almidones 
y féculas pregelatinizados o esterificados); colas a base de almidón, fécula, 
dextrina o demás almidones o féculas modificados.  
3505.10  –  Dextrina y demás almidones y féculas modificados.  
3505.10.01  Dextrina y demás almidones y féculas, modificados.  5  
3505.10.01XX  Almidones eterificados y esterificados, excluyendo dextrinas.  1 5  1  
3505.20  –  Colas.  
3505.20.01  Colas.  1 5  2  
35.06  Colas y demás adhesivos preparados, no expresados ni comprendidos en 
otra parte; productos de cualquier clase utilizados como colas o adhesivos, 
acondicionados para la venta al por menor como colas o adhesivos, de 
peso neto inferior o igual a 1 kg.  
3506.10  –  Productos de cualquier clase utilizados como colas o adhesivos , acondi­
cionados para la venta al por menor como colas o adhesivos, de peso neto 
inferior o igual a 1 kg.  
3506.10.01  Adhesivos a base de resinas plásticas.  1 5  C  
3506.10.02  Adhesivos a base de dextrinas, almidones y féculas.  1 5  C  
3506.10.99  Los demás.  1 5  C  
– Los demás:  
3506.91  –  –  Adhesivos a base de caucho o plástico (incluidas las resinas a rtificiales).  
3506.91.01  Adhesivos anaeróbicos.  2 0  C  
3506.91.02  Adhesivos a base de cianoacrilatos.  1 5  C  
3506.91.03  Adhesivos termofusibles al 100 % de concentrado de sólidos, a base 
de materias plásticas artificiales, ceras y otros componentes.  15 C  
3506.91.04  Adhesivos a base de resinas de poliuretano, del tipo poliol, p oliéster 
o poliéter modificados con isocianatos, con o sin cargas y pigm entos.  15 C  
3506.91.99  Los demás.  1 5  C  
3506.99  –  –  Los demás.  
3506.99.01  Pegamentos a base de nitrocelulosa.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 835  
Fracción  Descripción  Tasa base  Categoría  
3506.99.99  Los demás.  1 5  C  
35.07  Enzimas; preparaciones enzimáticas no expresadas ni comprendidas en 
otra parte.  
3507.10  –  Cuajo y sus concentrados.  
3507.10.01  Cuajo y sus concentrados.  1 5  B  
3507.90  –  Las demás.  
3507.90.01  Hialuronidasa.  1 0  B  
3507.90.02  Papaína.  1 5  B  
3507.90.03  Enzimas: pepsina; tripsina o quimotripsina; invertasa; bromeli na. Ex.  A  
3507.90.04  Cloruro de lisozima.  1 0  B  
3507.90.05  Pancreatina.  Ex.  A  
3507.90.06  Diastasa de aspergilus orizae.  1 5  B  
3507.90.07  Celulasa; peptidasas; fibrinucleasa.  Ex.  A  
3507.90.08  Amilasas; proteasas; mezcla de proteasas y amilasas.  1 5  B  
3507.90.09  Preparación de enzima proteolítica obtenida por fermentación s umer­
gida del «Bacilus Subtilis» y/o «Bacilus Licheniformis».  15 B  
3507.90.10  Preparación de enzimas pectolíticas.  1 0  B  
3507.90.11  Mezclas de tripsina y quimotripsina inclusive con ribonucleasa . Ex.  A  
3507.90.99  Las demás.  1 5  A  
36 PÓLVORAS Y EXPLOSIVOS; ARTÍCULOS DE PIROTECNIA; FÓSFOROS 
(CERILLAS); ALEACIONES PIROFÓRICAS; MATERIAS INFLAMABLES.  
36.01  Pólvoras.  
3601.00  Pólvoras.  
3601.00.01  Pólvora sin humo o negra.  1 0  A  
3601.00.99  Los demás.  1 5  A  
36.02  Explosivos preparados, excepto las pólvoras.  
3602.00  Explosivos preparados, excepto las pólvoras.  
3602.00.01  Dinamita, excepto lo comprendido en la fracción 3602.00.02.  1 5  A  
3602.00.02  Dinamita gelatina.  1 0  A  
3602.00.99  Los demás.  1 5  A  
36.03  Mechas de seguridad; cordones detonantes; cebos y cápsulas fulminantes; 
inflamadores; detonadores eléctricos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 836  
Fracción  Descripción  Tasa base  Categoría  
3603.00  Mechas de seguridad; cordones detonantes; cebos y cápsulas ful minantes; 
inflamadores; detonadores eléctricos.  
3603.00.01  Mechas de seguridad para minas con núcleo de pólvora negra.  1 5  A  
3603.00.02  Cordones detonadores.  1 5  A  
3603.00.99  Los demás.  1 0  A  
36.04  Artículos para fuegos artificiales, cohetes de señales o granífugos y simi ­
lares, petardos y demás artículos de pirotecnia.  
3604.10  –  Artículos para fuegos artificiales.  
3604.10.01  Artículos para fuegos artificiales.  2 0  A  
3604.90  –  Los demás.  
3604.90.01  Los demás.  2 0  A  
36.05  Fósforos (cerillas), excepto los artículos de pirotecnia de la partida  36.04 . 
3605.00  Fósforos (cerillas), excepto los artículos de pirotecnia de la  partida 36.04.  
3605.00.01  Fósforos (cerillas), excepto los artículos de pirotecnia de la  partida 
36.04.  20 C  
36.06  Ferrocerio y demás aleaciones pirofóricas en cualquier forma; artículos de 
materias inflamables a que se refiere la Nota 2 de este Capítulo.  
3606.10  –  Combustibles líquidos y gases combustibles licuados en recipie ntes del 
tipo de los utilizados para cargar o recargar encendedores o me cheros, 
de capacidad inferior o igual a 300 cm  3 . 
3606.10.01  Combustibles líquidos y gases combustibles licuados en recipie ntes 
del tipo de los utilizados para cargar o recargar encendedores o 
mecheros, de capacidad inferior o igual a 300 cm  3 . 15 A  
3606.90  –  Los demás.  
3606.90.01  Combustibles sólidos a base de alcohol.  2 0  A  
3606.90.02  Ferrocerio y otras aleaciones pirofóricas, cualquiera que sea su forma 
de presentación.  10 A  
3606.90.99  Los demás.  1 5  A  
37 PRODUCTOS FOTOGRÁFICOS O CINEMATOGRÁFICOS.  
37.01  Placas y películas planas, fotográficas, sensibilizadas, sin impresionar, 
excepto las de papel, cartón o textiles; películas fotográficas planas auto ­
rrevelables, sensibilizadas, sin impresionar, incluso en cargadores.  
3701.10  –  Para rayos X.  
3701.10.01  Placas fotográficas para radiografías.  1 5  C  
3701.10.02  Placas fotográficas para radiografías, de uso dental.  1 0  C  
3701.10.99  Los demás.  1 5  C  
3701.20  –  Películas autorrevelables.  
3701.20.01  Películas autorrevelables.  1 0  C  
3701.30  –  Las demás placas y películas planas en las que un lado por lo menos 
exceda de 255 mm.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 837  
Fracción  Descripción  Tasa base  Categoría  
3701.30.01  Las demás placas y películas planas en las que un lado por lo menos 
exceda de 255 mm.  15 C  
– Las demás:  
3701.91  –  –  Para fotografía en colores (policroma).  
3701.91.01  Para fotografía en colores (policroma).  1 5  C  
3701.99  –  –  Las demás.  
3701.99.01  Placas secas para fotografía.  1 5  C  
3701.99.02  Chapas de aluminio recubiertas con materiales sensibles a la l uz o 
tratadas, para fotolitográfia (offset).  15 C  
3701.99.03  Películas sensibilizadas de polietileno con base de papel para  utili­
zarse como negativos en fotolitografía (offset).  10 C  
3701.99.04  Chapas sensibilizadas litoplanográficas trimetálicas para foto litografía 
(offset).  15 C  
3701.99.05  Planchas litográficas fotopolímeras.  1 0  C  
3701.99.99  Las demás.  1 5  C  
37.02  Películas fotográficas en rollos, sensibilizadas, sin impresionar, excepto las 
de papel, cartón o textiles; películas fotográficas autorrevelables en rollos, 
sensibilizadas, sin impresionar.  
3702.10  –  Para rayos X.  
3702.10.01  En rollos maestros para radiografías, con peso unitario igual o supe­
rior a 100 kg.  10 C  
3702.10.99  Las demás.  1 5  C  
3702.20  –  Películas autorrevelables.  
3702.20.01  Películas autorrevelables.  1 5  C  
– Las demás películas, sin perforar, de anchura inferior o igual  a 105 mm:  
3702.31  –  –  Para fotografía en colores (policroma).  
3702.31.01  Para fotografía en colores (policroma).  1 5  C  
3702.32  –  –  Las demás, con emulsión de halogenuros de plata.  
3702.32.01  Las demás, con emulsión de halogenuros de plata.  1 5  C  
3702.39  –  –  Las demás.  
3702.39.01  Películas fotopolimerizables.  1 0  C  
3702.39.99  Las demás.  1 5  C  
– Las demás películas, sin perforar, de anchura superior a 105 m m: 
3702.41  –  –  De anchura superior a 610 mm y longitud superior a 200 m, para  foto­
grafía en colores (policroma).  
3702.41.01  En rollos maestros, para cinematógrafos o exposiciones fotográ ficas, 
sin movimiento, con peso unitario igual o superior a 100 kg.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 838  
Fracción  Descripción  Tasa base  Categoría  
3702.41.99  Las demás.  1 5  C  
3702.42  –  –  De anchura superior a 610 mm y longitud superior a 200 m, exce pto para 
fotografía en colores.  
3702.42.01  En rollos maestros, para exposiciones fotográficas, no perfora das, de 
uso en las artes gráficas, con peso unitario igual o superior a  100 kg.  5 C  
3702.42.02  En rollos maestros, para cinematógrafos o exposiciones fotográ ficas, 
sin movimiento, con peso unitario igual o superior a 100 kg.  10 C  
3702.42.99  Las demás.  1 5  C  
3702.43  –  –  De anchura superior a 610 mm y de longitud inferior o igual a 200 m.  
3702.43.01  De anchura superior a 610 mm y de longitud inferior o igual a 
200 m.  15 C  
3702.44  –  –  De anchura superior a 105 mm pero inferior o igual a 610 mm.  
3702.44.01  De anchura superior a 105 mm pero inferior o igual a 610 mm.  1 5  C  
– Las demás películas para fotografía en colores (policroma):  
3702.51  –  –  De anchura inferior o igual a 16 mm y longitud inferior o igua l a 14 m.  
3702.51.01  De anchura inferior o igual a 16 mm, y longitud inferior o igu al a 
14 m.  15 C  
3702.52  –  –  De anchura inferior o igual a 16 mm y longitud superior a 14 m . 
3702.52.01  De anchura inferior o igual a 16 mm y longitud superior a 14 m . 1 5  C  
3702.53  –  –  De anchura superior a 16 mm pero inferior o igual a 35 mm y lo ngitud 
inferior o igual a 30 m, para diapositivas.  
3702.53.01  De anchura superior a 16 mm pero inferior o igual a 35 mm y 
longitud inferior o igual a 30 m, para diapositivas.  15 C  
3702.54  –  –  De anchura superior a 16 mm pero inferior o igual a 35 mm y lo ngitud 
inferior o igual a 30 m, excepto para diapositivas.  
3702.54.01  De anchura superior a 16 mm, pero inferior o igual a 35 mm y 
longitud inferior o igual a 30 m, excepto para diapositivas.  15 C  
3702.55  –  –  De anchura superior a 16 mm pero inferior o igual a 35 mm y lo ngitud 
superior a 30 m.  
3702.55.01  De anchura superior a 16 mm, pero inferior o igual a 35 mm y 
longitud superior a 30 m.  15 C  
3702.56  –  –  De anchura superior a 35 mm.  
3702.56.01  De anchura superior a 35 mm.  1 5  C  
– Las demás:  
3702.91  –  –  De anchura inferior o igual a 16 mm y longitud inferior o igua l a 14 m.  
3702.91.01  De anchura inferior o igual a 16 mm, y longitud inferior o igu al a 
14 m.  15 C  
3702.92  –  –  De anchura inferior o igual a 16 mm y longitud superior a 14 m . 
3702.92.01  De anchura inferior o igual a 16 mm y longitud superior a 14 m . 1 5  C  
3702.93  –  –  De anchura superior a 16 mm pero inferior o igual a 35 mm y lo ngitud 
inferior o igual a 30 m.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 839  
Fracción  Descripción  Tasa base  Categoría  
3702.93.01  De anchura superior a 16 mm, pero inferior o igual a 35 mm y 
longitud inferior o igual a 30 m.  15 C  
3702.94  –  –  De anchura superior a 16 mm pero inferior o igual a 35 mm y lo n­
gitud superior a 30 m.  
3702.94.01  De anchura superior a 16 mm, pero inferior o igual a 35 mm y 
longitud superior a 30 m.  15 C  
3702.95  –  –  De anchura superior a 35 mm.  
3702.95.01  Para fotografía instantánea.  1 5  A  
3702.95.99  Las demás.  1 5  B  
37.03  Papel, cartón y textiles, fotográficos, sensibilizados, sin impresionar.  
3703.10  –  En rollos de anchura superior a 610 mm.  
3703.10.01  En rollos maestros, para exposiciones fotográficas no perforad as, de 
uso en las artes gráficas, con un peso unitario igual o superio r a 
60 kg.  5 C  
3703.10.99  Los demás.  1 5  C  
3703.20  –  Los demás, para fotografía en colores (policroma).  
3703.20.01  Papeles para fotografía.  1 0  C  
3703.20.99  Los demás.  1 5  C  
3703.90  –  Los demás.  
3703.90.01  Papel positivo a base de óxido de cinc y colorante estabilizad or. 2 0  C  
3703.90.02  Papeles para fotografía.  1 0  C  
3703.90.03  Papel para heliografía, excepto al ferrocianuro.  2 0  C  
3703.90.04  Papel utilizado en máquinas copiadoras o reproductoras y cuyo re­
velado se hace por la acción del calor.  20 C  
3703.90.05  Papel insensible al calor, preparado por una de sus caras con emul­
sión a base de óxido de cinc.  20 C  
3703.90.99  Los demás.  1 5  C  
37.04  Placas, películas, papel, cartón y textiles, fotográficos, impresionados pero 
sin revelar.  
3704.00  Placas, películas, papel, cartón y textiles, fotográficos, imp resionados pero 
sin revelar.  
3704.00.01  Placas, películas, papel, cartón y textiles, fotográficos, imp resionados 
pero sin revelar.  15 A  
37.05  Placas y películas, fotográficas, impresionadas y reveladas, excepto las 
cinematográficas (filmes).  
3705.10  –  Para la reproducción offset.  
3705.10.01  Placas y películas ortocromáticas reveladas, para la impresión  de 
periódicos, libros, fascículos, revistas, material didáctico o coleccio­
nes. 10 A  
3705.10.99  Los demás.  1 5  A  
3705.20  –  Microfilmes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 840  
Fracción  Descripción  Tasa base  Categoría  
3705.20.01  Microfilmes.  1 0  A  
3705.90  –  Las demás.  
3705.90.01  Películas fotográficas en rollos, con anchura de 35 mm, sin so nido, 
con reproducción de documentos, de textos o de ilustraciones, t éc­
nicas o científicas, para enseñanza o con fines culturales, rec onoci­
bles como concebidas exclusivamente para instituciones de educa ­
ción o similares.  10 A  
3705.90.99  Las demás.  1 5  A  
37.06  Películas cinematográficas (filmes), impresionadas y reveladas, con registro 
de sonido o sin él, o con registro de sonido solamente.  
3706.10  –  De anchura superior o igual a 35 mm.  
3706.10.01  De anchura superior o igual a 35 mm.  1 5  A  
3706.90  –  Las demás.  
3706.90.01  Películas cinematográficas educativas, aún cuando tengan impre sión 
directa de sonido.  10 A  
3706.90.99  Las demás.  1 5  A  
37.07  Preparaciones químicas para uso fotográfico, excepto barnices, colas, ad ­
hesivos y preparaciones similares; productos sin mezclar para uso fotográ ­
fico, dosificados o acondicionados para la venta al por menor listos para 
su empleo.  
3707.10  –  Emulsiones para sensibilizar superficies.  
3707.10.01  Emulsiones para sensibilizar superficies.  1 5  C  
3707.90  –  Los demás.  
3707.90.99  Los demás.  1 5  C  
38 PRODUCTOS DIVERSOS DE LA INDUSTRIA QUÍMICA.  
38.01  Grafito artificial; grafito coloidal o semicoloidal; preparaciones a base de 
grafito u otros carbonos, en pasta, bloques, plaquitas u otras semimanu ­
facturas.  
3801.10  –  Grafito artificial.  
3801.10.01  Barras o bloques.  1 5  A  
3801.10.99  Los demás.  Ex.  A  
3801.20  –  Grafito coloidal o semicoloidal.  
3801.20.01  Grafito coloidal o semicoloidal.  1 0  A  
3801.30  –  Pastas carbonosas para electrodos y pastas similares para el r evestimiento 
interior de hornos.  
3801.30.01  Preparación refractaria que contenga básicamente coque, grafit o, brea 
o alquitrán.  10 B +  
3801.30.99  Los demás.  1 5  B +  
3801.90  –  Las demás.  
3801.90.01  Monofilamentos constituidos por grafito soportado en fibra de vidrio, 
aún cuando se presenten formando mechas.  15 A  
3801.90.02  Mezclas para sinterizado, con un contenido igual o superior a 60 % 
de grafito.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 841  
Fracción  Descripción  Tasa base  Categoría  
3801.90.03  Placas rectangulares de carbón, grafito o de mezcla con estos mate­
riales con aleación de metales comunes, siempre y cuando sus di ­
mensiones sean inferiores o iguales a 30 cm utilizadas en la fa brica­
ción de escobillas, excepto los electrodos de carbón para lámpa ras. 10 A  
3801.90.99  Las demás.  1 5  A  
38.02  Carbones activados; materias minerales naturales activadas; negros de 
origen animal, incluido el negro animal agotado.  
3802.10  –  Carbones activados.  
3802.10.01  Carbones activados.  1 5  C  
3802.90  –  Los demás.  
3802.90.01  Arcilla activada, excepto lo comprendido en la fracción 3802.9 0.02.  1 5  A  
3802.90.02  Tierras de fuller, activadas.  1 5  A  
3802.90.03  Negro de marfil.  1 0  B  
3802.90.04  Negro de huesos.  1 0  B  
3802.90.05  Negro de origen animal, excepto lo comprendido en las fraccion es 
3802.90.03 y 04.  10 B  
3802.90.99  Los demás.  1 5  A  
38.03  «Tall oil» , incluso refinado.  
3803.00  «Tall oil», incluso refinado.  
3803.00.01  «Tall oil» (resina de lejías celulósicas).  1 0  B  
38.04  Lejías residuales de la fabricación de pastas de celulosa, aunque estén 
concentradas, desazucaradas o tratadas químicamente, incluidos los ligno ­
sulfonatos, excepto el  «tall oil»  de la partida  38.03 . 
3804.00  Lejías residuales de la fabricación de pastas de celulosa, aun que estén 
concentradas, desazucaradas o tratadas químicamente, incluidos los ligno­
sulfonatos, excepto el «tall oil» de la partida 38.03.  
3804.00.01  Lignosulfitos cromados o sin cromar de calcio, sodio o potasio . 1 0  B  
3804.00.99  Los demás.  1 0  B  
38.05  Esencias de trementina, de madera de pino o de pasta celulósica al sulfato 
(sulfato de trementina) y demás esencias terpénicas procedentes de la des ­
tilación o de otros tratamientos de la madera de coníferas; dipenteno en 
bruto; esencia de pasta celulósica al bisulfito (bisulfito de trementina) y 
demás paracimenos en bruto; aceite de pino con alfa-terpineol como com ­
ponente principal.  
3805.10  –  Esencias de trementina, de madera de pino o de pasta celulósic a al sulfato 
(sulfato de trementina).  
3805.10.01  Esencia de trementina.  1 5  B  
3805.10.99  Los demás.  1 5  B  
3805.20  –  Aceite de pino.  
3805.20.01  Aceite de pino.  1 5  B  
3805.90  –  Los demás.  
3805.90.99  Los demás.  1 5  B  
38.06  Colofonias y ácidos resínicos, y sus derivados; esencia y aceites de colo ­
fonia; gomas fundidas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 842  
Fracción  Descripción  Tasa base  Categoría  
3806.10  –  Colofonias y ácidos resínicos.  
3806.10.01  Colofonias.  1 0  A  
3806.10.99  Los demás.  1 5  B  
3806.20  –  Sales de colofonias, de ácidos resínicos o de derivados de col ofonias o de 
ácidos resínicos, excepto las sales de aductos de colofonias.  
3806.20.01  Sales de colofonias, de ácidos resínicos o de derivados de col ofonias 
o de ácidos resínicos, excepto las sales de aductos de colofoni as. 15 A  
3806.30  –  Gomas éster.  
3806.30.01  Hidroabietato de pentaeritritol.  1 5  B  
3806.30.02  Resinas esterificadas de colofonias.  1 5  A  
3806.30.99  Los demás.  1 5  A  
3806.90  –  Los demás.  
3806.90.01  Mezcla de alcohol tetrahidroabietílico, alcohol dihidroabietíl ico y 
alcohol dehidroabietílico.  15 B  
3806.90.99  Los demás.  1 5  A  
38.07  Alquitranes de madera; aceites de alquitrán de madera; creosota de ma ­
dera; metileno (nafta de madera); pez vegetal; pez de cervecería y prepa ­
raciones similares a base de colofonia, de ácidos resínicos o de pez vegetal.  
3807.00  Alquitranes de madera; aceites de alquitrán de madera; creosot a de madera; 
metileno (nafta de madera); pez vegetal; pez de cervecería y pr eparaciones 
similares a base de colofonia, de ácidos resínicos o de pez veg etal. 
3807.00.01  Alquitranes de madera; aceites de alquitran de madera; creosot a de 
madera; metileno (nafta de madera); pez vegetal; pez de cervece ría y 
preparaciones similares a base de colofonia, de ácidos resínico s o de 
pez vegetal.  15 B  
38.08  Insecticidas, raticidas, fungicidas, herbicidas, inhibidores de germinación y 
reguladores del crecimiento de las plantas, desinfectantes y productos si ­
milares, presentados en formas o en envases para la venta al por menor, o 
como preparaciones o artículos tales como cintas, mechas y velas, azufra ­
das y papeles matamoscas.  
3808.10  –  Insecticidas.  
3808.10.01  Formulados a base de: oxamil; aldicarb; Bacillus thuringiensis . Ex.  A  
3808.10.02  Preparación fumigante a base de fosfuro de aluminio en polvo a  
granel.  Ex. A  
3808.10.99  Los demás.  Ex.  A  
3808.20  –  Fungicidas.  
3808.20.01  Formulados a base de: carboxín; dinocap; dodemorf; acetato de fen­
tín; fosetil Al; iprodiona; kasugamicina, propiconazol; vincloz olín; 
isotiazolinona.  Ex. A  
3808.20.99  Los demás.  Ex.  A  
3808.30  –  Herbicidas, inhibidores de germinación y reguladores del creci miento de 
las plantas.  
3808.30.01  Herbicidas, excepto lo comprendido en la fracción 3808.30.03.  Ex.  A  
3808.30.02  Reguladores de crecimiento vegetal.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 843  
Fracción  Descripción  Tasa base  Categoría  
3808.30.03  Herbicidas formulados a base de: acifluorfén; barbán; setoxidí n; da­
lapón; difenamida; etidimurón; hexazinona; linurón; tidiazurón.  Ex. A  
3808.30.99  Los demás.  Ex.  A  
3808.40  –  Desinfectantes.  
3808.40.01  Desinfectantes.  1 5  A  
3808.90  –  Los demás.  
3808.90.01  Acaricidas, excepto lo comprendido en la fracción 3808.90.02.  Ex.  A  
3808.90.02  Acaricidas a base de: cihexatín; propargite.  Ex.  A  
3808.90.99  Los demás.  Ex.  A  
38.09  Aprestos y productos de acabado, aceleradores de tintura o de fijación de 
materias colorantes y demás productos y preparaciones (por ejemplo: 
aprestos y mordientes), del tipo de los utilizados en la industria textil, 
del papel, del cuero o industrias similares, no expresados ni comprendidos 
en otra parte.  
3809.10  –  A base de materias amiláceas.  
3809.10.01  A base de materias amiláceas.  1 5  3  
– Los demás:  
3809.91  –  –  Del tipo de los utilizados en la industria textil o industrias  similares.  
3809.91.01  Del tipos utilizados en la industria textil o industrias simil ares. 1 5  A  
3809.92  –  –  Del tipo de los utilizados en la industria del papel o industr ias similares.  
3809.92.01  Preparaciones de polietileno con cera, con el 40 % o más de só lidos, 
con una viscosidad de 200 a 250 centipoises a 25 °C, y con un p H 
de 7.0 a 8.5.  15 B +  
3809.92.02  Preparación constituida por fibrilas de polipropileno y pasta de ce­
lulosa, en placas.  10 B +  
3809.92.99  Los demás.  1 5  B +  
3809.93  –  –  Del tipo de los utilizados en la industria del cuero o industr ias similares.  
3809.93.01  Del tipo de los utilizados en la industria del cuero o industr ias similares.  1 5  C  
38.10  Preparaciones para el decapado de los metales; flujos y demás prepara ­
ciones auxiliares para soldar metal; pastas y polvos para soldar, cons ­
tituidos por metal y otros productos; preparaciones del tipo de las utiliza ­
das para recubrir o rellenar electrodos o varillas de soldadura.  
3810.10  –  Preparaciones para el decapado de los metales; pastas y polvos  para sol­
dar, constituidos por metal y otros productos.  
3810.10.01  Preparaciones para el decapado de los metales; pastas y polvos  para 
soldar, constituidos por metal y otros productos.  15 B +  
3810.90  –  Los demás.  
3810.90.01  Fundentes para soldadura, usados en el proceso de arco sumergi do, 
en forma de gránulos o pellets, a base de silicato y óxidos met álicos.  15 A  
3810.90.99  Los demás.  1 5  A  ▼M1
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Fracción  Descripción  Tasa base  Categoría  
38.11  Preparaciones antidetonantes, inhibidores de oxidación, aditivos peptizan ­
tes, mejoradores de viscosidad, anticorrosivos y demás aditivos preparados 
para aceites minerales (incluida la gasolina) u otros líquidos utilizados 
para los mismos fines que los aceites minerales.  
– Preparaciones antidetonantes:  
3811.11  –  A base de compuestos de plomo.  
3811.11.01  Preparados antidetonantes para carburantes, a base de tetraeti lo de 
plomo.  Ex. A  
3811.11.99  Los demás.  1 5  B +  
3811.19  –  Las demás.  
3811.19.99  Las demás.  1 5  B +  
– Aditivos para aceites lubricantes:  
3811.21  –  –  Que contengan aceites de petróleo o de mineral bituminoso.  
3811.21.01  Aditivos para aceites lubricantes, cuando se presenten a grane l. 1 5  B +  
3811.21.99  Los demás.  2 0  A  
3811.29  –  –  Los demás.  
3811.29.99  Los demás.  1 5  B +  
3811.90  –  Los demás.  
3811.90.99  Los demás.  1 5  B +  
38.12  Aceleradores de vulcanización preparados; plastificantes compuestos para 
caucho o plástico, no expresados ni comprendidos en otra parte; prepara ­
ciones antioxidantes y demás estabilizantes compuestos para caucho o 
plástico.  
3812.10  –  Aceleradores de vulcanización preparados.  
3812.10.01  Aceleradores de vulcanización preparados.  1 5  C  
3812.20  –  Plastificantes compuestos para caucho o plástico.  
3812.20.01  Plastificantes compuestos para caucho o plástico.  1 5  C  
3812.30  –  Preparaciones antioxidantes y demás estabilizantes compuestos para cau­
cho o plástico.  
3812.30.01  Estabilizantes para compuestos plásticos vinílicos, a base de estaño, 
plomo, calcio, bario, cinc y/o cadmio.  15 C  
3812.30.99  Los demás.  1 5  A  
38.13  Preparaciones y cargas para aparatos extintores; granadas y bombas ex ­
tintoras.  
3813.00  Preparaciones y cargas para aparatos extintores; granadas y bo mbas extin­
toras.  
3813.00.01  Preparaciones y cargas para aparatos extintores; granadas y bo mbas 
extintoras.  15 B +  
38.14  Disolventes y diluyentes orgánicos compuestos, no expresados ni compren ­
didos en otra parte; preparaciones para quitar pinturas o barnices.  
3814.00  Disolventes y diluyentes orgánicos compuestos, no expresados n i compren­
didos en otra parte; preparaciones para quitar pinturas o barni ces. 
3814.00.01  Disolventes y diluyentes orgánicos compuestos, no expresados n i 
comprendidos en otras partidas; preparaciones para quitar pintu ras 
o barnices.  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 845  
Fracción  Descripción  Tasa base  Categoría  
38.15  Iniciadores y aceleradores de reacción y preparaciones catalíticas, no ex ­
presados ni comprendidos en otra parte.  
– Catalizadores sobre soporte:  
3815.11  –  –  Con níquel o sus compuestos como sustancia activa.  
3815.11.01  A base de níquel Raney, de óxido de níquel disperso en ácidos 
grasos.  10 B +  
3815.11.02  A base de níquel, disperso en grasa y tierra de diatomaceas.  1 0  B +  
3815.11.99  Los demás.  1 0  C  
3815.12  –  –  Con metal precioso o sus compuestos como sustancia activa.  
3815.12.01  A base de sulfuro de platino soportado sobre carbón.  1 0  B +  
3815.12.02  A base de paladio aun cuando contenga carbón activado.  Ex.  A  
3815.12.99  Los demás.  1 0  B +  
3815.19  –  –  Los demás.  
3815.19.01  A base de pentóxido de vanadio.  1 5  B +  
3815.19.99  Los demás.  1 0  C  
3815.90  –  Los demás.  
3815.90.01  Catalizador para preparación de siliconas.  1 0  A  
3815.90.02  Iniciadores de polimerización a base de peróxidos o peroxidica rbo­
natos orgánicos.  15 A  
3815.90.03  Catalizadores preparados heterogéneos, excepto lo comprendido en la 
fracción 3815.90.01.  Ex. A  
3815.90.99  Los demás.  5  B +  
38.16  Cementos, morteros, hormigones y preparaciones similares, refractarios, 
excepto los productos de la partida  38.01 . 
3816.00  Cementos, morteros, hormigones y preparaciones similares, refr actarios, ex­
cepto los productos de la partida 38.01.  
3816.00.01  De cromo o cromita o cromomagnesita o magnesita.  1 5  B  
3816.00.02  Mortero refractario, a base de dióxido de silicio, óxido de al uminio y 
óxido de calcio.  15 B  
3816.00.03  Mortero o cemento refractario de cyanita, andalucita, silimani ta o 
mullita.  15 B  
3816.00.04  De óxido de circonio o silicato de circonio, aún cuando conten ga 
alumina o mullita.  10 B  
3816.00.05  Mortero o cemento refractario, con contenido igual o superior a 90 % 
de óxido de aluminio.  15 C  
3816.00.06  Compuestos de 44 % a 46 % de arenas silíceas, 24 % a 26 % de 
carbono y 29 % a 31 % de carburo de silicio.  15 B  
3816.00.07  A base de dolomita calcinada, aún cuando contenga magnesita ca l­
cinada.  15 B  
3816.00.99  Los demás.  1 5  A  
38.17  Mezclas de alquilbencenos y mezclas de alquilnaftalenos, excepto las de las 
partidas  27.07  o 29.02 . 
3817.10  –  Mezclas de alquilbencenos.  
3817.10.01  A base de dodecilbenceno.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 846  
Fracción  Descripción  Tasa base  Categoría  
3817.10.02  Dialquilbenceno.  1 0  A  
3817.10.03  Alquilbenceno lineal (LAB).  Ex.  A  
3817.10.99  Los demás.  1 5  A  
3817.20  –  Mezclas de alquilnaftalenos.  
3817.20.01  Mezclas de alquilnaftalenos.  1 5  A  
38.18  Elementos químicos dopados para uso en electrónica, en discos, obleas 
(«wafers» ) o formas análogas; compuestos químicos dopados para uso en 
electrónica.  
3818.00  Elementos químicos dopados para uso en electrónica, en discos,  obleas 
(«wafers») o formas análogas; compuestos químicos dopados para uso en 
electrónica.  
3818.00.01  Elementos químicos dopados para uso en electrónica, en discos,  
obleas («wafers») o formas análogas; compuestos químicos dopado s 
para uso en electrónica.  15 B +  
38.19  Líquidos para frenos hidráulicos y demás líquidos preparados para trans ­
misiones hidráulicas, sin aceites de petróleo ni de mineral bituminoso o con 
un contenido inferior al 70 % en peso de dichos aceites.  
3819.00  Líquidos para frenos hidráulicos y demás líquidos preparados p ara trans­
misiones hidráulicas, sin aceites de petróleo ni de mineral bit uminoso o con 
un contenido inferior al 70 % en peso de dichos aceites.  
3819.00.01  Líquidos para frenos hidráulicos, presentados para la venta al  por 
menor.  20 C  
3819.00.02  Líquidos para frenos hidráulicos, a base de alcoholes y aceite s fijos, 
excepto los presentados para la venta al por menor.  20 C  
3819.00.03  Líquidos para transmisiones hidráulicas a base de ésteres fosf óricos o 
hidrocarburos clorados y aceites minerales.  15 C  
3819.00.99  Los demás.  1 0  C  
38.20  Preparaciones anticongelantes y líquidos preparados para descongelar.  
3820.00  Preparaciones anticongelantes y líquidos preparados para desco ngelar.  
3820.00.01  Preparaciones anticongelantes y líquidos preparados para desco nge­
lar. 15 C  
38.21  Medios de cultivo preparados para el desarrollo de microorganismos.  
3821.00  Medios de cultivo preparados para el desarrollo de microorgani smos.  
3821.00.01  Medios de cultivo preparados para el desarrollo de microorgani smos.  1 5  B  
38.22  Reactivos de diagnóstico o de laboratorio sobre cualquier soporte y reac ­
tivos de diagnóstico o de laboratorio preparados, incluso sobre soporte, 
excepto los de las partidas  30.02  o 30.06 . 
3822.00  Reactivos de diagnóstico o de laboratorio sobre cualquier sopo rte y reacti­
vos de diagnóstico o de laboratorio preparados, incluso sobre s oporte, ex­
cepto los de las partidas 30.02 o 30.06.  
3822.00.01  Placas, hojas, láminas, hojas o tiras, de plástico, impregnada s o 
recubiertas con reactivos para diagnóstico o laboratorio.  15 C  
3822.00.02  Tabletas medio reactivo no acondicionadas para su venta al por  
menor.  15 C  
3822.00.03  Placas, hojas, láminas, hojas o tiras, de papel, impregnadas o  recu­
biertas con reactivos para diagnóstico o laboratorio.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 847  
Fracción  Descripción  Tasa base  Categoría  
3822.00.04  Juegos o surtidos de reactivos compuestos, liofilizados o no, para las 
determinaciones (U.V.) en sueros o plasmas de las siguientes en zi­
mas: «GOT» (Glutamato-oxalacetato-transaminasa), «GPT» (Gluta­
mato-pirovato-transaminasa), «LDH» (Lactodeshidrogenasa) y 
«CK» (Creatinacinasa).  15 C  
3822.00.99  Los demás.  1 5  C  
38.23  Ácidos grasos monocarboxílicos industriales; aceites ácidos del refinado; 
alcoholes grasos industriales.  
– Ácidos grasos monocarboxílicos industriales; aceites ácidos de l refinado:  
3823.11  –  –  Ácido esteárico.  
3823.11.01  Ácido esteárico (Estearina).  1 0  A  
3823.12  –  –  Ácido oleico.  
3823.12.01  Ácido oleico (Oleína).  1 0  B +  
3823.13  –  –  Ácidos grasos del «tall oil».  
3823.13.01  Ácidos grasos del «tall oil».  Ex.  A  
3823.19  –  –  Los demás.  
3823.19.01  Aceites ácidos del refinado.  1 0  B +  
3823.19.99  Los demás.  1 0  A  
3823.70  –  Alcoholes grasos industriales.  
3823.70.01  Alcohol láurico.  Ex.  A  
3823.70.99  Los demás.  1 0  B +  
38.24  Preparaciones aglutinantes para moldes o núcleos de fundición; productos 
químicos y preparaciones de la industria química o de las industrias co ­
nexas (incluidas las mezclas de productos naturales), no expresados ni 
comprendidos en otra parte; productos residuales de la industria química 
o de las industrias conexas, no expresados ni comprendidos en otra parte.  
3824.10  –  Preparaciones aglutinantes para moldes o núcleos de fundición.  
3824.10.01  Preparaciones aglutinantes para moldes o núcleos de fundición.  1 5  C  
3824.20  –  Ácidos nafténicos, sus sales insolubles en agua y sus ésteres.  
3824.20.01  Ácido nafténico o Dinonilnaftalén sulfonato de plomo.  1 0  A  
3824.20.99  Los demás.  1 5  A  
3824.30  –  Carburos metálicos sin aglomerar mezclados entre sí o con aglu tinantes 
metálicos.  
3824.30.01  Mezclas de polvos de carburo de tungsteno con uno o varios de los 
elementos: carburo de tántalo, carburo de titanio, cobalto, níq uel, 
molibdeno, cromo o colombio; aun cuando contenga parafina.  10 A  
3824.30.99  Los demás.  1 5  A  
3824.40  –  Aditivos preparados para cementos, morteros u hormigones.  
3824.40.01  Para cemento.  1 5  B +  
3824.40.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 848  
Fracción  Descripción  Tasa base  Categoría  
3824.50  –  Morteros y hormigones, no refractarios.  
3824.50.01  Preparaciones a base de fierro molido, arena sílica y cemento hidráu­
lico. 15 A  
3824.50.02  Mezclas de arena de circonio, arena sílica y resina.  1 0  A  
3824.50.03  Aglutinantes vitrificadores o ligas cerámicas.  1 0  B +  
3824.50.99  Los demás.  1 5  B +  
3824.60  –  Sorbitol, excepto el de la subpartida 2905.44.  
3824.60.01  Sorbitol, excepto el de la subpartida 2905.44.  7  
– Mezclas que contengan derivados perhalogenados de hidrocarburo s acícli­
cos con dos halógenos diferentes, por lo menos:  
3824.71  –  –  Que contengan hidrocarburos acíclicos perhalogenados únicament e con 
flúor y cloro.  
3824.71.01  Que contengan hidrocarburos acíclicos perhalogenados únicament e con 
flúor y cloro.  10 B +  
3824.79  –  –  Las demás.  
3824.79.99  Las demás.  1 0  B +  
3824.90  –  Los demás.  
3824.90.01  Preparaciones borra tinta.  1 5  C  
3824.90.02  Composiciones a base de materias vegetales para desincrustar c alde­
ras. 15 A  
3824.90.03  Desincrustantes para calderas, a base de materias minerales, a un 
cuando contengan productos orgánicos.  15 C  
3824.90.04  Blanqueadores para harina a base de peróxido de benzoilo y fos fato 
de calcio.  15 B +  
3824.90.05  Policebacato de propilenglicol.  1 5  A  
3824.90.06  Soluciones anticoagulantes para sangre o plasma humano en enva ses 
iguales o menores a 500 cm  3 . 10 B +  
3824.90.07  Preparaciones para impedir que resbalen las poleas.  1 5  B +  
3824.90.08  Aceites minerales sulfonados, insolubles en agua.  1 5  B +  
3824.90.09  Indicadores de temperatura por fusión.  1 0  B +  
3824.90.10  Conservadores de forrajes a base de formiato de calcio y nitra to de 
sodio.  15 B +  
3824.90.11  Poliéter alcohol alifático.  1 0  A  
3824.90.12  Cloroparafinas.  1 5  A  
3824.90.13  Composiciones a base de materias minerales para el sellado y l im­
pieza de radiadores.  15 B +  
3824.90.15  Composiciones a base de materias vegetales para sellado y limp ieza 
de radiadores.  15 B +  
3824.90.16  Mezclas de fosfato de cresilo y derivados sulfurados.  1 5  A  
3824.90.17  Ácido dimérico.  1 5  A  
3824.90.18  Polisorbato.  1 5  A  
3824.90.19  Composición a base de antracita aglomerada, con brea y/o alqui trán 
de hulla, aún cuando contenga coque.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 849  
Fracción  Descripción  Tasa base  Categoría  
3824.90.20  Mezcla de difenilo y óxido de difenilo.  Ex.  A  
3824.90.21  N-Alquiltrimetilendiamina, donde el radical alquilo sea de 8 a  22 
átomos de carbono.  15 A  
3824.90.22  Sílice en solución coloidal.  1 0  A  
3824.90.23  Mezcla antiozonante a base de o-tolil-o-anilina-p-fenilen-diam ina, 
difenil-p-fenilendiamina y di-o-tolil-p-fenilendiamina.  15 C  
3824.90.24  Mezcla a base de carbonato de sodio, hipofosfato de sodio, y c loruro 
de calcio.  15 A  
3824.90.25  Mezclas de N,N-dimetil-alquilaminas o N,N-metil-dialquil-amina s. 1 5  A  
3824.90.26  Mezcla de éteres, monoalílicos de mono-, di- y trimetilolfenol es. 1 0  A  
3824.90.27  Preparación en polvo, a base de silicatos y sulfatos, para tra bajo de 
joyería.  15 A  
3824.90.28  Mezcla de 27 a 29 % de ácidos resínicos de la colofonia, 56 a 58 % 
de compuestos fenólicos de alto peso molecular, tales como flob afe­
nos e hidroxometoxiestilbeno, y 14 a 16 % de «compuestos neutro s» 
formados por cera, terpenos polimerizados y dimetoxiestilbeno.  10 A  
3824.90.29  Pasta de coque de petróleo con contenido de azufre.  Ex.  A  
3824.90.30  1,1,1-Tri(4-metil-3-isocianfenilcarbamoil) propano, en acetato  de eti­
lo. 15 A  
3824.90.31  4,4,4″-Triisocianato de trifenilmetano, en 20 % de cloruro de metile­
no. 10 A  
3824.90.32  N,N,N″-Tri(isocianhexametilén) carbamilurea con una concentrac ión 
superior al 50 %, en solución.  10 A  
3824.90.33  Mezcla a base de dos o más siliciuros.  1 0  A  
3824.90.34  Preparación antiincrustante o desincrustante del concreto.  1 5  B +  
3824.90.35  Preparación a base de carbón activado y óxido de cobre.  1 0  C  
3824.90.36  Preparaciones a base de éster del ácido anísico halogenado sol ventes 
y emulsificantes.  15 A  
3824.90.37  Preparación a base de vermiculita y musgo, con o sin perlita.  Ex.  A  
3824.90.38  Preparación a base de alúmina, silicatos y carbonatos alcalino s y 
carbono.  10 B +  
3824.90.39  Preparación a base de 45 % a 53 % de cloruro de magnesio y clo ruro 
de potasio, cloruro de bario, fluoruro de calcio y óxido de mag nesio.  15 A  
3824.90.40  Preparaciones para detectar fallas en materiales, incluso los polvos 
magnetizables coloreados.  10 A  
3824.90.41  Cartuchos con preparados químicos que al reaccionar producen l uz 
fría. 10 A  
3824.90.42  Mezcla que contenga principalmente sal sódica de la hexametile ni­
mina y tiocloroformato de S-etilo.  15 A  
3824.90.43  Mezcla de alquil-amina, donde el radical alquilo sea de 16 a 2 2 
átomos de carbono.  15 A  
3824.90.44  Aglutinantes vitrificadores o ligas cerámicas.  1 0  A  
3824.90.45  Mezcla de nitrilos de ácidos grasos.  1 0  A  
3824.90.46  Residuales provenientes de la fermentación de clorotetraciclin a cuyo 
contenido máximo sea de 30 % de clorotetraciclina.  Ex. A  
3824.90.47  Residuales provenientes de la fermentación de estreptomicina c uyo 
contenido máximo sea de 30 % de estreptomicina.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 850  
Fracción  Descripción  Tasa base  Categoría  
3824.90.48  Humo líquido.  1 0  A  
3824.90.49  Anhídrido poliisobutanil succínico, diluido en aceite mineral.  1 5  A  
3824.90.50  Monooleato de glicerol modificado con estearato de sorbitan et oxi­
lado.  15 A  
3824.90.51  Ésteres metílicos de ácidos grasos de 16 a 18 átomos de carbon o o 
ésteres acéticos y tartáricos de monoglicéridos de ácidos graso s o 
mezclas de ésteres dimetílicos de los ácidos adípico, glutárico  y  
succínico.  10 B +  
3824.90.52  Mezclas de N,N-dimetilamidas de ácidos grasos de aceite de soy a. 1 0  A  
3824.90.53  Aguas amoniacales y masa depuradora agotada procedente de la 
depuración del gas de alumbrado.  15 A  
3824.90.54  Resinas de guayaco, modificada con sustancias nitrogenadas.  1 5  A  
3824.90.55  Polioxipropilenetilenglicoles, de peso molecular hasta 8,000.  1 5  C  
3824.90.56  Preparaciones endurecedoras o agentes curantes para resinas ep óxicas 
a base de mercaptanos o de mezclas de poliamidas con resinas ep ó­
xicas o 4,4′-isopropilidendifenol.  15 A  
3824.90.57  Sal orgánica compuesta por silicatos de arcillas bentónicas o modi­
ficados con compuestos cuaternarios de amonio.  15 A  
3824.90.58  Mezcla de mono, di y triglicéridos de ácidos saturados de long itud de 
cadena C12 a C18.  15 A  
3824.90.59  Sulfonatos y/o fenatos de calcio de los hidrocarburos y sus de riva­
dos. 15 A  
3824.90.60  Derivados de ácido y/o anhídrido poliisobutenil succínico, inc lu­
yendo amida, imida o ésteres.  15 B +  
3824.90.61  Ditiofosfato de cinc disubstituidos con radicales de C3 a C18,  y sus 
derivados.  15 A  
3824.90.62  Mezcla de alcoholes conteniendo, en promedio, isobutanol 61 %,  N- 
amílico 24 %, metil 2 butanol 12 % y metil 3-butanol 1-3 %.  10 B +  
3824.90.63  Mezcla de polietilen poliaminas conteniendo de 32 a 38 % de ni tró­
geno.  10 A  
3824.90.64  Mezclas de poliésteres derivados de benzotriazol.  1 0  A  
3824.90.65  Mezcla de ceras de polietileno, parafina y DL-N-dioctil estana to 
ditioglicólico, en resina fenólica y estearato de calcio como v ehícu­
los. 10 A  
3824.90.66  Mezcla de alcoholato de sodio y alcohol alifático polivalente.  1 0  A  
3824.90.67  Mezcla de éteres glicidílicos alifáticos donde los grupos alqu ílicos 
son predominantemente C12 y C14.  10 A  
3824.90.68  Mezcla de 3,5-diterbutil-4-hidroxibencil monoetil fosfonato de  calcio 
y cera de polietileno.  10 A  
3824.90.69  Mezcla de dimetil metil fosfonato y fosfonato de triarilo.  1 0  A  
3824.90.70  Mezcla de metilén y anilina y polimetilén polianilinas.  1 0  A  
3824.90.71  Mezcla de difenilmetán diisocianato y polimetilén polifenil is ociana­
to. 10 A  
3824.90.72  Preparación selladora de ponchaduras de neumáticos automotrice s, a 
base de glicol etileno.  10 B +  
3824.90.73  Mezclas a base de polisulfuros de isobutileno o diisobutileno.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 851  
Fracción  Descripción  Tasa base  Categoría  
3824.90.74  Preparación a base de borodecanoato de cobalto y silicato de c alcio.  Ex.  A  
3824.90.75  Mezclas orgánicas, extractantes a base de dodecilsalicilaldoxi ma, con 
alcohol tridecílico y keroseno.  10 C  
3824.90.76  Sólidos de fermentación de la nistatina.  Ex.  A  
3824.90.77  Mezclas a base de ácido dodecilsuccínico y dodecil succinato d e 
alquilo.  Ex. A  
3824.90.78  Ácidos bencensulfónicos mono o polisubstituidos por radicales al­
quilo de C10 a C28, o sales de 0,0-dihexil ditiofosfato de alqu ila­
minas primarias con radicales alquilo de C10 a C14.  10 B +  
3824.90.79  Productos residuales de la industria química.  1 0  C  
3824.90.80  Mezcla a base de politetrafluoroetileno y sílica gel.  1 0  C  
3824.90.81  Pentaclorotiofenol con aditivos de efecto activador y dispersa nte. 1 0  A  
3824.90.82  Mezclas a base de compuestos cíclicos polimetil siloxánicos, c on 
60 % máximo de alfa, omega-dihidroxi-dimetil polisiloxano.  10 A  
3824.90.99  Los demás.  1 0  C  
39 MATERIAS PLÁSTICAS Y MANUFACTURAS DE ESTAS MATERIAS. DESE ­
CHOS, RECORTES Y DESPERDICIOS; SEMIPRODUCTOS; MANUFACTU ­
RAS.  
39.01  Polímeros de etileno en formas primarias.  
3901.10  –  Polietileno de densidad inferior a 0.94.  
3901.10.01  Polietileno de densidad inferior a 0.94.  Ex.  A  
3901.20  –  Polietileno de densidad superior o igual a 0.94.  
3901.20.01  Polietileno de densidad igual o superior a 0.94.  Ex.  A  
3901.30  –  Copolímeros de etileno y acetato de vinilo.  
3901.30.01  Copolímeros de etileno y acetato de vinilo.  1 0  C  
3901.90  –  Los demás.  
3901.90.01  Copolímero etileno-maleico.  1 0  B +  
3901.90.02  Polietileno, clorado o clorosulfonado sin cargas ni modificant es, ni 
pigmentos.  10 B +  
3901.90.03  Copolímeros de etileno y ácido acrílico, o metacrílico.  1 0  B +  
3901.90.99  Los demás.  1 0  C  
39.02  Polímeros de propileno o de otras olefinas, en formas primarias.  
3902.10  –  Polipropileno.  
3902.10.01  Sin adición de negro de humo.  1 0  C  
3902.10.99  Los demás.  1 0  C  
3902.20  –  Poliisobutileno.  
3902.20.01  Poliisobutileno, sin pigmentar ni adicionar de cargas o modifi cantes.  Ex.  A  
3902.20.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 852  
Fracción  Descripción  Tasa base  Categoría  
3902.30  –  Copolímeros de propileno.  
3902.30.01  Copolímeros de propileno, sin adición de negro de humo.  1 0  C  
3902.30.99  Los demás.  1 0  C  
3902.90  –  Los demás.  
3902.90.01  Terpolímero de metacrilato de metil-butadieno-estireno.  Ex.  A  
3902.90.99  Los demás  1 0  A  
39.03  Polímeros de estireno en formas primarias.  
– Poliestireno:  
3903.11  –  –  Expandible.  
3903.11.01  Expandible.  1 5  C  
3903.19  –  –  Los demás.  
3903.19.01  Homopolímero de alfa metilestireno.  1 0  C  
3903.19.02  Poliestireno cristal.  1 5  C  
3903.19.99  Los demás.  1 5  C  
3903.20  –  Copolímeros de estireno-acrilonitrilo (SAN).  
3903.20.01  Copolímero de estireno-acrilonitrilo (SAN).  1 5  C  
3903.30  –  Copolímeros de acrilonitrilobutadieno-estireno (ABS).  
3903.30.01  Copolímeros de acrilonitrilobutadieno-estireno (ABS).  1 0  C  
3903.90  –  Los demás.  
3903.90.01  Copolímeros de estireno-vinilo.  1 5  C  
3903.90.02  Copolímeros de estireno-maleico.  1 5  C  
3903.90.03  Copolímero clorometilado de estireno-divinil-benceno.  1 0  C  
3903.90.04  Copolímeros elastoméricos termoplásticos en extructura molecul ar 
tribloque.  10 C  
3903.90.05  Copolímeros del estireno, excepto lo comprendido en las fracci ones 
3903.90.01 a la 04.  15 C  
3903.90.99  Los demás.  1 0  C  
39.04  Polímeros de cloruro de vinilo o de otras olefinas halogenadas, en formas 
primarias.  
3904.10  –  Policloruro de vinilo sin mezclar con otras sustancias.  
3904.10.01  Policloruro de vinilo (P.V.C.) obtenido por el proceso de poli meri­
zación en emulsión que, en dispersión (50 % resina y 50 % dioct ilf­
talato) tenga una finura de 7 Hegman mínimo.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 853  
Fracción  Descripción  Tasa base  Categoría  
3904.10.02  Policloruro de vinilo (P.V.C.) obtenido por el proceso de poli meri­
zación en emulsión, cuyo tamaño de partícula sea de 30 micras, que 
al sinterizarse en una hoja de 0.65 mm de espesor se humecte un i­
formemente en un segundo (en electrolito de 1.280 de gravedad 
específica) y con un tamaño del poro de 4 a 18 micras con una 
porosidad Gurley mayor de 35 segundos (con un Gurley No. 4110).  10 C  
3904.10.99  Los demás.  1 0  C  
– Los demás policloruros de vinilo:  
3904.21  –  –  Sin plastificar.  
3904.21.01  Dispersiones acuosas de policloruro de vinilo («P.V.C.»), de v isco­
sidades menores de 200 centipoises.  10 C  
3904.21.02  Cloruro de polivinilo clorado, con un contenido mínimo de clor o de 
64 %, con o sin aditivos para moldear.  10 C  
3904.21.99  Los demás.  1 0  C  
3904.22  –  –  Plastificados.  
3904.22.01  Plastificados.  1 0  C  
3904.30  –  Copolímeros de cloruro de vinilo y acetato de vinilo.  
3904.30.01  Copolímero de cloruro de vinilo y acetato de vinilo, sin carga s ni 
modificantes, cuyo tiempo de disolución total a 25 °C en una so lu­
ción de una parte de copolímero, y 4 partes de metil-etilcetona , sea 
menor de 30 minutos.  10 C  
3904.30.99  Los demás.  1 5  C  
3904.40  –  Los demás copolímeros de cloruro de vinilo.  
3904.40.01  Copolímeros de cloruro de vinilo-vinil isobutil éter.  1 0  A  
3904.40.99  Los demás.  1 0  A  
3904.50  –  Polímeros de cloruro de vinilideno.  
3904.50.01  Polímeros de cloruro de vinilideno.  1 0  A  
– Polímeros fluorados:  
3904.61  –  –  Politetrafluoroetileno.  
3904.61.01  Politetrafluoroetileno.  Ex.  A  
3904.69  –  –  Los demás.  
3904.69.99  Los demás.  1 0  B +  
3904.90  –  Los demás.  
3904.90.99  Los demás.  1 0  A  
39.05  Polímeros de acetato de vinilo o de otros ésteres vinílicos, en formas 
primarias; los demás polímeros vinílicos en formas primarias.  
– Poliacetato de vinilo:  
3905.12  –  –  En dispersión acuosa.  
3905.12.01  En dispersión acuosa.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 854  
Fracción  Descripción  Tasa base  Categoría  
3905.19  –  –  Los demás.  
3905.19.01  Emulsiones y soluciones a base de poliacetato de vinilo, excep to lo 
comprendido en las fracciones 3905.19.02 y 03.  15 C  
3905.19.02  Poliacetato de vinilo resina termoplástica, grado alimenticio,  con 
peso molecular de 30,000 máximo y punto de ablandamiento de 
90 °C máximo.  15 C  
3905.19.03  Poliacetato de vinilo, resina termoplástica, con peso molecula r mayor 
de 30,000 y punto de ablandamiento mayor a 90 °C.  10 C  
3905.19.99  Los demás.  1 0  C  
– Copolímeros de acetato de vinilo:  
3905.21  –  –  En dispersión acuosa.  
3905.21.01  En dispersión acuosa.  1 5  C  
3905.29  –  –  Los demás.  
3905.29.01  Emulsiones y soluciones a base de copolímeros de poliacetato d e 
vinilo, excepto lo comprendido en las fracción 3905.19.02.  15 C  
3905.29.02  Copolímero de acetato de vinilo y vinil pirrolidina.  1 0  C  
3905.29.99  Los demás.  1 0  C  
3905.30  –  Alcohol polivinílico, incluso con grupos acetato sin hidroliza r. 
3905.30.01  Alcohol polivinílico, incluso con grupos acetato sin hidroliza r. 1 5  A  
– Los demás:  
3905.91  –  –  Copolímeros.  
3905.91.01  Copolímeros.  1 0  C  
3905.99  –  –  Los demás.  
3905.99.99  Los demás.  1 0  C  
39.06  Polímeros acrílicos en formas primarias.  
3906.10  –  Polimetacrilato de metilo.  
3906.10.01  Copolímero de metacrilato de metilo y acrilato de etilo, en po lvo. 1 5  C  
3906.10.02  Polimetilmetaacrilato incoloro, pigmentado o modificado con un  va­
lor Vicat superior a 90 °C según ASTM D-1525.  10 C  
3906.10.99  Los demás.  1 0  A  
3906.90  –  Los demás.  
3906.90.01  Poliacrilato de sodio al 12 % en solución acuosa.  1 5  B +  
3906.90.02  Resinas acrílicas hidroxiladas, sus copolímero y terpolímeros.  1 5  C  
3906.90.03  Poliacrilatos.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 855  
Fracción  Descripción  Tasa base  Categoría  
3906.90.04  Poliacrilonitrilo, sin pigmentar.  1 5  C  
3906.90.05  Poliéster n-butílico del ácido acrílico.  1 0  B +  
3906.90.06  Terpolímero-etileno-ácido acrilico-éster del ácido acrílico.  1 0  B +  
3906.90.07  Copolímero de acrilamida y cloruro de metacriloil oxietil trim etil 
amonio.  10 B +  
3906.90.08  Poliacrilato de sodio en polvo, con granulometría de 90 a 850 mi­
crones y absorción mínima de 200 mililitros por g.  Ex. A  
3906.90.99  Los demás.  1 0  C  
39.07  Poliacetales, los demás poliéteres y resinas epoxi, en formas primarias; 
policarbonatos, resinas alcídicas, poliésteres alílicos y demás poliésteres, 
en formas primarias.  
3907.10  –  Poliacetales.  
3907.10.01  Polioximetileno aun cuando este pigmentado y adicionado de car gas 
y modificantes (pellets).  15 A  
3907.10.02  Polioximetileno, en polvo.  1 0  B +  
3907.10.03  Copolímeros de trioxano con ésteres cíclicos, aun cuando estén  pig­
mentados y adicionados de cargas y modificantes (pellets).  15 A  
3907.10.04  Copolímeros de trioxano con ésteres cíclicos, sin pigmentar y sin 
adición de cargas y modificantes.  10 A  
3907.10.99  Los demás.  1 5  B +  
3907.20  –  Los demás poliéteres.  
3907.20.01  Poli(dicloruro de oxietileno-(dimetilamonio)-etileno-(dimetila monio)- 
etileno), en solución acuosa.  10 A  
3907.20.02  Resina del polióxido del 2,6-dimetilfenileno en polvo, sin car gas, 
refuerzos, pigmentos, estabilizadores y desmoldantes (polióxido  de 
fenileno).  10 A  
3907.20.03  Resinas poliéter modificadas, con función oxazolina o uretano- amina 
o uretano-poliolefinas, solubles en agua después de neutralizar  con 
ácidos orgánicos débiles.  10 A  
3907.20.04  Polietrametilen éter glicol.  1 0  A  
3907.20.05  Resinas de poli(2,2-bis(3,4-dicarboxifenoxi)) fenil propanol-2 -fenilén 
bis imida.  10 A  
3907.20.06  Polioxi etilén o propilén glicol.  1 5  C  
3907.20.07  Polioxipropilenetilenglicoles, de peso molecular hasta 8,000.  1 5  C  
3907.20.99  Los demás.  1 0  C  
3907.30  –  Resinas epoxi.  
3907.30.01  Resinas epóxidas, excepto lo comprendido en la fracción 3907.3 0.02.  1 5  C  
3907.30.02  Resinas epóxidas o etoxilinas cicloalifaticas o novolacas.  1 0  C  
3907.30.03  Resinas de poliamida-epiclorhidrina.  1 0  A  
3907.30.99  Los demás.  1 5  C  
3907.40  –  Policarbonatos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 856  
Fracción  Descripción  Tasa base  Categoría  
3907.40.01  Resinas a base de policarbonatos, en forma líquida o pastosa, inclui­
das las emulsiones, dispersiones y soluciones.  10 B +  
3907.40.02  Resina resultante de carbonato de difenilo y 2,2-bis(4-hidroxi fe­
nil)propano, con adición de cargas, refuerzos, desmoldantes, pi gmen­
tos, modificadores, estabilizadores u otros aditivos, en gránul os. 10 A  
3907.40.03  Resinas a base de policarbonato (50 %) y polibutilén tereftala to 
(50 %), mezcladas en aleación entre sí y/o con otros poliéstere s 
termoplásticos (20 %), con o sin cargas, refuerzos, pigmentos, aditi­
vos o modificadores en gránulos.  10 B +  
3907.40.04  Resina resultante del carbonato de difenilo y 2,2-bis(4-hidrox if- 
enil) propano, sin adición de cargas, refuerzos, desmoldantes, pig­
mentos, modificadores u otros aditivos.  10 A  
3907.40.99  Los demás.  1 5  A  
3907.50  –  Resinas alcídicas.  
3907.50.01  Resinas alcídicas (alquídicas), sin pigmentar, en forma líquid a o 
pastosa, incluidas las emulsiones, dispersiones y soluciones.  15 B +  
3907.50.02  Resinas alcídicas, modificadas con uretanos.  1 0  B +  
3907.50.99  Los demás.  1 5  B +  
3907.60  –  Politereftalato de etileno.  
3907.60.01  Resinas de politereftalato de etileno solubles en cloruro de m etileno.  1 0  C  
3907.60.99  Los demás.  1 5  C  
– Los demás poliésteres:  
3907.91  –  –  No saturados.  
3907.91.01  Elastómero termoplástico a base de copolímeros del poliéster-é ter en 
aleación con polibutilentereftalato, con o sin cargas, refuerzo s, pig­
mentos, aditivos y modificadores en gránulos.  10 B +  
3907.91.02  2,2,4-Trimetil-1,2-dihidro-quinolina polimerizada.  1 5  B +  
3907.91.99  Los demás.  1 5  C  
3907.99  –  –  Los demás.  
3907.99.01  Poliésteres del ácido adípico.  1 5  C  
3907.99.02  Polipropilenglicol.  1 5  C  
3907.99.03  Polihidantoinas.  1 0  A  
3907.99.04  Prepolímero obtenido a partir de 4-4'-diisocianato difenilmeta no y 
polipropilenglicol.  10 A  
3907.99.05  Polibutilén tereftalato.  1 0  C  
3907.99.06  Resinas de poliéster con función oxirano.  1 0  C  
3907.99.07  Resina poliéster derivada del ácido adípico y glicoles.  1 0  C  
3907.99.08  Resina para electrodepositación catódica poliéster-epoxiaminad a, con 
un contenido de 60 a 80 % de sólidos.  10 C  
3907.99.09  Resina poliéster a base de ácido para-hidroxibenzóico, ácido t ereftá­
lico y p-dihidroxibifenilo, con aditivos, reforzantes y cataliz adores.  10 C  
3907.99.10  Poliésteres del ácido tereftálico-ácido isoftálico-butanodiol- polietilen­
glicol, excepto lo comprendido en la fracción 3907.99.13.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 857  
Fracción  Descripción  Tasa base  Categoría  
3907.99.11  Resina termoplástica derivada de la policondensación del 1,4-b uta­
nodiol y dimetil tereftalato sin cargas, refuerzos, pigmentos y  aditi­
vos. 10 C  
3907.99.12  Resina termoplástica derivada de la policondensación del 1,4-b uta­
nodiol y dimetil tereftalato con cargas, refuerzos, pigmentos y  aditi­
vos, en gránulos.  10 C  
3907.99.13  Polímero de éster de ácido carbónico con glicoles.  Ex.  A  
3907.99.99  Los demás.  1 5  C  
39.08  Poliamidas en formas primarias.  
3908.10  –  Poliamidas -6, -11, -12, -6,6, -6,9, -6,10 o -6,12.  
3908.10.01  Polímeros de la hexametilendiamina y ácido dodecandioico.  1 0  A  
3908.10.02  Poliamida del adipato de hexametilendiamina.  1 0  A  
3908.10.03  Superpoliamida del ácido 11-aminoundecanoico.  1 0  A  
3908.10.04  Polímeros de la caprolactama sin pigmentar, ni contener materi as 
colorantes.  15 A  
3908.10.05  Poliamidas o superpoliamidas, excepto lo comprendido en las fr ac­
ciones 3908.10.01 a la 04.  15 C  
3908.10.99  Los demás.  1 5  A  
3908.90  –  Las demás.  
3908.90.01  Poli(epsilón-caprolactoma), en forma líquida o pastosa, inclui das las 
emulsiones, dispersiones y soluciones.  10 A  
3908.90.02  Terpoliamidas cuyo contenido en peso sea, de 20 a 60 % de la 
lactama del ácido dodecandioico o de la dodelactama y ácido und e­
canoico, de 10 a 50 % de adipato de hexametillendiamina y de 10  a  
45 % de caprolactama.  10 A  
3908.90.99  Los demás.  1 5  C  
39.09  Resinas amínicas, resinas fenólicas y poliuretanos, en formas primarias.  
3909.10  –  Resinas ureicas; resinas de tiourea.  
3909.10.01  Resinas ureicas; resinas de tiourea.  1 5  C  
3909.20  –  Resinas melamínicas.  
3909.20.01  Melamina formaldehído, sin materias colorantes, en forma líqui da 
incluidas las emulsiones, dispersiones y soluciones.  15 C  
3909.20.02  Melamina formaldehído, aun cuando estén pigmentadas, excepto c on 
negro de humo y en forma líquida o pastosa, incluidas las emuls io­
nes. 15 C  
3909.20.99  Los demás.  1 5  C  
3909.30  –  Las demás resinas amínicas.  
3909.30.01  Aminoplastos en solución incolora.  1 5  A  
3909.30.02  Poli ((6-((1,1,3,3 tetrametil butil)-imino)-1,3,5-triazina-2,4 -diil)(2- 
(2,2,6,6-tetrametil-piperidil)-imino)-hexametilén-(4-(2,2,6,6-t etra me­
til-piperidil)-imino)).  10 A  
3909.30.99  Los demás.  1 5  B +  
3909.40  –  Resinas fenólicas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 858  
Fracción  Descripción  Tasa base  Categoría  
3909.40.01  Resinas de fenol-formaldehído, modificadas con vinil formal, c on 
disolventes y anticomburentes.  15 C  
3909.40.02  Resinas provenientes de la condensación del fenol y sus deriva dos, 
con el formaldehído, y/o paraformaldehído, con o sin adición de  
modificantes.  15 C  
3909.40.03  Resinas de fenol-formaldehído eterificadas sin modificar.  1 0  C  
3909.40.04  Resina del ácido carbanílico.  1 0  A  
3909.40.05  Fenoplastos.  1 5  C  
3909.40.99  Los demás.  1 5  C  
3909.50  –  Poliuretanos.  
3909.50.01  Poliuretanos, sin pigmentos, cargas o modificantes en forma lí quida o 
pastosa, incluidas las emulsiones, dispersiones y soluciones.  15 C  
3909.50.02  Poliuretanos (caucho del tipo poliisocianato), sin pigmentar n i acon­
dicionar de cargas o modificantes, excepto en forma líquida o p as­
tosa, incluidas las emulsiones, dispersiones y soluciones.  15 C  
3909.50.03  Prepolímeros y polímeros de difenilmetandiisocianato y polimet ilén 
polifenil isocianato hasta 17 % de isocianato libre.  15 C  
3909.50.04  Prepolímeros y polímeros de difenilmetán diisocianato y polime tilén 
polifenil isocianato con más del 17 % de isocianato libre.  10 C  
3909.50.99  Los demás.  1 5  C  
39.10  Siliconas en formas primarias.  
3910.00  Siliconas en formas primarias.  
3910.00.01  Resinas de silicona («potting compound») para empleo electróni co. 1 0  B +  
3910.00.02  Resinas de metil-fenil-siloxano, aun cuando estén pigmentadas.  1 0  A  
3910.00.03  Alfa-Omega-Dihidroxi-dimetil polisiloxano, excepto lo comprend ido 
en la fracción 3910.00.05.  10 A  
3910.00.04  Caucho de silicona vulcanizable en caliente.  Ex.  A  
3910.00.05  Alfa-Omega-Dihidroxi-dimetil siloxano con una viscocidad igual  o  
superior a 50 cps., pero inferior a 100 cps., y tamaño de caden a de 
50 a 120 monómeros, libre de cíclicos.  Ex. A  
3910.00.99  Los demás.  1 5  A  
39.11  Resinas de petróleo, resinas de cumaronaindeno, politerpenos, polisulfuros, 
polisulfonas y demás productos previstos en la Nota 3 de este Capítulo, no 
expresados ni comprendidos en otra parte, en formas primarias.  
3911.10  –  Resinas de petróleo, resinas de cumarona, resinas de indeno, r esinas de 
cumarona-indeno y politerpenos.  
3911.10.01  Resinas de petróleo, resinas de cumarona, resinas de indeno, r esinas 
de cumarona-indeno y politerpenos.  10 A  
3911.90  –  Los demás.  
3911.90.01  Resinas de policondensación de cetonas y aldehídos, modificada s. 1 0  A  
3911.90.02  Resinas maleicas a base de butadieno o polibutadieno modificad as 
con ácido resolcarboxílico para terbutil fenol, solubles al agu a sin 
pigmentar del 65 al 70 %.  10 C  
3911.90.03  Resinas de anacardo modificadas.  1 5  A  
3911.90.04  Resinas provenientes de la condensación del alcohol furfurílic o con 
el formaldehído con o sin la adición de modificantes.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 859  
Fracción  Descripción  Tasa base  Categoría  
3911.90.99  Los demás.  1 5  C  
39.12  Celulosa y sus derivados químicos, no expresados ni comprendidos en otra 
parte, en formas primarias.  
– Acetatos de celulosa:  
3912.11  –  –  Sin plastificar.  
3912.11.01  Sin plastificar.  1 0  A  
3912.12  –  –  Plastificados.  
3912.12.01  Plastificados.  1 0  C  
3912.20  –  Nitratos de celulosa (incluidos los colodiones).  
3912.20.01  Nitrocelulosa en bloques, trozos, grumos, masas no coherentes,  gra­
nuladas, copos o polvos; sin adición de plastificantes, aun cua ndo 
tenga hasta 41 % de alcohol.  Ex. A  
3912.20.99  Los demás.  1 0  A  
– Éteres de celulosa:  
3912.31  –  –  Carboximetilcelulosa y sus sales.  
3912.31.01  Carboximetilcelulosa y sus sales.  1 5  C  
3912.39  –  –  Los demás.  
3912.39.01  Metilcelulosa, en forma líquida o pastosa, incluidas las emuls iones, 
dispersiones o soluciones.  10 C  
3912.39.02  Etilcelulosa.  1 0  C  
3912.39.03  Metilcelulosa, excepto en forma líquida o pastosa, incluidas l as emul­
siones, dispersiones o soluciones.  10 C  
3912.39.04  Hidroxietilcelulosa o etilhidroxietilcelulosa.  1 5  C  
3912.39.05  Hidroxipropil-metilcelulosa.  1 5  C  
3912.39.99  Los demás.  1 5  C  
3912.90  –  Los demás.  
3912.90.01  Celulosa en polvo.  Ex.  A  
3912.90.02  Celulosa esponjosa.  1 0  A  
3912.90.99  Los demás.  1 5  A  
39.13  Polímeros naturales (por ejemplo: ácido algínico) y polímeros naturales 
modificados (por ejemplo: proteínas endurecidas, derivados químicos del 
caucho natural), no expresados ni comprendidos en otra parte, en formas 
primarias.  
3913.10  –  Ácido algínico, sus sales y sus ésteres.  
3913.10.01  Ácido algínico.  1 0  A  
3913.10.02  Alginato de sodio.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 860  
Fracción  Descripción  Tasa base  Categoría  
3913.10.03  Alginato de potasio.  1 0  A  
3913.10.04  Alginato de propilenglicol.  1 0  A  
3913.10.05  Alginatos de magnesio, de amonio y de calcio.  1 5  A  
3913.10.99  Los demás.  1 5  B +  
3913.90  –  Los demás.  
3913.90.01  Caseína sin pigmentar, ni colorear, en gránulos, copos, grumos  o  
polvo.  15 A  
3913.90.02  Esponjas celulósicas.  1 5  A  
3913.90.03  Polisacarido atóxico sucedaneo del plasma (Dextrán) o Dextrán 2,3- 
dihidroxipropil-2-hidroxi-1,3-propanodil éter.  Ex. A  
3913.90.04  Sulfato de condroitín.  1 0  B +  
3913.90.05  Producto de la reacción del líquido obtenido de la cáscara de la nuez 
de anacardo y el formaldehído.  15 A  
3913.90.06  Goma de Xantán.  1 0  A  
3913.90.07  Hierro dextrán.  1 5  A  
3913.90.08  Caucho clorado o fluorado, sin cargas ni modificantes, ni pigm entos.  1 0  B +  
3913.90.99  Los demás.  1 5  B +  
39.14  Intercambiadores de iones a base de polímeros de las partidas  39.01  a 
39.13 , en formas primarias.  
3914.00  Intercambiadores de iones a base de polímeros de las partidas 39.01 a 39.13, 
en formas primarias.  
3914.00.01  Intercambiadores de iones, del tipo catiónico.  1 5  A  
3914.00.99  Los demás.  Ex.  A  
39.15  Desechos, desperdicios y recortes, de plástico.  
3915.10  –  De polímeros de etileno.  
3915.10.01  De polímeros de etileno.  2 0  C  
3915.20  –  De polímeros de estireno.  
3915.20.01  De polímeros de estireno.  2 0  C  
3915.30  –  De polímeros de cloruro de vinilo.  
3915.30.01  De polímeros de cloruro de vinilo.  2 0  C  
3915.90  –  De los demás plásticos.  
3915.90.01  De manufacturas de polimetacrilato de metilo.  2 0  C  
3915.90.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 861  
Fracción  Descripción  Tasa base  Categoría  
39.16  Monofilamentos cuya mayor dimensión del corte transversal sea superior a 
1 mm, barras, varillas y perfiles, incluso trabajados en la superficie pero 
sin otra labor, de plástico.  
3916.10  –  De polímeros de etileno.  
3916.10.01  De polietileno celular.  1 0  C  
3916.10.99  Los demás.  1 5  C  
3916.20  –  De polímeros de cloruro de vinilo.  
3916.20.01  Perfiles, con refuerzo interior metálico.  1 5  C  
3916.20.02  Varillas.  1 5  C  
3916.20.99  Los demás.  1 5  C  
3916.90  –  De los demás plásticos.  
3916.90.01  Varillas de caseína.  1 5  C  
3916.90.02  Monofilamentos de celulosa.  1 0  C  
3916.90.03  De celuloide.  1 0  C  
3916.90.04  Varillas de acetato de polivinilo.  1 5  C  
3916.90.99  Los demás.  1 5  C  
39.17  Tubos y accesorios de tubería [por ejemplo: juntas, codos, empalmes (ra ­
cores)], de plástico.  
3917.10  –  Tripas artificiales de proteínas endurecidas o de plásticos ce lulósicos.  
3917.10.01  De celulosa regenerada, con longitud superior a 50 cm, impregn ados 
de soluciones preservativas.  15 C  
3917.10.02  De celulosa regenerada, excepto lo comprendido en la fracción 
3917.10.01.  10 C  
3917.10.99  Los demás.  1 5  C  
– Tubos rígidos:  
3917.21  –  –  De polímeros de etileno.  
3917.21.01  De polietileno con diámetro hasta de 640 mm (25 pulgadas).  1 5  C  
3917.21.02  De polietileno con diámetro superior a 640 mm (25 pulgadas).  1 0  C  
3917.21.99  Los demás.  1 5  C  
3917.22  –  –  De polímeros de propileno.  
3917.22.01  Tubos de polipropileno (P.P.), con diámetro hasta de 640 mm (2 5 
pulgadas).  15 C  
3917.22.02  De polipropileno con diámetro superior a 640 mm (25 pulgadas).  1 0  C  
3917.22.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 862  
Fracción  Descripción  Tasa base  Categoría  
3917.23  –  –  De polímeros de cloruro de vinilo.  
3917.23.01  Tubos de policloruro de vinilo, reconocibles como concebidas e x­
clusivamente para la implantación de venas o arterias.  10 C  
3917.23.02  Tubos de cloruro de polivinilo (P.V.C.) con diámetro hasta de 
640 mm (25 pulgadas) y para condiciones de trabajo iguales o in fe­
riores a las siguientes: presión de 22 kg/cm  2 (300 lbs/ pulg  2 ) y 
temperatura de 60 °C (140 °F).  15 C  
3917.23.03  Tubos de cloruro de polivinilo (P.V.C.) con diámetro superior a 
640 mm (25 pulgadas).  10 C  
3917.23.99  Los demás.  1 5  C  
3917.29  –  –  De los demás plásticos.  
3917.29.01  De acrilonitrilo-butadieno-estireno (A.B.S.), con diámetro has ta de 
640 mm (25 pulgadas).  15 C  
3917.29.02  De fibra vulcanizada.  1 0  C  
3917.29.03  De nailon, con diámetro hasta de 640 mm (25 pulgadas).  1 5  C  
3917.29.04  Tubos de nailon con diámetro superior a 640 mm (25 pulgadas).  1 0  C  
3917.29.05  Fundas o tubos de materias plásticas artificiales con costura y carac­
teres impresos indelebles para envoltura o empaque.  10 C  
3917.29.99  Los demás.  1 5  C  
– Los demás tubos:  
3917.31  –  –  Tubos flexibles para una presión superior o igual a 27.6 MPa.  
3917.31.01  Tubos flexibles para una presión igual o superior a 27.6 MPa.  1 5  C  
3917.32  –  –  Los demás, sin reforzar ni combinar con otras materias, sin ac cesorios.  
3917.32.01  Tubos, de sección circular, cerrados por uno de sus extremos, reco­
nocibles como concebidos exclusivamente para dispositivos intra ute­
rinos.  10 C  
3917.32.02  A base de cloruro de polivinilideno (P.V.D.C.), con impresione s que 
indiquen su empleo en la industria de los embutidos alimenticio s. 10 C  
3917.32.03  Tubos de celulosa regenerada con impresiones que indiquen su e m­
pleo en la industria de los embutidos alimenticios.  10 C  
3917.32.99  Los demás.  1 5  C  
3917.33  –  –  Los demás, sin reforzar ni combinar con otras materias, con ac cesorios.  
3917.33.01  Tubería de materias plásticas, artificiales hasta de 20 mm de diámetro 
exterior, con goteras integradas, para riego agrícola.  20 C  
3917.33.99  Los demás.  1 5  C  
3917.39  –  –  Los demás.  
3917.39.01  Tubos corrugados de celulosa regenerada,cuando el corrugado se a 
perpendicular a la longitud del tubo.  10 C  
3917.39.99  Los demás.  1 0  C  
3917.40  –  Accesorios.  
3917.40.01  Accesorios.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 863  
Fracción  Descripción  Tasa base  Categoría  
39.18  Revestimientos de plástico para suelos, incluso autoadhesivos, en rollos o 
losetas; revestimientos de plástico para paredes o techos, definidos en la 
Nota 9 de este Capítulo.  
3918.10  –  De polímeros de cloruro de vinilo.  
3918.10.01  Baldosas (losetas) vinílicas, para recubrimientos en pisos.  2 0  C  
3918.10.99  Los demás.  2 0  C  
3918.90  –  De los demás plásticos.  
3918.90.99  De los demás plásticos.  2 0  C  
39.19  Placas, láminas, hojas, cintas, tiras y demás formas planas, autoadhesivas, 
de plástico, incluso en rollos.  
3919.10  –  En rollos de anchura inferior o igual a 20 cm.  
3919.10.01  En rollo de anchura inferior o igual a 20 cm.  1 5  C  
3919.90  –  Las demás.  
3919.90.99  Las demás.  1 5  C  
39.20  Las demás placas, láminas, hojas y tiras, de plástico no celular y sin 
refuerzo, estratificación ni soporte o combinación similar con otras mate ­
rias. 
3920.10  –  De polímeros de etileno.  
3920.10.01  Láminas de polietileno biorientado.  1 0  C  
3920.10.02  Películas que no excedan de 5 cm de ancho.  1 5  C  
3920.10.03  Con caracteres impresos indelebles de marcas de fábricas o aná logos, 
que indiquen su utilización como empaque de productos lácteos.  15 C  
3920.10.04  Tiras que no excedan de 5 cm de ancho.  1 5  C  
3920.10.99  Los demás.  1 0  C  
3920.20  –  De polímeros de propileno.  
3920.20.01  Películas de polipropileno orientado en una o dos direcciones.  1 0  C  
3920.20.02  Películas de polipropileno orientada en dos direcciones, con u n es­
pesor igual o inferior a 0.012 mm.  10 C  
3920.20.03  Películas dieléctricas, de polipropileno orientadas en dos dir ecciones, 
metalizadas o sin metalizar con un espesor inferior o igual a 
0.025 mm, para uso en capacitores.  10 C  
3920.20.04  Tiras o cintas que no excedan de 5 cm de ancho.  1 5  C  
3920.20.99  Los demás.  1 5  C  
3920.30  –  De polímeros de estireno.  
3920.30.01  Tiras o cintas que no excedan de 5 cm de ancho.  1 5  C  
3920.30.02  Películas de poliestireno sin negro de humo.  1 5  C  
3920.30.03  Película de poliestireno orientada biaxialmente (en dos direcc iones), 
con una constante dieléctrica entre 2.4 y 2.6 a una frecuencia menor 
o igual a 10 MHz, con densidad de 1.05 g/cm  3 a 23 °C con un 
contenido de cenizas menor a 10 p.p.m.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 864  
Fracción  Descripción  Tasa base  Categoría  
3920.30.99  Los demás.  1 5  C  
– De polímeros de cloruro de vinilo:  
3920.41  –  –  Rígidos.  
3920.41.01  Rígidos.  1 5  C  
3920.42  –  –  Flexibles.  
3920.42.01  Películas que imiten tejidos o pieles, así como las que tengan  labores 
realzadas.  15 C  
3920.42.02  Láminas de resinas vinílicas.  1 5  C  
3920.42.99  Los demás.  1 5  C  
– De polímeros acrílicos:  
3920.51  –  –  De polimetracrilato de metilo.  
3920.51.01  De polimetacrilato de metilo.  1 5  C  
3920.59  –  –  Las demás.  
3920.59.01  Placas poliacrílicas.  1 5  C  
3920.59.99  Las demás.  1 5  C  
– De policarbonatos, resinas alcídicas, poliésteres alílicos o d emás poliéste­
res: 
3920.61  –  –  De policarbonatos.  
3920.61.01  De policarbonatos.  1 0  C  
3920.62  –  –  De politereftalato de etileno.  
3920.62.01  Películas, bandas o tiras de tereftalato de polietileno.  Ex.  A  
3920.62.99  Los demás.  1 5  C  
3920.63  –  –  De poliésteres no saturados.  
3920.63.01  Hojas con caracteres impresos, tales como marcas de fábrica u otros 
que indiquen su utilización en empaques.  15 C  
3920.63.02  Tiras que no excedan de 5 cm de ancho.  1 5  C  
3920.63.99  Los demás.  1 5  C  
3920.69  –  –  De los demás poliésteres.  
3920.69.01  Etiquetas de materias poliestéricas, impresas con marcas de fá brica y 
soporte de papel, para uso exclusivo en la fabricación de pilas  eléc­
tricas secas.  10 C  
3920.69.99  Los demás.  1 5  C  
– De celulosa o de sus derivados químicos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 865  
Fracción  Descripción  Tasa base  Categoría  
3920.71  –  –  De celulosa regenerada.  
3920.71.01  De celulosa regenerada.  1 5  C  
3920.72  –  –  De fibra vulcanizada.  
3920.72.01  De fibra vulcanizada.  Ex.  A  
3920.73  –  –  De acetato de celulosa.  
3920.73.01  De acetato de celulosa, con anchura superior a 10 cm.  Ex.  A  
3920.73.99  Los demás.  1 5  C  
3920.79  –  –  De los demás derivados de la celulosa.  
3920.79.99  De los demás derivados de la celulosa.  1 5  C  
– De los demás plásticos:  
3920.91  –  –  De polivinilbutiral.  
3920.91.01  De polivinilbutiral.  1 5  C  
3920.92  –  –  De poliamidas.  
3920.92.01  Bandas poliamídicas con espesor inferior o igual a 8 mm.  1 0  C  
3920.92.99  Los demás.  1 5  C  
3920.93  –  –  De resinas amínicas.  
3920.93.01  De resinas amínicas.  1 5  C  
3920.94  –  –  De resinas fenólicas.  
3920.94.01  De resinas fenólicas.  1 5  C  
3920.99  –  –  De los demás plásticos.  
3920.99.99  De los demás plásticos.  1 5  C  
39.21  Las demás placas, láminas, hojas y tiras, de plástico.  
– Productos celulares:  
3921.11  –  –  De polímeros de estireno.  
3921.11.01  De polímeros de estireno.  1 5  C  
3921.12  –  –  De polímeros de cloruro de vinilo.  
3921.12.01  De polímeros de cloruro de vinilo.  1 5  C  
3921.13  –  –  De poliuretanos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 866  
Fracción  Descripción  Tasa base  Categoría  
3921.13.01  De poliuretanos.  1 5  C  
3921.14  –  –  De celulosa regenerada.  
3921.14.01  De celulosa regenerada.  1 5  C  
3921.19  –  –  De los demás plásticos.  
3921.19.01  De polietileno celular.  1 0  C  
3921.19.99  Los demás.  1 5  C  
3921.90  –  Los demás.  
3921.90.01  Tiras poliestéricas, en rollos, metalizadas con aluminio o cin c, con un 
ancho no menor de 8 mm, ni mayor de 80 mm, y un espesor no 
menor de 0.0045 mm ni mayor de 0.014 mm, con un margen sin 
metalizar en uno de sus lados no menor de 1 mm ni mayor de 
2.5 mm de ancho.  10 C  
3921.90.02  De poliéster metalizados, con ancho igual o superior a 350 mm y 
espesor mayor a 100 micrones, reconocibles como concebidas excl u­
sivamente para dieléctrica de condensadores fijos.  10 C  
3921.90.03  Hojas de poliéster, metalizados, con espesor inferior o igual a 
0.1 mm y un ancho inferior a 350 mm, para dieléctrico de condes a­
dores fijos.  10 C  
3921.90.04  Películas que no excedan de 5 cm de ancho, metalizadas con cin c. 1 5  C  
3921.90.05  Películas dieléctricas, de polipropileno orientadas en dos dir ecciones, 
metalizadas, con espesor inferior o igual a 0.025 mm, para uso en 
capacitores.  10 C  
3921.90.06  Película de polipropileno orientada en dos direcciones, recubi erta con 
acetato de polivinilo y/o policroruro de vinilo.  10 C  
3921.90.07  Película adherida a un soporte de materias plásticas artificia les o de 
papel, en láminas o en rollos, usadas en serigrafía o rotograba do. 15 C  
3921.90.08  Cinta plástica termocontráctil de polietileno radiado y lamina do con 
adhesivo termoplástico.  15 C  
3921.90.09  Láminas de polietileno de alta densidad, extruido, con espesor  mí­
nimo de 3 mm.  Ex. A  
3921.90.99  Los demás.  1 5  C  
39.22  Bañeras, duchas, lavabos, bidés, inodoros y sus asientos y tapas, cisternas 
(depósitos de agua) para inodoros y artículos sanitarios o higiénicos simi ­
lares, de plástico.  
3922.10  –  Bañeras, duchas y lavabos.  
3922.10.01  Bañeras, duchas y lavabos.  2 0  C  
3922.20  –  Asientos y tapas de inodoros.  
3922.20.01  Asientos y tapas de inodoros.  2 0  C  
3922.90  –  Los demás.  
3922.90.99  Los demás.  2 0  C  
39.23  Artículos para el transporte o envasado, de plástico; tapones, tapas, cáp ­
sulas y demás dispositivos de cierre, de plástico.  
3923.10  –  Cajas, cajones, jaulas y artículos similares.  
3923.10.01  Cajas, cajones, jaulas y artículos similares.  2 0  C  
– Sacos (bolsas), bolsitas y cucuruchos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 867  
Fracción  Descripción  Tasa base  Categoría  
3923.21  –  –  De polímeros de etileno.  
3923.21.01  De polímeros de etileno.  1 5  C  
3923.29  –  –  De los demás plásticos.  
3923.29.01  Fundas, sacos y bolsas, para envase o empaque.  1 5  C  
3923.29.02  Tubo multicapas termoencojible, coextruido, irradiado hecho a base 
de etilvinilacetato, copolímero de cloruro de vinilideno y clor uro de 
vinilo.  10 C  
3923.29.99  Los demás.  1 5  C  
3923.30  –  Bombonas (damajuanas), botellas, frascos y artículos similares . 
3923.30.01  Tanques o recipientes con capacidad igual o superior a 3.5 l.  2 0  C  
3923.30.99  Los demás.  2 0  C  
3923.40  –  Bobinas, carretes, canillas y soportes similares.  
3923.40.01  «Casetes» o cartuchos para embobinar cintas magnéticas o cinta s 
para máquinas de escribir, excepto para cintas de sonido de anc hura 
inferior a 13 mm.  10 C  
3923.40.02  «Casetes» o cartuchos para embobinar cintas magnéticas de soni do 
de anchura inferior a 13 mm.  15 C  
3923.40.99  Los demás.  2 0  C  
3923.50  –  Tapones, tapas, cápsulas y demás dispositivos de cierre.  
3923.50.01  Tapones, tapas, cápsulas y demás dispositivos de cierre.  2 0  C  
3923.90  –  Los demás.  
3923.90.99  Los demás.  2 0  C  
39.24  Vajilla y demás artículos de uso doméstico y artículos de higiene o de 
tocador, de plástico.  
3924.10  –  Vajilla y demás artículos para el servicio de mesa o de cocina . 
3924.10.01  Vajillas y demás artículos para el servicio de mesa o de cocin a. 2 0  C  
3924.90  –  Los demás.  
3924.90.99  Los demás.  2 0  C  
39.25  Artículos para la construcción, de plástico, no expresados ni comprendidos 
en otra parte.  
3925.10  –  Depósitos, cisternas, cubas y recipientes análogos, de capacid ad superior a 
300 l.  
3925.10.01  Depósitos, cisternas, cubas y recipientes análogos, de capacid ad su­
perior a 300 l.  20 C  
3925.20  –  Puertas, ventanas, y sus marcos, bastidores y umbrales.  
3925.20.01  Puertas, ventanas, y sus marcos, bastidores y umbrales.  2 0  C  
3925.30  –  Contraventanas, persianas (incluidas las venecianas) y artícul os similares, 
y sus partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 868  
Fracción  Descripción  Tasa base  Categoría  
3925.30.01  Contraventanas, persianas (incluidas las venecianas) y artícul os simi­
lares, y sus partes.  20 C  
3925.90  –  Los demás.  
3925.90.99  Los demás.  2 0  C  
39.26  Las demás manufacturas de plástico y manufacturas de las demás materias 
de las partidas  39.01  a 39.14 . 
3926.10  –  Artículos de oficina y artículos escolares.  
3926.10.01  Artículos de oficina y artículos escolares.  2 0  C  
3926.20  –  Prendas y complementos (accesorios), de vestir (incluidos los guantes).  
3926.20.01  Prendas de vestir, sus accesorios y dispositivos, para protecc ión con­
tra radiaciones.  10 C  
3926.20.02  Ballenas para corsés, para prendas de vestir o para accesorios  del 
vestido y análogos.  20 C  
3926.20.99  Los demás.  2 0  C  
3926.30  –  Guarniciones para muebles, carrocerías o similares.  
3926.30.01  Molduras para carrocerías.  2 0  C  
3926.30.99  Los demás.  2 0  C  
3926.40  –  Estatuillas y demás artículos de adorno.  
3926.40.01  Estatuillas y demás artículos de adorno.  2 0  C  
3926.90  –  Las demás.  
3926.90.01  Mangos para herramientas de mano.  2 0  C  
3926.90.02  Empaquetaduras (juntas).  1 0  C  
3926.90.03  Correas transportadoras o de transmisión.  Ex.  A  
3926.90.04  Salvavidas.  2 0  C  
3926.90.05  Flotadores o boyas para redes de pesca.  2 0  C  
3926.90.06  Lonchera y cantimploras.  2 0  C  
3926.90.07  Modelos o patrones.  2 0  C  
3926.90.08  Hormas para calzado.  2 0  C  
3926.90.09  Lavadoras de pipetas, probetas o vasos graduados.  1 0  C  
3926.90.10  Partes y piezas sueltas reconocibles para naves aéreas.  1 0  C  
3926.90.11  Protectores para el sentido auditivo.  2 0  C  
3926.90.12  Cristales artificiales para relojes de bolsillo o pulsera.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 869  
Fracción  Descripción  Tasa base  Categoría  
3926.90.13  Letras, números o signos.  2 0  C  
3926.90.14  Cinchos fijadores o abrazaderas.  2 0  C  
3926.90.15  Almácigas, con oquedades perforadas.  2 0  C  
3926.90.16  Membranas filtrantes.  1 0  C  
3926.90.17  Esténciles para grabación electrónica.  1 0  C  
3926.90.18  Marcas para asfalto, postes reflejantes y/o dispositivos de ad vertencia 
(triángulos de seguridad), de resina plástica, para la señaliza ción vial.  20 C  
3926.90.19  Abanicos o sus partes.  2 0  C  
3926.90.20  Emblemas, para vehículos automóviles.  2 0  C  
3926.90.22  Membranas constituidas por polímeros a base de perfluoros sulf óni­
cos o carboxílicos, con refuerzos de teflón y/o rayón.  10 C  
3926.90.23  Empaques para torres de destilación o absorción.  1 0  C  
3926.90.24  Diablos o tacos (pigs) de poliuretanos con diámetro hasta de 1 22 cm, 
para la limpieza interior de tuberías, aun cuando estén recubie rtos 
con banda de caucho, con incrustaciones de carburo de tungsteno  o  
cerdas de acero.  20 C  
3926.90.25  Manufacturas de polietileno de alta densidad, extruido rotomod elado, 
con espesor mínimo de 3 mm.  Ex. A  
3926.90.26  Marcas para la identificación de animales.  1 0  C  
3926.90.27  Láminas perforadas o troqueladas de polietileno y/o polipropil eno, 
aun cuando estén coloreadas, metalizadas o laqueadas.  20 C  
3926.90.28  Películas de triacetato de celulosa o de tereftalato de poliet ileno, de 
anchura igual o inferior a 35 mm, perforadas.  10 C  
3926.90.29  Embudos.  2 0  C  
3926.90.30  Bastidores para colmena, incluso con su arillo y tapas utiliza bles 
como envases para la miel.  10 C  
3926.90.31  Laminados decorativos duros y rígidos, obtenidos por superposi ción 
y compresión de hojas de papel kraft impregnadas con resinas fe nó­
licas, con o sin cubierta de papel diseño, recubierto con resin as 
melamínicas.  15 C  
3926.90.32  Con alma de tejido o de otra materia, excepto vidrio, con peso  
superior a 40 g por decímetro cuadrado.  15 C  
3926.90.99  Los demás.  1 5  C  
40 CAUCHO Y MANUFACTURAS DE CAUCHO.  
40.01  Caucho natural, balata, gutapercha, guayule, chicle y gomas naturales 
análogas, en formas primarias o en placas, hojas o tiras.  
4001.10  –  Látex de caucho natural, incluso prevulcanizado.  
4001.10.01  Látex de caucho natural, incluso prevulcanizado.  Ex.  A  
– Caucho natural en otras formas:  
4001.21  –  –  Hojas ahumadas.  
4001.21.01  Hojas ahumadas.  Ex.  A  
4001.22  –  –  Cauchos técnicamente especificados (TSNR).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 870  
Fracción  Descripción  Tasa base  Categoría  
4001.22.01  Cauchos técnicamente especificados (TSNR).  Ex.  A  
4001.29  –  –  Los demás.  
4001.29.01  Los demás.  Ex.  A  
4001.30  –  Balata, gutapercha, guayule, chicle y gomas naturales análogas . 
4001.30.01  Gutapercha.  1 0  B +  
4001.30.02  Macaranduba.  1 0  B +  
4001.30.99  Los demás.  1 5  C  
40.02  Caucho sintético y caucho facticio derivado de los aceites, en formas pri ­
marias o en placas, hojas o tiras; mezclas de productos de la partida  40.01  
con los de esta partida, en formas primarias o en placas, hojas o tiras.  
– Caucho estireno-butadieno (SBR); caucho estireno-butadieno car boxilado 
(XSBR):  
4002.11  –  –  Látex.  
4002.11.01  De polibutadieno-estireno incluso modificados con ácidos carbo xíli­
cos, así como los prevulcanizados, excepto lo comprendido en la  
fracción 4002.11.02.  15 C  
4002.11.02  Frío de polibutadieno-estireno, con un contenido de sólidos de  38 a 
41 % o de 67 a 69 %, de estireno combinado 21.5 a 25.5 %, de 
estireno residual de 0.1 % máximo.  10 C  
4002.11.03  En soluciones o dispersiones de polibutadieno-estireno.  1 5  C  
4002.11.99  Los demás.  1 5  C  
4002.19  –  –  Las demás.  
4002.19.01  Polibutadieno-estireno, con un contenido reaccionado de 90 % a  
97 % de butadieno y de 10 % a 3 % respectivamente, de estireno.  10 C  
4002.19.02  Polibutadieno-estireno, excepto lo comprendido en la fracción 
4002.19.01.  15 C  
4002.19.99  Las demás.  1 0  C  
4002.20  –  Caucho butadieno (BR).  
4002.20.01  Caucho butadieno (BR).  1 5  C  
– Caucho isobuteno-isopreno (butilo) (IIR); caucho isobuteno-iso preno ha­
logenado (CIIR o BIIR):  
4002.31  –  –  Caucho isobuteno-isopreno (butilo) (IIR).  
4002.31.01  Caucho butilo, sin negro de humo.  Ex.  A  
4002.31.99  Los demás.  1 0  B +  
4002.39  –  –  Los demás.  
4002.39.01  Caucho butilo halogenado, sin negro de humo.  Ex.  A  
4002.39.99  Los demás.  1 0  A  
– Caucho cloropreno (clorobutadieno) (CR):  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 871  
Fracción  Descripción  Tasa base  Categoría  
4002.41  –  –  Látex.  
4002.41.01  Látex.  1 0  C  
4002.49  –  –  Las demás.  
4002.49.01  Polímeros del 2-clorobutadieno-1,3.  Ex.  A  
4002.49.99  Las demás.  1 5  C  
– Caucho acrilonitrilo-butadieno (NBR):  
4002.51  –  –  Látex.  
4002.51.01  Látex.  1 0  C  
4002.59  –  –  Las demás.  
4002.59.01  Polibutadieno-acrilonitrilo con un contenido igual o superior a 45 % 
de acrilonitrilo.  10 C  
4002.59.02  Hulenitrilo.  1 0  C  
4002.59.03  Copolímero de butadieno-acrilonitrilo carboxilado, con un cont enido 
del 73 al 84 % de copolímero carboxilado.  10 C  
4002.59.04  Polibutadieno-acrilonitrilo.  1 5  C  
4002.59.99  Las demás.  1 5  C  
4002.60  –  Caucho isopreno (IR).  
4002.60.01  Poliisopreno oleoextendido.  1 5  A  
4002.60.99  Los demás.  Ex.  A  
4002.70  –  Caucho etileno-propileno-dieno no conjugado (EPDM).  
4002.70.01  Caucho etileno-propileno-dieno no conjugado (EPDM).  Ex.  A  
4002.80  –  Mezclas de los productos de la partida 40.01 con los de esta p artida.  
4002.80.01  Mezclas de los productos de la partida 40.01 con los de esta p artida.  1 5  C  
– Los demás:  
4002.91  –  –  Látex.  
4002.91.01  Tioplastos.  1 0  A  
4002.91.02  Polibutadieno-estireno vinil piridina.  1 5  C  
4002.91.99  Los demás.  1 5  C  
4002.99  –  –  Las demás.  
4002.99.01  Copolímeros elastoméricos termoplásticos.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 872  
Fracción  Descripción  Tasa base  Categoría  
4002.99.02  Caucho facticio.  Ex.  A  
4002.99.99  Las demás.  1 0  C  
40.03  Caucho regenerado en formas primarias o en placas, hojas o tiras.  
4003.00  Caucho regenerado en formas primarias o en placas, hojas o tir as. 
4003.00.01  Caucho regenerado en formas primarias o en placas, hojas o tir as. 1 0  C  
40.04  Desechos, desperdicios y recortes, de caucho sin endurecer, incluso en 
polvo o gránulos.  
4004.00  Desechos, desperdicios y recortes, de caucho sin endurecer, in cluso en 
polvo o gránulos.  
4004.00.01  Recortes de llantas o de desperdicios, de hule o caucho vulcan izados, 
sin endurecer.  10 C  
4004.00.02  Neumáticos o cubiertas gastados.  2 0  C  
4004.00.99  Los demás.  1 5  C  
40.05  Caucho mezclado sin vulcanizar, en formas primarias o en placas, hojas o 
tiras.  
4005.10  –  Caucho con adición de negro de humo o de sílice.  
4005.10.01  Caucho con adición de negro de humo o de sílice.  1 5  C  
4005.20  –  Disoluciones; dispersiones, excepto las de la subpartida 4005. 10. 
4005.20.01  Reconocibles para naves aéreas.  1 0  C  
4005.20.99  Los demás.  1 5  C  
– Los demás:  
4005.91  –  –  Placas, hojas y tiras.  
4005.91.01  En placas, hojas o tiras con soportes de tejidos.  Ex.  A  
4005.91.02  Cinta aislante eléctrica, autosoldable, de caucho (hule), etil eno pro­
pileno, resistente al efecto corona, para instalaciones de hast a 
69 KW.  10 C  
4005.91.03  Tiras de caucho natural sin vulcanizar, de anchura inferior o igual a 
75 mm y espesor inferior o igual a 15 mm, reconocibles como con ­
cebidas exclusivamente para el revestimiento de la banda de rod adura 
de los neumáticos para naves aéreas.  10 C  
4005.91.99  Los demás.  1 5  C  
4005.99  –  –  Los demás.  
4005.99.99  Los demás.  1 5  C  
40.06  Las demás formas (por ejemplo: varillas, tubos, perfiles) y artículos (por 
ejemplo: discos, arandelas), de caucho sin vulcanizar.  
4006.10  –  Perfiles para recauchutar.  
4006.10.01  Perfiles para recauchutar.  1 5  C  
4006.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 873  
Fracción  Descripción  Tasa base  Categoría  
4006.90.01  Juntas.  1 5  C  
4006.90.02  Parches.  2 0  C  
4006.90.03  Copas para portabustos, aun cuando estén recubiertas de tejido s. 1 5  A  
4006.90.04  Reconocibles para naves aéreas.  1 0  A  
4006.90.99  Los demás.  1 5  C  
40.07  Hilos y cuerdas, de caucho vulcanizado.  
4007.00  Hilos y cuerdas, de caucho vulcanizado.  
4007.00.01  Hilos y cuerdas, de caucho vulcanizado.  1 5  C  
40.08  Placas, hojas, tiras, varillas y perfiles, de caucho vulcanizado sin endure ­
cer. 
– De caucho celular:  
4008.11  –  –  Placas, hojas y tiras.  
4008.11.01  Placas, hojas y tiras.  1 0  C  
4008.19  –  –  Los demás.  
4008.19.01  Perfiles.  1 5  C  
4008.19.99  Los demás.  1 5  C  
– De caucho no celular:  
4008.21  –  –  Placas, hojas y tiras.  
4008.21.01  Mantillas para litografía, aun cuando tengan tejidos.  1 5  A  
4008.21.99  Los demás.  1 5  C  
4008.29  –  –  Los demás.  
4008.29.01  Perfiles.  1 5  C  
4008.29.02  Tela cauchutada con alma de tejido de nailon o algodón, recubi erta 
por ambas caras con hule sintético, vulcanizada, con espesor en tre 
0.3 y 2.0 mm.  10 C  
4008.29.99  Los demás.  1 5  C  
40.09  Tubos de caucho vulcanizado sin endurecer, incluso con sus accesorios 
(por ejemplo: juntas, codos, empalmes (racores)).  
4009.10  –  Sin reforzar ni combinar de otro modo con otras materias, sin accesorios.  
4009.10.01  Reconocibles para naves aéreas.  1 0  C  
4009.10.99  Los demás.  1 5  C  
4009.20  –  Reforzados o combinados de otro modo solamente con metal, sin acceso­
rios. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 874  
Fracción  Descripción  Tasa base  Categoría  
4009.20.01  Con diámetro interior inferior o igual a 508 mm, excepto lo co m­
prendido en las fracciones 4009.20.03 y 4009.20.04.  15 C  
4009.20.02  Reconocibles para naves aéreas.  1 0  C  
4009.20.03  Con diámetro interior superior a 508 mm, y/o mangueras autoflo tan­
tes o submarinas, de cualquier diámetro, conforme a los estánda res 
referidos por el «OCIMF» («Oil Companies International Marine 
Forum») excepto lo comprendido en la fracción 4009.20.04.  10 A  
4009.20.04  Reconocibles como concebidos para el manejo de productos a tem ­
peraturas inferiores a − 39 °C.  10 C  
4009.30  –  Reforzados o combinados de otro modo solamente con materia tex til, sin 
accesorios.  
4009.30.01  Formado por dos o tres capas de caucho y dos de materias texti les, 
con diámetro exterior inferior o igual a 13 mm, sin terminales.  10 C  
4009.30.02  Reconocibles para naves aéreas.  1 0  C  
4009.30.03  Con diámetro interior inferior o igual a 508 mm, excepto lo co m­
prendido en la fracción 4009.30.04.  15 C  
4009.30.04  Con diámetro interior superior a 508 mm, y/o mangueras autoflo tan­
tes o submarinas, de cualquier diámetro, conforme a los estánda res 
referidos por el «OCIMF» («Oil Companies International Marine 
Forum») excepto lo comprendido en la fracción 4009.30.05.  10 A  
4009.30.05  Reconocibles como concebidos para el manejo de productos a tem ­
peraturas inferiores a − 39 °C.  10 C  
4009.40  –  Reforzados o combinados de otro modo con otras materias, sin a ccesorios.  
4009.40.01  Mangueras autoflotantes o submarinas, conforme a los estándare s 
referidos por el «OCIMF» («Oil Companies International Marine 
Forum»).  10 A  
4009.40.02  Reconocibles para naves aéreas.  1 0  C  
4009.40.03  Reconocibles como concebidos para el manejo de productos a tem ­
peraturas inferiores a − 39 °C.  10 C  
4009.40.99  Los demás.  1 5  C  
4009.50  –  Con accesorios.  
4009.50.01  Reconocibles para naves aéreas.  1 0  C  
4009.50.02  Con refuerzos textiles y/o metálicos, con diámetro interior in ferior o 
igual a 508 mm, excepto lo comprendido en las fracciones 
4009.50.03 y 4009.50.04.  15 C  
4009.50.03  Con refuerzos textiles y/o metálicos, con díametro superior a 
508 mm, y/o mangueras autoflotantes o submarinas, de cualquier 
diámetro, conforme a los estándares referidos al «OCIMF»(« Oil 
Companies International Forum»).  10 A  
4009.50.04  Reconocibles como concebidas para el manejo de productos a tem ­
peraturas inferiores a − 39 °C.  10 C  
4009.50.99  Los demás.  1 5  C  
40.10  Correas transportadoras o de transmisión, de caucho vulcanizado.  
– Correas transportadoras:  
4010.11  –  –  Reforzadas solamente con metal.  
4010.11.01  Con anchura superior a 20 cm.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 875  
Fracción  Descripción  Tasa base  Categoría  
4010.11.99  Las demás.  1 5  C  
4010.12  –  –  Reforzadas solamente con materia textil.  
4010.12.01  Correas sin fin de capas, superpuestas de tejidos de cualquier  fibra 
textil, adheridas con caucho, recubiertas por una de sus caras con una 
capa de caucho vulcanizado, con ancho inferior o igual a 5 m, c ir­
cunferencia exterior inferior o igual a 60 m y espesor inferior  o igual 
a 6 mm.  15 C  
4010.12.02  Con anchura superior a 20 cm, excepto lo comprendido en la fra c­
ción 4010.12.01.  15 C  
4010.12.99  Las demás.  1 5  C  
4010.13  –  –  Reforzadas solamente con plástico.  
4010.13.01  Con anchura superior a 20 cm.  1 5  C  
4010.13.99  Las demás.  1 5  C  
4010.19  –  –  Las demás.  
4010.19.01  Con espesor superior o igual a 45 mm pero inferior o igual a 8 0 mm, 
anchura superior o igual a 115 cm pero inferior o igual a 205 c m y 
circunferencia exterior inferior o igual a 5 m.  15 C  
4010.19.02  Con anchura superior a 20 cm, excepto lo comprendido en la fra c­
ción 4010.19.01.  15 C  
4010.19.99  Las demás.  1 5  C  
– Correas de transmisión:  
4010.21  –  –  Correas de transmisión sin fin de circunferencia superior a 60  cm pero 
inferior o igual a 180 cm, incluso estriadas, de sección trapez oidal.  
4010.21.01  Correas de transmisión sin fin de circunferencia superior a 60  cm 
pero inferior o igual a 180 cm, incluso estriadas, de sección t rape­
zoidal.  15 C  
4010.22  –  –  Correas de transmisión sin fin de circunferencia superior a 18 0 cm pero 
inferior o igual a 240 cm, incluso estriadas, de sección trapez oidal.  
4010.22.01  Correas de transmisión sin fin de circunferencia superior a 18 0 cm 
pero inferior o igual a 240 cm, incluso estriadas, de sección t rape­
zoidal.  15 C  
4010.23  –  –  Correas de transmisión sin fin de circunferencia superior a 60  cm pero 
inferior o igual a 150 cm, con muescas (sincrónicas).  
4010.23.01  Con anchura superior a 20 cm.  1 5  C  
4010.23.99  Las demás.  1 5  C  
4010.24  –  –  Correas de transmisión sin fin de circunferencia superior a 15 0 cm pero 
inferior o igual a 198 cm, con muescas (sincrónicas).  
4010.24.01  Con anchura superior a 20 cm.  1 5  C  
4010.24.99  Las demás.  1 5  C  
4010.29  –  –  Las demás.  
4010.29.01  Correas de transmisión sin fin de circunferencia superior a 24 0 cm, 
incluso estriadas, de sección trapezoidal.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 876  
Fracción  Descripción  Tasa base  Categoría  
4010.29.02  Correas sin fin de capas, superpuestas de tejidos de cualquier  fibra 
textil, adheridas con caucho, recubiertas por una de sus caras con una 
capa de caucho vulcanizado, con ancho inferior o igual a 5 m, c ir­
cunferencia exterior inferior o igual a 60 m y espesor inferior  o igual 
a 6 mm.  15 C  
4010.29.03  De caucho sintético con espesor igual o superior 0.10 cm pero infe­
rior o igual a 0.14 cm, anchura igual o superior a 2 cm pero in ferior 
o igual a 2.5 cm y circunferencia superior a 12 cm pero inferio r o 
igual a 24 cm.  15 C  
4010.29.04  De anchura superior a 20 cm, excepto lo comprendido en las fra c­
ciones 4010.29.01, 02 y 03.  15 C  
4010.29.99  Las demás.  1 5  C  
40.11  Neumáticos (llantas neumáticas) nuevos de caucho.  
4011.10  –  Del tipo de los utilizados en automóviles de turismo (incluido s los vehí­
culos de tipo familiar «break» o «station wagon» y los de carre ra). 
4011.10.01  Del tipo de los utilizados en automóviles de turismo (incluido s los 
vehículos del tipo familiar «break» o «station wagon» y los de 
carrera).  20 (  1 ) 
4011.20  –  Del tipo de los utilizados en autobuses o camiones.  
4011.20.01  Del tipo de los utilizados en autobuses o camiones.  2 0  (  1 ) 
4011.30  –  Del tipo de los utilizados en aviones.  
4011.30.01  Del tipo de los utilizados en aviones.  1 0  A  
4011.40  –  Del tipo de los utilizados en motocicletas.  
4011.40.01  Del tipo de los utilizados en motocicletas.  2 0  A  
4011.50  –  Del tipo de los utilizados en bicicletas.  
4011.50.01  Del tipo de los utilizados en bicicletas.  2 0  C  
– Los demás:  
4011.91  –  –  Con altos relieves en forma de taco, ángulo o similares.  
4011.91.01  Para maquinaria y tractores agrícolas e industriales, cuyos nú meros de 
medida sean: 8.25-15; 10.00-15; 6.00-16; 6.50-16; 7.50-16; 5.00 -16; 
7.50-18; 6.00-19; 13.00-24; 16.00-25; 17.50-25; 18.00-25; 18.40 -26; 
23.1-26; 11.25-28; 13.6-28; 14.9-28; 16.9-30; 18.4-30; 24.5-32;  18.4- 
34; 20.8-34; 23.1-34; 12.4-36; 13.6-38; 14.9-38; 15.5-38; 18.4- 38. 10 C  
4011.91.02  Para vehículos fuera de carretera, con diámetro exterior super ior a 
2.20 m.  Ex. A  
4011.91.03  Para maquinaria o tractores agrícolas e industriales, excepto lo com­
prendido en la fracción 4011.91.01.  10 A  
4011.91.99  Los demás.  2 0  C  
4011.99  –  –  Los demás.  
4011.99.01  Reconocibles como concebidos exclusivamente para trenes metrop o­
litanos (METRO).  10 A  
4011.99.02  De diámetro interior superior a 35 cm.  Ex.  A  
4011.99.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 877  
Fracción  Descripción  Tasa base  Categoría  
40.12  Neumáticos (llantas neumáticas) recauchutados o usados, de caucho; ban ­
dajes (llantas macizas o huecas), bandas de rodadura intercambiables para 
neumáticos (llantas neumáticas) y protectores ( «flaps» ), de caucho.  
4012.10  –  Neumáticos (llantas neumáticas) recauchutados.  
4012.10.01  Neumáticos (llantas neumáticas) recauchutados.  2 0  C  
4012.20  –  Neumáticos (llantas neumáticas) usados.  
4012.20.01  Del tipo utilizado en vehículos para el transporte en carreter a de 
pasajeros o mercancía, incluyendo tractores, o en vehículos de la 
partida 87.05.  20 C  
4012.20.02  Reconocibles para naves aéreas.  2 0  C  
4012.20.99  Los demás.  2 0  C  
4012.90  –  Los demás.  
4012.90.01  Bandas de protección (corbatas).  2 0  C  
4012.90.02  Reconocibles para naves aéreas.  1 0  C  
4012.90.99  Los demás.  2 0  C  
40.13  Cámaras de caucho para neumáticos (llantas neumáticas).  
4013.10  –  Del tipo de las utilizadas en automóviles de turismo (incluido s los vehí­
culos de tipo familiar «break» o «station wagon» y los de carre ra), en 
autobuses o camiones.  
4013.10.01  Del tipo de los utilizados en automóviles de turismo (incluido s los 
vehículos del tipo familiar «break» o «station wagon» y los de 
carrera), autobuses y camiones.  20 C  
4013.20  –  Del tipo de las utilizadas en bicicletas.  
4013.20.01  Del tipo de las utilizados en bicicletas.  2 0  C  
4013.90  –  Las demás.  
4013.90.01  Reconocibles para naves aéreas.  1 0  A  
4013.90.02  Para maquinaria y tractores agrícolas e industriales.  1 0  C  
4013.90.99  Las demás.  2 0  C  
40.14  Artículos de higiene o de farmacia (comprendidas las tetinas), de caucho 
vulcanizado sin endurecer, incluso con partes de caucho endurecido.  
4014.10  –  Preservativos.  
4014.10.01  Preservativos.  1 5  C  
4014.90  –  Los demás.  
4014.90.01  Cojines neumáticos.  2 0  C  
4014.90.02  Orinales para incontinencia.  2 0  C  
4014.90.03  Colostomios, aún cuando tengan bolsas de plástico.  1 0  C  
4014.90.04  Ileostomios aún cuando se presenten con bolsas de plástico.  1 0  C  
4014.90.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 878  
Fracción  Descripción  Tasa base  Categoría  
40.15  Prendas de vestir, guantes y demás complementos (accesorios), de vestir, 
para cualquier uso, de caucho vulcanizado sin endurecer.  
– Guantes:  
4015.11  –  –  Para cirugía.  
4015.11.01  Para cirugía.  2 0  C  
4015.19  –  –  Los demás.  
4015.19.99  Los demás.  2 0  C  
4015.90  –  Los demás.  
4015.90.01  Prendas de vestir totalmente de caucho.  1 0  A  
4015.90.02  Prendas de vestir impregnadas o recubiertas de caucho.  2 0  A  
4015.90.03  Prendas de vestir y sus accesorios, para protección contra rad iacio­
nes. 10 A  
4015.90.99  Los demás.  2 0  C  
40.16  Las demás manufacturas de caucho vulcanizado sin endurecer.  
4016.10  –  De caucho celular.  
4016.10.01  De caucho celular.  1 5  C  
– Las demás:  
4016.91  –  –  Revestimientos para el suelo y alfombras.  
4016.91.01  Revestimientos para el suelo y alfombras.  1 5  C  
4016.92  –  –  Gomas de borrar.  
4016.92.01  Cilíndricas de diámetro inferior o igual a 1 cm.  1 5  C  
4016.92.99  Las demás.  1 5  C  
4016.93  –  –  Juntas y demás elementos con función similar de estanqueidad.  
4016.93.01  Juntas (empaquetaduras).  1 5  C  
4016.93.02  Para aletas de vehículos.  1 5  C  
4016.93.03  Con refuerzos de metal, para juntas de dilatación de puentes, viaduc­
tos u otras construcciones.  10 C  
4016.93.04  Del tipo utilizado en los vehículos del Capítulo 87.  1 5  C  
4016.93.99  Las demás.  1 5  C  
4016.94  –  –  Defensas, incluso inflables, para el atraque de los barcos.  
4016.94.01  Defensas para muelles portuarios, con o sin placas de montaje,  ex­
cepto lo comprendido en la fracción 4016.94.02.  15 C  
4016.94.02  Defensas para muelles portuarios, flotantes (rellenas de espum a flo­
tante) o giratorias (ruedas de caucho flexible no inflable).  10 C  
4016.94.99  Los demás.  1 5  C  
4016.95  –  –  Los demás artículos inflables.  
4016.95.01  Salvavidas.  2 0  C  
4016.95.02  Diques.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 879  
Fracción  Descripción  Tasa base  Categoría  
4016.95.99  Los demás.  1 5  C  
4016.99  –  –  Las demás.  
4016.99.01  Arandelas, válvulas u otras piezas de uso técnico, excepto lo com­
prendido en las fracciones 4016.93.01 y 4016.99.08.  15 C  
4016.99.02  Cápsulas o tapones.  1 5  C  
4016.99.03  Peras, bulbos y artículos de forma análoga.  1 5  C  
4016.99.04  Dedales.  1 5  C  
4016.99.05  Gomas para frenos hidráulicos.  1 5  C  
4016.99.06  Recipientes de tejidos de fibras sintéticas poliamídicas, recu biertas 
con caucho sintético tipo butadieno-acrilonitrilo, vulcanizado,  con 
llave de válvula.  10 C  
4016.99.07  Reconocibles para naves aéreas.  1 0  C  
4016.99.08  Artículos reconocibles como concebidos exclusivamente para ser  uti­
lizados en el moldeo de neumáticos nuevos («Bladers»).  10 A  
4016.99.09  Manufacturas circulares con o sin tacón, reconocibles como con ce­
bidas exclusivamente para ser utilizadas en la renovación de ne umá­
ticos.  10 C  
4016.99.10  Elementos para control de vibración, del tipo utilizado en los  vehí­
culos de las partidas 87.01 a 87.05.  15 C  
4016.99.99  Las demás.  1 5  C  
40.17  Caucho endurecido (por ejemplo: ebonita) en cualquier forma, incluidos los 
desechos y desperdicios; manufacturas de caucho endurecido.  
4017.00  Caucho endurecido (por ejemplo: ebonita) en cualquier forma, i ncluidos los 
desechos y desperdicios; manufacturas de caucho endurecido.  
4017.00.01  Barras o perfiles.  1 5  C  
4017.00.02  Manufacturas de caucho endurecido (ebonita).  1 0  C  
4017.00.99  Los demás.  1 5  C  
41 PIELES (EXCEPTO LA PELETERÍA) Y CUEROS.  
41.01  Cueros y pieles, en bruto, de bovino o de equino (frescos o salados, secos, 
encalados, piquelados o conservados de otro modo, pero sin curtir, aper ­
gaminar ni preparar de otra forma), incluso depilados o divididos.  
4101.10  –  Cueros y pieles enteros de bovino, con un peso unitario inferi or o igual a 
8 kg para los secos, a 10 kg para los salados secos y a 14 kg p ara los 
frescos, salados verdes (húmedos) o conservados de otro modo.  
4101.10.01  Cueros y pieles enteros de bovino, con un peso unitario inferi or o 
igual a 8 kg para los secos, a 10 kg para los salados secos y a  14 kg 
para los frescos, salados verdes (húmedos) o conservados de otr o 
modo.  Ex. 1  
– Los demás cueros y pieles de bovino, frescos o salados verdes (húmedos):  
4101.21  –  –  Enteros.  
4101.21.01  Enteros.  Ex.  1  
4101.22  –  –  Crupones y medios crupones.  
4101.22.01  Crupones y medios crupones.  Ex.  1  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 880  
Fracción  Descripción  Tasa base  Categoría  
4101.29  –  –  Los demás.  
4101.29.99  Los demás.  1 0  3  
4101.30  –  Los demás cueros y pieles, de bovino, conservados de otro modo . 
4101.30.99  Los demás cueros y pieles, de bovino, conservados de otro modo . 1 0  3  
4101.40  –  Cueros y pieles de equino.  
4101.40.01  Cueros y pieles de equino.  1 0  3  
41.02  Cueros y pieles en bruto, de ovino (frescos o salados, secos, encalados, 
piquelados o conservados de otro modo, pero sin curtir, apergaminar ni 
preparar de otra forma), incluso depilados o divididos, excepto los exclui ­
dos por la Nota 1 c) de este Capítulo.  
4102.10  –  Con lana.  
4102.10.01  Con lana.  Ex.  1  
– Sin lana (depilados):  
4102.21  –  –  Piquelados.  
4102.21.01  Piquelados.  Ex.  1  
4102.29  –  –  Los demás.  
4102.29.99  Los demás.  1 0  3  
41.03  Los demás cueros y pieles, en bruto (frescos o salados, secos, encalados, 
piquelados o conservados de otro modo, pero sin curtir, apergaminar ni 
preparar de otra forma), incluso depilados o divididos, excepto los exclui ­
dos por las Notas 1 b) o 1 c) de este Capítulo.  
4103.10  –  De caprino.  
4103.10.01  De caprino.  Ex.  1  
4103.20  –  De reptil.  
4103.20.01  De reptil.  1 0  3  
4103.90  –  Los demás.  
4103.90.01  De porcino.  1 0  3  
4103.90.99  Los demás.  1 0  3  
41.04  Cueros y pieles, de bovino o de equino, depilados, preparados, excepto los 
de las partidas  41.08  o 41.09 . 
4104.10  –  Cueros y pieles enteros, de bovino, con una superficie por uni dad inferior 
o igual a 2.6 m  2 (28 pies cuadrados).  
4104.10.01  Cueros y pieles enteros, de bovino, con una superficie por uni dad 
inferior o igual a 2.6 m  2 (28 pies cuadrados).  10 C  
– Los demás cueros y pieles, de bovino o de equino, curtidos o r ecurtidos, 
pero sin preparación posterior, incluso divididos:  
4104.21  –  –  Cueros y pieles, de bovino, con precurtido vegetal.  
4104.21.01  Cueros y pieles, de bovino, con precurtido vegetal.  5  B  
4104.22  –  –  Cueros y pieles, de bovino, precurtidos de otro modo.  
4104.22.01  Cueros de bovino, precurtidos al cromo húmedo («wet blue»).  5  A  
4104.22.99  Los demás.  1 0  C  
4104.29  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 881  
Fracción  Descripción  Tasa base  Categoría  
4104.29.99  Los demás.  1 0  C  
– Los demás cueros y pieles, de bovino o de equino, apergaminado s o 
preparados después del curtido:  
4104.31  –  –  Plena flor y plena flor dividida.  
4104.31.01  Plena flor y plena flor dividida.  1 0  C  
4104.39  –  –  Los demás.  
4104.39.01  De becerro, con peso inferior o igual a 1,500 gramos por pieza  y  
espesor mayor de 0.8 mm (variedad box-calf).  10 C  
4104.39.99  Los demás.  1 0  C  
41.05  Cueros y pieles, de ovino depilados, preparados, excepto los de las partidas  
41.08  o 41.09 . 
– Curtidos o recurtidos, pero sin otra preparación posterior, in cluso dividi­
dos: 
4105.11  –  –  Con precurtido vegetal.  
4105.11.01  Con precurtido vegetal.  1 0  B  
4105.12  –  –  Precurtidos de otra forma.  
4105.12.01  Precurtidos de otra forma.  1 0  A  
4105.19  –  –  Los demás.  
4105.19.01  Preparadas al cromo (húmedas).  Ex.  A  
4105.19.99  Los demás.  1 0  C  
4105.20  –  Apergaminados o preparados después del curtido.  
4105.20.01  Preparados en crosta.  1 0  C  
4105.20.99  Los demás.  1 0  C  
41.06  Cueros y pieles, de caprino depilados, preparados, excepto los de las 
partidas  41.08  o 41.09 . 
– Curtidos o recurtidos, pero sin preparación posterior, incluso  divididos:  
4106.11  –  –  Con precurtido vegetal.  
4106.11.01  Con precurtido vegetal.  1 0  B  
4106.12  –  –  Precurtidos de otra forma.  
4106.12.01  Precurtidos de otra forma.  1 0  A  
4106.19  –  –  Los demás.  
4106.19.01  Preparadas al cromo (húmedas).  Ex.  A  
4106.19.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 882  
Fracción  Descripción  Tasa base  Categoría  
4106.20  –  Apergaminados o preparados después del curtido.  
4106.20.01  En crosta.  1 0  C  
4106.20.99  Los demás.  1 0  C  
41.07  Cueros y pieles depilados de los demás animales y cueros y pieles de 
animales sin pelo, preparados, excepto los de las partidas  41.08  o 41.09 . 
4107.10  –  De porcino.  
4107.10.01  Preparadas al cromo (húmedas).  1 0  B  
4107.10.99  Los demás.  1 0  C  
– De reptil:  
4107.21  –  –  Con precurtido vegetal.  
4107.21.01  Con precurtido vegetal.  1 0  B  
4107.29  –  –  Los demás.  
4107.29.99  Los demás.  1 0  C  
4107.90  –  De los demás animales.  
4107.90.99  De los demás animales.  1 0  C  
41.08  Cueros y pieles, agamuzados (incluido el agamuzado combinado al aceite).  
4108.00  Cueros y pieles, agamuzados (incluido el agamuzado combinado a l aceite).  
4108.00.01  Cueros y pieles, agamuzados (incluido el agamuzado combinado a l 
aceite).  10 C  
41.09  Cueros y pieles barnizados (charolados) o revestidos; cueros y pieles me ­
talizados.  
4109.00  Cueros y pieles barnizados (charolados) o revestidos; cueros y  pieles meta­
lizados.  
4109.00.01  Cueros y pieles barnizados (charolados) o revestidos; cueros y  pieles 
metalizados.  10 C  
41.10  Recortes y demás desperdicios de cuero o piel, preparados, o de cuero 
regenerado, inutilizables para la fabricación de manufacturas de cuero; 
aserrín, polvo y harina de cuero.  
4110.00  Recortes y demás desperdicios de cuero o piel, preparados, o d e cuero 
regenerado, inutilizables para la fabricación de manufacturas d e cuero; ase­
rrín, polvo y harina de cuero.  
4110.00.01  Recortes y demás desperdicios de cuero o de pieles, preparados , o de 
cuero artificial (regenerado), inutilizables para la fabricació n de ma­
nufacturas de cuero; aserrín, polvo y harina de cuero.  10 C  
41.11  Cuero regenerado, a base de cuero o de fibras de cuero, en placas, hojas o 
tiras, incluso enrolladas.  
4111.00  Cuero regenerado, a base de cuero o de fibras de cuero, en pla cas, hojas o 
tiras, incluso enrolladas.  
4111.00.01  Cuero regenerado, a base de cuero o de fibras de cuero, en pla cas, 
hojas o tiras, incluso enrolladas.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 883  
Fracción  Descripción  Tasa base  Categoría  
42 MANUFACTURAS DE CUERO; ARTÍCULOS DE GUARNICIONERÍA Y TA ­
LABARTERÍA; ARTÍCULOS DE VIAJE, BOLSOS DE MANO Y CONTINENTES 
SIMILARES; MANUFACTURAS DE TRIPA.  
42.01  Artículos de talabartería o guarnicionería para todos los animales (inclui ­
dos los tiros, traíllas, rodilleras, bozales, sudaderos, alforjas, abrigos para 
perros y artículos similares), de cualquier materia.  
4201.00  Artículos de talabartería o guarnicionería para todos los anim ales (incluidos 
los tiros, traíllas, rodilleras, bozales, sudaderos, alforjas, abrigos para perros 
y artículos similares), de cualquier materia.  
4201.00.01  Artículos de talabartería o de guarnicionería para todos los a nimales 
(incluidos los tiros, traíllas, rodilleras, bozales, sudaderos,  alforjas, 
abrigos para perros y artículos similares), de cualquier materi a. 20 C  
42.02  Baúles, maletas (valijas), maletines, incluidos los de aseo y los portadocu ­
mentos, portafolios (carteras de mano), cartapacios, fundas y estuches para 
gafas (anteojos), gemelos, cámaras fotográficas o cinematográficas, instru ­
mentos musicales o armasy continentes similares; sacos de viaje, bolsas de 
aseo, mochilas, bolsos de mano (carteras), bolsas para la compra, billete ­
ras, portamonedas, portamapas, petacas, pitilleras y bolsas para tabaco, 
bolsas para herramientas y para artículos de deporte, estuches para frascos 
y botellas, estuches para joyas, polveras, estuches para orfebrería y conti ­
nentes similares, de cuero natural o regenerado, hojas de plástico, materia 
textil, fibra vulcanizada o cartón, o recubiertos totalmente o en su mayor 
parte con estas materias o papel.  
– Baúles, maletas (valijas) y maletines, incluidos los de aseo y  los portado­
cumentos, portafolios (carteras de mano), cartapacios y contine ntes simi­
lares:  
4202.11  –  –  Con la superficie exterior de cuero natural, cuero regenerado o cuero 
barnizado (charolado).  
4202.11.01  Con la superficie exterior de cuero natural, de cuero regenera do 
(artificial) o de cuero barnizado (charolado).  20 C  
4202.12  –  –  Con la superficie exterior de plástico o materia textil.  
4202.12.01  Con la superficie exterior de plástico o materia textil.  2 0  C  
4202.19  –  –  Los demás.  
4202.19.99  Los demás.  2 0  C  
– Bolsos de mano (carteras), incluso con bandolera o sin asas:  
4202.21  –  –  Con la superficie exterior de cuero natural, cuero regenerado o cuero 
barnizado (charolado).  
4202.21.01  Con la superficie exterior de cuero natural, de cuero regenera do o de 
cuero barnizado (charolado).  20 C  
4202.22  –  –  Con la superficie exterior de hojas de plástico o materia text il. 
4202.22.01  Con la superficie exterior de hojas de plástico o materia text il. 2 0  C  
4202.29  –  –  Los demás.  
4202.29.99  Los demás.  2 0  C  
– Artículos de bolsillo o de bolsos de mano (carteras):  
4202.31  –  –  Con la superficie exterior de cuero natural, cuero regenerado o cuero 
barnizado (charolado).  
4202.31.01  Con la superficie exterior de cuero natural, de cuero regenera do 
(artificial) o de cuero barnizado (charolado).  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 884  
Fracción  Descripción  Tasa base  Categoría  
4202.32  –  –  Con la superficie exterior de hojas de plástico o materia text il. 
4202.32.01  Con la superficie exterior de hojas de plástico o materia text il. 2 0  C  
4202.39  –  –  Los demás.  
4202.39.99  Los demás.  2 0  C  
– Los demás:  
4202.91  –  –  Con la superficie exterior de cuero natural, cuero regenerado o cuero 
barnizado (charolado).  
4202.91.01  Con la superficie exterior de cuero natural, de cuero regenera do o de 
cuero barnizado (charolado).  20 C  
4202.92  –  –  Con la superficie exterior de hojas de plástico o materia text il. 
4202.92.01  Con la superficie exterior de hojas de plástico o materia text il. 2 0  C  
4202.99  –  –  Los demás.  
4202.99.99  Los demás.  2 0  C  
42.03  Prendas y complementos (accesorios), de vestir, de cuero natural o cuero 
regenerado.  
4203.10  –  Prendas de vestir.  
4203.10.01  Para protección contra radiaciones.  1 0  C  
4203.10.99  Los demás.  2 0  C  
– Guantes, mitones y manoplas:  
4203.21  –  –  Diseñados especialmente para la práctica del deporte.  
4203.21.01  Diseñados especialmente para la práctica del deporte.  2 0  C  
4203.29  –  –  Los demás.  
4203.29.01  Para protección contra radiaciones.  1 0  C  
4203.29.99  Los demás.  2 0  C  
4203.30  –  Cintos, cinturones y bandoleras.  
4203.30.01  Cinturones de seguridad para operarios.  2 0  C  
4203.30.99  Los demás.  2 0  C  
4203.40  –  Los demás complementos (accesorios) de vestir.  
4203.40.01  Para protección contra radiaciones.  1 0  C  
4203.40.99  Los demás.  2 0  C  
42.04  Artículos para usos técnicos de cuero natural o cuero regenerado.  
4204.00  Artículos para usos técnicos de cuero natural o cuero regenera do. 
4204.00.01  Artículos para usos técnicos de cuero natural o cuero regenera do. 1 5  C  
42.05  Las demás manufacturas de cuero natural o cuero regenerado.  
4205.00  Las demás manufacturas de cuero natural o cuero regenerado.  
4205.00.99  Las demás manufacturas de cuero natural o cuero regenerado.  2 0  C  
42.06  Manufacturas de tripa, vejigas o tendones.  
4206.10  –  Cuerdas de tripa.  
4206.10.01  Cuerdas de tripa.  1 5  C  ▼M1
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Fracción  Descripción  Tasa base  Categoría  
4206.90  –  Las demás.  
4206.90.01  Catgut, incluso cromado, con diámetro igual o superior a 0.10 mm, 
sin exceder de 0.89 mm.  10 C  
4206.90.99  Las demás.  1 5  C  
43 PELETERÍA Y CONFECCIONES DE PELETERÍA; PELETERÍA ARTIFICIAL 
O FACTICIA.  
43.01  Peletería en bruto (incluidas las cabezas, colas, patas y demás trozos 
utilizables en peletería), excepto las pieles en bruto de las partidas  41.01 , 
41.02 o 41.03 . 
4301.10  –  De visón, enteras, incluso sin la cabeza, cola o patas.  
4301.10.01  De visón, enteras incluso sin la cabeza, cola o patas.  1 0  1  
4301.20  –  De conejo o liebre, enteras, incluso sin la cabeza, cola o pat as. 
4301.20.01  De conejo o liebre, enteras, incluso sin la cabeza, cola o pat as. 1 0  1  
4301.30  –  De cordero llamadas «astracán», «Breitschwanz», «caracul», «pe rsa» o 
similares, de corderos de Indias, de China, de Mongolia o del T ibet, 
enteras, incluso sin la cabeza, cola o patas.  
4301.30.01  De cordero llamadas «astracán», «Breitschwanz», «caracul», «pe rsa» 
o similares, de corderos de Indias, de China, de Mongolia o del  
Tibet, enteras, incluso sin la cabeza, cola o patas.  10 1  
4301.40  –  De castor, enteras, incluso sin la cabeza, cola o patas.  
4301.40.01  De castor, enteras, incluso sin la cabeza, cola o patas.  1 0  1  
4301.50  –  De rata almizclera, enteras, incluso sin la cabeza, cola o pat as. 
4301.50.01  De rata almizclera, enteras, incluso sin la cabeza, cola o pat as. 1 0  1  
4301.60  –  De zorro, enteras, incluso sin la cabeza, cola o patas.  
4301.60.01  De zorro, enteras, incluso sin la cabeza, cola o patas.  1 0  1  
4301.70  –  De foca u otaria, enteras, incluso sin la cabeza, cola o patas . 
4301.70.01  De foca u otaria, enteras, incluso sin la cabeza, cola o patas . 1 0  1  
4301.80  –  Las demás pieles, enteras, incluso sin la cabeza, cola o patas . 
4301.80.01  De carpincho.  1 0  1  
4301.80.02  De alpaca (nonato).  1 0  1  
4301.80.99  Las demás.  1 0  1  
4301.90  –  Cabezas, colas, patas y demás trozos utilizables en peletería.  
4301.90.01  Cabezas, colas, patas y demás trozos utilizables en peletería.  1 0  1  
43.02  Peletería curtida o adobada (incluidas las cabezas, colas, patas y demás 
trozos, desechos y recortes), incluso ensamblada (sin otras materias), ex ­
cepto la de la partida  43.03 . 
– Pieles enteras, incluso sin la cabeza, cola o patas, sin ensam blar: 
4302.11  –  –  De visón.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 886  
Fracción  Descripción  Tasa base  Categoría  
4302.11.01  De visón.  1 0  A  
4302.12  –  –  De conejo o liebre.  
4302.12.01  De conejo o liebre.  1 0  A  
4302.13  –  –  De cordero llamadas «astracán», «Breitschwanz», «caracul», «pe rsa» o 
similares, de cordero de Indias, de China, de Mongolia o del Ti bet. 
4302.13.01  De cordero llamadas «astracán», «Breistschwanz», «caracul», «p er­
sa» o similares, de cordero de Indias, de China, de Mongolia o del 
Tibet.  10 A  
4302.19  –  –  Las demás.  
4302.19.99  Las demás.  1 0  A  
4302.20  –  Cabezas, colas, patas y demás trozos, desechos y recortes, sin  ensamblar.  
4302.20.01  Cabezas, colas, patas y demás trozos, desechos y recortes, sin  ensam­
blar. 10 A  
4302.30  –  Pieles enteras y trozos y recortes de pieles, ensamblados.  
4302.30.01  Pieles enteras y trozos y recortes de pieles, ensamblados.  1 0  A  
43.03  Prendas y complementos (accesorios), de vestir, y demás artículos de pe ­
letería.  
4303.10  –  Prendas y complementos (accesorios), de vestir.  
4303.10.01  Prendas y complementos (accesorios), de vestir.  2 0  A  
4303.90  –  Los demás.  
4303.90.99  Los demás.  2 0  A  
43.04  Peletería facticia o artificial y artículos de peletería facticia o artificial.  
4304.00  Peletería facticia o artificial y artículos de peletería facti cia o artificial.  
4304.00.01  Peletería facticia o artificial y artículos de peletería facti cia o artifi­
cial. 20 A  
44 MADERA, CARBÓN VEGETAL Y MANUFACTURAS DE MADERA.  
44.01  Leña; madera en plaquitas o partículas; aserrín, desperdicios y desechos, 
de madera, incluso aglomerados en leños, briquetas, bolitas o formas si ­
milares.  
4401.10  –  Leña.  
4401.10.01  Leña.  1 0  A  
– Madera en plaquitas o partículas:  
4401.21  –  –  De coníferas.  
4401.21.01  De coníferas.  1 0  A  
4401.22  –  –  Distinta de la de coníferas.  
4401.22.01  Distinta de la de coníferas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 887  
Fracción  Descripción  Tasa base  Categoría  
4401.30  –  Aserrín, desperdicios y desechos, de madera, incluso aglomerad os en le­
ños, briquetas, bolitas o formas similares.  
4401.30.01  Aserrín, desperdicios y desechos, de madera, incluso aglomerad os en 
leños, briquetas, bolitas o formas similares.  10 A  
44.02  Carbón vegetal (comprendido el de cáscaras o de huesos (carozos) de 
frutos), incluso aglomerado.  
4402.00  Carbón vegetal (comprendido el de cáscaras o de huesos (carozo s) de fru­
tos), incluso aglomerado.  
4402.00.01  Carbón vegetal (comprendido el de cáscaras o de huesos (carozo s) de 
frutos), incluso aglomerado.  10 A  
44.03  Madera en bruto, incluso descortezada, desalburada o escuadrada.  
4403.10  –  Tratada con pintura, creosota u otros agentes de conservación.  
4403.10.01  Tratada con pintura, creosota u otros agentes de conservación.  1 0  C  
4403.20  –  Las demás, de coníferas.  
4403.20.99  Las demás, de coníferas.  1 0  A  
– Las demás, de las maderas tropicales citadas en la Nota de sub partida 1 de 
este Capítulo:  
4403.41  –  –  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  
4403.41.01  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  1 0  A  
4403.49  –  –  Las demás.  
4403.49.01  White Lauan, White Meranti, White Seraya, Yellow Meranti, Alan , 
Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong y Kem­
pas. 10 A  
4403.49.99  Las demás.  1 0  A  
– Las demás:  
4403.91  –  –  De robles (Quercus spp.), incluida la encina.  
4403.91.01  De robles (Quercus spp.), incluida la encina.  1 0  A  
4403.92  –  –  De haya (Fagus spp.).  
4403.92.01  De haya (Fagus spp.).  1 0  A  
4403.99  –  –  Las demás.  
4403.99.99  Las demás.  1 0  A  
44.04  Flejes de madera; rodrigones hendidos; estacas y estaquillas de madera, 
apuntadas, sin aserrar longitudinalmente; madera simplemente desbastada 
o redondeada, pero sin tornear, curvar ni trabajar de otro modo, para 
bastones, paraguas, mangos de herramientas o similares; madera en tabli ­
llas, laminas, cintas o similares.  
4404.10  –  De coníferas.  
4404.10.01  Madera hilada.  1 5  A  
4404.10.99  Los demás.  1 5  A  
4404.20  –  Distinta de la de coníferas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 888  
Fracción  Descripción  Tasa base  Categoría  
4404.20.01  Varitas de bambú aun cuando esten redondeadas.  2 0  A  
4404.20.02  De fresno, simplemente desbastada o redondeada, para bastones,  
paraguas, mangos de herramientas y similares.  15 A  
4404.20.03  De haya o de maple, simplemente desbastada o redondeada, para 
bastones, paraguas, mangos de herramientas y similares.  15 A  
4404.20.04  Madera hilada.  1 5  A  
4404.20.99  Los demás.  1 5  A  
44.05  Lana de madera; harina de madera.  
4405.00  Lana de madera; harina de madera.  
4405.00.01  Lana de madera.  1 5  A  
4405.00.02  Harina de madera.  1 5  A  
44.06  Traviesas (durmientes) de madera para vías férreas o similares.  
4406.10  –  Sin impregnar.  
4406.10.01  Sin impregnar.  1 5  C  
4406.90  –  Las demás.  
4406.90.99  Las demás.  1 5  C  
44.07  Madera aserrada o desbastada longitudinalmente, cortada o desenrollada, 
incluso cepillada, lijada o unida por entalladuras múltiples, de espesor 
superior a 6 mm.  
4407.10  –  De coníferas.  
4407.10.01  De ocote o pinabete, o abeto (oyamel) en tablas, tablones o vi gas. 1 0  C  
4407.10.02  En tablas, tablones o vigas, excepto lo comprendido en la frac ción 
4407.10.01.  15 C  
4407.10.03  Tablillas con ancho que no exceda de 10 cm y longitud inferior  o  
igual a 20 cm, para la fabricación de lápices.  10 C  
4407.10.99  Los demás.  1 5  C  
– De las maderas tropicales citadas en la Nota de subpartida 1 d e este 
Capítulo:  
4407.24  –  –  Virola, Mahogany (Swietenia spp.), Imbuia y Balsa.  
4407.24.01  En tablas, tablones o vigas.  1 5  C  
4407.24.99  Los demás.  1 5  C  
4407.25  –  –  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  
4407.25.01  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  1 5  C  
4407.26  –  –  White Lauan, White Meranti, White Seraya, Yellow Meranti y Ala n. 
4407.26.01  White Lauan, White Meranti, White Seraya, Yellow Meranti y Ala n. 1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 889  
Fracción  Descripción  Tasa base  Categoría  
4407.29  –  –  Las demás.  
4407.29.01  Keruing, Ramin, Kapur, Teak, Jongkong, Merbau, Jelutong, Kempa s, 
Okumé, Obeche, Sapelli, Sipo, Acajou d'Afrique, Makoré, Iroco, 
Tiama, Mansonia, Ilomba, Dibétou, Limba o Azobé.  15 C  
4407.29.99  Las demás.  1 5  C  
– Las demás:  
4407.91  –  –  De robles (Quercus spp.), incluida la encina.  
4407.91.01  De robles (Quercus spp.), incluida la encina.  1 5  C  
4407.92  –  –  De haya (Fagus spp.).  
4407.92.01  Cuando ninguno de sus lados exceda de 18 cm y longitud igual o  
superior a 18 cm, sin exceder de 1 m.  10 C  
4407.92.99  Los demás.  1 5  C  
4407.99  –  –  Las demás.  
4407.99.01  En tablas, tablones o vigas, excepto lo comprendido en la frac ción 
4407.99.05.  15 C  
4407.99.02  De fresno, cuando ninguno de sus lados exceda de 18 cm y longi tud 
igual o superior a 48 cm, sin exceder de 1 m.  10 C  
4407.99.03  Tablones con ancho que no exceda de 10 cm y longitud inferior o 
igual a 70 cm, de cedro rojo occidental (Thuja plicata).  10 C  
4407.99.04  De maple, cuando ninguno de sus lados exceda de 18 cm y longit ud 
igual o superior a 48 cm, sin exceder de 1 m.  10 C  
4407.99.05  De las especies listadas a continuación: Acer spp., Alnus Rubr a, 
Prunus spp., Liriodendron Tulipifera, Betula spp., Carya spp., Carya 
Illinoensis, Carya Pecan, y Juglans spp.  10 C  
4407.99.99  Los demás.  1 5  C  
44.08  Hojas para chapado o contrachapado (incluso unidas) y demás maderas 
aserradas longitudinalmente, cortadas o desenrolladas, incluso cepilladas, 
lijadas o unidas por entalladuras múltiples, de espesor inferior o igual a 
6 mm.  
4408.10  –  De coníferas.  
4408.10.01  De coníferas.  1 5  A  
– De las maderas tropicales citadas en la Nota de subpartida 1 d e este 
Capítulo:  
4408.31  –  –  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  
4408.31.01  Dark Red Meranti, Light Red Meranti y Meranti Bakau.  1 5  A  
4408.39  –  –  Las demás.  
4408.39.99  Las demás.  1 5  A  
4408.90  –  –  Las demás.  
4408.90.99  Las demás.  1 5  A  
44.09  Madera (incluidas las tablillas y frisos para parqués, sin ensamblar) per ­
filada longitudinalmente (con lengüetas, ranuras, rebajes, acanalados, bi ­
selados, con juntas en  «V» , moldurados, redondeados o similares) en una o 
varias caras o cantos, incluso cepillada, lijada o unida por entalladuras 
múltiples.  
4409.10  –  De coníferas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 890  
Fracción  Descripción  Tasa base  Categoría  
4409.10.01  Listones y molduras de madera para muebles, marcos, decorados 
interiores, conducciones eléctricas y análogos.  20 B  
4409.10.02  Tablillas de «Libocedrus decurrens» con ancho que no exceda de  
10 cm y longitud igual o inferior a 20 cm, para la fabricación de 
lápices.  10 B +  
4409.10.99  Los demás.  2 0  B +  
4409.20  –  Distinta de la de coníferas.  
4409.20.01  Listones y molduras de madera para muebles, marcos, decorados 
interiores, conducciones eléctricas y análogos.  20 B +  
4409.20.99  Los demás.  2 0  B +  
44.10  Tableros de partículas y tableros similares, de madera u otras materias 
leñosas, incluso aglomeradas con resinas o demás aglutinantes orgánicos.  
– De madera:  
4410.11  –  –  Tableros llamados «waferboard», incluidos los llamados «orient ed strand 
board».  
4410.11.01  Tableros llamados «waferboard», incluidos los llamados «orient ed 
strand board».  20 C  
4410.19  –  –  Los demás.  
4410.19.99  Los demás.  2 0  C  
4410.90  –  De las demás materias leñosas.  
4410.90.01  Aglomerados sin recubrir ni acabar.  1 5  C  
4410.90.02  Aglomerados recubiertos con laminados plásticos.  2 0  C  
4410.90.99  Los demás.  2 0  C  
44.11  Tableros de fibra de madera u otras materias leñosas, incluso aglomeradas 
con resinas o demás aglutinantes orgánicos.  
– Tableros de fibra de masa volúmica superior a 0.8 g/cm  3 : 
4411.11  –  –  Sin trabajo mecánico ni recubrimiento de superficie.  
4411.11.01  Sin trabajo mecánico ni recubrimiento de superficie.  1 5  C  
4411.19  –  –  Los demás.  
4411.19.99  Los demás.  1 5  C  
– Tableros de fibra de masa volúmica superior a 0.5 g/cm  3 pero inferior o 
igual a 0.8 g/cm  3 : 
4411.21  –  –  Sin trabajo mecánico ni recubrimiento de superficie.  
4411.21.01  Sin trabajo mecánico ni recubrimiento de superficie.  1 5  C  
4411.29  –  –  Los demás.  
4411.29.99  Los demás.  1 5  C  
– Tableros de fibra de masa volúmica superior a 0.35 g/cm  3 pero inferior o 
igual a 0.5 g/cm  3 : ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 891  
Fracción  Descripción  Tasa base  Categoría  
4411.31  –  –  Sin trabajo mecánico ni recubrimiento de superficie.  
4411.31.01  Sin trabajo mecánico ni recubrimiento de superficie.  1 5  C  
4411.39  –  –  Los demás.  
4411.39.99  Los demás.  1 5  C  
– Los demás:  
4411.91  –  –  Sin trabajo mecánico ni recubrimiento de superficie.  
4411.91.01  Sin trabajo mecánico ni recubrimiento de superficie.  1 5  C  
4411.99  –  –  Los demás.  
4411.99.99  Los demás.  1 5  C  
44.12  Madera contrachapada, madera chapada y madera estratificada similar.  
– Madera contrachapada constituida exclusivamente por hojas de m adera de 
espesor unitario inferior o igual a 6 mm:  
4412.13  –  –  Que tenga, por lo menos, una hoja externa de las maderas tropi cales 
citadas en la Nota de subpartida 1 de este Capítulo.  
4412.13.01  Que tenga, por lo menos, una hoja externa de las maderas tropi cales 
siguientes: Dark Red Meranti, Light Red Meranti, White Lauan, 
Sipo, Limba, Okumé, Obeché, Acajou d'Afrique, Sapelli, Mahogany , 
Palisandre de Para, Palisandre de Río y Palisandre de Rose.  20 C  
4412.13.99  Las demás.  1 5  C  
4412.14  –  –  Las demás, que tengan, por lo menos, una hoja externa de mader a 
distinta de la de coníferas.  
4412.14.99  Las demás, que tengan, por lo menos, una hoja externa de mader a 
distinta de la de coníferas.  15 C  
4412.19  –  –  Las demás.  
4412.19.01  Con las dos hojas exteriores de coníferas.  1 5  C  
4412.19.02  De coníferas, denominada «plywood».  1 5  C  
4412.19.99  Las demás.  2 0  C  
– Las demás, que tengan, por lo menos, una hoja externa de mader a distinta 
de la de coníferas:  
4412.22  –  –  Que tengan, por lo menos, una hoja de las maderas tropicales c itadas en 
la Nota de subpartida 1 de este Capítulo.  
4412.22.01  Que tengan, por lo menos, una hoja de las maderas tropicales c itadas 
en la Nota de subpartida 1 de este Capítulo.  20 C  
4412.23  –  –  Las demás, que contengan, por lo menos, un tablero de partícul as. 
4412.23.99  Las demás, que contengan, por lo menos, un tablero de partícul as. 1 5  C  
4412.29  –  –  Las demás.  
4412.29.99  Las demás.  2 0  C  
– Las demás:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 892  
Fracción  Descripción  Tasa base  Categoría  
4412.92  –  –  Que tengan, por lo menos, una hoja de las maderas tropicales c itadas en 
la Nota de subpartida 1 de este Capítulo.  
4412.92.01  Que tengan, por lo menos, una hoja de las maderas tropicales c itadas 
en la Nota de subpartida 1 de este Capítulo.  20 C  
4412.93  –  –  Las demás, que contengan, por lo menos, un tablero de partícul as. 
4412.93.99  Las demás, que contengan, por lo menos, un tablero de partícul as. 1 5  C  
4412.99  –  –  Las demás.  
4412.99.99  Las demás.  2 0  C  
44.13  Madera densificada en bloques, tablas, tiras o perfiles.  
4413.00  Madera densificada en bloques, tablas, tiras o perfiles.  
4413.00.01  De corte rectangular o cilíndrico, cuya sección transversal se a infe­
rior o igual a 5 cm y longitud superior a 25 cm sin exceder de 
170 cm, de haya blanca.  10 A  
4413.00.02  De maple.  1 5  A  
4413.00.99  Los demás.  2 0  A  
44.14  Marcos de madera para cuadros, fotografías, espejos u objetos similares.  
4414.00  Marcos de madera para cuadros, fotografías, espejos u objetos similares.  
4414.00.01  Marcos de madera para cuadros, fotografías, espejos u objetos simi­
lares.  20 B +  
44.15  Cajones, cajas, jaulas, tambores y envases similares, de madera; carretes 
para cables, de madera; paletas, paletas-caja y demás plataformas para 
carga, de madera; collarines para paletas, de madera.  
4415.10  –  Cajones, cajas, jaulas, tambores y envases similares; carretes  para cables.  
4415.10.01  Cajones, cajas, jaulas tambores y envases similares; carretes para 
cables.  20 B +  
4415.20  –  Paletas, paletas-caja y demás plataformas para carga; collarin es para pale­
tas. 
4415.20.01  Collarines para paletas.  2 0  B +  
4415.20.99  Las demás.  2 0  C  
44.16  Barriles, cubas, tinas y demás manufacturas de tonelería y sus partes, de 
madera, incluidas las duelas.  
4416.00  Barriles, cubas, tinas y demás manufacturas de tonelería y sus  partes, de 
madera, incluidas las duelas.  
4416.00.01  Barriles, cubas, tinas, cubos o demás manufacturas de tonelerí a, con 
capacidad superior a 5,000 l.  20 B +  
4416.00.02  Duelas, reconocibles para artículos de tonelería.  2 0  B +  
4416.00.03  Partes componentes, excepto las duelas.  2 0  B +  
4416.00.04  Duelas, estén o no aserradas por sus dos caras principales, pe ro sin 
otra labor, excepto lo comprendido en la fracción 4416.00.02.  20 B +  
4416.00.99  Los demás.  2 0  B +  
44.17  Herramientas, monturas y mangos de herramientas, monturas y mangos de 
cepillos, brochas o escobas, de madera; hormas, ensanchadores y tensores 
para el calzado, de madera.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 893  
Fracción  Descripción  Tasa base  Categoría  
4417.00  Herramientas, monturas y mangos de herramientas, monturas y ma ngos de 
cepillos, brochas o escobas, de madera; hormas, ensanchadores y  tensores 
para el calzado, de madera.  
4417.00.01  Esbozos para hormas.  1 5  B +  
4417.00.99  Los demás.  2 0  B +  
44.18  Obras y piezas de carpintería para construcciones, incluidos los tableros 
celulares, los tableros para parqués y tablillas para cubierta de tejados o 
fachadas ( «shingles»  y «shakes» ), de madera.  
4418.10  –  Ventanas, contra-ventanas, y sus marcos y contramarcos.  
4418.10.01  Ventanas, contra-ventanas, y sus marcos y contramarcos.  2 0  C  
4418.20  –  Puertas y sus marcos, contramarcos y umbrales.  
4418.20.01  Puertas y sus marcos, contramarcos y umbrales.  2 0  C  
4418.30  –  Tableros para parqués.  
4418.30.01  Tableros para parqués.  2 0  B +  
4418.40  –  Encofrados para hormigón.  
4418.40.01  Encofrados para hormigón.  2 0  B +  
4418.50  –  Tablillas para cubierta de tejados o fachadas («shingles» y «s hakes»).  
4418.50.01  Tablillas para cubierta de tejados o fachadas («shingles» y «s hakes»).  2 0  B +  
4418.90  –  Los demás.  
4418.90.01  Tableros celulares de madera, incluso recubiertos con chapas d e 
metal común.  20 B +  
4418.90.99  Los demás.  2 0  B +  
44.19  Artículos de mesa o de cocina, de madera.  
4419.00  Artículos de mesa o de cocina, de madera.  
4419.00.01  Artículos de mesa o de cocina, de madera.  2 0  B +  
44.20  Marquetería y taracea; cofrecillos y estuches para joyería u orfebrería y 
manufacturas similares, de madera; estatuillas y demás objetos de adorno, 
de madera; artículos de mobiliario, de madera, no comprendidos en el 
Capítulo 94.  
4420.10  –  Estatuillas y demás objetos de adorno, de madera.  
4420.10.01  Estatuillas y demás objetos de adorno, de madera.  2 0  B +  
4420.90  –  Los demás.  
4420.90.99  Los demás.  2 0  B +  
44.21  Las demás manufacturas de madera.  
4421.10  –  Perchas para prendas de vestir.  
4421.10.01  Perchas para prendas de vestir.  2 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 894  
Fracción  Descripción  Tasa base  Categoría  
4421.90  –  Las demás.  
4421.90.01  Para fósforos; clavos para calzado.  1 5  B +  
4421.90.02  Tapones.  1 5  B +  
4421.90.03  Adoquines.  2 0  B +  
4421.90.04  Canillas, carretes y bobinas para la hilatura y el tejido para  hilo de 
coser y artículos similares de madera torneada.  15 B +  
4421.90.99  Los demás.  2 0  C  
45 CORCHO Y SUS MANUFACTURAS.  
45.01  Corcho natural en bruto o simplemente preparado; desperdicios de corcho; 
corcho triturado, granulado o pulverizado.  
4501.10  –  Corcho natural en bruto o simplemente preparado.  
4501.10.01  Corcho natural en bruto o simplemente preparado.  1 0  A  
4501.90  –  Los demás.  
4501.90.99  Los demás.  1 0  A  
45.02  Corcho natural, descortezado o simplemente escuadrado, o en bloques, 
placas, hojas o tiras, cuadradas o rectangulares (incluidos los esbozos 
con aristas vivas para tapones).  
4502.00  Corcho natural, descortezado o simplemente escuadrado, o en bl oques, pla­
cas, hojas o tiras, cuadradas o rectangulares (incluidos los es bozos con 
aristas vivas para tapones).  
4502.00.01  Corcho natural, descortezado o simplemente escuadrado, o en bl o­
ques, placas, hojas o tiras, cuadradas o rectangulares (incluid os los 
esbozos con aristas vivas para tapones).  15 A  
45.03  Manufacturas de corcho natural.  
4503.10  –  Tapones.  
4503.10.01  Tapones.  1 5  A  
4503.90  –  Las demás.  
4503.90.99  Las demás.  1 5  A  
45.04  Corcho aglomerado (incluso con aglutinante) y manufacturas de corcho 
aglomerado.  
4504.10  –  Bloques, placas, hojas y tiras; baldosas y revestimientos simi lares de 
pared, de cualquier forma; cilindros macizos, incluidos los dis cos. 
4504.10.01  Lozas o mosaicos.  2 0  A  
4504.10.02  Empaquetaduras.  1 5  A  
4504.10.03  Reconocibles para naves aéreas.  1 0  A  
4504.10.99  Los demás.  1 5  A  
4504.90  –  Las demás.  
4504.90.99  Las demás.  1 5  A  ▼M1
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Fracción  Descripción  Tasa base  Categoría  
46 MANUFACTURAS DE ESPARTERÍA O DE CESTERÍA.  
46.01  Trenzas y artículos similares, de materia trenzable, incluso ensamblados en 
tiras; materia trenzable, trenzas y artículos similares de materia trenzable, 
tejidos o paralelizados, en forma plana, incluso terminados (por ejemplo: 
esterillas, esteras, cañizos).  
4601.10  –  Trenzas y artículos similares de materia trenzable, incluso en samblados en 
tiras.  
4601.10.01  Trenzas y artículos similares de materia trenzable, incluso en sambla­
dos en tiras.  20 A  
4601.20  –  Esterillas, esteras y cañizos, de materia vegetal.  
4601.20.01  De bejuco, esparto, mimbre, paja o viruta.  2 0  A  
4601.20.99  Los demás.  2 0  A  
– Los demás:  
4601.91  –  –  De materia vegetal.  
4601.91.01  De materia vegetal.  2 0  A  
4601.99  –  –  Los demás.  
4601.99.99  Los demás.  2 0  A  
46.02  Artículos de cestería obtenidos directamente en su forma con materia tren ­
zable o confeccionados con artículos de la partida  46.01 ; manufacturas de 
esponja vegetal (paste o  «lufa» ). 
4602.10  –  De materia vegetal.  
4602.10.01  De materia vegetal.  2 0  A  
4602.90  –  Los demás.  
4602.90.99  Los demás.  2 0  A  
47 PASTAS DE MADERA O DE OTRAS MATERIAS FIBROSAS CELULÓSICAS; 
DESPERDICIOS Y DESECHOS DE PAPEL O CARTÓN.  
47.01  Pasta mecánica de madera.  
4701.00  Pasta mecánica de madera.  
4701.00.01  Pasta mecánica de madera.  5  A  
47.02  Pasta química de madera para disolver.  
4702.00  Pasta química de madera para disolver.  
4702.00.01  Pasta química de la alfacelulosa grado para disolver, con una visco­
sidad intrínseca de 3 a 4.5 y de una concentración de 90 al 95 % de 
alfacelulosa regenerable en sosa al 10 %.  Ex. A  
4702.00.99  Los demás.  Ex.  A  
47.03  Pasta química de madera a la sosa (soda) o al sulfato, excepto la pasta 
para disolver.  
– Cruda:  
4703.11  –  –  De coníferas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 896  
Fracción  Descripción  Tasa base  Categoría  
4703.11.01  Al sulfato, y que se destinen a la fabricación de papel prensa  o de 
cartón Kraft, para envases desechables, para leche.  5 A  
4703.11.02  Al sulfato, excepto lo comprendido en la fracción 4703.11.01.  Ex.  A  
4703.11.99  Las demás.  1 0  A  
4703.19  –  –  Distinta de la de coníferas.  
4703.19.01  Al sulfato.  1 0  A  
4703.19.02  A la sosa.  5  A  
– Semiblanqueada o blanqueada:  
4703.21  –  –  De coníferas.  
4703.21.01  Al sulfato.  Ex.  A  
4703.21.02  A la sosa.  5  A  
4703.29  –  –  Distinta de la de coníferas.  
4703.29.01  Al sulfato.  Ex.  A  
4703.29.02  A la sosa.  Ex.  A  
47.04  Pasta química de madera al sulfito, excepto la pasta para disolver.  
– Cruda:  
4704.11  –  –  De coníferas.  
4704.11.01  De coníferas.  5  A  
4704.19  –  –  Distinta de la de coníferas.  
4704.19.01  Distinta de la de coníferas.  5  A  
– Semiblanqueada o blanqueada:  
4704.21  –  –  De coníferas.  
4704.21.01  De coníferas.  Ex.  A  
4704.29  –  –  Distinta de la de coníferas.  
4704.29.01  Distinta de la de coníferas.  5  A  
47.05  Pasta semiquímica de madera.  
4705.00  Pasta semiquímica de madera.  
4705.00.01  Pasta semiquímica de madera.  5  A  
47.06  Pasta de fibras obtenidas de papel o cartón reciclados (desperdicios y 
desechos) o de las demás materias fibrosas celulósicas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 897  
Fracción  Descripción  Tasa base  Categoría  
4706.10  –  Pasta de línter de algodón.  
4706.10.01  Pasta de línter de algodón.  5  A  
4706.20  –  Pasta de fibras obtenidas de papel o cartón reciclados (desper dicios y 
desechos).  
4706.20.01  Pasta de fibras obtenidas de papel o cartón reciclados (desper dicios y 
desechos).  5 A  
– Las demás:  
4706.91  –  –  Mecánicas.  
4706.91.01  Mecánicas.  5  A  
4706.92  –  –  Químicas.  
4706.92.01  Químicas.  5  A  
4706.93  –  –  Semiquímicas.  
4706.93.01  Semiquímicas.  5  A  
47.07  Papel o cartón para reciclar (desperdicios y desechos).  
4707.10  –  De papel o cartón Kraft crudos o de papel o cartón corrugados.  
4707.10.01  De papel o cartón Kraft crudos o de papel o cartón corrugados.  Ex.  A  
4707.20  –  De otros papeles o cartones obtenidos principalmente a partir de pasta 
química blanqueada, sin colorear en la masa.  
4707.20.01  De otros papeles o cartones obtenidos principalmente a partir de 
pasta química blanqueada, sin colorear en la masa.  Ex. A  
4707.30  –  De papel o cartón obtenidos principalmente a partir de pasta m ecánica 
(por ejemplo: diarios, periódicos e impresos similares).  
4707.30.01  De papel o cartón obtenido principalmente a partir de pasta me cánica 
(por ejemplo: diarios, periódicos e impresos similares).  Ex. A  
4707.90  –  Los demás, incluidos los desperdicios y desechos sin clasifica r. 
4707.90.99  Los demás, incluidos los desperdicios y desechos sin clasifica r. Ex.  A  
48 PAPEL Y CARTÓN; MANUFACTURAS DE PASTA DE CELULOSA, DE PA ­
PEL O CARTÓN.  
48.01  Papel prensa en bobinas (rollos) o en hojas.  
4801.00  Papel prensa en bobinas (rollos) o en hojas.  
4801.00.01  Blanco, con más del 75 % de pasta mecánica de madera, con peso  de 
más de 45 g/m  2 sin exceder de 60 g/m  2 , de ancho igual o superior a 
35 cm, en rollos.  15 C  
4801.00.02  Blanco, con más del 75 % de pasta mecánica de madera, con peso  de 
más de 45 g/m  2 sin exceder de 60 g/m  2 , en hojas.  15 C  
4801.00.03  Blanco, con mas del 40 % de pasta mecánica de madera, con peso  de 
más de 45 g/m  2 sin exceder de 75 g/m  2 . 15 C  
4801.00.04  Teñido en la masa con más del 75 % de pasta mecánica de madera , 
con peso de más de 45 g/m  2 sin exceder de 60 g/m  2 . 15 C  
4801.00.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 898  
Fracción  Descripción  Tasa base  Categoría  
48.02  Papel y cartón, sin estucar ni recubrir, del tipo de los utilizados para 
escribir, imprimir u otros fines gráficos, y papel y cartón para tarjetas o 
cintas para perforar, en bobinas (rollos) o en hojas, excepto el papel de las 
partidas  48.01  o 48.03 ; papel y cartón hechos a mano (hoja a hoja).  
4802.10  –  Papel y cartón hechos a mano (hoja a hoja).  
4802.10.01  Papel y cartón hechos a mano (hoja a hoja).  1 0  A  
4802.20  –  Papel y cartón soporte para papel o cartón fotosensibles, term osensibles o 
electrosensibles.  
4802.20.01  De blancura igual o superior a 80, con longitud de ruptura S.M ., en 
seco, superior a 5,000.  10 C  
4802.20.02  Papel a base de 100 % de fibra de algodón.  1 0  A  
4802.20.99  Los demás.  1 0  C  
4802.30  –  Papel soporte para papel carbón (carbónico).  
4802.30.01  Para soporte de papel carbón, excepto lo comprendido en la fra cción 
4802.30.02.  10 B  
4802.30.02  Cuyo peso sea hasta de 20 g/m  2 , teñido, para soporte de papel carbón 
multiusos.  10 A  
4802.40  –  Papel soporte para papeles de decorar paredes.  
4802.40.01  Del color natural de la pasta, para la fabricación de laminado s plás­
ticos decorativos.  10 A  
4802.40.02  De pulpa o de pasta, blanco o teñido, para la fabricación de l amina­
dos plásticos decorativos.  10 A  
4802.40.99  Los demás.  1 0  B  
– Los demás papeles y cartones, sin fibras obtenidas por procedi miento 
mecánico o en los que un máximo del 10 % en peso del contenido total 
de fibra esté constituido por dichas fibras:  
4802.51  –  –  De gramaje inferior a 40 g/m  2 . 
4802.51.01  Papel para dibujo.  1 0  A  
4802.51.02  Copia o aéreo.  1 0  C  
4802.51.03  Papel biblia.  1 0  C  
4802.51.04  Cuyo peso sea hasta de 15 g/m  2 , para soporte de clisés (esténciles).  1 0  A  
4802.51.05  Para la impresión de billetes de banco, cuando sea importado p or el 
Banco de México.  Ex. A  
4802.51.06  Para la impresión de bonos, cheques, acciones, obligaciones, t imbres 
y otros documentos similares.  10 C  
4802.51.07  Bond o ledger.  1 0  C  
4802.51.99  Los demás.  1 0  C  
4802.52  –  –  De gramaje superior o igual a 40 g/m  2 pero inferior o igual a 150 g/m  2 . 
4802.52.01  Bond o ledger.  1 0  C  
4802.52.02  Para fabricar tarjetas perforables de máquinas de estadísticas  o aná­
logas, libre de madera (WF), con peso superior a 45 g/m  2 . 10 C  
4802.52.03  Para la impresión de billetes de banco, cuando se importen por  el 
Banco de México.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 899  
Fracción  Descripción  Tasa base  Categoría  
4802.52.99  Los demás.  1 0  C  
4802.53  –  –  De gramaje superior a 150 g/m  2 . 
4802.53.01  Para fabricar tarjetas perforables, de máquinas de estadística s o aná­
logas, libre de madera (WF), con peso inferior a 300 g/m  2 . 10 C  
4802.53.02  De pasta teñida en la masa, superficie jaspeada, con peso supe rior a 
500 g/m  2 , sin exceder de 900 g/m  2 («presboard»).  10 B  
4802.53.03  Para la impresión de bonos, cheques, acciones, obligaciones, t imbres 
y otros documentos similares.  10 C  
4802.53.04  Cartón para dibujo.  1 0  C  
4802.53.99  Los demás.  1 0  C  
4802.60  –  Los demás papeles y cartones, en los que más del 10 % en peso del 
contenido total de fibra esté constituido por fibras obtenidas por procedi­
miento mecánico.  
4802.60.01  De pasta teñida en la masa, superficie jaspeada, con peso supe rior a 
500 g/m  2 , sin exceder de 900 g/m  2 («presboard»).  10 B  
4802.60.02  Papel sin encolar, rayar, satinar ni abrillantar, con peso igu al o su­
perior a 25 g/m  2 e inferior a 45 g/m  2 , con un contenido de partes 
mecánicas igual o superior a 40 % cuando se importe por Product ora 
e Importadora de Papel, S.A.  10 C  
4802.60.99  Los demás.  1 0  C  
48.03  Papel del tipo utilizado para papel higiénico, toallitas para desmaquillar, 
toallas, servilletas o papeles similares de uso doméstico, de higiene o 
tocador, guata de celulosa y napa de fibras de celulosa, incluso rizados 
(«crepés» ), plisados, gofrados, estampados, perforados, coloreados o deco ­
rados en la superficie o impresos, en bobinas (rollos) o en hojas.  
4803.00  Papel del tipo utilizado para papel higiénico, toallitas para desmaquillar, 
toallas, servilletas o papeles similares de uso doméstico, de h igiene o toca­
dor, guata de celulosa y napa de fibras de celulosa, incluso ri zados («cre­
pés»), plisados, gofrados, estampados, perforados, coloreados o  decorados 
en la superficie o impresos, en bobinas (rollos) o en hojas.  
4803.00.01  Guata de celulosa.  1 0  C  
4803.00.02  Rizado («crepé»), excepto lo comprendido en la fracción 4803.0 0.03 1 0  C  
4803.00.03  Acanalado, ondulado o corrugado.  1 0  C  
4803.00.99  Los demás.  1 0  C  
48.04  Papel y cartón Kraft, sin estucar ni recubrir, en bobinas (rollos) o en hojas, 
excepto el de las partidas  48.02  o 48.03 . 
– Papel y cartón para caras (cubiertas) («Kraftliner»):  
4804.11  –  –  Crudos.  
4804.11.01  Crudo.  1 0  C  
4804.19  –  –  Los demás.  
4804.19.01  Papel Kraft a base de celulosa semiblanqueada, con peso inferi or o 
igual a 160 g/m  2 . 10 C  
4804.19.02  Cartón Kraft, a base de celulosa semiblanqueada, con peso supe rior a 
160 g/m  2 sin exceder de 500 g/m  2 . 10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 900  
Fracción  Descripción  Tasa base  Categoría  
4804.19.99  Los demás.  1 0  C  
– Papel Kraft para sacos (bolsas):  
4804.21  –  –  Crudo.  
4804.21.01  Crudo.  1 0  C  
4804.29  –  –  Los demás.  
4804.29.99  Los demás.  1 0  C  
– Los demás papeles y cartones Kraft, de gramaje inferior o igua l a 150 g/m  2 : 
4804.31  –  –  Crudos.  
4804.31.01  Dieléctrico, cuyo espesor sea inferior o igual a 0.5 mm.  1 0  B  
4804.31.02  Dieléctrico con espesor mayor a 0.5 mm.  1 0  B  
4804.31.03  En rollos con ancho superior o igual a 1.50 m y con un peso má ximo 
de 49 g/m  2 , resistencia dieléctrica mínima de 8,000 voltios por mm, 
de espesor, de muestra seca.  Ex. A  
4804.31.99  Los demás.  1 0  B  
4804.39  –  –  Los demás.  
4804.39.01  A base de celulosa semiblanqueada.  1 0  B  
4804.39.99  Los demás.  1 0  B  
– Los demás papeles y cartones Kraft, de gramaje superior a 150 g/m  2 pero 
inferior a 225 g/m  2 : 
4804.41  –  –  Crudos.  
4804.41.01  Crudos.  1 0  C  
4804.42  –  –  Blanqueados uniformemente en la masa y en los que más del 95 %  en 
peso del contenido total de fibra esté constituido por fibras d e madera 
obtenidas por procedimiento químico.  
4804.42.01  Blanqueados uniformemente en la masa y en los que mas del 95 %  
en peso del contenido total de fibra este constituido por fibra s de 
madera obtenidas por procedimiento químico.  10 A  
4804.49  –  –  Los demás.  
4804.49.01  A base de celulosa semiblanqueada, con peso inferior o igual a  
160 g/m  2 . 10 B  
4804.49.02  A base de celulosa semiblanqueada, con peso superior a 160 g/m  2 . 1 0  B  
4804.49.99  Los demás.  1 0  C  
– Los demás papeles y cartones Kraft, de gramaje superior o igua l a 225 g/m  2 : 
4804.51  –  –  Crudos.  
4804.51.01  Con peso superior a 600 g/m  2 sin exceder de 4,000 g/m  2 , cuyo es­
pesor sea inferior o igual a 4 mm, con resistencia dieléctrica.  10 C  
4804.51.99  Los demás.  1 0  B  
4804.52  –  –  Blanqueados uniformemente en la masa y en los que más del 95 %  en 
peso del contenido total de fibra esté constituido por fibras d e madera 
obtenidas por procedimiento químico.  
4804.52.01  Blanqueados uniformemente en la masa y en los que más del 95 %  
en peso del contenido total de fibra esté constituido por fibra s de 
madera obtenidas por procedimiento químico.  10 A  ▼M1
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Fracción  Descripción  Tasa base  Categoría  
4804.59  –  –  Los demás.  
4804.59.01  A base de celulosa semiblanqueada con peso por metro cuadrado 
hasta 500 g.  10 A  
4804.59.02  Con peso superior a 600 g/m  2 sin exceder de 4,000 g/m  2 , cuyo es­
pesor sea inferior o igual a 4 mm, con resistencia dieléctrica.  10 A  
4804.59.99  Los demás.  1 0  A  
48.05  Los demás papeles y cartones, sin estucar ni recubrir, en bobinas (rollos) o 
en hojas, que no hayan sido sometidos a trabajos complementarios o tra ­
tamientos distintos de los especificados en la Nota 2 de este Capítulo.  
4805.10  –  Papel semiquímico para acanalar.  
4805.10.01  Papel semiquímico para acanalar.  1 0  C  
– Papel y cartón, multicapas:  
4805.21  –  –  Con todas las capas blanqueadas.  
4805.21.01  Con todas las capas blanqueadas.  1 0  C  
4805.22  –  –  Con solo una capa exterior blanqueada.  
4805.22.01  Con sólo una capa exterior blanqueada.  1 0  C  
4805.23  –  –  Con tres o más capas, blanqueadas solamente las dos exteriores . 
4805.23.01  Con tres o más capas, blanqueadas solamente las dos exteriores . 1 0  C  
4805.29  –  –  Los demás.  
4805.29.99  Los demás.  1 0  C  
4805.30  –  Papel sulfito para envolver.  
4805.30.01  Papel sulfito para envolver.  1 0  A  
4805.40  –  Papel y cartón filtro.  
4805.40.01  Papel y cartón filtro.  1 0  A  
4805.50  –  Papel y cartón fieltro; papel y cartón lana.  
4805.50.01  Papel y cartón fieltro; papel y cartón lana.  1 0  A  
4805.60  –  Los demás papeles y cartones, de gramaje inferior o igual a 15 0 g/m  2 . 
4805.60.99  Los demás papeles y cartones, de gramaje inferior o igual a 15 0 g/m  2 . 1 0  C  
4805.70  –  Los demás papeles y cartones, de gramaje superior a 150 g/m  2 pero inferior a 
225 g/m  2 . 
4805.70.99  Los demás papeles y cartones, de gramaje superior 150 g/m  2 pero 
inferior a 225 g/m  2 . 10 C  
4805.80  –  Los demás papeles y cartones, de gramaje igual o superior a 22 5 g/m  2 . 
4805.80.99  Los demás papeles y cartones, de gramaje superior o igual a 22 5 g/m  2 . 1 0  C  
48.06  Papel y cartón sulfurizados, papel resistente a las grasas, papel vegetal, 
papel cristal y demás papeles calandrados trasparentes o traslucidos, en 
bobinas (rollos) o en hojas.  
4806.10  –  Papel y cartón sulfurizados (pergamino vegetal).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 902  
Fracción  Descripción  Tasa base  Categoría  
4806.10.01  Papel y cartón sulfurizados (pergamino vegetal).  1 0  A  
4806.20  –  Papel resistente a las grasas («greaseproof»).  
4806.20.01  Papel resistente a las grasas («greaseproof»).  1 0  C  
4806.30  –  Papel vegetal (papel calco).  
4806.30.01  Papel vegetal (papel calco).  1 0  C  
4806.40  –  Papel cristal y demás papeles calandrados, trasparentes o tras lúcidos.  
4806.40.01  Papel cristal y demás papeles calandrados, transparentes o tra slúci­
dos. 10 A  
48.07  Papel y cartón obtenidos por pegado de hojas planas, sin estucar ni recu ­
brir en la superficie y sin impregnar, incluso reforzados interiormente, en 
bobinas (rollos) o en hojas.  
4807.10  –  Papel y cartón unidos con betún, alquitrán o asfalto.  
4807.10.01  Papel y cartón unidos con betún, alquitrán o asfalto.  1 0  A  
4807.90  –  Los demás.  
4807.90.01  Papel y cartón paja, incluso recubierto con papel de otra clas e. 1 0  A  
4807.90.99  Los demás.  1 0  C  
48.08  Papel y cartón corrugados (incluso revestidos por encolado), rizados ( «cre­
pés»), plisados, gofrados, estampados o perforados, en bobinas (rollos) o 
en hojas, excepto el papel de los tipos descritos en el texto de la partida  
48.03 . 
4808.10  –  Papel y cartón corrugados, incluso perforados.  
4808.10.01  Papel y cartón corrugados, incluso perforados.  1 0  C  
4808.20  –  Papel Kraft para sacos (bolsas), rizado («crepé») o plisado, i ncluso gofra­
do, estampado o perforado.  
4808.20.01  Papel kraft para sacos (bolsas), rizado («crepé») o plisado, i ncluso 
gofrado, estampado o perforado.  10 C  
4808.30  –  Los demás papeles Kraft, rizados («crepés») o plisados, inclus o gofrados, 
estampados o perforados.  
4808.30.01  Rizado («crepé») con peso inferior o igual a 250 g/m  2 , resistencia 
dieléctrica mínima de 2,000 voltios por mm, de espesor y una re sis­
tencia mínima a la tensión de 35 kg sin exceder de 55 g, en rol los. 10 A  
4808.30.02  Semiblanqueado «crepado», cuyo espesor sea igual o superior a 
0.10 mm, sin exceder a 0.25 mm y peso igual o superior a 35 g/m  2 
sin exceder de 55 g/m  2 , en rollos.  10 B  
4808.30.99  Los demás.  1 0  C  
4808.90  –  Los demás.  
4808.90.01  Rizados.  1 0  C  
4808.90.99  Los demás.  1 0  C  
48.09  Papel carbón (carbónico), papel autocopia y demás papeles para copiar o 
transferir (incluido el estucado o cuché, recubierto o impregnado, para 
clisés de mimeógrafo ( «stencils» ) o para planchas offset), incluso impresos, 
en bobinas (rollos) o en hojas.  
4809.10  –  Papel carbón (carbónico) y papeles similares.  
4809.10.01  Papel carbón (carbónico) y papeles similares.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 903  
Fracción  Descripción  Tasa base  Categoría  
4809.20  –  Papel autocopia.  
4809.20.01  Papel autocopia.  1 0  C  
4809.90  –  Los demás.  
4809.90.01  Reactivo a la temperatura.  1 0  C  
4809.90.99  Los demás.  1 0  C  
48.10  Papel y cartón estucados por una o las dos caras con caolín u otras 
sustancias inorgánicas, con aglutinante o sin él, con exclusión de cualquier 
otro estucado o recubrimiento, incluso coloreados o decorados en la su ­
perficie o impresos, en bobinas (rollos) o en hojas.  
– Papel y cartón del tipo de los utilizados para escribir, impri mir u otros 
fines gráficos, sin fibras obtenidas por procedimiento mecánico  o en los 
que un máximo del 10 % en peso del contenido total de fibra est é cons­
tituido por dichas fibras:  
4810.11  –  –  De gramaje inferior o igual a 150 g/m  2 . 
4810.11.01  Pintado o barnizado por una o ambas caras, de un alto grado de  
satinación o brillantez, con peso igual o superior a 74 g/m  2 . 10 C  
4810.11.02  Coloreados por ambas caras con peso inferior o igual a 120 g/m  2 . 1 0  C  
4810.11.03  Coloreado o decorado por una cara.  1 0  C  
4810.11.04  De color, cuando contenga 82 % o más, de celulosa.  1 0  C  
4810.11.05  Blanco o de pasta teñida, 100 % de pasta química, aun cuando 
contenga cargas minerales, con aplicaciones o dibujos.  10 C  
4810.11.06  Simplemente pautados, rayados o cuadriculados.  1 0  C  
4810.11.99  Los demás.  1 0  C  
4810.12  –  –  De gramaje superior a 150 g/m  2 . 
4810.12.01  Pintado o barnizado por una o ambas caras, de un alto grado de  
satinación o brillantez, con peso inferior a 376 g/m  2 . 10 C  
4810.12.02  Coloreado o decorado por una cara.  1 0  C  
4810.12.03  De color, cuando contenga 82 % o más de celulosa.  1 0  C  
4810.12.04  Blanco o de pasta teñida, 100 % de pasta química, aún cuando 
contenga cargas minerales, con aplicaciones o dibujos.  10 C  
4810.12.05  Simplemente pautados, rayados o cuadriculados.  1 0  C  
4810.12.99  Los demás.  1 0  C  
– Papel y cartón del tipo de los utilizados para escribir, impri mir u otros 
fines gráficos, en los que más del 10 % en peso del contenido t otal de 
fibra esté constituido por fibras obtenidas por procedimiento m ecánico:  
4810.21  –  –  Papel estucado o cuché ligero (liviano) («L.W.C.»).  
4810.21.01  Papel cuché o tipo cuché, blanco o de color, mate o brillante,  es­
maltado, barnizado o cubierto en ambas caras de una mezcla de 
sustancias minerales, propio para impresión fina.  10 B  
4810.21.99  Los demás.  1 0  B  
4810.29  –  –  Los demás.  
4810.29.01  Cuché o tipo cuché, blanco o de color, mate o brillante, esmal tado, 
barnizado o cubierto por una o ambas caras de una mezcla de sus ­
tancias minerales, propio para impresión fina, con peso superio r a 
72 g/m  2 . 10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 904  
Fracción  Descripción  Tasa base  Categoría  
4810.29.99  Los demás.  1 0  C  
– Papel y cartón Kraft, excepto los de los tipos utilizados para  escribir, 
imprimir u otros fines gráficos:  
4810.31  –  –  Blanqueados uniformemente en la masa y en los que más del 95 %  en 
peso del contenido total de fibra esté constituido por fibras d e madera 
obtenidas por procedimiento químico, de gramaje inferior o igua l a 
150 g/m  2 . 
4810.31.01  Pintado o barnizado por una o ambas caras, de un alto grado de  
satinación o brillantez, con peso igual o superior a 74 g/m  2 . 10 C  
4810.31.02  Coloreados por ambas caras con peso inferior o igual a 120 g/m  2 . 1 0  C  
4810.31.03  Coloreado o decorado por una cara.  1 0  C  
4810.31.99  Los demás.  1 0  C  
4810.32  –  –  Blanqueados uniformemente en la masa y en los que más del 95 %  en 
peso del contenido total de fibra esté constituido por fibras d e madera 
obtenidas por procedimiento químico, de gramaje superior a 150 g/m  2 . 
4810.32.01  Blanqueado uniformemente en la masa y en los que más del 95 % en 
peso del contenido total de fibra esté constituido por fibras d e ma­
dera obtenidas por procedimiento químico, de gramaje superior a  
150 g/m  2 . 10 C  
4810.39  –  –  Los demás.  
4810.39.99  Los demás.  1 0  C  
– Los demás papeles y cartones:  
4810.91  –  –  Multicapas.  
4810.91.01  Multicapas.  1 0  C  
4810.99  –  –  Los demás.  
4810.99.99  Los demás.  1 0  C  
48.11  Papel, cartón, guata de celulosa y napa de fibras de celulosa, estucados, 
recubiertos, impregnados o revestidos, coloreados o decorados en la su ­
perficie o impresos, en bobinas (rollos) o en hojas, excepto los productos de 
los tipos descritos en el texto de las partidas  48.03 , 48.09  o 48.10 . 
4811.10  –  Papel y cartón alquitranados, embetunados o asfaltados.  
4811.10.01  Papel Kraft.  1 0  C  
4811.10.99  Los demás.  1 0  C  
– Papel y cartón engomados o adhesivos:  
4811.21  –  –  Autoadhesivos.  
4811.21.01  Autoadhesivos.  1 0  C  
4811.29  –  –  Los demás.  
4811.29.99  Los demás.  1 0  C  
– Papel y cartón recubiertos, impregnados o revestidos de plásti co (excepto 
los adhesivos):  
4811.31  –  –  Blanqueados, de gramaje superior a 150 g/m  2 . 
4811.31.01  Recubierto por una de sus caras, con una película de materia p lástica 
artificial, aún cuando también lleve recubrimiento de otros mat eria­
les, excepto lo comprendido en la fracción 4811.31.03.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 905  
Fracción  Descripción  Tasa base  Categoría  
4811.31.02  Recubierto con caolín y resinas sintéticas, repelente a pelícu las viní­
licas, resistente a la tensión así como a temperaturas iguales o supe­
riores a 210 °C, con peso superior a 100 g/m  2 . 10 C  
4811.31.03  Papel milimétrico recubierto por una cara, con una película de  ma­
teria plástica artificial («laminene-milimétrico»).  10 A  
4811.31.04  Filtro, impregnado de resinas sintéticas, aún cuando este colo reado o 
acanalado.  10 C  
4811.31.05  100 % de fibra de algodón «transparentizado», impregnado con r esi­
nas sintéticas.  10 A  
4811.31.99  Los demás.  1 0  B  
4811.39  –  –  Los demás.  
4811.39.01  Recubierto por una de sus caras, con una película de materia p lástica 
artificial, aún cuando también lleve recubrimiento de otros mat eria­
les. 10 C  
4811.39.02  Recubierto con caolín y resinas sintéticas, repelente a pelícu las viní­
licas, resistente a la tensión así como a temperaturas iguales o supe­
riores a 210 °C, con peso superior a 100 g/m  2 . 10 C  
4811.39.03  De Kraft a base de celulosa semiblanqueada con un peso entre 2 00 g/ 
m 2 y 450 g/m  2 , cuya pasta se encuentre tratada con agentes que 
mejoren la resistencia a la humedad, recubierto por una o por a mbas 
caras con resina sintética de polietileno.  10 A  
4811.39.04  Filtro, impregnado de resinas sintéticas, aun cuando esté colo reado o 
acanalado.  10 C  
4811.39.05  100 % de fibra de algodón, «transparentizado», impregnado con re­
sinas sintéticas.  10 A  
4811.39.99  Los demás.  1 0  C  
4811.40  –  Papel y cartón recubiertos, impregnados o revestidos de cera, parafina, 
estearina, aceite o glicerol.  
4811.40.01  Parafinado o encerado.  1 0  C  
4811.40.99  Los demás.  1 0  C  
4811.90  –  Los demás papeles, cartones, guata de celulosa y napa de fibra s de celu­
losa. 
4811.90.01  Cubierto de gelatina por una de sus caras, para sensibilizarse  poste­
riormente.  10 A  
4811.90.02  Recubierto por una de sus caras con látex.  1 0  C  
4811.90.03  Recubierto por una de sus caras, con nitrocelulósicos, con pes o igual 
o superior a 140 g/m  2 , sin exceder de 435 g/m  2 . 10 A  
4811.90.04  Base para obtener copias electrostáticas.  1 0  A  
4811.90.05  Glassine.  1 0  C  
4811.90.06  Con silicatos para estereotipia.  1 0  A  
4811.90.07  Impregnado con látex acrilonitrilo-butadieno, recubierto por u na de 
sus caras con látex tipo acrilonitrilo y por la otra del mismo látex con 
partículas de dióxido de silicio coloidal y/o impregnado con lá tex 
estireno-butadieno, recubierto por una desus caras con resinas de 
estireno-butadieno.  10 A  
4811.90.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 906  
Fracción  Descripción  Tasa base  Categoría  
48.12  Bloques y placas, filtrantes, de pasta de papel.  
4812.00  Bloques y placas, filtrantes, de pasta de papel.  
4812.00.01  Bloques y placas, filtrantes, de pasta de papel.  1 0  A  
48.13  Papel de fumar, incluso cortado al tamaño adecuado, en librillos o en 
tubos.  
4813.10  –  En librillos o en tubos.  
4813.10.01  En librillos o en tubos.  1 0  A  
4813.20  –  En bobinas (rollos) de anchura inferior o igual a 5 cm.  
4813.20.01  En bobinas (rollos) de anchura inferior o igual a 5 cm.  1 0  C  
4813.90  –  Los demás.  
4813.90.99  Los demás.  1 0  C  
48.14  Papel para decorar y revestimientos similares de paredes; papel para 
vidrieras.  
4814.10  –  Papel granito («ingrain»).  
4814.10.01  Papel granito («ingrain»).  1 0  A  
4814.20  –  Papel para decorar y revestimientos similares de paredes, cons tituidos por 
papel recubierto o revestido, en la cara vista, con una capa de  plástico 
graneada, gofrada, coloreada, impresa con motivos o decorada de  otro 
modo.  
4814.20.01  Papel para decorar y revestimientos similares de paredes, cons tituidos 
por papel recubierto o revestido, en la cara vista, con una cap a de 
plástico graneada, gofrada, coloreada, impresa con motivos o de co­
rada de otro modo.  10 A  
4814.30  –  Papel para decorar y revestimientos similares de paredes, cons tituidos por 
papel revestido en la cara vista con materia trenzable, incluso  tejida en 
forma plana o paralelizada.  
4814.30.01  Papel para decorar y revestimientos similares de paredes, cons tituidos 
por papel revestido en la cara vista con materia trenzable, inc luso 
tejidas en forma plana o paralelizada.  10 A  
4814.90  –  Los demás.  
4814.90.99  Los demás.  1 0  C  
48.15  Cubresuelos con soporte de papel o cartón, incluso recortados.  
4815.00  Cubresuelos con soporte de papel o cartón, incluso recortados.  
4815.00.01  De pasta de linóleo.  2 0  A  
4815.00.99  Los demás.  2 0  C  
48.16  Papel carbón (carbónico), papel autocopia y demás papeles para copiar o 
transferir (excepto los de la partida  48.09 ), clisés de mimeógrafo ( «sten­
cils» ) completos y planchas offset, de papel, incluso acondicionados en 
cajas.  
4816.10  –  Papel carbón (carbónico) y papeles similares.  
4816.10.01  Papel carbón.  1 0  B  
4816.10.99  Los demás.  1 0  C  
4816.20  –  Papel autocopia.  
4816.20.01  Papel autocopia.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 907  
Fracción  Descripción  Tasa base  Categoría  
4816.30  –  Clisés de mimeógrafo («stencils») completos.  
4816.30.01  Clisés de mimeógrafo («stencils»), completos.  1 0  C  
4816.90  –  Los demás.  
4816.90.99  Los demás.  1 0  C  
48.17  Sobres, sobres carta, tarjetas postales sin ilustrar y tarjetas para corres ­
pondencia, de papel o cartón; cajas, bolsas y presentaciones similares, de 
papel o cartón, con un surtido de artículos de correspondencia.  
4817.10  –  Sobres.  
4817.10.01  Sobres.  1 0  C  
4817.20  –  Sobres carta, tarjetas postales sin ilustrar y tarjetas para c orrespondencia.  
4817.20.01  Sobres carta, tarjetas postales sin ilustrar y tarjetas para c orrespon­
dencia.  10 C  
4817.30  –  Cajas, bolsas y presentaciones similares de papel o cartón, co n un surtido 
de artículos de correspondencia.  
4817.30.01  Cajas, bolsas y presentaciones similares de papel o cartón, co n un 
surtido de artículos de correspondencia.  10 C  
48.18  Papel del tipo de los utilizados para papel higiénico y papeles similares, 
guata de celulosa o napa de fibras de celulosa, del tipo de los utilizados 
para fines domésticos o sanitarios, en bobinas (rollos) de una anchura 
inferior o igual a 36 cm o cortados en formato; pañuelos, toallitas para 
desmaquillar, toallas, manteles, servilletas, pañales para bebés, compresas 
y tampones higiénicos, sábanas y artículos similares para uso doméstico, de 
tocador, higiénico o de hospital, prendas y complementos (accesorios), de 
vestir, de pasta de papel, papel, guata de celulosa o napa de fibras de 
celulosa.  
4818.10  –  Papel higiénico.  
4818.10.01  Papel higiénico.  1 0  C  
4818.20  –  Pañuelos, toallitas de desmaquillar y toallas.  
4818.20.01  Pañuelos, toallitas de desmaquillar y toallas.  1 0  C  
4818.30  –  Manteles y servilletas.  
4818.30.01  Manteles y servilletas.  1 0  C  
4818.40  –  Compresas y tampones higiénicos, pañales para bebés y artículo s higiéni­
cos similares.  
4818.40.01  Pañales.  1 0  C  
4818.40.99  Los demás.  1 0  C  
4818.50  –  Prendas y complementos (accesorios), de vestir.  
4818.50.01  Prendas y complementos (accesorios), de vestir.  1 0  A  
4818.90  –  Los demás.  
4818.90.99  Los demás.  1 0  C  
48.19  Cajas, sacos (bolsas), bolsitas, cucuruchos y demás envases de papel, car ­
tón, guata de celulosa o napa de fibras de celulosa; cartonajes de oficina, 
tienda o similares.  
4819.10  –  Cajas de papel o cartón corrugados.  
4819.10.01  Cajas de papel o cartón corrugados.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 908  
Fracción  Descripción  Tasa base  Categoría  
4819.20  –  Cajas y cartonajes, plegables, de papel o cartón, sin corrugar . 
4819.20.01  Envases de cartón impresos, coextruidos unicamente con una o v arias 
películas de materia plástica unidas entre sí, destinados exclu siva­
mente a contener productos no aptos para el consumo humano.  10 A  
4819.20.99  Los demás.  1 0  C  
4819.30  –  Sacos (bolsas) con una anchura en la base superior o igual a 4 0 cm.  
4819.30.01  Sacos (bolsas) con una anchura en la base superior o igual a 4 0 cm.  1 0  C  
4819.40  –  Los demás sacos (bolsas); bolsitas y cucuruchos.  
4819.40.99  Los demás sacos (bolsas), bolsitas y cucuruchos.  1 0  C  
4819.50  –  Los demás envases, incluidas las fundas para discos.  
4819.50.99  Los demás envases, incluidas las fundas para discos.  1 0  C  
4819.60  –  Cartonajes de oficina, tienda o similares.  
4819.60.01  Cartonajes de oficina, tienda o similares.  1 0  C  
48.20  Libros registro, libros de contabilidad, talonarios (de notas, pedidos o 
recibos), agendas, bloques memorandos, bloques de papel de cartas y ar ­
tículos similares, cuadernos, carpetas de mesa, clasificadores, encuaderna ­
ciones (de hojas móviles u otras), carpetas y cubiertas para documentos y 
demás artículos escolares, de oficina o de papelería, incluso los formularios 
en paquetes o plegados ( «manifold» ), aunque lleven papel carbón (carbó ­
nico), de papel o cartón; álbumes para muestras o para colecciones y 
cubiertas para libros, de papel o cartón.  
4820.10  –  Libros registro, libros de contabilidad, talonarios (de notas,  pedidos o 
recibos), bloques memorandos, bloques de papel de cartas, agend as y 
artículos similares.  
4820.10.01  Agendas o librillos para direcciones o teléfonos.  1 0  C  
4820.10.99  Los demás.  1 0  C  
4820.20  –  Cuadernos.  
4820.20.01  Cuadernos.  1 0  C  
4820.30  –  Clasificadores, encuadernaciones (excepto las cubiertas para l ibros), car­
petas y cubiertas para documentos.  
4820.30.01  Clasificadores, encuadernaciones (excepto las cubiertas para l ibros), 
carpetas y cubiertas para documentos.  10 C  
4820.40  –  Formularios en paquetes o plegados («manifold»), aunque lleven  papel 
carbón (carbónico).  
4820.40.01  Formularios en paquetes o plegados («manifold»), aunque lleven  
papel carbón (carbónico).  10 C  
4820.50  –  Álbumes para muestras o para colecciones.  
4820.50.01  Álbumes para muestras o para colecciones.  1 0  A  
4820.90  –  Los demás.  
4820.90.99  Los demás.  1 0  C  
48.21  Etiquetas de todas clases, de papel o cartón, incluso impresas.  
4821.10  –  Impresas.  
4821.10.01  Impresas.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 909  
Fracción  Descripción  Tasa base  Categoría  
4821.90  –  Las demás.  
4821.90.99  Las demás.  1 0  C  
48.22  Carretes, bobinas, canillas y soportes similares, de pasta de papel, papel o 
cartón, incluso perforados o endurecidos.  
4822.10  –  Del tipo de los utilizados para el bobinado de hilados textile s. 
4822.10.01  Del tipo de los utilizados para el bobinado de hilados textile s. 1 0  C  
4822.90  –  Los demás.  
4822.90.99  Los demás.  1 0  C  
48.23  Los demás papeles, cartones, guata de celulosa y napa de fibras de celu ­
losa, cortados en formato; los demás artículos de pasta de papel, papel, 
cartón, guata de celulosa o napa de fibras de celulosa.  
– Papel engomado o adhesivo, en tiras o en bobinas (rollos):  
4823.11  –  –  Autoadhesivo.  
4823.11.01  Autoadhesivo.  1 0  C  
4823.19  –  –  Los demás.  
4823.19.99  Los demás.  1 0  A  
4823.20  –  Papel y cartón filtro.  
4823.20.01  Papel filtro, con peso hasta 100 g/m  2 , en bobinas de ancho igual o 
inferior a 105 mm.  10 A  
4823.20.99  Los demás.  1 0  C  
4823.40  –  Papel diagrama para aparatos registradores, en bobinas (rollos ), hojas o 
discos.  
4823.40.01  Papel diagrama para aparatos registradores, en bobinas (rollos ), hojas 
o discos.  10 A  
– Los demás papeles y cartones de los tipos utilizados en la esc ritura, 
impresión u otros fines gráficos:  
4823.51  –  –  Impresos, estampados o perforados.  
4823.51.01  Impresos, estampados o perforados.  1 0  C  
4823.59  –  –  Los demás.  
4823.59.99  Los demás.  1 0  C  
4823.60  –  Bandejas, fuentes, platos, tazas, vasos y artículos similares,  de papel o 
cartón.  
4823.60.01  Bandejas, fuentes, platos, tazas, vasos y artículos similares,  de papel 
o cartón.  10 C  
4823.70  –  Artículos moldeados o prensados, de pasta de papel.  
4823.70.01  Charolas moldeadas con oquedades, para empaques.  1 0  C  
4823.70.02  Panal de almácigas de papel para cultivo.  1 0  A  
4823.70.03  Empaquetaduras.  1 0  C  
4823.70.99  Los demás.  1 0  C  
4823.90  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 910  
Fracción  Descripción  Tasa base  Categoría  
4823.90.01  Para usos dieléctricos.  1 0  C  
4823.90.02  «Crepé» en bandas, excepto lo comprendido en la fracción 
4823.90.01.  10 A  
4823.90.03  Para fabricar tarjetas perforables para máquinas de estadístic a o aná­
logas, libre de madera (WF), con peso superior a 45 g/m  2 sin exceder 
de 300 g/m  2 . 10 C  
4823.90.04  Del color de la pasta, con mas del 50 % de pasta mecánica de 
madera, con longitud inferior o igual a 66 cm y peso superior a  
700 g/m  2 sin exceder de 1,300 g/m  2 , en bandas.  10 C  
4823.90.05  Recubierto con resinas plásticas, con ancho igual o superior a  9 mm.  1 0  C  
4823.90.06  Papel metalizado.  1 0  C  
4823.90.07  Parafinado o encerado.  1 0  C  
4823.90.08  Aceitado en bandas.  1 0  A  
4823.90.09  Positivo emulsionado, insensible a la luz.  1 0  A  
4823.90.10  Semiconos de papel filtro.  1 0  A  
4823.90.11  Para protección de películas fotográficas.  1 0  A  
4823.90.12  Cartón de pasta teñida en la masa, superficie jaspeada con pes o 
superior a 500 g/m  2 sin exceder de 900 g/m  2 («presboard»).  10 A  
4823.90.13  Kraft impregnado o revestido por una o ambas caras, para uso e x­
clusivo en la fabricación de pilas eléctricas secas.  10 A  
4823.90.14  Diseños, modelos o patrones.  1 0  A  
4823.90.15  Tarjetas o fichas de papel o cartón, con bandas magnéticas par a 
máquinas eléctricas de contabilidad.  10 C  
4823.90.99  Los demás.  1 0  C  
49 PRODUCTOS EDITORIALES, DE LA PRENSA O DE OTRAS INDUSTRIAS 
GRÁFICAS; TEXTOS MANUSCRITOS O MECANOGRAFIADOS Y PLANOS.  
49.01  Libros, folletos e impresos similares, incluso en hojas sueltas.  
4901.10  –  En hojas sueltas, incluso plegadas.  
4901.10.01  Obras de la literatura universal y libros técnicos, científico s o de arte, 
incluso los de carácter biográfico.  Ex. A  
4901.10.99  Los demás.  2 0  B +  
– Los demás:  
4901.91  –  –  Diccionarios y enciclopedias, incluso en fascículos.  
4901.91.01  Impresos y publicados en México.  Ex.  A  
4901.91.02  Impresos en español, excepto lo comprendido en las fracciones 
4901.91.01 y 03.  Ex. A  
4901.91.03  Impresos en relieve para uso de ciegos.  Ex.  A  
4901.91.99  Los demás.  Ex.  A  
4901.99  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 911  
Fracción  Descripción  Tasa base  Categoría  
4901.99.01  Impresos y publicados en México.  Ex.  A  
4901.99.02  Para la enseñanza primaria.  Ex.  A  
4901.99.03  Anuarios científicos o técnicos, excepto lo comprendido en la frac­
ción 4901.99.01.  Ex. A  
4901.99.04  Obras de la literatura universal; libros técnicos, científicos  o de arte, 
incluso los de carácter biográfico, impresos en español, except o lo 
comprendido en las fracciones 4901.99.01, 02 y 05.  Ex. A  
4901.99.05  Impresos en relieve para uso de ciegos.  Ex.  A  
4901.99.06  Obras de la literatura universal; libros técnicos, científicos  o de arte, 
incluso los de carácter biográfico, impresos en idioma distinto  del 
español, excepto lo comprendido en las fracciones 4901.99.01, 0 2 y 
05. Ex. A  
4901.99.99  Los demás.  2 0  B +  
49.02  Diarios y publicaciones periódicas, impresos, incluso ilustrados o con pu ­
blicidad.  
4902.10  –  Que se publiquen cuatro veces por semana como mínimo.  
4902.10.01  Diarios y publicaciones periódicas impresos en español.  Ex.  A  
4902.10.99  Los demás.  Ex.  A  
4902.90  –  Los demás.  
4902.90.01  Diarios y publicaciones periódicas impresos en español.  Ex.  A  
4902.90.99  Los demás.  Ex.  A  
49.03  Álbumes o libros de estampas y cuadernos para dibujar o colorear, para 
niños.  
4903.00  Álbumes o libros de estampas y cuadernos para dibujar o colore ar para 
niños.  
4903.00.01  Álbumes o libros de estampas.  2 0  B +  
4903.00.99  Los demás.  2 0  B +  
49.04  Música manuscrita o impresa, incluso con ilustraciones o encuadernada.  
4904.00  Música manuscrita o impresa, incluso con ilustraciones o encua dernada.  
4904.00.01  Música manuscrita o impresa, incluso con ilustraciones o encua der­
nada.  Ex. A  
49.05  Manufacturas cartográficas de todas clases, incluidos los mapas murales, 
planos topográficos y esferas, impresos.  
4905.10  –  Esferas.  
4905.10.01  Esferas.  1 5  B +  
– Los demás:  
4905.91  –  –  En forma de libros o folletos.  
4905.91.01  Cartas geográficas, topográficas o náuticas; mapas murales.  1 0  B +  
4905.91.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 912  
Fracción  Descripción  Tasa base  Categoría  
4905.99  –  –  Los demás.  
4905.99.01  Cartas geográficas, topográficas o náuticas; mapas murales.  1 0  B +  
4905.99.99  Los demás.  1 5  B +  
49.06  Planos y dibujos originales hechos a mano, de arquitectura, ingeniería, 
industriales, comerciales, topográficos o similares; textos manuscritos; re ­
producciones fotográficas sobre papel sensibilizado y copias con papel 
carbón (carbónico), de los planos, dibujos o textos antes mencionados.  
4906.00  Planos y dibujos originales hechos a mano, de arquitectura, in geniería, 
industriales, comerciales, topográficos o similares; textos man uscritos; re­
producciones fotográficas sobre papel sensibilizado y copias co n papel car­
bón (carbónico), de los planos, dibujos o textos antes menciona dos. 
4906.00.01  Planos y dibujos originales hechos a mano, de arquitectura, in genie­
ría, industriales, comerciales, topográficos o similares; texto s manus­
critos; reproducciones fotográficas sobre papel sensibilizado y  copias 
con papel carbón, (carbónico) de los planos, dibujos o textos a ntes 
mencionados.  10 B +  
49.07  Sellos (estampillas) de correos, timbres fiscales y análogos, sin obliterar, 
que tengan o hayan de tener curso legal en el país de destino; papel 
timbrado; billetes de banco; cheques; títulos de acciones u obligaciones y 
títulos similares.  
4907.00  Sellos (estampillas) de correos, timbres fiscales y análogos, sin obliterar, 
que tengan o hayan de tener curso legal en el país de destino; papel tim­
brado; billetes de banco; cheques; títulos de acciones u obliga ciones y 
títulos similares.  
4907.00.01  Billetes de banco.  Ex.  A  
4907.00.02  Cheques de viajero.  Ex.  A  
4907.00.99  Los demás.  2 0  B +  
49.08  Calcomanías de cualquier clase.  
4908.10  –  Calcomanías vitrificables.  
4908.10.01  Calcomanías vitrificables policromas, elaboradas con pigmentos  me­
tálicos, sobre soportes de papel para ser fijadas a temperatura s ma­
yores de 500 °C, concebidas exclusivamente para ser aplicadas a  
loza, cerámica, porcelana y vidrio.  10 B +  
4908.10.99  Las demás.  2 0  B +  
4908.90  –  Las demás.  
4908.90.01  Calcomanías transferibles sin calor, susceptibles de ser usada s en 
cualquier superficie, excepto lo comprendido en la fracción 
4908.90.04.  20 B +  
4908.90.02  Para estampar tejidos.  1 5  B +  
4908.90.03  Calcomanías adheribles por calor, concebidas exclusivamente pa ra 
ser aplicadas en materiales plásticos y caucho.  15 B +  
4908.90.04  Franjas o láminas adheribles decorativas para carrocería de ve hículos, 
recortadas a tamaños determinados.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 913  
Fracción  Descripción  Tasa base  Categoría  
4908.90.05  Impresas a colores o en blanco y negro, presentadas para su ve nta en 
sobres o paquetes, aun cuando incluyan goma de mascar, dulces o  
cualquier otro tipo de artículos, conteniendo figuras o ilustra ciones 
que representen a la niñez de manera denigrante o ridícula, en acti­
tudes de incitación a la violencia, a la autodestrucción o en c ualquier 
otra forma de comportamiento antisocial, conocidas como «Garbag e 
Pail kids» y con indicaciones de haber sido impresas en los Est ados 
Unidos de Norteamérica, o en cualquier otro país por «Topps Che ­
wing Gumm, Incorporated» o por cualquier otra empresa o denomi­
nación comercial.  PROH  
4908.90.99  Las demás.  2 0  B +  
49.09  Tarjetas postales impresas o ilustradas; tarjetas impresas con felicitaciones 
o comunicaciones personales, incluso con ilustraciones, adornos o aplica ­
ciones, o con sobres.  
4909.00  Tarjetas postales impresas o ilustradas; tarjetas impresas con  felicitaciones o 
comunicaciones personales, incluso con ilustraciones, adornos o  aplicacio­
nes, o con sobres.  
4909.00.01  Tarjetas postales impresas o ilustradas; tarjetas impresas con  felici­
taciones o comunicaciones personales, incluso con ilustraciones , 
adornos o aplicaciones, o con sobres.  20 B +  
49.10  Calendarios de cualquier clase, impresos, incluidos los tacos de calendario.  
4910.00  Calendarios de cualquier clase, impresos, incluidos los tacos de calendario.  
4910.00.01  Calendarios de cualquier clase, impresos, incluidos los tacos de ca­
lendario.  20 B +  
49.11  Los demás impresos, incluidas las estampas, grabados y fotografías.  
4911.10  –  Impresos publicitarios, catálogos comerciales y similares.  
4911.10.01  Catálogos en idioma distinto del español, cuando se importen a sig­
nados en cantidad no mayor de 3 ejemplares por destinatarios.  10 B +  
4911.10.02  Guías, horarios o demás impresos relativos a servicios de tran sporte 
de compañías que operen en el extranjero.  10 B +  
4911.10.03  Folletos o publicaciones turísticas.  1 0  B +  
4911.10.99  Los demás.  2 0  B +  
– Los demás:  
4911.91  –  –  Estampas, grabados y fotografías.  
4911.91.01  Estampas, dibujos, fotografías, sobre papel o cartón para la e dición 
de libros o colecciones de carácter educativo o cultural.  10 B +  
4911.91.02  Fotografías a colores.  2 0  B +  
4911.91.03  Terapéutico-pedagógicos, reconocibles como concebidos exclusiv a­
mente para instituciones de educación especial o similares.  10 B +  
4911.91.04  Figuras o paisajes, impresos o fotografíados sobre tejidos.  2 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 914  
Fracción  Descripción  Tasa base  Categoría  
4911.91.05  Impresas a colores o en blanco y negro, presentadas para su ve nta en 
sobres o paquetes, aun cuando incluyan goma de mascar, dulces o  
cualquier otro tipo de artículos, conteniendo figuras o ilustra ciones 
que representen a la niñez de manera denigrante o ridícula, en acti­
tudes de incitación a la violencia, a la autodestrucción o en c ualquier 
otra forma de comportamiento antisocial, conocidas como «Garbag e 
Pail kids» y con indicaciones de haber sido impresas en los Est ados 
Unidos de Norteamérica, o en cualquier otro país por «Topps Che ­
wing Gumm, Incorporated» o por cualquier otra empresa o denomi­
nación comercial.  PROH  
4911.91.99  Los demás.  2 0  B +  
4911.99  –  –  Los demás.  
4911.99.01  Cuadros murales para escuelas.  1 0  B +  
4911.99.02  Boletos o billetes de rifas, loterías, espectáculos, ferrocarr iles u otros 
servicios de transporte.  20 B +  
4911.99.03  Impresos con claros para escribir.  2 0  B +  
4911.99.04  Motivos decorativos para la fabricación de utensilios de plást ico. 2 0  B +  
4911.99.05  Tarjetas plásticas para identificación y para crédito, sin cin ta magné­
tica. 20 B +  
4911.99.06  Terapéutico-pedagógicos, reconocibles como concebidos exclusiv a­
mente para instituciones de educación especial o similares.  10 B +  
4911.99.99  Los demás.  2 0  B +  
50 SEDA.  
50.01  Capullos de seda aptos para el devanado.  
5001.00  Capullos de seda aptos para el devanado.  
5001.00.01  Capullos de seda aptos para el devanado.  1 0  1  
50.02  Seda cruda (sin torcer).  
5002.00  Seda cruda (sin torcer).  
5002.00.01  Seda cruda (sin torcer).  1 0  1  
50.03  Desperdicios de seda (incluidos los capullos no aptos para el devanado, 
desperdicios de hilados e hilachas).  
5003.10  –  Sin cardar ni peinar.  
5003.10.01  Sin cardar ni peinar.  1 0  1  
5003.90  –  Los demás.  
5003.90.99  Los demás.  1 0  1  
50.04  Hilados de seda (excepto los hilados de desperdicios de seda) sin acondi ­
cionar para la venta al por menor.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 915  
Fracción  Descripción  Tasa base  Categoría  
5004.00  Hilados de seda (excepto los hilados de desperdicios de seda) sin acondi­
cionar para la venta al por menor.  
5004.00.01  Hilados de seda (excepto los hilados de desperdicios de seda) sin 
acondicionar para la venta al por menor.  15 A  
50.05  Hilados de desperdicios de seda sin acondicionar para la venta al por 
menor.  
5005.00  Hilados de desperdicios de seda sin acondicionar para la venta  al por menor.  
5005.00.01  Hilados de desperdicios de seda sin acondicionar para la venta  al por 
menor.  15 A  
50.06  Hilados de seda o de desperdicios de seda, acondicionados para la venta al 
por menor;  «pelo de Mesina»  («crin de Florencia» ). 
5006.00  Hilados de seda o de desperdicios de seda, acondicionados para  la venta al 
por menor; «pelo de Mesina» («crin de Florencia»).  
5006.00.01  Hilados de seda, o de desperdicios de seda, acondicionados par a la 
venta al por menor; «pelo de Mesina» («crin de Florencia»).  15 A  
50.07  Tejidos de seda, o de desperdicios de seda.  
5007.10  –  Tejidos de borrilla.  
5007.10.01  Tejidos de borrilla.  1 5  A  
5007.20  –  Los demás tejidos con un contenido de seda o de desperdicios d e seda, 
distintos de la borrilla, superior o igual al 85 % en peso.  
5007.20.99  Los demás tejidos con un contenido de seda o desperdicios de s eda, 
distintos de la borrilla, superior o igual a 85 % en peso.  15 A  
5007.90  –  Los demás tejidos.  
5007.90.99  Los demás tejidos.  1 5  A  
51 LANA Y PELO FINO U ORDINARIO; HILADOS Y TEJIDOS DE CRIN.  
51.01  Lana sin cardar ni peinar.  
– Lana sucia, incluida la lavada en vivo:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 916  
Fracción  Descripción  Tasa base  Categoría  
5101.11  –  –  Lana esquilada.  
5101.11.01  Cuyo rendimiento en fibra sea igual o inferior al 75 %.  Ex.  1  
5101.11.99  Los demás.  Ex.  1  
5101.19  –  –  Las demás.  
5101.19.01  Cuyo rendimiento en fibra sea igual o inferior al 75 %.  1 0  3  
5101.19.99  Los demás.  1 0  3  
– Desgrasada, sin carbonizar:  
5101.21  –  –  Lana esquilada.  
5101.21.01  Cuyo rendimiento en fibra sea igual o inferior al 75 %.  Ex.  1  
5101.21.99  Los demás.  Ex.  1  
5101.29  –  –  Las demás.  
5101.29.01  Cuyo rendimiento en fibra sea igual o inferior al 75 %.  Ex.  1  
5101.29.99  Los demás.  Ex.  1  
5101.30  –  Carbonizada.  
5101.30.01  Cuyo rendimiento en fibra sea igual o inferior al 75 %.  Ex.  1  
5101.30.99  Los demás.  Ex.  1  
51.02  Pelo fino u ordinario, sin cardar ni peinar.  
5102.10  –  Pelo fino.  
5102.10.01  De cabra de Angora (mohair).  1 0  1  
5102.10.02  De conejo o de liebre.  1 0  3  
5102.10.99  Los demás.  1 0  3  
5102.20  –  Pelo ordinario.  
5102.20.01  De cabra común.  1 0  3  
5102.20.99  Los demás.  1 0  3  
51.03  Desperdicios de lana o pelo fino u ordinario, incluidos los desperdicios de 
hilados, excepto las hilachas.  
5103.10  –  Borras del peinado de lana o pelo fino.  
5103.10.01  De lana, provenientes de peinadoras («blousses»).  Ex.  1  
5103.10.02  De lana limpia, excepto provenientes de peinadoras («blousses» ). 1 0  3  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 917  
Fracción  Descripción  Tasa base  Categoría  
5103.10.99  Los demás.  1 0  3  
5103.20  –  Los demás desperdicios de lana o pelo fino.  
5103.20.01  De lana, provenientes de peinadoras («blousses»).  Ex.  1  
5103.20.02  De lana limpia, excepto provenientes de peinadoras («blousses» ). 1 0  3  
5103.20.99  Los demás.  1 0  1  
5103.30  –  Desperdicios de pelo ordinario.  
5103.30.01  Desperdicios de pelo ordinario.  1 0  3  
51.04  Hilachas de lana o pelo fino u ordinario.  
5104.00  Hilachas de lana o pelo fino u ordinario.  
5104.00.01  Hilachas de lana o pelo fino u ordinario.  1 0  C  
51.05  Lana y pelo fino u ordinario, cardados o peinados (incluida la  «lana 
peinada a granel» ). 
5105.10  –  Lana cardada.  
5105.10.01  Lana cardada.  1 0  A  
– Lana peinada:  
5105.21  –  «Lana peinada a granel».  
5105.21.01  «Lana peinada a granel».  Ex.  A  
5105.29  –  –  Las demás.  
5105.29.01  Peinados en mechas («tops»).  Ex.  A  
5105.29.99  Las demás.  1 0  A  
5105.30  –  Pelo fino cardado o peinado.  
5105.30.01  De alpaca, vicuña y llama, peinados en mechas («tops»).  1 0  A  
5105.30.02  De guanaco peinado en mechas («tops»).  1 0  A  
5105.30.99  Los demás.  1 0  A  
5105.40  –  Pelo ordinario cardado o peinado.  
5105.40.01  Pelo ordinario, cardado o peinado.  1 0  A  
51.06  Hilados de lana cardada sin acondicionar para la venta al por menor.  
5106.10  –  Con un contenido de lana superior o igual al 85 % en peso.  
5106.10.01  Con un contenido de lana superior o igual al 85 % en peso.  1 5  A  
5106.20  –  Con un contenido de lana inferior al 85 % en peso.  
5106.20.01  Con un contenido de lana inferior al 85 % en peso.  1 5  A  
51.07  Hilados de lana peinada sin acondicionar para la venta al por menor.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 918  
Fracción  Descripción  Tasa base  Categoría  
5107.10  –  Con un contenido de lana superior o igual al 85 % en peso.  
5107.10.01  Con un contenido de lana superior o igual al 85 % en peso.  1 5  A  
5107.20  –  Con un contenido de lana inferior al 85 % en peso.  
5107.20.01  Con un contenido de lana inferior al 85 % en peso.  1 5  A  
51.08  Hilados de pelo fino cardado o peinado, sin acondicionar para la venta al 
por menor.  
5108.10  –  Cardado.  
5108.10.01  Cardado.  1 0  A  
5108.20  –  Peinado.  
5108.20.01  Peinado.  1 0  A  
51.09  Hilados de lana o pelo fino, acondicionados para la venta al por menor.  
5109.10  –  Con un contenido de lana o pelo fino superior o igual al 85 % en peso.  
5109.10.01  Con un contenido de lana o pelo fino superior o igual al 85 % en 
peso.  15 A  
5109.90  –  Los demás.  
5109.90.99  Los demás.  1 5  A  
51.10  Hilados de pelo ordinario o de crin (incluidos los hilados de crin entor ­
chados), aunque estén acondicionados para la venta al por menor.  
5110.00  Hilados de pelo ordinario o de crin (incluidos los hilados de crin entor­
chados), aunque estén acondicionados para la venta al por menor . 
5110.00.01  Hilados de pelo ordinario o de crin (incluidos los hilados de crin 
entorchados), aunque estén acondicionados para la venta al por me­
nor. 15 A  
51.11  Tejidos de lana cardada o pelo fino cardado.  
– Con un contenido de lana o pelo fino superior o igual al 85 % en peso:  
5111.11  –  –  De gramaje inferior o igual a 300 g/m  2 . 
5111.11.01  Del tipo de los utilizados para tapicería y tapiz, tejidos hec hos a 
mano.  15 B +  
5111.11.99  Los demás.  1 5  B +  
5111.19  –  –  Los demás.  
5111.19.01  Del tipo de los utilizados para tapicería y tapiz, tejidos hec hos a 
mano.  15 B +  
5111.19.99  Los demás.  1 5  B +  
5111.20  –  Los demás, mezclados exclusiva o principalmente con filamentos  sintéti­
cos o artificiales.  
5111.20.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5111.20.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 919  
Fracción  Descripción  Tasa base  Categoría  
5111.30  –  Los demás, mezclados exclusiva o principalmente con fibras sin téticas o 
artificiales discontinuas.  
5111.30.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5111.30.99  Los demás.  1 5  B +  
5111.90  –  Los demás.  
5111.90.99  Los demás.  1 5  B +  
51.12  Tejidos de lana peinada o pelo fino peinado.  
– Con un contenido de lana o pelo fino superior o igual al 85 % en peso:  
5112.11  –  –  De gramaje inferior o igual a 200 g/m  2 . 
5112.11.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5112.11.99  Los demás.  1 5  B +  
5112.19  –  –  Los demás.  
5112.19.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5112.19.02  Tela de billar.  1 5  B +  
5112.19.99  Los demás.  1 5  B +  
5112.20  –  Los demás, mezclados exclusiva o principalmente con filamentos  sintéti­
cos o artificiales.  
5112.20.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5112.20.99  Los demás.  1 5  B +  
5112.30  –  Los demás, mezclados exclusiva o principalmente con fibras sin téticas o 
artificiales discontinuas.  
5112.30.01  Del tipo de los utilizados para tapicería y tapiz.  1 5  B +  
5112.30.02  Tela de billar.  1 5  B +  
5112.30.99  Los demás.  1 5  B +  
5112.90  –  Los demás.  
5112.90.99  Los demás.  1 5  B +  
51.13  Tejidos de pelo ordinario o de crin.  
5113.00  Tejidos de pelo ordinario o de crin.  
5113.00.01  De pelo ordinario.  1 5  A  
5113.00.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 920  
Fracción  Descripción  Tasa base  Categoría  
52 ALGODÓN.  
52.01  Algodón sin cardar ni peinar.  
5201.00  Algodón sin cardar ni peinar.  
5201.00.01  Con pepita.  1 0  3  
5201.00.02  Sin pepita, de fibra con más de 29 mm de longitud.  1 0  3  
5201.00.99  Los demás.  Ex.  1  
52.02  Desperdicios de algodón (incluidos los desperdicios de hilados y las hila ­
chas).  
5202.10  –  Desperdicios de hilados.  
5202.10.01  Desperdicios de hilados.  1 0  3  
– Los demás:  
5202.91  –  –  Hilachas.  
5202.91.01  Hilachas.  1 0  3  
5202.99  –  –  Los demás.  
5202.99.01  Borra.  1 0  4  
5202.99.99  Los demás.  1 0  3  
52.03  Algodón cardado o peinado.  
5203.00  Algodón cardado o peinado.  
5203.00.01  Algodón cardado o peinado.  1 0  3  
52.04  Hilo de coser de algodón, incluso acondicionado para la venta al por 
menor.  
– Sin acondicionar para la venta al por menor:  
5204.11  –  –  Con un contenido de algodón superior o igual al 85 % en peso.  
5204.11.01  Con un contenido de algodón superior o igual al 85 % en peso.  1 5  A  
5204.19  –  –  Los demás.  
5204.19.99  Los demás.  1 5  A  
5204.20  –  Acondicionado para la venta al por menor.  
5204.20.01  Acondicionado para la venta al por menor.  1 5  A  
52.05  Hilados de algodón (excepto el hilo de coser) con un contenido de algodón 
superior o igual al 85 % en peso, sin acondicionar para la venta al por 
menor.  
– Hilados sencillos de fibras sin peinar:  
5205.11  –  –  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 921  
Fracción  Descripción  Tasa base  Categoría  
5205.11.01  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  15 B +  
5205.12  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex 
(superior al número métrico 14 pero inferior o igual al número 
métrico 43).  
5205.12.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex (superior al número métrico 14 pero inferior o igual al  nú­
mero métrico 43).  15 A  
5205.13  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex 
(superior al número métrico 43 pero inferior o igual al número 
métrico 52).  
5205.13.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex (superior al número métrico 43 pero inferior o igual al  nú­
mero métrico 52).  15 A  
5205.14  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  
5205.14.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  15 A  
5205.15  –  –  De título inferior a 125 decitex (superior al número métrico 8 0). 
5205.15.01  De título inferior a 125 decitex (superior al número métrico 8 0). 1 5  B +  
– Hilados sencillos de fibras peinadas:  
5205.21  –  –  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  
5205.21.01  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  15 B +  
5205.22  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex 
(superior al número métrico 14 pero inferior o igual al número 
métrico 43).  
5205.22.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex (superior al número métrico 14 pero inferior o igual al  nú­
mero métrico 43).  15 A  
5205.23  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex 
(superior al número métrico 43 pero inferior o igual al número 
métrico 52).  
5205.23.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex (superior al número métrico 43 pero inferior o igual al  nú­
mero métrico 52).  15 A  
5205.24  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  
5205.24.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  15 A  
5205.26  –  –  De título inferior a 125 decitex pero superior o igual a 106.3 8 decitex 
(superior al número métrico 80 pero inferior o igual al número 
métrico 94).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 922  
Fracción  Descripción  Tasa base  Categoría  
5205.26.01  De título inferior a 125 decitex pero superior o igual a 106.3 8 decitex 
(superior al número métrico 80 pero inferior o igual al número 
métrico 94).  15 B +  
5205.27  –  –  De título inferior a 106.38 decitex pero superior o igual a 83 .33 decitex 
(superior al número métrico 94 pero inferior o igual al número 
métrico 120).  
5205.27.01  De título inferior a 106.38 decitex pero superior o igual a 83 .33 
decitex (superior al número métrico 94 pero inferior o igual al  nú­
mero métrico 120).  15 B +  
5205.28  –  –  De título inferior a 83.33 decitex (superior al número métrico  120).  
5205.28.01  De título inferior a 83.33 decitex (superior al número métrico  120).  1 5  B +  
– Hilados retorcidos o cableados, de fibras sin peinar:  
5205.31  –  –  De título superior o igual a 714.29 decitex por hilo sencillo (inferior o 
igual al número métrico 14 por hilo sencillo).  
5205.31.01  De título superior o igual a 714.29 decitex por hilo sencillo (inferior 
o igual al número métrico 14 por hilo sencillo).  15 B +  
5205.32  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex, 
por hilo sencillo (superior al número métrico 14 pero inferior o igual al 
número métrico 43, por hilo sencillo).  
5205.32.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex, por hilo sencillo (superior al número métrico 14 pero inferior 
o igual al número métrico 43, por hilo sencillo).  15 A  
5205.33  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex, 
por hilo sencillo (superior al número métrico 43 pero inferior o igual al 
número métrico 52, por hilo sencillo).  
5205.33.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex, por hilo sencillo (superior al número métrico 43 pero inferior 
o igual al número métrico 52, por hilo sencillo).  15 A  
5205.34  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex, 
por hilo sencillo (superior al número métrico 52 pero inferior o igual al 
número métrico 80, por hilo sencillo).  
5205.34.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 deci­
tex, por hilo sencillo (superior al número métrico 52 pero infe rior o 
igual al número métrico 80, por hilo sencillo).  15 A  
5205.35  –  –  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  
5205.35.01  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  15 B +  
– Hilados retorcidos o cableados, de fibras peinadas:  
5205.41  –  –  De título superior o igual a 714.29 decitex por hilo sencillo (inferior o 
igual al número métrico 14 por hilo sencillo).  
5205.41.01  De título superior o igual a 714.29 decitex por hilo sencillo (inferior 
o igual al número métrico 14 por hilo sencillo).  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 923  
Fracción  Descripción  Tasa base  Categoría  
5205.42  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex, 
por hilo sencillo (superior al número métrico 14 pero inferior o igual al 
número métrico 43, por hilo sencillo).  
5205.42.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex, por hilo sencillo (superior al número métrico 14 pero inferior 
o igual al número métrico 43, por hilo sencillo).  15 A  
5205.43  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex, 
por hilo sencillo (superior al número métrico 43 pero inferior o igual al 
número métrico 52, por hilo sencillo).  
5205.43.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex, por hilo sencillo (superior al número métrico 43 pero inferior 
o igual al número métrico 52, por hilo sencillo).  15 A  
5205.44  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex, 
por hilo sencillo (superior al número métrico 52 pero inferior o igual al 
número métrico 80, por hilo sencillo).  
5205.44.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 deci­
tex, por hilo sencillo (superior al número métrico 52 pero infe rior o 
igual al número métrico 80, por hilo sencillo).  15 A  
5205.46  –  –  De título inferior a 125 decitex pero superior o igual a 106.3 8 decitex, 
por hilo sencillo (superior al número métrico 80 pero inferior o igual al 
número métrico 94, por hilo sencillo).  
5205.46.01  De título inferior a 125 decitex pero superior o igual a 106.3 8 deci­
tex, por hilo sencillo (superior al número métrico 80 pero infe rior o 
igual al número métrico 94, por hilo sencillo).  15 B +  
5205.47  –  –  De título inferior a 106.38 decitex pero superior o igual a 83 .33 decitex, 
por hilo sencillo (superior al número métrico 94 pero inferior o igual al 
número métrico 120, por hilo sencillo).  
5205.47.01  De título inferior a 106.38 decitex pero superior o igual a 83 .33 
decitex, por hilo sencillo (superior al número métrico 94 pero inferior 
o igual al número métrico 120, por hilo sencillo).  15 B +  
5205.48  –  –  De título inferior a 83.33 decitex por hilo sencillo (superior  al número 
métrico 120 por hilo sencillo).  
5205.48.01  De título inferior a 83.33 decitex por hilo sencillo (superior  al nú­
mero métrico 120 por hilo sencillo).  15 B +  
52.06  Hilados de algodón (excepto el hilo de coser) con un contenido de algodón 
inferior al 85 % en peso, sin acondicionar para la venta al por menor.  
– Hilados sencillos de fibras sin peinar:  
5206.11  –  –  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  
5206.11.01  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  15 B +  
5206.12  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex 
(superior al número métrico 14 pero inferior o igual al número 
métrico 43).  
5206.12.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex (superior al número métrico 14 pero inferior o igual al  nú­
mero métrico 43).  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 924  
Fracción  Descripción  Tasa base  Categoría  
5206.13  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex 
(superior al número métrico 43 pero inferior o igual al número 
métrico 52).  
5206.13.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex (superior al número métrico 43 pero inferior o igual al  nú­
mero métrico 52).  15 B +  
5206.14  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  
5206.14.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  15 B +  
5206.15  –  –  De título inferior a 125 decitex (superior al número métrico 8 0). 
5206.15.01  De título inferior a 125 decitex. (superior al número métrico 80). 1 5  B +  
– Hilados sencillos de fibras peinadas:  
5206.21  –  –  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  
5206.21.01  De título superior o igual a 714.29 decitex (inferior o igual al número 
métrico 14).  15 B +  
5206.22  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex 
(superior al número métrico 14 pero inferior o igual al número 
métrico 43).  
5206.22.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex (superior al número métrico 14 pero inferior o igual al  nú­
mero métrico 43).  15 B +  
5206.23  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex 
(superior al número métrico 43 pero inferior o igual al número 
métrico 52).  
5206.23.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex (superior al número métrico 43 pero inferior o igual al  nú­
mero métrico 52).  15 B +  
5206.24  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  
5206.24.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex 
(superior al número métrico 52 pero inferior o igual al número 
métrico 80).  15 B +  
5206.25  –  –  De título inferior a 125 decitex (superior al número métrico 8 0). 
5206.25.01  De título inferior a 125 decitex (superior al número métrico 8 0). 1 5  B +  
– Hilados retorcidos o cableados, de fibras sin peinar:  
5206.31  –  –  De título superior o igual a 714.29 decitex por hilo sencillo (inferior o 
igual al número métrico 14 por hilo sencillo).  
5206.31.01  De título superior o igual a 714.29 decitex por hilo sencillo (inferior 
o igual al número métrico 14 por hilo sencillo).  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 925  
Fracción  Descripción  Tasa base  Categoría  
5206.32  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex, 
por hilo sencillo (superior al número métrico 14 pero inferior o igual al 
número métrico 43, por hilo sencillo).  
5206.32.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex, por hilo sencillo (superior al número métrico 14 pero inferior 
o igual al número métrico 43, por hilo sencillo).  15 B +  
5206.33  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex, 
por hilo sencillo (superior al número métrico 43 pero inferior o igual al 
número métrico 52, por hilo sencillo).  
5206.33.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex, por hilo sencillo (superior al número métrico 43 pero inferior 
o igual al número métrico 52, por hilo sencillo).  15 B +  
5206.34  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex, 
por hilo sencillo (superior al número métrico 52 pero inferior o igual al 
número métrico 80, por hilo sencillo).  
5206.34.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 deci­
tex, por hilo sencillo (superior al número métrico 52 pero infe rior o 
igual al número métrico 80, por hilo sencillo).  15 B +  
5206.35  –  –  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  
5206.35.01  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  15 B +  
– Hilados retorcidos o cableados, de fibras peinadas:  
5206.41  –  –  De título superior o igual a 714.29 decitex por hilo sencillo (inferior o 
igual al número métrico 14 por hilo sencillo).  
5206.41.01  De título superior o igual a 714.29 decitex hilo sencillo (inf erior o 
igual al número métrico 14 por hilo sencillo).  15 B +  
5206.42  –  –  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 decitex, 
por hilo sencillo (superior al número métrico 14 pero inferior o igual al 
número métrico 43, por hilo sencillo).  
5206.42.01  De título inferior a 714.29 decitex pero superior o igual a 23 2.56 
decitex, por hilo sencillo (superior al número métrico 14 pero inferior 
o igual al número métrico 43, por hilo sencillo).  15 B +  
5206.43  –  –  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 decitex, 
por hilo sencillo (superior al número métrico 43 pero inferior o igual al 
número métrico 52, por hilo sencillo).  
5206.43.01  De título inferior a 232.56 decitex pero superior o igual a 19 2.31 
decitex, por hilo sencillo (superior al número métrico 43 pero inferior 
o igual al número métrico 52, por hilo sencillo).  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 926  
Fracción  Descripción  Tasa base  Categoría  
5206.44  –  –  De título inferior a 192.31 decitex pero superior o igual a 12 5 decitex, 
por hilo sencillo (superior al número métrico 52 pero inferior o igual al 
número métrico 80, por hilo sencillo).  
5206.44.01  De título inferior a 192.31 decitex pero superior o igual a 12 5 deci­
tex, por hilo sencillo (superior al número métrico 52 pero infe rior o 
igual al número métrico 80, por hilo sencillo).  15 B +  
5206.45  –  –  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  
5206.45.01  De título inferior a 125 decitex por hilo sencillo (superior a l número 
métrico 80 por hilo sencillo).  15 B +  
52.07  Hilados de algodón (excepto el hilo de coser) acondicionados para la venta 
al por menor.  
5207.10  –  Con un contenido de algodón superior o igual al 85 % en peso.  
5207.10.01  Con un contenido de algodón superior o igual al 85 % en peso.  1 5  B +  
5207.90  –  Los demás.  
5207.90.99  Los demás.  1 5  B +  
52.08  Tejidos de algodón con un contenido de algodón superior o igual al 85 % 
en peso, de gramaje inferior o igual a 200 g/m  2 . 
– Crudos:  
5208.11  –  –  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 
5208.11.01  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 1 5  B +  
5208.12  –  –  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 
5208.12.01  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 1 5  A  
5208.13  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5208.13.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5208.19  –  –  Los demás tejidos.  
5208.19.01  De ligamento sarga.  1 5  A  
5208.19.99  Los demás.  1 5  B +  
– Blanqueados:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 927  
Fracción  Descripción  Tasa base  Categoría  
5208.21  –  –  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 
5208.21.01  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 1 5  A  
5208.22  –  –  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 
5208.22.01  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 1 5  A  
5208.23  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5208.23.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5208.29  –  –  Los demás tejidos.  
5208.29.01  De ligamento sarga.  1 5  A  
5208.29.99  Los demás.  1 5  B +  
– Teñidos:  
5208.31  –  –  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 
5208.31.01  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 1 5  B +  
5208.32  –  –  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 
5208.32.01  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 1 5  A  
5208.33  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5208.33.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5208.39  –  –  Los demás tejidos.  
5208.39.01  De ligamento sarga.  1 5  A  
5208.39.99  Los demás.  1 5  A  
– Con hilados de distintos colores:  
5208.41  –  –  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 
5208.41.01  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 1 5  B +  
5208.42  –  –  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 
5208.42.01  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 1 5  C  
5208.43  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5208.43.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  B +  
5208.49  –  –  Los demás tejidos.  
5208.49.99  Los demás tejidos.  1 5  A  
– Estampados:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 928  
Fracción  Descripción  Tasa base  Categoría  
5208.51  –  –  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 
5208.51.01  De ligamento tafetán, de gramaje inferior o igual a 100 g/m  2 . 1 5  B +  
5208.52  –  –  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 
5208.52.01  De ligamento tafetán, de gramaje superior a 100 g/m  2 . 1 5  A  
5208.53  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5208.53.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5208.59  –  Los demás tejidos.  
5208.59.01  De ligamento sarga.  1 5  A  
5208.59.99  Los demás.  1 5  A  
52.09  Tejidos de algodón con un contenido de algodón superior o igual al 85 % 
en peso, de gramaje superior a 200 g/m  2 . 
– Crudos:  
5209.11  –  –  De ligamento tafetán.  
5209.11.01  De ligamento tafetán.  1 5  A  
5209.12  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5209.12.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5209.19  –  –  Los demás tejidos.  
5209.19.01  De ligamento sarga.  1 5  A  
5209.19.99  Los demás.  1 5  A  
– Blanqueados:  
5209.21  –  –  De ligamento tafetán.  
5209.21.01  De ligamento tafetán.  1 5  A  
5209.22  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5209.22.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5209.29  –  –  Los demás tejidos.  
5209.29.01  De ligamento sarga.  1 5  A  
5209.29.99  Los demás.  1 5  A  
– Teñidos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 929  
Fracción  Descripción  Tasa base  Categoría  
5209.31  –  –  De ligamento tafetán.  
5209.31.01  De ligamento tafetán.  1 5  A  
5209.32  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5209.32.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5209.39  –  –  Los demás tejidos.  
5209.39.01  De ligamento sarga.  1 5  A  
5209.39.99  Los demás.  1 5  A  
– Con hilados de distintos colores:  
5209.41  –  –  De ligamento tafetán.  
5209.41.01  De ligamento tafetán.  1 5  B +  
5209.42  –  –  Tejidos de mezclilla («denim»).  
5209.42.01  En los que los hilos de la urdimbre estén teñidos de azul y lo s de 
trama sean crudos, blanqueados, teñidos de gris o coloreados co n un 
azul más claro que los de urdimbre.  15 A  
5209.42.99  Los demás.  1 5  A  
5209.43  –  –  Los demás tejidos de ligamento sarga, incluido el cruzado, de curso 
inferior o igual a 4.  
5209.43.99  Los demás tejidos de ligamento sarga, incluido el cruzado, de curso 
inferior o igual a 4.  15 C  
5209.49  –  –  Los demás tejidos.  
5209.49.99  Los demás tejidos.  1 5  B +  
– Estampados:  
5209.51  –  –  De ligamento tafetán.  
5209.51.01  De ligamento tafetán.  1 5  C  
5209.52  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5209.52.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5209.59  –  –  Los demás tejidos.  
5209.59.01  De ligamento sarga.  1 5  A  
5209.59.99  Los demás.  1 5  A  
52.10  Tejidos de algodón con un contenido de algodón inferior al 85 % en peso, 
mezclado exclusiva o principalmente con fibras sintéticas o artificiales, de 
gramaje inferior o igual a 200 g/m  2 . 
– Crudos:  
5210.11  –  –  De ligamento tafetán.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 930  
Fracción  Descripción  Tasa base  Categoría  
5210.11.01  Tejidos lisos, en rollos hasta de 225 cm de ancho, con 100 % d e 
algodón en la trama y 100 % de rayón en la urdimbre.  10 B +  
5210.11.99  Los demás.  1 5  B +  
5210.12  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5210.12.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5210.19  –  –  Los demás tejidos.  
5210.19.01  De ligamento sarga.  1 5  A  
5210.19.99  Los demás.  1 5  B +  
– Blanqueados:  
5210.21  –  –  De ligamento tafetán.  
5210.21.01  De ligamento tafetán.  1 5  B +  
5210.22  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5210.22.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5210.29  –  –  Los demás tejidos.  
5210.29.01  De ligamento sarga.  1 5  A  
5210.29.99  Los demás.  1 5  B +  
– Teñidos:  
5210.31  –  –  De ligamento tafetán.  
5210.31.01  De ligamento tafetán.  1 5  A  
5210.32  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5210.32.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5210.39  –  –  Los demás tejidos.  
5210.39.01  De ligamento sarga.  1 5  A  
5210.39.99  Los demás.  1 5  B +  
– Con hilados de distintos colores:  
5210.41  –  –  De ligamento tafetán.  
5210.41.01  De ligamento tafetán.  1 5  A  
5210.42  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5210.42.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 931  
Fracción  Descripción  Tasa base  Categoría  
5210.49  –  –  Los demás tejidos.  
5210.49.99  Los demás tejidos.  1 5  B +  
– Estampados:  
5210.51  –  –  De ligamento tafetán.  
5210.51.01  De ligamento tafetán.  1 5  A  
5210.52  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5210.52.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5210.59  –  –  Los demás tejidos.  
5210.59.01  De ligamento sarga.  1 5  A  
5210.59.99  Los demás.  1 5  B +  
52.11  Tejidos de algodón con un contenido de algodón inferior al 85 % en peso, 
mezclado exclusiva o principalmente con fibras sintéticas o artificiales, de 
gramaje superior a 200 g/m  2 . 
– Crudos:  
5211.11  –  –  De ligamento tafetán.  
5211.11.01  Tejidos lisos, en rollos hasta de 225 cm de ancho, con 100 % d e 
algodón en la trama y 100 % de rayón en la urdimbre.  10 B +  
5211.11.99  Los demás.  1 5  B +  
5211.12  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5211.12.01  De ligamento sarga, inculido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5211.19  –  –  Los demás tejidos.  
5211.19.01  De ligamento sarga.  1 5  A  
5211.19.99  Los demás.  1 5  B +  
– Blanqueados:  
5211.21  –  –  De ligamento tafetán.  
5211.21.01  De ligamento tafetán.  1 5  B +  
5211.22  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5211.22.01  De ligamento sarga,incluido el cruzado, de curso inferior o ig ual a 4.  1 5  A  
5211.29  –  –  Los demás tejidos.  
5211.29.01  De ligamento sarga.  1 5  A  
5211.29.99  Los demás.  1 5  B +  
– Teñidos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 932  
Fracción  Descripción  Tasa base  Categoría  
5211.31  –  –  De ligamento tafetán.  
5211.31.01  De ligamento tafetán.  1 5  A  
5211.32  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5211.32.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5211.39  –  –  Los demás tejidos.  
5211.39.01  De ligamento sarga.  1 5  A  
5211.39.99  Los demás.  1 5  B +  
– Con hilados de distintos colores:  
5211.41  –  –  De ligamento tafetán.  
5211.41.01  De ligamento tafetán.  1 5  B +  
5211.42  –  –  Tejidos de mezclilla («denim»).  
5211.42.01  En los que los hilos de la urdimbre estén teñidos de azul y lo s de 
trama sean crudos, blanqueados, teñidos de gris o coloreados co n un 
azul más claro que los de urdimbre.  15 A  
5211.42.99  Los demás.  1 5  B +  
5211.43  –  –  Los demás tejidos de ligamento sarga, incluido el cruzado, de curso 
inferior o igual a 4.  
5211.43.99  Los demás tejidos de ligamento sarga, incluido el cruzado, de curso 
inferior o igual a 4.  15 B +  
5211.49  –  –  Los demás tejidos.  
5211.49.99  Los demás tejidos.  1 5  C  
– Estampados:  
5211.51  –  –  De ligamento tafetán.  
5211.51.01  De ligamento tafetán.  1 5  A  
5211.52  –  –  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  
5211.52.01  De ligamento sarga, incluido el cruzado, de curso inferior o i gual a 4.  1 5  A  
5211.59  –  –  Los demás tejidos.  
5211.59.01  De ligamento sarga.  1 5  A  
5211.59.99  Los demás.  1 5  B +  
52.12  Los demás tejidos de algodón.  
– De gramaje inferior o igual a 200 g/m  2 : ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 933  
Fracción  Descripción  Tasa base  Categoría  
5212.11  –  –  Crudos.  
5212.11.01  Crudos.  1 5  B +  
5212.12  –  –  Blanqueados.  
5212.12.01  Blanqueados.  1 5  B +  
5212.13  –  –  Teñidos.  
5212.13.01  Teñidos.  1 5  B +  
5212.14  –  –  Con hilados de distintos colores.  
5212.14.01  Con hilados de distintos colores.  1 5  B +  
5212.15  –  –  Estampados.  
5212.15.01  Estampados.  1 5  B +  
– De gramaje superior a 200 g/m  2 : 
5212.21  –  –  Crudos.  
5212.21.01  Crudos.  1 5  B +  
5212.22  –  –  Blanqueados.  
5212.22.01  Blanqueados.  1 5  B +  
5212.23  –  –  Teñidos.  
5212.23.01  Teñidos.  1 5  B +  
5212.24  –  –  Con hilados de distintos colores.  
5212.24.01  De tipo mezclilla.  1 5  B +  
5212.24.99  Los demás.  1 5  B +  
5212.25  –  –  Estampados.  
5212.25.01  Estampados.  1 5  B +  
53 LAS DEMÁS FIBRAS TEXTILES VEGETALES; HILADOS DE PAPEL Y TEJI ­
DOS DE HILADOS DE PAPEL.  
53.01  Lino en bruto o trabajado, pero sin hilar; estopas y desperdicios, de lino 
(incluidos los desperdicios de hilados y las hilachas).  
5301.10  –  Lino en bruto o enriado.  
5301.10.01  Lino en bruto o enriado.  Ex.  1  
– Lino agramado, espadado, peinado o trabajado de otro modo, per o sin 
hilar:  
5301.21  –  –  Agramado o espadado.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 934  
Fracción  Descripción  Tasa base  Categoría  
5301.21.01  Agramado o espadado.  Ex.  1  
5301.29  –  –  Los demás.  
5301.29.99  Los demás.  Ex.  1  
5301.30  –  Estopas y desperdicios, de lino.  
5301.30.01  Estopas y desperdicios, de lino.  Ex.  1  
53.02  Cáñamo (Cannabis sativa l.) en bruto o trabajado, pero sin hilar; estopas y 
desperdicios, de cáñamo (incluidos los desperdicios de hilados y las hila ­
chas).  
5302.10  –  Cáñamo en bruto o enriado.  
5302.10.01  Cáñamo en bruto o enriado.  1 0  3  
5302.90  –  Los demás.  
5302.90.99  Los demás.  1 0  3  
53.03  Yute y demás fibras textiles del líber (excepto el lino, cáñamo y ramio), en 
bruto o trabajados, pero sin hilar; estopas y desperdicios de estas fibras 
(incluidos los desperdicios de hilados y las hilachas).  
5303.10  –  Yute y demás fibras textiles del líber, en bruto o enriados.  
5303.10.01  Yute y demás fibras textiles del líber, en bruto o enriados.  1 0  C  
5303.90  –  Los demás.  
5303.90.99  Los demás.  1 0  C  
53.04  Sisal y demás fibras textiles del género Agave, en bruto o trabajados, pero 
sin hilar; estopas y desperdicios de estas fibras (incluidos los desperdicios 
de hilados y las hilachas).  
5304.10  –  Sisal y demás fibras textiles del género Agave, en bruto.  
5304.10.01  Sisal y demás fibras textiles del género Agave, en bruto.  1 0  C  
5304.90  –  Los demás.  
5304.90.99  Los demás.  1 0  C  
53.05  Coco, abacá [cáñamo de Manila (Musa textilis Nee)], ramio y demás fibras 
textiles vegetales no expresadas ni comprendidas en otra parte, en bruto o 
trabajados, pero sin hilar; estopas y desperdicios de estas fibras (incluidos 
los desperdicios de hilados y las hilachas).  
– De coco:  
5305.11  –  –  En bruto.  
5305.11.01  En bruto.  1 0  C  
5305.19  –  –  Los demás.  
5305.19.99  Los demás.  1 0  C  
– De abacá:  
5305.21  –  –  En bruto.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 935  
Fracción  Descripción  Tasa base  Categoría  
5305.21.01  En bruto.  1 0  C  
5305.29  –  –  Los demás.  
5305.29.99  Los demás.  1 0  C  
– Los demás:  
5305.91  –  –  En bruto.  
5305.91.01  En bruto.  1 0  C  
5305.99  –  –  Los demás.  
5305.99.99  Los demás.  1 0  C  
53.06  Hilados de lino.  
5306.10  –  Sencillos.  
5306.10.01  Sencillos.  1 5  A  
5306.20  –  Retorcidos o cableados.  
5306.20.01  Retorcidos o cableados.  1 5  A  
53.07  Hilados de yute o demás fibras textiles del líber de la partida  53.03 . 
5307.10  –  Sencillos.  
5307.10.01  Sencillos.  1 0  A  
5307.20  –  Retorcidos o cableados.  
5307.20.01  Retorcidos o cableados.  1 0  A  
53.08  Hilados de las demás fibras textiles vegetales; hilados de papel.  
5308.10  –  Hilados de coco.  
5308.10.01  Hilados de coco.  1 0  A  
5308.20  –  Hilados de cáñamo.  
5308.20.01  Hilados de cáñamo.  1 0  A  
5308.30  –  Hilados de papel.  
5308.30.01  Hilados de papel.  1 0  A  
5308.90  –  Los demás.  
5308.90.01  De ramio.  1 5  A  
5308.90.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 936  
Fracción  Descripción  Tasa base  Categoría  
53.09  Tejidos de lino.  
– Con un contenido de lino superior o igual al 85 % en peso:  
5309.11  –  –  Crudos o blanqueados.  
5309.11.01  Crudos o blanqueados.  1 5  A  
5309.19  –  –  Los demás.  
5309.19.99  Los demás.  1 5  A  
– Con un contenido de lino inferior al 85 % en peso:  
5309.21  –  –  Crudos o blanqueados.  
5309.21.01  Crudos o blanqueados.  1 5  A  
5309.29  –  –  Los demás.  
5309.29.99  Los demás.  1 5  A  
53.10  Tejidos de yute o demás fibras textiles del líber de la partida 53.03.  
5310.10  –  Crudos.  
5310.10.01  Crudos.  1 0  A  
5310.90  –  Los demás.  
5310.90.99  Los demás.  1 0  A  
53.11  Tejidos de las demás fibras textiles vegetales; tejidos de hilados de papel.  
5311.00  Tejidos de las demás fibras textiles vegetales; tejidos de hil ados de papel.  
5311.00.01  De ramio o de hilados de papel.  1 5  A  
5311.00.99  Los demás.  1 0  A  
54 FILAMENTOS SINTÉTICOS O ARTIFICIALES.  
54.01  Hilo de coser de filamentos sintéticos o artificiales, incluso acondicionado 
para la venta al por menor.  
5401.10  –  De filamentos sintéticos.  
5401.10.01  De filamentos sintéticos  1 5  A  
5401.20  –  De filamentos artificiales.  
5401.20.01  De filamentos artificiales.  1 5  C  
54.02  Hilados de filamentos sintéticos (excepto el hilo de coser) sin acondicionar 
para la venta al por menor, incluidos los monofilamentos sintéticos de 
menos de 67 decitex.  
5402.10  –  Hilados de alta tenacidad de nailon o demás poliamidas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 937  
Fracción  Descripción  Tasa base  Categoría  
5402.10.01  De fibras aramídicas.  Ex.  A  
5402.10.02  De filamentos de nailon, de alta tenacidad, sencillos, planos,  tensados 
al máximo, producidos con una torsión que no exceda de 40 vuelt as 
por metro.  15 A  
5402.10.99  Los demás.  1 5  A  
5402.20  –  Hilados de alta tenacidad de poliésteres.  
5402.20.01  Sencillos, planos, tensados al máximo, producidos con una tors ión 
que no exceda de 40 vueltas por metro.  15 A  
5402.20.99  Los demás.  1 5  A  
– Hilados texturados:  
5402.31  –  –  De nailon o demás poliamidas, de título inferior o igual a 50 tex, por 
hilo sencillo.  
5402.31.01  De nailon o demás poliamidas, de título inferior o igual a 50 tex, por 
hilo sencillo.  15 B +  
5402.32  –  –  De nailon o demás poliamidas, de título superior a 50 tex, por  hilo 
sencillo.  
5402.32.01  De nailon o demás poliamidas, de título superior a 50 tex, por  hilo 
sencillo.  15 A  
5402.33  –  –  De poliésteres.  
5402.33.01  De poliésteres.  1 5  A  
5402.39  –  –  Los demás.  
5402.39.01  De alcohol polivinílico.  1 0  A  
5402.39.99  Los demás.  1 5  A  
– Los demás hilados sencillos sin torsión o con una torsión infe rior o igual a 
50 vueltas por metro:  
5402.41  –  –  De nailon o demás poliamidas.  
5402.41.01  Hilados de filamentos de nailon.  1 5  B +  
5402.41.02  De 44.4 decitex (40 deniers) y 34 filamentos.  1 0  B +  
5402.41.03  De aramidas.  1 0  A  
5402.41.04  De filamentos de nailon parcialmente orientados.  1 5  B +  
5402.41.99  Los demás.  1 5  B +  
5402.42  –  –  De poliésteres parcialmente orientados.  
5402.42.01  De poliésteres, parcialmente orientados.  1 5  A  
5402.43  –  –  De los demás poliésteres.  
5402.43.01  Totalmente de poliéster, de título superior a 75 decitex pero inferior 
o igual a 80 decitex, y 24 filamentos por hilo.  15 A  
5402.43.02  De filamentos de poliéster, sencillos, planos, tensados al máx imo, 
producidos con una torsión que no exceda de 40 vueltas por metr o. 15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 938  
Fracción  Descripción  Tasa base  Categoría  
5402.43.99  Los demás.  1 5  A  
5402.49  –  –  Los demás.  
5402.49.01  De poliuretanos, del tipo de los denominados «elastanos», sin tor­
sióon, no en carretes de urdido (julios).  15 C  
5402.49.02  De poliuretanos, de 44.4 a 1,887 decitex (40 a 1,700 deniers).  1 5  C  
5402.49.03  De poliuretanos, excepto lo comprendido en las fracciones 
5402.49.01 y 02.  10 C  
5402.49.04  De poliolefinas.  1 5  A  
5402.49.05 De acrílicos o modacrílicos.  1 5  A  
5402.49.06  De alcohol polivinílico.  1 0  A  
5402.49.07  De politetrafluoroetileno.  1 0  A  
5402.49.08  De polipropileno fibrilizado.  1 0  A  
5402.49.99  Los demás.  1 5  A  
– Los demás hilados sencillos con una torsión superior a 50 vuel tas por 
metro:  
5402.51  –  –  De nailon o demás poliamidas.  
5402.51.01  De aramídicas.  1 0  A  
5402.51.99  Los demás.  1 5  B +  
5402.52  –  –  De poliésteres.  
5402.52.01  De 75.48 decitex (68 deniers), teñido en rígido brillante con 32 
filamentos y en torsión de 800 vueltas por metro.  10 A  
5402.52.02  Totalmente de poliéster, de título superior a 75 decitex pero inferior 
o igual a 80 decitex, y 24 filamentos por hilo.  15 A  
5402.52.99  Los demás.  1 5  A  
5402.59  –  –  Los demás.  
5402.59.01  De poliolefinas.  1 5  A  
5402.59.02  De acrílicos o modacrílicos.  1 5  A  
5402.59.03  De alcohol polivinílico.  1 0  A  
5402.59.04  De politetrafluoroetileno.  1 0  A  
5402.59.05  De polipropileno fibrilizado.  1 0  A  
5402.59.99  Los demás.  1 5  A  
– Los demás hilados retorcidos o cableados:  
5402.61  –  –  De nailon o demás poliamidas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 939  
Fracción  Descripción  Tasa base  Categoría  
5402.61.01  De aramídicas.  1 0  A  
5402.61.99  Los demás.  1 5  B +  
5402.62  –  –  De poliésteres.  
5402.62.01  De 75.48 decitex (68 deniers), teñido en rígido brillante con 32 
filamentos y torsión de 800 vueltas por metro.  10 A  
5402.62.99  Los demás.  1 5  A  
5402.69  –  –  Los demás.  
5402.69.01  De poliolefinas.  1 5  A  
5402.69.02  De acrílicos o modacrílicos.  1 5  A  
5402.69.03  De alcohol polivinílico.  1 0  A  
5402.69.04  De politetrafluoroetileno.  1 0  A  
5402.69.05  De polipropileno fibrilizado.  1 0  A  
5402.69.99  Los demás.  1 5  A  
54.03  Hilados de filamentos artificiales (excepto el hilo de coser) sin acondicionar 
para la venta al por menor, incluidos los monofilamentos artificiales de 
menos de 67 decitex.  
5403.10  –  Hilados de alta tenacidad de rayón viscosa.  
5403.10.01  Hilados de alta tenacidad de rayón viscosa.  1 5  C  
5403.20  –  Hilados texturados.  
5403.20.01  De acetato de celulosa.  1 5  A  
5403.20.99  Los demás.  1 5  A  
– Los demás hilados sencillos:  
5403.31  –  –  De rayón viscosa, sin torsión o con una torsión inferior o igu al a 120 
vueltas por metro.  
5403.31.01  De rayón viscosa, sin torsión o con una torsión inferior o igu al a 120 
vueltas por metro.  15 C  
5403.32  –  –  De rayón viscosa, con una torsión superior a 120 vueltas por m etro. 
5403.32.01  De rayón viscosa, con una torsión superior a 120 vueltas por m etro. 1 5  C  
5403.33  –  –  De acetato de celulosa.  
5403.33.01  De acetato de celulosa.  1 5  C  
5403.39  –  –  Los demás.  
5403.39.99  Los demás.  1 5  A  
– Los demás hilados retorcidos o cableados:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 940  
Fracción  Descripción  Tasa base  Categoría  
5403.41  –  –  De rayón viscosa.  
5403.41.01  De rayón viscosa.  1 5  C  
5403.42  –  –  De acetato de celulosa.  
5403.42.01  De acetato de celulosa.  1 5  A  
5403.49  –  –  Los demás.  
5403.49.99  Los demás.  1 5  A  
54.04  Monofilamentos sintéticos de 67 decitex o más y cuya mayor dimensión de 
la sección transversal no exceda de 1 mm; tiras y formas similares (por 
ejemplo: paja artificial) de materia textil sintética, de anchura aparente 
inferior o igual a 5 mm.  
5404.10  –  Monofilamentos.  
5404.10.01  De poliéster.  1 0  A  
5404.10.02  De poliamidas o superpoliamidas.  1 5  A  
5404.10.03  De poliolefinas.  1 5  A  
5404.10.04  De alcohol polivinílico.  1 0  A  
5404.10.05  De poliuretanos, del tipo de los denominados «elastanos».  1 5  C  
5404.10.99  Los demás.  1 5  A  
5404.90  –  Las demás.  
5404.90.99  Las demás.  1 5  A  
54.05  Monofilamentos artificiales de 67 decitex o más y cuya mayor dimensión de 
la sección transversal no exceda de 1 mm; tiras y formas similares (por 
ejemplo: paja artificial) de materia textil artificial, de anchura aparente 
inferior o igual a 5 mm.  
5405.00  Monofilamentos artificiales de 67 decitex o más y cuya mayor d imensión de 
la sección transversal no exceda de 1 mm; tiras y formas simila res (por 
ejemplo: paja artificial) de materia textil artificial, de anch ura aparente 
inferior o igual a 5 mm.  
5405.00.01  Monofilamentos.  1 5  A  
5405.00.02  Paja artificial.  1 0  A  
5405.00.03  Imitaciones de catgut con diámetro igual o superior a 0.05 mm,  sin 
exceder de 0.70 mm.  15 A  
5405.00.04  Imitaciones de catgut excepto lo comprendido en la fracción 
5405.00.03.  10 A  
5405.00.99  Los demás.  1 5  A  
54.06  Hilados de filamentos sintéticos o artificiales (excepto el hilo de coser), 
acondicionados para la venta al por menor.  
5406.10  –  Hilados de filamentos sintéticos.  
5406.10.01  De poliamidas o superpoliamidas, excepto lo comprendido en la 
fracción 5406.10.02.  15 A  
5406.10.02  De aramidas, retardantes a la flama.  1 0  A  
5406.10.03  De poliéster.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 941  
Fracción  Descripción  Tasa base  Categoría  
5406.10.99  Los demás.  1 5  A  
5406.20  –  Hilados de filamentos artificiales.  
5406.20.01  Hilados de filamentos artificiales.  1 5  C  
54.07  Tejidos de hilados de filamentos sintéticos, incluidos los tejidos fabricados 
con los productos de la partida  54.04 . 
5407.10  –  Tejidos fabricados con hilados de alta tenacidad de nailon o d emás polia­
midas o de poliésteres.  
5407.10.01  Empleados en armaduras de neumáticos, de nailon o poliéster, c on 
un máximo de seis hilos por pulgada en la trama.  15 A  
5407.10.02  Reconocibles para naves aéreas.  1 0  C  
5407.10.99  Los demás.  1 5  C  
5407.20  –  Tejidos fabricados con tiras o formas similares.  
5407.20.01  De tiras de polipropileno e hilados.  1 0  B +  
5407.20.99  Los demás.  1 5  B +  
5407.30  –  Productos citados en la Nota 9 de la Sección XI.  
5407.30.01  De fibras sintéticas, crudos o blanqueados.  1 5  B +  
5407.30.02  Reconocibles para naves aéreas.  1 0  B +  
5407.30.03  Redes o mallas de materias plásticas, con monofilamentos de me nos 
de 1 mm en su corte transversal, en cuyo punto de cruce estén 
termosoldados, en rollos de ancho inferior a 2.20 m.  10 B +  
5407.30.99  Los demás.  1 5  B +  
– Los demás tejidos con un contenido de filamentos de nailon o d emás 
poliamidas superior o igual al 85 % en peso:  
5407.41  –  –  Crudos o blanqueados.  
5407.41.01  Crudos o blanqueados.  1 5  A  
5407.42  –  –  Teñidos.  
5407.42.01  Teñidos.  1 5  A  
5407.43  –  –  Con hilados de distintos colores.  
5407.43.01  Gofrados.  1 5  B +  
5407.43.02  Reconocibles para naves aéreas.  1 0  B +  
5407.43.03  Con ancho de 64 a 72 cm, para la confección de corbatas.  1 5  B +  
5407.43.99  Los demás.  1 5  B +  
5407.44  –  –  Estampados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 942  
Fracción  Descripción  Tasa base  Categoría  
5407.44.01  Estampados.  1 5  A  
– Los demás tejidos con un contenido de filamentos de poliéster texturados 
superior o igual al 85 % en peso:  
5407.51  –  –  Crudos o blanqueados.  
5407.51.01  Crudos o blanqueados.  1 5  A  
5407.52  –  –  Teñidos.  
5407.52.01  Teñidos.  1 5  A  
5407.53  –  –  Con hilados de distintos colores.  
5407.53.01  Gofrados o sometidos a cualquier operación complementaria sobr e el 
teñido, incluidos los tejidos dobles o adheridos.  15 B +  
5407.53.02  Reconocibles para naves aéreas.  1 0  B +  
5407.53.03  Con ancho de 64 a 72 cm, para la confección de corbatas.  1 5  B +  
5407.53.99  Los demás.  1 5  A  
5407.54  –  –  Estampados.  
5407.54.01  Estampados.  1 5  A  
– Los demás tejidos con un contenido de filamentos de poliéster superior o 
igual al 85 % en peso:  
5407.61  –  –  Con un contenido de filamentos de poliéster sin texturar super ior o igual 
al 85 % en peso.  
5407.61.01  Totalmente de poliéster, de hilados sencillos, de título super ior a 75 
decitex pero inferior o igual a 80 decitex, y 24 filamentos por  hilo, y 
una torsión igual o superior a 900 vueltas por metro.  15 B +  
5407.61.02  Crudos o blanqueados, excepto lo comprendido en la fracción 
5407.61.01.  15 B +  
5407.61.99  Los demás.  1 5  C  
5407.69  –  –  Los demás.  
5407.69.01  Reconocibles para naves aéreas.  1 0  B +  
5407.69.99  Los demás.  1 5  B +  
– Los demás tejidos con un contenido de filamentos sintéticos su perior o 
igual al 85 % en peso:  
5407.71  –  –  Crudos o blanqueados.  
5407.71.01  Crudos o blanqueados.  1 5  B +  
5407.72  –  –  Teñidos.  
5407.72.01  Teñidos.  1 5  C  
5407.73  –  –  Con hilados de distintos colores.  
5407.73.01  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5407.73.02  Reconocibles para naves aéreas.  1 0  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 943  
Fracción  Descripción  Tasa base  Categoría  
5407.73.03  De poliuretanos, «elásticos» entorchados tanto en el pie como en la 
trama, con capacidad de elongación de 68 a 88 % con el sentido 
longitudinal (pie) y de 90 a 120 % en el sentido transversal (t rama).  15 B +  
5407.73.99  Los demás.  1 5  C  
5407.74  –  –  Estampados.  
5407.74.01  Estampados.  1 5  C  
– Los demás tejidos con un contenido de filamentos sintéticos in ferior al 
85 % en peso, mezclados exclusiva o principalmente con algodón:  
5407.81  –  –  Crudos o blanqueados.  
5407.81.01  Crudos o blanqueados.  1 5  B +  
5407.82  –  –  Teñidos.  
5407.82.01  Gofrados, o sometidos a cualquier operación complementaria sob re el 
tenido, incluidos los tejidos dobles o adheridos.  15 B +  
5407.82.02  Reconocibles para naves aéreas.  1 0  B +  
5407.82.03  De poliuretanos, «elásticas», entorchados tanto en el pie como  en la 
trama, con capacidad de elongación de 68 a 88 % en el sentido 
longitudinal (pie) y de 90 a 120 % en el sentido transversal (t rama).  15 B +  
5407.82.99  Los demás.  1 5  A  
5407.83  –  –  Con hilados de distintos colores.  
5407.83.01  Con hilados de distintos colores.  1 5  B +  
5407.84  –  –  Estampados.  
5407.84.01  Estampados.  1 5  A  
– Los demás tejidos:  
5407.91  –  –  Crudos o blanqueados.  
5407.91.01  Asociados con hilos de caucho.  1 5  B +  
5407.91.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5407.91.03  Tejidos de alcohol polivinílico.  1 5  B +  
5407.91.04  Reconocibles para naves aéreas.  1 0  B +  
5407.91.05  De poliuretanos, «elásticos» entorchados tanto en el pie como en la 
trama, con capacidad de elongación de 68 a 88 % en el sentido 
longitudinal (pie) y de 90 a 120 % en el sentido transversal (t rama).  15 B +  
5407.91.06  De nailon, cuya trama sea de 40 deniers con 34 filamentos y pi e de 
70 deniers con 34 filamentos.  10 B +  
5407.91.07  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5407.91.99  Los demás.  1 5  B +  
5407.92  –  –  Teñidos.  
5407.92.01  Asociados con hilos de caucho.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 944  
Fracción  Descripción  Tasa base  Categoría  
5407.92.02  Gofrados o sometidos a cualquier operación complementaria sobr e el 
teñido, incluidos los tejidos dobles o adheridos.  15 A  
5407.92.03  De alcohol polivinílico.  1 5  B +  
5407.92.04  Reconocibles para naves aéreas.  1 0  B +  
5407.92.05  De poliuretanos, «elásticos» entorchados tanto en el pie como en la 
trama con capacidad de elongación de 68 a 88 % en el sentido 
longitudinal (pie) y de 90 a 120 % en sentido transversal (tram a). 15 B +  
5407.92.06  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5407.92.99  Los demás.  1 5  A  
5407.93  –  –  Con hilados de distintos colores.  
5407.93.01  Asociados con hilos de caucho.  1 5  B +  
5407.93.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5407.93.03  De alcohol polivinílico.  1 5  B +  
5407.93.04  Reconocibles para naves aéreas.  1 0  B +  
5407.93.05  Con ancho de 64 a 72 cm para la confección de corbatas.  1 5  B +  
5407.93.06  De poliuretanos, «elásticos» entorchados tanto en el pie como en la 
trama, con capacidad de elongación de 68 a 88 % en el sentido 
longitudinal (pie) y de 90 a 120 en el sentido transversal (tra ma). 15 B +  
5407.93.07  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5407.93.99  Los demás.  1 5  B +  
5407.94  –  –  Estampados.  
5407.94.01  Asociados con hilos de caucho.  1 5  B +  
5407.94.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5407.94.03  De alcohol polivinílico.  1 5  B +  
5407.94.04  Reconocibles para naves aéreas.  1 0  B +  
5407.94.05  Con ancho de 64 a 72 cm para la confección de corbatas.  1 5  B +  
5407.94.06  De poliuretanos, «elásticos» entorchados tanto en el pie como en la 
trama, con capacidad de elongación de 68 a 88 % en el sentido 
longitudinal (pie) y de 90 a 120 % en el sentido transversal (t rama).  15 B +  
5407.94.07  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5407.94.99  Los demás.  1 5  B +  
54.08  Tejidos de hilados de filamentos artificiales, incluidos los fabricados con 
productos de la partida  54.05 . 
5408.10  –  Tejidos fabricados con hilados de alta tenacidad de rayón visc osa. 
5408.10.01  Asociados con hilos de caucho.  1 5  B +  
5408.10.02  Crudos o blanqueados.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 945  
Fracción  Descripción  Tasa base  Categoría  
5408.10.03  Reconocibles para naves aéreas.  1 0  B +  
5408.10.04  Empleados en armaduras de neumáticos, de rayón, con un máximo 
de 6 hilos por pulgada de la trama.  15 C  
5408.10.99  Los demás.  1 5  B +  
– Los demás tejidos con un contenido de filamentos o de tiras o formas 
similares, artificiales, superior o igual al 85 % en peso:  
5408.21  –  –  Crudos o blanqueados.  
5408.21.01  Asociados con hilos de caucho.  1 5  B +  
5408.21.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.21.03  Reconocibles para naves aéreas.  1 0  B +  
5408.21.99  Los demás.  1 5  B +  
5408.22  –  –  Teñidos.  
5408.22.01  Asociados con hilos de caucho.  1 5  B +  
5408.22.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.22.03  Reconocibles para naves aéreas.  1 0  B +  
5408.22.04  De rayón cupramonio.  1 5  B +  
5408.22.99  Los demás.  1 5  B +  
5408.23  –  –  Con hilados de distintos colores.  
5408.23.01  Asociados con hilos de caucho.  1 5  B +  
5408.23.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.23.03  Reconocibles para naves aéreas.  1 0  B +  
5408.23.04  Con ancho de 64 a 72 cm para la confección de corbatas.  1 5  B +  
5408.23.05  De rayón cupramonio.  1 0  B +  
5408.23.99  Los demás.  1 0  B +  
5408.24  –  –  Estampados  
5408.24.01  De rayón cupramonio.  1 5  B +  
5408.24.99  Los demás.  1 5  B +  
– Los demás tejidos:  
5408.31  –  –  Crudos o blanqueados.  
5408.31.01  Asociados con hilos de caucho.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 946  
Fracción  Descripción  Tasa base  Categoría  
5408.31.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.31.03  Reconocibles para naves aéreas.  1 0  B +  
5408.31.04  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5408.31.99  Los demás.  1 5  B +  
5408.32  –  –  Teñidos.  
5408.32.01  Asociados con hilos de caucho.  1 5  B +  
5408.32.02  Gofrados o sometidos a cualquier operación complementaria sobr e el 
teñido, incluidos los tejidos dobles o adheridos.  15 B +  
5408.32.03  Reconocibles para naves aéreas.  1 0  B +  
5408.32.04  Redes o mallas, con monofilamentos de menos de 1 mm en su cort e 
transversal, en cuyo punto de cruce estén termo soldados, en ro llos 
de ancho inferior a 2.20 m.  10 B +  
5408.32.05  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5408.32.99  Los demás.  1 5  B +  
5408.33  –  –  Con hilados de distintos colores.  
5408.33.01  Asociados con hilos de caucho.  1 5  B +  
5408.33.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.33.03  Reconocibles para naves aéreas.  1 0  B +  
5408.33.04  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5408.33.99  Los demás.  1 5  B +  
5408.34  –  –  Estampados.  
5408.34.01  Asociados con hilos de caucho.  1 5  B +  
5408.34.02  Gofrados, incluidos los tejidos dobles o adheridos.  1 5  B +  
5408.34.03  Con un contenido de lana o pelo fino superior o igual a 36 % e n 
peso.  15 B +  
5408.34.99  Los demás.  1 5  C  
55 FIBRAS SINTÉTICAS O ARTIFICIALES DISCONTINUAS.  
55.01  Cables de filamentos sintéticos.  
5501.10  –  De nailon o demás poliamidas.  
5501.10.01  De nailon o demás poliamidas.  1 0  A  
5501.20  –  De poliésteres.  
5501.20.01  De tereftalato de polietileno excepto lo comprendido en las fr accio­
nes 5501.20.02 y 03.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 947  
Fracción  Descripción  Tasa base  Categoría  
5501.20.02  De tereftalato de polietileno color negro, teñido en la masa.  1 0  A  
5501.20.03  De alta tenacidad igual o superior a 7.77 gramos por decitex ( 7 
gramos por denier) constituidos por un filamento de 1.33 decite x y 
con un decitex total de 133,333 (120,000 deniers).  10 A  
5501.20.99  Los demás.  1 0  A  
5501.30  –  Acrílicos o modacrílicos.  
5501.30.01  Acrílicos o modacrílicos.  1 0  C  
5501.90  –  Los demás.  
5501.90.99  Los demás.  1 0  A  
55.02  Cables de filamentos artificiales.  
5502.00  Cables de filamentos artificiales.  
5502.00.01  Cables de rayón.  1 0  A  
5502.00.99  Los demás.  1 0  A  
55.03  Fibras sintéticas discontinuas, sin cardar, peinar ni transformar de otro 
modo para la hilatura.  
5503.10  –  De nailon o demás poliamidas.  
5503.10.01  De nailon o demás poliamidas.  1 0  A  
5503.20  –  De poliésteres.  
5503.20.01  De tereftalato de polietileno, excepto lo comprendido en las f raccio­
nes 5503.20.02 y 03.  10 A  
5503.20.02  De tereftalato de polietileno alta tenacidad igual o superior a 7.67 g 
por decitex (6.9 g por denier).  10 A  
5503.20.03  De tereftalato de polietileno color negro, teñidas en la masa.  5  A  
5503.20.99  Los demás.  1 0  A  
5503.30  –  Acrílicas o modacrílicas.  
5503.30.01  Acrílicas o modacrílicas.  1 0  C  
5503.40  –  De polipropileno.  
5503.40.01  De polipropileno de 3 a 25 deniers.  1 0  A  
5503.40.99  Los demás.  Ex.  A  
5503.90  –  Las demás.  
5503.90.99  Las demás.  1 0  A  
55.04  Fibras artificiales discontinuas, sin cardar, peinar ni transformar de otro 
modo para la hilatura.  
5504.10  –  De rayón viscosa.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 948  
Fracción  Descripción  Tasa base  Categoría  
5504.10.01  Rayón fibra corta.  Ex.  A  
5504.10.99  Los demás.  1 0  A  
5504.90  –  Las demás.  
5504.90.99  Las demás.  1 0  A  
55.05  Desperdicios de fibras sintéticas o artificiales (incluidas las borras, los 
desperdicios de hilados y las hilachas).  
5505.10  –  De fibras sintéticas.  
5505.10.01  De fibras sintéticas.  1 5  C  
5505.20  –  De fibras artificiales.  
5505.20.01  De fibras artificiales.  1 5  C  
55.06  Fibras sintéticas discontinuas, cardadas, peinadas o transformadas de otro 
modo para la hilatura.  
5506.10  –  De nailon o demás poliamidas.  
5506.10.01  De nailon o demás poliamidas.  1 0  A  
5506.20  –  De poliésteres.  
5506.20.01  De poliésteres.  1 0  A  
5506.30  –  Acrílicas o modacrílicas.  
5506.30.01  Acrílicas o modacrílicas.  1 0  C  
5506.90  –  Las demás.  
5506.90.99  Las demás.  1 0  A  
55.07  Fibras artificiales discontinuas, cardadas, peinadas o transformadas de 
otro modo para la hilatura.  
5507.00  Fibras artificiales discontinuas, cardadas, peinadas o transfo rmadas de otro 
modo para la hilatura.  
5507.00.01  Fibras artificiales discontinuas, cardadas, peinadas transform adas de 
otro modo para la hilatura.  10 A  
55.08  Hilo de coser de fibras sintéticas o artificiales, discontinuas, incluso acon ­
dicionado para la venta al por menor.  
5508.10  –  De fibras sintéticas discontinuas.  
5508.10.01  De fibras sintéticas discontinuas.  1 0  A  
5508.20  –  De fibras artificiales discontinuas.  
5508.20.01  De fibras artificiales discontinuas.  1 0  A  
55.09  Hilados de fibras sintéticas discontinuas (excepto el hilo de coser) sin 
acondicionar para la venta al por menor.  
– Con un contenido de fibras discontinuas de nailon o demás poli amidas 
superior o igual al 85 % en peso:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 949  
Fracción  Descripción  Tasa base  Categoría  
5509.11  –  –  Sencillos.  
5509.11.01  Sencillos.  1 5  B +  
5509.12  –  –  Retorcidos o cableados.  
5509.12.01  Retorcidos o cableados.  1 5  B +  
– Con un contenido de fibras discontinuas de poliéster superior o igual al 
85 % en peso:  
5509.21  –  –  Sencillos.  
5509.21.01  Sencillos.  1 5  A  
5509.22  –  –  Retorcidos o cableados.  
5509.22.01  Retorcidos o cableados.  1 5  A  
– Con un contenido de fibras discontinuas acrílicas o modacrílic as superior 
o igual al 85 % en peso:  
5509.31  –  –  Sencillos.  
5509.31.01  Sencillos.  1 5  B +  
5509.32  –  –  Retorcidos o cableados.  
5509.32.01  Retorcidos o cableados.  1 5  B +  
– Los demás hilados con un contenido de fibras sintéticas discon tinuas 
superior o igual al 85 % en peso:  
5509.41  –  –  Sencillos.  
5509.41.01  Sencillos.  1 5  B +  
5509.42  –  –  Retorcidos o cableados.  
5509.42.01  Retorcidos o cableados.  1 5  B +  
– Los demás hilados de fibras discontinuas de poliéster:  
5509.51  –  –  Mezclados exclusiva o principalmente con fibras artificiales d iscontinuas.  
5509.51.01  Mezclados exclusiva o principalmente, con fibras artificiales discon­
tinuas.  15 B +  
5509.52  –  –  Mezclados exclusiva o principalmente con lana o pelo fino.  
5509.52.01  Mezclados exclusiva o principalmente con lana o pelo fino.  1 5  B +  
5509.53  –  –  Mezclados exclusiva o principalmente con algodón.  
5509.53.01  Mezclados exclusiva o principalmente con algodón.  1 5  A  
5509.59  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 950  
Fracción  Descripción  Tasa base  Categoría  
5509.59.99  Los demás.  1 5  B +  
– Los demás hilados de fibras discontinuas acrílicas o modacríli cas: 
5509.61  –  –  Mezclados exclusiva o principalmente con lana o pelo fino.  
5509.61.01  Mezclados exclusiva o principalmente con lana o pelo fino.  1 5  B +  
5509.62  –  –  Mezclados exclusiva o principalmente con algodón.  
5509.62.01  Mezclados exclusiva o principalmente con algodón.  1 5  B +  
5509.69  –  –  Los demás.  
5509.69.99  Los demás.  1 5  B +  
– Los demás hilados:  
5509.91  –  –  Mezclados exclusiva o principalmente con lana o pelo fino.  
5509.91.01  Mezclados exclusiva o principalmente con lana o pelo fino.  1 5  B +  
5509.92  –  –  Mezclados exclusiva o principalmente con algodón.  
5509.92.01  Mezclados exclusiva o principalmente con algodón.  1 5  B +  
5509.99  –  –  Los demás.  
5509.99.99  Los demás.  1 5  B +  
55.10  Hilados de fibras artificiales discontinuas (excepto el hilo de coser) sin 
acondicionar para la venta al por menor.  
– Con un contenido de fibras artificiales discontinuas superior o igual al 
85 % en peso:  
5510.11  –  –  Sencillos.  
5510.11.01  Sencillos.  1 5  C  
5510.12  –  –  Retorcidos o cableados.  
5510.12.01  Retorcidos o cableados.  1 5  C  
5510.20  –  Los demás hilados mezclados exclusiva o principalmente con lan a o pelo 
fino. 
5510.20.99  Los demás hilados, mezclados exclusiva o principalmente con la na o 
pelo fino.  15 B +  
5510.30  –  Los demás hilados mezclados exclusiva o principalmente con alg odón.  
5510.30.99  Los demás hilados, mezclados exclusiva o principalmente con al go­
dón. 15 B +  
5510.90  –  Los demás hilados.  
5510.90.99  Los demás hilados.  1 5  B +  
55.11  Hilados de fibras sintéticas o artificiales, discontinuas (excepto el hilo de 
coser) acondicionados para la venta al por menor.  
5511.10  –  De fibras sintéticas discontinuas con un contenido de estas fi bras superior 
o igual al 85 % en peso.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 951  
Fracción  Descripción  Tasa base  Categoría  
5511.10.01  De fibras sintéticas discontinuas con un contenido de estas fi bras 
superior o igual al 85 % en peso.  15 B +  
5511.20  –  De fibras sintéticas discontinuas con un contenido de estas fi bras inferior 
al 85 % en peso.  
5511.20.01  De fibras sintéticas discontinuas con un contenido de estas fi bras 
inferior al 85 % en peso.  15 B +  
5511.30  –  De fibras artificiales discontinuas.  
5511.30.01  De fibras artificiales discontinuas.  1 5  B +  
55.12  Tejidos de fibras sintéticas discontinuas con un contenido de fibras sinté ­
ticas discontinuas superior o igual al 85 % en peso.  
– Con un contenido de fibras discontinuas de poliéster superior o igual al 
85 % en peso:  
5512.11  –  –  Crudos o blanqueados.  
5512.11.01  Crudos o blanqueados.  1 5  B +  
5512.19  –  –  Los demás.  
5512.19.01  Tipo mezclilla.  1 5  A  
5512.19.99  Los demás.  1 5  A  
– Con un contenido de fibras discontinuas acrílicas o modacrílic as superior 
o igual al 85 % en peso:  
5512.21  –  –  Crudos o blanqueados.  
5512.21.01  Crudos o blanqueados.  1 5  A  
5512.29  –  –  Los demás.  
5512.29.99  Los demás.  1 5  A  
– Los demás:  
5512.91  –  –  Crudos o blanqueados.  
5512.91.01  Crudos o blanqueados.  1 5  B +  
5512.99  –  –  Los demás.  
5512.99.99  Los demás.  1 5  B +  
55.13  Tejidos de fibras sintéticas discontinuas con un contenido de estas fibras 
inferior al 85 % en peso, mezcladas exclusiva o principalmente con algo ­
dón, de gramaje inferior o igual a 170 g/m  2 . 
– Crudos o blanqueados:  
5513.11  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5513.11.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  A  
5513.12  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5513.12.01  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el 
cruzado, de curso inferior o igual a 4.  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 952  
Fracción  Descripción  Tasa base  Categoría  
5513.13  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5513.13.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5513.19  –  –  Los demás tejidos.  
5513.19.99  Los demás tejidos.  1 5  B +  
– Teñidos:  
5513.21  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5513.21.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  A  
5513.22  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5513.22.01  De fibras discontinuas de poliéster, de ligamento sarga inclui do el 
cruzado, de curso inferior o igual a 4.  15 B +  
5513.23  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5513.23.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5513.29  –  –  Los demás tejidos.  
5513.29.99  Los demás tejidos.  1 5  B +  
– Con hilados de distintos colores:  
5513.31  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5513.31.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  C  
5513.32  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5513.32.01  De fibras discontinuas de poliéster, de ligamento sarga inclui do el 
cruzado, de curso inferior o igual a 4.  15 B +  
5513.33  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5513.33.99  Los demás tejidos, de fibras discontinuas de poliéster.  1 5  B +  
5513.39  –  –  Los demás tejidos.  
5513.39.99  Los demás tejidos.  1 5  B +  
– Estampados:  
5513.41  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5513.41.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  A  
5513.42  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5513.42.01  De fibras discontinuas de poliéster, de ligamento sarga inclui do el 
cruzado, de curso inferior o igual a 4.  15 B +  
5513.43  –  –  Los demás tejidos de fibras discontinuas de poliéster.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 953  
Fracción  Descripción  Tasa base  Categoría  
5513.43.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5513.49  –  –  Los demás tejidos.  
5513.49.99  Los demás tejidos.  1 5  B +  
55.14  Tejidos de fibras sintéticas discontinuas con un contenido de estas fibras 
inferior al 85 % en peso, mezcladas exclusiva o principalmente con algo ­
dón, de gramaje superior a 170 g/m  2 . 
– Crudos o blanqueados:  
5514.11  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5514.11.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  A  
5514.12  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5514.12.01  De fibras discontinuas de poliéster, de ligamentos sarga, incl uido el 
cruzado, de curso inferior o igual a 4.  15 B +  
5514.13  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5514.13.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  A  
5514.19  –  –  Los demás tejidos.  
5514.19.99  Los demás tejidos.  1 5  B +  
– Teñidos:  
5514.21  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5514.21.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  A  
5514.22  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5514.22.01  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el 
cruzado, de curso inferior o igual a 4.  15 A  
5514.23  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5514.23.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5514.29  –  –  Los demás tejidos.  
5514.29.99  Los demás tejidos.  1 5  B +  
– Con hilados de distintos colores:  
5514.31  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5514.31.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  B +  
5514.32  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5514.32.01  Tipo mezclilla.  1 5  A  
5514.32.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 954  
Fracción  Descripción  Tasa base  Categoría  
5514.33  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5514.33.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5514.39  –  –  Los demás tejidos.  
5514.39.99  Los demás tejidos.  1 5  B +  
– Estampados:  
5514.41  –  –  De fibras discontinuas de poliéster, de ligamento tafetán.  
5514.41.01  De fibras discontinuas de poliéster, de ligamento tafetán.  1 5  B +  
5514.42  –  –  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el cru­
zado, de curso inferior o igual a 4.  
5514.42.01  De fibras discontinuas de poliéster, de ligamento sarga, inclu ido el 
cruzado, de curso inferior o igual a 4.  15 B +  
5514.43  –  –  Los demás tejidos de fibras discontinuas de poliéster.  
5514.43.99  Los demás tejidos de fibras discontinuas de poliéster.  1 5  B +  
5514.49  –  –  Los demás tejidos.  
5514.49.99  Los demás tejidos.  1 5  B +  
55.15  Los demás tejidos de fibras sintéticas discontinuas.  
– De fibras discontinuas de poliéster:  
5515.11  –  –  Mezcladas exclusiva o principalmente con fibras discontinuas d e rayón 
viscosa.  
5515.11.01  Mezcladas exclusiva o principalmente con fibras discontinuas d e 
rayón viscosa.  15 A  
5515.12  –  –  Mezcladas exclusiva o principalmente con filamentos sintéticos  o artifi­
ciales.  
5515.12.01  Mezcladas exclusiva o principalmente con filamentos sintéticos  o  
artificiales.  15 C  
5515.13  –  –  Mezcladas exclusiva o principalmente con lana o pelo fino.  
5515.13.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5515.13.99  Los demás.  1 5  B +  
5515.19  –  –  Los demás.  
5515.19.99  Los demás.  1 5  A  
– De fibras discontinuas acrílicas o modacrílicas:  
5515.21  –  –  Mezcladas exclusiva o principalmente con filamentos sintéticos  o artifi­
ciales.  
5515.21.01  Mezcladas exclusiva o principalmente con filamentos sintéticos  o  
artificiales.  15 B +  
5515.22  –  –  Mezcladas exclusiva o principalmente con lana o pelo fino.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 955  
Fracción  Descripción  Tasa base  Categoría  
5515.22.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5515.22.99  Los demás.  1 5  B +  
5515.29  –  –  Los demás.  
5515.29.99  Los demás.  1 5  A  
– Los demás tejidos:  
5515.91  –  –  Mezclados exclusiva o principalmente con filamentos sintéticos  o artifi­
ciales.  
5515.91.01  Mezclados exclusiva o principalmente con filamentos sintéticos  o  
artificiales.  15 C  
5515.92  –  –  Mezclados exclusiva o principalmente con lana o pelo fino.  
5515.92.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5515.92.99  Los demás.  1 5  B +  
5515.99  –  –  Los demás.  
5515.99.99  Los demás.  1 5  B +  
55.16  Tejidos de fibras artificiales discontinuas.  
– Con un contenido de fibras artificiales discontinuas superior o igual al 
85 % en peso:  
5516.11  –  –  Crudos o blanqueados.  
5516.11.01  Crudos o blanqueados.  1 5  C  
5516.12  –  –  Teñidos.  
5516.12.01  Teñidos.  1 5  A  
5516.13  –  –  Con hilados de distintos colores.  
5516.13.01  Con hilados de distintos colores.  1 5  C  
5516.14  –  –  Estampados.  
5516.14.01  Estampados.  1 5  A  
– Con un contenido de fibras artificiales discontinuas inferior al 85 % en 
peso, mezcladas exclusiva o principalmente con filamentos sinté ticos o 
artificiales:  
5516.21  –  –  Crudos o blanqueados.  
5516.21.01  Crudos o blanqueados.  1 5  B +  
5516.22  –  –  Teñidos.  
5516.22.01  Teñidos.  1 5  C  
5516.23  –  –  Con hilados de distintos colores.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 956  
Fracción  Descripción  Tasa base  Categoría  
5516.23.01  Con hilados de distintos colores.  1 5  C  
5516.24  –  –  Estampados.  
5516.24.01  Estampados.  1 5  B +  
– Con un contenido de fibras artificiales discontinuas inferior al 85 % en 
peso, mezcladas exclusiva o principalmente con lana o pelo fino : 
5516.31  –  –  Crudos o blanqueados.  
5516.31.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5516.31.99  Los demás.  1 5  B +  
5516.32  –  –  Teñidos.  
5516.32.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5516.32.99  Los demás.  1 5  B +  
5516.33  –  –  Con hilados de distintos colores.  
5516.33.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  C  
5516.33.99  Los demás.  1 5  B +  
5516.34  –  –  Estampados.  
5516.34.01  Con un contenido inferior a 36 % en peso de lana o pelo fino.  1 5  B +  
5516.34.99  Los demás.  1 5  B +  
– Con un contenido de fibras artificiales discontinuas inferior al 85 % en 
peso, mezcladas exclusiva o principalmente con algodón:  
5516.41  –  –  Crudos o blanqueados.  
5516.41.01  Crudos o blanqueados.  1 5  B +  
5516.42  –  –  Teñidos.  
5516.42.01  Teñidos.  1 5  B +  
5516.43  –  –  Con hilados de distintos colores.  
5516.43.01  Con hilados de distintos colores.  1 5  B +  
5516.44  –  –  Estampados.  
5516.44.01  Estampados.  1 5  B +  
– Los demás:  
5516.91  –  –  Crudos o blanqueados.  
5516.91.01  Crudos o blanqueados.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 957  
Fracción  Descripción  Tasa base  Categoría  
5516.92  –  –  Teñidos.  
5516.92.01  Teñidos.  1 5  A  
5516.93  –  –  Con hilados de distintos colores.  
5516.93.01  Con hilados de distintos colores.  1 5  B +  
5516.94  –  –  Estampados.  
5516.94.01  Estampados.  1 5  B +  
56 GUATA, FIELTRO Y TELAS SIN TEJER; HILADOS ESPECIALES; CORDE ­
LES, CUERDAS Y CORDAJES; ARTÍCULOS DE CORDELERÍA.  
56.01  Guata de materia textil y artículos de esta guata; fibras textiles de longitud 
inferior o igual a 5 mm (tundizno), nudos y motas de materia textil.  
5601.10  –  Compresas y tampones higiénicos, pañales para bebés y artículo s higiéni­
cos similares, de guata.  
5601.10.01  Compresas y tampones higiénicos, pañales para bebés y artículo s 
higiénicos similares, de guata.  10 C  
– Guata; los demás artículos de guata:  
5601.21  –  –  De algodón.  
5601.21.01  Guata.  1 0  C  
5601.21.99  Los demás.  1 0  C  
5601.22  –  –  De fibras sintéticas o artificiales.  
5601.22.01  Guata.  1 0  B  
5601.22.99  Los demás.  2 0  B +  
5601.29  –  –  Los demás.  
5601.29.99  Los demás.  1 0  A  
5601.30  –  Tundizno, nudos y motas de materia textil.  
5601.30.01  Motas de «seda» de acetato, rayón-viscosa o de lino.  1 0  A  
5601.30.99  Los demás.  1 0  A  
56.02  Fieltro, incluso impregnado, recubierto, revestido o estratificado.  
5602.10  –  Fieltro punzonado y productos obtenidos mediante costura por c adeneta.  
5602.10.01  Asfaltados, embreados, alquitranados y/o adicionados de caucho  sin­
tético.  15 C  
5602.10.99  Los demás.  1 5  A  
– Los demás fieltros sin impregnar, recubrir, revestir ni estrat ificar:  
5602.21  –  –  De lana o pelo fino.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 958  
Fracción  Descripción  Tasa base  Categoría  
5602.21.01  De lana.  1 5  B +  
5602.21.02  De forma cilíndrica o rectangular.  1 5  B +  
5602.21.99  Los demás.  1 5  B +  
5602.29  –  –  De las demás materias textiles.  
5602.29.99  De las demás materias textiles.  1 5  A  
5602.90  –  Los demás.  
5602.90.99  Los demás.  1 5  A  
56.03  Tela sin tejer, incluso impregnada, recubierta, revestida o estratificada.  
– De filamentos sintéticos o artificiales:  
5603.11  –  –  De peso inferior o igual a 25 g/m  2 . 
5603.11.01  De peso inferior o igual a 25 g/m  2 . 1 5  B +  
5603.12  –  –  De peso superior a 25 g/m  2 pero inferior o igual a 70 g/m  2 . 
5603.12.01  De peso superior a 25 g/m  2 pero inferior o igual a 70 g/m  2 . 1 5  B +  
5603.13  –  –  De peso superior a 70 g/m  2 pero inferior o igual a 150 g/m  2 . 
5603.13.01  Tela sin tejer de propiedades dieléctricas a base de rayón y a lcohol 
polivinílico con peso superior a 70 g/m  2 pero inferior a 85 g/m  2 o de 
fibras aramídicas.  10 B +  
5603.13.99  Las demás.  1 5  B +  
5603.14  –  –  De peso superior a 150 g/m  2 . 
5603.14.01  De peso superior a 150 g/m  2 . 1 5  B +  
– Las demás:  
5603.91  –  –  De peso inferior o igual a 25 g/m  2 . 
5603.91.01  De peso inferior o igual a 25 g/m  2 . 1 5  B +  
5603.92  –  –  De peso superior a 25 g/m  2 pero inferior o igual a 70 g/m  2 . 
5603.92.01  De peso superior a 25 g/m  2 pero inferior o igual a 70 g/m  2 . 1 5  B +  
5603.93  –  –  De peso superior a 70 g/m  2 pero inferior o igual a 150 g/m  2 . 
5603.93.01  De peso superior a 70 g/m  2 pero inferior o igual a 150 g/m  2 . 1 5  B +  
5603.94  –  –  De peso superior a 150 g/m  2 . 
5603.94.01  De peso superior a 150 g/m  2 . 1 5  B +  
56.04  Hilos y cuerdas de caucho, revestidos de textiles; hilados textiles, tiras y 
formas similares de las partidas  54.04  o 54.05 , impregnados, recubiertos, 
revestidos o enfundados con caucho o plástico.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 959  
Fracción  Descripción  Tasa base  Categoría  
5604.10  –  Hilos y cuerdas de caucho, revestidos de textiles.  
5604.10.01  Hilos y cuerdas de caucho, revestidos de textiles.  1 5  B +  
5604.20  –  Hilados de alta tenacidad de poliésteres, de nailon o demás po liamidas o 
de rayón viscosa, impregnados o recubiertos.  
5604.20.01  Reconocibles para naves aéreas.  1 0  B +  
5604.20.02  De fibras aramídicas.  1 0  B +  
5604.20.03  De poliamidas o superpoliamidas de 44,44 decitex (40 deniers) y 34 
filamentos.  10 B +  
5604.20.04  De rayón, de 1,333.33 decitex (1,200 deniers).  1 5  B +  
5604.20.99  Los demás.  1 5  B +  
5604.90  –  Los demás.  
5604.90.01  Impregnados o recubiertos de caucho vulcanizado.  1 5  B +  
5604.90.02  De seda o de desperdicios de seda, acondicionados para la vent a al 
por menor, pelo de Mesina (crin de Florencia); imitaciones de c atgut 
preparados con hilados de seda.  15 C  
5604.90.03  Imitaciones de catgut, de materia textil sintética y artificia l, continua, 
excepto lo comprendido en la fracción 5604.90.04.  10 C  
5604.90.04  Imitaciones de catgut, de materia textil sintética y artificia l, continua, 
con diámetro igual o superior a 0.05 mm, sin exceder de 0.70 mm . 15 C  
5604.90.05  De materia textil sintética y artificial, excepto lo comprendi do en la 
fracción 5604.90.01.  15 C  
5604.90.06  De lana, de pelos (finos u ordinarios) o de crin incluso acond icio­
nados para la venta al por menor.  15 B +  
5604.90.07  De lino o de ramio.  1 5  B +  
5604.90.08  De algodón, sin acondicionar para la venta al por menor.  1 5  B +  
5604.90.09  De algodón, acondicionadas para la venta al por menor.  1 5  B +  
5604.90.99  Los demás.  1 0  B +  
56.05  Hilados metálicos e hilados metalizados, incluso entorchados, constituidos 
por hilados textiles, tiras o formas similares de las partidas  54.04  o 54.05 , 
bien combinados con metal en forma de hilos, tiras o polvo, bien revestidos 
de metal.  
5605.00  Hilados metálicos e hilados metalizados, incluso entorchados, constituidos 
por hilados textiles, tiras o formas similares de las partidas 54.04 o 54.05, 
bien combinados con metal en forma de hilos, tiras o polvo, bie n revestidos 
de metal.  
5605.00.01  Hilados metálicos e hilados metalizados, incluso entorchados, cons­
tituidos por hilados textiles, tiras o formas similares de las partidas 
54.04 o 54.05, bien combinados con metal en forma de hilos, tir as o 
polvo, bien revestidos de metal.  15 B +  
56.06  Hilados entorchados, tiras y formas similares de las partidas  54.04  o 54.05 , 
entorchadas (excepto los de la partida  56.05  y los hilados de crin entor ­
chados); hilados de chenilla; hilados  «de cadeneta» . 
5606.00  Hilados entorchados, tiras y formas similares de las partidas 54.04 o 54.05, 
entorchadas (excepto los de la partida 56.05 y los hilados de c rin entor­
chados); hilados de chenilla; hilados «de cadeneta».  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 960  
Fracción  Descripción  Tasa base  Categoría  
5606.00.01  Hilados de poliuretanos entorchados o enrollados con hilos de fibras 
textiles poliamídicas o poliestéricas, con decitex total superi or a 99.9 
(90 deniers).  20 A  
5606.00.02  Hilados de poliuretanos entorchados o enrollados con hilos de fibras 
textiles poliamídicas o poliestéricas, excepto lo comprendido e n la 
fracción 5606.00.01.  5 A  
5606.00.99  Los demás.  2 0  A  
56.07  Cordeles, cuerdas y cordajes, estén o no trenzados, incluso impregnados, 
recubiertos, revestidos o enfundados con caucho o plástico.  
5607.10  –  De yute o demás fibras textiles del líber de la partida 53.03.  
5607.10.01  De yute o demás fibras textiles del liber de la partida 53.03.  1 0  A  
– De sisal o demás fibras textiles del género Agave:  
5607.21  –  –  Cordeles para atar o engavillar.  
5607.21.01  Cordeles para atar o engavillar.  1 0  A  
5607.29  –  –  Los demás.  
5607.29.99  Los demás.  1 0  A  
5607.30  –  De abacá [cáñamo de Manila (Musa textilis Nee)] o demás fibras  duras de 
hojas.  
5607.30.01  De abacá [cáñamo de Manila (Musa textilis Nee)] o demás fibras  
duras de hojas.  15 A  
– De polietileno o polipropileno:  
5607.41  –  –  Cordeles para atar o engavillar.  
5607.41.01  Cordeles para atar o engavillar.  1 5  A  
5607.49  –  –  Los demás.  
5607.49.99  Los demás.  1 5  B +  
5607.50  –  De las demás fibras sintéticas.  
5607.50.99  De las demás fibras sintéticas.  1 5  B +  
5607.90  –  Los demás.  
5607.90.99  Los demás.  1 5  A  
56.08  Redes de mallas anudadas, en paño o en pieza, fabricadas con cordeles, 
cuerdas o cordajes; redes confeccionadas para la pesca y demás redes 
confeccionadas, de materia textil.  
– De materia textil sintética o artificial:  
5608.11  –  –  Redes confeccionadas para la pesca.  
5608.11.01  Con luz de malla inferior a 3.81 cm.  2 0  B +  
5608.11.99  Las demás.  2 0  B +  
5608.19  –  –  Las demás.  
5608.19.99  Las demás.  2 0  B +  
5608.90  –  Las demás.  
5608.90.99  Las demás.  2 0  B +  
56.09  Artículos de hilados, tiras o formas similares de las partidas  54.04  o 54.05 , 
cordeles, cuerdas o cordajes, no expresados ni comprendidos en otra parte.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 961  
Fracción  Descripción  Tasa base  Categoría  
5609.00  Artículos de hilados, tiras o formas similares de las partidas  54.04 o 54.05, 
cordeles, cuerdas o cordajes, no expresados ni comprendidos en otra parte.  
5609.00.01  Eslingas.  1 0  B +  
5609.00.99  Los demás.  1 5  B +  
57 ALFOMBRAS Y DEMÁS REVESTIMIENTOS PARA EL SUELO, DE MATERIAS 
TEXTILES.  
57.01  Alfombras de nudo de materia textil, incluso confeccionadas.  
5701.10  –  De lana o pelo fino.  
5701.10.01  De lana o pelo fino.  2 0  C  
5701.90  –  De las demás materias textiles.  
5701.90.99  De las demás materias textiles.  2 0  C  
57.02  Alfombras y demás revestimientos para el suelo, de materia textil, tejidos, 
excepto los de mechón insertado y los flocados, aunque estén confecciona ­
dos, incluidas las alfombras llamadas  «Kelim»  o «Kilim» , «Schumacks»  o 
«Soumak» , «Karamanie»  y alfombras similares hechas o mano.  
5702.10  –  Alfombras llamadas «Kelim» o «Kilim», «Schumacks» o «Soumak», «Ka­
ramanie» y alfombras similares hechas a mano.  
5702.10.01  Alfombras llamadas «Kelim» o «Kilim», «Schumacks» o «Soumak», 
«Karamanie» y alfombras similares hechas a mano.  20 C  
5702.20  –  Revestimientos para el suelo de fibras de coco.  
5702.20.01  Revestimientos para el suelo de fibras de coco.  2 0  C  
– Los demás, aterciopelados, sin confeccionar:  
5702.31  –  –  De lana o pelo fino.  
5702.31.01  De lana o pelo fino.  2 0  C  
5702.32  –  –  De materia textil sintética o artificial.  
5702.32.01  De materia textil sintética o artificial.  2 0  C  
5702.39  –  –  De las demás materias textiles.  
5702.39.99  De las demás materias textiles.  2 0  C  
– Los demás, aterciopelados, confeccionados:  
5702.41  –  –  De lana o pelo fino.  
5702.41.01  De lana o pelo fino.  2 0  C  
5702.42  –  –  De materia textil sintética o artificial.  
5702.42.01  De materia textil sintética o artificial.  2 0  A  
5702.49  –  –  De las demás materias textiles.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 962  
Fracción  Descripción  Tasa base  Categoría  
5702.49.99  De las demás materias textiles.  2 0  C  
– Los demás, sin aterciopelar ni confeccionar:  
5702.51  –  –  De lana o pelo fino.  
5702.51.01  De lana o pelo fino.  2 0  C  
5702.52  –  –  De materia textil sintética o artificial.  
5702.52.01  De materia textil sintética o artificial.  2 0  C  
5702.59  –  –  De las demás materias textiles.  
5702.59.99  De las demás materias textiles.  2 0  C  
– Los demás, sin aterciopelar, confeccionados:  
5702.91  –  –  De lana o pelo fino.  
5702.91.01  De lana o pelo fino.  2 0  C  
5702.92  –  –  De materia textil sintética o artificial.  
5702.92.01  De materia textil sintética o artificiales.  2 0  C  
5702.99  –  –  De las demás materias textiles.  
5702.99.99  De las demás materias textiles.  2 0  C  
57.03  Alfombras y demás revestimientos para el suelo, de materia textil, con 
mechón insertado, incluso confeccionados.  
5703.10  –  De lana o pelo fino.  
5703.10.01  De lana o pelo fino.  2 0  C  
5703.20  –  De nailon o demás poliamidas.  
5703.20.01  Tapetes de superficie inferior a 5.25 m  2 . 2 0  B +  
5703.20.99  Las demás.  2 0  C  
5703.30  –  De las demás materias textiles sintéticas o de materia textil artificial.  
5703.30.01  Tapetes de superficie inferior a 5.25 m  2 . 2 0  B +  
5703.30.99  Las demás.  2 0  C  
5703.90  –  De las demás materias textiles.  
5703.90.99  De las demás materias textiles.  2 0  C  
57.04  Alfombras y demás revestimientos para el suelo, de fieltro, excepto los de 
mechón insertado y los flocados, incluso confeccionados.  
5704.10  –  De superficie inferior o igual a 0.3 m  2 . 
5704.10.01  De superficie inferior o igual a 0.3 m  2 . 2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 963  
Fracción  Descripción  Tasa base  Categoría  
5704.90  –  Los demás.  
5704.90.99  Los demás.  2 0  C  
57.05  Las demás alfombras y revestimientos para el suelo, de materia textil, 
incluso confeccionados.  
5705.00  Las demás alfombras y revestimientos para el suelo, de materia  textil, 
incluso confeccionados.  
5705.00.99  Las demás alfombras y revestimientos para el suelo, de materia  textil, 
incluso confeccionados.  20 C  
58 TEJIDOS ESPECIALES; SUPERFICIES TEXTILES CON PELO INSERTADO; 
ENCAJES; TAPICERÍA; PASAMANERÍA; BORDADOS.  
58.01  Terciopelo y felpa, excepto los de punto, y tejidos de chenilla, excepto los 
productos de la partida  58.06 . 
5801.10  –  De lana o pelo fino.  
5801.10.01  De lana o pelo fino.  1 5  B +  
– De algodón:  
5801.21  –  –  Terciopelo y felpa por trama, sin cortar  
5801.21.01  Terciopelo y felpa por trama, sin cortar.  1 5  B +  
5801.22  –  –  Terciopelo y felpa por trama, cortados, rayados (pana rayada, «cordu­
roy»).  
5801.22.01  Terciopelo y felpa por trama, cortados, rayados (pana rayada, «cor­
duroy»).  15 A  
5801.23  –  –  Los demás terciopelos y felpas por trama.  
5801.23.99  Los demás terciopelos y felpas por trama.  1 5  B +  
5801.24  –  –  Terciopelo y felpa por urdimbre, sin cortar (rizados).  
5801.24.01  Terciopelo y felpa por urdimbre, sin cortar (rizados).  1 5  B +  
5801.25  –  –  Terciopelo y felpa por urdimbre, cortados.  
5801.25.01  Terciopelo y felpa por urdimbre, cortados.  1 5  A  
5801.26  –  –  Tejidos de chenilla.  
5801.26.01  Tejidos de chenilla.  1 5  B +  
– De fibras sintéticas o artificiales:  
5801.31  –  –  Terciopelo y felpa por trama, sin cortar.  
5801.31.01  Terciopelos y felpa por trama, sin cortar.  1 5  B +  
5801.32  –  –  Terciopelo y felpa por trama, cortados, rayados (pana rayada, «cordu­
roy»).  
5801.32.01  Terciopelo y felpa por trama, cortados, rayados (pana rayada, «cor­
duroy»).  15 B +  
5801.33  –  –  Los demás terciopelos y felpas por trama.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 964  
Fracción  Descripción  Tasa base  Categoría  
5801.33.99  Los demás terciopelos y felpas por trama.  1 5  B +  
5801.34  –  –  Terciopelo y felpa por urdimbre, sin cortar (rizados).  
5801.34.01  Terciopelo y felpa por urdimbre, sin cortar (rizados).  1 5  B +  
5801.35  –  –  Terciopelo y felpa por urdimbre, cortados.  
5801.35.01  Terciopelo y felpa por urdimbre, cortados.  1 5  A  
5801.36  –  –  Tejidos de chenilla.  
5801.36.01  Tejidos de chenilla.  1 5  B +  
5801.90  –  De las demás materias textiles.  
5801.90.99  De las demás materias textiles.  1 5  A  
58.02  Tejidos con bucles del tipo para toalla, excepto los productos de la partida  
58.06 ; superficies textiles con mechón insertado, excepto los productos de 
la partida  57.03 . 
– Tejidos con bucles del tipo para toalla, de algodón:  
5802.11  –  –  Crudos.  
5802.11.01  Crudos.  1 5  B +  
5802.19  –  –  Los demás.  
5802.19.99  Los demás.  2 0  B +  
5802.20  –  Tejidos con bucles del tipo para toalla, de las demás materias  textiles.  
5802.20.01  Tejidos con bucles del tipo para toallas, de las demás materia s tex­
tiles.  15 B +  
5802.30  –  Superficies textiles con mechón insertado.  
5802.30.01  Superficies textiles con mechón insertado.  1 5  B +  
58.03  Tejidos de gasa de vuelta, excepto los productos de la partida  58.06 . 
5803.10  –  De algodón.  
5803.10.01  De algodón.  1 5  B +  
5803.90  –  De las demás materias textiles.  
5803.90.01  De fibras sintéticas continuas, crudos o blanqueados.  1 5  B +  
5803.90.02  De fibras sintéticas continuas, reconocibles para naves aéreas . 1 0  B +  
5803.90.03  De fibras textiles vegetales, excepto de lino o de ramio.  1 5  B +  
5803.90.99  Los demás.  1 5  B +  
58.04  Tul, tul-bobinot y tejidos de mallas anudadas; encajes en pieza, tiras o 
motivos, excepto los productos de la partida  60.02 . 
5804.10  –  Tul, tul-bobinot y tejidos de mallas anudadas.  
5804.10.01  Tul, tul-bobinot y tejidos de mallas anudadas.  2 0  A  
– Encajes fabricados a máquina:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 965  
Fracción  Descripción  Tasa base  Categoría  
5804.21  –  –  De fibras sintéticas o artificiales.  
5804.21.01  De fibras sintéticas o artificiales.  2 0  A  
5804.29  –  –  De las demás materias textiles.  
5804.29.99  De las demás materias textiles.  2 0  A  
5804.30  –  Encajes hechos a mano.  
5804.30.01  Encajes hechos a mano.  2 0  B +  
58.05  Tapicería tejida a mano (gobelinos, Flandes, Aubusson, Beauvais y simila ­
res) y tapicería de aguja (por ejemplo: de  «petit point» , de punto de cruz), 
incluso confeccionadas.  
5805.00  Tapicería tejida a mano (gobelinos, Flandes, Aubusson, Beauvai s y simila­
res) y tapicería de aguja (por ejemplo: de «petit point», de pu nto de cruz), 
incluso confeccionadas.  
5805.00.01  Tapicería tejida a mano (Gobelinos, Flandes, Aubusson, Beauvai s y 
similares) y tapicería de aguja (por ejemplo: de «petit point»,  de 
punto de cruz), incluso confeccionadas.  20 B +  
58.06  Cintas, excepto los artículos de la partida  58.07 ; cintas sin trama, de 
hilados o fibras paralelizados y aglutinados.  
5806.10  –  Cintas de terciopelo, felpa, de tejidos de chenilla o de tejid os con bucles 
del tipo para toalla.  
5806.10.01  De seda.  2 0  B +  
5806.10.99  Las demás.  2 0  B +  
5806.20  –  Las demás cintas, con un contenido de hilos de elastómeros o d e hilos de 
caucho superior o igual al 5 % en peso.  
5806.20.01  De seda.  2 0  B +  
5806.20.99  Las demás.  2 0  B +  
– Las demás cintas:  
5806.31  –  –  De algodón.  
5806.31.01  De algodón.  2 0  B +  
5806.32  –  –  De fibras sintéticas o artificiales.  
5806.32.01  De fibras sintéticas o artificiales.  2 0  B +  
5806.39  –  –  De las demás materias textiles.  
5806.39.01  De seda.  2 0  A  
5806.39.99  Las demás.  2 0  A  
5806.40  –  Cintas sin trama, de hilados o fibras paralelizados y aglutina dos. 
5806.40.01  De seda.  2 0  B +  
5806.40.99  Las demás.  2 0  B +  
58.07  Etiquetas, escudos y artículos similares, de materia textil, en pieza, cintas o 
recortados, sin bordar.  
5807.10  –  Tejidos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 966  
Fracción  Descripción  Tasa base  Categoría  
5807.10.01  Tejidos.  2 0  B +  
5807.90  –  Los demás.  
5807.90.99  Los demás.  2 0  B +  
58.08  Trenzas en pieza; artículos de pasamanería y artículos ornamentales aná ­
logos, en pieza, sin bordar, excepto los de punto; bellotas, madroños, 
pompones, borlas y artículos similares.  
5808.10  –  Trenzas en pieza.  
5808.10.01  Trenzas en pieza.  2 0  B +  
5808.90  –  Los demás.  
5808.90.99  Los demás.  2 0  B +  
58.09  Tejidos de hilos de metal y tejidos de hilados metálicos o de hilados textiles 
metalizados de la partida  56.05 , del tipo de los utilizados en prendas de 
vestir, tapicería o usos similares, no expresados ni comprendidos en otra 
parte.  
5809.00  Tejidos de hilos de metal y tejidos de hilados metálicos o de hilados textiles 
metalizados de la partida 56.05, del tipo de los utilizados en prendas de 
vestir, tapicería o usos similares, no expresados ni comprendid os en otra 
parte.  
5809.00.01  Tejidos de hilos de metal y tejidos de hilados metálicos o de hilados 
textiles metalizados de la partida 56.05, del tipo de los utili zados en 
prendas de vestir, tapicería o usos similares, no expresados ni  com­
prendidos en otra parte.  15 B +  
58.10  Bordados en pieza, tiras o motivos.  
5810.10  –  Bordados químicos o aéreos y bordados con fondo recortado.  
5810.10.01  Bordados químicos o aéreos y bordados con fondo recortado.  2 0  B +  
– Los demás bordados:  
5810.91  –  –  De algodón.  
5810.91.01  De algodón.  2 0  B +  
5810.92  –  –  De fibras sintéticas o artificiales.  
5810.92.01  De fibras sintéticas o artificiales.  2 0  C  
5810.99  –  –  De las demás materias textiles.  
5810.99.99  De las demás materias textiles.  2 0  B +  
58.11  Productos textiles acolchados en pieza, constituidos por una o varias capas 
de materia textil combinadas con una materia de relleno y mantenidas 
mediante puntadas u otro modo de sujeción, excepto los bordados de la 
partida  58.10 . 
5811.00  Productos textiles acolchados en pieza, constituidos por una o  varias capas 
de materia textil combinadas con una materia de relleno y mante nidas 
mediante puntadas u otro modo de sujeción, excepto los bordados  de la 
partida 58.10.  
5811.00.01  Productos textiles acolchados en pieza, constituidos por una o  varias 
capas de materia textil combinadas con una materia de relleno y  
mantenidas mediante puntadas u otro modo de sujeción, excepto 
los bordados de la partida 58.10.  15 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 967  
Fracción  Descripción  Tasa base  Categoría  
59 TEJIDOS IMPREGNADOS, RECUBIERTOS, REVESTIDOS O ESTRATIFICA ­
DOS; ARTÍCULOS TÉCNICOS DE MATERIAS TEXTILES.  
59.01  Telas recubiertas de cola o materias amiláceas, del tipo de las utilizadas 
para la encuadernación, cartonaje, estuchería o usos similares; transparen ­
tes textiles para calcar o dibujar; lienzos preparados para pintar; bucarán 
y telas rígidas similares del tipo de las utilizadas en sombrerería.  
5901.10  –  Telas recubiertas de cola o materias amiláceas, del tipo de la s utilizadas 
para la encuadernación, cartonaje, estuchería o usos similares.  
5901.10.01  Telas recubiertas de cola o materias amiláceas, del tipo de la s utili­
zadas para la encuadernación, cartonaje, estuchería o usos simi lares.  15 B +  
5901.90  –  Los demás.  
5901.90.01  Telas para calcar.  1 0  B +  
5901.90.02  Telas preparadas para la pintura.  1 5  B +  
5901.90.99  Los demás.  1 5  B +  
59.02  Napas tramadas para neumáticos fabricadas con hilados de alta tenacidad 
de nailon o demás poliamidas, de poliésteres o de rayón viscosa.  
5902.10  –  De nailon o demás poliamidas.  
5902.10.01  De nailon o demás poliamidas.  1 5  A  
5902.20  –  De poliésteres.  
5902.20.01  De poliésteres.  1 5  A  
5902.90  –  Las demás.  
5902.90.99  Las demás.  1 5  C  
59.03  Telas impregnadas, recubiertas, revestidas o estratificadas con plástico, 
excepto las de la partida  59.02 . 
5903.10  –  Con policloruro de vinilo.  
5903.10.01  De fibras sintéticas o artificiales.  1 0  B +  
5903.10.99  Los demás.  1 0  B +  
5903.20  –  Con poliuretano.  
5903.20.01  De fibras sintéticas o artificiales.  1 0  B +  
5903.20.99  Los demás.  1 0  B +  
5903.90  –  Las demás.  
5903.90.01  Cintas o tiras adhesivas.  2 0  B +  
5903.90.02  De fibras sintéticas o artificiales, excepto lo comprendido en  la frac­
ción 5903.90.01.  20 B +  
5903.90.99  Las demás.  2 0  B +  
59.04  Linóleo, incluso cortado; revestimientos para el suelo formados por un 
recubrimiento o revestimiento aplicado sobre un soporte textil, incluso 
cortados.  
5904.10  –  Linóleo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 968  
Fracción  Descripción  Tasa base  Categoría  
5904.10.01  Linóleo.  2 0  B +  
– Los demás:  
5904.91  –  –  Con soporte de fieltro punzonado o tela sin tejer.  
5904.91.01  Con soporte de fieltro punzonado o tela sin tejer.  2 0  B +  
5904.92  –  –  Con otros soportes textiles.  
5904.92.01  Con otros soportes textiles.  2 0  B +  
59.05  Revestimientos de materia textil para paredes.  
5905.00  Revestimientos de materia textil para paredes.  
5905.00.01  Revestimientos de materia textil para paredes.  1 5  B +  
59.06  Telas cauchutadas, excepto las de la partida  59.02 . 
5906.10  –  Cintas adhesivas de anchura inferior o igual a 20 cm.  
5906.10.01  Cintas adhesivas de anchura inferior o igual a 20 cm.  2 0  B +  
– Las demás:  
5906.91  –  –  De punto.  
5906.91.01  De punto.  2 0  B +  
5906.99  –  –  Las demás.  
5906.99.01  Tela cauchutada con alma de tejido de nailon o algodón, recubi erta 
por ambas caras con hule sintético, vulcanizada, con espesor en tre 
0.3 y 2.0 mm.  10 B +  
5906.99.02  Tejidos de algodón, recubiertos o impregnados de caucho por un a o 
ambas caras.  15 B +  
5906.99.03  De fibras sintéticas o artificiales, recubiertos o impregnados  de cau­
cho por una o ambas caras.  15 B +  
5906.99.99  Los demás.  1 5  B +  
59.07  Las demás telas impregnadas, recubiertas o revestidas; lienzos pintados 
para decoraciones de teatro, fondos de estudio o usos análogos.  
5907.00  Las demás telas impregnadas, recubiertas o revestidas; lienzos  pintados para 
decoraciones de teatro, fondos de estudio o usos análogos.  
5907.00.01  Tejidos impregnados con materias incombustibles.  1 5  B +  
5907.00.02  Cintas o tiras impregnadas con aceites oxidados.  1 5  B +  
5907.00.03  Tejidos impregnados con preparaciones a base de aceites oxidad os, 
aislantes de la electricidad.  15 B +  
5907.00.04  Telas y tejidos encerados o aceitados.  1 5  B +  
5907.00.05  Telas impregnadas o bañadas, con tundiznos cuya longitud sea h asta 
2 mm.  15 B +  
5907.00.06  De fibras sintéticas o artificiales, del tipo de los comprendi dos en las 
fracciones 5907.00.01 a 05.  10 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 969  
Fracción  Descripción  Tasa base  Categoría  
5907.00.99  Los demás.  1 5  B +  
59.08  Mechas de materia textil tejida, trenzada o de punto (excepto croché o 
ganchillo), para lámparas, hornillos, mecheros, velas o similares; mangui ­
tos de incandescencia y géneros de punto (excepto croché o ganchillo) 
tubulares utilizados para su fabricación, incluso impregnados.  
5908.00  Mechas de materia textil tejida, trenzada o de punto (excepto croché o 
ganchillo), para lámparas, hornillos, mecheros, velas o similar es; manguitos 
de incandescencia y géneros de punto (excepto croché o ganchill o) tubulares 
utilizados para su fabricación, incluso impregnados.  
5908.00.01  Capuchones.  1 5  B +  
5908.00.02  Mechas de algodón montadas en anillos de metal común.  1 5  B +  
5908.00.03  Tejidos tubulares.  1 0  B +  
5908.00.99  Los demás.  1 5  B +  
59.09  Mangueras para bombas y tubos similares, de materia textil, incluso con 
armadura o accesorios de otras materias.  
5909.00  Mangueras para bombas y tubos similares, de materia textil, in cluso con 
armadura o accesorios de otras materias.  
5909.00.01  Mangueras para bombas y tubos similares, de materia textil, in cluso 
con armadura o accesorios de otras materias.  15 B +  
59.10  Correas transportadoras o de transmisión, de materia textil, incluso im ­
pregnadas, recubiertas, revestidas o estratificadas con plástico o reforzadas 
con metal u otra materia.  
5910.00  Correas transportadoras o de transmisión, de materia textil, i ncluso impreg­
nadas, recubiertas o revestidas, o estratificadas con plástico o reforzadas con 
metal u otra materia.  
5910.00.01  Correas transportadoras o de transmisión, de materia textil, i ncluso 
impregnadas, recubiertas o revestidas, o estratíficadas con plá stico o 
reforzadas con metal u otra materia.  15 B +  
59.11  Productos y artículos textiles para usos técnicos mencionados en la Nota 7 
de este Capítulo.  
5911.10  –  Telas, fieltro y tejidos forrados de fieltro, combinados con u na o varias 
capas de caucho, cuero u otra materia, del tipo de los utilizad os para la 
fabricación de guarniciones de cardas y productos análogos para  otros 
usos técnicos, incluidas las cintas de terciopelo impregnadas d e caucho 
para forrar enjulios.  
5911.10.01  Cintas de terciopelo impregnadas de caucho para forrar enjulio s. 2 0  C  
5911.10.99  Los demás.  1 0  C  
5911.20  –  Gasas y telas para cerner, incluso confeccionadas.  
5911.20.01  Gasas y telas para cerner, incluso confeccionadas.  1 0  C  
– Telas y fieltros sin fin o con dispositivos de unión, del tipo  de los utili­
zados en las máquinas de fabricar papel o máquinas similares (p or ejem­
plo: para pasta, para amianto-cemento):  
5911.31  –  –  De gramaje inferior a 650 g/m  2 . 
5911.31.01  De gramaje inferior a 650 g/m  2 . 1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 970  
Fracción  Descripción  Tasa base  Categoría  
5911.32  –  –  De gramaje superior o igual a 650 g/m  2 . 
5911.32.01  De gramaje superior o igual a 650 g/m  2 . 1 5  C  
5911.40  –  Capachos y telas gruesas del tipo de los utilizados en las pre nsas de aceite 
o para usos técnicos análogos, incluidos los de cabello.  
5911.40.01  Capachos y telas gruesas del tipo de los utilizados en las pre nsas de 
aceite o para usos técnicos análogos, incluidos los de cabello.  15 C  
5911.90  –  Los demás.  
5911.90.01  Artículos textiles para usos técnicos u otras partes o piezas de má­
quinas o aparatos, excepto lo comprendido en la fracción 5911.9 0.03.  10 A  
5911.90.02  Tejidos armados con metal, de los tipos comunmente empleados e n 
usos técnicos.  15 A  
5911.90.03  Juntas arandelas, membranas, discos, manguitos o artículos aná logos 
para usos técnicos.  15 A  
5911.90.99  Los demás.  1 5  A  
60 TEJIDOS DE PUNTO.  
60.01  Terciopelo, felpa (incluidos los géneros (tejidos) de punto  «de pelo largo» ) 
y géneros (tejidos) con bucles, de punto.  
6001.10  –  Géneros (tejidos) «de pelo largo».  
6001.10.01  Géneros (tejidos) «de pelo largo».  2 0  B +  
– Géneros (tejidos) con bucles:  
6001.21  –  –  De algodón.  
6001.21.01  De algodón.  2 0  B +  
6001.22  –  –  De fibras sintéticas o artificiales.  
6001.22.01  De fibras sintéticas o artificiales.  2 0  B +  
6001.29  –  –  De las demás materias textiles.  
6001.29.01  De seda.  2 0  B +  
6001.29.02  De lana, pelo o crin.  2 0  B +  
6001.29.99  Los demás.  2 0  B +  
– Los demás:  
6001.91  –  –  De algodón.  
6001.91.01  De algodón.  2 0  B +  
6001.92  –  –  De fibras sintéticas o artificiales.  
6001.92.01  De fibras sintéticas o artificiales.  2 0  B +  
6001.99  –  –  De las demás materias textiles.  
6001.99.99  De las demás materias textiles.  2 0  B +  
60.02  Los demás géneros (tejidos) de punto.  
6002.10  –  De anchura inferior o igual a 30 cm, con un contenido de hilad os de 
elastómeros o de hilos de caucho superior o igual al 5 % en pes o. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 971  
Fracción  Descripción  Tasa base  Categoría  
6002.10.01  De seda.  2 0  B +  
6002.10.99  Los demás.  2 0  B +  
6002.20  –  Los demás, de anchura inferior o igual a 30 cm.  
6002.20.01  De seda.  2 0  B +  
6002.20.99  Los demás.  2 0  B +  
6002.30  –  De anchura superior a 30 cm, con un contenido de hilados de el astómeros 
o de hilos de caucho superior o igual al 5 % en peso.  
6002.30.01  De seda.  2 0  B +  
6002.30.99  Los demás.  2 0  B +  
– Los demás, de punto por urdimbre (incluidos los obtenidos en t elares de 
pasamanería):  
6002.41  –  –  De lana o pelo fino.  
6002.41.01  De lana o pelo fino.  2 0  B +  
6002.42  –  –  De algodón.  
6002.42.01  De algodón.  2 0  B +  
6002.43  –  –  De fibras sintéticas o artificiales.  
6002.43.01  De fibras sintéticas o artificiales.  2 0  B +  
6002.49  –  –  Los demás.  
6002.49.99  Los demás.  2 0  B +  
– Los demás:  
6002.91  –  –  De lana o pelo fino.  
6002.91.01  De lana o pelo fino.  2 0  B +  
6002.92  –  –  De algodón.  
6002.92.01  Género (tejido) circular, totalmente de algodón, de hilados se ncillos 
con título inferior o igual a 100 dtex (igual o superior al núm ero 
métrico 100).  20 B +  
6002.92.99  Los demás.  2 0  B +  
6002.93  –  –  De fibras sintéticas o artificiales.  
6002.93.01  De fibras sintéticas o artificiales.  2 0  A  
6002.99  –  –  Los demás.  
6002.99.99  Los demás.  2 0  B +  
61 PRENDAS Y COMPLEMENTOS DE VESTIR, DE PUNTO.  
61.01  Abrigos, chaquetones, capas, anoraks, cazadoras y artículos similares, de 
punto, para hombres o niños, excepto los artículos de la partida  61.03 . 
6101.10  –  De lana o pelo fino.  
6101.10.01  De lana o pelo fino.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 972  
Fracción  Descripción  Tasa base  Categoría  
6101.20  –  De algodón.  
6101.20.01  De algodón.  2 0  C  
6101.30  –  De fibras sintéticas o artificiales.  
6101.30.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6101.30.99  Los demás.  2 0  C  
6101.90  –  De las demás materias textiles.  
6101.90.99  De las demás materias textiles.  2 0  C  
61.02  Abrigos, chaquetones, capas, anoraks, cazadoras y artículos similares, de 
punto, para mujeres o niñas, excepto los artículos de la partida  61.04 . 
6102.10  –  De lana o pelo fino.  
6102.10.01  De lana o pelo fino.  2 0  C  
6102.20  –  De algodón.  
6102.20.01  De algodón.  2 0  C  
6102.30  –  De fibras sintéticas o artificiales.  
6102.30.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6102.30.99  Los demás.  2 0  C  
6102.90  –  De las demás materias textiles.  
6102.90.99  De las demás materias textiles.  2 0  C  
61.03  Trajes, conjuntos, chaquetas (sacos), pantalones largos, con peto, de tiran ­
tes o cortos (excepto los de baño), de punto, para hombres o niños.  
– Trajes:  
6103.11  –  –  De lana o pelo fino.  
6103.11.01  De lana o pelo fino.  2 0  C  
6103.12  –  –  De fibras sintéticas.  
6103.12.01  De fibras sintéticas.  2 0  C  
6103.19  –  –  De las demás materias textiles.  
6103.19.01  De algodón o de fibras artificiales.  2 0  C  
6103.19.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6103.19.99  Las demás.  2 0  C  
– Conjuntos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 973  
Fracción  Descripción  Tasa base  Categoría  
6103.21  –  –  De lana o pelo fino.  
6103.21.01  De lana o pelo fino.  2 0  C  
6103.22  –  –  De algodón.  
6103.22.01  De algodón.  2 0  C  
6103.23  –  –  De fibras sintéticas.  
6103.23.01  De fibras sintéticas.  2 0  C  
6103.29  –  –  De las demás materias textiles.  
6103.29.99  De las demás materias textiles.  2 0  C  
– Chaquetas (sacos):  
6103.31  –  –  De lana o pelo fino.  
6103.31.01  De lana o pelo fino.  2 0  C  
6103.32  –  –  De algodón.  
6103.32.01  De algodón.  2 0  C  
6103.33  –  –  De fibras sintéticas.  
6103.33.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6103.33.99  Los demás.  2 0  C  
6103.39  –  –  De las demás materias textiles.  
6103.39.01  De fibras artificiales.  2 0  C  
6103.39.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6103.39.99  Los demás.  2 0  C  
– Pantalones largos, con peto, de tirantes o cortos (excepto los  de baño):  
6103.41  –  –  De lana o pelo fino.  
6103.41.01  De lana o pelo fino.  2 0  C  
6103.42  –  –  De algodón.  
6103.42.01  Pantalones con peto y tirantes.  2 0  C  
6103.42.99  Los demás.  2 0  C  
6103.43  –  –  De fibras sintéticas.  
6103.43.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 974  
Fracción  Descripción  Tasa base  Categoría  
6103.43.99  Los demás.  2 0  C  
6103.49  –  –  De las demás materias textiles.  
6103.49.01  De fibras artificiales.  2 0  C  
6103.49.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6103.49.99  Los demás.  2 0  C  
61.04  Trajes sastre, conjuntos, chaquetas (sacos), vestidos, faldas, faldas panta ­
lón, pantalones largos, con peto, de tirantes o cortos (excepto los de baño), 
de punto, para mujeres o niñas.  
– Trajes sastre:  
6104.11  –  –  De lana o pelo fino.  
6104.11.01  De lana o pelo fino.  2 0  C  
6104.12  –  –  De algodón.  
6104.12.01  De algodón.  2 0  C  
6104.13  –  –  De fibras sintéticas.  
6104.13.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.13.99  Los demás.  2 0  C  
6104.19  –  –  De las demás materias textiles.  
6104.19.01  De fibras artificiales.  2 0  C  
6104.19.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6104.19.03  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.19.99  Los demás.  2 0  C  
– Conjuntos:  
6104.21  –  –  De lana o pelo fino.  
6104.21.01  De lana o pelo fino.  2 0  C  
6104.22  –  –  De algodón.  
6104.22.01  De algodón.  2 0  C  
6104.23  –  –  De fibras sintéticas.  
6104.23.01  De fibras sintéticas.  2 0  C  
6104.29  –  –  De las demás materias textiles.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 975  
Fracción  Descripción  Tasa base  Categoría  
6104.29.99  De las demás materias textiles.  2 0  C  
– Chaquetas (sacos):  
6104.31  –  –  De lana o pelo fino.  
6104.31.01  De lana o pelo fino.  2 0  C  
6104.32  –  –  De algodón.  
6104.32.01  De algodón.  2 0  C  
6104.33  –  –  De fibras sintéticas.  
6104.33.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.33.99  Los demás.  2 0  C  
6104.39  –  –  De las demás materias textiles.  
6104.39.01  De fibras artificiales.  2 0  C  
6104.39.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6104.39.99  Las demás.  2 0  C  
– Vestidos:  
6104.41  –  –  De lana o pelo fino.  
6104.41.01  De lana o pelo fino.  2 0  C  
6104.42  –  –  De algodón.  
6104.42.01  De algodón.  2 0  C  
6104.43  –  –  De fibras sintéticas.  
6104.43.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.43.99  Los demás.  2 0  C  
6104.44  –  –  De fibras artificiales.  
6104.44.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.44.99  Los demás.  2 0  C  
6104.49  –  –  De las demás materias textiles.  
6104.49.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6104.49.99  Los demás.  2 0  C  
– Faldas y faldas pantalón:  
6104.51  –  –  De lana o pelo fino.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 976  
Fracción  Descripción  Tasa base  Categoría  
6104.51.01  De lana o pelo fino.  2 0  C  
6104.52  –  –  De algodón.  
6104.52.01  De algodón.  2 0  C  
6104.53  –  –  De fibras sintéticas.  
6104.53.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.53.99  Las demás.  2 0  C  
6104.59  –  –  De las demás materias textiles.  
6104.59.01  De fibras artificiales.  2 0  C  
6104.59.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6104.59.99  Las demás.  2 0  C  
– Pantalón, pantalones largos, con peto, de tirantes o cortos (e xcepto los de 
baño):  
6104.61  –  –  De lana o pelo fino.  
6104.61.01  De lana o pelo fino.  2 0  C  
6104.62  –  –  De algodón.  
6104.62.01  Pantalones con peto y tirantes.  2 0  C  
6104.62.99  Los demás.  2 0  C  
6104.63  –  –  De fibras sintéticas.  
6104.63.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6104.63.99  Los demás.  2 0  C  
6104.69  –  –  De las demás materias textiles.  
6104.69.01  De fibras artificiales.  2 0  C  
6104.69.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6104.69.99  Los demás.  2 0  C  
61.05  Camisas de punto para hombres o niños.  
6105.10  –  De algodón.  
6105.10.01  Camisas deportivas.  2 0  C  
6105.10.99  Las demás.  2 0  C  
6105.20  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 977  
Fracción  Descripción  Tasa base  Categoría  
6105.20.01  De fibras sintéticas o artificiales.  2 0  C  
6105.90  –  De las demás materias textiles.  
6105.90.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6105.90.99  Las demás.  2 0  C  
61.06  Camisas, blusas y blusas camiseras, de punto, para mujeres o niñas.  
6106.10  –  De algodón.  
6106.10.01  Camisas deportivas.  2 0  C  
6106.10.99  Las demás.  2 0  C  
6106.20  –  De fibras sintéticas o artificiales.  
6106.20.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6106.20.99  Los demás.  2 0  C  
6106.90  –  De las demás materias textiles.  
6106.90.01  De lana o pelo fino.  2 0  C  
6106.90.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6106.90.99  Las demás.  2 0  C  
61.07  Calzones, calzoncillos, camisones, pijamas, albornoces, batas y artículos 
similares, de punto, para hombres o niños.  
– Calzones; calzoncillos:  
6107.11  –  –  De algodón.  
6107.11.01  De algodón.  2 0  C  
6107.12  –  –  De fibras sintéticas o artificiales.  
6107.12.01  De fibras sintéticas o artificiales.  2 0  C  
6107.19  –  –  De las demás materias textiles.  
6107.19.99  De las demás materias textiles.  2 0  C  
– Camisones y pijamas:  
6107.21  –  –  De algodón.  
6107.21.01  De algodón.  2 0  C  
6107.22  –  –  De fibras sintéticas o artificiales.  
6107.22.01  De fibras sintéticas o artificiales.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 978  
Fracción  Descripción  Tasa base  Categoría  
6107.29  –  –  De las demás materias textiles.  
6107.29.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6107.29.99  Las demás.  2 0  C  
– Los demás:  
6107.91  –  –  De algodón.  
6107.91.01  De algodón.  2 0  C  
6107.92  –  –  De fibras sintéticas o artificiales.  
6107.92.01  De fibras sintéticas o artificiales.  2 0  C  
6107.99  –  –  De las demás materias textiles.  
6107.99.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6107.99.99  Las demás.  2 0  C  
61.08  Combinaciones, enaguas, bragas (bombachas, calzones), camisones, pija ­
mas, saltos de cama, albornoces, batas y artículos similares, de punto, para 
mujeres o niñas.  
– Combinaciones y enaguas:  
6108.11  –  –  De fibras sintéticas o artificiales.  
6108.11.01  De fibras sintéticas o artificiales.  2 0  C  
6108.19  –  –  De las demás materias textiles.  
6108.19.99  De las demás materias textiles.  2 0  C  
– Bragas (bombachas, calzones):  
6108.21  –  –  De algodón.  
6108.21.01  De algodón.  2 0  C  
6108.22  –  –  De fibras sintéticas o artificiales.  
6108.22.01  De fibras sintéticas o artificiales.  2 0  C  
6108.29  –  –  De las demás materias textiles.  
6108.29.99  De las demás materias textiles.  2 0  C  
– Camisones y pijamas:  
6108.31  –  –  De algodón.  
6108.31.01  De algodón.  2 0  C  
6108.32  –  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 979  
Fracción  Descripción  Tasa base  Categoría  
6108.32.01  De fibras sintéticas o artificiales.  2 0  C  
6108.39  –  –  De las demás materias textiles.  
6108.39.01  De lana o pelo fino.  2 0  C  
6108.39.99  Los demás.  2 0  C  
– Los demás:  
6108.91  –  –  De algodón.  
6108.91.01  Saltos de cama, albornoces, batas y artículos similares.  2 0  C  
6108.91.99  Los demás.  2 0  C  
6108.92  –  –  De fibras sintéticas o artificiales.  
6108.92.01  Saltos de cama, albornoces, batas y artículos similares.  2 0  C  
6108.92.99  Los demás.  2 0  C  
6108.99  –  –  De las demás materias textiles.  
6108.99.01  De lana o pelo fino.  2 0  C  
6108.99.99  Los demás.  2 0  C  
61.09  Camisetas de todo tipo, de punto.  
6109.10  –  De algodón.  
6109.10.01  De algodón.  2 0  C  
6109.90  –  De las demás materias textiles.  
6109.90.01  De fibras sintéticas o artificiales.  2 0  C  
6109.90.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6109.90.99  Los demás.  2 0  C  
61.10  Suéteres,  «jerseys» , «pullovers» , «cardigans» , chalecos y artículos simila ­
res, de punto.  
6110.10  –  De lana o pelo fino.  
6110.10.01  De lana o pelo fino.  2 0  C  
6110.20  –  De algodón.  
6110.20.01  Suéteres y chalecos.  2 0  C  
6110.20.99  Los demás.  2 0  C  
6110.30  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 980  
Fracción  Descripción  Tasa base  Categoría  
6110.30.01  Suéteres construidos con 9 o menos puntadas por cada 2 cm, med i­
dos en dirección horizontal.  20 C  
6110.30.02  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso, 
excepto lo comprendido en la fracción 6110.30.01.  20 C  
6110.30.99  Los demás.  2 0  C  
6110.90  –  De las demás materias textiles.  
6110.90.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6110.90.99  Las demás.  2 0  C  
61.11  Prendas y complementos (accesorios), de vestir, de punto, para bebés.  
6111.10  –  De lana o pelo fino.  
6111.10.01  De lana o pelo fino.  2 0  C  
6111.20  –  De algodón.  
6111.20.01  De algodón.  2 0  C  
6111.30  –  De fibras sintéticas.  
6111.30.01  De fibras sintéticas.  2 0  C  
6111.90  –  De las demás materias textiles.  
6111.90.99  De las demás materias textiles.  2 0  C  
61.12  Conjuntos para entrenamiento (deporte), monos (overoles) y conjuntos de 
esquí, y trajes de baño (bañadores), de punto.  
– Conjuntos para entrenamiento (deporte):  
6112.11  –  –  De algodón.  
6112.11.01  De algodón.  2 0  C  
6112.12  –  –  De fibras sintéticas.  
6112.12.01  De fibras sintéticas.  2 0  C  
6112.19  –  –  De las demás materias textiles.  
6112.19.01  De fibras artificiales.  2 0  C  
6112.19.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6112.19.99  Los demás.  2 0  C  
6112.20  –  Monos (overoles) y conjuntos de esquí.  
6112.20.01  De fibras sintéticas o artificiales.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 981  
Fracción  Descripción  Tasa base  Categoría  
6112.20.99  De las demás materias textiles.  2 0  C  
– Trajes de baño (bañadores), para hombres o niños:  
6112.31  –  –  De fibras sintéticas.  
6112.31.01  De fibras sintéticas.  2 0  C  
6112.39  –  –  De las demás materias textiles.  
6112.39.99  De las demás materias textiles.  2 0  C  
– Trajes de baño (bañadores), para mujeres o niñas:  
6112.41  –  –  De fibras sintéticas.  
6112.41.01  De fibras sintéticas.  2 0  C  
6112.49  –  –  De las demás materias textiles.  
6112.49.99  De las demás materias textiles.  2 0  C  
61.13  Prendas de vestir confeccionadas con géneros (tejidos) de punto de las 
partidas  59.03 , 59.06  o 59.07 . 
6113.00  Prendas de vestir confeccionadas con géneros (tejidos) de punt o de las 
partidas 59.03, 59.06 o 59.07.  
6113.00.01  Prendas de vestir confeccionadas con géneros (tejidos) de punt o de 
las partidas 59.03, 59.06 o 59.07.  20 C  
61.14  Las demás prendas de vestir, de punto.  
6114.10  –  De lana o pelo fino.  
6114.10.01  De lana o pelo fino.  2 0  C  
6114.20  –  De algodón.  
6114.20.01  De algodón.  2 0  C  
6114.30  –  De fibras sintéticas o artificiales.  
6114.30.01  Con un contenido de lana o pelo fino mayor o igual a 23 % en p eso. 2 0  C  
6114.30.99  Los demás.  2 0  C  
6114.90  –  De las demás materias textiles.  
6114.90.99  De las demás materias textiles.  2 0  C  
61.15  Calzas, panty-medias, leotardos, medias, calcetines y demás artículos de 
calcetería, incluso para várices, de punto.  
– Calzas, panty-medias y leotardos:  
6115.11  –  –  De fibras sintéticas de título inferior a 67 decitex, por hilo  sencillo.  
6115.11.01  De fibras sintéticas de título inferior a 67 decitex, por hilo  sencillo.  2 0  C  
6115.12  –  –  De fibras sintéticas de título superior o igual a 67 decitex, por hilo 
sencillo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 982  
Fracción  Descripción  Tasa base  Categoría  
6115.12.01  De fibras sintéticas de título superior o igual a 67 decitex, por hilo 
sencillo.  20 C  
6115.19  –  –  De las demás materias textiles.  
6115.19.99  De las demás materias textiles.  2 0  C  
6115.20  –  Medias de mujer de título inferior a 67 decitex, por hilo senc illo. 
6115.20.01  Medias de mujer de título inferior a 67, decitex por hilo senc illo. 2 0  C  
– Los demás:  
6115.91  –  –  De lana o pelo fino.  
6115.91.01  De lana o pelo fino.  2 0  C  
6115.92  –  –  De algodón.  
6115.92.01  De algodón.  2 0  C  
6115.93  –  –  De fibras sintéticas.  
6115.93.01  De fibras sintéticas.  2 0  C  
6115.99  –  –  De las demás materias textiles.  
6115.99.99  De las demás materias textiles.  2 0  C  
61.16  Guantes, mitones y manoplas, de punto.  
6116.10  –  Impregnados, recubiertos o revestidos con plástico o caucho.  
6116.10.01  Mitones y manoplas, de lana o pelo fino.  2 0  C  
6116.10.99  Los demás.  2 0  C  
– Los demás:  
6116.91  –  –  De lana o pelo fino.  
6116.91.01  De lana o pelo fino.  2 0  C  
6116.92  –  –  De algodón.  
6116.92.01  De algodón.  2 0  C  
6116.93  –  –  De fibras sintéticas.  
6116.93.01  De fibras sintéticas.  2 0  C  
6116.99  –  –  De las demás materias textiles.  
6116.99.99  De las demás materias textiles.  2 0  C  
61.17  Los demás complementos (accesorios) de vestir confeccionados, de punto; 
partes de prendas o de complementos (accesorios), de vestir, de punto.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 983  
Fracción  Descripción  Tasa base  Categoría  
6117.10  –  Chales, pañuelos de cuello, bufandas, mantillas, velos y artíc ulos simila­
res. 
6117.10.01  De lana o pelo fino.  2 0  C  
6117.10.99  Los demás.  2 0  C  
6117.20  –  Corbatas y lazos similares.  
6117.20.01  Corbatas y lazos similares.  2 0  C  
6117.80  –  Los demás complementos (accesorios) de vestir.  
6117.80.99  Los demás complementos (accesorios) de vestir.  2 0  C  
6117.90  –  Partes.  
6117.90.99  Partes.  2 0  C  
62 PRENDAS Y COMPLEMENTOS DE VESTIR EXCEPTO LOS DE PUNTO.  
62.01  Abrigos, chaquetones, capas, anoraks, cazadoras y artículos similares, para 
hombres o niños, excepto los artículos de la partida  62.03 . 
– Abrigos, impermeables, chaquetones, capas y artículos similare s: 
6201.11  –  –  De lana o pelo fino.  
6201.11.01  De lana o pelo fino.  2 0  C  
6201.12  –  –  De algodón.  
6201.12.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6201.12.99  Los demás.  2 0  C  
6201.13  –  –  De fibras sintéticas o artificiales.  
6201.13.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6201.13.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6201.13.01.  20 C  
6201.13.99  Los demás.  2 0  C  
6201.19  –  –  De las demás materias textiles.  
6201.19.99  De las demás materias textiles.  2 0  C  
– Los demás:  
6201.91  –  –  De lana o pelo fino.  
6201.91.01  De lana o pelo fino.  2 0  C  
6201.92  –  –  De algodón.  
6201.92.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 984  
Fracción  Descripción  Tasa base  Categoría  
6201.92.99  Los demás.  2 0  C  
6201.93  –  –  De fibras sintéticas o artificiales.  
6201.93.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6201.93.99  Los demás.  2 0  C  
6201.99  –  –  De las demás materias textiles.  
6201.99.99  De las demás materias textiles.  2 0  C  
62.02  Abrigos, chaquetones, capas, anoraks, cazadoras y artículos similares, para 
mujeres o niñas, excepto los artículos de la partida  62.04 . 
– Abrigos, impermeables, chaquetones, capas y artículos similare s: 
6202.11  –  –  De lana o pelo fino.  
6202.11.01  De lana o pelo fino.  2 0  C  
6202.12  –  –  De algodón.  
6202.12.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6202.12.99  Los demás.  2 0  C  
6202.13  –  –  De fibras sintéticas o artificiales.  
6202.13.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6202.13.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6202.13.01.  20 C  
6202.13.99  Los demás.  2 0  C  
6202.19  –  –  De las demás materias textiles.  
6202.19.99  De las demás materias textiles.  2 0  C  
– Los demás:  
6202.91  –  –  De lana o pelo fino.  
6202.91.01  De lana o pelo fino.  2 0  C  
6202.92  –  –  De algodón.  
6202.92.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6202.92.99  Los demás.  2 0  C  
6202.93  –  –  De fibras sintéticas o artificiales.  
6202.93.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6202.93.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 985  
Fracción  Descripción  Tasa base  Categoría  
6202.99  –  –  De las demás materias textiles.  
6202.99.99  De las demás materias textiles.  2 0  C  
62.03  Trajes, conjuntos, chaquetas (sacos), pantalones largos, con peto, de tiran ­
tes o cortos (excepto los de baño), para hombres o niños.  
– Trajes:  
6203.11  –  –  De lana o pelo fino.  
6203.11.01  De lana o pelo fino.  2 0  C  
6203.12  –  –  De fibras sintéticas.  
6203.12.01  De fibras sintéticas.  2 0  C  
6203.19  –  –  De las demás materias textiles.  
6203.19.01  De algodón o de fibras artificiales.  2 0  C  
6203.19.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6203.19.99  Las demás.  2 0  C  
– Conjuntos:  
6203.21  –  –  De lana o pelo fino.  
6203.21.01  De lana o pelo fino.  2 0  C  
6203.22  –  –  De algodón.  
6203.22.01  De algodón.  2 0  C  
6203.23  –  –  De fibras sintéticas.  
6203.23.01  De fibras sintéticas.  2 0  C  
6203.29  –  –  De las demás materias textiles.  
6203.29.99  De las demás materias textiles.  2 0  C  
– Chaquetas (sacos):  
6203.31  –  –  De lana o pelo fino.  
6203.31.01  De lana o pelo fino.  2 0  C  
6203.32  –  –  De algodón.  
6203.32.01  De algodón.  2 0  C  
6203.33  –  –  De fibras sintéticas.  
6203.33.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 986  
Fracción  Descripción  Tasa base  Categoría  
6203.33.99  Los demás.  2 0  C  
6203.39  –  –  De las demás materias textiles.  
6203.39.01  De fibras artificiales, excepto lo comprendido en la fracción 
6203.39.03.  20 C  
6203.39.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6203.39.03  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6203.39.99  Los demás.  2 0  C  
– Pantalones largos, con peto, de tirantes o cortos (excepto los  de baño):  
6203.41  –  –  De lana o pelo fino.  
6203.41.01  De lana o pelo fino.  2 0  C  
6203.42  –  –  De algodón.  
6203.42.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6203.42.02  Pantalones con peto y tirantes.  2 0  C  
6203.42.99  Los demás.  2 0  C  
6203.43  –  –  De fibras sintéticas.  
6203.43.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6203.43.99  Los demás.  2 0  C  
6203.49  –  –  De las demás materias textiles.  
6203.49.99  De las demás materias textiles.  2 0  C  
62.04  Trajes sastre, conjuntos, chaquetas (sacos), vestidos, faldas, faldas panta ­
lón, pantalones largos, con peto, de tirantes o cortos (excepto los de baño), 
para mujeres o niñas.  
– Trajes sastre:  
6204.11  –  –  De lana o pelo fino.  
6204.11.01  De lana o pelo fino.  2 0  C  
6204.12  –  –  De algodón.  
6204.12.01  De algodón.  2 0  C  
6204.13  –  –  De fibras sintéticas.  
6204.13.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.13.99  Los demás.  2 0  C  
6204.19  –  –  De las demás materias textiles.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 987  
Fracción  Descripción  Tasa base  Categoría  
6204.19.01  De fibras artificiales, excepto lo comprendido en la fracción 
6204.19.03.  20 C  
6204.19.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6204.19.03  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.19.99  Los demás.  2 0  C  
– Conjuntos:  
6204.21  –  –  De lana o pelo fino.  
6204.21.01  De lana o pelo fino.  2 0  C  
6204.22  –  –  De algodón.  
6204.22.01  De algodón.  2 0  C  
6204.23  –  –  De fibras sintéticas.  
6204.23.01  De fibras sintéticas.  2 0  C  
6204.29  –  –  De las demás materias textiles.  
6204.29.99  De las demás materias textiles.  2 0  C  
– Chaquetas (sacos):  
6204.31  –  –  De lana o pelo fino.  
6204.31.01  De lana o pelo fino.  2 0  C  
6204.32  –  –  De algodón.  
6204.32.01  De algodón.  2 0  C  
6204.33  –  –  De fibras sintéticas.  
6204.33.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.33.02  Con un contenido de lino mayor o igual a 36 % en peso.  2 0  C  
6204.33.99  Los demás.  2 0  C  
6204.39  –  –  De las demás materias textiles.  
6204.39.01  De fibras artificiales, excepto lo comprendido en la fracción 
6204.39.03.  20 C  
6204.39.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6204.39.03  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.39.99  Los demás.  2 0  C  
– Vestidos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 988  
Fracción  Descripción  Tasa base  Categoría  
6204.41  –  –  De lana o pelo fino.  
6204.41.01  De lana o pelo fino.  2 0  C  
6204.42  –  –  De algodón.  
6204.42.01  Hechos totalmente a mano.  2 0  C  
6204.42.99  Los demás.  2 0  C  
6204.43  –  –  De fibras sintéticas.  
6204.43.01  Hechos totalmente a mano.  2 0  C  
6204.43.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6204.43.01.  20 C  
6204.43.99  Los demás.  2 0  C  
6204.44  –  –  De fibras artificiales.  
6204.44.01  Hechos totalmente a mano.  2 0  C  
6204.44.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6204.44.01.  20 C  
6204.44.99  Los demás.  2 0  C  
6204.49  –  –  De las demás materias textiles.  
6204.49.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6204.49.99  Los demás.  2 0  C  
– Faldas y faldas pantalón:  
6204.51  –  –  De lana o pelo fino.  
6204.51.01  De lana o pelo fino.  2 0  C  
6204.52  –  –  De algodón.  
6204.52.01  De algodón.  2 0  C  
6204.53  –  –  De fibras sintéticas.  
6204.53.01  Hechas totalmente a mano.  2 0  C  
6204.53.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6204.53.01.  20 C  
6204.53.99  Los demás.  2 0  C  
6204.59  –  –  De las demás materias textiles.  
6204.59.01  De fibras artificiales.  2 0  C  
6204.59.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 989  
Fracción  Descripción  Tasa base  Categoría  
6204.59.03  Hechas totalmente a mano, de fibras artificiales.  2 0  C  
6204.59.04  Las demás hechas totalmente a mano.  2 0  C  
6204.59.05  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en las fracciones 6204.59.01, 6204.59.03  y  
6204.59.04.  20 C  
6204.59.99  Los demás.  2 0  C  
– Pantalones, pantalones largos, con peto, de tirantes o cortos:  
6204.61  –  –  De lana o pelo fino.  
6204.61.01  De lana o pelo fino.  2 0  C  
6204.62  –  –  De algodón.  
6204.62.01  Pantalones y pantalones cortos.  2 0  C  
6204.62.99  Los demás.  2 0  C  
6204.63  –  –  De fibras sintéticas.  
6204.63.01  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.63.99  Los demás.  2 0  C  
6204.69  –  –  De las demás materias textiles.  
6204.69.01  De fibras artificiales, excepto lo comprendido en la fracción 
6204.69.03.  20 C  
6204.69.02  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6204.69.03  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso. 2 0  C  
6204.69.99  Los demás.  2 0  C  
62.05  Camisas para hombres o niños.  
6205.10  –  De lana o pelo fino.  
6205.10.01  Hechas totalmente a mano.  2 0  C  
6205.10.99  Los demás.  2 0  C  
6205.20  –  De algodón.  
6205.20.01  Hechas totalmente a mano.  2 0  C  
6205.20.99  Los demás.  2 0  C  
6205.30  –  De fibras sintéticas o artificiales.  
6205.30.01  Hechas totalmente a mano.  2 0  C  
6205.30.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 990  
Fracción  Descripción  Tasa base  Categoría  
6205.90  –  De las demás materias textiles.  
6205.90.01  Con un contenido en seda mayor o igual a 70 % en peso.  2 0  C  
6205.90.99  De las demás materias textiles.  2 0  C  
62.06  Camisas, blusas y blusas camiseras, para mujeres o niñas.  
6206.10  –  De seda o desperdicios de seda.  
6206.10.01  De seda o desperdicios de seda.  2 0  C  
6206.20  –  De lana o pelo fino.  
6206.20.01  Hechas totalmente a mano.  2 0  C  
6206.20.99  Los demás.  2 0  C  
6206.30  –  De algodón.  
6206.30.01  De algodón.  2 0  C  
6206.40  –  De fibras sintéticas o artificiales.  
6206.40.01  Hechas totalmente a mano.  2 0  C  
6206.40.02  Con un contenido de lana o pelo fino mayor o igual a 36 % en p eso, 
excepto lo comprendido en la fracción 6206.40.01.  20 C  
6206.40.99  Los demás.  2 0  C  
6206.90  –  De las demás materias textiles.  
6206.90.01  Con mezclas de algodón.  2 0  C  
6206.90.99  Los demás.  2 0  C  
62.07  Camisetas de todo tipo, calzones, calzoncillos, camisones, pijamas, albor ­
noces, batas y artículos similares, para hombres o niños.  
– Calzones; calzoncillos:  
6207.11  –  –  De algodón.  
6207.11.01  De algodón.  2 0  C  
6207.19  –  –  De las demás materias textiles.  
6207.19.99  De las demás materias textiles.  2 0  C  
– Camisones y pijamas:  
6207.21  –  –  De algodón.  
6207.21.01  De algodón.  2 0  C  
6207.22  –  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 991  
Fracción  Descripción  Tasa base  Categoría  
6207.22.01  De fibras sintéticas o artificiales.  2 0  C  
6207.29  –  –  De las demás materias textiles.  
6207.29.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6207.29.99  Los demás.  2 0  C  
– Los demás:  
6207.91  –  –  De algodón.  
6207.91.01  De algodón.  2 0  C  
6207.92  –  –  De fibras sintéticas o artificiales.  
6207.92.01  De fibras sintéticas o artificiales.  2 0  C  
6207.99  –  –  De las demás materias textiles.  
6207.99.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6207.99.99  Los demás.  2 0  C  
62.08  Camisetas de todo tipo, combinaciones, enaguas, bragas (bombachas, cal ­
zones), camisones, pijamas, saltos de cama, albornoces, batas y artículos 
similares, para mujeres o niñas.  
– Combinaciones y enaguas:  
6208.11  –  –  De fibras sintéticas o artificiales.  
6208.11.01  De fibras sintéticas o artificiales.  2 0  C  
6208.19  –  –  De las demás materias textiles.  
6208.19.99  De las demás materias textiles.  2 0  C  
– Camisones y pijamas:  
6208.21  –  –  De algodón.  
6208.21.01  De algodón.  2 0  C  
6208.22  –  –  De fibras sintéticas o artificiales.  
6208.22.01  De fibras sintéticas o artificiales.  2 0  C  
6208.29  –  –  De las demás materias textiles.  
6208.29.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6208.29.99  Los demás.  2 0  C  
– Los demás:  
6208.91  –  –  De algodón.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 992  
Fracción  Descripción  Tasa base  Categoría  
6208.91.01  De algodón.  2 0  C  
6208.92  –  –  De fibras sintéticas o artificiales.  
6208.92.01  Saltos de cama, albornoces, batas y artículos similares.  2 0  C  
6208.92.99  Los demás.  2 0  C  
6208.99  –  –  De las demás materias textiles.  
6208.99.01  De lana o pelo fino.  2 0  C  
6208.99.02  Camisetas interiores y bragas con un contenido de seda, en pes o, 
igual o superior a 70 %.  20 C  
6208.99.99  Las demás.  2 0  C  
62.09  Prendas y complementos (accesorios), de vestir, para bebés.  
6209.10  –  De lana o pelo fino.  
6209.10.01  De lana o pelo fino.  2 0  C  
6209.20  –  De algodón.  
6209.20.01  De algodón.  2 0  C  
6209.30  –  De fibras sintéticas.  
6209.30.01  De fibras sintéticas.  2 0  C  
6209.90  –  De las demás materias textiles.  
6209.90.99  De las demás materias textiles.  2 0  C  
62.10  Prendas de vestir confeccionadas con productos de las partidas  56.02 , 
56.03 , 59.03 , 59.06  o 59.07 . 
6210.10  –  Con productos de las partidas 56.02 o 56.03.  
6210.10.01  Con productos de las partidas 56.02 o 56.03.  2 0  C  
6210.20  –  Las demás prendas de vestir del tipo de las citadas en las sub partidas 
6201.11 a 6201.19.  
6210.20.99  Las demás prendas de vestir del tipo de las citadas en las sub partidas 
6201.11 a 6201.19.  20 C  
6210.30  –  Las demás prendas de vestir del tipo de las citadas en las sub partidas 
6202.11 a 6202.19.  
6210.30.99  Las demás prendas de vestir del tipo de las citadas en las sub partidas 
6202.11 a 6202.19.  20 C  
6210.40  –  Las demás prendas de vestir para hombres o niños.  
6210.40.99  Las demás prendas de vestir para hombres o niños.  2 0  C  
6210.50  –  Las demás prendas de vestir para mujeres o niñas.  
6210.50.99  Las demás prendas de vestir para mujeres o niñas.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 993  
Fracción  Descripción  Tasa base  Categoría  
62.11  Conjuntos para entrenamiento (deporte), monos (overoles) y conjuntos de 
esquí, y trajes de baño (bañadores); las demás prendas de vestir.  
– Trajes de baño (bañadores):  
6211.11  –  –  Para hombres o niños.  
6211.11.01  Para hombres o niños.  2 0  C  
6211.12  –  –  Para mujeres o niñas.  
6211.12.01  Para mujeres o niñas.  2 0  C  
6211.20  –  Monos (overoles) y conjuntos de esquí.  
6211.20.01  Con un contenido del 15 % o más, en peso, de plumón y plumas d e 
ave acuática, siempre que el plumón comprenda 35 % o más, en 
peso; con un contenido del 10 % o más por peso del plumaje.  20 C  
6211.20.99  Los demás.  2 0  C  
– Las demás prendas de vestir para hombres o niños:  
6211.31  –  –  De lana o pelo fino.  
6211.31.01  De lana o pelo fino.  2 0  C  
6211.32  –  –  De algodón.  
6211.32.01  Camisas deportivas.  2 0  C  
6211.32.99  Las demás.  2 0  C  
6211.33  –  –  De fibras sintéticas o artificiales.  
6211.33.01  Camisas deportivas.  2 0  C  
6211.33.99  Las demás.  2 0  C  
6211.39  –  –  De las demás materias textiles.  
6211.39.01  Con un contenido de seda mayor o igual a 70 % en peso.  2 0  C  
6211.39.99  Las demás.  2 0  C  
– Las demás prendas de vestir para mujeres o niñas:  
6211.41  –  –  De lana o pelo fino.  
6211.41.01  De lana o pelo fino.  2 0  C  
6211.42  –  –  De algodón.  
6211.42.01  Pantalones con peto y tirante.  2 0  C  
6211.42.99  Las demás  2 0  C  
6211.43  –  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 994  
Fracción  Descripción  Tasa base  Categoría  
6211.43.01  Pantalones con peto y tirantes.  2 0  C  
6211.43.99  Las demás.  2 0  C  
6211.49  –  –  De las demás materias textiles.  
6211.49.99  De las demás materias textiles.  2 0  C  
62.12  Sostenes (corpiños), fajas, corsés, tirantes, ligas y artículos similares, y sus 
partes, incluso de punto.  
6212.10  –  Sostenes (corpiños).  
6212.10.01  Sostenes (corpiños).  2 0  C  
6212.20  –  Fajas y fajas braga (fajas bombacha).  
6212.20.01  Fajas y fajas braga (fajas bombacha).  2 0  C  
6212.30  –  Fajas sostén (fajas corpiño).  
6212.30.01  Fajas sostén (fajas corpiño).  2 0  C  
6212.90  –  Los demás.  
6212.90.01  Copas de tejidos de fibras artificiales para portabustos.  2 0  C  
6212.90.99  Los demás.  2 0  C  
62.13  Pañuelos de bolsillo.  
6213.10  –  De seda o desperdicios de seda.  
6213.10.01  De seda o desperdicios de seda.  2 0  C  
6213.20  –  De algodón.  
6213.20.01  De algodón.  2 0  C  
6213.90  –  De las demás materias textiles.  
6213.90.99  De las demás materias textiles.  2 0  C  
62.14  Chales, pañuelos de cuello, bufandas, mantillas, velos y artículos similares.  
6214.10  –  De seda o desperdicios de seda.  
6214.10.01  De seda o desperdicios de seda.  2 0  C  
6214.20  –  De lana o pelo fino.  
6214.20.01  De lana o pelo fino.  2 0  C  
6214.30  –  De fibras sintéticas.  
6214.30.01  De fibras sintéticas.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 995  
Fracción  Descripción  Tasa base  Categoría  
6214.40  –  De fibras artificiales.  
6214.40.01  De fibras artificiales.  2 0  C  
6214.90  –  De las demás materias textiles.  
6214.90.99  De las demás materias textiles.  2 0  C  
62.15  Corbatas y lazos similares.  
6215.10  –  De seda o desperdicios de seda.  
6215.10.01  De seda o desperdicios de seda.  2 0  C  
6215.20  –  De fibras sintéticas o artificiales.  
6215.20.01  De fibras sintéticas o artificiales.  2 0  C  
6215.90  –  De las demás materias textiles.  
6215.90.99  De las demás materias textiles.  2 0  C  
62.16  Guantes, mitones y manoplas.  
6216.00  Guantes, mitones y manoplas.  
6216.00.01  Guantes, mitones y manoplas.  2 0  C  
62.17  Los demás complementos (accesorios) de vestir confeccionados; partes de 
prendas o de complementos (accesorios), de vestir, excepto las de la partida  
62.12 . 
6217.10  –  Complementos (accesorios) de vestir.  
6217.10.01  Complementos (accesorios) de vestir.  2 0  C  
6217.90  –  Partes.  
6217.90.99  Partes.  2 0  C  
63 LOS DEMÁS ARTÍCULOS TEXTILES CONFECCIONADOS; CONJUNTOS O 
SURTIDOS; PRENDERÍA Y TRAPOS.  
63.01  Mantas.  
6301.10  –  Mantas eléctricas.  
6301.10.01  Mantas eléctricas.  2 0  C  
6301.20  –  Mantas de lana o pelo fino (excepto las eléctricas).  
6301.20.01  Mantas de lana o pelo fino (excepto las eléctricas).  2 0  C  
6301.30  –  Mantas de algodón (excepto las eléctricas).  
6301.30.01  Mantas de algodón (excepto las eléctricas).  2 0  C  
6301.40  –  Mantas de fibras sintéticas (excepto las eléctricas).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 996  
Fracción  Descripción  Tasa base  Categoría  
6301.40.01  Mantas de fibras sintéticas (excepto las eléctricas).  2 0  C  
6301.90  –  Las demás mantas.  
6301.90.99  Las demás mantas.  2 0  C  
63.02  Ropa de cama, mesa, tocador o cocina.  
6302.10  –  Ropa de cama, de punto.  
6302.10.01  Ropa de cama, de punto.  2 0  C  
– Las demás ropas de cama, estampadas:  
6302.21  –  –  De algodón.  
6302.21.01  De algodón.  2 0  C  
6302.22  –  –  De fibras sintéticas o artificiales.  
6302.22.01  De fibras sintéticas o artificiales.  2 0  C  
6302.29  –  –  De las demás materias textiles.  
6302.29.99  De las demás materias textiles.  2 0  C  
– Las demás ropas de cama:  
6302.31  –  –  De algodón.  
6302.31.01  De algodón.  2 0  C  
6302.32  –  –  De fibras sintéticas o artificiales.  
6302.32.01  De fibras sintéticas o artificiales.  2 0  C  
6302.39  –  –  De las demás materias textiles.  
6302.39.99  De las demás materias textiles.  2 0  C  
6302.40  –  Ropa de mesa, de punto.  
6302.40.01  Ropa de mesa, de punto.  2 0  C  
– Las demás ropas de mesa:  
6302.51  –  –  De algodón.  
6302.51.01  De algodón.  2 0  C  
6302.52  –  –  De lino.  
6302.52.01  De lino.  2 0  C  
6302.53  –  –  De fibras sintéticas o artificiales.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 997  
Fracción  Descripción  Tasa base  Categoría  
6302.53.01  De fibras sintéticas o artificiales.  2 0  C  
6302.59  –  –  De las demás materias textiles.  
6302.59.99  De las demás materias textiles.  2 0  C  
6302.60  –  Ropa de tocador o cocina, de tejido con bucles del tipo para t oalla, de 
algodón.  
6302.60.01  Ropa de tocador o cocina, de tejido con bucles del tipo para t oallas, 
de algodón.  20 C  
– Las demás:  
6302.91  –  –  De algodón.  
6302.91.01  De algodón.  2 0  C  
6302.92  –  –  De lino.  
6302.92.01  De lino.  2 0  C  
6302.93  –  –  De fibras sintéticas o artificiales.  
6302.93.01  De fibras sintéticas o artificiales.  2 0  C  
6302.99  –  –  De las demás materias textiles.  
6302.99.99  De las demás materias textiles.  2 0  C  
63.03  Visillos y cortinas; guardamalletas y rodapiés de cama.  
– De punto:  
6303.11  –  –  De algodón.  
6303.11.01  De algodón.  2 0  C  
6303.12  –  –  De fibras sintéticas.  
6303.12.01  De fibras sintéticas.  2 0  C  
6303.19  –  –  De las demás materias textiles.  
6303.19.99  De las demás materias textiles.  2 0  C  
– Los demás:  
6303.91  –  –  De algodón.  
6303.91.01  De algodón.  2 0  C  
6303.92  –  –  De fibras sintéticas.  
6303.92.01  Confeccionadas con los tejidos comprendidos en la fracción 
5407.61.01.  20 C  
6303.92.99  Las demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 998  
Fracción  Descripción  Tasa base  Categoría  
6303.99  –  –  De las demás materias textiles.  
6303.99.99  De las demás materias textiles.  2 0  C  
63.04  Los demás artículos de tapicería, excepto los de la partida 94.04.  
– Colchas:  
6304.11  –  –  De punto.  
6304.11.01  De punto.  2 0  C  
6304.19  –  –  Las demás.  
6304.19.99  Las demás.  2 0  C  
– Los demás:  
6304.91  –  –  De punto.  
6304.91.01  De punto.  2 0  C  
6304.92  –  –  De algodón, excepto de punto.  
6304.92.01  De algodón, excepto de punto.  2 0  C  
6304.93  –  –  De fibras sintéticas, excepto de punto.  
6304.93.01  De fibras sintéticas, excepto de punto.  2 0  C  
6304.99  –  –  De las demás materias textiles, excepto de punto.  
6304.99.99  De las demás materias textiles, excepto de punto.  2 0  C  
63.05  Sacos (bolsas) y talegas, para envasar.  
6305.10  –  De yute o demás fibras textiles del líber de la partida 53.03.  
6305.10.01  De yute o demás fibras textiles del líber de la partida 53.03.  2 0  C  
6305.20  –  De algodón.  
6305.20.01  De algodón.  2 0  C  
– De materias textiles sintéticas o artificiales:  
6305.32  –  –  Continentes intermedios flexibles para productos a granel.  
6305.32.01  Continentes intermedios flexibles para productos a granel.  2 0  C  
6305.33  –  –  Los demás, de tiras o formas similares, de polietileno o polip ropileno.  
6305.33.99  Los demás, de tiras o formas similares, de polietileno o polip ropileno.  2 0  C  
6305.39  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 999  
Fracción  Descripción  Tasa base  Categoría  
6305.39.99  Los demás.  2 0  C  
6305.90  –  De las demás materias textiles.  
6305.90.99  De las demás materias textiles.  2 0  C  
63.06  Toldos de cualquier clase; tiendas (carpas); velas para embarcaciones, 
deslizadores o vehículos terrestres; artículos de acampar.  
– Toldos de cualquier clase:  
6306.11  –  –  De algodón.  
6306.11.01  De algodón.  2 0  C  
6306.12  –  –  De fibras sintéticas.  
6306.12.01  De fibras sintéticas.  2 0  C  
6306.19  –  –  De las demás materias textiles.  
6306.19.99  De las materias textiles.  2 0  C  
– Tiendas (carpas):  
6306.21  –  –  De algodón.  
6306.21.01  De algodón.  2 0  C  
6306.22  –  –  De fibras sintéticas.  
6306.22.01  De fibras sintéticas.  2 0  C  
6306.29  –  –  De las demás materias textiles.  
6306.29.99  De las demás materias textiles.  2 0  C  
– Velas:  
6306.31  –  –  De fibras sintéticas.  
6306.31.01  De fibras sintéticas.  2 0  C  
6306.39  –  –  De las demás materias textiles.  
6306.39.99  De las demás materias textiles.  2 0  C  
– Colchones neumáticos:  
6306.41  –  –  De algodón.  
6306.41.01  De algodón.  2 0  C  
6306.49  –  –  De las demás materias textiles.  
6306.49.99  De las demás materias textiles.  2 0  C  
– Los demás:  
6306.91  –  –  De algodón.  
6306.91.01  De algodón.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1000  
Fracción  Descripción  Tasa base  Categoría  
6306.99  –  –  De las demás materias textiles.  
6306.99.99  De las demás materias textiles.  2 0  C  
63.07  Los demás artículos confeccionados, incluidos los patrones para prendas de 
vestir.  
6307.10  –  Paños para fregar o lavar (bayetas, paños rejilla), franelas y  artículos 
similares para limpieza.  
6307.10.01  Paños para fregar o lavar (bayetas, paños rejilla), franelas y  artículos 
similares para limpieza.  20 C  
6307.20  –  Cinturones y chalecos salvavidas.  
6307.20.01  Cinturones y chalecos salvavidas.  2 0  C  
6307.90  –  Los demás.  
6307.90.01  Toallas quirúrgicas.  2 0  C  
6307.90.99  Los demás.  2 0  C  
63.08  Juegos constituidos por piezas de tejido e hilados, incluso con accesorios, 
para la confección de alfombras, tapicería, manteles o servilletas bordados 
o de artículos textiles similares, en envases para la venta al por menor.  
6308.00  Juegos constituidos por piezas de tejido e hilados, incluso co n accesorios, 
para la confección de alfombras, tapicería, manteles o serville tas bordados o 
de artículos textiles similares, en envases para la venta al po r menor.  
6308.00.01  Juegos constituidos por piezas de tejido e hilados, incluso co n acce­
sorios, para la confección de alfombras, tapicería, manteles o servi­
lletas bordados o de artículos textiles similares, en envases p ara la 
venta al por menor.  20 C  
63.09  Artículos de prendería.  
6309.00  Artículos de prendería.  
6309.00.01  Artículos de prendería.  2 0  C  
63.10  Trapos; cordeles, cuerdas y cordajes, de materia textil, en desperdicios o en 
artículos inservibles.  
6310.10  –  Clasificados.  
6310.10.01  Trapos mutilados o picados.  2 0  C  
6310.10.99  Los demás.  2 0  C  
6310.90  –  Los demás.  
6310.90.01  Trapos mutilados o picados.  2 0  C  
6310.90.99  Los demás.  2 0  C  
64 CALZADO, POLAINAS, BOTINES Y ARTÍCULOS ANÁLOGOS; PARTES DE 
ESTOS ARTÍCULOS.  
64.01  Calzado impermeable con suela y parte superior de caucho o plástico, cuya 
parte superior no se haya unido a la suela por costura o por medio de 
remaches, clavos, tornillos, espigas o dispositivos similares, ni se haya 
formado con diferentes partes unidas de la misma manera.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1001  
Fracción  Descripción  Tasa base  Categoría  
6401.10  –  Calzado con puntera metálica de protección.  
6401.10.01  Calzado con puntera metálica de protección.  2 0  C  
– Los demás calzados:  
6401.91  –  –  Que cubran la rodilla.  
6401.91.01  Que cubran la rodilla.  2 0  C  
6401.92  –  –  Que cubran el tobillo sin cubrir la rodilla.  
6401.92.01  Con suela y parte superior recubierta (incluidos los accesorio s o 
refuerzos) de cloruro de polivinilo en más del 90 %, incluso co n 
soporte o forro de cloruro de polivinilo, pero con exclusión de  cual­
quier otro soporte o forro.  20 B  
6401.92.99  Los demás.  2 0  C  
6401.99  –  –  Los demás.  
6401.99.01  Con suela y parte superior recubierta (incluidos los accesorio s o 
refuerzos) de caucho o plástico en más del 90 %, excepto los re co­
nocibles para ser utilizados para protección industrial o para protec­
ción contra el mal tiempo.  20 C  
6401.99.99  Los demás.  2 0  C  
64.02  Los demás calzados con suela y parte superior de caucho o plástico.  
– Calzado de deporte:  
6402.12  –  –  Calzado de esquí y calzado para la práctica de «snowboard» (ta bla para 
nieve).  
6402.12.01  Calzado de esquí y calzado para la práctica de «snowboard» (ta bla 
para nieve).  20 C  
6402.19  –  –  Los demás.  
6402.19.01  Calzado para hombres o jóvenes con la parte superior (corte) d e 
caucho o plástico en más del 90 %, excepto el que tenga una ban da 
o aplicación similar pegada o moldeada a la suela y sobrepuesta  al 
corte.  20 C  
6402.19.02  Calzado para mujeres o jovencitas, con la parte superior (cort e) de 
caucho o plástico en más del 90 %, excepto el que tenga una ban da o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 C  
6402.19.03  Calzado para niños o infantes con la parte superior (corte) de  caucho 
o plástico en más del 90 %, excepto el que tenga una banda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 C  
6402.19.99  Los demás.  2 0  C  
6402.20  –  Calzado con la parte superior de tiras o bridas fijas a la sue la por tetones 
(espigas).  
6402.20.01  Calzado con la parte superior de tiras o bridas fijas a la sue la por 
tetones (espigas).  20 C  
6402.30  –  Los demás calzados, con puntera metálica de protección.  
6402.30.99  Los demás calzados, con puntera metálica de protección.  2 0  C  
– Los demás calzados:  
6402.91  –  –  Que cubran el tobillo.  
6402.91.01  Que cubran el tobillo.  2 0  C  
6402.99  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1002  
Fracción  Descripción  Tasa base  Categoría  
6402.99.01  Sandalias y artículos similares de plástico, cuya suela haya s ido 
moldeada en una sola pieza.  20 C  
6402.99.02  Reconocible como concebido exclusivamente para la práctica de te­
nis, basketball, gimnasia, ejercicio y similares, excepto el qu e tenga 
una banda o aplicación similar pegada o moldeada a la suela y 
sobrepuesta al corte.  20 C  
6402.99.03  Calzado para hombres o jóvenes, excepto el que tenga una banda  o  
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte, y lo comprendido en las fracciones 6402.99.01 y 02.  20 C  
6402.99.04  Calzado para mujeres o jovencitas, excepto el que tenga una ba nda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte, y lo comprendido en las fracciones 6402.99.01 y 02.  20 C  
6402.99.05  Calzado para niños o infantes, excepto el que tenga una banda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte y lo comprendido en las fracciones 6402.99.01 y 02.  20 C  
6402.99.99  Los demás.  2 0  C  
64.03  Calzado con suela de caucho, plástico, cuero natural o regenerado y parte 
superior de cuero natural.  
– Calzado de deporte:  
6403.12  –  –  Calzado de esquí y calzado para la práctica de «snowboard» (ta bla para 
nieve).  
6403.12.01  Calzado de esquí y calzado para la práctica de «snowboard» (ta bla 
para nieve).  20 A  
6403.19  –  –  Los demás.  
6403.19.01  Calzado para hombres o jóvenes, de construcción «Welt».  2 0  B  
6403.19.02  Calzado para hombres o jóvenes, excepto lo comprendido en la 
fracción 6403.19.01.  20 B  
6403.19.99  Los demás.  2 0  B  
6403.20  –  Calzado con suela de cuero natural y parte superior de tiras d e cuero 
natural que pasan por el empeine y rodean el dedo gordo.  
6403.20.01  Calzado con suela de cuero natural y parte superior de tiras d e cuero 
natural que pasan por el empeine y rodean el dedo gordo.  20 B  
6403.30  –  Calzado con palmilla o plataforma de madera, sin plantillas ni  puntera 
metálica de protección.  
6403.30.01  Calzado con palmilla o plataforma de madera, sin plantillas ni  pun­
tera metálica de protección.  20 B  
6403.40  –  Los demás calzados, con puntera metálica de protección.  
6403.40.01  Los demás calzados, con puntera metálica de protección.  2 0  A  
– Los demás calzados, con suela de cuero natural:  
6403.51  –  –  Que cubran el tobillo.  
6403.51.01  Calzado para hombres o jóvenes, de construcción «Welt».  2 0  C  
6403.51.02  Calzado para hombres o jóvenes, excepto lo comprendido en la 
fracción 6403.51.01.  20 C  
6403.51.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1003  
Fracción  Descripción  Tasa base  Categoría  
6403.59  –  –  Los demás.  
6403.59.01  Calzado para hombres o jóvenes, de construcción «Welt».  2 0  C  
6403.59.02  Calzado para hombres o jóvenes, excepto lo comprendido en la 
fracción 6403.59.01.  20 C  
6403.59.99  Los demás.  2 0  C  
– Los demás calzados:  
6403.91  –  –  Que cubran el tobillo.  
6403.91.01  De construcción «Welt», excepto lo comprendido en la fracción 
6403.91.03.  20 C  
6403.91.02  Reconocible como concebido exclusivamente para la práctica de te­
nis, basketball, gimnasia, ejercicio y similares.  20 C  
6403.91.03  Calzado para niños e infantes.  2 0  C  
6403.91.99  Los demás.  2 0  C  
6403.99  –  –  Los demás.  
6403.99.01  De construcción «Welt».  2 0  C  
6403.99.02  Reconocible como concebido exclusivamente para la práctica de te­
nis, basketball, gimnasia, ejercicio y similares, excepto lo co mpren­
dido en la fracción 6403.99.01.  20 C  
6403.99.03  Calzado para hombres o jóvenes, excepto lo comprendido en las 
fracciones 6403.99.01 y 02.  20 C  
6403.99.04  Calzado para mujeres o jovencitas, excepto lo comprendido en l as 
fracciones 6403.99.01 y 02.  20 C  
6403.99.05  Calzado para niños o infantes, excepto lo comprendido en las f rac­
ciones 6403.99.01 y 02.  20 C  
6403.99.99  Los demás.  2 0  C  
64.04  Calzado con suela de caucho, plástico, cuero natural o regenerado y parte 
superior de materia textil.  
– Calzado con suela de caucho o plástico:  
6404.11  –  –  Calzado de deporte; calzado de tenis, baloncesto, gimnasia, en trena­
miento y calzados similares.  
6404.11.01  Calzado para hombres o jóvenes, excepto el que tenga una banda  o  
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 B  
6404.11.02  Calzado para mujeres o jovencitas, excepto el que tenga una ba nda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 B  
6404.11.03  Calzado para niños o infantes, excepto el que tenga una banda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 C  
6404.11.99  Los demás.  2 0  B  
6404.19  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1004  
Fracción  Descripción  Tasa base  Categoría  
6404.19.01  Calzado para hombres o jóvenes, excepto el que tenga una banda  o  
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 B  
6404.19.02  Calzado para mujeres o jovencitas, excepto el que tenga una ba nda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 B  
6404.19.03  Calzado para niños o infantes, excepto el que tenga una banda o 
aplicación similar pegada o moldeada a la suela y sobrepuesta a l 
corte.  20 C  
6404.19.99  Los demás.  2 0  B  
6404.20  –  Calzado con suela de cuero natural o regenerado.  
6404.20.01  Calzado con suela de cuero natural o regenerado.  2 0  C  
64.05  Los demás calzados.  
6405.10  –  Con la parte superior de cuero natural o regenerado.  
6405.10.01  Con la parte superior (corte) de cuero natural o artificial (r egenera­
do). 20 C  
6405.20  –  Con la parte superior de materia textil.  
6405.20.01  Con la suela de madera o corcho.  2 0  B  
6405.20.02  Con suela y parte superior de fieltro de lana.  2 0  B  
6405.20.99  Los demás.  2 0  B  
6405.90  –  Los demás.  
6405.90.01  Calzado desechable.  2 0  C  
6405.90.99  Los demás.  2 0  B  
64.06  Partes de calzado (incluidas las partes superiores fijadas a las palmillas 
distintas de la suela); plantillas, taloneras y artículos similares, amovibles; 
polainas y artículos similares, y sus partes.  
6406.10  –  Partes superiores de calzado y sus partes, excepto los contraf uertes y 
punteras duras.  
6406.10.01  Partes superiores (cortes) de calzado sin formar ni moldear.  2 0  A  
6406.10.02  Las demás partes superiores (cortes) de calzado, con un conten ido de 
cuero inferior al 50 % en su superficie.  20 C  
6406.10.03  Partes de cortes de calzado.  2 0  A  
6406.10.99  Las demás.  2 0  C  
6406.20  –  Suelas y tacones (tacos), de caucho o plástico.  
6406.20.01  Suelas y tacones, de caucho o de plástico.  1 0  C  
– Los demás:  
6406.91  –  –  De madera.  
6406.91.01  De madera.  1 5  A  
6406.99  –  –  De las demás materias.  
6406.99.01  Botines, polainas y artículos similares y sus partes.  2 0  A  
6406.99.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1005  
Fracción  Descripción  Tasa base  Categoría  
65 ARTÍCULOS DE SOMBRERERÍA Y SUS PARTES.  
65.01  Cascos sin forma ni acabado, platos (discos) y cilindros, aunque estén 
cortados en el sentido de la altura, de fieltro, para sombreros.  
6501.00  Cascos sin forma ni acabado, platos (discos) y cilindros, aunq ue estén 
cortados en el sentido de la altura, de fieltro, para sombreros . 
6501.00.01  Cascos sin forma ni acabado, platos (discos) y cilindros, aunq ue 
estén cortados en el sentido de la altura, de fieltro, para som breros.  15 C  
65.02  Cascos para sombreros, trenzados o fabricados por unión de tiras de 
cualquier materia, sin formar, acabar ni guarnecer.  
6502.00  Cascos para sombreros, trenzados o fabricados por unión de tir as de cual­
quier materia, sin formar, acabar ni guarnecer.  
6502.00.01  Cascos para sombreros, trenzados o fabricados por unión de tir as de 
cualquier materia, sin formar, acabar ni guarnecer.  15 C  
65.03  Sombreros y demás tocados de fieltro, fabricados con cascos o platos de la 
partida  65.01 , incluso guarnecidos.  
6503.00  Sombreros y demás tocados de fieltro, fabricados con cascos o platos de la 
partida 65.01, incluso guarnecidos.  
6503.00.01  Sombreros y demás tocados de fieltro, fabricados con cascos o platos 
de la partida 65.01, incluso guarnecidos.  20 C  
65.04  Sombreros y demás tocados, trenzados o fabricados por unión de tiras de 
cualquier materia, incluso guarnecidos.  
6504.00  Sombreros y demás tocados, trenzados o fabricados por unión de  tiras de 
cualquier materia, incluso guarnecidos.  
6504.00.01  Sombreros y demás tocados, trenzados o fabricados por unión de  
tiras de cualquier materia, incluso guarnecidos.  20 C  
65.05  Sombreros y demás tocados, de punto o confeccionados con encaje, fieltro 
u otro producto textil, en pieza (pero no en tiras), incluso guarnecidos; 
redecillas para el cabello, de cualquier materia, incluso guarnecidas.  
6505.10  –  Redecillas para el cabello.  
6505.10.01  Redecillas para el cabello.  2 0  C  
6505.90  –  Los demás.  
6505.90.01  Gorras, cachuchas, boinas, monteras o bonetes.  2 0  C  
6505.90.99  Los demás.  2 0  C  
65.06  Los demás sombreros y tocados, incluso guarnecidos.  
6506.10  –  Cascos de seguridad.  
6506.10.01  Cascos de seguridad.  1 5  C  
– Los demás:  
6506.91  –  –  De caucho o plástico.  
6506.91.01  Gorras.  2 0  C  
6506.91.99  Los demás.  1 5  C  
6506.92  –  –  De peletería natural.  
6506.92.01  De peletería natural.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1006  
Fracción  Descripción  Tasa base  Categoría  
6506.99  –  –  De las demás materias.  
6506.99.99  De las demás materias.  2 0  C  
65.07  Desudadores, forros, fundas, armaduras, viseras y barboquejos (barbijos), 
para sombrerería.  
6507.00  Desudadores, forros, fundas, armaduras, viseras y barboquejos (barbijos), 
para sombrerería.  
6507.00.01  Desudadores, forros, fundas, armaduras, viseras y barboquejos (bar­
bijos) para sombrerería.  20 C  
66 PARAGUAS, SOMBRILLAS, QUITASOLES, BASTONES, BASTONES-ASIEN ­
TOS, LÁTIGOS, FUSTAS Y SUS PARTES.  
66.01  Paraguas, sombrillas y quitasoles (incluidos los paraguas bastón, los qui ­
tasoles toldo y artículos similares).  
6601.10  –  Quitasoles toldo y artículos similares.  
6601.10.01  Quitasoles toldo y artículos similares.  2 0  A  
– Los demás:  
6601.91  –  –  Con astil o mango telescópico.  
6601.91.01  Con astil o mango telescópico.  2 0  A  
6601.99  –  –  Los demás.  
6601.99.99  Los demás.  2 0  A  
66.02  Bastones, bastones asiento, látigos, fustas y artículos similares.  
6602.00  Bastones, bastones asiento, látigos, fustas y artículos simila res. 
6602.00.01  Bastones, bastones asiento, látigos, fustas y artículos simila res. 2 0  B  
66.03  Partes, guarniciones y accesorios para los artículos de las partidas  66.01  o 
66.02 . 
6603.10  –  Puños y pomos.  
6603.10.01  Puños y pomos.  2 0  B  
6603.20  –  Monturas ensambladas, incluso con el astil o mango, para parag uas, som­
brillas o quitasoles.  
6603.20.01  Monturas ensambladas, sin puños.  1 0  B  
6603.20.99  Los demás.  2 0  B  
6603.90  –  Los demás.  
6603.90.99  Los demás.  2 0  B  
67 PLUMAS Y PLUMÓN PREPARADOS Y ARTÍCULOS DE PLUMAS O PLU ­
MÓN; FLORES ARTIFICIALES; MANUFACTURAS DE CABELLOS.  
67.01  Pieles y demás partes de aves con sus plumas o plumón; plumas, partes de 
plumas, plumón y artículos de estas materias, excepto los productos de la 
partida  05.05  y los cañones y astiles de plumas, trabajados.  
6701.00  Pieles y demás partes de aves con sus plumas o plumón; plumas,  partes de 
plumas, plumón y artículos de estas materias, excepto los produ ctos de la 
partida 05.05 y los cañones y astiles de plumas, trabajados.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1007  
Fracción  Descripción  Tasa base  Categoría  
6701.00.01  Plumeros.  2 0  B  
6701.00.02  Los demás artículos de pluma o plumón.  2 0  B  
6701.00.99  Los demás.  2 0  B  
67.02  Flores, follaje y frutos, artificiales, y sus partes; artículos confeccionados 
con flores, follaje o frutos, artificiales.  
6702.10  –  De plástico.  
6702.10.01  De plástico.  2 0  B  
6702.90  –  De las demás materias.  
6702.90.99  De las demás materias.  2 0  B  
67.03  Cabello peinado, afinado, blanqueado o preparado de otra forma; lana, 
pelo u otra materia textil, preparados para la fabricación de pelucas o 
artículos similares.  
6703.00  Cabello peinado, afinado, blanqueado o preparado de otra forma ; lana, pelo 
u otra materia textil, preparados para la fabricación de peluca s o artículos 
similares.  
6703.00.01  Cabello peinado, afinado, blanqueado o preparado de otra forma ; 
lana, pelo u otra materia textil, preparados para la fabricació n de 
pelucas o artículos similares.  20 B  
67.04  Pelucas, barbas, cejas, pestañas, mechones y artículos análogos, de cabe ­
llo, pelo o materia textil; manufacturas de cabello no expresadas ni com ­
prendidas en otra parte.  
– De materias textiles sintéticas:  
6704.11  –  –  Pelucas que cubran toda la cabeza.  
6704.11.01  Pelucas que cubran toda la cabeza.  2 0  B  
6704.19  –  –  Los demás.  
6704.19.99  Los demás.  2 0  B  
6704.20  –  De cabello.  
6704.20.01  De cabello.  2 0  B  
6704.90  –  De las demás materias.  
6704.90.99  De las demás materias.  2 0  B  
68 MANUFACTURAS DE PIEDRA, YESO, CEMENTO, AMIANTO, MICA O MA ­
TERIAS ANÁLOGAS.  
68.01  Adoquines, encintados (bordillos) y losas para pavimentos, de piedra na ­
tural (excepto la pizarra).  
6801.00  Adoquines, encintados (bordillos) y losas para pavimentos, de piedra natural 
(excepto la pizarra).  
6801.00.01  Adoquines, encintados (bordillos) y losas para pavimentos de p iedra 
natural (excepto la pizarra).  20 C  
68.02  Piedras de talla o de construcción trabajadas (excluida la pizarra) y sus 
manufacturas, excepto las de la partida  68.01 ; cubos, dados y artículos 
similares para mosaicos, de piedra natural (incluida la pizarra), aunque 
estén sobre soporte; gránulos, tasquiles (fragmentos) y polvo de piedra 
natural (incluida la pizarra), coloreados artificialmente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1008  
Fracción  Descripción  Tasa base  Categoría  
6802.10  –  Losetas, cubos, dados y artículos similares, incluso de forma distinta a la 
cuadrada o rectangular, en los que la superficie mayor pueda in scribirse en 
un cuadrado de lado inferior a 7 cm; gránulos, tasquiles (fragm entos) y 
polvo, coloreados artificialmente.  
6802.10.01  Losetas, cubos, dados y artículos similares, incluso de forma distinta 
a la cuadrada o rectangular, en los que la superficie mayor pue da 
inscribirse en un cuadrado de lado inferior a 7 cm.  20 C  
6802.10.99  Los demás.  1 5  C  
– Las demás piedras de talla o de construcción y sus manufactura s, sim­
plemente talladas o aserradas, con superficie plana o lisa:  
6802.21  –  –  Mármol, travertinos y alabastro.  
6802.21.01  Mármol, travertinos y alabastro.  2 0  C  
6802.22  –  –  Las demás piedras calizas.  
6802.22.99  Las demás piedras calizas.  2 0  B  
6802.23  –  –  Granito.  
6802.23.01  Placas de granito lustradas, para recuadrar.  2 0  C  
6802.23.99  Los demás.  2 0  C  
6802.29  –  –  Las demás piedras.  
6802.29.99  Las demás piedras.  2 0  B  
– Los demás:  
6802.91  –  –  Mármol, travertinos y alabastro.  
6802.91.01  Mármol, travertinos y alabastro.  2 0  C  
6802.92  –  –  Las demás piedras calizas.  
6802.92.99  Las demás piedras calizas.  2 0  B  
6802.93  –  –  Granito.  
6802.93.01  Granito.  2 0  C  
6802.99  –  –  Las demás piedras.  
6802.99.99  Las demás piedras.  2 0  B  
68.03  Pizarra natural trabajada y manufacturas de pizarra natural o aglomerada.  
6803.00  Pizarra natural trabajada y manufacturas de pizarra natural o aglomerada.  
6803.00.01  En losas rectangulares, cuyas medidas en milímetros sean: long itud 
inferior o igual a 700, ancho inferior o igual a 350 y un espes or 
inferior o igual a 26.  15 B  
6803.00.99  Los demás.  2 0  B  
68.04  Muelas y artículos similares, sin bastidor, para moler, desfibrar, triturar, 
afilar, pulir, rectificar, cortar o trocear, piedras de afilar o pulir a mano, y 
sus partes, de piedra natural, de abrasivos naturales o artificiales aglome ­
rados o de cerámica, incluso con partes de otras materias.  
6804.10  –  Muelas para moler o desfibrar.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1009  
Fracción  Descripción  Tasa base  Categoría  
6804.10.01  Muelas circulares.  1 5  C  
6804.10.99  Los demás.  1 0  C  
– Las demás muelas y artículos similares:  
6804.21  –  –  De diamante natural o sintético, aglomerado.  
6804.21.01  Elementos o segmentos con polvo de diamante aglomerado, para 
integrarse a soportes de metal común.  15 C  
6804.21.99  Los demás.  1 0  C  
6804.22  –  –  De los demás abrasivos aglomerados o de cerámica.  
6804.22.01  Discos dentados o con bordes continuos.  1 5  C  
6804.22.02  Piedras para afilar o pulir a mano, de abrasivos aglomerados o  de 
pasta cerámica.  15 C  
6804.22.03  Insertos de cerámica en cualquier forma, reconocidos exclusiva mente 
para el trabajo de los metales.  15 A  
6804.22.99  Los demás.  1 0  C  
6804.23  –  –  De piedras naturales.  
6804.23.01  Discos dentados o con bordes continuos.  1 5  C  
6804.23.99  Los demás.  1 0  C  
6804.30  –  Piedras de afilar o pulir a mano.  
6804.30.01  Piedras de afilar o pulir a mano.  1 5  C  
68.05  Abrasivos naturales o artificiales en polvo o gránulos con soporte de ma ­
teria textil, papel, cartón u otras materias, incluso recortados, cosidos o 
unidos de otra forma.  
6805.10  –  Con soporte constituido solamente por tejido de materia textil . 
6805.10.01  De ancho superior a 1,800 mm.  1 0  C  
6805.10.99  Los demás.  1 5  C  
6805.20  –  Con soporte constituido solamente por papel o cartón.  
6805.20.01  Con soporte constituido solamente por papel o cartón.  1 5  C  
6805.30  –  Con soporte de otras materias.  
6805.30.01  Con soporte de otras materias.  1 5  C  
68.06  Lana de escoria, de roca y lanas minerales similares; vermiculita dilatada, 
arcilla dilatada, espuma de escoria y productos minerales similares dilata ­
dos; mezclas y manufacturas de materias minerales para aislamiento tér ­
mico o acústico o para la absorción del sonido, excepto las de las partidas  
68.11 , 68.12  o del Capítulo 69.  
6806.10  –  Lana de escoria, de roca y lanas minerales similares, incluso mezcladas 
entre sí, en masas, hojas o enrolladas.  
6806.10.01  Lana de escoria, de roca y lanas minerales similares, incluso mez­
cladas entre sí, en masas, hojas o enrolladas.  15 B  
6806.20  –  Vermiculita dilatada, arcilla dilatada, espuma de escoria y pr oductos mi­
nerales similares dilatados, incluso mezclados entre sí.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1010  
Fracción  Descripción  Tasa base  Categoría  
6806.20.01  Vermiculita dilatada, arcilla dilatada, espuma de escoria y pr oductos 
minerales similares dilatados, incluso mezclados entre sí.  15 B  
6806.90  –  Los demás.  
6806.90.99  Las demás.  1 5  B  
68.07  Manufacturas de asfalto o de productos similares (por ejemplo: pez de 
petróleo, brea).  
6807.10  –  En rollos.  
6807.10.01  En rollos.  1 5  C  
6807.90  –  Las demás.  
6807.90.99  Las demás.  1 5  C  
68.08  Paneles, placas, losetas, bloques y artículos similares, de fibra vegetal, paja 
o viruta, de plaquitas o partículas, o de aserrín o demás desperdicios de 
madera, aglomerados con cemento, yeso fraguable u otro aglutinante mi ­
neral.  
6808.00  Paneles, placas, losetas, bloques y artículos similares, de fi bra vegetal, paja 
o viruta, de plaquitas o partículas, o de aserrín o demás despe rdicios de 
madera, aglomerados con cemento, yeso fraguable u otro aglutina nte mine­
ral. 
6808.00.01  Paneles, placas, losetas, bloques y artículos similares, de fi bra vege­
tal, paja o virutas, de plaquitas o partículas, o de aserrín o demás 
desperdicios de madera, aglomerados con cemento, yeso fraguable  u 
otro aglutinante mineral.  20 B  
68.09  Manufacturas de yeso fraguable o de preparaciones a base de yeso fragua ­
ble. 
– Placas, hojas, paneles, losetas y artículos similares, sin ado rnos:  
6809.11  –  –  Revestidos o reforzados exclusivamente con papel o cartón.  
6809.11.01  Revestidos o reforzados exclusivamente con papel o cartón.  2 0  B  
6809.19  –  –  Los demás.  
6809.19.99  Los demás.  2 0  B  
6809.90  –  Las demás manufacturas.  
6809.90.99  Las demás manufacturas.  2 0  B  
68.10  Manufacturas de cemento, hormigón o piedra artificial, incluso armadas.  
– Tejas, losetas, losas, ladrillos y artículos similares:  
6810.11  –  –  Bloques y ladrillos para la construcción.  
6810.11.01  Bloques y ladrillos para la construcción.  2 0  C  
6810.19  –  –  Los demás.  
6810.19.99  Los demás.  2 0  C  
– Las demás manufacturas:  
6810.91  –  –  Elementos prefabricados para la construcción o ingeniería civi l. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1011  
Fracción  Descripción  Tasa base  Categoría  
6810.91.01  Postes, no decorativos.  1 5  C  
6810.91.99  Las demás.  2 0  C  
6810.99  –  –  Las demás.  
6810.99.01  Tubos.  2 0  C  
6810.99.99  Las demás.  2 0  C  
68.11  Manufacturas de amiantocemento, celulosacemento o similares.  
6811.10  –  Placas onduladas.  
6811.10.01  Placas onduladas.  1 5  B  
6811.20  –  Las demás placas, paneles, losetas, tejas y artículos similare s. 
6811.20.99  Las demás placas, paneles, losetas, tejas y artículos similare s. 1 5  B  
6811.30  –  Tubos, fundas y accesorios de tubería.  
6811.30.01  Tubería de presión, tubería sanitaria o para ductos eléctricos , de 
asbestocemento.  15 B  
6811.30.99  Los demás.  1 5  B  
6811.90  –  Las demás manufacturas.  
6811.90.99  Las demás manufacturas.  1 5  B  
68.12  Amianto (asbesto) en fibras trabajado; mezclas a base de amianto o a base 
de amianto y carbonato de magnesio; manufacturas de estas mezclas o de 
amianto (por ejemplo: hilados, tejidos, prendas de vestir, sombreros y 
demás tocados, calzado, juntas), incluso armadas, excepto las de las par ­
tidas  68.11  o 68.13 . 
6812.10  –  Amianto en fibras trabajado; mezclas a base de amianto o a bas e de 
amianto y carbonato de magnesio.  
6812.10.01  Amianto en fibras trabajado; mezclas a base de amianto o a bas e de 
amianto y carbonato de magnesio.  15 B  
6812.20  –  Hilados.  
6812.20.01  Hilados.  1 5  B  
6812.30  –  Cuerdas y cordones, incluso trenzados.  
6812.30.01  Cuerdas y cordones, incluso trenzados.  1 5  B  
6812.40  –  Tejidos, incluso géneros (tejidos) de punto.  
6812.40.01  Tejidos, incluso géneros (tejidos) de punto.  1 5  B  
6812.50  –  Prendas y complementos (accesorios), de vestir, calzado y somb reros y 
demás tocados.  
6812.50.01  Prendas y complementos (accesorios) de vestir, calzado y sombr eros 
y demás tocados.  15 B  
6812.60  –  Papel, cartón y fieltro.  
6812.60.01  Papel y cartón.  1 5  B  
6812.60.99  Los demás.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1012  
Fracción  Descripción  Tasa base  Categoría  
6812.70  –  Láminas a base de fibra de amianto comprimida para juntas, en hojas o 
bobinas (rollos).  
6812.70.01  Hojas o láminas de amianto (asbesto) con acrilonitrilo butadie no, 
incluso presentadas en rollos.  10 B +  
6812.70.99  Los demás.  1 5  B +  
6812.90  –  Las demás.  
6812.90.01  Lámina de asbesto con espesor igual o inferior a 0.71 mm, cuyo  
contenido de fibra de amianto sea entre 85 y 90 % y un contenid o 
de látex estireno butadieno entre 10 y 15 %, en rollos.  10 B  
6812.90.99  Las demás.  1 5  B +  
68.13  Guarniciones de fricción (por ejemplo: hojas, rollos, tiras, segmentos, dis ­
cos, arandelas, plaquitas) sin montar, para frenos, embragues o cualquier 
órgano de frotamiento, a base de amianto (asbesto), de otras sustancias 
minerales o de celulosa, incluso combinados con textiles u otras materias.  
6813.10  –  Guarniciones para frenos.  
6813.10.01  Reconocibles para naves aéreas.  1 0  B  
6813.10.99  Las demás.  1 5  C  
6813.90  –  Las demás.  
6813.90.01  Discos de embrague, excepto lo comprendido en la fracción 
6813.90.03.  15 A  
6813.90.02  Reconocibles para naves aéreas.  1 0  B  
6813.90.03  Discos de amianto, con diámetro interior superior a 7.5 cm, si n ex­
ceder de 8 cm, y diámetro exterior igual o superior a 34.5 cm, sin 
exceder de 35 cm.  10 B  
6813.90.99  Las demás.  1 5  C  
68.14  Mica trabajada y manufacturas de mica, incluida la mica aglomerada o 
reconstituida, incluso con soporte de papel, cartón u otras materias.  
6814.10  –  Placas, hojas y tiras de mica aglomerada o reconstituida, incl uso con 
soporte.  
6814.10.01  Losas, planchas, mosáicos o cintas de mica aglomerada, con esp esor 
superior a 0.23 mm.  10 A  
6814.10.99  Las demás.  1 5  A  
6814.90  –  Las demás.  
6814.90.99  Las demás.  1 5  A  
68.15  Manufacturas de piedra o demás materias minerales (incluidas las fibras de 
carbono y sus manufacturas y las manufacturas de turba), no expresadas ni 
comprendidas en otra parte.  
6815.10  –  Manufacturas de grafito o de otros carbones, para usos distint os de los 
eléctricos.  
6815.10.01  Tapones o tapas de grafito.  1 5  B  
6815.10.02  Bloques y ladrillos de carbón, con aglutinantes.  1 5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1013  
Fracción  Descripción  Tasa base  Categoría  
6815.10.03  Filtros, caños, codos o uniones de grafito, impermeabilizados con 
resinas polimerizadas, reconocibles como concebidas exclusivame nte 
para intercambiadores de calor.  10 B  
6815.10.04  Láminas de grafito natural.  1 0  B  
6815.10.99  Las demás.  1 5  B  
6815.20  –  Manufacturas de turba.  
6815.20.01  Manufacturas de turba.  1 5  B  
– Las demás manufacturas:  
6815.91  –  –  Que contengan magnesita, dolomita o cromita.  
6815.91.01  A base de óxidos, fundidos eléctricamente.  1 0  B +  
6815.91.99  Las demás.  1 5  B  
6815.99  –  –  Las demás.  
6815.99.01  A base de óxidos, fundidos eléctricamente.  1 0  C  
6815.99.99  Las demás.  1 5  B  
69 PRODUCTOS CERÁMICOS.  
69.01  Ladrillos, placas, baldosas y demás piezas cerámicas de harinas silíceas 
fósiles (por ejemplo: Kieselguhr, tripolita, diatomita) o de tierras silíceas 
análogas.  
6901.00  Ladrillos, placas, baldosas y demás piezas cerámicas de harina s silíceas 
fósiles (por ejemplo: Kieselguhr, tripolita, diatomita) o de ti erras silíceas 
análogas.  
6901.00.01  Ladrillos, placas, baldosas y demás piezas cerámicas de harina s silí­
ceas fósiles (por ejemplo: Kieselguhr, tripolita, diatomita) o de tierras 
silíceas análogas.  15 A  
69.02  Ladrillos, placas, baldosas y piezas cerámicas análogas de construcción, 
refractarios, excepto los de harinas silíceas fósiles o de tierras silíceas 
análogas.  
6902.10  –  Con un contenido de los elementos Mg, Ca o Cr, considerados ai slada o 
conjuntamente, superior al 50 % en peso, expresados en MgO, CaO  u  
Cr 2 O 3 . 
6902.10.01  Con un contenido de los elementos Mg, Ca o Cr, considerados 
aislada o conjuntamente, superior al 50 % en peso, expresados e n 
MgO, CaO u Cr  2 O 3 . 15 A  
6902.20  –  Con un contenido de alúmina (Al  2 O 3 ), de sílice (SiO  2 ) o de una mezcla o 
combinación de estos productos, superior al 50 % en peso.  
6902.20.01  Con un contenido de alúmina (Al  2 O 3 ), de sílice (SiO  2 ) o de una 
mezcla o combinación de estos productos, superior al 50 % en pe so. 15 C  
6902.90  –  Los demás.  
6902.90.01  De óxido de circonio o de silicato de circonio.  1 0  C  
6902.90.02  De alúmina, óxido de circonio y mullita.  1 0  C  
6902.90.03  De cianita, andalucita o silimanita.  1 0  A  
6902.90.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1014  
Fracción  Descripción  Tasa base  Categoría  
69.03  Los demás artículos cerámicos refractarios (por ejemplo: retortas, crisoles, 
muflas, toberas, tapones, soportes, copelas, tubos, fundas, varillas), excepto 
los de harinas siliceas fósiles o de tierras silíceas análogas.  
6903.10  –  Con un contenido de grafito u otro carbono o de una mezcla de estos 
productos, superior al 50 % en peso.  
6903.10.01  Placas perforadas generadoras de infrarrojos, tapones y tapas,  crisoles 
con capacidad hasta de 300 decímetros cúbicos o muflas, excepto  lo 
comprendido en la fracción 6903.10.02.  15 A  
6903.10.02  Con un contenido igual o superior al 85 % de carburo de silici o. Ex.  A  
6903.10.99  Los demás.  1 0  A  
6903.20  –  Con un contenido de alúmina (Al  2 O 3 ) o de una mezcla o combinación de 
alúmina y de sílice (SiO  2 ), superior al 50 % en peso.  
6903.20.01  Placas perforadas generadoras de infrarrojos.  1 5  A  
6903.20.02  Crisoles, con capacidad hasta de 300 decímetros cúbicos.  1 5  A  
6903.20.03  Soportes.  1 5  C  
6903.20.04  Boquillas.  1 5  C  
6903.20.05  Norias o botas, cubiertas de norias, y tubos, agujas o émbolos , ro­
tores, agitadores o anillos.  15 C  
6903.20.99  Los demás.  1 0  C  
6903.90  –  Los demás.  
6903.90.01  Esferas refractarias con un contenido inferior o igual al 50 %  de 
óxido de silicio, al 40 % de óxido de aluminio y al 5 % de óxid o 
de fierro.  15 A  
6903.90.99  Los demás.  1 0  A  
69.04  Ladrillos de construcción, bovedillas, cubrevigas y artículos similares, de 
cerámica.  
6904.10  –  Ladrillos de construcción.  
6904.10.01  Ladrillos de construcción.  2 0  C  
6904.90  –  Los demás.  
6904.90.99  Los demás.  2 0  C  
69.05  Tejas, elementos de chimenea, conductos de humo, ornamentos arquitectó ­
nicos y otros artículos cerámicos de construcción.  
6905.10  –  Tejas.  
6905.10.01  Tejas.  2 0  C  
6905.90  –  Los demás.  
6905.90.01  Ornamentos arquitectónicos (cornisas, frisos, etc.) y los demá s artícu­
los cerámicos de construcción (sombretes, cañones de chimenea, 
etc.).  10 A  
6905.90.99  Los demás.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1015  
Fracción  Descripción  Tasa base  Categoría  
69.06  Tubos, canalones y accesorios de tubería, de cerámica.  
6906.00  Tubos, canalones y accesorios de tubería, de cerámica.  
6906.00.01  Tubos, canalones y accesorios de tubería, de cerámica.  2 0  A  
69.07  Placas y baldosas, de cerámica, sin barnizar ni esmaltar, para pavimenta ­
ción o revestimiento; cubos, dados y artículos similares, de cerámica, para 
mosaicos, sin barnizar ni esmaltar, incluso con soporte.  
6907.10  –  Plaquitas, cubos, dados y artículos similares, incluso de form a distinta de 
la cuadrada o rectangular, en los que la superficie mayor pueda  inscribirse 
en un cuadrado de lado inferior a 7 cm.  
6907.10.01  Plaquitas, cubos, dados y artículos similares, incluso de form a dis­
tinta a la cuadrada o rectangular, en los que la superficie may or 
pueda inscribirse en un cuadrado de lado inferior a 7 cm.  20 C  
6907.90  –  Los demás.  
6907.90.99  Los demás.  2 0  C  
69.08  Placas y baldosas, de cerámica, barnizadas o esmaltadas, para pavimen ­
tacion o revestimiento; cubos, dados y artículos similares, de cerámica, 
para mosaicos, barnizados o esmaltados, incluso con soporte.  
6908.10  –  Plaquitas, cubos, dados y artículos similares, incluso de form a distinta de 
la cuadrada o rectangular, en los que la superficie mayor pueda  inscribirse 
en un cuadrado de lado inferior a 7 cm.  
6908.10.01  Plaquitas, cubos, dados y artículos similares, incluso de form a dis­
tinta a la cuadrada o rectangular, en los que la superficie may or 
pueda inscribirse en un cuadrado de lado inferior a 7 cm.  20 C  
6908.90  –  Los demás.  
6908.90.01  Losas para pavimentación o revestimiento.  2 0  C  (  5 ) 
6908.90.99  Los demás.  2 0  C  
69.09  Aparatos y artículos, de cerámica, para usos químicos o demás usos téc ­
nicos; abrevaderos, pilas y recipientes similares, de cerámica, para uso 
rural; cántaros y recipientes similares, de cerámica, para transporte o 
envasado.  
– Aparatos y artículos para usos químicos o demás usos técnicos:  
6909.11  –  –  De porcelana.  
6909.11.01  Tubos de combustión.  1 0  A  
6909.11.02  Moldes de porcelana.  1 0  A  
6909.11.03  Recipientes para líquidos corrosivos.  1 0  A  
6909.11.04  Válvulas de retención, tipo cono.  1 0  A  
6909.11.05  Guiahilos.  1 0  A  
6909.11.99  Los demás.  1 5  A  
6909.12  –  –  Artículos con una dureza equivalente a 9 o superior en la esca la de 
Mohs.  
6909.12.01  Artículos con una dureza equivalente a 9 o superior en la esca la de 
Mohs.  15 A  
6909.19  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1016  
Fracción  Descripción  Tasa base  Categoría  
6909.19.99  Los demás.  1 5  A  
6909.90  –  Los demás.  
6909.90.99  Los demás.  1 5  A  
69.10  Fregaderos (piletas de lavar), lavabos, pedestales de lavabo, bañeras, bi ­
dés, inodoros, cisternas (depósitos de agua) para inodoros, urinarios y 
aparatos fijos similares, de cerámica, para usos sanitarios.  
6910.10  –  De porcelana.  
6910.10.01  De porcelana.  2 0  C  
6910.90  –  Los demás.  
6910.90.01  Retretes con taza de capacidad mayor a 6 litros.  2 0  C  
6910.90.99  Los demás.  2 0  C  
69.11  Vajilla y demás artículos de uso doméstico, higiene o tocador, de porcela ­
na. 
6911.10  –  Artículos para el servicio de mesa o cocina.  
6911.10.01  Artículos para el servicio de mesa o cocina.  2 0  C  
6911.90  –  Los demás.  
6911.90.99  Los demás.  2 0  C  
69.12  Vajilla y demás artículos de uso doméstico, higiene o tocador, de cerámica, 
excepto porcelana.  
6912.00  Vajilla y demás artículos de uso doméstico, higiene o tocador,  de cerámica, 
excepto porcelana.  
6912.00.01  Vajillas.  2 0  C  
6912.00.99  Los demás.  2 0  C  
69.13  Estatuillas y demás artículos para adorno, de cerámica.  
6913.10  –  De porcelana.  
6913.10.01  De porcelana.  2 0  C  
6913.90  –  Los demás.  
6913.90.99  Los demás.  2 0  C  
69.14  Las demás manufacturas de cerámica.  
6914.10  –  De porcelana.  
6914.10.01  De porcelana.  2 0  A  
6914.90  –  Las demás.  
6914.90.99  Las demás.  2 0  A  
70 VIDRIO Y MANUFACTURAS DE VIDRIO.  
70.01  Desperdicios y desechos de vidrio; vidrio en masa.  
7001.00  Desperdicios y desechos de vidrio; vidrio en masa.  
7001.00.01  Desperdicios y desechos de vidrio; vidrio en masa.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1017  
Fracción  Descripción  Tasa base  Categoría  
70.02  Vidrio en bolas (excepto las microesferas de la partida  70.18 ), barras, 
varillas o tubos, sin trabajar.  
7002.10  –  Bolas.  
7002.10.01  Bolas.  1 5  A  
7002.20  –  Barras o varillas.  
7002.20.01  Varillas de borosilicato.  1 0  A  
7002.20.02  De vidrio llamado «esmalte».  1 0  A  
7002.20.03  Óptico en bruto, para lentes correctores.  1 0  A  
7002.20.04  Barras cuya mayor dimensión de su sección transversal sea igua l o 
superior a 7 mm, pero inferior o igual a 41 mm.  Ex. A  
7002.20.99  Los demás.  1 5  A  
– Tubos:  
7002.31  –  –  De cuarzo o demás sílices fundidos.  
7002.31.01  De borosilicato.  1 5  C  
7002.31.02  De vidrio llamado «esmalte».  1 0  A  
7002.31.99  Los demás.  1 5  A  
7002.32  –  –  De otro vidrio con un coeficiente de dilatación lineal inferio r o igual a 
5 × 10  −6 por Kelvin, entre 0 °C y 300 °C.  
7002.32.01  De otro vidrio con un coeficiente de dilatación lineal inferio r o igual 
a 5 × 10  −6 por Kelvin, entre 0 °C y 300 °C.  15 A  
7002.39  –  –  Los demás.  
7002.39.99  Los demás.  1 5  A  
70.03  Vidrio colado o laminado, en placas, hojas o perfiles, incluso con capa 
absorbente, reflectante o antirreflectante, pero sin trabajar de otro modo.  
– Placas y hojas, sin armar:  
7003.12  –  –  Coloreadas en la masa, opacificadas, chapadas o con capa absor bente, 
reflectante o antirreflectante.  
7003.12.01  Curvado, biselado, grabado, taladrado, o trabajado de otro mod o, sin 
enmarcar ni combinar con otras materias.  20 C  
7003.12.99  Los demás.  2 0  C  
7003.19  –  –  Las demás.  
7003.19.01  Claro, estriado, ondulado o estampado con espesor igual o infe rior a 
6 mm.  20 C  
7003.19.99  Las demás.  2 0  C  
7003.20  –  Placas y hojas, armadas.  
7003.20.01  Placas y hojas, armadas.  2 0  C  
7003.30  –  Perfiles.  
7003.30.01  Perfiles.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1018  
Fracción  Descripción  Tasa base  Categoría  
70.04  Vidrio estirado o soplado, en hojas, incluso con capa absorbente, reflec ­
tante o antirreflectante, pero sin trabajar de otro modo.  
7004.20  –  Vidrio coloreado en la masa, opacificado, chapado o con capa a bsorbente, 
reflectante o antirreflectante.  
7004.20.01  Estirado, coloreado en la masa con espesor superior a 6 mm, ex cepto 
lo comprendido en la fracción 7004.20.02.  20 C  
7004.20.02  Curvado, biselado, grabado, taladrado, o trabajado de otro mod o, sin 
enmarcar ni combinar con otras materias.  20 C  
7004.20.99  Los demás.  2 0  C  
7004.90  –  Los demás vidrios.  
7004.90.01  Estirado, claro, con espesor superior a 6 mm.  2 0  C  
7004.90.99  Los demás.  2 0  C  
70.05  Vidrio flotado y vidrio desbastado o pulido por una o las dos caras, en 
placas u hojas, incluso con capa absorbente, reflectante o antirreflectante, 
pero sin trabajar de otro modo.  
7005.10  –  Vidrio sin armar con capa absorbente, reflectante o antirrefle ctante.  
7005.10.01  Curvado, biselado, grabado, taladrado, o trabajado de otro mod o, sin 
enmarcar ni combinar con otras materias.  20 C  
7005.10.99  Los demás.  2 0  C  
– Los demás vidrios sin armar:  
7005.21  –  –  Coloreados en la masa, opacificados, chapados o simplemente de sbasta­
dos. 
7005.21.01  Flotado, coloreado en la masa, con espesor inferior o igual a 6 mm.  2 0  C  
7005.21.02  Flotado, coloreado en la masa, con espesor superior a 6 mm.  2 0  C  
7005.21.99  Los demás.  2 0  C  
7005.29  –  –  Los demás.  
7005.29.01  Flotado claro, con espesor inferior o igual a 1 mm y con una s uper­
ficie que no exceda de 4.65 m  2 . 10 C  
7005.29.02  Flotado claro, con espesor inferior o igual a 6 mm, excepto lo  com­
prendido en la fracción 7005.29.01.  20 C  
7005.29.03  Flotado claro, con espesor superior a 6 mm.  2 0  C  
7005.29.99  Los demás.  2 0  C  
7005.30  –  Vidrio armado.  
7005.30.01  Vidrio armado.  2 0  C  
70.06  Vidrio de las partidas  70.03 , 70.04  o 70.05 , curvado, biselado, grabado, 
taladrado, esmaltado o trabajado de otro modo, pero sin enmarcar ni 
combinar con otras materias.  
7006.00  Vidrio de las partidas 70.03, 70.04 o 70.05, curvado, biselado , gra­
bado, taladrado, esmaltado o trabajado de otro modo, pero sin e n­
marcar ni combinar con otras materias.  
7006.00.01  Estriados, ondulados y estamapados.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1019  
Fracción  Descripción  Tasa base  Categoría  
7006.00.02  Flotado, coloreados en la masa.  2 0  C  
7006.00.03  Flotado claro.  2 0  C  
7006.00.99  Los demás.  2 0  C  
70.07  Vidrio de seguridad constituido por vidrio templado o contrachapado.  
– Vidrio templado:  
7007.11  –  –  De dimensiones y formatos que permitan su empleo en automóvile s, 
aeronaves, barcos u otros vehículos.  
7007.11.01  Reconocibles para naves aéreas.  1 0  A  
7007.11.02  Vidrios laterales, claros, planos o curvos para uso automotriz . 2 0  C  
7007.11.03  Medallones sombreados, de color o polarizados, planos o curvos , 
para uso automotriz.  20 C  
7007.11.99  Los demás.  2 0  C  
7007.19  –  –  Los demás.  
7007.19.01  Vidrios planos o curvos, biselados, grabados, taladrados, esma ltados 
o trabajados de otra forma, con espesor igual o inferior a 6 mm . 20 C  
7007.19.99  Los demás.  2 0  C  
– Vidrio contrachapado:  
7007.21  –  –  De dimensiones y formatos que permitan su empleo en automóvile s, 
aeronaves, barcos u otros vehículos.  
7007.21.01  Parabrisas, medallones y vidrios laterales, claros,planos o cu rvos, 
para uso automotriz.  20 C  
7007.21.02  Parabrisas, medallones y vidrios laterales, planos o curvos, s ombrea­
dos y de color o polarizados, para uso automotriz.  20 C  
7007.21.03  Reconocibles para naves aéreas.  1 0  A  
7007.21.99  Los demás.  2 0  C  
7007.29  –  –  Los demás.  
7007.29.99  Los demás.  2 0  C  
70.08  Vidrieras aislantes de paredes múltiples.  
7008.00  Vidrieras aislantes de paredes múltiples.  
7008.00.01  Vidrieras aislantes de paredes múltiples.  2 0  C  
70.09  Espejos de vidrio, enmarcados o no, incluidos los espejos retrovisores.  
7009.10  –  Espejos retrovisores para vehículos.  
7009.10.01  Con control remoto, excepto lo comprendido en la fracción 
7009.10.03.  20 C  
7009.10.02  Con marco de uso automotriz.  2 0  C  
7009.10.03  Deportivos.  2 0  C  
7009.10.04  Reconocibles para naves aéreas.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1020  
Fracción  Descripción  Tasa base  Categoría  
7009.10.99  Los demás.  2 0  C  
– Los demás:  
7009.91  –  –  Sin enmarcar.  
7009.91.01  Espejos semitransparentes, sin películas reflejante de plata, sin mon­
tar, con espesor igual o inferior a 2 mm y con dimensiones máxi mas 
de 900 mm de largo y 320 mm de ancho.  10 C  
7009.91.99  Los demás.  2 0  C  
7009.92  –  –  Enmarcados.  
7009.92.01  Enmarcados.  2 0  C  
70.10  Bombonas (damajuanas), botellas, frascos, tarros (bocales), potes, envases 
tubulares, ampollas y demás recipientes para el transporte o envasado, de 
vidrio; tarros (bocales) para conservas, de vidrio; tapones, tapas y demás 
dispositivos de cierre, de vidrio.  
7010.10  –  Ampollas.  
7010.10.01  Para inseminación artificial.  1 0  C  
7010.10.99  Los demás.  2 0  C  
7010.20  –  Tapones, tapas y demás dispositivos de cierre.  
7010.20.01  Tapones, tapas y demás dispositivos de cierre.  1 5  C  
– Los demás, de capacidad:  
7010.91  –  –  Superior a 1 l.  
7010.91.01  Superior a 1 l.  1 5  C  
7010.92  –  –  Superior a 0.33 l pero inferior o igual a 1 l.  
7010.92.01  Superior a 0.33 l pero inferior o igual a 1 l.  1 5  C  
7010.93  –  –  Superior a 0.15 l pero inferior o igual a 0.33 l.  
7010.93.01  Superior a 0.15 l pero inferior o igual a 0.33 l.  1 5  C  
7010.94  –  –  Inferior o igual a 0.15 l.  
7010.94.01  Inferior o igual a 0.15 l.  1 5  C  
70.11  Ampollas y envolturas tubulares, abiertas, y sus partes, de vidrio, sin 
guarniciones, para lámparas eléctricas, tubos catódicos o similares.  
7011.10  –  Para alumbrado eléctrico.  
7011.10.01  Ampollas para focos eléctricos de filamento incandescente del tipo 
A-19, A-15, A-21, A-23, F-15 y PS-25.  10 C  
7011.10.02  Ampollas para focos eléctricos de filamento incandescente, exc epto 
lo comprendido en la fracción 7011.10.01.  10 A  
7011.10.03  Envolturas tubulares y ampollas de vidrio, en cualquier forma,  para 
lámparas de descarga.  10 A  
7011.10.04  Tubos de cuarzo, para lámparas de descarga o de incandescencia . 1 0  A  
7011.10.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1021  
Fracción  Descripción  Tasa base  Categoría  
7011.20  –  Para tubos catódicos.  
7011.20.01  Ampollas, sin recubrimiento.  1 0  A  
7011.20.02  Conos para tubos catódicos para televisión a color, hasta de 4 8 cm 
(19 pul.), de tamaño de pantalla medida diagonalmente.  15 A  
7011.20.03  Conos para tubos catódicos, excepto lo comprendido en la fracc ión 
7011.20.02.  10 A  
7011.20.04  Pantallas para tubos catódicos (para cinescopios), sin máscara . 1 0  A  
7011.20.99  Los demás.  1 5  A  
7011.90  –  Las demás.  
7011.90.01  Ampollas para válvulas electrónicas, incluso provistas de tubo  de 
vacío.  10 A  
7011.90.99  Las demás.  1 5  A  
70.12  Ampollas de vidrio para termos o demás recipientes isotérmicos aislados 
por vacío.  
7012.00  Ampollas de vidrio para termos o demás recipientes isotérmicos  aislados por 
vacío.  
7012.00.01  Ampollas de vidrio transparente, sin terminar, sin tapones y l os 
demás dispositivos de cierre, concebidas exclusivamente para re ci­
pientes aislantes.  10 A  
7012.00.99  Los demás.  1 5  A  
70.13  Artículos de vidrio para servicio de mesa, cocina, tocador, oficina, para 
adorno de interiores o usos similares, excepto los de las partidas  70.10  o 
70.18 . 
7013.10  –  Artículos de vitrocerámica.  
7013.10.01  Artículos de vitrocerámica.  2 0  C  
– Recipientes para beber (por ejemplo: vasos, jarros), excepto l os de vitro­
cerámica:  
7013.21  –  –  De cristal al plomo.  
7013.21.01  De cristal al plomo.  2 0  C  
7013.29  –  –  Los demás.  
7013.29.01  Biberones de borosilicato.  2 0  C  
7013.29.02  Vasos de borosilicato.  2 0  C  
7013.29.03  De vidrio calizo.  2 0  C  
7013.29.99  Los demás.  2 0  C  
– Artículos para servicio de mesa (excluidos los recipientes par a beber) o 
cocina, excepto los de vitrocerámica:  
7013.31  –  –  De cristal al plomo.  
7013.31.01  De cristal al plomo.  2 0  C  
7013.32  –  –  De vidrio con un coeficiente de dilatación lineal inferior o i gual a 
5 × 10  −6 por Kelvin, entre 0 °C y 300 °C.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1022  
Fracción  Descripción  Tasa base  Categoría  
7013.32.01  De vidrio con un coeficiente de dilatación lineal inferior o i gual a 5 × 
10 −6 por Kelvin, entre 0 °C y 300 °C.  20 C  
7013.39  –  –  Los demás.  
7013.39.01  Jarra de borosilicato.  2 0  C  
7013.39.02  Vajillas templadas de vidrio opal.  2 0  C  
7013.39.03  De vidrio calizo.  2 0  C  
7013.39.04  Vajillas.  2 0  C  
7013.39.99  Los demás.  2 0  C  
– Los demás artículos:  
7013.91  –  –  De cristal al plomo.  
7013.91.01  De cristal al plomo.  2 0  C  
7013.99  –  –  Los demás.  
7013.99.99  Los demás.  2 0  C  
70.14  Vidrio para señalización y elementos de óptica de vidrio (excepto los de la 
partida  70.15 ), sin trabajar ópticamente.  
7014.00  Vidrio para señalización y elementos de óptica de vidrio (exce pto los de la 
partida 70.15), sin trabajar ópticamente.  
7014.00.01  Elementos de óptica común.  1 0  A  
7014.00.02  Elementos de vidrio para alumbrado y señalización.  1 5  A  
7014.00.03  De borosilicato, refractivos, para alumbrado.  1 5  A  
7014.00.04  Lentes o reflectores de borosilicato, reconocibles como conceb idos 
exclusivamente para la fabricación de faros o proyectores sella dos 
(unidad sellada) de uso automotriz.  10 B  
7014.00.99  Los demás.  2 0  A  
70.15  Cristales para relojes y cristales análogos, cristales para gafas (anteojos), 
incluso correctores, abombados, curvados, ahuecados o similares, sin tra ­
bajar ópticamente; esferas huecas y sus segmentos (casquetes esféricos), de 
vidrio, para la fabricación de estos cristales.  
7015.10  –  Cristales para gafas (anteojos) correctoras.  
7015.10.01  Cristales para gafas (anteojos) correctoras.  1 5  A  
7015.90  –  Los demás.  
7015.90.99  Los demás.  1 5  A  
70.16  Adoquines, baldosas, ladrillos, placas, tejas y demás artículos, de vidrio 
prensado o moldeado, incluso armado, para la construcción; cubos, dados 
y demás artículos similares, de vidrio, incluso con soporte, para mosaicos o 
decoraciones similares; vidrieras artísticas (vitrales, incluso de vidrios in ­
coloros); vidrio multicelular o vidrio  «espuma» , en bloques, paneles, pla ­
cas, coquillas o formas similares.  
7016.10  –  Cubos, dados y demás artículos similares, de vidrio, incluso c on soporte, 
para mosaicos o decoraciones similares.  
7016.10.01  Cubos, dados y demás artículos similares de vidrio, incluso co n 
soporte, para mosaicos o decoraciones similares.  20 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1023  
Fracción  Descripción  Tasa base  Categoría  
7016.90  –  Los demás.  
7016.90.99  Los demás.  2 0  A  
70.17  Artículos de vidrio para laboratorio, higiene o farmacia, incluso graduados 
o calibrados.  
7017.10  –  De cuarzo o demás sílices fundidos.  
7017.10.01  Goteros, pipetas, vasos de precipitado y vasos graduados.  1 5  C  
7017.10.02  Ampollas, tubos de ensayo, portaobjetos y cubreobjetos para mi cros­
copios.  15 C  
7017.10.03  Recipientes con boca esmerilada.  1 0  C  
7017.10.04  Embudos, buretas y probetas.  1 5  C  
7017.10.05  Tubos de filtración o de desecación, alargamientos o empalmes,  
placas, llaves o válvulas.  10 C  
7017.10.06  Retortas.  1 5  C  
7017.10.07  Frascos para el cultivo de microbios.  1 5  C  
7017.10.08  Juntas.  1 5  C  
7017.10.09  Tubos de viscosidad, desecadores.  1 5  C  
7017.10.10  Agitadores.  1 5  C  
7017.10.11  Cristalizadores y refrigerantes (condensadores).  1 0  B  
7017.10.12  Esbozos.  1 0  C  
7017.10.13  Cápsulas.  1 0  C  
7017.10.99  Los demás.  1 5  C  
7017.20  –  De otro vidrio con un coeficiente de dilatación lineal inferio r o igual a 5 × 
10 −6 por Kelvin, entre 0 °C y 300 °C.  
7017.20.01  Goteros y matraces, pipetas, vasos de precipitado y vasos grad uados.  1 5  C  
7017.20.02  Retortas, embudos, buretas y probetas.  1 5  C  
7017.20.03  Cápsulas y refrigerantes.  1 0  C  
7017.20.99  Los demás.  1 5  C  
7017.90  –  Los demás.  
7017.90.01  Recipientes con boca esmerilada.  1 0  C  
7017.90.02  Tubos de filtración o de desecación alargamientos o empalmes.  1 0  C  
7017.90.03  Desecadores, tapas o tiras para el cultivo de microbios.  1 5  C  
7017.90.04  Tubos de viscosidad, desecadores.  1 5  C  
7017.90.05  Cristalizadores y refrigerantes (condensadores).  1 0  C  
7017.90.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1024  
Fracción  Descripción  Tasa base  Categoría  
70.18  Cuentas de vidrio, imitaciones de perlas, de piedras preciosas o semipre ­
ciosas y artículos similares de abalorio, y sus manufacturas, excepto la 
bisutería; ojos de vidrio, excepto los de prótesis; estatuillas y demás ar ­
tículos de adorno, de vidrio trabajado al soplete (vidrio ahilado), excepto la 
bisutería; microesferas de vidrio con un diámetro inferior o igual a 1 mm.  
7018.10  –  Cuentas de vidrio, imitaciones de perlas, de piedras preciosas  o semipre­
ciosas y artículos similares de abalorio.  
7018.10.01  Cuentas de vidrio, imitaciones de perlas, de piedras preciosas  o  
semipreciosas y artículos similares de abalorio.  Ex. A  
7018.20  –  Microesferas de vidrio con un diámetro inferior o igual a 1 mm . 
7018.20.01  Microesferas de borosilicato-óxido de calcio-soda, unicelulare s. 1 0  A  
7018.20.99  Los demás.  1 5  A  
7018.90  –  Los demás.  
7018.90.01  Piezas de vidrio, reconocibles como concebidas exclusivamente para 
lámparas miniatura.  10 A  
7018.90.99  Los demás.  1 5  A  
70.19  Fibra de vidrio (incluida la lana de vidrio) y manufacturas de esta materia 
(por ejemplo: hilados, tejidos).  
– Mechas, «rovings» e hilados, aunque estén cortados:  
7019.11  –  –  Hilados cortados, de longitud inferior o igual a 50 mm.  
7019.11.01  Hilados cortados, de longitud inferior o igual a 50 mm.  1 0  C  
7019.12  –  –  «Rovings».  
7019.12.01  «Rovings».  1 0  C  
7019.19  –  –  Los demás.  
7019.19.99  Los demás.  1 0  C  
– Velos, napas, «mats», colchones, paneles y productos similares  sin tejer:  
7019.31  –  –  «Mats».  
7019.31.01  «Mats».  1 0  C  
7019.32  –  –  Velos.  
7019.32.01  Velos.  1 0  C  
7019.39  –  –  Los demás.  
7019.39.01  Reconocibles para naves aéreas.  1 0  C  
7019.39.02  «Papel» a base de fibras de borosilicato, resistente al ácido sulfúrico, 
con menos de 10 micras de diámetro.  10 C  
7019.39.99  Los demás.  1 0  C  
7019.40  –  Tejidos de «rovings».  
7019.40.01  Sin recubrir.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1025  
Fracción  Descripción  Tasa base  Categoría  
7019.40.99  Los demás.  1 0  C  
– Los demás tejidos:  
7019.51  –  –  De anchura inferior o igual a 30 cm.  
7019.51.01  Sin recubrir.  1 5  C  
7019.51.99  Los demás.  1 0  C  
7019.52  –  –  De anchura superior a 30 cm, de ligamento tafetán, con gramaje  inferior 
a 250 g/m  2 , de filamentos de título inferior o igual a 136 tex por hilo 
sencillo.  
7019.52.01  Sin recubrir.  1 5  C  
7019.52.99  Los demás.  1 0  C  
7019.59  –  –  Los demás.  
7019.59.01  Sin recubrir.  1 5  C  
7019.59.99  Los demás.  1 0  C  
7019.90  –  Los demás.  
7019.90.01  Fibras cortas hasta de 5 centímetros de longitud.  1 5  C  
7019.90.02  Tubos sin recubrir.  1 0  C  
7019.90.03  Sacos para filtros de presión de vacío.  1 0  C  
7019.90.04  Capas sobrepuestas de fibras, recubiertas con resinas fenólica s y 
aceites vegetales, aun cuando estén reforzadas con alambre.  10 C  
7019.90.05  Fieltros con peso inferior a 75 g/m  2 . 1 0  C  
7019.90.06  Tubos de tejidos reforzados de lana de vidrio, recubiertas y/o  im­
pregnadas para usarse como aislantes de la electricidad.  10 C  
7019.90.07  Tubos recubiertos, excepto lo comprendido en la fracción 
7019.90.06.  10 C  
7019.90.08  Fieltros formados por filamentos continuos o fibras cortas, ag lutina­
das y distribuidos multidireccionalmente.  15 C  
7019.90.09  Aislamientos termo-acústicos.  1 5  C  
7019.90.11  Desechos y desperdicios de fibra de vidrio.  1 5  C  
7019.90.99  Las demás.  1 0  C  
70.20  Las demás manufacturas de vidrio.  
7020.00  Las demás manufacturas de vidrio.  
7020.00.01  Tubos para hacer el vacío en válvulas electrónicas.  1 0  A  
7020.00.02  Filtro para absorción de rayos infrarrojos, que proporcione un a in­
tensidad equilibrada de color para máxima transmisión luminosa,  de 
400 k.  10 A  
7020.00.03  Tubos para niveles de caldera.  1 0  A  
7020.00.04  Tubos de cuarzo fundido, rectos o doblados, cuando contengan m as 
del 95 % de sílice.  10 A  
7020.00.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1026  
Fracción  Descripción  Tasa base  Categoría  
71 PERLAS FINAS O CULTIVADAS, PIEDRAS PRECIOSAS Y SEMIPRECIOSAS 
O SIMILARES, METALES PRECIOSOS, CHAPADOS DE METALES PRECIO ­
SOS, Y MANUFACTURAS DE ESTAS MATERIAS; BISUTERÍA; MONEDAS.  
71.01  Perlas naturales o cultivadas, incluso trabajadas o clasificadas, pero sin 
ensartar, montar ni engarzar; perlas naturales o cultivadas, ensartadas 
temporalmente para facilitar el transporte.  
7101.10  –  Perlas naturales.  
7101.10.01  Graduadas y ensartadas temporalmente para facilitar su transpo rte. 1 0  A  
7101.10.99  Las demás.  Ex.  A  
– Perlas cultivadas:  
7101.21  –  –  En bruto.  
7101.21.01  En bruto.  Ex.  A  
7101.22  –  –  Trabajadas.  
7101.22.01  Graduadas y ensartadas temporalmente para facilitar su transpo rte. 1 0  A  
7101.22.99  Las demás.  1 0  A  
71.02  Diamantes, incluso trabajados, sin montar ni engarzar.  
7102.10  –  Sin clasificar.  
7102.10.01  Sin clasificar.  Ex.  A  
– Industriales:  
7102.21  –  –  En bruto o simplemente aserrados, exfoliados o desbastados.  
7102.21.01  En bruto o simplemente aserrados, exfoliados o desbastados.  1 0  A  
7102.29  –  –  Los demás.  
7102.29.99  Los demás.  1 0  A  
– No industriales:  
7102.31  –  –  En bruto o simplemente aserrados, exfoliados o desbastados.  
7102.31.01  En bruto o simplemente aserrados, exfoliados o desbastados.  Ex.  A  
7102.39  –  –  Los demás.  
7102.39.99  Los demás.  Ex.  A  
71.03  Piedras preciosas o semipreciosas, naturales, excepto los diamantes, in ­
cluso trabajadas o clasificadas, sin ensartar, montar ni engarzar; piedras 
preciosas o semipreciosas, naturales, excepto los diamantes, sin clasificar, 
ensartadas temporalmente para facilitar el transporte.  
7103.10  –  En bruto o simplemente aserradas o desbastadas.  
7103.10.01  En bruto o simplemente aserradas o desbastadas.  1 0  A  
– Trabajadas de otro modo:  
7103.91  –  –  Rubíes, zafiros y esmeraldas.  
7103.91.01  Rubíes, zafiros y esmeraldas.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1027  
Fracción  Descripción  Tasa base  Categoría  
7103.99  –  –  Las demás.  
7103.99.99  Las demás.  Ex.  A  
71.04  Piedras preciosas o semipreciosas, sintéticas o reconstituidas, incluso tra ­
bajadas o clasificadas, sin ensartar, montar ni engarzar; piedras preciosas 
o semipreciosas, sintéticas o reconstituidas, sin clasificar, ensartadas tem ­
poralmente para facilitar el transporte.  
7104.10  –  Cuarzo piezoeléctrico.  
7104.10.01  Cuarzo piezoeléctrico.  Ex.  A  
7104.20  –  Las demás, en bruto o simplemente aserradas o desbastadas.  
7104.20.99  Las demás, en bruto o simplemente aserradas o desbastadas.  Ex.  A  
7104.90  –  Las demás.  
7104.90.99  Las demás.  Ex.  A  
71.05  Polvo de piedras preciosas o semipreciosas, naturales o sintéticas.  
7105.10  –  De diamante.  
7105.10.01  De diamante.  Ex.  A  
7105.90  –  Los demás.  
7105.90.99  Los demás.  1 0  A  
71.06  Plata (incluida la plata dorada y la platinada), en bruto, semilabrada o en 
polvo.  
7106.10  –  Polvo.  
7106.10.01  Polvo.  1 5  C  
– Las demás:  
7106.91  –  –  En bruto.  
7106.91.01  En bruto.  1 5  C  
7106.92  –  –  Semilabrada.  
7106.92.01  Semilabrada.  1 5  C  
71.07  Chapado (plaqué) de plata sobre metal común, en bruto o semilabrado.  
7107.00  Chapado (plaqué) de plata sobre metal común, en bruto o semila brado.  
7107.00.01  Chapado (plaqué) de plata sobre metal común, en bruto o semila ­
brados.  20 C  
71.08  Oro (incluido el oro platinado), en bruto, semilabrado o en polvo.  
– Para uso no monetario:  
7108.11  –  –  Polvo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1028  
Fracción  Descripción  Tasa base  Categoría  
7108.11.01  Polvo.  Ex.  A  
7108.12  –  –  Las demás formas en bruto.  
7108.12.99  Las demás formas en bruto.  Ex.  A  
7108.13  –  –  Las demás formas semilabradas.  
7108.13.01  Aleaciones de oro.  Ex.  A  
7108.13.99  Las demás.  Ex.  A  
7108.20  –  Para uso monetario.  
7108.20.01  Oro en bruto o semilabrado.  Ex.  A  
7108.20.99  Los demás.  2 0  A  
71.09  Chapado (plaqué) de oro sobre metal común o sobre plata, en bruto o 
semilabrado.  
7109.00  Chapado (plaqué) de oro sobre metal común o sobre plata, en br uto o 
semilabrado.  
7109.00.01  Chapado (plaqué) de oro sobre metal común o sobre plata, en br uto o 
semilabrado.  20 C  
71.10  Platino en bruto, semilabrado o en polvo.  
– Platino:  
7110.11  –  –  En bruto o en polvo.  
7110.11.01  En bruto o en polvo.  1 0  A  
7110.19  –  –  Los demás.  
7110.19.99  Los demás.  1 0  A  
– Paladio:  
7110.21  –  –  En bruto o en polvo.  
7110.21.01  En bruto o en polvo.  1 0  A  
7110.29  –  –  Los demás.  
7110.29.99  Los demás.  1 0  A  
– Rodio:  
7110.31  –  –  En bruto o en polvo.  
7110.31.01  En bruto o en polvo.  1 0  A  
7110.39  –  –  Los demás.  
7110.39.99  Los demás.  1 0  A  
– Iridio, osmio y rutenio:  
7110.41  –  –  En bruto o en polvo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1029  
Fracción  Descripción  Tasa base  Categoría  
7110.41.01  En bruto o en polvo.  1 0  A  
7110.49  –  –  Los demás.  
7110.49.99  Los demás.  1 0  A  
71.11  Chapado (plaqué) de platino sobre metal común, plata u oro, en bruto o 
semilabrado.  
7111.00  Chapado (plaqué) de platino sobre metal común, plata u oro, en  bruto o 
semilabrado.  
7111.00.01  Chapado (plaqué) de platino sobre metal común, plata u oro, en  
bruto o semilabrados.  20 A  
71.12  Desperdicios y desechos, de metal precioso o de chapado (plaqué) de metal 
precioso; demás desperdicios y desechos que contengan metal precioso o 
compuestos de metal precioso, del tipo de los utilizados principalmente 
para la recuperación del metal precioso.  
7112.10  –  De oro o de chapado (plaqué) de oro, excepto las cenizas de or febrería 
que contengan otro metal precioso.  
7112.10.01  Desperdicios y desechos, del tipo de los utilizados principalm ente 
para la recuperación del oro.  Ex. A  
7112.10.99  Los demás.  Ex.  A  
7112.20  –  De platino o de chapado (plaqué) de platino, excepto las ceniz as de 
orfebrería que contengan otro metal precioso.  
7112.20.01  De platino o de chapado (plaqué) de platino, excepto las ceniz as de 
orfebrería que contengan otro metal precioso.  10 A  
7112.90  –  Los demás.  
7112.90.99  Los demás.  Ex.  A  
71.13  Artículos de joyería y sus partes, de metal precioso o de chapado de metal 
precioso (plaqué).  
– De metal precioso, incluso revestido o chapado de metal precio so (pla­
qué):  
7113.11  –  –  De plata, incluso revestida o chapada de otro metal precioso ( plaqué).  
7113.11.01  De plata, incluso revestida o chapada de otro metal precioso ( pla­
qué).  20 C  
7113.19  –  –  De los demás metales preciosos, incluso revestidos o chapados de metal 
precioso (plaqué).  
7113.19.01  Sujetadores («broches») de oro, excepto lo comprendido en la f rac­
ción 7113.19.02  Ex. A  
7113.19.02  Sujetadores («broches») de oro, tipo «perico» o «lobster», con  peso 
igual o superior a 0.4 gramos, pero inferior o igual a 0.7 gram os. 10 C  
7113.19.99  Los demás.  2 0  C  
7113.20  –  De chapado de metal precioso (plaqué) sobre metal común.  
7113.20.01  De chapado de metal precioso (plaqué) sobre metal común.  2 0  C  
71.14  Artículos de orfebrería y sus partes, de metal precioso o de chapado de 
metal precioso (plaqué).  
– De metal precioso, incluso revestido o chapado de metal precio so (pla­
qué):  
7114.11  –  –  De plata, incluso revestida o chapada de otro metal precioso ( plaqué).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1030  
Fracción  Descripción  Tasa base  Categoría  
7114.11.01  De plata, incluso revestida o chapada de otro metal precioso ( pla­
qué).  20 C  
7114.19  –  –  De los demás metales preciosos, incluso revestidos o chapados de metal 
precioso (plaqué).  
7114.19.99  De los demás metales preciosos, incluso revestidos o chapados de 
metal precioso (plaqué).  20 C  
7114.20  –  De chapado de metal precioso (plaqué) sobre metal común.  
7114.20.01  De chapado de metal precioso (plaqué) sobre metal común.  2 0  C  
71.15  Las demás manufacturas de metal precioso o de chapado de metal precioso 
(plaqué).  
7115.10  –  Catalizadores de platino en forma de tela o enrejado.  
7115.10.01  Catalizadores de platino en forma de tela o enrejado.  1 0  B +  
7115.90  –  Las demás.  
7115.90.01  Cospeles.  Ex.  A  
7115.90.99  Los demás.  1 0  B +  
71.16  Manufacturas de perlas naturales o cultivadas, de piedras preciosas o 
semipreciosas (naturales, sintéticas o reconstituidas).  
7116.10  –  De perlas naturales o cultivadas.  
7116.10.01  De perlas naturales o cultivadas.  1 0  A  
7116.20  –  De piedras preciosas o semipreciosas (naturales, sintéticas o reconstitui­
das).  
7116.20.01  De piedras preciosas o semipreciosas, (naturales, sintéticas o  recons­
tituidas).  20 A  
71.17  Bisutería.  
– De metal común, incluso plateado, dorado o platinado:  
7117.11  –  –  Gemelos y similares.  
7117.11.01  Gemelos y similares.  2 0  A  
7117.19  –  –  Las demás.  
7117.19.01  Cadenas y cadenitas de metales comunes, sin dorar ni platear.  1 0  A  
7117.19.99  Los demás.  2 0  A  
7117.90  –  Las demás.  
7117.90.01  Partes o piezas sueltas, de metales comunes, sin dorar o plate ar, 
incluso broches.  10 A  
7117.90.99  Las demás.  1 5  A  
71.18  Monedas.  
7118.10  –  Monedas sin curso legal, excepto las de oro.  
7118.10.01  Monedas sin curso legal, excepto las de oro.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1031  
Fracción  Descripción  Tasa base  Categoría  
7118.90  –  Las demás.  
7118.90.99  Las demás.  Ex.  A  
72 FUNDICIÓN, HIERRO Y ACERO.  
72.01  Fundición en bruto y fundición especular, en lingotes, bloques u otras 
formas primarias.  
7201.10  –  Fundición en bruto sin alear con un contenido de fósforo infer ior o igual 
al 0.5 % en peso.  
7201.10.01  Fundición en bruto sin alear con un contenido de fósforo infer ior o 
igual al 0.5 % en peso.  Ex. A  
7201.20  –  Fundición en bruto sin alear con un contenido de fósforo super ior al 0.5 % 
en peso.  
7201.20.01  Fundición en bruto sin alear con un contenido de fósforo super ior al 
0.5 % en peso.  Ex. A  
7201.50  –  Fundición en bruto aleada; fundición especular.  
7201.50.01  Fundición en bruto aleada.  1 0  C  
7201.50.99  Los demás.  1 0  C  
72.02  Ferroaleaciones.  
– Ferromanganeso:  
7202.11  –  –  Con un contenido de carbono superior al 2 % en peso.  
7202.11.01  Con un contenido de carbono superior a 2 % en peso.  1 0  C  
7202.19  –  –  Los demás.  
7202.19.99  Los demás.  1 0  C  
– Ferrosilicio:  
7202.21  –  –  Con un contenido de silicio superior al 55 % en peso.  
7202.21.01  Ferrosilicio-circonio o ferrosilicio-manganeso-circonio.  1 0  C  
7202.21.99  Los demás.  5  C  
7202.29  –  –  Los demás.  
7202.29.99  Los demás.  1 0  C  
7202.30  –  Ferro-sílico-manganeso.  
7202.30.01  Ferro-sílico-manganeso.  1 0  C  
– Ferrocromo:  
7202.41  –  –  Con un contenido de carbono superior al 4 % en peso.  
7202.41.01  Con un contenido de carbono superior al 4 % en peso.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1032  
Fracción  Descripción  Tasa base  Categoría  
7202.49  –  –  Los demás.  
7202.49.99  Los demás.  1 0  C  
7202.50  –  Ferro-sílico-cromo.  
7202.50.01  Ferro-sílico-cromo  1 0  C  
7202.60  –  Ferroníquel.  
7202.60.01  Ferroníquel.  1 0  C  
7202.70  –  Ferromolibdeno.  
7202.70.01  Ferromolibdeno.  1 0  C  
7202.80  –  Ferrovolframio y ferro-sílico-volframio.  
7202.80.01  Ferrovolframio y ferro-sílico-volframio.  1 0  C  
– Las demás:  
7202.91  –  –  Ferrotitanio y ferro-sílico-titanio.  
7202.91.01  Ferrotitanio y ferro-sílico-titanio.  1 0  C  
7202.92  –  –  Ferrovanadio.  
7202.92.01  Ferrovanadio.  5  C  
7202.93  –  –  Ferroniobio.  
7202.93.01  Ferroniobio.  1 0  A  
7202.99  –  –  Las demás.  
7202.99.01  Ferrocalcio silicio.  Ex.  A  
7202.99.99  Las demás.  1 0  C  
72.03  Productos férreos obtenidos por reducción directa de minerales de hierro y 
demás productos férreos esponjosos, en trozos,  «pellets»  o formas simila ­
res; hierro con una pureza superior o igual al 99.94 % en peso, en trozos,  
«pellets»  o formas similares.  
7203.10  –  Productos férreos obtenidos por reducción directa de minerales  de hierro.  
7203.10.01  Productos férreos obtenidos por reducción directa de minerales  de 
hierro.  10 C  
7203.90  –  Los demás.  
7203.90.99  Los demás.  1 0  C  
72.04  Desperdicios y desechos (chatarra), de fundición, hierro o acero; lingotes 
de chatarra de hierro o acero.  
7204.10  –  Desperdicios y desechos, de fundición.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1033  
Fracción  Descripción  Tasa base  Categoría  
7204.10.01  Desperdicios y desechos, de fundición.  Ex.  A  
– Desperdicios y desechos, de aceros aleados:  
7204.21  –  –  De acero inoxidable.  
7204.21.01  De acero inoxidable.  Ex.  A  
7204.29  –  –  Los demás.  
7204.29.99  Los demás.  Ex.  A  
7204.30  –  Desperdicios y desechos, de hierro o acero estañados.  
7204.30.01  Desperdicios y desechos, de hierro o acero estañados.  1 0  C  
– Los demás desperdicios y desechos:  
7204.41  –  –  Torneaduras, virutas, esquirlas, limaduras (de amolado, aserra do, limado) 
y recortes de estampado o de corte, incluso en paquetes.  
7204.41.01  Torneaduras, virutas, esquirlas, limaduras (de amolado, aserra do, li­
mado) y recortes de estampado o de corte, incluso en paquetes.  Ex. A  
7204.49  –  –  Los demás.  
7204.49.99  Los demás.  Ex.  A  
7204.50  –  Lingotes de chatarra.  
7204.50.01  Lingotes de chatarra.  1 0  C  
72.05  Granallas y polvo, de fundición en bruto, de fundición especular, de hierro 
o acero.  
7205.10  –  Granallas.  
7205.10.01  Granallas.  1 0  C  
– Polvo:  
7205.21  –  –  De aceros aleados.  
7205.21.01  De aceros aleados.  1 0  B +  
7205.29  –  –  Los demás.  
7205.29.99  Los demás.  1 0  B +  
72.06  Hierro y acero sin alear, en lingotes o demás formas primarias, excepto el 
hierro de la partida  72.03 . 
7206.10  –  Lingotes.  
7206.10.01  Lingotes.  1 0  C  
7206.90  –  Las demás.  
7206.90.99  Las demás.  1 0  C  
72.07  Productos intermedios de hierro o acero sin alear.  
– Con un contenido de carbono inferior al 0.25 % en peso:  
7207.11  –  –  De sección transversal cuadrada o rectangular, cuya anchura se a inferior 
al doble del espesor.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1034  
Fracción  Descripción  Tasa base  Categoría  
7207.11.01  De sección transversal cuadrada o rectangular, cuya anchura se a 
inferior al doble del espesor.  10 C  
7207.12  –  –  Los demás, de sección transversal rectangular.  
7207.12.01  Los demás, de sección transversal rectangular.  7  C  
7207.19  –  –  Los demás.  
7207.19.99  Los demás.  1 0  C  
7207.20  –  Con un contenido de carbono superior o igual al 0.25 % en peso . 
7207.20.01  Con un contenido de carbono superior o igual al 0.25 % en peso . 7  C  
72.08  Productos laminados planos de hierro o acero sin alear, de anchura supe ­
rior o igual a 600 mm, laminados en caliente, sin chapar ni revestir.  
7208.10  –  Enrollados, simplemente laminados en caliente, con motivos en relieve.  
7208.10.01  De espesor superior a 10 mm.  1 0  C  
7208.10.02  De espesor superior a 4.75 mm pero inferior o igual a 10 mm.  1 0  C  
7208.10.99  Los demás.  1 0  C  
– Los demás, enrollados, simplemente laminados en caliente, deca pados:  
7208.25  –  –  De espesor superior o igual a 4.75 mm.  
7208.25.01  De espesor superior a 10 mm.  1 0  C  
7208.25.99  Los demás.  1 0  C  
7208.26  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  
7208.26.01  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  1 0  C  
7208.27  –  –  De espesor inferior a 3 mm.  
7208.27.01  De espesor inferior a 3 mm.  1 0  C  
– Los demás, enrollados, simplemente laminados en caliente:  
7208.36  –  –  De espesor superior a 10 mm.  
7208.36.01  De espesor superior a 10 mm.  1 0  C  
7208.37  –  –  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  
7208.37.01  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  1 0  C  
7208.38  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1035  
Fracción  Descripción  Tasa base  Categoría  
7208.38.01  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  1 0  C  
7208.39  –  –  De espesor inferior a 3 mm.  
7208.39.01  De espesor inferior a 3 mm.  1 0  C  
7208.40  –  Sin enrollar, simplemente laminados en caliente, con motivos e n relieve.  
7208.40.01  De espesor superior a 4.75 mm.  1 0  C  
7208.40.99  Los demás.  1 0  C  
– Los demás, sin enrollar, simplemente laminados en caliente:  
7208.51  –  –  De espesor superior a 10 mm.  
7208.51.01  De espesor superior a 10 mm.  1 0  C  
7208.52  –  –  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  
7208.52.01  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  1 0  C  
7208.53  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  
7208.53.01  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  1 0  C  
7208.54  –  –  De espesor inferior a 3 mm.  
7208.54.01  De espesor inferior a 3 mm.  1 0  C  
7208.90  –  Los demás.  
7208.90.99  Los demás.  1 0  C  
72.09  Productos laminados planos de hierro o acero sin alear, de anchura supe ­
rior o igual a 600 mm, laminados en frío, sin chapar ni revestir.  
– Enrollados, simplemente laminados en frío:  
7209.15  –  –  De espesor superior o igual a 3 mm.  
7209.15.01  De espesor superior o igual a 3 mm.  1 0  C  
7209.16  –  –  De espesor superior a 1 mm pero inferior a 3 mm.  
7209.16.01  De espesor superior a 1 mm pero inferior a 3 mm.  1 0  C  
7209.17  –  –  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  
7209.17.01  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  1 0  C  
7209.18  –  –  De espesor inferior a 0.5 mm.  
7209.18.01  De espesor inferior a 0.5 mm.  1 0  C  
– Sin enrollar, simplemente laminados en frío:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1036  
Fracción  Descripción  Tasa base  Categoría  
7209.25  –  –  De espesor superior o igual a 3 mm.  
7209.25.01  De espesor superior o igual a 3 mm.  1 0  C  
7209.26  –  –  De espesor superior a 1 mm pero inferior a 3 mm.  
7209.26.01  De espesor superior a 1 mm pero inferior a 3 mm.  1 0  C  
7209.27  –  –  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  
7209.27.01  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  1 0  C  
7209.28  –  –  De espesor inferior a 0.5 mm.  
7209.28.01  De espesor inferior a 0.5 mm.  1 0  C  
7209.90  –  Los demás.  
7209.90.99  Los demás.  1 0  C  
72.10  Productos laminados planos de hierro o acero sin alear, de anchura supe ­
rior o igual a 600 mm, chapados o revestidos.  
– Estañados:  
7210.11  –  –  De espesor superior o igual a 0.5 mm.  
7210.11.01  De espesor superior o igual a 0.5 mm.  Ex.  A  
7210.12  –  –  De espesor inferior a 0.5 mm.  
7210.12.01  De espesor inferior a 0.5 mm.  Ex.  A  
7210.20  –  Emplomados, incluidos los revestidos con una aleación de plomo  y estaño.  
7210.20.01  Emplomados, incluidos los revestidos con una aleación de plomo  y  
estaño.  10 C  
7210.30  –  Cincados electrolíticamente.  
7210.30.01  Láminas cincadas por las dos caras.  1 5  C  
7210.30.99  Los demás.  1 5  C  
– Cincados de otro modo:  
7210.41  –  –  Ondulados.  
7210.41.01  Láminas zincadas por las dos caras.  1 5  C  
7210.41.99  Los demás.  1 0  C  
7210.49  –  –  Los demás.  
7210.49.01  Láminas zincadas por las dos caras.  1 5  C  
7210.49.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1037  
Fracción  Descripción  Tasa base  Categoría  
7210.50  –  Revestidos de óxidos de cromo o de cromo y óxidos de cromo.  
7210.50.01  Cromados sin trabajar.  Ex.  A  
7210.50.99  Los demás.  1 0  C  
– Revestidos de aluminio:  
7210.61  –  –  Revestidos de aleaciones de aluminio y cinc.  
7210.61.01  Revestidos de aleaciones de aluminio y cinc.  1 0  C  
7210.69  –  –  Los demás.  
7210.69.99  Los demás.  1 0  C  
7210.70  –  Pintados, barnizados o revestidos de plástico.  
7210.70.01  Láminas pintadas, zincadas por las dos caras.  1 5  C  
7210.70.99  Los demás.  1 0  C  
7210.90  –  Los demás.  
7210.90.01  Plaqueadas con acero inoxidable.  1 0  B +  
7210.90.99  Los demás.  1 0  C  
72.11  Productos laminados planos de hierro o acero sin alear, de anchura infe ­
rior a 600 mm, sin chapar ni revestir.  
– Simplemente laminados en caliente:  
7211.13  –  –  Laminados en las cuatro caras o en acanaladuras cerradas, de a nchura 
superior a 150 mm y espesor superior o igual a 4 mm, sin enroll ar y sin 
motivos en relieve.  
7211.13.01  Laminados en las cuatro caras o en acanaladuras cerradas, de a nchura 
superior a 150 mm y espesor superior o igual a 4 mm, sin enroll ar y 
sin motivos en relieve.  10 C  
7211.14  –  –  Los demás, de espesor superior o igual a 4.75 mm.  
7211.14.01  Flejes.  1 0  C  
7211.14.02  Laminados en caliente («chapas»), de espesor superior o igual a 
4.75 mm pero inferior a 12 mm.  10 C  
7211.14.99  Los demás.  1 0  C  
7211.19  –  –  Los demás.  
7211.19.01  Flejes con espesor inferior a 4.75 mm.  1 0  C  
7211.19.02  Laminadas en caliente («chapas»), con espesor superior o igual  a  
1.9 mm, pero inferior a 4.75 mm.  10 C  
7211.19.03  Desbastes en rollo para chapas («Coils»).  1 0  C  
7211.19.04  Chapas laminadas en caliente, de anchura superior a 500 mm per o 
inferior a 600 mm y espesor igual o superior a 1.9 mm pero infe rior a 
4.75 mm.  10 C  
7211.19.99  Los demás.  1 0  C  
– Simplemente laminados en frío:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1038  
Fracción  Descripción  Tasa base  Categoría  
7211.23  –  –  Con un contenido de carbono inferior al 0.25 % en peso.  
7211.23.01  Flejes de espesor igual o superior a 0.05 mm.  1 0  C  
7211.23.02  Chapas laminadas en frío, con un espesor superior a 0.46 mm si n 
exceder de 3.4 mm.  10 C  
7211.23.99  Los demás.  1 0  C  
7211.29  –  –  Los demás.  
7211.29.01  Flejes de espesor igual o superior a 0.05 mm con un contenido de 
carbono inferior a 0.6 %.  10 C  
7211.29.02  Flejes con un contenido de carbono igual o superior a 0.6 %.  Ex.  A  
7211.29.03  Chapas laminadas en frío, con un espesor superior a 0.46 mm si n 
exceder de 3.4 mm.  10 C  
7211.29.99  Los demás.  1 0  C  
7211.90  –  Los demás.  
7211.90.99  Los demás.  1 0  C  
72.12  Productos laminados planos de hierro o acero sin alear, de anchura infe ­
rior a 600 mm, chapados o revestidos.  
7212.10  –  Estañados.  
7212.10.01  Flejes estañados.  1 0  C  
7212.10.02  Chapas o láminas estañadas (hojalata).  Ex.  A  
7212.10.99  Los demás.  1 0  C  
7212.20  –  Cincados electrolíticamente.  
7212.20.01  Flejes.  1 0  C  
7212.20.02  Cincadas por las dos caras, de ancho superior a 500 mm.  1 5  C  
7212.20.99  Los demás.  1 0  C  
7212.30  –  Cincados de otro modo.  
7212.30.01  Flejes.  1 0  C  
7212.30.02  Cincados por las dos caras, de ancho superior a 500 mm.  1 5  C  
7212.30.99  Los demás.  1 0  C  
7212.40  –  Pintados, barnizados o revestidos de plástico.  
7212.40.01  Chapas recubiertas con barniz de siliconas.  1 0  C  
7212.40.02  De espesor total igual o superior a 0.075 mm sin exceder de 0. 55 mm 
con recubrimiento plástico por una o ambas caras.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1039  
Fracción  Descripción  Tasa base  Categoría  
7212.40.03  Cincados por las dos caras, de ancho superior a 500 mm.  1 5  C  
7212.40.99  Los demás.  1 0  C  
7212.50  –  Revestidos de otro modo.  
7212.50.01  Revestidos de otro modo.  1 0  C  
7212.60  –  Chapados.  
7212.60.01  Chapas cromadas sin trabajar.  Ex.  A  
7212.60.02  Flejes cobrizados electrolíticamente, por ambos lados y pulido s con 
una proporción de cobre que no exceda de 5 %, con ancho inferio r o 
igual a 100 mm y un espesor que no exceda de 0.6 mm.  10 C  
7212.60.03  Chapas plaqueadas con acero inoxidable.  1 0  C  
7212.60.99  Los demás.  1 0  C  
72.13  Alambrón de hierro o acero sin alear.  
7213.10  –  Con muescas, cordones, surcos o relieves, producidos en el lam inado.  
7213.10.01  Con muescas, cordones, surcos o relieves producidos en el lami nado.  1 0  C  
7213.20  –  Los demás, de acero de fácil mecanización.  
7213.20.01  Los demás, de acero de fácil mecanización.  1 0  C  
– Los demás:  
7213.91  –  –  De sección circular con diámetro inferior a 14 mm.  
7213.91.01  De sección circular con diámetro inferior a 14 mm.  1 0  C  
7213.99  –  –  Los demás.  
7213.99.99  Los demás.  1 0  C  
72.14  Barras de hierro o acero sin alear, simplemente forjadas, laminadas o 
extruidas (incluso estiradas), en caliente, así como las sometidas a torsión 
después del laminado.  
7214.10  –  Forjadas.  
7214.10.01  Forjadas.  1 0  C  
7214.20  –  Con muescas, cordones, surcos o relieves, producidos en el lam inado o 
sometidas a torsión después del laminado.  
7214.20.01  Varillas corrugadas o barras para armadura, para cemento u hor mi­
gón. 10 C  
7214.20.99  Los demás.  1 0  C  
7214.30  –  Las demás, de acero de fácil mecanización.  
7214.30.01  Las demás, de acero de fácil mecanización.  1 0  C  
– Las demás:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1040  
Fracción  Descripción  Tasa base  Categoría  
7214.91  –  –  De sección transversal rectangular.  
7214.91.01  Con un contenido de carbono inferior a 0.25 % en peso.  1 0  C  
7214.91.02  Con un contenido de carbono superior o igual a 0.25 % pero inf erior 
a 0.6 % en peso.  10 C  
7214.91.99  Los demás.  1 0  C  
7214.99  –  –  Las demás.  
7214.99.01  Con un contenido de carbono inferior a 0.25 % en peso.  1 0  C  
7214.99.02  Con un contenido de carbono superior o igual a 0.25 % pero inf erior 
a 0.6 % en peso.  10 C  
7214.99.99  Los demás.  1 0  C  
72.15  Las demás barras de hierro o acero sin alear.  
7215.10  –  De acero de fácil mecanización, simplemente obtenidas o acabad as en frío.  
7215.10.01  De acero de fácil mecanización, simplemente obtenidas o acabad as 
en frío.  10 C  
7215.50  –  Las demás, simplemente obtenidas o acabadas en frío.  
7215.50.01  Macizas, revestidas de aluminio o de cobre.  1 0  A  
7215.50.99  Los demás.  1 0  C  
7215.90  –  Las demás.  
7215.90.99  Las demás.  1 0  C  
72.16  Perfiles de hierro o acero sin alear.  
7216.10  –  Perfiles en U, en I o en H, simplemente laminados o extruidos (incluso 
estirados), en caliente, de altura inferior a 80 mm.  
7216.10.01  Perfiles en U, en I o en H, simplemente laminados o extruidos 
(incluso estirados), en caliente, de altura inferior a 80 mm.  10 C  
– Perfiles en L o en T, simplemente laminados o extruidos (inclu so estira­
dos), en caliente, de altura inferior a 80 mm:  
7216.21  –  –  Perfiles en L.  
7216.21.01  Perfiles en L.  1 0  C  
7216.22  –  –  Perfiles en T.  
7216.22.01  Perfiles en T.  1 0  C  
– Perfiles en U, en I o en H, simplemente laminados o extruidos (incluso 
estirados), en caliente, de altura superior o igual a 80 mm:  
7216.31  –  –  Perfiles en U.  
7216.31.01  Cuya sección transversal no exceda de 23 cm, excepto lo compre n­
dido en la fracción 7216.31.02.  10 C  
7216.31.02  Cuya sección transversal sea igual o superior a 13 cm, sin exc eder de 
20 cm y que presente peraltes y/o espesores desiguales.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1041  
Fracción  Descripción  Tasa base  Categoría  
7216.31.99  Los demás.  1 0  C  
7216.32  –  –  Perfiles en I.  
7216.32.01  Cuya sección transversal no exceda de 23 cm excepto lo compren ­
dido en la fracción 7216.32.02.  10 C  
7216.32.02  Cuya sección transversal sea igual o superior a 13 cm, sin exc eder de 
20 cm, y que presente peraltes y/o espesores desiguales.  10 C  
7216.32.99  Los demás.  1 0  C  
7216.33  –  –  Perfiles en H.  
7216.33.01  Perfiles en H.  1 0  C  
7216.40  –  Perfiles en L o en T, simplemente laminados o extruidos (inclu so estira­
dos), en caliente, de altura superior o igual a 80 mm.  
7216.40.01  Perfiles en L o en T, simplemente laminados o extruidos (inclu so 
estirados), en caliente, de altura superior o igual a 80 mm.  10 C  
7216.50  –  Los demás perfiles, simplemente laminados o extruidos (incluso  estirados), 
en caliente.  
7216.50.01  Perfiles en forma de Z, cuya sección transversal no exceda de 23 cm.  1 0  C  
7216.50.99  Los demás.  1 0  C  
– Perfiles simplemente obtenidos o acabados en frío:  
7216.61  –  –  Obtenidos a partir de productos laminados planos.  
7216.61.01  Perfiles en forma de H, I, L, T, U y Z, cuya sección transvers al no 
exceda de 23 cm excepto lo comprendido en la fracción 7216.60.0 2. 10 C  
7216.61.02  En forma de U e I, cuya sección transversal sea igual o superi or a 
13 cm, sin exceder de 20 cm y que presenten peraltes y/o espeso res 
desiguales.  10 C  
7216.61.99  Los demás.  1 0  C  
7216.69  –  –  Los demás.  
7216.69.01  Perfiles en forma de H, I, L, T, U y Z, cuya sección transvers al no 
exceda de 23 cm excepto lo comprendido en la fracción 7216.60.0 2. 10 C  
7216.69.02  En forma de U e I, cuya sección transversal sea igual o superi or a 
13 cm, sin exceder de 20 cm y que presenten peraltes y/o espeso res 
desiguales.  10 C  
7216.69.99  Los demás.  1 0  C  
– Los demás:  
7216.91  –  –  Obtenidos o acabados en frío, a partir de productos laminados planos.  
7216.91.01  Obtenidos o acabados en frío, a partir de productos laminados pla­
nos. 10 C  
7216.99  –  –  Los demás.  
7216.99.99  Los demás.  1 0  C  
72.17  Alambre de hierro o acero sin alear.  
7217.10  –  Sin revestir, incluso pulido.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1042  
Fracción  Descripción  Tasa base  Categoría  
7217.10.01  Forjado en frío, con la mayor sección transversal igual o supe rior a 
7 mm, pero inferior o igual a 28 mm, con un contenido de carbon o 
inferior a 0.6 % en peso.  Ex. A  
7217.10.99  Los demás.  1 0  C  
7217.20  –  Cincado.  
7217.20.01  Laminados, unidos longitudinalmente entre sí, reconocibles com o 
concebidos exclusivamente para la fabricación de grapas.  Ex. A  
7217.20.99  Los demás.  1 0  C  
7217.30  –  Revestido de otro metal común.  
7217.30.01  Con recubrimiento de cobre, con un contenido de carbono inferi or a 
0.6 %.  15 C  
7217.30.99  Los demás.  1 0  C  
7217.90  –  Los demás.  
7217.90.99  Los demás.  1 0  C  
72.18  Acero inoxidable en lingotes o demás formas primarias; productos inter ­
medios de acero inoxidable.  
7218.10  –  Lingotes o demás formas primarias.  
7218.10.01  Lingotes o demás formas primarias.  1 0  A  
– Los demás:  
7218.91  –  –  De sección tranversal rectangular.  
7218.91.01  De sección tranversal rectangular.  1 0  A  
7218.99  –  –  Los demás.  
7218.99.99  Los demás.  1 0  A  
72.19  Productos laminados planos de acero inoxidable, de anchura superior o 
igual a 600 mm.  
– Simplemente laminados en caliente, enrollados:  
7219.11  –  –  De espesor superior a 10 mm.  
7219.11.01  De espesor superior a 10 mm.  1 0  A  
7219.12  –  –  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  
7219.12.01  De espesor igual o inferior a 6 mm y ancho igual o superior a 
710 mm, sin exceder de 1,350 mm.  Ex. A  
7219.12.99  Los demás.  Ex.  A  
7219.13  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  
7219.13.01  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  Ex.  A  
7219.14  –  –  De espesor inferior a 3 mm.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1043  
Fracción  Descripción  Tasa base  Categoría  
7219.14.01  De espesor inferior a 3 mm.  1 0  A  
– Simplemente laminados en caliente, sin enrollar:  
7219.21  –  –  De espesor superior a 10 mm.  
7219.21.01  De espesor superior a 10 mm.  Ex.  A  
7219.22  –  –  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  
7219.22.01  De espesor superior o igual a 4.75 mm pero inferior o igual a 10 mm.  Ex.  A  
7219.23  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  
7219.23.01  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  1 0  A  
7219.24  –  –  De espesor inferior a 3 mm.  
7219.24.01  De espesor inferior a 3 mm.  1 0  A  
– Simplemente laminados en frío:  
7219.31  –  –  De espesor superior o igual a 4.75 mm.  
7219.31.01  De espesor superior o igual a 4.75 mm.  1 0  C  
7219.32  –  –  De espesor superior o igual a 3 mm pero inferior a 4.75 mm.  
7219.32.01  Cuyo espesor no exceda de 4 mm.  1 5  C  
7219.32.99  Los demás.  1 0  C  
7219.33  –  –  De espesor superior a 1 mm pero inferior a 3 mm.  
7219.33.01  De espesor superior a 1 mm pero inferior a 3 mm.  1 5  C  
7219.34  –  –  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  
7219.34.01  De espesor superior o igual a 0.5 mm pero inferior o igual a 1  mm.  1 5  C  
7219.35  –  –  De espesor inferior a 0.5 mm.  
7219.35.01  De espesor igual o superior a 0.3 mm.  1 5  C  
7219.35.99  Los demás.  1 0  C  
7219.90  –  Los demás.  
7219.90.99  Los demás.  1 0  C  
72.20  Productos laminados planos de acero inoxidable, de anchura inferior a 
600 mm.  
– Simplemente laminados en caliente:  
7220.11  –  –  De espesor superior o igual a 4.75 mm.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1044  
Fracción  Descripción  Tasa base  Categoría  
7220.11.01  De espesor superior o igual a 4.75 mm.  1 0  C  
7220.12  –  –  De espesor inferior a 4.75 mm.  
7220.12.01  De espesor inferior a 4.75 mm.  1 0  C  
7220.20  –  Simplemente laminados en frío.  
7220.20.01  Sin templar o pretemplado (DGN-410, DGN-420 y DGN-440) con 
espesor igual o superior a 0.3 mm, sin exceder de 6.0 mm, y con  
anchura máxima de 325 mm.  10 C  
7220.20.02  Con espesor igual o superior a 0.3 mm, sin exceder de 4.0 mm, 
excepto lo comprendido en la fracción 7220.20.01.  15 C  
7220.20.99  Los demás.  1 0  C  
7220.90  –  Los demás.  
7220.90.99  Los demás.  1 0  C  
72.21  Alambrón de acero inoxidable.  
7221.00  Alambrón de acero inoxidable.  
7221.00.01  Alambrón de acero inoxidable.  Ex.  A  
72.22  Barras y perfiles, de acero inoxidable.  
– Barras simplemente laminadas o extruidas (incluso estiradas), en caliente:  
7222.11  –  –  De sección circular.  
7222.11.01  De sección circular.  1 0  C  
7222.19  –  –  Las demás.  
7222.19.99  Las demás.  1 0  C  
7222.20  –  Barras simplemente obtenidas o acabadas en frío.  
7222.20.01  Barras simplemente obtenidas o acabadas en frío.  1 0  C  
7222.30  –  Las demás barras.  
7222.30.01  Huecas, para perforación de minas.  1 0  B +  
7222.30.99  Las demás.  1 0  C  
7222.40  –  Perfiles.  
7222.40.01  Perfiles.  1 0  C  
72.23  Alambre de acero inoxidable.  
7223.00  Alambre de acero inoxidable.  
7223.00.01  De sección transversal circular.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1045  
Fracción  Descripción  Tasa base  Categoría  
7223.00.99  Los demás.  1 0  C  
72.24  Los demás aceros aleados en lingotes o demás formas primarias; productos 
intermedios de los demás aceros aleados.  
7224.10  –  Lingotes o demás formas primarias.  
7224.10.01  Lingotes de acero grado herramienta.  1 0  C  
7224.10.02  Lingotes de acero rápido.  1 0  C  
7224.10.03  Lingotes, excepto lo comprendido en las fracciones 7224.10.01 y 02.  1 0  C  
7224.10.04  Desbastes cuadrados o rectangulares (blooms) y palanquillas gr ado 
herramienta.  10 C  
7224.10.05  Desbastes cuadrados o rectangulares (blooms) y palanquillas de  acero 
rápido.  10 C  
7224.10.99  Los demás.  1 0  C  
7224.90  –  Los demás.  
7224.90.01  Piezas forjadas, reconocibles para la fabricación de juntas o uniones 
de elementos de perforación.  10 C  
7224.90.99  Los demás.  1 0  C  
72.25  Productos laminados planos de los demás aceros aleados, de anchura 
superior o igual a 600 mm.  
– De acero al silicio llamado «magnético» (acero magnético al si licio):  
7225.11  –  –  De grano orientado.  
7225.11.01  De grano orientado.  Ex.  A  
7225.19  –  –  Los demás.  
7225.19.99  Los demás.  1 0  C  
7225.20  –  De acero rápido.  
7225.20.01  De acero rápido.  1 0  C  
7225.30  –  Los demás, simplemente laminados en caliente, enrollados.  
7225.30.99  Los demás, simplemente laminados en caliente, enrollados.  1 0  C  
7225.40  –  Los demás, simplemente laminados en caliente, sin enrollar.  
7225.40.99  Los demás, simplemente laminados en caliente, sin enrollar.  1 0  C  
7225.50  –  Los demás, simplemente laminados en frío.  
7225.50.99  Los demás, simplemente laminados en frío.  1 0  C  
– Los demás:  
7225.91  –  –  Cincados electrolíticamente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1046  
Fracción  Descripción  Tasa base  Categoría  
7225.91.01  Cincados electrolíticamente.  1 0  C  
7225.92  –  –  Cincados de otro modo.  
7225.92.01  Cincados de otro modo.  1 0  C  
7225.99  –  –  Los demás.  
7225.99.99  Los demás.  1 0  C  
72.26  Productos laminados planos de los demás aceros aleados, de anchura 
inferior a 600 mm.  
– De acero al silicio llamado «magnético» (acero magnético al si licio):  
7226.11  –  –  De grano orientado.  
7226.11.01  De grano orientado.  Ex.  A  
7226.19  –  –  Los demás.  
7226.19.99  Los demás.  1 0  C  
7226.20  –  De acero rápido.  
7226.20.01  De acero rápido.  Ex.  A  
– Los demás:  
7226.91  –  –  Simplemente laminados en caliente.  
7226.91.01  De anchura superior a 500 mm.  1 0  C  
7226.91.99  Los demás.  1 0  C  
7226.92  –  –  Simplemente laminados en frío.  
7226.92.01  Simplemente laminados en frío.  1 0  C  
7226.93  –  –  Cincados electrolíticamente.  
7226.93.01  Cincados electrolíticamente.  1 0  C  
7226.94  –  –  Cincados de otro modo.  
7226.94.01  Cincados de otro modo.  1 0  C  
7226.99  –  –  Los demás.  
7226.99.99  Los demás.  1 0  C  
72.27  Alambrón de los demás aceros aleados.  
7227.10  –  De acero rápido.  
7227.10.01  De acero rápido.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1047  
Fracción  Descripción  Tasa base  Categoría  
7227.20  –  De acero silicomanganeso.  
7227.20.01  De acero silicomanganeso.  1 0  C  
7227.90  –  Los demás.  
7227.90.01  De acero grado herramienta.  1 0  C  
7227.90.99  Los demás.  1 0  C  
72.28  Barras y perfiles, de los demás aceros aleados; barras huecas para perfo ­
ración, de aceros aleados o sin alear.  
7228.10  –  Barras de acero rápido.  
7228.10.01  Barras acabadas en caliente.  1 0  C  
7228.10.99  Las demás.  1 0  C  
7228.20  –  Barras de acero silicomanganeso.  
7228.20.01  Barras acabadas en caliente.  1 0  C  
7228.20.99  Las demás.  1 0  C  
7228.30  –  Las demás barras, simplemente laminadas o extruidas (incluso e stiradas) 
en caliente.  
7228.30.01  En aceros grado herramienta.  1 0  C  
7228.30.99  Las demás.  1 0  C  
7228.40  –  Las demás barras, simplemente forjadas.  
7228.40.01  En aceros grado herramienta.  1 0  C  
7228.40.99  Las demás.  1 0  C  
7228.50  –  Las demás barras, simplemente obtenidas o acabadas en frío.  
7228.50.01  En aceros grado herramienta.  1 0  C  
7228.50.99  Las demás.  1 0  C  
7228.60  –  Las demás barras.  
7228.60.01  En aceros grado herramienta.  1 0  C  
7228.60.99  Las demás.  1 0  C  
7228.70  –  Perfiles.  
7228.70.01  Perfiles.  1 0  C  
7228.80  –  Barras huecas para perforación.  
7228.80.01  Barras huecas para perforación.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1048  
Fracción  Descripción  Tasa base  Categoría  
72.29  Alambre de los demás aceros aleados.  
7229.10  –  De acero rápido.  
7229.10.01  De acero rápido.  1 0  C  
7229.20  –  De acero silicomanganeso.  
7229.20.01  De acero silicomanganeso.  1 0  C  
7229.90  –  Los demás.  
7229.90.01  Revestidos de cobre y tratados o no con boro, con diámetro inf erior 
o igual a 0.8 mm, reconocibles para la fabricación de electrodo s para 
cátodos de encendido de focos, tubos de descarga o tubos de ray os 
catódicos.  10 A  
7229.90.02  De acero grado herramienta.  1 0  C  
7229.90.99  Los demás  1 0  C  
73 MANUFACTURAS DE FUNDICIÓN, DE HIERRO O DE ACERO.  
73.01  Tablestacas de hierro o acero, incluso perforadas o hechas con elementos 
ensamblados; perfiles de hierro o acero obtenidos por soldadura.  
7301.10  –  Tablestacas.  
7301.10.01  Tablestacas.  1 0  C  
7301.20  –  Perfiles.  
7301.20.01  Perfiles.  1 0  C  
73.02  Elementos para vías férreas, de fundición, hierro o acero: carriles (rieles), 
contracarriles (contrarrieles) y cremalleras, agujas, puntas de corazón, 
varillas para mando de agujas y otros elementos para cruce o cambio de 
vías, traviesas (durmientes), bridas, cojinetes, cuñas, placas de asiento, 
placas de unión, placas y tirantes de separación y demás piezas concebidas 
especialmente para la colocación, unión o fijación de carriles (rieles).  
7302.10  –  Carriles (rieles).  
7302.10.01  Cuando se importen para su relaminación por empresas laminador as, 
o para hornos de fundición.  Ex. A  
7302.10.99  Los demás.  1 0  C  
7302.20  –  Traviesas (durmientes).  
7302.20.01  Traviesas (durmientes).  1 0  C  
7302.30  –  Agujas, puntas de corazón, varillas para mando de agujas y otr os elemen­
tos para cruce o cambio de vías.  
7302.30.01  Agujas, puntas de corazón, varillas para mando de agujas y otr os 
elementos para cruce o cambio de vías.  10 C  
7302.40  –  Bridas y placas de asiento.  
7302.40.01  Placas de asiento.  1 5  C  
7302.40.99  Los demás.  1 0  C  
7302.90  –  Los demás.  
7302.90.01  Placas de sujeción y anclas de vía.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1049  
Fracción  Descripción  Tasa base  Categoría  
7302.90.99  Los demás.  1 0  C  
73.03  Tubos y perfiles huecos, de fundición.  
7303.00  Tubos y perfiles huecos, de fundición.  
7303.00.01  Con diámetro exterior inferior o igual a 35 cm.  1 0  C  
7303.00.99  Los demás.  1 0  B +  
73.04  Tubos y perfiles huecos, sin soldadura (sin costura), de hierro o acero.  
7304.10  –  Tubos del tipo de los utilizados en oleoductos o gasoductos.  
7304.10.01  Laminados en caliente, sin recubrimiento u otros trabajos en s u 
superficie, con diámetro exterior igual o superior a 20 mm sin exce­
der 460 mm, con espesor de pared igual o superior a 2.80 mm sin  
exceder de 35.4 mm, con extremos lisos, biselados, recalcados y /o 
con rosca y cople.  15 C  
7304.10.02  De acero al carbono, estirados en frío, con diámetro superior a 
120 mm.  10 C  
7304.10.03  Tubos semiterminados o esbozos de cualquier tipo de acero, cuy o 
diámetro exterior sea de 38.1 o 57.7 mm, o de aceros aleados cu yo 
diámetro exterior sea de 82.5, 95 o 127 mm, con tolerancia de ±  1  %  
en ambos casos, para uso exclusivo de empresas fabricantes de t u­
bería estirada en frío.  10 C  
7304.10.99  Los demás.  1 5  C  
– Tubos de entubación («casing») o de producción («tubing») y tu bos de 
perforación, del tipo de los utilizados para la extracción de p etróleo o gas:  
7304.21  –  –  Tubos de perforación.  
7304.21.01  De acero al carbono, estirados en frío, con diámetro superior a 
120 mm.  10 C  
7304.21.02  Con diámetro exterior inferior o igual a 35.6 mm y espesor de pared 
igual o superior 3.3 sin exceder de 3.5 mm, con recalcado exter ior. 10 C  
7304.21.03  Tubos semiterminados o esbozos de cualquier tipo de acero, cuy o 
diámetro exterior sea de 38.1 o 57.7 mm, o de aceros aleados cu yo 
diámetro exterior sea de 82.5, 95 o 127 mm, con tolerancia de ±  1  %  
en ambos casos, para uso exclusivo de empresas fabricantes de t u­
bería estirada en frío.  10 C  
7304.21.99  Los demás.  1 5  C  
7304.29  –  –  Los demás.  
7304.29.01  De acero al carbono, estirados en frío, con diámetro superior a 
120 mm.  10 C  
7304.29.02  Tubos semiterminados o esbozos de cualquier tipo de acero, cuy o 
diámetro exterior sea de 38.1 o 57.7 mm, o de aceros aleados cu yo 
diámetro exterior sea de 82.5, 95 o 127 mm, con tolerancia de ±  1  %  
en ambos casos, para uso exclusivo de empresas fabricantes de t u­
bería estirada en frío.  10 C  
7304.29.99  Los demás.  1 5  C  
– Los demás, de sección circular, de hierro o acero sin alear:  
7304.31  –  –  Estirados o laminados en frío.  
7304.31.01  De acero al carbono, sin recubrimiento u otros trabajos de sup erficie, 
con diámetro exterior igual o superior a 6 mm sin exceder de 
120 mm y espesor de pared igual o superior a 0.5 mm sin exceder  
de 7.5 mm.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1050  
Fracción  Descripción  Tasa base  Categoría  
7304.31.02  Barras huecas, con diámetro exterior superior a 30 mm sin exce der 
de 50 mm, así como las mayores de 300 mm.  10 C  
7304.31.03  Con diámetro exterior superior a 50 mm sin exceder de 300 mm y  
diámetro interior hasta 36 mm.  10 C  
7304.31.04  Serpentines.  1 5  A  
7304.31.05  Tubos aletados o con birlos.  1 5  B +  
7304.31.06  De acero al carbono, con diámetro superior a 120 mm.  1 0  C  
7304.31.07  Conducciones forzadas, incluso con zunchos, del tipo utilizado  en 
instalaciones hidroeléctricas.  10 B +  
7304.31.08  Tubos de sondeo.  1 0  C  
7304.31.09  Tubos semiterminados o esbozos, cuyo diámetro exterior sea de 38.1 
o 57.7 mm, con tolerancia de ± 1 %, para uso exclusivo de empre sas 
fabricantes de tubería.  10 C  
7304.31.99  Los demás.  1 5  C  
7304.39  –  –  Los demás.  
7304.39.01  «Barras huecas», con diámetro exterior superior a 30 mm sin ex ceder 
de 50 mm así como las mayores de 300 mm.  10 B +  
7304.39.02  Con diámetro exterior superior a 50 mm sin exceder de 300 mm y  
diámetro interior hasta 36 mm.  10 B +  
7304.39.03  Serpentines.  1 5  A  
7304.39.04  Laminados en caliente, sin recubrimiento u otros trabajos de s uper­
ficie, con diámetro exterior igual o superior a 20 mm sin exced er de 
460 mm, con espesor de pared igual o superior a 2.8 mm sin exce der 
de 35.4 mm con extremos lisos, biselados, recalcados y/o con ro sca y 
cople.  15 C  
7304.39.99  Los demás.  1 5  C  
– Los demás, de sección circular, de acero inoxidable:  
7304.41  –  –  Estirados o laminados en frío.  
7304.41.01  Serpentines.  1 5  A  
7304.41.02  De diámetro exterior inferior a 19 mm.  1 0  A  
7304.41.99  Los demás.  1 0  A  
7304.49  –  –  Los demás.  
7304.49.01  Serpentines.  1 5  A  
7304.49.99  Los demás.  1 0  A  
– Los demás, de sección circular, de los demás aceros aleados:  
7304.51  –  –  Estirados o laminados en frío.  
7304.51.01  Sin recubrimiento u otros trabajos de superficie con diámetro exterior 
igual o superior a 10 mm sin exceder de 120 mm, y espesor de pa red 
igual o superior a 0.5 mm, sin exceder de 7.5 mm.  10 C  
7304.51.02  «Barras huecas» con diámetro exterior superior a 30 mm sin exc eder 
de 50 mm así como las mayores de 300 mm.  10 B +  
7304.51.03  Con diámetro exterior superior a 50 mm, sin exceder de 300 mm y 
diámetro interior hasta 36 mm.  10 B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1051  
Fracción  Descripción  Tasa base  Categoría  
7304.51.04  Serpentines.  1 5  A  
7304.51.05  Tubos aletados o con birlos.  1 5  C  
7304.51.06  Tubos de aleación 521.00 (NOM-B-325).  Ex.  A  
7304.51.07  Tubería para calderas, según normas NOM-B-194 (ASME o ASTM- 
213) y NOM-B-181 (ASME o ASTM-335) excepto las series T2, 
T11, T12, T22, P1, P2, P11 y P22.  10 B +  
7304.51.08  Reconocibles para naves aéreas.  1 0  A  
7304.51.09  Conducciones forzadas, incluso con zunchos, del tipo utilizado  en 
instalaciones hidroeléctricas.  10 A  
7304.51.10  Tubos semiterminados o esbozos de cualquier tipo de acero, cuy o 
diámetro exterior sea de 38.1 o 57.7 mm, o de aceros aleados cu yo 
diámetro exterior sea de 82.5, 95 o 127 mm, con tolerancia de ±  1 % 
en ambos casos, para uso exclusivo de empresas fabricantes de t u­
bería.  10 C  
7304.51.99  Los demás.  1 5  C  
7304.59  –  –  Los demás.  
7304.59.01  Laminados en caliente, sin recubrimientos u otros trabajos de super­
ficie, con diámetro exterior igual o superior a 20 mm, sin exce der de 
460 mm con espesor de pared igual o superior a 2.80 mm, sin exc e­
der de 35.4 mm, con extremos lisos, biselados, recalcados y/o c on 
rosca y cople.  Ex. A  
7304.59.99  Los demás.  1 5  C  
7304.90  –  Los demás.  
7304.90.99  Los demás.  1 5  C  
73.05  Los demás tubos (por ejemplo: soldados o remachados) de secciones cir ­
culares con diámetro exterior superior a 406.4 mm, de hierro o acero.  
– Tubos del tipo de los utilizados en oleoductos o gasoductos:  
7305.11  –  –  Soldados longitudinalmente con arco sumergido.  
7305.11.01  Con espesor de pared inferior a 50.8 mm.  1 5  C  
7305.11.99  Los demás.  1 0  C  
7305.12  –  –  Los demás, soldados longitudinalmente.  
7305.12.01  Con espesor de pared inferior a 50.8 mm.  1 5  C  
7305.12.99  Los demás.  1 0  C  
7305.19  –  –  Los demás.  
7305.19.01  Con espesor de pared inferior a 50.8 mm.  1 5  C  
7305.19.99  Los demás.  1 0  C  
7305.20  –  Tubos de entubación («casing») del tipo de los utilizados para  la extrac­
ción de petróleo o gas.  
7305.20.01  Con espesor de pared inferior a 50.8 mm.  1 5  C  
7305.20.99  Los demás.  1 0  C  
– Los demás, soldados:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1052  
Fracción  Descripción  Tasa base  Categoría  
7305.31  –  –  Soldados longitudinalmente.  
7305.31.01  Galvanizados.  1 5  C  
7305.31.02  De acero inoxidable con diámetro exterior superior a 1,220 mm.  1 0  B +  
7305.31.03  Tubos aletados o con birlos.  1 5  C  
7305.31.04  Con paredes ranuradas de cualquier tipo o forma, aun cuando se  
presenten con recubrimientos anticorrosivos.  15 C  
7305.31.05  Con espesor de pared superior a 50.8 mm.  1 0  B +  
7305.31.06  Conducciones forzadas de acero, incluso con zunchos del tipo u tili­
zado en instalaciones hidroeléctricas.  10 C  
7305.31.99  Los demás.  1 5  C  
7305.39  –  –  Los demás.  
7305.39.01  Galvanizados.  1 5  C  
7305.39.02  De acero inoxidable con diámetro exterior superior a 1,220 mm.  1 0  B +  
7305.39.03  Tubos aletados o con birlos.  1 5  C  
7305.39.04  Con espesor de pared superior a 50.8 mm.  1 0  B +  
7305.39.05  Conducciones forzadas de acero, incluso con zunchos del tipo u tili­
zado en instalaciones hidroeléctricas.  10 C  
7305.39.99  Los demás.  1 5  C  
7305.90  –  Los demás.  
7305.90.01  Con espesor de pared superior a 50.8 mm.  1 0  B +  
7305.90.99  Los demás.  1 5  C  
73.06  Los demás tubos y perfiles huecos (por ejemplo: soldados, remachados, 
grapados o con los bordes simplemente aproximados), de hierro o acero.  
7306.10  –  Tubos del tipo de los utilizados en oleoductos o gasoductos.  
7306.10.01  Tubos del tipo de los utilizados en oleoductos o gasoductos.  1 5  C  
7306.20  –  Tubos de entubación («casing») o de producción («tubing»), del  tipo de 
los utilizados para la extracción de petróleo o gas.  
7306.20.01  Tubos de entubación («casing») o de producción («tubing»), del  tipo 
de los utilizados para la extracción de petróleo o gas.  15 C  
7306.30  –  Los demás, soldados, de sección circular, de hierro o acero si n alear.  
7306.30.01  Galvanizados.  1 5  C  
7306.30.99  Los demás.  1 5  C  
7306.40  –  Los demás, soldados, de sección circular, de acero inoxidable.  
7306.40.99  Los demás, soldados, de sección circular, de acero inoxidable.  1 5  C  
7306.50  –  Los demás, soldados, de sección circular, de los demás aceros aleados.  
7306.50.01  De hierro o acero, cobrizados, de doble pared soldados por fus ión 
(proceso «brazing») con o sin recubrimiento anticorrosivo.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1053  
Fracción  Descripción  Tasa base  Categoría  
7306.50.99  Los demás.  1 5  C  
7306.60  –  Los demás, soldados, excepto los de sección circular.  
7306.60.99  Los demás, soldados, excepto los de sección circular.  1 5  C  
7306.90  –  Los demás.  
7306.90.99  Los demás.  1 5  C  
73.07  Accesorios de tubería (por ejemplo: empalmes (racores), codos, manguitos), 
de fundición, hierro o acero.  
– Moldeados:  
7307.11  –  –  De fundición no maleable.  
7307.11.01  Recubiertos interiormente de resinas térmicamente estabilizada s. 1 0  C  
7307.11.99  Los demás.  1 5  C  
7307.19  –  –  Los demás.  
7307.19.01  De diámetro interior superior a 5 cm y longitud igual o inferi or a 
30 cm con dispositivos de cierre hermético constituido por un r esorte 
y una empaquetadura de caucho, reconocibles como concebidos ex­
clusivamente para riego por aspersión, excepto lo comprendido e n la 
fracción 7307.19.04.  15 C  
7307.19.02  Sin recubrimiento.  1 5  C  
7307.19.03  Con recubrimiento metálico.  1 5  C  
7307.19.04  Boquillas o espreas.  1 5  C  
7307.19.05  Recubiertos interiormente de resinas térmicamente estabilizada s. 1 0  C  
7307.19.06  Uniones radiales de acero fundido (conexiones de boca), aun cu ando 
estén estañadas o galvanizadas.  15 C  
7307.19.99  Los demás.  1 5  C  
– Los demás, de acero inoxidable:  
7307.21  –  –  Bridas.  
7307.21.01  Bridas.  1 5  C  
7307.22  –  –  Codos, curvas y manguitos, roscados.  
7307.22.01  De sección transversal superior a 10.16 cm.  Ex.  A  
7307.22.99  Los demás.  1 5  C  
7307.23  –  –  Accesorios para soldar a tope.  
7307.23.01  Mangas o sillas sin rosca.  1 5  C  
7307.23.99  Los demás.  1 5  C  
7307.29  –  –  Los demás.  
7307.29.99  Los demás.  1 5  C  
– Los demás:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1054  
Fracción  Descripción  Tasa base  Categoría  
7307.91  –  –  Bridas.  
7307.91.01  Bridas.  1 5  C  
7307.92  –  –  Codos, curvas y manguitos, roscados.  
7307.92.01  Recubiertos interiormente de resinas térmicamente estabilizada s. 1 0  C  
7307.92.99  Los demás.  1 5  C  
7307.93  –  –  Accesorios para soldar a tope.  
7307.93.01  Accesorios para soldar a tope.  1 5  C  
7307.99  –  –  Los demás.  
7307.99.01  De diámetro interior superior a 5 cm y longitud igual o inferi or a 
30 cm con dispositivos de cierre hermético constituido por un r esorte 
y una empaquetadura de caucho, reconocibles como concebidos ex­
clusivamente para riego por aspersión excepto lo comprendido en  la 
fracción 7307.99.04.  15 C  
7307.99.02  Sin recubrimientos.  1 5  C  
7307.99.03  Con recubrimientos metálicos.  1 5  C  
7307.99.04  Boquillas o espreas.  1 5  C  
7307.99.05  Recubrimientos interiormente de resinas térmicamente estabiliz adas.  1 0  C  
7307.99.99  Los demás.  1 5  C  
73.08  Construcciones y sus partes (por ejemplo: puentes y sus partes, compuertas 
de esclusas, torres, castilletes, pilares, columnas, armazones para techum ­
bre, techados, puertas y ventanas y sus marcos, bastidores y umbrales, 
cortinas de cierre, balaustradas), de fundición, hierro o acero, excepto 
las construcciones prefabricadas de la partida  94.06 ; chapas, barras, per ­
files, tubos y similares, de fundición, hierro o acero, preparados para la 
construcción.  
7308.10  –  Puentes y sus partes.  
7308.10.01  Puentes y sus partes.  1 5  C  
7308.20  –  Torres y castilletes.  
7308.20.01  Torres y castilletes.  1 5  C  
7308.30  –  Puertas, ventanas y sus marcos, bastidores y umbrales.  
7308.30.01  Puertas, ventanas y sus marcos.  2 0  C  
7308.30.99  Los demás.  1 5  C  
7308.40  –  Material de andamiaje, encofrado, apeo o apuntalamiento.  
7308.40.01  Material de andamiaje, encofrado, apeo o apuntalamiento.  1 5  C  
7308.90  –  Los demás.  
7308.90.01  Barandales, balcones, escaleras, marcos o contramarcos.  2 0  C  
7308.90.02  Estructuras desarmadas consistentes en armaduras, columnas y s us 
placas de asiento, mensulas, planchas de unión tensores y tiran tes, 
aun cuando se presenten con tuercas y demás partes para la cons ­
trucción.  15 C  
7308.90.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1055  
Fracción  Descripción  Tasa base  Categoría  
73.09  Depósitos, cisternas, cubas y recipientes similares para cualquier materia 
(excepto gas comprimido o licuado), de fundición, hierro o acero, de ca ­
pacidad superior a 300 l, sin dispositivos mecánicos ni térmicos, incluso 
con revestimiento interior o calorífugo.  
7309.00  Depósitos, cisternas, cubas y recipientes similares para cualq uier materia 
(excepto gas comprimido o licuado), de fundición, hierro o acer o, de capa­
cidad superior a 300 l, sin dispositivos mecánicos ni térmicos,  incluso con 
revestimiento interior o calorífugo.  
7309.00.01  Esmaltados, vidriados o cubiertos con resinas sintéticas.  1 5  C  
7309.00.02  Tambores de acero al carbono, recubiertos interiormente con ma terias 
plásticas artificiales, con espesor de pared igual o superior a  1.5 mm.  15 C  
7309.00.03  Barriles o tambores, excepto lo comprendido en las fracciones 
7309.00.01 y 02.  15 C  
7309.00.99  Los demás.  1 5  C  
73.10  Depósitos, barriles, tambores, bidones, latas o botes, cajas y recipientes 
similares, para cualquier materia (excepto gas comprimido o licuado), de 
fundición, hierro o acero, de capacidad inferior o igual a 300 l, sin dispo ­
sitivos mecánicos ni térmicos, incluso con revestimiento interior o calorí ­
fugo.  
7310.10  –  De capacidad superior o igual a 50 l.  
7310.10.01  Barriles o tambores, excepto lo comprendido en las fracciones 
7310.10.02 y 03.  15 C  
7310.10.02  Tambores estañados eletrolíticamente en su interior, con capac idad 
superior a 200 l.  15 C  
7310.10.03  Barriles de acero inoxidable reconocibles como concebidos excl usi­
vamente para cerveza.  Ex. A  
7310.10.99  Los demás.  1 5  C  
– De capacidad inferior a 50 l:  
7310.21  –  –  Latas o botes para cerrar por soldadura o rebordeado.  
7310.21.01  Latas o botes para cerrar por soldadura o rebordeado.  1 5  C  
7310.29  –  –  Los demás.  
7310.29.01  Barriles o tambores, excepto lo comprendido en la fracción 
7310.29.05.  15 C  
7310.29.02  Envases de hojalata y/o de lámina cromada.  1 0  C  
7310.29.03  Reconocibles como concebidos exclusivamente para el transporte  y  
conservación de semen y las demás muestras biológicas.  10 A  
7310.29.04  Cilíndricos, con tapa, recubiertos interiormente con barniz fe nólico, 
con diámetro interior igual o superior a 280 sin exceder de 290  mm, 
altura igual o superior a 310 sin exceder de 330 mm, asa de ala mbre 
con asidera de plástico y arandela de caucho para cierre a pres ión. 15 C  
7310.29.05  Barriles de acero inoxidable reconocibles como concebidos excl usi­
vamente para cerveza.  Ex. A  
7310.29.99  Los demás.  1 5  C  
73.11  Recipientes para gas comprimido o licuado, de fundición, hierro o acero.  
7311.00  Recipientes para gas comprimido o licuado, de fundición, hierr o o acero.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1056  
Fracción  Descripción  Tasa base  Categoría  
7311.00.01  Cilíndricos, concebidos para resistir presiones superiores a 
5.25 kg/cm  2 , excepto lo comprendido en la fracción 7311.00.02.  15 C  
7311.00.02  Cilíndricos, fabricados a partir de tubo sin costura, concebid os para 
resistir presiones superiores a 5.25 kg/cm  2 , con capacidad volumé­
trica superior a 100 l.  10 A  
7311.00.03  Cilíndricos, de acero, con diámetro exterior de 690 mm espesor  de 
pared igual o superior a 1.7 mm y capacidad volumétrica de 200 a 
230 l, con o sin fusibles metálicos para aliviar la presión, y válvulas 
de carga y descarga, reconocibles como concebidos exclusivament e 
para contener óxido de etileno.  10 A  
7311.00.04  Recipientes esferoidales de diámetro inferior a 150 mm.  1 0  A  
7311.00.99  Los demás.  1 5  A  
73.12  Cables, trenzas, eslingas y artículos similares, de hierro o acero, sin aislar 
para electricidad.  
7312.10  –  Cables.  
7312.10.01  Galvanizados, con diámetro mayor de 4 mm, constituidos por más  de 
5 alambres y con núcleos sin torcer de la misma materia.  15 C  
7312.10.02  De acero sin galvanizar, cubierto por una capa de alambres aco plados 
de perfil «Z», con diámetro inferior o igual a 60 mm.  10 C  
7312.10.03  Cable flexible (cable Bowden) constituido por alambres de acer o 
cobrizado enrollado en espiral sobre alma del mismo material, c on 
diámetro inferior o igual a 5 mm.  10 C  
7312.10.04  De acero latonado, reconocibles exclusivamente para la fabrica ción 
de neumáticos.  Ex. A  
7312.10.05  De acero sin recubrimiento, con o sin lubricación.  1 5  C  
7312.10.99  Los demás.  1 0  C  
7312.90  –  Los demás.  
7312.90.99  Los demás.  1 0  C  
73.13  Alambre de púas, de hierro o acero; alambre (simple o doble) y fleje, 
torcidos, incluso con púas, de hierro o acero, del tipo utilizado para cercar.  
7313.00  Alambre de púas, de hierro o acero; alambre (simple o doble) y  fleje, 
torcidos, incluso con púas, de hierro o acero, del tipo utiliza do para cercar.  
7313.00.01  Alambre de púas, de hierro o acero; alambre (simple o doble) y  fleje, 
torcidos, incluso con púas, de hierro o acero, del tipo utiliza do para 
cercar.  15 C  
73.14  Telas metálicas (incluidas las continuas o sin fin), redes y rejas, de alambre 
de hierro o acero; chapas y tiras, extendidas (desplegadas), de hierro o 
acero.  
– Telas metálicas tejidas:  
7314.12  –  –  Telas metálicas continuas o sin fin, de acero inoxidable, para  máquinas.  
7314.12.01  Telas metálicas continuas o sin fin, de acero inoxidable, para  máqui­
nas. 15 C  
7314.13  –  –  Las demás telas metálicas continuas o sin fin, para máquinas.  
7314.13.01  De anchura inferior o igual a 50 mm.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1057  
Fracción  Descripción  Tasa base  Categoría  
7314.13.02  De alambres de sección circular, excepto lo comprendido en la frac­
ción 7314.13.01.  15 C  
7314.13.99  Los demás.  1 5  C  
7314.14  –  –  Las demás telas metálicas tejidas, de acero inoxidable.  
7314.14.99  Las demás telas metálicas tejidas, de acero inoxidable.  1 5  C  
7314.19  –  –  Las demás.  
7314.19.01  De anchura inferior o igual a 50 mm.  1 5  C  
7314.19.02  De alambres de sección circular, excepto lo comprendido en la frac­
ción 7314.19.01.  15 C  
7314.19.99  Los demás.  1 5  C  
7314.20  –  Redes y rejas, soldadas en los puntos de cruce, de alambre cuy a mayor 
dimensión de la sección transversal sea superior o igual a 3 mm  y con 
malla de superficie superior o igual a 100 cm  2 . 
7314.20.01  Redes y rejas, soldadas en los puntos de cruce, de alambre cuy a 
mayor dimensión de la sección transversal sea superior o igual a 
3 mm y con mallas de superficie superior o igual a 100 cm  2 . 15 C  
– Las demás redes y rejas, soldadas en los puntos de cruce:  
7314.31  –  –  Cincadas.  
7314.31.01  Cincadas.  1 5  C  
7314.39  –  –  Las demás.  
7314.39.99  Las demás.  1 5  C  
– Las demás telas metálicas, redes y rejas:  
7314.41  –  –  Cincadas.  
7314.41.01  Cincadas.  1 5  C  
7314.42  –  –  Revestidas de plástico.  
7314.42.01  Revestidos de plástico.  1 5  C  
7314.49  –  –  Las demás.  
7314.49.99  Las demás.  1 5  C  
7314.50  –  Chapas y tiras, extendidas (desplegadas).  
7314.50.01  Chapas y tiras, extendidas (desplegadas).  1 5  C  
73.15  Cadenas y sus partes, de fundición, hierro o acero.  
– Cadenas de eslabones articulados y sus partes:  
7315.11  –  –  Cadenas de rodillos.  
7315.11.01  De peso superior a 15 kg/m, excepto lo comprendido en la fracc ión 
7315.11.03.  15 C  
7315.11.02  Reconocibles para naves aéreas.  1 0  A  
7315.11.03  Para transmisión de movimiento.  1 5  C  
7315.11.04  De distribución (silenciosas) para uso automotriz.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1058  
Fracción  Descripción  Tasa base  Categoría  
7315.11.05  De peso inferior a 15 kg/m, excepto lo comprendido en la fracc ión 
7315.11.03.  15 C  
7315.11.99  Las demás.  1 0  C  
7315.12  –  –  Las demás cadenas.  
7315.12.01  Para transmisión de movimiento.  1 5  C  
7315.12.02  De cilindro tirante, para carros de ferrocarril.  1 0  C  
7315.12.99  Las demás.  1 0  C  
7315.19  –  –  Partes.  
7315.19.01  Reconocibles como concebidas para las cadenas de transmisión d e 
movimiento, excepto lo comprendido en la fracción 7315.19.03.  15 C  
7315.19.02  Eslabones, excepto lo comprendido en la fracción 7315.19.03.  1 5  C  
7315.19.03  Eslabones para cadenas de rodillos, utilizadas en tractores de  oruga 
para transmisión de movimiento.  10 C  
7315.19.99  Las demás.  1 0  C  
7315.20  –  Cadenas antideslizantes.  
7315.20.01  Cadenas antideslizantes.  1 0  C  
– Las demás cadenas:  
7315.81  –  –  Cadenas de eslabones con contrete (travesaño).  
7315.81.01  Con terminales o accesorios de enganche.  1 5  C  
7315.81.02  De peso superior a 15 kg/m, excepto lo comprendido en la fracc ión 
7315.81.01.  15 C  
7315.81.99  Las demás.  1 5  C  
7315.82  –  –  Las demás cadenas, de eslabones soldados.  
7315.82.01  Con terminales o accesorios de enganche.  1 5  C  
7315.82.02  De peso inferior a 15 kg/m, excepto lo comprendido en la fracc ión 
7315.82.01.  15 C  
7315.82.99  Las demás.  1 0  C  
7315.89  –  –  Las demás.  
7315.89.01  Troqueladas, sin pernos o remaches, para máquinas sembradoras o 
abonadoras.  10 C  
7315.89.02  De peso inferior a 15 kg/m, excepto lo comprendido en la fracc ión 
7315.89.01.  15 C  
7315.89.99  Las demás.  1 0  C  
7315.90  –  Las demás partes.  
7315.90.99  Las demás partes.  1 5  C  
73.16  Anclas, rezones y sus partes, de fundición, hierro o acero.  
7316.00  Anclas, rezones y sus partes, de fundición, hierro o acero.  
7316.00.01  Anclas, rezones y sus partes, de fundición, hierro o acero.  1 5  C  
73.17  Puntas, clavos, chinchetas (chinches), grapas apuntadas, onduladas o bise ­
ladas, y artículos similares, de fundición, hierro o acero, incluso con ca ­
beza de otras materias, excepto de cabeza de cobre.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1059  
Fracción  Descripción  Tasa base  Categoría  
7317.00  Puntas, clavos, chinchetas (chinches), grapas apuntadas, ondul adas o bise­
ladas, y artículos similares, de fundición, hierro o acero, inc luso con cabeza 
de otras materias, excepto de cabeza de cobre.  
7317.00.01  Clavos para herrar.  1 5  C  
7317.00.02  Púas o dientes para cardar.  1 0  C  
7317.00.03  Placas con puntas en una de sus superficies, para ensamblar pi ezas 
de madera.  10 C  
7317.00.04  Puntas o escarpias puntiagudas, reconocibles como concebidas e x­
clusivamente para preparar (raspar) llantas para su vulcanizaci ón. 10 C  
7317.00.99  Los demás.  1 5  C  
73.18  Tornillos, pernos, tuercas, tirafondos, escarpias roscadas, remaches, pasa ­
dores, clavijas, chavetas, arandelas [incluidas las arandelas de muelle 
(resorte)] y artículos similares, de fundición, hierro o acero.  
– Artículos roscados:  
7318.11  –  –  Tirafondos.  
7318.11.01  Tirafondos.  1 5  C  
7318.12  –  –  Los demás tornillos para madera.  
7318.12.99  Los demás tornillos para madera.  1 5  C  
7318.13  –  –  Escarpias y armellas, roscadas.  
7318.13.01  Escarpias y armellas, roscadas.  1 5  C  
7318.14  –  –  Tornillos taladradores.  
7318.14.01  Tornillos taladradores.  1 5  C  
7318.15  –  –  Los demás tornillos y pernos, incluso con sus tuercas y arande las. 
7318.15.01  Reconocibles para naves aéreas.  1 0  A  
7318.15.02  Pernos de anclaje o de cimiento.  1 0  C  
7318.15.99  Los demás.  1 5  C  
7318.16  –  –  Tuercas.  
7318.16.01  Reconocibles para naves aéreas.  1 0  A  
7318.16.02  De acero inoxidable.  1 5  C  
7318.16.99  Los demás.  1 5  C  
7318.19  –  –  Los demás.  
7318.19.01  Reconocibles para naves aéreas.  1 0  A  
7318.19.02  Arandelas de retén.  1 0  C  
7318.19.99  Los demás.  1 5  C  
– Artículos sin rosca:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1060  
Fracción  Descripción  Tasa base  Categoría  
7318.21  –  –  Arandelas de muelle (resorte) y las demás de seguridad.  
7318.21.01  Reconocibles para naves aéreas.  1 0  A  
7318.21.99  Las demás.  1 5  C  
7318.22  –  –  Las demás arandelas.  
7318.22.01  Reconocibles para naves aéreas.  1 0  A  
7318.22.99  Las demás.  1 5  C  
7318.23  –  –  Remaches.  
7318.23.01  Reconocibles para naves aéreas.  1 0  A  
7318.23.99  Los demás.  1 5  C  
7318.24  –  –  Pasadores, clavijas y chavetas.  
7318.24.01  Chavetas o pasadores.  1 0  C  
7318.24.02  Reconocibles para naves aéreas.  1 0  A  
7318.24.99  Los demás.  1 5  C  
7318.29  –  –  Los demás.  
7318.29.01  Reconocibles para naves aéreas.  1 0  A  
7318.29.99  Los demás.  1 5  C  
73.19  Agujas de coser, de tejer, pasacintas, agujas de ganchillo (croché), punzo ­
nes para bordar y artículos similares, de uso manual, de hierro o acero; 
alfileres de gancho (imperdibles) y demás alfileres de hierro o acero, no 
expresados ni comprendidos en otra parte.  
7319.10  –  Agujas de coser, zurcir o bordar.  
7319.10.01  Agujas de coser, zurcir o bordar.  1 0  A  
7319.20  –  Alfileres de gancho (imperdibles).  
7319.20.01  Alfileres de gancho (imperdibles).  1 5  C  
7319.30  –  Los demás alfileres.  
7319.30.99  Los demás alfileres.  1 5  C  
7319.90  –  Los demás.  
7319.90.99  Los demás.  1 5  C  
73.20  Muelles (resortes), ballestas y sus hojas, de hierro o acero.  
7320.10  –  Ballestas y sus hojas.  
7320.10.01  Reconocibles para naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1061  
Fracción  Descripción  Tasa base  Categoría  
7320.10.99  Los demás.  1 5  C  
7320.20  –  Muelles (resortes) helicoidales.  
7320.20.01  Con peso unitario inferior o igual a 30 g.  1 0  C  
7320.20.02  Reconocibles para naves aéreas.  1 0  C  
7320.20.03  Con peso unitario superior a 30 g, excepto para suspensión aut omo­
triz. 10 C  
7320.20.04  Con peso unitario igual o superior a 2 kg, sin exceder de 20 k g, 
reconocibles para suspensión de uso automotriz.  10 C  
7320.20.99  Los demás.  1 5  C  
7320.90  –  Los demás.  
7320.90.01  Reconocibles para naves aéreas.  1 0  A  
7320.90.02  Reconocibles como concebidos exclusivamente para platinos.  1 0  C  
7320.90.03  Para acoplamientos flexibles.  1 0  C  
7320.90.99  Los demás.  1 5  C  
73.21  Estufas, calderas con hogar, cocinas (incluidas las que puedan utilizarse 
accesoriamente para calefacción central), parrillas (barbacoas), braseros, 
hornillos de gas, calientaplatos y aparatos no eléctricos similares, de uso 
doméstico, y sus partes,de fundición, hierro o acero.  
– Aparatos de cocción y calientaplatos:  
7321.11  –  –  De combustibles gaseosos, o de gas y otros combustibles.  
7321.11.01  Cocinas que consuman combustibles gaseosos.  2 0  C  
7321.11.02  Las demás estufas o cocinas, excepto portátiles.  2 0  C  
7321.11.99  Los demás.  2 0  C  
7321.12  –  –  De combustibles líquidos.  
7321.12.01  De combustibles líquidos.  2 0  C  
7321.13  –  –  De combustibles sólidos.  
7321.13.01  De combustibles sólidos.  2 0  C  
– Los demás aparatos:  
7321.81  –  –  De combustibles gaseosos, o de gas y otros combustibles.  
7321.81.01  Estufas o caloríferos.  2 0  C  
7321.81.99  Los demás.  2 0  C  
7321.82  –  –  De combustibles líquidos.  
7321.82.01  Estufas o caloríferos.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1062  
Fracción  Descripción  Tasa base  Categoría  
7321.82.99  Los demás.  2 0  C  
7321.83  –  –  De combustibles sólidos.  
7321.83.01  De combustibles sólidos.  2 0  C  
7321.90  –  Partes.  
7321.90.01  Rosticeros accionados por motor eléctrico, reconocibles como c on­
cebidos exclusivamente para cocinas de uso doméstico.  20 C  
7321.90.02  Reconocibles como concebidas exclusivamente para cocinas que c on­
suman combustibles gaseosos, excepto lo comprendido en las frac ­
ciones 7321.90.01 y 03.  15 C  
7321.90.03  Quemadores troquelados o estampados, de lámina de acero, recon o­
cibles como concebidos exclusivamente para cocinas y/o hornos q ue 
consuman combustibles gaseosos.  15 C  
7321.90.04  Esparcidores de flama y galerías, reconocibles como concebidos  ex­
clusivamente para estufas o caloríferos portátiles, que consuma n pe­
tróleo.  10 C  
7321.90.05  Cámaras de cocción, incluso sin ensamblar, reconocibles como c on­
cebidas exclusivamente para lo comprendido en la fracción 
7321.11.02.  15 C  
7321.90.06  Panel superior con o sin controles, con o sin quemadores, reco noci­
bles como concebidos exclusivamente para lo comprendido en la 
fracción 7321.11.02.  15 C  
7321.90.07  Ensambles de puertas, que incorporen más de uno de los siguien tes 
componentes: paredes interiores, paredes exteriores, ventana, a isla­
miento, reconocibles como concebidos exclusivamente para lo com ­
prendido en la fracción 7321.11.02.  15 C  
7321.90.99  Los demás.  1 5  C  
73.22  Radiadores para calefacción central, de calentamiento no eléctrico, y sus 
partes, de fundición, hierro o acero; generadores y distribuidores de aire 
caliente (incluidos los distribuidores que puedan funcionar también como 
distribuidores de aire fresco o acondicionado), de calentamiento no eléc ­
trico, que lleven un ventilador o un soplador con motor, y sus partes, de 
fundición, hierro o acero.  
– Radiadores y sus partes:  
7322.11  –  –  De fundición.  
7322.11.01  Radiadores.  2 0  C  
7322.11.99  Los demás.  2 0  C  
7322.19  –  Los demas.  
7322.19.01  Para naves aéreas.  1 0  A  
7322.19.99  Los demás.  2 0  C  
7322.90  –  Los demás.  
7322.90.01  Reconocibles para naves aéreas, incluidas sus partes.  1 0  A  
7322.90.99  Los demás.  2 0  C  
73.23  Artículos de uso doméstico y sus partes, de fundición, hierro o acero; lana 
de hierro o acero; esponjas, estropajos, guantes y artículos similares para 
fregar, lustrar o usos análogos, de hierro o acero.  
7323.10  –  Lana de hierro o acero; esponjas, estropajos, guantes y artícu los similares 
para fregar, lustrar o usos análogos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1063  
Fracción  Descripción  Tasa base  Categoría  
7323.10.01  Lana de hierro o de acero; esponjas estropajos, guantes y artí culos 
similares para fregar, lustrar o usos análogos.  20 C  
– Los demás:  
7323.91  –  –  De fundición, sin esmaltar.  
7323.91.01  Moldes.  2 0  C  
7323.91.02  Partes.  2 0  C  
7323.91.99  Los demás.  2 0  C  
7323.92  –  –  De fundición, esmaltados.  
7323.92.01  Moldes.  2 0  C  
7323.92.02  Artículos de cocina.  2 0  C  
7323.92.03  Partes.  2 0  C  
7323.92.99  Los demás.  2 0  C  
7323.93  –  –  De acero inoxidable.  
7323.93.01  Moldes.  2 0  A  
7323.93.02  Distribuidores de toallas.  2 0  C  
7323.93.03  Sifones automáticos (botellas para agua gaseosa).  2 0  C  
7323.93.04  Partes.  2 0  C  
7323.93.99  Los demás.  2 0  C  
7323.94  –  –  De hierro o acero, esmaltados.  
7323.94.01  Moldes.  2 0  C  
7323.94.02  Distribuidores de toallas.  2 0  C  
7323.94.03  Artículos de cocina.  2 0  C  
7323.94.04  Partes.  2 0  C  
7323.94.99  Los demás.  2 0  C  
7323.99  –  –  Los demás.  
7323.99.99  Los demás.  2 0  C  
73.24  Artículos de higiene o tocador, y sus partes, de fundición, hierro o acero.  
7324.10  –  Fregaderos (piletas de lavar) y lavabos, de acero inoxidable.  
7324.10.01  Fregaderos (piletas de lavar) y lavabos, de acero inoxidable.  2 0  C  
– Bañeras:  
7324.21  –  –  De fundición, incluso esmaltadas.  
7324.21.01  De fundición, incluso esmaltadas.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1064  
Fracción  Descripción  Tasa base  Categoría  
7324.29  –  –  Las demás.  
7324.29.99  Las demás.  2 0  C  
7324.90  –  Los demás, incluidas las partes.  
7324.90.01  Distribuidores de toallas.  2 0  C  
7324.90.02  Comodos, urinales o riñoneras.  2 0  C  
7324.90.03  Partes.  2 0  C  
7324.90.99  Los demás.  2 0  C  
73.25  Las demás manufacturas moldeadas de fundición, hierro o acero.  
7325.10  –  De fundición no maleable.  
7325.10.01  Retortas.  1 0  C  
7325.10.02  Crisoles.  1 5  C  
7325.10.03  Insertos para fabricación de pistones.  1 0  C  
7325.10.04  Reconocibles para naves aéreas.  1 0  A  
7325.10.99  Los demás.  1 5  C  
– Las demás:  
7325.91  –  –  Bolas y artículos similares para molinos.  
7325.91.01  Bolas sin calibrar.  1 5  C  
7325.91.02  Barras de máquinas trituradoras, de diámetro superior a 4 cm.  1 5  C  
7325.91.99  Los demás.  1 5  C  
7325.99  –  –  Las demás.  
7325.99.01  Moldes para pan o sus partes sueltas, de uso industrial.  1 5  C  
7325.99.02  Abrazaderas, con diámetro interior inferior o igual a 609.6 mm . 1 5  C  
7325.99.03  Reconocibles para naves aéreas.  1 0  A  
7325.99.04  Formas para la fabricación de artículos por el proceso de inme rsión.  1 0  C  
7325.99.05  Bobinas o carretes.  1 0  C  
7325.99.06  Abrazaderas, excepto lo comprendido en la fracción 7325.99.02.  1 0  C  
7325.99.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1065  
Fracción  Descripción  Tasa base  Categoría  
73.26  Las demás manufacturas de hierro o acero.  
– Forjadas o estampadas pero sin trabajar de otro modo:  
7326.11  –  –  Bolas y artículos similares para molinos.  
7326.11.01  Bolas sin calibrar.  1 5  C  
7326.11.02  Barras de máquinas trituradoras, de diámetro superior a 4 cm.  1 5  C  
7326.11.99  Los demás.  1 5  C  
7326.19  –  –  Las demás.  
7326.19.01  Partes componentes de estrobos (eslingas), excepto destorcedor as, 
grilletes y guardacabos.  10 C  
7326.19.02  Uniones giratorias (destorcedoras).  1 5  C  
7326.19.03  Grilletes de unión.  1 5  C  
7326.19.04  Guardacabos.  1 5  C  
7326.19.05  Protectores para calzado de seguridad.  1 5  C  
7326.19.06  Accesorios para tendidos aéreos eléctricos.  1 5  C  
7326.19.07  Abrazaderas, con diámetro interior inferior o igual a 609.6 mm . 1 5  C  
7326.19.08  Ganchos, con peso igual o superior a 200 kg.  1 5  C  
7326.19.09  Reconocibles para naves aéreas.  1 0  A  
7326.19.10  Ancoras para corazones de fundición.  1 5  C  
7326.19.11  Juntas o empaquetaduras.  1 5  C  
7326.19.12  Mordazas para tensión de cables o alambres.  1 0  C  
7326.19.13  Anclas, reconocibles como concebidas exclusivamente para insta lar 
aparatos de mecánica de suelo.  10 C  
7326.19.14  Abrazaderas, excepto lo compendido en la fracción 7326.19.07.  1 0  C  
7326.19.99  Los demás.  1 5  C  
7326.20  –  Manufacturas de alambre de hierro o acero.  
7326.20.01  Accesorios para tendidos aéreos eléctricos.  1 5  C  
7326.20.02  Grapas o empalmes, para correas de transmisión o de transporte . 1 5  C  
7326.20.03  Reconocibles para naves aéreas.  1 0  A  
7326.20.04  Constituidas por cables de alambre y materiales sintéticos y/o  natu­
rales, utilizadas para la fabricación de neumáticos.  Ex. A  
7326.20.05  Ratoneras, aún cuando se presenten con soporte de madera.  1 5  C  
7326.20.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1066  
Fracción  Descripción  Tasa base  Categoría  
7326.90  –  Las demás.  
7326.90.01  Barras de máquinas y trituradoras, de diámetro superior a 4 cm . 1 5  C  
7326.90.02  Moldes para pan o sus partes sueltas, de uso industrial.  1 5  C  
7326.90.03  Moldes para barras de hielo.  1 5  C  
7326.90.04  Aros con broches o remaches para amarrar bultos.  1 5  C  
7326.90.05  Accesorios para tendidos aéreos eléctricos.  1 5  C  
7326.90.06  Abrazaderas, con diámetro interior inferior o igual a 609.6 mm . 1 5  C  
7326.90.07  Aros para barriles.  1 0  C  
7326.90.08  Insertos para fabricación de pistones.  1 0  C  
7326.90.09  Grapas o empalmes de acero, para correas de transmisión o de t rans­
porte.  15 C  
7326.90.10  Reconocibles para naves aéreas.  1 0  A  
7326.90.11  Formas para la fabricación de artículos por el proceso de inme rsión.  1 0  C  
7326.90.12  Bobinas o carretes.  1 0  C  
7326.90.13  Abrazaderas, excepto lo compendido en la fracción 7326.90.06.  1 0  C  
7326.90.14  Cospeles de acero inoxidable, cuando sean importados por el Ba nco 
de México.  Ex. A  
7326.90.15  Cospeles, excepto lo comprendido en la fracción 7326.90.14.  Ex.  A  
7326.90.16  Acero según la norma internacional SAE1070, troquelado, recono ci­
ble como concebido exclusivamente para la fabricación de anillo  
expansor, presentado en rollos o bobinas.  10 C  
7326.90.99  Las demás.  1 5  C  
74 COBRE Y MANUFACTURAS DE COBRE.  
74.01  Matas de cobre; cobre de cementación (cobre precipitado).  
7401.10  –  Matas de cobre.  
7401.10.01  Matas de cobre.  1 0  A  
7401.20  –  Cobre de cementación (cobre precipitado).  
7401.20.01  Cobre de cementación (cobre precipitado).  1 0  A  
74.02  Cobre sin refinar; ánodos de cobre para refinado electrolítico.  
7402.00  Cobre sin refinar; ánodos de cobre para refinado electrolítico . 
7402.00.01  Cobre sin refinar, ánodos de cobre para refinado electrolítico . 1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1067  
Fracción  Descripción  Tasa base  Categoría  
74.03  Cobre refinado y aleaciones de cobre, en bruto.  
– Cobre refinado:  
7403.11  –  –  Cátodos y secciones de cátodos.  
7403.11.01  Cátodos y secciones de cátodos.  1 0  C  
7403.12  –  –  Barras para alambrón («wire-bars»).  
7403.12.01  Barras para alambrón («wire bars»).  1 0  C  
7403.13  –  –  Tochos.  
7403.13.01  Tochos.  1 0  C  
7403.19  –  –  Los demás.  
7403.19.99  Los demás.  1 0  C  
– Aleaciones de cobre:  
7403.21  –  –  A base de cobre-cinc (latón).  
7403.21.01  A base de cobre-cinc (latón).  1 0  C  
7403.22  –  –  A base de cobre-estaño (bronce).  
7403.22.01  A base de cobre-estaño (bronce).  1 0  C  
7403.23  –  –  A base de cobre-níquel (cuproníquel) o de cobre-níquel-cinc (a lpaca).  
7403.23.01  A base de cobre-níquel (cuproníquel) o de cobre-níquel-cinc (a lpaca).  1 0  C  
7403.29  –  –  Las demás aleaciones de cobre (excepto las aleaciones madre de  la 
partida 74.05).  
7403.29.99  Las demás aleaciones de cobre (excepto las aleaciones madre de  la 
partida 74.05).  10 C  
74.04  Desperdicios y desechos, de cobre.  
7404.00  Desperdicios y desechos, de cobre.  
7404.00.01  Aleados, excepto lo comprendido en la fracción 7404.00.02.  Ex.  A  
7404.00.02  Anodos gastados; desperdicios y desechos con contenido de cobr e 
inferior al 94 %, en peso.  Ex. A  
7404.00.99  Los demás.  Ex.  A  
74.05  Aleaciones madre de cobre.  
7405.00  Aleaciones madre de cobre.  
7405.00.01  Aleaciones madre de cobre.  1 0  A  
74.06  Polvo y escamillas, de cobre.  
7406.10  –  Polvo de estructura no laminar.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1068  
Fracción  Descripción  Tasa base  Categoría  
7406.10.01  Polvo de estructura no laminar.  Ex.  A  
7406.20  –  Polvo de estructura laminar; escamillas.  
7406.20.01  Polvo de estructura laminar, escamillas.  1 0  C  
74.07  Barras y perfiles, de cobre.  
7407.10  –  De cobre refinado.  
7407.10.01  Barras.  1 5  C  
7407.10.02  Perfiles huecos.  1 5  C  
7407.10.99  Los demás.  1 5  C  
– De aleaciones de cobre:  
7407.21  –  –  A base de cobre-cinc (latón).  
7407.21.01  Barras.  1 5  C  
7407.21.02  Perfiles huecos.  1 5  C  
7407.21.99  Los demás.  1 5  C  
7407.22  –  –  A base de cobre-níquel (cuproníquel) o de cobre-níquel-cinc (a lpaca).  
7407.22.01  Barras.  1 5  C  
7407.22.02  Perfiles huecos.  1 5  C  
7407.22.99  Los demás.  1 5  C  
7407.29  –  –  Los demás.  
7407.29.01  Barras de cobre aleadas, con uno o más de los siguientes metal es: 
cromo, berilio, cobalto y zirconio.  10 C  
7407.29.02  Perfiles, excepto lo comprendido en la fracción 7407.29.03.  1 5  C  
7407.29.03  Perfiles huecos.  1 5  C  
7407.29.04  Barras de cobre aleadas con telurio.  Ex.  A  
7407.29.99  Los demás.  1 5  C  
74.08  Alambre de cobre.  
– De cobre refinado:  
7408.11  –  –  Con la mayor dimensión de la sección transversal superior a 6 mm. 
7408.11.01  De sección transversal inferior o igual a 9.5 mm.  1 5  C  
7408.11.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1069  
Fracción  Descripción  Tasa base  Categoría  
7408.19  –  –  Los demás.  
7408.19.01  De cobre libres de oxígeno, con pureza igual o superior al 99. 22 %, 
de diámetro inferior o igual a 1 mm, con o sin recubrimiento de  
níquel, reconocibles para la fabricación de electrodos para cát odos 
de encendido de focos, tubos de descarga o tubos de rayos catód icos. 10 C  
7408.19.02  Con recubrimiento de plata hasta el 2 % (plateado), inclusive,  con 
diámetro de 0.08 a 1 mm.  10 C  
7408.19.99  Los demás.  1 5  C  
– De aleaciones de cobre:  
7408.21  –  –  A base de cobre-cinc (latón).  
7408.21.01  A base de cobre-cinc (latón).  1 0  C  
7408.22  –  –  A base de cobre-níquel (cuproníquel) o de cobre-níquel-cinc (a lpaca).  
7408.22.01  A base de cobre-níquel (cuproníquel) de cualquier diámetro, o a base 
de cobre-níquel-cinc (alpaca) de diámetro superior o igual a 0. 5 mm.  15 C  
7408.22.99  Los demás.  1 0  C  
7408.29  –  –  Los demás.  
7408.29.99  Los demás.  1 0  C  
74.09  Chapas y tiras, de cobre, de espesor superior a 0.15 mm.  
– De cobre refinado:  
7409.11  –  –  Enrolladas.  
7409.11.01  Enrolladas.  1 0  C  
7409.19  –  –  Las demás.  
7409.19.99  Las demás.  1 0  C  
– De aleaciones a base de cobre-cinc (latón):  
7409.21  –  –  Enrolladas.  
7409.21.01  Enrolladas.  1 0  A  
7409.29  –  –  Las demás.  
7409.29.99  Las demás.  1 0  C  
– De aleaciones a base de cobre-estaño (bronce):  
7409.31  –  –  Enrolladas.  
7409.31.01  Enrolladas.  1 0  C  
7409.39  –  –  Las demás.  
7409.39.99  Las demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1070  
Fracción  Descripción  Tasa base  Categoría  
7409.40  –  De aleaciones a base de cobre-níquel (cuproníquel) o de cobre- níquel-cinc 
(alpaca).  
7409.40.01  De aleaciones a base de cobre-níquel (cuproníquel) o de cobre- ní­
quel-cinc (alpaca).  10 C  
7409.90  –  De las demás aleaciones de cobre.  
7409.90.99  De las demás aleaciones de cobre.  1 0  C  
74.10  Hojas y tiras, delgadas, de cobre (incluso impresas o fijadas sobre papel, 
cartón, plástico o soportes similares), de espesor inferior o igual a 0.15 mm 
(sin incluir el soporte).  
– Sin soporte:  
7410.11  –  –  De cobre refinado.  
7410.11.01  De cobre refinado.  1 0  C  
7410.12  –  –  De aleaciones de cobre.  
7410.12.01  De aleaciones de cobre.  1 0  C  
– Con soporte:  
7410.21  –  –  De cobre refinado.  
7410.21.01  Hojas o tiras de cobre con soporte de material aislante para l a fa­
bricación de circuitos impresos, excepto lo comprendido en la f rac­
ción 7410.21.02.  10 A  
7410.21.02  Hojas de cobre con soporte aislante de tela de fibra de vidrio , im­
pregnadas con resinas epóxicas, sin mezcla de otros materiales,  para 
la fabricación de circuitos impresos.  10 A  
7410.21.03  Hojas de cobre incluso en rollos, recubiertas por una de sus c aras con 
óxido de cinc.  10 C  
7410.21.99  Las demás.  1 0  C  
7410.22  –  –  De aleaciones de cobre.  
7410.22.01  De aleaciones de cobre.  1 0  C  
74.11  Tubos de cobre.  
7411.10  –  De cobre refinado.  
7411.10.01  Con espesor de pared inferior o igual a 3 mm, excepto lo compr en­
dido en la fracción 7411.10.03.  15 C  
7411.10.02  Con espesor de pared superior a 3 mm, sin exceder de 15 mm, ex ­
cepto lo comprendido en la fracción 7411.10.03.  15 C  
7411.10.03  Serpentines.  1 5  C  
7411.10.04  Tubos aletados de una sola pieza.  1 0  C  
7411.10.99  Los demás.  1 5  C  
– De aleaciones de cobre:  
7411.21  –  –  A base de cobre-cinc (latón).  
7411.21.01  Con espesor de pared, inferior o igual a 3 mm, excepto lo comp ren­
dido en la fracción 7411.21.03.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1071  
Fracción  Descripción  Tasa base  Categoría  
7411.21.02  Con espesor de pared, superior a 3 mm, sin exceder de 15 mm, 
excepto lo comprendido en la fracción 7411.21.03.  15 C  
7411.21.03  Serpentines.  1 5  C  
7411.21.04  Tubos aletados de una sola pieza.  1 0  C  
7411.21.99  Los demás.  1 5  C  
7411.22  –  –  A base de cobre-níquel (cuproníquel) o de cobre-níquel-cinc (a lpaca).  
7411.22.01  Con espesor de pared inferior o igual a 3 mm, excepto lo compr en­
dido en la fracción 7411.22.03.  15 C  
7411.22.02  Con espesor de pared superior a 3 mm, sin exceder de 15 mm, ex ­
cepto lo comprendido en la fracción 7411.22.03.  15 C  
7411.22.03  Serpentines.  1 5  C  
7411.22.04  Tubos aletados de una sola pieza.  1 0  C  
7411.22.99  Los demás.  1 5  C  
7411.29  –  –  Los demás.  
7411.29.01  Con espesor de pared inferior o igual a 3 mm, excepto lo compr en­
dido en la fracción 7411.29.03.  15 C  
7411.29.02  Con espesor de pared superior a 3 mm, sin exceder de 15 mm, ex ­
cepto lo comprendido en la fracción 7411.29.03.  15 C  
7411.29.03  Serpentines.  1 5  C  
7411.29.04  Tubos aletados de una sola pieza.  1 0  C  
7411.29.99  Los demás.  1 5  C  
74.12  Accesorios de tubería (por ejemplo: empalmes (racores), codos, manguitos) 
de cobre.  
7412.10  –  De cobre refinado.  
7412.10.01  De cobre refinado.  1 5  C  
7412.20  –  De aleaciones de cobre.  
7412.20.01  De aleaciones de cobre.  1 5  C  
74.13  Cables, trenzas y artículos similares, de cobre, sin aislar eléctricamente.  
7413.00  Cables, trenzas y artículos similares, de cobre, sin aislar el éctricamente.  
7413.00.01  Con alma de hierro.  1 5  C  
7413.00.99  Los demás.  1 5  C  
74.14  Telas metálicas (incluidas las continuas o sin fin), redes y rejas, de alambre 
de cobre; chapas y tiras, extendidas (desplegadas), de cobre.  
7414.20  –  Telas metálicas.  
7414.20.01  Sin exceder de 200 hilos por cm  2 (mallas).  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1072  
Fracción  Descripción  Tasa base  Categoría  
7414.20.02  Continuas o sin fin, superiores a 200 hilos por cm  2 (mallas), para 
máquinas.  10 C  
7414.20.99  Las demás.  1 0  C  
7414.90  –  Las demás.  
7414.90.01  Chapas o bandas extendidas.  1 0  C  
7414.90.99  Las demás.  1 5  C  
74.15  Puntas, clavos, chinchetas (chinches), grapas apuntadas y artículos simila ­
res, de cobre, o con espiga de hierro o acero y cabeza de cobre; tornillos, 
pernos, tuercas, escarpias roscadas, remaches, pasadores, clavijas, chave ­
tas y arandelas [incluidas las arandelas de muelle (resorte)] y artículos 
similares, de cobre.  
7415.10  –  Puntas y clavos, chinchetas (chinches), grapas apuntadas y art ículos simi­
lares.  
7415.10.01  Reconocibles para naves aéreas.  1 0  A  
7415.10.99  Los demás.  1 5  C  
– Los demás artículos sin rosca:  
7415.21  –  –  Arandelas [incluidas las arandelas de muelle (resorte)].  
7415.21.01  Arandelas [incluidas las arandelas de muelle (resorte)].  1 5  C  
7415.29  –  –  Los demás.  
7415.29.01  Reconocibles para naves aéreas.  1 0  A  
7415.29.99  Los demás.  1 5  C  
– Los demás artículos roscados:  
7415.31  –  –  Tornillos para madera.  
7415.31.01  Reconocibles para naves aéreas.  1 0  A  
7415.31.99  Los demás.  1 5  C  
7415.32  –  –  Los demás tornillos; pernos y tuercas.  
7415.32.01  Reconocibles para naves aéreas.  1 0  A  
7415.32.99  Los demás.  1 5  C  
7415.39  –  –  Los demás.  
7415.39.01  Reconocibles para naves aéreas.  1 0  A  
7415.39.99  Los demás.  1 5  C  
74.16  Muelles (resortes) de cobre.  
7416.00  Muelles (resortes) de cobre.  
7416.00.01  Muelle plano con almohadilla de fieltro para cassette.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1073  
Fracción  Descripción  Tasa base  Categoría  
7416.00.99  Los demás.  1 0  C  
74.17  Aparatos no eléctricos de cocción o de calefacción, de los tipos domésticos, 
y sus partes, de cobre.  
7417.00  Aparatos no eléctricos de cocción o de calefacción, de los tip os domésticos, 
y sus partes, de cobre.  
7417.00.01  Aparatos no eléctricos de cocción o de calefacción, de los tip os 
domésticos, y sus partes, de cobre.  20 C  
74.18  Artículos de uso doméstico, higiene o tocador, y sus partes, de cobre; 
esponjas, estropajos, guantes y artículos similares para fregar, lustrar o 
usos análogos, de cobre.  
– Artículos de uso doméstico y sus partes; esponjas, estropajos,  guantes y 
artículos similares para fregar, lustrar o usos análogos:  
7418.11  –  –  Esponjas, estropajos, guantes y artículos similares para frega r, lustrar o 
usos análogos.  
7418.11.01  Esponjas, estropajos, guantes y artículos similares para frega r, lustrar 
o usos análogos.  20 C  
7418.19  –  –  Los demás.  
7418.19.99  Los demás.  2 0  C  
7418.20  –  Artículos de higiene o tocador, y sus partes.  
7418.20.01  Artículos de higiene o tocador, y sus partes.  2 0  C  
74.19  Las demás manufacturas de cobre.  
7419.10  –  Cadenas y sus partes.  
7419.10.01  Cadenas y sus partes.  1 5  C  
– Las demás:  
7419.91  –  –  Coladas, moldeadas, estampadas o forjadas, pero sin trabajar d e otro 
modo.  
7419.91.01  Terminales para cables.  2 0  C  
7419.91.02  Accesorios para tendidos aéreos eléctricos.  2 0  C  
7419.91.03  Reconocibles para naves aéreas.  1 0  A  
7419.91.04  Electrodos circulares para máquinas o aparatos de soldar.  1 5  C  
7419.91.05  Terminales reconocibles como concebidas exclusivamente para re sis­
tencias no calentadoras.  15 C  
7419.91.06  Arillos o cospeles, reconocibles como concebidos exclusivament e 
para la acuñación de moneda.  Ex. A  
7419.91.99  Los demás.  1 5  C  
7419.99  –  –  Las demás.  
7419.99.01  Terminales para cables.  2 0  C  
7419.99.02  Accesorios para tendidos aéreos eléctricos.  2 0  C  
7419.99.03  Bandas sin fin.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1074  
Fracción  Descripción  Tasa base  Categoría  
7419.99.04  Alfileres.  1 5  C  
7419.99.05  Reconocibles para naves aéreas.  1 0  A  
7419.99.06  Terminales reconocibles como concebidas exclusivamente para re sis­
tencias no calentadoras.  15 C  
7419.99.07  Depósitos, cisternas, cubas y otros recipientes análogos, para  cual­
quier producto (con exclusión de los gases comprimidos o licuad os), 
de capacidad superior a 300 l, sin dispositivos mecánicos o tér micos, 
incluso con revestimiento interior o calorífugo.  15 C  
7419.99.08  Arillos o cospeles, reconocibles como concebidos exclusivament e 
para la acuñación de moneda.  Ex. A  
7419.99.09  Cospeles, excepto lo comprendido en la fracción 7419.99.08.  Ex.  A  
7419.99.99  Las demás.  1 5  C  
75 NÍQUEL Y MANUFACTURAS DE NÍQUEL.  
75.01  Matas de níquel,  «sinters»  de óxidos de níquel y demás productos interme ­
dios de la metalurgia del níquel.  
7501.10  –  Matas de níquel.  
7501.10.01  Matas de níquel.  Ex.  A  
7501.20  –  «Sinters» de óxidos de níquel y demás productos intermedios de  la 
metalurgia del níquel.  
7501.20.01  «Sinters» de óxidos de níquel y demás productos intermedios de  la 
metalurgia del níquel.  Ex. A  
75.02  Níquel en bruto.  
7502.10  –  Níquel sin alear.  
7502.10.01  Níquel sin alear.  Ex.  A  
7502.20  –  Aleaciones de níquel.  
7502.20.01  Aleaciones de níquel.  Ex.  A  
75.03  Desperdicios y desechos, de níquel.  
7503.00  Desperdicios y desechos, de níquel.  
7503.00.01  Desperdicios y desechos, de níquel.  Ex.  A  
75.04  Polvo y escamillas, de níquel.  
7504.00  Polvo y escamillas, de níquel.  
7504.00.01  Polvo y escamillas, de níquel.  Ex.  A  
75.05  Barras, perfiles y alambre, de níquel.  
– Barras y perfiles:  
7505.11  –  –  De níquel sin alear.  
7505.11.01  De níquel sin alear.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1075  
Fracción  Descripción  Tasa base  Categoría  
7505.12  –  –  De aleaciones de níquel.  
7505.12.01  De aleaciones de níquel.  1 0  A  
– Alambre:  
7505.21  –  –  De níquel sin alear.  
7505.21.01  De níquel sin alear.  1 0  A  
7505.22  –  –  De aleaciones de níquel.  
7505.22.01  De aleaciones de níquel.  1 0  A  
75.06  Chapas, hojas y tiras, de níquel.  
7506.10  –  De níquel sin alear.  
7506.10.01  Hojas con espesor inferior o igual a 0.15 mm.  1 0  A  
7506.10.99  Las demás.  1 0  A  
7506.20  –  De aleaciones de níquel.  
7506.20.01  Hojas con espesor inferior o igual a 0.15 mm.  1 0  A  
7506.20.99  Las demás.  1 0  A  
75.07  Tubos y accesorios de tubería (por ejemplo: empalmes (racores), codos, 
manguitos), de níquel.  
– Tubos:  
7507.11  –  –  De níquel sin alear.  
7507.11.01  De níquel sin alear.  1 0  C  
7507.12  –  –  De aleaciones de níquel.  
7507.12.01  De aleaciones de níquel.  1 0  C  
7507.20  –  Accesorios de tubería.  
7507.20.01  Accesorios de tubería.  1 0  C  
75.08  Las demás manufacturas de níquel.  
7508.10  –  Telas metálicas, redes y rejas, de alambre de níquel.  
7508.10.01  Telas metálicas, redes y rejas, de alambre de níquel.  1 0  C  
7508.90  –  Las demás.  
7508.90.01  Ánodos para niquelar incluso los obtenidos por electrólisis, e n bruto 
o manufacturados.  10 A  
7508.90.02  Crisoles reconocibles como concebidos exclusivamente para labo ra­
torio.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1076  
Fracción  Descripción  Tasa base  Categoría  
7508.90.03  Cospeles.  1 0  A  
7508.90.99  Las demás.  1 0  A  
76 ALUMINIO Y MANUFACTURAS DE ALUMINIO.  
76.01  Aluminio en bruto.  
7601.10  –  Aluminio sin alear.  
7601.10.01  Lingote de aluminio con pureza mínima de 99.7 % de aluminio, 
conteniendo en peso: 0.010 a 0.025 % de boro, 0.04 a 0.08 % de 
silicio y 0.13 a 0.18 % de hierro, siempre y cuando se utilice direc­
tamente por los importadores en la fabricación de conductores e léc­
tricos.  10 A  
7601.10.99  Los demás.  1 0  B +  
7601.20  –  Aleaciones de aluminio.  
7601.20.01  En cualquier forma, con un contenido igual o superior a: 5 % d e 
titanio y 1 % de boro; o de 10 % de estroncio, excepto en ambos  
casos, las de forma de sección transversal circular de diámetro  igual 
o superior a 50 mm.  Ex. A  
7601.20.99  Los demás.  1 0  B +  
76.02  Desperdicios y desechos, de aluminio.  
7602.00  Desperdicios y desechos, de aluminio.  
7602.00.01  Chatarra o desperdicio de aluminio proveniente de cables, plac as, 
hojas, barras, perfiles o tubos.  10 B +  
7602.00.99  Los demás.  Ex.  A  
76.03  Polvo y escamillas, de aluminio.  
7603.10  –  Polvo de estructura no laminar.  
7603.10.01  Polvo de estructura no laminar.  1 0  B +  
7603.20  –  Polvo de estructura laminar; escamillas.  
7603.20.01  Polvo de estructura laminar; escamillas.  1 0  B +  
76.04  Barras y perfiles, de aluminio.  
7604.10  –  De aluminio sin alear.  
7604.10.01  Con pureza mínima de 99.5 %, diámetro igual o superior a 9 mm,  
para la fabricación de conductores eléctricos.  10 C  
7604.10.02  Perfiles.  1 5  C  
7604.10.99  Los demás.  1 5  C  
– De aleaciones de aluminio:  
7604.21  –  –  Perfiles huecos.  
7604.21.01  Perfiles huecos.  1 5  C  
7604.29  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1077  
Fracción  Descripción  Tasa base  Categoría  
7604.29.01  Barras de aluminio, conteniendo en porciento de peso: 0.7 de h ierro, 
0.4 a 0.8 de silicio, 0.15 a 0.40 de cobre, 0.8 a 1.2 de magnes io, 0.04 
a 0.35 de cromo, además de los otros elementos.  10 C  
7604.29.02  Perfiles.  1 5  C  
7604.29.99  Los demás.  1 5  C  
76.05  Alambre de aluminio.  
– De aluminio sin alear:  
7605.11  –  –  Con la mayor dimensión de la sección transversal superior a 7 mm. 
7605.11.01  Con pureza mínima de 99.5 % de aluminio, diámetro igual o supe rior 
a 9 mm, para la fabricación de conductores eléctricos.  10 C  
7605.11.99  Los demás.  1 5  C  
7605.19  –  –  Los demás.  
7605.19.99  Los demás.  1 5  C  
– De aleaciones de aluminio:  
7605.21  –  –  Con la mayor dimensión de la sección transversal superior a 7 mm. 
7605.21.01  Conteniendo en peso: 0.7 de hierro, 0.4 a 0.8 de silicio, 0.15  a 0.40 
de cobre, 0.8 a 1.2 de magnesio, 0.04 a 0.35 de cromo, además d e 
los demás elementos.  10 C  
7605.21.02  De aleación 5056.  1 0  C  
7605.21.99  Los demás.  1 5  C  
7605.29  –  –  Los demás.  
7605.29.01  Conteniendo en peso: 0.7 de hierro 0.4 a 0.8 de silicio, 0.15 a 0.40 
de cobre, 0.8 a 1.2 de magnesio, 0.04 a 0.35 de cromo, además d e 
otros elementos.  10 C  
7605.29.02  Únicamente la aleación A2011TD, según la norma JIS-H-4040, o s us 
equivalentes.  10 C  
7605.29.99  Los demás.  1 5  C  
76.06  Chapas y tiras, de aluminio, de espesor superior a 0.2 mm.  
– Cuadradas o rectangulares:  
7606.11  –  –  De aluminio sin alear.  
7606.11.01  Hojas o tiras, o chapas en rollos, con un contenido de alumini o igual 
o superior al 93 %, con resistencia a la tensión igual o superi or a 
2,812 kg/cm  2 y con elongación mínima de 1 % en 5 cm de longitud, 
cuando sean reconocibles exclusivamente para la elaboración de en­
vases para bebidas o alimentos.  Ex. A  
7606.11.99  Los demás.  1 5  C  
7606.12  –  –  De aleaciones de aluminio.  
7606.12.01  Hojas o tiras, o chapas en rollos, con un contenido de alumini o igual 
o superior al 93 %, con resistencia a la tensión igual o superi or a 
2,812 kg/cm  2 y con elongación mínima del 1 % en 5 cm de longitud, 
cuando sean reconocibles exclusivamente para la elaboración de en­
vases para bebidas o alimentos.  Ex. A  
7606.12.02  Reconocibles para fuselaje de naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1078  
Fracción  Descripción  Tasa base  Categoría  
7606.12.99  Los demás.  1 5  B +  
– Las demás:  
7606.91  –  –  De aluminio sin alear.  
7606.91.01  Reconocibles para naves aéreas.  1 0  A  
7606.91.99  Las demás.  1 5  B +  
7606.92  –  –  De aleaciones de aluminio.  
7606.92.01  Reconocibles para naves aéreas.  1 0  A  
7606.92.99  Las demás.  1 5  B +  
76.07  Hojas y tiras, delgadas, de aluminio (incluso impresas o fijadas sobre 
papel, cartón, plástico o soportes similares), de espesor inferior o igual a 
0.2 mm (sin incluir el soporte).  
– Sin soporte:  
7607.11  –  –  Simplemente laminadas.  
7607.11.01  Simplemente laminadas.  1 5  C  
7607.19  –  –  Las demás.  
7607.19.01  Reconocibles para naves aéreas.  1 0  C  
7607.19.02  Atacadas en su superficie, reconocibles para la fabricación de  con­
densadores electrolíticos.  10 C  
7607.19.03  De espesor inferior o igual a 0.02 mm y ancho inferior a 20 mm , o 
en espesor inferior a 0.006 mm, en cualquier anchura, en rollos , 
reconocibles como concebidas exclusivamente para condensadores 
eléctricos.  10 C  
7607.19.99  Los demás.  1 5  C  
7607.20  –  Con soporte.  
7607.20.01  Reconocibles para naves aéreas.  1 0  A  
7607.20.99  Los demás.  1 5  C  
76.08  Tubos de aluminio.  
7608.10  –  De aluminio sin alear.  
7608.10.01  Con diámetro interior inferior o igual a 203.2 mm, excepto lo com­
prendido en las fracciones 7608.10.02 y 03.  15 C  
7608.10.02  Con diámetro interior inferior o igual a 203.2 mm, incluso con  ór­
ganos de acoplamiento y compuertas laterales de descarga recono ci­
bles como concebidos exclusivamente para sistemas de riego agrí cola 
a flor de tierra.  15 C  
7608.10.03  Serpentines.  1 5  B +  
7608.10.99  Los demás.  1 0  C  
7608.20  –  De aleaciones de aluminio.  
7608.20.01  Con diámetro interior inferior o igual a 203.2 mm, excepto lo com­
prendido en las fracciones 7608.20.02 y 03.  15 C  
7608.20.02  Con diámetro interior inferior o igual a 203.2 mm, incluso con  ór­
ganos de acoplamiento y compuertas laterales de descarga recono ci­
bles como concebidos exclusivamente para sistemas de riego agrí cola 
a flor de tierra.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1079  
Fracción  Descripción  Tasa base  Categoría  
7608.20.03  Serpentines.  1 5  C  
7608.20.99  Los demás.  1 0  C  
76.09  Accesorios de tubería (por ejemplo: empalmes (racores), codos, manguitos) 
de aluminio.  
7609.00  Accesorios de tubería (por ejemplo: empalmes (racores), codos,  manguitos) 
de aluminio.  
7609.00.01  Reconocibles para naves aéreas.  1 0  A  
7609.00.99  Los demás.  1 5  C  
76.10  Construcciones y sus partes (por ejemplo: puentes y sus partes, torres, 
castilletes, pilares, columnas, armazones para techumbre, techados, puertas 
y ventanas y sus marcos, bastidores y umbrales, balaustradas), de aluminio, 
excepto las construcciones prefabricadas de la partida  94.06 ; chapas, ba ­
rras, perfiles, tubos y similares, de aluminio, preparados para la construc ­
ción.  
7610.10  –  Puertas, ventanas y sus marcos, bastidores y umbrales.  
7610.10.01  Puertas, ventanas y sus marcos, bastidores y umbrales.  2 0  C  
7610.90  –  Los demás.  
7610.90.01  Mástiles para embarcaciones.  1 0  B +  
7610.90.99  Los demás.  2 0  C  
76.11  Depósitos, cisternas, cubas y recipientes similares para cualquier materia 
(excepto gas comprimido o licuado), de aluminio, de capacidad superior a 
300 l, sin dispositivos mecánicos ni térmicos, incluso con revestimiento 
interior o calorífugo.  
7611.00  Depósitos, cisternas, cubas y recipientes similares para cualq uier materia 
(excepto gas comprimido o licuado), de aluminio, de capacidad s uperior a 
300 l, sin dispositivos mecánicos ni térmicos, incluso con reve stimiento 
interior o calorífugo.  
7611.00.01  Depósitos, cisternas, cubas y recipientes similares para cualq uier 
materia (excepto gas comprimido o licuado), de aluminio, de cap a­
cidad superior a 300 l, sin dispositivos mecánicos ni térmicos,  in­
cluso con revestimiento interior o calorífugo.  20 C  
76.12  Depósitos, barriles, tambores, bidones, botes, cajas y recipientes similares, 
de aluminio (incluidos los envases tubulares rígidos o flexibles), para cual ­
quier materia (excepto gas comprimido o licuado), de capacidad inferior o 
igual a 300 l, sin dispositivos mecánicos ni térmicos, incluso con revesti ­
miento interior o calorífugo.  
7612.10  –  Envases tubulares flexibles.  
7612.10.01  Envases tubulares flexibles.  2 0  C  
7612.90  –  Los demás.  
7612.90.01  Reconocibles como concebidos exclusivamente para el transporte  y  
conservación de semen para animales y las demás muestras biológ i­
cas. Ex. A  
7612.90.99  Los demás.  2 0  C  
76.13  Recipientes para gas comprimido o licuado, de aluminio.  
7613.00  Recipientes para gas comprimido o licuado, de aluminio.  
7613.00.01  Recipientes para gas comprimido o licuado, de aluminio.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1080  
Fracción  Descripción  Tasa base  Categoría  
76.14  Cables, trenzas y similares, de aluminio, sin aislar para electricidad.  
7614.10  –  Con alma de acero.  
7614.10.01  Con alma de acero.  1 5  C  
7614.90  –  Los demás.  
7614.90.99  Los demás.  1 5  C  
76.15  Artículos de uso doméstico, higiene o tocador y sus partes, de aluminio; 
esponjas, estropajos, guantes y artículos similares para fregar, lustrar o 
usos análogos, de aluminio.  
– Artículos de uso doméstico y sus partes; esponjas, estropajos,  guantes y 
artículos similares para fregar, lustrar o usos análogos:  
7615.11  –  –  Esponjas, estropajos, guantes y artículos similares para frega r, lustrar o 
usos análogos.  
7615.11.01  Esponjas, estropajos, guantes y artículos similares para frega r, lustrar 
o usos análogos.  20 C  
7615.19  –  –  Los demás.  
7615.19.01  Ollas de presión.  2 0  C  
7615.19.99  Los demás.  2 0  C  
7615.20  –  Artículos de higiene o tocador, y sus partes.  
7615.20.01  Artículos de higiene o tocador, y sus partes.  2 0  C  
76.16  Las demás manufacturas de aluminio.  
7616.10  –  Puntas, clavos, grapas apuntadas, tornillos, pernos, tuercas, escarpias ros­
cadas, remaches, pasadores, clavijas, chavetas, arandelas y art ículos simi­
lares.  
7616.10.01  Clavos, puntillas, remaches, arandelas, tornillos o tuercas.  1 5  C  
7616.10.02  Clavijas.  1 0  C  
7616.10.03  Reconocibles para naves aéreas.  1 0  A  
7616.10.99  Los demás.  2 0  C  
– Las demás:  
7616.91  –  –  Telas metálicas, redes y rejas, de alambre de aluminio.  
7616.91.01  Telas metálicas, redes y rejas, de alambre de aluminio.  2 0  C  
7616.99  –  –  Las demás.  
7616.99.01  Accesorios para tendidos aéreos eléctricos.  1 5  C  
7616.99.02  Carretes de urdido, seccionales.  1 0  C  
7616.99.03  Bobinas o carretes reconocibles como concebidas exclusivamente  
para la industria textil.  10 C  
7616.99.04  Bobinas o carretes, excepto lo comprendido en la fracción 
7616.99.03.  10 C  
7616.99.05  Quemadores de aluminio, para calentadoras de ambiente.  1 5  C  
7616.99.06  Agujas para tejer a mano.  2 0  C  
7616.99.07  Ganchillos para tejer a mano.  2 0  C  
7616.99.08  Chapas o bandas extendidas.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1081  
Fracción  Descripción  Tasa base  Categoría  
7616.99.09  Portagomas (casquillos) o tapas (conteras) para lápices.  1 5  C  
7616.99.10  Discos con un contenido de aluminio igual o superior a 97 %; e x­
cepto lo comprendido en la fracción 7616.99.14.  10 C  
7616.99.11  Ánodos.  1 5  C  
7616.99.12  Reconocibles para naves aéreas.  1 0  A  
7616.99.13  Escaleras.  2 0  C  
7616.99.14  Manufacturas planas con un contenido de alumunio igual o super ior 
a 99.7 %, cuyas dimensiones se circunscriban en una circunferen cia 
de un círculo cuyo diámetro sea igual o superior a 12 mm, pero 
inferior a 70 mm, y espesor igual o superior a 3 mm, pero infer ior 
o igual a 16 mm.  10 C  
7616.99.99  Las demás.  2 0  C  
78 PLOMO Y MANUFACTURAS DE PLOMO.  
78.01  Plomo en bruto.  
7801.10  –  Plomo refinado.  
7801.10.01  Plomo refinado.  1 0  C  
– Los demás:  
7801.91  –  –  Con antimonio como el otro elemento predominante en peso.  
7801.91.01  Con antimonio como el otro elemento predominante en peso.  1 0  C  
7801.99  –  –  Los demás.  
7801.99.99  Los demás.  1 0  C  
78.02  Desperdicios y desechos, de plomo.  
7802.00  Desperdicios y desechos, de plomo.  
7802.00.01  Desperdicios y desechos, de plomo.  1 0  C  
78.03  Barras, perfiles y alambre, de plomo.  
7803.00  Barras, perfiles y alambre, de plomo.  
7803.00.01  Barras, perfiles y alambre, de plomo.  1 0  C  
78.04  Chapas, hojas y tiras, de plomo; polvo y escamillas, de plomo.  
– Chapas, hojas y tiras:  
7804.11  –  –  Hojas y tiras, de espesor inferior o igual a 0.2 mm (sin inclu ir el sopor­
te). 
7804.11.01  Hojas y tiras, de espesor inferior o igual a 0.2 mm (sin inclu ir el 
soporte).  10 C  
7804.19  –  –  Las demás.  
7804.19.99  Las demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1082  
Fracción  Descripción  Tasa base  Categoría  
7804.20  –  Polvo y escamillas.  
7804.20.01  Polvo y escamillas.  1 0  C  
78.05  Tubos y accesorios de tubería (por ejemplo: empalmes (racores), codos, 
manguitos), de plomo.  
7805.00  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , codos, 
manguitos), de plomo.  
7805.00.01  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , 
codos o manguitos), de plomo.  10 C  
78.06  Las demás manufacturas de plomo.  
7806.00  Las demás manufacturas de plomo.  
7806.00.99  Las demás manufacturas de plomo.  1 5  A  
79 CINC Y MANUFACTURAS DE CINC.  
79.01  Cinc en bruto.  
– Cinc sin alear:  
7901.11  –  –  Con un contenido de cinc superior o igual al 99.99 % en peso.  
7901.11.01  Con un contenido de cinc superior o igual al 99.99 % en peso.  1 0  C  
7901.12  –  –  Con un contenido de cinc inferior al 99.99 % en peso.  
7901.12.01  Con un contenido de cinc inferior al 99.99 % en peso.  1 0  C  
7901.20  –  Aleaciones de cinc.  
7901.20.01  Aleaciones de cinc.  1 0  C  
79.02  Desperdicios y desechos, de cinc.  
7902.00  Desperdicios y desechos, de cinc.  
7902.00.01  Desperdicios y desechos, de cinc.  1 0  C  
79.03  Polvo y escamillas, de cinc.  
7903.10  –  Polvo de condensación.  
7903.10.01  Polvo de condensación.  1 0  C  
7903.90  –  Los demás.  
7903.90.99  Los demás.  1 0  C  
79.04  Barras, perfiles y alambre, de cinc.  
7904.00  Barras, perfiles y alambre, de cinc.  
7904.00.01  Barras, perfiles y alambre, de cinc.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1083  
Fracción  Descripción  Tasa base  Categoría  
79.05  Chapas, hojas y tiras, de cinc.  
7905.00  Chapas, hojas y tiras, de cinc.  
7905.00.01  Chapas, hojas y tiras, de cinc.  1 0  B +  
79.06  Tubos y accesorios de tubería (por ejemplo: empalmes (racores), codos, 
manguitos), de cinc.  
7906.00  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , codos, 
manguitos), de cinc.  
7906.00.01  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , 
codos, manguitos), de cinc.  10 A  
79.07  Las demás manufacturas de cinc.  
7907.00  Las demás manufacturas de cinc.  
7907.00.99  Las demás manufacturas de cinc.  1 5  A  
80 ESTAÑO Y MANUFACTURAS DE ESTAÑO.  
80.01  Estaño en bruto.  
8001.10  –  Estaño sin alear.  
8001.10.01  Estaño sin alear.  1 0  A  
8001.20  –  Aleaciones de estaño.  
8001.20.01  Aleaciones de estaño.  1 0  A  
80.02  Desperdicios y desechos, de estaño.  
8002.00  Desperdicios y desechos, de estaño.  
8002.00.01  Desperdicios y desechos, de estaño.  1 0  A  
80.03  Barras, perfiles y alambre, de estaño.  
8003.00  Barras, perfiles y alambre, de estaño.  
8003.00.01  Barras, perfiles y alambre, de estaño.  1 0  A  
80.04  Chapas, hojas y tiras, de estaño, de espesor superior a 0.2 mm.  
8004.00  Chapas, hojas y tiras, de estaño, de espesor superior a 0.2 mm . 
8004.00.01  Chapas, hojas y tiras, de estaño, de espesor superior a 0.2 mi límetros.  1 0  A  
80.05  Hojas y tiras, delgadas, de estaño (incluso impresas o fijadas sobre papel, 
cartón, plástico o soportes similares), de espesor inferior o igual a 0.2 mm 
(sin incluir el soporte); polvo y escamillas, de estaño.  
8005.00  Hojas y tiras, delgadas, de estaño (incluso impresas o fijadas  sobre papel, 
cartón, plástico o soportes similares), de espesor inferior o i gual a 0.2 mm 
(sin incluir el soporte); polvo y escamillas, de estaño.  
8005.00.01  Hojas y tiras, delgadas, de estaño (incluso impresas o fijadas  sobre 
papel, cartón, plástico o soportes similares), de espesor infer ior o 
igual a 0.2 mm (sin incluir el soporte); polvo y escamillas, de  estaño.  10 A  
80.06  Tubos y accesorios de tubería (por ejemplo: empalmes (racores), codos, 
manguitos), de estaño.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1084  
Fracción  Descripción  Tasa base  Categoría  
8006.00  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , codos, 
manguitos), de estaño.  
8006.00.01  Tubos y accesorios de tubería (por ejemplo: empalmes (racores) , 
codos, manguitos), de estaño.  10 A  
80.07  Las demás manufacturas de estaño.  
8007.00  Las demás manufacturas de estaño.  
8007.00.99  Las demás manufacturas de estaño  2 0  A  
81 LOS DEMÁS METALES COMUNES;  «CERMETS» ; MANUFACTURAS DE 
ESTAS MATERIAS.  
81.01  Volframio (tungsteno) y sus manufacturas, incluidos los desperdicios y 
desechos.  
8101.10  –  Polvo.  
8101.10.01  Polvo.  1 0  A  
– Los demás:  
8101.91  –  –  Volframio (tungsteno) en bruto, incluidas las barras simplemen te obte­
nidas por sinterizado; desperdicios y desechos.  
8101.91.01  Volframio (tungsteno) en bruto, incluidas las barras simplemen te 
obtenidas por sinterizado; desperdicios y desechos.  10 A  
8101.92  –  –  Barras, excepto las simplemente obtenidas por sinterizado, per files, cha­
pas, hojas y tiras.  
8101.92.01  Barras, excepto las simplemente obtenidas por sinterizado, per files, 
chapas, hojas y tiras.  10 A  
8101.93  –  –  Alambre.  
8101.93.01  Con diámetro igual o superior a 0.89 mm.  1 0  A  
8101.93.02  De sección circular, con diámetro inferior a 0.89 mm para la f abri­
cación de filamentos de lámparas incandescentes.  10 B +  
8101.93.99  Los demás.  1 0  A  
8101.99  –  –  Los demás.  
8101.99.99  Los demás.  1 0  A  
81.02  Molibdeno y sus manufacturas, incluidos los desperdicios y desechos.  
8102.10  –  Polvo.  
8102.10.01  Polvo.  1 0  A  
– Los demás:  
8102.91  –  –  Molibdeno en bruto, incluidas las barras simplemente obtenidas  por 
sinterizado; desperdicios y desechos.  
8102.91.01  En bruto.  1 0  A  
8102.91.99  Los demás.  1 0  A  
8102.92  –  –  Barras, excepto las simplemente obtenidas por sinterizado, per files, cha­
pas, hojas y tiras.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1085  
Fracción  Descripción  Tasa base  Categoría  
8102.92.01  Barras y varillas.  1 0  A  
8102.92.99  Las demás.  1 0  A  
8102.93  –  –  Alambre.  
8102.93.01  Alambre.  1 0  B +  
8102.99  –  –  Los demás.  
8102.99.99  Los demás.  1 0  B +  
81.03  Tantalio y sus manufacturas, incluidos los desperdicios y desechos.  
8103.10  –  Tantalio en bruto, incluidas las barras simplemente obtenidas por sinteri­
zado; desperdicios y desechos; polvo.  
8103.10.01  Tantalio en bruto, incluidas las barras simplemente obtenidas por 
sinterizado; desperdicios y desechos; polvo.  10 A  
8103.90  –  Los demás.  
8103.90.99  Los demás.  1 0  A  
81.04  Magnesio y sus manufacturas, incluidos los desperdicios y desechos.  
– Magnesio en bruto:  
8104.11  –  –  Con un contenido de magnesio superior o igual al 99.8 % en pes o. 
8104.11.01  Con un contenido de magnesio superior o igual al 98.8 % en pes o. 1 0  B  
8104.19  –  –  Los demás.  
8104.19.99  Los demás.  1 0  B  
8104.20  –  Desperdicios y desechos.  
8104.20.01  Desperdicios y desechos.  1 0  B  
8104.30  –  Torneaduras y gránulos calibrados; polvo.  
8104.30.01  Torneaduras y gránulos calibrados; polvo.  1 0  A  
8104.90  –  Los demás.  
8104.90.01  Perfiles.  1 0  A  
8104.90.02  Ánodos.  1 0  B +  
8104.90.99  Los demás.  1 0  A  
81.05  Matas de cobalto y demás productos intermedios de la metalurgia del 
cobalto; cobalto y sus manufacturas, incluidos los desperdicios y desechos.  
8105.10  –  Matas de cobalto y demás productos intermedios de la metalurgi a del 
cobalto; cobalto en bruto; desperdicios y desechos; polvo.  
8105.10.01  Matas de cobalto y demás productos intermedios de la metalurgi a del 
cobalto; cobalto en bruto; desperdicios y deshechos; polvo.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1086  
Fracción  Descripción  Tasa base  Categoría  
8105.90  –  Los demás.  
8105.90.99  Los demás.  1 0  A  
81.06  Bismuto y sus manufacturas, incluidos los desperdicios y desechos.  
8106.00  Bismuto y sus manufacturas, incluidos los desperdicios y desec hos. 
8106.00.01  Bismuto y sus manufacturas, incluidos los desperdicios y desec hos. 1 0  B  
81.07  Cadmio y sus manufacturas, incluidos los desperdicios y desechos.  
8107.10  –  Cadmio en bruto; desperdicios y desechos; polvo.  
8107.10.01  Cadmio en bruto; desperdicios y desechos; polvo.  1 0  B  
8107.90  –  Los demás.  
8107.90.99  Los demás.  1 0  B  
81.08  Titanio y sus manufacturas, incluidos los desperdicios y desechos.  
8108.10  –  Titanio en bruto; desperdicios y desechos; polvo.  
8108.10.01  Titanio en bruto; desperdicios y desechos; polvo.  1 0  A  
8108.90  –  Los demás.  
8108.90.01  Canastillas, bastidores («Racks») y serpentines.  1 5  A  
8108.90.99  Los demás.  1 0  A  
81.09  Circonio y sus manufacturas, incluidos los desperdicios y desechos.  
8109.10  –  Circonio en bruto; desperdicios y desechos; polvo.  
8109.10.01  Circonio en bruto; desperdicios y desechos; polvo.  1 0  A  
8109.90  –  Los demás.  
8109.90.99  Los demás.  1 0  A  
81.10  Antimonio y sus manufacturas, incluidos los desperdicios y desechos.  
8110.00  Antimonio y sus manufacturas, incluidos los desperdicios y des echos.  
8110.00.01  Antimonio y sus manufacturas, incluidos los desperdicios y des e­
chos.  10 B  
81.11  Manganeso y sus manufacturas, incluidos los desperdicios y desechos.  
8111.00  Manganeso y sus manufacturas, incluidos los desperdicios y des echos.  
8111.00.01  Polvos de manganeso y sus manufacturas.  1 0  C  
8111.00.99  Las demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1087  
Fracción  Descripción  Tasa base  Categoría  
81.12  Berilio, cromo, germanio, vanadio, galio, hafnio (celtio), indio, niobio (co ­
lombio), renio y talio, así como las manufacturas de estos metales, inclui ­
dos los desperdicios y desechos.  
– Berilio:  
8112.11  –  –  En bruto; desperdicios y desechos; polvo.  
8112.11.01  En bruto; desperdicios y desechos; polvo.  1 0  A  
8112.19  –  –  Los demás.  
8112.19.99  Los demás.  1 0  A  
8112.20  –  Cromo.  
8112.20.01  Cromo.  1 0  A  
8112.30  –  Germanio.  
8112.30.01  Germanio.  1 0  A  
8112.40  –  Vanadio.  
8112.40.01  Vanadio.  1 0  A  
– Los demás:  
8112.91  –  –  En bruto; desperdicios y desechos; polvo.  
8112.91.01  En bruto; desperdicios y desechos; polvo.  1 0  A  
8112.99  –  –  Los demás.  
8112.99.99  Los demás.  1 0  A  
81.13  «Cermets»  y sus manufacturas, incluidos los desperdicios y desechos.  
8113.00  «Cermets» y sus manufacturas, incluidos los desperdicios y des echos.  
8113.00.01  «Cermets» y sus manufacturas, incluidos los desperdicios y des e­
chos.  10 C  
82 HERRAMIENTAS Y ÚTILES, ARTÍCULOS DE CUCHILLERÍA Y CUBIERTOS 
DE MESA, DE METALES COMUNES; PARTES DE ESTOS ARTÍCULOS, DE 
METALES COMUNES.  
82.01  Layas, palas, azadas, picos, binaderas, horcas y, horquillas, rastrillos y 
raederas; hachas, hocinos y herramientas similares con filo; tijeras de 
podar de cualquier tipo; hoces y guadañas, cuchillos para heno o para 
paja, cizallas para setos, cuñas y demás herramientas de mano, agrícolas, 
hortícolas o forestales.  
8201.10  –  Layas y palas.  
8201.10.01  Layas.  2 0  C  
8201.10.99  Las demás.  2 0  C  
8201.20  –  Horcas y horquillas.  
8201.20.01  Bieldos de más de cinco dientes.  1 5  C  
8201.20.99  Los demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1088  
Fracción  Descripción  Tasa base  Categoría  
8201.30  –  Azadas, picos, binaderas, rastrillos y raederas.  
8201.30.01  Rastrillos.  2 0  C  
8201.30.99  Los demás.  2 0  C  
8201.40  –  Hachas, hocinos y herramientas similares con filo.  
8201.40.01  Hachas, hocinos y herramientas similares con filo.  2 0  C  
8201.50  –  Tijeras de podar (incluidas las de cortar aves) para usar con una sola 
mano.  
8201.50.01  Tijeras de podar (incluidas las tijeras para cortar aves), par a usar con 
una sola mano.  20 C  
8201.60  –  Cizallas para setos, tijeras de podar y herramientas similares , para usar con 
las dos manos.  
8201.60.01  Cizallas para setos, tijeras de podar y herramientas similares , para 
usar con las dos manos.  20 C  
8201.90  –  Las demás herramientas de mano, agrícolas, hortícolas o forest ales. 
8201.90.01  Hoces.  2 0  C  
8201.90.02  Guadañas.  1 0  C  
8201.90.99  Los demás.  2 0  C  
82.02  Sierras de mano; hojas de sierra de cualquier clase (incluso las fresas 
sierra y las hojas sin dentar).  
8202.10  –  Sierras de mano.  
8202.10.01  Serruchos (serrotes).  2 0  C  
8202.10.02  Tronzadores.  1 5  C  
8202.10.03  Seguetas para ampolletas.  1 0  A  
8202.10.99  Los demás.  1 5  C  
8202.20  –  Hojas de sierra de cinta.  
8202.20.01  Hojas de sierra de cinta.  1 5  C  
– Hojas de sierra circulares (incluidas las fresas sierra):  
8202.31  –  –  Con la parte operante de acero.  
8202.31.01  Con diámetro exterior inferior o igual a 800 mm.  2 0  C  
8202.31.99  Los demás.  1 0  C  
8202.39  –  –  Las demás, incluidas las partes.  
8202.39.01  Con diámetro inferior o igual a 800 mm, excepto lo comprendido  en 
la fracción 8202.39.02.  20 C  
8202.39.02  Guarnecidas de diamante.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1089  
Fracción  Descripción  Tasa base  Categoría  
8202.39.03  Con diámetro exterior superior a 800 mm, excepto lo comprendid o 
en la fracción 8202.39.02.  10 A  
8202.39.04  Esbozos (corazas o centros) de acero, reconocibles como conceb idos 
exclusivamente para sierras circulares guarnecidas de diamante.  10 A  
8202.39.05  Segmentos o dientes sin polvo de diamante para sierras circula res, 
excepto lo comprendido en la fracción 8202.39.07.  10 A  
8202.39.06  Segmentos o dientes guarnecidos con polvo de diamante aglomera do. 1 5  C  
8202.39.07  Segmentos o dientes con la parte operante de acero.  1 0  A  
8202.39.99  Las demás.  1 5  C  
8202.40  –  Cadenas cortantes.  
8202.40.01  Cadenas para motosierras manuales con motor de explosión.  1 0  A  
8202.40.99  Las demás.  1 5  C  
– Las demás hojas de sierra:  
8202.91  –  –  Hojas de sierra rectas para trabajar metal.  
8202.91.01  Seguetas.  1 5  C  
8202.91.02  Con segmentos o dientes guarnecidos con polvo de diamante aglo ­
merado.  15 C  
8202.91.03  Arcos para seguetas.  2 0  C  
8202.91.04  Segmentos o dientes guarnecidos con polvo de diamante aglomera do. 1 5  C  
8202.91.99  Los demás.  1 5  C  
8202.99  –  –  Las demás.  
8202.99.01  Trabadores para sierra.  1 0  A  
8202.99.02  Hojas de sierra de pelo.  1 0  A  
8202.99.99  Las demás.  1 5  C  
82.03  Limas, escofinas, alicates (incluso cortantes), tenazas, pinzas, cizallas para 
metales, cortatubos, cortapernos, sacabocados y herramientas similares, de 
mano.  
8203.10  –  Limas, escofinas y herramientas similares.  
8203.10.01  Limas, con peso inferior o igual a 22 g.  2 0  C  
8203.10.02  Limas con longitud superior a 50 cm.  1 0  A  
8203.10.99  Las demás.  2 0  C  
8203.20  –  Alicates (incluso cortantes), tenazas, pinzas y herramientas s imilares.  
8203.20.01  Alicates (incluso cortantes), tenazas, pinzas y herramientas s imilares.  2 0  C  
8203.30  –  Cizallas para metales y herramientas similares.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1090  
Fracción  Descripción  Tasa base  Categoría  
8203.30.01  Cizallas para metales y herramientas similares.  2 0  C  
8203.40  –  Cortatubos, cortapernos, sacabocados y herramientas similares.  
8203.40.01  Sacabocados.  1 0  C  
8203.40.02  Cortatubos.  2 0  C  
8203.40.03  Cortapernos y cortarremaches.  1 0  A  
8203.40.99  Los demás.  2 0  C  
82.04  Llaves de ajuste de mano (incluidas las llaves dinamométricas); cubos de 
ajuste intercambiables, incluso con mango.  
– Llaves de ajuste de mano:  
8204.11  –  –  De boca fija.  
8204.11.01  Llaves de palanca y de martillo rotativo (matraca).  2 0  C  
8204.11.02  Llaves de ajuste con longitud igual o inferior a 610 mm, para tubo.  2 0  C  
8204.11.99  Los demás.  1 5  C  
8204.12  –  –  De boca variable.  
8204.12.01  Llaves de cadena; llaves ajustables con longitud superior a 61 0 mm, 
para tubos.  10 A  
8204.12.02  Llaves de ajuste con longitud igual o inferior a 610 mm, para tubos.  2 0  C  
8204.12.99  Los demás.  2 0  C  
8204.20  –  Cubos de ajuste intercambiables, incluso con mango.  
8204.20.01  Llaves de palanca y de martillo rotativo (matraca).  2 0  C  
8204.20.99  Los demás.  1 5  C  
82.05  Herramientas de mano (incluidos los diamantes de vidriero) no expresadas 
ni comprendidas en otra parte; lámparas de soldar y similares; tornillos de 
banco, prensas de carpintero y similares, excepto los que sean accesorios o 
partes de máquinas herramienta; yunques; fraguas portátiles; muelas de 
mano o de pedal, con bastidor.  
8205.10  –  Herramientas de taladrar o roscar (incluidas las terrajas).  
8205.10.01  Taladros, excepto lo comprendido en la fracción 8205.10.03.  1 0  A  
8205.10.02  Manerales para aterrajar, aún cuando se presenten con sus dado s 
(terrajas).  20 C  
8205.10.03  Berbiquíes.  2 0  C  
8205.10.99  Las demás.  2 0  C  
8205.20  –  Martillos y mazas.  
8205.20.01  Martillos y mazas.  2 0  C  
8205.30  –  Cepillos, formones, gubias y herramientas cortantes similares para trabajar 
madera.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1091  
Fracción  Descripción  Tasa base  Categoría  
8205.30.01  Guillames, acanaladores o machihembradores.  1 0  C  
8205.30.99  Los demás.  2 0  C  
8205.40  –  Destornilladores.  
8205.40.01  Con lámparas o probador de corriente, de matraca o de cabeza g ira­
toria (para joyeros).  10 B +  
8205.40.99  Los demás.  2 0  C  
– Las demás herramientas de mano (incluidos los diamantes de vid riero):  
8205.51  –  –  De uso doméstico.  
8205.51.01  Abrelatas.  2 0  C  
8205.51.02  Destapadores mecánicos, para cañerías.  1 0  A  
8205.51.03  Planchas a gas, para ropa.  2 0  B  
8205.51.99  Los demás.  2 0  C  
8205.59  –  –  Las demás.  
8205.59.01  Punzones.  2 0  C  
8205.59.02  Paletas (cucharas) de albañil.  2 0  C  
8205.59.03  Espátulas.  2 0  C  
8205.59.04  Alcuzas (aceiteras).  2 0  C  
8205.59.05  Cuñas de hierro o acero.  1 5  C  
8205.59.06  Cortavidrios.  2 0  C  
8205.59.07  Avellanadoras o expansores para tubos.  2 0  C  
8205.59.08  Engrapadoras.  1 0  A  
8205.59.09  Tensores para cadenas.  1 5  C  
8205.59.10  Tiradores o guías, para instalación de conductores eléctricos.  1 0  A  
8205.59.11  Aparatos o herramientas tipo pistola, impulsados por cartuchos  deto­
nantes, para incrustar o remachar taquetes, pernos o clavos.  20 A  
8205.59.12  Remachadoras  2 0  C  
8205.59.13  Extractores de poleas o de rodamientos.  1 5  C  
8205.59.14  Compresores para colocar anillos de pistones.  1 5  C  
8205.59.15  Herramientas o utensilios para colocar válvulas de broche.  1 0  A  
8205.59.16  Extractores de piezas de reloj.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1092  
Fracción  Descripción  Tasa base  Categoría  
8205.59.17  Atadores o precintadores.  2 0  C  
8205.59.18  Llanas.  2 0  C  
8205.59.19  Cinceles y cortafríos.  2 0  C  
8205.59.99  Las demás.  2 0  C  
8205.60  –  Lámparas de soldar y similares.  
8205.60.01  Lámparas de soldar.  2 0  C  
8205.60.99  Los demás.  2 0  C  
8205.70  –  Tornillos de banco, prensas de carpintero y similares.  
8205.70.01  Tornillos de banco.  2 0  C  
8205.70.02  Prensas de sujeción.  2 0  C  
8205.70.03  Sujetadores de piezas de reloj.  1 0  A  
8205.70.99  Los demás.  2 0  C  
8205.80  –  Yunques; fraguas portátiles; muelas de mano o de pedal, con ba stidor.  
8205.80.01  Amoladoras o esmeriladoras de pedal o de palanca (muelas con 
bastidor).  20 C  
8205.80.99  Los demás.  2 0  C  
8205.90  –  Juegos de artículos de dos o más de las subpartidas anteriores . 
8205.90.01  Juegos de artículos de dos o más de las subpartidas anteriores . 2 0  C  
82.06  Herramientas de dos o más de las partidas  82.02  a 82.05 , acondicionadas 
en juegos para la venta al por menor.  
8206.00  Herramientas de dos o más de las partidas 82.02 a 82.05, acond icionadas en 
juegos para la venta al por menor.  
8206.00.01  Herramientas de dos o más de las partidas 82.02 a 82.05, acond icio­
nadas en juegos para la venta al por menor.  20 C  
82.07  Útiles intercambiables para herramientas de mano, incluso mecánicas, o 
para máquinas herramienta (por ejemplo: de embutir, estampar, punzonar, 
roscar (incluso aterrajar), taladrar, escariar, brochar, fresar, tornear, ator ­
nillar), incluidas las hileras para extruir (incluso estirar) metal, así como 
los útiles de perforación o sondeo.  
– Útiles de perforación o sondeo:  
8207.13  –  –  Con la parte operante de cermet.  
8207.13.01  Brocas con extremidades dentadas.  1 5  C  
8207.13.02  Reconocibles, como concebidos exclusivamente para martillos ne u­
máticos.  15 C  
8207.13.03  Brocas con diámetro entre 1.00 y 64.1 mm excepto lo comprendid o 
en la fracción 8207.13.01.  15 C  
8207.13.04  Brocas con diámetro menor de 1.00 y mayor de 64.1 mm, excepto lo 
comprendido en la fracción 8207.13.01  15 A  
8207.13.05  Trepanos (de tricono, de corona y otros).  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1093  
Fracción  Descripción  Tasa base  Categoría  
8207.13.06  Barrenas.  1 5  C  
8207.13.07  Brocas de centro del tipo plana o campana, con diámetro inferi or o 
igual a 25.4 mm, excepto lo comprendido en la fracción 8207.13. 01. 15 C  
8207.13.99  Los demás.  1 5  C  
8207.19  –  –  Los demás, incluidas las partes.  
8207.19.01  Brocas con extremidades dentadas.  1 5  C  
8207.19.02  Brocas, con la parte operante de carburos.  1 5  A  
8207.19.03  Reconocibles, como concebidos exclusivamente para martillos ne u­
máticos.  15 C  
8207.19.04  Brocas con diámetro entre 1.00 y 64.1 mm excepto lo comprendid o 
en las fracciones 8207.19.01 y 02.  15 C  
8207.19.05  Brocas con diámetro menor de 1.00 y mayor de 64.1 mm, excepto lo 
comprendido en las fracciones 8207.19.01 y 02.  15 A  
8207.19.06  Trepanos (de tricono, de corona y otros).  1 5  C  
8207.19.07  Estructuras de corte y/o conos, para trepanos.  1 5  C  
8207.19.08  Barrenas.  1 5  C  
8207.19.09  Brocas de centro del tipo plana o campana, con diámetro inferi or o 
igual a 25.4 mm, excepto lo comprendido en las fracciones 
8207.19.01 y 02.  15 B  
8207.19.99  Los demás.  1 5  C  
8207.20  –  Hileras para extruir (incluso estirar) metal.  
8207.20.01  Hileras para extruir (incluso estirar) metal.  1 5  C  
8207.30  –  Útiles de embutir, estampar o punzonar.  
8207.30.01  Utiles de embutir, estampar o punzonar.  1 0  C  
8207.40  –  Útiles de roscar (incluso aterrajar).  
8207.40.01  Dados cuadrados y peines en pares para uso en terrajas manuale s. 1 5  C  
8207.40.02  Machuelos con diámetro igual o inferior a 50.8 mm.  1 5  C  
8207.40.03  Machuelos con diámetro superior a 50.8 mm.  1 0  A  
8207.40.99  Los demás.  1 0  C  
8207.50  –  Útiles de taladrar.  
8207.50.01  Brocas, con la parte operante de diamante.  1 5  C  
8207.50.02  Brocas, con la parte operante de carburos.  1 5  A  
8207.50.03  Brocas con diámetro comprendido entre 1 y 64.1 mm, excepto lo 
comprendido en las fracciones 8207.50.01, 02 y 05.  15 C  
8207.50.04  Brocas con diámetro menor de 1 mm y mayor de 64.1 mm, excepto 
lo comprendido en las fracciones 8207.50.01, 02 y 05.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1094  
Fracción  Descripción  Tasa base  Categoría  
8207.50.05  Brocas constituidas enteramente por carburos metálicos.  1 0  A  
8207.50.06  Brocas de centro del tipo plana o campana con diámetro inferio r o 
igual a 25.4 mm, excepto lo comprendido en las fracciones 
8207.50.02 y 03.  15 C  
8207.50.99  Los demás.  1 5  C  
8207.60  –  Útiles de escariar o brochar.  
8207.60.01  Escariadores o rimas, excepto lo comprendido en las fracciones  
8207.60.03 y 05.  10 C  
8207.60.02  Mandriles, reconocibles como concebidos exclusivamente para la mi­
nadores.  10 A  
8207.60.03  Escariadores o rimas ajustables.  1 0  A  
8207.60.04  Limas rotativas  Ex.  A  
8207.60.05  Escariadores constituidos enteramente por carburos metálicos.  1 0  A  
8207.60.99  Los demás.  1 5  C  
8207.70  –  Útiles de fresar.  
8207.70.01  Fresas madre para generar engranes.  1 0  A  
8207.70.02  Fresas constituidas enteramente por carburos metálicos.  1 0  A  
8207.70.99  Los demás.  1 5  C  
8207.80  –  Útiles de tornear.  
8207.80.01  Utiles de tornear.  1 5  C  
8207.90  –  Los demás útiles intercambiables.  
8207.90.01  Extractores de tornillos.  1 0  A  
8207.90.99  Los demás.  1 5  C  
82.08  Cuchillas y hojas cortantes, para máquinas o aparatos mecánicos.  
8208.10  –  Para trabajar metal.  
8208.10.01  Hojas con un espesor máximo de 6 mm y anchura máxima de 
500 mm, con filo continuo o discontinuo.  10 C  
8208.10.99  Los demás.  1 0  C  
8208.20  –  Para trabajar madera.  
8208.20.01  Hojas con un espesor, máximo de 6 mm y anchura máxima de 
500 mm, con filo continuo o discontinuo.  10 C  
8208.20.99  Los demás.  1 5  C  
8208.30  –  Para aparatos de cocina o máquinas de la industria alimentaria . 
8208.30.01  Hojas con un espesor máximo de 6 mm y anchura máxima de 
500 mm, con filo continuo o discontinuo.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1095  
Fracción  Descripción  Tasa base  Categoría  
8208.30.99  Los demás.  1 5  C  
8208.40  –  Para máquinas agrícolas, hortícolas o forestales.  
8208.40.01  Secciones de cuchillas y chapitas (contracuchillas) para máqui nas de 
segar.  Ex. A  
8208.40.02  Hojas con un espesor máximo de 6 mm y anchura máxima de 
500 mm, con filo continuo o discontinuo.  Ex. A  
8208.40.99  Las demás.  Ex.  A  
8208.90  –  Las demás  
8208.90.99  Las demás.  1 5  C  
82.09  Plaquitas, varillas, puntas y artículos similares para útiles, sin montar, de 
cermet.  
8209.00  Plaquitas, varillas, puntas y artículos similares para útiles,  sin montar, de 
cermet.  
8209.00.01  Plaquitas, varillas, puntas y artículos similares para útiles,  sin montar, 
de cermets.  10 C  
82.10  Aparatos mecánicos accionados a mano, de peso inferior o igual a 10 kg, 
utilizados para preparar, acondicionar o servir alimentos o bebidas.  
8210.00  Aparatos mecánicos accionados a mano, de peso inferior o igual  a 10 kg, 
utilizados para preparar, acondicionar o servir alimentos o beb idas. 
8210.00.01  Aparatos mecánicos accionados a mano de peso inferior o igual a 
10 kg, utilizados para preparar, acondicionar o servir alimento s o 
bebidas.  20 C  
82.11  Cuchillos con hoja cortante o dentada, incluidas las navajas de podar, y 
sus hojas (excepto los de la partida  82.08 ). 
8211.10  –  Surtidos.  
8211.10.01  Surtidos.  2 0  C  
– Los demás:  
8211.91  –  –  Cuchillos de mesa de hoja fija.  
8211.91.01  Cuchillos de mesa de hoja fija.  2 0  C  
8211.92  –  –  Los demás cuchillos de hoja fija.  
8211.92.01  Chairas.  1 0  C  
8211.92.99  Los demás.  2 0  C  
8211.93  –  –  Cuchillos, excepto los de hoja fija, incluidas las navajas de podar.  
8211.93.01  Cuchillos distintos de los de hoja fija, incluidas las navajas  de podar.  2 0  C  
8211.94  –  –  Hojas.  
8211.94.01  Hojas.  2 0  C  
8211.95  –  –  Mangos de metal común.  
8211.95.01  Mangos de metal común.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1096  
Fracción  Descripción  Tasa base  Categoría  
82.12  Navajas y máquinas de afeitar y sus hojas (incluidos los esbozos en fleje).  
8212.10  –  Navajas y máquinas de afeitar.  
8212.10.01  Navajas de barbero.  1 0  A  
8212.10.99  Los demás.  2 0  C  
8212.20  –  Hojas para máquinas de afeitar, incluidos los esbozos en fleje . 
8212.20.01  Hojas para máquinas de afeitar, incluidos los esbozos en tiras . 2 0  A  
8212.90  –  Las demás partes.  
8212.90.01  Para máquinas de afeitar.  1 0  C  
8212.90.99  Las demás.  2 0  C  
82.13  Tijeras y sus hojas.  
8213.00  Tijeras y sus hojas.  
8213.00.01  Tijeras y sus hojas.  2 0  A  
82.14  Los demás artículos de cuchillería (por ejemplo: máquinas de cortar el pelo 
o de esquilar, cuchillas para picar carne, tajaderas de carnicería o cocina 
y cortapapeles); herramientas y juegos de herramientas de manicura o 
pedicuro (incluidas las limas para uñas).  
8214.10  –  Cortapapeles, abrecartas, raspadores, sacapuntas y sus cuchill as. 
8214.10.01  Sacapuntas.  2 0  B  
8214.10.99  Los demás.  2 0  B  
8214.20  –  Herramientas y juegos de herramientas de manicura o pedicuro ( incluidas 
las limas para uñas).  
8214.20.01  Juegos de manicura.  2 0  B  
8214.20.99  Los demás.  2 0  B  
8214.90  –  Los demás.  
8214.90.01  Máquinas de cortar el pelo.  1 0  B  
8214.90.02  Esquiladoras.  1 0  B  
8214.90.03  Peines para máquinas de cortar el pelo.  1 0  B  
8214.90.04  Mangos de metales comunes.  2 0  B  
8214.90.99  Los demás.  2 0  B  
82.15  Cucharas, tenedores, cucharones, espumaderas, pala para tartas, cuchillos 
para pescado o mantequilla, pinzas para azúcar y artículos similares.  
8215.10  –  Surtidos que contengan por lo menos un objeto plateado, dorado  o plati­
nado.  
8215.10.01  Surtidos que contengan, por lo menos un objeto plateado, dorad o o 
platinado.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1097  
Fracción  Descripción  Tasa base  Categoría  
8215.20  –  Los demás surtidos.  
8215.20.99  Los demás surtidos.  2 0  C  
– Los demás:  
8215.91  –  –  Plateados, dorados o platinados.  
8215.91.01  Plateados, dorados o platinados.  2 0  C  
8215.99  –  –  Los demás.  
8215.99.01  Mangos de metales comunes.  2 0  C  
8215.99.99  Los demás.  2 0  C  
83 MANUFACTURAS DIVERSAS DE METALES COMUNES.  
83.01  Candados, cerraduras y cerrojos (de llave, combinación o eléctricos), de 
metal común; cierres y monturas cierre, con cerradura incorporada, de 
metal común; llaves de metal común para estos artículos.  
8301.10  –  Candados.  
8301.10.01  Candados.  2 0  C  
8301.20  –  Cerraduras del tipo de las utilizadas en vehículos automóviles . 
8301.20.01  Tapones para tanque de gasolina.  2 0  C  
8301.20.99  Los demás.  2 0  C  
8301.30  –  Cerraduras del tipo de las utilizadas en muebles.  
8301.30.01  Cerraduras del tipo de las utilizadas en muebles.  2 0  C  
8301.40  –  Las demás cerraduras; cerrojos.  
8301.40.01  Las demás cerraduras; cerrojos.  2 0  C  
8301.50  –  Cierres y monturas cierre, con cerradura incorporada.  
8301.50.01  Monturas cierre de aleación de magnesio, con cerradura incorpo rada.  1 5  C  
8301.50.99  Los demás.  2 0  C  
8301.60  –  Partes.  
8301.60.01  Marcos o monturas de aleación de magnesio, sin la cerradura.  1 0  C  
8301.60.99  Los demás.  1 5  C  
8301.70  –  Llaves presentadas aisladamente.  
8301.70.01  Llaves sin acabar.  1 5  C  
8301.70.99  Las demás.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1098  
Fracción  Descripción  Tasa base  Categoría  
83.02  Guarniciones, herrajes y artículos similares, de metal común, para muebles, 
puertas, escaleras, ventanas, persianas, carrocerías, artículos de guarnicio ­
nería, baúles, arcas, cofres y demás manufacturas de esta clase; colgado ­
res, perchas, soportes y artículos similares, de metal común; ruedas con 
montura de metal común; cierrapuertas automáticos de metal común.  
8302.10  –  Bisagras de cualquier clase (incluidos los pernios y demás goz nes).  
8302.10.01  Con mecanismos de resortes, excepto lo comprendido en la fracc ión 
8302.10.02.  20 C  
8302.10.02  Para vehículos automóviles.  2 0  C  
8302.10.99  Los demás.  2 0  C  
8302.20  –  Ruedas.  
8302.20.01  Para muebles.  2 0  C  
8302.20.99  Los demás.  2 0  C  
8302.30  –  Las demás guarniciones, herrajes y artículos similares, para v ehículos 
automóviles.  
8302.30.01  Dispositivos retractores y sus partes o piezas sueltas, para c inturones 
de seguridad.  10 C  
8302.30.99  Los demás.  2 0  C  
– Las demás guarniciones, herrajes y artículos similares:  
8302.41  –  –  Para edificios.  
8302.41.01  Herrajes para cortinas venecianas.  2 0  C  
8302.41.02  Cortineros.  2 0  C  
8302.41.03  Fallebas u otros mecanismos similares.  2 0  C  
8302.41.04  Cerraduras sin llave, picaportes o pasadores.  2 0  C  
8302.41.05  Dispositivos compensadores para la sujeción de ventanas de gui llo­
tina. 20 C  
8302.41.99  Los demás.  2 0  C  
8302.42  –  –  Los demás, para muebles.  
8302.42.01  Cerraduras sin llave, picaportes o pasadores.  2 0  C  
8302.42.02  Reconocibles como concebidas exclusivamente para asientos, inc luso 
los transformables en camas.  20 C  
8302.42.99  Los demás.  2 0  C  
8302.49  –  –  Los demás.  
8302.49.99  Los demás.  2 0  C  
8302.50  –  Colgadores, perchas, soportes y artículos similares.  
8302.50.01  Colgadores, perchas, soportes y artículos similares.  2 0  C  
8302.60  –  Cierrapuertas automáticos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1099  
Fracción  Descripción  Tasa base  Categoría  
8302.60.01  Cierrapuertas automáticos.  2 0  C  
83.03  Cajas de caudales, puertas blindadas y compartimientos para cámaras 
acorazadas, cofres y cajas de seguridad y artículos similares, de metal 
común.  
8303.00  Cajas de caudales, puertas blindadas y compartimientos para cá maras aco­
razadas, cofres y cajas de seguridad y artículos similares, de metal común.  
8303.00.01  Cajas de caudales, puertas blindadas y compartimientos para cá maras 
acorazadas, cofres y cajas de seguridad y artículos similares, de metal 
común.  20 C  
83.04  Clasificadores, ficheros, cajas de clasificación, bandejas de corresponden ­
cia, vasos o cajas para plumas de escribir (plumeros), portasellos y mate ­
rial similar de oficina, de metal común, excepto los muebles de oficina de la 
partida  94.03 . 
8304.00  Clasificadores, ficheros, cajas de clasificación, bandejas de correspondencia, 
vasos o cajas para plumas de escribir (plumeros), portasellos y  material 
similar de oficina, de metal común, excepto los muebles de ofic ina de la 
partida 94.03.  
8304.00.01  Porta papel movible y graduable, para copia directa del mecanó grafo.  2 0  C  
8304.00.02  Ficheros de índice visible.  2 0  C  
8304.00.99  Los demás.  2 0  C  
83.05  Mecanismos para encuadernación de hojas intercambiables o para clasifi ­
cadores, sujetadores, cantoneras, clips, índices de señal y artículos simila ­
res de oficina, de metal común; grapas en tiras (por ejemplo: de oficina, 
tapicería o envase), de metalcomún.  
8305.10  –  Mecanismos para encuadernación de hojas intercambiables o para  clasifi­
cadores.  
8305.10.01  Mecanismos para encuadernaciones de hojas intercambiables o pa ra 
clasificadores.  20 C  
8305.20  –  Grapas en tiras.  
8305.20.01  Grapas en tiras.  2 0  C  
8305.90  –  Los demás, incluidas las partes.  
8305.90.01  Clips u otros sujetadores.  2 0  C  
8305.90.02  Herrajes de 6 argollas con longitud de 13.0 y 19.0 cm con o si n 
gatillo, incluyendo las bases curvas para sujetarlos.  15 C  
8305.90.99  Los demás.  2 0  C  
83.06  Campanas, campanillas, gongos y artículos similares, que no sean eléctri ­
cos, de metal común; estatuillas y demás artículos de adorno, de metal 
común; marcos para fotografías, grabados o similares, de metal común; 
espejos de metal común.  
8306.10  –  Campanas, campanillas, gongos y artículos similares.  
8306.10.01  Campanas, campanillas, gongos y artículos similares.  2 0  C  
– Estatuillas y demás artículos de adorno:  
8306.21  –  –  Plateados, dorados o platinados.  
8306.21.01  Plateados, dorados o platinados.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1100  
Fracción  Descripción  Tasa base  Categoría  
8306.29  –  –  Los demás.  
8306.29.99  Los demás.  2 0  C  
8306.30  –  Marcos para fotografías, grabados o similares; espejos.  
8306.30.01  Marcos para fotografías, grabados o similares; espejos.  2 0  C  
83.07  Tubos flexibles de metal común, incluso con sus accesorios.  
8307.10  –  De hierro o acero.  
8307.10.01  Constituidos de dos o más armazones de hierro o de acero y de dos o 
más capas de materias termoplásticas.  10 C  
8307.10.99  Los demás.  1 5  C  
8307.90  –  De los demás metales comunes.  
8307.90.99  De los demás metales comunes.  1 5  C  
83.08  Cierres, monturas cierre, hebillas, hebillas cierre, corchetes, ganchos, ani ­
llos para ojetes y artículos similares, de metal común, para prendas de 
vestir, calzado, toldos, marroquinería o demás artículos confeccionados; 
remaches tubulares o con espiga hendida de metal común; cuentas y len ­
tejuelas, de metal común.  
8308.10  –  Corchetes, ganchos y anillos para ojetes.  
8308.10.01  Broches.  2 0  C  
8308.10.99  Los demás.  2 0  C  
8308.20  –  Remaches tubulares o con espiga hendida.  
8308.20.01  Remaches tubulares o con espiga hendida.  2 0  C  
8308.90  –  Los demás, incluidas las partes.  
8308.90.99  Los demás, incluidas las partes.  2 0  C  
83.09  Tapones y tapas (incluidas las tapas corona, las tapas roscadas y los 
tapones vertedores), cápsulas para botellas, tapones roscados, sobretapas, 
precintos y demás accesorios para envases, de metal común.  
8309.10  –  Tapas corona.  
8309.10.01  Tapas corona.  1 5  C  
8309.90  –  Los demás.  
8309.90.01  Tapones o tapas, excepto lo comprendido en las fracciones 
8309.90.02 y 03.  15 C  
8309.90.02  Tapones para tanques de gasolina.  2 0  C  
8309.90.03  Tapas de aluminio con rosca, para envases de uso farmacéutico.  1 0  C  
8309.90.04  Sellos o precintos.  2 0  C  
8309.90.05  Cápsulas para botellas, excepto lo comprendido en la fracción 
8309.90.06.  20 C  
8309.90.06  Cápsulas de aluminio para sobretaponar botellas.  1 5  C  
8309.90.99  Los demás.  2 0  C  
83.10  Placas indicadoras, placas rótulo, placas de direcciones y placas similares, 
cifras, letras y signos diversos, de metal común, excepto los de la partida  
94.05 . ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1101  
Fracción  Descripción  Tasa base  Categoría  
8310.00  Placas indicadoras, placas rótulo, placas de direcciones y pla cas similares, 
cifras, letras y signos diversos, de metal común, excepto los d e la partida 
94.05.  
8310.00.01  Emblemas o monogramas para vehículos automóviles.  2 0  C  
8310.00.99  Los demás.  1 5  C  
83.11  Alambres, varillas, tubos, placas, electrodos y artículos similares, de metal 
común o de carburo metálico, recubiertos o rellenos de decapantes o de 
fundentes, para soldadura o depósito de metal o de carburo metálico; 
alambres y varillas, de polvo de metal común aglomerado, para la meta ­
lización por proyección.  
8311.10  –  Electrodos recubiertos para soldadura de arco, de metal común.  
8311.10.01  De hierro o de acero.  1 5  C  
8311.10.02  De cobre o sus aleaciones.  1 5  C  
8311.10.03  De aluminio o sus aleaciones.  1 5  C  
8311.10.04  De níquel o sus aleaciones.  1 5  C  
8311.10.99  Los demás.  1 5  C  
8311.20  –  Alambre «relleno» para soldadura de arco, de metal común.  
8311.20.01  De cobre o sus aleaciones.  1 5  C  
8311.20.02  De aluminio o sus aleaciones.  1 5  C  
8311.20.03  De níquel o sus aleaciones.  1 5  C  
8311.20.04  De acero.  1 5  C  
8311.20.99  Los demás.  1 5  C  
8311.30  –  Varillas recubiertas y alambre «relleno» para soldar al soplet e, de metal 
común.  
8311.30.01  De hierro o acero.  1 5  C  
8311.30.02  De cobre o sus aleaciones.  1 5  C  
8311.30.03  De aluminio o sus aleaciones.  1 5  C  
8311.30.04  De níquel o sus aleaciones.  1 5  C  
8311.30.99  Los demás.  1 5  B +  
8311.90  –  Los demás, incluidas las partes.  
8311.90.01  De hierro o acero.  1 5  B +  
8311.90.02  De cobre o sus aleaciones.  1 5  B +  
8311.90.03  De aluminio o sus aleaciones.  1 5  B +  
8311.90.04  De níquel o sus aleaciones.  1 5  B +  
8311.90.05  Hilos o varillas de polvo, aglomerado de metales comunes para la 
metalización por proyección.  10 B +  
8311.90.99  Los demás.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1102  
Fracción  Descripción  Tasa base  Categoría  
84 REACTORES NUCLEARES, CALDERAS, MÁQUINAS, APARATOS Y ARTE ­
FACTOS MECÁNICOS; PARTES DE ESTAS MÁQUINAS O APARATOS.  
84.01  Reactores nucleares; elementos combustibles (cartuchos) sin irradiar para 
reactores nucleares; máquinas y aparatos para la separación isotópica.  
8401.10  –  Reactores nucleares.  
8401.10.01  Reactores nucleares.  1 0  A  
8401.20  –  Máquinas y aparatos para la separación isotópica, y sus partes . 
8401.20.01  Máquinas y aparatos para la separación isotópica, y sus partes . 1 0  A  
8401.30  –  Elementos combustibles (cartuchos) sin irradiar.  
8401.30.01  Elementos combustibles (cartuchos) sin irradiar.  1 0  A  
8401.40  –  Partes de reactores nucleares.  
8401.40.01  Partes de reactores nucleares.  1 0  A  
84.02  Calderas de vapor (generadores de vapor), excepto las de calefacción 
central concebidas para producir agua caliente y también vapor a baja 
presión; calderas denominadas  «de agua sobrecalentada» . 
– Calderas de vapor:  
8402.11  –  –  Calderas acuotubulares con una producción de vapor superior a 45 t por 
hora.  
8402.11.01  Calderas acuotubulares con una producción de vapor superior a 45 t 
por hora.  20 C  
8402.12  –  –  Calderas acuotubulares con una producción de vapor inferior o igual a 
45 t por hora.  
8402.12.01  Calderas acuotubulares con una producción de vapor inferior o igual 
a 45 t por hora.  20 C  
8402.19  –  –  Las demás calderas de vapor, incluidas las calderas mixtas.  
8402.19.01  Para generación de vapor de agua.  2 0  C  
8402.19.99  Los demás.  2 0  C  
8402.20  –  Calderas denominadas «de agua sobrecalentada».  
8402.20.01  Calderas denominadas «de agua sobrecalentada».  2 0  C  
8402.90  –  Partes.  
8402.90.01  Partes.  1 0  C  
84.03  Calderas para calefacción central, excepto las de la partida  84.02 . 
8403.10  –  Calderas.  
8403.10.01  Calderas.  2 0  C  
8403.90  –  Partes.  
8403.90.01  Partes.  1 0  A  
84.04  Aparatos auxiliares para las calderas de las partidas  84.02  u 84.03  (por 
ejemplo: economizadores, recalentadores, deshollinadores o recuperadores 
de gas); condensadores para máquinas de vapor.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1103  
Fracción  Descripción  Tasa base  Categoría  
8404.10  –  Aparatos auxiliares para las calderas de las partidas 84.02 u 84.03.  
8404.10.01  Aparatos auxiliares para las calderas de las partidas 84.02 u 84.03.  Ex.  A  
8404.20  –  Condensadores para máquinas de vapor.  
8404.20.01  Condensadores para máquinas de vapor.  1 5  C  
8404.90  –  Partes.  
8404.90.01  Partes.  Ex.  A  
84.05  Generadores de gas pobre (gas de aire) o de gas de agua, incluso con sus 
depuradores; generadores de acetileno y generadores similares de gases, 
por vía húmeda, incluso con sus depuradores.  
8405.10  –  Generadores de gas pobre (gas de aire) o de gas de agua, inclu so con sus 
depuradores; generadores de acetileno y generadores similares d e gases, 
por vía húmeda, incluso con sus depuradores.  
8405.10.01  Celdas electrolíticas para producir cloro o hidrógeno y oxígen o. Ex.  A  
8405.10.02  Generadores de atmósferas, sean oxidantes, reductoras o neutra s, para 
tratamiento térmico de los metales.  20 C  
8405.10.99  Los demás.  1 5  A  
8405.90  –  Partes.  
8405.90.01  Partes.  Ex.  A  
84.06  Turbinas de vapor.  
8406.10  –  Turbinas para la propulsión de barcos.  
8406.10.01  Con potencia inferior o igual a 4,000 C.P.  2 0  C  
8406.10.99  Los demás.  1 0  A  
– Las demás turbinas:  
8406.81  –  –  De potencia superior a 40 MW.  
8406.81.01  De potencia superior a 40 MW.  1 0  A  
8406.82  –  –  De potencia inferior o igual a 40 MW.  
8406.82.01  De potencia inferior o igual a 2.95 MW (4,000 C.P.).  2 0  C  
8406.82.99  Los demás.  1 0  A  
8406.90  –  Partes.  
8406.90.01  Rotores terminados para su ensamble final.  Ex.  A  
8406.90.02  Aspas rotativas o estacionarias.  Ex.  A  
8406.90.03  Rotores sin terminar, pulir ni desbastar, que en tales condici ones no 
puedan ser armados o ensamblados.  10 A  
8406.90.99  Las demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1104  
Fracción  Descripción  Tasa base  Categoría  
84.07  Motores de émbolo (pistón) alternativo y motores rotativos, de encendido 
por chispa (motores de explosión).  
8407.10  –  Motores de aviación.  
8407.10.01  Motores de aviación.  1 0  A  
– Motores para la propulsión de barcos:  
8407.21  –  –  Del tipo fuera de borda.  
8407.21.01  Con potencia igual o superior a 65 C.P.  1 0  A  
8407.21.99  Los demás.  1 0  A  
8407.29  –  –  Los demás.  
8407.29.01  Con potencia inferior o igual a 600 C.P.  1 5  A  
8407.29.99  Los demás.  1 0  A  
– Motores de émbolo (pistón) alternativo del tipo de los utiliza dos para la 
propulsión de vehículos del Capítulo 87:  
8407.31  –  –  De cilindrada inferior o igual a 50 cm  3 . 
8407.31.01  Para acoplarse en bicicletas, con potencia hasta 1.5 C.P. y co n peso 
unitario igual o inferior a 6 kg.  15 A  
8407.31.99  Los demás.  1 0  A  
8407.32  –  –  De cilindrada superior a 50 cm  3 pero inferior o igual a 250 cm  3 . 
8407.32.01  Para motocicletas, motonetas o análogos, excepto lo comprendid o en 
la fracción 8407.32.02.  15 A  
8407.32.02  Para acoplarse en bicicletas, con potencia hasta 1.5 C.P. y co n peso 
unitario inferior a 6 kg.  15 A  
8407.32.03  Con potencia igual o inferior a 15 C.P., excepto con cigueñal en 
posición vertical.  15 A  
8407.32.99  Los demás.  1 0  A  
8407.33  –  –  De cilindrada superior a 250 cm  3 pero inferior o igual a 1,000 cm  3 . 
8407.33.01  Con capacidad igual o superior a 550 cm  3 , reconocibles como con­
cebidos exclusivamente para motocicletas.  15 A  
8407.33.02  Para motocicletas, motonetas o análogos, excepto lo comprendid o en 
la fracción 8407.33.01.  15 A  
8407.33.03  Con potencia igual o inferior a 15 C.P., excepto con cigueñal en 
posición vertical.  15 A  
8407.33.99  Los demás.  1 0  A  
8407.34  –  –  De cilindrada superior a 1,000 cm  3 . 
8407.34.01  Reconocibles como concebidos exclusivamente para motocicletas.  1 5  A  
8407.34.02  De cilindrada inferior o igual a 2,000 cm  3 . 1 0  A  
8407.34.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1105  
Fracción  Descripción  Tasa base  Categoría  
8407.90  –  Los demás motores.  
8407.90.01  Con potencia igual o inferior a 15 C.P., excepto con cigüeñal en 
posición vertical.  15 A  
8407.90.99  Los demás.  1 0  A  
84.08  Motores de émbolo (pistón) de encendido por compresión (motores Diesel o 
semi-Diesel).  
8408.10  –  Motores para la propulsión de barcos.  
8408.10.01  Con potencia igual o inferior a 600 C.P.  1 5  A  
8408.10.99  Los demás.  1 0  A  
8408.20  –  Motores del tipo de los utilizados para la propulsión de vehíc ulos del 
Capítulo 87.  
8408.20.01  Motores del tipo de los utilizados para la propulsión de vehíc ulos del 
Capítulo 87.  10 A  
8408.90  –  Los demás motores.  
8408.90.01  Con potencia igual o inferior a 960 C.P.  1 5  C  
8408.90.99  Los demás.  1 0  A  
84.09  Partes identificables como destinadas, exclusiva o principalmente, a los 
motores de las partidas  84.07  u 84.08 . 
8409.10  –  De motores de aviación.  
8409.10.01  De motores de aviación.  1 0  A  
– Las demás:  
8409.91  –  –  Identificables como destinadas, exclusiva o principalmente, a los motores 
de émbolo (pistón) de encendido por chispa.  
8409.91.01  Reconocibles como concebidas exclusivamente para motocicletas,  
motonetas o análogos, excepto lo comprendido en las fracciones 
8409.91.03 a 8409.91.05, inclusive.  10 A  
8409.91.02  Pistones, camisas, anillos o válvulas, aun cuando se presenten  en 
juegos («kits»), excepto lo comprendido en las fracciones 8409. 91.05 
y 07.  10 C  
8409.91.03  Balancines, barras de balancines, punterías (buzos), válvulas con 
diámetro de cabeza igual o superior a 26 mm, sin exceder de 52 mm, 
incluso en juegos («kits»).  10 B  
8409.91.04  Carburadores, excepto lo comprendido en las fracciones 8409.91 .10 
y 17.  15 A  
8409.91.05  Pistones (émbolos) de aluminio, con diámetro exterior igual o supe­
rior a 58 mm, sin exceder de 140.0 mm.  15 C  
8409.91.06  Múltiples o tuberías de admisión y escape.  1 5  B  
8409.91.07  Camisas con diámetro interior igual o superior a 66.7 mm (25/8  
pulgadas) sin exceder de 171.45 mm (63/4 pulgadas), largo igual  o  
superior a 123.95 mm (47/8 pulgadas), sin exceder de 431.80 mm 
(17 pulgadas) y espesor de pared igual o superior a 1.78 mm (0. 070 
pulgadas) sin exceder de 2.5 mm (0.1 pulgadas).  15 B  
8409.91.08  Reconocibles para motores fuera de borda y para motores marino s 
con potencia superior a 600 C.P.  10 A  
8409.91.09  Reconocibles para tractores agrícolas e industriales, excepto lo com­
prendido en la fracción 8409.91.12.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1106  
Fracción  Descripción  Tasa base  Categoría  
8409.91.10  Carburadores, para motocicletas con capacidad de cilindrada ig ual o 
superior a 550 cm  3 . 10 A  
8409.91.11  Cárteres.  1 5  B  
8409.91.12  Varillas tubulares empujadoras de válvulas; tubos de protector es de 
varillas.  15 B  
8409.91.13  Gobernadores de revoluciones.  1 0  A  
8409.91.14  Tapas, asientos para resorte, o asientos para válvulas, guías para 
válvulas.  15 B  
8409.91.15  Tapas superiores del motor (de balancines) y laterales, tapa f rontal de 
ruedas o engranes de distribución del motor.  15 B  
8409.91.16  Amortiguadores de vibraciones del cigüeñal (damper).  1 5  B  
8409.91.17  Carburadores de un venturi (garganta), excepto para motociclet as. 1 5  B  
8409.91.18  Identificables para la fabricación de punterías (buzos), excep to bolas 
calibradas y resortes (muelles) helicoidales.  Ex. A  
8409.91.99  Los demás.  1 0  (  2 ) 
8409.99  –  –  Las demás.  
8409.99.01  Culatas (cabezas) o monobloques.  1 0  (  2 ) 
8409.99.02  Pistones (émbolos) de aluminio, con diámetro exterior igual o supe­
rior a 58 mm, sin exceder de 140 mm.  15 (  2 ) 
8409.99.03  Pistones, camisas, anillos o válvulas, aun cuando se presenten  en 
juegos («kits») excepto lo comprendido en las fracciones 8409.9 9.02, 
04 y 06.  10 A  
8409.99.04  Balancines, barras de balancines, punterías (buzos), válvulas con 
diámetro de cabeza igual o, superior a 26 mm, sin exceder de 52  mm, 
incluso en juegos («kits»).  10 A  
8409.99.05  Bielas o portabielas.  1 0  (  2 ) 
8409.99.06  Camisas con diámetro interior igual o superior a 66.70 mm (25/ 8 
pulgadas); sin exceder de 171.45 mm (63/4 pulgadas), largo igua l 
o superior a 123.95 mm (47/8 pulgadas) sin exceder de 431.80 mm  
(17 pulgadas) y espesor de pared igual o superior a 1.78 mm (0. 070 
pulgadas) sin exceder de 2.5 mm (0.1 pulgadas).  15 A  
8409.99.07  Radiadores de aceites lubricantes.  1 0  A  
8409.99.08  Supercargadores de aire o sus partes.  1 0  A  
8409.99.09  Reconocibles para motores marinos con potencia superior a 600 C.P. 1 0  A  
8409.99.10  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales, excepto lo comprendido en las fracciones 
8409.99.07 y 11.  10 (  2 ) 
8409.99.11  Reconocibles como concebidas exclusivamente para inyectores de  
combustible diesel.  10 A  
8409.99.12  Gobernadores de revoluciones.  1 0  A  
8409.99.13  Varillas empujadoras de válvulas, no tubulares (sólidas) para uso en 
motores de combustión interna.  10 A  
8409.99.14  Esbozos de émbolos de acero, hierro gris o aluminio, con diáme tro 
exterior superior a 140 mm.  10 A  
8409.99.99  Las demás.  1 5  (  2 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1107  
Fracción  Descripción  Tasa base  Categoría  
84.10  Turbinas hidráulicas, ruedas hidráulicas y sus reguladores.  
– Turbinas y ruedas hidráulicas:  
8410.11  –  –  De potencia inferior o igual a 1,000 kW.  
8410.11.01  De potencia inferior o igual a 1,000 kW.  1 0  C  
8410.12  –  –  De potencia superior a 1,000 kW pero inferior o igual a 10,000  kW.  
8410.12.01  De potencia superior a 1,000 kW, pero inferior o igual a 10,00 0 kW.  1 0  C  
8410.13  –  –  De potencia superior a 10,000 kW.  
8410.13.01  De potencia superior a 10,000 kW.  1 0  A  
8410.90  –  Partes, incluidos los reguladores.  
8410.90.01  Partes, incluidos los reguladores.  1 0  A  
84.11  Turborreactores, turbopropulsores y demás turbinas de gas.  
– Turborreactores:  
8411.11  –  –  De empuje inferior o igual a 25 kN.  
8411.11.01  De empuje inferior o igual a 25 kN.  1 0  A  
8411.12  –  –  De empuje superior a 25 kN.  
8411.12.01  De empuje superior a 25 kN.  1 0  A  
– Turbopropulsores:  
8411.21  –  –  De potencia inferior o igual a 1,100 kW.  
8411.21.01  De potencia inferior o igual a 1,100 kW.  1 0  A  
8411.22  –  –  De potencia superior a 1,100 kW.  
8411.22.01  De potencia superior a 1,100 kW.  1 0  A  
– Las demás turbinas de gas:  
8411.81  –  –  De potencia inferior o igual a 5,000 kW.  
8411.81.01  De potencia inferior o igual a 5,000 kW.  1 0  A  
8411.82  –  –  De potencia superior a 5,000 kW.  
8411.82.01  De potencia superior a 5,000 kW.  Ex.  A  
– Partes:  
8411.91  –  –  De turborreactores o de turbopropulsores.  
8411.91.01  De turborreactores o de turbo propulsores.  1 0  A  
8411.99  –  –  Las demás.  
8411.99.99  Las demás.  Ex.  A  
84.12  Los demás motores y máquinas motrices.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1108  
Fracción  Descripción  Tasa base  Categoría  
8412.10  –  Propulsores a reacción, excepto los turborreactores.  
8412.10.01  Propulsores a reacción, excepto los turborreactores.  1 0  A  
– Motores hidráulicos:  
8412.21  –  –  Con movimiento rectilíneo (cilindros).  
8412.21.01  Con movimiento rectilíneo (cilindros).  1 0  A  
8412.29  –  –  Los demás.  
8412.29.99  Los demás.  1 0  A  
– Motores neumáticos:  
8412.31  –  –  Con movimiento rectilíneo (cilindros).  
8412.31.01  De aire, reconocibles como concebidos exclusivamente para bomb as 
neumáticas.  20 C  
8412.31.99  Los demás.  1 0  A  
8412.39  –  –  Los demás.  
8412.39.01  Motores de viento.  2 0  A  
8412.39.02  Motores de aire para limpiaparabrisas.  1 5  A  
8412.39.99  Los demás.  1 0  C  
8412.80  –  Los demás.  
8412.80.99  Los demás.  1 0  A  
8412.90  –  Partes.  
8412.90.01  Partes.  1 0  A  
84.13  Bombas para líquidos, incluso con dispositivo medidor incorporado; eleva ­
dores de líquidos.  
– Bombas con dispositivo medidor incorporado o concebidas para l levarlo:  
8413.11  –  –  Bombas para distribución de carburantes o lubricantes, del tip o de las 
utilizadas en gasolineras, estaciones de servicio o garajes.  
8413.11.01  Distribuidoras con dispositivo medidor, aún cuando presenten m eca­
nismo totalizador.  20 C  
8413.11.99  Las demás.  1 5  C  
8413.19  –  –  Las demás.  
8413.19.01  Distribuidoras con dispositivo medidor, aún cuando se presente n con 
mecanismo totalizador, excepto lo comprendido en la fracción 
8413.19.02.  20 C  
8413.19.02  De émbolo, para el manejo de oxígeno líquido, a presión entre 29 y 
301 kg/cm  2 (28 y 300 atmósferas), con dispositivos medidor y tota­
lizador.  10 C  
8413.19.03  Medidoras, de engranes.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1109  
Fracción  Descripción  Tasa base  Categoría  
8413.19.04  Motobomba, de émbolos con motor hidráulico lineal, inyectora d e 
fertilizantes, con peso inferior a 5 kg.  10 C  
8413.19.99  Las demás.  Ex.  A  
8413.20  –  Bombas manuales, excepto las de las subpartidas 8413.11 u 8413 .19. 
8413.20.01  Bombas manuales, excepto las de las subpartidas 8413.11 u 8413 .19. 2 0  C  
8413.30  –  Bombas de carburante, aceite o refrigerante, para motores de e ncendido 
por chispa o compresión.  
8413.30.01  Para inyección de diesel.  1 0  C  
8413.30.02  Para agua.  1 5  C  
8413.30.03  Para gasolina.  1 5  C  
8413.30.04  Reconocibles para naves aéreas.  1 0  C  
8413.30.05  Reconocibles para tractores agrícolas e industriales.  1 0  C  
8413.30.06  Para aceite.  1 5  C  
8413.30.99  Los demás.  1 0  C  
8413.40  –  Bombas para hormigón.  
8413.40.01  Tipo remolque, con capacidad de 36 a 60 m  3 /hr; sin elevador hidráu­
lico de manguera de descarga.  Ex. A  
8413.40.99  Los demás.  Ex.  A  
8413.50  –  Las demás bombas volumétricas alternativas.  
8413.50.01  Con peso unitario igual o superior a 1,000 kg.  1 5  C  
8413.50.02  Para albercas.  1 5  C  
8413.50.99  Los demás.  1 0  C  
8413.60  –  Las demás bombas volumétricas rotativas.  
8413.60.01  Sumergibles, con tubería de descarga de diámetro interior igua l o 
superior a 63 mm, sin exceder de 610 mm.  20 C  
8413.60.02  Motobombas, concebidas exclusivamente para aparatos o unidades  
limpiaparabrisas de vehículos automóviles.  15 C  
8413.60.03  De engranes, excepto lo comprendido en la fracción 8413.60.01.  1 5  C  
8413.60.04  Hidráulicas de paletas, para presión inferior o igual a 217 kg /cm  2 
(210 atmósferas).  20 C  
8413.60.05  Para la dirección hidráulica de vehículos automotrices.  1 0  C  
8413.60.06  Para albercas.  1 5  C  
8413.60.99  Los demás.  1 0  B +  
8413.70  –  Las demás bombas centrífugas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1110  
Fracción  Descripción  Tasa base  Categoría  
8413.70.01  Portátiles, contra incendio.  1 0  C  
8413.70.02  Extractoras o recirculatorias de agua, reconocibles como conce bidas 
exclusivamente para aparatos acondicionadores de aire.  15 C  
8413.70.03  Sumergibles, con tubería de descarga de diámetro interior igua l o 
superior a 63 mm, sin exceder de 610 mm.  20 C  
8413.70.04  Motobombas sumergibles.  2 0  C  
8413.70.05  Para albercas.  1 5  C  
8413.70.99  Las demás.  2 0  B +  
– Las demás bombas; elevadores de líquidos:  
8413.81  –  –  Bombas.  
8413.81.01  De caudal variable, aún cuando tengan servomotor.  2 0  C  
8413.81.02  De accionamiento neumático, incluso con depósito, con o sin ba se 
rodante, para lubricantes.  20 C  
8413.81.03  Para albercas.  1 5  C  
8413.81.99  Los demás.  1 0  C  
8413.82  –  –  Elevadores de líquidos.  
8413.82.01  Elevadores de líquidos.  1 0  C  
– Partes:  
8413.91  –  –  De bombas.  
8413.91.01  Coladeras, incluso con elemento obturador.  1 0  C  
8413.91.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en las fracciones 8413.11.01 y 8413.19.01, excepto lo comprendi do 
en la fracción 8413.91.01.  10 C  
8413.91.03  Guimbaletes.  1 0  C  
8413.91.04  Reconocibles como concebidas exclusivamente para bombas de in­
yección de diesel, excepto lo comprendido en la fracción 8413.9 1.11.  10 C  
8413.91.05  Reconocibles como concebidas exclusivamente para bombas de ga­
solina, utilizadas en motores de explosión.  15 C  
8413.91.06  Casco o carcaza, impulsor o propulsor, masa o cubo y difusor; 
reconocibles para las bombas de agua para motores de explosión o 
de combustión interna.  15 C  
8413.91.07  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8413.91.08  Reconocibles para bombas medidoras de engranes.  1 0  C  
8413.91.09  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8413.70.99.  10 C  
8413.91.10  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8413.81.02.  10 C  
8413.91.11  Tubos preformados, para inyección de diesel, incluso con recub ri­
mientos, cuyo diámetro exterior sea igual o superior a 2.12 sin  
exceder de 9.63 mm y espesor de pared de 1.53 sin exceder de 
2.04 mm, con sistema de conexión y resortes o adaptaciones.  15 C  
8413.91.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1111  
Fracción  Descripción  Tasa base  Categoría  
8413.92  –  –  De elevadores de líquidos.  
8413.92.01  De elevadores de líquidos.  1 0  C  
84.14  Bombas de aire o de vacío, compresores de aire u otros gases y ventila ­
dores; campanas aspirantes para extracción o reciclado, con ventilador 
incorporado, incluso con filtro.  
8414.10  –  Bombas de vacío.  
8414.10.01  Rotativas, de anillo líquido, con capacidad de desplazamiento supe­
rior a 348 m  3 /hr. 15 C  
8414.10.02  Para acoplarse en motores para el sistema de frenos de aire.  1 5  C  
8414.10.03  Rotativas de anillo líquido, con capacidad de desplazamiento h asta 
de 348 m  3 /hr. Ex. A  
8414.10.04  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8414.10.05  Reconocibles para naves aéreas.  1 0  C  
8414.10.99  Los demás.  Ex.  A  
8414.20  –  Bombas de aire, de mano o pedal.  
8414.20.01  Bombas de aire, de mano o pedal.  1 5  C  
8414.30  –  Compresores del tipo de los utilizados en los equipos frigoríf icos. 
8414.30.01  Motocompresores, excepto lo comprendido en las fracciones 
8414.30.04, 07 y 08.  20 C  
8414.30.02  Denominados abiertos, excepto lo comprendido en la fracción 
8414.30.06.  20 C  
8414.30.03  Reconocibles para naves aéreas.  1 0  C  
8414.30.04  Motocompresores herméticos, con potencia superior a 11/2 C.P. sin 
exceder de 5 C.P.  10 C  
8414.30.05  Rotativos, de segunda etapa de compresión, con un desplazamien to 
volumétrico de hasta 15 m  3 por minuto, para ser utilizados en siste­
mas de refrigeración de baja temperatura.  20 C  
8414.30.06  Abiertos, con capacidad de desplazamiento por revolución super ior a 
108 sin exceder de 161 cm  3 , sin bomba de aceite, accionados a platos 
magnéticos, para aire acondicionado de uso en automóviles.  10 C  
8414.30.07  Motocompresores herméticos con potencia superior a 1/2 C.P., s in 
exceder de 11/2 C.P.  15 C  
8414.30.08  Motocompresores herméticos reconocibles como concebidos exclus i­
vamente para equipos de aire acondicionado, con potencia superi or a 
1/2 C.P. sin exceder de 5 C.P.  Ex. A  
8414.30.99  Los demás.  1 5  C  
8414.40  –  Compresores de aire montados en chasis remolcable con ruedas.  
8414.40.01  Compresores o motocompresores, con capacidad hasta 31.5 m  3 por 
minuto y presión de aire hasta 17.6 kg/cm  2 . 20 C  
8414.40.02  Compresores o motocompresores, con capacidad superior a 31.5 m  3 
por minuto.  10 C  
8414.40.99  Los demás.  1 5  C  
– Ventiladores:  
8414.51  –  –  Ventiladores de mesa, pie, pared, cielo raso, techo o ventana,  con motor 
eléctrico incorporado de potencia inferior o igual a 125 W.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1112  
Fracción  Descripción  Tasa base  Categoría  
8414.51.01  Ventiladores, de uso doméstico.  2 0  C  
8414.51.02  Ventiladores anticondensantes de 12 voltios, corriente directa . 2 0  B +  
8414.51.99  Los demás.  1 5  C  
8414.59  –  –  Los demás.  
8414.59.01  Ventiladores de uso doméstico.  2 0  B +  
8414.59.99  Los demás.  1 5  B +  
8414.60  –  Campanas aspirantes en las que el mayor lado horizontal sea in ferior o 
igual a 120 cm.  
8414.60.01  De uso doméstico.  2 0  C  
8414.60.99  Los demás.  1 5  C  
8414.80  –  Los demás.  
8414.80.01  Eyectores.  1 5  C  
8414.80.02  Turbocompresores de aire u otros gases, con filtro  1 0  C  
8414.80.03  Compresores o motocompresores de aire, con capacidad de hasta 
31.5 m  3 por minuto, excepto lo comprendido en la fracción 
8414.80.13.  15 C  
8414.80.04  Reconocibles para naves aéreas.  1 0  C  
8414.80.05  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8414.80.06  Motocompresores integrales, de 4 o más cilindros motrices.  2 0  C  
8414.80.07  Compresores de cloro.  1 5  C  
8414.80.08  Bombas de aire, de dos impulsores rotativos, con capacidad de 2.0 a 
48.5 m  3 por minuto.  20 C  
8414.80.09  Generadores de émbolos libres.  1 0  C  
8414.80.10  Enfriadores circulares para hornos de sinterización.  2 0  C  
8414.80.11  Compresores de aire para frenos, de uso automotriz.  1 5  C  
8414.80.12  Compresores o motocompresores de aire, con capacidad superior a 
31.5 m  3 por minuto, excepto lo comprendido en la fracción 
8414.80.13.  10 C  
8414.80.13  Compresores o motocompresores con extensión de biela, reconoci ­
bles para producir aire libre de aceite.  10 C  
8414.80.14  Turbocargadores y supercargadores.  1 0  C  
8414.80.15  Compresores o motocompresores de tornillo sin fin, provistos d e 
filtros, para producir aire libre de aceite.  10 A  
8414.80.99  Los demás.  Ex.  A  
8414.90  –  Partes.  
8414.90.01  Bielas o émbolos.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1113  
Fracción  Descripción  Tasa base  Categoría  
8414.90.02  Purificadores de aire, sin dispositivos que modifiquen tempera tura y/ 
o humedad reconocibles como concebidos exclusivamente para cam­
panas aspirantes de uso doméstico.  20 A  
8414.90.03  Partes para turbocargadores y supercargadores.  1 0  A  
8414.90.04  Rotores y estatores reconocibles como concebidos exclusivament e 
para lo comprendido en la subpartida 8414.30.  10 A  
8414.90.05  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8414.90.06  Impulsores o impelentes para compresores centrífugos.  1 0  A  
8414.90.07  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8414.80.06.  10 A  
8414.90.08  Reconocibles como concebidas exclusivamente para compresores d e 
amoniaco, de uso en refrigeración.  15 A  
8414.90.09  Reguladores de potencia, placas o platos de válvulas, lengüeta s para 
platos de válvulas reconocibles como concebidos exclusivamente 
para compresores de refrigeración denominados abiertos.  10 A  
8414.90.10  Sellos mecánicos, reconocibles como concebidos exclusivamente 
para compresores de refrigeración denominados abiertos.  15 B +  
8414.90.99  Los demás.  1 0  B +  
84.15  Máquinas y aparatos para acondicionamiento de aire que comprendan un 
ventilador con motor y los dispositivos adecuados para modificar la tem ­
peratura y la humedad, aunque no regulen separadamente el grado higro ­
métrico.  
8415.10  –  De pared o para ventanas, formando un solo cuerpo.  
8415.10.01  De pared o para ventanas, formando un solo cuerpo.  2 0  A  
8415.20  –  Del tipo de los utilizados para los pasajeros en vehículos aut omóviles.  
8415.20.01  Del tipo de los utilizados para los pasajeros en vehículos aut omóvi­
les. 15 B +  
– Los demás:  
8415.81  –  –  Con equipo de enfriamiento y válvula de inversión del ciclo té rmico.  
8415.81.01  Con equipo de enfriamiento y válvula de inversión del ciclo té rmico.  2 0  C  
8415.82  –  –  Los demás, con equipo de enfriamiento.  
8415.82.01  Equipos de aire acondicionado, de ciclo sencillo o reversible con 
compresor hermético cuya potencia sea inferior o igual a 5 C.P.  15 C  
8415.82.99  Los demás.  Ex.  A  
8415.83  –  –  Sin equipo de enfriamiento.  
8415.83.01  Sin equipo de enfriamiento.  1 5  C  
8415.90  –  Partes.  
8415.90.01  Gabinetes o sus partes componentes.  1 5  C  
8415.90.99  Los demás.  1 5  C  
84.16  Quemadores para la alimentación de hogares, de combustibles líquidos o 
sólidos pulverizados o de gases; alimentadores mecánicos de hogares, pa ­
rrillas mecánicas, descargadores mecánicos de cenizas y demás dispositivos 
mecánicos auxiliares empleados en hogares.  
8416.10  –  Quemadores de combustibles líquidos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1114  
Fracción  Descripción  Tasa base  Categoría  
8416.10.01  Tipo cañón de tiro forzado, con capacidad igual o superior a 1 75 kW, 
pero inferior o igual a 18,500 kW, para calentadores de aceite o 
calderas.  Ex. A  
8416.10.99  Los demás.  1 5  C  
8416.20  –  Los demás quemadores, incluidos los mixtos.  
8416.20.01  De combustibles gaseosos o mixtos, tipo cañón de tiro forzado,  con 
capacidad igual o superior a 18,500 kW, para calentadores de ac eite 
o calderas.  Ex. A  
8416.20.99  Los demás.  1 5  C  
8416.30  –  Alimentadores mecánicos de hogares, parrillas mecánicas, desca rgadores 
mecánicos de cenizas y demás dispositivos mecánicos auxiliares emplea­
dos en hogares.  
8416.30.01  Trenes de gas de alimentación, reconocibles como concebidos ex clu­
sivamente para quemadores tipo cañón de tiro forzado.  Ex. A  
8416.30.99  Los demás.  1 5  C  
8416.90  –  Partes.  
8416.90.01  Reconocidos como concebidos exclusivamente para quemadores tip o 
cañón de tiro forzado.  15 A  
8416.90.99  Las demás.  1 0  A  
84.17  Hornos industriales o de laboratorio, incluidos los incineradores, que no 
sean eléctricos.  
8417.10  –  Hornos para tostación, fusión u otros tratamientos térmicos de  los mine­
rales metalíferos (incluidas las piritas) o de los metales.  
8417.10.01  Para fusión de minerales metalúrgicos.  1 0  C  
8417.10.02  Para laboratorio.  Ex.  A  
8417.10.03  Para fusión, calentamiento, recalentamiento y/o tratamiento té rmico de 
metales, excepto lo comprendido en las fracciones 8417.10.04 y 05. 20 C  
8417.10.04  Industriales de operación contínua para la fusión, calentamien to, re­
calentamiento o tratamiento térmico de metales.  15 B  
8417.10.05  Oxicupola, con capacidad superior a 80 ton/hr.  Ex.  A  
8417.10.99  Los demás.  Ex.  A  
8417.20  –  Hornos de panadería, pastelería o galletería.  
8417.20.01  Por aceite diesel.  2 0  C  
8417.20.99  Los demás.  2 0  C  
8417.80  –  Los demás.  
8417.80.01  Horno túnel, para temperaturas entre 900 y 1,200 °C, reconocib les 
para cocer ladrillos, tejas u otros elementos cerámicos.  10 C  
8417.80.02  Hornos de rodillo para la cocción de losetas cerámicas a tempe raturas 
entre 900 y 1,350 °C, reconocibles como concebidos para lo com­
prendido en la fracción 8474.80.05.  Ex. A  
8417.80.03  Incineradores de residuos, equipados con sistema de emisión de  ra­
yos infrarrojos.  Ex. A  
8417.80.99  Los demás.  2 0  C  
8417.90  –  Partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1115  
Fracción  Descripción  Tasa base  Categoría  
8417.90.01  Partes.  Ex.  A  
84.18  Refrigeradores, congeladores y demás material, máquinas y aparatos para 
producción de frío, aunque no sean eléctricos; bombas de calor, excepto las 
máquinas y aparatos para acondicionamiento de aire de la partida  84.15 . 
8418.10  –  Combinaciones de refrigerador y congelador con puertas exterio res sepa­
radas.  
8418.10.01  Con peso unitario inferior o igual a 200 kg.  2 0  C  
8418.10.99  Los demás.  2 0  C  
– Refrigeradores domésticos:  
8418.21  –  –  De compresión.  
8418.21.01  De compresión.  2 0  C  
8418.22  –  –  De absorción, eléctricos.  
8418.22.01  De absorción, eléctricos.  2 0  C  
8418.29  –  –  Los demás.  
8418.29.99  Los demás.  1 5  C  
8418.30  –  Congeladores horizontales del tipo arcón (cofre), de capacidad  inferior o 
igual a 800 l.  
8418.30.01  De absorción, eléctricos, con peso unitario inferior o igual a  200 kg.  2 0  C  
8418.30.02  De absorción o compresión con peso unitario superior a 200 kg.  2 0  C  
8418.30.03  De compresión, de uso doméstico.  2 0  C  
8418.30.04  De compresión, con peso unitario inferior o igual a 200 kg, ex cepto 
lo comprendido en la fracción 8418.30.03.  20 C  
8418.30.99  Los demás.  1 5  C  
8418.40  –  Congeladores verticales del tipo armario, de capacidad inferio r o igual a 
900 l.  
8418.40.01  De absorción, eléctricos, con peso unitario igual o inferior a  200 kg.  2 0  C  
8418.40.02  De absorción, con peso unitario superior a 200 kg.  2 0  C  
8418.40.03  De compresión, de uso doméstico.  2 0  C  
8418.40.04  De compresión, excepto de uso doméstico.  2 0  C  
8418.40.99  Los demás.  1 5  C  
8418.50  –  Los demás armarios, arcones (cofres), vitrinas, mostradores y muebles 
similares para la producción de frío.  
8418.50.01  Vitrinas refrigeradoras, de compresión, con su equipo de refri gera­
ción aun cuando no esté incorporado, de peso unitario superior a 
200 kg, para autoservicio.  20 C  
8418.50.02  Unidades surtidoras de bebidas carbonatadas, con equipo de ref rige­
ración incorporado.  15 C  
8418.50.03  Bebederos de agua refrigerada, con equipo de refrigeración inc orpo­
rado, sin depósito, para ser conectado a tubería.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1116  
Fracción  Descripción  Tasa base  Categoría  
8418.50.99  Los demás.  1 5  C  
– Los demás materiales, máquinas y aparatos para producción de f río; bom­
bas de calor:  
8418.61  –  –  Grupos frigoríficos de compresión en los que el condensador es té cons­
tituido por un intercambiador de calor.  
8418.61.01  Reconocibles como concebidos exclusivamente para unidades de 
transporte terrestre de productos perecederos, comprendiendo: c om­
presor, evaporador y condensador.  10 C  
8418.61.02  Reconocibles como concebidas exclusivamente para unidades de 
transporte marítimo de productos perecederos, comprendiendo: co m­
presor, evaporador y condensador.  20 C  
8418.61.99  Los demás.  2 0  C  
8418.69  –  –  Los demás.  
8418.69.01  Grupos frigoríficos de absorción, excepto lo comprendido en la s 
fracciones 8418.69.02 y 03.  20 C  
8418.69.02  Grupos frigoríficos de absorción, reconocibles como concebidos  ex­
clusivamente para unidades de transporte marítimo de productos pe­
recederos, conprendiendo: hervidor, evaporador y condensador.  20 C  
8418.69.03  Grupos frigoríficos de absorción, no eléctricos, con peso unit ario 
inferior o igual a 200 kg.  20 C  
8418.69.04  Grupos frigoríficos de compresión, excepto lo comprendido en l as 
fracciones 8418.69.05 y 06.  20 C  
8418.69.05  Grupos frigoríficos de compresión, reconocibles como concebido s 
exclusivamente para unidades de transporte terrestre de product os 
perecederos, comprendiendo: compresor, evaporador y condensador . 10 C  
8418.69.06  Grupos frigoríficos de compresión, reconocibles como concebido s 
exclusivamente para unidades de transporte marítimo de producto s 
perecederos, comprendiendo: compresor, evaporador y condensador . 20 C  
8418.69.07  Grupos frigoríficos por expansión de nitrógeno líquido, con pe so 
unitario igual o inferior a 500 kg reconocibles como concebidos  
exclusivamente para unidades de transporte de productos pereced e­
ros. 10 C  
8418.69.08  Unidades condensadoras con compresor abierto para gases haloge na­
dos, sin motor, montadas sobre una base común.  20 C  
8418.69.09  Máquinas o aparatos para producir nieve carbónica.  2 0  C  
8418.69.10  Gabinete evaporativo de placas de contacto de aluminio o acero , para 
congelación rápida de productos alimenticios, sin equipo de com pre­
sión y con operación hidráulica de apertura y cierre de las pla cas. 10 C  
8418.69.11  Máquinas automáticas para la producción de hielo en cubos, esc amas 
u otras formas.  20 C  
8418.69.12  Cámaras frigoríficas desarmadas en paneles, con grupo eléctric o de 
refrigeración para ser incorporado en las mismas.  20 C  
8418.69.13  Instalaciones frigoríficas (unidades funcionales), excepto lo compren­
dido en las fracciones 8418.69.14, 15, 16 y 17.  20 C  
8418.69.14  Plantas para la elaboración de hielo, excepto lo comprendido e n las 
fracciones 8418.69.15 ,16 y 17.  20 C  
8418.69.15  Plantas automáticas para la producción de hielo en cubos, esca mas u 
otras formas, con capacidad superior a 4,000 kg, cada 24 horas.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1117  
Fracción  Descripción  Tasa base  Categoría  
8418.69.16  Plantas para la producción de hielo en cubos u otras formas, c on 
capacidad inferior o igual a 200 kg, cada 24 horas.  20 C  
8418.69.17  Plantas automáticas para la producción de hielo en escamas, co n 
capacidad igual o inferior a 4,000 kg, cada 24 horas, excepto l o 
comprendido en la fracción 8418.69.16.  20 C  
8418.69.99  Los demás.  1 5  C  
– Partes:  
8418.91  –  –  Muebles concebidos para incorporarles un equipo de producción de frío.  
8418.91.01  Muebles concebidos para incorporarles un equipo de producción de 
frío. 15 C  
8418.99  –  –  Las demás.  
8418.99.01  Quemadores a gas y/o keroseno, reconocibles como concebidos ex ­
clusivamente para refrigeración.  10 C  
8418.99.02  Reconocibles como concebidos exclusivamente para unidades de r e­
frigeración por absorción, excepto evaporadores y quemadores.  15 C  
8418.99.03  Condensadores de casco y tubo horizontal o vertical.  1 0  C  
8418.99.04  Ensambles de puertas que incorporen más de uno de los siguient es 
componentes: panel interior, panel exterior, aislamiento, bisag ras, 
agarraderas.  15 C  
8418.99.99  Las demás.  1 5  C  
84.19  Aparatos y dispositivos, aunque se calienten eléctricamente, para el trata ­
miento de materias mediante operaciones que impliquen un cambio de 
temperatura, tales como calentamiento, cocción, torrefacción, destilación, 
rectificación, esterilización, pasteurización, baño de vapor de agua, secado, 
evaporación, vaporización, condensación o enfriamiento, excepto los apa ­
ratos domésticos; calentadores de agua de calentamiento instantáneo o de 
acumulación, excepto los eléctricos.  
– Calentadores de agua de calentamiento instantáneo o de acumula ción, 
excepto los eléctricos:  
8419.11  –  –  De calentamiento instantáneo, de gas.  
8419.11.01  De calentamiento instantáneo, de gas.  1 5  C  
8419.19  –  –  Los demás.  
8419.19.01  De uso doméstico.  1 5  C  
8419.19.99  Los demás.  1 0  C  
8419.20  –  Esterilizadores médicos, quirúrgicos o de laboratorio.  
8419.20.01  Reconocibles como concebidos exclusiva o principalmente para i n­
vestigación de laboratorio.  Ex. A  
8419.20.99  Los demás.  1 5  C  
– Secadores:  
8419.31  –  –  Para productos agrícolas.  
8419.31.01  De vacío.  1 0  C  
8419.31.02  De granos.  2 0  C  
8419.31.03  Discontinuos de charolas.  2 0  C  
8419.31.04  Túneles, de banda continua.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1118  
Fracción  Descripción  Tasa base  Categoría  
8419.31.05  De tabaco.  Ex.  A  
8419.31.99  Los demás.  1 5  C  
8419.32  –  –  Para madera, pasta para papel, papel o cartón.  
8419.32.01  Túneles de banda continua.  Ex.  A  
8419.32.99  Los demás.  Ex.  A  
8419.39  –  –  Los demás.  
8419.39.01  De vacío.  Ex.  A  
8419.39.02  Discontinuos de charolas.  Ex.  A  
8419.39.03  Para fideos.  1 0  C  
8419.39.04  Túneles de banda continua.  Ex.  A  
8419.39.05  De pinzas o de placas metálicas.  Ex.  A  
8419.39.99  Los demás.  Ex.  A  
8419.40  –  Aparatos de destilación o rectificación.  
8419.40.01  Reconocibles como concebidos exclusiva o principalmente para i n­
vestigación en laboratorio.  Ex. A  
8419.40.02  Aparatos de destilación simple.  Ex.  A  
8419.40.03  Aparatos o columnas de destilación fraccionada y rectificación , ex­
cepto lo comprendido en la fracción 8419.40.04.  10 C  
8419.40.04  Columnas para la destilación fraccionada del aire.  1 5  C  
8419.40.99  Los demás.  Ex.  A  
8419.50  –  Intercambiadores de calor.  
8419.50.01  Pasterizadores y otras máquinas precalentadoras o preenfriador as de 
la industria láctea, excepto lo comprendido en la fracción 
8419.50.02.  10 C  
8419.50.02  Recipientes calentadores o enfriadores, de doble pared o doble  fondo 
con dispositivos para la circulación del fluido calentador o en friador.  10 C  
8419.50.03  Cambiadores o intercambiadores de temperatura con serpentines tu­
bulares, excepto lo comprendido en la fracción 8419.50.05.  15 C  
8419.50.04  Pasterizadores, excepto lo comprendido en la fracción 8419.50. 01. Ex.  A  
8419.50.05  Constituidos por tubos de grafito impermeabilizados con resina s po­
limerizadas.  10 C  
8419.50.99  Los demás.  1 0  C  
8419.60  –  Aparatos y dispositivos para licuefacción de aire u otros gase s. 
8419.60.01  Aparatos y dispositivos para la licuefacción de aire u otros g ases.  Ex.  A  
– Los demás aparatos y dispositivos:  
8419.81  –  –  Para la preparación de bebidas calientes o la cocción o calent amiento de 
alimentos.  
8419.81.01  Cafeteras.  2 0  C  
8419.81.02  Aparatos para tratamiento al vapor.  2 0  C  
8419.81.03  Cocedores a vacío, freidores o sartenes con capacidad igual o supe­
rior a 58 l, incluso con mecanismo de volteo.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1119  
Fracción  Descripción  Tasa base  Categoría  
8419.81.99  Los demás.  1 0  C  
8419.89  –  –  Los demás.  
8419.89.01  Pasterizadores u otras máquinas precalentadoras o preenfriador as, de 
la industria láctea, excepto los del tipo de la subpartida 8419 .50. Ex. A  
8419.89.02  Esterilizadores o enfriadores, rotativos o continuos tipo atmo sférico, 
para frutas, hortalizas o alimentos envasados, con peso unitari o su­
perior a 100 kg.  20 C  
8419.89.03  Torres de enfriamiento.  2 0  C  
8419.89.04  Esterilizadores de envases de vidrio, incluso provistos de dis positivos 
para el lavado.  15 C  
8419.89.05  Reconocibles como concebidos exclusiva o principalmente para i n­
vestigación de laboratorio, excepto lo comprendido en la fracci ón 
8419.89.08.  Ex. A  
8419.89.06  Vulcanizadores de cortes o suelas para calzado.  1 0  C  
8419.89.07  Autoclaves.  1 5  C  
8419.89.08  Estufas para el cultivo de microorganismos.  1 0  C  
8419.89.09  Para hacer helados.  2 0  C  
8419.89.10  Cubas de fermentación.  2 0  C  
8419.89.11  Desodorizadores semicontinuos.  1 5  C  
8419.89.12  Evaporadores de múltiple efecto, excepto lo comprendido en la frac­
ción 8419.89.22.  15 C  
8419.89.13  Liofilizadores.  Ex.  A  
8419.89.14  Evaporadores o deshidratadores, excepto lo comprendido en la f rac­
ción 8419.89.12.  15 C  
8419.89.15  Aparatos de torrefacción.  2 0  C  
8419.89.16  Aparatos para tratamiento al vapor.  1 5  C  
8419.89.17  Calentador para líquido térmico con o sin bomba para la circul ación 
de fluido, con un rango de temperatura de 150 a 375 °C.  20 C  
8419.89.18  Máquinas para escaldar o enfriar aves.  2 0  C  
8419.89.19  Marmitas.  2 0  C  
8419.89.21  Línea para proceso y producción de oxigenantes petroquímicos, in­
cluyendo las secciones siguientes: equipo de isomerización, equ ipo 
de deshidrogenación, unidad de saturación, unidad de eliminació n de 
oxigenados.  Ex. A  
8419.89.22  Evaporadores reconocibles como concebidos exclusivamente para la 
fabricación de fructosa, dextrosa, glucosa y almidón.  Ex. A  
8419.89.99  Los demás.  1 0  B  
8419.90  –  Partes.  
8419.90.01  Reconocibles como concebidas exclusivamente para liofilizadore s o 
para aparatos de vaporización o tratamiento al vapor.  10 A  
8419.90.02  Reconocibles como concebidas exclusivamente para aparatos usad os 
en la investigación de laboratorio.  10 A  
8419.90.03  Reconocibles como concebidas exclusivamente para aparatos de d es­
tilación.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1120  
Fracción  Descripción  Tasa base  Categoría  
8419.90.99  Los demás.  1 5  B +  
84.20  Calandrias y laminadores, excepto para metal o vidrio, y cilindros para 
estas máquinas.  
8420.10  –  Calandrias y laminadores.  
8420.10.01  Calandrias y laminadores.  Ex.  A  
– Partes:  
8420.91  –  –  Cilindros.  
8420.91.01  De calandrias o laminadores para tratamiento de papel o cartón , 
cuando el peso unitario sea superior a 5 kg.  10 C  
8420.91.99  Los demás.  1 5  C  
8420.99  –  –  Las demás.  
8420.99.99  Las demás.  1 0  C  
84.21  Centrifugadoras, incluidas las secadoras centrífugas; aparatos para filtrar 
o depurar líquidos o gases.  
– Centrifugadoras, incluidas las secadoras centrífugas:  
8421.11  –  –  Desnatadoras (descremadoras).  
8421.11.01  Descremadoras con capacidad de tratamiento de más de 500 l de 
leche por hora.  Ex. A  
8421.11.99  Los demás.  1 0  C  
8421.12  –  –  Secadoras de ropa.  
8421.12.01  Centrífugas con canasta de eje de rotación vertical.  2 0  C  
8421.12.99  Los demás.  1 5  C  
8421.19  –  –  Las demás.  
8421.19.01  Turbinadoras para el refinado del azúcar.  2 0  C  
8421.19.02  Centrífugas horizontales para la descarga contínua de sólidos.  1 0  C  
8421.19.03  Centrífugas con canasta de eje de rotación vertical.  2 0  C  
8421.19.04  Centrífugas de discos con peso superior a 350 kg.  Ex.  A  
8421.19.99  Los demás.  Ex.  A  
– Aparatos para filtrar o depurar líquidos:  
8421.21  –  –  Para filtrar o depurar agua.  
8421.21.01  Reconocibles para naves aéreas.  1 0  C  
8421.21.02  Depuradores de acción química a base de cloro (cloradores); de pu­
radores magnéticos anticalcáreos para agua.  10 C  
8421.21.03  Para albercas.  1 5  C  
8421.21.04  Módulos de ósmosis inversa.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1121  
Fracción  Descripción  Tasa base  Categoría  
8421.21.99  Los demás.  1 5  B  
8421.22  –  –  Para filtrar o depurar las demás bebidas.  
8421.22.01  Para filtrar o depurar las demás bebidas.  1 5  C  
8421.23  –  –  Para filtrar lubricantes o carburantes en los motores de encen dido por 
chispa o compresión.  
8421.23.01  Para filtrar lubricantes o carburantes en los motores de encen dido por 
chispa o por compresión.  15 C  
8421.29  –  –  Los demás.  
8421.29.01  Purificadores de líquidos o desaereadores, excepto lo comprend ido 
en las fracciones 8421.29.06 y 08.  15 C  
8421.29.02  Filtros para combustible utilizados en motores de explosión o de 
combustión interna.  15 C  
8421.29.03  Depuradores ciclón.  2 0  C  
8421.29.04  Reconocibles como concebidos exclusivamente para tractores agr íco­
las e industriales.  15 C  
8421.29.05  Reconocibles para naves aéreas.  1 0  C  
8421.29.06  Máquinas para filtrar o depurar ácido sulfúrico.  Ex.  A  
8421.29.07  Columnas de intercambio iónico para la fabricación de fructosa , dex­
trosa, glucosa y almidón.  Ex. A  
8421.29.08  Columnas depuradoras de líquidos, utilizados para la fabricaci ón de 
fructosa, dextrosa, glucosa y almidón.  Ex. A  
8421.29.99  Los demás.  1 0  C  
– Aparatos para filtrar o depurar gases:  
8421.31  –  –  Filtros de entrada de aire para motores de encendido por chisp a o com­
presión.  
8421.31.01  Reconocibles como concebidos exclusivamente para tractores agr íco­
las e industriales.  15 C  
8421.31.02  Reconocibles para naves aéreas.  1 0  C  
8421.31.99  Los demás.  1 5  C  
8421.39  –  –  Los demás.  
8421.39.01  Depuradores ciclón.  2 0  C  
8421.39.02  Filtros secadores, aún cuando tengan deshidratante, reconocibl es 
como concebidos exclusivamente para refrigeradores domésticos o  
comerciales.  15 C  
8421.39.03  Filtros para máscaras antigas.  1 0  C  
8421.39.04  Purificadores de aire, sin dispositivos que modifiquen tempera tura y/ 
o humedad, reconocibles como concebidos exclusivamente para cam ­
panas aspirantes de uso doméstico.  20 C  
8421.39.05  Filtros de aire, reconocibles como concebidos exclusivamente p ara 
acondicionadores de aire.  15 C  
8421.39.06  Separadores de aceite, aun cuando tengan sistema de retorno de  
aceite al carter, reconocibles como concebidos exclusivamente p ara 
compresores.  15 C  
8421.39.07  Desgasificadores.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1122  
Fracción  Descripción  Tasa base  Categoría  
8421.39.08  Convertidores catalíticos.  1 0  C  
8421.39.99  Las demás.  1 0  C  
– Partes:  
8421.91  –  –  De centrifugadoras, incluidas las de secadoras centrífugas.  
8421.91.01  Reconocibles como concebidas exclusivamente para las utilizada s en 
investigación de laboratorio.  10 B  
8421.91.02  Cámaras de secado y otras partes de secadoras de ropa que inco rpo­
ren cámaras de secado, reconocibles como concebidas exclusiva­
mente para lo comprendido en la subpartida 8421.12.  10 A  
8421.91.03  Muebles reconocibles como concebidos exclusivamente para lo co m­
prendido en la subpartida 8421.12.  10 A  
8421.91.99  Los demás.  1 0  A  
8421.99  –  –  Las demás.  
8421.99.01  Reconocibles como concebidas exclusiva o principalmente para f il­
tros de motores de explosión o de combustión interna, excepto l o 
comprendido en la fracción 8421.99.02.  15 B  
8421.99.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 A  
8421.99.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8421.39.04.  15 A  
8421.99.99  Las demás.  1 0  C  
84.22  Máquinas para lavar vajilla; máquinas y aparatos para limpiar o secar 
botellas o demás recipientes; máquinas y aparatos para llenar, cerrar, 
tapar, taponar o etiquetar botellas, botes o latas, cajas, sacos (bolsas) o 
continentes análogos; máquinas yaparatos para capsular botellas, tarros, 
tubos o continentes análogos; las demás máquinas y aparatos para empa ­
quetar o envolver mercancías (incluidas las de envolver con película ter ­
mocontráctil); máquinas y aparatos para gasear bebidas.  
– Máquinas para lavar vajilla:  
8422.11  –  –  De tipo doméstico.  
8422.11.01  De tipo doméstico.  2 0  C  
8422.19  –  –  Las demás.  
8422.19.99  Las demás.  2 0  C  
8422.20  –  Máquinas y aparatos para limpiar o secar botellas o demás reci pientes.  
8422.20.01  Para limpiar botellas y otros recipientes, excepto lo comprend ido en 
las fracciones 8422.20.02 y 03.  20 C  
8422.20.02  Para lavar botellas de vidrio, cuya capacidad sea de 3 mililit ros a 
20 l. 15 C  
8422.20.03  Lavadoras tipo túnel, de banda continua para envases metálicos , con 
capacidad superior a 1,500 unidades por minuto.  10 C  
8422.20.99  Los demás.  Ex.  A  
8422.30  –  Máquinas y aparatos para llenar, cerrar, tapar, taponar o etiq uetar botellas, 
botes o latas, cajas, sacos (bolsas) o continentes análogos; má quinas para 
capsular botellas, tarros, tubos o continentes análogos; máquin as y apara­
tos para gasear bebidas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1123  
Fracción  Descripción  Tasa base  Categoría  
8422.30.01  Para envasar o empaquetar leche, mantequilla, quesos u otros d eri­
vados de la leche, excepto lo comprendido en la fracción 8422.3 0.10.  Ex. A  
8422.30.02  Para envasar, cerrar, capsular y/o empaquetar líquidos, except o lo 
comprendido en las fracciones 8422.30.01, 03, 04 y 10.  Ex. A  
8422.30.03  Para envasar mermeladas, extractos de tomate, crema de elote u  otros 
alimentos pastosos.  10 C  
8422.30.04  Para envasar líquidos en ampolletas, aun cuando efectúen otras  ope­
raciones accesorias, reconocibles como concebidas exclusiva o p rin­
cipalmente para la industria farmacéutica.  Ex. A  
8422.30.05  Para moldear y/o empaquetar caramelos.  Ex.  A  
8422.30.06  Envasadoras dosificadoras volumétricas o por pesada, de produc tos a 
granel, en sacos,bolsas o costales, incluso provistas de dispos itivos 
de confección y/o cierre de los envases.  15 B  
8422.30.07  Para envasar al vacío, en envases flexibles.  1 0  C  
8422.30.08  Envasadoras rotativas de frutas.  1 5  C  
8422.30.09  Envasadoras de té en bolsitas, que coloquen etiquetas.  1 0  C  
8422.30.10  Para envasar leche, jugos, frutas y productos similares, que a demás 
formen y cierren sus propios envases desechables de cartón o de  
plástico.  Ex. A  
8422.30.11  Capsuladoras de sobretaponado.  Ex.  A  
8422.30.12  Máquinas envolvedoras para la fabricación de electrodos.  1 0  C  
8422.30.99  Los demás.  1 0  B  
8422.40  –  Las demás máquinas y aparatos para empaquetar o envolver merca ncías 
(incluidas las de envolver con película termocontráctil).  
8422.40.01  Atadores o precintadores, incluso los de accionamiento manual.  1 5  C  
8422.40.02  De peso unitario igual o inferior a 100 kg, para introducir en  cajas, 
envases metálicos.  20 C  
8422.40.03  Para empaquetar productos de confitería.  Ex.  A  
8422.40.04  Empacadoras (encajonadoras) o desempacadoras (desencajonadoras ) 
de botellas.  10 C  
8422.40.05  Máquinas automáticas para colocar y envolver discos compactos 
(«Compact Disks») en un estuche.  Ex. A  
8422.40.99  Los demás.  Ex.  A  
8422.90  –  Partes.  
8422.90.01  Reconocibles como concebidas exclusivamente para máquinas o ap a­
ratos de limpiar o secar recipientes o para máquinas envasadora s. 10 A  
8422.90.02  Reconocibles como concebidas exclusivamente para aparatos para  
lavar vajillas.  10 A  
8422.90.03  Depósitos de agua reconocibles como concebidas exclusivamente 
para lo comprendido en la subpartida 8422.11 y otras partes de 
máquinas lavadoras de platos, domésticas, que incorporen cámara s 
de almacenamiento de agua.  10 A  
8422.90.04  Ensambles de puertas reconocibles como concebidas exclusivamen te 
para lo comprendido en la subpartida 8422.11.  10 A  
8422.90.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1124  
Fracción  Descripción  Tasa base  Categoría  
84.23  Aparatos e instrumentos para pesar, incluidas las básculas y balanzas para 
comprobar o contar piezas fabricadas, excepto las balanzas sensibles a un 
peso inferior o igual a 5 cg; pesas para toda clase de básculas o balanzas.  
8423.10  –  Para pesar personas, incluidos los pesabebés; balanzas domésti cas. 
8423.10.01  De personas, incluidos los pesabebés.  2 0  C  
8423.10.99  Los demás.  2 0  C  
8423.20  –  Básculas y balanzas para pesada continua sobre transportador.  
8423.20.01  Automáticas, con registro impresor, provistas con mecanismo au to­
mático de control de velocidad y con peso igual o superior a 74 0 kg.  15 C  
8423.20.99  Los demás.  2 0  C  
8423.30  –  Básculas y balanzas para pesada constante, incluidas las de de scargar 
pesos determinados en sacos (bolsas) u otros recipientes, así c omo las 
dosificadoras de tolva.  
8423.30.01  Dosificadores o comprobadoras que funcionen por medio de peso 
patrón.  20 C  
8423.30.99  Los demás.  2 0  C  
– Los demás aparatos e instrumentos para pesar:  
8423.81  –  –  Con capacidad inferior o igual a 30 kg.  
8423.81.01  Con capacidad inferior o igual a 30 kg.  2 0  C  
8423.82  –  –  Con capacidad superior a 30 kg pero inferior o igual a 5,000 k g. 
8423.82.01  Con capacidad superior a 30 kg pero inferior o igual a 5,000 k g. 2 0  C  
8423.89  –  –  Los demás.  
8423.89.99  Los demás.  2 0  C  
8423.90  –  Pesas para toda clase de básculas o balanzas; partes de aparat os o ins­
trumentos para pesar.  
8423.90.01  Pesas para toda clase de básculas o balanzas.  1 0  A  
8423.90.99  Las demás.  1 0  A  
84.24  Aparatos mecánicos (incluso manuales) para proyectar, dispersar o pulve ­
rizar materias líquidas o en polvo; extintores, incluso cargados; pistolas 
aerográficas y aparatos similares; máquinas y aparatos de chorro de arena 
o de vapor y aparatos de chorro similares.  
8424.10  –  Extintores, incluso cargados.  
8424.10.01  Reconocibles para naves aéreas.  1 0  C  
8424.10.02  Con capacidad igual o inferior a 24 kg.  2 0  C  
8424.10.99  Los demás.  1 0  C  
8424.20  –  Pistolas aerográficas y aparatos similares.  
8424.20.01  Pulverizadores, espolvoreadores, esparcidores o aspersores.  2 0  C  
8424.20.02  Pistolas aerográficas para pintar o recubrir.  1 5  C  
8424.20.03  Reconocibles para naves aéreas.  1 0  C  
8424.20.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1125  
Fracción  Descripción  Tasa base  Categoría  
8424.30  –  Máquinas y aparatos de chorro de arena o de vapor y aparatos d e chorro 
similares.  
8424.30.01  Máquinas o aparatos para limpieza por chorro de agua fría y/o so­
brecalentada, incluso con dispositivos para esparcir arenas, po lvos o 
líquidos compatibles con agua.  Ex. A  
8424.30.02  Pulverizadores, espolvoreadores, esparcidores o aspersores, ex cepto 
lo comprendido en la fracción 8424.30.01.  20 C  
8424.30.03  Lanzadora de mortero con bomba de émbolos.  1 0  C  
8424.30.04  Pistolas o inyectores de lodos, aun cuando se presenten con su s 
mangueras de cementación y circulación, reconocibles para remov er 
residuos y sedimentaciones en presas o tanques almacenadores de  
lodos en pozos petroleros.  20 C  
8424.30.99  Los demás.  2 0  B  
– Los demás aparatos:  
8424.81  –  –  Para agricultura u horticultura.  
8424.81.01  Aspersores de rehilete para riego.  Ex.  A  
8424.81.02  Pulverizadores y espolvoreadores portátiles impulsados por mot or, 
excepto lo comprendido en la fracción 8424.81.05.  Ex. A  
8424.81.03  Máquinas o aparatos para riego agrícola, autopropulsados, con con­
troles de regulación mecánicos o eléctricos, incluso cañones de  riego 
autopropulsados; sin tubería rígida de materias plásticas, ni t ubería de 
aluminio con compuertas laterales de descarga.  Ex. A  
8424.81.04  Pulverizadores y espolvoreadores autopropulsados.  Ex.  A  
8424.81.05  Máquinas para riego agrícola, excepto lo comprendido en la fra cción 
8424.81.03.  Ex. A  
8424.81.99  Los demás.  Ex.  A  
8424.89  –  –  Los demás.  
8424.89.01  Humectadores por pulverización centrífuga de agua, reconocible s 
como concebidas exclusivamente para acondicionamiento de aire.  10 C  
8424.89.02  Máquinas para el barnizado interior de envases metálicos.  1 0  C  
8424.89.99  Los demás.  Ex.  A  
8424.90  –  Partes.  
8424.90.01  Partes.  1 0  C  
84.25  Polipastos; tornos y cabrestantes; gatos.  
– Polipastos:  
8425.11  –  –  Con motor eléctrico.  
8425.11.01  Con capacidad superior a 30 t.  1 0  C  
8425.11.99  Los demás.  2 0  C  
8425.19  –  –  Los demás.  
8425.19.99  Los demás.  2 0  C  
8425.20  –  Tornos para el ascenso y descenso de jaulas o montacargas en p ozos de 
minas; tornos especialmente concebidos para el interior de mina s. 
8425.20.01  Eléctricos, con capacidad hasta 5,000 kg.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1126  
Fracción  Descripción  Tasa base  Categoría  
8425.20.02  Para elevadores o montacargas, accionados sin engranajes.  1 0  C  
8425.20.03  Para elevadores o montacargas, accionados con engranajes.  1 5  C  
8425.20.04  Eléctricos, con capacidad superior a 5,000 kg.  1 5  C  
8425.20.99  Los demás.  2 0  C  
– Los demás tornos; cabrestantes:  
8425.31  –  –  Con motor eléctrico.  
8425.31.01  Con capacidad hasta 5,000 kg.  2 0  C  
8425.31.99  Los demás.  1 5  C  
8425.39  –  –  Los demás.  
8425.39.01  Para elevadores o montacargas, accionados sin engranajes.  1 0  C  
8425.39.02  Para elevadores o montacargas accionados con engranajes.  1 5  C  
8425.39.03  Reconocibles como concebidos exclusivamente para tractores agr íco­
las e industriales.  10 C  
8425.39.99  Los demás.  2 0  C  
– Gatos:  
8425.41  –  –  Elevadores fijos para vehículos automóviles del tipo de los ut ilizados en 
su mantenimiento o reparación.  
8425.41.01  Elevadores fijos para vehículos automóviles del tipo de los ut ilizados 
en su mantenimiento o reparación.  20 C  
8425.42  –  –  Los demás gatos hidráulicos.  
8425.42.01  Tipo patín, aun cuando se presenten sin ruedas, con una o mas 
bombas integrales,de peso mayor a 12 kg y capacidad de carga ha sta 
12 t. 20 C  
8425.42.02  Tipo botella con bomba integral, de peso unitario igual o infe rior a 
20 kg y capacidad máxima de carga de 20 t.  20 C  
8425.42.99  Los demás.  1 0  C  
8425.49  –  –  Los demás.  
8425.49.99  Los demás.  2 0  C  
84.26  Grúas, incluidas las de cable aéreo; puentes rodantes, pórticos de descarga 
o manipulación, puentes grúa, carretillas puente y carretillas grúa.  
– Puentes (incluidas las vigas) rodantes, pórticos, puentes grúa  y carretillas 
puente:  
8426.11  –  –  Puentes (incluidas las vigas) rodantes, con soporte fijo.  
8426.11.01  Puentes (incluidas las vigas) rodantes, con soporte fijo.  1 5  C  
8426.12.01  Pórticos móviles sobre neumáticos y carretillas puente.  1 5  C  
8426.19  –  –  Los demás.  
8426.19.99  Los demás.  1 5  B  
8426.20  –  Grúas de torre.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1127  
Fracción  Descripción  Tasa base  Categoría  
8426.20.01  Grúas de torre.  1 0  C  
8426.30  –  Grúas de pórtico.  
8426.30.01  Grúas de pórtico.  1 5  C  
– Las demás máquinas y aparatos, autopropulsados:  
8426.41  –  –  Sobre neumáticos.  
8426.41.01  Grúas, con brazo de hierro estructural (celosía), de accionami ento 
mecánico, autopropulsada con peso unitario hasta de 55 t.  15 C  
8426.41.02  Grúas, con brazo (aguilón) rígido, de accionamiento hidráulico , au­
topropulsadas, con capacidad de carga superior a 9.9 t sin exce der de 
30 t. 15 C  
8426.41.99  Los demás.  1 5  B  
8426.49  –  –  Los demás.  
8426.49.01  Grúas con brazo de hierro estructural (celosía), de accionamie nto 
mecánico, con peso unitario hasta 55 t.  15 C  
8426.49.02  Grúas con brazo (de aguilón) rígido, de accionamiento hidráuli co, 
autopropulsada, con capacidad de carga superior a 9.9 t sin exc eder 
de 30 t.  15 C  
8426.49.99  Los demás.  1 5  C  
– Las demás máquinas y aparatos:  
8426.91  –  –  Concebidos para montarlos en vehículos de carretera.  
8426.91.01  Gruas, para montarse en vehículos de carretera excepto lo comp ren­
dido en las fracciones 8426.91.02, 03 y 04.  10 C  
8426.91.02  Grúas con accionamiento hidráulico, de brazos articulados o rí gidos, 
con capacidad hasta 9.9 t a un radio de 1 m.  15 C  
8426.91.03  Grúas elevadoras aisladas del tipo canastilla, con capacidad d e carga 
hasta 1 tonelada y hasta 15 m de elevación.  15 C  
8426.91.04  Grúas con brazo (aguilón) articulado, de accionamiento hidrául ico 
con capacidad superior a 9.9 t a un radio de 1 m.  10 C  
8426.91.99  Los demás.  Ex.  A  
8426.99  –  –  Los demás.  
8426.99.01  Grúas, excepto lo comprendido en la fracción 8426.99.02.  1 0  C  
8426.99.02  Grúas giratorias.  1 5  C  
8426.99.03  Cargador frontal para montarse en tractores agrícolas (de rast rillo, 
cuchara de reja o de apilador).  15 C  
8426.99.04  Ademes caminantes.  2 0  C  
8426.99.99  Los demás.  Ex.  A  
84.27  Carretillas apiladoras; las demás carretillas de manipulación con disposi ­
tivo de elevación incorporado.  
8427.10  –  Carretillas autopropulsadas con motor eléctrico.  
8427.10.03  Montacargas de carga frontal y unidad motriz trasera (denomina do 
«counterbalance»), con capacidad de carga hasta 3,500 kg.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1128  
Fracción  Descripción  Tasa base  Categoría  
8427.10.04  Montacargas de carga frontal y unidad motriz trasera (denomina do 
«counterbalance»), con capacidad de carga superior a 3,500 kg.  10 A  
8427.10.99  Las demás.  Ex.  A  
8427.20  –  Las demás carretillas autopropulsadas.  
8427.20.01  Carretilla con motor de explosión o combustión interna con cap aci­
dad de carga hasta 7,000 kg, medida a 620 mm de la cara frontal  de 
las horquillas.  20 C  
8427.20.02  Con motor de explosión o combustión interna, con capacidad de 
carga superior a 7,000 kg, medida a 620 mm de la cara frontal d e 
las horquillas.  10 A  
8427.20.03  Carretilla portadora con cabina, con motor de combustión inter na 
(diesel), con plataforma, con ejes direccionables y capacidad d e carga 
superior a 39 t.  10 A  
8427.20.04  Montacargas de carga frontal y unidad motriz trasera (denomina do 
«counterbalance»), con motor de explosión o combustión interna,  
con capacidad de carga hasta 7,000 kg.  20 A  
8427.20.05  Montacargas de carga frontal y unidad motriz trasera (denomina do 
«counterbalance»), con motor de explosión o combustión interna,  
con capacidad de carga superior a 7,000 kg.  10 A  
8427.90  –  Las demás carretillas.  
8427.90.01  Carros de transferencia (plataforma móvil o cambiador para los  re­
colectores o apiladores de minerales).  20 C  
8427.90.99  Los demás.  2 0  C  
84.28  Las demás máquinas y aparatos de elevación, carga, descarga o manipu ­
lación (por ejemplo: ascensores, escaleras mecánicas, transportadores, te ­
leféricos).  
8428.10  –  Ascensores y montacargas.  
8428.10.01  Ascensores y montacargas.  2 0  C  
8428.20  –  Aparatos elevadores o transportadores, neumáticos.  
8428.20.01  Para carga o descarga de navíos.  1 0  C  
8428.20.02  Con dispositivo dosificador, excepto lo comprendido en la frac ción 
8428.20.01.  20 C  
8428.20.03  Para el manejo de documentos y valores.  2 0  C  
8428.20.99  Los demás.  Ex.  A  
– Los demás aparatos elevadores o transportadores, de acción con tinua, para 
mercancías:  
8428.31  –  –  Especialmente concebidos para el interior de minas u otros tra bajos 
subterráneos.  
8428.31.01  Especialmente concebidos para el interior de minas u otros tra bajos 
subterráneos.  15 C  
8428.32  –  –  Los demás, de cangilones.  
8428.32.99  Los demás, de cangilones.  1 0  C  
8428.33  –  –  Los demás, de banda o correa.  
8428.33.99  Los demás, de banda o de correa.  1 0  B  
8428.39  –  –  Los demás.  
8428.39.01  Transportadores tubulares flexibles de impulso mecánico por to rnillos 
espirales.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1129  
Fracción  Descripción  Tasa base  Categoría  
8428.39.02  A base de dispositivos magnéticos o electromagnéticos.  1 5  C  
8428.39.99  Los demás.  Ex.  A  
8428.40  –  Escaleras mecánicas y pasillos móviles.  
8428.40.01  Escaleras móviles incluso montadas sobre ruedas.  2 0  C  
8428.40.99  Los demás.  2 0  C  
8428.50  –  Empujadores de vagonetas de minas, carros transbordadores, bas culadores 
y volteadores, de vagones, de vagonetas, etc. e instalaciones s imilares para 
la manipulación de material móvil sobre carriles (rieles).  
8428.50.01  Empujadores de vagonetas de minas, carros transbordadores, bas cu­
ladores y volteadores, de vagones, de vagonetas, etc., e instal aciones 
similares para la manipulación de material móvil sobre carriles  (rie­
les). Ex. A  
8428.60  –  Teleféricos (incluidos las telesillas y los telesquís); mecani smos de trac­
ción para funiculares.  
8428.60.01  Teleféricos (incluidos las telesillas y los telesquis); mecani smos de 
tracción para funiculares.  10 C  
8428.90  –  Las demás máquinas y aparatos.  
8428.90.01  Elevador de accionamiento hidráulico, de chapas.  1 0  C  
8428.90.02  Paleadoras de accionamiento neumático o hidráulico, provistas para 
su desplazamiento de ruedas de ferrocarril.  10 C  
8428.90.03  Transportadores-cargadores autopropulsados, de peso unitario i gual o 
superior a 10,000 kg.  10 C  
8428.90.04  Brazos de carga marinos o terrestres (garzas marinas o terrest res), 
reconocibles para la carga o descarga de petróleo o sus derivad os en 
navíos o carros tanque.  20 C  
8428.90.05  Escaleras electromecánicas.  2 0  C  
8428.90.99  Los demás.  2 0  C  
84.29  Topadoras frontales ( «bulldozers» ), topadoras angulares ( «angledozers» ), 
niveladoras, traíllas ( «scrapers» ), palas mecánicas, excavadoras, cargado ­
ras, palas cargadoras, compactadoras y apisonadoras (aplanadoras), auto ­
propulsadas.  
– Topadoras frontales («bulldozers») y topadoras angulares («ang ledozers»):  
8429.11  –  –  De orugas.  
8429.11.01  De orugas.  Ex.  A  
8429.19  –  –  Las demás.  
8429.19.99  Las demás.  1 5  A  
8429.20  –  Niveladoras.  
8429.20.01  Niveladoras.  2 0  A  
8429.30  –  Traíllas («scrapers»).  
8429.30.01  Traíllas («scrapers»).  1 5  A  
8429.40  –  Compactadoras y apisonadoras (aplanadoras).  
8429.40.01  Compactadoras.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1130  
Fracción  Descripción  Tasa base  Categoría  
8429.40.99  Los demás.  1 5  A  
– Palas mecánicas, excavadoras, cargadoras y palas cargadoras:  
8429.51  –  –  Cargadoras y palas cargadoras de carga frontal.  
8429.51.01  Palas mecánicas autopropulsadas sobre orugas, con peso unitari o 
superior a 55,000 kg.  Ex. A  
8429.51.02  Cargador frontal, de accionamiento hidráulico, montados sobre rue­
das, con capacidad igual o inferior a 335 C.P.  20 A  
8429.51.03  Palas mecánicas, excepto lo comprendido en la fracción 8429.51 .01. 2 0  A  
8429.51.99  Los demás.  Ex.  A  
8429.52  –  –  Máquinas cuya superestructura pueda girar 360o.  
8429.52.01  Dragas o excavadoras, montadas sobre orugas, con peso unitario  
superior a 55,000 kg.  Ex. A  
8429.52.02  Dragas o excavadoras, excepto lo comprendido en la fracción 
8429.52.01.  Ex. A  
8429.52.99  Los demás.  1 5  A  
8429.59  –  –  Las demás.  
8429.59.01  Zanjadoras.  2 0  A  
8429.59.02  Dragas, con capacidad de carga de arrastre hasta 4,000 kg.  2 0  A  
8429.59.03  Retroexcavadoras de cucharón, de accionamiento hidráulico, aut opro­
pulsadas con potencia neta al volante igual o superior a 70 C.P .; sin 
exceder de 130 C.P. y peso igual o superior a 5,000 kg sin exce der 
de 20,500 kg.  Ex. A  
8429.59.04  Retroexcavadoras, incluso para acoplarse a máquinas motrices, ex­
cepto lo comprendido en la fracción 8429.59.03.  10 A  
8429.59.05  Dragas o excavadoras, excepto lo comprendido en las fracciones  
8429.59.02, 03 y 04.  20 A  
8429.59.99  Los demás.  Ex.  A  
84.30  Las demás máquinas y aparatos para explanar, nivelar, traillar ( «scra­
ping» ), excavar, compactar, apisonar (aplanar), extraer o perforar la tierra 
o minerales; martinetes y máquinas para hincar o arrancar, pilotes, estacas 
o similares; quitanieves.  
8430.10  –  Martinetes y máquinas para hincar o arrancar pilotes, estacas o similares.  
8430.10.01  Martinetes y máquinas para hincar o arrancar pilotes, estacas o simi­
lares.  15 C  
8430.20  –  Quitanieves.  
8430.20.01  Quitanieves.  1 5  C  
– Cortadoras y arrancadoras, de carbón o rocas, y máquinas para hacer 
túneles o galerías:  
8430.31  –  –  Autopropulsadas.  
8430.31.01  Perforadoras por rotación y/o percusión.  1 0  C  
8430.31.02  Cortadoras de carbón mineral.  Ex.  A  
8430.31.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1131  
Fracción  Descripción  Tasa base  Categoría  
8430.39  –  –  Las demás.  
8430.39.01  Escudos de perforación.  1 5  C  
8430.39.99  Las demás.  Ex.  A  
– Las demás máquinas de sondeo o perforación:  
8430.41  –  –  Autopropulsadas.  
8430.41.01  Perforadoras por rotación y/o percusión, excepto lo comprendid o en 
la fracción 8430.41.02.  10 C  
8430.41.02  Equipos para perforación por rotación de funcionamiento mecáni co, 
con diámetro de barrena hasta 123 mm.  15 C  
8430.41.99  Las demás.  1 5  C  
8430.49  –  –  Las demás.  
8430.49.01  Barrenadoras, acoplables a tractores.  1 0  C  
8430.49.02  Equipos hidráulicos de perforación de pozos, integrados a semi rre­
molques, para programas de abastecimiento de agua potable en el  
medio rural.  10 C  
8430.49.99  Las demás.  1 5  C  
8430.50  –  Las demás máquinas y aparatos, autopropulsados.  
8430.50.01  Excavadoras, cargadores frontales de accionamiento hidráulico,  con 
capacidad igual o inferior a 335 C.P.  20 C  
8430.50.02  Desgarradores.  2 0  C  
8430.50.99  Los demás.  1 5  C  
– Las demás máquinas y aparatos, sin propulsión:  
8430.61  –  –  Máquinas y aparatos para compactar o apisonar (aplanar).  
8430.61.01  Explanadoras (empujadoras).  2 0  C  
8430.61.02  Rodillos apisonadores o compactadores.  2 0  C  
8430.61.99  Los demás.  1 5  C  
8430.62  –  –  Traíllas («scrapers»).  
8430.62.01  Traíllas («scrapers»).  2 0  C  
8430.69  –  –  Los demás.  
8430.69.01  Retroexcavadoras de cucharón, de accionamiento hidráulico.  2 0  C  
8430.69.02  Dragas, excavadoras y palas mecánicas, montadas sobre vagón de  
neumáticos.  20 C  
8430.69.03  Zanjadoras, excepto lo comprendido en la fracción 8430.69.01.  2 0  C  
8430.69.99  Los demás.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1132  
Fracción  Descripción  Tasa base  Categoría  
84.31  Partes identificables como destinadas, exclusiva o principalmente, a las 
máquinas o aparatos de las partidas  84.25  a 84.30 . 
8431.10  –  De máquinas o aparatos de la partida 84.25.  
8431.10.01  De máquinas o aparatos de la partida 84.25.  1 0  C  
8431.20  –  De máquinas o aparatos de la partida 84.27.  
8431.20.01  Engranes, reconocibles como concebidos exclusivamente, para lo  
comprendido en la fracción 8427.20.01.  10 C  
8431.20.99  Los demás.  1 5  C  
– De máquinas o aparatos de la partida 84.28:  
8431.31  –  –  De ascensores, montacargas o escaleras mecánicas.  
8431.31.01  Para elevadores (ascensores).  1 0  C  
8431.31.99  Los demás.  Ex.  A  
8431.39  –  –  Las demás.  
8431.39.99  Las demás.  1 0  B  
– De máquinas o aparatos de las partidas 84.26, 84.29u 84.30:  
8431.41  –  –  Cangilones, cucharas, cucharas de almeja, palas y garras o pin zas. 
8431.41.01  Cucharones, puntas, dientes o adaptadores para cucharones.  1 5  C  
8431.41.02  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la fracción 8429.52.01.  10 C  
8431.41.03  Cuchillas o gavilanes.  1 0  C  
8431.41.99  Los demás.  1 0  C  
8431.42  –  –  Hojas de topadoras frontales («bulldozers») o de topadoras ang ulares 
(«angledozers»).  
8431.42.01  Hojas de topadoras frontales (de «bulldozers») o de topadoras angu­
lares (de «angledozers»).  10 C  
8431.43  –  –  De máquinas de sondeo o perforación de las subpartidas 8430.41  u  
8430.49.  
8431.43.01  Mesas giratorias o rotatorias.  1 0  C  
8431.43.02  Uniones de cabezas de inyección.  1 5  C  
8431.43.99  Los demás.  1 0  C  
8431.49  –  –  Las demás.  
8431.49.01  Marcos o brazos para acoplar los empujadores o cuchillas a las  
máquinas propulsoras.  10 C  
8431.49.02  Reconocibles como concebidas exclusivamente para máquinas com­
pactadoras, zanjadoras o retroexcavadoras de cucharón de accion a­
miento hidráulico, excepto el cucharón.  10 C  
8431.49.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en las fracciones 8429.51.01 y 8429.52.01.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1133  
Fracción  Descripción  Tasa base  Categoría  
8431.49.99  Las demás.  1 0  B  
84.32  Máquinas, aparatos y artefactos agrícolas, hortícolas o silvícolas, para la 
preparación o el trabajo del suelo o para el cultivo; rodillos para césped o 
terrenos de deporte.  
8432.10  –  Arados.  
8432.10.01  Arados.  Ex.  A  
– Gradas (rastras), escarificadores, cultivadores, extirpadores,  rotocultores 
(azadas rotativas), escardadoras y binadoras:  
8432.21  –  –  Gradas (rastras) de discos.  
8432.21.01  Gradas (rastras) de discos.  Ex.  A  
8432.29  –  –  Los demás.  
8432.29.01  Desyerbadoras, cultivadoras, escarificadoras o niveladoras.  Ex.  A  
8432.29.99  Los demás.  Ex.  A  
8432.30  –  Sembradoras, plantadoras y trasplantadoras.  
8432.30.01  Sembradoras, con depósito rectangular y descarga múltiple para  se­
millas de grano fino (grain drill).  Ex. A  
8432.30.02  Plantadoras.  Ex.  A  
8432.30.03  Sembradoras, excepto lo comprendido en la fracción 8432.30.01.  Ex.  A  
8432.30.99  Los demás.  Ex.  A  
8432.40  –  Esparcidores de estiércol y distribuidores de abonos.  
8432.40.01  Esparcidores de estiércol y distribuidores de abonos.  Ex.  A  
8432.80  –  Las demás máquinas, aparatos y artefactos.  
8432.80.01  Sembradoras abonadoras, con depósito rectangular y descarga mú lti­
ple para semillas de grano fino (grain drill).  Ex. A  
8432.80.02  Cortadoras rotativas (desvaradoras), con ancho de corte igual o infe­
rior a 2.13 m, para acoplarse a la toma de fuerza del tractor, con 
transmisión a dos cuchillas.  Ex. A  
8432.80.03  Sembradoras abonadoras, excepto lo comprendido en la fracción 
8432.80.01.  Ex. A  
8432.80.99  Los demás.  Ex.  A  
8432.90  –  Partes.  
8432.90.01  Partes.  Ex.  A  
84.33  Máquinas, aparatos y artefactos para cosechar o trillar, incluidas las 
prensas para paja o forraje; cortadoras de césped y guadañadoras; má ­
quinas para la limpieza o clasificación de huevos, frutos o demás productos 
agrícolas, excepto las de la partida  84.37 . 
– Cortadoras de césped:  
8433.11  –  –  Con motor, en las que el dispositivo de corte gire en un plano  horizontal.  
8433.11.01  Con motor, en las que el dispositivo de corte gire en un plano  
horizontal.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1134  
Fracción  Descripción  Tasa base  Categoría  
8433.19  –  –  Las demás.  
8433.19.99  Las demás.  2 0  C  
8433.20  –  Guadañadoras, incluidas las barras de corte para montar sobre un tractor.  
8433.20.01  Guadañadoras («segadoras»).  Ex.  A  
8433.20.02  Guadañadoras y/o segadoras autopropulsadas con motor de potenc ia 
inferior o igual a 20 C.P. y no autopropulsadas, con ancho de c orte 
hasta 2.50 m, incluso atadoras.  10 C  
8433.20.99  Los demás.  Ex.  A  
8433.30  –  Las demás máquinas y aparatos para henificar.  
8433.30.99  Las demás máquinas y aparatos para henificar.  Ex.  A  
8433.40  –  Prensas para paja o forraje, incluidas las prensas recogedoras . 
8433.40.01  Empacadoras de forrajes.  Ex.  A  
8433.40.02  Automáticas sin motor, excepto lo comprendido en la fracción 
8433.40.01.  Ex. A  
8433.40.99  Los demás.  Ex.  A  
– Las demás máquinas y aparatos para cosechar; máquinas y aparat os para 
trillar:  
8433.51  –  –  Cosechadoras-trilladoras.  
8433.51.01  Cosechadoras-trilladoras.  Ex.  A  
8433.52  –  –  Las demás máquinas y aparatos para trillar.  
8433.52.99  Las demás máquinas y aparatos para trillar.  Ex.  A  
8433.53  –  –  Máquinas para cosechar raíces o tubérculos.  
8433.53.01  Máquinas para cosechar raíces o tubérculos.  Ex.  A  
8433.59  –  –  Los demás.  
8433.59.01  Cosechadoras para caña.  Ex.  A  
8433.59.02  Desgranadoras de maíz, incluso deshojadoras o que envasen los 
productos.  Ex. A  
8433.59.03  Cosechadoras de algodón.  Ex.  A  
8433.59.04  Cosechadoras, excepto lo comprendido en la fracción 8433.59.01 . Ex.  A  
8433.59.99  Los demás.  Ex.  A  
8433.60  –  Máquinas para limpieza o clasificación de huevos, frutos o dem ás produc­
tos agrícolas.  
8433.60.01  Aventadoras.  Ex.  A  
8433.60.02  Limpiadoras de semillas oleaginosas.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1135  
Fracción  Descripción  Tasa base  Categoría  
8433.60.03  Seleccionadoras o clasificadoras de frutas u otros productos a gríco­
las. Ex. A  
8433.60.99  Los demás.  Ex.  A  
8433.90  –  Partes.  
8433.90.01  Reconocibles como concebidas exclusiva o principalmente para l o 
comprendido en la fracción 8433.51.01.  Ex. A  
8433.90.02  Juego de rodillos helicoidales para mecanismo recolector de ma íz. Ex.  A  
8433.90.03  Reconocibles como concebidas exclusiva o principalmente para l o 
comprendido en las fracciones 8433.20.01, 02 y 8433.59.03.  Ex. A  
8433.90.99  Los demás.  Ex.  A  
84.34  Máquinas para ordeñar y máquinas y aparatos para la industria lechera.  
8434.10  –  Máquinas para ordeñar.  
8434.10.01  Máquinas para ordeñar.  Ex.  A  
8434.20  –  Máquinas y aparatos para la industria lechera.  
8434.20.01  Máquinas y aparatos para la industria lechera.  Ex.  A  
8434.90  –  Partes.  
8434.90.01  Partes.  Ex.  A  
84.35  Prensas, estrujadoras y máquinas y aparatos análogos para la producción 
de vino, sidra, jugos de frutos o bebidas similares.  
8435.10  –  Máquinas y aparatos.  
8435.10.01  Máquinas y aparatos.  2 0  C  
8435.90  –  Partes.  
8435.90.01  Partes.  1 0  C  
84.36  Las demás máquinas y aparatos para la agricultura, horticultura, silvicul ­
tura, avicultura o apicultura, incluidos los germinadores con dispositivos 
mecánicos o térmicos incorporados y las incubadoras y criadoras avícolas.  
8436.10  –  Máquinas y aparatos para preparar alimentos o piensos para ani males.  
8436.10.01  Máquinas y aparatos para preparar alimentos o piensos para ani ma­
les. Ex. A  
– Máquinas y aparatos para la avicultura, incluidas las incubado ras y cria­
doras:  
8436.21  –  –  Incubadoras y criadoras.  
8436.21.01  Incubadoras y criadoras.  Ex.  A  
8436.29  –  –  Los demás.  
8436.29.01  Bebederos, comederos o nidos (ponedores) para avicultura.  Ex.  A  
8436.29.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1136  
Fracción  Descripción  Tasa base  Categoría  
8436.80  –  Las demás máquinas y aparatos.  
8436.80.01  Trituradoras o mezcladoras de abonos.  Ex.  A  
8436.80.02  Prensas para miel.  1 0  C  
8436.80.03  Silos con dispositivos mecánicos de descarga.  Ex.  A  
8436.80.99  Los demás.  Ex.  A  
– Partes:  
8436.91  –  –  De máquinas o aparatos para la avicultura.  
8436.91.01  De máquinas y aparatos para la avicultura.  Ex.  A  
8436.99  –  –  Las demás.  
8436.99.99  Las demás.  Ex.  A  
84.37  Máquinas para limpieza, clasificación o cribado de semillas, granos u 
hortalizas de vaina secas; máquinas y aparatos para molienda o trata ­
miento de cereales u hortalizas de vaina secas, excepto las de tipo rural.  
8437.10  –  Máquinas para limpieza, clasificación o cribado de semillas, g ranos u 
hortalizas de vaina secas.  
8437.10.01  Aventadoras, seleccionadoras de granos o semillas.  Ex.  A  
8437.10.02  Limpiadoras de semillas oleaginosas.  Ex.  A  
8437.10.03  Seleccionadora electrónica de granos o semillas por color.  Ex.  A  
8437.10.99  Los demás.  Ex.  A  
8437.80  –  Las demás máquinas y aparatos.  
8437.80.01  Molinos.  Ex.  A  
8437.80.02  Desgerminadoras de maíz.  1 0  C  
8437.80.99  Los demás.  1 5  C  
8437.90  –  Partes.  
8437.90.01  Cilindros o rodillos de hierro o acero.  Ex.  A  
8437.90.99  Los demás.  1 0  C  
84.38  Máquinas y aparatos, no expresados ni comprendidos en otra parte de este 
Capítulo, para la preparación o fabricación industrial de alimentos o be ­
bidas, excepto las máquinas y aparatos para extracción o preparación de 
aceites o grasas, animales o vegetales fijos.  
8438.10  –  Máquinas y aparatos para panadería, pastelería, galletería o l a fabricación 
de pastas alimenticias.  
8438.10.01  Artesas mecánicas, incluso con dispositivos de calentamiento o  en­
friamiento.  20 C  
8438.10.02  Máquinas de dividir o moldear la masa, incluso con sistema dos ifi­
cador.  Ex. A  
8438.10.03  Automáticas para fabricar galletas.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1137  
Fracción  Descripción  Tasa base  Categoría  
8438.10.04  Batidoras, reconocibles como concebidas exclusivamente para la  in­
dustria de la panificación.  20 C  
8438.10.05  Para la fabricación de pastas alimenticias, excepto lo compren dido en 
las fracciones 8438.10.01, 02 y 07.  Ex. A  
8438.10.06  Para panadería, excepto lo comprendido en las fracciones 
8438.10.01, 02, 03, 04 y 07.  Ex. A  
8438.10.07  Mezcladoras, excepto lo comprendido en la fracción 8438.10.01.  Ex.  A  
8438.10.99  Los demás.  1 0  C  
8438.20  –  Máquinas y aparatos para confitería, elaboración de cacao o fa bricación de 
chocolate.  
8438.20.01  Agitadores mezcladores, incluso con dispositivos de calentamie nto o 
enfriamiento.  Ex. A  
8438.20.99  Los demás.  Ex.  A  
8438.30  –  Máquinas y aparatos para la industria azucarera.  
8438.30.01  Cubas provistas de agitadores; desfibradores; trituradoras (de smenu­
zadoras), molinos.  20 C  
8438.30.99  Los demás.  1 0  C  
8438.40  –  Máquinas y aparatos para la industria cervecera.  
8438.40.01  Línea contínua para la producción de mosto de cerveza, incluye ndo 
los siguientes elementos: transportador-alimentador, molino, ol la de 
cocimiento, unidad de macerado y unidad de refrigeración.  Ex. A  
8438.40.99  Las demás.  1 0  C  
8438.50  –  Máquinas y aparatos para la preparación de carne.  
8438.50.01  Máquinas rebanadoras y/o cortadoras, incluso para aserrar hues os. Ex.  A  
8438.50.02  Máquinas y aparatos para sacrificar, desplumar y extraer las v ísceras 
de las aves.  Ex. A  
8438.50.03  Atadoras de embutidos y picadoras o embutidoras.  1 0  C  
8438.50.04  Máquinas o aparatos para abrir los animales o extraer sus vísc eras; 
incluso si realizan el lavado, excepto lo comprendido en la fra cción 
8438.50.02.  Ex. A  
8438.50.05  Aparatos para ablandar las carnes.  Ex.  A  
8438.50.06  Mezcladoras de carne, de peso unitario igual o inferior a 100 kg. 2 0  C  
8438.50.07  Mezcladoras de carne, de peso unitario superior a 100 kg.  1 0  C  
8438.50.08  Prensas de grasa o prensas para moldear jamones.  1 0  C  
8438.50.99  Los demás.  Ex.  A  
8438.60  –  Máquinas y aparatos para la preparación de frutos u hortalizas . 
8438.60.01  Picadoras o rebanadoras.  1 0  C  
8438.60.02  Máquinas para deshuesar, descorazonar, descascarar, trocear o pelar 
frutas, legumbres u hortalizas.  Ex. A  
8438.60.03  Lavadoras de legumbres, hortalizas o frutas.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1138  
Fracción  Descripción  Tasa base  Categoría  
8438.60.04  Peladoras de papas.  1 5  C  
8438.60.05  Máquinas para quitar el peciolo de los frutos.  1 0  C  
8438.60.99  Los demás.  Ex.  A  
8438.80  –  Las demás máquinas y aparatos.  
8438.80.01  Rebanadoras, picadoras o embutidoras de pescados, crustáceos o  
moluscos.  10 C  
8438.80.02  Mezcladoras.  Ex.  A  
8438.80.03  Clasificadoras de camarones.  1 0  C  
8438.80.99  Los demás.  Ex.  A  
8438.90  –  Partes.  
8438.90.01  De amasadoras, mezcladoras, batidoras, molinos o trituradoras.  1 0  C  
8438.90.02  Reconocibles como concebidas exclusivamente para máquinas o ap a­
ratos de la industria azucarera.  10 C  
8438.90.03  Moldes de hierro o acero, aún cuando estén niquelados para cho co­
lates.  Ex. A  
8438.90.04  Moldes o hileras, reconocibles como concebidas exclusivamente para 
lo comprendido en las fracciones 8438.10.02 y 05.  10 C  
8438.90.05  Reconocibles como concebidos exclusivamente para lo comprendid o 
en las fracciones 8438.50.01, 05, 8438.60.04 y 8438.80.01.  10 C  
8438.90.99  Los demás.  Ex.  A  
84.39  Máquinas y aparatos para la fabricación de pasta de materias fibrosas 
celulósicas o para la fabricación o acabado de papel o cartón.  
8439.10  –  Máquinas y aparatos para la fabricación de pasta de materias f ibrosas 
celulósicas.  
8439.10.01  Para dividir o desfibrar trapos o demás desperdicios textiles de papel 
o cartón.  Ex. A  
8439.10.02  Para el tratamiento preliminar de materias primas, excepto lo com­
prendido en la fracción 8439.10.01.  Ex. A  
8439.10.03  Secapastas.  Ex.  A  
8439.10.04  Depurador-desfibrador o despastillador, con rotor desintegrado r y 
placa de extracción, y/o refinador de disco menor o igual a 350  mm 
de diámetro.  Ex. A  
8439.10.05  Máquinas y aparatos para investigación en laboratorio, consist entes 
en distribuidores de suspensión uniforme de fibras o formadores  de 
hojas.  10 A  
8439.10.99  Los demás.  Ex.  A  
8439.20  –  Máquinas y aparatos para la fabricación de papel o cartón.  
8439.20.01  Máquinas y aparatos para la fabricación de papel o cartón.  Ex.  A  
8439.30  –  Máquinas y aparatos para el acabado de papel o cartón.  
8439.30.01  Máquinas y aparatos para el acabado de papel o cartón.  Ex.  A  
– Partes:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1139  
Fracción  Descripción  Tasa base  Categoría  
8439.91  –  –  De máquinas o aparatos para la fabricación de pasta de materia s fibrosas 
celulósicas.  
8439.91.01  De máquinas o aparatos para la fabricación de pasta de materia s 
fibrosas celulósicas.  Ex. A  
8439.99  –  –  Las demás.  
8439.99.99  Las demás.  Ex.  A  
84.40  Máquinas y aparatos para encuadernación, incluidas las máquinas para 
coser pliegos.  
8440.10  –  Máquinas y aparatos.  
8440.10.01  Para encuadernaciones llamadas «espirales».  Ex.  A  
8440.10.99  Los demás.  Ex.  A  
8440.90  –  Partes.  
8440.90.01  Partes.  Ex.  A  
84.41  Las demás máquinas y aparatos para el trabajo de la pasta de papel, del 
papel o cartón, incluidas las cortadoras de cualquier tipo.  
8441.10  –  Cortadoras.  
8441.10.01  Guillotinas con luz de corte superior a 900 mm.  Ex.  A  
8441.10.02  Guillotinas de accionamiento manual o de palanca.  2 0  C  
8441.10.03  Cortadoras plegadoras, cortadoras de bobinas o de rollos, embo bina­
doras o desembobinadoras.  Ex. A  
8441.10.99  Los demás.  Ex.  A  
8441.20  –  Máquinas para la fabricación de sacos (bolsas), bolsitas o sob res. 
8441.20.01  Máquinas para la fabricación de sacos (bolsas), bolsitas o sob res. Ex.  A  
8441.30  –  Máquinas para la fabricación de cajas, tubos, tambores o conti nentes 
similares, excepto por moldeado.  
8441.30.01  Máquinas para la fabricación de cajas, tubos, tambores o conti nentes 
similares, excepto por moldeado.  Ex. A  
8441.40  –  Máquinas para moldear artículos de pasta de papel, de papel o cartón.  
8441.40.01  Para fabricar vasos, botellas o recipientes análogos.  Ex.  A  
8441.40.99  Los demás.  Ex.  A  
8441.80  –  Las demás máquinas y aparatos.  
8441.80.99  Las demás máquinas y aparatos.  Ex.  A  
8441.90  –  Partes.  
8441.90.01  Partes.  1 0  A  
84.42  Máquinas, aparatos y material (excepto las máquinas herramienta de las 
partidas  84.56  a 84.65 ) para fundir o componer caracteres o para preparar 
o fabricar clisés, planchas, cilindros o demás elementos impresores; carac ­
teres de imprenta, clisés, planchas, cilindros y demás elementos impresores; 
piedras litográficas, planchas, placas y cilindros, preparados para la im ­
presión (por ejemplo: aplanados, graneados, pulidos).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1140  
Fracción  Descripción  Tasa base  Categoría  
8442.10  –  Máquinas para componer por procedimiento fotográfico.  
8442.10.01  Máquinas para componer por procedimiento fotográfico.  Ex.  A  
8442.20  –  Máquinas, aparatos y material para componer caracteres por otr os proce­
dimientos, incluso con dispositivos para fundir.  
8442.20.01  Máquinas, aparatos y material para componer caracteres por otr os 
procedimientos, incluso con dispositivos para fundir.  Ex. A  
8442.30  –  Las demás máquinas, aparatos y material.  
8442.30.99  Las demás máquinas, aparatos y material.  Ex.  A  
8442.40  –  Partes de estas máquinas, aparatos o material.  
8442.40.01  Partes de estas máquinas, aparatos o material.  1 0  C  
8442.50  –  Caracteres de imprenta, clisés, planchas, cilindros y demás el ementos 
impresores; piedras litográficas, planchas, placas y cilindros,  preparados 
para la impresión (por ejemplo: aplanados, graneados, pulidos).  
8442.50.01  Planchas trimetálicas preparadas.  2 0  C  
8442.50.02  Fototipias o clisés de fotograbado.  Ex.  A  
8442.50.03  Láminas (planchas flexibles) de aluminio, tratadas sin sensibi lizar, 
para utilizarse en fotolitografía «offset».  15 C  
8442.50.99  Los demás.  1 0  C  
84.43  Máquinas y aparatos para imprimir, incluidas las máquinas para imprimir 
por chorro de tinta, excepto los de la partida 84.71; máquinas auxiliares 
para la impresión.  
– Máquinas y aparatos para imprimir, offset:  
8443.11  –  –  Alimentados con bobinas.  
8443.11.01  Máquinas para el estampado.  Ex.  A  
8443.11.99  Los demás.  Ex.  A  
8443.12  –  –  Alimentados con hojas de formato inferior o igual a 22 cm × 36  cm 
(offset de oficina).  
8443.12.01  Alimentados con hojas de formato inferior o igual a 22 cm × 36  cm 
(offset de oficina).  Ex. A  
8443.19  –  –  Los demás.  
8443.19.01  Para oficina.  1 5  C  
8443.19.02  Máquinas para el estampado, para papel de decorar habitaciones  y  
papel de embalaje.  Ex. A  
8443.19.99  Los demás.  Ex.  A  
– Máquinas y aparatos para imprimir, tipográficos, excepto las m áquinas y 
aparatos, flexográficos:  
8443.21  –  –  Alimentados con bobinas.  
8443.21.01  Rotativas.  Ex.  A  
8443.21.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1141  
Fracción  Descripción  Tasa base  Categoría  
8443.29  –  –  Los demás.  
8443.29.01  Máquinas para el estampado de hilados, tejidos, fieltro, cuero , papel 
de decorar habitaciones, papel de embalaje, linóleos y otros ma teria­
les. Ex. A  
8443.29.99  Los demás.  Ex.  A  
8443.30  –  Máquinas y aparatos para imprimir, flexográficos.  
8443.30.01  Máquinas y aparatos para imprimir, flexográficas.  Ex.  A  
8443.40  –  Máquinas y aparatos para imprimir, heliográficos (huecograbado ). 
8443.40.01  Máquinas y aparatos para imprimir, heléográficos (huecograbado ). Ex.  A  
– Las demás máquinas y aparatos para imprimir:  
8443.51  –  –  Máquinas para imprimir por chorro de tinta.  
8443.51.01  Máquinas para imprimir por chorro de tinta.  Ex.  A  
8443.59  –  –  Los demás.  
8443.59.01  De cilindros, excepto rotativas o para impresión por serigrafí a con 
dispositivo de alimentación y descarga automática.  Ex. A  
8443.59.02  Marcadoras para calzado.  Ex.  A  
8443.59.03  Para impresión por serigrafía excepto con dispositivos de alim enta­
ción y descarga automática.  Ex. A  
8443.59.99  Las demás.  Ex.  A  
8443.60  –  Máquinas auxiliares.  
8443.60.01  Máquinas auxiliares.  Ex.  A  
8443.90  –  Partes.  
8443.90.01  Reconocibles como concebidas exclusivamente para máquinas para  
impresión por serigrafía.  Ex. A  
8443.90.99  Los demás.  Ex.  A  
84.44  Máquinas para extruir (incluso estirar), texturar o cortar materia textil 
sintética o artificial.  
8444.00  Máquinas para extruir (incluso estirar), texturar o cortar mat eria textil 
sintética o artificial.  
8444.00.01  Máquinas para extruir (incluso estirar), texturar o cortar mat eria textil 
sintética o artificial.  Ex. A  
84.45  Máquinas para la preparación de materia textil; máquinas para hilar, 
doblar o retorcer materia textil y demás máquinas y aparatos para la 
fabricación de hilados textiles; máquinas para bobinar (incluidas las cani ­
lleras) o devanar materia textil y máquinas para la preparación de hilados 
textiles para su utilización en las máquinas de las partidas  84.46  u 84.47 . 
– Máquinas para la preparación de materia textil:  
8445.11  –  –  Cardas.  
8445.11.01  Cardas.  Ex.  A  
8445.12  –  –  Peinadoras.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1142  
Fracción  Descripción  Tasa base  Categoría  
8445.12.01  Peinadoras.  Ex.  A  
8445.13  –  –  Mecheras.  
8445.13.01  Mecheras.  Ex.  A  
8445.19  –  –  Las demás.  
8445.19.01  Manuares u otras máquinas de estirar, incluso los bancos de es tirado.  Ex.  A  
8445.19.99  Los demás.  Ex.  A  
8445.20  –  Máquinas para hilar materia textil.  
8445.20.01  Máquinas para hilar de materia textil.  Ex.  A  
8445.30  –  Máquinas para doblar o retorcer materia textil.  
8445.30.01  Máquinas para torcer hilados.  Ex.  A  
8445.30.99  Los demás.  Ex.  A  
8445.40  –  Máquinas para bobinar (incluidas las canilleras) o devanar mat eria textil.  
8445.40.01  Máquinas para bobinar (incluidas las canilleras) o devanar mat eria 
textil.  Ex. A  
8445.90  –  Los demás.  
8445.90.01  Urdidores.  Ex.  A  
8445.90.99  Los demás.  Ex.  A  
84.46  Telares.  
8446.10  –  Para tejidos de anchura inferior o igual a 30 cm.  
8446.10.01  Para tejidos de anchura inferior o igual a 30 cm.  Ex.  A  
– Para tejidos de anchura superior a 30 cm, de lanzadera:  
8446.21  –  –  De motor.  
8446.21.01  De motor.  Ex.  A  
8446.29  –  –  Los demás.  
8446.29.99  Los demás.  Ex.  A  
8446.30  –  Para tejidos de anchura superior a 30 cm, sin lanzadera.  
8446.30.01  Para tejidos de anchura superior a 30 cm, sin lanzadera.  Ex.  A  
84.47  Máquinas de tricotar, de coser por cadeneta, de entorchar, de fabricar tul, 
encaje, bordados, pasamanería, trenzas, redes o de insertar mechones.  
– Maquinas circulares de tricotar:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1143  
Fracción  Descripción  Tasa base  Categoría  
8447.11  –  –  Con cilindro de diámetro inferior o igual a 165 mm.  
8447.11.01  Con cilindro de diámetro inferior o igual a 165 mm.  Ex.  A  
8447.12  –  –  Con cilindro de diámetro superior a 165 mm.  
8447.12.01  Con cilindro de diámetro superior a 165 mm.  Ex.  A  
8447.20  –  Máquinas rectilíneas de tricotar; máquinas de coser por cadene ta. 
8447.20.01  Telares rectilíneos o tricotosas manuales industriales, para t ejido de 
punto, incluidos los cabezales, y con peso igual o superior a 3 0 kg 
por unidad.  Ex. A  
8447.20.99  Los demás.  Ex.  A  
8447.90  –  Las demás.  
8447.90.01  Para fabricar tules, encajes, bordados pasamanería o malla (re d), 
excepto máquinas tipo «tufting».  Ex. A  
8447.90.99  Las demás.  Ex.  A  
84.48  Máquinas y aparatos auxiliares para las máquinas de las partidas  84.44 , 
84.45 , 84.46  u 84.47  (por ejemplo: maquinitas para lizos, mecanismos 
Jacquard, paraurdimbres y paratramas, mecanismos de cambio de lanza ­
dera); partes y accesorios identificables como destinados, exclusiva o prin ­
cipalmente, a las máquinas de esta partida o de las partidas  84.44 , 84.45 , 
84.46 u 84.47  (por ejemplo: husos, aletas, guarniciones de cardas, peines, 
barretas, tas, hileras, lanzaderas, lizos y cuadros de lizos, agujas, platinas, 
ganchos).  
– Máquinas y aparatos auxiliares para las máquinas de las partid as 84.44, 
84.45, 84.46 u 84.47:  
8448.11  –  –  Maquinitas para lizos y mecanismos Jacquard; reductoras, perfo radoras y 
copiadoras de cartones; máquinas para unir cartones después de perfo­
rados.  
8448.11.01  Maquinitas para lizos y mecanismos Jacquard; reductoras, perfo rado­
ras y copiadoras de cartones; máquinas para unir cartones despu és de 
perforados.  Ex. A  
8448.19  –  –  Los demás.  
8448.19.99  Los demás.  Ex.  A  
8448.20  –  Partes y accesorios de las máquinas de la partida 84.44 o de s us máquinas 
o aparatos auxiliares.  
8448.20.01  Partes y accesorios de las máquinas de la partida 84.44 o de s us 
máquinas o aparatos auxiliares.  Ex. A  
– Partes y accesorios de las máquinas de la partida 84.45 o de s us máquinas 
o aparatos auxiliares:  
8448.31  –  –  Guarniciones de cardas.  
8448.31.01  Guarniciones de cardas.  Ex.  A  
8448.32  –  –  De máquinas para la preparación de materia textil, excepto las  guarni­
ciones de cardas.  
8448.32.01  De máquinas para la preparación de materia textil, excepto las  guar­
niciones de cardas.  Ex. A  
8448.33  –  –  Husos y sus aletas, anillos y cursores.  
8448.33.01  Husos y sus aletas, anillos y cursores.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1144  
Fracción  Descripción  Tasa base  Categoría  
8448.39  –  –  Los demás.  
8448.39.99  Los demás.  Ex.  A  
– Partes y accesorios de telares o de sus máquinas o aparatos au xiliares:  
8448.41  –  –  Lanzaderas.  
8448.41.01  Lanzaderas.  Ex.  A  
8448.42  –  –  Peines, lizos y cuadros de lizos.  
8448.42.01  Peines, lizos y cuadros de lizos.  Ex.  A  
8448.49  –  –  Los demás.  
8448.49.99  Los demás.  Ex.  A  
– Partes y accesorios de máquinas o aparatos de la partida 84.47  o de sus 
máquinas o aparatos auxiliares:  
8448.51  –  –  Platinas, agujas y demás artículos que participen en la formac ión de 
mallas.  
8448.51.01  Platinas, agujas y demás artículos que participen en la formac ión de 
la mallas.  Ex. A  
8448.59  –  –  Los demás  
8448.59.99  Los demás.  Ex.  A  
84.49  Máquinas y aparatos para la fabricación o acabado del fieltro o tela sin 
tejer, en pieza o con forma, incluidas las máquinas y aparatos para la 
fabricación de sombreros de fieltro; hormas de sombrerería.  
8449.00  Máquinas y aparatos para la fabricación o acabado del fieltro o tela sin tejer, 
en pieza o con forma, incluidas las máquinas y aparatos para la  fabricación 
de sombreros de fieltro; hormas de sombrerería.  
8449.00.01  Máquinas y aparatos para la fabricación o acabado del fieltro o tela 
sin tejer, en pieza o con forma, incluidas las máquinas y apara tos 
para la fabricación de sombreros de fieltro; hormas de sombrere ría. Ex. A  
84.50  Máquinas para lavar ropa, incluso con dispositivo de secado.  
– Máquinas de capacidad unitaria, expresada en peso de ropa seca , inferior o 
igual a 10 kg:  
8450.11  –  –  Máquinas totalmente automáticas.  
8450.11.01  De uso doméstico.  2 0  C  
8450.11.99  Las demás.  Ex.  A  
8450.12  –  –  Las demás máquinas, con secadora centrífuga incorporada.  
8450.12.01  De uso doméstico.  2 0  C  
8450.12.99  Las demás.  2 0  C  
8450.19  –  –  Las demás.  
8450.19.01  De uso doméstico.  2 0  C  
8450.19.99  Las demás.  2 0  C  
8450.20  –  Máquinas de capacidad unitaria, expresada en peso de ropa seca , superior 
a 10 kg.  
8450.20.01  Máquinas de capacidad unitaria, expresada en peso de ropa seca , 
superior a 10 kg.  Ex. A  
8450.90  –  Partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1145  
Fracción  Descripción  Tasa base  Categoría  
8450.90.01  Tinas y ensambles de tinas.  1 0  C  
8450.90.02  Muebles reconocibles como concebidos exclusivamente para lo co m­
prendido en las subpartidas 8450.11 a 8450.20.  10 C  
8450.90.99  Las demás.  1 0  C  
84.51  Máquinas y aparatos (excepto las máquinas de la partida  84.50 ) para 
lavar, limpiar, escurrir, secar, planchar, prensar (incluidas las prensas 
para fijar), blanquear, teñir, aprestar, acabar, recubrir o impregnar hila ­
dos, telas o manufacturas textiles y máquinas para el revestimiento de telas 
u otros soportes utilizados en la fabricación de cubresuelos, tales como 
linóleo; máquinas para enrollar, desenrollar, plegar, cortar o dentar telas.  
8451.10  –  Máquinas para la limpieza en seco.  
8451.10.01  Máquinas para la limpieza en seco.  Ex.  A  
– Máquinas para secar:  
8451.21  –  –  De capacidad unitaria, expresada en peso de ropa seca, inferio r o igual a 
10 kg.  
8451.21.01  De uso doméstico.  2 0  C  
8451.21.99  Los demás.  2 0  C  
8451.29  –  –  Las demás.  
8451.29.01  Con capacidad de secado por carga inferior o igual a 70 kg; ex cepto 
las secadoras para madejas o bobinas textiles.  Ex. A  
8451.29.02  Con peso unitario igual o inferior a 1,500 kg para madejas o b obinas 
textiles.  Ex. A  
8451.29.03  Con peso unitario superior a 1,500 kg, para madejas o bobinas tex­
tiles.  Ex. A  
8451.29.99  Los demás.  Ex.  A  
8451.30  –  Máquinas y prensas para planchar, incluidas las prensas para f ijar. 
8451.30.01  Máquinas y prensas para planchar, incluidas las prensas para f ijar. Ex.  A  
8451.40  –  Máquinas para lavar, blanquear o teñir.  
8451.40.01  Máquinas para lavar, blanquear o teñir.  Ex.  A  
8451.50  –  Máquinas para enrollar, desenrollar, plegar, cortar o dentar t elas. 
8451.50.01  Máquinas para enrollar, desenrollar, plegar, cortar o dentar l os telas.  Ex.  A  
8451.80  –  Las demás máquinas y aparatos.  
8451.80.01  Para vaporizar, humectar, prehormar o posthormar.  Ex.  A  
8451.80.99  Los demás.  Ex.  A  
8451.90  –  Partes.  
8451.90.01  Cámaras de secado y otras partes de las máquinas de secado que  
incorporen cámaras de secado, reconocibles como concebidas excl u­
sivamente para lo comprendido en las subpartidas 8451.21 u 
8451.29.  10 A  
8451.90.02  Muebles reconocibles como concebidos exclusivamente para lo co m­
prendido en las subpartidas 8451.21 u 8451.29.  10 A  
8451.90.99  Las demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1146  
Fracción  Descripción  Tasa base  Categoría  
84.52  Máquinas de coser, excepto las de coser pliegos de la partida 84.40; 
muebles, basamentos y tapas o cubiertas especialmente concebidos para 
máquinas de coser; agujas para máquinas de coser.  
8452.10  –  Máquinas de coser, domésticas.  
8452.10.01  Máquinas de coser, domésticas.  2 0  C  
– Las demás máquinas de coser:  
8452.21  –  –  Unidades automáticas.  
8452.21.01  Cabezales.  Ex.  A  
8452.21.02  Máquinas industriales con accionamiento por motoembrague de ti po 
electrónico.  Ex. A  
8452.21.03  Cosedoras de suspensión.  Ex.  A  
8452.21.04  Máquinas para coser calzado.  Ex.  A  
8452.21.05  Máquinas industriales, excepto lo comprendido en las fraccione s 
8452.21.02, 03 y 05.  Ex. A  
8452.21.99  Las demás.  Ex.  A  
8452.29  –  –  Las demás.  
8452.29.01  Máquinas industriales para coser sacos o costales, manuales.  Ex.  A  
8452.29.02  Máquinas industriales, con accionamiento por motoembrague de t ipo 
electrónico.  Ex. A  
8452.29.03  Cosedoras de suspensión.  Ex.  A  
8452.29.04  Máquinas o cabezales de uso industrial, de costura recta, de a guja 
recta y un dispositivo de enlace de hilos rotativos y oscilante , doble 
pespunte, cama plana, y transporte únicamente por impelentes (d ien­
tes), excepto diferencial de pies alternativos, por aguja acomp añante, 
triple o por rueda intermitente.  Ex. A  
8452.29.05  Máquinas para coser calzado.  Ex.  A  
8452.29.06  Cabezales, excepto lo comprendido en la fracción 8452.29.04.  Ex.  A  
8452.29.07  Máquinas industriales, excepto lo comprendido en las fraccione s 
8452.29.01, 02, 04 y 05.  Ex. A  
8452.29.99  Los demás.  Ex.  A  
8452.30  –  Agujas para máquinas de coser.  
8452.30.01  Agujas para máquinas de coser.  Ex.  A  
8452.40  –  Muebles, basamentos y tapas o cubiertas para máquinas de coser , y sus 
partes.  
8452.40.01  Muebles, basamentos y tapas o cubiertas para máquinas de coser , y 
sus partes.  15 C  
8452.90  –  Las demás partes para máquinas de coser.  
8452.90.01  Reconocibles como concebidas exclusivamente para máquinas de 
coser domésticas.  15 C  
8452.90.99  Las demás.  Ex.  A  
84.53  Máquinas y aparatos para la preparación, curtido o trabajo de cuero o piel 
o para la fabricación o reparación de calzado u otras manufacturas de 
cuero o piel, excepto las máquinas de coser.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1147  
Fracción  Descripción  Tasa base  Categoría  
8453.10  –  Máquinas y aparatos para la preparación, curtido o trabajo de cuero o piel.  
8453.10.01  Máquinas y aparatos para la preparación, curtido o trabajo de cuero o 
piel. Ex. A  
8453.20  –  Máquinas y aparatos para la fabricación o reparación de calzad o. 
8453.20.01  Máquinas y aparatos para la fabricación o reparación de calzad o. Ex.  A  
8453.80  –  Las demás máquinas y aparatos.  
8453.80.99  Las demás máquinas y aparatos.  Ex.  A  
8453.90  –  Partes.  
8453.90.01  Partes.  Ex.  A  
84.54  Convertidores, cucharas de colada, lingoteras y máquinas de colar (mol ­
dear), para metalurgia, acerías o fundiciones.  
8454.10  –  Convertidores.  
8454.10.01  Convertidores.  Ex.  A  
8454.20  –  Lingoteras y cucharas de colada.  
8454.20.01  Lingoteras de hierro.  1 5  C  
8454.20.99  Los demás.  Ex.  A  
8454.30  –  Máquinas de colar (moldear).  
8454.30.01  Por proceso continuo.  Ex.  A  
8454.30.99  Los demás.  Ex.  A  
8454.90  –  Partes.  
8454.90.01  Reconocibles como concebidas exclusivamente para lingoteras de  
hierro.  10 C  
8454.90.99  Los demás.  1 0  A  
84.55  Laminadores para metal y sus cilindros.  
8455.10  –  Laminadores de tubos.  
8455.10.01  Laminadores de tubos.  Ex.  A  
– Los demás laminadores:  
8455.21  –  –  Para laminar en caliente o combinados para laminar en caliente  y en frío.  
8455.21.01  Trenes de laminación.  Ex.  A  
8455.21.02  Laminadores de cilindros acanalados.  Ex.  A  
8455.21.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1148  
Fracción  Descripción  Tasa base  Categoría  
8455.22  –  –  Para laminar en frío.  
8455.22.01  Trenes de laminación.  Ex.  A  
8455.22.02  Laminadores de cilindros acanalados.  Ex.  A  
8455.22.99  Los demás.  Ex.  A  
8455.30  –  Cilindros de laminadores.  
8455.30.01  Forjados (terminados o sin terminar), con peso unitario hasta de 60 t.  1 0  C  
8455.30.02  De hierro o acero fundido con diámetro igual o superior a 150 mm, 
sin exceder de 1,450 mm, y peso igual o superior a 100 kg, sin 
exceder de 50,000 kg.  15 C  
8455.30.99  Los demás.  1 0  C  
8455.90  –  Las demás partes.  
8455.90.01  Obtenidas por fundición o por soldadura, con un peso individua l 
inferior a 90 t, reconocibles como concebidas exclusivamente pa ra 
lo comprendido en la partida 84.55.  Ex. A  
8455.90.99  Las demás.  Ex.  A  
84.56  Máquinas herramienta que trabajen por arranque de cualquier materia 
mediante láser u otros haces de luz o de fotones, por ultrasonido, elec ­
troerosión, procesos electroquímicos, haces de electrones, haces iónicos o 
chorro de plasma.  
8456.10  –  Que operen mediante láser u otros haces de luz o de fotones.  
8456.10.01  Para cortar.  Ex.  A  
8456.10.99  Las demás.  Ex.  A  
8456.20  –  Que operen por ultrasonido.  
8456.20.01  Para cortar.  1 0  A  
8456.20.99  Las demás.  Ex.  A  
8456.30  –  Que operen por electroerosión.  
8456.30.01  Que operen por electroerosión.  Ex.  A  
– Las demás:  
8456.91  –  –  Para grabar en seco esquemas (trazas) sobre material semicondu ctor. 
8456.91.01  Para grabar en seco esquemas (trazas) sobre material semicondu ctor. Ex.  A  
8456.99  –  –  Las demás.  
8456.99.99  Las demás.  Ex.  A  
84.57  Centros de mecanizado, máquinas de puesto fijo y máquinas de puestos 
múltiples, para trabajar metal.  
8457.10  –  Centros de mecanizado.  
8457.10.01  Centros de mecanizado.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1149  
Fracción  Descripción  Tasa base  Categoría  
8457.20  –  Máquinas de puesto fijo.  
8457.20.01  Máquinas de puesto fijo.  1 0  C  
8457.30  –  Máquinas de puestos múltiples.  
8457.30.01  De transferencia lineal o rotativa (máquinas «transfer») de pe so uni­
tario superior a 10,000 kg.  10 A  
8457.30.02  Con mesa estática o pendular que realicen de manera alternativ a o 
simultánea, dos o más operaciones, de peso unitario inferior o igual a 
10,000 kg.  20 C  
8457.30.03  Con mesa de tranferencia lineal o rotativa (máquinas «transfer ») de 
peso unitario inferior o igual a 10,000 kg.  20 C  
8457.30.04  Máquinas complejas que realicen de manera alternativa o simult ánea 
dos o más operaciones por deformación de material, incluso si c ortan 
o perforan.  Ex. A  
8457.30.99  Los demás.  Ex.  A  
84.58  Tornos (incluidos los centros de torneado) que trabajen por arranque de 
metal.  
– Tornos horizontales:  
8458.11  –  –  De control numérico.  
8458.11.01  Paralelos universales, con distancia entre puntos hasta de 4.5  m y con 
capacidad de volteo hasta de 750 mm, de diámetro sobre la banca da. 20 A  
8458.11.02  Semiautomáticos revólver, con torreta.  1 0  A  
8458.11.99  Los demás.  Ex.  A  
8458.19  –  –  Los demás.  
8458.19.01  Paralelos universales, con distancia entre puntos hasta de 4.5  m y con 
capacidad de volteo hasta de 750 mm de diámetro sobre la bancad a. 20 C  
8458.19.02  Semiautomáticos revólver, con torreta.  1 0  C  
8458.19.99  Los demás.  Ex.  A  
– Los demás tornos:  
8458.91  –  –  De control numérico.  
8458.91.01  Semiautomáticos revólver, con torreta.  Ex.  A  
8458.91.99  Los demás.  Ex.  A  
8458.99  –  –  Los demás.  
8458.99.01  Semiautomáticos revólver, con torreta.  1 0  C  
8458.99.99  Los demás.  Ex.  A  
84.59  Máquinas (incluidas las unidades de mecanizado de correderas) de tala ­
drar, escariar, fresar o roscar (incluso aterrajar), metal por arranque de 
materia, excepto los tornos (incluidos los centros de torneado) de la partida  
84.58 . 
8459.10  –  Unidades de mecanizado de correderas.  
8459.10.01  Fresadoras; fileteadoras o roscadoras («machueladoras»).  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1150  
Fracción  Descripción  Tasa base  Categoría  
8459.10.99  Los demás.  Ex.  A  
– Las demás máquinas de taladrar:  
8459.21  –  –  De control numérico.  
8459.21.01  De banco o de columna, con transmisión por medio de bandas o d e 
engranes y de capacidad de taladrado igual o inferior a 38.10 m m de 
diámetro.  Ex. A  
8459.21.99  Los demás.  Ex.  A  
8459.29  –  –  Las demás.  
8459.29.01  De banco o de columna, con transmisión por medio de bandas o d e 
engranes y capacidad de taladrado igual o inferior a 38.10 mm d e 
diámetro.  20 C  
8459.29.99  Las demás.  Ex.  A  
– Las demás escariadoras-fresadoras:  
8459.31  –  –  De control numérico.  
8459.31.01  De control numérico.  Ex.  A  
8459.39  –  –  Las demás.  
8459.39.99  Las demás.  Ex.  A  
8459.40  –  Las demás escariadoras.  
8459.40.01  Máquinas para la reconstrucción de culatas de motor de explosi ón o 
de combustión interna, de un husillo, con cabezal flotante o de  mesa 
neumática y portapiezas basculante en dos ejes.  20 C  
8459.40.99  Las demás.  Ex.  A  
– Máquinas de fresar de consola:  
8459.51  –  –  De control numérico.  
8459.51.01  De control numérico.  2 0  A  
8459.59  –  –  Las demás.  
8459.59.99  Las demás.  Ex.  A  
– Las demás máquinas de fresar:  
8459.61  –  –  De control numérico.  
8459.61.01  De control numérico.  Ex.  A  
8459.69  –  –  Las demás.  
8459.69.99  Las demás.  Ex.  A  
8459.70  –  Las demás máquinas de roscar (incluso aterrajar).  
8459.70.01  Aterrajadoras.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1151  
Fracción  Descripción  Tasa base  Categoría  
8459.70.02  De control numérico.  1 0  A  
8459.70.99  Las demás.  Ex.  A  
84.60  Máquinas de desbarbar, afilar, amolar, rectificar, lapear (bruñir), pulir o 
hacer otras operaciones de acabado, para metal o cermets, mediante mue ­
las, abrasivos o productos para pulir, excepto las máquinas para tallar o 
acabar engranajes de la partida  84.61 . 
– Máquinas de rectificar superficies planas en las que la posici ón de la pieza 
en uno de los ejes pueda regularse a 0.01 mm o menos:  
8460.11  –  –  De control numérico.  
8460.11.01  Con superficie de trabajo hasta 176 mm, por 475 mm.  Ex.  A  
8460.11.99  Las demás.  Ex.  A  
8460.19  –  –  Las demás.  
8460.19.01  Con superficie de trabajo hasta 176 mm, por 475 mm.  Ex.  A  
8460.19.99  Las demás.  Ex.  A  
– Las demás máquinas de rectificar, en las que la posición de la  pieza en 
uno de los ejes pueda regularse a 0.01 mm o menos:  
8460.21  –  –  De control numérico.  
8460.21.01  Para tapas de bielas y monoblocks de un husillo, aun cuando te ngan 
cuchillas, con peso igual o inferior a 83 kg, con motor eléctri co, 
hasta 1/2 C.P., y piedra abrasiva hasta 177.8 mm de diámetro.  15 C  
8460.21.02  Para bujes y cojinetes de biela, de un husillo, con peso igual  o  
inferior a 290 kg con motor hasta 1/2 C.P. y capacidad de 9 has ta 
119.5 mm para el rectificado.  15 C  
8460.21.03  Para válvulas de motores de explosión o combustión interna, co n 
peso igual o inferior a 108 kg, motor eléctrico hasta 1/2 C.P. y 
capacidad de 5.56 hasta 14.29 mm para el rectificado.  15 C  
8460.21.04  Para cilindros de motores de explosión o de combustión interna , de 
un husillo, con motor hasta de 3/4 de C.P. y capacidad de 66.80  
hasta 134.14 mm de diámetro, incluso con pedestal o montadas so bre 
banco neumático.  15 C  
8460.21.99  Las demás.  Ex.  A  
8460.29  –  –  Las demás.  
8460.29.01  Para tapas de bielas, y monoblock de un husillo, aun cuando te ngan 
cuchillas, con peso igual o inferior a 83 kg, con motor eléctri co hasta 
1/2 C.P. y piedra abrasiva hasta 177.8 mm de diámetro.  15 C  
8460.29.02  Para bujes y cojinetes de biela, de un husillo, con peso igual  o  
inferior a 290 kg con motor hasta 1/2 C.P. y capacidad de 9 has ta 
177.8 mm, para el rectificado.  15 C  
8460.29.03  Para válvulas de motores de explosión o combustión interna, co n 
peso igual o inferior a 108 kg, motor eléctrico hasta 1/2 C.P. y 
capacidad de 5.56 hasta 14.29 mm, para el rectificado.  15 C  
8460.29.04  Para cilindros de motores de explosión o de combustión interna , de 
un husillo, con motor hasta de 3/4 de C.P. y capacidad de 66.80  
hasta 134.14 mm de diámetro, incluso con pedestal o montadas so bre 
banco neumático.  15 C  
8460.29.99  Las demás.  Ex.  A  
– Máquinas de afilar:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1152  
Fracción  Descripción  Tasa base  Categoría  
8460.31  –  –  De control numérico.  
8460.31.01  Para cuchillas rectas (planas) de longitud hasta de 610 mm.  1 5  C  
8460.31.99  Las demás.  Ex.  A  
8460.39  –  –  Las demás.  
8460.39.01  Para cuchillas rectas (planas) de longitud hasta de 610 mm.  Ex.  A  
8460.39.99  Las demás.  Ex.  A  
8460.40  –  Máquinas de lapear (bruñir).  
8460.40.01  Bruñidoras para cilindros, lapeadoras, excepto lo comprendido en la 
fracción 8460.40.02.  Ex. A  
8460.40.02  De control numérico.  1 0  A  
8460.40.99  Las demás.  1 0  C  
8460.90  –  Las demás.  
8460.90.01  De control numérico.  1 0  A  
8460.90.02  Amoladoras (esmeriladoras) o pulidoras, accionadas eléctricame nte, 
excepto lo comprendido en la fracción 8460.90.01.  15 C  
8460.90.03  Biseladoras, excepto lo comprendido en la fracción 8460.90.01.  1 0  C  
8460.90.99  Las demás.  Ex.  A  
84.61  Máquinas de cepillar, limar, mortajar, brochar, tallar o acabar engranajes, 
aserrar, trocear y demás máquinas herramienta que trabajen por arranque 
de metal o cermets, no expresadas ni comprendidas en otra parte.  
8461.10  –  Máquinas de cepillar.  
8461.10.01  De control numérico.  Ex.  A  
8461.10.02  De codo para metales, con carrera máxima del del carro hasta 
350 mm, excepto lo comprendido en la fracción 8461.10.01.  20 C  
8461.10.03  Copiadoras, excepto lo comprendido en la fracción 8461.10.01.  Ex.  A  
8461.10.99  Las demás.  1 0  C  
8461.20  –  Máquinas de limar o mortajar.  
8461.20.01  De control numérico.  Ex.  A  
8461.20.99  Las demás.  Ex.  A  
8461.30  –  Máquinas de brochar.  
8461.30.01  De control numérico.  Ex.  A  
8461.30.99  Las demás.  1 0  C  
8461.40  –  Máquinas de tallar o acabar engranajes.  
8461.40.01  Máquinas para tallar o acabar engranajes.  Ex.  A  
8461.50  –  Máquinas de aserrar o trocear.  
8461.50.01  De control numérico.  1 0  A  
8461.50.02  Serradoras de disco o de cinta sinfín, excepto lo comprendido en la 
fracción 8461.50.01.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1153  
Fracción  Descripción  Tasa base  Categoría  
8461.50.03  Serradoras hidráulicas alternativas, excepto lo comprendido en  la 
fracción 8461.50.01.  20 C  
8461.50.99  Las demás.  Ex.  A  
8461.90  –  Las demás.  
8461.90.01  Punteadoras.  Ex.  A  
8461.90.02  De control numérico.  Ex.  A  
8461.90.99  Las demás.  Ex.  A  
84.62  Máquinas (incluidas las prensas) de forjar o estampar, martillos pilón y 
otras máquinas de martillar, para trabajar metal; máquinas (incluidas las 
prensas) de enrollar, curvar, plegar, enderezar, aplanar, cizallar, punzonar 
o entallar, metal; prensas para trabajar metal o carburos metálicos, no 
expresadas anteriormente.  
8462.10  –  Máquinas (incluidas las prensas) de forjar o estampar, martill os pilón y 
otras máquinas de martillar.  
8462.10.01  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 1,000 
toneladas.  20 C  
8462.10.99  Los demás.  Ex.  A  
– Máquinas (incluidas las prensas) de enrollar, curvar, plegar, enderezar o 
aplanar:  
8462.21  –  –  De control numérico.  
8462.21.01  Enderezadoras de alambre o alambrón.  2 0  C  
8462.21.02  Roladoras.  Ex.  A  
8462.21.03  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 
1,000 t.  Ex. A  
8462.21.04  Para enderezar en frío: tubos, barras, láminas o perfiles, exc epto lo 
comprendido en las fracciones 8462.21.01 y 03.  10 A  
8462.21.05  Dobladoras (plegadoras) de accionamiento mecánico, con motor.  Ex.  A  
8462.21.06  Dobladoras de tubos, accionadas con motor, para tubos con diám etro 
igual o inferior a 70 mm y espesor de pared igual o inferior a 
6.5 mm.  20 C  
8462.21.07  Prensas mecánicas con capacidad inferior o igual a 200 t.  2 0  C  
8462.21.99  Los demás.  Ex.  A  
8462.29  –  –  Las demás.  
8462.29.01  Enderezadoras de alambre o alambrón.  2 0  C  
8462.29.02  Roladoras.  1 0  C  
8462.29.03  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 
1,000 t.  20 C  
8462.29.04  Para enderezar en frío: tubos, barras, láminas o perfiles, exc epto lo 
comprendido en la fracción 8462.29.03.  10 C  
8462.29.05  Dobladoras (plegadoras) de accionamiento mecánico, con motor.  2 0  C  
8462.29.06  Dobladoras de tubos accionadas con motor, para tubos con diáme tro 
igual o inferior a 70 mm y espesor de pared igual o inferior a 
6.5 mm.  20 C  
8462.29.07  Prensas mecánicas con capacidad inferior o igual a 200 t.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1154  
Fracción  Descripción  Tasa base  Categoría  
8462.29.99  Las demás.  Ex.  A  
– Máquinas (incluidas las prensas) de cizallar, excepto las comb inadas de 
cizallar y punzonar:  
8462.31  –  –  De control numérico.  
8462.31.01  Cizallas o guillotinas; cortadoras de alambre o alambrón.  2 0  C  
8462.31.02  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 1,000 
toneladas.  Ex. A  
8462.31.03  Prensas mecánicas con capacidad inferior o igual a 200 t.  2 0  A  
8462.31.99  Las demás.  Ex.  A  
8462.39  –  –  Las demás.  
8462.39.01  Cizallas o guillotinas; cortadoras de alambre o alambrón.  2 0  C  
8462.39.02  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 1,000 
toneladas.  Ex. A  
8462.39.03  Prensas mecánicas con capacidad inferior o igual a 200 tonelad as. 2 0  C  
8462.39.99  Las demás.  Ex.  A  
– Máquinas (incluidas las prensas) de punzonar o entallar, inclu so las com­
binadas de cizallar y punzonar:  
8462.41  –  –  De control numérico.  
8462.41.01  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 1,000 
toneladas.  Ex. A  
8462.41.02  Prensas mecánicas con capacidad inferior o igual a 200 tonelad as. Ex.  A  
8462.41.03  Máquinas complejas que realicen de manera alternativa o simult ánea 
dos o más operaciones por deformación de material (incluso si c ortan 
o perforan).  Ex. A  
8462.41.99  Las demás.  Ex.  A  
8462.49  –  –  Las demás.  
8462.49.01  Prensas hidráulicas con capacidad (de presión de trabajo) hast a 
1,000 t.  20 C  
8462.49.02  Prensas mecánicas con capacidad inferior o igual a 200 t.  2 0  C  
8462.49.03  Máquinas complejas que realicen de manera alternativa o simult ánea 
dos o más operaciones por deformación de material (incluso si c ortan 
o perforan).  Ex. A  
8462.49.99  Las demás.  Ex.  A  
– Las demás:  
8462.91  –  –  Prensas hidráulicas.  
8462.91.01  De control numérico.  1 0  A  
8462.91.02  Con capacidad (de presión de trabajo) hasta 1,000 t, excepto l o com­
prendido en la fracción 8462.91.01.  20 C  
8462.91.03  Para comprimir chatarra, excepto lo comprendido en la fracción  
8462.91.01.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1155  
Fracción  Descripción  Tasa base  Categoría  
8462.91.99  Las demás.  Ex.  A  
8462.99  –  –  Las demás.  
8462.99.01  De control numérico.  1 0  A  
8462.99.02  Para fabricar arandelas, excepto lo comprendido en la fracción  
8462.99.01.  10 C  
8462.99.03  Prensas cabeceadoras horizontales, excepto lo comprendido en l a 
fracción 8462.99.01.  10 C  
8462.99.04  Prensas mecánicas con capacidad inferior o igual a 200 t, exce pto de 
doble montante, excepto lo comprendido en la fracción 8462.99.0 1. 20 C  
8462.99.99  Las demás.  Ex.  A  
84.63  Las demás máquinas herramienta para trabajar metal o cermets, que no 
trabajen por arranque de materia.  
8463.10  –  Bancos de estirar barras, tubos, perfiles, alambres o similare s. 
8463.10.01  Bancos de estirar barras, tubos, perfiles, alambres o similare s. Ex.  A  
8463.20  –  Máquinas laminadoras de hacer roscas.  
8463.20.01  Máquinas laminadoras de hacer roscas.  Ex.  A  
8463.30  –  Máquinas para trabajar alambre.  
8463.30.01  Línea continua para la fabricación de malla electrosoldada de alam­
bre de acero, incluyendo los siguientes elementos: enderezadora -ali­
neadora, acumulador (compensador), estación de soldadura eléctr ica, 
cizalla y apiladora.  Ex. A  
8463.30.02  Máquinas para fabricar enrejados de alambre de acero hexagonal es, 
ciclónicos o de clavos variables.  Ex. A  
8463.30.03  Máquinas para fabricar clavos, grapas o alambre de púas, de ac ero. Ex.  A  
8463.30.99  Las demás.  1 0  C  
8463.90  –  Las demás.  
8463.90.01  Línea continua para la fabricación de alambrón de cobre, que i ncluya 
al menos: horno de fundición y tren de laminación.  Ex. A  
8463.90.99  Las demás.  Ex.  A  
84.64  Máquinas herramienta para trabajar piedra, cerámica, hormigón, amian ­
tocemento o materias minerales similares, o para trabajar el vidrio en frío.  
8464.10  –  Máquinas de aserrar.  
8464.10.01  Máquinas de aserrar.  1 0  C  
8464.20  –  Máquinas de amolar o pulir.  
8464.20.01  Máquinas de amolar o pulir.  1 0  C  
8464.90  –  Las demás.  
8464.90.01  Para cortar.  1 0  B  
8464.90.99  Las demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1156  
Fracción  Descripción  Tasa base  Categoría  
84.65  Máquinas herramienta (incluidas las de clavar, grapar, encolar o ensam ­
blar de otro modo) para trabajar madera, corcho, hueso, caucho endure ­
cido, plástico rígido o materias duras similares.  
8465.10  –  Máquinas que efectúen distintas operaciones de mecanizado sin cambio de 
útil entre dichas operaciones.  
8465.10.01  Máquinas que efectuen distintas operaciones de mecanizado sin cam­
bio del útil entre dichas operaciones.  Ex. A  
– Las demás:  
8465.91  –  –  Máquinas de aserrar.  
8465.91.01  De cinta sinfín, de disco o alternativas.  2 0  C  
8465.91.99  Los demás.  Ex.  A  
8465.92  –  –  Máquinas de cepillar; máquinas de fresar o moldurar.  
8465.92.01  Cepilladoras desbastadoras con anchura útil inferior a 1,000 m m, 
excepto para 3 o 4 caras o para moldurar.  20 C  
8465.92.02  Canteadoras o tupíes.  Ex.  A  
8465.92.03  Máquinas para fabricar palos redondos.  Ex.  A  
8465.92.99  Las demás.  Ex.  A  
8465.93  –  –  Máquinas de amolar, lijar o pulir.  
8465.93.01  Lijadoras o pulidoras.  1 5  C  
8465.93.99  Las demás.  Ex.  A  
8465.94  –  –  Máquinas de curvar o ensamblar.  
8465.94.01  Prensas hidráulicas para contraplacados, con dos o tres column as, 
con capacidad igual o inferior a 600 t.  Ex. A  
8465.94.02  Engrapadoras.  1 5  C  
8465.94.99  Las demás.  Ex.  A  
8465.95  –  –  Máquinas de taladrar o mortajar.  
8465.95.01  Taladradoras o escopleadoras.  2 0  C  
8465.95.99  Las demás.  Ex.  A  
8465.96  –  –  Máquinas de hendir, rebanar o desenrollar.  
8465.96.01  Máquinas de hendir, rebanar o desenrollar.  Ex.  A  
8465.99  –  –  Las demás.  
8465.99.01  Tornos tubulares de 3 velocidades, con motor de 1 C.P., con ca pa­
cidad máxima de 1,000 mm, de distancia entre puntos y 360 mm, d e 
diámetro de volteo.  Ex. A  
8465.99.02  Descortezadoras de rollizos.  1 5  C  
8465.99.03  Desfibradoras o desmenuzadoras.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1157  
Fracción  Descripción  Tasa base  Categoría  
8465.99.99  Las demás.  Ex.  A  
84.66  Partes y accesorios identificables como destinados, exclusiva o principal ­
mente, a las máquinas de las partidas  84.56  a 84.65 , incluidos los porta ­
piezas y portaútiles, dispositivos de roscar de apertura automática, diviso ­
res y demás dispositivos especiales para montar en máquinas herramienta; 
portaútiles para herramientas de mano de cualquier tipo.  
8466.10  –  Portaútiles y dispositivos de roscar de apertura automática.  
8466.10.01  Reconocibles como concebidos exclusivamente para rectificadora s de 
los productos metálicos.  10 A  
8466.10.02  Mandriles o portaútiles.  1 0  B  
8466.10.03  Portatroqueles.  2 0  A  
8466.10.99  Los demás.  1 0  A  
8466.20  –  Portapiezas.  
8466.20.01  Reconocibles como concebidas exclusivamente para rectificadora s de 
productos metálicos.  10 A  
8466.20.99  Los demás.  Ex.  A  
8466.30  –  Divisores y demás dispositivos especiales para montar en máqui nas he­
rramienta.  
8466.30.01  Reconocibles como concebidas exclusivamente para rectificadora s de 
productos metálicos.  10 A  
8466.30.02  Cilindros neumáticos o hidráulicos reconocibles como concebido s 
exclusivamente para automatizar máquinas herramienta.  20 A  
8466.30.99  Los demás.  1 0  A  
– Los demás:  
8466.91  –  –  Para máquinas de la partida 84.64.  
8466.91.01  Para máquinas de la partida 84.64.  1 0  A  
8466.92  –  –  Para máquinas de la partida 84.65.  
8466.92.01  Para máquinas de la partida 84.65.  1 0  A  
8466.93  –  –  Para máquinas de las partidas 84.56 a 84.61.  
8466.93.01  Reconocibles como concebidas exclusiva o principalmente para t or­
nos. 10 A  
8466.93.02  Reconocibles como concebidas exclusivamente para rectificadora s de 
productos metálicos.  10 A  
8466.93.03  Reconocibles como concebidas exclusiva o principalmente para t ala­
dros de columna o banco con transmisión por bandas o engranados . 20 A  
8466.93.04  Cama, base, mesa, cabezal, contrapunto, arnés, cuna, carros de slizan­
tes, columna, brazo, brazo de sierra, cabezal de rueda, «carner o», 
armazón, montante, lunetas, husillo, obtenidos por fundición, s olda­
dura o forjado.  10 A  
8466.93.99  Las demás.  1 0  A  
8466.94  –  –  Para máquinas de las partidas 84.62 u 84.63.  
8466.94.01  Cama, base, mesa, columna, cuna, armazón, corona, carro desliz ante, 
flecha, bastidor, obtenidos por fundición, soldadura o forjado.  10 A  
8466.94.02  Reconocibles como concebidas exclusivamente para prensas hidrá u­
licas para comprimir chatarra, excepto lo comprendido en las fr ac­
ción 8466.94.01.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1158  
Fracción  Descripción  Tasa base  Categoría  
8466.94.99  Las demás.  1 0  A  
84.67  Herramientas neumáticas, hidráulicas o con motor incorporado que no sea 
eléctrico, de uso manual.  
– Neumáticas:  
8467.11  –  –  Rotativas (incluso de percusión).  
8467.11.01  Perforadoras por rotación y percución para roca.  2 0  C  
8467.11.99  Las demás.  Ex.  A  
8467.19  –  –  Las demás.  
8467.19.01  Perforadoras por percusión para roca.  2 0  C  
8467.19.99  Las demás.  1 0  C  
– Las demás herramientas:  
8467.81  –  –  Sierras o tronzadoras de cadena.  
8467.81.01  Sierras o tronzadoras de cadena.  1 0  A  
8467.89  –  –  Las demás.  
8467.89.01  Hidráulicas.  1 0  C  
8467.89.02  Perforadoras por rotación y percusión, excepto lo comprendido en la 
fracción 8467.89.01.  20 C  
8467.89.03  Pizones vibradores de accionamiento por motor de explosión.  2 0  C  
8467.89.99  Las demás.  Ex.  A  
– Partes:  
8467.91  –  –  De sierras o tronzadoras de cadena.  
8467.91.01  De sierras o tronzadoras de cadena.  1 0  C  
8467.92  –  –  De herramientas neumáticas.  
8467.92.01  De herramientas neumáticas.  1 0  C  
8467.99  –  –  Las demás.  
8467.99.99  Las demás.  1 0  B +  
84.68  Máquinas y aparatos para soldar, aunque puedan cortar, excepto los de la 
partida  85.15 ; máquinas y aparatos de gas para temple superficial.  
8468.10  –  Sopletes manuales.  
8468.10.01  Sopletes manuales.  2 0  C  
8468.20  –  Las demás máquinas y aparatos de gas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1159  
Fracción  Descripción  Tasa base  Categoría  
8468.20.01  Sopletes.  2 0  C  
8468.20.99  Los demás.  1 5  C  
8468.80  –  Las demás máquinas y aparatos.  
8468.80.99  Las demás máquinas y aparatos.  Ex.  A  
8468.90  –  Partes.  
8468.90.01  Partes.  1 0  C  
84.69  Máquinas de escribir, excepto las impresoras de la partida 84.71; máqui ­
nas para tratamiento o procesamiento de textos.  
– Máquinas de escribir automáticas y máquinas para tratamiento o  procesa­
miento de textos:  
8469.11  –  –  Máquinas para tratamiento o procesamiento de textos.  
8469.11.01  Máquinas para tratamiento o procesamiento de textos.  2 0  A  
8469.12  –  –  Máquinas de escribir automáticas.  
8469.12.01  Electrónicas.  2 0  A  
8469.12.99  Los demás.  2 0  A  
8469.20  –  Las demás máquinas de escribir, eléctricas.  
8469.20.01  Las demás máquinas de escribir, eléctricas.  2 0  A  
8469.30  –  Las demás máquinas de escribir, que no sean eléctricas.  
8469.30.01  Las demás máquinas de escribir, que no sean eléctricas.  2 0  C  
84.70  Máquinas de calcular y máquinas de bolsillo para registrar, reproducir y 
visualizar datos, con función de cálculo; máquinas de contabilidad, de 
franquear, expedir boletos (tiques) y máquinas similares, con dispositivo 
de cálculo incorporado; cajas registradoras.  
8470.10  –  Calculadoras electrónicas que funcionen sin fuente de energía eléctrica 
exterior y máquinas de bolsillo para registrar, reproducir y vi sualizar de 
datos, con función de cálculo.  
8470.10.01  Con dispositivo para la impresión automática de datos.  2 0  A  
8470.10.02  Programables, excepto lo comprendido en la fracción 8470.10.01 . 1 0  A  
8470.10.99  Las demás.  2 0  A  
– Las demás máquinas de calcular electrónicas:  
8470.21  –  –  Con dispositivo de impresión incorporado.  
8470.21.01  Con dispositivo de impresión incorporado.  2 0  A  
8470.29  –  –  Las demás.  
8470.29.01  No programables.  2 0  A  
8470.29.99  Las demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1160  
Fracción  Descripción  Tasa base  Categoría  
8470.30  –  Las demás máquinas de calcular.  
8470.30.99  Las demás máquinas de calcular.  1 0  A  
8470.40  –  Máquinas de contabilidad.  
8470.40.01  Máquinas de contabilidad.  1 0  A  
8470.50  –  Cajas registradoras.  
8470.50.01  Cajas registradoras.  2 0  A  
8470.90  –  Las demás.  
8470.90.01  Máquinas para franquear.  1 0  A  
8470.90.02  Máquinas emisoras de boletos y etiquetas.  1 5  A  
8470.90.99  Las demás.  1 0  A  
84.71  Máquinas automáticas para tratamiento o procesamiento de datos y sus 
unidades; lectores magnéticos u ópticos, máquinas para registro de datos 
sobre soporte en forma codificada y máquinas para tratamiento o proce ­
samiento de estos datos, no expresadasni comprendidas en otra parte.  
8471.10  –  Máquinas automáticas para tratamiento o procesamiento de datos , analó­
gicas o híbridas.  
8471.10.01  Máquinas automáticas para tratamiento o procesamiento de datos , 
analógicas o híbridas.  20 A  
8471.30  –  Máquinas automáticas para tratamiento o procesamiento de datos , digita­
les, portátiles, de peso inferior o igual a 10 kg, que estén co nstituidas, al 
menos, por una unidad central de proceso, un teclado y un visua lizador.  
8471.30.01  Máquinas automáticas para tratamiento o procesamiento de datos , 
digitales, portátiles, de peso inferior o igual a 10 kg, que es tén cons­
tituidas, al menos, por una unidad central de proceso, un tecla do y un 
visualizador.  20 A  
– Las demás máquinas automáticas para tratamiento o procesamient o de 
datos, digitales:  
8471.41  –  –  Que incluyan en la misma envoltura, al menos, una unidad centr al de 
proceso y, aunque estén combinadas, una unidad de entrada y una  de 
salida.  
8471.41.01  Que incluyan en la misma envoltura, al menos, una unidad centr al de 
proceso y, aunque estén combinadas, una unidad de entrada y una  de 
salida.  20 A  
8471.49  –  –  Las demás presentadas en forma de sistemas.  
8471.49.01  Las demás presentadas en forma de sistemas.  2 0  A  
8471.50  –  Unidades de proceso digitales, excepto las de las subpartidas 8471.41 y 
8471.49, aunque incluyan en la misma envoltura uno o dos de los  tipos 
siguientes de unidades: unidad de memoria, unidad de entrada y unidad de 
salida.  
8471.50.01  Unidades de proceso digitales, excepto las de las subpartidas 8471.41 
y 8471.49, aunque incluyan en la misma envoltura uno o dos de l os 
tipos siguientes de unidades: unidad de memoria, unidad de entr ada y 
unidad de salida.  20 A  
8471.60  –  Unidades de entrada o salida, aunque incluyan unidades de memo ria en la 
misma envoltura.  
8471.60.01  Periféricas, para efectuar operaciones bancarias, incluso con una o 
más cajas de seguridad.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1161  
Fracción  Descripción  Tasa base  Categoría  
8471.60.02  Monitores con tubo de rayo catódico en colores.  2 0  A  
8471.60.03  Impresora láser, con capacidad de reproducción superior a 20 p áginas 
por minuto.  20 A  
8471.60.04  Impresoras de barra luminosa electrónica.  2 0  A  
8471.60.05  Impresoras por inyección de tinta.  2 0  A  
8471.60.06  Impresoras por transferencia térmica.  2 0  A  
8471.60.07  Impresoras ionográficas.  2 0  A  
8471.60.08  Las demás impresoras láser.  2 0  A  
8471.60.09  Unidades combinadas de entrada/salida.  2 0  A  
8471.60.10  Monitores monocromáticos de tubo de rayos catódicos; monitores  
con pantalla plana superior a 30.5 cm (14 pulgadas); los demás mo­
nitores, excepto los comprendidos en la fracción 8471.60.02.  20 A  
8471.60.11  Monitores, distintos de los de tubos catódicos, con un campo v isual 
medido diagonalmente, inferior o igual a 30.5 cm (14 pulgadas).  20 A  
8471.60.12  Lectores ópticos (scanners) y dispositivos lectores de tinta m agnética.  2 0  A  
8471.60.13  Impresoras de matriz por punto.  2 0  A  
8471.60.99  Los demás.  2 0  A  
8471.70  –  Unidades de memoria.  
8471.70.01  Unidades de memoria.  1 0  A  
8471.80  –  Las demás unidades de máquinas automáticas para tratamiento o procesa­
miento de datos.  
8471.80.01  Reconocibles como concebidas exclusivamente para su incorporac ión 
física en máquinas automáticas de tratamiento o procesamiento d e 
datos.  10 A  
8471.80.02  Aparatos de redes de área local («LAN»).  Ex.  A  
8471.80.03  Unidades de control o adaptadores, excepto lo comprendido en l a 
fracción 8471.80.02.  10 A  
8471.80.99  Los demás.  1 0  A  
8471.90  –  Los demás.  
8471.90.99  Los demás.  1 0  A  
84.72  Las demás máquinas y aparatos de oficina (por ejemplo: copiadoras hecto ­
gráficas, mimeógrafos, máquinas de imprimir direcciones, distribuidores 
automáticos de billetes de banco, máquinas de clasificar, contar o encartu ­
char monedas, sacapuntas, perforadoras, grapadoras).  
8472.10  –  Copiadoras, incluidos los mimeógrafos.  
8472.10.01  Mimeógrafos.  1 0  B +  
8472.10.99  Los demás.  2 0  B +  
8472.20  –  Máquinas de imprimir direcciones o estampar placas de direccio nes. 
8472.20.01  Máquinas de imprimir direcciones o estampar placas de direccio nes. 2 0  C  
8472.30  –  Máquinas de clasificar, plegar, meter en sobres o colocar en f ajas, corres­
pondencia, máquinas de abrir, cerrar o precintar correspondenci a y máqui­
nas para colocar u obliterar sellos (estampillas).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1162  
Fracción  Descripción  Tasa base  Categoría  
8472.30.01  Plegadoras de papel y/o insertadoras en sobres de corresponden cia o 
documentos.  10 C  
8472.30.02  Para obliterar.  1 5  C  
8472.30.99  Las demás.  2 0  C  
8472.90  –  Los demás.  
8472.90.01  Máquinas para autenticar cheques.  1 0  C  
8472.90.02  Perforadoras accionadas por palanca, para dos perforaciones en  dis­
tancias de 7 u 8 centímetros, con peso unitario inferior o igua l a un 
kg. 20 C  
8472.90.03  Marcadores por impresión directa o mediante cinta.  2 0  C  
8472.90.04  Agendas con mecanismo selector alfabético.  2 0  C  
8472.90.05  Para perforar documentos, con letras u otros signos.  1 0  C  
8472.90.06  Separadoras o desintercaladoras de formas continuas, para proc eso de 
datos.  20 C  
8472.90.07  Cajas registradoras sin dispositivo totalizador.  2 0  C  
8472.90.08  Máquinas emisoras de boletos y etiquetas.  2 0  C  
8472.90.09  Engrapadoras o perforadoras, excepto lo comprendido en la frac ción 
8472.90.02.  20 C  
8472.90.10  Para destruir documentos.  2 0  C  
8472.90.11  Aparatos para transferir a documentos impresiones de tarjetas plásti­
cas de crédito y/o identificación.  20 C  
8472.90.12  Para contar billetes de banco, incluso con mecanismo impresor.  1 5  C  
8472.90.13  De clasificar, contar y encartuchar monedas, excepto lo compre ndido 
en la fracción 8472.90.12.  15 C  
8472.90.99  Las demás.  2 0  C  
84.73  Partes y accesorios (excepto los estuches, fundas y similares) identificables 
como destinados, exclusiva o principalmente, a las máquinas o aparatos de 
las partidas  84.69  a 84.72 . 
8473.10  –  Partes y accesorios de máquinas de la partida 84.69.  
8473.10.01  Reconocibles como concebidas exclusivamente para las máquinas de 
procesamiento de texto de la subpartida 8469.11.  10 A  
8473.10.99  Los demás.  1 0  A  
– Partes y accesorios de máquinas de la partida 84.70:  
8473.21  –  –  De máquinas de calcular electrónicas de las subpartidas 8470.1 0, 
8470.21 u 8470.29.  
8473.21.01  De máquinas de calcular electrónicas de las subpartidas 8470.1 0, 
8470.21 u 8470.29.  10 A  
8473.29  –  –  Los demás.  
8473.29.99  Los demás.  1 0  A  
8473.30  –  Partes y accesorios de máquinas de la partida 84.71.  
8473.30.01  Reconocibles como concebidas exclusivamente para máquinas y ap a­
ratos de la partida 84.71, excepto circuitos modulares constitu idos 
por componentes eléctricos y/o electrónicos sobre tablilla aisl ante con 
circuito impreso.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1163  
Fracción  Descripción  Tasa base  Categoría  
8473.30.02  Circuitos modulares.  Ex.  A  
8473.30.03  Partes especificadas en la Nota aclaratoria 3 del Capítulo 84,  reco­
nocibles como concebidas exclusivamente para las impresoras de la 
subpartida 8471.60, excepto lo comprendido en la fracción 
8473.30.02.  Ex. A  
8473.30.04  Partes y accesorios, incluso las placas frontales y los dispos itivos de 
ajuste o seguridad, reconocibles como concebidas exclusivamente  
para circuitos modulares.  Ex. A  
8473.30.99  Los demás.  Ex.  A  
8473.40  –  Partes y accesorios de máquinas de la partida 84.72.  
8473.40.01  Placas y contraplacas metálicas sin estampar, para máquinas de  im­
primir direcciones.  15 C  
8473.40.99  Los demás.  1 0  C  
8473.50  –  Partes y accesorios que puedan utilizarse indistintamente con máquinas o 
aparatos de varias de las partidas 84.69 a 84.72.  
8473.50.01  Circuitos modulares.  Ex.  A  
8473.50.02  Partes y accesorios, incluso las placas frontales y los dispos itivos de 
ajuste o seguridad, reconocibles como concebidas exclusivamente  
para circuitos modulares.  Ex. A  
8473.50.99  Los demás.  1 0  A  
84.74  Máquinas y aparatos de clasificar, cribar, separar, lavar, quebrantar, tri ­
turar, pulverizar, mezclar, amasar o sobar, tierra, piedra u otra materia 
mineral sólida (incluidos el polvo y la pasta); máquinas de aglomerar, 
formar o moldear combustibles minerales sólidos, pastas cerámicas, cemen ­
to, yeso o demás materias minerales en polvo o pasta; máquinas de hacer 
moldes de arena para fundición.  
8474.10  –  Máquinas y aparatos de clasificar, cribar, separar o lavar.  
8474.10.01  Clasificadoras de tamiz, de minerales tipo espiral o tipo rast rillo.  2 0  C  
8474.10.02  Separadoras por flotación, concebidas exclusivamente para labo rato­
rio. 10 C  
8474.10.99  Los demás.  Ex.  A  
8474.20  –  Máquinas y aparatos de quebrantar, triturar o pulverizar.  
8474.20.01  Quebrantadores y trituradores de dos o más cilindros.  2 0  C  
8474.20.02  Quebrantadores de mandíbulas y trituradores de muelas.  2 0  C  
8474.20.03  Trituradores de navajas.  2 0  C  
8474.20.04  Trituradores (molinos) de bolas o de barras.  1 5  C  
8474.20.05  Quebrantadores giratorios de conos, con diámetro de tazón infe rior o 
igual a 1,200 mm.  20 C  
8474.20.06  Trituradores de martillos, de percusión o de choque.  2 0  C  
8474.20.07  Quebrantadores giratorios de conos, con diámetro de tazón supe rior a 
1,200 mm.  10 B  
8474.20.08  Pulverizadora de carbón, para el sistema de inyección en un al to 
horno.  Ex. A  
8474.20.99  Los demás.  1 5  C  
– Máquinas y aparatos de mezclar, amasar o sobar:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1164  
Fracción  Descripción  Tasa base  Categoría  
8474.31  –  –  Hormigoneras y aparatos de amasar mortero.  
8474.31.01  Hormigoneras y aparatos para amasar mortero.  2 0  C  
8474.32  –  –  Máquinas de mezclar materia mineral con asfalto.  
8474.32.01  Máquinas para mezclar materias mineral con asfalto.  1 0  C  
8474.39  –  –  Los demás.  
8474.39.01  Mezcladoras de arenas para núcleos de fundición.  1 5  C  
8474.39.02  Mezcladoras en seco para la fabricación de electródos.  1 0  C  
8474.39.99  Los demás.  Ex.  A  
8474.80  –  Las demás máquinas y aparatos.  
8474.80.01  Prensas de accionamiento manual.  2 0  C  
8474.80.02  Para formación o endurecimiento de moldes de arena para fundic ión, 
excepto lo comprendido en la fracción 8474.80.10.  10 B  
8474.80.03  Máquinas para moldear tubos de asbesto cemento, de accionamien to 
neumático, provistas de dos bombas con sus grupos automáticos d e 
control y unión de torneado con tres aspiradoras centrífugas.  10 C  
8474.80.04  Para la obtención de elementos prefabricados para construcción , de 
cemento o concreto.  20 C  
8474.80.05  Línea continua para la fabricación de losetas o baldosas, de p asta 
cerámica, con capacidad de producción superior a 415 m  2 por hora, 
incluyendo al menos los siguientes elementos: molino continuo, 
horno continuo y moldeadora por prensado, con o sin atomizador.  Ex. A  
8474.80.06  Tornos de alfarería o de cerámica.  1 0  C  
8474.80.07  Por extrusión, para construir guarniciones de banquetas con as falto o 
concreto.  10 C  
8474.80.08  Máquinas para fabricar ladrillos, baldosas, azulejos u otros e lementos 
análogos, de pasta cerámica, excepto lo comprendido en la fracc ión 
8474.80.01 y 05.  15 C  
8474.80.09  Para moldeo de piezas de vajilla, excepto lo comprendido en la  
fracción 8474.80.06.  10 C  
8474.80.10  Línea de producción para la fabricación de corazones de arena reco­
nocible como concebida para la fabricación de monobloques y cab e­
zas de motor, incluyendo al menos: dosificador, extractor y tan que. Ex. A  
8474.80.99  Los demás.  Ex.  A  
8474.90  –  Partes.  
8474.90.01  Para quebrantadoras, cribas, trituradoras (molinos) o pulveriz adoras.  1 0  C  
8474.90.02  Mecanismos para celda de flotación (rotor y estator).  1 0  C  
8474.90.99  Los demás.  1 0  B  
84.75  Máquinas para montar lámparas, tubos o válvulas eléctricos o electrónicos 
o lámparas de destello, que tengan envoltura de vidrio; máquinas para 
fabricar o trabajar en caliente el vidrio o sus manufacturas.  
8475.10  –  Máquinas para montar lámparas, tubos o válvulas eléctricos o e lectrónicos 
o lámparas de destello, que tengan envoltura de vidrio.  
8475.10.01  Máquinas para montar lámparas, tubos o válvulas eléctricas o e lec­
trónicas o lámparas de destello, que tengan una envoltura de vi drio. 10 A  
– Máquinas para fabricar o trabajar en caliente el vidrio o sus manufacturas:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1165  
Fracción  Descripción  Tasa base  Categoría  
8475.21  –  –  Máquinas para fabricar fibras ópticas y sus esbozos.  
8475.21.01  Máquinas para fabricar fibras ópticas y sus esbozos.  1 0  A  
8475.29  –  –  Las demás.  
8475.29.01  Para moldear por soplado o prensado, excepto para fabricar amp ollas 
para lámparas incandescentes.  20 C  
8475.29.99  Los demás.  1 0  C  
8475.90  –  Partes.  
8475.90.01  Partes.  1 0  C  
84.76  Máquinas automáticas para la venta de productos (por ejemplo: sellos 
(estampillas), cigarrillos, alimentos, bebidas), incluidas las máquinas 
para cambiar moneda.  
– Máquinas automáticas para venta de bebidas:  
8476.21  –  –  Con dispositivo de calentamiento o refrigeración, incorporado.  
8476.21.01  Con dispositivo de calentamiento o refrigeración, incorporado.  2 0  C  
8476.29  –  –  Las demás.  
8476.29.99  Las demás.  2 0  C  
– Las demás:  
8476.81  –  –  Con dispositivo de calentamiento o refrigeración, incorporado.  
8476.81.01  Con dispositivo de calentamiento o refrigeración, incorporado.  2 0  C  
8476.89  –  –  Las demás.  
8476.89.99  Las demás.  2 0  C  
8476.90  –  Partes.  
8476.90.01  Mecanismos seleccionadores o distribuidores.  2 0  C  
8476.90.99  Los demás.  2 0  C  
84.77  Máquinas y aparatos para trabajar caucho o plástico o para fabricar 
productos de estas materias, no expresados ni comprendidos en otra parte 
de este Capítulo.  
8477.10  –  Máquinas de moldear por inyección.  
8477.10.01  Para materias termoplásticas, con capacidad de inyección hasta  de 
5 kg.  Ex. A  
8477.10.99  Los demás.  Ex.  A  
8477.20  –  Extrusoras.  
8477.20.01  De un husillo, para materias termoplásticas o de elastómeros g ranu­
lados.  20 C  
8477.20.02  De husillos gemelos, con capacidad de proceso igual o superior  a  
10.4 t/hr.  Ex. A  
8477.20.99  Los demás.  Ex.  A  
8477.30  –  Máquinas de moldear por soplado.  
8477.30.01  Máquinas de moldear por soplado.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1166  
Fracción  Descripción  Tasa base  Categoría  
8477.40  –  Máquinas de moldear en vacío y demás máquinas para termoformad o. 
8477.40.01  Máquinas para moldear en vacío y demás máquinas para termofor­
mado.  Ex. A  
– Las demás máquinas y aparatos para moldear o formar:  
8477.51  –  –  Para moldear o recauchutar neumáticos (llantas neumáticas) o m oldear o 
formar cámaras para neumáticos.  
8477.51.01  Para moldear o recauchutar neumáticos (llantas) o moldear o fo rmar 
cámaras para neumáticos.  Ex. A  
8477.59  –  –  Los demás.  
8477.59.99  Los demás.  Ex.  A  
8477.80  –  Las demás máquinas y aparatos.  
8477.80.01  Para granular, moler o triturar, cortadoras o troqueladoras.  1 5  B  
8477.80.02  Molinos compactadores o densificadores para películas o fibras  de 
materiales termoplásticos.  15 C  
8477.80.03  Batidoras, molinos mezcladores; pigmentadoras en seco para mat e­
riales plásticos granulados.  15 C  
8477.80.04  Máquinas que realicen dos o más operaciones citadas en las fra cciones 
8477.10.01, 8477.20.01, 8477.30.01, 8477.40.01, 8477.80.01 y 03 . Ex. A  
8477.80.05  Para pintar o unir materiales moldeables o plásticos.  1 0  C  
8477.80.06  Sistemas automatizados para fabricar discos compactos («Compac t 
Disks»), que realicen las siguientes funciones: moldeo por inye cción, 
aluminizado, laqueado, control de calidad e impresión del disco . Ex. A  
8477.80.99  Los demás.  1 0  B  
8477.90  –  Partes.  
8477.90.01  Base, cama, platinas, cilindro de bloqueo, «carnero» e inyecto res, 
obtenidos por fundición, por soldadura o por forjado.  10 C  
8477.90.02  Tornillos de inyección.  1 0  C  
8477.90.03  Ensambles hidráulicos que incorpore más de uno de los siguient es 
componentes: múltiple, válvulas, bomba, y enfriador de aceite.  10 C  
8477.90.99  Las demás.  1 0  A  
84.78  Máquinas y aparatos para preparar o elaborar tabaco, no expresados ni 
comprendidos en otra parte de este Capítulo.  
8478.10  –  Máquinas y aparatos.  
8478.10.01  Para colocar filtros o boquillas a los cigarrillos.  1 5  A  
8478.10.02  Automáticas para elaborar cigarrillos, incluso combinadas con ali­
mentadoras de tabaco.  15 A  
8478.10.03  Conjuntos de dispositivos para aumentar la eficiencia de las m áqui­
nas para empaquetar cigarrillos.  15 A  
8478.10.04  Llenadores automáticos de bandejas, para máquinas de fabricar ciga­
rrillos.  15 A  
8478.10.99  Los demás.  1 0  A  
8478.90  –  Partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1167  
Fracción  Descripción  Tasa base  Categoría  
8478.90.01  Partes.  1 0  A  
84.79  Máquinas y aparatos mecánicos con función propia, no expresados ni 
comprendidos en otra parte de este Capítulo.  
8479.10  –  Máquinas y aparatos para obras públicas, la construcción o tra bajos aná­
logos.  
8479.10.01  Distribuidoras vibradoras de concreto.  2 0  C  
8479.10.02  Barredoras magnéticas para pisos.  Ex.  A  
8479.10.03  Esparcidoras de asfalto remolcables, provistas de dispositivo calen­
tador.  20 C  
8479.10.04  Esparcidoras de asfalto autopropulsadas, incluso con equipo fu ndidor 
de asfalto.  15 C  
8479.10.05  Esparcidoras de concreto.  1 5  C  
8479.10.06  Esparcidoras de asfalto o de grava, excepto lo comprendido en las 
fracciones 8479.10.03, 04 y 07.  10 C  
8479.10.07  Esparcidoras de asfalto remolcables, excepto lo comprendido en  la 
fracción 8479.10.03.  15 C  
8479.10.08  Barredoras, excepto lo comprendido en la fracción 8479.10.02.  Ex.  A  
8479.10.99  Los demás.  Ex.  A  
8479.20  –  Máquinas y aparatos para extracción o preparación de aceites o  grasas, 
animales o vegetales fijos.  
8479.20.01  Máquinas y aparatos para extracción o preparación de aceites o  
grasas, animales o vegetales fijos.  Ex. A  
8479.30  –  Prensas para fabricar tableros de partículas, fibra de madera u otras ma­
terias leñosas y demás máquinas y aparatos para trabajar madera  o corcho.  
8479.30.01  Clasificadoras vibratorias, de viruta o astillas de madera o m ateriales 
fibrosos, granulosos, en forma de copos u hojuelas, de peso esp ecí­
fico similar al de la madera.  20 C  
8479.30.02  Esparcidoras dosificadoras, concebidas exclusivamente para la fabri­
cación de tableros a base de astillas de madera aglomeradas.  20 C  
8479.30.99  Los demás.  Ex.  A  
8479.40  –  Máquinas de cordelería o cablería.  
8479.40.01  Para torcer hilos metálicos aislados o sin aislar; revestidora s de 
alambre o cable.  Ex. A  
8479.40.99  Los demás.  Ex.  A  
8479.50  –  Robotes industriales, no expresados ni comprendidos en otra pa rte. 
8479.50.01  Robotes industriales, no expresados ni comprendidos en otra pa rte. Ex.  A  
8479.60  –  Aparatos de evaporación para refrigerar el aire.  
8479.60.01  Aparatos de evaporación para refrigerar el aire.  1 0  C  
– Las demás máquinas y aparatos:  
8479.81  –  –  Para trabajar metal, incluidas las bobinadoras de hilos eléctr icos. 
8479.81.01  Para el decapado de metales por inmersión.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1168  
Fracción  Descripción  Tasa base  Categoría  
8479.81.02  Toneles giratorios para el decapado, limpieza, pulido o abrill antado 
de piezas metálicas.  20 C  
8479.81.03  Máquinas de control numérico, para galvanizado continuo por in mer­
sión, con velocidad superior a 300 pies por minuto, incluso cua ndo 
formen un sólo cuerpo con hornos de atmósfera controlada y enfr ia­
dores por chorros de agua.  Ex. A  
8479.81.04  Para limpieza, pulido o abrillantado de piezas metálicas con a brasi­
vos en circulación, excepto lo comprendido en la fracción 
8479.81.02.  20 C  
8479.81.05  Enrolladoras de alambres, cables o tubos flexibles, excepto lo  com­
prendido en la fracción 8479.81.08.  15 C  
8479.81.06  Máquinas para la elaboración y acabado de matrices («estampado ­
res»), utilizados en el proceso de fabricación de discos compac tos 
(«Compact Disks»).  Ex. A  
8479.81.07  Para galvanizar, estañar o recubrir metales, excepto lo compre ndido 
en la fracciones 8479.81.03 y 09.  20 C  
8479.81.08  Enrolladoras de alambre de acero.  Ex.  A  
8479.81.09  Líneas continuas para galvanizar alambre de acero, por inmersi ón. Ex.  A  
8479.81.99  Los demás.  Ex.  A  
8479.82  –  –  Para mezclar, amasar o sobar, quebrantar, triturar, pulverizar , cribar, 
tamizar, homogeneizar, emulsionar o agitar.  
8479.82.01  Mezcladoras, de aspas horizontales, provistas de dispositivos de tor­
nillo de Arquímides para descarga continua.  10 C  
8479.82.02  Cubas u otros recipientes provistos de agitadores, incluso con  siste­
mas de vacío o vidriados interiormente, excepto lo comprendido en 
la fracción 8479.82.01.  20 C  
8479.82.04  Agitador-mezclador de hélice.  2 0  C  
8479.82.05  Mezcladores de polvo, tipo «V» o «CONOS» opuestos; licuadora 
con capacidad igual o superior a 10 l.  Ex. A  
8479.82.99  Los demás.  Ex.  A  
8479.89  –  –  Los demás.  
8479.89.01  Para capsular, enrollar, conformar y/o moldear o desmoldear, i ncluso 
si llenan, cubren, cortan, troquelan, dosifican o empacan, reco noci­
bles como concebidas exclusiva o principalmente para la industr ia 
farmacéutica.  Ex. A  
8479.89.02  Distribuidores, dosificadores o microdosificadores.  Ex.  A  
8479.89.03  Separadores o clasificadores de materiales o partes ferrosas, a base de 
dispositivos magnéticos o electromagnéticos.  20 C  
8479.89.04  Aparatos para la generación de una corriente controlada de air e 
(«cortinas de aire») para impedir la entrada de insectos, polvo  y  
mantener la temperatura de un recinto.  20 C  
8479.89.05  Humectadores o deshumectadores de aire.  2 0  C  
8479.89.06  Aparatos neumáticos o hidráulicos para automatizar máquinas, a pa­
ratos o artefactos mecánicos.  20 C  
8479.89.07  Para fabricar cierres relámpago.  2 0  C  
8479.89.08  Frenos de motor.  2 0  C  
8479.89.09  Limpiaparabrisas.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1169  
Fracción  Descripción  Tasa base  Categoría  
8479.89.10  Acumuladores hidráulicos.  2 0  C  
8479.89.11  Máquinas para moldear polos, colocar sello asfáltico, formar c uerpo 
de tubos, formar fondo de tubos o ensambladoras, concebidas exc lu­
sivamente para la producción de pilas eléctricas secas.  10 C  
8479.89.12  Sulfonadores de trióxido de azufre.  2 0  C  
8479.89.13  Vibradores electromagnéticos, incluso con alimentador.  2 0  C  
8479.89.14  Reactores o convertidores catalíticos tubulares.  2 0  C  
8479.89.15  Bocinas de accionamiento neumático.  1 5  C  
8479.89.16  Rampas ajustables de accionamiento manual.  2 0  C  
8479.89.17  Aspiradoras, enceradoras o pulidoras de pisos, con peso superi or a 
20 kg, para uso industrial.  20 C  
8479.89.18  Dispositivos electrohidráulicos, para aumentar la capacidad de  frenaje 
en los motores de vehículos automóviles.  15 C  
8479.89.19  Deshumectadores, con sistema de refrigeración incorporado, par a 
condensar la humedad atmosférica.  20 C  
8479.89.20  Colectores de monedas y/o contraseñas, con torniquete, aun con  
dispositivo contador.  20 C  
8479.89.21  Prensas hidráulicas para algodón.  2 0  C  
8479.89.22  Para desmontar llantas.  2 0  C  
8479.89.23  Equipos para la obtención de metil ter butil éter por síntesis . Ex.  A  
8479.89.24  Máquinas para la fabricación de árboles y guirnaldas navideñas . Ex.  A  
8479.89.25  Compactadores de basura.  2 0  C  
8479.89.99  Los demás.  Ex.  A  
8479.90  –  Partes.  
8479.90.01  Reconocibles como concebidas exclusivamente para recolectores ci­
clón o de manga para polvo.  10 C  
8479.90.02  Rodillos acanalados de acero.  1 0  C  
8479.90.04  Gabinetes o cubiertas, reconocibles como concebidas exclusivam ente 
para lo comprendido en la fracción 8479.89.25.  10 C  
8479.90.05  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8479.82.02.  10 C  
8479.90.06  Reconocibles como concebidas exclusivamente para prensas.  1 0  C  
8479.90.07  Ensambles de depósitos reconocibles como concebidos exclusiva­
mente para lo comprendido en la fracción 8479.89.25 que incorpo ren 
más de uno de los siguientes componentes: panel lateral, inferi or o 
frontal, o correderas laterales.  10 C  
8479.90.08  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8479.89.11.  10 C  
8479.90.09  Reconocibles como concebidas exclusivamente para microdosifica do­
res y lo comprendido en la fracción 8479.89.01.  10 C  
8479.90.10  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8479.89.05.  10 C  
8479.90.11  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8479.89.18.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1170  
Fracción  Descripción  Tasa base  Categoría  
8479.90.12  Reconocibles como concebidas exclusivamente para máquinas, apa ­
ratos o artefactos para la fabricación de cepillos, brochas o p inceles.  10 C  
8479.90.13  Reconocibles como concebidas exclusivamente para máquinas, apa ­
ratos o artefactos para la industria de aceites, jabones o gras as ali­
menticias.  10 C  
8479.90.14  Reconocibles como concebidas exclusivamente para máquinas, apa ­
ratos o artefactos para el tratamiento de metales.  10 C  
8479.90.15  Ensambles de «carnero» que contengan su carcaza o cubierta, re co­
nocibles como concebidos exclusivamente para lo comprendido en la 
fracción 8479.89.25.  10 C  
8479.90.16  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8479.89.17.  10 C  
8479.90.17  Ensambles de bastidor que incorporen más de uno de los siguien tes 
componentes: placa de base, estructura lateral, tornillos sinfí n, placa 
frontal, reconocibles como concebidos exclusivamente para lo co m­
prendido en la fracción 8479.89.25.  10 C  
8479.90.99  Los demás.  1 0  A  
84.80  Cajas de fundición; placas de fondo para moldes; modelos para moldes; 
moldes para metal (excepto las lingoteras), carburos metálicos, vidrio, 
materia mineral, caucho o plástico.  
8480.10  –  Cajas de fundición.  
8480.10.01  Cajas de fundición.  2 0  C  
8480.20  –  Placas de fondo para moldes.  
8480.20.01  Placas de fondo para moldes.  1 5  C  
8480.30  –  Modelos para moldes.  
8480.30.01  De materias plásticas artificiales, éteres y ésteres de la cel ulosa, y 
resinas artificiales.  15 C  
8480.30.02  De pasta de papel, de papel de cartón o de guata de celulosa.  1 0  C  
8480.30.99  Los demás.  1 5  C  
– Moldes para metales o carburos metálicos:  
8480.41  –  –  Para el moldeo por inyección o compresión.  
8480.41.01  Moldes o sus partes, utilizados en la fundición de partes y pi ezas de 
vehículos automóviles.  15 C  
8480.41.99  Los demás.  1 5  C  
8480.49  –  –  Los demás.  
8480.49.01  De acero, cilíndricos, para máquinas centrífugas de moldeo.  1 0  C  
8480.49.99  Los demás.  1 5  C  
8480.50  –  Moldes para vidrio.  
8480.50.01  Moldes, patrones o sus partes, de metales comunes o sus aleaci ones 
para proceso de prensado y/o soplado del vidrio.  20 C  
8480.50.02  Reconocibles como concebidas exclusivamente para moldear por 
fuerza centrífuga el embudo de los bulbos para cinescopios.  10 C  
8480.50.99  Los demás.  1 5  C  
8480.60  –  Moldes para materia mineral.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1171  
Fracción  Descripción  Tasa base  Categoría  
8480.60.01  Moldes o formas de acero o aluminio, así como las partes de lo s 
mismos para el vaciado o colado en la industria de la construcc ión. 20 C  
8480.60.99  Los demás.  1 5  C  
– Moldes para caucho o plástico:  
8480.71  –  –  Para moldeo por inyección o compresión.  
8480.71.01  De metales comunes o sus aleaciones, para procesos de inyecció n de 
materias plásticas artificiales, con dimensiones máximas de 700  mm 
de alto, 600 mm de ancho, 700 mm de espesor y con un peso má­
ximo de 2,000 kg para ser utilizados en máquinas inyectoras de hasta 
350 t de fuerza de cierre (moldes activos).  15 C  
8480.71.02  Moldes para formar el dibujo de los pisos en las llantas de ca ucho, 
insertables en los moldes de vulcanización.  10 C  
8480.71.99  Los demás.  1 5  C  
8480.79  –  –  Los demás.  
8480.79.01  De acero, cilíndricos, para máquinas centrífugas de moldeo.  1 0  C  
8480.79.02  Para la vulcanización de llantas, cámaras, planchas o tacones de 
caucho.  10 C  
8480.79.03  De cobre, para máquinas para moldeo por proceso continuo.  1 0  C  
8480.79.04  De metales comunes o sus aleaciones, para procesos de extrusió n- 
soplado de resinas termoplásticas destinadas a la fabricación d e re­
cipientes (moldes activos).  15 C  
8480.79.99  Los demás.  1 5  C  
84.81  Artículos de grifería y órganos similares para tuberías, calderas, depósitos, 
cubas o continentes similares, incluidas las válvulas reductoras de presión 
y las válvulas termostáticas.  
8481.10  –  Válvulas reductoras de presión.  
8481.10.01  De diafragma, con regulación manual.  1 5  C  
8481.10.02  Para gas, con elemento manométrico (tubo, fuelle, diafragma o cáp­
sula), incorporado.  15 C  
8481.10.99  Los demás.  1 5  C  
8481.20  –  Válvulas para transmisiones oleohidráulicas o neumáticas.  
8481.20.01  De compuerta.  1 5  C  
8481.20.02  De cobre, bronce, latón o aluminio sin recubrimiento en su sup erfi­
cie. 15 C  
8481.20.03  De funcionamiento automático por medio de actuador.  1 5  C  
8481.20.04  De hierro o de acero, excepto lo comprendido en la fracción 
8481.20.01.  15 C  
8481.20.05  Sencillas o en tándem, con diámetro interior igual o superior a 
25 mm, sin exceder de 70 mm y con resistencia a la presión supe rior 
a 17 kg/cm  2 , para usarse en aparatos para soldar o cortar a gas.  10 C  
8481.20.06  Neumáticas de accionamiento manual por palanca.  1 5  C  
8481.20.07  Tipo globo o tipo ángulo, de acero y/o hierro fundido, bridada s o 
roscadas, con diámetro de conexión hasta 152.4 mm inclusive, pa ra 
amoniaco y/o gases halogenados, reconocibles como concebidas ex ­
clusivamente para servicio de refrigeración.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1172  
Fracción  Descripción  Tasa base  Categoría  
8481.20.08  De inyección, de cabezas de cilindros accionadas por bulbos, r eco­
nocibles como concebidas exclusivamente para compresores de re­
frigeración para uso industrial.  10 C  
8481.20.09  Válvulas gobernadoras del compresor, para control de presión d e 
aire, de uso automotriz.  15 C  
8481.20.10  Tipo globo o tipo ángulo, de bronce o latón con diámetro de co ne­
xión hasta 76.2 mm para gases halogenados, reconocibles como co n­
cebidas exclusivamente para servicios de refrigeración.  15 C  
8481.20.11  Camisas deslizables, reconocibles como concebidas exclusivamen te 
para controles superficiales de pozos petroleros.  10 C  
8481.20.12  Conjunto de válvulas (árboles de Navidad) (o de Noel) reconoci bles 
para la industria petrolera.  15 C  
8481.20.99  Los demás.  1 5  C  
8481.30  –  Válvulas de retención.  
8481.30.01  De retención de aire en neumáticos y cámaras de aire.  1 5  C  
8481.30.02  Trampas de vapor.  1 5  C  
8481.30.03  Reconocibles como concebidas exclusivamente para el funciona­
miento de máquinas, aparatos o artefactos mecánicos para sistem as 
hidráulicos de aceite en circuitos cerrados.  10 C  
8481.30.04  Válvulas de retención, que operen automáticamente, excepto lo com­
prendido en las fracciones 8481.30.02 y 03.  15 C  
8481.30.99  Los demás.  1 5  C  
8481.40  –  Válvulas de alivio o seguridad.  
8481.40.01  Dispositivos térmicos de seguridad, de corte, para control de anhí­
drido carbónico, en aparatos de uso doméstico o industriales, d e 
combustible gaseoso.  10 C  
8481.40.02  Reconocibles para naves aéreas.  1 0  A  
8481.40.03  Automáticas o semiautomáticas, reconocibles como concebidas ex ­
clusivamente para calentadores no eléctricos.  15 C  
8481.40.04  De seguridad, y contra escape de gas, de uso doméstico, except o lo 
comprendido en la fracción 8481.40.03.  15 C  
8481.40.99  Los demás.  1 5  C  
8481.80  –  Los demás artículos de grifería y órganos similares.  
8481.80.01  De bronce, reconocibles como concebidas exclusivamente para la bo­
ratorio.  15 C  
8481.80.02  Grifería sanitaria de uso doméstico.  1 5  C  
8481.80.03  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8481.80.04  Válvulas de compuerta, excepto lo comprendido en la fracción 
8481.80.24.  15 C  
8481.80.05  Bocas o válvulas regulables para riego agrícola o de jardín (« hidran­
tes») con diámetro igual o inferior a 203.2 mm.  15 C  
8481.80.06  De comando, reconocibles como concebidas exclusivamente para 
automatizar el funcionamiento de máquinas, aparatos o artefacto s 
mecánicos, con diámetro de conexión hasta de 19.05 mm (3/4 de 
pulgada) y presión de trabajo hasta 35.15 kg/cm  2 (500 PSI).  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1173  
Fracción  Descripción  Tasa base  Categoría  
8481.80.07  Boquillas o espreas para aspersión.  1 5  C  
8481.80.08  Reconocibles como concebidas exclusivamente para contadores vo ­
lumétricos automáticos para medir cerveza.  10 C  
8481.80.09  Reconocibles para naves aéreas.  1 0  C  
8481.80.10  De asiento, de tres o mas vías, cuya sección giratoria de la v ía sea a 
través de accionamiento manual por palanca.  15 C  
8481.80.11  Operadas por electroimán, para máquinas de lavar ropa o vajill a. 1 5  C  
8481.80.12  Operadas con electroimán, reconocibles como concebidas exclusi va­
mente para refrigeración.  15 C  
8481.80.13  Válvulas de expansión, termostáticas y automáticas, reconocibl es 
como concebidas exclusivamente para refrigeración y aire acondi cio­
nado.  15 C  
8481.80.14  Automáticas o semiautomáticas, reconocibles como concebidas ex ­
clusivamente para calentadores no eléctricos.  15 C  
8481.80.15  Reconocibles como concebidas exclusivamente para el funciona­
miento de máquinas, aparatos o artefactos mecánicos para sistem as 
hidráulicos de aceite en circuitos cerrados.  10 C  
8481.80.16  De comando, reconocibles como concebidas exclusivamente para 
automatizar el funcionamiento de máquinas, aparatos o artefacto s 
mecánicos, con diámetro de conexión superior a 19.05 mm (3/4 de  
pulgada) y presión de trabajo superior a 35.15 kg/cm  2 (500PSI).  10 C  
8481.80.17  De acero inoxidable, con vástago, reconocibles como concebidas  
exclusivamente para máquinas llenadoras de botellas.  10 C  
8481.80.18  De hierro o acero con resistencia a la presión superior a 18 k g/cm  2 , 
excepto lo comprendido en la fracción 8481.80.04.  15 C  
8481.80.19  De metal común, cromados, niquelados o con otro recubrimiento,  
excepto lo comprendido en las fracciones 8481.80.01 y 02.  15 C  
8481.80.20  De hierro o acero, con resistencia a la presión inferior o igu al a 
18 kg/cm  2 , excepto lo comprendido en la fracción 8481.80.04.  10 C  
8481.80.21  De cobre, bronce, latón o aluminio, sin recubrimiento en su su perfi­
cie, excepto lo comprendido en la fracción 8481.80.02.  15 C  
8481.80.22  Válvulas de funcionamiento automático por medio de actuador, e x­
cepto lo comprendido en las fracciones 8481.80.06 ,15 y 24.  15 C  
8481.80.23  De control hidráulico, excepto lo comprendido en la fracción 
8481.80.15.  10 C  
8481.80.24  Válvulas de funcionamiento automático por medio de actuador, d e 
apertura controlada, de cuchilla, bola o globo.  Ex. A  
8481.80.99  Los demás.  1 5  C  
8481.90  –  Partes.  
8481.90.01  Reconocibles como concebidas exclusivamente para trampas de va ­
por. 15 A  
8481.90.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 A  
8481.90.03  Termocuplas o dispositivos electromagnéticos, reconocibles com o 
concebidos exclusivamente para lo comprendido en la fracción 
8481.40.04.  10 A  
8481.90.04  Reconocibles como concebidas exclusivamente para grifería sani taria 
de uso doméstico.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1174  
Fracción  Descripción  Tasa base  Categoría  
8481.90.99  Los demás.  1 0  A  
84.82  Rodamientos de bolas, de rodillos o de agujas.  
8482.10  –  Rodamientos de bolas.  
8482.10.01  Cuyos primero cuatro dígitos del número de serie sean 62.07 o 6208, 
de diámetro interior superior o igual a 35 mm, pero inferior o igual a 
40 mm, o bien 6305, 63.06 o 6307, de diámetro interior superior  o  
igual a 25 mm, pero inferior o igual a 35 mm; rodamientos con 
número de serie G-8 85.08 (456991); rodamientos equivalentes a 
los comprendidos en esta fracción, según las normas internacion ales 
ABMA o ISO15, incluyendo los que contengan números y/o letras 
posteriores a los dígitos indicados.  15 C  
8482.10.02  En fila sencilla con diámetro interior igual o superior a 12.7  mm, sin 
exceder de 56 mm y diámetro exterior igual o superior a 30 mm, sin 
exceder de 100 mm, con superficie exterior convexa, excepto los  de 
centro de eje cuadrado o hexagonal.  15 C  
8482.10.03  Reconocibles para naves aéreas.  1 0  C  
8482.10.04  Collarines o rodamientos axiales para embrague, con diámetro i nte­
rior inferior o igual a 70 mm.  15 B  
8482.10.05  En fila sencilla, con diámetro interior superior o igual a 56 mm, pero 
inferior o igual a 76.2 mm, diámetro exterior superior o igual a 
100 mm, pero inferior o igual a 140 mm, y superficie esférica o  
cilíndrica, excepto los de centro de eje cuadrado o hexagonal.  10 C  
8482.10.99  Los demás.  1 0  A  
8482.20  –  Rodamientos de rodillos cónicos, incluidos los ensamblados de conos y 
rodillos cónicos.  
8482.20.01  Ensambles de conos y rodillos cónicos con números de serie: 15 101, 
331274, L 44643, L 44649, L 68149, M 12649, LM 11749, LM 
11949, LM 12749, LM 29748, LM 29749, LM 48548, LM 6 70.48 o 
LM 501349; rodamientos con los siguientes códigos (SET): 
LM11749/710 (SET 1), LM 11949/910 (SET 2), M 12649/610 
(SET 3), L 44649/610 (SET 4), LM 48548/510 (SET 5), LM 
67048/010 (SET 6), L 45449/410 (SET 8), LM 12749/710 (SET 
12), L 68149/110 (SET 13), L 44643/610 (SET 14), LM 12749/ 
711 (SET 16), L 68149/111 (SET 17) o 15106/1 52.45 (SET 51); 
ensambles y rodamientos equivalentes a los comprendidos en esta  
fracción, según las Normas Internacionales ANSI-ABMA Standard 
19.1, ANSI-ABMA Standard 19.2 o ISO 355, incluyendo los que 
contengan números y/o letras posteriores a los números de serie  y  
códigos indicados.  15 C  
8482.20.02  Reconocibles para naves aéreas.  1 0  C  
8482.20.03  Ensambles de conos y rodillos cónicos con números de serie: 38 7 A, 
HM 803146, HM 803149, HM 88542, JL 26749, JL 6 93.49 o L 
45449; rodamientos con los siguientes códigos (SET): JL 69349/3 10 
(SET 11), LM 501349/310 (SET 45), JL 26749F/710 (SET 46), LM 
29748/710 (SET 56), 387A/382S (SET 75), HM 88542/510 (SET 81) 
o HM 803149/110 (SET 83); ensambles y rodamientos equivalentes 
a los comprendidos en esta fracción, según las Normas Internaci o­
nales ANSI-ABMA Standard 19.1, ANSI-ABMA Standard 19.2 o 
ISO 355, incluyendo los que contengan números y/o letras poster io­
res a los números de serie y códigos indicados.  10 C  
8482.20.99  Los demás.  1 0  C  
8482.30  –  Rodamientos de rodillos en forma de tonel.  
8482.30.01  Rodamientos de rodillos en forma de tonel.  Ex.  A  
8482.40  –  Rodamientos de agujas.  
8482.40.01  Rodamientos de agujas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1175  
Fracción  Descripción  Tasa base  Categoría  
8482.50  –  Rodamientos de rodillos cilíndricos.  
8482.50.01  Rodamientos de rodillos cilíndricos.  1 0  B  
8482.80  –  Los demás, incluidos los rodamientos combinados.  
8482.80.99  Los demás, incluso los rodamientos combinados.  1 0  C  
– Partes:  
8482.91  –  –  Bolas, rodillos y agujas.  
8482.91.01  Bolas de acero, calibradas, con diámetro igual o inferior a 17  mm.  1 5  C  
8482.91.02  Reconocibles para naves aéreas.  1 0  A  
8482.91.99  Los demás.  1 0  C  
8482.99  –  –  Las demás.  
8482.99.01  Pistas o tazas con números de serie: 15245, L 68110, L 68111, L 
45410, M 12610, LM 11710, LM 11910, LM 12710, LM 12711, 
LM 29710, LM 48510, LM 6 70.10 o LM 501314, incluyendo 
aquellas que contengan números y/o letras posteriores a ésos nú me­
ros de serie, según las Normas Internacionales ANSI-ABMA Stan­
dard 19.1, ANSI-ABMA Standard 19.2 o ISO 355.  15 C  
8482.99.02  Reconocibles para naves aéreas.  1 0  A  
8482.99.03  Pistas o tazas internos y externos, excepto lo comprendido en la 
fracción 8482.99.01.  10 C  
8482.99.04  Pistas o tazas con números de serie: 382 S, HM 803110, HM 8851 0, 
JL 26710, JL 69310, LM 10 49.11 o LM 501310, incluyendo aque­
llas que contengan números y/o letras posteriores a esos número s de 
serie o sus equivalentes, según las Normas Internacionales ANSI - 
ABMA Standard 19.1, ANSI-ABMA Standard 19.2 o ISO 355.  10 A  
8482.99.99  Las demás.  1 0  C  
84.83  Árboles de transmisión (incluidos los de levas y los cigüeñales) y manive ­
las; cajas de cojinetes y cojinetes; engranajes y ruedas de fricción; husillos 
fileteados de bolas o rodillos; reductores, multiplicadores y variadores de 
velocidad, incluidos los convertidores de par; volantes y poleas, incluidos 
los motones; embragues y órganos de acoplamiento, incluidas las juntas de 
articulación.  
8483.10  –  Árboles de transmisión (incluidos los de levas y los cigüeñale s) y mani­
velas.  
8483.10.01  Flechas o cigueñales.  1 0  B  
8483.10.02  Árboles de levas o sus esbozos.  1 0  (  2 ) 
8483.10.03  Árboles de transmisión.  1 0  (  2 ) 
8483.10.04  Árboles flexibles (chicotes) para transmitir movimiento rotati vo o 
longitudinal en automóviles.  15 (  2 ) 
8483.10.05  Reconocibles para naves aéreas.  1 0  (  2 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1176  
Fracción  Descripción  Tasa base  Categoría  
8483.10.06  Árboles flexibles (chicotes), excepto lo comprendido en la fra cción 
8483.10.04.  10 (  2 ) 
8483.10.07  Reconocibles como concebidos exclusivamente para tractores agr íco­
las e industriales, excepto lo comprendido en las fracciones 
8483.10.04 y 06.  10 (  2 ) 
8483.10.99  Los demás.  1 5  (  2 ) 
8483.20  –  Cajas de cojinetes con rodamientos incorporados.  
8483.20.01  Cajas de cojinetes con rodamientos incorporados.  1 5  (  2 ) 
8483.30  –  Cajas de cojinetes sin rodamientos incorporados; cojinetes.  
8483.30.01  «Chumaceras» de hierro o acero con oquedades para enfriamiento  
por circulación de líquidos o gases, aun cuando tengan cojinete s de 
bronce o de metal Babbit.  10 (  2 ) 
8483.30.02  «Chumaceras» de hierro o acero con cojinetes de bronce o de me tal 
Babbit, excepto lo comprendido en la fracción 8483.30.01.  15 (  2 ) 
8483.30.03  «Chumaceras» con cojinetes, excepto lo comprendido en las frac cio­
nes 8483.30.01 y 02.  10 (  2 ) 
8483.30.99  Los demás.  1 5  (  2 ) 
8483.40  –  Engranajes y ruedas de fricción, excepto las simples ruedas de ntadas y 
demás elementos de transmisión; husillos fileteados de bolas o rodillos; 
reductores, multiplicadores y variadores de velocidad, incluido s los con­
vertidores de par.  
8483.40.01  Engranes o ruedas de fricción, con peso unitario igual o infer ior a 25 
gramos.  10 (  2 ) 
8483.40.02  Engranes cilíndricos, de dientes helicoidales, o rectos.  1 5  (  2 ) 
8483.40.03  Engranes de tornillos sinfín.  1 5  (  2 ) 
8483.40.04  Ruedas dentadas para transmisión por cadena, con peso unitario  
superior a 25 gramos, sin exceder de 2,000 kilogramos.  10 (  2 ) 
8483.40.05  Engranes o ruedas de fricción con peso unitario superior a 2,0 00 
kilogramos.  10 (  2 ) 
8483.40.06  Engranes, de acero inoxidable, con peso unitario inferior o ig ual a 
100 gramos.  10 (  2 ) 
8483.40.07  Cajas marinas.  1 0  (  2 ) 
8483.40.08  Husillos fileteados de rodillos.  1 0  (  2 ) 
8483.40.99  Los demás.  1 5  (  2 ) 
8483.50  –  Volantes y poleas, incluidos los motones.  
8483.50.01  Poleas tensoras, de lámina de hierro o acero troqueladas, para  troci­
les. 10 (  2 ) 
8483.50.02  Volantes reconocibles como concebidos exclusivamente para las má­
quinas herramientas de las partidas 84.62 u 84.63.  15 (  2 ) 
8483.50.99  Los demás.  1 5  (  2 ) 
8483.60  –  Embragues y órganos de acoplamiento, incluidas las juntas de a rticulación.  
8483.60.01  Embragues.  1 0  (  2 ) 
8483.60.02  Acoplamientos elásticos, acoplamientos de acero forjado con pe so 
unitario igual o superior a 600 kg.  20 (  2 ) 
8483.60.99  Los demás.  1 5  (  2 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1177  
Fracción  Descripción  Tasa base  Categoría  
8483.90  –  Partes.  
8483.90.01  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 A  
8483.90.99  Los demás.  1 0  (  2 ) 
84.84  Juntas metaloplásticas; surtidos de juntas de distinta composición presen ­
tados en bolsitas, sobres o envases análogos; juntas mecánicas de estan ­
queidad.  
8484.10  –  Juntas metaloplásticas.  
8484.10.01  Juntas metaloplásticas.  1 5  B +  
8484.20  –  Juntas mecánicas de estanqueidad.  
8484.20.01  Juntas mecánicas de estanqueidad.  1 0  C  
8484.90  –  Los demás.  
8484.90.01  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  10 C  
8484.90.02  Reconocibles para naves aéreas.  1 0  C  
8484.90.99  Los demás.  1 5  B  
84.85  Partes de máquinas o aparatos, no expresadas ni comprendidas en otra 
parte de este Capítulo, sin conexiones eléctricas, partes aisladas eléctrica ­
mente, bobinados, contactos ni otras características eléctricas.  
8485.10  –  Hélices para barcos y sus paletas.  
8485.10.01  Hélices o propelas.  1 5  A  
8485.10.99  Los demás.  1 0  A  
8485.90  –  Las demás.  
8485.90.01  Cilindros hidráulicos.  2 0  A  
8485.90.02  Válvulas de engrase por inyección.  1 5  A  
8485.90.03  Guarniciones montadas de frenos.  1 5  C  
8485.90.04  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales, excepto lo comprendido en la fracción 8485. 90.02.  10 C  
8485.90.05  Reconocibles para naves aéreas.  1 0  A  
8485.90.06  Engrasadoras de copa tipo «Stauffer».  1 0  A  
8485.90.07  Portamoldes o sus partes, aun cuando se presenten sin la cavid ad 
para recibir el molde.  15 A  
8485.90.99  Las demás.  1 0  C  
85 MÁQUINAS, APARATOS Y MATERIAL ELÉCTRICO Y SUS PARTES; APARA ­
TOS DE GRABACIÓN O REPRODUCCIÓN DE SONIDO, APARATOS DE 
GRABACIÓN O REPRODUCCIÓN DE IMÁGENES Y SONIDO EN TELEVI ­
SIÓN, Y LAS PARTES Y ACCESORIOS DE ESTOS APARATOS.  
85.01  Motores y generadores, eléctricos, excepto los grupos electrógenos.  
8501.10  –  Motores de potencia inferior o igual a 37.5 W.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1178  
Fracción  Descripción  Tasa base  Categoría  
8501.10.01  Reconocibles como concebidos exclusivamente para montarse en 
juguetes o en modelos reducidos para recreo.  10 C  
8501.10.02  Reconocibles para naves aéreas.  1 0  C  
8501.10.03  Para máquinas de afeitar o cortar el pelo, incluidas las esqui ladoras.  1 5  C  
8501.10.04  Accionados exclusivamente por corriente continua.  Ex.  A  
8501.10.05  Motores síncronos.  Ex.  A  
8501.10.06  De corriente alterna asíncronos monofásicos reconocibles como con­
cebidos exclusivamente para uso en giradiscos, grabadoras y toc a­
cintas.  15 C  
8501.10.07  Motorreductores para uso en aparatos de fotocopia, de corrient e al­
terna, de 100/125 voltios, con potencia igual o superior a 
0.00745 kW (1/100 de C.P.).  10 C  
8501.10.08  Motores de corriente alterna, asíncronos monofásicos, según no rmas 
NMX-J-75 o NMX-J-226, o sus equivalentes, excepto lo compren­
dido en las fracciones 8501.10.03, 06, 07 y 09.  15 C  
8501.10.09  De corriente alterna, monofásicos con potencia igual o superio r a 
0.01 kW (1/75 de C.P.), excepto lo comprendido en las fraccione s 
8501.10.03, 05 y 06.  15 C  
8501.10.99  Los demás.  1 0  C  
8501.20  –  Motores universales de potencia superior a 37.5 W.  
8501.20.01  Para máquinas de afeitar o cortar el pelo, incluidas las esqui ladoras.  1 5  C  
8501.20.02  Síncronos con potencia inferior a 4,475 kW (6,000 C.P.).  1 5  C  
8501.20.03  Reconocibles para naves aéreas.  1 0  C  
8501.20.04  Con potencia inferior a 150 W (1/5 C.P.), excepto lo comprendi do en 
las fracciones 8501.20.01, 02 y 03.  Ex. A  
8501.20.99  Los demás.  1 0  C  
– Los demás motores de corriente continua; generadores de corrie nte conti­
nua: 
8501.31  –  –  De potencia inferior o igual a 750 W.  
8501.31.01  Generadores.  2 0  C  
8501.31.02  Reconocibles para naves aéreas.  1 0  C  
8501.31.03  Motores con potencia igual o inferior a 264 W y voltaje de 12 volts, 
de uso automotriz para limpiaparabrisas, elevadores de cristale s, ra­
diadores y calefacción.  15 C  
8501.31.04  Motores para máquinas esquiladoras.  1 5  C  
8501.31.05  Motores con potencia igual o superior a 186 W (1/4 C.P.), exce pto lo 
comprendido en las fracciones 8501.31.03 y 04.  20 C  
8501.31.99  Los demás.  1 0  C  
8501.32  –  –  De potencia superior a 750 W pero inferior o igual a 75 kW.  
8501.32.01  Generadores.  2 0  C  
8501.32.02  Reconocibles para naves aéreas.  1 0  C  
8501.32.03  Motores para ascensores o elevadores.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1179  
Fracción  Descripción  Tasa base  Categoría  
8501.32.04  Motores para trolebuses.  1 5  C  
8501.32.05  Motores de potencia igual o inferior a 3.75 kW (5 C.P.).  2 0  C  
8501.32.06  Motores reconocibles como concebidos exclusivamente para la pr o­
pulsión de vehículos eléctricos, de la subpartida 8703.90.  15 B  
8501.32.99  Los demás.  1 5  C  
8501.33  –  –  De potencia superior a 75 kW pero inferior o igual a 375 kW.  
8501.33.01  Generadores con capacidad hasta de 150 kW.  2 0  C  
8501.33.02  Reconocibles para naves aéreas.  1 0  C  
8501.33.03  Generadores, excepto lo comprendido en la fracción 8501.33.01.  1 0  C  
8501.33.04  Motores para ascensores o elevadores.  1 0  C  
8501.33.05  Motores para trolebuses.  1 5  C  
8501.33.99  Los demás.  1 5  C  
8501.34  –  –  De potencia superior a 375 kW.  
8501.34.01  Generadores.  1 0  C  
8501.34.02  Reconocibles para naves aéreas.  1 0  C  
8501.34.03  Motores para ascensores o elevadores.  1 0  C  
8501.34.04  Motores para trolebuses.  1 5  C  
8501.34.05  Motores, con potencia inferior o igual a 2,611 kW (3,500 C.P.) , 
excepto lo comprendido en las fracciones 8501.34.03 y 04.  15 C  
8501.34.99  Los demás.  1 0  C  
8501.40  –  Los demás motores de corriente alterna, monofásicos.  
8501.40.01  Reconocibles para naves aéreas.  1 0  C  
8501.40.02  Motores para ascensores o elevadores.  1 0  C  
8501.40.03  Para máquinas de afeitar o cortar el pelo, incluidas las esqui ladoras.  1 5  C  
8501.40.04  Para trolebuses.  1 5  C  
8501.40.05  Síncronos, con potencia igual o inferior a 4,475 kW (6,000 C.P .). 1 5  C  
8501.40.06  Asíncronos, con potencia superior a 0.375 kW (1/2 C.P.), sin e xceder 
de 0.746 kW (1 C.P.), reconocibles como concebidos exclusivamen te 
para uso en giradiscos, grabadoras y tocacintas.  15 C  
8501.40.08  Motores de corriente alterna, asíncronos monofásicos, según no rmas 
NMX-J-75 o NMX-J-226, o sus equivalentes, excepto lo compren­
dido en las fracciones 8501.40.02, 03 y 05.  15 C  
8501.40.09  De potencia inferior o igual a 0.047 kW, excepto lo comprendid o en 
las fracciones 8501.40.03,07 y 08.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1180  
Fracción  Descripción  Tasa base  Categoría  
8501.40.99  Los demás.  1 0  C  
– Los demás motores de corriente alterna, polifásicos:  
8501.51  –  –  De potencia inferior o igual a 750 W.  
8501.51.01  Reconocibles para naves aéreas.  1 0  C  
8501.51.02  Asíncronos, trifásicos.  2 0  C  
8501.51.03  Síncronos.  1 5  C  
8501.51.99  Los demás.  1 0  C  
8501.52  –  –  De potencia superior a 750 W pero inferior o igual a 75 kW.  
8501.52.01  Reconocibles para naves aéreas.  1 0  C  
8501.52.02  Para ascensores o elevadores.  1 0  C  
8501.52.03  Para trolebuses.  1 5  C  
8501.52.04  Asíncronos, trifásicos, excepto lo comprendido en la fracción 
8501.52.02.  20 C  
8501.52.05  Síncronos.  1 5  C  
8501.52.99  Los demás.  1 0  C  
8501.53  –  –  De potencia superior a 75 kW.  
8501.53.01  Reconocibles para naves aéreas.  1 0  C  
8501.53.02  Para ascensores o elevadores.  1 0  C  
8501.53.03  Para trolebuses.  1 5  C  
8501.53.04  Asíncronos,trifásicos, con potencia inferior o igual a 8,952 k W 
(12,000 C.P.), excepto lo comprendido en la fracción 8501.53.02 . 20 C  
8501.53.05  Síncronos, con potencia igual o inferior a 4,475 kW (6,000 C.P .). 1 5  C  
8501.53.06  Síncronos, con potencia superior a 4,475 kW (6,000 C.P.).  1 0  C  
8501.53.07  Trifásicos asíncronos con potencia superior a 8,952 kW 
(12,000 C.P.).  15 C  
8501.53.99  Los demás.  1 0  C  
– Generadores de corriente alterna (alternadores):  
8501.61  –  –  De potencia inferior o igual a 75 kVA.  
8501.61.01  De potencia inferior o igual a 75 kVA.  2 0  C  
8501.62  –  –  De potencia superior a 75 kVA pero inferior o igual a 375 kVA.  
8501.62.01  De potencia superior a 75 kVA pero inferior o igual a 375 kVA.  2 0  C  
8501.63  –  –  De potencia superior a 375 kVA pero inferior o igual a 750 kVA . ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1181  
Fracción  Descripción  Tasa base  Categoría  
8501.63.01  De potencia superior a 375 kVA pero inferior o igual a 750 kVA . 2 0  C  
8501.64  –  –  De potencia superior a 750 kVA.  
8501.64.01  De potencia superior a 750 kVA, pero inferior o igual a 6,000 kVA.  2 0  C  
8501.64.99  Los demás.  1 0  C  
85.02  Grupos electrógenos y convertidores rotativos eléctricos.  
– Grupos electrógenos con motor de émbolo (pistón) de encendido por 
compresión (motores Diesel o semi-Diesel):  
8502.11  –  –  De potencia inferior o igual a 75 kVA.  
8502.11.01  De potencia inferior o igual a 75 kVA.  2 0  C  
8502.12  –  –  De potencia superior a 75 kVA pero inferior o igual a 375 kVA.  
8502.12.01  De potencia superior a 75 kVA pero inferior o igual a 375 kVA.  2 0  C  
8502.13  –  –  De potencia superior a 375 kVA.  
8502.13.01  De potencia superior a 375 kVA, pero inferior o igual a 1,500 kVA.  2 0  C  
8502.13.02  De potencia superior a 1,500 kVA pero inferior o igual a 
2,000 kVA.  20 C  
8502.13.99  Los demás.  1 0  B +  
8502.20  –  Grupos electrógenos con motor de émbolo (pistón) de encendido por 
chispa (motor de explosión).  
8502.20.01  Turbogeneradores (turbodinamos o turboalternadores).  1 0  B +  
8502.20.02  Con capacidad nominal de generación superior a 1,500 kVA pero 
inferior o igual a 2,000 kVA.  20 C  
8502.20.03  Con capacidad nominal de generación superior a 2,000 kVA.  1 0  B +  
8502.20.99  Los demás.  2 0  B +  
– Los demás grupos electrógenos:  
8502.31  –  –  De energía eólica.  
8502.31.01  Aerogeneradores.  Ex.  A  
8502.31.99  Los demás.  2 0  B  
8502.39  –  –  Los demás.  
8502.39.01  Turbogeneradores (turbodinamos o turbo alternadores).  1 0  B +  
8502.39.02  Sistemas de cogeneración de electricidad y vapor.  Ex.  A  
8502.39.99  Los demás.  2 0  C  
8502.40  –  Convertidores rotativos eléctricos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1182  
Fracción  Descripción  Tasa base  Categoría  
8502.40.01  Convertidores rotativos eléctricos.  1 5  C  
85.03  Partes identificables como destinadas, exclusiva o principalmente, a las 
máquinas de las partidas  85.01  u 85.02 . 
8503.00  Partes identificables como destinadas, exclusiva o principalme nte, a las 
máquinas de las partidas 85.01 u 85.02.  
8503.00.01  Reconocibles como concebidas exclusivamente para motores para 
trolebuses.  10 B +  
8503.00.02  Armazones o núcleos de rotores, incluso las láminas, excepto l o 
comprendido en la fracción 8503.00.01.  10 B +  
8503.00.03  Estatores o rotores con peso unitario inferior o igual a 1,000  kg, 
excepto lo comprendido en la fracción 8503.00.01.  10 B +  
8503.00.04  Blindajes de ferrita, para bobinas.  1 0  B +  
8503.00.05  Estatores o rotores con peso unitario superior a 1,000 kg, exc epto lo 
comprendido en la fracción 8503.00.01.  10 B  
8503.00.06  Reconocibles como concebidas exlusivamente para aerogeneradore s. Ex.  A  
8503.00.99  Los demás.  1 0  C  
85.04  Transformadores eléctricos, convertidores eléctricos estáticos (por ejemplo: 
rectificadores) y bobinas de reactancia (autoinducción).  
8504.10  –  Balastos (reactores) para lámparas o tubos de descarga.  
8504.10.01  Balastos (reactores) para lámparas.  1 5  C  
8504.10.99  Los demás.  1 0  C  
– Transformadores de dieléctrico líquido:  
8504.21  –  –  De potencia inferior o igual a 650 kVA.  
8504.21.01  Bobinas de inducción.  1 5  C  
8504.21.02  Con peso unitario inferior o igual a 5 kg, para uso en electró nica.  1 5  C  
8504.21.03  Con peso unitario inferior a 5 kg, excepto lo comprendido en l a 
fracción 8504.21.02.  15 C  
8504.21.04  Para instrumentos para medición y/o protección.  1 5  C  
8504.21.99  Los demás.  1 5  C  
8504.22  –  –  De potencia superior a 650 kVA pero inferior o igual a 10,000 kVA.  
8504.22.01  De potencia superior a 650 kVA, pero inferior o igual a 
10,000 kVA.  15 C  
8504.23  –  –  De potencia superior a 10,000 kVA.  
8504.23.01  De potencia superior a 10,000 kVA.  1 5  C  
– Los demás transformadores:  
8504.31  –  –  De potencia inferior o igual a 1 kVA.  
8504.31.01  Para juguetes o modelos reducidos de la partida 95.03  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1183  
Fracción  Descripción  Tasa base  Categoría  
8504.31.02  Transformadores para uso en televisión («Multisingle flyback») . 5  A  
8504.31.03  De distribución monofásica o trifásica  1 5  C  
8504.31.04  Para instrumentos, para medición y/o protección.  1 5  C  
8504.31.05  Con peso unitario inferior o igual a 5 kg, para uso en electró nica, 
excepto lo comprendido en la fracción 8504.31.02.  10 C  
8504.31.99  Los demás.  1 5  C  
8504.32  –  –  De potencia superior a 1 kVA pero inferior o igual a 16 kVA.  
8504.32.01  Para juguetes o modelos reducidos de la partida 95.03.  1 5  C  
8504.32.02  De distribución monofásica o trifásica.  1 5  C  
8504.32.03  Para instrumentos, para medición y/o protección.  1 5  C  
8504.32.99  Los demás.  1 5  C  
8504.33  –  –  De potencia superior a 16 kVA pero inferior o igual a 500 kVA.  
8504.33.01  De distribución monofásicos o trifásicos.  1 5  C  
8504.33.99  Los demás.  1 5  C  
8504.34  –  –  De potencia superior a 500 kVA.  
8504.34.01  De potencia superior a 500 kVA.  1 5  C  
8504.40  –  Convertidores estáticos.  
8504.40.01  Para soldadura eléctrica, con capacidad nominal igual o inferi or a 
400 amperes.  15 C  
8504.40.02  Equipos rectificadores de selenio.  1 5  C  
8504.40.03  Rectificadores cargadores de baterías para telefonía.  1 5  C  
8504.40.04  Rectificadores eliminadores de baterias (fuentes de poder), pa ra tele­
fonía y/o sistemas de teleimpresores.  15 C  
8504.40.05  Equipos rectificadores de óxido de cobre, germanio o silicio.  1 0  B +  
8504.40.06  Convertidores de batería de corriente CC/CC para alimentación de 
equipos de telecomunicaciones.  15 A  
8504.40.07  Para fuente de llamada, para centrales telefónicas.  1 5  A  
8504.40.08  Eliminadores de baterías o pilas, con peso unitario inferior o  igual a 
1 kg, para grabadoras, radios o fonógrafos.  15 C  
8504.40.09  Fuentes de poder reguladas, con regulación de 0.1 % o mejor, p ara la 
alimentación de amplificadores de distribución de audio y vídeo , para 
sistemas de televisión por cables.  20 A  
8504.40.10  Fuentes de energía con conversión de corriente CA/CC/CA, para 
alimentación de equipos o aparatos de funcionamiento electrónic o. 20 A  
8504.40.11  Fuentes de alimentación de corriente continua, para mesa o bas tidor 
(«Rack») inferior o igual a 500 voltios con precisión de 0.1 % o 
mejor e inferior o igual a 500 W de potencia con instrumentos i ndi­
cadores de tensión y corriente con protección automática contra  so­
brecarga.  15 A  
8504.40.12  Fuentes de alimentación estabilizada reconocibles como concebi das 
exclusivamente para lo comprendido en la partida 84.71.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1184  
Fracción  Descripción  Tasa base  Categoría  
8504.40.13  Controladores de velocidad para motores eléctricos.  1 5  A  
8504.40.14  Fuentes de poder reconocibles como concebidas exclusivamente p ara 
lo comprendido en la partida 84.71.  15 A  
8504.40.99  Los demás.  1 5  C  
8504.50  –  Las demás bobinas de reactancia (autoinducción).  
8504.50.01  De repetición, reconocibles como concebidas exclusivamente par a 
telefonía.  15 C  
8504.50.02  Reconocibles como concebidas exclusivamente para electrónica.  1 5  C  
8504.50.99  Los demás.  Ex.  A  
8504.90  –  Partes.  
8504.90.01  Núcleos de ferrita.  1 0  A  
8504.90.02  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en la fracción 8504.40.14.  10 C  
8504.90.03  Placas de selenio.  Ex.  A  
8504.90.04  Casquillos de metal para anclajes de bobinas, reconocibles com o 
concebidos exclusivamente para aparatos electrónicos y de comun i­
caciones eléctricas.  10 A  
8504.90.05  Reconocibles como concebidas exclusivamente para bobinas de fr e­
cuencia intermedia, de reactancia y de autoinducción para uso e n 
electrónica o para transformadores de alta tensión («fly-back»)  para 
televisión.  10 A  
8504.90.06  Para juguetes o modelos reducidos de la partida 95.03.  1 5  C  
8504.90.07  Circuitos modulares, reconocibles como concebidos exclusivamen te 
para lo comprendido en las subpartidas 8504.40 y 8504.90, excep to 
lo comprendido en la fracción 8504.90.02.  10 A  
8504.90.08  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8504.40.14, excepto lo comprendido en la fracció n 
8504.90.02.  10 A  
8504.90.99  Los demás.  1 0  C  
85.05  Electroimanes; imanes permanentes y artículos destinados a ser inmantados 
permanentemente; platos, mandriles y dispositivos magnéticos o electro ­
magnéticos similares, de sujeción; acoplamientos, embragues, variadores 
de velocidad y frenos, electromagnéticos; cabezas elevadoras electromag ­
néticas.  
– Imanes permanentes y artículos destinados a ser imantados perm anente­
mente:  
8505.11  –  –  De metal.  
8505.11.01  De metal.  Ex.  A  
8505.19  –  –  Los demás.  
8505.19.99  Los demás.  1 0  B +  
8505.20  –  Acoplamientos, embragues, variadores de velocidad y frenos, el ectromag­
néticos.  
8505.20.01  Acoplamientos, embragues, variadores de velocidad y frenos, el ec­
tromagnéticos.  15 C  
8505.30  –  Cabezas elevadoras electromagnéticas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1185  
Fracción  Descripción  Tasa base  Categoría  
8505.30.01  Con capacidad igual o inferior a 53.5 t, concebidas para sopor tar 
temperatura igual o inferior a 300 °C.  15 B +  
8505.30.99  Los demás.  1 0  B  
8505.90  –  Los demás, incluidas las partes.  
8505.90.01  Electroimanes de tracción para máquinas de lavar ropa.  Ex.  A  
8505.90.02  Cabezas magnéticas para máquinas elevadoras.  1 0  B  
8505.90.03  Partes y piezas sueltas.  1 0  B  
8505.90.99  Los demás.  1 5  B +  
85.06  Pilas y baterías de pilas, eléctricas.  
8506.10  –  De dióxido de manganeso.  
8506.10.01  Secas, utilizadas en audífonos, para sordera.  1 0  C  
8506.10.02  Secas, rectangulares, cuyas medidas en milímetros sean: longit ud de 
40 a 55, ancho de 22 a 28 y espesor de 12 a 18, excepto lo com­
prendido en las fracciones 8506.10.01 y 04.  15 C  
8506.10.03  Secas, cilíndricas, cuyo diámetro sea mayor de 12 sin exceder de 
39 mm, con longitud de 45 a 65 mm, excepto lo comprendido en la s 
fracciones 8506.10.01 y 04.  15 C  
8506.10.04  Alcalinas, excepto lo comprendido en las fracciones 8506.10.01 , 02 
y 03.  15 C  
8506.10.99  Los demás.  1 5  C  
8506.30  –  De óxido de mercurio.  
8506.30.01  Secas, utilizadas en audífonos, para sordera.  1 0  C  
8506.30.02  Secas, rectangulares, cuyas medidas en milímetros sean: longit ud de 
40 a 55, ancho de 22 a 28 y espesor de 12 a 18, excepto lo com­
prendido en las fracciones 8506.30.01 y 04.  15 C  
8506.30.03  Secas, cilíndricas, cuyo diámetro sea mayor de 12 sin exceder de 
39 mm, con longitud de 45 a 65 mm, excepto lo comprendido en la s 
fracciones 8506.30.01 y 04.  15 C  
8506.30.04  Alcalinas, excepto lo comprendido en las fracciones 8506.30.01 , 02 
y 03.  15 C  
8506.30.99  Los demás.  1 5  C  
8506.40  –  De óxido de plata.  
8506.40.01  Secas, utilizadas en audífonos, para sordera.  1 0  C  
8506.40.02  Secas, rectangulares, cuyas medidas en milímetros sean: longit ud de 
40 a 55, ancho de 22 a 28 y espesor de 12 a 18, excepto lo com­
prendido en las fracciones 8506.40.01 y 04.  15 C  
8506.40.03  Secas, cilíndricas, cuyo diámetro sea mayor de 12 sin exceder de 
39 mm, con longitud de 45 a 65 mm, excepto lo comprendido en la s 
fracciones 8506.40.01 y 04.  15 C  
8506.40.04  Alcalinas, excepto lo comprendido en las fracciones 8506.40.01 , 02 
y 03.  15 C  
8506.40.99  Los demás.  1 5  C  
8506.50  –  De litio.  
8506.50.01  Secas, utilizadas en audífonos, para sordera.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1186  
Fracción  Descripción  Tasa base  Categoría  
8506.50.02  Secas, rectangulares, cuyas medidas en milímetros sean: longit ud de 
40 a 55, ancho de 22 a 28 y espesor de 12 a 18, excepto lo com­
prendido en las fracciones 8506.50.01 y 04.  15 B  
8506.50.03  Secas, cilíndricas, cuyo diámetro sea mayor de 12 sin exceder de 
39 mm, con longitud de 45 a 65 mm, excepto lo comprendido en la s 
fracciones 8506.50.01 y 04.  15 B  
8506.50.04  Alcalinas, excepto lo comprendido en las fracciones 8506.50.01 , 02 
y 03.  15 B  
8506.50.99  Los demás.  1 5  B  
8506.60  –  De aire-cinc.  
8506.60.01  De aire-cinc.  1 5  B  
8506.80  –  Las demás.  
8506.80.01  Secas, utilizadas en audífonos, para sordera; alcalinas de níq uel-cad­
mio, recargables.  10 C  
8506.80.02  Secas, rectangulares, cuyas medidas en milímetros sean: longit ud de 
40 a 55, ancho de 22 a 28 y espesor de 12 a 18, excepto lo com­
prendido en las fracciones 8506.80.01 y 04.  15 C  
8506.80.03  Secas, cilíndricas, cuyo diámetro sea mayor de 12 sin exceder de 
39 mm, con longitud de 45 a 65 mm, excepto lo comprendido en la s 
fracciones 8506.80.01 y 04.  15 C  
8506.80.04  Alcalinas, excepto lo comprendido en las fracciones 8506.80.01 , 02 
y 03.  15 C  
8506.80.99  Los demás.  1 5  C  
8506.90  –  Partes.  
8506.90.01  Partes.  1 0  C  
85.07  Acumuladores eléctricos, incluidos sus separadores, aunque sean cuadra ­
dos o rectangulares.  
8507.10  –  De plomo, del tipo de los utilizados para arranque de motores de explo­
sión.  
8507.10.01  Reconocibles para naves aéreas.  1 0  A  
8507.10.99  Los demás.  2 0  C  
8507.20  –  Los demás acumuladores de plomo.  
8507.20.01  Reconocibles para naves aéreas.  1 0  A  
8507.20.02  Recargables, de plomo-ácido, para «flash» electrónico hasta 6 vol­
tios, con peso unitario igual o inferior a 1 kg.  10 C  
8507.20.03  Del tipo utilizado como fuente de energía para la propulsión d e 
vehículos eléctricos.  20 B  
8507.20.04  De plomo-ácido, con recombinación interna de gases, construcci ón 
sellada, con electrolito inmovilizado, para uso electrónico, co n peso 
inferior a 9 kg y terminales de tornillo o tipo fastón.  Ex. A  
8507.20.99  Los demás.  2 0  B +  
8507.30  –  De níquel-cadmio.  
8507.30.01  Para lámparas de minero.  1 0  C  
8507.30.02  Alcalinos, incluso en cajas equipadas con pesalíquidos, medido res de 
corriente u otros aparatos.  15 C  
8507.30.03  Reconocibles para naves aéreas.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1187  
Fracción  Descripción  Tasa base  Categoría  
8507.30.04  Del tipo utilizado como fuente de energía para la propulsión d e los 
vehículos eléctricos comprendidos en la subpartida 8703.90.  10 B  
8507.30.99  Los demás.  1 0  C  
8507.40  –  De níquel-hierro.  
8507.40.01  Para lámparas de minero.  1 0  C  
8507.40.02  Alcalinos, incluso en cajas equipadas con pesalíquidos, medido res de 
corriente u otros aparatos.  15 C  
8507.40.03  Reconocibles para naves aéreas.  1 0  C  
8507.40.04  Del tipo utilizado como fuente de energía para la propulsión d e los 
vehículos eléctricos comprendidos en la subpartida 8703.90.  10 B  
8507.40.99  Los demás.  1 0  C  
8507.80  –  Los demás acumuladores.  
8507.80.01  Para lámparas de minero.  1 0  C  
8507.80.02  Alcalinos, incluso en cajas equipadas con pesalíquidos, medido res de 
corriente u otros aparatos.  15 C  
8507.80.03  Reconocibles para naves aéreas.  1 0  C  
8507.80.04  Del tipo utilizado como fuente de energía para la propulsión d e los 
vehículos eléctricos comprendidos en la subpartida 8703.90.  10 B  
8507.80.99  Los demás.  1 0  C  
8507.90  –  Partes.  
8507.90.01  Partes y piezas para acumuladores, de plomo, excepto los recar gables 
para «flash» electrónicos, con capacidad de hasta 6 voltios y p eso 
unitario igual o inferior a 1 kg.  15 C  
8507.90.02  Placas negativas de acero recubiertas con cadmio, placas posit ivas de 
níquel, reconocibles como concebidas exclusivamente para pilas re­
cargables denominadas «de níquel-cadmio».  Ex. A  
8507.90.99  Los demás.  1 0  C  
85.08  Herramientas electromecánicas con motor eléctrico incorporado, de uso 
manual.  
8508.10  –  Taladros de todas clases, incluidas las perforadoras rotativas . 
8508.10.01  Taladros, con capacidad de entrada de 6.35, 9.52 o 12.70 mm.  2 0  C  
8508.10.02  Taladros, excepto lo comprendido en la fracción 8508.10.01.  1 0  C  
8508.10.03  Perforadoras por percusión y rotación (rotomartillos), con pot encia 
inferior o igual a 1/2 C.P.  20 C  
8508.10.99  Los demás.  1 0  C  
8508.20  –  Sierras, incluidas las tronzadoras.  
8508.20.01  Para cortar arpilleras.  1 0  B  
8508.20.02  Sierras de disco con potencia del motor igual o inferior a 2.3 3 C.P.  1 5  C  
8508.20.99  Los demás.  1 0  C  
8508.80  –  Las demás herramientas.  
8508.80.01  Esmeriladoras con un mínimo de 4,000 a un máximo de 8,000 RPM,  
con capacidad de 8 a 25 amperes y 120 voltios, con peso de 4 a 
8 kg.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1188  
Fracción  Descripción  Tasa base  Categoría  
8508.80.02  Destornilladores o aprietatuercas de embrague o impacto.  Ex.  A  
8508.80.03  Pulidora-lijadora orbital con potencia inferior o igual a 0.2 C.P. 
sierra caladora con potencia inferior o igual a 0.4 C.P.  20 C  
8508.80.99  Los demás.  1 0  C  
8508.90  –  Partes.  
8508.90.01  Carcazas.  Ex.  A  
8508.90.99  Las demás.  1 0  B  
85.09  Aparatos electromecánicos con motor eléctrico incorporado, de uso domés ­
tico. 
8509.10  –  Aspiradoras.  
8509.10.01  Aspiradoras.  2 0  A  
8509.20  –  Enceradoras (lustradoras) de pisos.  
8509.20.01  Enceradoras (lustradoras) de pisos.  2 0  A  
8509.30  –  Trituradoras de desperdicios de cocina.  
8509.30.01  Trituradores de desperdicios de cocina.  2 0  A  
8509.40  –  Trituradoras y mezcladoras de alimentos; extractoras de jugo d e frutos u 
hortalizas.  
8509.40.01  Licuadoras, trituradoras o mezcladoras de alimentos.  2 0  A  
8509.40.02  Exprimidoras de frutas.  2 0  A  
8509.40.03  Batidoras.  2 0  A  
8509.40.99  Las demás.  2 0  A  
8509.80  –  Los demás aparatos.  
8509.80.01  Molinos para carne.  2 0  A  
8509.80.02  Máquinas para lustrar zapatos.  2 0  A  
8509.80.03  Cuchillos.  2 0  A  
8509.80.04  Cepillos para dientes.  2 0  A  
8509.80.05  Cepillos para ropa.  2 0  A  
8509.80.06  Limpiadoras lustradoras con peso unitario inferior o igual a 3  kg, con 
depósito para detergente.  20 A  
8509.80.07  De manicura, con accesorios intercambiables.  2 0  A  
8509.80.08  Afiladores de cuchillos.  2 0  A  
8509.80.09  Abridores de latas.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1189  
Fracción  Descripción  Tasa base  Categoría  
8509.80.10  Con dispositivos intercambiables, para uso múltiple.  2 0  A  
8509.80.99  Los demás.  2 0  A  
8509.90  –  Partes.  
8509.90.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8509.80.10.  10 A  
8509.90.02  Carcazas.  1 5  A  
8509.90.99  Los demás.  1 5  A  
85.10  Afeitadoras, máquinas de cortar el pelo o esquilar y aparatos de depilar, 
con motor eléctrico incorporado.  
8510.10  –  Afeitadoras.  
8510.10.01  Afeitadoras.  2 0  A  
8510.20  –  Máquinas de cortar el pelo o esquilar.  
8510.20.01  Máquinas de cortar el pelo o esquilar.  2 0  A  
8510.30  –  Aparatos de depilar.  
8510.30.01  Aparatos de depilar.  2 0  B  
8510.90  –  Partes.  
8510.90.01  Partes reconocibles como concebidas exclusivamente para máquin as 
rasuradoras.  10 B +  
8510.90.02  Cabezales para máquinas de afeitar.  2 0  B  
8510.90.03  Hojas con o sin filo.  2 0  B +  
8510.90.04  Partes reconocibles como concebidas exclusivamente para máquin as 
de afeitar, excepto lo comprendido en la fracción 8510.90.03.  10 B  
8510.90.05  Peines, para máquinas de cortar el pelo.  1 0  B  
8510.90.99  Los demás.  1 5  B  
85.11  Aparatos y dispositivos eléctricos de encendido o de arranque, para moto ­
res de encendido por chispa o por compresión (por ejemplo: magnetos, 
dinamomagnetos, bobinas de encendido, bujías de encendido o calenta ­
miento, motores de arranque); generadores (por ejemplo: dínamos, alter ­
nadores) y reguladores disyuntores utilizados con estos motores.  
8511.10  –  Bujías de encendido.  
8511.10.01  Reconocibles para naves aéreas.  1 0  B  
8511.10.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales o motocicletas.  15 C  
8511.10.99  Los demás.  1 5  C  
8511.20  –  Magnetos; dinamomagnetos; volantes magnéticos.  
8511.20.01  Reconocibles para naves aéreas.  1 0  B  
8511.20.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales o motocicletas.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1190  
Fracción  Descripción  Tasa base  Categoría  
8511.20.03  Magnetos, excepto lo comprendido en las fracciones 8511.20.01 
y 02.  Ex. A  
8511.20.99  Los demás.  1 5  C  
8511.30  –  Distribuidores; bobinas de encendido.  
8511.30.01  Reconocibles para naves aéreas.  1 0  C  
8511.30.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las, industriales o motocicletas.  15 C  
8511.30.03  Distribuidores, excepto lo comprendido en las fracciones 8511. 30.01 
y 02.  15 B +  
8511.30.99  Los demás.  1 5  C  
8511.40  –  Motores de arranque, aunque funcionen también como generadores . 
8511.40.01  Reconocibles para naves aéreas.  1 0  B +  
8511.40.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales o motocicletas.  15 B +  
8511.40.03  Motores de arranque, con capacidad inferior a 24 volts y con p eso 
inferior a 15 kg.  15 B +  
8511.40.99  Los demás.  1 5  C  
8511.50  –  Los demás generadores.  
8511.50.01  Dínamos (generadores).  1 5  C  
8511.50.02  Reconocibles para naves aéreas.  1 0  B  
8511.50.03  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales o motocicletas.  15 B +  
8511.50.04  Alternadores, con capacidad inferior a 24 volts y peso inferio r a 
10 kg.  15 C  
8511.50.99  Los demás.  1 0  C  
8511.80  –  Los demás aparatos y dispositivos.  
8511.80.01  Reguladores de voltaje.  2 0  C  
8511.80.02  Reconocibles para naves aéreas.  1 0  B  
8511.80.03  Bujías de calentado (precalentadoras).  1 5  A  
8511.80.04  Reconocibles como concebidos exclusivamente para tractores agr íco­
las e industriales o motocicletas.  15 A  
8511.80.99  Los demás.  1 5  C  
8511.90  –  Partes.  
8511.90.01  Platinos.  1 5  A  
8511.90.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales o motocicletas.  10 A  
8511.90.03  Inducidos o portaescobillas u otras partes o piezas, reconocib les 
como concebidas exclusivamente para motores de arranque, dínamo s 
o alternadores.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1191  
Fracción  Descripción  Tasa base  Categoría  
8511.90.04  Reconocibles para naves aéreas.  1 0  B  
8511.90.05  Colectores de cobre, con peso unitario inferior o igual a 2 kg . 1 5  C  
8511.90.99  Los demás.  1 0  C  
85.12  Aparatos eléctricos de alumbrado o señalización (excepto los artículos de 
la partida  85.39 ), limpiaparabrisas, eliminadores de escarcha o vaho, eléc ­
tricos, del tipo de los utilizados en velocípedos o vehículos automóviles.  
8512.10  –  Aparatos de alumbrado o señalización visual del tipo de los ut ilizados en 
bicicletas.  
8512.10.01  Dínamos de alumbrado.  1 5  C  
8512.10.02  Luces direccionales y/o calaveras traseras.  1 5  B +  
8512.10.99  Los demás.  1 5  B +  
8512.20  –  Los demás aparatos de alumbrado o señalización visual.  
8512.20.01  Faros, luces direccionales delanteras y traseras, reconocibles  como 
concebidos exclusivamente para motocicletas.  10 B +  
8512.20.02  Luces direccionales y/o calaveras traseras, excepto lo compren dido 
en la fracción 8512.20.01.  10 C  
8512.20.99  Los demás.  1 5  C  
8512.30  –  Aparatos de señalización acústica.  
8512.30.01  Aparatos de señalización acústica.  1 5  C  
8512.40  –  Limpiaparabrisas y eliminadores de escarcha o vaho.  
8512.40.01  Limpiaparabrisas y eliminadores de escarcha o vaho.  1 5  C  
8512.90  –  Partes.  
8512.90.01  Del equipo farol dínamo de bicicleta.  1 0  B  
8512.90.02  Reconocibles como concebidas exclusivamente para bocinas u otr os 
avisadores acústicos.  10 C  
8512.90.03  Hojas montadas para limpiaparabrisas, con longitud igual o sup erior 
a 50 cm.  10 C  
8512.90.04  Reconocibles como concebidas exclusivamente para faros de auto ­
móviles.  10 C  
8512.90.05  Reconocibles como concebidas exclusivamente para luces direcci o­
nales y/o calaveras traseras.  10 C  
8512.90.99  Los demás.  1 5  C  
85.13  Lámparas eléctricas portátiles concebidas para funcionar con su propia 
fuente de energía (por ejemplo: de pilas, acumuladores, electromagnéticas), 
excepto los aparatos de alumbrado de la partida  85.12 . 
8513.10  –  Lámparas.  
8513.10.01  De seguridad, para mineros.  1 5  C  
8513.10.99  Los demás.  2 0  C  
8513.90  –  Partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1192  
Fracción  Descripción  Tasa base  Categoría  
8513.90.01  Partes.  Ex.  A  
85.14  Hornos eléctricos industriales o de laboratorio, incluidos los de inducción o 
pérdidas dieléctricas; los demás aparatos industriales o de laboratorio para 
tratamiento térmico de materias por inducción o pérdidas dieléctricas.  
8514.10  –  Hornos de resistencia (de calentamiento indirecto).  
8514.10.01  Hornos para panadería o industrias análogas.  2 0  B  
8514.10.02  De resistencia para temple de metales.  Ex.  A  
8514.10.03  Hornos industriales, excepto lo comprendido en las fracciones 
8514.10.01 y 02.  20 B  
8514.10.99  Los demás.  1 5  C  
8514.20  –  Hornos de inducción o pérdidas dieléctricas.  
8514.20.01  De inducción de baja frecuencia, para el recalentamiento de me tales.  1 0  B  
8514.20.02  De inducción de baja frecuencia, para fusión de metales.  1 5  C  
8514.20.03  Hornos industriales, excepto lo comprendido en las fracciones 
8514.20.01, 02 y 04.  20 C  
8514.20.04  Sistema de fundición reconocible como concebido para la fabric ación 
de monobloques y cabezas para motor, incluyendo al menos: horno  
de fusión, horno de precalentamiento (de espera y afinación) y es­
corificador de hornos de fundición.  Ex. A  
8514.20.99  Los demás.  1 5  C  
8514.30  –  Los demás hornos.  
8514.30.01  Hornos para panadería o industrias análogas.  2 0  B  
8514.30.02  Hornos de arco.  Ex.  A  
8514.30.03  Hornos industriales, excepto lo comprendido en las fracciones 
8514.30.01, 02, 05 y 06.  20 B  
8514.30.04  Hornos de laboratorio.  2 0  B  
8514.30.05  Hornos para el calentamiento y el secado con rayos catódicos, láser, 
ultravioleta, infrarrojos y de alta frecuencia.  10 B  
8514.30.06  De olla de capacidad igual o superior a 120 Ton/hr.  Ex.  A  
8514.30.99  Los demás.  1 5  C  
8514.40  –  Los demás aparatos para tratamiento térmico de materias por in ducción o 
pérdidas dieléctricas.  
8514.40.01  Aparatos de tratamiento térmico, excepto para metales.  2 0  C  
8514.40.99  Los demás.  1 5  C  
8514.90  –  Partes.  
8514.90.01  Reconocibles como concebidas exclusivamente para hornos de lab o­
ratorio.  10 B  
8514.90.02  Reconocibles como concebidas exclusivamente para hornos de arc o. 1 0  C  
8514.90.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en las fracciones 8514.10.03, 8514.20.03 y 02 y 8514.30.03.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1193  
Fracción  Descripción  Tasa base  Categoría  
8514.90.99  Los demás.  1 0  C  
85.15  Máquinas y aparatos para soldar (aunque puedan cortar), eléctricos (in ­
cluidos los de gas calentado eléctricamente), de láser u otros haces de luz o 
de fotones, ultrasonido, haces de electrones, impulsos magnéticos o chorro 
de plasma; máquinas y aparatos eléctricos para proyectar en caliente metal 
o cermet.  
– Máquinas y aparatos para soldadura fuerte o para soldadura bla nda: 
8515.11  –  –  Soldadores y pistolas para soldar.  
8515.11.01  Para soldar o cortar, portátiles («cautines»).  2 0  C  
8515.11.99  Los demás.  1 5  C  
8515.19  –  –  Los demás.  
8515.19.99  Los demás.  1 5  C  
– Máquinas y aparatos para soldar metal por resistencia:  
8515.21  –  –  Total o parcialmente automáticos.  
8515.21.01  Para soldar metales por costuras o proyección.  1 0  C  
8515.21.02  Para soldar o cortar, portátiles (cautines).  2 0  C  
8515.21.99  Los demás.  1 5  B  
8515.29  –  –  Los demás.  
8515.29.01  Para soldar metales por costura o proyección, no automáticos.  1 0  C  
8515.29.99  Los demás.  1 5  C  
– Máquinas y aparatos para soldar metal, de arco o chorro de pla sma:  
8515.31  –  –  Total o parcialmente automáticos.  
8515.31.01  Para soldar o cortar, de arco, tipo generador o transformador,  inferior 
o igual a 1,260 amperes.  20 C  
8515.31.02  Para soldar o cortar, de arco, tipo generador o transformador,  supe­
rior a 1,260 amperes.  10 C  
8515.31.99  Los demás.  1 5  C  
8515.39  –  –  Los demás.  
8515.39.01  Para soldar o cortar, de arco, tipo generador o transformador,  inferior 
o igual a 1,260 amperes.  20 C  
8515.39.02  Para soldar o cortar, de arco, tipo generador o transformador,  supe­
rior a 1,260 amperes.  10 C  
8515.39.99  Los demás.  1 5  C  
8515.80  –  Las demás máquinas y aparatos.  
8515.80.01  Para soldar materias termoplásticas por radiofrecuencia o alta  fre­
cuencia.  15 B +  
8515.80.02  Para soldar materias termoplásticas, excepto lo comprendido en  la 
fracción 8515.80.01.  10 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1194  
Fracción  Descripción  Tasa base  Categoría  
8515.80.99  Los demás.  1 5  C  
8515.90  –  Partes.  
8515.90.01  Pinzas portaelectrodos o sus partes, para soldadura por arco.  1 5  B +  
8515.90.99  Los demás.  1 0  B +  
85.16  Calentadores de agua, instantáneos o de acumulación, eléctricos, y calen ­
tadores eléctricos de inmersión; aparatos eléctricos para calefacción de 
espacios o suelos; aparatos electrotérmicos para el cuidado del cabello 
(por ejemplo: secadores, rizadores, calientatenacillas) o para secar las 
manos; planchas eléctricas; los demás aparatos electrotérmicos de uso 
doméstico; resistencias calentadoras, excepto las de la partida  85.45 . 
8516.10  –  Calentadores de agua, instantáneos o de acumulación, eléctrico s, y calen­
tadores eléctricos de inmersión.  
8516.10.01  Calentadores de agua, instantáneos o de acumulación, eléctrico s, y 
calentadores eléctricos de inmersión.  15 C  
– Aparatos eléctricos para calefacción de espacios o suelos:  
8516.21  –  –  Radiadores de acumulación.  
8516.21.01  Radiadores de acumulación.  2 0  A  
8516.29  –  –  Los demás.  
8516.29.01  Estufas.  2 0  C  
8516.29.99  Los demás.  2 0  A  
– Aparatos electrotérmicos para el cuidado del cabello o para se car las 
manos:  
8516.31  –  –  Secadores para el cabello.  
8516.31.01  Secadores para el cabello.  2 0  A  
8516.32  –  –  Los demás aparatos para el cuidado del cabello.  
8516.32.99  Los demás aparatos para el cuidado del cabello.  2 0  A  
8516.33  –  –  Aparatos para secar las manos.  
8516.33.01  Aparatos para secar las manos.  1 5  B  
8516.40  –  Planchas eléctricas.  
8516.40.01  Planchas eléctricas.  2 0  A  
8516.50  –  Hornos de microondas.  
8516.50.01  Hornos de microondas.  2 0  A  
8516.60  –  Los demás hornos; cocinas, calentadores (incluidas las mesas d e cocción), 
parrillas y asadores.  
8516.60.01  Calentadores (incluidas las mesas de cocción), parrillas y asa dores.  2 0  A  
8516.60.02  Cocinas.  2 0  C  
8516.60.03  Hornos.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1195  
Fracción  Descripción  Tasa base  Categoría  
8516.60.99  Los demás.  2 0  A  
– Los demás aparatos electrotérmicos:  
8516.71  –  –  Aparatos para la preparación de café o té.  
8516.71.01  Aparatos para la preparación de café o té.  2 0  A  
8516.72  –  –  Tostadoras de pan.  
8516.72.01  Tostadores de pan.  2 0  A  
8516.79  –  –  Los demás.  
8516.79.01  Para calefacción de automóviles.  1 5  A  
8516.79.99  Los demás.  2 0  C  
8516.80  –  Resistencias calentadoras.  
8516.80.01  Para cátodos, para válvulas electrónicas.  1 0  B  
8516.80.02  A base de carburo de silicio.  1 5  A  
8516.80.03  Para desempañantes.  1 5  B  
8516.80.99  Los demás.  1 0  C  
8516.90  –  Partes.  
8516.90.01  Carcazas para tostadores.  1 5  A  
8516.90.02  Carcazas y bases metálicas, reconocibles como concebidas exclu si­
vamente para lo comprendido en la subpartida 8516.40.  15 A  
8516.90.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8516.40.01, excepto lo comprendido en la fracció n 
8516.90.02.  15 A  
8516.90.04  Reconocibles como concebidas exclusivamente para hornos de alt a 
frecuencia (microondas).  15 A  
8516.90.05  Carcazas, reconocibles como concebidas exclusivamente para lo 
comprendido en la subpartida 8516.33.  15 A  
8516.90.06  Ensamble reconocibles como concebidos exclusivamente para lo 
comprendido en la subpartida 8516.50, que incorporen más de uno  
de los siguientes componentes: cámara de cocción, chasis del so porte 
estructural, puerta, gabinete exterior.  15 B  
8516.90.07  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en la subpartida 8516.50.  15 A  
8516.90.08  Cámaras de cocción reconocibles como concebidas para lo compre n­
dido en la fracción 8516.60.99, incluso sin ensamblar.  15 C  
8516.90.09  Panel superior con o sin elementos de calentamiento o control reco­
nocibles como concebidos exclusivamente para lo comprendido en la 
fracción 8516.60.99.  15 C  
8516.90.10  Ensambles de puertas reconocibles como concebidos exclusivamen te 
para lo comprendido en la fracción 8516.60.99, que incorporen m ás 
de uno de los siguientes componentes: panel interior, panel ext erior, 
ventana, aislamiento.  15 C  
8516.90.99  Los demás.  1 5  A  
85.17  Aparatos eléctricos de telefonía o telegrafía con hilos, incluidos los con ­
juntos  «base-teléfono de abonado»  en los que el teléfono de abonado es 
inalámbrico y los aparatos de telecomunicación por corriente portadora o 
telecomunicación digital; videófonos.  
– Teléfonos de abonado; videófonos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1196  
Fracción  Descripción  Tasa base  Categoría  
8517.11  –  –  Conjuntos «base-teléfono de abonado» en los que el teléfono de  abonado 
es inalámbrico.  
8517.11.01  Conjuntos «base-teléfono de abonado» en los que el teléfono de  
abonado es inalámbrico.  20 A  
8517.19  –  –  Los demás.  
8517.19.01  De monedas (alcancía) para servicio público, incluso con avisa dor. 2 0  A  
8517.19.02  Los demás teléfonos para servicio público.  2 0  A  
8517.19.03  Videófonos en colores.  2 0  A  
8517.19.04  Videófonos en blanco y negro u otros monocromos.  1 5  A  
8517.19.99  Los demás.  2 0  A  
– Telefax y teleimpresores:  
8517.21  –  –  Telefax.  
8517.21.01  Telefax.  1 5  A  
8517.22  –  –  Teleimpresores.  
8517.22.01  De transmisión y/o recepción, excepto aquellos que pueden func ionar 
como máquinas automáticas para el tratamiento de información.  20 A  
8517.22.99  Los demás.  1 5  A  
8517.30  –  Aparatos de conmutación para telefonía o telegrafía.  
8517.30.01  Aparatos de conmutación para telefonía o telegrafía, reconocib les 
como concebidos para ser utilizados en centrales de las redes p úbli­
cas de telecomunicación.  20 A  
8517.30.99  Los demás.  2 0  A  
8517.50  –  Los demás aparatos de telecomunicación por corriente portadora  o teleco­
municación digital.  
8517.50.01  Multiplicadores de salida digital o analógica de modems, repet idores 
digitales de interconexión o conmutadores de interfaz, para int ercam­
bio de información entre computadoras y equipos terminales de t ele­
proceso.  20 A  
8517.50.02  Módems, reconocibles como concebidos exclusivamente para lo 
comprendido en la partida 84.71.  15 A  
8517.50.03  De telecomunicación digital, para telefonía.  1 5  A  
8517.50.04  De telecomunicación digital, para telegrafía.  1 0  A  
8517.50.05  Los demás aparatos telefónicos por corriente portadora.  1 5  A  
8517.50.99  Los demás.  1 5  A  
8517.80  –  Los demás aparatos.  
8517.80.01  Equipos Carrier sobre líneas de alta tensión, para transmisión  telefó­
nica.  Ex. A  
8517.80.02  Aparatos de transmisión-recepción y repetición para multiplica ción 
de canales telefónicos.  20 A  
8517.80.03  Mesas de atención para operadora, para centrales telefónicas a utomá­
ticas.  20 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1197  
Fracción  Descripción  Tasa base  Categoría  
8517.80.04  Aparatos de estado sólido para el bloqueo de acceso al teledis cado 
del aparato del abonado.  10 A  
8517.80.05  Para telegrafía.  1 0  A  
8517.80.99  Los demás.  1 5  A  
8517.90  –  Partes.  
8517.90.01  Reconocibles como concebidas exclusivamente para aparatos tele fó­
nicos (excepto de alcancía), telegráficos y de conmutación, exc epto 
circuitos modulares constituidos por componentes eléctricos y/o  elec­
trónicos sobre tablilla aislante con circuito impreso.  Ex. A  
8517.90.02  Auricular con cabezal combinado con micrófono (diadema), para 
operadora telefónica.  10 A  
8517.90.03  Unidades electromagnéticas contadoras de memoria, y/o almacena je 
de impulsos de discado en centrales telefónicas, excepto las qu e 
incorporen relevadores.  10 A  
8517.90.04  Soportes de metal estampado para el montaje de barras y/o piez as de 
aleación plata-cobre, o plata-paladio, sobre base de cobre, bro nce, 
latón o similar, para contactos múltiples en selectores telefón icos por 
coordenadas.  10 A  
8517.90.05  Mecánicas, identificables para aparatos teleimpresores.  1 0  A  
8517.90.06  Reconocibles como concebidas exclusivamente para equipos teleg rá­
ficos.  10 A  
8517.90.07  Reconocibles como concebidos exclusivamente para cápsulas rece p­
toras, para aparatos telefónicos.  10 A  
8517.90.08  Detectores de frecuencia de señalización, para centrales telef ónicas.  1 0  A  
8517.90.09  Dispositivos de estado sólido, para privatizar aparatos telefó nicos de 
abonados conectados en paralelo.  10 A  
8517.90.10  Reconocibles como concebidas exclusivamente para las máquinas de 
facsimilado especificadas en la Nota aclaratoria 2 del Capítulo  85. 15 A  
8517.90.11  Reconocibles como concebidas exclusivamente para las máquinas de 
facsimilado, excepto lo comprendido en la fracción 8517.90.10.  15 A  
8517.90.12  Reconocibles como concebidas exclusivamente para equipos telef ó­
nicos que incorporen al menos un circuito modular.  15 A  
8517.90.13  Reconocibles como concebidas exclusivamente para lo comprendid o 
en las subpartidas 8517.22, 8517.30 y para aparatos telefónicos  de 
las subpartidas 8517.50, excepto digitales, y 8517.80, que inco rporen 
al menos un circuito modular.  15 A  
8517.90.14  Las demás partes que incorporen al menos un circuito modular.  1 5  A  
8517.90.15  Circuitos modulares.  1 5  A  
8517.90.16  Las demás partes, incluso las placas frontales y los dispositi vos de 
ajuste o seguridad, reconocibles como concebidos exclusivamente  
para lo comprendido en la fracción 8517.90.15.  15 A  
8517.90.99  Los demás.  Ex.  A  
85.18  Micrófonos y sus soportes; altavoces (altoparlantes), incluso montados en 
sus cajas; auriculares, incluso combinados con micrófono; amplificadores 
eléctricos de audiofrecuencia; equipos eléctricos para amplificación de 
sonido.  
8518.10  –  Micrófonos y sus soportes.  
8518.10.01  Reconocibles para naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1198  
Fracción  Descripción  Tasa base  Categoría  
8518.10.02  A bobina móvil.  1 5  A  
8518.10.03  Pastillas, cartuchos, cápsulas o unidades a bobina móvil, sin dispo­
sitivos de montaje.  15 A  
8518.10.99  Los demás.  2 0  A  
– Altavoces (altoparlantes), incluso montados en sus cajas:  
8518.21  –  –  Un altavoz (altoparlante) montado en su caja.  
8518.21.01  Un altavoz (altoparlante) montado en su caja.  2 0  A  
8518.22  –  –  Varios altavoces (altoparlantes) montados en una misma caja.  
8518.22.01  Varios altavoces (altoparlantes) montados en una misma caja.  2 0  A  
8518.29  –  –  Los demás.  
8518.29.01  Reconocibles para naves aéreas.  1 0  A  
8518.29.99  Los demás.  2 0  A  
8518.30  –  Auriculares, incluso combinados con micrófono.  
8518.30.01  Reconocibles para naves aéreas.  1 0  A  
8518.30.02  Para conectarse a receptores de radio y/o televisión.  1 5  A  
8518.30.03  Microteléfono.  2 0  A  
8518.30.99  Los demás.  2 0  A  
8518.40  –  Amplificadores eléctricos de audiofrecuencia.  
8518.40.01  Reconocibles para naves aéreas.  1 0  A  
8518.40.02  Para operación sobre línea telefónica.  1 0  A  
8518.40.03  Para sistemas de televisión por cables.  2 0  A  
8518.40.04  Ecualizadores.  2 0  A  
8518.40.05  Expansor-compresor de volumen, aun cuando se presente con prea m­
plificador de 10 o más entradas.  20 A  
8518.40.06  Preamplificadores, excepto lo comprendido en la fracción 
8518.40.05.  20 A  
8518.40.07  Procesadores de audio o compresores, limitadores, expansores, con­
troladores automáticos de ganancia, recortadores de pico con o sin 
ecualizadores, de uno o más canales con impedancia de entrada y  
salida de 600 ohms.  10 A  
8518.40.99  Los demás.  2 0  A  
8518.50  –  Equipos eléctricos para amplificación de sonido.  
8518.50.01  Equipos eléctricos para amplificación de sonido.  2 0  A  
8518.90  –  Partes.  
8518.90.01  Reconocibles como concebidas exclusivamente para micrófonos.  1 0  A  
8518.90.02  Reconocibles como concebidas exclusivamente para cápsulas tran s­
misoras (micrófonos), para aparatos telefónicos.  10 A  
8518.90.99  Los demás.  Ex.  A  
85.19  Giradiscos, tocadiscos, tocacasetes y demás reproductores de sonido, sin 
dispositivo de grabación de sonido incorporado.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1199  
Fracción  Descripción  Tasa base  Categoría  
8519.10  –  Tocadiscos que funcionen por ficha o moneda.  
8519.10.01  Tocadiscos que funcionen por ficha o moneda.  2 0  C  
– Los demás tocadiscos:  
8519.21  –  –  Sin altavoces (altoparlantes).  
8519.21.01  Tornamesas profesionales («turn-table»), sin cambiador automát ico ni 
mueble, reconocibles como concebidas exclusivamente para el uso  de 
radiodifusoras y estudios profesionales de grabación.  15 C  
8519.21.99  Los demás.  2 0  C  
8519.29  –  –  Los demás.  
8519.29.01  Tornamesas profesionales («turn-table»), sin cambiador automát ico ni 
mueble, reconocibles como concebidas exclusivamente para el uso  de 
radiodifusoras y estudios profesionales de grabación.  15 C  
8519.29.99  Los demás.  2 0  C  
– Giradiscos:  
8519.31  –  –  Con cambiador automático de discos.  
8519.31.01  Con cambiador automático de discos.  2 0  C  
8519.39  –  –  Los demás.  
8519.39.99  Los demás.  2 0  C  
8519.40  –  Aparatos para reproducir dictados.  
8519.40.01  Aparatos para reproducir dictados.  2 0  C  
– Los demás reproductores de sonido:  
8519.92  –  –  Tocacasetes de bolsillo.  
8519.92.01  Tocacasetes de bolsillo.  2 0  C  
8519.93  –  –  Los demás tocacasetes.  
8519.93.01  De tipo doméstico y/o para automóviles, con peso unitario igua l o 
inferior a 3.5 kg.  20 C  
8519.93.02  Con potencia igual o superior a 60 W, excepto lo comprendido e n la 
fracción 8519.93.01.  10 C  
8519.93.99  Los demás.  2 0  C  
8519.99  –  –  Los demás.  
8519.99.01  Reproductores con sistema de lectura óptica por haz de rayos l áser 
(lectores de discos compactos).  Ex. A  
8519.99.99  Los demás.  2 0  C  
85.20  Magnetófonos y demás aparatos de grabación de sonido, incluso con dis ­
positivo de reproducción de sonido incorporado.  
8520.10  –  Aparatos para dictar que sólo funcionen con fuente de energía exterior.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1200  
Fracción  Descripción  Tasa base  Categoría  
8520.10.01  Aparatos para dictar que sólo funcionen con una fuente de ener gía 
exterior.  15 A  
8520.20  –  Contestadores telefónicos.  
8520.20.01  Contestadores telefónicos.  1 5  A  
– Los demás aparatos de grabación y reproducción de sonido, en c inta 
magnética:  
8520.32  –  –  Digitales.  
8520.32.01  Con cinta magnética de ancho igual o superior a 6 mm, para est a­
ciones difusoras de radio o televisión y estudios de grabación.  15 A  
8520.32.99  Los demás.  2 0  A  
8520.33  –  –  Los demás, de casete.  
8520.33.01  Con cinta magnética de ancho igual o superior a 6 mm, para est a­
ciones difusoras de radio o televisión y estudios de grabación.  15 A  
8520.33.99  Los demás.  2 0  A  
8520.39  –  –  Los demás.  
8520.39.01  Con cinta magnética de ancho igual o superior a 6 mm, para est a­
ciones difusoras de radio o televisión y estudios de grabación.  15 A  
8520.39.99  Los demás.  2 0  A  
8520.90  –  Los demás.  
8520.90.01  Tornos para el registro de sonido en discos maestros.  1 0  A  
8520.90.02  Sistemas automatizados para la preparación, grabación o transf eren­
cia del sonido, y acondicionamiento de discos de vidrio (Sistem as de 
masterización para la fabricación de discos compactos).  Ex. A  
8520.90.99  Los demás.  1 5  A  
85.21  Aparatos de grabación o reproducción de imagen y sonido (videos), incluso 
con receptor de señales de imagen y sonido incorporado.  
8521.10  –  De cinta magnética.  
8521.10.01  De casetes con cinta magnética de ancho inferior o igual a 13 mm. 1 0  A  
8521.10.99  Los demás.  1 0  A  
8521.90  –  Los demás.  
8521.90.99  Los demás.  1 0  A  
85.22  Partes y accesorios identificables como destinados, exclusiva o principal ­
mente, a los aparatos de las partidas  85.19  a 85.21 . 
8522.10  –  Cápsulas fonocaptoras.  
8522.10.01  Cápsulas fonocaptoras.  1 5  A  
8522.90  –  Los demás.  
8522.90.01  Mecanismos completos de aparatos para registro y reproducción de 
sonido, aun cuando tengan cabeza grabadora-reproductora y tapa de 
ornato incorporados, sin fuente de alimentación, sin amplificad or de 
potencia y sin gabinete.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1201  
Fracción  Descripción  Tasa base  Categoría  
8522.90.02  Agujas completas, con punto de diamante, zafiro, osmio y otros  
metales finos.  15 A  
8522.90.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8519.10.01.  15 A  
8522.90.04  Cabezas grabadoras y/o reproductoras y/o borradoras de sonido en 
cinta magnética.  10 A  
8522.90.05  Puntillas o estiletes de piedras preciosas o sintéticas, sin e star adhe­
ridos a ninguna otra parte de las agujas fonográficas.  10 A  
8522.90.06  Mecanismos para tocadiscos, sin: mueble, capelo, circuitos de audio 
y fonocaptor.  10 A  
8522.90.07  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en las partidas 85.19, 85.20 y 85.21.  15 A  
8522.90.08  Partes y piezas mecánicas, reconocibles como concebidas exclus iva­
mente para uso en grabadoras y/o reproductoras de sonido a cint a 
magnética.  10 A  
8522.90.09  Cabezas cortadoras para grabación de discos vírgenes.  1 0  A  
8522.90.10  Mecanismo transportador de inserción frontal del casete, sin s istema 
de soporte y accionamiento de cabeza borradora sin llaves de re le­
vadores conmutadores de circuito electrónico de grabación/repro duc­
ción, para reproductores a cinta, reconocibles como concebidos ex­
clusivamente para vehículos automóviles.  10 C  
8522.90.11  Para fonocaptores y agujas fonográficas.  1 0  A  
8522.90.12  Enrolladores de videocintas magnéticas, aun cuando tenga dispo sitivo 
de borrador o de limpieza.  10 A  
8522.90.99  Los demás.  1 5  A  
85.23  Soportes preparados para grabar sonido o grabaciones análogas, sin gra ­
bar, excepto los productos del Capítulo 37.  
– Cintas magnéticas:  
8523.11  –  –  De anchura inferior o igual a 4 mm.  
8523.11.01  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto en cartuchos o casetes.  10 C  
8523.11.99  Los demás.  1 5  C  
8523.12  –  –  De anchura superior a 4 mm pero inferior o igual a 6.5 mm.  
8523.12.01  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto en cartuchos o casetes.  10 C  
8523.12.99  Los demás.  1 5  C  
8523.13  –  –  De anchura superior a 6.5 mm.  
8523.13.01  Embobinadas en carretes o centros de cualquier material, de an chura 
inferior a 7 mm, para la grabación del sonido.  15 C  
8523.13.02  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto en cartuchos o casetes.  Ex. A  
8523.13.99  Los demás.  1 5  C  
8523.20  –  Discos magnéticos.  
8523.20.01  Discos magnéticos.  1 5  C  
8523.30  –  Tarjetas con tira magnética incorporada.  
8523.30.01  Tarjetas con tira magnética incorporada.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1202  
Fracción  Descripción  Tasa base  Categoría  
8523.90  –  Los demás.  
8523.90.99  Los demás.  1 5  C  
85.24  Discos, cintas y demás soportes para grabar sonido o grabaciones análo ­
gas, grabados, incluso las matrices y moldes galvánicos para fabricación 
de discos, excepto los productos del Capítulo 37.  
8524.10  –  Discos para tocadiscos.  
8524.10.01  Para películas cinematográficas sincronizadas.  1 5  A  
8524.10.02  Para la enseñanza, con sonido o imágenes, técnicas, científica s o con 
fines culturales, reconocibles como concebidas exclusivamente p ara 
instituciones de educación o similares.  10 A  
8524.10.99  Los demás.  1 5  A  
– Discos para sistemas de lectura por rayos láser:  
8524.31  –  –  Para reproducir fenómenos distintos del sonido o la imagen.  
8524.31.01  Para reproducir fenómenos distintos del sonido o la imagen.  1 5  A  
8524.32  –  –  Para reproducir únicamente sonido.  
8524.32.01  Para reproducir únicamente sonido.  1 5  C  
8524.39  –  –  Los demás.  
8524.39.99  Los demás.  1 5  A  
8524.40  –  Cintas magnéticas para reproducir fenómenos distintos del soni do o la 
imagen.  
8524.40.01  Cintas magnéticas para reproducir fenómenos distintos del soni do o 
la imagen.  15 A  
– Las demás cintas magnéticas:  
8524.51  –  –  De anchura inferior o igual a 4 mm.  
8524.51.01  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», cuando se presenten en cartuchos o casetes.  15 A  
8524.51.02  Para la enseñanza, con sonido o imágenes, técnicas, científica s o con 
fines culturales, reconocibles como concebidas exclusivamente p ara 
instituciones de educación o similares.  10 A  
8524.51.03  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto lo comprendido en la fracción 8524.51.01.  10 A  
8524.51.99  Los demás.  1 5  C  
8524.52  –  –  De anchura superior a 4 mm pero inferior o igual a 6.5 mm.  
8524.52.01  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», cuando se presenten en cartuchos o casetes.  15 A  
8524.52.02  Para la enseñanza, con sonido o imágenes, técnicas, científica s o con 
fines culturales, reconocibles como concebidas exclusivamente p ara 
instituciones de educación o similares.  10 A  
8524.52.03  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto lo comprendido en la fracción 8524.52.01.  10 A  
8524.52.99  Los demás.  1 5  A  
8524.53  –  –  De anchura superior a 6.5 mm.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1203  
Fracción  Descripción  Tasa base  Categoría  
8524.53.01  De anchura inferior o igual a 13 mm, reconocibles como concebi das 
exclusivamente para ser utilizadas en «video tape», cuando se p re­
senten en cartuchos o casetes.  15 C  
8524.53.02  Para la enseñanza, con sonido o imágenes, técnicas, científica s o con 
fines culturales, reconocibles como concebidas exclusivamente p ara 
instituciones de educación o similares.  10 A  
8524.53.03  Reconocibles como concebidas exclusivamente para ser utilizada s en 
«video tape», excepto lo comprendido en la fracción 8524.53.01.  10 A  
8524.53.99  Los demás.  1 5  A  
8524.60  –  Tarjetas con tira magnética incorporada.  
8524.60.01  Tarjetas con tira magnética incorporada.  1 5  A  
– Los demás:  
8524.91  –  –  Para reproducir fenómenos distintos del sonido o la imagen.  
8524.91.01  Discos flexibles grabados, acompañados de instructivos impreso s o 
alguna otra documentación («software»).  10 A  
8524.91.99  Los demás.  1 5  A  
8524.99  –  –  Los demás.  
8524.99.99  Los demás.  1 5  A  
85.25  Aparatos emisores de radiotelefonía, radiotelegrafía, radiodifusión o tele ­
visión, incluso con aparato receptor o de grabación o reproducción de 
sonido, incorporado; cámaras de televisión; videocámaras, incluidas las 
de imagen fija.  
8525.10  –  Aparatos emisores.  
8525.10.01  De radiodifusión en bandas comerciales amplitud modulada (AM) o 
frecuencia modulada (FM).  10 A  
8525.10.02  De televisión.  1 0  A  
8525.10.03  Fijos o móviles en muy alta frecuencia (VHF) de 30 a 180 MHz, en 
frecuencia modulada (FM) o amplitud modulada (AM) para radiote­
lefonía o radiotelegrafía.  15 A  
8525.10.04  Fijos o móviles, en banda lateral única del 1.6 a 30 MHz, con po­
tencia comprendida entre 10 W y 1 kW, inclusive, para radiotele fonía 
o radiotelegrafía.  20 A  
8525.10.05  Fijos o móviles en muy alta frecuencia modulada, para radiotel efonía 
o radiotelegrafía.  20 A  
8525.10.06  Fijos o móviles en ultra alta frecuencia (UHF) de 300 a 470 MH z, 
para radiotelefonía o radiotelegrafía.  15 A  
8525.10.07  Fijos o móviles en ultra alta frecuencia (UHF) de más de 470 M Hz, a 
1 GHz, para radiotelefonía o radiotelegrafía.  15 A  
8525.10.08  Fijos o móviles en super alta frecuencia (SHF) o de microondas  de 
mas de 1 GHz, con capacidad superior a 300 canales telefónicos o 
para un canal de televisión, para radiotelefonía o radiotelegra fía. 20 A  
8525.10.09  Fijos o móviles en banda civil de 26.2 a 27.5 MHz, para radiot ele­
fonía.  20 A  
8525.10.10  Generador de señales de teletexto.  1 0  A  
8525.10.11  Sistemas de transmisión de microondas vía satélite, cuya frecu encia 
de operación sea de 11.7 a 14.5 GHz.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1204  
Fracción  Descripción  Tasa base  Categoría  
8525.10.99  Los demás.  1 5  A  
8525.20  –  Aparatos emisores con aparato receptor incorporado.  
8525.20.01  Fijos o móviles en muy alta frecuencia (VHF), de 30 a 180 MHz,  en 
frecuencia modulada (FM) o amplitud modulada (AM), para radio­
telefonía o radiotelegrafía.  15 A  
8525.20.02  Fijos o móviles en banda lateral única de 1.6 a 30 MHz, con po tencia 
comprendida entre 10 W y 1 kW, inclusive, para radiotelefonía o  
radiotelegrafía.  20 A  
8525.20.03  Equipos transmisores-receptores de televisión en circuito cerr ado. 1 0  A  
8525.20.04  Fijos o móviles en muy alta frecuencia modulada, para radiotel efonía 
o radiotelegrafía.  20 A  
8525.20.05  Fijos o móviles en ultra alta frecuencia (UHF) de 300 a 470 MH z, 
para radiotelefonía o radiotelegrafía.  15 A  
8525.20.06  Fijos o móviles en ultra alta frecuencia (UHF) de más de 470 M Hz a 
1 GHz, para radiotelefonía o radiotelegrafía.  15 A  
8525.20.07  Fijos de VHF, con sintetizador de frecuencia para más de 500 c ana­
les de radiofrecuencia.  20 A  
8525.20.08  Fijos o móviles en super alta frecuencia (SHF) o de microondas  de 
más de 1 GHz, con capacidad superior a 300 canales telefónicos o 
para un canal de televisión, para radiotelefonía o radiotelegra fía. 20 A  
8525.20.09  Fijos o móviles en banda civil de 26.2 a 27.5 MHz, para radiot ele­
fonía.  20 A  
8525.20.10  Sistemas de transmisión y recepción de microondas vía satélite , cuya 
frecuencia de operación sea de 11.7 a 14.5 GHz.  10 A  
8525.20.11  Transmisores-receptores fijos o móviles en ultra alta frecuenc ia 
(UHF) de 415 a 452 MHz, reconocibles como concebidos exclusiva­
mente para tomar lecturas de contadores de agua.  Ex. A  
8525.20.99  Los demás.  1 5  A  
8525.30  –  Cámaras de televisión.  
8525.30.01  Cámaras de televisión giroestabilizadas.  1 0  A  
8525.30.02  Cámaras tomavistas para estudio de televisión, excepto las que  apo­
yan en el hombro y las portátiles.  10 A  
8525.30.03  Aparatos tomavistas para sistemas de televisión en circuito ce rrado, 
excepto lo comprendido en las fracciones 8525.30.01 y 02.  Ex. A  
8525.30.99  Los demás.  1 0  A  
8525.40  –  Videocámaras, incluidas las de imagen fija.  
8525.40.01  Videocámaras, incluidas las de imagen fija.  1 0  A  
85.26  Aparatos de radar, radionavegación o radiotelemando.  
8526.10  –  Aparatos de radar.  
8526.10.01  Radiosondas meteorológicas.  1 0  A  
8526.10.99  Los demás.  1 5  A  
– Los demás:  
8526.91  –  –  Aparatos de radionavegación.  
8526.91.01  Radiogoniómetros con capacidad para sintonizar la banda de rad io­
faros (beacon), comprendida entre 180 y 420 kilociclos y sensib ilidad 
igual o mejor a 20 microvoltios por metro, con una relación señ al a 
ruido de 6 decibeles.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1205  
Fracción  Descripción  Tasa base  Categoría  
8526.91.99  Los demás.  1 5  A  
8526.92  –  –  Aparatos de radiotelemando.  
8526.92.01  Transmisores para el accionamiento de aparatos a control remot o 
mediante frecuencias ultrasónicas o de espectro infrarrojo.  10 A  
8526.92.99  Los demás.  1 5  A  
85.27  Aparatos receptores de radiotelefonía, radiotelegrafía o radiodifusión, in ­
cluso combinados en la misma envoltura con grabador o reproductor de 
sonido o con reloj.  
– Aparatos receptores de radiodifusión que puedan funcionar sin fuente de 
energía exterior, incluso los que puedan recibir señales de rad iotelefonía o 
radiotelegrafía:  
8527.12  –  –  Radiocasetes de bolsillo.  
8527.12.01  Radiocasetes de bolsillo.  2 0  A  
8527.13  –  –  Los demás aparatos combinados con grabador o reproductor de so nido.  
8527.13.01  Los demás aparatos combinados con grabador o reproductor de so ­
nido.  20 A  
8527.19  –  –  Los demás.  
8527.19.99  Los demás.  2 0  A  
– Aparatos receptores de radiodifusión que solo funcionen con fu ente de 
energía exterior, del tipo de los utilizados en vehículos autom óviles, in­
cluso los que puedan recibir señales de radiotelefonía o radiot elegrafía:  
8527.21  –  –  Combinados con grabador o reproductor de sonido.  
8527.21.01  Receptores de radio AM-FM, aun cuando incluyan transmisores re ­
ceptores de radio banda civil.  20 C  
8527.21.99  Los demás.  2 0  C  
8527.29  –  –  Los demás.  
8527.29.01  Receptores de radiodifusión, AM reconocibles como concebidos e x­
clusivamente para uso automotriz.  20 A  
8527.29.99  Los demás.  2 0  A  
– Los demás aparatos receptores de radiodifusión, incluso los qu e puedan 
recibir señales de radiotelefonía o radiotelegrafía:  
8527.31  –  –  Combinados con grabador o reproductor de sonido.  
8527.31.01  Portátil, para pilas y corriente, con altavoces y gabinete inc orporados.  2 0  A  
8527.31.99  Los demás.  2 0  A  
8527.32  –  –  Sin combinar con grabador o reproductor de sonido, pero combin ados 
con reloj.  
8527.32.01  Sin combinar con grabador o reproductor de sonido, pero combin a­
dos con reloj.  20 C  
8527.39  –  –  Los demás.  
8527.39.99  Los demás.  2 0  A  
8527.90  –  Los demás aparatos.  
8527.90.01  Fijos o móviles en muy alta frecuencia (VHF) de 30 a 180 MHz, en 
frecuencia modulada (FM) o amplitud modulada (AM), para radio­
telefonía o radiotelegrafía.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1206  
Fracción  Descripción  Tasa base  Categoría  
8527.90.02  Fijos o móviles en banda lateral única de 1.6 a 30 MHz, con po tencia 
comprendida entre 10 W y 1 kW, inclusive, para radiotelefonía o  
radiotelegrafía.  20 A  
8527.90.03  Receptores de radiotelefonía muy alta frecuencia (VHF), de 243  a  
250 MHz.  10 A  
8527.90.04  Fijos o móviles en ultra alta frecuencia (UHF) de 300 a 470 MH z, 
para radiotelefonía o radiotelegrafía.  15 A  
8527.90.05  Fijos o móviles en ultra alta frecuencia (UHF) de más de 470 M Hz, a 
1 GHz, para radiotelefonía o radiotelegrafía.  15 A  
8527.90.06  Receptores, medidores de distancia.  1 0  A  
8527.90.07  Fijos o móviles en muy alta frecuencia modulada, para radiotel efonía 
o radiotelegrafía, excepto lo comprendido en la fracción 8527.9 0.03.  20 A  
8527.90.08  Fijos o móviles en super alta frecuencia (SHF) o de microondas  de 
más de 1 GHz, con capacidad superior a 300 canales telefónicos o 
para un canal de televisión, para telefonía o telegrafía.  20 A  
8527.90.09  Fijos o móviles en banda civil de 26.2 a 27.5 MHz, para radiot ele­
fonía.  20 A  
8527.90.10  Receptor de microondas o de señales de vía satélite, cuya frec uencia 
de operación sea hasta de 4.2 GHz y máximo 999 canales de tele­
visión.  20 A  
8527.90.11  Sistema de recepción de microondas vía satélite, compuesto de loca­
lizador electrónico de satélites, convertidor de bajada, recept or cuya 
onda de frecuencia de operación sea de 3.7 a 4.2 GHz, amplifica dor 
de bajo ruido (LNA), guías de onda, polarrotor y corneta alimen ta­
dora.  20 A  
8527.90.12  Sistema de recepción de microondas vía satélite, compuesto de un 
convertidor de bajada cuya frecuencia de operación sea de 11.7 a 
14.5 GHz, y un receptor cuya frecuencia de operación sea de has ta 
4.2 GHz.  10 A  
8527.90.13  Aparatos de llamada de personas, excepto los comprendidos en l as 
fracciones 8527.90.01, 02 y 05.  15 A  
8527.90.99  Los demás.  1 5  A  
85.28  Aparatos receptores de televisión, incluso con aparato receptor de radio ­
difusión o de grabación o reproducción de sonido o imagen incorporados; 
videomonitores y videoproyectores.  
– Aparatos receptores de televisión, incluso con aparato recepto r de radio­
difusión o de grabación o reproducción de sonido o imagen incor porados:  
8528.12  –  –  En colores.  
8528.12.01  Con pantalla inferior o igual a 35.56 cm (14 pulgadas), except o los 
de alta definición, los tipo proyección y los comprendidos en l a 
fracción 8528.12.06.  20 A  
8528.12.02  Con pantalla superior a 35.56 cm (14 pulgadas), excepto los de  alta 
definición, los tipo proyección y los comprendidos en la fracci ón 
8528.12.06.  20 A  
8528.12.03  De tipo proyección por tubos de rayos catódicos, excepto los d e alta 
definición.  20 A  
8528.12.04  De alta definición por tubo de rayo catódico, excepto los tipo  pro­
yección.  20 A  
8528.12.05  De alta definición tipo proyección por tubo de rayos catódicos . 2 0  A  
8528.12.06  Con pantalla plana.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1207  
Fracción  Descripción  Tasa base  Categoría  
8528.12.07  Incompletos o sin terminar (incluso los ensambles compuestos d e 
todas las partes especificadas en la Nota aclaratoria 4 del Cap ítulo 
85 más una fuente de poder), que no incorporen tubos de rayos 
catódicos, pantalla plana o pantalla similar.  20 A  
8528.12.99  Los demás.  1 5  A  
8528.13  –  –  En blanco y negro u otros monocromos.  
8528.13.01  En blanco y negro u otros monocromos.  2 0  A  
– Videomonitores:  
8528.21  –  –  En colores.  
8528.21.01  Con pantalla inferior o igual a 35.6 cm (14 pulgadas), excepto  los de 
alta definición, los tipo proyección y los comprendidos en la f racción 
8528.21.06.  20 A  
8528.21.02  Con pantalla superior a 35.6 cm (14 pulgadas), excepto los de alta 
definición, los tipo proyección y los comprendidos en la fracci ón 
8528.21.06.  20 A  
8528.21.03  De tipo proyección por tubos de rayos catódicos, excepto los d e alta 
definición.  20 A  
8528.21.04  De alta definición por tubos de rayos catódicos, excepto los t ipo 
proyección.  20 A  
8528.21.05  De alta definición, tipo proyección por tubo de rayos catódico s. 2 0  A  
8528.21.06  Con pantalla plana.  2 0  A  
8528.21.07  Incompletos o sin terminar (incluso los ensambles compuestos d e las 
partes correspondientes entre las especificadas en la Nota acla ratoria 
4 del Capítulo 85 más una fuente de poder), que no incorporen t ubos 
de rayos catódicos, pantalla plana o pantalla similar.  20 A  
8528.21.08  Sistemas audiovisuales integrados, para control de accesos med iante 
múltiples pantallas (displays) de vídeo de hasta 30 cm (12 pulg adas) 
con direccionamiento selectivo y automático.  20 A  
8528.21.99  Los demás.  1 5  A  
8528.22  –  –  En blanco y negro u otros monocromos.  
8528.22.01  Por cable coaxial.  2 0  A  
8528.22.02  Sistemas audiovisuales integrados, para control de accesos med iante 
múltiples pantallas (displays) de vídeo hasta 30 cm (12 pulgada s), 
con direccionamiento selectivo y automático.  10 A  
8528.22.99  Los demás.  1 5  A  
8528.30  –  Videoproyectores.  
8528.30.01  En colores, con pantalla plana.  2 0  A  
8528.30.02  En colores, incompletos o sin terminar (incluso los ensambles com­
puestos de las partes correspondientes entre las especificadas en la 
Nota aclaratoria 4 del Capítulo 85 más una fuente de poder), qu e no 
incorporen tubos de rayos catódicos, pantalla plana o pantalla similar.  20 A  
8528.30.03  Por tubo de rayos catódicos, excepto los de de alta definición . 2 0  A  
8528.30.04  De alta definición tipo proyección por tubo de rayos catódicos . 2 0  A  
8528.30.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1208  
Fracción  Descripción  Tasa base  Categoría  
85.29  Partes identificables como destinadas, exclusiva o principalmente, a los 
aparatos de las partidas  85.25  a 85.28 . 
8529.10  –  Antenas y reflectores de antena de cualquier tipo; partes proy ectadas para 
su utilización con dichos artículos.  
8529.10.01  Antenas para aparatos receptores de radio o de televisión.  1 0  A  
8529.10.02  Antenas parabólicas para transmisión y/o recepción de microond as 
(de mas de 1 GHz), hasta 9 m de diámetro.  20 A  
8529.10.03  Varillas de ferrita para antenas incorporadas.  1 5  A  
8529.10.04  Guías de onda, flexibles o rígidas, con sus elementos de acopl a­
miento e interconexión.  10 A  
8529.10.05  Antenas para aparatos receptores y/o transmisores de accionami ento 
eléctrico reconocibles como concebidas exclusivamente para uso au­
tomotriz.  15 C  
8529.10.06  Partes componentes de antenas, excepto lo comprendido en las f rac­
ciones 8529.10.03 y 04.  10 A  
8529.10.07  Antenas, excepto lo comprendido en las fracciones 8529.10.01 y  02. 1 0  A  
8529.10.99  Las demás.  1 5  A  
8529.90  –  Las demás.  
8529.90.01  Sintonizadores de permeabilidad, simples o de teclado, con cir cuitos 
de radiofrecuencia.  15 A  
8529.90.02  Sintonizadores de AM-FM, sin circuito de audio.  1 5  A  
8529.90.03  Filtros de banda pasante de cuarzo, cerámicos o mecánicos, rec ono­
cibles como concebidos exclusivamente para equipos de radiocomu ­
nicación, excepto los filtros para equipos receptores de tipo d omés­
tico. Ex. A  
8529.90.04  Partes y piezas reconocibles como concebidas exclusivamente pa ra 
equipos de microondas de alta capacidad o para equipos que aseg u­
ren la continuidad de comunicación (equipos de protección) para  
sistemas de microondas, excepto circuitos modulares constituido s 
por componentes eléctricos y/o electrónicos sobre tablilla aisl ante 
con circuito impreso.  10 A  
8529.90.05  Reconocibles como concebidas exclusivamente para sistemas de 
transmisión y/o recepción de microondas vía satélite o para gen era­
dores de señales de teletexto.  Ex. A  
8529.90.06  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en las partidas 85.25 a 85.28.  10 A  
8529.90.07  Ensambles de transreceptores reconocibles como concebidos excl usi­
vamente para lo comprendido en la subpartida 8526.10, no compre n­
didos ni especificados en otra parte.  10 A  
8529.90.08  Partes especificadas en la Nota aclaratoria 4 del Capítulo 85,  excepto 
lo comprendido en la fracción 8529.90.06.  10 A  
8529.90.09  Combinaciones de las partes especificadas en la Nota 4 del Cap ítulo 
85. 10 A  
8529.90.10  Ensambles de pantalla plana, reconocibles como concebidos excl usi­
vamente para lo comprendido en las fracciones 8528.12.06, 
8528.21.06 y 8528.30.01.  10 A  
8529.90.11  Partes, incluso las placas frontales y los dispositivos de aju ste o 
seguridad, reconocibles como concebidos exclusivamente para cir cui­
tos modulares, no especificadas ni comprendidas en otra parte.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1209  
Fracción  Descripción  Tasa base  Categoría  
8529.90.12  Las demás partes reconocibles como concebidas exclusivamente p ara 
lo comprendido en las partidas 85.25 y 85.27, excepto las de te léfo­
nos celulares.  10 A  
8529.90.99  Los demás.  1 0  A  
85.30  Aparatos eléctricos de señalización (excepto los de transmisión de mensa ­
jes), seguridad, control o mando, para vías férreas o similares, carreteras, 
vías fluviales, áreas o parques de estacionamiento, instalaciones portuarias 
o aeropuertos (excepto los de la partida  86.08 ). 
8530.10  –  Aparatos para vías férreas o similares.  
8530.10.01  Aparatos para vías férreas o similares.  1 0  A  
8530.80  –  Los demás aparatos.  
8530.80.01  Sistemas visuales indicadores de pendiente de aproximación.  1 0  A  
8530.80.02  Equipos controladores de semáforos.  1 5  C  
8530.80.99  Los demás.  1 5  C  
8530.90  –  Partes.  
8530.90.01  Partes.  1 0  B +  
85.31  Aparatos eléctricos de señalización acústica o visual (por ejemplo: sone ­
rías, sirenas, tableros anunciadores, avisadores de protección contra robo 
o incendio), excepto los de las partidas  85.12  u 85.30 . 
8531.10  –  Avisadores eléctricos de protección contra robo o incendio y a paratos 
similares.  
8531.10.01  Bocinas en o con caja tipo intemperie a prueba de humedad, gas es, 
vapores, polvo y explosión.  15 A  
8531.10.02  Campanas de alarma, con caja tipo intemperie a prueba de humed ad, 
gases, vapores, polvos y explosión.  10 A  
8531.10.03  Alarma electrónica contra robo, para vehículos automóviles.  1 5  C  
8531.10.04  Detectores acústicos, para sistemas de alarmas en bóvedas de s egu­
ridad; sistemas de seguridad a detección acústica y/o visual, c on 
señalización local y remota, sin equipo de enlace por radio fre cuen­
cia. 10 A  
8531.10.99  Los demás.  2 0  B +  
8531.20  –  Tableros indicadores con dispositivos de cristal líquido (LCD)  o diodos 
emisores de luz (LED), incorporados.  
8531.20.01  Tableros indicadores con dispositivos de cristales líquidos (L CD) o 
de diodos emisores de luz (LED), incorporados.  20 A  
8531.80  –  Los demás aparatos.  
8531.80.01  Sirenas.  1 5  B  
8531.80.02  Timbres, campanillas, zumbadores y otros avisadores acústicos,  ex­
cepto lo comprendido en la fracción 8531.80.01.  20 B +  
8531.80.03  Zumbadores miniatura de corriente alterna, para aparatos telef ónicos.  1 5  B +  
8531.80.99  Los demás.  2 0  B +  
8531.90  –  Partes.  
8531.90.01  Indicadores luminosos tipo ojo de buey o tipo diamante, sin po rta­
lámparas.  10 A  
8531.90.02  Circuitos modulares.  1 5  A  
8531.90.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1210  
Fracción  Descripción  Tasa base  Categoría  
85.32  Condensadores eléctricos fijos, variables o ajustables.  
8532.10  –  Condensadores fijos proyectados para redes eléctricas de 50/60  Hz, para 
una potencia reactiva superior o igual a 0.5 kVAR (condensadore s de 
potencia).  
8532.10.01  Fijos, monofásicos o trifásicos, con peso unitario superior a 1 kg.  1 5  C  
8532.10.99  Los demás.  1 5  C  
– Los demás condensadores fijos:  
8532.21  –  –  De tantalio.  
8532.21.01  De tantalio.  Ex.  A  
8532.22  –  –  Electrolíticos de aluminio.  
8532.22.01  Reconocibles para naves aéreas.  1 0  A  
8532.22.99  Los demás.  1 0  C  
8532.23  –  –  Con dieléctrico de cerámica de una sola capa.  
8532.23.01  Reconocibles para naves aéreas.  1 0  A  
8532.23.02  Tubulares.  1 5  B +  
8532.23.03  Condensadores tubulares fijos de cerámica con coeficientes de tem­
peratura de − 220, − 330 y − 750 (partes por millón por cada gr ado 
centígrado), con diámetro inferior o igual a 3 mm y longitud in ferior 
o igual a 8 mm.  10 B +  
8532.23.99  Los demás.  1 5  B +  
8532.24  –  –  Con dieléctrico de cerámica, multicapas.  
8532.24.01  Reconocibles para naves aéreas.  1 0  A  
8532.24.02  Tubulares.  1 5  B +  
8532.24.03  Condensadores tubulares fijos de cerámica con coeficientes de tem­
peratura de − 220, − 330 y − 750 (partes por millón por cada gr ado 
centígrado), con diámetro inferior o igual a 3 mm y longitud in ferior 
o igual a 8 mm.  10 B +  
8532.24.99  Los demás.  Ex.  A  
8532.25  –  –  Con dieléctrico de papel o plástico.  
8532.25.01  Reconocibles para naves aéreas.  1 0  A  
8532.25.02  Fijos de películas plásticas.  1 5  C  
8532.25.99  Los demás.  1 5  C  
8532.29  –  –  Los demás.  
8532.29.01  Fijos monofásicos o trifásicos con peso unitario superior a 1 kg. 1 5  B +  
8532.29.02  Condensadores para distribuidores de motores de explosión.  1 5  B +  
8532.29.03  Reconocibles para naves aéreas.  1 0  A  
8532.29.04  De mica, de 1,000 o más voltios de trabajo.  1 0  B +  
8532.29.05  Cajas de condensadores por decadas, con precisión del 1 % o me jor. 1 0  A  
8532.29.99  Los demás.  1 5  B +  
8532.30  –  Condensadores variables o ajustables.  
8532.30.01  Reconocibles para naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1211  
Fracción  Descripción  Tasa base  Categoría  
8532.30.02  Variables de vacío, reconocibles como concebidos exclusivament e 
para radiofrecuencia; variables de gas.  10 B +  
8532.30.03  Cajas de condensadores por décadas, con precisión de 1 % o mej or. 1 0  B +  
8532.30.04  Reconocibles como concebidas exclusivamente para radio frecuen cia, 
excepto de ajuste «trimmers», cerámicos, y lo comprendido en la  
fracción 8532.30.02.  15 A  
8532.30.99  Los demás.  1 5  B +  
8532.90  –  Partes.  
8532.90.01  Partes.  1 0  C  
85.33  Resistencias eléctricas (incluidos reóstatos y potenciómetros), excepto las de 
calentamiento.  
8533.10  –  Resistencias fijas de carbono, aglomeradas o de capa.  
8533.10.01  Resistencias fijas de carbono, aglomeradas o de capa.  1 0  C  
– Las demás resistencias fijas:  
8533.21  –  –  De potencia inferior o igual a 20 W.  
8533.21.01  De potencia inferior o igual a 20 W.  1 0  A  
8533.29  –  –  Las demás.  
8533.29.01  Reconocibles para naves aéreas.  1 0  A  
8533.29.99  Las demás.  1 5  B +  
– Resistencias variables bobinadas (incluidos reóstatos y potenc iómetros):  
8533.31  –  –  De potencia inferior o igual a 20 W.  
8533.31.01  Reconocibles para naves aéreas.  1 0  A  
8533.31.99  Los demás.  1 5  A  
8533.39  –  –  Los demás.  
8533.39.01  Reconocibles para naves aéreas.  1 0  A  
8533.39.02  Reguladores o variantes de velocidad, reconocibles como conceb idos 
exclusivamente para ser incorporados en aparatos domésticos.  15 C  
8533.39.99  Los demás.  1 5  A  
8533.40  –  Las demás resistencias variables (incluidos reóstatos y potenc iómetros).  
8533.40.01  Reostatos o potenciómetros.  1 0  A  
8533.40.02  Termistores.  1 5  A  
8533.40.03  Reconocibles para naves aéreas.  1 0  A  
8533.40.04  Bancos de resistencias.  1 5  C  
8533.40.05  Varistores de óxidos metálicos.  Ex.  A  
8533.40.06  Varistores o resistencias dependientes de la tensión aplicada 
(«VDR»), excepto lo comprendido en la fracción 8533.40.05.  15 B +  
8533.40.99  Los demás.  1 5  A  
8533.90  –  Partes.  
8533.90.01  Terminales de cobre estañado y casquillos de hierro o de bronc e, 
reconocibles como concebidas exclusivamente para resistencias d e 
carbón para radio y TV.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1212  
Fracción  Descripción  Tasa base  Categoría  
8533.90.02  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la subpartida 8533.40, metálicas o cerámicas, termosensibles . 10 A  
8533.90.99  Los demás.  1 0  B +  
85.34  Circuitos impresos.  
8534.00  Circuitos impresos.  
8534.00.01  De doble faz, con agujeros metalizados, con base de resinas ep óxicas 
y fibra de vidrio (epoxy-glass).  15 A  
8534.00.99  Los demás.  1 0  A  
85.35  Aparatos para corte, seccionamiento, protección, derivación, empalme o 
conexión de circuitos eléctricos (por ejemplo: interruptores, conmutadores, 
cortacircuitos, pararrayos, limitadores de tensión, supresores de sobreten ­
sión transitoria, tomas de corriente, cajas de empalme), para una tensión 
superior a 1,000 voltios.  
8535.10  –  Fusibles y cortacircuitos de fusible.  
8535.10.01  Reconocibles para naves aéreas.  1 0  A  
8535.10.02  Cortacircuitos de fusibles de más de 46 kV.  1 5  A  
8535.10.03  Fusibles.  1 5  C  
8535.10.99  Los demás.  2 0  C  
– Disyuntores:  
8535.21  –  –  Para una tensión inferior a 72.5 kV.  
8535.21.01  Para una tensión inferior a 72.5 kV.  1 5  C  
8535.29  –  –  Los demás.  
8535.29.99  Los demás.  1 5  C  
8535.30  –  Seccionadores e interruptores.  
8535.30.01  Interruptores.  1 0  C  
8535.30.02  Seccionadores de peso unitario inferior o igual a 2 kg.  1 5  C  
8535.30.03  Seccionadores-conectadores de navajas sin carga, con peso unit ario 
superior a 2 kg sin exceder de 2,750 kg.  15 C  
8535.30.04  Seccionadores de peso unitario superior a 2,750 kg.  1 0  A  
8535.30.05  Interruptores de navajas con carga.  1 5  C  
8535.30.06  Seccionadores con peso unitario superior a 2 kg, sin exceder d e 
2,750 kg, excepto lo comprendido en la fracción 8535.30.03.  15 C  
8535.30.99  Los demás.  1 0  C  
8535.40  –  Pararrayos, limitadores de tensión y supresores de sobretensió n transitoria.  
8535.40.01  Pararrayos (apartarrayos) tipo distribución autovalvulares de 3 a 
13 kV nominales, para sistemas con neutro a tierra hasta 37 kV.  15 C  
8535.40.02  Pararrayos (apartarrayos), excepto lo comprendido en la fracci ón 
8535.40.01.  10 C  
8535.40.99  Los demás.  1 0  C  
8535.90  –  Los demás.  
8535.90.01  Conmutadores de peso unitario inferior o igual a 2 kg.  1 5  C  
8535.90.02  Conmutadores con peso unitario superior a 2 kg sin exceder de 
2,750 kg.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1213  
Fracción  Descripción  Tasa base  Categoría  
8535.90.03  Conmutadores de peso unitario superior a 2,750 kg.  1 0  A  
8535.90.04  Relevadores de arranque.  1 5  C  
8535.90.05  Relevadores térmicos o por inducción.  1 5  C  
8535.90.06  Relevadores de alta sensibilidad, con núcleo laminado, monopol o 
inversor, reconocibles como concebidos exclusivamente para equi pos 
telefónicos.  10 A  
8535.90.07  Selectores de circuitos.  1 5  C  
8535.90.08  Llaves magnéticas (arrancadores magnéticos), con potencia nomi nal 
hasta 200 C.P.  15 C  
8535.90.09  Tomas de corriente con peso unitario superior a 2 kg.  1 0  C  
8535.90.10  Cajas de conexión, de derivación, de corte, extremidad u otras  cajas 
análogas.  15 C  
8535.90.11  Terminales selladas de vidrio o cerámica vitrificada.  1 5  C  
8535.90.12  Bornes individuales o en fila, con cuerpos aislantes, denomina das 
tablillas terminales.  15 C  
8535.90.13  Relevadores secundarios eletromagnéticos, alimentados exclusiv a­
mente a través de transformadores de intensidad y/o tensión.  15 C  
8535.90.14  Relevadores automáticos diferenciales, hasta de 60 amperios co n 
protección diferencial hasta 300 miliamperios.  10 A  
8535.90.15  Conjuntos para terminales tipo cono de alivio integrado y/o mo ldea­
do, para cables de energía, hasta 35 kV, para intemperie.  15 C  
8535.90.16  Conjuntos completos para empalmes o uniones, para cables de en er­
gía hasta 35 kV.  15 C  
8535.90.17  Conjuntos para terminales tipo cono de alivio, moldeado, para cables 
de energía hasta 35 kV, para interior.  15 C  
8535.90.18  Contactos sinterizados de aleaciones con metal precioso.  1 5  C  
8535.90.19  Protector electrónico trifásico diferencial, por asimetría y/o  falta de 
fase. 10 C  
8535.90.20  Llaves magnéticas (arrancadores magnéticos), con potencia nomi nal 
superior a 200 C.P.  10 C  
8535.90.21  Zócalos para cinescopios.  1 5  A  
8535.90.22  Relevadores, excepto lo comprendido en las fracciones 8535.90. 04, 
05, 06, 13 y 14.  10 C  
8535.90.23  Tomas de corriente con peso unitario inferior o igual a 2 kg.  1 5  C  
8535.90.24  Protectores de sobrecarga para motores, excepto lo comprendido  en 
la fracción 8535.90.19.  10 C  
8535.90.99  Los demás.  1 0  C  
85.36  Aparatos para corte, seccionamiento, protección, derivación, empalme o 
conexión de circuitos eléctricos (por ejemplo: interruptores, conmutadores, 
relés, cortacircuitos, supresores de sobretensión transitoria, clavijas y to ­
mas de corriente (enchufes), portalámparas, cajas de empalme), para una 
tensión inferior o igual a 1,000 voltios.  
8536.10  –  Fusibles y cortacircuitos de fusible.  
8536.10.01  Reconocibles para naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1214  
Fracción  Descripción  Tasa base  Categoría  
8536.10.02  Fusibles ultrarrápidos de láminas de plata, de alta capacidad de rup­
tura, especiales para protección de semiconductores, para corri entes 
nominales de hasta 2,500 amperes y tensión de operación de hast a 
500 voltios.  10 C  
8536.10.03  Fusibles de alta capacidad de ruptura, de 20,000 amperes efica ces o 
más y cualquier corriente nominal, hasta 600 voltios de tensión , 
inclusive.  20 C  
8536.10.04  Cortacircuitos de fusible.  2 0  C  
8536.10.05  Fusibles para telefonía.  1 0  A  
8536.10.99  Los demás.  1 0  C  
8536.20  –  Disyuntores.  
8536.20.01  Reconocibles para naves aéreas.  1 0  A  
8536.20.02  Llaves disyuntoras, térmicas, reconocibles como concebidas exc lusi­
vamente para radio o televisión.  10 C  
8536.20.99  Los demás.  1 5  A  
8536.30  –  Los demás aparatos para protección de circuitos eléctricos.  
8536.30.01  Reconocibles para naves aéreas.  1 0  A  
8536.30.02  Protectores térmicos para motores o circuitos eléctricos de ap aratos 
de refrigeración o aire acondicionado.  15 C  
8536.30.03  Protectores para telefonía.  1 0  A  
8536.30.04  Protector electrónico trifásico diferencial, por asimetría y/o  falta de 
fase. 10 C  
8536.30.05  Protectores de sobrecarga para motores.  1 0  C  
8536.30.99  Los demás.  1 0  C  
– Relés:  
8536.41  –  –  Para una tensión inferior o igual a 60 V.  
8536.41.01  Para bocinas.  1 5  A  
8536.41.02  Solenoides de 6 y 12 voltios, para motores de arranque de uso 
automotriz.  15 C  
8536.41.03  Térmicos o por inducción.  1 5  C  
8536.41.04  Reconocibles para naves aéreas.  1 0  A  
8536.41.05  De alta sensibilidad, con núcleo laminado, monopolo inversor, reco­
nocibles como concebidos exclusivamente para equipos telefónico s. Ex. A  
8536.41.06  Secundarios electromagnéticos, alimentados exclusivamente a tr avés 
de transformadores de intensidad y/o tensión.  15 C  
8536.41.07  Automáticos diferenciales, hasta de 60 amperios con protección  di­
ferencial hasta de 300 miliamperios.  10 A  
8536.41.08  Relevadores fotoeléctricos.  1 5  C  
8536.41.09  Intermitentes para luces direccionales indicadoras de maniobra s, para 
uso automotriz.  15 C  
8536.41.10  De arranque, excepto lo comprendido en la fracción 8536.41.02.  1 5  C  
8536.41.11  Relevadores auxiliares de bloqueo de contactos múltiples, de r eposi­
ción manual o eléctrica, con capacidad inferior o igual a 60 am peres 
y tensión máxima de 480 volts.  15 C  
8536.41.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1215  
Fracción  Descripción  Tasa base  Categoría  
8536.49  –  –  Los demás.  
8536.49.01  De arranque.  1 5  C  
8536.49.02  Térmicos o por inducción.  1 5  C  
8536.49.03  Secundarios electromagnéticos, alimentados exclusivamente a tr aves 
de transformadores de intensidad y/o tensión.  15 C  
8536.49.04  Automáticos diferenciales, hasta de 60 amperios con protección  di­
ferencial hasta de 300 miliamperios.  10 A  
8536.49.05  Relevadores auxiliares de bloques de contactos múltiples, de r eposi­
ción manual o eléctrica, con capacidad inferior o igual a 60 am peres 
y tensión máxima de 480 volts.  15 C  
8536.49.99  Los demás.  1 0  C  
8536.50  –  Los demás interruptores, seccionadores y conmutadores.  
8536.50.01  Interruptores.  1 0  C  
8536.50.02  Conmutadores de rutas para vídeo y audio con entrada diferenci al, 
conmutación en intervalo vertical y señalización de conmutación , 
para selección de señales en sistemas de televisión por cables.  10 C  
8536.50.03  Conmutador secuencial de vídeo.  1 0  C  
8536.50.04  Seccionadores o conmutadores de peso unitario superior a 2,750  kg. 1 0  A  
8536.50.05  Reconocibles para naves aéreas.  1 0  A  
8536.50.06  Interruptores, por presión de líquidos para controles de nivel  en 
lavarropas de uso doméstico.  10 A  
8536.50.07  Interruptores automáticos, termoeléctricos, para el cebado de la des­
carga en las lámparas o tubos fluorescentes.  15 C  
8536.50.08  Interruptores de navajas con carga.  1 5  C  
8536.50.09  Seccionadores-conectadores de navajas, sin carga, con peso uni tario 
superior a 2 kg, sin exceder de 2,750 kg.  15 C  
8536.50.10  Interruptores reconocibles como concebidos exclusivamente para  ra­
dio o televisión.  15 C  
8536.50.11  Conmutadores sueltos o agrupados, accionados por botones, con peso 
hasta de 250 g, o interruptores simples o múltiples de botón o de 
teclado, reconocibles como concebidos exclusivamente para elect ró­
nica.  15 C  
8536.50.12  Conmutadores pasivos, para selección de señales de vídeo y aud io en 
sistemas de televisión por cable.  15 C  
8536.50.13  Llaves magnéticas (arrancadores magnéticos) con potencia nomin al 
inferior o igual a 200 C.P.  15 A  
8536.50.14  Llaves magnéticas (arrancadores magnéticos), con potencia nomi nal 
superior a 200 C.P.  10 A  
8536.50.99  Los demás.  1 5  C  
– Portalámparas, clavijas y tomas de corriente (enchufes):  
8536.61  –  –  Portalámparas.  
8536.61.01  Reconocibles para naves aéreas.  1 0  A  
8536.61.02  Portapilotos, reconocibles como concebidos exclusivamente para  ra­
dio y televisión.  15 B +  
8536.61.03  De señalización telefónica, aun cuando se presenten montadas e n 
plaquetas.  15 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1216  
Fracción  Descripción  Tasa base  Categoría  
8536.61.99  Los demás.  1 0  C  
8536.69  –  –  Los demás.  
8536.69.01  Reconocibles para naves aéreas.  1 0  A  
8536.69.02  Tomas de corriente con peso unitario inferior o igual a 2 kg.  1 5  C  
8536.69.99  Los demás.  1 0  C  
8536.90  –  Los demás aparatos.  
8536.90.01  Selectores de circuitos.  1 5  B +  
8536.90.02  Reconocibles para naves aéreas.  1 0  A  
8536.90.03  Arillos o barras para accionar el avisador acústico (claxon).  1 5  B +  
8536.90.04  Protectores térmicos para motores o circuitos eléctricos de ap aratos 
de refrigeración o de aire acondicionado.  15 C  
8536.90.05  Arrancadores manuales a voltaje reducido, para aparatos hasta de 
300 C.P.  15 C  
8536.90.06  Controles fotoeléctricos, para iluminación.  1 0  C  
8536.90.08  Llaves para telefonía, aun cuando se presenten montadas en pla que­
tas. 10 B +  
8536.90.09  Cajas terminales para estación de abonado de teleimpresora con  ele­
mentos para su conexión a las redes telegráficas automáticas no rma­
les o de punto a punto.  10 B +  
8536.90.10  Terminales de vidrio o cerámica vitrificada.  1 5  A  
8536.90.11  Bornes individuales o en fila, con cuerpos aislantes, denomina dos 
tablillas terminales.  15 A  
8536.90.12  Zócalos para válvulas electrónicas, para transistores y para c ircuitos 
integrados, excepto los de cerámica para válvulas.  Ex. A  
8536.90.13  Conectores múltiples para la interconexión de aparatos y equip os 
telefónicos.  15 B +  
8536.90.14  Clavijas («plugs») reconocibles como concebidas exclusivamente  
para uso en telefonía, de dos o más polos.  10 A  
8536.90.15  «Jacks» reconocibles como concebidos exclusivamente para uso e n 
telefonía, aun cuando se presenten montados en plaquetas.  10 A  
8536.90.16  Bloques de terminales para interconexión de equipos, aparatos o 
cables telefónicos.  15 A  
8536.90.17  Conectores simples y múltiples, aislados en material de baja p érdida, 
para radiofrecuencia.  15 A  
8536.90.18  Conjuntos para terminales tipo cono de alivio integrado y/o mo ldea­
do, para cables de energía para intemperie.  15 C  
8536.90.19  Conjuntos completos para empalmes o uniones, para cables de en er­
gía. 15 C  
8536.90.20  Conjuntos para terminales tipo cono de alivio, moldeado, para cables 
de energía, para interior.  15 C  
8536.90.21  Ignitores electrónicos sin balastros, para lámparas de descarg a. 1 0  A  
8536.90.22  Conectores hembra, con o sin dispositivos de anclaje, para ins erción 
de circuitos impresos.  15 C  
8536.90.23  Conectores para empalmes de cables telefónicos.  1 5  C  
8536.90.24  Contactos sinterizados de aleaciones con metal precioso.  1 5  B +  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1217  
Fracción  Descripción  Tasa base  Categoría  
8536.90.25  Protector electrónico trifásico diferencial por asimetría y/o falta de 
fase. 10 A  
8536.90.26  Atenuadores electrónicos de intensidad lumínica (dimmers) de m ás 
de 3 kW.  15 C  
8536.90.28  Interruptores para dual; de pie o de jalón para luces; botón d e arran­
que; reconocibles como concebidos exclusivamente para uso autom o­
triz. 15 C  
8536.90.29  Zócalos para cinescopios.  1 5  A  
8536.90.30  Buses en envolvente metálica.  1 5  C  
8536.90.31  Conectores de agujas.  1 5  A  
8536.90.32  Cajas de conexión, de derivación, de corte, extremidad u otras  cajas 
análogas.  15 C  
8536.90.99  Los demás.  1 0  C  
85.37  Cuadros, paneles, consolas, armarios y demás soportes equipados con 
varios aparatos de las partidas  85.35  u 85.36 , para control o distribución 
de electricidad, incluidos los que incorporen instrumentos o aparatos del 
Capítulo 90, así como aparatos de control numérico, excepto los aparatos 
de conmutación de la partida  85.17 . 
8537.10  –  Para una tensión inferior o igual a 1,000 V.  
8537.10.01  Cajas de conexión, de derivación, de corte, extremidad u otras  cajas 
análogas.  15 C  
8537.10.02  Cuadros de mando o distribución para elevadores o ascensores.  1 0  C  
8537.10.03  Cuadros de mando para máquinas de soldar por resistencia.  2 0  C  
8537.10.04  Cuadros de mando o distribución, operados mediante botones (bo to­
neras).  15 B +  
8537.10.05  Ensambles con la carcaza exterior o soporte, reconocibles como  
concebidos para lo comprendido en las partidas 84.21, 84.22, 84 .50 
y 85.16.  10 A  
8537.10.06  Módulos reconocibles como concebidos exclusivamente para el co n­
trol de señales de indicación en motores de vehículos automotri ces. 10 C  
8537.10.99  Los demás.  1 0  C  
8537.20  –  Para una tensión superior a 1,000 V.  
8537.20.01  Cajas de conexión, de derivación, de corte, extremidad u otras  cajas 
análogas.  15 C  
8537.20.02  Cuadros de mando para máquinas de soldar por resistencia.  2 0  C  
8537.20.99  Los demás.  1 0  C  
85.38  Partes identificables como destinadas, exclusiva o principalmente, a los 
aparatos de las partidas  85.35 , 85.36  u 85.37 . 
8538.10  –  Cuadros, paneles, consolas, armarios y demás soportes de la pa rtida 85.37, 
sin sus aparatos.  
8538.10.01  Cuadros, páneles, consolas, armarios y demás soportes de la pa rtida 
85.37, sin sus aparatos.  10 C  
8538.90  –  Las demás.  
8538.90.01  Terminales de cobre estañado y casquillos de hierro o de bronc e, 
reconocibles como concebidas exclusivamente para resistencias d e 
carbón para radio y televisión.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1218  
Fracción  Descripción  Tasa base  Categoría  
8538.90.02  Reconocibles como concebidas exclusivamente para cortacircuito s de 
fusibles de más de 46 kV.  10 C  
8538.90.03  Armaduras, núcleos, yugos y piezas polares electromagnéticas n o 
montadas y sin elementos agregados, reconocibles como concebida s 
exclusivamente para relevadores de equipos telefónicos.  10 C  
8538.90.04  Cerámicos o metálicos reconocibles como concebidos exclusiva­
mente para lo comprendido en las fracciones 8535.90.08, 8535.90 .20, 
8535.90.24, 8536.30.05, 8536.50.13 y 8536.50.14, termosensibles . 10 A  
8538.90.05  Circuitos modulares.  1 0  C  
8538.90.06  Partes moldeadas.  1 0  C  
8538.90.99  Las demás.  1 0  C  
85.39  Lámparas y tubos eléctricos de incandescencia o de descarga, incluidos los 
faros o unidades  «sellados»  y las lámparas y tubos de rayos ultravioletas o 
infrarrojos; lámparas de arco.  
8539.10  –  Faros o unidades «sellados».  
8539.10.01  Con diámetro de 15 a 20 cm.  1 0  C  
8539.10.02  Reconocibles para naves aéreas.  1 0  A  
8539.10.03  Proyectores (bulbos tipo «par» de vidrio prensado) espejados i nter­
namente, con peso unitario superior a 120 g, sin exceder de 2 k g. 15 C  
8539.10.99  Los demás.  1 0  C  
– Las demás lámparas y tubos de incandescencia, excepto las de r ayos 
ultravioletas o infrarrojos:  
8539.21  –  –  Halógenos, de volframio.  
8539.21.01  De incandescencia, de tubo de cuarzo («halógenas» o «quartzlin e»), 
de 2,900 K (grados Kelvin) como mínimo.  10 B +  
8539.21.99  Los demás.  1 5  C  
8539.22  –  –  Los demás de potencia inferior o igual a 200 W y para una tens ión 
superior a 100 V.  
8539.22.01  Reconocibles como concebidas exclusivamente para uso en aparat os 
de proyección cinematográfica y de vista fija.  10 C  
8539.22.02  Con peso unitario inferior o igual a 20 g.  Ex.  A  
8539.22.03  Provistos de dos postes o espigas para su enchufe, con peso un itario 
superior a 120 g, sin exceder de 2 kg.  Ex. A  
8539.22.04  Reconocibles para naves aéreas.  1 0  A  
8539.22.05  De vidrio transparente azul natural, denominados «luz de día».  1 5  C  
8539.22.99  Los demás.  1 5  C  
8539.29  –  –  Los demás.  
8539.29.01  Provistos de dos postes o espigas para su enchufe con peso uni tario 
superior a 120 g, sin exceder de 2 kg.  Ex. A  
8539.29.02  Reconocibles para naves aéreas.  1 0  A  
8539.29.03  Con peso unitario superior a 20 g, sin exceder de 300 g, recon ocibles 
como concebidos exclusivamente para locomotoras.  10 A  
8539.29.04  Reconocibles como concebidas exclusivamente para uso en aparat os 
de proyección cinematográfica y de vista fija.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1219  
Fracción  Descripción  Tasa base  Categoría  
8539.29.05  Miniatura para linterna, cuyo voltaje sea igual o superior a 1 .20 sin 
exceder de 8.63 volts.  Ex. A  
8539.29.06  Miniaturas para radio dial, televisión o bicicletas, cuyo volt aje sea 
igual o superior a 1.20 sin exceder de 8.63 volts.  15 A  
8539.29.07  Reflectores, con peso unitario superior a 120 g, sin exceder d e 2 kg, 
excepto lo comprendido en la fracción 8539.29.02.  15 C  
8539.29.08  Con peso unitario inferior o igual a 20 g, excepto lo comprend ido en 
la fracción 8539.29.05.  Ex. A  
8539.29.99  Los demás.  1 5  C  
– Lámparas y tubos de descarga, excepto los de rayos ultraviolet as: 
8539.31  –  –  Fluorescentes, de cátodo caliente.  
8539.31.01  Fluorescentes, de cátodo caliente.  1 5  C  
8539.32  –  –  Lámparas de vapor de mercurio o sodio; lámparas de halogenuro metá­
lico. 
8539.32.01  De vapor de sodio de alta presión.  1 5  C  
8539.32.02  Lámparas de vapor de mercurio.  1 5  C  
8539.32.03  De vapor de sodio de baja presión.  1 5  B  
8539.32.99  Los demás.  1 5  B  
8539.39  –  –  Los demás.  
8539.39.01  Para luz relámpago.  1 5  C  
8539.39.02  Reconocibles para naves aéreas.  1 0  A  
8539.39.03  Lámparas fluorescentes tubulares en forma de «O» o de «U».  1 5  C  
8539.39.04  De luz mixta (de descarga y filamento).  1 5  C  
8539.39.05  Lámparas de neón.  1 5  A  
8539.39.06  Lámparas de descarga de gases metálicos exclusivamente mezclad os 
o combinados, tipo «metalarc» multivapor o similares.  15 C  
8539.39.99  Los demás.  1 5  C  
– Lámparas y tubos de rayos ultravioletas o infrarrojos; lámpara s de arco:  
8539.41  –  –  Lámparas de arco.  
8539.41.01  Lámparas de arco.  1 0  A  
8539.49  –  –  Los demás.  
8539.49.01  De rayos ultravioleta.  1 0  A  
8539.49.99  Los demás.  1 5  B  
8539.90  –  Partes.  
8539.90.01  Bases (casquillos) de uno y/o dos pernos o espigas para lámpar as 
fluorescentes.  15 A  
8539.90.02  Casquillos de metal común, aun cuando tengan uno o dos alambre s 
de conexión y cuello de cerámica.  Ex. A  
8539.90.03  Bases (casquillos) para focos de incandescencia.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1220  
Fracción  Descripción  Tasa base  Categoría  
8539.90.04  Filamentos metálicos.  1 5  B +  
8539.90.05  Electrodos para cátodos de encendido de focos o tubos de desca rga, 
cuyo diámetro máximo, en su sección mayor, sea inferior o igual  a  
un milímetro.  10 C  
8539.90.06  Bases (casquillos) para lámparas de vapor de mercurio y de luz  
mixta, excepto los tipos E26/27, E27/27 y E27/30.  Ex. A  
8539.90.99  Los demás.  Ex.  A  
85.40  Lámparas, tubos y válvulas electrónicos, de cátodo caliente, cátodo frío o 
fotocátodo (por ejemplo: lámparas, tubos y válvulas, de vacío, de vapor o 
gas, tubos rectificadores de vapor de mercurio, tubos catódicos, tubos y 
válvulas para cámaras de televisión), excepto los de la partida  85.39 . 
– Tubos catódicos para aparatos receptores de televisión, inclus o para vi­
deomonitores:  
8540.11  –  –  En colores.  
8540.11.01  Reconocibles como concebidos exclusivamente para alta definici ón 
con pantalla superior a 35.56 cm (14 pulgadas).  15 A  
8540.11.02  Reconocibles como concebidos exclusivamente para alta definici ón 
con pantalla inferior o igual a 35.56 cm (14 pulgadas).  15 A  
8540.11.03  Reconocibles como concebidos exclusivamente para pantalla supe rior 
a 35.56 cm (14 pulgadas), excepto lo comprendido en la fracción  
8540.11.01 y los tipo proyección.  15 A  
8540.11.04  Reconocibles como concebidos exclusivamente para pantalla infe rior 
o igual 35.56 cm (14 pulgadas) excepto lo comprendido en la fra c­
ción 8540.11.02 y los tipo proyección.  15 A  
8540.11.99  Los demás.  1 5  A  
8540.12  –  –  En blanco y negro u otros monocromos.  
8540.12.01  De alta definición.  1 5  A  
8540.12.99  Los demás.  1 5  A  
8540.20  –  Tubos para cámaras de televisión; tubos convertidores o intens ificadores 
de imagen; los demás tubos de fotocátodo.  
8540.20.01  Tubos para cámaras tomavistas de televisión.  1 0  A  
8540.20.99  Los demás.  1 5  A  
8540.40  –  Tubos para visualizar datos gráficos, en colores, de pantalla fosfórica con 
separación de puntos inferior a 0.4 mm.  
8540.40.01  Redondos de diámetro inferior o igual a 127 mm.  1 0  A  
8540.40.99  Los demás.  1 0  A  
8540.50  –  Tubos para visualizar datos/gráficos en blanco y negro u otros  monocro­
mos.  
8540.50.01  Redondos de diámetro inferior o igual a 127 mm.  1 0  A  
8540.50.99  Los demás.  1 0  A  
8540.60  –  Los demás tubos catódicos.  
8540.60.01  Redondos de diámetro inferior o igual a 127 mm.  1 0  A  
8540.60.99  Los demás.  1 0  A  
– Tubos para hiperfrecuencias (por ejemplo: magnetrones, klistro nes, tubos 
de ondas progresivas, carcinotrones), excepto los controlados p or rejilla:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1221  
Fracción  Descripción  Tasa base  Categoría  
8540.71  –  –  Magnetrones.  
8540.71.01  Magnetrones.  1 5  A  
8540.72  –  –  Klistrones.  
8540.72.01  Klistrones.  1 5  A  
8540.79  –  –  Los demás.  
8540.79.99  Los demás.  1 5  A  
– Las demás lámparas, tubos y válvulas:  
8540.81  –  –  Tubos receptores o amplificadores.  
8540.81.01  Reconocibles para naves aéreas.  1 0  A  
8540.81.02  Tubos para microondas; tubos para empleo nuclear y tubos con 
atmósfera gaseosa, excluidos los rectificadores.  10 A  
8540.81.99  Los demás.  1 5  A  
8540.89  –  –  Los demás.  
8540.89.01  Válvulas electrónicas.  1 0  A  
8540.89.02  Reconocibles para naves aéreas.  1 0  A  
8540.89.03  Válvulas para cámaras tomavistas de televisión.  1 0  A  
8540.89.99  Los demás.  1 5  A  
– Partes:  
8540.91  –  –  De tubos catódicos.  
8540.91.01  Pantallas para tubos catódicos (para cinescopios), con máscara  (en­
samble de panel frontal).  5 A  
8540.91.02  Bobinas deflectoras (yugos) para tubos de rayos catódicos con aros 
de convergencia y pureza integrados.  5 A  
8540.91.03  Bobinas deflectoras (yugos) para tubos de rayos catódicos, exc epto lo 
comprendido en la fracción 8540.91.02.  15 A  
8540.91.99  Los demás.  1 0  A  
8540.99  –  –  Las demás.  
8540.99.01  Placas, casquetes de contacto, blindajes, bases, ánodos y anil los de 
vidrio para válvulas electrónicas.  10 A  
8540.99.02  Agujas (patitas) para bases de válvulas electrónicas.  1 0  A  
8540.99.03  Reconocibles como concebidas exclusivamente para transistores o 
elementos análogos semiconductores.  10 A  
8540.99.04  Cátodos, conexiones o ligamentos y rejillas de válvulas electr ónicas.  1 0  A  
8540.99.05  Cañones de electrones; estructuras de radio-frecuencia (RF) pa ra los 
tubos de microondas comprendidos en las subpartidas 8540.71 a 
8540.79.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1222  
Fracción  Descripción  Tasa base  Categoría  
8540.99.99  Las demás.  1 0  A  
85.41  Diodos, transistores y dispositivos semiconductores similares; dispositivos 
semiconductores fotosensibles, incluidas las células fotovoltaicas, aunque 
estén ensambladas en módulos o paneles; diodos emisores de luz; cristales 
piezoeléctricos montados.  
8541.10  –  Diodos, excepto los fotodiodos y los diodos emisores de luz.  
8541.10.01  Diodos de silicio o de germanio.  Ex.  A  
8541.10.99  Los demás.  Ex.  A  
– Transistores, excepto los fototransistores:  
8541.21  –  –  Con una capacidad de disipación inferior a 1 W.  
8541.21.01  Con una capacidad de disipación inferior a 1 W.  Ex.  A  
8541.29  –  –  Los demás.  
8541.29.99  Los demás.  Ex.  A  
8541.30  –  Tiristores, diacs y triacs, excepto los dispositivos fotosensi bles. 
8541.30.01  Tiristores unidireccionales o bidireccionales (triacs), encaps ulados en 
plástico, de hasta 40 amperes.  Ex. A  
8541.30.99  Los demás.  Ex.  A  
8541.40  –  Dispositivos semiconductores fotosensibles, incluidas las célu las fotovol­
taicas, aunque estén ensambladas en módulos o paneles; diodos e misores 
de luz.  
8541.40.01  Dispositivos semiconductores fotosensibles, incluidas la célul as foto­
voltaicas aunque estén ensambladas en módulos o paneles; emisor es 
de luz.  Ex. A  
8541.50  –  Los demás dispositivos semiconductores.  
8541.50.99  Los demás dispositivos semiconductores.  Ex.  A  
8541.60  –  Cristales piezoeléctricos montados.  
8541.60.01  Cristales piezoeléctricos montados.  Ex.  A  
8541.90  –  Partes.  
8541.90.01  Partes.  Ex.  A  
85.42  Circuitos integrados y microestructuras electrónicas.  
– Circuitos integrados monolíticos digitales:  
8542.12  –  –  Tarjetas provistas de circuitos integrados electrónicos («tarj etas inteligen­
tes»).  
8542.12.01  Tarjetas provistas de circuitos integrados electrónicos («tarj etas inte­
ligentes»).  Ex. A  
8542.13  –  –  Semiconductores de óxido metálico (tecnología MOS).  
8542.13.01  Para televisión de alta definición que tengan más de 100,000 p uertas.  Ex.  A  
8542.13.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1223  
Fracción  Descripción  Tasa base  Categoría  
8542.14  –  –  Circuitos de tecnología bipolar.  
8542.14.01  Para televisión de alta definición que tengan más de 100,000 p uertas.  Ex.  A  
8542.14.99  Los demás.  Ex.  A  
8542.19  –  –  Los demás, incluidos los circuitos que combinen tecnologías MO S y 
bipolar (tecnología BIMOS).  
8542.19.01  Para televisión de alta definición que tengan más de 100,000 p uertas.  Ex.  A  
8542.19.99  Los demás.  Ex.  A  
8542.30  –  Los demás circuitos integrados monolíticos.  
8542.30.99  Los demás circuitos integrados monolíticos.  Ex.  A  
8542.40  –  Circuitos integrados híbridos.  
8542.40.01  Circuitos integrados híbridos.  Ex.  A  
8542.50  –  Microestructuras electrónicas.  
8542.50.01  Microestructuras electrónicas.  Ex.  A  
8542.90  –  Partes.  
8542.90.01  Partes.  Ex.  A  
85.43  Máquinas y aparatos eléctricos con función propia, no expresados ni com ­
prendidos en otra parte de este Capítulo.  
– Aceleradores de partículas:  
8543.11  –  –  Aparatos de implantación iónica para dopar material semiconduc tor. 
8543.11.01  Aparatos de implantación iónica para dopar material semiconduc tor. 1 5  A  
8543.19  –  –  Los demás.  
8543.19.99  Los demás.  1 5  A  
8543.20  –  Generadores de señales.  
8543.20.01  Generadores de barrido.  Ex.  A  
8543.20.02  Reconocibles para naves aéreas.  1 0  A  
8543.20.03  Generadores electrónicos de frecuencia de señalización, para c entra­
les telefónicas.  Ex. A  
8543.20.04  Generadores de audiofrecuencia con distorsión armónica entre 0 .3 y 
0.1 % o generadores de cuadros y/o fajas y/o puntos, para ajust e en 
aparatos de T.V. en blanco y negro y en color.  10 A  
8543.20.05  Generadores de señales de radio, audio, vídeo o estéreo, excep to lo 
comprendido en las fracciones 8543.20.03 y 04.  Ex. A  
8543.20.99  Los demás.  1 5  A  
8543.30  –  Máquinas y aparatos de galvanotecnia, electrólisis o electrofó resis. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1224  
Fracción  Descripción  Tasa base  Categoría  
8543.30.01  Máquinas y aparatos de galvanotecnia electrólisis o electrofór esis. Ex.  A  
8543.40  –  Electrificadores de cercas.  
8543.40.01  Electrificadores de cercas.  1 5  A  
– Las demás máquinas y aparatos:  
8543.81  –  –  Tarjetas y etiquetas de activación por proximidad.  
8543.81.01  Tarjetas y etiquetas de activación por proximidad.  1 5  A  
8543.89  –  –  Los demás.  
8543.89.01  Amplificadores para transmisores de señales de televisión.  1 0  A  
8543.89.02  Preamplificadores de radiofrecuencia para receptores de televi sión 
(«booster»).  15 A  
8543.89.03  Amplificadores-distribuidores, regeneradores de pulsos o de su bpor­
tadora, para sistemas de televisión por cable.  15 A  
8543.89.04  Amplificadores-distribuidores de vídeo, con entrada diferencia l, con 
compensación de cable o con restaurador de corriente continua, para 
sistemas de televisión, con o sin gabinete modular.  15 A  
8543.89.05  Detectores de metales portátiles, excepto los localizadores de  cables; 
detectores de metales a base de tubos o placas magnetizadas par a 
utilizarse en bandas transportadoras.  15 A  
8543.89.06  Reconocibles para naves aéreas.  1 0  A  
8543.89.07  Para electrocutar insectos voladores, mediante un sistema de r ejillas 
electrizadas con voltaje elevado y que proyecte luz negra.  15 A  
8543.89.08  Amplificadores lineales de banda lateral única.  Ex.  A  
8543.89.09  Preamplificadores-mezcladores de 8 o más canales, aun cuando r e­
alicen otros efectos de audio.  Ex. A  
8543.89.10  Fuentes de alimentación y polarización, variables o fijas.  1 5  A  
8543.89.11  Controles automáticos de velocidad, para uso automotriz.  1 5  C  
8543.89.12  Cabezales digitales electrónicos, con o sin dispositivo impres or. 1 0  A  
8543.89.13  Detectores de metales, excepto lo comprendido en la fracción 
8543.89.05.  Ex. A  
8543.89.14  Amplificadores de bajo ruido, reconocibles como concebidos exc lu­
sivamente para sistemas de recepción de microondas vía satélite . Ex. A  
8543.89.15  Amplificadores de radiofrecuencia, banda ancha y monocanales, para 
sistemas de distribución de señales de HF, TV y/o FM.  15 A  
8543.89.16  Dispositivos eléctricos para vehículos que accionen mecanismos  ele­
vadores para cristales, cajuelas, asientos o seguros de puertas . 10 C  
8543.89.17  Decodificadores de señales de teletexto.  Ex.  A  
8543.89.18  Acoplador (combinador o defasador) para operar dos o más trans ­
misores de radio o televisión a una salida común.  Ex. A  
8543.89.19  Retroalimentadores transistorizados («Loop extender»).  Ex.  A  
8543.89.20  Amplificadores de microondas.  Ex.  A  
8543.89.21  Pulsadores o generadores de impulsos, destinados exclusivament e 
para el funcionamiento de cercos agropecuarios electrificados.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1225  
Fracción  Descripción  Tasa base  Categoría  
8543.89.99  Los demás.  1 5  A  
8543.90  –  Partes.  
8543.90.01  Circuitos modulares.  1 0  A  
8543.90.99  Las demás.  1 0  A  
85.44  Hilos, cables (incluidos los coaxiales) y demás conductores aislados para 
electricidad, aunque estén laqueados, anodizados o provistos de piezas de 
conexión; cables de fibras ópticas constituidos por fibras enfundadas indi ­
vidualmente, incluso con conductores eléctricos incorporados o provistos de 
piezas de conexión.  
– Alambre para bobinar:  
8544.11  –  –  De cobre.  
8544.11.01  De cobre.  1 5  C  
8544.19  –  –  Los demás.  
8544.19.01  De aluminio o sus aleaciones, con aislamiento a base de cualqu ier 
esmalte, con diámetro del conductor inferior o igual a 0.361 mm . 15 C  
8544.19.99  Los demás.  1 5  C  
8544.20  –  Cables y demás conductores eléctricos, coaxiales.  
8544.20.01  Cables coaxiales, de uno o más conductores eléctricos, aislado s y con 
funda de malla de metal, aún cuando vengan recubiertos de mater ias 
aislantes, con o sin mensajero de acero, con una impedancia de 50 a 
75 ohms.  15 C  
8544.20.02  Cables coaxiales de uno o más conductores concéntricos, aislad os, 
aún cuando vengan recubiertos de materias aislantes, con o sin men­
sajero de acero, con una impedancia de 50 a 75 ohms, excepto lo  
comprendido en la fracción 8544.20.01.  10 C  
8544.20.03  Reconocibles para naves aéreas.  1 0  A  
8544.20.99  Los demás.  1 5  C  
8544.30  –  Juegos de cables para bujías de encendido y demás juegos de ca bles del 
tipo de los utilizados en los medios de transporte.  
8544.30.01  Reconocibles para naves aéreas.  1 0  A  
8544.30.99  Los demás.  1 5  C  
– Los demás conductores eléctricos para tensión inferior o igual  a 80 V:  
8544.41  –  –  Provistos de piezas de conexión.  
8544.41.01  Formas de cables cortados y atados (arneses), para la conexión  de 
centrales telefónicas.  15 C  
8544.41.02  Cables termopar o sus cables de extensión.  1 5  C  
8544.41.03  Arneses y cables eléctricos, para conducción o distribución de  co­
rriente eléctrica en aparatos electrodomésticos o de medición.  15 C  
8544.41.04  De cobre, aluminio o sus aleaciones, excepto lo comprendido en  las 
fracciones 8544.41.01 y 03.  15 C  
8544.41.05  Reconocibles para naves aéreas.  1 0  A  
8544.41.99  Los demás.  1 5  C  
8544.49  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1226  
Fracción  Descripción  Tasa base  Categoría  
8544.49.01  Formas de cables cortados y atados (arneses), para la conexión  de 
centrales telefónicas.  15 C  
8544.49.02  Cables termopar o sus cables de extensión.  1 5  C  
8544.49.03  Arneses y cables eléctricos, para conducción o distribución de  co­
rriente eléctrica en aparatos electrodomésticos o de medición.  15 C  
8544.49.04  De cobre, aluminio o sus aleaciones, excepto lo comprendido en  las 
fracciones 8544.49.01 y 03.  15 C  
8544.49.05  Reconocibles para naves aéreas.  1 0  A  
8544.49.99  Los demás.  1 5  C  
– Los demás conductores eléctricos para tensión superior a 80 V pero infe­
rior o igual a 1,000 V:  
8544.51  –  –  Provistos de piezas de conexión.  
8544.51.01  Formas de cables cortados y atados (arneses), para la conexión  de 
centrales telefónicas.  15 C  
8544.51.02  Cables termopar o sus cables de extensión.  1 5  C  
8544.51.03  Arneses y cables eléctricos, para conducción o distribución de  co­
rriente eléctrica en aparatos electrodomésticos o de medición.  15 C  
8544.51.04  De cobre, aluminio o sus aleaciones, excepto lo comprendido en  las 
fracciones 8544.51.01 y 03.  15 C  
8544.51.05  Reconocibles para naves aéreas.  1 0  A  
8544.51.99  Los demás.  1 5  C  
8544.59  –  –  Los demás.  
8544.59.01  Formas de cables cortados y atados (arneses), para la conexión  de 
centrales telefónicas.  15 C  
8544.59.02  Cables termopar o sus cables de extensión.  1 5  C  
8544.59.03  Arneses y cables eléctricos, para conducción o distribución de  co­
rriente eléctrica en aparatos electrodomésticos o de medición.  15 C  
8544.59.04  De cobre, aluminio o sus aleaciones, excepto lo comprendido en  las 
fracciones 8544.59.01 y 03.  15 C  
8544.59.05  Reconocibles para naves aéreas.  1 0  A  
8544.59.99  Los demás.  1 5  C  
8544.60  –  Los demás conductores eléctricos para tensión superior a 1,000  V. 
8544.60.01  De cobre, aluminio o sus aleaciones.  1 5  C  
8544.60.99  Los demás.  1 5  C  
8544.70  –  Cables de fibras ópticas.  
8544.70.01  Cables de fibras ópticas.  1 0  C  
85.45  Electrodos y escobillas de carbón, carbón para lámparas o pilas y demás 
artículos de grafito u otros carbonos, incluso con metal, para usos eléc ­
tricos.  
– Electrodos:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1227  
Fracción  Descripción  Tasa base  Categoría  
8545.11  –  –  Del tipo de los utilizados en hornos.  
8545.11.01  Del tipo de los utilizados en hornos.  1 5  C  
8545.19  –  –  Los demás.  
8545.19.99  Los demás.  1 5  B +  
8545.20  –  Escobillas.  
8545.20.01  Escobillas.  1 5  C  
8545.90  –  Los demás.  
8545.90.01  Reconocibles para naves aéreas.  1 0  A  
8545.90.02  Pistas de carbón, para potenciómetros.  1 0  A  
8545.90.99  Los demás.  1 5  B +  
85.46  Aisladores eléctricos de cualquier materia.  
8546.10  –  De vidrio.  
8546.10.01  Tubulares.  1 5  C  
8546.10.02  Esbozos, en forma de campana, con diámetro igual o superior a 
15 cm en la circunferencia mayor.  10 A  
8546.10.03  Reconocibles para naves aéreas.  1 0  A  
8546.10.99  Los demás.  1 5  B +  
8546.20  –  De cerámica.  
8546.20.01  Tubulares.  1 5  C  
8546.20.02  De suspensión.  1 5  C  
8546.20.03  De porcelana o de esteatita para radio y televisión.  1 0  C  
8546.20.04  Reconocibles para naves aéreas.  1 0  A  
8546.20.99  Los demás.  1 5  B +  
8546.90  –  Los demás.  
8546.90.01  Tubulares.  1 5  B +  
8546.90.02  Reconocibles para naves aéreas.  1 0  C  
8546.90.03  De resina, epóxica, no rígidos.  1 0  C  
8546.90.99  Los demás.  1 5  C  
85.47  Piezas aislantes totalmente de materia aislante o con simples piezas metá ­
licas de ensamblado (por ejemplo: casquillos roscados) embutidas en la 
masa, para máquinas, aparatos o instalaciones eléctricas, excepto los ais ­
ladores de la partida  85.46 ; tubos aisladores y sus piezas de unión, de 
metal común, aislados interiormente.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1228  
Fracción  Descripción  Tasa base  Categoría  
8547.10  –  Piezas aislantes de cerámica.  
8547.10.01  De porcelana para pasantes de transformadores de más de 132 kV . 1 0  C  
8547.10.02  Zócalos de cerámica para válvulas electrónicas.  1 0  C  
8547.10.03  Carretes, para transformadores de potencia igual o superior a 
5,000 kV, excepto los de vermiculita.  10 C  
8547.10.04  Reconocibles para naves aéreas.  1 0  A  
8547.10.05  Discos, tubos y otras formas de cerámica sin platear, reconoci bles 
como concebidos exclusivamente para condensadores fijos o resis ­
tencias.  10 C  
8547.10.99  Los demás.  1 0  C  
8547.20  –  Piezas aislantes de plástico.  
8547.20.01  Carretes para transformadores de radio y televisión.  1 0  B  
8547.20.02  Soportes separadores para válvulas electrónicas  1 0  B  
8547.20.03  Reconocibles para naves aéreas.  1 0  B  
8547.20.99  Los demás.  1 0  A  
8547.90  –  Los demás.  
8547.90.01  Reconocibles para naves aéreas.  1 0  A  
8547.90.02  Carretes, para transformadores de potencia igual o superior a 
5,000 kV.  10 A  
8547.90.03  Carretes y formas aislantes para bobinados de componentes tele fóni­
cos, con o sin insertos metálicos.  10 B  
8547.90.04  Carretes para transformadores de radio y televisión.  1 0  B  
8547.90.05  Espaciadores o separadores, para juegos de láminas de contacto , para 
equipos y aparatos telefónicos.  10 B  
8547.90.06  Soportes separadores para válvulas electrónicas.  1 0  B  
8547.90.07  Con una o más perforaciones formadas por capas de: papel y res ina 
fenólica, caucho y/o resinas plásticas artificiales.  10 C  
8547.90.08  Bujes, reconocibles como concebidos exclusivamente para transf or­
madores y/o disyuntores.  10 C  
8547.90.09  Regletas o tiras para montaje de fusibles, para telefonía.  1 0  B  
8547.90.10  De mica para empleo en electrónica, excepto lo comprendido en la 
fracción 8547.90.06.  10 C  
8547.90.11  De vidrio.  1 0  C  
8547.90.12  Tubos aisladores y sus piezas de unión, de metales comunes, ai slados 
interiormente.  10 C  
8547.90.99  Los demás.  1 0  C  
85.48  Desperdicios y desechos de pilas, baterías de pilas o acumuladores, eléc ­
tricos; pilas, baterías de pilas y acumuladores, eléctricos, inservibles; par ­
tes eléctricas de máquinas o aparatos, no expresadas ni comprendidas en 
otra parte de este Capítulo.  
8548.10  –  Desperdicios y desechos de pilas, baterías de pilas o acumulad ores, eléc­
tricos; pilas, baterías de pilas y acumuladores, eléctricos, in servibles.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1229  
Fracción  Descripción  Tasa base  Categoría  
8548.10.01  Desperdicios y desechos de pilas, baterías de pilas o acumulad ores, 
eléctricos; pilas, baterías de pilas y acumuladores, eléctricos , inservi­
bles. 20 A  
8548.90  –  Los demás.  
8548.90.01  Circuitos modulares constituidos por componentes eléctricos y/ o 
electrónicos sobre tablilla aislante con circuito impreso, cons ignados 
en cantidad no mayor a 5 (cinco) unidades por destinatario y/o 
importador, por cada importación.  15 A  
8548.90.02  Reconocibles para naves aéreas.  1 0  A  
8548.90.03  Circuitos modulares constituidos por componentes eléctricos y/ o 
electrónicos sobre tablilla aislante con circuito impreso, exce pto lo 
comprendido en la fracción 8548.90.01.  15 A  
8548.90.99  Los demás.  1 5  C  
86 VEHÍCULOS Y MATERIAL PARA VÍAS FÉRREAS O SIMILARES Y SUS PAR ­
TES; APARATOS MECÁNICOS (INCLUSO ELECTROMECÁNICOS) DE SE ­
ÑALIZACIÓN PARA VÍAS DE COMUNICACIÓN.  
86.01  Locomotoras y locotractores, de fuente externa de electricidad o acumula ­
dores eléctricos.  
8601.10  –  De fuente externa de electricidad.  
8601.10.01  De fuente externa de electricidad.  1 0  C  
8601.20  –  De acumuladores eléctricos.  
8601.20.01  De acumuladores eléctricos.  1 0  C  
86.02  Las demás locomotoras y locotractores; ténderes.  
8602.10  –  Locomotoras Diesel-eléctricas.  
8602.10.01  Locomotoras Diesel-eléctricas.  Ex.  A  
8602.90  –  Los demás.  
8602.90.99  Los demás.  1 0  A  
86.03  Automotores para vías férreas y tranvías autopropulsados, excepto los de la 
partida  86.04 . 
8603.10  –  De fuente externa de electricidad.  
8603.10.01  De fuente externa de electricidad.  1 0  C  
8603.90  –  Los demás.  
8603.90.99  Los demás.  1 0  C  
86.04  Vehículos para mantenimiento o servicio de vías férreas o similares, incluso 
autopropulsados (por ejemplo: vagones taller, vagones grúa, vagones equi ­
pados para apisonar balasto, alinear vías, coches para ensayos y vagonetas 
de inspección de vías).  
8604.00  Vehículos para mantenimiento o servicio de vías férreas o simi lares, 
incluso autopropulsados (por ejemplo: vagones taller, vagones g rúa, 
vagones equipados para apisonar balasto, alinear vías, coches p ara 
ensayos y vagonetas de inspección de vías).  
8604.00.01  Vagones taller o vagones grúa.  1 0  A  
8604.00.02  Para la obtención de chatarra, cuando se importen por empresas  
fundidoras o laminadoras propietarias de hornos de fundición.  10 A  
8604.00.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1230  
Fracción  Descripción  Tasa base  Categoría  
86.05  Coches de viajeros, furgones de equipajes, coches correo y demás coches 
especiales, para vías férreas o similares (excepto los coches de la partida  
86.04 ). 
8605.00  Coches de viajeros, furgones de equipajes, coches correo y dem ás coches 
especiales, para vías férreas o similares (excepto los coches d e la partida 
86.04).  
8605.00.01  Coches de viajeros.  1 5  C  
8605.00.99  Los demás.  1 0  C  
86.06  Vagones para transporte de mercancías sobre carriles (rieles).  
8606.10  –  Vagones cisterna y similares.  
8606.10.01  Vagones cisterna y similares.  1 0  C  
8606.20  –  Vagones isotérmicos, refrigerantes o frigoríficos, excepto los  de la subpar­
tida 8606.10.  
8606.20.01  Vagones isotérmicos, refrigerantes o frigoríficos, excepto los  de la 
subpartida 8606.10.  10 C  
8606.30  –  Vagones de descarga automática, excepto los de las subpartidas  8606.10 u 
8606.20.  
8606.30.01  Vagones de descarga automática, excepto los de las subpartidas  
8606.10 u 8606.20.  10 C  
– Los demás:  
8606.91  –  –  Cubiertos y cerrados.  
8606.91.01  Cubiertos y cerrados.  1 0  C  
8606.92  –  –  Abiertos, con pared fija de altura superior a 60 cm.  
8606.92.01  Abiertos, con pared fija de altura superior a 60 cm.  1 0  C  
8606.99  –  –  Los demás.  
8606.99.99  Los demás.  1 0  C  
86.07  Partes de vehículos para vías férreas o similares.  
– Bojes, «bissels», ejes y ruedas, y sus partes:  
8607.11  –  –  Bojes y «bissels», de tracción.  
8607.11.01  Bojes y «bissels», de tracción.  1 5  A  
8607.12  –  –  Los demás bojes y «bissels».  
8607.12.99  Los demás bojes y «bissels».  1 5  C  
8607.19  –  –  Los demás, incluidas las partes.  
8607.19.01  Ejes, cuando se importen para su relaminación o forjado, por e m­
presas laminadoras o forjadoras, o para hornos de fundición.  Ex. A  
8607.19.02  Ejes montados con sus ruedas.  1 0  A  
8607.19.03  Ruedas.  1 0  A  
8607.19.04  Llantas forjadas para ruedas de vagones.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1231  
Fracción  Descripción  Tasa base  Categoría  
8607.19.05  Llantas para ruedas de locomotoras.  1 0  A  
8607.19.06  Partes de ejes o ruedas.  1 0  A  
8607.19.99  Los demás.  1 0  A  
– Frenos y sus partes:  
8607.21  –  –  Frenos de aire comprimido y sus partes.  
8607.21.01  Frenos de aire.  1 0  A  
8607.21.99  Los demás.  1 0  A  
8607.29  –  –  Los demás.  
8607.29.99  Los demás.  1 0  A  
8607.30  –  Ganchos y demás sistemas de enganche, topes, y sus partes.  
8607.30.01  Ganchos y demás sistemas de enganche, topes y sus partes.  1 0  A  
– Las demás:  
8607.91  –  –  De locomotoras o locotractores.  
8607.91.01  Reconocibles como concebidas exclusivamente para locomotoras, 
excepto ejes, montados con sus ruedas, bojes, ruedas, llantas, forja­
das para ruedas de locomotoras y chumaceras, inclusive.  10 A  
8607.91.99  Las demás.  1 0  A  
8607.99  –  –  Las demás.  
8607.99.99  Las demás.  1 0  A  
86.08  Material fijo de vías férreas o similares; aparatos mecánicos (incluso elec ­
tromecánicos) de señalización, seguridad, control o mando para vías fé ­
rreas o similares, carreteras o vías fluviales, áreas o parques de estacio ­
namiento, instalaciones portuarias o aeropuertos; partes.  
8608.00  Material fijo de vías férreas o similares; aparatos mecánicos (incluso elec­
tromecánicos) de señalización, seguridad, control o mando para vías férreas 
o similares, carreteras o vías fluviales, áreas o parques de es tacionamiento, 
instalaciones portuarias o aeropuertos; partes.  
8608.00.01  Material fijo de vías férreas o sus partes componentes.  1 0  A  
8608.00.02  Aparatos de señalización, seguridad, control, mando o sus part es 
componentes.  10 A  
8608.00.03  Sistemas visuales indicadores de pendientes de aproximación.  1 0  A  
8608.00.99  Los demás.  1 5  A  
86.09  Contenedores (incluidos los contenedores cisterna y los contenedores de ­
pósito) especialmente concebidos y equipados para uno o varios medios de 
transporte.  
8609.00  Contenedores (incluidos los contenedores cisterna y los conten edores depó­
sito) especialmente concebidos y equipados para uno o varios me dios de 
transporte.  
8609.00.01  Contenedores (incluidos los contenedores cisterna y los conten edores 
depósito) especialmente concebidos y equipados para uno o vario s 
medios de transporte.  20 A  
87 VEHÍCULOS AUTOMÓVILES, TRACTORES, CICLOS Y DEMÁS VEHÍCULOS 
TERRESTRES, SUS PARTES Y ACCESORIOS.  
87.01  Tractores (excepto las carretillas tractor de la partida  87.09 ). ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1232  
Fracción  Descripción  Tasa base  Categoría  
8701.10  –  Motocultores.  
8701.10.01  Motocultores.  1 0  C  
8701.20  –  Tractores de carretera para semirremolques.  
8701.20.01  Tractores de carretera para semirremolques.  2 0  B  
8701.30  –  Tractores de orugas.  
8701.30.01  Tractores de orugas con potencia al volante del motor igual o supe­
rior a 105 C.P. sin exceder de 380 C.P., medida a 1,900 RPM, 
incluso con hoja empujadora.  20 C  
8701.30.99  Los demás.  Ex.  A  
8701.90  –  Los demás.  
8701.90.01  Tractores de rueda con toma de fuerza o enganche de tres punto s, 
para acoplamiento de implementos agrícolas.  15 C  
8701.90.02  Tractores para vías férreas, provistos de aditamento de ruedas  con 
llantas neumáticas accionadas mecánicamente para rodarlos sobre  
pavimento.  15 C  
8701.90.03  Tractores de ruedas con toma de fuerza o enganche de tres punt os, 
para acoplamiento de implementos agrícolas cuyo número de serie  o 
modelo sea al menos 2 años anterior al vigente.  Ex. A  
8701.90.04  Tractores sobre bandas de hule, dotados de toma de fuerza para  el 
acoplamiento de implementos agrícolas.  Ex. A  
8701.90.05  Tractores de ruedas con toma de fuerza o enganche de tres punt os, 
para acoplamiento de implementos agrícolas, con potencia de 160  o  
180 H.P., transmisión manual y tablero de instrumentos analógic o, 
excepto lo comprendido en la fracción 8701.90.03.  Ex. A  
8701.90.99  Los demás.  1 5  C  
87.02  Vehículos automóviles para el transporte de diez o más personas, incluido 
el conductor.  
8702.10  –  Con motor de émbolo (pistón), de encendido por compresión (Die sel o 
semi-Diesel).  
8702.10.01  Con carrocería montada sobre chasis, excepto lo comprendido en  la 
fracción 8702.10.03.  20 B  (  3 ) 
8702.10.02  Con carrocería integral, excepto lo comprendido en la fracción  
8702.10.04.  20 B  (  3 ) 
8702.10.03  Para el transporte de 16 o más personas, incluyendo el conduct or, 
con carrocería montada sobre chasis.  20 B  
8702.10.04  Para el transporte de 16 o más personas, incluyendo el conduct or, 
con carrocería integral.  20 B  
8702.90  –  Los demás.  
8702.90.01  Trolebuses.  2 0  B  
8702.90.02  Con carrocería montada sobre chasis, excepto lo comprendido en  la 
fracción 8702.90.04.  20 B  (  3 ) 
8702.90.03  Con carrocería integral, excepto lo comprendido en la fracción  
8702.90.05.  20 B  (  3 ) 
8702.90.04  Para el transporte de 16 o más personas, incluyendo el conduct or, 
con carrocería montada sobre chasis.  20 B  
8702.90.05  Para el transporte de 16 o más personas, incluyendo el conduct or, 
con carrocería integral.  20 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1233  
Fracción  Descripción  Tasa base  Categoría  
87.03  Coches de turismo y demás vehículos automóviles concebidos principal ­
mente para el transporte de personas (excepto los de la partida  87.02 ), 
incluidos los vehículos del tipo familiar ( «break»  o «station wagon» ) y los 
de carreras.  
8703.10  –  Vehículos especialmente concebidos para desplazarse sobre la n ieve; ve­
hículos especiales para el transporte de personas en campos de golf y 
vehículos similares.  
8703.10.01  Con motor eléctrico.  2 0  C  
8703.10.02  Vehículos especiales para el transporte de personas en terreno  de 
golf. 20 C  
8703.10.03  Motociclos de cuatro ruedas (cuadrimotos) o de tres ruedas equ ipa­
dos con diferencial y reversa (trimotos).  20 C  
8703.10.99  Los demás.  2 0  (  4 ) 
– Los demás vehículos con motor de émbolo (pistón) alternativo, de encen­
dido por chispa:  
8703.21  –  –  De cilindrada inferior o igual a 1,000 cm  3 . 
8703.21.01  De cilindrada inferior o igual a 1,000 cm  3 . 2 0  (  4 ) 
8703.22  –  –  De cilindrada superior a 1,000 cm  3 pero inferior o igual a 1,500 cm  3 . 
8703.22.01  De cilindrada superior a 1,000 cm  3 pero inferior o igual a 1,500 cm  3 . 2 0  (  4 ) 
8703.23  –  –  De cilindrada superior a 1,500 cm  3 pero inferior o igual a 3,000 cm  3 . 
8703.23.01  De cilindrada superior a 1,750 cm  3 , pero inferior o igual a 2,000 cm  3 
y potencia inferior a 150 H.P.  20 (  4 ) 
8703.23.02  De cilindrada superior a 2,550 cm  3 pero inferior o igual a 2,800 cm  3 , 
con potencia igual o superior a 150 H.P. pero inferior o igual a 195 
H.P. y con tracción delantera o tracción permanente en las cuat ro 
ruedas.  20 (  4 ) 
8703.23.99  Los demás.  2 0  (  4 ) 
8703.24  –  –  De cilindrada superior a 3,000 cm  3 . 
8703.24.01  De cilindrada superior a 3,500 cm  3 pero inferior o igual a 4,500 cm  3 , 
con potencia igual o superior a 240 H.P. pero inferior a 350 H. P. y 
con tracción delantera o tracción permanente en las cuatro rued as. 20 (  4 ) 
8703.24.99  Los demás.  2 0  (  4 ) 
– Los demás vehículos con motor de émbolo (pistón), de encendido  por 
compresión (Diesel o semi-Diesel):  
8703.31  –  –  De cilindrada inferior o igual a 1,500 cm  3 . 
8703.31.01  De cilindrada inferior o igual a 1,500 cm  3 . 2 0  (  4 ) 
8703.32  –  –  De cilindrada superior a 1,500 cm  3 pero inferior o igual a 2,500 cm  3 . 
8703.32.01  De cilindrada superior a 1,500 cm  3 pero inferior o igual a 2,500 cm  3 . 2 0  (  4 ) 
8703.33  –  –  De cilindrada superior a 2,500 cm  3 . 
8703.33.01  De cilindrada superior a 2,500 cm  3 . 2 0  (  4 ) 
8703.90  –  Los demás.  
8703.90.01  Eléctricos.  2 0  (  4 ) 
8703.90.99  Los demás.  2 0  (  4 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1234  
Fracción  Descripción  Tasa base  Categoría  
87.04  Vehículos automóviles para el transporte de mercancías.  
8704.10  –  Volquetes automotores concebidos para utilizarlos fuera de la red de ca­
rreteras.  
8704.10.01  Tipo «Dumpers» con capacidad útil de carga superior a 30,000 k g. 1 0  B  
8704.10.99  Los demás.  1 0  B  (  3 ) 
– Los demás, con motor de émbolo (pistón), de encendido por comp resión 
(Diesel o semi-Diesel):  
8704.21  –  –  De peso total con carga máxima inferior o igual a 5 t.  
8704.21.01  Acarreadores de escoria, excepto para la recolección de basura  do­
méstica.  10 B  (  3 ) 
8704.21.02  De peso total con carga máxima inferior o igual a 2,721 kilogr amos.  2 0  B  (  3 ) 
8704.21.03  De peso total con carga máxima superior a 2,721 kilogramos, pe ro 
inferior o igual a 4,536 kilogramos.  20 B  (  3 ) 
8704.21.99  Los demás.  2 0  B  (  3 ) 
8704.22  –  –  De peso total con carga máxima superior a 5 t pero inferior o igual a 
20 t. 
8704.22.01  Acarreadores de escoria, excepto para la recolección de basura  do­
méstica.  10 B  (  3 ) 
8704.22.02  De peso total con carga máxima superior o igual a 5,000 kilogr amos, 
pero inferior o igual a 6,351 kilogramos.  20 B  (  3 ) 
8704.22.03  De peso total con carga máxima superior a 6,351 kilogramos, pe ro 
inferior o igual a 7,257 kilogramos.  20 B  (  3 ) 
8704.22.04  De peso total con carga máxima superior a 7,257 kilogramos, pe ro 
inferior o igual a 8,845 kilogramos.  20 B  (  3 ) 
8704.22.05  De peso total con carga máxima superior a 8,845 kilogramos, pe ro 
inferior o igual a 11,793 kilogramos.  20 B  (  3 ) 
8704.22.06  De peso total con carga máxima superior a 11,793 kilogramos, p ero 
inferior o igual a 14,968 kilogramos.  20 B  (  3 ) 
8704.22.99  Los demás.  2 0  B  (  3 ) 
8704.23  –  –  De peso total con carga máxima superior a 20 t.  
8704.23.01  Acarreadores de escoria.  1 0  B  (  3 ) 
8704.23.99  Los demás.  2 0  B  (  3 ) 
– Los demás, con motor de émbolo (pistón), de encendido por chis pa: 
8704.31  –  –  De peso total con carga máxima inferior o igual a 5 t.  
8704.31.01  Acarreadores de escoria, excepto para la recolección de basura  do­
méstica.  10 B  (  3 ) 
8704.31.02  Motociclos de cuatro ruedas (cuadrimotos) o de tres ruedas equ ipa­
dos con diferencial y reversa (trimotos).  20 B  (  3 ) 
8704.31.03  De peso total con carga máxima inferior o igual a 2,721 kilogr amos, 
excepto lo comprendido en la fracción 8704.31.02.  20 B  (  3 ) 
8704.31.04  De peso total con carga máxima superior a 2,721 kilogramos, pe ro 
inferior o igual a 4,536 kilogramos.  20 B  (  3 ) 
8704.31.99  Los demás.  2 0  B  (  3 ) 
8704.32  –  –  De peso total con carga máxima superior a 5 t.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1235  
Fracción  Descripción  Tasa base  Categoría  
8704.32.01  Acarreadores de escoria, excepto para la recolección de basura  do­
méstica.  10 B  (  3 ) 
8704.32.02  De peso total con carga máxima superior o igual a 5,000 kilogr amos, 
pero inferior o igual a 6,351 kilogramos.  20 B  (  3 ) 
8704.32.03  De peso total con carga máxima superior a 6,351 kilogramos, pe ro 
inferior o igual a 7,257 kilogramos.  20 B  (  3 ) 
8704.32.04  De peso total con carga máxima superior a 7,257 kilogramos, pe ro 
inferior o igual a 8,845 kilogramos.  20 B  (  3 ) 
8704.32.05  De peso total con carga máxima superior a 8,845 kilogramos, pe ro 
inferior o igual a 11,793 kilogramos.  20 B  (  3 ) 
8704.32.06  De peso total con carga máxima superior a 11,793 kilogramos, p ero 
inferior o igual a 14,968 kilogramos.  20 B  (  3 ) 
8704.32.99  Los demás.  2 0  B  (  3 ) 
8704.90  –  Los demás.  
8704.90.01  Con motor eléctrico.  2 0  B  (  3 ) 
8704.90.99  Los demás.  2 0  B  (  3 ) 
87.05  Vehículos automóviles para usos especiales, excepto los concebidos princi ­
palmente para el transporte de personas o mercancías (por ejemplo: coches 
para reparaciones, camiones grúa, camiones de bomberos, camiones hor ­
migonera, coches barredera, cochesesparcidores, coches taller, coches ra ­
diológicos).  
8705.10  –  Camiones grúa.  
8705.10.01  Camiones grúa.  2 0  B  (  3 ) 
8705.20  –  Camiones automóviles para sondeo o perforación.  
8705.20.01  Con equipos hidráulicos de perforación destinados a programas de 
abastecimiento de agua potable en el medio rural.  10 B  (  3 ) 
8705.20.99  Los demás.  2 0  B  (  3 ) 
8705.30  –  Camiones de bomberos.  
8705.30.01  Camiones de bomberos.  1 0  B  
8705.40  –  Camiones hormigonera.  
8705.40.01  Camiones hormigonera.  2 0  B  (  3 ) 
8705.90  –  Los demás.  
8705.90.01  Con equipos especiales para el aseo de calles.  1 0  B  (  3 ) 
8705.90.02  Para aplicación de fertilizantes fluidos.  Ex.  A  
8705.90.99  Los demás.  2 0  B  (  3 ) 
87.06  Chasis de vehículos automóviles de las partidas  87.01  a 87.05 , equipado 
con su motor.  
8706.00  Chasis de vehículos automóviles de las partidas 87.01 a 87.05,  equipado 
con su motor.  
8706.00.01  Chasis con motor de explosión, de dos cilindros de 700 cm  3 , de 
cuatro tiempos y con potencia inferior a 20 C.P. (15 kW).  10 (  4 ) 
8706.00.02  Chasis para vehículos de la partida 87.03 o de las subpartidas  
8704.21 y 8704.31.  15 (  4 ) 
8706.00.99  Los demás.  1 5  (  4 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1236  
Fracción  Descripción  Tasa base  Categoría  
87.07  Carrocerías de vehículos automóviles de las partidas  87.01  a 87.05 , in­
cluidas las cabinas.  
8707.10  –  De los vehículos de la partida 87.03.  
8707.10.01  Para ser utilizadas como modelos para la fabricación de herram ientas 
para el ensamble de carrocerías de vehículos automotrices.  10 B  
8707.10.99  Los demás.  1 5  (  2 ) 
8707.90  –  Las demás.  
8707.90.01  Para ser utilizadas como modelos para la fabricación de herram ientas 
para el ensamble de carrocerías de vehículos automotrices.  10 B  
8707.90.99  Las demás.  1 5  (  2 ) 
87.08  Partes y accesorios de vehículos automóviles de las partidas  87.01  a 87.05 . 
8708.10  –  Defensas (paragolpes, parachoques) y sus partes.  
8708.10.01  Defensas para trolebuses.  1 0  B  
8708.10.02  Defensas reconocibles como concebidas exclusivamente para trac to­
res agrícolas.  10 B  
8708.10.03  Defensas completas, reconocibles como concebidas exclusivament e 
para vehículos automóviles hasta de diez plazas.  15 (  2 ) 
8708.10.99  Los demás.  1 5  (  2 ) 
– Las demás partes y accesorios de carrocería (incluidas las de cabina):  
8708.21  –  –  Cinturones de seguridad.  
8708.21.01  Cinturones de seguridad.  1 5  B  
8708.29  –  –  Los demás.  
8708.29.01  Guardafangos.  1 0  (  2 ) 
8708.29.02  Capots (cofres).  1 0  (  2 ) 
8708.29.03  Estribos.  1 0  (  2 ) 
8708.29.04  Viseras, forros de tablero, paneles de puerta, coderas, cabece ras, 
sombrereras, incluso acojinadas.  15 B  
8708.29.05  Para trolebuses.  1 0  B  
8708.29.06  Para tractores de ruedas.  1 0  B  
8708.29.07  Parrillas de adorno y protección para radiador.  1 5  (  2 ) 
8708.29.08  Biseles.  1 5  (  2 ) 
8708.29.09  Tapas de cajuelas portaequipajes.  1 0  (  2 ) 
8708.29.10  Marcos para cristales.  1 5  (  2 ) 
8708.29.11  Aletas, excepto de vidrio, aún cuando se presenten con marco.  1 5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1237  
Fracción  Descripción  Tasa base  Categoría  
8708.29.12  Soportes o armazones para acojinados.  1 5  B  
8708.29.13  Reconocibles como concebidas exclusivamente para capots (cofre s). 1 0  (  2 ) 
8708.29.14  Cajas de volteo.  1 5  (  2 ) 
8708.29.15  Cajas «Pick-up».  1 0  (  2 ) 
8708.29.16  Toldos exteriores acojinados, techos corredizos centrales o la terales y 
sus partes; de accionamiento manual o electrónico.  15 B  
8708.29.17  Juntas preformadas para carrocería.  1 5  B  
8708.29.18  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.29.19  Ensambles de puertas.  1 5  B  
8708.29.20  Partes troqueladas para carrocería.  1 5  B  
8708.29.21  Módulos de seguridad por bolsa de aire.  1 5  B  
8708.29.99  Los demás.  1 5  (  2 ) 
– Frenos y servofrenos, y sus partes:  
8708.31  –  –  Guarniciones de frenos montadas.  
8708.31.01  Para trolebuses.  1 0  B  
8708.31.02  Reconocibles como concebidas exclusivamente para tractores de rue­
das. 10 (  2 ) 
8708.31.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 (  2 ) 
8708.31.99  Los demás.  1 0  (  2 ) 
8708.39  –  –  Los demás.  
8708.39.01  Para trolebuses.  1 0  (  2 ) 
8708.39.02  Reconocibles como concebidas exclusivamente para tractores de rue­
das. 10 (  2 ) 
8708.39.03  Mecanismos de frenos de disco o sus partes componentes.  1 0  B +  
8708.39.04  Cilindros de ruedas para mecanismos de frenos; juegos de repue sto 
para cilindros de rueda y para cilindros maestros, presentados en 
surtido (kits) para su venta al por menor.  15 B  
8708.39.05  Reconocibles como concebidas exclusivamente para el sistema de  
frenos de aire.  15 B  
8708.39.06  Frenos de tambor accionados por leva o sus partes componentes.  1 5  (  2 ) 
8708.39.07  Cilindros maestros para mecanismos de frenos.  1 5  B  
8708.39.08  Frenos de tambor accionados hidráulicamente o sus partes compo ­
nentes, excepto lo comprendido en las fracción 8708.39.04.  15 (  2 ) 
8708.39.09  Mangueras de frenos hidráulicos automotrices con conexiones.  1 5  B  
8708.39.10  Reforzador por vacío para frenos («booster») o sus partes y pi ezas 
sueltas.  15 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1238  
Fracción  Descripción  Tasa base  Categoría  
8708.39.11  Tubos preformados, para sistemas de frenos, de hierro o acero,  sol­
dado por procedimiento brazing, con diferentes tipos de recubri mien­
to, cuyo diámetro exterior sea igual o superior a 3.175 mm sin ex­
ceder de 9.525 mm y pared de 0.450 mm sin exceder de 2.032 mm, 
con sus terminales de conexión y resortes o adaptaciones.  15 B  
8708.39.12  Tubos preformados, de cobre, cuyo diámetro exterior sea igual o 
superior a 1.520 mm, sin exceder de 25.40 mm y pared de 0.200 m m, 
sin exceder de 5.08 mm con sus terminales de conexión y resorte s o 
adaptaciones.  15 B  
8708.39.99  Los demás.  1 0  (  2 ) 
8708.40  –  Cajas de cambio.  
8708.40.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 (  2 ) 
8708.40.02  Cajas de velocidades mecánicas, con peso inferior a 120 kilogr amos.  1 5  B  
8708.40.03  Cajas de velocidades automáticas.  1 0  B  
8708.40.04  Cajas de velocidades mecánicas con peso igual o superior a 120  kg. 1 5  (  2 ) 
8708.40.05  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.40.99  Los demás.  1 5  (  2 ) 
8708.50  –  Ejes con diferencial, incluso provistos con otros órganos de t rasmisión.  
8708.50.01  Para trolebuses.  1 0  B  
8708.50.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.50.03  Traseros sin acoplar a las masas, reconocibles como concebidos  
exclusivamente para lo comprendido en la partida 87.03.  15 (  2 ) 
8708.50.04  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la partida 87.03.  15 (  2 ) 
8708.50.05  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.50.06  Ejes delanteros, excepto lo comprendido en la fracción 8708.50 .04. 1 5  B  
8708.50.07  Incluso acoplados a las masas, con o sin mecanismos de frenos y 
tambores, excepto lo comprendido en las fracciones 8708.50.03 y  04. 15 (  2 ) 
8708.50.08  Conjunto diferencial integral compuesto de caja de velocidades , di­
ferencial con o sin flecha (semieje), y sus partes componentes.  15 (  2 ) 
8708.50.99  Los demás.  1 5  (  2 ) 
8708.60  –  Ejes portadores y sus partes.  
8708.60.01  Para trolebuses.  1 0  B  
8708.60.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.60.03  Delanteros.  1 5  B  
8708.60.04  Fundas para ejes traseros.  1 5  B  
8708.60.05  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.60.06  Ejes cardánicos.  1 5  (  2 ) 
8708.60.07  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la partida 87.03.  15 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1239  
Fracción  Descripción  Tasa base  Categoría  
8708.60.08  Vigas, muñones, brazos en forja para ejes delanteros de vehícu los 
con capacidad de 2 724kg a8 172kg (6,000 a 18,000 libras) de ca ­
pacidad de carga.  Ex. A  
8708.60.09  Corona en forja para ejes traseros de vehículos con capacidad de 
8,626 kg a 20,884 kg (19,000 a 46,000 libras) de capacidad de c arga.  Ex. A  
8708.60.99  Los demás.  1 5  (  2 ) 
8708.70  –  Ruedas, sus partes y accesorios.  
8708.70.01  Para trolebuses.  1 0  B  
8708.70.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.70.03  Ruedas, de aleaciones metálicas de rayos o deportivos de cama an­
cha. 15 (  2 ) 
8708.70.04  Ruedas o rims (camas) sin neumáticos, con diámetro exterior in ferior 
o igual a 70 cm, excepto lo comprendido en la fracción 8708.70. 03. 15 (  2 ) 
8708.70.05  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.70.06  Tapones o polveras y arillos para ruedas.  1 5  (  2 ) 
8708.70.07  Rines de aluminio y de aleaciones de aluminio con diámetro sup erior 
a 57.15 cm (22.5 pulgadas).  15 B  
8708.70.99  Los demás.  1 5  (  2 ) 
8708.80  –  Amortiguadores de suspensión.  
8708.80.01  Para trolebuses.  1 0  B  
8708.80.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.80.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.80.04  Cartuchos para amortiguadores. («Mc Pherson Struts»).  1 5  B  
8708.80.99  Los demás.  1 5  (  2 ) 
– Las demás partes y accesorios:  
8708.91  –  –  Radiadores.  
8708.91.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.91.99  Los demás.  1 5  (  2 ) 
8708.92  –  –  Silenciadores y tubos de escape.  
8708.92.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 (  2 ) 
8708.92.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 (  2 ) 
8708.92.99  Los demás.  1 5  (  2 ) 
8708.93  –  –  Embragues y sus partes.  
8708.93.01  Para trolebuses.  1 0  (  2 ) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1240  
Fracción  Descripción  Tasa base  Categoría  
8708.93.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B +  
8708.93.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 (  2 ) 
8708.93.04  Embragues completos (discos y plato opresor), excepto lo compr en­
dido en las fracciones 8708.93.01, 8708.93.02 y 8708.93.03.  15 (  2 ) 
8708.93.99  Los demás.  1 0  (  2 ) 
8708.94  –  –  Volantes, columnas y cajas de dirección.  
8708.94.01  Para trolebuses.  1 0  B  
8708.94.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.94.03  Volante de dirección con diámetro exterior inferior a 54.5 cm.  1 5  B  
8708.94.04  Cajas de dirección mecánica.  1 0  B  
8708.94.05  Volantes de dirección, con diámetro exterior igual o superior a 
54.5 cm.  10 B  
8708.94.06  Columnas para el sistema de dirección.  1 0  B  
8708.94.07  Cajas de dirección hidráulica.  1 0  B  
8708.94.08  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.94.99  Los demás.  1 5  (  2 ) 
8708.99  –  –  Los demás.  
8708.99.01  Mecanismos de cambio de diferencial (dual).  1 5  B  
8708.99.02  Para trolebuses.  1 0  B  
8708.99.03  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.90.01.  10 B  
8708.99.04  Flechas semiejes, acoplables al mecanismo diferencial, incluso  las de 
velocidad constante (homocinéticas) y sus partes componentes.  15 B +  
8708.99.05  Bolsa de aire para dispositivos de seguridad.  1 0  B  
8708.99.06  Las demás partes reconocibles como concebidas exclusivamente p ara 
sistemas de dirección.  10 B +  
8708.99.07  Tanques de combustible.  1 5  B +  
8708.99.08  Reconocibles como concebidas exclusivamente para sistemas de s us­
pensión.  10 B +  
8708.99.09  Acoplamientos o dispositivos de enganche para tractocamiones.  1 5  B  
8708.99.10  Engranes.  1 5  C  
8708.99.11  Ventiladores de aspas, para radiadores.  1 5  B +  
8708.99.12  Horquillas de levante hidráulico.  1 5  B  
8708.99.13  Las demás partes reconocibles como concebidas exclusivamente p ara 
lo comprendido en la fracción 8708.99.21.  10 B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1241  
Fracción  Descripción  Tasa base  Categoría  
8708.99.14  Juntas universales, tipo cardán de cruceta o sus partes.  1 5  C  
8708.99.15  Bastidores («chasis»).  1 5  B +  
8708.99.16  Perchas o columpios.  1 5  B  
8708.99.17  Reconocibles como concebidas exclusivamente para ejes cardán.  1 5  C  
8708.99.18  Reconocibles como concebidas exclusivamente para lo comprendid o 
en las fracciones 8708.40.02 y 04, excepto lo comprendido en la  
fracción 8708.99.10.  15 C  
8708.99.19  Uniones de ballestas (abrazaderas o soportes).  1 5  B +  
8708.99.20  Horquillas, brazos, excéntricos o pernos, para el sistema de s uspen­
sión delantera.  15 B +  
8708.99.21  Semiejes y ejes de dirección.  1 0  B +  
8708.99.22  Barras de torsión o sus partes componentes.  1 5  B  
8708.99.23  Ejes de rueda de doble pestaña que incorporen bolas de rodamie nto. 1 0  B  
8708.99.24  Elementos para el control de vibración que incorporen partes d e hule.  1 0  B  
8708.99.25  Palancas al piso para cambios de velocidades o dispositivos in teriores 
(consolas), reconocibles como concebidas exclusivamente para ve hí­
culos automóviles hasta de diez plazas.  15 B  
8708.99.26  Mecanismos de ajuste; para volantes de dirección.  1 5  B  
8708.99.27  Rótulas, para el sistema de suspensión delantera.  1 5  B  
8708.99.28  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 8701.30.01.  15 B  
8708.99.29  Reconocibles como concebidas exclusivamente para amortiguadore s. 1 5  B  
8708.99.30  Tubos preformados, para sistemas de combustibles, aceites de e va­
poración del tanque de gasolina y de anticontaminantes, de hier ro o 
acero, soldado por procedimiento Brazing, con diferentes tipos de 
recubrimiento, cuyo diámetro exterior sea igual o superior a 
3.175 mm pero inferior o igual a 9.525 mm con sus terminales de  
de conexión y resortes o adaptaciones.  15 B  
8708.99.31  Tubos preformados, para combustibles, aceites de evaporación d el 
tanque de gasolina y de anticontaminantes, incluso con recubrim ien­
tos, cuyo diámetro exterior sea igual o superior a 3.175 mm, si n 
exceder de 63.500 mm y pared de 0.450 mm pero inferior o igual 
a 2.032 mm con sus terminales de conexión y resortes o adaptaci o­
nes. 15 B  
8708.99.32  Bujes para suspensión.  1 5  B  
8708.99.33  Forjas denominadas «tulipán» y «pista», para la fabricación de  fle­
chas de velocidad constante (homocinéticas).  Ex. A  
8708.99.34  Forja de flecha, para ser utilizada en cajas de velocidad de u so 
automotriz.  Ex. A  
8708.99.99  Los demás.  1 0  C  
87.09  Carretillas automóvil sin dispositivo de elevación del tipo de las utilizadas 
en fábricas, almacenes, puertos o aeropuertos, para el transporte de mer ­
cancías a corta distancia; carretillas tractor del tipo de las utilizadas en 
estaciones ferroviarias; sus partes.  
– Carretillas:  
8709.11  –  –  Eléctricas.  
8709.11.01  Eléctricas.  1 5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1242  
Fracción  Descripción  Tasa base  Categoría  
8709.19  –  –  Las demás.  
8709.19.01  Portadoras con equipo de bombeo expulsor.  1 0  B  
8709.19.02  Apiladoras con motor de explosión o de combustión interna, con  
capacidad de carga superior a 7,000 kg, medida a no menos de 
0.61 m del centro de carga.  10 B  
8709.19.99  Las demás.  1 5  B  
8709.90  –  Partes.  
8709.90.01  Partes.  1 5  B  
87.10  Tanques y demás vehículos blindados de combate, motorizados, incluso con 
armamento incorporado; sus partes.  
8710.00  Tanques y demás vehículos blindados de combate, motorizados, i ncluso con 
armamento incorporado; sus partes.  
8710.00.01  Tanques y demás vehículos blindados de combate motorizados, in ­
cluso con armamento incorporado; sus partes.  10 B  
87.11  Motocicletas y triciclos, a motor (incluidos los de pedales), y velocípedos 
equipados con motor auxiliar, con  «sidecar»  o sin él;  «sidecares» . 
8711.10  –  Con motor de émbolo (pistón) alternativo de cilindrada inferio r o igual a 
50 cm  3 . 
8711.10.01  Con motor de émbolo (pistón) alternativo de cilindrada inferio r o 
igual a 50 cm  3 . 20 B  
8711.20  –  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 50 cm  3 
pero inferior o igual a 250 cm  3 . 
8711.20.01  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 
50 cm  3 . pero inferior o igual a 250 cm  3 . 20 B  
8711.30  –  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 250 cm  3 
pero inferior o igual a 500 cm  3 . 
8711.30.01  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 
250 cm  3 pero inferior o igual a 500 cm  3 . 20 B  
8711.40  –  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 500 cm  3 
pero inferior o igual a 800 cm  3 . 
8711.40.01  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 
500 cm  3 pero inferior a 550 cm  3 . 20 B  
8711.40.99  Los demás.  2 0  B  
8711.50  –  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 
800 cm  3 . 
8711.50.01  Con motor de émbolo (pistón) alternativo de cilindrada superio r a 
800 cm  3 . 20 B  
8711.90  –  Los demás.  
8711.90.01  «Sidecares» para motociclos y velocípedos de cualquier clase, pre­
sentados aisladamente.  20 B  
8711.90.99  Los demás.  2 0  B  
87.12  Bicicletas y demás velocípedos (incluidos los triciclos de reparto), sin mo ­
tor. 
8712.00  Bicicletas y demás velocípedos (incluidos los triciclos de rep arto), sin mo­
tor. 
8712.00.01  Bicicletas de carreras.  2 0  A  
8712.00.02  Bicicletas para niños.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1243  
Fracción  Descripción  Tasa base  Categoría  
8712.00.03  Triciclos para el transporte de carga.  2 0  A  
8712.00.04  Bicicletas, excepto lo comprendido en las fracciones 8712.00.0 1 
y 02.  20 A  
8712.00.99  Los demás.  2 0  A  
87.13  Sillones de ruedas y demás vehículos para inválidos, incluso con motor u 
otro mecanismo de propulsión.  
8713.10  –  Sin mecanismo de propulsión.  
8713.10.01  Sin mecanismo de propulsión.  1 5  B  
8713.90  –  Los demás.  
8713.90.99  Los demás.  1 0  B  
87.14  Partes y accesorios de vehículos de las partidas  87.11  a 87.13 . 
– De motocicletas y triciclos a motor (incluidos los de pedales) : 
8714.11  –  –  Sillines (asientos).  
8714.11.01  Sillines (asientos).  1 5  B  
8714.19  –  –  Los demás.  
8714.19.01  Reconocibles como concebidos exclusivamente para motocicletas con 
capacidad de cilindrada igual o superior a 550 cm  3 . 15 B  
8714.19.99  Los demás.  1 5  B  
8714.20  –  De sillones de ruedas y demás vehículos para inválidos.  
8714.20.01  De sillones de ruedas y demás vehículos para inválidos.  1 0  B  
– Los demás:  
8714.91  –  –  Cuadros y horquillas, y sus partes.  
8714.91.01  Cuadros y horquillas, y sus partes.  1 5  B  
8714.92  –  –  Llantas y radios.  
8714.92.01  Llantas y radios.  1 5  B  
8714.93  –  –  Bujes sin freno y piñones libres.  
8714.93.01  Bujes sin frenos y piñones libres.  1 5  B  
8714.94  –  –  Frenos, incluidos los bujes con freno, y sus partes.  
8714.94.01  Masas de freno de contra pedal.  1 5  B  
8714.94.99  Los demás.  1 5  B  
8714.95  –  –  Sillines (asientos).  
8714.95.01  Sillines (asientos).  1 5  B  
8714.96  –  –  Pedales y mecanismos de pedal, y sus partes.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1244  
Fracción  Descripción  Tasa base  Categoría  
8714.96.01  Pedales y mecanismos de pedales, y sus partes.  1 5  B  
8714.99  –  –  Los demás.  
8714.99.99  Los demás.  1 5  B  
87.15  Coches, sillas y vehículos similares para el transporte de niños, y sus 
partes.  
8715.00  Coches, sillas y vehículos similares para el transporte de niñ os, y sus partes.  
8715.00.01  Coches, sillas y vehículos similares para el transporte de niñ os, y sus 
partes.  20 B  
87.16  Remolques y semirremolques para cualquier vehículo; los demás vehículos 
no automóviles; sus partes.  
8716.10  –  Remolques y semirremolques para vivienda o acampar, del tipo c aravana.  
8716.10.01  Remolques y semirremolques para vivienda o para acampar, del t ipo 
caravana.  20 B +  
8716.20  –  Remolques y semirremolques, autocargadores o autodescargadores , para 
uso agrícola.  
8716.20.01  Remolques o semirremolques tipo tolvas cerradas con descarga n eu­
mática para el transporte de productos a granel.  20 B +  
8716.20.02  Equipados con tanque alimentador de abonos líquidos, reconocib les 
como concebidos exclusivamente para uso agrícola.  20 B +  
8716.20.03  Abierto de volteo con pistón hidráulico.  2 0  C  
8716.20.99  Los demás.  2 0  C  
– Los demás remolques y semirremolques para el transporte de mer cancías:  
8716.31  –  –  Cisternas.  
8716.31.01  Tanques térmicos para el transporte de leche.  2 0  C  
8716.31.02  Tipo tanques de acero, incluso criogénicos o tolvas.  2 0  C  
8716.31.99  Las demás.  2 0  C  
8716.39  –  –  Los demás.  
8716.39.01  Remolques o semirremolques tipo plataforma con o sin redilas, in­
cluso los reconocibles para el transporte de cajas o rejas de l atas o 
botellas o portacontenedores, o camas bajas, excepto con suspen sión 
hidráulica o neumática y cuello de ganso abatible.  20 C  
8716.39.02  Remolques o semirremolques tipo madrinas o nodrizas, para el t rans­
porte de vehículos.  20 C  
8716.39.03  Reconocibles como concebidos exclusivamente para el transporte  de 
lanchas, yates y veleros de más de 4.5 m de eslora.  Ex. A  
8716.39.04  Remolques tipo plataformas modulares con ejes direccionales, i n­
cluso con sección de puente transportador, acoplamientos hidráu licos 
y/o cuello de ganso y/o motor de accionamiento hidráulico del e qui­
po. Ex. A  
8716.39.05  Semirremolques tipo cama baja, con suspensión hidráulica o neu má­
tica y cuello de ganso abatible.  20 C  
8716.39.06  Remolques y semirremolques tipo cajas cerradas, incluso refrig era­
das. 20 C  
8716.39.07  Remolques o semirremolques tipo tanques de acero, incluso crio gé­
nicos o tolvas.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1245  
Fracción  Descripción  Tasa base  Categoría  
8716.39.08  Remolques o semirremolques de dos pisos, reconocibles como con ­
cebidos exclusivamente para transportar ganado bovino.  10 C  
8716.39.99  Los demás.  2 0  C  
8716.40  –  Los demás remolques y semirremolques.  
8716.40.99  Los demás remolques y semirremolques.  2 0  C  
8716.80  –  Los demás vehículos.  
8716.80.01  Carretillas y carros de mano.  2 0  B  
8716.80.02  Carretillas de accionamiento hidráulico.  2 0  B  
8716.80.99  Los demás.  2 0  C  
8716.90  –  Partes.  
8716.90.01  Ejes de remolques y semirremolques o ejes con frenos electroma g­
néticos (ralentizador).  15 B  
8716.90.02  Rodajas para carros de mano.  1 5  B  
8716.90.99  Los demás.  1 5  C  
88 NAVEGACIÓN AÉREA O ESPACIAL.  
88.01  Globos y dirigibles; planeadores, alas delta (volantes) y demás aeronaves 
no concebidas para la propulsión con motor.  
8801.10  –  Planeadores y alas delta (volantes).  
8801.10.01  Planeadores y alas delta (volantes).  2 0  A  
8801.90  –  Los demás.  
8801.90.99  Los demás.  2 0  A  
88.02  Las demás aeronaves (por ejemplo: helicópteros, aviones); vehículos espa ­
ciales (incluidos los satélites) y sus vehículos de lanzamiento y vehículos 
suborbitales.  
– Helicópteros.  
8802.11  –  –  De peso en vacío inferior o igual a 2,000 kg.  
8802.11.01  Helicópteros para fumigar, hasta de 3 plazas.  Ex.  A  
8802.11.99  Los demás  2 0  A  
8802.12  –  –  De peso en vacío superior a 2,000 kg.  
8802.12.01  Helicópteros para fumigar, hasta de 3 plazas.  1 0  A  
8802.12.99  Los demás  2 0  A  
8802.20  –  Aviones y demás aeronaves, de peso en vacío inferior o igual a  2,000 kg.  
8802.20.01  Aviones monomotores, de una plaza, reconocibles como concebido s 
exclusivamente para fumigar, rociar o esparcir líquidos o sólid os, con 
tolva de carga.  10 A  
8802.20.99  Los demás.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1246  
Fracción  Descripción  Tasa base  Categoría  
8802.30  –  Aviones y demás aeronaves, de peso en vacío superior a 2,000 k g pero 
inferior o igual a 15,000 kg.  
8802.30.01  Aviones monomotores, de una plaza, reconocibles como concebido s 
exclusivamente para fumigar, rociar o esparcir líquidos o sólid os, con 
tolva de carga.  10 A  
8802.30.02  Aviones con motor a reacción, con peso en vacío igual o superi or a 
10,000 kg.  Ex. A  
8802.30.99  Los demás.  2 0  A  
8802.40  –  Aviones y demás aeronaves, de peso en vacío superior a 15,000 kg. 
8802.40.01  Aviones y demás vehículos aéreos, de peso en vacío superior a 
15,000 kg.  Ex. A  
8802.60  –  Vehículos espaciales (incluidos los satélites) y sus vehículos  de lanza­
miento y vehículos suborbitales.  
8802.60.01  Vehículos espaciales (incluidos los satélites) y sus vehículos  de lan­
zamiento y vehículos suborbitales.  10 A  
88.03  Partes de los aparatos de las partidas  88.01  u 88.02 . 
8803.10  –  Hélices y rotores, y sus partes.  
8803.10.01  Hélices y rotores, y sus partes.  Ex.  A  
8803.20  –  Trenes de aterrizaje y sus partes.  
8803.20.01  Trenes de aterrizaje y sus partes.  Ex.  A  
8803.30  –  Las demás partes de aviones o helicópteros.  
8803.30.99  Las demás partes de aviones o helicópteros.  Ex.  A  
8803.90  –  Las demás.  
8803.90.99  Las demás.  1 0  A  
88.04  Paracaídas, incluidos los paracaídas dirigibles, planeadores ( «parapentes» ) 
o giratorios; sus partes y accesorios.  
8804.00  Paracaídas, incluidos los paracaídas dirigibles, planeadores ( «para­
pentes») o giratorios; sus partes y accesorios.  
8804.00.01  Paracaídas, incluidos los paracaídas dirigibles, planeadores ( «para­
pentes») o giratorios; sus partes y accesorios.  15 A  
88.05  Aparatos y dispositivos para lanzamiento de aeronaves; aparatos y dispo ­
sitivos para aterrizaje en portaviones y aparatos y dispositivos similares; 
aparatos de entrenamiento de vuelo en tierra; sus partes.  
8805.10  –  Aparatos y dispositivos para lanzamiento de aeronaves, y sus p artes; apa­
ratos y dispositivos para aterrizaje en portaaviones y aparatos  y dispositi­
vos similares, y sus partes.  
8805.10.01  Aparatos y dispositivos para lanzamiento de aeronaves, y sus p artes; 
aparatos y dispositivos para aterrizaje en portaviones y aparat os y 
dispositivos similares y sus partes.  10 A  
8805.20  –  Aparatos de entrenamiento de vuelo en tierra y sus partes.  
8805.20.01  Aparatos de entrenamiento de vuelo en tierra y sus partes.  1 0  A  
89 NAVEGACIÓN MARÍTIMA O FLUVIAL.  
89.01  Transatlánticos, barcos para excursiones, transbordadores, cargueros, ga ­
barras (barcazas) y barcos similares para el transporte de personas o 
mercancías.  
8901.10  –  Transatlánticos, barcos para excursiones, y barcos similares c oncebidos 
principalmente para el transporte de personas; transbordadores.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1247  
Fracción  Descripción  Tasa base  Categoría  
8901.10.01  Con longitud inferior o igual a 35 m de eslora.  1 0  A  
8901.10.99  Los demás.  Ex.  A  
8901.20  –  Barcos cisterna.  
8901.20.01  Con longitud inferior o igual a 35 m de eslora.  2 0  B  
8901.20.99  Los demás.  1 0  B  
8901.30  –  Barcos frigorífico, excepto los de la subpartida 8901.20.  
8901.30.01  Con longitud inferior o igual a 35 m de eslora.  2 0  B  
8901.30.99  Los demás.  1 0  B  
8901.90  –  Los demás barcos para transporte de mercancías y demás barcos conce­
bidos para transporte mixto de personas y mercancías.  
8901.90.01  Con motor fuera de borda.  2 0  B  
8901.90.02  Con longitud inferior o igual a 35 m de eslora.  2 0  B  
8901.90.03  Con casco de aluminio, para transportar hasta 80 personas y co n 
capacidad de carga, en cubierta hasta 36 t, sin cabinas de refr igera­
ción ni bodegas de carga.  15 B  
8901.90.99  Los demás.  1 0  B  
89.02  Barcos de pesca; barcos factoría y demás barcos para tratamiento o pre ­
paración de conservas de productos de la pesca.  
8902.00  Barcos de pesca; barcos factoría y demás barcos para tratamien to o 
preparación de conservas de productos de la pesca.  
8902.00.01  Pesqueros, con capacidad de bodega superior a 750 t.  1 0  B  
8902.00.02  Pesqueros, con capacidad de bodega inferior o igual a 750 t.  1 0  B  
8902.00.99  Los demás.  1 0  B  
89.03  Yates y demás barcos y embarcaciones de recreo o deporte; barcas (botes) 
de remo y canoas.  
8903.10  –  Embarcaciones inflables.  
8903.10.01  Embarcaciones inflables.  2 0  A  
– Los demás:  
8903.91  –  –  Barcos de vela, incluso con motor auxiliar.  
8903.91.01  Barcos de vela, incluso con motor auxiliar.  2 0  A  
8903.92  –  –  Barcos de motor, excepto los de motor fuera de borda.  
8903.92.01  Barcos de motor, excepto los de motor fuera de borda.  2 0  B  
8903.99  –  –  Los demás.  
8903.99.99  Los demás.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1248  
Fracción  Descripción  Tasa base  Categoría  
89.04  Remolcadores y barcos empujadores.  
8904.00  Remolcadores y barcos empujadores.  
8904.00.01  Remolcadores y barcos empujadores.  1 0  B  
89.05  Barcos faro, barcos bomba, dragas, pontones grúa y demás barcos en los 
que la navegación sea accesoria en relación con la función principal; 
diques flotantes; plataformas de perforación o explotación, flotantes o su ­
mergibles.  
8905.10  –  Dragas.  
8905.10.01  Dragas.  1 0  B  
8905.20  –  Plataformas de perforación o explotación, flotantes o sumergib les. 
8905.20.01  Plataformas de perforación o explotación, flotantes o sumergib les. 1 0  B  
8905.90  –  Los demás.  
8905.90.99  Los demás.  1 0  B  
89.06  Los demás barcos, incluidos los barcos de guerra y los barcos de salva ­
mento que no sean de remos.  
8906.00  Los demás barcos, incluidos los barcos de guerra y los barcos de salva­
mento que no sean de remos.  
8906.00.99  Los demás barcos, incluidos los barcos de guerra y los barcos de 
salvamento que no sean de remos.  15 A  
89.07  Los demás artefactos flotantes (por ejemplo: balsas, depósitos, cajones, 
incluso de amarre, boyas y balizas).  
8907.10  –  Balsas inflables.  
8907.10.01  Balsas inflables.  1 5  A  
8907.90  –  Los demás.  
8907.90.99  Los demás.  1 5  A  
89.08  Barcos y demás artefactos flotantes para desguace.  
8908.00  Barcos y demás artefactos flotantes para desguace.  
8908.00.01  Barcos y demás artefactos flotantes para desguace.  Ex.  A  
90 INSTRUMENTOS Y APARATOS DE ÓPTICA, FOTOGRAFÍA O CINEMATO ­
GRAFÍA, DE MEDIDA, CONTROL O DE PRECISIÓN; INSTRUMENTOS Y 
APARATOS MÉDICO-QUIRÚRGICOS; PARTES Y ACCESORIOS DE ESTOS 
INSTRUMENTOS O APARATOS.  
90.01  Fibras ópticas y haces de fibras ópticas; cables de fibras ópticas, excepto 
los de la partida  85.44 ; hojas y placas de materia polarizante; lentes 
(incluso de contacto), prismas, espejos y demás elementos de óptica de 
cualquier materia, sin montar, excepto los de vidrio sin trabajar óptica ­
mente.  
9001.10  –  Fibras ópticas, haces y cables de fibras ópticas.  
9001.10.01  Haces y cables de fibras ópticas.  1 0  C  
9001.10.99  Los demás.  5  A  
9001.20  –  Hojas y placas de materia polarizante.  
9001.20.01  Hojas y placas de materia polarizante.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1249  
Fracción  Descripción  Tasa base  Categoría  
9001.30  –  Lentes de contacto.  
9001.30.01  De materias plásticas.  1 5  A  
9001.30.02  Elementos de óptica (pastillas o botones) destinados para la f abrica­
ción de lentes de contacto, de materias plásticas, en bruto, co n diá­
metro inferior o igual a 30 mm.  10 A  
9001.30.99  Los demás.  1 5  A  
9001.40  –  Lentes de vidrio para gafas (anteojos).  
9001.40.01  Cristales monofocales o bifocales, con diámetro igual o inferi or a 
75 mm, semiterminados.  15 A  
9001.40.02  Lentes de cristal oftálmico, sin graduación, destinados a la f abrica­
ción de anteojos de seguridad, con espesor igual o superior a 3  mm 
sin exceder de 3.8 mm.  15 A  
9001.40.99  Los demás.  1 5  A  
9001.50  –  Lentes de otras materias para gafas (anteojos).  
9001.50.01  De materias plásticas artificiales.  1 0  A  
9001.50.99  Los demás.  1 5  A  
9001.90  –  Los demás.  
9001.90.01  Filtros anticalóricos.  1 0  A  
9001.90.99  Los demás.  1 0  A  
90.02  Lentes, prismas, espejos y demás elementos de óptica de cualquier materia, 
montados, para instrumentos o aparatos, excepto los de vidrio sin trabajar 
ópticamente.  
– Objetivos:  
9002.11  –  –  Para cámaras, proyectores o ampliadoras o reductoras fotográfi cos o 
cinematográficos.  
9002.11.01  Para cámaras, proyectores o ampliadoras o reductoras fotográfi cos o 
cinematográficos.  10 A  
9002.19  –  –  Los demás.  
9002.19.99  Los demás.  1 0  C  
9002.20  –  Filtros.  
9002.20.01  Filtros.  1 0  A  
9002.90  –  Los demás.  
9002.90.99  Los demás.  1 0  A  
90.03  Monturas (armazones) de gafas (anteojos) o artículos similares y sus par ­
tes. 
– Monturas (armazones):  
9003.11  –  –  De plástico.  
9003.11.01  De plástico.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1250  
Fracción  Descripción  Tasa base  Categoría  
9003.19  –  –  De otras materias.  
9003.19.01  De otras materias.  1 5  A  
9003.90  –  Partes.  
9003.90.01  Frentes.  1 5  A  
9003.90.99  Los demás.  1 0  A  
90.04  Gafas (anteojos) correctoras, protectoras u otras, y artículos similares.  
9004.10  –  Gafas (anteojos) de sol.  
9004.10.01  Gafas (anteojos) de sol.  1 5  A  
9004.90  –  Los demás.  
9004.90.99  Los demás.  1 5  A  
90.05  Binoculares, monoculares, anteojos astronómicos, telescopios ópticos y sus 
armazones; los demás instrumentos de astronomía y sus armazones, excepto 
los aparatos de radioastronomía.  
9005.10  –  Binoculares.  
9005.10.01  Binoculares.  1 5  A  
9005.80  –  Los demás instrumentos.  
9005.80.99  Los demás instrumentos.  1 5  A  
9005.90  –  Partes y accesorios (incluidas las armazones).  
9005.90.01  Partes reconocibles como concebidas exclusivamente para lo com ­
prendido en las subpartidas 9005.10 a 9005.80, que incorporen l en­
tes, prismas y espejos de las partidas 90.01 a 90.02.  10 A  
9005.90.02  Partes y accesorios, reconocibles exclusivamente para lo compr en­
dido en la fracción 9005.10.01, excepto lo comprendido en la fr ac­
ción 9005.90.01.  15 A  
9005.90.99  Los demás.  1 0  A  
90.06  Cámaras fotográficas; aparatos y dispositivos, incluidos las lámparas y 
tubos, para la producción de destellos en fotografía, excepto las lámparas 
y tubos de descarga de la partida  85.39 . 
9006.10  –  Cámaras fotográficas del tipo de las utilizadas para preparar clisés o cilin­
dros de imprenta.  
9006.10.01  Cámaras fotográficas del tipo de las utilizadas para preparar clisés o 
cilindros de imprenta.  Ex. A  
9006.20  –  Cámaras fotográficas del tipo de las utilizadas para registrar  documentos 
en microfilmes, microfichas u otros microformatos.  
9006.20.01  Cámaras fotográficas del tipo de las utilizadas para registrar  de do­
cumentos en microfilmes, microfichas u otros microformatos.  10 A  
9006.30  –  Cámaras especiales para fotografía submarina o aérea, examen m édico de 
órganos internos o para laboratorios de medicina legal o identi ficación 
judicial.  
9006.30.01  Cámaras especiales para fotografía submarina o aérea, exámen m é­
dico de órganos internos o para laboratorios de medicina legal o de 
identificación judicial.  10 A  
9006.40  –  Cámaras fotográficas de autorrevelado.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1251  
Fracción  Descripción  Tasa base  Categoría  
9006.40.01  Cámaras fotográficas de autorrevelado.  1 5  A  
– Las demás cámaras fotográficas:  
9006.51  –  –  Con visor de reflexión a través del objetivo, para películas e n rollo de 
anchura inferior o igual a 35 mm.  
9006.51.01  Con visor de reflexión a través del objetivo, para películas e n rollo 
de anchura inferior o igual a 35 mm.  15 A  
9006.52  –  –  Las demás, para películas en rollo de anchura inferior a 35 mm . 
9006.52.99  Las demás, para películas en rollo de anchura inferior a 35 mm . 1 5  C  
9006.53  –  –  Las demás, para películas en rollo de anchura igual a 35 mm.  
9006.53.99  Los demás, para películas en rollo de anchura igual a 35 mm.  1 5  B +  
9006.59  –  –  Las demás.  
9006.59.01  Cámaras fotográficas horizontales, con peso unitario mayor de 
100 kg.  Ex. A  
9006.59.99  Las demás.  Ex.  A  
– Aparatos y dispositivos, incluidos lámparas y tubos, para prod ucir deste­
llos para fotografía:  
9006.61  –  –  Aparatos de tubo de descarga para producir destellos («flashes  electró­
nicos»).  
9006.61.01  Aparatos de tubo de descarga para producción de destellos («fl ashes 
electrónicos»).  10 A  
9006.62  –  –  Lámparas y cubos, de destello, y similares.  
9006.62.01  Lámparas y cubos de destello y similares.  1 5  C  
9006.69  –  –  Los demás.  
9006.69.99  Los demás.  1 5  A  
– Partes y accesorios:  
9006.91  –  –  De cámaras fotográficas.  
9006.91.01  Tripies.  1 5  A  
9006.91.02  Cargadores o chasis para placas o películas fotográficas.  1 0  A  
9006.91.99  Los demás.  1 0  A  
9006.99  –  –  Los demás.  
9006.99.99  Los demás.  1 0  A  
90.07  Cámaras y proyectores cinematográficos, incluso con grabador o reproduc ­
tor de sonido incorporados.  
– Cámaras:  
9007.11  –  –  Para película cinematográfica (filme) de anchura inferior a 16  mm o para 
la doble-8 mm.  
9007.11.01  Para películas cinematográficas (filme) de anchura inferior a 16 mm 
o para la doble-8 mm.  15 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1252  
Fracción  Descripción  Tasa base  Categoría  
9007.19  –  –  Las demás.  
9007.19.01  Giroestabilizadas.  1 5  A  
9007.19.99  Las demás.  1 5  A  
9007.20  –  Proyectores.  
9007.20.01  Proyectores.  1 5  A  
– Partes y accesorios:  
9007.91  –  –  De cámaras.  
9007.91.01  De cámaras.  1 0  A  
9007.92  –  –  De proyectores.  
9007.92.01  De proyectores.  1 0  A  
90.08  Proyectores de imagen fija; ampliadoras o reductoras, fotográficas.  
9008.10  –  Proyectores de diapositivas.  
9008.10.01  Proyectores de diapositivas.  1 5  A  
9008.20  –  Lectores de microfilmes, microfichas u otros microformatos, in cluso co­
piadores.  
9008.20.01  Lectores de microfilmes, microfichas u otros microformatos, in cluso 
copiadores.  15 A  
9008.30  –  Los demás proyectores de imagen fija.  
9008.30.99  Los demás proyectores de imagen fija.  1 5  A  
9008.40  –  Ampliadoras o reductoras, fotográficas.  
9008.40.01  Ampliadoras o reductoras, fotográficas.  Ex.  A  
9008.90  –  Partes y accesorios.  
9008.90.01  Cargadores, para aparatos de proyección fija.  1 0  A  
9008.90.99  Los demás.  1 5  A  
90.09  Aparatos de fotocopia por sistema óptico o de contacto y aparatos de 
termocopia.  
– Aparatos de fotocopia electrostáticos:  
9009.11  –  –  Por procedimiento directo (reproducción directa del original).  
9009.11.01  Para reproducción blanco y negro.  2 0  C  
9009.11.99  Los demás.  2 0  C  
9009.12  –  –  Por procedimiento indirecto (reproducción del original mediant e soporte 
intermedio).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1253  
Fracción  Descripción  Tasa base  Categoría  
9009.12.01  Por procedimiento indirecto (reproducción del original mediant e so­
porte intermedio).  20 C  
– Los demás aparatos de fotocopia:  
9009.21  –  –  Por sistema óptico.  
9009.21.01  Por sistema óptico.  2 0  C  
9009.22  –  –  De contacto.  
9009.22.01  De contacto.  2 0  A  
9009.30  –  Aparatos de termocopia.  
9009.30.01  Aparatos de termocopia.  2 0  A  
9009.90  –  Partes y accesorios.  
9009.90.01  Reconocibles como concebidas exclusivamente para aparatos de f o­
tocopia por sistema óptico y de termocopia.  10 C  
9009.90.02  Partes reconocibles como concebidas exclusivamente para lo com ­
prendido en la subpartida 9009.12, especificadas en la Nota acl ara­
toria 3 del Capítulo 90.  10 C  
9009.90.99  Los demás.  1 0  C  
90.10  Aparatos y material para laboratorios fotográficos o cinematográficos (in ­
cluidos los aparatos para proyectar o realizar esquemas (trazas) de circui ­
tos sobre superficies sensibilizadas de material semiconductor), no expre ­
sados ni comprendidos en otraparte de este Capítulo; negatoscopios; pan ­
tallas de proyección.  
9010.10  –  Aparatos y material para revelado automático de película fotog ráfica, pe­
lícula cinematográfica (filme) o papel fotográfico en rollo o p ara impresión 
automática de películas reveladas en rollos de papel fotográfic o. 
9010.10.01  Aparatos y material para revelado automático de película fotog ráfica, 
película cinematográfica (filme) o papel fotográfico en rollo o  para 
impresión automática de películas reveladas en rollos de papel foto­
gráfico.  Ex. A  
– Aparatos para proyectar o realizar esquemas (trazas) de circui tos sobre 
material semiconductor sensibilizado:  
9010.41  –  –  Aparatos para trazado directo sobre obleas («wafers»).  
9010.41.01  Aparatos para trazado directo sobre obleas («wafers»).  Ex.  A  
9010.42  –  –  Fotorrepetidores.  
9010.42.01  Fotorrepetidores.  Ex.  A  
9010.49  –  –  Los demás.  
9010.49.99  Los demás.  Ex.  A  
9010.50  –  Los demás aparatos y material para laboratorios fotográfico o cinemato­
gráfico; negatoscopios.  
9010.50.01  Los demás aparatos y material para laboratorios fotográfico o cine­
matográfico; negatoscopios.  Ex. A  
9010.60  –  Pantallas de proyección.  
9010.60.01  Pantallas de proyección.  2 0  A  
9010.90  –  Partes y accesorios.  
9010.90.01  Partes y accesorios.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1254  
Fracción  Descripción  Tasa base  Categoría  
90.11  Microscopios ópticos, incluso para fotomicrografía, cinefotomicrografía o 
microproyección.  
9011.10  –  Microscopios estereoscópicos.  
9011.10.01  Para cirugía.  1 0  C  
9011.10.99  Los demás.  2 0  C  
9011.20  –  Los demás microscopios para fotomicrografía, cinefotomicrograf ía o mi­
croproyección.  
9011.20.99  Los demás microscopios para fotomicrografía, cinefotomicrograf ía o 
microproyección.  20 A  
9011.80  –  Los demás microscopios.  
9011.80.99  Los demás microscopios.  2 0  C  
9011.90  –  Partes y accesorios.  
9011.90.01  Partes y accesorios.  1 0  B  
90.12  Microscopios, excepto los ópticos, y difractógrafos.  
9012.10  –  Microscopios, excepto los ópticos, y difractógrafos.  
9012.10.01  Microscopios, excepto los ópticos, y difractógrafos.  1 0  A  
9012.90  –  Partes y accesorios.  
9012.90.01  Partes y accesorios.  1 0  A  
90.13  Dispositivos de cristal líquido que no constituyan artículos comprendidos 
más específicamente en otra parte; láseres, excepto los diodos láser; los 
demás aparatos e instrumentos de óptica, no expresados ni comprendidos 
en otra parte de este Capítulo.  
9013.10  –  Miras telescópicas para armas; periscopios; visores para máqui nas, apara­
tos o instrumentos de este Capítulo o la Sección XVI.  
9013.10.01  Miras telescópicas para armas; periscopios; visores para máqui nas, 
aparatos o instrumentos de este Capítulo o de la Sección XVI.  10 A  
9013.20  –  Láseres, excepto los diodos láser.  
9013.20.01  Láseres, excepto los diodos láser.  1 0  A  
9013.80  –  Los demás dispositivos, aparatos e instrumentos.  
9013.80.01  Cuentahilos.  1 5  A  
9013.80.99  Los demás.  Ex.  A  
9013.90  –  Partes y accesorios.  
9013.90.01  Partes y accesorios.  1 0  A  
90.14  Brújulas, incluidos los compases de navegación; los demás instrumentos y 
aparatos de navegación.  
9014.10  –  Brújulas, incluidos los compases de navegación.  
9014.10.01  Brújulas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1255  
Fracción  Descripción  Tasa base  Categoría  
9014.10.02  Reconocibles para naves aéreas.  1 0  A  
9014.10.99  Los demás.  1 5  A  
9014.20  –  Instrumentos y aparatos para navegación aérea o espacial (exce pto las 
brújulas).  
9014.20.01  Instrumentos y aparatos para navegación aérea o espacial (exce pto 
las brújulas).  10 A  
9014.80  –  Los demás instrumentos y aparatos.  
9014.80.01  Sondas acústicas o sondas de ultrasonido.  1 0  A  
9014.80.02  Sondas aerológicas, para navegación marítima o fluvial.  1 0  A  
9014.80.99  Los demás.  1 5  A  
9014.90  –  Partes y accesorios.  
9014.90.01  Partes y accesorios.  1 0  A  
90.15  Instrumentos y aparatos de geodesia, topografía, agrimensura, nivelación, 
fotogrametría, hidrografía, oceanografía, hidrología, meteorología o geofí ­
sica, excepto las brújulas; telémetros.  
9015.10  –  Telémetros.  
9015.10.01  Telémetros.  1 5  A  
9015.20  –  Teodolitos y taquímetros.  
9015.20.01  Teodolitos.  2 0  A  
9015.20.99  Los demás.  1 5  A  
9015.30  –  Niveles.  
9015.30.01  Niveles.  Ex.  A  
9015.40  –  Instrumentos y aparatos de fotogrametría.  
9015.40.01  Instrumentos y aparatos de fotogrametría.  1 0  A  
9015.80  –  Los demás instrumentos y aparatos.  
9015.80.01  Aparatos para medir distancias geodésicas.  1 0  A  
9015.80.02  Alidadas con plancheta, excepto eléctricos o electrónicos.  2 0  A  
9015.80.03  Celdas de presión, piezómetros o extensómetros.  1 0  A  
9015.80.04  Aparatos de control y medición de niveles del tipo eléctrico o  elec­
trónico.  15 A  
9015.80.05  Inclinómetros y extensómetros, para medir deformaciones del su elo, 
roca o concreto, eléctricos o electrónicos.  10 A  
9015.80.06  Clisímetros, excepto lo comprendido en la fracción 9015.80.05.  2 0  A  
9015.80.99  Los demás.  1 5  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1256  
Fracción  Descripción  Tasa base  Categoría  
9015.90  –  Partes y accesorios.  
9015.90.01  Partes y accesorios.  1 0  A  
90.16  Balanzas sensibles a un peso inferior o igual a 5 cg, incluso con pesas.  
9016.00  Balanzas sensibles a un peso inferior o igual a 5 cg, incluso con pesas.  
9016.00.01  Electrónicas.  Ex.  A  
9016.00.99  Los demás.  1 0  A  
90.17  Instrumentos de dibujo, trazado o cálculo (por ejemplo: máquinas de dibu ­
jar, pantógrafos, transportadores, estuches de dibujo, reglas y círculos, de 
cálculo); instrumentos manuales de medida de longitud (por ejemplo: me ­
tros, micrómetros, calibradores), no expresados ni comprendidos en otra 
parte de este Capítulo.  
9017.10  –  Mesas y máquinas de dibujar, incluso automáticas.  
9017.10.01  Mesas o mármoles.  1 0  A  
9017.10.02  Máquinas para dibujar o escuadras universales, aún cuando se p re­
senten con su tablero de dibujo.  20 A  
9017.10.99  Los demás.  2 0  A  
9017.20  –  Los demás instrumentos de dibujo, trazado o cálculo.  
9017.20.01  Transportadores de ángulos.  1 5  A  
9017.20.99  Los demás.  2 0  A  
9017.30  –  Micrómetros, calibradores y galgas.  
9017.30.01  Calibradores «Pie de Rey» (Vernier) o de corredera.  2 0  C  
9017.30.99  Los demás.  1 0  C  
9017.80  –  Los demás instrumentos.  
9017.80.01  Cintas métricas.  2 0  C  
9017.80.03  Comprobadores de cuadrante.  1 0  A  
9017.80.04  Metros de madera plegable.  1 5  A  
9017.80.99  Los demás.  2 0  A  
9017.90  –  Partes y accesorios.  
9017.90.01  Reconocibles como concebidos exclusivamente para lo comprendid o 
en la fracción 9017.10.02.  15 A  
9017.90.99  Los demás.  1 0  C  
90.18  Instrumentos y aparatos de medicina, cirugía, odontología o veterinaria, 
incluidos los de centellografía y demás aparatos electromédicos, así como 
los aparatos para pruebas visuales.  
– Aparatos de electrodiagnóstico (incluidos los aparatos de expl oración fun­
cional o de vigilancia de parámetros fisiológicos):  
9018.11  –  –  Electrocardiógrafos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1257  
Fracción  Descripción  Tasa base  Categoría  
9018.11.01  Electrocardiógrafos.  1 0  A  
9018.11.02  Circuitos modulares.  1 5  A  
9018.12  –  –  Aparatos de diagnóstico por ultrasonido.  
9018.12.01  Aparatos de diagnóstico por ultrasonido.  1 5  A  
9018.13  –  –  Aparatos de diagnóstico de imágen por resonancia magnética.  
9018.13.01  Aparatos de diagnóstico de imágen por resonancia magnética.  1 0  B  
9018.14  –  –  Aparatos de centellografía.  
9018.14.01  Aparatos de centellografía.  1 0  A  
9018.19  –  –  Los demás.  
9018.19.01  Tonógrafos, retinógrafos o tonómetros.  1 0  B  
9018.19.02  Electroencefalógrafos.  1 0  B  
9018.19.03  Estetoscopios electrónicos.  1 0  A  
9018.19.04  Aparatos de diatermia de onda corta.  1 0  A  
9018.19.05  Sistemas de monitoreo de pacientes.  1 0  B  
9018.19.06  Audiómetros.  Ex.  A  
9018.19.07  Cardioscopios.  1 0  B  
9018.19.08  De radiodiagnóstico a base de rayos gamma.  1 0  B  
9018.19.09  Incubadoras para niños, partes y accesorios.  1 5  B  
9018.19.10  Aparatos de electrocirugía.  1 0  B  
9018.19.11  Dermatomos.  1 0  B  
9018.19.12  Circuitos modulares para módulos de parámetros.  1 0  B  
9018.19.13  Electroeyaculadores, partes y accesorios.  Ex.  A  
9018.19.14  Dializadores de sangre para riñón artificial, desechables.  1 0  B  
9018.19.15  Electrodos desechables y/o prehumedecidos, para los aparatos e lec­
tromédicos.  10 B  
9018.19.99  Los demás.  1 0  B  
9018.20  –  Aparatos de rayos ultravioletas o infrarrojos.  
9018.20.01  Aparatos de rayos ultravioletas o infrarrojos.  1 0  B  
– Jeringas, agujas, catéteres, cánulas e instrumentos similares:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1258  
Fracción  Descripción  Tasa base  Categoría  
9018.31  –  –  Jeringas, incluso con aguja.  
9018.31.01  De vidrio o de plástico, con capacidad hasta 30 mililitros.  1 5  C  
9018.31.99  Los demás.  1 0  C  
9018.32  –  –  Agujas tubulares de metal y agujas de sutura.  
9018.32.01  Para raquia, lavado de oídos y para ojos.  1 5  C  
9018.32.02  Para sutura o ligadura.  1 0  C  
9018.32.03  Desechables, sin esterilizar, empacar o envasar ni acondiciona r para 
su venta al por menor, reconocibles como concebidas exclusivame nte 
para jeringas hipodérmicas desechables.  Ex. A  
9018.32.99  Los demás.  1 5  C  
9018.39  –  –  Los demás.  
9018.39.01  Catéteres intravenosos, para diálisis peritoneal, para anestes ia o para 
embolectomía.  15 C  
9018.39.02  Catéteres inyectores para inseminación artificial.  Ex.  A  
9018.39.03  Cánulas.  2 0  C  
9018.39.04  Sondas vaginales, rectales, uretrales, bucofaríngeas y epidula res. 2 0  C  
9018.39.05  Equipos de plástico, incluso con partes de metal común para la  toma 
y aplicación de soluciones inyectables.  15 C  
9018.39.99  Los demás.  1 0  C  
– Los demás instrumentos y aparatos de odontología:  
9018.41  –  –  Tornos dentales, incluso combinados con otros equipos dentales  sobre 
basamento común.  
9018.41.01  Tornos para dentista (transmisión flexible y colgante) eléctri cos, con 
velocidad de hasta 30,000 R.P.M.  15 C  
9018.41.99  Los demás.  1 0  C  
9018.49  –  –  Los demás.  
9018.49.01  Equipos dentales sobre pedestal.  1 5  C  
9018.49.02  Espéculos bucales.  1 0  C  
9018.49.03  Aparatos de turbina para odontología (pieza de mano), con velo cidad 
igual o superior a 230,000 R.P.M.  15 C  
9018.49.04  Fresas para odontología.  1 0  C  
9018.49.05  Pinzas para la extracción de piezas dentales «Daviers».  1 0  C  
9018.49.06  Pinzas gubia, sacabocado y hemostáticas, para cirugía, pinzas para 
biopsia.  10 C  
9018.49.99  Los demás.  1 5  C  
9018.50  –  Los demás instrumentos y aparatos de oftalmología.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1259  
Fracción  Descripción  Tasa base  Categoría  
9018.50.99  Los demás instrumentos y aparatos de oftalmología.  1 0  B  
9018.90  –  Los demás instrumentos y aparatos.  
9018.90.01  Espejos.  1 0  C  
9018.90.02  Tijeras.  1 5  C  
9018.90.03  Aparatos para medir la presión arterial.  1 5  C  
9018.90.04  Aparatos para anestesia.  1 5  C  
9018.90.05  Equipos para derivación ventricular con reservorio para líquid o ce­
falorraquídeo.  15 C  
9018.90.06  Estuches de cirugía o disección.  1 5  C  
9018.90.07  Bisturís y lancetas.  1 5  C  
9018.90.08  Valvas, portaagujas y escoplos para cirugía.  1 0  C  
9018.90.09  Separadores para cirugía.  1 5  C  
9018.90.10  Pinzas tipo disección para cirugía.  1 5  C  
9018.90.11  Pinzas para descornar.  1 0  C  
9018.90.12  Pinzas, excepto lo comprendido en las fracciones 9018.90.10 y 11. 1 5  C  
9018.90.13  Castradores de seguridad.  1 0  C  
9018.90.14  Bombas de aspiración pleural.  1 0  C  
9018.90.15  Aparatos de succión, excepto lo comprendido en la fracción 
9018.90.14.  20 C  
9018.90.16  Espátulas del tipo de abatelenguas.  1 5  C  
9018.90.17  Dispositivos intrauterinos anticonceptivos.  1 5  C  
9018.90.18  Desfibriladores.  1 0  C  
9018.90.19  Estetoscopios.  2 0  C  
9018.90.20  Aparatos de actinoterapia.  1 0  C  
9018.90.21  Partes y accesorios para tijeras, pinzas o cizallas.  1 0  C  
9018.90.22  Partes y accesorios de aparatos para anestesia.  1 0  C  
9018.90.23  Partes, piezas sueltas y accesorios para lo comprendido en la fracción 
9018.90.17.  10 C  
9018.90.24  Material de sutura quirúrgica, constituido por aguja provista de hilo 
(catgut u otras ligaduras, con diámetro igual o superior a 0.10  mm 
sin exceder de 0.80 mm) esterilizado, presentado en sobres herm éti­
camente cerrados, excepto a base de polímeros del ácido glicóli co y/ 
o ácido láctico.  10 C  
9018.90.25  Detectores electrónicos de preñez.  Ex.  A  
9018.90.26  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en las fracciones 9018.90.18 y 9018.90.25.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1260  
Fracción  Descripción  Tasa base  Categoría  
9018.90.99  Los demás.  1 0  C  
90.19  Aparatos de mecanoterapia; aparatos para masajes; aparatos de sicotec ­
nia; aparatos de ozonoterapia, oxigenoterapia o aerosolterapia, aparatos 
respiratorios de reanimación y demás aparatos de terapia respiratoria.  
9019.10  –  Aparatos de mecanoterapia; aparatos para masajes; aparatos de sicotecnia.  
9019.10.01  Aparatos de hidroterapia o mecanoterapia.  1 0  B  
9019.10.02  Aparatos de masaje, eléctricos.  1 5  B  
9019.10.99  Los demás.  1 0  B  
9019.20  –  Aparatos de ozonoterapia, oxigenoterapia o aerosolterapia, apa ratos respi­
ratorios de reanimación y demás aparatos de terapia respiratori a. 
9019.20.01  Aparatos de ozonoterapia, oxigenoterapia o aerosolterapia, apa ratos 
respiratorios de reanimación y demás aparatos de terapia respir atoria.  10 B  
90.20  Los demás aparatos respiratorios y máscaras antigás, excepto las máscaras 
de protección sin mecanismo ni elemento filtrante amovibles.  
9020.00  Los demás aparatos respiratorios y máscaras antigás, excepto l as 
máscaras de protección sin mecanismo ni elemento filtrante amov i­
bles. 
9020.00.01  Máscaras antigás.  1 0  A  
9020.00.02  Caretas protectoras.  Ex.  A  
9020.00.03  Equipo de buceo.  1 5  A  
9020.00.99  Los demás.  1 0  A  
90.21  Artículos y aparatos de ortopedia, incluidas las fajas y vendajes medico ­
quirúrgicos y las muletas; tablillas, férulas u otros artículos y aparatos 
para fracturas; artículos y aparatos de prótesis; audífonos y demás apa ­
ratos que lleve la propia persona o se le implanten para compensar un 
defecto o una incapacidad.  
– Prótesis articulares y demás artículos y aparatos de ortopedia  o para frac­
turas:  
9021.11  –  –  Prótesis articulares.  
9021.11.01  Prótesis articulares.  1 0  B  
9021.19  –  –  Los demás.  
9021.19.01  Corsés, fajas o bragueros.  1 0  B  
9021.19.02  Calzado ortopédico.  1 0  B  
9021.19.03  Soportes de arco (prótesis ortopédicas), de acero inoxidable.  1 0  B  
9021.19.04  Aparatos para tracción de fractura.  1 0  B  
9021.19.05  Clavos, tornillos, placas o grapas.  1 0  B  
9021.19.99  Los demás.  1 0  B  
– Artículos y aparatos de prótesis dental:  
9021.21  –  –  Dientes artificiales.  
9021.21.01  De acrílico o de porcelana.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1261  
Fracción  Descripción  Tasa base  Categoría  
9021.21.99  Los demás.  1 0  B  
9021.29  –  –  Los demás.  
9021.29.99  Los demás.  1 0  B  
9021.30  –  Los demás artículos y aparatos de prótesis.  
9021.30.01  Ojos artificiales.  1 0  A  
9021.30.02  Prótesis de arterias y venas.  1 0  A  
9021.30.03  Forjas brutas, de prótesis, sin ningún maquinado.  1 0  B  
9021.30.04  Manos o pies artificiales.  1 0  A  
9021.30.99  Los demás.  1 0  B  
9021.40  –  Audífonos, excepto sus partes y accesorios.  
9021.40.01  Audífonos, excepto sus partes y accesorios.  1 0  A  
9021.50  –  Estimuladores cardíacos, excepto sus partes y accesorios.  
9021.50.01  Estimuladores cardiacos, excepto sus partes y accesorios.  1 0  B  
9021.90  –  Los demás.  
9021.90.99  Los demás.  1 0  B  
90.22  Aparatos de rayos X y aparatos que utilicen radiaciones alfa, beta o gam ­
ma, incluso para uso médico, quirúrgico, odontológico o veterinario, in ­
cluidos los aparatos de radiografía o radioterapia, tubos de rayos X y 
demás dispositivos generadores de rayos X, generadores de tensión, con ­
solas de mando, pantallas, mesas, sillones y soportes similares para exámen 
o tratamiento.  
– Aparatos de rayos X, incluso para uso médico, quirúrgico, odon tológico o 
veterinario, incluidos los aparatos de radiografía o radioterap ia: 
9022.12  –  –  Aparatos de tomografía computarizada.  
9022.12.01  Aparatos de tomografía computarizada.  1 0  C  
9022.13  –  –  Los demás, para uso odontológico.  
9022.13.01  Los demás, para uso odontológico.  1 0  C  
9022.14  –  –  Los demás, para uso médico, quirúrgico o veterinario.  
9022.14.01  Que contenga alguna de las siguientes tres características: a)  genera­
dor de rayos X con capacidad igual o superior a 50 kV y mayor o  
igual a 500 miliamperes por segundo; b) intensificador de image n 
con diámetro superior a 22.86 cm (9 pulgadas); o, c) mesa de ra yos 
X con tamaño de cassette variable y un ángulo superior a 90  o 
sobre 15  o . 10 C  
9022.14.99  Los demás.  1 0  C  
9022.19  –  –  Para otros usos.  
9022.19.01  Para otros usos.  Ex.  A  
– Aparatos que utilicen radiaciones alfa, beta o gamma, incluso para uso 
médico, quirúrgico, odontológico o veterinario, incluidos los a paratos de 
radiografía o radioterapia:  
9022.21  –  –  Para uso médico, quirúrgico, odontológico o veterinario.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1262  
Fracción  Descripción  Tasa base  Categoría  
9022.21.01  Bombas de cobalto.  1 0  C  
9022.21.99  Los demás.  1 0  C  
9022.29  –  –  Para otros usos.  
9022.29.01  Para otros usos.  Ex.  A  
9022.30  –  Tubos de rayos X.  
9022.30.01  Tubos de rayos X.  1 0  A  
9022.90  –  Los demás, incluidas las partes y accesorios.  
9022.90.01  Unidades generadores de radiación.  1 0  A  
9022.90.02  Cañones para emisión de radiación.  1 0  A  
9022.90.03  Partes y accesorios para aparatos de rayos X.  1 0  A  
9022.90.99  Los demás.  1 0  A  
90.23  Instrumentos, aparatos y modelos concebidos para demostraciones (por 
ejemplo: en la enseñanza o exposiciones), no susceptibles de otros usos.  
9023.00  Instrumentos, aparatos y modelos concebidos para demostracione s (por 
ejemplo: en la enseñanza o exposiciones), no susceptibles de ot ros usos.  
9023.00.01  Instrumentos, aparatos y modelos concebidos para demostracione s 
(por ejemplo: en la enseñanza o exposiciones), no susceptibles de 
otros usos.  10 A  
90.24  Máquinas y aparatos para ensayos de dureza, tracción, compresión, elas ­
ticidad u otras propiedades mecánicas de materiales (por ejemplo: metal, 
madera, textil, papel, plástico).  
9024.10  –  Máquinas y aparatos para ensayo de metales.  
9024.10.01  Máquinas y aparatos para ensayos de metales.  Ex.  A  
9024.80  –  Las demás máquinas y aparatos.  
9024.80.99  Las demás máquinas y aparatos.  Ex.  A  
9024.90  –  Partes y accesorios.  
9024.90.01  Partes y accesorios.  1 0  A  
90.25  Densímetros, areómetros, pesalíquidos e instrumentos flotantes similares, 
termómetros, pirómetros, barómetros, higrómetros y sicrómetros, aunque 
sean registradores, incluso combinados entre sí.  
– Termómetros y pirómetros, sin combinar con otros instrumentos:  
9025.11  –  –  De líquido, con lectura directa.  
9025.11.01  Esbozos para la elaboración de termómetros de vidrio, sin grad ua­
ción, con o sin vacío, con o sin mercurio.  10 B  
9025.11.99  Los demás.  2 0  B  
9025.19  –  –  Los demás.  
9025.19.01  De vehículos automóviles.  1 5  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1263  
Fracción  Descripción  Tasa base  Categoría  
9025.19.02  Reconocibles para naves aéreas.  1 0  A  
9025.19.03  Electrónicos, excepto lo comprendido en las fracciones 9025.19 .01 y 
02. Ex. A  
9025.19.04  Pirómetros.  1 5  A  
9025.19.99  Los demás.  2 0  B  
9025.80  –  Los demás instrumentos.  
9025.80.01  Aerómetros y densímetros.  2 0  C  
9025.80.02  Higrómetros.  Ex.  A  
9025.80.03  Reconocibles para naves aéreas.  1 0  A  
9025.80.99  Los demás.  1 0  A  
9025.90  –  Partes y accesorios.  
9025.90.01  Partes y accesorios.  1 0  C  
90.26  Instrumentos y aparatos para la medida o control del caudal, nivel, presión 
u otras características variables de líquidos o gases (por ejemplo: cauda ­
límetros, indicadores de nivel, manómetros, contadores de calor), excepto 
los instrumentos y aparatos de las partidas  90.14 , 90.15 , 90.28  o 90.32 . 
9026.10  –  Para medida o control del caudal o nivel de líquidos.  
9026.10.01  Controles de nivel de agua para máquinas de lavar ropa.  1 0  B +  
9026.10.02  Medidores de combustible, de vehículos automóviles.  1 5  C  
9026.10.03  Medidores de flujo.  1 5  A  
9026.10.04  Indicadores de nivel tipo flotador, excepto lo comprendido en la 
fracción 9026.10.02.  10 C  
9026.10.05  Reconocibles para naves aéreas.  1 0  A  
9026.10.06  Niveles reconocibles como concebidos exclusivamente para máqui ­
nas de vapor.  10 A  
9026.10.99  Los demás.  1 5  A  
9026.20  –  Para medida o control de presión.  
9026.20.01  Manómetros, de funcionamiento eléctrico o electrónico.  1 0  C  
9026.20.02  Manómetros, vacuómetros o manovacuómetros con rango de medi­
ción igual o inferior a 700 kg/cm  2 con elemento de detección de tubo 
y diámetro de carátula igual o inferior a 305 mm, excepto de us o 
automotriz.  Ex. A  
9026.20.03  Reguladores medidores de la presión de aire a inyectar en neum áticos 
de vehículos, incluso con distribuidores de agua.  20 A  
9026.20.04  Reguladores de presión, acoplados a válvulas o manómetros.  2 0  A  
9026.20.05  Reconocibles para naves aéreas.  1 0  A  
9026.20.06  Manómetros, vacuómetros o manovacuómetros, excepto lo compren­
dido en las fracciones 9026.20.01 y 02.  15 A  
9026.20.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1264  
Fracción  Descripción  Tasa base  Categoría  
9026.80  –  Los demás instrumentos y aparatos.  
9026.80.01  Medidores de flujo de gases.  1 5  A  
9026.80.02  Reconocibles para naves aéreas.  1 0  A  
9026.80.99  Los demás.  Ex.  A  
9026.90  –  Partes y accesorios.  
9026.90.01  Partes y accesorios.  Ex.  A  
90.27  Instrumentos y aparatos para análisis físicos o químicos (por ejemplo: 
polarímetros, refractómetros, espectrómetros, analizadores de gases o hu ­
mos); instrumentos y aparatos para ensayos de viscosidad, porosidad, di ­
latación, tensión superficial o similares o para medidas calorimétricas, 
acústicas o fotométricas (incluidos los exposímetros); micrótomos.  
9027.10  –  Analizadores de gases o humos.  
9027.10.01  Analizadores de gases o humos.  Ex.  A  
9027.20  –  Cromatógrafos e instrumentos de electrofóresis.  
9027.20.01  Cromatógrafos y instrumentos de electrofóresis.  Ex.  A  
9027.30  –  Espectrómetros, espectrofotómetros y espectrógrafos que utilic en radiacio­
nes ópticas (UV, visibles, IR).  
9027.30.01  Espectrómetros, espectrofotómetros y espectrógrafos que utilic en ra­
diaciones ópticas (UV, visibles, IR).  Ex. A  
9027.40  –  Exposímetros.  
9027.40.01  Exposímetros.  Ex.  A  
9027.50  –  Los demás instrumentos y aparatos que utilicen radiaciones ópt icas (UV, 
visibles, IR).  
9027.50.99  Los demás instrumentos y aparatos que utilicen radiaciones ópt icas 
(UV, visibles, IR).  Ex. A  
9027.80  –  Los demás instrumentos y aparatos.  
9027.80.01  Fotómetros.  1 0  A  
9027.80.02  Instrumentos nucleares de resonancia magnética.  1 0  A  
9027.80.99  Los demás.  Ex.  A  
9027.90  –  Micrótomos; partes y accesorios.  
9027.90.01  Columnas de análisis para cromatógrafos de gases.  Ex.  A  
9027.90.02  Micrótomos.  1 0  A  
9027.90.03  Circuitos modulares reconocibles como concebidos exclusivament e 
para lo comprendido en la subpartida 9027.80.  10 A  
9027.90.99  Los demás.  1 0  A  
90.28  Contadores de gas, líquido o electricidad, incluidos los de calibración.  
9028.10  –  Contadores de gas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1265  
Fracción  Descripción  Tasa base  Categoría  
9028.10.01  Contadores de gas.  1 0  C  
9028.20  –  Contadores de líquido.  
9028.20.01  Contadores de agua, equipados con dispositivos que permitan su  
lectura remota (lectura electrónica).  Ex. A  
9028.20.02  Contadores volumétricos automáticos, para medir cerveza.  2 0  C  
9028.20.03  Contadores de agua, excepto lo comprendido en la fracción 
9028.20.01.  20 C  
9028.20.99  Los demás.  1 0  C  
9028.30  –  Contadores de electricidad.  
9028.30.01  Vatihorímetros.  1 5  C  
9028.30.99  Los demás.  1 0  C  
9028.90  –  Partes y accesorios.  
9028.90.01  Para vatihorímetros.  1 0  C  
9028.90.02  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 9028.20.03.  10 C  
9028.90.99  Los demás.  1 0  A  
90.29  Los demás contadores (por ejemplo: cuentarrevoluciones, contadores de 
producción, taxímetros, cuentakilómetros, podómetros); velocímetros y ta ­
cómetros, excepto los de las partidas  90.14  o 90.15 ; estroboscopios.  
9029.10  –  Cuentarrevoluciones, contadores de producción, taxímetros, cue ntakilóme­
tros, podómetros y contadores similares.  
9029.10.01  Taxímetros mecánicos.  1 5  A  
9029.10.02  Cuentarrevoluciones, aún cuando sean cuenta horas de trabajo.  1 5  A  
9029.10.03  Taxímetros eletrónicos o eletromecánicos.  2 0  A  
9029.10.04  Reconocibles para naves aéreas.  1 0  A  
9029.10.99  Los demás.  1 0  B +  
9029.20  –  Velocímetros y tacómetros; estroboscopios.  
9029.20.01  Velocímetros, incluso provistos de cuentakilómetros.  1 5  C  
9029.20.02  Tacógrafos electromecánicos con reloj de cuarzo, registrador e  indi­
cador de velocidad, recorrido, tiempo de marcha y parada, y/o r evo­
luciones del motor de un vehículo.  10 C  
9029.20.03  Estroboscopios.  Ex.  A  
9029.20.04  Tacómetros electrónicos digitales para uso automotriz.  1 5  C  
9029.20.05  Reconocibles para naves aéreas.  1 0  A  
9029.20.99  Los demás.  1 0  C  
9029.90  –  Partes y accesorios.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1266  
Fracción  Descripción  Tasa base  Categoría  
9029.90.01  Partes y accesorios.  1 0  A  
90.30  Osciloscopios, analizadores de espectro y demás instrumentos y aparatos 
para medida o verificación de magnitudes eléctricas; instrumentos y apa ­
ratos para medida o detección de radiaciones alfa, beta, gamma, X, cós ­
micas o demás radiaciones ionizantes.  
9030.10  –  Instrumentos y aparatos para medida o detección de radiaciones  ionizan­
tes. 
9030.10.01  Instrumentos y aparatos para medida o detección de radiaciones  io­
nizantes.  Ex. A  
9030.20  –  Osciloscopios y oscilógrafos catódicos.  
9030.20.01  Osciloscopios de dos canales y ancho de banda inferior o igual  a  
20 MHz.  Ex. A  
9030.20.99  Los demás.  Ex.  A  
– Los demás instrumentos y aparatos para medida o verificación d e tensión, 
intensidad, resistencia o potencia, sin dispositivo registrador : 
9030.31  –  –  Multímetros.  
9030.31.01  Multímetros.  Ex.  A  
9030.39  –  –  Los demás.  
9030.39.01  Voltímetros, indicadores, no digitales, para montarse en table ros. 1 5  C  
9030.39.02  Ohmímetros.  1 5  A  
9030.39.03  Vatímetros, indicadores, no digitales, para montarse en tabler os. 1 5  C  
9030.39.04  Amperímetros, indicadores, no digitales, para montarse en tabl eros.  1 5  C  
9030.39.05  Reconocibles para naves aéreas.  1 0  A  
9030.39.06  Vármetros, indicadores, no digitales, para montarse en tablero s. 1 5  C  
9030.39.99  Los demás.  Ex.  A  
9030.40  –  Los demás instrumentos y aparatos, especialmente concebidos pa ra técni­
cas de telecomunicación (por ejemplo: hipsómetros, kerdómetros,  distor­
siómetros, sofómetros).  
9030.40.01  Sistema integral de monitoreo y diagnóstico, para componentes de 
sistemas de teleproceso.  Ex. A  
9030.40.99  Los demás.  Ex.  A  
– Los demás instrumentos y aparatos:  
9030.82  –  –  Para medida o control de obleas («wafers») o dispositivos, sem iconduc­
tores.  
9030.82.01  Para medida o control de obleas («wafers») o dispositivos, sem icon­
ductores.  Ex. A  
9030.83  –  –  Los demás, con dispositivo registrador.  
9030.83.99  Los demás, con dispositivo registrador.  Ex.  A  
9030.89  –  –  Los demás.  
9030.89.01  Frecuencímetros, indicadores no digitales, para montarse en ta bleros.  1 5  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1267  
Fracción  Descripción  Tasa base  Categoría  
9030.89.02  Fasímetros (factorímetros), indicadores, no digitales, para mo ntarse 
en tableros.  15 C  
9030.89.03  Probadores de baterias.  1 5  C  
9030.89.04  Probadores de transistores o semiconductores.  1 0  A  
9030.89.99  Los demás.  Ex.  A  
9030.90  –  Partes y accesorios.  
9030.90.01  Reconocibles para lo comprendido en las fracciones 9030.39.01,  04 y 
9030.89.03.  10 C  
9030.90.02  Circuitos modulares.  1 0  A  
9030.90.03  Partes para multímetros.  Ex.  A  
9030.90.99  Los demás.  1 0  A  
90.31  Instrumentos, aparatos y máquinas de medida o control, no expresados ni 
comprendidos en otra parte de este Capítulo; proyectores de perfiles.  
9031.10  –  Máquinas para equilibrar piezas mecánicas.  
9031.10.01  Máquinas para equilibrar piezas mecánicas.  Ex.  A  
9031.20  –  Bancos de pruebas.  
9031.20.01  Para tubos catódicos de aparatos receptores de televisión.  1 0  A  
9031.20.99  Los demás.  Ex.  A  
9031.30  –  Proyectores de perfiles.  
9031.30.01  Proyectores de perfiles.  Ex.  A  
– Los demás instrumentos y aparatos, ópticos:  
9031.41  –  –  Para control de obleas («wafers») o dispositivos semiconductor es, o 
control de máscaras o retículas utilizadas en la fabricación de  dispositi­
vos semiconductores.  
9031.41.01  Para control de obleas («wafers») o dispositivos semiconductor es, o 
control de máscaras o retículas utilizadas en la fabricación de  dispo­
sitivos semiconductores.  10 A  
9031.49  –  –  Los demás.  
9031.49.01  Instrumentos de medición de coordenadas.  1 0  A  
9031.49.99  Los demás.  1 0  A  
9031.80  –  Los demás instrumentos, aparatos y máquinas.  
9031.80.01  Controles fotoeléctricos.  1 5  A  
9031.80.02  Para verificar la alineación, equilibrio o balanceo de neumáti cos o 
ruedas.  Ex. A  
9031.80.03  Para descubrir fallas.  Ex.  A  
9031.80.04  Reconocibles para naves aéreas.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1268  
Fracción  Descripción  Tasa base  Categoría  
9031.80.05  Para probar cabezas, memorias u otros componentes electrónicos  de 
máquinas computadoras.  10 A  
9031.80.06  Para medir la superficie de cueros o pieles por medio de rodil los 
giratorios con espigas; planímetros.  Ex. A  
9031.80.07  Niveles.  2 0  C  
9031.80.99  Los demás.  Ex.  A  
9031.90  –  Partes y accesorios.  
9031.90.01  Reconocibles para lo comprendido en la fracción 9031.80.02.  1 5  A  
9031.90.02  Bases y armazones reconocibles como concebidos exclusivamente 
para lo comprendido en la fracción 9031.49.01.  10 A  
9031.90.99  Los demás.  Ex.  A  
90.32  Instrumentos y aparatos para regulación o control automáticos.  
9032.10  –  Termostatos.  
9032.10.01  Para refrigeradores.  1 5  A  
9032.10.02  Para estufas y caloríficos.  1 5  A  
9032.10.03  Automáticos para el control de la temperatura del agua, con di spo­
sitivos de seguridad para fallas de flama.  20 A  
9032.10.04  Para cocinas.  1 5  A  
9032.10.99  Los demás.  1 0  A  
9032.20  –  Manostatos (presostatos).  
9032.20.01  Manostatos (presostatos).  2 0  B +  
– Los demás instrumentos y aparatos:  
9032.81  –  –  Hidráulicos o neumáticos.  
9032.81.01  Reguladores de los distribuidores de motores de explosión (dis tribus­
copios).  15 A  
9032.81.99  Los demás.  1 0  A  
9032.89  –  –  Los demás.  
9032.89.01  Reconocibles para naves aéreas.  1 0  A  
9032.89.02  Reguladores automáticos de voltaje, para uso doméstico.  2 0  A  
9032.89.03  Reguladores electrónicos de velocidad, para motores de corrien te 
continua, giradiscos, grabadoras y tocacintas.  15 C  
9032.89.04  Reguladores para operar sobre grupos generadores rotativos.  1 0  C  
9032.89.05  Aparatos controladores de flama, reconocibles para calderas y hornos 
con capacidad inferior o igual a 100 C.P.  15 A  
9032.89.06  Reguladores tipo inducción, excepto lo comprendido en la fracc ión 
9032.89.02.  20 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1269  
Fracción  Descripción  Tasa base  Categoría  
9032.89.99  Los demás.  1 0  C  
9032.90  –  Partes y accesorios.  
9032.90.01  Termopares, reconocibles como concebidos exclusiva o principal ­
mente para los termostatos de la fracción 9032.10.03.  10 A  
9032.90.99  Los demás.  1 0  C  
90.33  Partes y accesorios, no expresados ni comprendidos en otra parte de este 
Capítulo, para máquinas, aparatos, instrumentos o artículos del Capítulo 
90. 
9033.00  Partes y accesorios, no expresados ni comprendidos en otra par te de este 
Capítulo, para máquinas, aparatos, instrumentos o artículos del  Capítulo 90.  
9033.00.01  Partes y accesorios, no expresados ni comprendidos en otra par te de 
este Capítulo, para máquinas, aparatos, instrumentos o artículo s del 
Capítulo 90.  10 C  
91 RELOJERÍA.  
91.01  Relojes de pulsera, bolsillo y similares (incluidos los contadores de tiempo 
de los mismos tipos), con caja de metal precioso o chapado de metal 
precioso (plaqué).  
– Relojes de pulsera, eléctricos, incluso con contador de tiempo  incorporado:  
9101.11  –  –  Con indicador mecánico solamente.  
9101.11.01  Con indicador mecánico solamente.  2 0  C  
9101.12  –  –  Con indicador optoelectrónico solamente.  
9101.12.01  Con indicador optoelectrónico solamente.  2 0  C  
9101.19  –  –  Los demás.  
9101.19.99  Los demás.  2 0  C  
– Los demás relojes de pulsera, incluso con contador de tiempo i ncorporado:  
9101.21  –  –  Automáticos.  
9101.21.01  Automáticos.  2 0  C  
9101.29  –  –  Los demás.  
9101.29.99  Los demás.  2 0  C  
– Los demás:  
9101.91  –  –  Eléctricos.  
9101.91.01  Eléctricos.  2 0  C  
9101.99  –  –  Los demás.  
9101.99.99  Los demás.  2 0  C  
91.02  Relojes de pulsera, bolsillo y similares (incluidos los contadores de tiempo 
de los mismos tipos), excepto los de la partida  91.01 . 
– Relojes de pulsera, eléctricos, incluso con contador de tiempo  incorporado:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1270  
Fracción  Descripción  Tasa base  Categoría  
9102.11  –  –  Con indicador mecánico solamente.  
9102.11.01  Con indicador mecánico solamente.  2 0  C  
9102.12  –  –  Con indicador optoelectrónico solamente.  
9102.12.01  Con indicador optoelectrónico solamente.  2 0  C  
9102.19  –  –  Los demás.  
9102.19.99  Los demás.  2 0  C  
– Los demás relojes de pulsera, incluso con contador de tiempo i ncorporado:  
9102.21  –  –  Automáticos.  
9102.21.01  Automáticos.  2 0  C  
9102.29  –  –  Los demás.  
9102.29.99  Los demás.  2 0  C  
– Los demás:  
9102.91  –  –  Eléctricos.  
9102.91.01  Eléctricos.  2 0  C  
9102.99  –  –  Los demás.  
9102.99.99  Los demás.  2 0  C  
91.03  Despertadores y demás relojes, de pequeños mecanismos de relojería.  
9103.10  –  Eléctricos.  
9103.10.01  Eléctricos.  2 0  C  
9103.90  –  Los demás.  
9103.90.99  Los demás.  2 0  C  
91.04  Relojes de tablero de instrumentos y relojes similares, para automóviles, 
aeronaves, barcos o demás vehículos.  
9104.00  Relojes de tablero de instrumentos y relojes similares, para a utomóviles, 
aeronaves, barcos o demás vehículos.  
9104.00.01  Reconocibles para naves aéreas.  1 0  A  
9104.00.02  Electrónicos, para uso automotriz.  1 5  A  
9104.00.03  De tablero, de bordo o similares, para automóviles, barcos y d emás 
vehículos, excepto lo comprendido en las fracciones 9104.00.01 y 
02. 10 A  
9104.00.99  Los demás.  1 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1271  
Fracción  Descripción  Tasa base  Categoría  
91.05  Los demás relojes.  
– Despertadores:  
9105.11  –  –  Eléctricos.  
9105.11.01  De mesa.  2 0  C  
9105.11.99  Los demás.  2 0  C  
9105.19  –  –  Los demás.  
9105.19.99  Los demás.  2 0  C  
– Relojes de pared:  
9105.21  –  –  Eléctricos.  
9105.21.01  Eléctricos.  2 0  C  
9105.29  –  –  Los demás.  
9105.29.99  Los demás.  2 0  C  
– Los demás:  
9105.91  –  –  Eléctricos.  
9105.91.01  Relojes maestros y cronómetros de marina y similares.  1 0  A  
9105.91.99  Los demás.  2 0  A  
9105.99  –  –  Los demás.  
9105.99.01  Relojes maestros y cronómetros de marina y similares.  1 0  A  
9105.99.99  Los demás.  2 0  A  
91.06  Aparatos de control de tiempo y contadores de tiempo, con mecanismo de 
relojería o motor sincrónico (por ejemplo: registradores de asistencia, 
fechadores, contadores).  
9106.10  –  Registradores de asistencia; fechadores y contadores.  
9106.10.01  Contadores de minutos y/o segundos.  1 0  A  
9106.10.99  Los demás.  1 5  A  
9106.20  –  Parquímetros.  
9106.20.01  Parquímetros.  1 5  A  
9106.90  –  Los demás.  
9106.90.99  Los demás.  1 5  A  
91.07  Interruptores horarios y demás aparatos que permitan accionar un dispo ­
sitivo en un momento dado, con mecanismo de relojería o motor sincrónico.  
9107.00  Interruptores horarios y demás aparatos que permitan accionar un disposi­
tivo en un momento dado, con mecanismo de relojería o motor sin crónico.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1272  
Fracción  Descripción  Tasa base  Categoría  
9107.00.01  Interruptores horarios y demás aparatos que permitan accionar un 
dispositivo en un momento dado, con mecanismo de relojería o 
motor sincrónico.  15 A  
91.08  Pequeños mecanismos de relojería completos y montados.  
– Eléctricos:  
9108.11  –  –  Con indicador mecánico solamente o dispositivo que permita inc orpo­
rarlo.  
9108.11.01  Con indicador mecánico solamente o dispositivo que permita inc or­
porarlo.  10 C  
9108.12  –  –  Con indicador optoelectrónico solamente.  
9108.12.01  Con indicador optoelectrónico solamente.  2 0  C  
9108.19  –  –  Los demás.  
9108.19.99  Los demás.  1 0  C  
9108.20  –  Automáticos.  
9108.20.01  Automáticos.  1 0  C  
– Los demás:  
9108.91  –  –  Que midan 33.8 mm o menos.  
9108.91.01  Que midan 33.8 mm o menos.  1 0  C  
9108.99  –  –  Los demás.  
9108.99.99  Los demás.  1 0  C  
91.09  Los demás mecanismos de relojería completos y montados.  
– Eléctricos:  
9109.11  –  –  De despertadores.  
9109.11.01  De despertadores.  1 5  B  
9109.19  –  –  Los demás.  
9109.19.99  Los demás.  1 0  B  
9109.90  –  Los demás.  
9109.90.99  Los demás.  1 0  B  
91.10  Mecanismos de relojería completos, sin montar o parcialmente montados 
(«chablons» ); mecanismos de relojería incompletos, montados; mecanismos 
de relojería  «en blanco»  («ebauches» ). 
– Pequeños mecanismos:  
9110.11  –  –  Mecanismos completos, sin montar o parcialmente montados («cha ­
blons»).  
9110.11.01  Mecanismos completos, sin montar o parcialmente montados («cha ­
blons»).  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1273  
Fracción  Descripción  Tasa base  Categoría  
9110.12  –  –  Mecanismos incompletos, montados.  
9110.12.01  Mecanismos incompletos, montados.  1 0  A  
9110.19  –  –  Mecanismos «en blanco» («ebauches»).  
9110.19.01  Mecanismos «en blanco» («ebauches»).  1 0  A  
9110.90  –  Los demás.  
9110.90.99  Los demás.  1 0  A  
91.11  Cajas de los relojes de las partidas  91.01  o 91.02  y sus partes.  
9111.10  –  Cajas de metal precioso o chapado de metal precioso (plaqué).  
9111.10.01  Con perlas, piedras preciosas o semipreciosas, o de metales pr ecio­
sos. 15 C  
9111.10.99  Los demás.  1 5  C  
9111.20  –  Cajas de metal común, incluso dorado o plateado.  
9111.20.01  Cajas de metal común, incluso dorado o plateado.  1 0  C  
9111.80  –  Las demás cajas.  
9111.80.99  Las demás cajas.  1 0  C  
9111.90  –  Partes.  
9111.90.01  Partes.  1 0  C  
91.12  Cajas y envolturas similares para los demás aparatos de relojería y sus 
partes.  
9112.10  –  Cajas y envolturas similares, de metal.  
9112.10.01  Cajas y envolturas similares, de metal.  1 5  B  
9112.80  –  Las demás cajas y envolturas similares.  
9112.80.99  Las demás cajas y envolturas similares.  1 0  A  
9112.90  –  Partes.  
9112.90.01  Partes.  1 5  A  
91.13  Pulseras para reloj y sus partes.  
9113.10  –  De metal precioso o chapado de metal precioso (plaqué).  
9113.10.01  Pulseras.  2 0  A  
9113.10.99  Las demás.  1 0  A  
9113.20  –  De metal común, incluso dorado o plateado.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1274  
Fracción  Descripción  Tasa base  Categoría  
9113.20.01  Pulseras.  1 5  A  
9113.20.99  Las demás.  1 0  A  
9113.90  –  Las demás.  
9113.90.01  Pulseras.  1 5  A  
9113.90.99  Las demás.  1 0  A  
91.14  Las demás partes de aparatos de relojería.  
9114.10  –  Muelles (resortes), incluidas las espirales.  
9114.10.01  Muelles (resortes), incluidas las espirales.  1 0  A  
9114.20  –  Piedras.  
9114.20.01  Piedras.  1 0  A  
9114.30  –  Esferas o cuadrantes.  
9114.30.01  Esferas o cuadrantes.  1 0  A  
9114.40  –  Platinas y puentes.  
9114.40.01  Platinas y puentes.  1 0  A  
9114.90  –  Las demás.  
9114.90.01  Dispositivo impresor para reloj registrador de asistencia.  1 0  A  
9114.90.99  Las demás.  1 5  A  
92 INSTRUMENTOS MUSICALES; PARTES Y ACCESORIOS DE ESTOS INS ­
TRUMENTOS.  
92.01  Pianos, incluso automáticos; clavicordios y demás instrumentos de cuerda 
con teclado.  
9201.10  –  Pianos verticales.  
9201.10.01  Pianos verticales.  Ex.  A  
9201.20  –  Pianos de cola.  
9201.20.01  Pianos de cola.  Ex.  A  
9201.90  –  Los demás.  
9201.90.01  Pianos automáticos (pianolas).  1 5  A  
9201.90.02  Espinetas.  2 0  A  
9201.90.99  Los demás.  2 0  A  
92.02  Los demás instrumentos musicales de cuerda (por ejemplo: guitarras, vio ­
lines, arpas).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1275  
Fracción  Descripción  Tasa base  Categoría  
9202.10  –  De arco.  
9202.10.01  De arco.  Ex.  A  
9202.90  –  Los demás.  
9202.90.01  Mandolinas o banjos.  1 5  A  
9202.90.02  Guitarras.  2 0  A  
9202.90.99  Los demás.  Ex.  A  
92.03  Organos de tubos y teclado; armonios e instrumentos similares de teclado y 
lengüetas metálicas libres.  
9203.00  Organos de tubos y teclado; armonios e instrumentos similares de teclado y 
lengüetas metálicas libres.  
9203.00.01  Organos de tubo y teclado; armonios e instrumentos similares d e 
teclado y lengüetas metálicas libres.  15 A  
92.04  Acordeones e instrumentos similares; armónicas.  
9204.10  –  Acordeones e instrumentos similares.  
9204.10.01  Acordeones e instrumentos similares.  1 5  A  
9204.20  –  Armónicas.  
9204.20.01  Armónicas.  1 5  A  
92.05  Los demás instrumentos musicales de viento (por ejemplo: clarinetes, trom ­
petas, gaitas).  
9205.10  –  Instrumentos llamados «metales».  
9205.10.01  Instrumentos llamados «metales».  Ex.  A  
9205.90  –  Los demás.  
9205.90.01  Flautas dulces sopranos para principiantes.  1 5  A  
9205.90.99  Los demás.  Ex.  A  
92.06  Instrumentos musicales de percusión (por ejemplo: tambores, cajas, xilófo ­
nos, platillos, castañuelas, maracas).  
9206.00  Instrumentos musicales de percusión (por ejemplo: tambores, ca jas, xilófo­
nos, platillos, castañuelas, maracas).  
9206.00.01  Instrumentos musicales de percusión (por ejemplo: tambores, ca jas, 
xilófonos, platillos, castañuelas, maracas).  15 A  
92.07  Instrumentos musicales en los que el sonido se produzca o tenga que 
amplificarse eléctricamente (por ejemplo: órganos, guitarras, acordeones).  
9207.10  –  Instrumentos de teclado, excepto los acordeones.  
9207.10.01  Órganos con «pedalier» de más de 24 pedales.  1 5  A  
9207.10.02  Órganos, excepto lo comprendido en la fracción 9207.10.01.  2 0  A  
9207.10.99  Los demás.  2 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1276  
Fracción  Descripción  Tasa base  Categoría  
9207.90  –  Los demás.  
9207.90.99  Los demás.  Ex.  A  
92.08  Cajas de música, orquestriones, organillos, pájaros cantores, sierras musi ­
cales y demás instrumentos musicales no comprendidos en otra partida de 
este Capítulo; reclamos de cualquier clase; silbatos, cuernos y demás ins ­
trumentos de boca, de llamada o aviso.  
9208.10  –  Cajas de música.  
9208.10.01  Cajas de música.  2 0  A  
9208.90  –  Los demás.  
9208.90.99  Los demás.  2 0  A  
92.09  Partes (por ejemplo: mecanismos de cajas de música) y accesorios (por 
ejemplo: tarjetas, discos y rollos para aparatos mecánicos) de instrumentos 
musicales; metrónomos y diapasones de cualquier tipo.  
9209.10  –  Metrónomos y diapasones.  
9209.10.01  Metrónomos y diapasones.  1 0  A  
9209.20  –  Mecanismos de cajas de música.  
9209.20.01  Mecanismos de cajas de música.  1 0  A  
9209.30  –  Cuerdas armónicas.  
9209.30.01  Cuerdas armónicas.  1 0  A  
– Los demás:  
9209.91  –  –  Partes y accesorios de pianos.  
9209.91.01  Gabinetes, muebles o las partes de ellos.  1 5  A  
9209.91.99  Los demás.  1 0  A  
9209.92  –  –  Partes y accesorios de instrumentos musicales de la partida 92 .02. 
9209.92.01  Partes y accesorios de instrumentos musicales de la partida 92 .02. Ex.  A  
9209.93  –  –  Partes y accesorios de instrumentos musicales de la partida 92 .03. 
9209.93.01  Partes y accesorios de instrumentos musicales de la partida 92 .03. 1 0  A  
9209.94  –  –  Partes y accesorios de instrumentos musicales de la partida 92 .07. 
9209.94.01  Gabinetes, muebles o partes de ellos, para pianos.  1 5  A  
9209.94.99  Los demás.  Ex.  A  
9209.99  –  –  Los demás.  
9209.99.99  Los demás.  1 0  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1277  
Fracción  Descripción  Tasa base  Categoría  
93 ARMAS Y MUNICIONES, SUS PARTES Y ACCESORIOS.  
93.01  Armas de guerra, excepto los revólveres, pistolas y armas blancas.  
9301.00  Armas de guerra, excepto los revólveres, pistolas y armas blan cas. 
9301.00.01  Armas de guerra, excepto los revólveres, pistolas y armas blan cas. 1 0  A  
93.02  Revólveres y pistolas, excepto los de las partidas  93.03  o 93.04 . 
9302.00  Revólveres y pistolas, excepto los de las partidas 93.03 o 93. 04. 
9302.00.01  Calibre 25.  2 0  A  
9302.00.99  Los demás.  2 0  A  
93.03  Las demás armas de fuego y artefactos similares que que utilicen la defla ­
gración de pólvora (por ejemplo: armas de caza, armas de avancarga, 
pistolas lanzacohete y demás artefactos concebidos únicamente para lanzar 
cohetes de señal, pistolas y revólveres de fogueo, pistolas de matarife, 
cañones lanzacabo).  
9303.10  –  Armas de avancarga.  
9303.10.01  Para lanzar cápsulas con sustancias asfixiantes, tóxicas o rep elentes.  1 0  A  
9303.10.99  Los demás.  2 0  A  
9303.20  –  Las demás armas largas de caza o tiro deportivo que tengan, po r lo menos, 
un cañón de ánima lisa.  
9303.20.99  Las demás armas largas de caza o tiro deportivo que tengan, po r lo 
menos, un cañón de ánima lisa.  20 A  
9303.30  –  Las demás armas largas de caza o tiro deportivo.  
9303.30.99  Las demás armas largas de caza o tiro deportivo.  2 0  A  
9303.90  –  Las demás.  
9303.90.01  Cañones industriales desincrustadores, mediante cartuchos espe ciales 
con proyectil blindado.  15 A  
9303.90.99  Las demás.  2 0  A  
93.04  Las demás armas (por ejemplo: armas largas y pistolas de muelle (resorte), 
aire comprimido o gas, porras), excepto las de la partida  93.07 . 
9304.00  Las demás armas (por ejemplo: armas largas y pistolas de muell e (resorte), 
aire comprimido o gas, porras), excepto las de la partida 93.07 . 
9304.00.01  Pistolas de matarife de émbolo oculto.  Ex.  A  
9304.00.99  Los demás.  2 0  A  
93.05  Partes y accesorios de los artículos de las partidas  93.01  a 93.04 . 
9305.10  –  De revólveres o de pistolas.  
9305.10.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 9304.00.01.  Ex. A  
9305.10.99  Los demás.  2 0  A  
– De armas largas de la partida 93.03:  
9305.21  –  –  Cañones de ánima lisa.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1278  
Fracción  Descripción  Tasa base  Categoría  
9305.21.01  Cañones de ánima lisa.  2 0  A  
9305.29  –  –  Los demás.  
9305.29.99  Los demás.  2 0  A  
9305.90  –  Los demás.  
9305.90.99  Los demás.  2 0  A  
93.06  Bombas, granadas, torpedos, minas, misiles, cartuchos y demás municiones 
y proyectiles, y sus partes, incluidas las postas, perdigones y tacos para 
cartuchos.  
9306.10  –  Cartuchos para «pistolas» de remachar o usos similares, para p istolas de 
matarife, y sus partes.  
9306.10.01  Cartuchos para «pistolas» de remachar y similares o para pisto las de 
matarife.  20 A  
9306.10.99  Los demás.  1 0  A  
– Cartuchos para armas largas con cañón de ánima lisa y sus part es; balines 
para armas de aire comprimido:  
9306.21  –  –  Cartuchos.  
9306.21.01  Cartuchos cargados con gases lacrimosos o tóxicos.  1 0  A  
9306.21.99  Los demás.  2 0  A  
9306.29  –  –  Los demás.  
9306.29.99  Los demás.  2 0  A  
9306.30  –  Los demás cartuchos y sus partes.  
9306.30.01  Vacios, calibre 8, reconocibles como concebidos exclusivamente  para 
artefactos de uso industrial.  20 A  
9306.30.02  Calibre 45.  2 0  A  
9306.30.03  Partes.  1 0  A  
9306.30.99  Los demás.  2 0  A  
9306.90  –  Los demás.  
9306.90.01  Bombas o granadas con gases lacrimosos o tóxicos.  1 0  A  
9306.90.02  Partes.  1 0  A  
9306.90.99  Los demás.  2 0  A  
93.07  Sables, espadas, bayonetas, lanzas y demás armas blancas, sus partes y 
fundas.  
9307.00  Sables, espadas, bayonetas, lanzas y demás armas blancas, sus partes y 
fundas.  
9307.00.01  Sables, espadas, bayonetas, lanzas y demás armas blancas, sus partes 
y fundas.  20 A  
94 MUEBLES; MOBILIARIO MÉDICO-QUIRÚRGICO; ARTÍCULOS DE CAMA Y 
SIMILARES; APARATOS DE ALUMBRADO NO EXPRESADOS NI COM ­
PRENDIDOS EN OTRAS PARTIDAS; ANUNCIOS, LETREROS Y PLACAS 
INDICADORAS, LUMINOSOS, Y ARTÍCULOS SIMILARES; CONSTRUCCIO ­
NES PREFABRICADAS.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1279  
Fracción  Descripción  Tasa base  Categoría  
94.01  Asientos (excepto los de la partida  94.02 ), incluso los transformables en 
cama, y sus partes.  
9401.10  –  Asientos del tipo de los utilizados en aeronaves.  
9401.10.01  Asientos del tipo de los utilizados en aeronaves.  1 5  A  
9401.20  –  Asientos del tipo de los utilizados en vehículos automóviles.  
9401.20.01  Asientos del tipo de los utilizados en vehículos automóviles.  1 0  A  
9401.30  –  Asientos giratorios de altura ajustable.  
9401.30.01  Asientos giratorios de altura ajustable.  1 5  C  
9401.40  –  Asientos transformables en cama, excepto el material de acampa r o de 
jardín.  
9401.40.01  Asientos transformables en cama, excepto el material de acampa r o 
de jardín.  15 C  
9401.50  –  Asientos de ratán (roten), mimbre, bambú o materias similares.  
9401.50.01  Asientos de ratán (roten), mimbre, bambú o materias similares.  1 5  A  
– Los demás asientos, con armazón de madera:  
9401.61  –  –  Tapizados.  
9401.61.01  Tapizados.  1 5  C  
9401.69  –  –  Los demás.  
9401.69.99  Los demás.  1 5  C  
– Los demás asientos, con armazón de metal:  
9401.71  –  –  Tapizados.  
9401.71.01  Tapizados.  1 5  C  
9401.79  –  –  Los demás.  
9401.79.99  Los demás.  1 5  C  
9401.80  –  Los demás asientos.  
9401.80.99  Los demás asientos.  1 5  C  
9401.90  –  Partes.  
9401.90.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 9401.20.01.  10 A  
9401.90.02  Reconocibles como concebidas exclusivamente para tractores agr íco­
las e industriales.  Ex. A  
9401.90.99  Los demás.  1 5  A  
94.02  Mobiliario para medicina, cirugía, odontología o veterinaria (por ejemplo: 
mesas de operaciones o de reconocimiento, camas con mecanismo para uso 
clínico, sillones de dentista); sillones de peluquería y sillones similares, con 
dispositivos de orientación y elevación; partes de estos artículos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1280  
Fracción  Descripción  Tasa base  Categoría  
9402.10  –  Sillones de dentista, de peluquería y sillones similares, y su s partes.  
9402.10.01  Partes.  2 0  C  
9402.10.99  Los demás.  2 0  C  
9402.90  –  Los demás.  
9402.90.01  Mesas de operaciones.  1 5  B  
9402.90.02  Parihuelas o camillas.  1 5  B  
9402.90.99  Los demás.  2 0  A  
94.03  Los demás muebles y sus partes.  
9403.10  –  Muebles de metal del tipo de los utilizados en oficinas.  
9403.10.01  Archiveros de cajones, accionados electrónicamente.  2 0  C  
9403.10.99  Los demás.  2 0  C  
9403.20  –  Los demás muebles de metal.  
9403.20.01  Atriles.  2 0  A  
9403.20.02  Mesas reconocibles como concebidas exclusivamente para dibujo o 
trazado (restiradores), sin equipar.  20 B  
9403.20.03  Gabinetes de seguridad biológica y flujo laminar con control y  reci­
clado de aire, contenidos en un solo cuerpo, para uso en labora torio.  15 A  
9403.20.99  Los demás.  2 0  C  
9403.30  –  Muebles de madera del tipo de los utilizados en oficinas.  
9403.30.01  Muebles de madera del tipo de los utilizados en oficinas.  1 5  C  
9403.40  –  Muebles de madera del tipo de los utilizados en cocinas.  
9403.40.01  Muebles de madera del tipo de los utilizados en cocinas.  1 5  C  
9403.50  –  Muebles de madera del tipo de los utilizados en dormitorios.  
9403.50.01  Muebles de madera del tipo de los utilizados en dormitorios.  1 5  C  
9403.60  –  Los demás muebles de madera.  
9403.60.01  Mesas, reconocibles como concebidas exclusivamente para dibujo  o  
trazado (restiradores) sin equipar.  20 C  
9403.60.02  Atriles.  2 0  A  
9403.60.99  Los demás.  1 5  C  
9403.70  –  Muebles de plástico.  
9403.70.01  Atriles.  2 0  C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1281  
Fracción  Descripción  Tasa base  Categoría  
9403.70.99  Los demás.  2 0  C  
9403.80  –  Muebles de otras materias, incluidos el ratán (roten), mimbre,  bambú o 
materias similares.  
9403.80.01  Muebles de otras materias, incluidos el ratán (roten), mimbre,  bambú 
o materias similares.  20 A  
9403.90  –  Partes.  
9403.90.01  Partes.  1 0  A  
94.04  Somieres; artículos de cama y artículos similares (por ejemplo: colchones, 
cubrepiés, edredones, cojines, pufes, almohadas), con muelles (resortes), 
rellenos o guarnecidos interiormente con cualquier materia, incluidos los 
de caucho o plástico celulares, recubiertos o no.  
9404.10  –  Somieres.  
9404.10.01  Somieres.  2 0  B  
– Colchones:  
9404.21  –  –  De caucho o plástico celulares, recubiertos o no.  
9404.21.01  Colchonetas.  2 0  B +  
9404.21.99  Los demás.  2 0  B +  
9404.29  –  –  De otras materias.  
9404.29.99  De otras materias.  2 0  C  
9404.30  –  Sacos (bolsas) de dormir.  
9404.30.01  Sacos (bolsas) de dormir.  2 0  B  
9404.90  –  Los demás.  
9404.90.99  Los demás.  2 0  B  
94.05  Aparatos de alumbrado (incluidos los proyectores) y sus partes, no expre ­
sados ni comprendidos en otra parte; anuncios, letreros y placas indicado ­
ras luminosos y artículos similares, con fuente de luz inseparable, y sus 
partes no expresadas ni comprendidas en otra parte.  
9405.10  –  Lámparas y demás aparatos eléctricos de alumbrado, para colgar  o fijar al 
techo o a la pared, excepto los del tipo de los utilizados para  el alumbrado 
de espacios o vías públicos.  
9405.10.01  Lámparas equipadas con baterías, clavijas e interruptores.  2 0  C  
9405.10.02  Candiles.  2 0  C  
9405.10.03  De hierro o acero, excepto lo comprendido en las fracciones 
9405.10.01 y 02.  20 C  
9405.10.99  Los demás.  2 0  C  
9405.20  –  Lámparas eléctricas de cabecera, mesa, oficina o de pie.  
9405.20.01  Lámparas eléctricas de pie.  2 0  C  
9405.20.99  Las demás.  2 0  C  
9405.30  –  Guirnaldas eléctricas del tipo de las utilizadas en árboles de  Navidad.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1282  
Fracción  Descripción  Tasa base  Categoría  
9405.30.01  Guirnaldas eléctricas del tipo de las utilizadas en árboles de  Navidad.  2 0  B +  
9405.40  –  Los demás aparatos eléctricos de alumbrado.  
9405.40.99  Los demás aparatos eléctricos de alumbrado.  2 0  C  
9405.50  –  Aparatos de alumbrado no eléctricos.  
9405.50.01  Lámparas de hierro o acero, que funcionen por combustibles líq uidos 
o gaseosos.  20 B +  
9405.50.99  Los demás.  2 0  C  
9405.60  –  Anuncios, letreros y placas indicadoras luminosos y artículos similares.  
9405.60.01  Anuncios, letreros y placas indicadoras luminosos y artículos simi­
lares.  20 C  
– Partes:  
9405.91  –  –  De vidrio.  
9405.91.01  Bombillas de borosilicato, para lámparas o linternas de combus tible 
líquido o gaseoso.  10 B  
9405.91.02  Bombillas para lámparas o linternas de combustible líquido o g aseo­
so, excepto lo comprendido en la fracción 9405.91.01.  15 B  
9405.91.03  Elementos de vidrio para alumbrado y señalización.  1 5  C  
9405.91.04  Piezas moldeadas semiterminadas (esbozos), de vidrio sin conte nido 
de plomo, en formas poliédricas, reconocibles como concebidas e x­
clusivamente para la elaboración de candiles y lámparas.  10 C  
9405.91.99  Las demás.  2 0  C  
9405.92  –  –  De plástico.  
9405.92.01  De plástico.  1 5  C  
9405.99  –  –  Las demás.  
9405.99.99  Las demás  2 0  C  
94.06  Construcciones prefabricadas.  
9406.00  Construcciones prefabricadas.  
9406.00.01  Construcciones prefabricadas.  1 5  B  
95 JUGUETES, JUEGOS Y ARTÍCULOS PARA RECREO O PARA DEPORTES; 
SUS PARTES Y ACCESORIOS.  
95.01  Juguetes de ruedas concebidos para que se monten los niños (por ejemplo: 
triciclos, patinetas, monopatines, coches de pedal); coches y sillas de rue ­
das para muñecas o muñecos.  
9501.00  Juguetes de ruedas concebidos para que se monten los niños (po r ejemplo: 
triciclos, patinetas, monopatines, coches de pedal); coches y s illas de ruedas 
para muñecas o muñecos.  
9501.00.01  Triciclos o cochecitos de pedal o palanca.  2 0  A  
9501.00.02  Partes o piezas sueltas.  1 0  A  
9501.00.99  Los demás.  2 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1283  
Fracción  Descripción  Tasa base  Categoría  
95.02  Muñecas y muñecos que representen solamente seres humanos.  
9502.10  –  Muñecas y muñecos, incluso vestidos.  
9502.10.01  Muñecas y muñecos, incluso vestidos.  2 0  A  
– Partes y accesorios:  
9502.91  –  –  Prendas y sus complementos (accesorios), de vestir, calzado, y  sombre­
ros y demás tocados.  
9502.91.01  Prendas y sus complementos (accesorios), de vestir, calzado, y  som­
breros y demás tocados.  20 A  
9502.99  –  –  Los demás.  
9502.99.99  Los demás.  2 0  B  
95.03  Los demás juguetes; modelos reducidos a escala y modelos similares, para 
entretenimiento, incluso animados; rompecabezas de cualquier clase.  
9503.10  –  Trenes eléctricos, incluidos los carriles (rieles), señales y demás acceso­
rios. 
9503.10.01  Trenes eléctricos, incluidos los carriles (rieles), señales y demás ac­
cesorios.  20 A  
9503.20  –  Modelos reducidos a escala para ensamblar, incluso animados, e xcepto los 
de la subpartida 9503.10.  
9503.20.01  Terapéutico-pedagógicos, reconocibles como concebidos exclusiv a­
mente para usos clínicos, para corregir disfunciones psicomotri ces 
o problemas de lento aprendizaje, en instituciones de educación  es­
pecial o similares.  10 A  
9503.20.02  A escala, de madera de balsa.  2 0  A  
9503.20.99  Los demás.  2 0  A  
9503.30  –  Los demás juegos o surtidos y juguetes de construcción.  
9503.30.01  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 A  
9503.30.99  Los demás.  2 0  B  
– Juguetes que representen animales o seres no humanos:  
9503.41  –  –  Rellenos.  
9503.41.01  Rellenos.  2 0  A  
9503.49  –  –  Los demás.  
9503.49.01  De papel o cartón.  2 0  A  
9503.49.02  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 A  
9503.49.99  Los demás.  2 0  B  
9503.50  –  Instrumentos y aparatos, de música, de juguete.  
9503.50.01  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 A  
9503.50.99  Los demás.  2 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1284  
Fracción  Descripción  Tasa base  Categoría  
9503.60  –  Rompecabezas.  
9503.60.01  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 B +  
9503.60.02  De papel o cartón, excepto lo comprendido en la fracción 
9503.60.01.  20 B +  
9503.60.99  Los demás.  2 0  B +  
9503.70  –  Los demás juguetes presentados en juegos o surtidos, incluso e n envases 
para su venta al por menor.  
9503.70.01  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 B +  
9503.70.99  Los demás.  2 0  B +  
9503.80  –  Los demás juguetes y modelos, con motor.  
9503.80.01  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 A  
9503.80.99  Los demás.  2 0  B  
9503.90  –  Los demás.  
9503.90.01  Abacos.  2 0  B  
9503.90.02  Terapéuticos-pedagógicos, reconocibles como concebidos exclusi va­
mente para usos clínicos, para corregir disfunciones psicomotri ces o 
problemas de lento aprendizaje, en instituciones de educación e spe­
cial o similares.  10 B  
9503.90.03  Motores, excepto eléctricos reconocibles como concebidos exclu siva­
mente para montarse en juguetes o en modelos, reducidos.  10 A  
9503.90.04  Preparaciones de materias plásticas, o caucho, reconocibles co mo 
concebidas para formar globos por insuflado.  20 A  
9503.90.05  Juguetes inflables, incluso las pelotas de juguete fabricadas exclusi­
vamente de materias plásticas, excepto lo comprendido en la fra cción 
9503.90.04.  20 A  
9503.90.99  Los demás.  2 0  B  
95.04  Artículos para juegos de sociedad, incluidos los juegos con motor o meca ­
nismo, billares, mesas especiales para juegos de casino y juegos de bolos 
automáticos.  
9504.10  –  Videojuegos del tipo de los utilizados con receptor de televis ión. 
9504.10.01  Videojuegos del tipo de los utilizados con receptor de televis ión. 2 0  A  
9504.10.02  Cartuchos conteniendo programas para videojuegos, del tipo de los 
utilizados con un receptor de televisión.  10 A  
9504.10.03  Partes y accesorios.  1 5  A  
9504.20  –  Billares y sus accesorios.  
9504.20.01  Tizas y bolas de billar.  2 0  C  
9504.20.99  Los demás.  2 0  C  
9504.30  –  Los demás juegos activados con monedas o fichas, excepto los j uegos de 
bolos automáticos.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1285  
Fracción  Descripción  Tasa base  Categoría  
9504.30.01  Partes y accesorios.  1 5  C  
9504.30.99  Los demás.  2 0  C  
9504.40  –  Naipes.  
9504.40.01  Naipes.  2 0  B +  
9504.90  –  Los demás.  
9504.90.01  Pelotas de celuloide.  2 0  A  
9504.90.02  Bolas, excepto lo comprendido en la fracción 9504.90.01.  2 0  C  
9504.90.03  Bolos o pinos de madera, aparatos automáticos para acomodar lo s 
bolos o pinos y regresar las bolas a su lugar de lanzamiento, s us 
partes o piezas sueltas.  20 C  
9504.90.04  Autopistas eléctricas.  2 0  A  
9504.90.05  Partes sueltas y accesorios reconocibles como concebidas exclu siva­
mente para lo comprendido en la fracción 9504.90.04.  15 A  
9504.90.06  Juegos de salón o familiares fabricados de cualquier material,  sus 
partes y componentes.  20 B +  
9504.90.08  Cartuchos conteniendo programas para videojuegos.  1 0  A  
9504.90.99  Los demás.  1 5  A  
95.05  Artículos para fiestas, carnaval u otras diversiones, incluidos los de magia 
y artículos sorpresa.  
9505.10  –  Artículos para fiestas de Navidad.  
9505.10.01  Artículos para fiestas de Navidad.  2 0  C  
9505.90  –  Los demás.  
9505.90.99  Los demás.  2 0  B  
95.06  Artículos y material para cultura física, gimnasia, atletismo, demás depor ­
tes (incluido el tenis de mesa) o para juegos al aire libre, no expresados ni 
comprendidos en otra parte de este Capítulo; piscinas, incluso infantiles.  
– Esquís para nieve y demás artículos para la práctica del esquí  de nieve:  
9506.11  –  –  Esquís.  
9506.11.01  Esquís.  1 5  A  
9506.12  –  –  Sujetadores para esquís.  
9506.12.01  Sujetadores para esquís.  1 5  A  
9506.19  –  –  Los demás.  
9506.19.99  Los demás.  1 5  A  
– Esquís acuáticos, tablas, deslizadores de vela y demás artícul os para la 
práctica de deportes náuticos:  
9506.21  –  –  Deslizadores de vela.  
9506.21.01  Deslizadores de vela.  2 0  A  
9506.29  –  –  Los demás.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1286  
Fracción  Descripción  Tasa base  Categoría  
9506.29.01  Tablas, con peso inferior o igual a 50 kg.  1 5  A  
9506.29.99  Los demás.  2 0  A  
– Palos de golf («clubs»), individuales o en juegos, y demás art ículos para 
golf:  
9506.31  –  –  Palos de golf («clubs»), completos, individuales o en juegos.  
9506.31.01  Palos de golf («clubs»), completos, en juegos.  2 0  A  
9506.31.99  Los demás.  1 5  A  
9506.32  –  –  Pelotas.  
9506.32.01  Pelotas.  1 5  A  
9506.39  –  –  Los demás.  
9506.39.01  Palos incompletos de golf.  1 5  A  
9506.39.99  Los demás.  2 0  A  
9506.40  –  Artículos y material para tenis de mesa.  
9506.40.01  Artículos y material para tenis de mesa.  2 0  B  
– Raquetas de tenis, «badminton» o similares, incluso sin cordaj e: 
9506.51  –  –  Raquetas de tenis, incluso sin cordaje.  
9506.51.01  Esbozos.  1 5  A  
9506.51.99  Las demás.  2 0  A  
9506.59  –  –  Las demás.  
9506.59.99  Las demás.  1 5  A  
– Balones y pelotas, excepto las de golf o tenis de mesa:  
9506.61  –  –  Pelotas de tenis.  
9506.61.01  Pelotas de tenis.  1 5  A  
9506.62  –  –  Inflables.  
9506.62.01  Inflables.  1 5  C  
9506.69  –  –  Los demás.  
9506.69.99  Los demás.  1 5  C  
9506.70  –  Patines para hielo y patines de ruedas, incluido el calzado co n patines 
fijos. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1287  
Fracción  Descripción  Tasa base  Categoría  
9506.70.01  Patines para hielo y patines de ruedas, incluido el calzado co n pati­
nes fijos.  20 A  
– Los demás:  
9506.91  –  –  Artículos y material para cultura física, gimnasia o atletismo . 
9506.91.01  Jabalinas.  1 0  A  
9506.91.99  Los demás.  1 5  C  
9506.99  –  –  Los demás.  
9506.99.01  Espinilleras y tobilleras.  1 5  A  
9506.99.02  Artículos para el tiro de arco, asi como sus partes o accesori os 
reconocibles como destinados exclusiva o principalmente a dicho s 
artículos.  15 A  
9506.99.03  Redes para deportes de campo.  1 5  A  
9506.99.04  Caretas.  1 5  A  
9506.99.05  Trampolines.  1 5  A  
9506.99.99  Los demás.  1 5  A  
95.07  Cañas de pescar, anzuelos y demás artículos para la pesca con caña; 
salabardos, cazamariposas y redes similares; señuelos (excepto los de las 
partidas  92.08  o 97.05 ) y artículos de caza similares.  
9507.10  –  Cañas de pescar.  
9507.10.01  Cañas de pescar.  1 5  A  
9507.20  –  Anzuelos, incluso con brazolada (sotileza).  
9507.20.01  Anzuelos, incluso con brazolada (sotileza).  1 5  A  
9507.30  –  Carretes de pesca.  
9507.30.01  Carretes de pesca.  1 5  A  
9507.90  –  Los demás.  
9507.90.99  Los demás.  1 5  A  
95.08  Tiovivos, columpios, casetas de tiro y demás atracciones de feria; circos, 
zoológicos y teatros, ambulantes.  
9508.00  Tiovivos, columpios, casetas de tiro y demás atracciones de fe ria; circos, 
zoológicos y teatros, ambulantes.  
9508.00.01  Autos de choque u otro tipo de automóviles, para feria, inclus o 
cuando se presenten con sus autódromos.  20 A  
9508.00.02  Aparatos mecánicos o electromecánicos, para ferias, excepto lo  com­
prendido en la fracción 9508.00.01.  20 A  
9508.00.99  Los demás.  2 0  A  
96 MANUFACTURAS DIVERSAS.  
96.01  Marfil, hueso, concha (caparazón) de tortuga, cuerno, asta, coral, nácar y 
demás materias animales para tallar, trabajadas, y manufacturas de estas 
materias (incluso las obtenidas por moldeo).  
9601.10  –  Marfil trabajado y sus manufacturas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1288  
Fracción  Descripción  Tasa base  Categoría  
9601.10.01  Marfil trabajado y sus manufacturas.  2 0  B  
9601.90  –  Los demás.  
9601.90.99  Los demás.  2 0  B  
96.02  Materias vegetales o minerales para tallar, trabajadas, y manufacturas de 
estas materias; manufacturas moldeadas o talladas de cera, parafina, es ­
tearina, gomas o resinas naturales o pasta para modelar y demás manu ­
facturas moldeadas o talladas no expresadas ni comprendidas en otra 
parte; gelatina sin endurecer trabajada, excepto la de la partida  35.03 , y 
manufacturas de gelatina sin endurecer.  
9602.00  Materias vegetales o minerales para tallar, trabajadas, y manu facturas de 
estas materias; manufacturas moldeadas o talladas de cera, para fina, estea­
rina, gomas o resinas naturales o pasta para modelar y demás ma nufacturas 
moldeadas o talladas no expresadas ni comprendidas en otra part e; gelatina 
sin endurecer trabajada, excepto la de la partida 35.03, y manu facturas de 
gelatina sin endurecer.  
9602.00.01  Cápsulas de gelatina.  1 5  B  
9602.00.99  Los demás.  2 0  B  
96.03  Escobas, cepillos y brochas, aunque sean partes de máquinas, aparatos o 
vehículos, escobas mecánicas de uso manual, excepto las de motor, pinceles 
y plumeros; cabezas preparadas para artículos de cepillería; almohadillas 
y rodillos, para pintar; rasquetas de caucho o materia flexible análoga.  
9603.10  –  Escobas y escobillas de ramitas u otra materia vegetal atada e n haces, 
incluso con mango.  
9603.10.01  Escobas y escobillas de ramitas u otra materia vegetal atada e n haces, 
incluso con mango.  20 A  
– Cepillos para dientes, brochas de afeitar, cepillos para el ca bello, pestañas 
o uñas y demás cepillos para aseo personal, incluidos los que s ean partes 
de aparatos:  
9603.21  –  –  Cepillos para dientes, incluidos los cepillos para dentaduras postizas.  
9603.21.01  Cepillos para dientes, incluidos los cepillos para dentaduras postizas.  2 0  C  
9603.29  –  –  Los demás.  
9603.29.99  Los demás.  2 0  C  
9603.30  –  Pinceles y brochas para pintura artística, pinceles para escri bir y pinceles 
similares para aplicación de cosméticos.  
9603.30.01  Pinceles y brochas para pintura artística, pinceles para escri bir y 
pinceles similares para aplicación de cosméticos.  20 C  
9603.40  –  Pinceles y brochas para pintar, enlucir, barnizar o similares (excepto los de 
la subpartida 9603.30); almohadillas y rodillos, para pintar.  
9603.40.01  Pinceles y brochas para pintar, enlucir, barnizar o similares (excepto 
los de la subpartida 9603.30); almohadillas y rodillos, para pi ntar. 20 C  
9603.50  –  Los demás cepillos que constituyan partes de máquinas, aparato s o vehí­
culos.  
9603.50.99  Los demás cepillos que constituyan partes de máquinas, aparato s o 
vehículos.  15 C  
9603.90  –  Los demás.  
9603.90.99  Los demás.  2 0  A  
96.04  Tamices, cedazos y cribas, de mano.  
9604.00  Tamices, cedazos y cribas, de mano.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1289  
Fracción  Descripción  Tasa base  Categoría  
9604.00.01  Tamices, cedazos y cribas de mano.  1 5  C  
96.05  Juegos o surtidos de viaje para aseo personal, costura o limpieza del 
calzado o de prendas de vestir.  
9605.00  Juegos o surtidos de viaje para aseo personal, costura o limpi eza del calzado 
o de prendas de vestir.  
9605.00.01  Juegos o surtidos de viaje para aseo personal, costura o limpi eza del 
calzado o de prendas de vestir.  20 B  
96.06  Botones, botones de presión; formas para botones y demás partes de bo ­
tones o de botones de presión; esbozos de botones.  
9606.10  –  Botones de presión y sus partes.  
9606.10.01  Botones de presión y sus partes.  2 0  B  
– Botones:  
9606.21  –  –  De plástico, sin forrar con materia textil.  
9606.21.01  De plástico, sin forrar con materia textil.  2 0  B  
9606.22  –  –  De metal común, sin forrar con materia textil.  
9606.22.01  De metal común, sin forrar con materia textil.  2 0  B  
9606.29  –  –  Los demás.  
9606.29.01  De corozo o de cuero.  2 0  B  
9606.29.99  Los demás.  2 0  B  
9606.30  –  Formas para botones y demás partes de botones; esbozos de boto nes. 
9606.30.01  Formas para botones y demás partes de botones; esbozos de boto nes. 2 0  B  
96.07  Cierres de cremallera (cierres relámpago) y sus partes.  
– Cierres de cremallera (cierres relámpago):  
9607.11  –  –  Con dientes de metal común.  
9607.11.01  Con dientes de metal común.  2 0  C  
9607.19  –  –  Los demás.  
9607.19.99  Los demás.  2 0  C  
9607.20  –  Partes.  
9607.20.01  Partes.  2 0  B  
96.08  Bolígrafos; rotuladores y marcadores con punta de fieltro u otra punta 
porosa; estilográficas y demás plumas; estiletes o punzones para clisés; 
portaminas; portaplumas, portalápices y artículos similares; partes de estos 
artículos (incluidos los capuchones y sujetadores), excepto las de la partida  
96.09 . 
9608.10  –  Bolígrafos.  
9608.10.01  De metal común.  2 0  B  
9608.10.99  Los demás.  2 0  C  
9608.20  –  Rotuladores y marcadores con punta de fieltro u otra punta por osa. 
9608.20.01  Rotuladores y marcadores con punta de fieltro u otra punta por osa. 2 0  C  
– Estilográficas y demás plumas:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1290  
Fracción  Descripción  Tasa base  Categoría  
9608.31  –  –  Para dibujar con tinta china.  
9608.31.01  Para dibujar con tinta china.  2 0  B  
9608.39  –  –  Las demás.  
9608.39.01  De metal común.  2 0  B  
9608.39.99  Los demás.  2 0  B  
9608.40  –  Portaminas.  
9608.40.01  De metal común.  2 0  B  
9608.40.02  Lapiceros o portaminas sin cuerpo ni sujetador o clip, y con t apón, 
punta metálica o cono y con o sin portagomas.  15 B  
9608.40.99  Los demás.  2 0  C  
9608.50  –  Juegos de artículos pertenecientes, por lo menos, a dos de las  subpartidas 
anteriores.  
9608.50.01  De metal común.  2 0  B  
9608.50.99  Los demás.  2 0  B  
9608.60  –  Cartuchos de repuesto con su punta para bolígrafo.  
9608.60.01  Cartuchos de repuesto con su punta para bolígrafo.  1 5  B  
– Los demás:  
9608.91  –  –  Plumillas y puntos para plumillas.  
9608.91.01  Plumillas, excepto de metal precioso, doradas o plateadas.  2 0  B  
9608.91.99  Los demás.  2 0  B  
9608.99  –  –  Los demás.  
9608.99.01  De oro o platino, total o parcialmente, excepto partes.  2 0  B  
9608.99.02  Partes de oro.  2 0  B  
9608.99.03  Partes de metal común, chapeadas de oro.  1 5  B  
9608.99.04  De plata, total o parcialmente, excepto partes.  2 0  B  
9608.99.05  Partes de plata.  2 0  B  
9608.99.06  Partes de metal común, chapeadas de plata.  2 0  B  
9608.99.07  De metal, excepto partes.  2 0  B  
9608.99.08  Barriles o cañones, tapas, tubos, de metal común.  1 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1291  
Fracción  Descripción  Tasa base  Categoría  
9608.99.09  Depósitos de caucho, mecanismos, sujetadores de metal común, a li­
mentadoras.  10 B  
9608.99.10  Puntas, barras o contenedores para uso en plumones o marcadore s, 
excepto lo comprendido en la fracción 9608.99.11.  15 B  
9608.99.11  Puntas de fibras acrílicas para uso en plumones o marcadores.  Ex.  A  
9608.99.99  Los demás.  2 0  B  
96.09  Lápices, minas, pasteles, carboncillos, tizas para escribir o dibujar y ja ­
boncillos (tizas) de sastre.  
9609.10  –  Lápices.  
9609.10.01  Lápices.  2 0  C  
9609.20  –  Minas para lápices o portaminas.  
9609.20.01  Minas, cuyo diámetro no exceda de 0.7 mm.  1 5  A  
9609.20.99  Los demás.  2 0  C  
9609.90  –  Los demás.  
9609.90.01  Pasteles.  1 5  C  
9609.90.99  Los demás.  2 0  C  
96.10  Pizarras y tableros para escribir o dibujar, incluso enmarcados.  
9610.00  Pizarras y tableros para escribir o dibujar, incluso enmarcado s. 
9610.00.01  Pizarras y tableros para escribir o dibujar, incluso enmarcado s. 2 0  B  
96.11  Fechadores, sellos, numeradores, timbradores y artículos similares (inclui ­
dos los aparatos para imprimir etiquetas), de mano; componedores e im ­
prentillas con componedor, de mano.  
9611.00  Fechadores, sellos, numeradores, timbradores y artículos simil ares (incluidos 
los aparatos para imprimir etiquetas), de mano; componedores e imprentillas 
con componedor, de mano.  
9611.00.01  Partes.  1 0  B  
9611.00.99  Los demás.  2 0  C  
96.12  Cintas para máquinas de escribir y cintas similares, entintadas o prepara ­
das de otro modo para imprimir, incluso en carretes o cartuchos; tampo ­
nes, incluso impregnados o con caja.  
9612.10  –  Cintas.  
9612.10.01  De nailon en cualquier presentación.  1 5  B  
9612.10.02  Películas de polietileno carbonizadas en rollos superiores a 4 50 mm 
de ancho.  10 B  
9612.10.99  Los demás.  1 5  B  
9612.20  –  Tampones.  
9612.20.01  Tampones.  2 0  C  
96.13  Encendedores y mecheros, incluso mecánicos o eléctricos, y sus partes, 
excepto las piedras y mechas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1292  
Fracción  Descripción  Tasa base  Categoría  
9613.10  –  Encendedores de gas no recargables, de bolsillo.  
9613.10.01  Encendedores de gas no recargables, de bolsillo.  2 0  B +  
9613.20  –  Encendedores de gas recargables, de bolsillo.  
9613.20.01  Encendedores de gas recargables, de bolsillo.  2 0  B +  
9613.30  –  Encendedores de mesa.  
9613.30.01  Encendedores de mesa.  2 0  B +  
9613.80  –  Los demás encendedores y mecheros.  
9613.80.01  Encendedores de cigarrillos a base de resistencia para uso aut omotriz.  2 0  A  
9613.80.99  Los demás.  2 0  B  
9613.90  –  Partes.  
9613.90.01  Reconocibles como concebidas exclusivamente para lo comprendid o 
en la fracción 9613.80.01.  10 A  
9613.90.02  Para encendedores a gas.  1 0  C  
9613.90.99  Los demás.  1 5  C  
96.14  Pipas (incluidas las cazoletas), boquillas para cigarros (puros) o cigarri ­
llos, y sus partes.  
9614.20  –  Pipas y cazoletas.  
9614.20.01  Escalabornes.  1 0  A  
9614.20.99  Las demas.  2 0  C  
9614.90  –  Las demás.  
9614.90.01  Partes.  1 0  A  
9614.90.99  Las demás.  2 0  B  
96.15  Peines, peinetas, pasadores y artículos similares; horquillas; rizadores, 
bigudíes y artículos similares para el peinado, excepto los de la partida  
85.16 , y sus partes.  
– Peines, peinetas, pasadores y artículos similares:  
9615.11  –  –  De caucho endurecido o plástico.  
9615.11.01  De caucho endurecido o plástico.  2 0  B  
9615.19  –  –  Los demás.  
9615.19.99  Los demás.  2 0  B  
9615.90  –  Los demás.  
9615.90.99  Los demás.  2 0  B  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1293  
Fracción  Descripción  Tasa base  Categoría  
96.16  Pulverizadores de tocador, sus monturas y cabezas de monturas; borlas y 
similares para la aplicación de polvos, otros cosméticos o productos de 
tocador.  
9616.10  –  Pulverizadores de tocador, sus monturas y cabezas de monturas.  
9616.10.01  Pulverizadores de tocador, sus monturas y cabezas de monturas.  2 0  B  
9616.20  –  Borlas y similares para la aplicación de polvos, otros cosméti cos o pro­
ductos de tocador.  
9616.20.01  Borlas y similares, para la aplicación de polvos, otros cosmét icos o 
productos de tocador.  20 B  
96.17  Termos y demás recipientes isotérmicos, montados y aislados por vacío, así 
como sus partes (excepto las ampollas de vidrio).  
9617.00  Termos y demás recipientes isotérmicos, montados y aislados po r vacío, así 
como sus partes (excepto las ampollas de vidrio).  
9617.00.01  Termos y demás recipientes isotérmicos, montados y aislados po r 
vacío, así como sus partes (excepto las ampollas de vidrio).  20 B  
96.18  Maniquíes y artículos similares; autómatas y escenas animadas para esca ­
parates.  
9618.00  Maniquíes y artículos similares; autómatas y escenas animadas para esca­
parates.  
9618.00.01  Maniquíes con peso igual o superior a 25 kg.  1 5  B  
9618.00.99  Los demás.  2 0  B  
97 OBJETOS DE ARTE, DE COLECCIÓN O DE ANTIGÜEDAD.  
97.01  Pinturas y dibujos, hechos totalmente a mano, excepto los dibujos de la 
partida  49.06  y artículos manufacturados decorados a mano;  «collages»  y 
cuadros similares.  
9701.10  –  Pinturas y dibujos.  
9701.10.01  Pinturas y dibujos.  Ex.  A  
9701.90  –  Los demás.  
9701.90.99  Los demás.  Ex.  A  
97.02  Grabados, estampas y litografías originales.  
9702.00  Grabados, estampas y litografías originales.  
9702.00.01  Grabados, estampas y litografías originales.  Ex.  A  
97.03  Obras originales de estatuaria o escultura, de cualquier materia.  
9703.00  Obras originales de estatuaria o escultura, de cualquier mater ia. 
9703.00.01  Obras originales de estatuaria o escultura, de cualquier mater ia. Ex.  A  
97.04  Sellos (estampillas) de correo, timbres fiscales, marcas postales, sobres 
primer día, enteros postales, demás artículos franqueados y análogos, obli ­
terados, o sin obliterar que no tengan ni hayan de tener curso legal en el 
país de destino.  
9704.00  Sellos (estampillas) de correo, timbres fiscales, marcas posta les, sobres pri­
mer día, enteros postales, demás artículos franqueados y análog os, oblitera­
dos, o sin obliterar que no tengan ni hayan de tener curso lega l en el país de 
destino.  
9704.00.01  Sellos de correo cancelados.  Ex.  A  
9704.00.99  Los demás.  Ex.  A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1294  
Fracción  Descripción  Tasa base  Categoría  
97.05  Colecciones y especímenes para colecciones de zoología, botánica, mine ­
ralogía o anatomía o que tengan interés histórico, arqueológico, paleonto ­
lógico, etnográfico o numismático.  
9705.00  Colecciones y especímenes para colecciones de zoología, botáni ca, minera­
logía o anatomía o que tengan interés histórico, arqueológico, paleontoló­
gico, etnográfico o numismático.  
9705.00.01  Colecciones geológicas o de historia natural y ejemplares para  las 
mismas.  Ex. A  
9705.00.02  Numismáticas.  Ex.  A  
9705.00.03  Pedagógicas.  Ex.  A  
9705.00.04  Ejemplares zoológicos disecados o sus partes.  Ex.  A  
9705.00.99  Los demás.  Ex.  A  
97.06  Antigüedades de más de cien años.  
9706.00  Antigüedades de más de cien años.  
9706.00.01  Antigüedades de más de cien años.  Ex.  A  
98 IMPORTACIÓN DE MERCANCÍAS MEDIANTE OPERACIONES ESPECIA ­
LES.  
98.01  Importación de muestras y muestrarios.  
9801.00  Importación de muestras y muestrarios.  
9801.00.01  Importación de muestras y muestrarios.  Ex.  A  
98.02  Importación de partes para la fabricación de productos, realizada por 
empresas que se ajusten a los requisitos establecidos para operaciones 
específicas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación.  
9802.00  Importación de partes para la fabricación de productos, realiz ada por em­
presas que se ajusten a los requisitos establecidos para operac iones especí­
ficas del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación.  
9802.00.01  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.02 y 84.06, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. 10 C  
9802.00.02  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.07, 84.08 y 84.09, cuando las empresas se ajusten a  
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  10 C  
9802.00.03  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.13 y 84.14, excepto las fracciones 8414.30.01 y 07,  
cuando las empresas se ajusten a los requisitos establecidos pa ra 
operaciones específicas del régimen de la Regla 8  a de las Comple­
mentarias de la Ley del Impuesto General de Importación, para l a 
interpretación y aplicación de la tarifa.  10 C  
9802.00.04  Partes para la fabricación de la maquinaria, equipo e instalac iones 
para refrigeración industrial, cuando las empresas se ajusten a  los 
requisitos establecidos para operaciones específicas del régime n de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  10 A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1295  
Fracción  Descripción  Tasa base  Categoría  
9802.00.05  Partes para la fabricación de los productos comprendidos en la s 
partida 84.22, subpartidas 8450.12 a 8450.90 y fracción 8450.11 .99, 
cuando las empresas se ajusten a los requisitos establecidos pa ra 
operaciones específicas del régimen de la Regla 8  a de las Comple­
mentarias de la Ley del Impuesto General de Importación, para l a 
interpretación y aplicación de la tarifa.  10 A  
9802.00.06  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.23, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 C  
9802.00.07  Partes para la fabricación de los productos comprendidos en la  frac­
ción 8424.30.01, cuando las empresas se ajusten a los requisito s 
establecidos para operaciones específicas del régimen de la Reg la 
8 a de las Complementarias de la Ley del Impuesto General de Im­
portación, para la interpretación y aplicación de la tarifa.  10 C  
9802.00.08  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.25, 84.26, 84.27, 84.28, 84.29 y 84.30, y las fracc iones 
8431.43.01 y 02, excepto la subpartida 8426.91 y las fracciones  
8427.10.03, 8427.20.01, 8427.20.04, 8428.10.01, 8428.33.99, 
8428.40.99 y 8428.90.05, cuando las empresas se ajusten a los r e­
quisitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  10 C  
9802.00.09  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.32, 84.33, subpartida 8424.81, y fracciones 8407.90 .01, 
8407.90.99, 8429.52.02 y 8429.59.03, cuando las empresas se aju s­
ten a los requisitos establecidos para operaciones específicas del 
régimen de Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.10  Partes para la fabricación de los productos comprendidos en la  sub­
partida 8434.10, cuando las empresas se ajusten a los requisito s 
establecidos para operaciones específicas del régimen de la Reg la 
8 a de las Complementarias de la Ley del Impuesto General de Im­
portación, para la interpretación y aplicación de la tarifa.  10 C  
9802.00.11  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.53, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 C  
9802.00.12  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.58 a 84.63, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. 10 C  
9802.00.13  Partes para la fabricación de los productos comprendidos en la s 
partidas 84.69 y 84.70, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. Ex. A  
9802.00.14  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.71 y la fracción 8473.30.02, cuando las empresas se aju sten a 
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.15  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.74, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1296  
Fracción  Descripción  Tasa base  Categoría  
9802.00.16  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.75, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 A  
9802.00.17  Partes para la fabricación de los productos comprendidos en la  par­
tida 84.77, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 C  
9802.00.18  Partes para la fabricación de los productos comprendidos en la s 
fracciones 8480.41.01, 8480.71.01 y 8480.79.05, cuando las empr e­
sas se ajusten a los requisitos establecidos para operaciones e specí­
ficas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación, para la interpretación y a pli­
cación de la tarifa.  10 C  
9802.00.19  Partes para la fabricación de los productos comprendidos en la s 
fracciones 8481.20.01, 03, 04, 8481.30.02, 99, 8481.80.01, 03, 08, 
09 y 11, cuando las empresas se ajusten a los requisitos establ ecidos 
para operaciones específicas del régimen de la Regla 8  a de las Com­
plementarias de la Ley del Impuesto General de Importación, par a la 
interpretación y aplicación de la tarifa.  10 A  
9802.00.20  Partes para la fabricación de los productos comprendidos en la s 
fracciones 8483.40.12 y 8483.50.02, cuando las empresas se ajus ten 
a los requisitos establecidos para operaciones específicas del régimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  10 C  
9802.00.21  Partes para la fabricación de los productos comprendidos en la s 
partidas 85.01 y 85.02, incluyendo las subpartidas 8504.21 a 
8504.50, cuando las empresas se ajusten a los requisitos establ ecidos 
para operaciones específicas del régimen de la Regla 8  a de las Com­
plementarias de la Ley del Impuesto General de Importación, par a la 
interpretación y aplicación de la tarifa.  Ex. A  
9802.00.22  Partes para la fabricación de acumuladores industriales, cuand o las 
empresas se ajusten a los requisitos establecidos para operacio nes 
específicas del régimen de la Regla 8  a de las Complementarias de 
la Ley del Impuesto General de Importación, para la interpretac ión y 
aplicación de la tarifa.  10 A  
9802.00.23  Partes para la fabricación de los productos comprendidos en la  par­
tida 85.08, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 A  
9802.00.24  Partes para la fabricación de los productos comprendidos en la s 
subpartidas 8511.10 a 8511.80, cuando las empresas se ajusten a  
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  10 A  
9802.00.25  Partes para la fabricación de los productos comprendidos en la s 
partidas 85.14 y 85.15, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. 10 A  
9802.00.26  Partes para la fabricación de los productos comprendidos en la s 
partidas 85.17, 85.25, 85.26, 85.27 y 85.28, cuando las empresa s 
se ajusten a los requisitos establecidos para operaciones espec íficas 
del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1297  
Fracción  Descripción  Tasa base  Categoría  
9802.00.27  Partes para la fabricación de los productos comprendidos en la s 
partidas 85.32, 85.33, 85.35 85.36 y 85.37, cuando las empresas  se 
ajusten a los requisitos establecidos para operaciones específi cas del 
régimen de la Regla 8  a de las Complementarias de la Ley del Im­
puesto General de Importación, para la interpretación y aplicac ión de 
la tarifa.  Ex. A  
9802.00.28  Partes para la fabricación de los productos comprendidos en la s 
partidas 85.40, 85.41 y 85.42, cuando las empresas se ajusten a  
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.29  Partes para la fabricación de los productos comprendidos en la  par­
tida 85.34 y en las fracciones 8548.00.01 y 03, cuando las empr esas 
se ajusten a los requisitos establecidos para operaciones espec íficas 
del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  Ex. A  
9802.00.30  Partes para la fabricación de los productos comprendidos en la s 
partidas 86.01 a 86.06, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. 10 C  
9802.00.31  Partes para la fabricación de los productos comprendidos en la  sub­
partida 8701.30 y fracción 8701.90.02, cuando las empresas se a jus­
ten a los requisitos establecidos para operaciones específicas del 
régimen de la Regla 8  a de las Complementarias de la Ley del Im­
puesto General de Importación, para la interpretación y aplicac ión de 
la tarifa.  10 C  
9802.00.32  Partes para la fabricación de autopartes, cuando las empresas se 
ajusten a los requisitos establecidos para operaciones específi cas 
del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  10 A  
9802.00.33  Partes para la fabricación de tractores agrícolas, cuando las empresas 
se ajusten a los requisitos establecidos para operaciones espec íficas 
del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  Ex. A  
9802.00.34  Partes para la fabricación de los productos comprendidos en la  par­
tida 87.09, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  10 C  
9802.00.35  Partes para la fabricación de los productos comprendidos en la  frac­
ción 8703.10.03 y en las subpartidas 8711.10 a 8711.50, cuando las 
empresas se ajusten a los requisitos establecidos para operacio nes 
específicas del régimen de la Regla 8  a de las Complementarias de 
la Ley del Impuesto General de Importación, para la interpretac ión y 
aplicación de la tarifa.  Ex. A  
9802.00.36  Partes para la fabricación de barcos, cuando las empresas se a justen a 
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.37  Partes para la fabricación de los productos comprendidos en la  par­
tida 90.09, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1298  
Fracción  Descripción  Tasa base  Categoría  
9802.00.38  Partes para la fabricación de instrumentos y aparatos para la alinea­
ción, equilibrio y balanceo de neumáticos o ruedas, cuando las em­
presas se ajusten a los requisitos establecidos para operacione s espe­
cíficas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación, para la interpretación y a pli­
cación de la tarifa.  10 C  
9802.00.39  Partes para la fabricación de los productos comprendidos en la s 
partidas 90.25, 90.26, 90.27, 90.28, 90.29, 90.30 y 90.32, cuan do 
las empresas se ajusten a los requisitos establecidos para oper aciones 
específicas del régimen de la Regla 8  a de las Complementarias de la 
Ley del Impuesto General de Importación, para la interpretación  y  
aplicación de la tarifa.  Ex. A  
9802.00.40  Partes para la fabricación de los productos comprendidos en la  sub­
partida 8544.70, cuando las empresas se ajusten a los requisito s 
establecidos para operaciones específicas del régimen de la Reg la 
8 a de las Complementarias de la Ley del Impuesto General de Im­
portación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.41  Partes para la fabricación de los productos comprendidos en la  frac­
ción arancelaria 8418.50.99, cuando las empresas se ajusten a l os 
requisitos establecidos para operaciones específicas del régime n de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.42  Cueros y pieles de porcino para la fabricación de grenetina y para la 
industria de la curtiduría, cuando las empresas se ajusten a lo s re­
quisitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.43  Partes para la fabricación de los productos comprendidos en la s 
subpartidas 8415.20 y 8415.83, cuando las empresas se ajusten a  
los requisitos establecidos para operaciones específicas del ré gimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.44  Partes para la fabricación de los productos comprendidos en la s 
fracciones arancelarias 8529.10.01, 02, 03 y 07, cuando las emp resas 
se ajusten a los requisitos establecidos para operaciones espec íficas 
del régimen de la Regla 8  a de las Complementarias de la Ley del 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  Ex. A  
9802.00.45  Partes para la fabricación de los productos comprendidos en la  sub­
partida 8426.91, y en las fracciones 8427.10.03, 8427.20.01, 
8427.20.04, 8428.10.01, 8428.40.99 y 8428.90.05, cuando las em­
presas se ajusten a los requisitos establecidos para operacione s espe­
cíficas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación, para la interpretación y a pli­
cación de la tarifa.  Ex. A  
9802.00.46  Materiales para la fabricación de los productos comprendidos e n las 
fracciones:4009.10.99, 4009.20.01, 4009.30.03, 4009.40.99, 
4009.50.02, 4009.50.99, 4010.12.02, 4010.21.01, 4010.22.01, 
4010.29.01, 4011.10.01, 4011.20.01, 4011.50.01, 4011.91.01, 
4011.91.99, 4011.99.99, 4013.10.01, 4013.20.01, 4013.90.02 y 
6406.20.01, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.47  Partes para la fabricación de los productos comprendidos en la  frac­
ción arancelaria 8519.10.01, cuando las empresas se ajusten a l os 
requisitos establecidos para operaciones específicas del régime n de 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1299  
Fracción  Descripción  Tasa base  Categoría  
9802.00.48  Materiales para la fabricación de papel diagrama, clasificado en la 
fracción arancelaria 4823.40.01, cuando las empresas se ajusten  a los 
requisitos establecidos para operaciones específicas del régime n de 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.49  Partes y componentes para los productos comprendidos en las su b­
partidas 8802.11 y 12, cuando las empresas se ajusten a los req uisi­
tos establecidos para operaciones específicas del régimen de la  Regla 
8 a de las Complementarias de la Ley del Impuesto General de Im­
portación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.50  Materias primas e insumos para la fabricación de los productos  com­
prendidos en la fracción 8448.31.01, cuando las empresas se aju sten 
a los requisitos establecidos para operaciones específicas del régimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para la interpretación y aplicación de la 
tarifa.  Ex. A  
9802.00.51  Materias primas e insumos para la fabricación de los productos  com­
prendidos en las fracciones 2922.49.09, 2922.49.10, 2922.50.02,  
3808.90.01 y 02, cuando las empresas se ajusten a los requisito s 
establecidos para operaciones específicas del régimen de la Reg la 
8 a de las Complementarias de la Ley del Impuesto General de Im­
portación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.52  Papel bond o ledger, de gramaje igual o superior a 40 g/m  2 , pero 
inferior o igual a 150 g/m  2 , para ser utilizado en el proceso de 
producción de formas continuas, clasificadas en las fracciones 
4820.40.01, 4820.90.99, 4823.51.01 y 4911.99.03, cuando las em­
presas se ajusten a los requisitos establecidos para operacione s espe­
cíficas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación, para la interpretación y a pli­
cación de la tarifa.  3.4 C  
9802.00.53  Insumos, partes, componentes y moldes para ser utilizados en l a 
fabricación de juguetes y bicicletas, cuando las empresas se aj usten 
a los requisitos establecidos para operaciones específicas del régimen 
de la Regla 8  a de las Complementarias de la Ley del Impuesto 
General de Importación, para interpretación y aplicación de la tarifa.  Ex. A  
9802.00.54  Insumos, partes y componentes y para ser utilizados en la fabr icación 
de los productos comprendidos en las fracciones 8428.33.99 y 
8428.39.99, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de la Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.55  Materiales para la fabricación de discos compactos comprendido s en 
la fracción 8524.32.01, cuando las empresas se ajusten a los re qui­
sitos establecidos para operaciones específicas del régimen de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General 
de Importación, para la interpretación y aplicación de la tarif a. Ex. A  
9802.00.56  Materiales, partes y componentes para la fabricación de remolq ues y 
semirremolques comprendidos en las subpartidas 8716.10 a 80, 
cuando las empresas se ajusten a los requisitos establecidos pa ra 
operaciones específicas del régimen de la Regla 8  a de las Comple­
mentarias de la Ley del Impuesto General de Importación, para l a 
interpretación y aplicación de la tarifa.  Ex. A  
9802.00.57  Materiales, partes y componentes blindados para el ensamble de  
vehículos blindados comprendidos en las subpartidas 8702.10, 
8703.21 a 33, y en las fracciones 8702.90.02, 03, 04,8703.90.99 , 
8704.21.99, 8704.22.99, 8704.31.99 y 8704.32.99, cuando las em­
presas se ajusten a los requisitos establecidos para operacione s espe­
cíficas del régimen de la Regla 8  a de las Complementarias de la Ley 
del Impuesto General de Importación, para la interpretación y a pli­
cación de la tarifa.  Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1300  
Fracción  Descripción  Tasa base  Categoría  
9802.00.58  Materiales, partes y componentes para la producción de los pro ductos 
clasificados en las fracciones 8414.30.01 y 07, cuando las empr esas 
se ajusten a los requisitos establecidos para operaciones espec íficas 
del régimen de la Regla 8  a de las Complementarias de la Ley de 
Impuesto General de Importación, para la interpretación y aplic ación 
de la tarifa.  Ex. A  
9802.00.59  Partes para la fabricación de los productos comprendidos en la  frac­
ción 8450.11.01, cuando las empresas se ajusten a los requisito s 
establecidos para operaciones específicas del régimen de la Reg la 
8 a de las complementarias de la Ley del Impuesto General Importa­
ción, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.60  Papel couché o tipo couché, clasificado en las fracciones 4810 .21.01 
y 4810.29.01, para ser utilizado en la fabricación de las merca ncías 
clasificadas en las fracciones 4901.99.01,4901.99.03, 4901.99.0 4, 
4901.99.99, 4909.00.01, 4910.00.01, 4911.10.03, 4911.10.99 o 
4911.99.02, cuando las empresas se ajusten a los requisitos est able­
cidos para operaciones específicas del régimen de Regla 8  a de las 
Complementarias de la Ley del Impuesto General de Importación, 
para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.61  Partes y componentes para la fabricación de equipo anticontami nante, 
cuando las empresas se ajusten a los requisitos establecidos pa ra 
operaciones específicas del régimen de Regla 8  a de las Complemen­
tarias de la Ley del Impuesto General de Importación, para la i nter­
pretación y aplicación de la tarifa.  Ex. A  
9802.00.62  Partes y componentes para la fabricación de los productos clas ifica­
dos en la fracción 8430.61.99, cuando las empresas se ajusten a  los 
requisitos establecidos para operaciones específicas del régime n de 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.63  Partes y componentes para la fabricación de los productos comp ren­
didos en la fracción 8509.10.01, cuando las empresas se ajusten  a los 
requisitos establecidos para operaciones específicas del régime n de la 
Regla 8  a de las Complementarias de la Ley del Impuesto General de 
Importación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.64  Insumos y partes para la fabricación de los productos comprend idos 
en la partida 84.02, cuando las empresas se ajusten a los requi sitos 
establecidos para operaciones específicas del régimen de la Reg la 8  a 
de las Complementarias de la Ley del Impuesto General de Impor­
tación, para la interpretación y aplicación de la tarifa.  Ex. A  
9802.00.65  Productos laminados en caliente, de anchura superior o igual a  
1.905 m (75 pulgadas) y espesor igual o superior a 4.75 mm, par a 
ser utilizada en la fabricación de tubos de 60.96 cm (24 pulgad as) de 
diámetro, comprendidos en la subpartida 7305.11 y 7305.12, cuan do 
las empresas se ajusten a los requisitos establecidos para oper aciones 
específicas del régimen de la Regla 8  a de las Complementarias de la 
Ley del Impuesto General de Importación, para la interpretación  y  
aplicación de la tarifa.  Ex. A  
98.03  Importación de material de ensamble para fabricar automóviles, camiones, 
autobuses integrales y tractocamiones, por plantas industriales autorizadas 
por la Comisión Intersecretarial de la Industria Automotriz.  
9803.00  Importación de material de ensamble para fabricar automóviles,  camiones, 
autobuses integrales y tractocamiones, por plantas industriales  autorizadas 
por la Comisión Intersecretarial de la Industria Automotriz.  
9803.00.01  Partes y componentes para el ensamble de automóviles, cuando s e 
cuente con la autorización específica de fabricación por parte de la 
Comisión Intersecretarial de la Industria Automotriz, excepto l as 
partes y componentes comprendidos en los listados de incorporac ión 
obligatoria y de fabricación nacional publicados por dicha Comi sión.  10 C  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1301  
Fracción  Descripción  Tasa base  Categoría  
9803.00.02  Partes y componentes para el ensamble de camiones, autobuses i nte­
grales y tracto-camiones, cuando se cuente con la autorización espe­
cífica de fabricación por parte de la Comisión Intersecretarial  de la 
Industria Automotriz, excepto las partes y componentes comprend i­
dos en los listados de incorporación obligatoria y de fabricaci ón 
nacional publicados por dicha Comisión.  10 C  
98.04  Importación de menajes de casa.  
9804.00  Importación de menajes de casa.  
9804.00.01  Importación de manajes de casa.  Ex.  A  
98.05  Operaciones especiales en apoyo del sector pesquero.  
9805.00  Operaciones especiales en apoyo del sector pesquero.  
9805.00.01  Dispositivos excluidores de tortugas marinas, y sus partes, pa ra redes 
de arrastre camaroneras.  Ex. A  
98.06  Las demás operaciones especiales.  
9806.00  Las demás operaciones especiales.  
9806.00.01  Residuos procedentes de procesos de fabricación, en los términ os 
establecidos en los Anexos 2 y 4 de la norma oficial mexicana 
NOM-052-ECOL-94 y la norma oficial mexicana NOM-053- 
ECOL-94, no expresados ni comprendidos en otra parte de los cap í­
tulos 25 a 79, excepto lo comprendido en las fracciones 2524.00 .02, 
2619.00.99, 2620.19.99, 2620.30.01, 2620.40.01, 2620.40.99, 
2620.50.01, 2620.90.01, 2620.90.02, 2620.90.03, 3824.90.79, 
4004.00.02, 7309.00.03, 7310.10.01, 7310.29.01, 7802.00.01, 
7902.00.01, 7903.90.99 y 8548.10.01  20 C  
9806.00.02  Residuos procedentes de fuentes no específicas, en los trémino s es­
tablecidos en el Anexo 3 de la norma oficial mexicana NOM-052- 
ECOL-94 y la norma oficial mexicana NOM-053-ECOL-94, no ex­
presados ni comprendidos en otra parte de los capítulos 25 a 79 , 
excepto lo comprendido en las fracciones 2524.00.02, 2619.00.99 , 
2620.19.99, 2620.30.01, 2620.40.01, 2620.40.99, 2620.50.01, 
2620.90.01, 2620.90.02, 2620.90.03, 3824.90.79, 4004.00.02, 
7309.00.03, 7310.10.01, 7310.29.01, 7802.00.01, 7902.00.01, 
7903.90.99 y 8548.10.01.  20 C  
9806.00.03  Mercíancas importadas por un organismo de certificación en can tidad 
no mayor a 3 unidades, o en el número de muestras que determine  la 
norma mexicana NMX-Z12 o, en su caso el número de muestras 
determinado por la norma mexicana correspondiente, destinadas e x­
clusivamente a obtener la certificación del cumplimiento de una  
norma oficial mexicana.  Ex. A  
9806.00.04  Equipos anticontaminantes y sus partes, cuando las empresas se  
ajusten a los lineamientos establecidos por las Secretarías de Medio 
Ambiente, Recursos Naturales y Pesca y de Comercio y Fomento 
Industrial.  Ex. A  
9806.00.05  Maquinaria, equipo, instrumentos, materiales, animales, planta s y 
demás artículos, para investigaciones o desarrollos tecnológico s 
cuando los institutos de investigación científica y tecnológica  se 
ajusten a los lineamientos establecidos por el Consejo Nacional  de 
Ciencia y Tecnología y la Secretaría de Comercio y Fomento Indu s­
trial. Ex. A  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1302  
ANEXO III  
DEFINICIÓN DEL CONCEPTO DE PRODUCTOS ORIGINARIOS Y 
PROCEDIMIENTOS DE COOPERACIÓN ADMINISTRATIVA  
(referido en el artículo 3)  
TÍTULO I  
DISPOSICIONES GENERALES  
Artículo 1  
Definiciones  
Para los efectos del presente anexo, se entenderá por:  
a) «fabricación»: todo tipo de elaboración o transformación, in cluido el ensam­
blaje u operaciones específicas;  
b) «material»: todo ingrediente, materia prima, componente o pi eza, etc., utili­
zado en la fabricación del producto;  
c) «producto»: el producto fabricado, incluso cuando esté previ sta su utilización 
posterior en otra operación de fabricación;  
d) «mercancías»: significa tanto los materiales como los produc tos; 
e) «mercancías no originarias»: significa los productos o mater iales que no se 
califican como originarios de acuerdo con este anexo;  
f) «valor en aduana»: el valor calculado de conformidad con el Acuerdo rela­
tivo a la aplicación del artículo VII del GATT de 1994 (Código de valora­
ción aduanera de la OMC);  
g) «precio franco fábrica»: el precio franco fábrica del produc to pagado al 
fabricante de México o de la Comunidad, en cuya empresa haya te nido lugar 
la última elaboración o transformación, siempre que el precio i ncluya el valor 
de todos los materiales utilizados, previa deducción de todos l os gravámenes 
interiores devueltos o reembolsados cuando se exporte el produc to obtenido;  
h) «valor de los materiales»: el valor en aduana en el momento de la importa­
ción de los materiales no originarios utilizados o, si no se co noce o no puede 
determinarse ese valor, el primer precio comprobable pagado por  los mate­
riales en México o en la Comunidad;  
i) «valor de los materiales originarios»: el valor de esos mate riales con arreglo 
a lo especificado en el inciso h) aplicado  mutatis mutandis;  
j) «capítulos» y «partidas»: los capítulos y las partidas (códi go de cuatro dí­
gitos) utilizados en la nomenclatura del sistema armonizado;  
k) «clasificado»: se refiere a la clasificación de un producto o de un material en 
una partida determinada;  
l) envío: los productos que se envían ya sea simultáneamente po r un exportador 
a un destinatario o al amparo de un documento único de transpor te que cubra 
su envío del exportador al destinatario o, en ausencia de tal d ocumento, al 
amparo de una factura única;  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1303  
m) «Partes»: los Estados Unidos Mexicanos (México) y la Comunid ad Europea 
(Comunidad);  
n) «territorios»: incluye las aguas territoriales;  
o) «sistema armonizado»: el sistema armonizado de designación y  codificación 
de mercancías en vigor, incluidas sus reglas generales y sus no tas legales de 
sección, capítulo, partida y subpartida, en la forma en que las  Partes lo hayan 
adoptado en sus respectivas leyes;  
p) «autoridad gubernamental competente»: en el caso de México, la autoridad 
designada dentro de la Secretaría de Comercio y Fomento Industr ial, o su 
sucesora.  
TÍTULO II  
DEFINICIÓN DEL CONCEPTO DE «PRODUCTOS ORIGINARIOS»  
Artículo 2  
Requisitos generales  
1. Para efectos de esta Decisión, los siguientes productos será n considerados 
como originarios de la Comunidad:  
a) productos totalmente obtenidos en la Comunidad de acuerdo co n el artículo 4;  
b) productos obtenidos en la Comunidad que incorporen materiale s que no hayan 
sido totalmente obtenidos en ella, siempre que tales materiales  hayan sido 
objeto de elaboración o transformación suficiente en la Comunid ad de 
acuerdo con el artículo 5.  
2. Para efectos de esta Decisión, los siguientes productos será n considerados 
como originarios de México:  
a) productos totalmente obtenidos en México de acuerdo con el a rtículo 4;  
b) productos obtenidos en México que incorporen materiales que no hayan sido 
totalmente obtenidos en ese país, siempre que tales materiales hayan sido 
objeto de elaboración o transformación suficiente en México de acuerdo 
con el artículo 5.  
Artículo 3  
Acumulación bilateral de origen  
1. Los materiales originarios de la Comunidad se considerarán c omo materia­
les originarios de México cuando se incorporen en un producto o btenido en 
México. No será necesario que tales materiales hayan sido objet o de elaboracio­
nes o transformaciones suficientes, siempre que hayan sido obje to de elaboracio­
nes o transformaciones que vayan más allá que las referidas en el párrafo 1 del 
artículo 6.  
2. Los materiales originarios de México se considerarán como ma teriales ori­
ginarios de la Comunidad cuando se incorporen en un producto ob tenido en la 
Comunidad. No será necesario que tales materiales hayan sido ob jeto de elabo­
raciones o transformaciones suficientes, siempre que hayan sido  objeto de ela­
boraciones o transformaciones que vayan más allá que las referi das en el párrafo 
1 del artículo 6.  
Artículo 4  
Productos totalmente obtenidos  
1. Se considerarán como totalmente obtenidos en la Comunidad o en México:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1304  
a) los productos minerales extraídos de sus suelos o del fondo de sus mares u 
océanos;  
b) los productos vegetales recolectados o cosechados en ellos;  
c) los animales vivos nacidos y criados en ellos;  
d) los productos procedentes de animales vivos criados en ellos ; 
e) los productos de la caza y de la pesca practicadas en ellos;  
f) los productos de la pesca marítima y otros productos extraíd os del mar, por 
sus barcos, fuera de las aguas territoriales de la Comunidad o de México;  
g) los productos fabricados en sus barcos fábrica a partir, exc lusivamente, de los 
productos mencionados en el inciso f);  
h) los artículos usados recolectados en ellos, aptos únicamente  para la recupera­
ción de materias primas, incluyendo neumáticos usados que sólo sirven para 
recauchutar o utilizar como desecho, siempre que estos artículo s estén bajo la 
supervisión de las autoridades aduaneras del país de importació n; 
i) los desperdicios y desechos derivados de operaciones de fabr icación realiza­
das en ellos;  
j) los productos extraídos del suelo o subsuelo marinos fuera d e sus aguas 
territoriales siempre que tengan derechos exclusivos para explo tar ese suelo, y  
k) las mercancías producidas en ellos a partir exclusivamente d e los productos 
mencionados en los incisos a) a j).  
2. Las expresiones «sus barcos» y «sus barcos fábrica» empleada s en los 
incisos f) y g) del párrafo 1 aplican solamente a los barcos y barcos fábrica:  
a) que estén matriculados o registrados en México o en un Estad o miembro de la 
Comunidad;  
b) que enarbolen pabellón de México o de un Estado miembro de l a Comunidad;  
c) que pertenezcan al menos en un 50 % a nacionales de los Esta dos miembros 
de la Comunidad o de México, o a una sociedad cuya sede princip al esté 
situada en uno de los Estados miembros de la Comunidad o en Méx ico, cuyo 
gerente o gerentes, el presidente del consejo de administración  o del consejo 
de vigilancia, y la mayoría de los miembros de tales consejos s ean nacionales 
de los Estados miembros de la Comunidad o de México y los cuale s, además, 
en el caso de sociedades colectivas o de sociedades limitadas, al menos la 
mitad del capital pertenezca a estos Estados o a México o a org anismos 
públicos o a nacionales (  1 ) de esos Estados o de México;  
d) en los cuales el capitán y los oficiales sean nacionales de Estados miembros 
de la Comunidad o de México, y  
e) en los cuales al menos 75 % de la tripulación sean nacionale s de un Estado 
miembro de la Comunidad o de México.  ▼M1 
( 1 ) A efectos de este párrafo, el término «nacionales» incluye la s sociedades.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1305  
Artículo 5  
Productos suficientemente transformados o elaborados  
1. A efectos del artículo 2, se considerará que los productos q ue no son total­
mente obtenidos han sido suficientemente elaborados o transform ados cuando 
cumplan las condiciones establecidas en el apéndice II.  
Las condiciones mencionadas anteriormente indican, para todos l os productos 
amparados por esta Decisión, la elaboración o transformación qu e se ha de llevar 
a cabo sobre los materiales no originarios utilizados en la fab ricación de esos 
productos, y se aplican únicamente en relación con tales materi ales. En conse­
cuencia, se deduce que, si un producto que ha adquirido carácte r originario al 
reunir las condiciones establecidas en el apéndice II para ese producto se utiliza 
en la fabricación de otro, no aplican las condiciones relativas  al producto en el 
que se incorpora, y no se deberán tener en cuenta los materiale s no originarios 
que se hayan podido utilizar en su fabricación.  
2. No obstante lo dispuesto en el párrafo 1, los productos que no sean total­
mente obtenidos listados en el apéndice II (a) serán considerad os suficientemente 
elaborados o transformados, para propósitos del artículo 2, cua ndo cumplan las 
condiciones establecidas en la lista del apéndice II (a).  
Las disposiciones de este párrafo aplicarán por los períodos o a los productos 
listados en el apéndice II (a).  
3. No obstante lo dispuesto en el párrafo 1, los materiales no originarios que, 
de conformidad con las condiciones establecidas en la lista, no  deberían utilizarse 
en la fabricación de un producto, podrán utilizarse siempre que : 
a) su valor total no supere el 10 % del precio franco fábrica d el producto;  
b) no se supere, por la aplicación del presente párrafo, ningun o de los porcen­
tajes indicados en la lista como valor máximo de los materiales  no originarios.  
Este párrafo no se aplicará a los productos clasificados en los  capítulos 50 a 63 
del sistema armonizado. Para esos productos se aplicará lo disp uesto en el 
apéndice I.  
4. Los párrafo 1 a 3 serán aplicados, excepto por lo dispuesto en el artículo 6.  
Artículo 6  
Operaciones de elaboración o transformación insuficiente  
1. No obstante lo dispuesto en el párrafo 2, las operaciones qu e se indican a 
continuación se considerarán elaboraciones y transformaciones i nsuficientes para 
conferir el carácter de productos originarios, ya sea que se cu mplan o no los 
requisitos del artículo 5:  
a) las manipulaciones destinadas a garantizar la conservación d e los productos 
en buen estado durante su transporte y almacenamiento (ventilac ión, tendido, 
secado, refrigeración, congelación, inmersión en agua salada, s ulfurosa o en 
otras soluciones acuosas, separación de las partes deterioradas  y operaciones 
similares);  
b) la dilución en agua o en otra sustancia que no altere materi almente las 
características del producto;  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1306  
c) las operaciones simples de desempolvado, cribado, selección,  clasificación, 
preparación de surtidos (incluso la formación de juegos de artí culos), lavado, 
pintura, descascaramiento, desgrane o cortado;  
d) i) los cambios de envase y las divisiones o agrupaciones de bultos,  
ii) el simple envasado en botellas, frascos, bolsas, estuches y  cajas o la 
colocación sobre cartulinas o tableros, etc., y cualquier otra operación 
sencilla de envasado;  
e) la colocación de marcas, etiquetas y otros signos distintivo s similares en los 
productos o en sus envases;  
f) la limpieza, inclusive la remoción de óxido, grasa y pintura  u otros recubri­
mientos;  
g) la simple mezcla de productos, sean o no de diferentes clase s, donde uno o 
más componentes de las mezclas no reúnen las condiciones establ ecidas en el 
apéndice II para considerarlos como originarios de la Comunidad  o de Mé­
xico;  
h) el simple ensamblaje de partes para formar un producto compl eto; 
i) la combinación de dos o más de las operaciones especificadas  en los incisos 
a) a h), y  
j) el sacrificio de animales.  
2. Todas las operaciones realizadas en la Comunidad o en México  sobre un 
producto determinado se considerarán conjuntamente en el moment o de determi­
nar si las elaboraciones o transformaciones efectuadas deben co nsiderarse insu­
ficientes conforme con el significado del párrafo 1.  
Artículo 7  
Unidad de calificación  
1. La unidad de calificación para la aplicación de este anexo s erá el producto 
concreto considerado como la unidad básica en el momento de det erminar su 
clasificación de acuerdo con la nomenclatura del sistema armoni zado.  
Por consiguiente, se considera que:  
a) cuando un producto compuesto por un grupo o ensamble de artí culos se 
clasifica en una sola partida del sistema armonizado, la totali dad constituye 
la unidad de calificación;  
b) cuando un envío consista de un número de productos idénticos  clasificados 
bajo la misma partida del sistema armonizado, cada producto ser á considerado 
individualmente al aplicar las disposiciones de este anexo.  
2. Cuando, con arreglo a la regla general 5 del sistema armoniz ado, los 
envases estén incluidos con el producto para su clasificación, serán incluidos 
para la determinación del origen.  
Artículo 8  
Separación contable  
1. Cuando existan costos considerables involucrados en mantener  inventarios 
separados de materiales originarios y no originarios idénticos e intercambiables, 
la autoridad gubernamental competente o las autoridades aduaner as podrán, a 
petición escrita de los interesados, autorizar el uso del métod o denominado 
«separación contable» para administrar estos inventarios.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1307  
2. Este método debe ser capaz de asegurar que, para un período de referencia 
específico, el número de productos obtenidos a ser considerados  como «origina­
rios» es el mismo que habría sido obtenido si hubiese habido se paración física de 
los inventarios.  
3. Este método será registrado y mantenido de acuerdo con los p rincipios de 
contabilidad generalmente aceptados aplicables en el territorio  de la Parte en la 
cual el producto sea fabricado.  
4. La autoridad gubernamental competente o las autoridades adua neras podrán 
conceder esta autorización, sujeta a cualquier condición que co nsideren apropia­
da. 
5. El beneficiario de esta facilidad puede emitir o solicitar p ruebas de origen, 
según sea el caso, para la cantidad de productos que puedan ser  considerados 
como originarios. A petición de la autoridad gubernamental comp etente o las 
autoridades aduaneras, los beneficiarios proporcionarán una dec laración de cómo 
han sido manejadas esas cantidades.  
6. La autoridad gubernamental competente o las autoridades adua neras vigi­
larán el uso de la autorización y podrán retirarla en cualquier  momento si el 
beneficiario hiciere uso inapropiado de ella en cualquier forma  o si no cumpliere 
con cualquiera de las otras condiciones establecidas en este an exo. 
Artículo 9  
Accesorios, piezas de repuesto y herramientas  
Los accesorios, piezas de repuesto y herramientas que se expida n con un mate­
rial, máquina, aparato o vehículo y sean parte de su equipo nor mal, y cuyo precio 
esté incluido en el precio de aquéllos, o no se facture por sep arado, se conside­
rarán parte integrante del material, máquina, aparato o vehícul o correspondiente.  
Artículo 10  
Surtidos  
Los surtidos, según se definen en la regla general 3 del sistem a armonizado, se 
considerarán como originarios cuando todos los productos que en tren en su 
composición sean originarios. Sin embargo, un surtido compuesto  de productos 
originarios y no originarios se considerará como originario en su conjunto siem­
pre que el valor de los productos no originarios no exceda del 15 % del precio 
franco fábrica del surtido.  
Artículo 11  
Elementos neutros  
Para determinar si un producto es originario, no será necesario  establecer el 
origen de los siguientes elementos que pudieran haberse utiliza do en su fabrica­
ción:  
a) la energía y el combustible;  
b) las instalaciones y el equipo, incluidas las mercancías que se utilicen en el 
mantenimiento de los mismos;  
c) las máquinas, las herramientas, los troqueles y moldes, y  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1308  
d) cualquier otra mercancía que no esté incorporada ni se tenga  previsto que se 
incorpore en la composición final del producto.  
TÍTULO III  
CONDICIONES DE TERRITORIALIDAD  
Artículo 12  
Principio de territorialidad  
1. Las condiciones enunciadas en el título II relativas a la ad quisición del 
carácter originario deberán cumplirse sin interrupción en Méxic o o en la Comu­
nidad.  
2. En el caso de que las mercancías originarias exportadas de M éxico o de la 
Comunidad a otro país sean devueltas, deberán considerarse no o riginarias, a 
menos que pueda demostrarse, a satisfacción de las autoridades aduaneras, que:  
a) las mercancías devueltas son las mismas que fueron exportada s, y 
b) no han sufrido más operaciones de las necesarias para su con servación en 
buenas condiciones mientras se encontraban en ese país, o al ex portarlas.  
Artículo 13  
Transporte directo  
1. El trato preferencial dispuesto en esta Decisión se aplicará  exclusivamente a 
los productos que satisfagan los requisitos del presente anexo y que sean trans­
portados directamente entre el territorio de la Comunidad y el de México. No 
obstante, los productos que constituyan un único envío podrán s er transportados 
en tránsito por otros territorios con transbordo o depósito tem poral en ellos, si 
fuera necesario, siempre que los productos hayan permanecido ba jo la vigilancia 
de las autoridades aduaneras del país de tránsito o de depósito  y que no hayan 
sido sometidos a operaciones distintas a las de descarga, carga  o cualquier otra 
destinada a mantenerlos en buen estado.  
2. El cumplimiento de las condiciones contempladas en el párraf o 1 se podrá 
acreditar mediante la presentación a las autoridades aduaneras del país de impor­
tación de:  
a) un documento único de transporte al amparo del cual se haya efectuado el 
transporte desde el país de exportación a través del país de tr ánsito; o  
b) un certificado expedido por las autoridades aduaneras del pa ís de tránsito que 
contenga:  
i) una descripción exacta de los productos,  
ii) la fecha de descarga y carga de las mercancías y, cuando co rresponda, los 
nombres de los barcos u otros medios de transporte utilizados, y 
iii) la certificación de las condiciones en las que permanecier on las mercan­
cías en el país de tránsito, o  
c) en ausencia de ello, cualesquier documentos de prueba.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1309  
TÍTULO IV  
REINTEGRO O EXENCIÓN  
Artículo 14  
Prohibición de devolución o exención de los aranceles de importación  
1. Los materiales no originarios utilizados en la fabricación d e productos 
originarios de la Comunidad o de México en el sentido del prese nte anexo, 
para los cuales se haya expedido o elaborado una prueba de orig en de confor­
midad con lo dispuesto en el título V, no se beneficiarán en la  Comunidad o en 
México de la devolución o la exención de los aranceles de impor tación.  
2. Para propósitos de este artículo, el término «aranceles de i mportación» 
incluye los aranceles aduaneros, tal y como se definen en el pá rrafo 8 del ar­
tículo 3 de la Decisión, cuotas antidumping y cuotas compensato rias aplicadas de 
conformidad con el artículo 14 de la Decisión.  
3. La prohibición del párrafo 1 se aplica a todas las disposici ones relativas a la 
devolución, la condonación o la falta de pago parcial o total d e los aranceles de 
importación aplicables en la Comunidad o en México a los materi ales utilizados 
en la fabricación, si esta devolución, condonación o falta de p ago se aplica, 
expresa o efectivamente, cuando los productos obtenidos a parti r de esos mate­
riales sean exportados y no cuando sean destinados al consumo n acional (  1 ). 
4. El exportador de productos amparados por una prueba de orige n deberá 
estar preparado para presentar en cualquier momento, a petición  de las autorida­
des aduaneras, todos los documentos apropiados que demuestren q ue no se ha 
obtenido ninguna devolución o reintegro respecto de los materia les no originarios 
utilizados en la fabricación de los productos de que se trate, y que se han pagado 
efectivamente todos los aranceles de importación aplicables a e sos materiales.  
5. Lo dispuesto en los párrafos 1 a 3 se aplicará también a los  envases, en el 
sentido de lo dispuesto en el párrafo 2 del artículo 7, accesor ios, piezas de 
repuesto y herramientas, en el sentido de lo dispuesto en el ar tículo 9, y surtidos, 
en el sentido de lo dispuesto en el artículo 10, cuando estos a rtículos no sean 
originarios.  
6. Lo dispuesto en los párrafos 1 a 4 se aplicará únicamente a los productos 
exportados que se beneficien de cualquier trato arancelario pre ferencial en la otra 
Parte. Mas aún, no serán obstáculo para la aplicación de un sis tema de restitu­
ciones a la exportación para los productos agrícolas.  
7. Este artículo se aplicará a partir del 1 de enero de 2003.  
TÍTULO V  
PRUEBA DE ORIGEN  
Artículo 15  
Requisitos generales  
1. Los productos originarios de la Comunidad, para su importaci ón en Méxi­
co, y los productos originarios de México, para su importación en la Comunidad, 
se beneficiarán de esta Decisión previa presentación de:  
a) un certificado de circulación EUR.1, cuyo modelo figura en e l apéndice III, o  ▼M1 
( 1 ) Las Partes acuerdan que el pago de los aranceles de importaci ón puede ser diferido hasta 
después que el producto final es exportado, de manera tal que e l destino final del 
producto pueda ser conocido por las autoridades.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1310  
b) en los casos contemplados en el apartado 1 del artículo 20, una declaración, 
cuyo texto figura en el apéndice IV, dada por el exportador en una factura, 
una orden de entrega o cualquier otro documento comercial que d escriba los 
productos de que se trate con el suficiente detalle como para q ue puedan ser 
identificados (en lo sucesivo denominada «declaración en factur a»). 
2. No obstante lo dispuesto en el apartado 1, los productos ori ginarios en el 
sentido de este anexo, en los casos especificados en el artícul o 25, se beneficia­
rán de esta Decisión sin que sea necesario presentar cualquiera  de los documen­
tos antes citados.  
Artículo 16  
Procedimiento de expedición de certificados de circulación EUR.1  
1. Las autoridades aduaneras o la autoridad gubernamental compe tente del 
país de exportación expedirán un certificado de circulación EUR .1 a petición 
escrita del exportador o, bajo su responsabilidad, de su repres entante autorizado.  
2. A tal efecto, el exportador o su representante autorizado ll enarán tanto el 
certificado de circulación EUR.1 como el formulario de solicitu d, cuyos modelos 
figuran en el apéndice III. Esos formularios se llenarán en uno  de los idiomas en 
los que se ha redactado la Decisión y de conformidad con las di sposiciones de la 
legislación del país de exportación. Si se llenan a mano, se ha rán con tinta y en 
caracteres de imprenta. La descripción de los productos deberá figurar en la 
casilla reservada a tal efecto, sin dejar líneas en blanco. En caso de que no se 
llene por completo la casilla, se deberá trazar una línea horiz ontal debajo de la 
última línea de la descripción y una línea cruzada en el espaci o que quede en 
blanco.  
3. El exportador que solicite la expedición de un certificado d e circulación 
EUR.1 estará preparado para presentar en cualquier momento, a p etición de las 
autoridades aduaneras o de la autoridad gubernamental competent e del país de 
exportación en el que se expida el certificado de circulación E UR.1, toda la 
documentación apropiada que demuestre el carácter originario de  los productos 
de que se trate, y que se satisfacen todos los demás requisitos  del presente anexo.  
4. El certificado de circulación EUR.1 será expedido por las au toridades 
aduaneras o por la autoridad gubernamental competente cuando lo s productos 
de que se trate puedan ser considerados productos originarios d e la Comunidad o 
de México, y cumplan los demás requisitos del presente anexo.  
5. Las autoridades aduaneras o la autoridad gubernamental compe tente que 
expidan los certificados deberán adoptar todas las medidas nece sarias para veri­
ficar el carácter originario de los productos y el cumplimiento  de los demás 
requisitos del presente anexo. A tal efecto, estarán facultadas  para solicitar cual­
quier prueba o llevar a cabo inspecciones de la contabilidad de  los exportadores o 
cualquier otra comprobación que se considere necesaria. Las aut oridades adua­
neras o la autoridad gubernamental competente que expidan el ce rtificado tam­
bién garantizarán que se llenen debidamente los formularios men cionados en el 
párrafo 2. En particular, comprobarán si el espacio reservado p ara la descripción 
de los productos ha sido llenado de tal forma que excluye toda posibilidad de 
adiciones fraudulentas.  
6. La fecha de expedición del certificado de circulación EUR.1 se indicará en 
la casilla 11 del certificado.  
7. La autoridad aduanera o la autoridad gubernamental competent e que expi­
dan un certificado de circulación EUR.1 lo pondrán a disposició n del exportador 
tan pronto como la exportación real haya sido efectuada o asegu rada. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1311  
Artículo 17  
Expedición posterior de certificados de circulación EUR.1  
1. Sin perjuicio de lo dispuesto en el párrafo 7 del artículo 1 6, con carácter 
excepcional se podrá expedir un certificado de circulación EUR. 1 después de la 
exportación de los productos a los que se refieren si:  
a) no se expidieron en el momento de la exportación por errores  u omisiones 
involuntarias o por circunstancias especiales, o  
b) se demuestra a satisfacción de las autoridades aduaneras o d e la autoridad 
gubernamental competente que se expidió un certificado de circu lación EUR.1 
que no fue aceptado a la importación por motivos técnicos.  
2. Para efectos de la aplicación del párrafo 1, el exportador d eberá indicar en 
su solicitud el lugar y la fecha de exportación de los producto s a los que se 
refiere el certificado EUR.1 y las razones de su solicitud.  
3. Las autoridades aduaneras o la autoridad gubernamental compe tente podrán 
expedir un certificado de circulación EUR.1 con posterioridad a  la exportación 
solamente después de haber comprobado que la información propor cionada en la 
solicitud del exportador coincide con la que figura en el exped iente correspon­
diente, y será aceptada por las autoridades aduaneras del país de importación, de 
acuerdo con la legislación de la Parte respectiva, tal y como s e establece en el 
apéndice V.  
▼M5 
4. Los certificados de circulación EUR.1 expedidos con posterio ridad a la 
exportación deberán ir acompañados de una de las siguientes fra ses: 
BG “ИЗДАДЕН ВПОСЛЕДСТВИЕ”  
ES “EXPEDIDO A POSTERIORI”  
CS “VYSTAVENO DODATEČNE”  
DA “UDSTEDT EFTERFØLGENDE”  
DE “NACHTRÄGLICH AUSGESTELLT”  
ET “TAGANTJÄRELE VÄLJA ANTUD”  
EL “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”  
EN “ISSUED RETROSPECTIVELY”  
FR “DÉLIVRÉ A POSTERIORI”  
HR “NAKNADNO IZDANO”  
IT “RILASCIATO A POSTERIORI”  
LV “IZSNIEGTS RETROSPEKTĪVI”  
LT “RETROSPEKTYVUSIS IŠDAVIMAS”  
HU “KIADVA VISSZAMENŐLEGES HATÁLLYAL”  
MT “MAHRUG RETROSPETTIVAMENT”  
NL “AFGEGEVEN A POSTERIORI”  
PL “WYSTAWIONE RETROSPEKTYWNIE”  
PT “EMITIDO A POSTERIORI”  
RO “EMIS A POSTERIORI”  
SK “VYDANÉ DODATOČNE”  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1312  
SL “IZDANO NAKNADNO”  
FI “ANNETTU JÄLKIKÄTEEN”  
SV “UTFÄRDAT I EFTERHAND”  
▼M1 
5. La mención a que se refiere el párrafo 4 se insertará en la casilla «Obser­
vaciones» del certificado de circulación EUR.1.  
Artículo 18  
Expedición de duplicados de los certificados de circulación EUR.1  
1. En caso de robo, pérdida o destrucción de un certificado de circulación 
EUR.1, el exportador podrá solicitar un duplicado a las autorid ades aduaneras o a 
la autoridad gubernamental competente que lo hayan expedido. El  duplicado se 
extenderá sobre la base de los documentos de exportación que ob ren en su poder.  
▼M5 
2. El duplicado emitido de conformidad con el apartado 1 deberá  llevar una de 
las menciones siguientes:  
BG “ДУБЛИКАТ”  
ES “DUPLICADO”  
CS “DUPLIKÁT”  
DA “DUPLIKAT”  
DE “DUPLIKAT”  
ET “DUPLIKAAT”  
EL “ΑΝΤΙΓΡΑΦΟ”  
EN “DUPLICATE”  
FR “DUPLICATA”  
HR “DUPLIKAT”  
IT “DUPLICATO”  
LV “DUBLIKĀTS”  
LT “DUBLIKATAS”  
HU “MÁSODLAT”  
MT “DUPLIKAT”  
NL “DUPLICAAT”  
PL “DUPLIKAT”  
PT “SEGUNDA VIA”  
RO “DUPLICAT”  
SK “DUPLIKÁT”  
SL “DVOJNIK”  
FI “KAKSOISKAPPALE”  
SV “DUPLIKAT”  
▼M1 
3. La indicación a que se refiere el párrafo 2 se insertará en la casilla «Ob­
servaciones» del duplicado del certificado de circulación EUR.1 . 
4. El duplicado, en el que deberá figurar la fecha de expedició n del certificado 
de circulación EUR.1 original, será válido a partir de esa fech a. ▼M5
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1313  
Artículo 19  
Expedición de certificados de circulación EUR.1 sobre la base de una prueba 
de origen expedida o elaborada previamente  
1. Será posible en cualquier momento sustituir uno o más certif icados de 
circulación EUR.1 por uno o más certificados distintos, con la condición de 
que esta sustitución sea efectuada por la aduana o la autoridad  gubernamental 
competente encargada del control de las mercancías.  
2. Se considerará que el certificado sustituto constituye un ce rtificado defini­
tivo de circulación EUR.1 para los efectos de la aplicación del  presente anexo, 
incluidas las disposiciones de este artículo.  
3. El certificado sustituto se expedirá sobre la base de una so licitud escrita por 
parte del reexportador, después de que las autoridades respecti vas hayan verifi­
cado los datos contenidos en la solicitud.  
Artículo 20  
Condiciones para extender una declaración en factura  
1. La declaración en factura contemplada en el inciso b) del pá rrafo 1 del 
artículo 15 podrá extenderla:  
a) un exportador autorizado según se define en el artículo 21, o 
b) cualquier exportador para cualquier envío constituido por un o o varios bultos 
que contengan productos originarios cuyo valor total no supere 6 000 euros.  
2. Podrá extenderse una declaración en factura si los productos  de que se trata 
se califican como productos originarios de México o de la Comun idad y cumplen 
las demás condiciones previstas en el presente anexo.  
3. El exportador que extienda una declaración en factura deberá  estar prepa­
rado para presentar en todo momento, a petición de las autorida des aduaneras o 
de la autoridad gubernamental competente del país de exportació n, todos los 
documentos apropiados que demuestren el carácter originario de los productos 
de que se trate y que se cumplen las demás condiciones prevista s en el presente 
anexo.  
4. El exportador extenderá la declaración en factura escribiend o a máquina, 
estampando o imprimiendo sobre la factura, la orden de entrega o cualquier otro 
documento comercial la declaración cuyo texto figura en el apén dice IV, utili­
zando una de las versiones lingüísticas de dicho apéndice, de c onformidad con lo 
dispuesto en la legislación del país de exportación. Si la decl aración se extiende a 
mano, se escribirá con tinta y en caracteres de imprenta.  
5. Las declaraciones en factura llevarán la firma original manu scrita del ex­
portador. Sin embargo, un exportador autorizado según se define  en el artículo 21 
no tendrá la obligación de firmar las declaraciones, a condició n de que presente a 
las autoridades aduaneras o a la autoridad gubernamental compet ente del país de 
exportación un compromiso por escrito de que acepta la completa  responsabili­
dad de aquellas declaraciones en factura que le identifiquen co mo si las hubiera 
firmado a mano.  
6. El exportador podrá extender la declaración en factura cuand o se exporten 
los productos a los que se refiera, o tras su exportación, siem pre que se presente a 
la autoridad aduanera del país de importación no más allá del p eríodo establecido 
en la legislación de cada Parte, tal como está determinado en e l apéndice V.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1314  
Artículo 21  
Exportador autorizado  
1. Las autoridades aduaneras o la autoridad gubernamental compe tente del 
país de exportación podrán autorizar a todo exportador que efec túe exportaciones 
frecuentes de productos al amparo de esta Decisión a extender d eclaraciones en 
factura independientemente del valor de los productos de que se  trate. Los 
exportadores que soliciten estas autorizaciones deberán ofrecer , a satisfacción 
de las autoridades aduaneras o de la autoridad gubernamental co mpetente, todas 
las garantías necesarias para verificar el carácter originario de los productos, así 
como el cumplimiento de las demás condiciones del presente anex o. 
2. Las autoridades aduaneras o la autoridad gubernamental compe tente podrán 
subordinar la concesión del carácter de exportador autorizado a  las condiciones 
que consideren apropiadas.  
3. Las autoridades aduaneras o la autoridad gubernamental compe tente otor­
garán al exportador autorizado un número de autorización, el cu al aparecerá en la 
declaración en factura.  
4. Las autoridades aduaneras o la autoridad gubernamental compe tente contro­
larán el uso de la autorización que haga el exportador autoriza do. 
5. Las autoridades aduaneras o la autoridad gubernamental compe tente podrán 
revocar la autorización en todo momento. Deberán hacerlo cuando  el exportador 
autorizado no ofrezca ya las garantías contempladas en el párra fo 1, no cumpla 
las condiciones contempladas en el párrafo 2 o haga uso indebid o de la autori­
zación.  
Artículo 22  
Validez de la prueba de origen  
1. Las pruebas de origen tendrán una validez de diez meses a pa rtir de la fecha de 
expedición en el país de exportación y deberán enviarse en el p lazo mencionado a 
las autoridades aduaneras del país de importación.  
2. Las pruebas de origen que se presenten a las autoridades adu aneras del país 
de importación después de transcurrido el plazo de presentación  fijado en el 
párrafo 1 podrán ser admitidas para los efectos de la aplicació n del régimen 
preferencial cuando la inobservancia del plazo se deba a circun stancias excep­
cionales.  
3. En otros casos de presentación tardía, las autoridades aduan eras del país de 
importación podrán admitir las pruebas de origen cuando los pro ductos hayan 
sido presentados antes de la expiración de ese plazo.  
Artículo 23  
Presentación de la prueba de origen  
Las pruebas de origen se presentarán a las autoridades aduanera s del país de 
importación de acuerdo con los procedimientos establecidos en e l mismo. Tales 
autoridades podrán exigir una traducción de la prueba de origen  y podrán exigir 
que la declaración de importación vaya acompañada de una declar ación del 
importador en la que haga constar que los productos cumplen las  condiciones 
requeridas para la aplicación de este anexo.  
Artículo 24  
Importación fraccionada  
Cuando, a instancia del importador y en las condiciones estable cidas por las 
autoridades aduaneras del país de importación, se importen frac cionadamente 
productos desensamblados o sin ensamblar con arreglo a lo dispu esto en la regla 
general 2 (a) del sistema armonizado, clasificados en las secci ones XVI y XVII o 
en las partidas 7308 y 9406del sistema armonizado, se deberá pr esentar una sola 
prueba de origen para tales productos a las autoridades aduaner as en el momento 
de la importación del primer envío parcial.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1315  
Artículo 25  
Exenciones de la prueba de origen  
1. Los productos enviados a particulares por otros particulares  en paquetes 
pequeños o que formen parte del equipaje personal de los viajer os serán admi­
tidos como productos originarios sin que sea necesario presenta r una prueba de 
origen, siempre que esos productos no se importen con carácter comercial, se 
haya declarado que cumplen las condiciones exigidas para la apl icación del 
presente anexo y no exista ninguna duda acerca de la veracidad de dicha de­
claración. En el caso de los productos enviados por correo, est a declaración 
podrá realizarse en la declaración aduanera CN22/CN23 o en una hoja de papel 
anexa a este documento.  
2. Las importaciones ocasionales y que consistan exclusivamente  en productos 
para el uso personal de sus destinatarios o de los viajeros o s us familias no se 
considerarán importaciones de carácter comercial si, por su nat uraleza y cantidad, 
resulta evidente que no se piensa dar una finalidad comercial a  estos productos.  
3. Además, el valor total de estos productos no podrá ser super ior a 500 euros 
cuando se trate de paquetes pequeños, o a 1 200 euros, si se tr ata de productos 
que formen parte del equipaje personal de viajeros.  
Artículo 26  
Documentos justificativos  
Los documentos a que se hace referencia en el párrafo 3 del art ículo 16 y en el 
párrafo 3 del artículo 20, que sirven como justificación de que  los productos 
amparados por un certificado EUR.1 o una declaración en factura  pueden con­
siderarse como productos originarios de la Comunidad o de Méxic o y satisfacen 
las demás condiciones del presente anexo, pueden consistir,  inter alia , en: 
a) una prueba directa de las operaciones efectuadas por el expo rtador o el 
proveedor para obtener las mercancías de que se trate, contenid a, por ejemplo, 
en sus cuentas o en su contabilidad interna;  
b) documentos que prueben el carácter originario de los materia les utilizados, 
expedidos o extendidos en México o en la Comunidad, donde estos  docu­
mentos se utilizan, según lo establezca su legislación interna;  
c) documentos que justifiquen la elaboración o la transformació n de los mate­
riales en México o en la Comunidad, expedidos o extendidos en M éxico o en 
la Comunidad, donde estos documentos se utilizan, según lo esta blezca su 
legislación interna, o  
d) certificados de circulación EUR.1 o declaraciones en factura  que justifiquen el 
carácter originario de los materiales utilizados, expedidos o e xtendidos en 
México o en la Comunidad de conformidad con el presente anexo.  
Artículo 27  
Conservación de la prueba de origen y los documentos justificativos  
1. El exportador que solicite la expedición de un certificado d e circulación 
EUR.1 conservará durante tres años, como mínimo, los documentos  contempla­
dos en el párrafo 3 del artículo 16.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1316  
2. El exportador que extienda una declaración en factura conser vará durante 
tres años, como mínimo, la copia de la mencionada declaración e n factura, así 
como los documentos contemplados en el párrafo 3 del artículo 2 0. 
3. Las autoridades aduaneras o la autoridad gubernamental compe tente del 
país de exportación que expidan un certificado de circulación E UR.1 conservarán 
durante tres años, como mínimo, el formulario de solicitud cont emplado en el 
párrafo 2 del artículo 16.  
4. Las autoridades aduaneras del país de importación conservará n durante tres 
años, como mínimo, los certificados de circulación de mercancía s EUR.1 y las 
declaraciones en factura que les hayan presentado.  
Artículo 28  
Discordancias y errores de forma  
1. La existencia de discordancias menores entre las declaracion es hechas en la 
prueba de origen y las realizadas en los documentos presentados  en la aduana 
con objeto de dar cumplimiento a las formalidades necesarias pa ra la importación 
de los productos no resultarán  ipso facto  en la invalidez de la prueba de origen, 
si se comprueba debidamente que este último corresponde a los p roductos pre­
sentados.  
2. Los errores de forma evidentes, tales como errores de mecano grafía en una 
prueba de origen, no serán causa suficiente para que sea rechaz ado este docu­
mento, si no se trata de errores que puedan generar dudas sobre  la exactitud de 
las declaraciones realizadas en el mismo.  
Artículo 29  
Importes expresados en euros  
1. Los importes en moneda nacional del país de exportación equi valentes a los 
importes expresados en euros en este anexo serán fijados por el  país de expor­
tación y comunicados a los países de importación a través de la  Comisión 
Europea.  
2. Cuando estos importes sean superiores a los importes corresp ondientes 
establecidos por el país de importación, este último los acepta rá si los productos 
están facturados en la moneda del país de exportación. Si los p roductos están 
facturados en la moneda de otro Estado miembro de la Comunidad o de México, 
el país de importación reconocerá el importe notificado por el país de que se 
trate.  
3. Los importes que se habrán de utilizar en una moneda naciona l determinada 
serán los equivalentes en esa moneda nacional de los importes e xpresados en 
euros el primer día hábil de junio de 2000.  
4. Los importes expresados en euros en este anexo y sus equival entes en las 
monedas nacionales de los Estados miembros de la Comunidad y de  México 
serán revisados por el Comité conjunto a petición de México o d e la Comunidad. 
En el curso de esta revisión, el Comité conjunto garantizará qu e no se disminu­
yan los importes que se han de utilizar en cualquiera de las mo nedas nacionales 
y, además, considerará la conveniencia de preservar los efectos  de los límites de 
que se trate en términos reales. A tal efecto, podrá tomar la d eterminación de 
modificar los importes expresados en euros en este anexo.  
TÍTULO VI  
DISPOSICIONES DE COOPERACIÓN ADMINISTRATIVA  
Artículo 30  
Asistencia mutua  
1. Las autoridades aduaneras de México y de los Estados miembro s de la 
Comunidad o la autoridad gubernamental competente de México se comunicarán 
mutuamente a través de la Comisión Europea los modelos de sello s utilizados 
para la expedición de los certificados de circulación EUR.1, as í como las direc­
ciones de las autoridades aduaneras o de la autoridad gubername ntal competente 
responsables de la verificación de estos certificados así como de las declaraciones 
en factura.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1317  
2. Para garantizar la correcta aplicación del presente anexo, M éxico y la 
Comunidad se prestarán asistencia mutua, a través de sus respec tivas adminis­
traciones, para verificar la autenticidad de los certificados d e circulación EUR.1 o 
las declaraciones en factura y la exactitud de la información r ecogida en dichos 
documentos.  
Artículo 31  
Verificación de las pruebas de origen  
1. La verificación de las pruebas de origen se efectuará al aza r o cuando las 
autoridades aduaneras del país de importación tengan dudas razo nables de la 
autenticidad de dichos documentos, del carácter originario de l os productos de 
que se trate o de la observancia de los demás requisitos del pr esente anexo.  
2. A efectos de la aplicación de las disposiciones del párrafo 1, las autoridades 
aduaneras del país de importación devolverán el certificado de circulación EUR.1 
y la factura, si se ha presentado, la declaración en factura, o  una copia de estos 
documentos, a las autoridades aduaneras o a la autoridad gubern amental compe­
tente del país de exportación, e indicarán, en su caso, los mot ivos que justifican 
una investigación. Todos los documentos y la información obteni da que sugieran 
que los datos recogidos en la prueba de origen son incorrectos acompañarán a la 
solicitud de verificación.  
3. Las autoridades aduaneras o la autoridad gubernamental compe tente del 
país de exportación serán las encargadas de llevar a cabo la ve rificación. A tal 
efecto, estarán facultadas para exigir cualquier tipo de prueba  e inspeccionar la 
contabilidad del exportador o llevar a cabo cualquier otra comp robación que se 
considere necesaria.  
4. Si las autoridades aduaneras deciden suspender el trato pref erencial a los 
productos que corresponda en espera de los resultados de la ver ificación, se 
ofrecerá al importador la liberación de las mercancías condicio nado a cualesquier 
medidas precautorias que consideren necesarias.  
5. Se informará lo antes posible de los resultados de la verifi cación a las 
autoridades aduaneras que la hayan solicitado. Estos resultados  deberán indicar 
con claridad si los documentos son auténticos y si los producto s en cuestión 
pueden ser considerados como originarios de México o de la Comu nidad y 
reúnen los demás requisitos del presente anexo.  
6. Si, en caso de dudas razonables, no se recibe una respuesta en el plazo de 
diez meses a partir de la fecha de solicitud de verificación o si la respuesta no 
contiene información suficiente para determinar la autenticidad  del documento de 
que se trate o el origen real de los productos, las autoridades  aduaneras solici­
tantes podrán negar, salvo en circunstancias excepcionales, tod o beneficio del 
régimen preferencial.  
Artículo 32  
Solución de controversias  
1. En caso de que se produzcan controversias en relación con lo s procedi­
mientos de verificación del artículo 31 que no puedan resolvers e entre las auto­
ridades aduaneras que soliciten una verificación y las autorida des aduaneras o la 
autoridad gubernamental competente encargadas de llevarla a cab o esta verifica­
ción, o cuando se planteen interrogantes en relación con la int erpretación del 
presente anexo, se deberá recurrir al Comité especial de cooper ación aduanera y 
de reglas de origen.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1318  
2. Las controversias entre el importador y las autoridades adua neras del país 
de importación se resolverán con arreglo a la legislación de es e país.  
Artículo 33  
Confidencialidad  
Toda la información que sea de naturaleza confidencial o la que  sea proporcio­
nada en forma confidencial será protegida, de acuerdo a la legi slación de cada 
Parte, por la obligación del secreto profesional. No será revel ada por las autori­
dades aduaneras o por la autoridad gubernamental competente sin  el permiso 
expreso de la persona o la autoridad que la proporciona. Se per mitirá comunicar 
la información si las autoridades aduaneras o la autoridad gube rnamental com­
petente pueden ser obligadas o autorizadas a hacerlo en cumplim iento de los 
requerimientos en vigor, particularmente con respecto a la prot ección de datos o 
con relación a procedimientos legales.  
Artículo 34  
Sanciones  
Se impondrán sanciones a toda persona que redacte o haga redact ar un docu­
mento que contenga información incorrecta con objeto de consegu ir que los 
productos se beneficien de un trato arancelario preferencial.  
Artículo 35  
Zonas francas  
1. México y la Comunidad tomarán todas las medidas necesarias p ara asegu­
rarse de que los productos con los que se comercie al amparo de  una prueba de 
origen y que permanezcan durante su transporte en una zona fran ca situada en su 
territorio no sean sustituidos por otras mercancías ni sean obj eto de más mani­
pulaciones que las operaciones normales encaminadas a prevenir su deterioro.  
2. Mediante una exención de las disposiciones del párrafo 1, cu ando productos 
originarios de México o de la Comunidad importados en una zona franca al 
amparo de una prueba de origen sean objeto de tratamiento o tra nsformación, 
las autoridades correspondientes expedirán un nuevo certificado  EUR.1 a petición 
del exportador, si el tratamiento o la transformación de que se  trate está en 
conformidad con las disposiciones del presente anexo.  
TÍTULO VII  
CEUTA Y MELILLA  
Artículo 36  
Aplicación del anexo  
1. El término «Comunidad» utilizado en el artículo 2 no incluye  a Ceuta y 
Melilla.  
2. Los productos originarios de México, cuando sean importados en Ceuta y 
Melilla, disfrutarán en todos aspectos del mismo régimen aduane ro que es apli­
cado a los productos originarios del territorio aduanero de la Comunidad con­
forme al Protocolo 2 del Acta de adhesión del Reino de España y  de la República 
Portuguesa a las Comunidades Europeas. México otorgará a las im portaciones de 
productos amparados por la Decisión originarios de Ceuta y Meli lla el mismo 
régimen aduanero que se aplica a las productos importados origi narios de la 
Comunidad.  ▼M1
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3. El presente anexo se aplicará  mutatis mutandis  a los productos originarios 
de Ceuta y Melilla, sujeto a las condiciones especiales estable cidas en el ar­
tículo 37.  
Artículo 37  
Condiciones especiales  
1. Siempre que hayan sido transportados directamente de conform idad con lo 
dispuesto en el artículo 13, serán considerados como:  
1) productos originarios de Ceuta y Melilla:  
a) los productos totalmente obtenidos en Ceuta y Melilla;  
b) los productos obtenidos en Ceuta y Melilla en cuya fabricaci ón se hayan 
utilizado productos distintos de los mencionados en el inciso a ), siempre 
que: 
i) estos productos hayan sido suficientemente elaborados o tran sformados 
conforme al artículo 5, o  
ii) estos productos sean originarios de México o de la Comunida d, de 
acuerdo con el presente anexo, a condición de que hayan sido ob jeto 
de elaboraciones o transformaciones que vayan más allá de las e labo­
raciones o transformaciones insuficientes contempladas en el pá rrafo 1 
del artículo 6;  
2) productos originarios de México:  
a) los productos totalmente obtenidos en México;  
b) los productos obtenidos en México en cuya fabricación se hay an utilizado 
productos distintos de los mencionados en el inciso a), siempre  que:  
i) estos productos hayan sido suficientemente elaborados o tran sformados 
en el sentido del artículo 5, o  
ii) estos productos sean originarios de Ceuta y Melilla o de la  Comunidad, 
de acuerdo con el presente anexo, a condición de que hayan sido  objeto 
de elaboraciones o transformaciones que vayan más allá de las e labo­
raciones o transformaciones insuficientes contempladas en el pá rrafo 1 
del artículo 6.  
2. Ceuta y Melilla serán consideradas un solo territorio.  
3. El exportador o su representante autorizado consignarán «Méx ico» y 
«Ceuta y Melilla» en la casilla 2 de los certificados de circul ación EUR.1 o 
en las declaraciones en factura. Además, en el caso de los prod uctos originarios 
de Ceuta y Melilla, su carácter originario deberá indicarse en la casilla 4 de los 
certificados EUR.1 o en las declaraciones en factura.  
4. Las autoridades aduaneras españolas serán responsables de la  aplicación del 
presente anexo en Ceuta y Melilla.  
TÍTULO VIII  
DISPOSICIONES FINALES  
Artículo 38  
Modificaciones al anexo  
El Comité conjunto podrá decidir modificar las disposiciones de  este anexo.  ▼M1
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Artículo 39  
Notas explicativas  
1. Las Partes acordarán unas «Notas explicativas» con relación a la interpre­
tación, aplicación y administración de este anexo en el Comité especial de coo­
peración aduanera y reglas de origen.  
2. Las Partes implementarán simultáneamente las notas explicati vas acordadas, 
de conformidad con sus respectivos procedimientos.  
Artículo 40  
Mercancías en tránsito o depósito  
Las disposiciones de esta Decisión podrán ser aplicadas a las m ercancías que 
cumplan con las disposiciones de este anexo y que, a la fecha d e entrada en vigor 
de esta Decisión, se encuentren en tránsito o dentro de la Comu nidad o de 
México o almacenadas temporalmente en depósito fiscal o zonas f rancas, sujeto 
a la presentación a las autoridades aduaneras del país de impor tación, dentro de 
los cuatro meses siguientes a esta fecha, de un certificado EUR .1 expedido con 
posterioridad por las autoridades aduaneras o la autoridad gube rnamental com­
petente del país de exportación, junto con los documentos que d emuestren que 
las mercancías han sido transportadas directamente.  ▼M1
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Apéndice I  
NOTAS INTRODUCTORIAS A LA LISTA DE LOS APÉNDICES II 
Y II (A)  
Nota 1  
La lista establece las condiciones que deben cumplir todos los productos para 
considerarse que han sufrido una fabricación o transformación s uficiente en el 
sentido del artículo 5 del anexo III.  
Nota 2  
2.1. Las dos primeras columnas de la lista describen el product o obtenido. La 
primera columna indica el número de la partida o del capítulo u tilizado en el 
sistema armonizado, y la segunda, la descripción de las mercanc ías que 
figuran en dicha partida o capítulo de este sistema. Para cada una de las 
inscripciones que figuran en estas dos primeras columnas, se ex pone una 
norma en las columnas 3 o 4. Cuando, en algunos casos, el númer o de la 
primera columna vaya precedida de la mención «ex», ello signifi ca que la 
norma que figura en las columnas 3 o 4 sólo se aplicará a la pa rte de la 
partida descrita en la columna 2.  
2.2. Cuando se agrupen varias partidas o se mencione un capítul o en la columna 
1, y se describan en consecuencia en términos generales los pro ductos que 
figuran en la columna 2, la norma correspondiente enunciada en las colum­
nas 3 o 4 se aplicará a todos los productos que, en el marco de l sistema 
armonizado, estén clasificados en las diferentes partidas del c apítulo corres­
pondiente o en las partidas agrupadas en la columna 1.  
2.3. Cuando en la lista haya diferentes normas aplicables a dif erentes productos 
de una misma partida, cada guión incluirá la descripción de la parte de la 
partida a la que se aplicarán las normas correspondientes de la s columnas 3 
o 4. 
2.4. Cuando para una inscripción en las primeras dos columnas s e establezca una 
norma en las columnas 3 y 4, el exportador podrá optar por apli car la norma 
establecida en la columna 3 o la de la columna 4. Si en la colu mna 4 no 
aparece ninguna norma de origen, deberá aplicarse la norma de l a co­
lumna 3.  
Nota 3  
3.1. Se aplicarán las disposiciones del artículo 5 del anexo II I relativas a los 
productos que han adquirido el carácter de originario y que se utilizan en la 
fabricación de otros productos, independientemente de que este carácter se 
haya adquirido en la fábrica donde se utilizan estos productos o en otra 
fábrica de México o de la Comunidad.  
Ejemplo:  
Un motor de la partida 8407, cuya norma establece que el valor de los 
materiales no originarios utilizados en su fabricación no podrá  ser superior 
al 40 % (  1 )del precio franco fábrica del producto, se fabrica con «aceros  
aleados forjados» de la partida ex 7224.  
Si la pieza se forja en la Comunidad a partir de un lingote no originario, el 
forjado adquiere entonces el carácter de originario en virtud d e la norma de 
la lista para la partida ex 7224. Esa pieza podrá considerarse en consecuen­
cia producto originario en el cálculo del valor del motor, con independencia 
de que se haya fabricado en México o en la Comunidad. El valor del lingote 
no originario no se tendrá, pues, en cuenta cuando se sumen los  valores de 
los materiales no originarios utilizados.  ▼M1 
( 1 ) Véase la nota 11 del apéndice II (a).
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3.2. La norma que figura en la lista establece el nivel mínimo de elaboración o 
transformación requerida y las elaboraciones o transformaciones  que sobre­
pasen ese nivel confieren también el carácter de originario; po r el contrario, 
las elaboraciones o transformaciones inferiores a ese nivel no confieren el 
origen. Por lo tanto, si una norma establece que puede utilizar se un material 
no originario en una fase de fabricación determinada, también s e autoriza la 
utilización de ese material en una fase anterior pero no en una  fase posterior.  
3.3. No obstante lo dispuesto en la nota 3.2, cuando una norma indique que 
pueden utilizarse «materiales de cualquier partida», podrán uti lizarse mate­
riales de la misma partida que el producto, a reserva, sin emba rgo, de 
aquellas restricciones especiales que puedan enunciarse en la n orma. Sin 
embargo, la expresión «fabricación a partir de materiales de cu alquier par­
tida, comprendidos otros materiales de la partida …» significa que sólo 
pueden utilizarse los materiales clasificados en la misma parti da que el 
producto cuya designación sea diferente a la del producto tal c omo aparece 
en la columna 2 de la lista.  
3.4. La unidad de calificación para la determinación del origen  es el producto 
particular clasificado bajo la nomenclatura del sistema armoniz ado. Se con­
sidera que los envases clasificados con las mercancías, por eje mplo las cajas 
en las cuales un producto es empacado para su presentación a la  venta al 
menudeo, deben ser incluidos como parte del producto al determi nar el 
origen del producto. Los empaques diseñados sólo para la transp ortación 
de las mercancías a la Parte de importación no serán considerad os. 
Ejemplo:  
Las computadoras de la partida 8471 tienen una norma conforme a  la cual el 
valor de los materiales no originarios utilizados no excede del  40 % del 
precio franco fábrica. Están empacadas en cajas para venta al m enudeo y 
son exportadas en contenedores de madera con diez computadoras en cada 
contenedor. Con el fin de determinar si las computadoras cumple n con el 
porcentaje pedido para el producto, el valor de los contenedore s de madera 
no debe ser considerado. Sin embargo, el valor del empaque indi vidual será 
incluido.  
3.5. Cuando una norma de la lista precise que un producto puede  fabricarse a 
partir de más de un material, ello significa que podrán utiliza rse uno o 
varios materiales, sin que sea necesario que se utilicen todos.  
Ejemplo:  
La norma aplicable a los tejidos de las partidas 5208 a 5212 es tablece que 
pueden utilizarse fibras naturales y también, entre otros, prod uctos químicos. 
Esta norma no implica que deban utilizarse ambas cosas; podrá u tilizarse 
uno u otro material o ambos.  
3.6. Cuando una norma de la lista establezca que un producto de be fabricarse a 
partir de un material determinado, esta condición no impedirá e videntemente 
la utilización de otros materiales que, por su misma naturaleza , no pueden 
cumplir la norma (véase también la nota 6.2 relativa a los mate riales texti­
les). 
Sin embargo, esto no se aplica a los productos que, si bien no pueden 
fabricarse a partir del material concreto especificado en la li sta, pueden 
producirse a partir de un material de la misma naturaleza en un a fase 
anterior de fabricación.  
Ejemplo:  
La norma correspondiente a las preparaciones alimenticias de la  partida 
1904, que excluye de forma expresa la utilización de cereales y  sus deriva­
dos, no prohíbe el empleo de sales minerales, productos químico s u otros 
aditivos que no se obtengan a partir de cereales.  ▼M1
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Ejemplo:  
En el caso de una prenda de vestir del ex capítulo 62 (  1 )fabricada de ma­
teriales no tejidos, si solamente se permite la utilización de hilados no 
originarios para esta clase de artículo, no se puede partir de telas no tejidas, 
aunque éstas no se hacen normalmente con hilados. El material d e partida se 
hallará entonces en una fase anterior al hilado, a saber, la fi bra. 
3.7. Si en una norma de la lista se establecen dos porcentajes para el valor 
máximo de los materiales no originarios que puede utilizarse, e sos porcen­
tajes no podrán sumarse. En otras palabras, el valor máximo de todos los 
materiales no originarios utilizados nunca podrá ser superior a l mayor de los 
porcentajes dados. Además, los porcentajes específicos no deber án ser su­
perados en los materiales particulares a los que se apliquen.  
Nota 4  
4.1. El término «fibras naturales» se utiliza en la lista para designar las fibras 
distintas de las fibras artificiales o sintéticas. Se limita a las fases anteriores 
al hilado, e incluye los desperdicios y, a menos que se especif ique otra cosa, 
abarca a las fibras que hayan sido cardadas, peinadas o transfo rmadas de 
otra forma, pero sin hilar.  
4.2. El término «fibras naturales» incluye la crin de la partid a 0503, la seda de 
las partidas 5002 y 5003, así como la lana, los pelos finos y l os pelos 
ordinarios de las partidas 5101 a 5105, las fibras de «algodón»  de las 
partidas 5201 a 5203 y las demás fibras de origen vegetal de la s partidas 
5301 a 5305.  
4.3. Los términos «pulpa textil», «materiales químicos» y «mate riales destinados 
a la fabricación de papel» se utilizan en la lista para designa r los materiales 
que no se clasifican en los capítulos 50 a 63 y que pueden util izarse para la 
fabricación de fibras o hilados sintéticos, artificiales o de p apel.  
4.4. El término «fibras sintéticas o artificiales discontinuas»  utilizado en la lista 
incluye los hilados de filamentos, las fibras discontinuas y lo s desperdicios 
de fibras sintéticas o artificiales discontinuas de las partida s 5501 a 5507.  
Nota 5  
5.1. Cuando para determinado producto de la lista se haga refer encia a la pre­
sente nota, no se aplicarán las condiciones expuestas en la col umna 3 a 
ningún material textil básico utilizado en su fabricación cuand o, considera­
das globalmente, representen el 8 % o menos del peso total de t odos los 
materiales textiles utilizados (véanse también las notas 5.3 y 5.4, a conti­
nuación).  
5.2. Sin embargo, la tolerancia citada en la nota 5.1 se aplica rá sólo a los 
productos mezclados que hayan sido hechos a partir de dos o más  materiales 
textiles básicos.  ▼M1 
( 1 ) Véase la nota 6 del apéndice II (a).
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Los materiales textiles básicos son los siguientes:  
— seda,  
— lana,  
— pelos ordinarios,  
— pelos finos,  
— crines,  
— algodón,  
— materiales para la fabricación de papel y papel,  
— lino,  
— cáñamo,  
— yute y demás fibras bastas,  
— sisal y demás fibras textiles del género  Agave , 
— coco, abacá, ramio y demás fibras textiles vegetales,  
— filamentos sintéticos,  
— filamentos artificiales,  
— filamentos conductores de corriente,  
— fibras sintéticas discontinuas de polipropileno,  
— fibras sintéticas discontinuas de poliéster,  
— fibras sintéticas discontinuas de poliamida,  
— fibras sintéticas discontinuas poliacrilonitrílicas,  
— fibras sintéticas discontinuas de poliimida,  
— fibras sintéticas discontinuas de politetrafluoroetileno,  
— fibras sintéticas discontinuas de polisulfuro de fenileno,  
— fibras sintéticas discontinuas de policloruro de vinilo,  
— las demás fibras sintéticas discontinuas,  
— fibras artificiales discontinuas de viscosa,  
— las demás fibras artificiales discontinuas,  
— hilados de poliuretano segmentados con segmentos flexibles de  poliéster, 
incluso entorchados,  
— hilados de poliuretano segmentados con segmentos flexibles de  poliéster, 
incluso entorchados,  
— productos de la partida 5605 (hilados metálicos e hilados met alizados) 
que incorporen una banda consistente de un núcleo de papel de a luminio 
o de película de material plástico cubierto o no de polvo de al uminio, de 
una anchura no superior a 5 mm, insertada con adhesivo transpar ente o 
de color entre dos películas de materiales plásticos,  
— los demás productos de la partida 5605.  ▼M1
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Ejemplo:  
Un hilo de la partida 5205 obtenido a partir de fibras de algod ón de la 
partida 5203 y de fibras sintéticas discontinuas de la partida 5506 es un hilo 
mezclado. Por consiguiente, las fibras sintéticas discontinuas no originarias 
que no cumplan las normas de origen (que deban fabricarse a par tir de 
materiales químicos o pastas textiles) podrán utilizarse hasta el 8 % del 
peso del hilo.  
Ejemplo:  
Un tejido de lana de la partida 5112 obtenido a partir de hilad os de lana de 
la partida 5107 y de fibras sintéticas discontinuas de la parti da 5509 es un 
tejido mezclado. Por consiguiente, se podrán utilizar hilados s intéticos que 
no cumplan las normas de origen (que deban fabricarse a partir de materia­
les químicos o pastas textiles) o hilados de lana que tampoco l as cumplan 
(que deban fabricarse a partir de fibras naturales, no cardadas , peinadas o 
preparadas de otro modo para el hilado) o una combinación de am bos, 
siempre que su peso total no exceda del 8 % del peso del tejido . 
Ejemplo:  
Un tejido con bucles de la partida 5802 obtenido a partir de hi lado de 
algodón de la partida 5205 y de tejido de algodón de la partida  5210 
sólo se considerará que es un producto mezclado si el tejido de  algodón 
también es un tejido mezclado fabricado a partir de hilados cla sificados en 
dos partidas distintas o si los hilados de algodón utilizados e stán también 
mezclados.  
Ejemplo:  
Si el mismo tejido con bucles se fabrica a partir de hilados de  algodón de la 
partida 5205 y de tejido sintético de la partida 5407, será ent onces evidente 
que se han utilizado dos materiales textiles distintos y que la  superficie textil 
confeccionada es, por lo tanto, un producto mezclado.  
5.3. En el caso de los productos que incorporen «hilados de pol iuretano seg­
mentado con segmentos flexibles de poliéster, incluso entorchad os», esta 
tolerancia será del 8 % respecto a estos hilados.  
5.4. En el caso de los tejidos que incorporen «una banda consis tente en un 
núcleo de papel de aluminio o de película de material plástico,  cubierto o 
no de polvo de aluminio, de una anchura no superior a 5 mm, ins ertado por 
adhesivo entre dos películas de material plástico», esa toleran cia se cifrará 
en el 30 % respecto a esta banda.  
Nota 6  
6.1. En el caso de los productos textiles señalados en la lista  con una nota a pie 
de página que remite a la presente nota, los materiales textile s, a excepción 
de los forros y entretelas, que no cumplan la norma enunciada e n la co­
lumna 3 para los productos fabricados de que se trate podrán ut ilizarse 
siempre y cuando estén clasificados en una partida distinta de la del pro­
ducto y su valor no sea superior al 8 % del precio franco fábri ca de este 
último.  
6.2. Sin prejuicio de la nota 6.3, los materiales que no estén clasificados en los 
capítulos 50 a 63 podrán ser utilizados libremente en la fabric ación de 
productos textiles, contengan materiales textiles o no.  ▼M1
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Ejemplo:  
Si una norma de la lista dispone para un artículo textil concre to, por ejem­
plo, un pantalón, que deberán utilizarse hilados, ello no impid e la utilización 
de artículos de metal, como botones, ya que estos últimos no es tán clasifi­
cados en los capítulos 50 a 63. Por la misma razón, no impide l a utilización 
de cremalleras aun cuando éstas contienen normalmente textiles.  
6.3. Cuando se aplique una norma de porcentaje, el valor de los  materiales no 
clasificados en los capítulos 50 a 63 deberá tenerse en cuenta al calcular el 
valor de los materiales no originarios incorporados.  
Nota 7  
7.1. A efectos de las partidas ex 2707, 2713 a 2715, ex 2901, e x 2902 y ex 3403, 
los «procesos específicos» serán los siguientes:  
a) destilación al vacío;  
b) redestilación mediante un procedimiento de fraccionamiento e xtrema­
do (  1 ); 
c) el craqueo;  
d) el reformado;  
e) la extracción con disolventes selectivos;  
f) el tratamiento que comprenda el conjunto de las operaciones siguientes: 
tratamiento con ácido sulfúrico concentrado, con óleum o con an hídrido 
sulfúrico, neutralización con agentes alcalinos, decoloración y  purifica­
ción con tierra activa natural, con tierra activada, con carbón  activado o 
con bauxita;  
g) la polimerización;  
h) la alquilación;  
i) la isomerización.  
7.2. A efectos de las partidas 2710, 2711 y 2712, los «procesos  específicos» 
serán los siguientes:  
a) destilación al vacío;  
b) redestilación mediante un procedimiento de fraccionamiento e xtrema­
do (  2 ); 
c) el craqueo;  
d) el reformado;  
e) la extracción con disolventes selectivos;  
f) el tratamiento que comprenda el conjunto de las operaciones siguientes: 
tratamiento con ácido sulfúrico concentrado, con óleum o con an hídrido 
sulfúrico, neutralización con agentes alcalinos, decoloración y  purifica­
ción con tierra activa natural, con tierra activada, con carbón  activado o 
con bauxita;  
g) la polimerización;  
h) la alquilación;  
i) la isomerización;  
k) en relación con los aceites pesados de la partida ex 2710 ún icamente, la 
desulfurización mediante hidrógeno que alcance una reducción de  al 
menos el 85 % del contenido de azufre de los productos tratados  (norma 
ASTM D 1266-59 T);  ▼M1 
( 1 ) Véase la nota introductoria 7.4. 
( 2 ) Véase la nota introductoria 7.4.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1327  
l) en relación con los productos de la partida 2710 únicamente,  el despa­
rafinado por un procedimiento distinto de la filtración;  
m) en relación con los aceites pesados de la partida ex 2710 ún icamente, el 
tratamiento con hidrógeno, distinto de la desulfurización, en e l que el 
hidrógeno participe activamente en una reacción química que se realice 
a una presión superior a 20 bares y a una temperatura superior a 250 °C 
con un catalizador. Los tratamientos de acabado con hidrógeno d e los 
aceites lubricantes de la partida ex 2710, cuyo fin principal s ea mejorar 
el color o la estabilidad (por ejemplo:  hydrofinishing  o decoloración) no 
se considerarán procedimientos específicos;  
n) en relación con el aceite combustible de la partida ex 2710 únicamente, 
la destilación atmosférica, siempre que menos del 30 % de estos  pro­
ductos destilen, en volumen, incluidas las pérdidas, a 300 °C s egún la 
norma ASTM D 86;  
o) en relación con los aceites pesados distintos de los gasóleo s y los aceites 
combustibles de la partida ex 2710 únicamente, tratamiento por descar­
gas eléctricas de alta frecuencia.  
7.3. A efectos de las partidas ex 2707, 2713 a 2715, ex 2901, e x 2902 y ex 3403, 
no conferirán carácter originario las operaciones simples tales  como la lim­
pieza, la decantación, la desalinización, la separación sólido- agua, el filtrado, 
la coloración, el marcado, la obtención de un contenido de azuf re como 
resultado de mezclar productos con diferentes contenidos de azu fre, cual­
quier combinación de estas operaciones u operaciones similares.  
7.4. Se entenderá por «redestilación mediante un procedimiento extremado de 
fraccionamiento» el proceso de destilación (excepto la destilac ión atmosfé­
rica topping ) aplicado en instalaciones industriales de ciclo continuo o di s­
continuo que empleen destilados de las subpartidas 2710 00, 271 1 11, 
2711 12 a 2711 19, 2711 21 y 271129(excepto el propano de purez a igual 
o superior al 99 %) para obtener:  
1) hidrocarburos aislados de un grado de pureza elevado (90 % o  más para 
las olefinas y 95 % o más para los demás hidrocarburos), debien do 
considerarse las mezclas de isómeros de un mismo compuesto orgá nico 
como hidrocarburos aislados.  
Sólo se admiten tratamientos por los cuales se obtengan, por lo  menos, 
tres productos diferentes, restricción que no se aplica cada ve z que el 
tratamiento implique una separación de isómeros. A este respect o, en 
relación con los xilenos, el etilbenceno se considera un isómer o; 
2) productos de las subpartidas 2707 10 a 2707 30, 2707 50 y 27 1000:  
a) en los que no se admite un solapado del punto final de ebull ición de 
un corte con el punto inicial de ebullición del corte siguiente , cuyos 
intervalos de temperatura entre los puntos de destilación en vo lumen 
5 % y 90 % (incluidas las pérdidas) sean iguales o inferiores a  60 °C, 
según la norma ASTM D 86-67 (revisada en 1972);  
b) en los que se admite un solapado del punto final de ebullici ón de un 
corte con el punto inicial de ebullición del corte siguiente, c uyos 
intervalos de temperatura entre los puntos de destilación en vo lumen 
5 % y 90 % (incluidas las pérdidas) sean iguales o inferiores a  30 °C, 
según la norma ASTM D 86-67 (revisada en 1972).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1328  
Apéndice II  
LISTA DE LAS ELABORACIONES O TRANSFORMACIONES A APLICAR EN LOS 
MATERIALES NO ORIGINARIOS PARA QUE EL PRODUCTO TRANSFORMADO PUEDA 
OBTENER EL CARÁCTER ORIGINARIO  
No todos los productos mencionados en la lista están cubiertos por la Decisión. Por lo tanto, es necesario 
consultar las otras partes de la Decisión.  
Partida SA  Descripción de las mercancías  Elaboración o transformación aplicada en los materiales no orig inarios que 
confiere el carácter originario  
(1) (2)  (3) o (4)  
capítulo 01  Animales vivos  Todos los animales del capítulo 01 
utilizados deben ser obtenidos en su 
totalidad  
capítulo 02  Carne y despojos comestibles  Fabricación en la que todos los ma­
teriales de los capítulos 01 y 02 de­
ben ser obtenidos en su totalidad  
capítulo 03  Pescados y crustáceos, moluscos y 
otros invertebrados acuáticos  Fabricación en la que todos los ma­
teriales del capítulo 03 deben ser ob­
tenidos en su totalidad  
ex capítulo 04  Leche y productos lácteos; huevos de 
ave; miel natural; productos comesti­
bles de origen animal, no expresados 
ni comprendidos en otra parte; con 
excepción de:  Fabricación en la que todos los ma­
teriales del capítulo 04 deben ser ob­
tenidos en su totalidad  
0403  — Suero de mantequilla, leche y nata 
(crema) cuajadas, yogur, kéfir y 
demás leches y natas (cremas) fer­
mentadas o acidificadas, incluso 
concentrados, con adición de azú­
car u otro edulcorante, aromatiza­
dos o con frutas, u otros frutos o 
cacao  Fabricación en la que: 
— los materiales del capítulo 04 
utilizados deben ser obtenidos 
en su totalidad, 
— todos los jugos de frutas (ex­
cepto los de piña, lima o pome­
lo) incluidos en la partida 2009 
utilizados deben ser obtenidos en 
su totalidad; 
— el valor de todos los materiales 
del capítulo 17 utilizados no ex­
ceda del 30 % del precio franco 
fábrica del producto  
ex capítulo 05  Los demás productos de origen ani­
mal, no expresados ni comprendidos 
en otra parte, con excepción de:  Fabricación en la que todos los ma­
teriales del capítulo 05 deben ser ob­
tenidos en su totalidad  
ex 0502  Cerdas de jabalí o de cerdo, prepara­
das Limpiado, desinfectado, clasificación 
y estirado de cerdas y pelos de jabalí 
o cerdo  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1329  
(1) (2)  (3) o (4)  
capítulo 06  Plantas vivas y productos de la flori­
cultura  Fabricación en la que: 
— todas los materiales del capítulo 
06 deben ser obtenidos en su to­
talidad; 
— el valor de todos los materiales 
utilizados no debe exceder del 
50 % del precio franco fábrica 
del producto  
capítulo 07  Hortalizas, plantas, raíces y tubércu­
los alimenticios  Fabricación en la que todos los ma­
teriales del capítulo 07 deben ser ob­
tenidos en su totalidad  
capítulo 08  Frutas y frutos comestibles; cortezas 
de agrios (cítricos), melones o san­
días Fabricación en la que: 
— todos los materiales del capítulo 
08 deben ser obtenidos en su to­
talidad, y 
— el valor de todos los materiales 
del capítulo 17 utilizados no 
debe exceder del 30 % del precio 
franco fábrica del producto  
ex capítulo 09  Café, té, hierba mate y especias, con 
excepción de:  Fabricación en la que todos los ma­
teriales del capítulo 09 deben ser ob­
tenidos en su totalidad  
0901  Café, incluso tostado o descafeinado; 
cáscara y cascarilla de café; sucedá­
neos del café que contengan café en 
cualquier proporción  Fabricación a partir de materiales de 
cualquier partida  
0902  Té, incluso aromatizado  Fabricación a partir de materiales de 
cualquier partida  
ex 0910  Mezclas de especias  Fabricación a partir de materiales de 
cualquier partida  
capítulo 10  Cereales  Fabricación en la que todos los ma­
teriales del capítulo 10 deben ser ob­
tenidos en su totalidad  
ex capítulo 11  Productos de la molinería; malta; al­
midón y fécula; inulina; gluten de 
trigo, con excepción de:  Fabricación en la que todos los ce­
reales, todas las legumbres y hortali­
zas, todas las raíces y tubérculos de 
la partida 0714 utilizados, o los fru­
tos utilizados, deben ser obtenidos en 
su totalidad  
ex 1106  Harina, sémola y polvo de las legum­
bres secas de la partida 0713, desvai­
nadas  Secado y molienda de los vegetales 
leguminosos (legumbres con vainas) 
de la partida 0708  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1330  
(1) (2)  (3) o (4)  
capítulo 12  Semillas y frutos oleaginosos; semi­
llas y frutos diversos; plantas indus­
triales o medicinales; paja y forrajes  Fabricación en la que todos los ma­
teriales del capítulo 12 deben ser ob­
tenidos en su totalidad  
1301  Goma, laca; gomas, resinas, gomo­
rresinas y oleorresinas (por ejemplo: 
bálsamos), naturales  Fabricación en la que el valor de to­
dos los materiales de la partida 1301 
utilizados no debe exceder del 50 % 
del precio franco fábrica del producto  
1302  Jugos y extractos vegetales; materias 
pécticas, pectinatos y pectatos; agar- 
agar y demás mucílagos y espesati­
vos derivados de los vegetales, in­
cluso modificados:  
— Mucílagos y espesativos deriva­
dos de los vegetales, incluso mo­
dificados  Fabricación a partir de mucílagos y 
espesativos no modificados  
— Los demás  Fabricación en la que el valor de to­
dos los materiales utilizados no debe 
exceder del 50 % del precio franco 
fábrica del producto  
capítulo 14  Materias trenzables y demás produc­
tos de origen vegetal, no expresados 
ni comprendidos en otra parte  Fabricación en la que todos los ma­
teriales del capítulo 14 deben ser ob­
tenidos en su totalidad  
ex capítulo 15  Grasas y aceites animales o vegeta­
les; productos de su desdoblamiento; 
grasas alimenticias elaboradas; ceras 
de origen animal o vegetal, con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
1501  Grasa de cerdo (incluida la manteca 
de cerdo) y grasa de ave, excepto las 
de las partidas 0209 o 1503:  
— Grasas de huesos o grasas de des­
perdicios  Fabricación a partir de materiales de 
cualquier partida con excepción de 
los materiales de las partidas 0203, 
0206 o 0207 o de los huesos de la 
partida 0506  
— Las demás  Fabricación a partir de la carne y de 
los despojos comestibles de animales 
de la especie porcina de las partidas 
0203 y 0206o a partir de la carne y 
de los despojos comestibles de aves 
de la partida 0207  
1502  Grasas de animales de las especies 
bovina, ovina o caprina, excepto las 
de la partida 1503:  
— Grasas de huesos o grasas de des­
perdicios  Fabricación a partir de materiales de 
cualquier partida con excepción de 
los materiales de las partidas 0201, 
0202, 0204 o 0206 o de los huesos 
de la partida 0506  
— Las demás  Fabricación en la que todos los ma­
teriales del capítulo 02 utilizados de­
ben ser obtenidos en su totalidad  ▼M1
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(1) (2)  (3) o (4)  
1504  Grasas y aceites, y sus fracciones, de 
pescado o de mamíferos marinos, in­
cluso refinados, pero sin modificar 
químicamente:  
— Fracciones sólidas  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 1504  
— Las demás  Fabricación en la que todos los ma­
teriales de los capítulos 02 y 03 de­
ben ser obtenidos en su totalidad  
ex 1505  Lanolina refinada  Fabricación a partir de grasa de lana 
en bruto (suintina) de la partida 1505  
1506  Las demás grasas y aceites animales, 
y sus fracciones, incluso refinados, 
pero sin modificar químicamente:  
— Fracciones sólidas  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 1506  
— Las demás  Fabricación en la que todos los ma­
teriales del capítulo 02 utilizados de­
ben ser obtenidos en su totalidad  
1507 
a 
1515  Aceites vegetales y sus fracciones:  
— Aceites de soja, de cacahuete, de 
palma, de coco (copra), de pal­
miste o de babasú, de tung, de 
oleococa y de oiticica, cera de 
mírica, cera de Japón, fracciones 
del aceite de jojoba y aceites que 
se destinen a usos técnicos o in­
dustriales, excepto la fabricación 
de productos para la alimentación 
humana  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
— Fracciones sólidas con excepción 
de las del aceite de jojoba  Fabricación a partir de otros materia­
les de las partidas 1507 a 1515  
— Los demás  Fabricación en la que todos los ma­
teriales vegetales utilizados deben ser 
obtenidos en su totalidad  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1332  
(1) (2)  (3) o (4)  
1516  Grasas y aceites, animales o vegeta­
les, y sus fracciones, parcial o total­
mente hidrogenados, interesterifica­
dos, reesterificados o elaidinizados, 
incluso refinados, pero sin preparar 
de otro modo  Fabricación en la que: 
— todos los materiales del capítulo 
02 utilizados deben ser obtenidos 
en su totalidad; 
— todos los materiales vegetales 
utilizados deben ser obtenidos 
en su totalidad. Sin embargo, se 
pueden utilizar materiales de las 
partidas 1507, 1508, 1511 y 
1513  
1517  Margarina; mezclas o preparaciones 
alimenticias de grasas o de aceites, 
animales o vegetales, o de fracciones 
de diferentes grasas o aceites de este 
capítulo, excepto las grasas y aceites 
alimenticios, y sus fracciones, de la 
partida 1516  Fabricación en la que: 
— todos los materiales de los capí­
tulos 02 y 04 utilizados deben 
ser obtenidos en su totalidad; 
— todos los materiales vegetales 
utilizados deben ser obtenidos 
en su totalidad. Sin embargo, se 
pueden utilizar materiales de las 
partidas 1507, 1508, 1511 y 
1513  
capítulo 16  Preparaciones de carne, de pescado o 
de crustáceos, moluscos o demás in­
vertebrados acuáticos  Fabricación a partir de animales del 
capítulo 01. Todos los materiales del 
capítulo 03 utilizados deben ser ob­
tenidos en su totalidad  
ex capítulo 17  Azúcares y artículos de confitería; 
con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 1701  Azúcar de caña o de remolacha y 
sacarosa químicamente pura, en es­
tado sólido, aromatizadas o colorea­
das Fabricación en la que el valor de los 
materiales del capítulo 17 utilizados 
no exceda del 30 % del precio franco 
fábrica del producto  
1702  Los demás azúcares, incluidas la lac­
tosa, maltosa, glucosa y fructosa (le­
vulosa) químicamente puras, en es­
tado sólido; jarabe de azúcar sin adi­
ción de aromatizante ni colorante; su­
cedáneos de la miel, incluso mezcla­
dos con miel natural; azúcar y me­
laza caramelizados:  
— Maltosa y fructosa, químicamente 
puras  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 1702  
— Otros azúcares en estado sólido, 
aromatizados o coloreados  Fabricación en la que el valor de to­
dos los materiales del capítulo 17 uti­
lizados no debe exceder del 30 % del 
precio franco fábrica del producto  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados deben ser ya origi­
narios  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1333  
(1) (2)  (3) o (4)  
ex 1703  Melazas de la extracción o del refi­
nado del azúcar, aromatizadas o co­
loreadas  Fabricación en la que el valor de los 
materiales del capítulo 17 utilizados 
no exceda del 30 % del precio franco 
fábrica del producto  
1704  Artículos de confitería sin cacao (in­
cluido el chocolate blanco)  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
del capítulo 17 utilizados no ex­
ceda del 30 % del precio franco 
fábrica del producto  
capítulo 18  Cacao y sus preparaciones  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
del capítulo 17 utilizados no ex­
ceda del 30 % del precio franco 
fábrica del producto  
1901  Extracto de malta; preparaciones ali­
menticias de harina, sémola, almidón, 
fécula o extracto de malta, que no 
contengan cacao o con un contenido 
inferior al 40 % en peso calculado 
sobre una base totalmente desgrasa­
da, no expresadas ni comprendidas 
en otra parte; preparaciones alimenti­
cias de productos de las partidas 
0401 a 0404 que no contengan cacao 
o con un contenido inferior al 5 % en 
peso calculado sobre una base total­
mente desgrasada, no expresadas ni 
comprendidas en otra parte:  
— Extracto de malta  Fabricación a partir de los cereales 
del capítulo 10  
— Las demás  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
del capítulo 17 utilizados no ex­
ceda del 30 % del precio franco 
fábrica del producto  
1902  Pastas alimenticias, incluso cocidas o 
rellenas (de carne u otras substan­
cias) o bien preparadas de otra for­
ma, tales como espaguetis, fideos, 
macarrones, tallarines, lasañas, ño­
quis, ravioles, canelones; cuscús, in­
cluso preparado:  
— Con 20 % o menos en peso de 
carne, despojos, pescados, crustá­
ceos o moluscos  Fabricación en la que los cereales y 
sus derivados utilizados (excepto el 
trigo duro y sus derivados) deben 
ser obtenidos en su totalidad  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1334  
(1) (2)  (3) o (4)  
— Con más del 20 % en peso de 
carne, despojos, pescados, crustá­
ceos o moluscos  Fabricación en la que: 
— los cereales y sus derivados uti­
lizados (excepto el trigo duro y 
sus derivados) deben ser obteni­
dos en su totalidad; 
— todos los materiales de los capí­
tulos 02 y 03 utilizados deben 
ser obtenidos en su totalidad  
1903  Tapioca y sus sucedáneos preparados 
con fécula, en copos, grumos, granos 
perlados, cerniduras o formas simila­
res Fabricación a partir de materiales de 
cualquier partida, con excepción de 
la fécula de papa (patata) de la par­
tida 1108  
▼M3 
1904  Productos a base de cereales obteni­
dos por insuflado o tostado (por 
ejemplo, hojuelas o copos de maíz); 
cereales (excepto el maíz) en grano o 
en forma de copos u otro grano tra­
bajado (excepto la harina, grañones y 
sémola); precocidos o preparados de 
otro modo, no expresados ni com­
prendidos en otra parte  Fabricación: 
— a partir de materiales no clasifi­
cados en la partida 1806, 
— en la que los cereales y la harina 
utilizados (excepto el trigo duro 
y el maíz  Zea indurata , y sus 
derivados) deben ser obtenidos 
en su totalidad, 
— en la que el valor de todos los 
materiales del capítulo 17 utiliza­
dos no exceda del 30 % del pre­
cio franco fábrica del producto  
▼M1 
1905  Productos de panadería, pastelería o 
galletería, incluso con adición de ca­
cao; hostias, sellos vacíos del tipo de 
los usados para medicamentos, 
obleas para sellar, pastas secas de 
harina, almidón o fécula, en hojas y 
productos similares  Fabricación a partir de materiales de 
cualquier partida, con excepción de 
los materiales del capítulo 11  
ex capítulo 20  Preparaciones de hortalizas, frutas u 
otros frutos o demás partes de plan­
tas; con excepción de:  Fabricación en la que todas las le­
gumbres, hortalizas o frutas u otros 
frutos utilizados deben ser obtenidos 
en su totalidad  
ex 2001  Camotes (ñames, boniatos) y partes 
comestibles similares de plantas, 
con un contenido de almidón o de 
fécula igual o superior al 5 % en pe­
so, preparados o conservados en vi­
nagre o en ácido acético  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 2004 
y 
ex 2005  Papas (patatas) en forma de harinas, 
sémolas o copos, preparadas o con­
servadas excepto en vinagre o en 
ácido acético  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
2006  Hortalizas, frutas u otros frutos o sus 
cortezas y demás partes de plantas, 
confitados con azúcar (almibarados, 
glaseados o escarchados)  Fabricación en la que el valor de to­
dos los materiales del capítulo 17 uti­
lizados no debe exceder del 30 % del 
precio franco fábrica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1335  
(1) (2)  (3) o (4)  
2007  Confituras, jaleas y mermeladas, pu­
rés y pastas de frutas u otros frutos, 
obtenidos por cocción, incluso con 
adición de azúcar u otro edulcorante  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
del capítulo 17 utilizados no 
debe exceder del 30 % del precio 
franco fábrica del producto  
ex 2008  Frutos de cáscara sin adición de azú­
car o alcohol  Fabricación en la que el valor de los 
frutos de cáscara y semillas oleagino­
sas originarios de las partidas 0801, 
0802 y 1202a 1207 utilizados exceda 
del 60 % del precio franco fábrica 
del producto  
Mantequilla (manteca) de cacahuete; 
mezclas a base de cereales; palmitos; 
maíz  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
Los demás, a excepción de las frutas 
(incluidos los frutos de cáscara) coci­
dos sin que sea al vapor o en agua 
hirviendo, sin azúcar, congelados  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de los materiales del ca­
pítulo 17 utilizados no exceda 
del 30 % del precio franco fá­
brica del producto  
2009  Jugos de frutas u otros frutos (in­
cluido el mosto de uva) o de hortali­
zas, sin fermentar y sin adición de 
alcohol, incluso con adición de azú­
car u otro edulcorante:  
— Jugos de agrios (cítricos)  Fabricación en la que: 
— todos los frutos de agrios (cítri­
cos) utilizados deben ser obteni­
dos en su totalidad; 
— el valor de los materiales del ca­
pítulo 17 utilizados no exceda 
del 30 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de los materiales del ca­
pítulo 17 utilizados no exceda 
del 30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1336  
(1) (2)  (3) o (4)  
ex capítulo 21  Preparaciones alimenticias diversas; 
con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
2101  Extractos, esencias y concentrados de 
café, té o yerba mate y preparaciones 
a base de estos productos o a base de 
café, té o yerba mate; achicoria tos­
tada y demás sucedáneos del café 
tostados y sus extractos, esencias y 
concentrados  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— la achicoria utilizada debe ser 
obtenida en su totalidad  
2103  Preparaciones para salsas y salsas 
preparadas; condimentos y sazonado­
res, compuestos; harina de mostaza y 
mostaza preparada:  
— Preparaciones para salsas y salsas 
preparadas; condimentos y sazo­
nadores, compuestos  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
Sin embargo, la harina de mostaza 
o la mostaza preparada pueden ser 
utilizadas  
— Harina de mostaza y mostaza pre­
parada  Fabricación a partir de materiales de 
cualquier partida  
ex 2104  Preparaciones para sopas, potajes o 
caldos; sopas, potajes o caldos, pre­
parados  Fabricación a partir de materiales de 
cualquier partida con excepción de 
las legumbres y hortalizas preparadas 
o conservadas de las partidas 2002 a 
2005  
2106  Preparaciones alimenticias no expre­
sadas ni comprendidas en otra parte  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de los materiales del ca­
pítulo 17 utilizados no exceda 
del 30 % del precio franco fá­
brica del producto  
ex capítulo 22  Bebidas, líquidos alcohólicos y vina­
gre, con excepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— la uva o los materiales derivados 
de la uva utilizados deben ser 
obtenidos en su totalidad  ▼M1
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(1) (2)  (3) o (4)  
2202  Agua, incluidas el agua mineral y la 
gaseada, con adición de azúcar u otro 
edulcorante o aromatizada, y demás 
bebidas no alcohólicas, excepto los 
jugos de frutas u otros frutos, o de 
hortalizas de la partida 2009  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
del capítulo 17 utilizados no 
debe exceder del 30 % del precio 
franco fábrica del producto; 
— cualquier jugo de fruta utilizado 
(salvo los jugos de piña, lima y 
pomelo) debe ser ya originario  
2208  Alcohol etílico sin desnaturalizar con 
un grado alcohólico volumétrico in­
ferior al 80 % vol; aguardientes, lico­
res y demás bebidas espirituosas  Fabricación: 
— a partir de materiales no clasifi­
cados en las partidas 2207 o 
2208; 
— en la que la uva o los materiales 
derivados de la uva utilizados 
deben ser obtenidos en su totali­
dad o en la que, si los demás 
materiales utilizados son ya ori­
ginarios, puede utilizarse arak en 
una proporción que no supere el 
5 % en volumen  
ex capítulo 23  Residuos y desperdicios de las indus­
trias alimentarias; alimentos prepara­
dos para animales, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 2301  Harina de ballena; harina, polvo y 
«pellets», de pescado o de crustá­
ceos, moluscos o de otros invertebra­
dos acuáticos  Fabricación en la que todos los ma­
teriales de los capítulos 02 y 03 uti­
lizados deben ser obtenidos en su to­
talidad  
ex 2303  Desperdicios de la industria del almi­
dón de maíz (a excepción de las 
aguas de remojo concentradas), con 
un contenido de proteínas, calculado 
sobre extracto seco, superior al 40 % 
en peso  Fabricación en la que todo el maíz 
utilizado debe ser obtenido en su to­
talidad  
ex 2306  Tortas, orujo de aceitunas y demás 
residuos sólidos de la extracción de 
aceite de oliva, con un contenido de 
aceite de oliva superior al 3 %  Fabricación en la que todas las acei­
tunas utilizadas deben ser obtenidas 
en su totalidad  
2309  Preparaciones del tipo de las utiliza­
das para la alimentación de los ani­
males  Fabricación en la que: 
— todos los cereales, azúcar o me­
lazas, carne o leche utilizados 
deben ser ya originarios; 
— todos los materiales del capítulo 
03 utilizados deben ser obtenidos 
en su totalidad  ▼M1
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(1) (2)  (3) o (4)  
ex capítulo 24  Tabaco y sucedáneos del tabaco ela­
borados, con excepción de:  Fabricación en la que todos los ma­
teriales del capítulo 24 utilizados de­
ben ser obtenidos en su totalidad  
2402  Cigarros (puros) (incluso despunta­
dos), cigarritos (puritos) y cigarrillos, 
de tabaco o de sucedáneos del tabaco  Fabricación en la que al menos el 
70 % en peso del tabaco sin elaborar 
o de los desperdicios de tabaco de la 
partida 2401 utilizados deben ser ya 
originarios  
ex 2403  Tabaco para fumar  Fabricación en la que al menos el 
70 % en peso del tabaco sin elaborar 
o de los desperdicios de tabaco de la 
partida 2401 utilizado deben ser ya 
originarios  
ex capítulo 25  Sal; azufre; tierras y piedras; yesos, 
cales y cementos; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 2504  Grafito natural cristalino, enriquecido 
con carbono, purificado y saturado  Enriquecimiento del contenido en 
carbono, purificación y molturación 
del grafito cristalino en bruto  
ex 2515  Mármol simplemente troceado, por 
aserrado o de otro modo, en bloques 
o en placas cuadradas o rectangula­
res, de un espesor igual o inferior a 
25 cm  Mármol troceado, por aserrado o de 
otro modo (incluso si ya está aserra­
do), de un espesor superior a 25 cm  
ex 2516  Granito, pórfido, basalto, arenisca y 
demás piedras de talla o de construc­
ción, simplemente troceado, por ase­
rrado o de otro modo, en bloques o 
en placas cuadradas o rectangulares, 
de un espesor igual o inferior a 
25 cm  Piedras troceadas, por aserrado o de 
otro modo (incluso si ya están ase­
rradas), de un espesor superior a 
25 cm  
ex 2518  Dolomita calcinada  Calcinación de dolomita sin calcinar  
ex 2519  Carbonato de magnesio natural tritu­
rado (magnesita) en contenedores ce­
rrados herméticamente y óxido de 
magnesio, incluso puro, distinto de 
la magnesita electrofundida o de la 
magnesita calcinada a muerte (sinte­
rizada)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrá utilizar el car­
bonato de magnesio natural (magne­
sita) 
ex 2520  Yesos especialmente preparados para 
el arte dental  Fabricación en la que el valor de to­
dos los materiales utilizados no exce­
derá del 50 % del precio franco fá­
brica del producto  
ex 2524  Fibras de amianto (asbesto) natural  Fabricación a partir del amianto enri­
quecido (concentrado de asbesto)  
ex 2525  Mica en polvo  Triturado de mica o desperdicios de 
mica ▼M1
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(1) (2)  (3) o (4)  
ex 2530  Tierras colorantes calcinadas o pulve­
rizadas  Triturado o calcinación de tierras co­
lorantes  
capítulo 26  Minerales metalíferos, escorias y ce­
nizas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 27  Combustibles minerales, aceites mi­
nerales y productos de su destilación; 
materias bituminosas; ceras minera­
les; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 2707  Aceites en los que el peso de los 
constituyentes aromáticos excede el 
de los constituyentes no aromáticos, 
siendo similares los productos a los 
aceites minerales y demás productos 
procedentes de la destilación de los 
alquitranes de hulla de alta tempera­
tura, de los cuales el 65 % o más de 
su volumen se destila hasta una tem­
peratura de 250 °C (incluidas las 
mezclas de gasolinas de petróleo y 
de benzol) que se destinen a ser uti­
lizados como carburantes o como 
combustibles  Operaciones de refinado y/o uno o 
más procesos específicos (  1 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
ex 2709  Aceites crudos de petróleo obtenidos 
de minerales bituminosos  Destilación destructiva de materiales 
bituminosos  
2710  Aceites de petróleo o de mineral bi­
tuminoso, excepto los aceites crudos, 
preparaciones no expresadas ni com­
prendidas en otra parte, con un con­
tenido de aceites de petróleo o de 
mineral bituminoso superior o igual 
al 70 % en peso, en las que estos 
aceites constituyan el elemento base  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
2711  Gases de petróleo y demás hidrocar­
buros gaseosos  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
_____________  
( 1 ) Para las condiciones especiales relativas a los procesos espe cíficos, véanse las notas introductorias 7.1 y 7.3. 
( 2 ) Para las condiciones especiales relativas a los procesos espe cíficos, véase la nota introductoria 7.2.  ▼M1
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(1) (2)  (3) o (4)  
2712  Vaselina; parafina, cera de petróleo 
microcristalina, «  slack wax  », ozo­
querita, cera de lignito, cera de turba, 
demás ceras minerales y productos 
similares obtenidos por síntesis o 
por otros procedimientos, incluso co­
loreados  Operaciones de refinado y/o uno o 
más procesos específicos (  1 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales de la misma par­
tida siempre que su valor no exceda 
del 50 % del precio franco fábrica 
del producto  
2713  Coque de petróleo, betún de petróleo 
y demás residuos de los aceites de 
petróleo o de mineral bituminoso  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
2714  Betunes y asfaltos naturales; pizarras 
y arenas bituminosas; asfaltitas y ro­
cas asfálticas  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
2715  Mezclas bituminosas a base de as­
falto o de betún naturales, de betún 
de petróleo, de alquitrán mineral o de 
brea de alquitrán mineral (por ejem­
plo: mástiques bituminosos, «  cut 
backs  » ) Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
_____________  
( 1 ) Para las condiciones especiales relativas a los procesos espe cíficos, véase la nota introductoria 7.2. 
( 2 ) Para las condiciones especiales relativas a los procesos espe cíficos, véanse las notas introductorias 7.1 y 7.3.  ▼M1
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(1) (2)  (3) o (4)  
ex capítulo 28  Productos químicos inorgánicos; 
compuestos inorgánicos u orgánicos 
de los metales preciosos, de los ele­
mentos radiactivos, de los metales de 
las tierras raras o de isótopos, con 
excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 2805  Mischmetall  Fabricación mediante tratamiento 
electrolítico o térmico en la que el 
valor de todos los materiales utiliza­
dos no exceda del 50 % del precio 
franco fábrica del producto  
ex 2811  Trióxido de azufre  Fabricación a partir del bióxido de 
azufre  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 2833  Sulfato de aluminio  Fabricación en la que el valor de to­
dos los materiales utilizados no exce­
derá del 50 % del precio franco fá­
brica del producto  
ex 2840  Perborato de sodio  Fabricación a partir de tetraborato de 
disodio pentahidratado  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex capítulo 29 (  1 ) Productos químicos orgánicos, con 
excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, los materiales clasifica­
dos en la misma partida se pueden 
utilizar siempre que su valor no ex­
ceda del 20 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 2901  Hidrocarburos acíclicos, que se desti­
nen a ser utilizados como carburantes 
o como combustibles  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
_____________  
( 1 ) Véase la nota 2 del apéndice II (a) y la Declaración conjunta  V, para la partida ex 2914. 
( 2 ) Para las condiciones especiales relativas a los procesos espe cíficos, véanse las notas introductorias 7.1 y 7.3.  ▼M1
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(1) (2)  (3) o (4)  
ex 2902  Ciclanos y ciclenos (que no sean 
azulenos), benceno, tolueno, xilenos, 
que se destinen a ser utilizados como 
carburantes o como combustibles  Operaciones de refinado y/o uno o 
más procesos específicos (  1 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
ex 2905  Alcoholatos metálicos de alcoholes 
de esta partida y de etanol  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 2905. Sin 
embargo, los alcoholatos metálicos 
de la presente partida pueden ser uti­
lizados siempre que su valor no ex­
ceda del 20 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
2915 (  2 ) Ácidos monocarboxílicos acíclicos 
saturados y sus anhídridos, halogenu­
ros, peróxidos y peroxiácidos; sus 
derivados halogenados, sulfonados, 
nitrados o nitrosados  Fabricación a partir de materiales de 
cualquier partida. No obstante, el va­
lor de todos los materiales de las par­
tidas 2915 y 2916utilizados no exce­
derá del 20 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 2932  — Éteres y sus derivados halogena­
dos, sulfonados, nitrados o nitro­
sados  Fabricación a partir de materiales de 
cualquier partida. No obstante, el va­
lor de todos los materiales de la par­
tida 2909 utilizados no excederá del 
20 % del precio franco fábrica del 
producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Acetales cíclicos y semiacetales y 
sus derivados halogenados, sulfo­
nados, nitrados o nitrosados  Fabricación a partir de materiales de 
cualquier partida  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
2933  Compuestos heterocíclicos con hete­
roátomo(s) de nitrógeno exclusiva­
mente  Fabricación a partir de materiales de 
cualquier partida. No obstante, el va­
lor de todos los materiales de las par­
tidas 2932 y 2933utilizados no exce­
derá del 20 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
2934  Ácidos nucleicos y sus sales; los de­
más compuestos heterocíclicos  Fabricación a partir de materiales de 
cualquier partida. No obstante, el va­
lor de todos los materiales de las par­
tidas 2932, 2933 y 2934utilizados no 
excederá del 20 % del precio franco 
fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Para las condiciones especiales relativas a los procesos espe cíficos, véanse las notas introductorias 7.1 y 7.3. 
( 2 ) Véase la nota 3 del apéndice II (a) y la Declaración conjunta  V, para la partida ex 2915.  ▼M1
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(1) (2)  (3) o (4)  
ex capítulo 30  Productos farmacéuticos, con excep­
ción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  
3002  Sangre humana; sangre animal prepa­
rada para usos terapéuticos, profilác­
ticos o de diagnóstico; antisueros 
(sueros con anticuerpos), demás frac­
ciones de la sangre y productos in­
munológicos modificados, incluso 
obtenidos por proceso biotecnológi­
co; vacunas, toxinas, cultivos de mi­
croorganismos (con exclusión de las 
levaduras) y productos similares:  
— Productos compuestos de dos o 
más componentes que han sido 
mezclados para usos terapéuticos 
o profilácticos o los productos sin 
mezclar, propios para los mismos 
usos, presentados en dosis o 
acondicionados para la venta al 
por menor  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  
— Los demás:  
— — Sangre humana  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  
— — Sangre animal preparada para 
usos terapéuticos o profilácti­
cos Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  
— — Componentes de la sangre, con 
exclusión de los antisueros, de 
la hemoglobina, de las globu­
linas de la sangre y de la sero­
globulina  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  
— — Hemoglobina, globulinas de la 
sangre y seroglobulina  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  ▼M1
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(1) (2)  (3) o (4)  
3002 
(continuación)  — — Los demás  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 3002. Se 
pueden utilizar también los materia­
les descritos al lado siempre que su 
valor no exceda del 20 % del precio 
franco fábrica del producto  
3003 
y 
3004  Medicamentos (con exclusión de los 
productos de las partidas 3002, 3005 
o 3006):  
— Obtenidos a partir de amikacina 
de la partida 2941  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, los materiales de las 
partidas 3003 o 3004 podrán utili­
zarse siempre que su valor, tomado 
conjuntamente, no exceda del 20 % 
del precio franco fábrica del producto 
obtenido  
— Los demás  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto. No obs­
tante, los materiales de las parti­
das 3003 o 3004 podrán utili­
zarse siempre que su valor, to­
mado conjuntamente, no exceda 
del 20 % del precio franco fá­
brica del producto; 
— el valor de todos los materiales 
utilizados no excederá del 50 % 
del precio franco fábrica del pro­
ducto  
ex capítulo 31  Abonos, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales de la misma partida siempre 
que su valor no exceda del 20 % 
del precio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3105  Abonos minerales o químicos, con 
dos o tres de los elementos fertilizan­
tes; nitrógeno, fósforo y potasio; los 
demás abonos; productos de este ca­
pítulo en tabletas o formas similares 
o en envases de un peso bruto infe­
rior o igual a 10 kg., con excepción 
de: 
— Nitrato de sodio 
— Cianamida cálcica 
— Sulfato de potasio 
— Sulfato de magnesio y potasio  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto. No obs­
tante, los materiales clasificados 
en la misma partida podrán utili­
zarse siempre que su valor no 
exceda del 20 % del precio 
franco fábrica de producto; 
— el valor de todos los materiales 
utilizados no excederá del 50 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1345  
(1) (2)  (3) o (4)  
ex capítulo 32  Extractos curtientes o tintóreos, tani­
nos y sus derivados; pigmentos y de­
más materias colorantes; pinturas y 
barnices; mastiques; tintas, con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la cual el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3201  Taninos y sus sales, éteres, ésteres y 
demás derivados  Fabricación a partir de extractos cur­
tientes de origen vegetal  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3203  Materias colorantes de origen vegetal 
o animal (incluidos los extractos tin­
tóreos, excepto los negros de origen 
animal), aunque sean de constitución 
química definida; preparaciones a 
que se refiere la nota 3 de este capí­
tulo a base de materias colorantes de 
origen vegetal o animal:  
— Pigmentos de origen vegetal para 
colorear huevo y pollo con una 
base de oleorresinas de flor y chi­
le Fabricación a partir de oleorresinas  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
3204 
a 
3206  Materias colorantes orgánicas sintéti­
cas; lacas colorantes; preparaciones y 
las demás lacas colorantes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
ex capítulo 33  Aceites esenciales y resinoides; pre­
paraciones de perfumería, de tocador 
o de cosmética, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, podrán utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 1346  
(1) (2) (3) o (4) 
3301 Aceites esenciales (desterpenados o 
no), incluidos los «concretos» o «ab­
solutos»; resinoides; oleorresinas de 
extracción; disoluciones concentradas 
de aceites esenciales en grasas, acei­
tes fijos, ceras o materias análogas, 
obtenidas por enflorado o macera­
ción; subproductos terpénicos resi­
duales de la desterpenación de los 
aceites esenciales; destilados acuosos 
aromáticos y disoluciones acuosas de 
aceites esenciales  Fabricación a partir de materiales de 
cualquier partida, comprendidos los 
materiales recogidos en otro 
«grupo» (  1 ) de la presente partida. 
No obstante, los materiales del 
mismo grupo podrán utilizarse siem­
pre que su valor no exceda del 20 % 
del precio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex capítulo 34  Jabón, agentes de superficie orgáni­
cos, preparaciones para lavar, prepa­
raciones lubricantes, ceras artificiales, 
ceras preparadas, productos de lim­
pieza, velas y artículos similares, 
pastas para modelar, «ceras para 
odontología» y preparaciones para 
odontología a base de yeso fraguable, 
con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la cual el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3403 Preparaciones lubricantes que conten­
gan aceites de petróleo o de minera­
les bituminosos, siempre que repre­
senten menos del 70 % en peso  Operaciones de refinado y/o uno o 
más procesos específicos (  2 ) 
o 
Las demás operaciones en las que 
todos los materiales utilizados se cla­
sifican en una partida diferente a la 
del producto. No obstante, pueden 
utilizarse materiales clasificados en 
la misma partida siempre que su va­
lor no exceda del 50 % del precio 
franco fábrica del producto  
3404 Ceras artificiales y ceras preparadas:  
— A base de parafina, ceras de pe­
tróleo o de minerales bitumino­
sos, residuos parafínicos Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, los materiales clasifica­
dos en la misma partida podrán uti­
lizarse siempre que su valor no ex­
ceda del 50 % del precio franco fá­
brica del producto  
— Los demás Fabricación a partir de materiales de 
cualquier partida con excepción de: 
— aceites hidrogenados que tengan 
el carácter de ceras de la partida 
1516; 
— ácidos grasos industriales no de­
finidos químicamente o alcoho­
les grasos industriales de la par­
tida 3823; 
— materiales de la partida 3404 
No obstante, pueden utilizarse dichos 
productos siempre que su valor no 
exceda del 20 % del precio franco 
fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Se entiende por «grupo» la parte del texto de la presente partida comprendida entre dos «punto y coma». 
( 2 ) Para las condiciones especiales relativas a los procesos espe cíficos, véanse las notas introductorias 7.1 y 7.3.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1347  
(1) (2)  (3) o (4)  
ex capítulo 35  Materias albuminoideas; productos a 
base de almidón o de fécula modifi­
cados; colas; enzimas, con excepción 
de: Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3505  Dextrina y demás almidones y fécu­
las modificados (por ejemplo: almi­
dones y féculas pregelatinizados o 
esterificados); colas a base de almi­
dón, fécula, dextrina o demás almi­
dones o féculas modificados:  
— Éteres y ésteres de fécula o de 
almidón  Fabricación a partir de materiales de 
cualquier partida, incluidos otros ma­
teriales de la partida 3505  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación a partir de materiales de 
cualquier partida, con excepción de 
los materiales de la partida 1108  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3507  Enzimas preparadas no expresadas ni 
comprendidas en otras partidas  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
capítulo 36  Pólvoras y explosivos; artículos de 
pirotecnia; fósforos (cerillas); alea­
ciones pirofóricas; materias inflama­
bles Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex capítulo 37  Productos fotográficos o cinemato­
gráficos, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3701  Placas y películas planas, fotográfi­
cas, sensibilizadas, sin impresionar, 
excepto las de papel, cartón o texti­
les; películas fotográficas planas au­
torrevelables, sensibilizadas, sin im­
presionar, incluso en cargadores:  
— Películas autorrevelables para fo­
tografía en color, en cargadores  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente de las partidas 3701 
o 3702. No obstante, podrán utili­
zarse materiales clasificados en la 
partida 3702 siempre que su valor 
no exceda del 30 % del precio franco 
fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
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(1) (2)  (3) o (4)  
3701 
(continuación)  — Las demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente de las partidas 3701 
o 3702. No obstante, podrán utilizar 
materiales clasificados en las partidas 
3701 y 3702siempre que su valor no 
exceda del 20 % del precio franco 
fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3702  Películas fotográficas en rollos, sen­
sibilizadas, sin impresionar, excepto 
las de papel, cartón o textiles; pelícu­
las fotográficas autorrevelables, en 
rollos, sensibilizadas, sin impresionar  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a las partidas 3701 o 
3702.  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3704  Placas, películas, papel, cartón y tex­
tiles, fotográficos, impresionados 
pero sin revelar  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a las partidas 3701 a 
3704  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex capítulo 38  Productos diversos de las industrias 
químicas, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3801  — Grafito coloidal que se presente 
en suspensión en aceite y grafito 
semicoloidal, pastas carbonosas 
para electrodos  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
— Grafito en forma de pasta que sea 
una mezcla que contenga más del 
30 % en peso de grafito y aceites 
minerales  Fabricación en la que el valor de to­
dos los materiales de la partida 3403 
utilizados no exceda del 20 % del 
precio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3803  Tall-oil  refinado  Refinado de  tall-oil  en bruto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3805  Esencia de pasta celulósica al sulfato, 
depurada  Depuración que implique la destila­
ción y el refino de esencia de pasta 
celulósica al sulfato, en bruto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 3806  Gomas éster (resinas esterificadas)  Fabricación a partir de ácidos resíni­
cos Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1349  
(1) (2)  (3) o (4)  
ex 3807  Pez negra (brea o pez de alquitrán 
vegetal)  Destilación de alquitrán de madera  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
3808  Insecticidas, raticidas, fungicidas, 
herbicidas, inhibidores de germina­
ción y reguladores del crecimiento 
de las plantas, desinfectantes y pro­
ductos similares, presentados en for­
mas o envases para la venta al por 
menor, o como preparaciones o en 
artículos, tales como cintas, mechas 
y velas, azufradas y papeles mata­
moscas  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3809  Aprestos y productos de acabado, 
aceleradores de tintura o de fijación 
de materias colorantes y demás pro­
ductos y preparaciones (por ejemplo: 
aprestos y mordientes), del tipo de 
los utilizados en la industria textil, 
del papel, del cuero o industrias si­
milares, no expresados ni comprendi­
dos en otra parte  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3810  Preparaciones para el decapado de 
los metales; flujos y demás prepara­
ciones auxiliares para soldar los me­
tales; pastas y polvos para soldar, 
constituidos por metal y otros pro­
ductos; preparaciones del tipo de las 
utilizadas para recubrir o rellenar 
electrodos o varillas de soldadura  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3811  Preparaciones antidetonantes, inhibi­
dores de oxidación, aditivos pepti­
zantes, mejoradores de viscosidad, 
anticorrosivos y demás aditivos pre­
parados para aceites minerales (in­
cluida la gasolina) u otros líquidos 
utilizados para los mismos fines que 
los aceites minerales:  
— Aditivos preparados para aceites 
lubricantes que contengan aceites 
de petróleo o de minerales bitu­
minosos  Fabricación en la que el valor de to­
dos los materiales utilizados de la 
partida 3811 no exceda del 50 % 
del precio franco fábrica del producto  
— Los demás  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  ▼M1
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(1) (2)  (3) o (4)  
3812  Aceleradores de vulcanización prepa­
rados; plastificantes compuestos para 
caucho o plástico, no expresados ni 
comprendidos en otra parte; prepara­
ciones antioxidantes y demás estabi­
lizantes compuestos para caucho o 
plástico  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3813  Preparaciones y cargas para aparatos 
extintores; granadas y bombas extin­
toras  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3814  Disolventes y diluyentes orgánicos 
compuestos, no expresados ni com­
prendidos en otra parte; preparacio­
nes para quitar pinturas o barnices  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3818  Elementos químicos dopados para 
uso en electrónica, en discos, obleas 
(wafers ) o formas análogas; com­
puestos químicos dopados para uso 
en electrónica  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3819  Líquidos para frenos hidráulicos y 
demás líquidos para transmisiones hi­
dráulicas, sin aceites de petróleo ni 
de minerales bituminosos o con un 
contenido inferior al 70 % en peso 
de dichos aceites  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3820  Preparaciones anticongelantes y lí­
quidos preparados para descongelar  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3822  Reactivos de diagnóstico o de labo­
ratorio sobre cualquier soporte y re­
activos de diagnóstico o de laborato­
rio preparados, incluso sobre soporte, 
excepto los de las partidas 3002 o 
3006  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3823  Ácidos grasos monocarboxílicos in­
dustriales; aceites ácidos del refina­
do; alcoholes grasos industriales:  
— Ácidos grasos monocarboxílicos 
industriales; aceites ácidos del re­
finado  Fabricación en la que todos los ma­
teriales utilizados estén clasificados 
en una partida diferente a la del pro­
ducto  
— Alcoholes grasos industriales  Fabricación a partir de materiales de 
cualquier partida incluidos otros ma­
teriales de la partida 3823  
3824  Preparaciones aglutinantes para mol­
des o núcleos de fundición; produc­
tos químicos y preparaciones de la 
industria química o de las industrias 
conexas (incluidas las mezclas de 
productos naturales), no expresados 
ni comprendidos en otras parte; pro­
ductos residuales de la industria quí­
mica o de las industrias conexas, no 
expresados ni comprendidos en otra 
parte:  ▼M1
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(1) (2)  (3) o (4)  
3824 
(continuación) — Los siguientes productos de esta 
partida: 
Preparaciones aglutinantes para 
moldes o núcleos de fundición 
basadas en productos resinosos 
naturales 
Ácidos naftécnicos, sus sales in­
solubles en agua y sus ésteres 
Sorbitol, excepto el de la partida 
2905 
Sulfonatos de petróleo, excepto 
los de metales alcalinos, de amo­
nio o de etanolaminas; ácidos 
sulfónicos tiofenados de aceites 
minerales bituminosos y sus sa­
les 
Intercambiadores de iones 
Compuestos absorbentes para 
perfeccionar el vacío en las vál­
vulas o tubos eléctricos 
Óxidos de hierro alcalinizados 
para la depuración de los gases 
Aguas de gas amoniacal y crudo 
amoniacal producidos en la de­
puración del gas de hulla 
Ácidos sulfonafténicos, así como 
sus sales insolubles y ésteres 
Aceites de Fusel y aceite de Dip­
pel 
Mezclas de sales con diferentes 
aniones 
Pasta con base de gelatina, sobre 
papel o tejidos o no  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 20 % del precio franco fábrica 
del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
3901  Polímeros de etileno en formas pri­
marias:  
— Productos de homopolimerización 
de adición en los que un solo mo­
nómero represente más de un 
99 % en peso del contenido total 
del polímero  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales del ca­
pítulo 39 utilizados no exceda 
del 20 % del precio franco fá­
brica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Para los productos compuestos por materiales clasificados por , una parte, en las partidas 3901 a 3906 y, por otra, en las pa rtidas 3907 a 3911, esta 
restricción sólo se aplicará al grupo de materiales que predomi nan en peso en el producto.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1352  
(1) (2)  (3) o (4)  
3901 
(continuación) — Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3902 
a 
3906  Polímeros de propileno o de otras 
olefinas; Polímeros de estireno; Polí­
meros de cloruro de vinilo o de otras 
olefinas halogenadas; Polímeros de 
acetato de vinilo o de otros ésteres 
vinílicos; Polímeros acrílicos; todos 
en formas primarias  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3907  Poliacetales, los demás poliéteres y 
resinas epoxi, en formas primarias; 
policarbonatos, resinas alcídicas, po­
liésteres alílicos y demás poliésteres, 
en formas primarias:  
— Copolímero, a partir de policarbo­
nato y copolímero de acrilo nitro­
lo-butadieno-estireno (ABS)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, pueden utilizarse mate­
riales clasificados en la misma par­
tida siempre que su valor no exceda 
del 50 % del precio franco fábrica 
del producto (  1 ) 
— Poliéster  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
del capítulo 39 siempre que su valor 
no exceda del 20 % del precio franco 
fábrica del producto y/o fabricación a 
partir de policarbonato de tetrabromo 
(bisfenol A)  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3908 
a 
3911  Poliamidas; Resinas amínicas, resinas 
fenólicas y poliuretanos; Siliconas; 
Resinas de petróleo, resinas cumaro­
naindeno, politerpenos, polisulfuros, 
polisulfonas, otros productos; todos 
en formas primarias  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Para los productos compuestos por materiales clasificados por , una parte, en las partidas 3901 a 3906 y, por otra, en las pa rtidas 3907 a 3911, esta 
restricción sólo se aplicará al grupo de materiales que predomi nan en peso en el producto.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1353  
(1) (2)  (3) o (4)  
3912  Celulosa y sus derivados químicos, 
no expresados ni comprendidos en 
otra parte, en formas primarias  Fabricación en la que el valor de los 
materiales clasificados en la misma 
partida del producto no exceda del 
20 % del precio franco fábrica del 
producto  
3913 
a 
3914  Polímeros naturales y polímeros na­
turales modificados no expresados ni 
comprendidos en otra parte; Inter­
cambiadores de iones a base de polí­
meros de las partidas 3901 a 3913, 
en formas primarias  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3915  Desechos, desperdicios y recortes, de 
plástico  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3916 
a 
3921  Productos semimanufacturados y ar­
tículos de plástico, excepto los clasi­
ficados en las partidas ex 3916, 
ex 3917, ex 3920 y ex 3921, cuyas 
reglas se indican más adelante:  
— Productos planos trabajados de un 
modo distinto que en la superficie 
o cortados de forma distinta a la 
cuadrada o a la rectangular; otros 
productos, trabajados de un modo 
distinto que en la superficie  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 50 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
— Los demás:  
— — Productos de homopolimeriza­
ción de adición en los que un 
solo monómero represente 
más de un 99 % en peso del 
contenido total del polímero  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto; 
— el valor de cualquier material del 
capítulo 39 utilizado no exceda 
del 20 % del precio franco fá­
brica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Para los productos compuestos por materiales clasificados por , una parte, en las partidas 3901 a 3906 y, por otra, en las pa rtidas 3907 a 3911, esta 
restricción sólo se aplicará al grupo de materiales que predomi nan en peso en el producto.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1354  
(1) (2)  (3) o (4)  
3916 
a 
3921 
(continuación) — — Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en un 
capítulo diferente al capítulo 39. No 
obstante, pueden utilizarse materiales 
clasificados en el capítulo 39 siempre 
que su valor no exceda del 20 % del 
precio franco fábrica del producto (  1 ) Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
ex 3916 
y 
ex 3917  Perfiles y tubos  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales clasifi­
cados en la misma partida del 
producto no exceda del 20 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
ex 3920  — Hoja o película de ionómeros  Fabricación a partir de sales parcial­
mente termoplásticas que sean un co­
polímero de etileno y ácido metacrí­
lico neutralizado parcialmente con io­
nes metálicos, principalmente cinc y 
sodio  Fabricación en la que el va­
lor de todos los materiales 
idilizados no excedo del 
25 % del precio franco fá­
brica del producto  
— Hoja de celulosa regenerada, po­
liamidas o polietileno  Fabricación en la que el valor de los 
materiales de la misma partida que el 
produto no debe exceder del 20 % 
del precio franco fábrica del producto  
ex 3921  Bandas de plástico, metalizadas  Fabricación a partir de bandas de po­
liéster de gran transparencia de un 
espesor inferior a 23 micras (  2 ) Fabricación en la cual el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
3922 
a 
3926  Artículos de plástico  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
ex capítulo 40  Caucho y sus manufacturas; con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 4001  Planchas de crepé de caucho para 
calzado  Laminado de crepé de caucho natural  
_____________  
( 1 ) Para los productos compuestos por materiales clasificados por , una parte, en las partidas 3901 a 3906 y, por otra, en las pa rtidas 3907 a 3911, esta 
restricción sólo se aplicará al grupo de materiales que predomi nan en peso en el producto. 
( 2 ) Las bandas siguientes se considerarán de gran transparencia: bandas cuya resistencia a la luminosidad, medida con arreglo a ASTM-D 1003-16 
por el nefelímetro de Gardner ( Hazelfactor ), es inferior al 2 %.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1355  
(1) (2)  (3) o (4)  
ex 4002  Látex  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
4005  Caucho mezclado sin vulcanizar, en 
formas primarias o en placas, hojas o 
tiras Fabricación en la que el valor de to­
dos los materiales utilizados, excepto 
el caucho natural, no exceda del 
50 % del precio franco fábrica del 
producto  
4012  Neumáticos (llantas neumáticas) re­
cauchutados o usados de caucho, 
bandajes (llantas macizas o huecas), 
bandas de rodadura intercambiables 
para neumáticos (llantas neumáticas) 
y protectores ( flaps ), de caucho:  
— Neumáticos (llantas neumáticas) 
recauchutados, bandajes (llantas 
macizas o huecas), de caucho  Recauchutado de neumáticos usados  
— Los demás  Fabricación a partir de materiales de 
cualquier partida, excepto los mate­
riales de las partidas 4011 o 4012  
ex 4017  Manufacturas de caucho endurecido  Fabricación a partir de caucho endu­
recido  
ex capítulo 41  Pieles (excepto la peletería) y cueros; 
con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 4102  Pieles de ovinos o corderos en bruto, 
deslanados  Deslanado de pieles de ovino o de 
cordero provistos de lana  
4104 (  1 ) 
a 
4107  Cueros y pieles sin lana o pelos, dis­
tintas de las comprendidas en las par­
tidas 4108 o 4109  Nuevo curtido de cueros y pieles pre­
curtidas 
o 
Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
4109  Cueros y pieles barnizados (charola­
dos) o revestidos; cueros y pieles 
metalizados  Fabricación a partir de cueros y pie­
les de las partidas 4104 a 4107 siem­
pre que su valor no exceda del 50 % 
del precio franco fábrica del producto  
capítulo 42  Manufacturas de cuero; artículos de 
talabartería o guarnicionería; artículos 
de viaje, bolsos de mano (carteras) y 
continentes similares; manufacturas 
de tripas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
_____________  
( 1 ) Véase la nota 4 del apéndice II (a) y la Declaración conjunta  VI. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1356  
(1) (2)  (3) o (4)  
ex capítulo 43  Peletería y confecciones de peletería; 
peletería facticia o artificial; con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 4302  Peletería curtida o adobada, ensam­
blada:  
— Napas, trapecios, cuadros, cruces 
o presentaciones análogas  Decoloración o tinte, además del 
corte y ensamble de peletería curtida 
o adobada  
— Los demás  Fabricación a partir de peletería cur­
tida o adobada, sin ensamblar  
4303  Prendas y complementos (acceso­
rios), de vestir y demás artículos de 
peletería  Fabricación a partir de peletería cur­
tida o adobada sin ensamblar de la 
partida 4302  
ex capítulo 44  Madera, carbón vegetal y manufactu­
ras de madera; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 4403  Madera simplemente escuadrada  Fabricación a partir de madera en 
bruto, incluso descortezada o simple­
mente desbastada  
ex 4407  Madera aserrada o desbastada longi­
tudinalmente, cortada o desenrollada, 
cepillada, lijada o unida por entalla­
duras múltiples, de espesor superior a 
6 mm  Madera lijada, cepillada o unida por 
entalladuras  
ex 4408  Chapas y madera para contrachapa­
dos, de espesor igual o inferior a 
6 mm, empalmadas y otras maderas 
simplemente aserradas longitudinal­
mente, cortadas o desenrolladas, de 
espesor igual o inferior a 6 mm, ce­
pilladas, lijadas o unidas por entalla­
duras múltiples  Madera empalmada, lijada, cepillada 
o unida por entalladuras  
ex 4409  Madera perfilada longitudinalmente 
en una o varias caras o cantos, in­
cluso lijada o unida por entalladuras 
múltiples:  
— Madera lijada o unida por entalla­
duras múltiples  Lijado o unión por entalladuras múl­
tiples  
— Listones y molduras  Transformación en forma de listones 
y molduras  
ex 4410 
a 
ex 4413  Listones y molduras de madera para 
muebles, marcos, decorados interio­
res, conducciones eléctricas y análo­
gos Transformación en forma de listones 
y molduras  
ex 4415  Cajas, cajitas, jaulas, cilindros y en­
vases similares, completos, de made­
ra Fabricación a partir de tableros no 
cortados a su tamaño  
ex 4416  Barriles, cubas, tinas, cubos y demás 
manufacturas de tonelería y sus par­
tes, de madera  Fabricación a partir de duelas de ma­
dera, incluso aserradas por las dos 
caras principales, pero sin otra labor  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1357  
(1) (2)  (3) o (4)  
ex 4418  — Obras de carpintería y piezas de 
armazones para edificios y cons­
trucciones, de madera  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar los 
tableros de madera celular, los enta­
blados verticales y las rajaduras  
— Listones y molduras  Transformación en forma de listones 
y molduras  
ex 4421  Madera preparada para cerillas y fós­
foros; clavos de madera para el cal­
zado  Fabricación a partir de madera de 
cualquier partida excepto la madera 
hilada de la partida 4409  
ex capítulo 45  Corcho y sus manufacturas; con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
4503  Manufacturas de corcho natural  Fabricación a partir de corcho de la 
partida 4501  
capítulo 46  Manufacturas de espartería o cestería  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
capítulo 47  Pasta de madera o de las demás ma­
terias fibrosas celulósicas; papel o 
cartón para reciclar (desperdicios y 
desechos)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 48  Papel y cartón; manufacturas de 
pasta de celulosa, de papel o de car­
tón; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
4810  Papel y cartón estucados por una o 
las dos caras con caolín u otras sus­
tancias inorgánicas, con aglutinante o 
sin él, con exclusión de cualquier 
otro estucado o recubrimiento, in­
cluso coloreados o decorados en la 
superficie o impresos, en bobinas 
(rollos) o en hojas  Fabricación a partir de los materiales 
utilizados en la fabricación del papel 
del capítulo 47  
ex 4811  Papeles y cartones simplemente pau­
tados, rayados o cuadriculados  Fabricación a partir de los materiales 
utilizados en la fabricación del papel 
del capítulo 47  
4816  Papel carbón (carbónico), papel auto­
copia y demás papeles para copiar o 
transferir (excepto los de la partida 
4809), clisés de mimeógrafo ( sten­
cils) completos y placas offset, de 
papel, incluso acondicionados en ca­
jas Fabricación a partir de los materiales 
utilizados en la fabricación del papel 
del capítulo 47  ▼M1
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(1) (2)  (3) o (4)  
4817  Sobres, sobres-carta, tarjetas postales 
sin ilustrar y tarjetas para correspon­
dencia, de papel o cartón; cajas, bol­
sas (sobres) y presentaciones simila­
res, de papel o cartón, con un surtido 
de artículos de correspondencia  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
ex 4818  Papel higiénico  Fabricación a partir de los materiales 
utilizados en la fabricación del papel 
del capítulo 47  
ex 4819  Cajas, sacos, y demás envases de pa­
pel, cartón en guata de celulosa o de 
napas de fibras de celulosa  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
ex 4820  Bloques de papel de cartas (papel de 
escribir en «blocks»)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
ex 4823  Otros papeles y cartones, en guata de 
celulosa o de napas de fibras de ce­
lulosa, cortados en formato  Fabricación a partir de materiales uti­
lizados en la fabricación del papel 
del capítulo 47  
ex capítulo 49  Productos editoriales, de la prensa o 
de las demás industrias gráficas; tex­
tos manuscritos o mecanografiados y 
planos; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
4909  Tarjetas postales impresas o ilustra­
das; tarjetas impresas con felicitacio­
nes o comunicaciones personales, in­
cluso con ilustraciones, adornos o 
aplicaciones, o con sobres  Fabricación a partir de materiales no 
clasificados en las partidas 4909 o 
4911  
4910  Calendarios de cualquier clase impre­
sos, incluidos los tacos de calendario:  
— Los calendarios compuestos, tales 
como los denominados «perpe­
tuos» o aquellos otros en los 
que el taco intercambiable está 
colocado en un soporte que no 
es de papel o de cartón  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
— Los demás  Fabricación a partir de materiales no 
clasificados en las partidas 4909 o 
4911 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1359  
(1) (2)  (3) o (4)  
ex capítulo 50  Seda, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 5003  Desperdicios de seda (incluidos los 
capullos de seda no devanables, los 
desperdicios de hilados y las hila­
chas), cardados o peinados  Cardado o peinado de desperdicios 
de seda  
5004 
a 
ex 5006  Hilados de seda e hilados de desper­
dicios de seda  Fabricación a partir de (  1 ): 
— seda cruda, desperdicios de seda, 
sin cardar ni peinar ni preparar 
de otro modo para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformar de otro modo 
para la hilatura 
— materiales químicos o de pastas 
textiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5007  Tejidos de seda o de desperdicios de 
seda:  
— Formados por materias textiles, 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1360  
(1) (2)  (3) o (4)  
ex capítulo 51  Lana y pelo fino u ordinario; hilados 
y tejidos de crin, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
5106 
a 
5110  Hilados de lana cardada, pelo fino u 
ordinario de animal o de crin  Fabricación a partir de (  1 ): 
— seda cruda o desperdicios de 
seda cardados o peinados o 
transformados de otro modo 
para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformadas de otro 
modo para la hilatura, 
— materiales químicos o de pastas 
textiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5111 
a 
5113  Tejidos de lana, pelo fino u ordinario 
de animal o de crin:  
— Formados por materias textiles 
asociados a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 1361  
(1) (2) (3) o (4) 
ex capítulo 52  Algodón; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
5204 
a 
5207  Hilado e hilo de coser de algodón  Fabricación a partir de (  1 ): 
— seda cruda o desperdicios de 
seda cardados o peinados o 
transformados de otro modo 
para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformadas de otro 
modo para la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5208 
a 
5212  Tejidos de algodón:  
— Formados por materias textiles 
asociadas a hilo de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 La norma de estampado se aplicará solamente a las exportacione s de la CE a México para una cuota agregada anual de 2 000 000 m 2 . Esta 
cuota será asignada por México sobre la base del principio de « primero en tiempo, primero en derecho ( first come, first served )». Véase la nota 
13 del apéndice II (a). ◄.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1362  
(1) (2)  (3) o (4)  
ex capítulo 53  Las demás fibras textiles vegetales; 
hilados de papel y tejidos de hilados 
de papel, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
5306 
a 
5308  Hilados de otras fibras textiles vege­
tales; hilados de papel  Fabricación a partir de (  1 ): 
— seda cruda o desperdicios de 
seda cardados o peinados o 
transformados de otro modo 
para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformadas de otro 
modo para la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5309 
a 
5311  Tejidos de otras fibras textiles vege­
tales; tejidos de hilados de papel:  
— Formados por materias textiles 
asociadas a hilo de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1363  
(1) (2)  (3) o (4)  
5401 
a 
5406  Hilado, monofilamento e hilo de fila­
mentos sintéticos y artificiales  Fabricación a partir de (  1 ): 
— seda cruda o desperdicios de 
seda cardados o peinados o 
transformados de otro modo 
para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformadas de otro 
modo para la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5407 
y 
5408  Tejidos de hilados de filamentos sin­
téticos o artificiales:  
— Formados por materias textiles 
asociadas a hilo de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
5501 
a 
5507  Fibras sintéticas o artificiales discon­
tinuas  Fabricación a partir de materiales 
químicos o pastas textiles  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 La norma de estampado se aplicará solamente a las exportacione s de la CE a México para una cuota agregada anual de 3 500 000 m 2 . Esta 
cuota será asignada por México sobre la base del principio de « primero en tiempo, primero en derecho ( first come, first served )». Véase la nota 
13 del apéndice II (a). ◄  ▼M1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 1364  
(1) (2) (3) o (4) 
5508 
a 
5511  Hilado e hilo de coser de fibras sin­
téticas o artificiales  Fabricación a partir de (  1 ): 
— seda cruda, desperdicios de seda, 
cardados, peinados o preparados 
de otro modo para la hilatura, 
— fibras naturales sin cardar ni pei­
nar ni transformar de otro modo 
para la hilatura, 
— materiales químicos o de pastas 
textiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5512 
a 
5516  Tejidos de fibras sintéticas y artificia­
les discontinuas:  
— Formados por materias textiles 
asociadas a hilo de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas, sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— papel 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
ex capítulo 56  Guata, fieltro y tela sin tejer; hilados 
especiales; cordeles, cuerdas y corda­
jes; artículos de cordelería, con ex­
cepción de:  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— materiales químicos o de pastas 
textiles, o 
— materiales que sirvan para la fa­
bricación del papel  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 La norma de estampado se aplicará solamente a las exportacione s de la CE a México para una cuota agregada anual de 2 000 000 m 2 . Esta 
cuota será asignada por México sobre la base del principio de « primero en tiempo, primero en derecho ( first come, first served )». Véase la nota 
13 del apéndice II (a). ◄.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1365  
(1) (2)  (3) o (4)  
5602  Fieltro, incluso impregnado, recubier­
to, revestido o estratificado:  
— Fieltros punzonados  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras de nailon discontinuas de 
las partidas 5501 o 5503, 
— materiales químicos o pastas tex­
tiles 
No obstante: 
— el filamento de polipropileno de 
la partida 5402, 
— las fibras de polipropileno de las 
partidas 5503 o 5506, o 
— las estopas de filamento de poli­
propileno de la partida 5501, 
para los que el valor de un solo 
filamento o fibra es inferior a 9 
decitex se podrán utilizar siem­
pre que su valor no exceda del 
40 % del precio franco fábrica 
del producto  
— Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras de nailon discontinuas de 
las partidas 5501 o 5503, 
— fibras sintéticas o artificiales dis­
continuas de caseína, o 
— materiales químicos o pastas tex­
tiles 
5604  Hilos y cuerdas de caucho, revestidos 
(recubiertos) de textiles; hilados tex­
tiles, tiras y formas similares de las 
partidas 5404 o 5405, impregnados, 
recubiertos, revestidos o enfundados 
con caucho o plástico:  
— Hilos y cuerdas de caucho vulca­
nizado recubiertos de textiles  fabricación a partir de hilos y cuerdas 
de caucho, sin recubrir de textiles  
— Los demás  Fabricación a partir de (  1 ): 
— fibras naturales sin cardar ni pei­
nar ni transformadas de otro 
modo para la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1366  
(1) (2)  (3) o (4)  
5605  Hilados metálicos e hilados metaliza­
dos, incluso entorchados, constitui­
dos por hilados textiles, tiras o for­
mas similares de las partidas 5404 o 
5405, bien combinados con metal en 
forma de hilos, tiras o polvo, o bien 
revestidos de metal  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
5606  Hilados entorchados, tiras y formas 
similares de las partidas 5404 o 
5405, entorchados (excepto los de 
la partida 5605 y los hilados de 
crin entorchados); hilados de cheni­
lla; «hilados de cadeneta»  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales, 
discontinuas sin cardar ni peinar 
ni transformadas de otro modo 
para la hilatura, 
— materiales químicos o pastas tex­
tiles, o 
— materiales que sirvan para la fa­
bricación del papel  
capítulo 57  Alfombras y demás revestimientos 
para el suelo, de materia textil:  
— De fieltros punzonados  Fabricación a partir de (  1 ): 
— fibras naturales, 
— hilados de filamento de nailon de 
la partida 5402, 
— fibras discontinuas de nailon de 
las partidas 5501 o 5503, o 
— materiales químicos o pastas tex­
tiles 
No obstante: 
— el filamento de polipropileno de 
la partida 5402, 
— las fibras de polipropileno de las 
partidas 5503 o 5506, o 
— las estopas de filamento de poli­
propileno de la partida 5501, 
para los que el valor de un solo 
filamento o fibra es inferior a 9 
decitex, se podrán utilizar siem­
pre que su valor no exceda del 
40 % del precio franco fábrica 
del producto 
Los tejidos de yute podrán ser usados 
como soporte para las alfombras de 
fieltro punzonado  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1367  
(1) (2)  (3) o (4)  
capítulo 57 
(continuación) — De otro fieltro  Fabricación a partir de (  1 ): 
— fibras naturales, sin cardar ni 
peinar ni transformadas de otro 
modo para la hilatura, 
— hilados de filamento de nailon de 
la partida 5402, 
— fibras discontinuas de nailon de 
las partidas 5501 o 5503, o 
— materiales químicos o pastas tex­
tiles 
No obstante: 
— el filamento de polipropileno de 
la partida 5402, 
— las fibras de polipropileno de las 
partidas 5503 o 5506, o 
— las estopas de filamento de poli­
propileno de la partida 5501, 
para los que el valor de un solo 
filamento o fibra es inferior a 9 
decitex, se podrán utilizar siem­
pre que su valor no exceda del 
40 % del precio franco fábrica 
del producto  
— Los demás:  
— — De fibras acrílicas o poliéster  Fabricación a partir de (  1 ): 
— hilados de coco o yute, 
— fibras naturales, 
— hilados de filamento de nailon de 
la partida 5402, 
— fibras discontinuas de nailon de 
las partidas 5501 o 5503, o 
— materiales químicos o pastas tex­
tiles 
No obstante: 
— el filamento de polipropileno de 
la partida 5402, 
— las fibras de polipropileno de las 
partidas 5503 o 5506, o 
— las estopas de filamento de poli­
propileno de la partida 5501, 
para los que el valor de un solo 
filamento o fibra es inferior a 9 
decitex, se podrán utilizar siem­
pre que su valor no exceda del 
40 % del precio franco fábrica 
del producto 
El tejido de yute podrá ser utilizado 
como soporte para las alfombras de 
fibras acrílicas o poliéster  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1368  
(1) (2)  (3) o (4)  
capítulo 57 
(continuación) — — Los demás  Fabricación a partir de (  1 ): 
— hilado de coco o yute, 
— hilado de filamentos sintéticos o 
artificiales, 
— fibras naturales, o 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura 
El tejido de yute podrá ser utilizado 
como soporte para las demás alfom­
bras 
5801  Terciopelo y felpa, excepto los de 
punto, y tejidos de chenilla, excepto 
los productos de la partida 5806:  
— Formados por materias textiles 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, 
— materiales químicos o pastas tex­
tiles 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  Para los tejidos de algodón 
clasificados en esta partida: 
fabricación a partir de hila­
dos de algodón y estampado 
acompañado de, al menos, 
dos operaciones de prepara­
ción o de acabado (como el 
desgrasado, el blanqueado, la 
mercerización, la termofija­
ción, el perchado, el calan­
drado, el tratamiento contra 
el encogimiento, el acabado 
permanente, el decatizado, 
la impregnación, el zurcido 
y el desmotado)  
5802 
a 
5804  Tejidos con bucles del tipo para toa­
llas, excepto los productos de la par­
tida 5806; superficies textiles con 
mechón insertado, excepto los pro­
ductos de la partida 5703; tejidos 
de gasa de vuelta, excepto los pro­
ductos de la partida 5806; tul, tul- 
bobinot y tejidos de mallas anudadas; 
encajes en pieza, tiras o motivos 
(aplicaciones), excepto los productos 
de la partida 6002:  
— Formados por materias textiles 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 En lo que respecta a las partidas SA 5801, 5806 y 5811, la nor ma de estampado se aplicará solamente a las exportaciones de la  CE a 
México para una cuota agregada anual de 500 000 m  2 . Esta cuota será asignada por México sobre la base del princip io de «primero en tiempo, 
primero en derecho ( first come, first served )». Véase la nota 13 del apéndice II (a). ◄  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1369  
(1) (2)  (3) o (4)  
5802 
a 
5804 
(συνέχεια) — Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
5805  Tapicería tejida a mano (gobelinos, 
flandes, aubusson, beauvais y simila­
res) y tapicería de aguja (por ejem­
plo, de  petit point  o de punto de 
cruz), incluso confeccionadas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
5806  Cintas, excepto los artículos de la 
partida 5807; cintas sin trama, de hi­
lados o fibras paralelizados y agluti­
nados:  
— Formados por materias textiles 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, 
— materiales químicos o pastas tex­
tiles 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  Para tejidos de algodón clasi­
ficados en esta partida: fabri­
cación a partir de hilados de 
algodón y estampado acom­
pañado de, al menos, dos 
operaciones de preparación 
o de acabado (como el des­
grasado, el blanqueado, la 
mercerización, la termofija­
ción, el perchado, el calan­
drado, el tratamiento contra 
el encogimiento, el acabado 
permanente, el decatizado, 
la impregnación, el zurcido 
y el desmotado) 
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 En lo que respecta a las partidas SA 5801, 5806 y 5811, la nor ma de estampado se aplicará solamente a las exportaciones de la  CE a 
México para una cuota agregada anual de 500 000 m  2 . Esta cuota será asignada por México sobre la base del princip io de «primero en tiempo, 
primero en derecho ( first come, first served )». Véase la nota 13 del apéndice II (a). ◄  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1370  
(1) (2)  (3) o (4)  
5807 
a 
5809  Etiquetas, escudos y artículos simila­
res, de materia textil, en pieza, cintas 
o recortados, sin bordar; Trenzas en 
piezas; artículos de pasamanería y ar­
tículos ornamentales análogos, en 
pieza, sin bordar, excepto los de pun­
to; bellotas, madroños, pompones, 
borlas y artículos similares; Tejidos 
de hilos de metal y tejidos de hilados 
metálicos o de hilados textiles meta­
lizados de la partida 5605, del tipo 
de los utilizados en prendas de vestir, 
tapicerías o usos similares, no expre­
sados ni comprendidos en otra parte:  
— Formados por materias textiles 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
— Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
5810  Bordados en pieza, tiras o motivos  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
5811  Productos textiles acolchados en pie­
za, constituidos por una o varias ca­
pas de materia textil combinadas con 
una materia de relleno y mantenidas 
mediante puntadas u otro modo de 
sujeción, excepto los bordados de la 
partida 5810:  
— Formados por materias textiles 
asociadas a hilos de caucho  Fabricación a partir de hilados sim­
ples (  1 ) 
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1371  
(1) (2)  (3) o (4)  
5811 
(continuación) — Los demás  Fabricación a partir de (  1 ): 
— fibras naturales, o 
— materiales químicos o pastas tex­
tiles 
o 
( 2 ) Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  Para tejidos de algodón clasi­
ficados en esta partida: fabri­
cación a partir de hilados de 
algodón y estampado acom­
pañado de, al menos, dos 
operaciones de preparación 
o de acabado (como el des­
grasado, el blanqueado, la 
mercerización, la termofija­
ción, el perchado, el calan­
drado, el tratamiento contra 
el encogimiento, el acabado 
permanente, el decatizado, 
la impregnación, el zurcido 
y el desmotado)  
5901  Telas recubiertas de cola o materias 
amiláceas, del tipo de las utilizadas 
para la encuadernación, cartonaje, es­
tuchería o usos similares; transparen­
tes textiles para calcar o dibujar; lien­
zos preparados para pintar; bucarán y 
telas rígidas similares del tipo de las 
utilizadas en sombrerería  Fabricación a partir de hilados  
5902  Napas tramadas para neumáticos fa­
bricadas con hilados de alta tenaci­
dad de nailon o demás poliamidas, 
de poliésteres o de rayón viscosa  Fabricación a partir de materiales 
químicos o pastas textiles  
5903  Telas impregnadas, recubiertas, re­
vestidas o estratificadas con plástico, 
excepto las de la partida 5902  Fabricación a partir de hilados 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
5904  Linóleo, incluso cortado; revesti­
mientos para el suelo formados por 
un recubrimiento o revestimiento 
aplicado sobre un soporte textil, in­
cluso cortados  Fabricación a partir de hilados (  1 ) 
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) ►M3 En lo que respecta a las partidas SA 5801, 5806 y 5811, la nor ma de estampado se aplicará solamente a las exportaciones de la  CE a 
México para una cuota agregada anual de 500 000 m  2 . Esta cuota será asignada por México sobre la base del princip io de «primero en tiempo, 
primero en derecho ( first come, first served )». Véase la nota 13 del apéndice II (a). ◄  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1372  
(1) (2)  (3) o (4)  
5905  Revestimientos de materia textil para 
paredes:  
— Impregnados, estratificados, re­
vestidos o recubiertos de caucho, 
plástico u otras materias  Fabricación a partir de hilados  
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
5906  Telas cauchutadas, excepto las de la 
partida 5902:  
— Telas de punto  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
— Otras telas compuestas por hilos 
con filamentos sintéticos que 
contengan más del 90 % en peso 
de materias textiles  Fabricación a partir de materiales 
químicos  
— Los demás  Fabricación a partir de hilados  
5907  Las demás telas impregnadas, recu­
biertas o revestidas; lienzos pintados 
para decoraciones de teatro, fondos 
de estudio o usos análogos  Fabricación a partir de hilados 
o 
Estampado acompañado de, al me­
nos, dos operaciones de preparación 
o de acabado (como el desgrasado, el 
blanqueado, la mercerización, la ter­
mofijación, el perchado, el calandra­
do, el tratamiento contra el encogi­
miento, el acabado permanente, el 
decatizado, la impregnación, el zur­
cido y el desmotado) siempre que 
el valor de los tejidos sin estampar 
no exceda del 47,5 % del precio 
franco fábrica del producto  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1373  
(1) (2)  (3) o (4)  
5908  Mechas de materia textil tejida, tren­
zada o de punto (excepto croché o 
ganchillo), para lámparas, hornillos, 
mecheros, velas o similares; mangui­
tos de incandescencia y tejidos de 
punto (excepto croché o ganchillo) 
tubulares utilizados para su fabrica­
ción, incluso impregnados:  
— Manguitos de incandescencia im­
pregnados  Fabricación a partir de tejidos de 
punto tubulares  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
5909 
a 
5911  Artículos textiles para usos industria­
les: 
— Discos de pulir que no sean de 
fieltro de la partida 5911  Fabricación a partir de hilos o des­
perdicios de tejidos o hilachas de la 
partida 6310  
— Tejidos afieltrados o no, de los 
tipos utilizados comúnmente en 
las máquinas para fabricar papel 
o en otros usos técnicos, inclui­
dos los tejidos impregnados o re­
vestidos, tubulares o sin fin, con 
urdimbres o tramas simples o 
múltiples, o tejidos en plano, en 
urdimbre o en tramas múltiples 
de la partida 5911  Fabricados a partir de (  1 ): 
— hilados de coco, 
— los materiales siguientes: 
— hilados de politetrafluoroeti­
leno (  2 ), 
— hilados de poliamida, retorci­
dos y revestidos, impregna­
dos o cubiertos de resina fe­
nólica, 
— hilados de poliamida aromá­
tica obtenida por policonden­
sación de meta-fenilenodia­
mina y de ácido isoftálico, 
— monofilamentos de politetra­
fluoroetileno (  2 ), 
— hilados de fibras textiles sin­
téticas de poli-p-fenilenote­
raftalamida, 
— hilados de fibras de vidrio, 
revestidos de una resina de 
fenoplasto y reforzados o hi­
lados acrílicos (  2 ), 
— monofilamentos de copoliés­
ter, de un poliéster y de una 
resina de ácido terftálico, de 
1,4-ciclohexanodietanol y de 
ácido isoftálico, 
— fibras naturales, 
— fibras sintéticas o artificiales 
discontinuas sin cardar ni 
peinar o con otro proceso 
de hilado, o 
— materiales químicos o pastas 
textiles, 
— monofilamentos de poliami­
das de la partida 5404  
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) La utilización de este material está limitada a la fabricació n de tejidos del tipo utilizado en las máquinas de fabricar pap el. ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1374  
(1) (2)  (3) o (4)  
— Los demás  Fabricación a partir de (  1 ): 
— hilados de coco, 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
capítulo 60  Géneros (tejidos) de punto  Fabricación a partir de (  1 ): 
— fibras naturales, o 
— materiales químicos o pastas tex­
tiles 
capítulo 61  Prendas y complementos (accesorios) 
de vestir, de punto:  
— Suéteres de fibras acrílicas  Fabricación a partir de (  1 ): 
— hilados de seda, 
— hilados de lana, 
— fibras de algodón, 
— otros hilados de materiales texti­
les vegetales, 
— hilados especiales del capí­
tulo 56, 
— materiales químicos o pastas tex­
tiles.  
— Obtenidos cosiendo o ensam­
blando dos piezas o más de teji­
dos de punto cortados u obteni­
dos en formas determinadas, ex­
cepto los suéteres de fibras acrí­
licas Fabricación a partir de hila­
dos (  1 ) ( 2 ) ( 3 ) 
— Los demás, excepto los suéteres 
de fibras acrílicas  Fabricación a partir de (  1 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
transformadas de otro modo para 
la hilatura, o 
— materiales químicos o pastas tex­
tiles 
_____________  
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 2 ) Véase la nota introductoria 6. 
( 3 ) Véase la nota 5 del apéndice II (a).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1375  
(1) (2)  (3) o (4)  
ex capítulo 62  Prendas y complementos (accesorios) 
de vestir, excepto los de punto, con 
excepción de:  Fabricación a partir de hilados (  2 ) ( 4 ) (  5 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
ex 6202 
ex 6204 
ex 6206 
ex 6209 
y 
ex 6211  Prendas para mujeres, niñas y bebés, 
y otros complementos de vestir para 
bebés, bordadas  Fabricación a partir de hilados (  2 ) ( 4 ) 
o 
Fabricación a partir de tejidos sin 
bordar cuyo valor no exceda del 
40 % del precio franco fábrica del 
producto (  2 ) ( 4 ) ( 5 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
ex 6210 
y 
ex 6216  Equipos ignífugos de tejido revestido 
con una lámina delgada de poliéster 
aluminizado  Fabricación a partir de hilados (  2 ) 
o 
Fabricación a partir de tejidos sin 
bordar cuyo valor no exceda del 
40 % del precio franco fábrica del 
producto (  2 ) 
6213 
y 
6214  Pañuelos de bolsillo, chales, pañuelos 
de cuello, bufandas, mantillas, velos 
y artículos similares:  
_____________  
( 4 ) Véase la nota 6 del apéndice II (a). 
( 5 ) Véase la nota 7 del apéndice II (a).  ▼M1
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(1) (2)  (3) o (4)  
— Bordados  Fabricación a partir de hilados sim­
ples crudos (  1 ) ( 2 ) 
o 
Fabricación a partir de tejidos sin 
bordar cuyo valor no exceda del 
40 % del precio franco fábrica del 
producto (  1 ) ( 3 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
— Los demás  Fabricación a partir de hilados sim­
ples crudos (  1 ) ( 2 ) 
o 
Confección seguida de un estampado 
acompañado de, al menos, dos ope­
raciones de preparación o de acabado 
(como el desgrasado, el blanqueado, 
la mercerización, la termofijación, el 
perchado, el calandrado, el trata­
miento contra el encogimiento, el 
acabado permanente, el decatizado, 
la impregnación, el zurcido y el des­
motado) siempre que el valor de los 
tejidos sin estampar de las partidas 
6213 y 6214utilizados no exceda 
del 47,5 % del precio franco fábrica 
del producto  
6217  Los demás complementos (acceso­
rios) de vestir confeccionados; partes 
de prendas o de complementos (ac­
cesorios) de vestir, excepto los de la 
partida 6212:  
— Bordados  Fabricación a partir de hilados (  1 ) 
o 
Fabricación a partir de tejidos sin 
bordar cuyo valor no exceda del 
40 % del precio franco fábrica del 
producto (  1 ) ( 3 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47.5 % del precio 
franco fábrica del producto 
_____________  
( 1 ) Véase la nota introductoria 6. 
( 2 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5. 
( 3 ) Véase la nota 7 del apéndice II (a).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1377  
(1) (2)  (3) o (4)  
6217 
(continuación) — Equipos ignífugos de tejido reves­
tido con una lámina delgada de 
poliéster aluminizado  Fabricación a partir de hilados (  1 ) 
o 
Fabricación a partir de tejidos sin im­
pregnar cuyo valor no exceda del 
40 % del precio franco fábrica del 
producto (  1 ) 
— Entretelas para confección de cue­
llos y puños  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  
— Los demás  Fabricación a partir de hilados (  1 ) (  2 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
ex capítulo 63  Los demás artículos textiles confec­
cionados; conjuntos o surtidos; pren­
dería y trapos; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
6301 
a 
6304  Mantas, ropa de cama, etc.; visillos y 
cortinas, etc.; los demás artículos de 
tapicería:  
— De fieltro, sin tejer  Fabricación a partir de (  3 ): 
— fibras naturales, 
— materiales químicos o pastas tex­
tiles 
_____________  
( 1 ) Véase la nota introductoria 6. 
( 2 ) Véase la nota 7 del apéndice II (a). 
( 3 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
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(1) (2)  (3) o (4)  
6301 
a 
6304 
(continuación) — Los demás:  
— — Bordados  Fabricación a partir de hilados sim­
ples crudos (  1 ) ( 2 ) 
o 
Fabricación a partir de tejidos sin 
bordar (con exclusión de los de pun­
to) cuyo valor no exceda del 40 % 
del precio franco fábrica del producto  ( 3 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
— — Los demás  Fabricación a partir de hilados sim­
ples crudos (  1 ) ( 2 ) ( 3 ) Estampado acompañado 
de, al menos, dos operacio­
nes de preparación o de aca­
bado (como el desgrasado, el 
blanqueado, la merceriza­
ción, la termofijación, el per­
chado, el calandrado, el trata­
miento contra el encogimien­
to, el acabado permanente, el 
decatizado, la impregnación, 
el zurcido y el desmotado) 
siempre que el valor de los 
tejidos sin estampar no ex­
ceda del 47,5 % del precio 
franco fábrica del producto  
6305  Sacos (bolsas) y talegas, para envasar  Fabricación a partir de (  4 ): 
— fibras naturales, 
— fibras sintéticas o artificiales dis­
continuas sin cardar ni peinar ni 
preparadas de otro modo para la 
hilatura, o 
— materiales químicos o pastas tex­
tiles 
6306  Toldos de cualquier clase; tiendas 
(carpas); velas para embarcaciones, 
deslizadores o vehículos terrestres 
(carros de vela); artículos de acam­
par: 
— Sin tejer  Fabricación a partir de (  1 ) ( 4 ): 
— fibras naturales, 
— materiales químicos o pastas tex­
tiles 
— Los demás  Fabricación a partir de hilados sim­
ples crudos (  1 ) ( 4 ) 
_____________  
( 1 ) Véase la nota introductoria 6. 
( 2 ) Respecto de los artículos de punto, no elásticos ni revestido s de caucho, obtenidos cosiendo o ensamblando piezas de tejido de punto (cortadas o 
tejidas directamente en forma), véase la nota introductoria 6. 
( 3 ) Véase la nota 8 del apéndice II (a) y la Declaración conjunta  VIII. 
( 4 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una mezcla de materiales textiles, v éase la nota introduc­
toria 5.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1379  
(1) (2)  (3) o (4)  
6307  Los demás artículos confeccionados, 
incluidos los patrones para prendas 
de vestir  Fabricación a partir de hilados (  1 ) 
6308  Juegos (conjuntos) constituidos por 
piezas de tejido e hilados, incluso 
con accesorios, para la confección 
de alfombras, tapicería, manteles o 
servilletas bordados o de artículos 
textiles similares, en envases para la 
venta al por menor  Todos los artículos incorporados en 
un surtido deberán respetar la regla 
que se les aplicaría si no estuvieran 
incorporados en un surtido. No obs­
tante, podrían incorporarse artículos 
no originarios siempre que su valor 
total no exceda del 15 % del precio 
franco fábrica del surtido  
6310  Trapos; cordeles, cuerdas y cordajes, 
de materia textil, en desperdicios o 
en artículos inservibles  Fabricación en la que todos los ma­
teriales utilizados deben ser obteni­
dos en su totalidad  
6401  Calzado impermeable con suela y 
parte superior de caucho o plástico, 
cuya parte superior no se haya unido 
a la suela por costura o por medio de 
remaches, clavos, tornillos, espigas o 
dispositivos similares, ni se haya for­
mado con diferentes partes unidas de 
la misma manera  Fabricación a partir de materiales de 
cualquier partida, con excepción de 
conjuntos formados por partes supe­
riores de calzado con suelas primeras 
o con otras partes inferiores de la 
partida 6406  
6402 
a 
6404 (  2 ) Calzado de plástico, cuero natural o 
regenerado, o materia textil  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto, con ex­
clusión de las partes superiores 
de calzado y sus partes, otras 
que los contrafuertes y punteras 
duras, de la partida 6406; 
— el valor de todos los materiales 
utilizados no exceda del 60 % 
del precio franco fábrica del pro­
ducto  
6405  Los demás calzados  Fabricación a partir de materiales de 
cualquier partida, con exclusión de 
conjuntos formados por partes supe­
riores de calzado con suelas primeras 
o con otras partes inferiores de la 
partida 6406  
6406  Partes de calzado (incluidas las par­
tes superiores fijadas a las palmillas 
distintas de la suela); plantillas, talo­
neras y artículos similares, amovi­
bles; polainas y artículos similares, 
y sus partes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
_____________  
( 1 ) Véase la nota introductoria 6. 
( 2 ) Véase la nota 9 del apéndice II (a).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1380  
(1) (2)  (3) o (4)  
ex capítulo 65  Sombreros, demás tocados y sus par­
tes; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
6503  Sombreros y demás tocados de fieltro 
fabricados con cascos o platos de la 
partida 6501, incluso guarnecidos  Fabricación a partir de hilados o a 
partir de fibras textiles (  1 ) 
6505  Sombreros y demás tocados, de pun­
to, o confeccionados con encaje, fiel­
tro u otro producto textil en pieza 
(pero no en tiras o bandas), incluso 
guarnecidos; redecillas para el cabe­
llo, de cualquier materia, incluso 
guarnecidas  Fabricación a partir de hilados o a 
partir de fibras textiles (  1 ) 
ex capítulo 66  Paraguas, sombrillas, quitasoles, bas­
tones, bastones asiento, látigos, fustas 
y sus partes; con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
6601  Paraguas, sombrillas y quitasoles (in­
cluidos los paraguas-bastón, los qui­
tasoles-toldo y artículos similares)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
capítulo 67  Plumas y plumón preparados y ar­
tículos de plumas o plumón; flores 
artificiales; manufacturas de cabello  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 68  Manufacturas de piedra, yeso fragua­
ble, cemento, amianto (asbesto), mica 
o materias análogas; con excepción 
de: Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 6803  Manufacturas de pizarra natural o 
aglomerada  Fabricación a partir de pizarra traba­
jada 
ex 6812  Manufacturas de amianto, manufac­
turas de mezclas a base de amianto 
o a base de amianto y de carbonato 
de magnesio  Fabricación a partir de materiales de 
cualquier partida  
ex 6814  Manufacturas de mica, incluida la 
mica aglomerada o reconstituida, 
con soporte de papel, cartón y otras 
materias  Fabricación de mica trabajada (in­
cluida la mica aglomerada o recons­
tituida)  
capítulo 69  Productos cerámicos  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 70  Vidrio y sus manufacturas; con ex­
cepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 7003 
ex 7004 
y 
ex 7005  Vidrio con capas no reflectantes  Fabricación a partir de materiales de 
la partida 7001  
_____________  
( 1 ) Véase la nota introductoria 6.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1381  
(1) (2)  (3) o (4)  
7006  Vidrio de las partidas 7003, 7004 o 
7005, curvado, biselado, grabado, ta­
ladrado, esmaltado o trabajado de 
otro modo, pero sin enmarcar ni 
combinar con otras materias  Fabricación a partir de materiales de 
la partida 7001  
7007  Vidrio de seguridad constituido por 
vidrio templado o contrachapado  Fabricación a partir de materiales de 
la partida 7001  
7008  Vidrieras aislantes de paredes múlti­
ples Fabricación a partir de materiales de 
la partida 7001  
7009  Espejos de vidrio, enmarcados o no, 
incluidos los espejos retrovisores  Fabricación a partir de materiales de 
la partida 7001  
7010  Bombonas (damajuanas), botellas, 
frascos, tarros (bocales), potes, enva­
ses tubulares, ampollas y demás reci­
pientes para el transporte o envasado, 
de vidrio; tarros (bocales) para con­
servas, de vidrio; tapones, tapas y 
otros dispositivos de cierre, de vidrio  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto 
o 
Talla de objetos de vidrio siempre 
que el valor del objeto sin cortar no 
exceda del 50 % del precio franco 
fábrica del producto  
7013  Artículos de vidrio para servicio de 
mesa, cocina, tocador, oficina, para 
adorno de interiores o usos similares, 
excepto los de las partidas 7010 o 
7018  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto 
transformado 
o 
Talla de objetos de vidrio siempre 
que el valor del objeto sin cortar no 
exceda del 50 % del precio franco 
fábrica del producto 
o 
Decoración, con excepción de la im­
presión serigráfica, efectuada entera­
mente a mano, de artículos de vidrio 
soplados con la boca cuyo valor no 
exceda del 50 % del valor franco fá­
brica del producto  
ex 7019  Manufacturas (excepto hilados) de fi­
bra de vidrio  Fabricación a partir de: 
— mechas sin colorear,  roving , hi­
lados o fibras troceadas, o 
— lana de vidrio  
ex capítulo 71  Perlas naturales (finas) o cultivadas, 
piedras preciosas o semipreciosas, 
metales preciosos, chapados de metal 
precioso (plaqué) y manufacturas de 
estas materias; bisutería; monedas, 
con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 7101  Perlas naturales (finas) o cultivadas 
clasificadas y enfiladas temporal­
mente para facilitar el transporte  Fabricación en la que el valor de to­
dos los materiales utilizados no exce­
derá del 50 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1382  
(1) (2)  (3) o (4)  
ex 7102, 
ex 7103 
y 
ex 7104  Piedras preciosas y semipreciosas, 
sintéticas o reconstituidas, trabajadas  Fabricación a partir de piedras pre­
ciosas y semipreciosas, en bruto  
7106, 
7108 
y 
7110  Metales preciosos:  
— En bruto  Fabricación a partir de materiales que 
no están clasificados en las partidas 
7106, 7108 o 7110 
o 
Separación electrolítica, térmica o 
química de metales preciosos de las 
partidas 7106, 7108 o 7110 
o 
Aleación de metales preciosos de las 
partidas 7106, 7108 o 7110 entre 
ellos o con metales comunes  
— Semilabrados o en polvo  Fabricación a partir de metales pre­
ciosos, en bruto  
ex 7107, 
ex 7109 
y 
ex 7111  Metales revestidos de metales precio­
sos, semilabrados  Fabricación a partir de metales reves­
tidos de metales preciosos, en bruto  
7116  Manufacturas de perlas naturales (fi­
nas) o cultivadas, de piedras precio­
sas o semipreciosas (naturales, sinté­
ticas o reconstituidas)  Fabricación en la que el valor de to­
dos los materiales utilizados no exce­
derá del 50 % del precio franco fá­
brica del producto  
7117  Bisutería  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto 
o 
Fabricación a partir de partes de me­
tales comunes, sin platear o recubrir 
de metales preciosos, cuyo valor no 
exceda del 50 % del precio franco 
fábrica del producto  
ex capítulo 72  Fundición, hierro y acero, con excep­
ción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
7207  Productos intermedios de hierro o de 
acero sin alear  Fabricación a partir de materiales de 
las partidas 7201, 7202, 7203, 7204 
o 7205  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1383  
(1) (2)  (3) o (4)  
7208 
a 
7216  Productos laminados planos, alam­
brón de hierro, barras, perfiles de 
hierro o de acero sin alear  Fabricación a partir de hierro y acero 
sin alear, en lingotes, otras formas 
primarias o de productos intermedios 
(semiproductos) de las partidas 7206 
o 7207  
7217  Alambre de hierro o de acero sin 
alear  Fabricación a partir de productos in­
termedios (semiproductos) de hierro 
o de acero sin alear de la partida 
7207  
ex 7218, 
7219 
a 
7222  Productos intermedios, productos la­
minados planos, alambrón, barras y 
perfiles de acero inoxidable  Fabricación a partir de acero inoxida­
ble en lingotes u otras formas prima­
rias de la partida 7218  
7223  Alambre de acero inoxidable  Fabricación a partir de productos in­
termedios (semiproductos) de acero 
inoxidable de la partida 7218  
ex 7224  Productos intermedios  Fabricación a partir de los demás 
aceros aleados en lingotes u otras 
formas primarias de las partidas 
7206, 7218 o 7224  
7225 
a 
7228  Productos laminados planos, alam­
brón, barras y perfiles de los demás 
aceros aleados; barras huecas para 
perforación, de aceros aleados o sin 
alear  Fabricación a partir de los demás 
aceros aleados en lingotes, otras for­
mas primarias o de productos inter­
medios (semiproductos) de las parti­
das 7206, 7207, 7218 o 7224  
7229  Alambre de los demás aceros aleados  Fabricación a partir de los demás 
productos intermedios (semiproduc­
tos) de la partida 7224  
ex capítulo 73  Manufacturas de fundición, hierro o 
acero, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 7301  Tablestacas  Fabricación a partir de materiales de 
la partida 7206  
7302  Elementos para vías férreas, de fun­
dición, hierro o acero: carriles (rie­
les), contracarriles (contrarrieles) y 
cremalleras, agujas, puntas de cora­
zón, varillas para mando de agujas 
y otros elementos para cruce o cam­
bio de vías, travesías (durmientes), 
bridas, cojinetes, cuñas, placas de 
asiento, placas de unión, placas y ti­
rantes de separación y demás piezas 
concebidas (diseñadas) especialmente 
para la colocación, la unión o fija­
ción de carriles (rieles)  Fabricación a partir de materiales de 
la partida 7206  ▼M1
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(1) (2)  (3) o (4)  
7304, 
7305 
y 
7306  Tubos y perfiles huecos de hierro o 
acero, excepto de fundición  Fabricación a partir de materiales de 
las partidas 7206, 7207, 7218 o 7224  
ex 7307  Accesorios de tubería de acero inoxi­
dable (ISO n  o X5CrNiMo 1712) 
compuestos de varias partes  Torneado, perforación, escariado, 
roscado, desbarbado y limpieza por 
chorro de arena de piezas en bruto 
forjadas cuyo valor no exceda del 
35 % del precio franco fábrica del 
producto  
7308  Construcciones y sus partes (por 
ejemplo: puentes y sus partes, com­
puertas de esclusas, torres, castilletes, 
pilares, columnas, armazones para te­
chumbre, techados, puertas y venta­
nas y sus marcos, bastidores y um­
brales, cortinas de cierre, balaustra­
das), de fundición, de hierro o de 
acero, excepto las construcciones 
prefabricadas de la partida 9406; cha­
pas, barras, perfiles, tubos y simila­
res, de fundición, de hierro o de ace­
ro, preparados para la construcción  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, no se pueden utilizar 
perfiles obtenidos por soldadura de 
la partida 7301  
ex 7315  Cadenas antideslizantes  Fabricación en la que el valor de to­
dos los materiales de la partida 7315 
utilizados no exceda del 50 % del 
precio franco fábrica del producto  
7321  Estufas, calderas con hogar, cocinas 
(incluidas las que puedan utilizarse 
accesoriamente para calefacción cen­
tral), parrillas (barbacoas), braseros, 
hornillos de gas, calientaplatos y apa­
ratos no eléctricos similares, de uso 
doméstico, y sus partes, de fundición, 
hierro o acero  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
ex capítulo 74  Cobre y sus manufacturas, con ex­
cepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
7401  Matas de cobre; cobre de cementa­
ción (cobre precipitado)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
7402  Cobre sin refinar; ánodos de cobre 
para refinado electrolítico  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  ▼M1
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(1) (2)  (3) o (4)  
7403  Cobre refinado y aleaciones de co­
bre, en bruto:  
— Cobre refinado  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
— Aleaciones de cobre y de cobre 
refinado que contengan otros ele­
mentos, en bruto  Fabricación a partir de cobre refina­
do, en bruto, o de desperdicios y de­
sechos de cobre  
7404  Desperdicios y desechos, de cobre  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
7405  Aleaciones madre de cobre  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 75  Níquel y sus manufacturas, con ex­
cepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
7501 
a 
7503  Matas de níquel,  sinters  de óxido de 
níquel y demás productos interme­
dios de la metalurgia del níquel; ní­
quel en bruto; desperdicios y dese­
chos de níquel  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 76  Aluminio y sus manufacturas, con 
excepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
▼M3 
7601  Aluminio en bruto  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto, y 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto, 
o 
Fabricación mediante tratamiento tér­
mico o electrolítico a partir de alumi­
nio sin alear, o desperdicios y dese­
chos de aluminio  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1386  
(1) (2)  (3) o (4)  
7602  Desperdicios y desechos, de aluminio  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex 7616  Artículos de aluminio distintos de las 
láminas metálicas, alambres de alu­
minio y alambreras y materiales simi­
lares (incluyendo cintas sinfín de 
alambre de aluminio y material ex­
pandido de aluminio)  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto. Sin em­
bargo, podrán utilizarse láminas 
metálicas y materiales similares 
(incluyendo cintas sinfín de 
alambre de aluminio y alambre­
ras) o metal expandido de alumi­
nio; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
capítulo 77  Reservado para futura utilización en 
el sistema armonizado  
ex capítulo 78  Plomo y sus manufacturas, con ex­
cepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
7801  Plomo en bruto:  
— Plomo refinado  Fabricación a partir de plomo de obra 
(bullion  o work ) 
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, no se utilizarán los des­
perdicios y desechos de la partida 
7802  
7802  Desperdicios y desechos, de plomo  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  ▼M1
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(1) (2)  (3) o (4)  
ex capítulo 79  Cinc y sus manufacturas, con excep­
ción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
7901  Cinc en bruto  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, no se utilizarán los des­
perdicios y desechos de la partida 
7902  
7902  Desperdicios y desechos, de cinc  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
ex capítulo 80  Estaño y sus manufacturas, con ex­
cepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
8001  Estaño en bruto  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, no se utilizarán los des­
perdicios y desechos de la partida 
8002  
8002 
y 
8007  Desperdicios y desechos, de estaño; 
las demás manufacturas de estaño  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
capítulo 81  Los demás metales comunes; cer­
mets, manufacturas de estas materias:  
— Los demás metales comunes (ex­
cepto en bruto); manufacturas de 
estas materias  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  ▼M1
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(1) (2)  (3) o (4)  
ex capítulo 82  Herramientas y útiles, artículos de 
cuchillería y cubiertos de mesa, de 
metal común; partes de estos artícu­
los, de metales comunes, con excep­
ción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
8206  Herramientas, de dos o más de las 
partidas 8202 a 8205, acondicionadas 
en juegos (surtidos) para la venta al 
por menor  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a las partidas 8202 a 
8205. No obstante, las herramientas 
de las partidas 8202 a 8205 podrán 
incorporarse siempre que su valor no 
exceda del 15 % del precio franco 
fábrica del surtido  
8207  Útiles intercambiables para herra­
mientas de mano incluso mecánicas, 
o para máquinas herramienta [por 
ejemplo: de embutir, estampar, pun­
zonar, roscar (incluso aterrajar), tala­
drar, escariar, brochar, fresar, tornear 
o atornillar], incluidas las hileras para 
extruir o extrudir (incluso estirar) 
metal, así como los útiles de perfora­
ción o de sondeo  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  
8208  Cuchillas y hojas cortantes, para má­
quinas o para aparatos mecánicos  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  
ex 8211  Cuchillos y navajas, con hoja cor­
tante o dentada, incluidas las navajas 
de podar, excepto los artículos de la 
partida 8208  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar las 
hojas y los mangos de metales comu­
nes 
8214  Los demás artículos de cuchillería 
(por ejemplo: máquinas de cortar el 
pelo o de esquilar, cuchillas para pi­
car carne, tajaderas de carnicería o 
cocina y cortapapeles); herramientas 
y juegos de herramientas de mani­
cura o pedicuro (incluidas las limas 
para uñas)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar los 
mangos de metales comunes  
8215  Cucharas, tenedores, cucharones, es­
pumaderas, palas para tartas, cuchi­
llos para pescado o mantequilla, pin­
zas para azúcar y artículos similares  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar los 
mangos de metales comunes  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1389  
(1) (2)  (3) o (4)  
ex capítulo 83  Manufacturas diversas de metales co­
munes, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
8301  Candados, cerraduras y cerrojos (de 
llave, combinación o eléctricos), de 
metal común; cierres y monturas cie­
rre, con cerradura incorporada, de 
metal común; llaves de metal común 
para estos artículos  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
ex 8302  Las demás guarniciones, herrajes y 
artículos similares para edificios y 
cierrapuertas automáticos  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar los 
demás materiales de la partida 8302 
siempre que su valor no exceda del 
20 % del precio franco fábrica del 
producto  
ex 8306  Estatuillas y demás artículos de ador­
no, de metal común  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, se podrán utilizar los 
demás materiales de la partida 8306 
siempre que su valor no exceda del 
30 % del precio franco fábrica del 
producto  
ex capítulo 84 (  1 ) Reactores nucleares, calderas, máqui­
nas, aparatos y artefactos mecánicos; 
partes de estas máquinas o aparatos, 
con excepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8402  Calderas de vapor (generadores de 
vapor), excepto las de calefacción 
central, concebidas para producir 
agua caliente y también vapor a 
baja presión; calderas denominadas 
«de agua sobrecalentada»  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8403 
y 
ex 8404  Calderas para calefacción central, ex­
cepto las de la partida 8402 y apara­
tos auxiliares para las calderas para 
calefacción central  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a las partidas 8403 u 
8404  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
8406  Turbinas de vapor  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
_____________  
( 1 ) Véase la nota 10 del apéndice II (a) para la partida ex 8401 (elementos combustibles nucleares).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1390  
(1) (2)  (3) o (4)  
8407  Motores de émbolo (pistón) alterna­
tivo y motores rotativos, de encen­
dido por chispa (motores de explo­
sión)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto (  1 ) 
8408  Motores de émbolo (pistón) de en­
cendido por compresión (motores 
diésel o semi-diésel)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto (  1 ) 
8409  Partes identificables como destinadas, 
exclusiva o principalmente a:  
— Los motores de las partidas 8407 
u 8408 para uso en vehículos del 
capítulo 87  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás motores de las partidas 
8407 u 8408  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8411  Turborreactores, turbopropulsores y 
demás turbinas de gas  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8412  Los demás motores y máquinas mo­
trices  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex 8413  Bombas rotativas volumétricas posi­
tivas  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto 
_____________  
( 1 ) Véase la nota 11 del apéndice II (a).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1391  
(1) (2)  (3) o (4)  
ex 8414  Ventiladores industriales y análogos  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8415  Máquinas y aparatos para acondicio­
namiento de aire que comprendan un 
ventilador con motor y los dispositi­
vos adecuados para modificar la tem­
peratura y la humedad, aunque no 
regulen separadamente el grado hi­
grométrico  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8418  Refrigeradores, congeladores y de­
más material, máquinas y aparatos 
para la producción de frío, aunque 
no sean eléctricos; bombas de calor, 
excepto las máquinas y aparatos para 
acondicionamiento de aire de la par­
tida 8415:  
— Combinaciones de refrigerador y 
congelador con puertas exteriores 
separadas, refrigeradores domésti­
cos, los demás armarios, arcones 
(cofres), vitrinas, mostradores y 
muebles similares para la produc­
ción de frío, los demás refrigera­
dores, congeladores y demás ma­
terial, máquinas y aparatos para 
producción de frío  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
excepto los materiales del capítulo 
73 y partidas 8414 y 9032  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
— Congeladores y grupos frigorífi­
cos de compresión en los que el 
condensador esté constituido por 
un intercambiador de calor  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de todos los materiales 
no originarios utilizados no ex­
ceda del valor de los materiales 
originarios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
— Muebles concebidos para incorpo­
rarles un equipo de producción de 
frío Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
excepto de materiales del capítulo 94  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
— Las demás partes de refrigerado­
res Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
excepto de materiales del capítulo 
73 y partidas 8414 y 9032  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
35 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1392  
(1) (2)  (3) o (4)  
ex 8419  Máquinas para las industrias de ma­
dera, pasta de papel o cartón  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
misma partida que el producto 
podrán utilizarse hasta el límite 
del 25 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8420  Calandrias y laminadores, excepto 
para metal o vidrio, y cilindros para 
estas máquinas  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
misma partida que el producto 
podrán utilizarse hasta el límite 
del 25 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8423  Aparatos e instrumentos para pesar, 
incluidas las básculas y balanzas 
para comprobar o contar piezas (pro­
ductos) fabricadas, excepto las balan­
zas sensibles a un peso inferior o 
igual a 5 cg; pesas para toda clase 
de básculas o balanzas  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8425 
a 
8428  Máquinas y aparatos de elevación, 
carga, descarga o manipulación  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8431 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8429  Topadoras frontales ( bulldozers ), to­
padoras angulares ( angledozers ), ni­
veladoras, traíllas ( scrapers ), palas 
mecánicas, excavadoras, cargadoras, 
palas cargadoras, compactadoras y 
apisonadoras (aplanadoras), autopro­
pulsadas:  
— Rodillos apisonadores  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1393  
(1) (2)  (3) o (4)  
8429 
(continuación) — Los demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8431 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8430  Las demás máquinas y aparatos para 
explanar, nivelar, traillar ( scraping ), 
excavar, compactar, apisonar (apla­
nar), extraer o perforar la tierra o 
minerales; martinetes y máquinas 
para hincar o arrancar pilotes, estacas 
o similares; quitanieves  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8431 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 8431  Partes identificables como destinadas 
a las apisonadoras (aplanadoras)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8439  Máquinas y aparatos para la fabrica­
ción de pasta de materias fibrosas 
celulósicas o para la fabricación o 
el acabado del papel o cartón  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
misma partida que el producto 
podrán utilizarse hasta el límite 
del 25 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8441  Las demás máquinas y aparatos para 
el trabajo de la pasta de papel, del 
papel o del cartón, incluidas las cor­
tadoras de cualquier tipo  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
misma partida que el producto 
podrán utilizarse hasta el límite 
del 25 % del precio franco fá­
brica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1394  
(1) (2)  (3) o (4)  
8444 
a 
8447  Máquinas de estas partidas que se 
utilizan en la industria textil  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex 8448  Máquinas y aparatos auxiliares para 
las máquinas de las partidas 8444 y 
8445  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8452  Máquinas de coser, excepto las de 
coser pliegos de la partida 8440; 
muebles, basamentos y tapas o cu­
biertas especialmente concebidas 
para máquinas de coser; agujas para 
máquinas de coser:  
— Máquinas de coser (que hagan 
solamente pespunte), cuyo cabe­
zal pese como máximo 16 kg sin 
motor o 17 kg con motor  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados para montar 
los cabezales (sin motor) no po­
drá exceder del valor de los ma­
teriales originarios utilizados; 
— los mecanismos de tensión del 
hilo, de la canillera o garfio y 
de zigzag utilizados deberán ser 
originarios  
— Las demás  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8456 
a 
8466  Máquinas herramienta, máquinas y 
aparatos, y sus piezas sueltas y acce­
sorios, de las partidas 8456 a 8466  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8469 
a 
8472  Máquinas y aparatos de oficina (por 
ejemplo: máquinas de escribir, má­
quinas de calcular, máquinas automá­
ticas para tratamiento de la informa­
ción, copiadoras, grapadoras)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8480  Cajas de fundición; placas de fondo 
para moldes; modelos para moldes; 
moldes para metal (excepto las lingo­
teras), carburos metálicos, vidrio, 
materia mineral, caucho o plástico  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
8481  Artículos de grifería y órganos simi­
lares para tubería, calderas, depósi­
tos, cubas o continentes similares, in­
cluidas las válvulas reductoras de 
presión y las válvulas termostáticas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1395  
(1) (2)  (3) o (4)  
8482  Rodamientos de bolas, de rodillos o 
de agujas  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
ex 8483  Árboles de transmisión (incluidos los 
de levas y los cigüeñales) y manive­
las; cajas de cojinetes sin rodamien­
tos y cojinetes; engranajes y ruedas 
de fricción; husillos fileteados de bo­
las o rodillos; reductores, multiplica­
dores y variadores de velocidad, in­
cluidos los convertidores de par; vo­
lantes y poleas, incluidos los moto­
nes; embragues y órganos de acopla­
miento, incluidas las juntas de articu­
lación, para uso en vehículos del ca­
pítulo 87  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
excepto de la partida 8482  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
8484  Juntas metaloplásticas; juegos o sur­
tidos de juntas de distinta composi­
ción presentados en bolsitas, sobres o 
envases análogos; juntas mecánicas 
de estanqueidad  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8485  Partes de máquinas o de aparatos no 
expresadas ni comprendidas en otra 
parte de este capítulo sin conexiones 
eléctricas, partes aisladas eléctrica­
mente, bobinados, contactos ni otras 
características eléctricas  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex capítulo 85  Máquinas, aparatos y material eléctri­
co, y sus partes; aparatos de graba­
ción o reproducción de sonido, apa­
ratos de grabación o reproducción de 
imagen y sonido en televisión, y las 
partes y accesorios de estos aparatos, 
con excepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8501  Motores y generadores, eléctricos, 
excepto los grupos electrógenos  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8503 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1396  
(1) (2)  (3) o (4)  
8502  Grupos electrógenos y convertidores 
rotativos eléctricos  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en las 
partidas 8501 u 8503 considera­
das globalmente podrán utili­
zarse hasta el límite del 10 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 8504  Unidades de alimentación eléctrica 
del tipo de las utilizadas para las má­
quinas automáticas para tratamiento 
de información  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8508  Herramientas electromecánicas con 
motor eléctrico incorporado, de uso 
manual  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, a 
excepción de los materiales de las 
partidas 6804, 8202, 8207, 8208, 
8466, 8467, 8501 y 8548  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
8509  Aparatos electromecánicos con motor 
eléctrico incorporado, de uso domés­
tico: 
— Aparatos electromecánicos con 
motor eléctrico incorporado, de 
uso doméstico  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 8501  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Partes de estos aparatos  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 8548  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
8516  Calentadores de agua, instantáneos o 
de acumulación, eléctricos, y calenta­
dores eléctricos de inmersión; apara­
tos eléctricos para calefacción de es­
pacios o suelos; aparatos electrotér­
micos para el cuidado del cabello 
(por ejemplo: secadores, rizadores, 
calientatenacillas) o para secar las 
manos; planchas eléctricas; los demás 
aparatos electrotérmicos de uso do­
méstico; resistencias calentadoras, 
excepto las de la partida 8545:  
— Hornos eléctricos, planchas eléc­
tricas y resistencias calentadoras  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 9032  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1397  
(1) (2)  (3) o (4)  
8516 
(continuación) — Partes de hornos eléctricos, resis­
tencias calentadoras y planchas 
eléctricas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 7321, 7322, 7417, 7615 y 
8548  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8518  Micrófonos y sus soportes; altavoces 
(altoparlantes), incluso montados en 
sus cajas; auriculares, incluso combi­
nado con micrófono; amplificadores 
eléctricos de audiofrecuencia; equi­
pos eléctricos para amplificación de 
sonido:  
— Auriculares, incluso combinado 
con micrófono, y sus partes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
8519  Giradiscos, tocadiscos, tocacasetes 
(reproductores de casetes) y demás 
reproductores de sonido, sin disposi­
tivo de grabación de sonido incorpo­
rado Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8520  Magnetófonos y demás aparatos de 
grabación de sonido, incluso con dis­
positivo de reproducción de sonido 
incorporado  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1398  
(1) (2)  (3) o (4)  
8521  Aparatos de grabación o de reproduc­
ción de imagen y sonido (vídeos), 
incluso con receptor de señales de 
imagen y sonido incorporado  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8522  Partes y accesorios identificables 
como destinados, exclusiva o princi­
palmente, a los aparatos de las parti­
das 8519 a 8521  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8523  Soportes preparados para grabar so­
nido o grabaciones análogas, sin gra­
bar, excepto los productos del capí­
tulo 37  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8524  Discos, cintas y demás soportes para 
grabar sonido o grabaciones análogas 
grabados, incluso las matrices y mol­
des galvánicos para la fabricación de 
discos, excepto los productos del ca­
pítulo 37:  
— Matrices y moldes galvánicos 
para la fabricación de discos  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8523 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8525  Aparatos emisores de radiotelefonía, 
radiotelegrafía, radiodifusión o televi­
sión, incluso con aparato receptor o 
de grabación o reproducción de soni­
do, incorporado; cámaras de televi­
sión; videocámaras, incluidas las de 
imagen fija  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1399  
(1) (2)  (3) o (4)  
8526  Aparatos de radar, radionavegación o 
radiotelemando  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8527  Aparatos receptores de radiotelefonía, 
radiotelegrafía o radiodifusión, in­
cluso combinados en la misma en­
voltura con grabador o reproductor 
de sonido o con reloj:  
— Aparatos receptores de radiodifu­
sión que sólo funcionen con 
fuente de energía exterior, del 
tipo de los utilizados en vehículos 
automóviles, incluso los que pue­
den recibir señales de radiotelefo­
nía o radiotelegrafía sin sistema 
lector por láser  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
excepto de las partidas 8518 y 8529  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8528  Aparatos receptores de televisión, in­
cluso con aparato receptor de radio­
difusión o de grabación o reproduc­
ción de sonido o imagen incorpora­
dos; videomonitores y videoproyec­
tores  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8529  Partes identificables como destinadas, 
exclusiva o principalmente, a los 
aparatos de las partidas 8525 a 8528:  
— Reconocibles como exclusiva o 
principalmente destinadas a apa­
ratos de grabación o de reproduc­
ción de imagen (vídeo)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1400  
(1) (2)  (3) o (4)  
8529 
(continuación) — Las demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8535 
y 
8536  Aparatos para la protección, em­
palme o conexión de circuitos eléc­
tricos  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8538 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8537  Cuadros, paneles, consolas, armarios 
y demás soportes equipados con va­
rios aparatos de las partidas 8535 u 
8536, para control o distribución de 
electricidad, incluidos los que incor­
poren instrumentos o aparatos del ca­
pítulo 90, así como aparatos de con­
trol numérico, excepto los aparatos 
de conmutación de la partida 8517  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 8538 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 8541  Diodos, transistores y dispositivos se­
mi-conductores similares, con exclu­
sión de las obleas o discos ( wafers ) 
todavía sin cortar en microplaquitas 
(chips ) Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
8542  Circuitos integrados y microestructu­
ras electrónicas  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en las 
partidas 8541 o 8542, considera­
das en conjunto, podrán utili­
zarse hasta el límite del 10 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1401  
(1) (2)  (3) o (4)  
8544  Hilos, cables (incluidos los coaxiales) 
y demás conductores aislados para 
electricidad, aunque estén laqueados, 
anodizados o provistos de piezas de 
conexión; cables de fibras ópticas 
constituidos por fibras enfundadas in­
dividualmente, incluso con conducto­
res eléctricos incorporados o provis­
tos de piezas de conexión  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
8545  Electrodos y escobillas de carbón, 
carbón para lámparas o pilas y demás 
artículos de grafito u otros carbonos, 
incluso con metal, para usos eléctri­
cos Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8546  Aisladores eléctricos de cualquier 
materia  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8547  Piezas aislantes totalmente de materia 
aislante o con simples piezas metáli­
cas de ensamblado (por ejemplo: cas­
quillos roscados) embutidas en la 
masa, para máquinas, aparatos o ins­
talaciones eléctricas, excepto los ais­
ladores de la partida 8546; tubos ais­
ladores y sus piezas de unión, de 
metal común, aislados interiormente  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8548  Desperdicios y desechos de pilas, ba­
terías de pilas o acumuladores eléc­
tricos; pilas, baterías de pilas y acu­
muladores eléctricos inservibles; par­
tes eléctricas de máquinas o de apa­
ratos, no expresadas ni comprendidas 
en otra parte de este capítulo  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex capítulo 86  Vehículos y material para vías férreas 
o similares, y sus partes; aparatos 
mecánicos (incluso electromecánicos) 
de señalización para vías de comuni­
cación; con excepción de:  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
8608  Material fijo de vías férreas o simila­
res; aparatos mecánicos (incluso elec­
tromecánicos) de señalización, segu­
ridad, control o mando, para vías fé­
rreas o similares, carreteras o vías 
fluviales, áreas o parques de estacio­
namientos, instalaciones portuarias o 
aeropuertos; sus partes  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex capítulo 87 (  1 ) Vehículos automóviles, tractores, ve­
locípedos y demás vehículos terres­
tres; sus partes y accesorios, con ex­
cepción de:  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
_____________  
( 1 ) Véase la nota 12 del apéndice II (a).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1402  
(1) (2)  (3) o (4)  
8708  Partes y accesorios de vehículos au­
tomóviles de las partidas 8701 a 
8705:  
— Cinturones de seguridad  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
las partidas 5806 y 6307y capítu- 
lo 73  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Guarniciones de frenos montadas  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 6813  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Ejes con diferencial, incluso pro­
vistos con otros órganos de trans­
misión; ejes portadores y sus par­
tes Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 8482  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Silenciadores y tubos de escape  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales del 
capítulo 73 y los convertidores cata­
líticos de la partida 8421  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 4011  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
8709  Carretillas automóvil sin dispositivo 
de elevación del tipo de las utilizadas 
en fábricas, almacenes, puertos o ae­
ropuertos, para el transporte de mer­
cancías a corta distancia; carretillas 
tractor del tipo de las utilizadas en 
estaciones ferroviarias; sus partes  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8710  Tanques y demás vehículos blinda­
dos de combate, motorizados, incluso 
con armamento incorporado; sus par­
tes Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1403  
(1) (2)  (3) o (4)  
8711  Motocicletas y triciclos (incluidos los 
ciclomotores) a motor (incluidos los 
de pedales) y velocípedos equipados 
con motor auxiliar, con sidecar o sin 
él; sidecares:  
— Con motor de émbolo (pistón) al­
ternativo de cilindrada:  
— — Inferior o igual a 50 cm  3 Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
20 % del precio franco fá­
brica del producto  
— — Superior a 50 cm  3 Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 8712  Bicicletas que carezcan de rodamien­
tos de bolas  Fabricación a partir de los materiales 
no clasificados en la partida 8714  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
8715  Coches, sillas y vehículos similares 
para el transporte de niños, y sus 
partes  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1404  
(1) (2)  (3) o (4)  
8716  Remolques y semirremolques para 
cualquier vehículo; los demás vehí­
culos no automóviles; sus partes  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex capítulo 88  Aeronaves, vehículos espaciales y 
sus partes, con excepción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex 8804  Paracaídas giratorios  Fabricación a partir de materiales de 
cualquier partida, incluyendo otros 
materiales de la partida 8804  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
8805  Aparatos y dispositivos para lanza­
miento de aeronaves; aparatos y dis­
positivos para aterrizaje en portaavio­
nes y aparatos y dispositivos simila­
res; aparatos de entrenamiento de 
vuelo en tierra; sus partes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
capítulo 89  Barcos y demás artefactos flotantes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, los cascos de la partida 
8906 no pueden utilizarse  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
ex capítulo 90  Instrumentos y aparatos de óptica, 
fotografía o cinematografía, de medi­
da, control o precisión; instrumentos 
y aparatos medicoquirúrgicos; partes 
y accesorios de estos instrumentos o 
aparatos; con excepción de:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9001  Fibras ópticas y haces de fibras ópti­
cas; cables de fibras ópticas, excepto 
los de la partida 8544; hojas y placas 
de materia polarizante; lentes (in­
cluso de contacto), prismas, espejos 
y demás elementos de óptica de cual­
quier materia, sin montar, excepto los 
de vidrio sin trabajar ópticamente  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9002  Lentes, prismas, espejos y demás ele­
mentos de óptica de cualquier mate­
ria, montados, para instrumentos o 
aparatos, excepto los de vidrio sin 
trabajar ópticamente  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1405  
(1) (2)  (3) o (4)  
9004  Gafas (anteojos) correctoras, protec­
toras u otras, y artículos similares  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex 9005  Binoculares, monoculares, anteojos 
astronómicos, telescopios ópticos y 
sus armazones, excepto los telesco­
pios de refracción astronómicos y 
sus armazones  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9006  Cámaras fotográficas; aparatos y dis­
positivos, incluidos las lámparas y 
tubos, para la producción de destellos 
en fotografía, excepto las lámparas y 
tubos de descarga de la partida 8539:  
— Cámaras fotográficas de autorre­
velado; las demás cámaras para 
películas en rollo de anchura 
igual o inferior a 35 mm  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
las partidas 9002 y 9033  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Partes para cámaras fotográficas 
de autorrevelado, para otras cá­
maras para películas en rollo de 
anchura igual o inferior a 35 mm  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
las partidas 9001, 9002 y 9033  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Las demás  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1406  
(1) (2)  (3) o (4)  
9007  Cámaras y proyectores cinematográ­
ficos, incluso con grabador o repro­
ductor de sonido incorporados:  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 9009  — Aparatos de fotocopia electrostá­
ticos por procedimiento indirecto 
(reproducción del original me­
diante soporte intermedio)  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Partes y accesorios de aparatos de 
fotocopia electrostáticos por pro­
cedimientos indirecto (reproduc­
ción del original mediante soporte 
intermedio)  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
9011  Microscopios ópticos, incluso para 
fotomicrografía, cinefotomicrografía 
o microproyección  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
ex 9014  Los demás instrumentos y aparatos 
de navegación  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9015  Instrumentos y aparatos de geodesia, 
topografía, agrimensura, nivelación, 
fotogrametría, hidrografía, oceano­
grafía, hidrología, meteorología o 
geofísica, excepto las brújulas; telé­
metros  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1407  
(1) (2)  (3) o (4)  
9016  Balanzas sensibles a un peso inferior 
o igual a 5 cg, incluso con pesas  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9017  Instrumentos de dibujo, trazado o 
cálculo (por ejemplo: máquinas de 
dibujar, pantógrafos, transportadores, 
estuches de dibujo, reglas y círculos, 
de cálculo); instrumentos manuales 
de medida de longitud (por ejemplo: 
metros, micrómetros, calibradores), 
no expresados ni comprendidos en 
otra parte de este capítulo  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9018  Instrumentos y aparatos de medicina, 
cirugía, odontología o veterinaria, in­
cluidos los de centellografía y demás 
aparatos electromédicos, así como los 
aparatos para pruebas visuales:  
— Sillas de odontología que incorpo­
ren aparatos de odontología o es­
cupideras de odontología  Fabricación a partir de materiales de 
cualquier partida, comprendidos otros 
materiales de la partida 9018  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— todos los materiales utilizados 
estén clasificados en una partida 
diferente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
9019  Aparatos de mecanoterapia; aparatos 
para masajes; aparatos de psicotec­
nia; aparatos de ozonoterapia, oxige­
noterapia o aerosolterapia, aparatos 
respiratorios de reanimación y demás 
aparatos de terapia respiratoria  Fabricación en la que: 
— todos los materiales utilizados 
estén clasificados en una partida 
diferente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
9020  Los demás aparatos respiratorios y 
máscaras antigás, excepto las másca­
rás de protección sin mecanismo ni 
elemento filtrante amovibles  Fabricación en la que: 
— todos los materiales utilizados 
estén clasificados en una partida 
diferente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
25 % del precio franco fá­
brica del producto  
ex 9022  Aparatos que utilizan radiaciones al­
fa, beta o gama para usos diferentes 
al médico, quirúrgico, odontológico o 
veterinario, incluidos los aparatos de 
radiografía o radioterapia, y sus par­
tes y accesorios  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto, 
con excepción de los materiales de 
la partida 9033  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1408  
(1) (2)  (3) o (4)  
9024  Máquinas y aparatos para ensayos de 
dureza, tracción, compresión, elastici­
dad u otras propiedades mecánicas de 
materiales (por ejemplo: metal, ma­
dera, textil, papel, plástico)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9025  Densímetros, aerómetros, pesalíqui­
dos e instrumentos flotantes simila­
res, termómetros, pirómetros, baró­
metros, higrómetros y sicrómetros, 
aunque sean registradores, incluso 
combinados entre sí  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9026  Instrumentos y aparatos para la me­
dida o control del caudal, nivel, pre­
sión u otras características variables 
de líquidos o gases (por ejemplo: 
caudalímetros indicadores de nivel, 
manómetros, contadores de calor), 
excepto los instrumentos y aparatos 
de las partidas 9014, 9015, 9028 o 
9032  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
50 % del precio franco fá­
brica del producto  
9027  Instrumentos y aparatos para análisis 
físicos o químicos (por ejemplo: po­
larímetros, refractómetros, espectró­
metros, analizadores de gases o hu­
mos); instrumentos y aparatos para 
ensayos de viscosidad, porosidad, di­
latación, tensión superficial o simila­
res o para medidas calorimétricas, 
acústicas o fotométricas (incluidos 
los exposímetros); micrótomos  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9028  Contadores de gas, líquido o de elec­
tricidad, incluidos los de calibración:  
— Partes y accesorios  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9029  Los demás contadores (por ejemplo: 
cuentarrevoluciones, contadores de 
producción, taxímetros, cuentakiló­
metros, podómetros); velocímetros y 
tacómetros, excepto los de la partida 
9014 o 9015; estroboscopios  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1409  
(1) (2)  (3) o (4)  
9030  Osciloscopios, analizadores de espec­
tro y demás instrumentos y aparatos 
para medida o verificación (control) 
de magnitudes eléctricas; instrumen­
tos y aparatos para medida o detec­
ción de radiaciones alfa, beta, gam­
ma, X, cósmicas o demás radiaciones 
ionizantes  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9031  Instrumentos, aparatos y máquinas de 
medida o control, no expresados ni 
comprendidos en otra parte de este 
capítulo; proyectores de perfiles  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9032  Instrumentos y aparatos para regula­
ción o control automáticos  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9033  Partes y accesorios, no expresados ni 
comprendidos en otra parte de este 
capítulo, para máquinas, aparatos, 
instrumentos o artículos del capítulo 
90 Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
ex capítulo 91  Aparatos de relojería y sus partes, 
con excepción de:  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
9105  Los demás relojes  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9109  Los demás mecanismos de relojería, 
completos y montados  Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— el valor de los materiales no ori­
ginarios utilizados no exceda del 
valor de los materiales origina­
rios utilizados  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9110  Mecanismos de relojería completos, 
sin montar o parcialmente montados 
(chablons ); mecanismos de relojería 
incompletos, montados; mecanismos 
de relojería «en blanco» ( ebauches ) Fabricación en la que: 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto; 
— dentro del límite arriba indicado, 
los materiales clasificados en la 
partida 9114 podrán utilizarse 
hasta el límite del 10 % del pre­
cio franco fábrica del producto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1410  
(1) (2)  (3) o (4)  
9111  Cajas de los relojes de las partidas 
9101 o 9102 y sus partes  Fabricación en la que: 
— todos los materiales utilizados 
estén clasificados en una partida 
diferente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9112  Cajas y similares para los demás apa­
ratos de relojería y sus partes  Fabricación en la que: 
— todos los materiales utilizados 
estén clasificados en una partida 
diferente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 40 % 
del precio franco fábrica del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
30 % del precio franco fá­
brica del producto  
9113  Pulseras para reloj y sus partes:  
— De metales comunes, incluso do­
rados o plateados, o de chapados 
de metales preciosos  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
— Los demás  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
capítulo 92  Instrumentos musicales; sus partes y 
accesorios  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 40 % del precio franco fá­
brica del producto  
capítulo 93  Armas, municiones, y sus partes y 
accesorios  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
ex capítulo 94  Muebles; mobiliario medicoquirúrgi­
co; artículos de cama y similares; 
aparatos de alumbrado no expresados 
ni comprendidos en otra parte; anun­
cios, letreros y placas indicadoras lu­
minosos y artículos similares; cons­
trucciones prefabricadas; con excep­
ción de:  Fabricación en la que todos los ma­
teriales utilizados estén clasificados 
en una partida diferente a la del pro­
ducto  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1411  
(1) (2)  (3) o (4)  
ex 9401 
y 
ex 9403  Muebles de metal común, que incor­
poren tejido de algodón de un peso 
igual o inferior a 300 g/m  2 Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto 
o 
Fabricación a partir de tejido de al­
godón ya obtenido para su utilización 
en las partidas 9401 o 9403 siempre 
que: 
— su valor no exceda del 25 % del 
precio franco fábrica del produc­
to; 
— los demás materiales utilizados 
sean originarios y estén clasifica­
dos en una partida diferente a las 
partidas 9401 o 9403  Fabricación en la que el va­
lor de todos los materiales 
utilizados no exceda del 
40 % del precio franco fá­
brica del producto  
9405  Aparatos de alumbrado (incluidos los 
proyectores) y sus partes, no expre­
sados ni comprendidos en otra parte; 
anuncios; letreros y placas indicado­
ras, luminosos, y artículos similares, 
con fuente de luz inseparable, y sus 
partes no expresadas ni comprendi­
das en otra parte  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
9406  Construcciones prefabricadas  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
ex capítulo 95  Juguetes, juegos y artículos para re­
creo o deporte; sus partes y acceso­
rios; con excepción de:  Fabricación en la que todos los ma­
teriales estén clasificados en una par­
tida diferente a la del producto  
9503  Los demás juguetes; modelos reduci­
dos a escala y modelos similares, 
para entretenimiento, incluso anima­
dos; rompecabezas de cualquier clase  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente de la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto obtenido  
ex 9506  Palos de golf (clubs) y sus partes  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto. 
No obstante, podrán utilizarse los 
bloques de madera labrados en bruto 
destinados a fabricar palos de golf  
ex capítulo 96  Manufacturas diversas, con excep­
ción de:  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1412  
(1) (2)  (3) o (4)  
ex 9601 
y 
ex 9602  Manufacturas de materias animales, 
vegetales o minerales para la talla  Fabricación a partir de materiales 
para la talla «trabajada» de la misma 
partida  
ex 9603  Escobas, cepillos y brochas (excepto 
raederas y similares y cepillos de 
pelo de marta o de ardilla), escobas 
mecánicas de uso manual excepto las 
de motor, almohadillas y rodillos 
para pintar, rasquetas de caucho o 
de materia flexible análoga (enjuga­
doras), trapeadoras (fregonas)  Fabricación en la que el valor de to­
dos los materiales utilizados no ex­
ceda del 50 % del precio franco fá­
brica del producto  
9605  Juegos (conjuntos) o surtidos de 
viaje para aseo personal, costura o 
limpieza del calzado o de prendas 
de vestir  Cada producto en el surtido debe 
cumplir la regla que se aplicaría si 
no estuviera incluido en el surtido. 
No obstante, se podrán incorporar ar­
tículos no originarios siempre que su 
valor total no exceda del 15 % del 
precio franco fábrica del surtido  
9606  Botones, botones de presión; formas 
para botones y demás partes de bo­
tones o de botones de presión; esbo­
zos de botones  Fabricación en la que: 
— todos los materiales se clasifican 
en una partida diferente a la del 
producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
9612  Cintas para máquinas de escribir y 
cintas similares, entintadas o prepara­
das de otro modo para imprimir, in­
cluso en carretes o cartuchos; tampo­
nes, incluso impregnados o con caja  Fabricación en la que: 
— todos los materiales utilizados se 
clasifican en una partida dife­
rente a la del producto; 
— el valor de todos los materiales 
utilizados no exceda del 50 % 
del precio franco fábrica del pro­
ducto  
ex 9613  Encendedores con encendido piezoe­
léctrico  Fabricación en la que el valor de to­
dos los materiales de la partida 9613 
utilizados no exceda del 30 % del 
precio franco fábrica del producto  
ex 9614  Pipas, incluidos los escalabornes  Fabricación a partir de esbozos  
capítulo 97  Objetos de arte o colección y anti­
güedades  Fabricación en la que todos los ma­
teriales utilizados se clasifican en una 
partida diferente a la del producto  
►M3 ▼M1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 1413  
Apéndice II (a)  
LISTA DE LAS ELABORACIONES O TRANSFORMACIONES A 
APLICAR EN LOS MATERIALES NO ORIGINARIOS PARA QUE EL 
PRODUCTO TRANSFORMADO PUEDA OBTENER EL CARÁCTER DE 
ORIGINARIO  
Los productos mencionados en la lista no están todos cubiertos por la Decisión. 
Por lo tanto, es necesario consultar las otras partes de la Decisión.  
Nota 1 
Hasta el 31 de diciembre de 2002, la excepción referente al trigo duro y sus 
derivados también aplicará al maíz  Zea indurata . 
Nota 2 
Hasta el 30 de junio de 2003, la siguiente norma aplicará para la partida ex 2914 
(alcohol diacetona, metil isobutil cetona y óxido de mesitilo):  
Partida SA  Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
▼M6 
ex 2914  — Alcohol diacetona 
— Metil isobutil cetona 
— Óxido de mesitilo  Fabricación a partir 
de acetona  Fabricación en la que 
tiene lugar una reac­
ción química (*)  
▼M1 
Nota 3 
Hasta el 30 de junio de 2003, la siguiente norma aplicará para la partida ex 2915 
(anhídrido acético, acetato de etilo y n-butilo, acetato de vinilo, acetato de iso­
propilo y metilamilo, ácidos mono, di o tricloroacéticos, sus sales y sus ésteres):  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
▼M6 
2915  Ácidos monocarboxílicos ací­
clicos saturados y sus anhídri­
dos, halogenuros, peróxidos y 
peroxiácidos; sus derivados ha­
logenados, sulfonados, nitrados 
o nitrosados, con excepción de:  Fabricación a partir 
de materiales de cual­
quier partida. No obs­
tante, el valor de las 
materias de las parti­
das 2915 y 2916 uti­
lizados no excederá 
del 20 % del precio 
franco fábrica del 
producto  Fabricación en la que 
el valor de todos los 
materiales utilizados 
no exceda del 40 % 
del precio franco fá­
brica del producto  ▼M1 
(*) Por «reacción química» se entiende un proceso (incluido un proceso bioquímico) que da 
lugar a una molécula con una nueva estructura mediante la ruptu ra de los enlaces 
intramoleculares y la formación de nuevos enlaces intramolecula res, o mediante la 
alteración de la disposición espacial de los átomos en la molécula. Los siguientes 
procesos no se tendrán en cuenta a efectos de origen: 
a) disolución en agua u otros disolventes; 
b) eliminación de disolventes, incluida el agua disolvente, o 
c) adición o eliminación de agua de cristalización.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1414  
(1) (2) (3) o (4)  
— Anhídrido acético, acetato 
de etilo y de n-butilo, ace­
tato de vinilo, acetato de 
isopropilo y de metilamilo, 
ácidos mono, di o tricloroa­
céticos, sus sales y sus és­
teres  Fabricación a partir 
de materiales de cual­
quier partida. No obs­
tante, el valor de to­
dos los materiales de 
la partida 2916 utili­
zados no excederá 
del 20 % del precio 
franco fábrica del 
producto  Fabricación en la que 
tiene lugar una reac­
ción química (*)  
▼M1 
Nota 4 
Hasta el 31 de diciembre de 2002, la siguiente norma aplicará para los productos 
descritos abajo, en lugar de la norma establecida en el apéndice II:  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
4104 (  1 ) Cueros y pieles, de bovino o de 
equino, depilados, preparados, 
excepto los de la partida 4108 
o 4109  Fabricación en la que 
todos los materiales 
utilizados se clasifi­
can en una partida di­
ferente a la del pro­
ducto  
Nota 5 
Hasta el 31 de diciembre de 2002, la siguiente norma aplicará para los productos 
descritos abajo, en lugar de la norma establecida en el apéndice II:  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
capítulo 61  Prendas y complementos (acce­
sorios), de vestir, de punto: 
— Obtenidos cosiendo o en­
samblando dos piezas o 
más de tejidos de punto 
cortados u obtenidos en 
formas determinadas, ex­
cepto los suéteres de fibras 
acrílicas:  ▼M6 
(*) Por «reacción química» se entiende un proceso (incluido un proceso bioquímico) que da 
lugar a una molécula con una nueva estructura mediante la ruptu ra de los enlaces 
intramoleculares y la formación de nuevos enlaces intramolecula res, o mediante la 
alteración de la disposición espacial de los átomos en la molécula. Los siguientes 
procesos no se tendrán en cuenta a efectos de origen: 
a) disolución en agua u otros disolventes; 
b) eliminación de disolventes, incluida el agua disolvente, o 
c) adición o eliminación de agua de cristalización. 
( 1 ) Veáse la Declaration conjunta VI.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1415  
(1) (2) (3) o (4)  
— — Conteniendo 50 % o más 
en peso de fibras sintéti­
cas o artificiales discon­
tinuas o filamentos sinté­
ticos o artificiales  Fabricación a partir 
de (  1 ): 
— hilados de seda, 
— hilados de lana, 
— fibras de algo­
dón, 
— otros hilados de 
materiales textiles 
vegetales, 
— fibras sintéticas o 
artificiales dis­
continuas, 
— hilados especiales 
del capítulo 56, 
— materiales quími­
cos o pasta textil  
Nota 6 
Hasta el 31 de diciembre de 2002, la siguiente norma aplicará para los productos 
descritos abajo, en lugar de la norma establecida en el apéndice II:  
Partida SA  Descripción de las mercancías  Elaboración o transformación aplicada en los materiales 
no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
6201 
a 
ex 6209 
y 
ex 6211  Prendas y complementos (acce­
sorios) de vestir, excepto los de 
punto, conteniendo 50 % o más 
en peso de fibras sintéticas o 
artificiales discontinuas o fila­
mentos sintéticos o artificiales, 
con excepción de:  Fabricación a partir de (  2 ): 
— hilados de seda, 
— hilados de lana, 
— fibras de algodón, 
— otros hilados de materiales 
textiles vegetales, 
— fibras sintéticas o artificia­
les discontinuas, 
— hilados especiales del capí­
tulo 56, 
— materiales químicos o 
pasta textil  ▼M1 
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una 
mezcla de materias textiles, véase la nota introductoria 5. 
( 2 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una 
mezcla de materias textiles, véase la nota introductoria 5.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1416  
(1) (2) (3) o (4)  
ex 6202 
ex 6204 
ex 6206 
ex 6209 
y 
ex 6211  Prendas para mujeres, niñas y 
bebés, y otros complementos 
de vestir para bebés, bordadas, 
conteniendo 50 % o más en 
peso de fibras sintéticas o arti­
ficiales discontinuas o filamen­
tos sintéticos o artificiales  Fabricación a partir de (  1 ): 
— hilados de seda, 
— hilados de lana, 
— fibras de algodón, 
— otros hilados de materiales 
textiles vegetales, 
— fibras sintéticas o artificia­
les discontinuas, 
— hilados especiales del capí­
tulo 56, 
— materiales químicos o 
pasta textil 
o 
Fabricación a partir de tejidos 
sin bordar cuyo valor no ex­
ceda del 40 % del precio 
franco fábrica del producto (  2 ) 
Nota 7 
Esta norma aplicará después del 31 de diciembre de 2002.  
Nota 8  
Esta norma aplicará (  3 ) después del 31 de diciembre de 2003.  
▼M3 
Nota 9 
Para las partidas SA 6402, 6403 y 6404  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
6402 a 6404 Calzado de plástico, cuero na­
tural o regenerado, o materia 
textil  Fabricación a partir 
de materiales de cual­
quier partida, con ex­
cepción de conjuntos 
formados por partes 
superiores de calzado 
con suelas primeras o 
con otras partes infe­
riores de la partida 
6406 ▼M1 
( 1 ) En lo referente a las condiciones especiales relativas a los productos constituidos por una 
mezcla de materias textiles, véase la nota introductoria 5. 
( 2 ) Véase la nota introductoria 6. 
( 3 ) Véase la Declaración conjunta VIII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1417  
Esta norma conferirá origen únicamente a los productos exportados por la CE a 
México dentro de las siguientes cuotas anuales para cada partida: 
6402  120 000 pares 
6403, únicamente para los pares con un valor en 
aduana superior a 20 USD 250 000 (pares de calzado femenino) 
250 000 (pares de calzado masculino) 
125 000 (pares de calzado para niños)  
6404 120 000 pares 
México asignará el beneficio de estas cuotas anuales sobre la base del principio 
de «primero en tiempo, primero en derecho ( first come, first served )». 
El Comité conjunto revisará en 2009 las condiciones fijadas en esta Nota para 
adaptarla en función de la experiencia de gestión de la cuota con vistas a una 
utilización eficaz de las posibilidades comerciales ofrecidas.  
▼M1 
Nota 10 
Hasta el 31 de diciembre de 2005, para la partida ex 8401 (elementos combusti­
bles nucleares) aplicará la norma siguiente:  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
ex 8401  Elementos combustibles nuclea­
res Fabricación en la que 
todos los materiales 
utilizados se clasifi­
can en una partida di­
ferente a la del pro­
ducto  Fabricación en la que 
el valor de todos los 
materiales utilizados 
no exceda del 30 % 
del precio franco fá­
brica del producto  
Nota 11 
Hasta el 31 de diciembre de 2004, para las partidas 8407 y 8408aplicará la 
norma siguiente:  
Partida SA Descripción de las mercancías  Elaboración o transformación aplicada en los mate­
riales no originarios que confiere el carácter originario  
(1) (2) (3) o (4)  
8407 Motores de émbolo (pistón) al­
ternativo y motores rotativos, 
de encendido por chispa (moto­
res de explosión)  Fabricación en la que 
el valor de todos los 
materiales utilizados 
no exceda del 50 % 
del precio franco fá­
brica del producto  ▼M3
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1418  
(1) (2) (3) o (4)  
8408 Motores de émbolo (pistón) de 
encendido por compresión (mo­
tores diésel o semidiésel)  Fabricación en la que 
el valor de todos los 
materiales utilizados 
no exceda del 50 % 
del precio franco fá­
brica del producto  
Nota 12 
12.1. Hasta el 31 de diciembre de 2006, para las partidas ex 8701 (tractocamio­
nes para semitrailers), 8702 y 8704 (  1 ), México aplicará la siguiente norma 
para una cuota anual de 2 500 unidades:  
Norma de origen  2000 2001 2002 2003 2004 2005 2006  
Fabricación en 
la que el valor 
de todos los ma­
teriales no origi­
narios utilizados 
no exceda del  55 % 55 % 55 % 50 % 50 % 50 % 
50 % del pre­
cio franco fá­
brica del pro­
ducto 
México asignará la cuota  
12.2. Hasta el 31 de diciembre de 2004, para las partidas 8703, 8706 y 8707, las 
Partes aplicarán la siguiente norma:  
Norma de origen  2000 2001 2002 2003 2004 
Fabricación en la que 
el valor de todos los 
materiales no origina­
rios utilizados no ex­
ceda del  55 % 55 % 50 % 50 % 
50 % del precio franco 
fábrica del producto  
▼M3 
Nota 13 
México asignará el beneficio de las cuotas anuales establecidas en el apéndice II 
correspondientes a los productos clasificados en las partidas SA 5208 a 5212, 
5407 y 5408, 5512 a 5516, 5801, 5806 y 5811 sobre la base del principio de 
«primero en tiempo, primero en derecho ( first come, first served )». 
El Comité conjunto revisará las cuotas anuales en 2009 para adaptarlas en fun­
ción de la experiencia en su gestión y de los flujos comerciales bilaterales.  ▼M1 
( 1 ) Véase la Declaración conjunta XI.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1419  
Apéndice III  
CERTIFICADO DE CIRCULACIÓN DE MERCANCÍAS EUR.1 Y 
SOLICITUD DE CERTIFICADO DE CIRCULACIÓN DE 
MERCANCÍAS EUR.1  
1. El formato del certificado EUR.1 será de 210 × 297 mm; puede  permitirse una 
tolerancia máxima de 5 mm de menos y de 8 mm de más en cuanto a  su 
longitud. El papel que se deberá utilizar será de color blanco,  encolado para 
escribir, sin pastas mecánicas y con un peso mínimo de 25 g/m  2 . Llevará 
impreso un fondo de garantía de color verde que haga aparente a  simple vista 
cualquier falsificación por medios mecánicos o químicos.  
2. Las autoridades competentes de las Partes podrán reservarse el derecho de 
imprimir los certificados EUR.1 o confiar su impresión a impren tas autoriza­
das. En este último caso, se deberá hacer referencia a esta aut orización en 
cada certificado EUR.1. Cada certificado EUR.1 deberá incluir e l nombre, los 
apellidos y la dirección del impresor o una marca que permita s u identifica­
ción. Deberá llevar, además, un número de serie, impreso o no, que permita 
identificarlo.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1420
  
▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1421
  
▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1422
  
▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1423
  
▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1424  
Apéndice IV  
DECLARACIÓN EN FACTURA
  
► (1) M5 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1425
  
► (1) M2 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1426
  
► (1) M4 ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1427  
Apéndice V  
PERÍODO DE TIEMPO PARA PROPORCIONAR INFORMACIÓN EN 
LA EXPEDICIÓN DE UN CERTIFICADO EUR.1 CON 
POSTERIORIDAD A LA EXPORTACIÓN Y PARA LA EXPEDICIÓN 
DE UNA DECLARACIÓN EN FACTURA SEGÚN LO ESTABLECEN 
EL APARTADO 3 DEL ARTÍCULO 17 Y EL APARTADO 6 DEL 
ARTÍCULO 20 DEL ANEXO III  
1. Para la Comunidad Europea, dos años.  
2. Para México, un año.  ▼M1
02000D0630(02) — ES — 01.01.2021 — 002.001 — 1428  
Apéndice VI  
EL PRINCIPADO DE ANDORRA Y LA REPÚBLICA DE SAN MARINO  
1. Los productos originarios del Principado de Andorra que se clasifiquen en los 
capítulos 25 a 97 del Sistema Armonizado serán aceptados por México bajo el 
mismo régimen aduanero que aplica a los productos importados y originarios 
de la Unión Europea, siempre que la unión aduanera establecida por la De­
cisión 90/680/CEE del Consejo (  1 ), permanezca vigente.  
2. Los productos originarios de México que se clasifiquen en los capítulos 25 a 
97 del Sistema Armonizado se benefician, cuando se importen a Andorra, del 
mismo trato arancelario preferencial que reciben cuando se importan a la 
Unión Europea, siempre que la unión aduanera establecida por la Decisión 
90/680/CEE permanezca vigente.  
3. Los productos originarios de la República de San Marino que se clasifiquen 
en los capítulos 1 a 97 del Sistema Armonizado serán aceptados por México 
bajo el mismo régimen aduanero que aplica a los productos importados desde 
y originarios de la Unión Europea, siempre que el Acuerdo de Cooperación y 
de Unión Aduanera entre la Comunidad Económica Europea y la República 
de San Marino (  2 ), hecho en Bruselas el 16 de diciembre de 1991, permanezca 
vigente.  
4. Los productos originarios de México que se clasifiquen en los capítulos 1 a 97 
del Sistema Armonizado se benefician, cuando se importen a San Marino, del 
mismo trato arancelario preferencial que reciben cuando se importan a la 
Unión Europea, siempre que el Acuerdo de Cooperación y de Unión Adua­
nera entre la Comunidad Económica Europea y la República de San Marino, 
hecho en Bruselas el 16 de diciembre de 1991  2 , permanezca vigente.  
5. El anexo III se aplicará,  mutatis mutandis, al comercio de los productos a los 
que se refieren los puntos 1 a 4.  
6. El exportador o su representante autorizado consignará «México», así como 
«el Principado de Andorra» o «la República de San Marino» en la casilla 2 de 
los certificados de circulación EUR.1 o en la declaración en factura. Adicio­
nalmente, esa información se consignará en la casilla 4 del certificado de 
circulación EUR.1 o en la declaración en factura en el caso de productos 
originarios del Principado de Andorra o la República de San Marino.  
7. La Unión Europea enviará a México muestras de los certificados de circula­
ción EUR.1, los sellos que usarán el Principado de Andorra y la República de 
San Marino y la dirección de las autoridades responsables del proceso de 
verificación en el Principado de Andorra y la República de San Marino.  
8. Si la autoridad gubernamental competente del Principado de Andorra o de la 
República de San Marino no cumple con las disposiciones del anexo III, 
México podrá llevar el caso al Comité especial de Cooperación Aduanera y 
Reglas de Origen establecido en el artículo 17 de la Decisión n.  o 2/2000, con 
la finalidad de que se determinen las medidas adecuadas para resolver la 
cuestión.  ▼M6 
( 1 ) Decisión 90/680/CEE del Consejo, de 26 de noviembre de 1990, relativa a la celebración 
de un Acuerdo en forma de canje de notas entre la Comunidad Económica Europea y el 
Principado de Andorra (DO L 374 de 31.12.1990, p. 13). 
( 2 ) DO L 84 de 28.3.2002, p. 43.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1429  
ANEXO IV  
(Referido en el artículo 12)  
1. No obstante lo dispuesto en el artículo 12, México puede man tener las me­
didas especificadas en este anexo, siempre que tales medidas se an aplicadas 
de conformidad con los derechos y obligaciones de México deriva dos del 
Acuerdo por el que se establece la OMC, y de manera que no se o torgue 
un trato más favorable a las importaciones de cualquier tercer país, incluyendo 
países con los que México ha concluido un acuerdo notificado al  amparo del 
artículo XXIV del GATT de 1994.  
2. Únicamente para los productos listados a continuación, Méxic o podrá restrin­
gir el otorgamiento de permisos de importación y de exportación , con el único 
propósito de reservarse para sí mismo el comercio exterior de e sos productos:  
(Se proporcionan descripciones junto a la fracción correspondiente sólo para 
propósitos de referencia.)  
2707.50  Las demás mezclas de hidrocarburos aromáticos que destilen 
65 % o más de su volumen (incluidas las pérdidas) a 250 °C, 
según la norma ASTM D 86  
2707.99  Únicamente nafta disolvente, aceite extendedor para caucho y 
materia prima para negro de humo  
27.09  Aceites crudos de petróleo o de mineral bituminoso  
27.10  Gasolina para aviones; gasolina y componentes para la elabora­
ción de gasolinas para motores (excepto la gasolina para avio­
nes) y reformados, cuando sean utilizados como componentes 
para la elaboración de gasolinas para motores; keroseno, gasóle o 
y aceite diésel; éter de petróleo, fuel-oil o combustóleo; acei tes 
parafínicos que no sean los que se utilizan para la elaboración  de 
lubricantes; pentanos; materia prima para negro de humo; hexa­
nos; heptanos; y naftas  
27.11  Gas de petróleo y demás hidrocarburos gaseosos excepto: etile­
no, propileno, butileno y butadieno, con grados de pureza supe­
riores a 50 %  
2712.90  Únicamente parafinas en bruto con un contenido de aceite su­
perior a 0,75 % en peso sólo cuando se importen para su refi­
nación ulterior  
2713.11  Coque de petróleo sin calcinar  
2713.20  Betún de petróleo (excepto cuando se utiliza para revestimient o 
de carreteras)  
2713.90  Los demás residuos de los aceites de petróleo o de aceites 
obtenidos de minerales bituminosos  
27.14  Betunes y asfaltos naturales; pizarras y arenas bituminosas; a s­
faltitas y rocas asfálticas (excepto cuando se utilizan para re ves­
timiento de carreteras)  
2901.10  Únicamente etano, butanos, pentanos, hexanos y heptanos  
3. Hasta el 31 de diciembre de 2003, México podrá mantener proh ibiciones o 
restricciones a la importación de los productos listados a cont inuación:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1430  
(Se proporcionan descripciones junto a la fracción correspondiente sólo para 
propósitos de referencia.)  
8407.34  Motores de émbolo (pistón) alternativo del tipo de los utiliza dos 
para la propulsión de vehículos de capítulo 87, de cilindrada 
superior a 1 000 cm  3 
87.02  Vehículos automóviles para el transporte de diez o más perso­
nas, incluido el conductor. Solamente vehículos con peso infe­
rior a 8 864 kg  
87.03  Coches de turismo y demás vehículos automóviles concebidos 
principalmente para el transporte de personas (excepto los de l a 
partida 8702), incluidos los vehículos del tipo familiar («brea k» 
o «station wagon») y los de carreras  
87.04  Vehículos automóviles para el transporte de mercancías. Sola­
mente vehículos con peso inferior a 8 864 kg  
8705.20  Camiones automóviles para sondeo o perforación. Solamente 
vehículos con peso inferior a 8 864 kg  
8705.40  Camiones hormigonera. Solamente vehículos con peso inferior a 
8 864 kg  
87.06  Chasis de vehículos automóviles de las partidas 8701 a 8705, 
equipado con su motor  
4. Hasta el 31 de diciembre de 2003, México podrá mantener proh ibiciones o 
restricciones a la importación de productos usados clasificados  en las partidas 
y subpartidas 8426.91, 8427.20, 8429.20, 8452.29, 84.71, 8474.2 0, 8504.40, 
8701.90, 87.05, 87.11, 87.12 y 8716 del sistema armonizado.  
5. México podrá mantener prohibiciones o restricciones a la imp ortación de 
productos usados clasificados bajo la partida 6309 del sistema armonizado.  
6. México podrá mantener prohibiciones o restricciones a la imp ortación de 
vehículos usados clasificados en las partidas del sistema armon izado listadas 
a continuación, siempre que tales medidas sean aplicadas de con formidad con 
los derechos y obligaciones de México derivados del Acuerdo OMC . 
(Se proporcionan descripciones junto a la fracción correspondiente sólo para 
propósitos de referencia.)  
8407.34  Motores de émbolo (pistón) alternativo del tipo de los utiliza dos 
para la propulsión de vehículos de capítulo 87, de cilindrada 
superior a 1 000 cm  3 
8701.20  Tractores de carretera para semirremolques  
87.02  Vehículos automóviles para el transporte de diez o más perso­
nas, incluido el conductor  
87.03  Coches de turismo y demás vehículos automóviles concebidos 
principalmente para el transporte de personas (excepto los de l a 
partida 8702), incluidos los vehículos del tipo familiar («brea k» 
o «station wagon») y los de carreras  
87.04  Vehículos automóviles para el transporte de mercancías  
8705.20  Camiones automóviles para sondeo o perforación  
8705.40  Camiones hormigonera  
87.06  Chasis de vehículos automóviles de las partidas 8701 a 8705, 
equipado con su motor  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1431  
ANEXO V  
(Referido en el artículo 13)  
No obstante lo dispuesto en el artículo 13, hasta el 31 de dici embre de 2003 
México podrá mantener el Decreto para el fomento y modernizació n de la indus­
tria automotriz del 11 de diciembre de 1989, reformado el 31 de  mayo de 1995, 
siempre que sea aplicado de conformidad con los derechos y obli gaciones de 
México derivados del Acuerdo OMC, y de manera que no otorgue un  trato 
menos favorable a los productos importados de la Comunidad resp ecto de los 
productos importados de cualquier tercer país, incluyendo paíse s con los que 
México ha concluido un acuerdo notificado al amparo del artícul o XXIV del 
GATT de 1994.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1432  
ANEXO VI  
ENTIDADES CUBIERTAS DEL TÍTULO III  
(referido en el artículo 25)  
PARTE A  
ENTIDADES CUBIERTAS POR MÉXICO  
S e c c i ó n 1  
Entidades del Gobierno Federal  
(Versión auténtica sólo en español)  
1. Secretaría de Gobernación; incluye:  
— Centro Nacional de Desarrollo Municipal  
— Comisión Calificadora de Publicaciones y Revistas Ilustradas  
— Consejo Nacional de Población  
— Archivo General de la Nación  
— Instituto Nacional de Estudios Históricos de la Revolución Me xicana  
— Patronato para la Reincorporación Social por el Empleo en el Distrito 
Federal  
— Centro Nacional de Prevención de Desastres  
2. Secretaría de Relaciones Exteriores  
3. Secretaría de Hacienda y Crédito Público; incluye:  
— Comisión Nacional Bancaria y de Valores  
— Comisión Nacional de Seguros y Fianzas  
— Instituto Nacional de Estadística, Geografía e Informática  
4. Secretaría de Agricultura, Ganadería y Desarrollo Rural; inc luye:  
— Apoyos y Servicios a la Comercialización Agropecuaria (ASERCA ) 
— Instituto Nacional de Investigaciones Forestales y Agropecuar ias 
5. Secretaría de Comunicaciones y Transportes; incluye:  
— Comisión Federal de Telecomunicaciones  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1433  
— Instituto Mexicano de Transporte  
6. Secretaría de Comercio y Fomento Industrial  
7. Secretaría de Educación Pública; incluye:  
— Instituto Nacional de Antropología e Historia  
— Instituto Nacional de Bellas Artes y Literatura  
— Radio Educación  
— Centro de Ingeniería y Desarrollo Industrial  
— Consejo Nacional para la Cultura y las Artes  
— Comisión Nacional del Deporte  
8. Secretaría de Salud; incluye:  
— Administración del Patrimonio de la Beneficencia Pública  
— Centro Nacional de la Transfusión Sanguínea  
— Laboratorios de Biológicos y Reactivos de México S.A. de C.V.  
— Centro Nacional de Rehabilitación  
— Consejo para la Prevención y Control de Síndrome de la Inmuno defi­
ciencia Adquirida (Conasida)  
9. Secretaría del Trabajo y Previsión Social; incluye:  
— Procuraduría Federal de la Defensa del Trabajo  
10. Secretaría de la Reforma Agraria; incluye:  
— Instituto Nacional de Desarrollo Agrario  
11. Secretaría de Medio Ambiente, Recursos Naturales y Pesca; i ncluye:  
— Instituto Nacional de la Pesca  
— Instituto Mexicano de Tecnología del Agua  
12. Procuraduría General de la República  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1434  
13. Secretaría de Energía; incluye:  
— Comisión Nacional de Seguridad Nuclear y Salvaguardias  
— Comisión Nacional para el Ahorro de Energía  
14. Secretaría de Desarrollo Social  
15. Secretaría de Turismo  
16. Secretaría de Contraloría y Desarrollo Administrativo  
17. Secretaría de la Defensa Nacional  
18. Secretaría de Marina  
S e c c i ó n 2  
Empresas gubernamentales  
(Versión auténtica sólo en español)  
1. Talleres Gráficos de México  
2. Aeropuertos y Servicios Auxiliares (ASA)  
3. Caminos y Puentes Federales de Ingresos y Servicios Conexos (CAPUFE)  
4. Servicio Postal Mexicano  
5. Ferrocarriles Nacionales de México (FERRONALES)  
6. Telecomunicaciones de México (TELECOM)  
7. Petróleos Mexicanos (PEMEX Corporativo)  (No incluye las compras de 
combustibles y gas.)  
— PEMEX Exploración y Producción  
— PEMEX Refinación  
— PEMEX Gas y Petroquímica Básica  
— PEMEX Petroquímica  
8. Comisión Federal de Electricidad  
9. Consejo de Recursos Minerales  
10. Distribuidora e Impulsora Comercial Conasupo S.A. de C.V. ( DICCONSA)  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1435  
11. Leche Industrializada Conasupo, S.A. de C.V. (LICONSA)  (No incluye las 
compras de bienes agrícolas adquiridos para programas de apoyo a la 
agricultura o bienes para la alimentación humana.)  
12. Procuraduría Federal del Consumidor  
13. Servicio Nacional de Información de Mercados  
14. Instituto de Seguridad y Servicios Sociales de los Trabajad ores del Estado 
(ISSSTE)  
15. Instituto Mexicano del Seguro Social (IMSS)  
16. Sistema Nacional para el Desarrollo Integral de la Familia (DIF)  (No incluye 
las compras de bienes agrícolas adquiridos para programas de apoyo a la 
agricultura o bienes para la alimentación humana.)  
17. Instituto de Seguridad Social para las Fuerzas Armadas Mexi canas  
18. Instituto Nacional Indigenista (INI)  
19. Instituto Nacional para la Educación de los Adultos  
20. Centros de Integración Juvenil  
21. Instituto Nacional de la Senectud  
22. Comité Administrador del Programa Federal de Construcción d e Escuelas 
(CAPFCE)  
23. Comisión Nacional del Agua (CNA)  
24. Comisión para la Regularización de la Tenencia de la Tierra  
25. Consejo Nacional de Ciencia y Tecnología (CONACYT)  
26. NOTIMEX S.A. de C.V.  
27. Instituto Mexicano de Cinematografía  
28. Lotería Nacional para la Asistencia Pública  
29. Pronósticos para la Asistencia Pública  
30. Comisión Nacional de Zonas Áridas  
31. Comisión Nacional de los Libros de Texto Gratuitos  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1436  
32. Comisión Nacional de Derechos Humanos  
33. Consejo Nacional de Fomento Educativo  
S e c c i ó n 3  
Entidades de gobierno subfederal  
Ninguna.  
PARTE B  
ENTIDADES CUBIERTAS POR LA COMUNIDAD  
S e c c i ó n 1  
Entidades del Gobierno central  
A. Entidades de la Comunidad Europea  
1. El Consejo de la Unión Europea  
2. La Comisión Europea  
▼M4 
AA. República de Bulgaria  
1. Министерство на външните работи (Ministerio de Asuntos Exter iores)  
2. Министерство на вътрешните работи (Ministerio del Interior)  
3. Министерство на държавната администрация и административната  
реформа (Ministerio de la Administración del Estado y de la Ref orma 
Administrativa)  
4. Министерство на извънредните ситуациидържавната (Ministerio de Si­
tuaciones de Emergencia)  
5. Министерство на земеделието и храните (Ministerio de Agricul tura y 
Alimentación)  
6. Министерство на здравеопазването (Ministerio de Sanidad)  
7. Министерство на икономиката и енергетиката (Ministerio de Ec onomía y 
Energía)  
8. Министерство на културата (Ministerio de Cultura)  
9. Министерство на образованието и науката (Ministerio de Educa ción y 
Ciencia)  
10. Министерство на околната среда и водите (Ministerio de Medi o Ambiente 
y Aguas)  
11. Министерство на отбраната (Ministerio de Defensa) (  1 ) 
12. Министерство на правосъдието (Ministerio de Justicia)  
13. Министерство на регионалното развитие и благоустройството ( Ministe­
rio de Desarrollo Regional y Obras Públicas)  ▼M1 
( 1 ) Solo material no bélico enumerado en el anexo VII, parte B.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1437  
14. Министерство на транспорта (Ministerio de Transporte)  
15. Министерство на труда и социалната политика (Ministerio de Trabajo y 
Política Social)  
16. Министерство на финансите (Ministerio de Finanzas)  
AB. Rumanía  
1. Ministerul Afacerilor Externe (Ministerio de Asuntos Exterio res) 
2. Ministerul Integrării Europene (Ministerio de Integración Eu ropea)  
3. Ministerul Finanţelor Publice (Ministerio de Finanzas)  
4. Ministerul Justiţiei (Ministerio de Justicia)  
5. Ministerul Apărării Naţionale (Ministerio de Defensa) (  1 ) 
6. Ministerul Administraţiei și Internelor (Ministerio de Admin istración e Inte­
rior) 
7. Ministerul Muncii, Solidarităţii Sociale și Familiei (Minist erio de Trabajo, 
Solidaridad Social y Familia)  
8. Ministerul Economiei și Comerţului (Ministerio de Economía y  Comercio)  
9. Ministerul Agriculturii, Pădurii și Dezvoltării Rurale (Mini sterio de Agricul­
tura, Bosques y Desarrollo Rural)  
10. Ministerul Transporturilor, Construcţiilor și Turismului (M inisterio de Trans­
porte, Construcción y Turismo)  
11. Ministerul Educaţiei și Cercetării (Ministerio de Educación  e Investigación)  
12. Ministerul Sănătăţii (Ministerio de Sanidad)  
13. Ministerul Culturii și Cultelor (Ministerio de Cultura y As untos Religiosos)  
14. Ministerul Comunicaţiilor și Tehnologiei Informaţiilor (Min isterio de Comu­
nicaciones y Tecnología de la Información)  
15. Ministerul Mediului și Gospodăririi Apelor (Ministerio de M edio Ambiente y 
Gestión de Aguas)  
16. Ministerul Public (Ministerio Público).  
▼M5 
AC. Croacia  
1 Parlamento croata  Hrvatski Sabor  
2 Presidente de la República de 
Croacia  Predsjednik Republike Hrvatske  
3 Oficina del Presidente de la Re­
pública de Croacia  Ured predsjednika Republike 
Hrvatske  
4 Oficina del Presidente de la Re­
pública de Croacia tras la expira­
ción de su mandato  Ured predsjednika Republike 
Hrvatske po prestanku obnašanja 
dužnosti  
5 Gobierno de la República de 
Croacia  Vlada Republike Hrvatske  
6 Oficinas del Gobierno de la Re­
pública de Croacia  uredi Vlade Republike Hrvatske  ▼M4
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1438  
7 Ministerio de Economía  Ministarstvo gospodarstva  
8 Ministerio de Desarrollo Regio­
nal y Fondos de la UE  Ministarstvo regionalnoga razvoja 
i fondova Europske unije  
9 Ministerio de Hacienda  Ministarstvo financija  
10 Ministerio de Defensa  Ministarstvo obrane  
11 Ministerio de Asuntos Exteriores 
y Europeos  Ministarstvo vanjskih i europskih 
poslova  
12 Ministerio del Interior  Ministarstvo unutarnjih poslova  
13 Ministerio de Justicia  Ministarstvo pravosu đa 
14 Ministerio de Administraciones 
Públicas  Ministarstvo uprave  
15 Ministerio de Iniciativa Empresa­
rial e Industrias Artesanales  Ministarstvo poduzetništva i obrta  
16 Ministerio de Trabajo y Régimen 
de Pensiones  Ministarstvo rada i mirovinskoga 
sustava  
17 Ministro de Asuntos Marítimos, 
Transporte e Infraestructura  Ministarstvo pomorstva, prometa i 
infrastrukture  
18 Ministerio de Agricultura  Ministarstvo poljoprivrede  
19 Ministerio de Turismo  Ministarstvo turizma  
20 Ministerio de Medio Ambiente y 
Protección de la Naturaleza  Ministarstvo zaštite okoliša i pri ­
rode 
21 Ministerio de Construcción y Or­
denación del Territorio  Ministarstvo graditeljstva i pros ­
tornoga ure đenja 
22 Ministerio de Asuntos de Vetera­
nos Ministarstvo branitelja  
23 Ministerio de Política Social y 
Juventud  Ministarstvo socijalne politike i 
mladih  
24 Ministerio de Sanidad  Ministarstvo zdravlja  
25 Ministerio de Ciencia, Educación 
y Deporte  Ministarstvo znanosti, obrazo ­
vanja i sporta  
26 Ministerio de Cultura  Ministarstvo kulture  
27 Organizaciones de la Administra­
ción del Estado  državne upravne organizacije  
28 Oficinas Comarcales de la Admi­
nistración del Estado  uredi državne uprave u 
županijama  
29 Tribunal Constitucional de la Re­
pública de Croacia  Ustavni sud Republike Hrvatske  
30 Tribunal Supremo de la Repú­
blica de Croacia  Vrhovni sud Republike Hrvatske  
31 Tribunales  sudovi  
32 Consejo General del Poder Judi­
cial Državno sudbeno vije će 
33 Oficinas de la Abogacía del Es­
tado državna odvjetništva  ▼M5
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1439  
34 Fiscalía General del Estado  Državno odvjetni čko vijeće 
35 Defensor del Pueblo  pravobraniteljstva  
36 Comisión Estatal para la Super­
visión de los Procedimientos de 
Contratación Pública  Državna komisija za kontrolu pos ­
tupaka javne nabave  
37 Banco Nacional de Croacia  Hrvatska narodna banka  
38 Agencias y oficinas estatales  državne agencije i uredi  
39 Oficina Estatal de Auditoría  Državni ured za reviziju  
▼M1 
B. Austria  
(Versión auténtica sólo en inglés)  
A. Entidades contempladas en la actualidad  
1. Federal Chancellery  Bundeskanzleramt  
2. Federal Ministry of Foreign Affairs  Bundesministerium für auswärtige Angelegen­
heiten  
3. Federal Ministry of Labour, Health and 
Social Affairs  Bundesministerium für Arbeit, Gesundheit und 
Soziales  
4. Federal Ministry of Finance  Bundesministerium für Finanzen  
a) Procurement Office  Amtswirtschaftsstelle  
b) Division III/1 (procurement of te­
chnical appliances, equipments and 
goods for the customs guard)  Abteilung III/1 (Beschaffung von technischen 
Geräten, Einrichtungen und Sachgütern für die 
Zollwache)  
c) Federal EDP-Office (procurement of 
the Federal Ministry of Finance and 
of the Federal Office of Accounts)  Bundesrechenamt (EDV-Bereich des Bundes­
ministeriums für Finanzen und des Bundesre­
chenamtes)  
5. Federal Ministry of the Environment, 
Youth and the Family — Procurement 
Office  Bundesministerium für Umwelt, Jugend und 
Familie, Amtswirtschaftsstelle  
6. Federal Ministry of Economic Affairs  Bundesministerium für wirtschaftliche Angele­
genheiten, Amtswirtschaftsstelle  
7. Federal Ministry of Internal Affairs  Bundesministerium für Inneres  
a) Division I/5 (Procurement Office)  Abteilung I/5 (Amtswirtschaftsstelle)  
b) Division I/6 (procurement of goods 
(other than those procured by Divi­
sion II/3) for the Federal Police)  Abteilung I/6 (Beschaffung aller Sachgüter für 
die Bundespolizei, soweit sie nicht von der 
Abteilung II/3 beschafft werden)  
c) EDP-Centre (procurement of electro­
nical data-processing machines (hard­
ware))  EDV-Zentrale (Beschaffung von EDV- «Hard­
ware»)  
d) Division II/3 (procurement of techni­
cal appliances and equipment for the 
Federal Police)  Abteilung II/3 (Beschaffung von technischen 
Geräten und Einrichtungen für die Bundespo­
lizei)  
e) Division II/5 (procurement of techni­
cal appliances and equipment for the 
Federal Provincial Police)  Abteilung II/5 (Beschaffung von technischen 
Geräten und Einrichtungen für die Bundesgen­
darmerie)  
f) Division II/19 (procurement of 
equipment for supervision of road 
traffic)  Abteilung II/19 (Beschaffung von Einrichtun­
gen zur Überwachung des Straßenverkehrs)  ▼M5
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1440  
g) Division II/21 (procurement of air­
craft)  Abteilung II/21 (Beschaffung von Flugzeugen)  
8. Federal Ministry of Justice — Procure­
ment Office  Bundesministerium für Justiz, Amtswirtschafts­
stelle  
9. Federal Ministry of Defence (  1 ) Bundesministerium für Landesverteidigung  
10. Federal Ministry of Agriculture and Fo­
restry  Bundesministerium für Land- und Forstwirts­
chaft  
11. Federal Ministry of Education and Cul­
tural Affairs  Bundesministerium für Unterricht und kulture­
lle Angelegenheiten  
12. Federal Ministry for Science and Trans­
port Bundesministerium für Wissenschaft und Ver­
kehr 
13. Austrian Central Statistical Office  Österreichisches Statistisches Zentralamt  
14. Austrian Federal Academy of Public 
Administration  Verwaltungsakademie des Bundes  
15. Federal Office of Metrology and Surve­
ying Bundesamt für Eich- und Vermessungswesen  
16. Federal Institute for Testing and Re­
search Arsenal (BVFA)  Bundesforschungs- und Prüfzentrum Arsenal  
17. Austro Control Ges. m.b.H. — Austrian 
office for civil aviation  Austro Control Ges. m.b.H. — Österreichische 
Gesellschaft für Zivilluftfahrt  
18. Federal Institute for Testing of Motor 
Vehicles  Bundesprüfanstalt für Kraftfahrzeuge  
19. Post and Telecom Austria  Post und Telecom Austria Aktiengesellschaft  
B. Cualquier otra autoridad central, incluyendo sus divisiones regionales y 
locales, siempre que no tengan un carácter comercial o industrial  
C. Bélgica  
(Versión auténtica sólo en francés)  
A. Del Estado federal  
1. Services du premier ministre  
2. Ministère des affaires économiques  
3. Ministère des affaires étrangères, du commerce extérieur et de la coo­
pération au développement  
4. Ministère des affaires sociales, de la santé publique et de l'environne­
ment  
5. Ministère des classes moyennes et de l'agriculture  
6. Ministère des communications et de l'infrastructure  
7. Ministère de la défense nationale (  2 ) 
8. Ministère de l'emploi et du travail  
9. Ministère des finances  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII. 
( 2 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1441  
10. Ministère de la fonction publique  
11. Ministère de l'intérieur  
12. Ministère de la justice  
B. Otros  
1. La Poste (  1 ) 
2. La Régie des bâtiments  
3. L'Office national de sécurité sociale  
4. L'Institut national d'assurances sociales pour travailleurs indépendants  
5. L'Institut national d'assurance maladie-invalidité  
6. L'Office national des pensions  
7. La Caisse auxiliaire d'assurance maladie-invalidité  
8. Le Fonds des maladies professionnelles  
9. L'Office national de l'emploi  
D. Dinamarca  
(Versión auténtica sólo en inglés)  
1. (Parliament) — (Auditor-General 
of Denmark)  Folketinget — Rigsrevisionen  
2. Prime Minister's Office  
3. Ministry of Foreign Affairs  — Two departments  
4. Ministry of Labour  — Five agencies and institutions  
5. Ministry of Housing and Urban 
Affairs  — Seven agencies and institutions  
6. Ministry of Industry and Trade  — Seven agencies and institutions  
7. Ministry of Finance  — Three agencies and institutions  
8. Ministry of Research  — One agency  
9. Ministry of Defence (1) (  2 ) — Several institutions  
10. Ministry of the Interior  — Two agencies  
11. Ministry of Justice  — Two directorates and several po­
lice offices and courts  
12. Ministry of Ecclesiastical Affairs  — Ten diocesan authorities  
13. Ministry of Cultural Affairs  — Three institutions and several Sta­
te-owned museums and higher 
education institutions  
14. Ministry of Agriculture and Fishe­
ries — Twenty-three directorates and ins­
titutions  
15. Ministry of the Environment and 
Energy  — Six agencies and research esta­
blishment «Risø»  ▼M1 
( 1 ) Actividades postales contempladas en la Ley de 24 de diciembr e de 1993. 
( 2 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1442  
16. Ministry of Taxes and Duties  — One agency  
17. Ministry of Social Affairs  — Four agencies and institutions  
18. Ministry of Health  — Several institutions including the 
State Serum Institute  
19. Ministry of Education  — Six directorates and 12 universi­
ties and other higher education 
institutions  
20. Ministry of Economic Affairs  — Statistical bureau (Statistics Den­
mark)  
21. Ministry of Transport  
E. Alemania  
(Versión auténtica sólo en inglés)  
1. Federal Foreign Office  Auswärtiges Amt  
2. Federal Chancellery  Bundeskanzleramt  
3. Federal Ministry of Labour and 
Social Affairs  Bundesministerium für Arbeit und So­
zialordnung  
4. Federal Ministry of Education, 
Science, Research and Techno­
logy Bundesministerium für Bildung, Wis­
senschaft, Forschung und Technologie  
5. Federal Ministry of Food, Agri­
culture and Forestry  Bundesministerium für Ernährung, 
Landwirtschaft und Forsten  
6. Federal Ministry of Finance  Bundesministerium der Finanzen  
7. Federal Ministry of the Interior 
(civil goods only)  Bundesministerium des Innern  
8. Federal Ministry of Health  Bundesministerium für Gesundheit  
9. Federal Ministry of Family Af­
fairs, Senior Citizens, Women 
and Youth  Bundesministerium für Familie, Ju­
gend, Frauen und Senioren  
10. Federal Ministry of Justice  Bundesministerium der Justiz  
11. Federal Ministry of Regional 
Planning, Building and Urban De­
velopment  Bundesministerium für Raumordnung, 
Bauwesen und Städtebau  
12. Federal Ministry of Post and Te­
lecommunications (  1 ) Bundesministerium für Post- und Te­
lekommunikation  
13. Federal Ministry of Transport  Bundesministerium für Verkehr  
14. Federal Ministry of Economic Af­
fairs Bundesministerium für Wirtschaft  
15. Federal Ministry for Economic 
Cooperation  Bundesministerium für wirtschaftliche 
Zusammenarbeit  
16. Federal Ministry of Defence (  2 ) Bundesministerium der Verteidigung  ▼M1 
( 1 ) Excepto equipo de telecomunicaciones. 
( 2 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1443  
17. Federal Ministry of the Environ­
ment, Nature Conservation and 
Reactor Safety  Bundesministerium für Umwelt, Na­
turschutz und Reaktorsicherheit  
Nota:  De acuerdo con las obligaciones nacionales existentes, las ent idades 
mencionadas en la lista podrán, de conformidad con los procedim ientos 
especiales, adjudicar contratos a ciertos grupos para eliminar diferencias 
derivadas de la última guerra.  
F. España  
(Versión auténtica sólo en español)  
1. Ministerio de Asuntos Exteriores  
2. Ministerio de Justicia  
3. Ministerio de Defensa (  1 ) 
4. Ministerio de Economía y Hacienda  
5. Ministerio del Interior  
6. Ministerio de Fomento  
7. Ministerio de Educación y Cultura  
8. Ministerio de Trabajo y Asuntos Sociales  
9. Ministerio de Industria y Energía  
10. Ministerio de Agricultura, Pesca y Alimentación  
11. Ministerio de la Presidencia  
12. Ministerio para las Administraciones Públicas  
13. Ministerio de Sanidad y Consumo  
14. Ministerio de Medio Ambiente  
G. Finlandia  
(Versión auténtica sólo en inglés)  
1. OFFICE OF THE CHANCELLOR 
OF JUSTICE  OIKEUSKANSLERINVIRASTO  
2. MINISTRY OF TRADE AND IN­
DUSTRY  KAUPPA- JA TEOLLISUUSMINIS­
TERIÖ  
National Consumer Administration  Kuluttajavirasto  
National Food Administration  Elintarvikevirasto  
Office of Free Competition  Kilpailuvirasto  
Council of Free Competition  Kilpailuneuvosto  
Office of the Consumer Ombuds­
man Kuluttaja-asiamiehen toimisto  
Consumer Complaints Board  Kuluttajavalituslautakunta  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1444  
National Board of Patents and Re­
gistration  Patentti- ja rekisterihallitus  
3. MINISTRY OF TRANSPORT 
AND COMMUNICATIONS  LIIKENNEMINISTERIÖ  
Telecommunications Administration 
Centre  Telehallintokeskus  
4. MINISTRY OF AGRICULTURE 
AND FORESTRY  MAA- JA METSÄTALOUSMINIS­
TERIÖ  
National Land Survey of Finland  Maanmittauslaitos  
5. MINISTRY OF JUSTICE  OIKEUSMINISTERIÖ  
The Office of the Data-protection 
Ombudsman  Tietosuojavaltuutetun toimisto  
Courts of Law  Tuomioistuinlaitos: 
— Korkein oikeus 
— Korkein hallinto-oikeus 
— Hovioikeudet 
— Käräjäoikeudet 
— Lääninoikeudet 
— Markkinatuomioistuin 
— Työtuomioistuin 
— Vakuutusoikeus 
— Vesioikeudet  
Prison Administration  Vankeinhoitolaitos  
6. MINISTRY OF EDUCATION  OPETUSMINISTERIÖ  
National Board of Education  Opetushallitus  
National Office of Film Censorship  Valtion elokuvatarkastamo  
7. MINISTRY OF DEFENCE (  1 ) PUOLUSTUSMINISTERIÖ  
Defence Forces  Puolustusvoimat  
8. MINISTRY OF THE INTERIOR  SISÄASIAINMINISTERIÖ  
Population Register Centre  Väestörekisterikeskus  
Central Criminal Police  Keskusrikospoliisi  
Mobile Police  Liikkuva poliisi  
Frontier Guard  Rajavartiolaitos  
9. MINISTRY OF SOCIAL AFFAIRS 
AND HEALTH  SOSIAALI- JA TERVEYSMINIS­
TERIÖ  
Unemployment Appeal Board  Työttömyysturvalautakunta  
Appeal Tribunal  Tarkastuslautakunta  
National Agency for Medicines  Lääkelaitos  
National Board of Medicolegal Af­
fairs Terveydenhuollon oikeusturvakeskus  
State Accident Office  Tapaturmavirasto  
Finnish Centre for Radiation and 
Nuclear Safety  Säteilyturvakeskus  
Reception Centres for Asylum See­
kers Valtion turvapaikanhakijoiden vas­
taanottokeskukset  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1445  
10. MINISTRY OF LABOUR  TYÖMINISTERIÖ  
National Conciliators' Office  Valtakunnansovittelijain toimisto  
Labour Council  Työneuvosto  
11. MINISTRY OF FOREIGN AF­
FAIRS  ULKOASIAINMINISTERIÖ  
12. MINISTRY OF FINANCE  VALTIOVARAINMINISTERIÖ  
State Economy Controller's Office  Valtiontalouden tarkastusvirasto  
State Treasury Office  Valtiokonttori  
Valtion työmarkkinalaitos  
Verohallinto  
Tullihallinto  
Valtion vakuusrahasto  
13. MINISTRY OF THE ENVIRON­
MENT  YMPÄRISTÖMINISTERIÖ  
National Board of Waters and the 
Environment  Vesi- ja ympäristöhallitus  
H. Francia  
(Versión auténtica sólo en francés)  
A. Principales entidades compradoras  
a) B u d g e t g é n é r a l  
1. Services du premier ministre  
2. Ministère des affaires sociales, de la santé et de la ville  
3. Ministère de l'intérieur et de l'aménagement du territoire  
4. Ministère de la justice  
5. Ministère de la défense  
6. Ministère des affaires étrangères  
7. Ministère de l'éducation nationale  
8. Ministère de l'économie  
9. Ministère de l'industrie, des Postes et télécommunications e t du com­
merce extérieur  
10. Ministère de l'équipement, des transports et du tourisme  
11. Ministère des entreprises et du développement économique, c hargé des 
petites et moyennes entreprises et du commerce et de l'artisana t 
12. Ministère du travail, de l'emploi et de la formation profes sionnelle  
13. Ministère de la culture et de la francophonie  
14. Ministère du budget  
15. Ministère de l'agriculture et de la pêche  
16. Ministère de l'enseignement supérieur et de la recherche  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1446  
17. Ministère de l'environnement  
18. Ministère de la fonction publique  
19. Ministère du logement  
20. Ministère de la coopération  
21. Ministère des départements et territoires d'outre-mer  
22. Ministère de la jeunesse et des sports  
23. Ministère de la communication  
24. Ministère des anciens combattants et victimes de guerre  
b) B u d g e t a n n e x e  
On peut notamment signaler:  
1. Imprimerie nationale  
c) C o m p t e s s p é c i a u x d u T r é s o r  
On peut notamment signaler:  
1. Fonds forestier national  
2. Soutien financier de l'industrie cinématographique et de l'i ndustrie des 
programmes audiovisuels  
3. Fonds national d'aménagement foncier et d'urbanisme  
4. Caisse autonome de la reconstruction  
B. Establecimientos públicos nacionales de carácter administrativo  
1. Académie de France à Rome  
2. Académie de marine  
3. Académie des sciences d'outre-mer  
4. Agence centrale des organismes de sécurité sociale (Acoss)  
5. Agences financières de bassins  
6. Agence nationale pour l'amélioration des conditions de trava il (Anact)  
7. Agence nationale pour l'amélioration de l'habitat (Anah)  
8. Agence nationale pour l'emploi (ANPE)  
9. Agence nationale pour l'indemnisation des Français d'outre-m er (Ani­
fom)  
10. Assemblée permanente des chambres d'agriculture (Apca)  
11. Bibliothèque nationale  
12. Bibliothèque nationale et universitaire de Strasbourg  
13. Bureau d'études des Postes et télécommunications d'outre-me r (Bep­
tom) ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1447  
14. Caisse des dépôts et consignations  
15. Caisse nationale des allocations familiales (Cnaf)  
16. Caisse nationale d'assurance maladie des travailleurs salar iés (Cnam)  
17. Caisse nationale d'assurance-vieillesse des travailleurs sa lariés 
(CNAVTS)  
18. Caisse nationale des autoroutes (CNA)  
19. Caisse nationale militaire de sécurité sociale (CNMSS)  
20. Caisse nationale des monuments historiques et des sites  
21. Caisse nationale des télécommunications (  1 ) 
22. Caisse de garantie du logement social  
23. Casa de Velázquez  
24. Centre d'enseignement zootechnique de Rambouillet  
25. Centre d'études du milieu et de pédagogie appliquée du mini stère de 
l'agriculture  
26. Centre d'études supérieures de sécurité sociale  
27. Centres de formation professionnelle agricole  
28. Centre national d'art et de culture Georges-Pompidou  
29. Centre national de la cinématographie française  
30. Centre national d'études et de formation pour l'enfance ina daptée  
31. Centre national d'études et d'expérimentation du machinisme  agricole, 
du génie rural, des eaux et des forêts  
32. Centre national de formation pour l'adaptation scolaire et l'éducation 
spécialisée (CNEFASES)  
33. Centre national de formation et de perfectionnement des pro fesseurs 
d'enseignement ménager agricole  
34. Centre national des lettres  
35. Centre national de documentation pédagogique  
36. Centre national des œuvres universitaires et scolaires (Cno us) 
37. Centre national d'opthalmologie des Quinze-Vingts  
38. Centre national de préparation au professorat de travaux ma nuels édu­
catifs et d'enseignement ménager  
39. Centre national de promotion rurale de Marmilhat  
40. Centre national de la recherche scientifique (CNRS)  
41. Centre régional d'éducation populaire d'Île-de-France  
42. Centres d'éducation populaire et de sport (Creps)  ▼M1 
( 1 ) Sólo Correos (Postes).
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1448  
43. Centres régionaux des œuvres universitaires (Crous)  
44. Centres régionaux de la propriété forestière  
45. Centre de sécurité sociale des travailleurs migrants  
46. Chancelleries des universités  
47. Collège de France  
48. Commission des opérations de bourse  
49. Conseil supérieur de la pêche  
50. Conservatoire de l'espace littoral et des rivages lacustres  
51. Conservatoire national des arts et métiers  
52. Conservatoire national supérieur de musique  
53. Conservatoire national supérieur d'art dramatique  
54. Domaine de Pompadour  
55. École centrale — Lyon  
56. École centrale des arts et manufactures  
57. École française d'archéologie d'Athènes  
58. École française d'Extrême-Orient  
59. École française de Rome  
60. École des hautes études en sciences sociales  
61. École nationale d'administration  
62. École nationale de l'aviation civile (Enac)  
63. École nationale des chartes  
64. École nationale d'équitation  
65. École nationale du génie rural des eaux et des forêts (Engr ef) 
66. Écoles nationales d'ingénieurs  
67. École nationale d'ingénieurs des industries des techniques agricoles et 
alimentaires  
68. Écoles nationales d'ingénieurs des travaux agricoles  
69. École nationale des ingénieurs des travaux ruraux et des te chniques 
sanitaires  
70. École nationale des ingénieurs des travaux des eaux et forê ts (Enitef)  
71. École nationale de la magistrature  
72. Écoles nationales de la marine marchande  
73. École nationale de la santé publique (ENSP)  
74. École nationale de ski et d'alpinisme  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1449  
75. École nationale supérieure agronomique — Montpellier  
76. École nationale supérieure agronomique — Rennes  
77. École nationale supérieure des arts décoratifs  
78. École nationale supérieure des arts et industries — Strasbo urg 
79. École nationale supérieure des arts et industries textiles — Roubaix  
80. Écoles nationales supérieures d'arts et métiers  
81. École nationale supérieure des beaux-arts  
82. École nationale supérieure des bibliothécaires  
83. École nationale supérieure de céramique industrielle  
84. École nationale supérieure de l'électronique et de ses appl ications (EN­
SEA)  
85. École nationale supérieure d'horticulture  
86. École nationale supérieure des industries agricoles aliment aires  
87. École nationale supérieure du paysage (rattachée à l'École nationale 
supérieure d'horticulture)  
88. École nationale supérieure des sciences agronomiques appliq uées 
(ENSSA)  
89. Écoles nationales vétérinaires  
90. École nationale de voile  
91. Écoles normales d'instituteurs et d'institutrices  
92. Écoles normales nationales d'apprentissage  
93. Écoles normales supérieures  
94. École polytechnique  
95. École technique professionnelle agricole et forestière de M eymac (Co­
rrèze)  
96. École de sylviculture — Crogny (Aube)  
97. École de viticulture et d'œnologie de la Tour-Blanche (Giro nde) 
98. École de viticulture — Avize (Marne)  
99. Établissement national de convalescents de Saint-Maurice  
100. Établissement national des invalides de la marine (Enim)  
101. Établissement national de bienfaisance Koenigs-Wazter  
102. Fondation Carnegie  
103. Fondation Singer-Polignac  
104. Fonds d'action sociale pour les travailleurs immigrés et l eurs familles  
105. Hôpital-hospice national Dufresne-Sommeiller  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1450  
106. Institut de l'élevage et de médicine vétérinaire des pays tropicaux 
(IEMVPT)  
107. Institut français d'archéologie orientale du Caire  
108. Institut géographique national  
109. Institut industriel du Nord  
110. Institut international d'administration publique (IIAP)  
111. Institut national agronomique de Paris-Grignon  
112. Institut national des appellations d'origine des vins et e aux-de-vie 
(INAOVEV)  
113. Institut national d'astronomie et de géophysique (Inag)  
114. Institut national de la consommation (INC)  
115. Institut national d'éducation populaire (Inep)  
116. Institut national d'études démographiques (Ined)  
117. Institut national des jeunes aveugles — Paris  
118. Institut national des jeunes sourdes — Bordeaux  
119. Institut national des jeunes sourds — Chambéry  
120. Institut national des jeunes sourds — Metz  
121. Institut national des jeunes sourds — Paris  
122. Institut national de physique nucléaire et de physique des  particules 
(INPNPP)  
123. Institut national de promotion supérieure agricole  
124. Institut national de la propriété industrielle  
125. Institut national de la recherche agronomique (Inra)  
126. Institut national de recherche pédagogique (INRP)  
127. Institut national de la santé et de la recherche médicale (Inserm)  
128. Institut national des sports  
129. Instituts nationaux polytechniques  
130. Instituts nationaux des sciences appliquées  
131. Instituts national supérieur de chimie industrielle de Rou en 
132. Institut national de recherche en informatique et en autom atique (Inria)  
133. Institut national de recherche sur les transports et leur sécurité (INRTS)  
134. Instituts régionaux d'administration  
135. Institut supérieur des matériaux et de la construction méc anique de 
Saint-Ouen  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1451  
136. Musée de l'armée  
137. Musée Gustave Moreau  
138. Musée de la marine  
139. Musée national J.-J. Henner  
140. Musée national de la Légion d'honneur  
141. Musée de la Poste  
142. Muséum national d'histoire naturelle  
143. Musée Auguste Rodin  
144. Observatoire de Paris  
145. Office de coopération et d'accueil universitaire  
146. Office français de protection des réfugiés et apatrides  
147. Office national des anciens combattants  
148. Office national de la chasse  
149. Office national d'information sur les enseignements et les  professions 
(Oniep)  
150. Office national d'immigration (Oni)  
151. ORSTOM — Institut français de recherche scientifique pour le déve­
loppement en coopération  
152. Office universitaire et culturel français pour l'Algérie  
153. Palais de la découverte  
154. Parcs nationaux  
155. Réunion des musées nationaux  
156. Syndicat des transports parisiens  
157. Thermes nationaux — Aix-les-Bains  
158. Universités  
C. Otros organismos públicos nacionales  
1. Union des groupements d'achats publics (Ugap)  
I. Grecia  
(Versión auténtica sólo en inglés)  
Lista de entidades  
1. Ministry of the Interior, Public Administration and Decentra lisation  
2. Ministry of Foreign Affairs  
3. Ministry of the National Economy  
4. Ministry of Finance  
5. Ministry of Development  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1452  
6. Ministry of the Environment, Planning and Public Works  
7. Ministry of Education and Religion  
8. Ministry of Agriculture  
9. Ministry of Labour and Social Security  
10. Ministry of Health and Social Welfare  
11. Ministry of Justice  
12. Ministry of Culture  
13. Ministry of the Merchant Marine  
14. Ministry of Macedonia and Thrace  
15. Ministry of the Aegean  
16. Ministry of Transport and Communications  
17. Ministry of the Press and Media  
18. Ministry to the Prime Minister  
19. Army General Staff  
20. Navy General Staff  
21. Airforce General Staff  
22. General Secretariat for Equality  
23. General Secretariat for Greeks Living Abroad  
24. General Secretariat for Commerce  
25. General Secretariat for Research and Technology  
26. General Secretariat for Industry  
27. General Secretariat for Public Works  
28. General Secretariat for Youth  
29. General Secretariat for Further Education  
30. General Secretariat for Social Security  
31. General Secretariat for Sport  
32. General State Laboratory  
33. National Centre of Public Administration  
34. National Printing Office  
35. National Statistical Service  
36. National Welfare Organisation  
37. University of Athens  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1453  
38. University of Thessaloniki  
39. University of Patras  
40. University of Ioannina  
41. University of Thrace  
42. University of Macedonia  
43. University of the Aegean  
44. Polytechnic School of Crete  
45. Sivitanidios Technical School  
46. Eginitio Hospital  
47. Areteio Hospital  
48. Greek Atomic Energy Commission  
49. Greek Highway Fund  
50. Hellenic Post (ELTA)  
51. Workers' Housing Organisation  
52. Farmers' Insurance Organisation  
53. Public Material Management Organisation  
54. School Building Organisation  
J. Irlanda  
(Versión auténtica sólo en inglés)  
A. Principales entidades compradoras  
1. Office of Public Works  
B. Otros departamentos  
1. President's Establishment  
2. Houses of the Oireachtas (Parliament)  
3. Department of the Taoiseach (Prime Minister)  
4. Office of the Tánaiste (Deputy Prime Minister)  
5. Central Statistics Office  
6. Department of Arts, Culture and the Gaeltacht  
7. National Gallery of Ireland  
8. Department of Finance  
9. State Laboratory  
10. Office of the Comptroller and Auditor-General  
11. Office of the Attorney-General  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1454  
12. Office of the Director of Public Prosecutions  
13. Valuation Office  
14. Civil Service Commission  
15. Office of the Ombudsman  
16. Office of the Revenue Commissioners  
17. Department of Justice  
18. Commissioners of Charitable Donations and Bequests for Irel and 
19. Department of the Environment  
20. Department of Education  
21. Department of the Marine  
22. Department of Agriculture, Food and Forestry  
23. Department of Enterprise and Employment  
24. Department of Tourism and Trade  
25. Department of Defence (  1 ) 
26. Department of Foreign Affairs  
27. Department of Social Welfare  
28. Department of Health  
29. Department of Transport, Energy and Communications  
K. Italia  
(Versión auténtica sólo en inglés)  
Entidades compradoras  
1. Presidency of the Council of Minis­
ters with Ministry of Cultural Af­
fairs Presidenza del Consiglio dei Ministri 
con il Ministero del Beni Culturali  
2. Ministry of Foreign Affairs  Ministero degli Affari esteri  
3. Ministry of the Interior  Ministero dell'Interno  
4. Ministry of Justice  Ministero di Grazia e Giustizia  
5. Ministry of the Treasury (  2 ) Ministero del Tesoro  
6. Ministry of Finance (  3 ) Ministero delle Finanze  
7. Ministry of Defence (  4 ) Ministero della Difesa  
8. Ministry of Industry, Trade, Handi­
craft and Tourism  Ministero dell'Industria, del Com­
mercio e dell'artigianato  
9. Ministry of Public Works  Ministero del Lavori pubblici  
10. Ministry of Transport  Ministero del Trasporti  
11. Ministry of Post and Telecommuni­
cations (  5 ) Ministero delle Poste e Telecomuni­
cazioni  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII. 
( 2 ) Actuando como entidad compradora central de la mayoría de los  otros ministerios o 
entidades. 
( 3 ) No incluye las compras hechas por los monopolios del tabaco y  la sal. 
( 4 ) Sólo material no bélico listado en la parte B del anexo VII. 
( 5 ) Sólo negocios postales.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1455  
12. Ministry of Health  Ministero della Sanità  
13. Ministry of Education, Universities, 
Scientific and Technological Re­
search  Ministero della Pubblica istruzione, 
dell'Università e della Ricerca scien­
tifica e tecnologica  
14. Ministry of Employment and Social 
Security  Ministero del Lavoro e della Previ­
denza sociale  
15. Ministry of the Environment  Ministero dell'Ambiente  
16. Ministry of Foreign Trade  Ministero del Commercio con l'este­
ro 
17. Ministry of Agriculture Resources  Ministero delle Risorse agricole, ali­
mentari e forestali  
L. Luxemburgo  
(Versión auténtica sólo en francés)  
1. Ministère du budget: service central des imprimés et des fou rnitures de l'État  
2. Ministère de l'agriculture: administration des services tech niques de l'agricul­
ture 
3. Ministère de l'éducation nationale: lycées d'enseignement se condaire et d'en­
seignement secondaire technique  
4. Ministère de la famille et de la solidarité sociale: maisons  de retraite  
5. Ministère de la force publique: armée (  1 ) — gendarmerie — police  
6. Ministère de la justice: établissements pénitentiaires  
7. Ministère de la santé publique: hôpital neuropsychiatrique  
8. Ministère des travaux publics: bâtiments publics — ponts et chaussées  
9. Ministère des communications: centre informatique de l'État  
10. Ministère de l'environnement: administration de l'environne ment  
M. Países bajos  
(Versión auténtica sólo en inglés)  
Lista de entidades  
Ministerios y órganos del Gobierno central  
1. MINISTRY OF GENERAL AF­
FAIRS  MINISTERIE VAN ALGEMENE 
ZAKEN  
Advisory Council on Government 
Policy  Bureau van de Wetenschappelijke 
Raad voor het Regeringsbeleid  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1456  
National Information Office  Rijksvoorlichtingsdienst (Directie 
voorlichting, RVD-DV; Directie toe­
passing communicatietechniek, 
RVD-DTC)  
2. MINISTRY OF THE INTERIOR  MINISTERIE VAN BINNEN­
LANDSE ZAKEN  
Government Personnel Information 
System Service  Dienst Informatievoorziening Over­
heidspersoneel  
Public Servants Medical Expenses 
Agency  Dienst Ziektekostenvoorziening 
Overheidspersoneel  
Central Archives  Centrale Archiefselectiedienst Bin­
nenlandse Veiligheidsdienst (BVD)  
Netherlands Institute for Firemen 
and Combating Calamities  Nederlands Instituut voor Brandweer 
en Rampenbestrijding (NIBRA)  
Netherlands Bureau for Exams of 
Firemen  Nederlands Bureau Brandweerexa­
mens (NBBE)  
National Institute for Selection and 
Education of Policemen  Landelijk Selectie- en Opleidingsins­
tituut Politie (LSOP)  
Twenty-five Individual Police Re­
gions  25 Afzonderlijke politieregio's  
National Police Forces  Korps Landelijke Politiediensten  
3. MINISTRY OF FOREIGN AF­
FAIRS  MINISTERIE VAN BUITEN­
LANDSE ZAKEN  
SNV, Organisation for Develop­
ment Cooperation and Awareness  SNV, Organisatie voor Ontwikke­
lingssamenwerking en Bewustwor­
ding 
CBI, Centre for promotion of im­
ports from developing countries  CBI, Centrum tot Bevordering van 
de Import uit Ontwikkelingslanden  
4. MINISTRY OF DEFENCE (  1 ) MINISTERIE VAN DEFENSIE  
Central Organisation, Ministry of 
Defence  Centrale organisatie van het ministe­
rie van Defensie  
Staff, Defence Interservice Com­
mand  Staf Defensie Interservice Com­
mando (DICO)  
Defence Telematics Agency (esta­
blishment of this new service is ex­
pected to take place on 1 September 
1997)  Defensie Telematica Organisatie 
(DTO)  
Duyverman Computer Centre (this 
service will be part of DTO and 
will consequently lose, as of 1 Ja­
nuary 1998, its status as indepen­
dent procurement service)  Duyverman Computer Centrum 
(DCC)  
Central Directorate, Defence Infras­
tructure Agency  Centrale directie van de Dienst Ge­
bouwen, Werken en Terreinen  
The individual regional directorates 
of the Defence Infrastructure 
Agency  De afzonderlijke regionale directies 
van de Dienst Gebouwen, Werken 
en Terreinen  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1457  
Directorate of Material for the Ro­
yal Netherlands Navy  Directie materieel Koninklijke Mari­
ne 
Directorate of Material for the Ro­
yal Netherlands Army  Directie materieel Koninklijke Land­
macht  
Information Technology Support 
Centre, Royal Netherlands Army  Dienstcentrum Automatisering Ko­
ninklijke Landmacht  
Directorate of Material Royal Net­
herlands Airforce  Directie materieel Koninklijke Lu­
chtmacht  
Defence Pipeline Organisation  Defensie Pijpleiding Organisatie  
5. MINISTRY OF ECONOMIC AF­
FAIRS  MINISTERIE VAN ECONOMIS­
CHE ZAKEN  
Economic Investigation Agency  Economische Controledienst  
Central Planning Bureau  Centraal Planbureau  
Netherlands Central Bureau of Sta­
tistics  Centraal Bureau voor de Statistiek  
Senter  Senter  
Industrial Property Office  Bureau voor de Industriële Eigen­
dom 
Central Licensing Office for Import 
and Export  Centrale Dienst voor de In- en Uit­
voer 
State Supervision of Mines  Staatstoezicht op de Mijnen  
6. MINISTRY OF FINANCE  MINISTERIE VAN FINANCIËN  
Directorates of the State Tax De­
partment  Directies der Rijksbelastingen  
State Tax Department/Fiscal Intelli­
gence and Information Department  Belastingdienst/FIOD  
State Tax Department/Computer 
Centre  Belastingdienst/Automatiseringscen­
trum  
State Tax Department/Training  Belastingdienst/Opleidingen  
7. MINISTRY OF JUSTICE  MINISTERIE VAN JUSTITIE  
Service for Judicial Institutions  Dienst justitiële inrichtingen  
Service for Prevention, Youth Pro­
tection and Rehabilitation  Dienst preventie, jeugdbescherming 
en reclassering  
Service for the Administration of 
Justice  Dienst rechtspleging  
Central Debt Collection Agency of 
the Ministry of Justice  Centraal Justitie Incassobureau  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1458  
National Police Services Force  Korps Landelijke Politiediensten  
Immigration and Naturalisation 
Service  Immigratie- en Naturalisatiedienst  
Public Prosecutor  Openbaar Ministerie  
8. MINISTRY OF AGRICULTURE, 
NATURE MANAGEMENT AND 
FISHERIES  MINISTERIE VAN LANDBOUW, 
NATUURBEHEER EN VISSERIJ  
Dienst Landelijke Service bij Rege­
lingen (LASER)  
Game Fund  Jachtfonds  
National Inspection Service for 
Animals and Animal Protection  Rijksdienst voor de Keuring van Vee 
en Vlees (RVV)  
Plant Protection Service  Plantenziektekundige Dienst (PD)  
National Forest Service  Staatsbosbeheer (SBB)  
General Inspection Service  Algemene Inspectiedienst (AID)  
Dienst Landinrichting Beheer Land­
bouwgronden (LBL)  
Agricultural Research Service  Dienst Landbouwkundig Onderzoek 
(DLO)  
National Fisheries Research Institu­
te Rijksinstituut voor Visserijonderzoek 
(RIVO-DLO)  
Government Institute for Quality 
Control of Agricultural Products  Rijkskwaliteitsinstituut voor Land- 
en Tuinbouwproducten (RILJIT- 
DLO)  
National Institute for Nature Mana­
gement  Instituut voor Bos- en Natuuronder­
zoek, De afzonderlijke regionale be­
leidsdirecties  
9. MINISTRY OF EDUCATION, 
CULTURE AND SCIENCE  MINISTERIE VAN ONDERWIJS, 
CULTUUR EN WETENSCHAP­
PEN  
Netherlands State Institute for War 
Documentation  Rijksinstituut voor Oorlogsdocumen­
tatie 
Public Records Office  Rijksarchiefdienst  
Council for Education  Onderwijsraad  
Advisory Council for Science and 
Technology Policy  Adviesraad voor Wetenschap en Te­
chnologiebeleid  
Central Financial Entities  Centrale Financiën Instellingen  
Education Inspectorate  Onderwijsinspectie  
National Institute for Ancient Mo­
numents  Rijksdienst voor de Monumenten­
zorg ▼M1
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National Institute for Archeological 
Soil Exploration  Rijksdienst Oudheidkundig Bode­
monderzoek  
Council for Cultural Heritage  Raad voor Cultuur  
10. MINISTRY OF SOCIAL AFFAIRS 
AND EMPLOYMENT  MINISTERIE VAN SOCIALE ZA­
KEN EN WERKGELEGENHEID  
11. MINISTRY OF TRANSPORT, PU­
BLIC WORKS AND WATER 
MANAGEMENT  MINISTERIE VAN VERKEER EN 
WATERSTAAT  
Directorate-General for Civil Avia­
tion Directoraat-generaal Rijksluchtvaart­
dienst  
Directorate-General for Navigation 
and Maritime Affairs  Directoraat-generaal Scheepvaart en 
Maritieme Zaken  
Directorate-General for Transport  Directoraat-generaal Vervoer  
Directorate-General for Public 
Works and Water Management  Directoraat-generaal Rijkswaterstaat  
Telecommunications and Post De­
partment  Hoofddirectie Telecommunicatie en 
Post 
Royal Netherlands Meteorological 
Institute  Koninklijk Nederlands Meteorolo­
gisch Instituut  
Central Services  Centrale diensten  
The individual regional directorates 
of Water Management  De afzonderlijke regionale directies 
van Rijkswaterstaat  
The individual specialised services 
of Water Management  De afzonderlijke specialistische 
diensten van Rijkswaterstaat  
Service for Construction  Bouwdienst  
Geometric Service  Meetkundige dienst  
Advisory Council for Traffic and 
Transport  Adviesdienst Verkeer en Vervoer  
National Institute for Coastal and 
Marine Management  Rijksinstituut voor Kust en Zee  
National Institute for Fresh Water 
Management and Waste Water 
Treatment  Rijksinstituut voor Integraal Zoetwa­
terbeheer en Afvalwaterbehandeling  
12. MINISTRY OF HOUSING, 
PHYSICAL PLANNING AND EN­
VIRONMENT  MINISTERIE VAN VOLKSHUIS­
VESTING, RUIMTELIJKE ORDE­
NING EN MILIEUBEHEER  
Directorate-General for Environ­
mental Management  Directoraat-generaal Milieubeheer  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1460  
Directorate-General for Public Hou­
sing Directoraat-generaal van de Volks­
huisvesting  
Government Buildings Agency  Rijksgebouwendienst  
National Physical Planning Agency  Rijksplanologische Dienst  
13. MINISTRY OF WELFARE, 
HEALTH AND CULTURAL AF­
FAIRS  MINISTERIE VAN VOLKS­
GEZONDHEID, WELZIJN EN 
SPORT  
Inspectorate for Health Protection  Inspectie Gezondheidsbescherming  
Inspectorate for Public Health  Inspectie Gezondheidszorg  
Veterinary Inspectorate  Veterinaire Inspectie  
Inspectorate for Child and Youth 
Care and Protection Services  Inspectie Jeugdhulpverlening en 
Jeugdbescherming  
National Institute of Public Health 
and Environmental Protection  Rijksinstituut voor de Volksgezond­
heid en Milieuhygiëne (RIVM)  
Social and Cultural Planning Office  Sociaal en Cultureel Planbureau  
Agency to the College for Asses­
sment of Pharmaceuticals  Agentschap t.b.v. het College ter 
Beoordeling van Geneesmiddelen  
14. SECOND CHAMBER OF THE 
STATES-GENERAL  TWEEDE KAMER DER STATEN- 
GENERAAL  
15. FIRST CHAMBER OF THE STA­
TES-GENERAL  EERSTE KAMER DER STATEN- 
GENERAAL  
16. CABINET FOR NETHERLANDS 
ANTILLEAN AND ARUBAN AF­
FAIRS  KABINET VOOR NEDERLANDS- 
ANTILLIAANSE EN ARU­
BAANSE ZAKEN  
17. COUNCIL OF STATE  RAAD VAN STATE  
18. NETHERLANDS COURT OF AU­
DIT ALGEMENE REKENKAMER  
19. NATIONAL OMBUDSMAN  NATIONALE OMBUDSMAN  
20. CHANCERY OF THE NETHER­
LANDS ORDERS OF KNIGHT­
HOOD  KANSELARIJ DER NEDER­
LANDSE ORDEN  
21. THE QUEEN'S CABINET  KABINET DER KONINGIN  
N. Portugal  
(Versión auténtica sólo en inglés)  
1. PRIME MINISTER'S OFFICE  PRESIDÊNCIA DO CONSELHO 
DE MINISTROS  
Secretariat-General, Prime Minis­
ter's Office  Secretaria-Geral da Presidência do 
Conselho de Ministros  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1461  
High Commissioner for Immigra­
tion and Ethnic Minorities  Alto Comissário para a imigração e 
minorias étnicas  
High Commissioner for Questions 
on Equality Promotion and the Fa­
mily Alto Comissário para as questões da 
promoção da igualdade e da família  
Legal Centre  Centro juridico — CEJUR  
Government Computer Network 
Management Centre  Centro de gestão da rede informática 
do Governo  
Commission for Equality and Wo­
men's Rights  Comissão para a igualdade e para os 
direitos das mulheres  
Economic and Social Council  Conselho económico e social  
High Council on Administration 
and the Civil Service  Conselho superior da administração e 
da função pública  
Ministerial Department on Plan­
ning, Studies and Support  Gabinete de apoio, estudos e planea­
mento  
Ministerial Department with Special 
Responsibility for Macau  Gabinete de Macau  
Ministerial Department responsible 
for Community Service by Cons­
cientious Objectors  Gabinete do serviço cívico e dos ob­
jectores de consciência  
Ministerial Department for Euro­
pean Affairs  Gabinete dos assuntos europeus  
Secretariat for Administrative Mo­
dernisation  Secretariado para a modernização ad­
ministrativa  
High Council on Sports  Conselho superior do desporto  
2. MINISTRY OF HOME AFFAIRS  MINISTÉRIO DA ADMINISTRA­
ÇÃO INTERNA  
Secretariat-General  Secretaria-Geral  
Legal Service  Auditoria jurídica  
Directorate-General for Roads  Direcção-Geral de viação  
Ministerial Department responsible 
for Studies and Planning  Gabinete de estudos e planeamento 
de instalações  
Ministerial Department for Euro­
pean Affairs  Gabinete dos assuntos europeus  
National Fire Service  Gabinete nacional Sirene  
Republican National Guard  Guarda Nacional Republicana  
Civilian Administrations  Governos civis  
Police  Polícia de Segurança Pública  
General Inspectorate on Internal 
Administration  Inspecção-Geral da administração in­
terna ▼M1
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Technical Secretariat for Electoral 
Matters  Secretariado técnico dos assuntos 
para o processo eleitoral  
Customs and Immigration Depart­
ment  Serviço de estrangeiros e fronteiras  
Intelligence and Security Depart­
ment  Serviço de informações de segurança  
3. MINISTRY OF AGRICULTURE, 
RURAL DEVELOPMENT AND 
FISHERIES  MINISTÉRIO DA AGRICULTURA, 
DO DESENVOLVIMENTO RU­
RAL E DAS PESCAS  
Secretariat-General  Secretaria-Geral  
Legal Service  Auditoria jurídica  
Environment Audit Office  Auditor do ambiente  
National Council of Agriculture, 
Rural Development and Fisheries  Conselho Nacional da agricultura, do 
desenvolvimento rural e das pescas  
Directorate-General for Forests  Direcção-Geral das florestas  
Directorate-General for Fisheries 
and Agriculture  Direcção-Geral das pescas e agricul­
tura 
Directorate-General for Rural Deve­
lopment  Direcção-Geral do desenvolvimento 
rural  
Directorate-General for Control of 
Food Quality  Direcção-Geral de fiscalização e con­
trolo da qualidade alimentar  
Institute for Hydraulic Questions, 
Rural Engineering and Environment  Instituto de hidráulica, engenharia ru­
ral e ambiente  
Directorate-General for Culture Pro­
tection  Direcção-Geral de protecção das cul­
turas  
Directorate-General for Veterinary  Direcção-Geral de veterinária  
Regional Directorates for Agricul­
ture (7)  Direcções regionais de agricul- 
tura (7)  
Ministerial Department for Planning 
and Agrifood Policy  Gabinete de planeamento e política 
agroalimentar  
General Inspectorate and Audit Of­
fice (Management Audits)  Inspecção-Geral e auditoria de gestão  
General Inspectorate for Fisheries  Inspecção-Geral das pescas  
Equestrian National Service  Serviço nacional coudélico  
National Laboratory for Veterinary 
Research  Laboratório nacional de investigação 
veterinária  
4. MINISTRY OF THE ENVIRON­
MENT  MINISTÉRIO DO AMBIENTE  
Secretariat-General  Secretaria-Geral  
Directorate-General for the Envi­
ronment  Direcção-Geral do ambiente  
Regional Directorates for the Envi­
ronment (5)  Direcções regionais do ambiente (5)  ▼M1
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5. MINISTRY OF SCIENCE AND 
TECHNOLOGY  MINISTÉRIO DA CIÊNCIA E DA 
TECNOLOGIA  
Secretariat-General  Secretaria-Geral  
Legal Service  Auditoria jurídica  
High Council for Science and Te­
chnology  Conselho superior da ciência e tec­
nologia  
Ministerial Department for Scienti­
fic Policy and Technology  Gabinete coordenador da política 
científica e tecnologia  
6. MINISTRY OF CULTURE  MINISTÉRIO DA CULTURA  
Secretariat-General  Secretaria-Geral  
Regional Directorates for Culture 
(6) Delegações regionais da cultura (6)  
Ministerial Department for Interna­
tional Relations  Gabinete das relações internacionais  
Ministerial Department for Copy­
right  Gabinete do direito de autor  
General Inspectorate for Cultural 
Activities  Inspecção-Geral das actividades cul­
turais  
7. MINISTRY OF DEFENCE  MINISTÉRIO DA DEFESA NA­
CIONAL  
Secretariat-General of the Ministry 
of Defence  Secretaria-Geral do Ministério da 
Defesa nacional  
Legal Service  Auditoria jurídica  
Directorate-General for the Navy  Direcção-Geral da Marinha  
Directorate-General for Armaments 
and Defence Equipment  Direcção-Geral de armamento e equi­
pamento de Defesa  
Directorate-General for Infrastructu­
re Direcção-Geral de infra-estruturas  
Directorate-General for Personnel  Direcção-Geral de pessoal  
Directorate-General for National 
Defence Policy  Direcção-Geral de política de Defesa 
nacional  
National Security Authority  Autoridade nacional de segurança  
General-Inspectorate of the Armed 
Forces  Inspecção-Geral das forças armadas  
National Defence Institute  Instituto da Defesa nacional  
Council of Defence Science and 
Technology  Conselho de ciência e tecnologia da 
Defesa  
Council of Chiefs of Staff  Conselho dos chefes de Estado- 
Maior  ▼M1
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Military Police  Policia judiciária militar  
Maritime Authority System  Sistema de autoridade marítima  
Hydrographic Institute  Instituto hidrográfico  
Alfeite Arsenal  Arsenal do Alfeite  
Chief of Staff of the Armed Forces  Estado-Maior general das forças ar­
madas  
Chief of Staff of the Army  Estado-Maior do exército  
Chief of Staff of the Navy  Estado-Maior da Armada  
Chief of Staff of the Air Force  Estado-Maior da Força Aérea  
Commission on International Law 
of the Sea  Comissão do direito marítimo inter­
nacional  
Defence and Military Information 
Service  Serviço de informações de Defesa e 
militares  
Portuguese Commission of Military 
History  Comissão portuguesa da História mi­
litar 
8. MINISTRY OF ECONOMY  MINISTÉRIO DA ECONOMIA  
Secretariat-General  Secretaria-Geral  
Commission for the Imposition of 
Sanctions in Advertising Matters  Comissão de aplicação de coimas em 
matéria de publicidade  
Commission for Emergency Energy 
Planning  Comissão de planeamento energético 
de emergência  
Commission for Emergency Indus­
trial Planning  Comissão de planeamento industrial 
de emergência  
Council of Competition  Conselho da concorrência  
Council of Financial Securities  Conselho de garantias financeiras  
Sectoral Councils for Industry, 
Construction, Energy, Trade and 
Tourism  Conselhos sectoriais da indústria, da 
construção, da energia, do comércio 
e do turismo  
National Council of Quality  Conselho nacional da qualidade  
Directorate-General for Trade and 
Competition  Direcção-Geral do comércio e da 
concorrência  
Directorate-General for Energy  Direcção-Geral da energia  
Directorate-General for Industry  Direcção-Geral da indústria  
Directorate-General for Tourism  Direcção-Geral do turismo  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1465  
Regional Delegations  Delegações regionais  
Ministerial Department for Studies 
and Economic Prospective  Gabinete de estudos e prospectiva 
económica  
Directorate-General for Internatio­
nal Economic Relations  Direcção-Geral das relações econó­
micas internacionais  
General Inspectorate for Economic 
Activities  Inspecção-Geral das actividades eco­
nómicas  
General Inspectorate for Gambling  Inspecção-Geral de jogos  
Council for Economic Development  Conselho para o desenvolvimento 
económico  
9. MINISTRY OF EDUCATION  MINISTÉRIO DA EDUCAÇÃO  
Secretariat-General  Secretaria-Geral  
Social Security Fund  Caixa da previdência  
Education National Council  Conselho nacional de educação  
Council of Directors-General  Conselho de directores-gerais  
Department for Primary Education  Departamento de educação básica  
Department for Educational Resour­
ces Management  Departamento de gestão dos recursos 
educativos  
Department for Secondary Educa­
tion Departamento do ensino secundário  
Department for Higher Education  Departamento do ensino superior  
Regional Directorates for Educa- 
tion (5)  Direcções regionais de educação (5)  
University Stadium of Lisbon  Estádio universitário de Lisboa  
Nursery, Primary and Secondary 
Education Establishments  Estabelecimentos de educação pré- 
escolar e dos ensinos básico e secun­
dário  
Ministerial Department of School 
Sport  Gabinete coordenador do desporto 
escolar  
Ministerial Department of European 
Affairs and International Relations  Gabinete dos assuntos europeus e re­
lações internacionais  
General Inspectorate of Education  Inspecção-Geral da educação  
Ministerial Department for Finan­
cial Management  Gabinete de gestão financeira  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1466  
Ministerial Department for Prospec­
tive and Planning  Departamento de avaliação, prospec­
tiva e planeamento  
10. MINISTRY OF EQUIPMENT, 
PLANNING, AND TERRITORIAL 
ADMINISTRATION  MINISTÉRIO DO EQUIPAMEN­
TO, DO PLANEAMENTO E DA 
ADMINISTRAÇÃO DO TERRITÓ­
RIO 
Secretariat-General  Secretaria-Geral  
Legal Service  Auditoria jurídica  
Environment Service  Auditoria ambiental  
Commission for Support to the Re­
habilitation of the Territorial Admi­
nistration  Comissão de apoio à restruturação da 
administração do território  
Regional Coordination Committees  Comissões de coordenação regional  
Commission for Planning of Emer­
gency Maritime Transport  Comissão de planeamento do trans­
porte maritímo de emergência  
Council for Public and Particular 
Works Contracts  Conselho de mercados de obras pú­
blicas e particulares  
High Council for Telecommunica­
tions  Conselho superior de telecomunica­
ções 
Department for Prospective and 
Planning  Departamento de prospectiva e pla­
neamento  
Directorate General for Autarquic 
Administration  Direcção-Geral da administração au­
tárquica  
Directorate General for Civil Avia­
tion Direcção-Geral da aviação civil  
Directorate General for Ports, Navi­
gation and Maritime Transport  Direcção-Geral de portos, navegação 
e transportes marítimos  
Directorate General for Regional 
Development  Direcção-Geral do desenvolvimento 
regional  
Directorate General for Territorial 
Planning and Urban Development  Direcção-Geral do ordenamento do 
território e do desenvolvimento urba­
no 
Directorate General for National 
Buildings and Monuments  Direcção-Geral dos edifícios e monu­
mentos nacionais  
Directorate General for Land Trans­
port Direcção-Geral dos transportes te­
rrestres  
Ministerial Department for Inves­
tment Coordination  Gabinete de coordenção dos investi­
mentos e do financiamento  
Ministerial Department for Euro­
pean Issues and External Relations  Gabinete para os assuntos europeus e 
relações externas  ▼M1
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General Inspectorate of the Ministry 
of Equipment, Planning and Terri­
torial Administration  Inspecção-Geral do Ministério do 
Equipamento, do Planeamento e da 
Administração do Território  
High Council for Public Works and 
Transport  Conselho superior de obras públicas 
e transportes  
11. MINISTRY OF FINANCE  MINISTÉRIO DAS FINANÇAS  
Secretariat-General  Secretaria-Geral  
Directorate-General for Customs 
and Special Taxes on Consumption  Direcção-Geral das alfândegas e dos 
impostos especiais sobre o consumo  
Directorate-General for European 
Studies and International Relations  Direcção-Geral de assuntos europeus 
e relações internacionais  
Directorate-General for Studies  Direcção-Geral de estudos e previsão  
Directorate-General for Informatics 
and Support to Taxation and Cus­
toms Services  Direcção-Geral de informática e 
apoio aos serviços tributários e adua­
neiros  
Directorate-General for the Protec­
tion of Civil Servants — ADSE  Direcção-Geral de protecção social 
aos funcionários e agentes de admi­
nistração pública — ADSE  
Directorate-General for the Budget  Direcção-Geral do orçamento  
Directorate-General for Patrimony  Direcção-Geral do património  
Directorate-General for the Trea­
sury Direcção-Geral do tesouro  
Directorate-General for Taxation  Direcção-Geral dos impostos  
General Inspectorate for Finance  Inspecção-Geral de finanças  
Institute for Information Techno­
logy Instituto de informática  
Customs Stabilisation Fund  Fundo de estabilização aduaneiro  
Taxation Stabilisation Fund  Fundo de estabilização tributário  
Public Debt Regularisation Fund  Fundo de regularização da dívida pú­
blica ▼M1
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12. MINISTRY OF JUSTICE  MINISTÉRIO DA JUSTIÇA  
Secretariat-General  Secretaria-Geral  
Legal Service  Auditoria jurídica  
Directorate-General for combating 
Corruption, Fraud and Economic- 
Financial Infractions  Direcção central para o combate à 
corrupção, fraudes e infracções eco­
nómico-financeiras  
Directorate-General for Registers 
and Other Official Documents  Direcção-Geral dos registros e nota­
riado  
Directorate-General for Computeri­
sed Services  Direcção-Geral dos serviços de infor­
mática  
Directorate-General for Judiciary 
Services  Direcção-Geral dos serviços judiciá­
rios 
Directorate-General for the Prison 
Service  Direcção-Geral dos serviços prisio­
nais 
Directorate-General for the Protec­
tion and Care of Minors' Prison Es­
tablishments  Direcção-Geral dos serviços tutelares 
de menores  
Ministerial Department responsible 
for European Law  Gabinete de direito europeu  
Ministerial Department responsible 
for Documentation and Compara­
tive Law  Gabinete de documentação e direito 
comparado  
Ministerial Department responsible 
for Studies and Planning  Gabinete de estudos e planeamento  
Ministerial Department responsible 
for Financial Management  Gabinete de gestão financeira  
Ministerial Department responsible 
for Planning and Coordinating 
Drug Control  Gabinete de planeamento e coorde­
nação do combate à droga  
Criminal Investigation Department  Polícia Judiciária  
Social Services  Serviços sociais  
National Police and Forensic 
Science Institute  Instituto nacional de polícia e ciên­
cias criminais  
Forensic Medicine Institutes  Serviços médico-legais  
Legal Courts  Tribunais judiciais  
The High Council of the Judiciary  Conselho superior de magistratura  
Public Prosecutor's office  Ministério Público  ▼M1
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13. MINISTRY OF FOREIGN AF­
FAIRS  MINISTÉRIO DOS NEGÓCIOS ES­
TRANGEIROS  
Secretariat-General  Secretaria-Geral  
Legal Affairs Department  Departamento dos assuntos jurídicos  
Interministerial Commission for 
Cooperation  Comissão interministerial para a coo­
peração  
Interministerial Commission for 
Community Affairs  Comissão interministerial para os as­
suntos comunitários  
Interministerial Commission for Mi­
gration and Portuguese Communi­
ties Comissão interministerial das migra­
ções e comunidades portuguesas  
Council of Portuguese Communities  Conselho das comunidades portugue­
sas 
Directorate-General for Bilateral 
Relations  Direcção-Geral das relações bilate­
rais 
Directorate-General for Foreign Po­
licy Direcção-Geral de política externa  
Directorate-General for Community 
Affairs  Direcção-Geral dos assuntos comuni­
tários  
Directorate-General for Consular 
Affairs and Portuguese Communi­
ties Direcção-Geral dos assuntos consula­
res e comunidades portuguesas  
Directorate-General for Multilateral 
Affairs  Direcção-Geral dos assuntos multila­
terais  
Ministerial Department for Informa­
tion and Press  Gabinete de informação e imprensa  
Diplomatic and Consular Inspecto­
rate Inspecção diplomática e consular  
Diplomatic Institute  Instituto diplomático  
14. MINISTRY FOR QUALIFICA­
TIONS AND EMPLOYMENT  MINISTÉRIO PARA A QUALIFI­
CAÇÃO E O EMPREGO  
Secretariat-General  Secretaria-Geral  
Interministerial Commission for 
Employment  Comissão interministerial para o em­
prego  
National Council for Health and Sa­
fety in the Workplace  Conselho nacional de higiene e segu­
rança no trabalho  
Statistics Department  Departamento de estatística  
Studies and Planning Department  Departamento de estudos e planea­
mento  
European Social Fund Department  Departamento para os assuntos do 
Fundo Social Europeu  
Department of European Affairs 
and External Relations  Departamento para os assuntos euro­
peus e relações externas  
Directorate-General for Employ­
ment and Vocational Training  Direcção-Geral do emprego e forma­
ção profissional  ▼M1
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Directorate-General for Labour 
Conditions  Direcção-Geral das condições de tra­
balho  
Legal Department  Gabinete jurídico  
Centre for Scientific and Technical 
Information  Centro de informação científica e 
técnica  
15. MINISTRY OF HEALTH  MINISTÉRIO DA SAÚDE  
Secretariat-General  Secretaria-Geral  
Department for Studies and Health 
Planning  Departamento de estudos e planea­
mento da saúde  
Health Human Resources Depart­
ment  Departamento de recursos humanos 
da saúde  
Directorate-General for Health Ins­
tallations and Equipment  Direcção-Geral das instalações e 
equipamentos da saúde  
Directorate-General for Health  Direcção-Geral da saúde  
General Inspectorate of Health  Inspecção-Geral da saúde  
Institutes of General Clinics  Institutos de clínica geral  
National Health Council  Conselho nacional de saúde  
16. MINISTRY OF SOLIDARITY 
AND SOCIAL SECURITY  MINISTÉRIO DA SOLIDARIE­
DADE E SEGURANÇA SOCIAL  
Secretariat-General  Secretaria-Geral  
National Council for Social Eco­
nomy  Conselho nacional para a economia 
social  
National Council for Third-age Po­
licy Conselho nacional para a política de 
terceira idade  
National Council for Rehabilitation 
and Integration of Disabled People  Conselho nacional para a reabilitação 
e integração das pessoas com defi­
ciências  
Department of Statistics, Studies 
and Planning  Departamento de estatística, estudos 
e planeamento  
Ministerial Department for Euro­
pean Affairs and International Rela­
tions  Gabinete de assuntos europeus e de 
relações internacionais  
Directorate-General for Social 
Work  Direcção-Geral da acção social  
Directorate-General for Social Se­
curity Schemes  Direcção-Geral dos regimes de segu­
rança social  
General Inspectorate for Social Se­
curity  Inspecção-Geral da segurança social  
Social Observatory  Observatório social  
17. PRESIDENCY OF THE REPU­
BLIC  PRESIDÊNCIA DA REPÚBLICA  
Secretariat-General of the Presi­
dency of the Republic  Secretaria-Geral da Presidência da 
República  ▼M1
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18. CONSTITUTIONAL COURT  TRIBUNAL CONSTITUCIONAL  
19. COURT OF AUDITORS  TRIBUNAL DE CONTAS  
Directorate-General of the Court of 
Auditors  Direcção-Geral do Tribunal de Con­
tas 
20. OMBUDSMAN  PROVEDORIA DE JUSTIÇA  
O. Suecia  
(Versión auténtica sólo en inglés)  
Royal Academy of Fine Arts  Akademien för de fria konsterna  
Public Law Service Offices (26)  Allmänna advokatbyråerna (26)  
National Board for Consumer Com­
plaints  Allmänna reklamationsnämnden  
National Board of Occupational Safety 
and Health  Arbetarskyddsstyrelsen  
Labour Court  Arbetsdomstolen  
National Agency for Government Em­
ployers  Arbetsgivarverket  
National Institute for Working Life  Arbetslivsinstitutet  
National Labour Market Board  Arbetsmarknadsstyrelsen  
Board of Occupational Safety and 
Health for Government Employees  Arbetsmiljönämnd, Statliga sektorns  
Museum of Architecture  Arkitekturmuseet  
National Archive of Recorded Sound 
and Moving Images  Arkivet för ljud och bild  
The Office of the Children's Ombuds­
man Barnombudsmannen  
Swedish Council on Technology Asses­
sment in Health Care  Beredning för utvärdering av medi­
cinsk metodik, statens  
Royal Library  Biblioteket, Kungliga  
National Board of Film Censors  Biografbyrå, Statens  
Dictionary of Swedish Biography  Biografiskt lexikon, Svenskt  
Swedish Accounting Standards Board  Bokföringsnämnden  
National Housing Credit Guarantee 
Board  Bostadskreditnämnd, Statens (BKN)  
National Housing Board  Boverket  
National Council for Crime Prevention  Brottsförebyggande rådet  
Criminal Victim Compensation and 
Support Authority  Brottsoffermyndigheten  
Council for Building Research  Byggforskningsrådet  
Central Committee for Laboratory Ani­
mals  Centrala försöksdjursnämnden  
National Board of Student Aid  Centrala studiestödsnämnden  
Data Inspection Board  Datainspektionen  
Ministries (Government departments)  Departementen  ▼M1
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National Courts Administration  Domstolsverket  
National Electrical Safety Board  Elsäkerhetsverket  
Export Credits Guarantee Board  Exportkreditnämnden  
Financial Supervisory Authority  Finansinspektionen  
National Board of Fisheries  Fiskeriverket  
Aeronautical Research Institute  Flygtekniska försöksanstalten  
National Institute of Public Health  Folkhälsoinstitutet  
Council for Planning and Coordination 
of Research  Forskningsrådsnämnden  
National Fortifications Administration  Fortifikationsverket  
Förhandlare (K 1996:01) för statens 
köp av färjetrafik till och från Gotland  
National Conciliators' Office  Förlikningsmannaexpedition, Statens  
National Defence Research Establis­
hment  Försvarets forskningsanstalt  
Defence Material Administration  Försvarets materielverk  
National Defence Radio Institute  Försvarets radioanstalt  
Swedish Museums of Military History  Försvarshistoriska museer, Statens  
National Defence College  Försvarshögskolan  
The Swedish Armed Forces  Försvarsmakten  
Social Insurance Offices  Försäkringskassorna  
Geological Survey of Sweden  Geologiska undersökning, Sveriges  
Geotechnical Institute  Geotekniska institut, Statens  
The National Rural Development 
Agency  Glesbygdsverket  
Graphic Institute and the Graduate 
School of Communications  Grafiska institutet och institutet för hö­
gre kommunikations- och reklamut­
bildning  
The Swedish Broadcasting Commission  Granskningsnämnden för radio och 
TV 
Swedish Government Seamen's Service  Handelsflottans kultur- och fritidsråd  
Ombudsman for the Disabled  Handikappombudsmannen  
Board of Accident Investigation  Haverikommission, Statens  
Courts of Appeal (6)  Hovrätterna (6)  
Council for Research in the Humanities 
and Social Sciences  Humanistisk-samhällsvetenskapliga 
forskningsrådet  
Regional Rent and Tenancies Tribu- 
nals (12)  Hyres- och arrendenämnder (12)  
Remand Prisons (28)  Häktena (28)  
Committee on Medical Responsibility  Hälso- och sjukvårdens ansvarsnämnd  
National Agency for Higher Education  Högskoleverket  
Supreme Court  Högsta domstolen  ▼M1
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Register Authority for Floating Charges  Inskrivningsmyndigheten för företag­
sinteckningar  
National Institute for Psychosocial Fac­
tors and Health  Institut för psykosocial miljömedicin, 
Statens  
National Institute for Regional Studies  Institut för regionalforskning, Statens  
Swedish Institute of Space Physics  Institutet för rymdfysik  
Swedish Immigration Board  Invandrarverk, Statens  
Swedish Board of Agriculture  Jordbruksverk, Statens  
Office of the Chancellor of Justice  Justitiekanslern  
Office of the Equal Opportunities Om­
budsman  Jämställdhetsombudsmannen  
National Judicial Board of Public Lands 
and Funds  Kammarkollegiet  
Administrative Courts of Appeal (4)  Kammarrätterna (4)  
National Chemicals Inspectorate  Kemikalieinspektionen  
National Board of Trade  Kommerskollegium  
Swedish Transport and Communications 
Research Board  Kommunikationsforskningsberednin­
gen 
National Franchise Board for Environ­
ment Protection  Koncessionsnämnden för miljöskydd  
National Institute of Economic Research  Konjunkturinstitutet  
Swedish Competition Authority  Konkurrensverket  
College of Arts, Crafts and Design  Konstfack  
College of Fine Arts  Konsthögskolan  
National Art Museums  Konstmuseer, Statens  
Arts Grants Committee  Konstnärsnämnden  
National Art Council  Konstråd, Statens  
National Board for Consumer Policies  Konsumentverket  
Armed Forces Archives  Krigsarkivet  
National Laboratory of Forensic Science  Kriminaltekniska laboratorium, Statens  
Correctional Regional Offices (6)  Kriminalvårdens regionkanslier (6)  
National/Local Institutions (68)  Kriminalvårdsanstalterna (68)  
National Parole Board  Kriminalvårdsnämnden  
National Prison and Probation Adminis­
tration  Kriminalvårdsstyrelsen  
Enforcement Services (24)  Kronofogdemyndigheterna (24)  
National Council for Cultural Affairs  Kulturråd, Statens  
Swedish Coast Guard  Kustbevakningen  
Nuclear Power Inspectorate  Kärnkraftsinspektion, Statens  
National Land Survey  Lantmäteriverket  ▼M1
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Royal Armoury  Livrustkammaren/Skoklosters slott/Ha­
llwylska museet  
National Food Administration  Livsmedelsverk, Statens  
The National Gaming Board  Lotteriinspektionen  
Medical Products Agency  Läkemedelsverket  
County Labour Boards (24)  Länsarbetsnämnderna (24)  
County Administrative Courts (24)  Länsrätterna (24)  
County Administrative Boards (24)  Länsstyrelserna (24)  
National Government Employee Sala­
ries and Pensions Board  Löne- och pensionsverk, Statens  
Market Court  Marknadsdomstolen  
Medical Research Council  Medicinska forskningsrådet  
Swedish Meteorological and Hydrologi­
cal Institute  Meteorologiska och hydrologiska ins­
titut, Sveriges  
Armed Forces Staff and War College  Militärhögskolan  
Swedish National Collections of Music  Musiksamlingar, Statens  
Museum of Natural History  Naturhistoriska riksmuseet  
Natural Science Research Council  Naturvetenskapliga forskningsrådet  
National Environmental Protection 
Agency  Naturvårdsverket  
Scandinavian Institute of African Stu­
dies Nordiska Afrikainstitutet  
Nordic School of Public Health  Nordiska hälsovårdshögskolan  
Nordic Institute for Studies in Urban 
and Regional Planning  Nordiska institutet för samhällsplane­
ring 
Nordic Museum  Nordiska museet, Stiftelsen  
Swedish Delegation of the Nordic 
Council  Nordiska rådets svenska delegation  
Recorders Committee  Notarienämnden  
National Board for Intra-country Adop­
tions  Nämnden för internationella adop­
tionsfrågor  
National Board for Public Procurement  Nämnden för offentlig upphandling  
National Fund for Administrative Deve­
lopment  Statens förnyelsefond  
Swedish National Committee for Con­
temporary Art Exhibitions Abroad  Nämnden för utställning av nutida 
svensk konst i utlandet  
National Board for Industrial and Te­
chnical Development  Närings- och teknikutvecklingsverket 
(NUTEK)  
Office of the Ethnic Discrimination Om­
budsman; Advisory Committee on 
Questions Concerning Ethnic Discrimi­
nation  Ombudsmannen mot etnisk diskrimi­
nering; nämnden mot etnisk diskrimi­
nering  
Court of Patent Appeals  Patentbesvärsrätten  ▼M1
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Patents and Registration Office  Patent- och registreringsverket  
Coordinated Population and Address 
Register  Person- och adressregisternämnd, Sta­
tens 
Swedish Polar Research Secretariat  Polarforskningssekretariatet  
Press Subsidies Council  Presstödsnämnden  
National Library for Psychology and 
Education  Psykologisk-pedagogiska bibliotek, 
Statens  
The Swedish Radio and Television Aut­
hority  Radio- och TV-verket  
Governmental Central Services Office  Regeringskansliets förvaltningsavdel­
ning 
Supreme Administrative Court  Regeringsrätten  
Central Board of National Antiquities 
and National Historical Museums  Riksantikvarieämbetet och statens his­
toriska museer  
National Archives  Riksarkivet  
Bank of Sweden  Riksbanken  
Administration Department of the Swe­
dish Parliament  Riksdagens förvaltningskontor  
The Parliamentary Ombudsmen  Riksdagens ombudsmän, JO  
The Parliamentary Auditors  Riksdagens revisorer  
National Social Insurance Board  Riksförsäkringsverket  
National Debt Office  Riksgäldskontoret  
National Police Board  Rikspolisstyrelsen  
National Audit Bureau  Riksrevisionsverket  
National Tax Board  Riksskatteverket  
Travelling Exhibitions Service  Riksutställningar, Stiftelsen  
Office of the Prosecutor-General  Riksåklagaren  
National Space Board  Rymdstyrelsen  
Council for Working Life Research  Rådet för arbetslivsforskning  
National Rescue Services Board  Räddningsverk, Statens  
Regional Legal Aid Authority  Rättshjälpsmyndigheten  
National Board of Forensic Medicine  Rättsmedicinalverket  
Sami (Lapp) School Board  Sameskolstyrelsen  
Sami (Lapp) Schools  Sameskolor  
National Maritime Administration  Sjöfartsverket  
National Maritime Museums  Sjöhistoriska museer, Statens  
Local Tax Offices (24)  Skattemyndigheterna (24)  
Swedish Council for Forestry and Agri­
cultural Research  Skogs- och jordbrukets forskningsråd, 
SJFR  
National Board of Forestry  Skogsstyrelsen  
National Agency for Education  Skolverk, Statens  ▼M1
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Swedish Institute for Infectious Disease 
Control  Smittskyddsinstitutet  
National Board of Health and Welfare  Socialstyrelsen  
Swedish Council for Social Research  Socialvetenskapliga forskningsrådet  
National Inspectorate of Explosives and 
Flammables  Sprängämnesinspektionen  
Central Statistics Office  Statistiska centralbyrån  
Agency for Administrative Develop­
ment  Statskontoret  
National Institute of Radiation Protec­
tion Strålskyddsinstitut, Statens  
Swedish International Development 
Cooperation Authority  Styrelsen för internationellt utveck­
lingssamarbete, SIDA  
National Board of Psychological De­
fence and Conformity Assessment  Styrelsen för psykologiskt försvar  
Swedish Board for Accreditation  Styrelsen för ackreditering och teknisk 
kontroll  
Swedish Institute  Svenska Institutet, Stiftelsen  
Library of Talking Books and Braille 
Publications  Talboks- och punktskriftsbiblioteket  
Swedish Research Council for Enginee­
ring Sciences  Teknikvetenskapliga forskningsrådet  
National Museum of Science and Te­
chnology  Tekniska museet, Stiftelsen  
District and City Courts (97)  Tingsrätterna (97)  
Judges Nomination Proposal Committee  Tjänsteförslagsnämnden för domstols­
väsendet  
Armed Forces' Enrolment Board  Totalförsvarets pliktverk  
Swedish Board of Customs  Tullverket  
Swedish Tourist Authority  Turistdelegationen  
The National Board of Youth Affairs  Ungdomsstyrelsen  
Universities and University Colleges  Universitet och högskolor  
Aliens Appeals Board  Utlänningsnämnden  
National Seed Testing and Certification 
Institute  Utsädeskontroll, Statens  
National Water Supply and Sewage Tri­
bunal  Vatten- och avloppsnämnd, Statens  
National Agency for Higher Education  Verket för högskoleservice (VHS)  
National Veterinary Institute  Veterinärmedicinska anstalt, Statens  
Swedish National Road and Transport 
Research Institute  Väg- och transportforskningsinstitut, 
Statens  ▼M1
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National Plant Variety Board  Växtsortnämnd, Statens  
Labour Inspectorate  Yrkesinspektionen  
Public Prosecution Authorities including 
County Public Prosecution Authority 
and District Prosecution Authority  Åklagarmyndigheterna inklusive läns- 
och distriktsåklagarmyndigheterna  
National Board of Civil Emergency Pre­
paredness  Överstyrelsen för civil beredskap  
P. Reino Unido  
(Versión auténtica sólo en inglés)  
1. CABINET OFFICE  
Civil Service College  
Office of Public Services  
The Buying Agency  
Parliamentary Counsel Office  
Central Computer and Telecommunications Agency (CCTA)  
2. CENTRAL OFFICE OF INFORMATION  
3. CHARITY COMMISSION  
4. CROWN PROSECUTION SERVICE  
5. CROWN ESTATE COMMISSIONERS (vote expenditure only)  
6. CUSTOMS AND EXCISE DEPARTMENT  
7. DEPARTMENT OF INTERNATIONAL DEVELOPMENT  
8. DEPARTMENT OF NATIONAL SAVINGS  
9. DEPARTMENT OF EDUCATION AND EMPLOYMENT  
Higher Education Funding Council for England  
Office of Manpower Economics  
10. DEPARTMENT OF HEALTH  
Central Council for Education and Training in Social Work  
Dental Practice Board  
English National Board for Nursing, Midwifery and Health Visito rs 
National Health Service Authorities and Trusts  
Prescription Pricing Authority  
Public Health Laboratory Service Board  
UK Central Council for Nursing, Midwifery and Health Visiting  
11. DEPARTMENT OF NATIONAL HERITAGE  
British Library  ▼M1
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British Museum  
Historic Buildings and Monuments Commission for England (Englis h Heri­
tage)  
Imperial War Museum  
Museums and Galleries Commission  
National Gallery  
National Maritime Museum  
National Portrait Gallery  
Natural History Museum  
Royal Commission on Historical Manuscripts  
Royal Commission on Historical Monuments of England  
Royal Fine Art Commission (England)  
Science Museum  
Tate Gallery  
Victoria and Albert Museum  
Wallace Collection  
12. DEPARTMENT OF SOCIAL SECURITY  
Medical Boards and Examining Medical Officers (War Pensions)  
Regional Medical Service  
Independent Tribunal Service  
Disability Living Allowance Advisory Board  
Occupational Pensions Board  
Social Security Advisory Committee  
13. DEPARTMENT OF THE ENVIRONMENT  
Building Research Establishment Agency  
Commons Commission  
Countryside Commission  
Valuation Tribunal  
Rent Assessment Panels  
Royal Commission on Environmental Pollution  
14. DEPARTMENT OF THE PROCURATOR-GENERAL AND TREASURY 
SOLICITOR  
Legal Secretariat to the Law Officers  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1479  
15. DEPARTMENT OF TRADE AND INDUSTRY  
National Weights and Measures Laboratory  
Domestic Coal Consumers' Council  
Electricity Committees  
Gas Consumers' Council  
Central Transport Consultative Committees  
Monopolies and Mergers Commission  
Patent Office  
Employment Appeal Tribunal  
Industrial Tribunals  
16. DEPARTMENT OF TRANSPORT  
Coastguard Services  
17. EXPORT CREDITS GUARANTEE DEPARTMENT  
18. FOREIGN AND COMMONWEALTH OFFICE  
Wilton Park Conference Centre  
19. GOVERNMENT ACTUARY'S DEPARTMENT  
20. GOVERNMENT COMMUNICATIONS HEADQUARTERS  
21. HOME OFFICE  
Boundary Commission for England  
Gaming Board for Great Britain  
Inspectors of Constabulary  
Parole Board and Local Review Committees  
22. HOUSE OF COMMONS  
23. HOUSE OF LORDS  
24. INLAND REVENUE, BOARD OF  
25. INTERVENTION BOARD FOR AGRICULTURAL PRODUCE  
26. LORD CHANCELLOR'S DEPARTMENT  
Combined Tax Tribunal  
Council on Tribunals  
Immigration Appellate Authorities  
Immigration Adjudicators  
Immigration Appeal Tribunal  ▼M1
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Lands Tribunal  
Law Commission  
Legal Aid Fund (England and Wales)  
Pensions Appeal Tribunals  
Public Trust Office  
Office of the Social Security Commissioners  
Supreme Court Group (England and Wales)  
Court of Appeal, Criminal  
Circuit Offices and Crown, County and Combined Courts (England and 
Wales)  
Transport Tribunal  
27. MINISTRY OF AGRICULTURE, FISHERIES AND FOOD  
Agricultural Dwelling House Advisory Committees  
Agricultural Land Tribunals  
Agricultural Wages Board and Committees  
Cattle Breeding Centre  
Plant Variety Rights Office  
Royal Botanic Gardens, Kew  
28. MINISTRY OF DEFENCE (  1 ) 
Meteorological Office  
Procurement Executive  
29. NATIONAL AUDIT OFFICE  
30. NATIONAL INVESTMENT AND LOANS OFFICE  
31. NORTHERN IRELAND COURT SERVICE  
Coroners Courts  
County Courts  
Court of Appeal and High Court of Justice in Northern Ireland  
Crown Court  
Enforcement of Judgments' Office  
Legal Aid Fund  
Magistrates Court  ▼M1 
( 1 ) Sólo material no bélico listado en la parte B del anexo VII.
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Pensions Appeals Tribunals  
32. NORTHERN IRELAND, DEPARTMENT OF AGRICULTURE  
33. NORTHERN IRELAND, DEPARTMENT OF ECONOMIC DEVELOP­
MENT  
34. NORTHERN IRELAND, DEPARTMENT OF EDUCATION  
35. NORTHERN IRELAND, DEPARTMENT OF THE ENVIRONMENT  
36. NORTHERN IRELAND, DEPARTMENT OF FINANCE AND PERSON­
NEL  
37. NORTHERN IRELAND, DEPARTMENT OF HEALTH AND SOCIAL 
SERVICES  
38. NORTHERN IRELAND OFFICE  
Crown Solicitor's Office  
Department of the Director of Public Prosecutions for Northern Ireland  
Northern Ireland Forensic Science Laboratory  
Office of Chief Electoral Officer for Northern Ireland  
Police Authority for Northern Ireland  
Probation Board for Northern Ireland  
State Pathologist Service  
39. OFFICE OF FAIR TRADING  
40. OFFICE FOR NATIONAL STATISTICS  
National Health Service Central Register  
41. OFFICE OF THE PARLIAMENTARY COMMISSIONER FOR ADMINIS­
TRATION AND HEALTH SERVICE COMMISSIONERS  
42. PAYMASTER GENERAL'S OFFICE  
43. POSTAL BUSINESS OF THE POST OFFICE  
44. PRIVY COUNCIL OFFICE  
45. PUBLIC RECORD OFFICE  
46. REGISTRY OF FRIENDLY SOCIETIES  
47. ROYAL COMMISSION ON HISTORICAL MANUSCRIPTS  
48. ROYAL HOSPITAL, CHELSEA  
49. ROYAL MINT  
50. SCOTLAND, CROWN OFFICE AND PROCURATOR  
Fiscal Service  
51. SCOTLAND, REGISTERS OF SCOTLAND  ▼M1
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52. SCOTLAND, GENERAL REGISTER OFFICE  
53. SCOTLAND, LORD ADVOCATE'S DEPARTMENT  
54. SCOTLAND, QUEEN'S AND LORD TREASURER'S REMEMBRANCER  
55. SCOTTISH COURTS ADMINISTRATION  
Accountant of Court's Office  
Court of Justiciary  
Court of Session  
Lands Tribunal for Scotland  
Pensions Appeal Tribunals  
Scottish Land Court  
Scottish Law Commission  
Sheriff Courts  
Social Security Commissioners' Office  
56. THE SCOTTISH OFFICE CENTRAL SERVICES  
57. THE SCOTTISH OFFICE AGRICULTURE AND FISHERIES DEPART­
MENT  
Crofters Commission  
Red Deer Commission  
Royal Botanic Gardens, Edinburgh  
58. THE SCOTTISH OFFICE INDUSTRY DEPARTMENT  
59. THE SCOTTISH OFFICE EDUCATION DEPARTMENT  
National Galleries of Scotland  
National Library of Scotland  
National Museums of Scotland  
Scottish Higher Education Funding Council  
60. THE SCOTTISH OFFICE ENVIRONMENT DEPARTMENT  
Rent Assesment Panel and Committees  
Royal Commission on the Ancient and Historical Monuments of Sco tland  
Royal Fine Art Commission for Scotland  
61. THE SCOTTISH OFFICE HOME AND HEALTH DEPARTMENTS  
HM Inspectorate of Constabulary  
Local Health Councils  
National Board for Nursing, Midwifery and Health Visiting for S cotland  ▼M1
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Parole Board for Scotland and Local Review Committees  
Scottish Council for Postgraduate Medical Education  
Scottish Crime Squad  
Scottish Criminal Record Office  
Scottish Fire Service Training School  
Scottish National Health Service Authorities and Trusts  
Scottish Police College  
62. SCOTTISH RECORD OFFICE  
63. HM TREASURY  
64. WELSH OFFICE  
Royal Commission of Ancient and Historical Monuments in Wales  
Welsh National Board for Nursing, Midwifery and Health Visiting  
Local Government Boundary Commission for Wales  
Valuation Tribunals (Wales)  
Welsh Higher Education Funding Council  
Welsh National Health Service Authorities and Trusts  
Welsh Rent Assessment Panels  
▼M2 
Q. República Checa  
1. Ministerstvo dopravy (Ministry of Transport)  
2. Ministerstvo informatiky (Ministry of Informatics)  
3. Ministerstvo financí (Ministry of Finance)  
4. Ministerstvo kultury (Ministry of Culture)  
5. Ministerstvo obrany (Ministry of Defence)  
6. Ministerstvo pro místní rozvoj (Ministry for Regional Develo pment)  
7. Ministerstvo práce a sociálních věcí (Ministry of Labour and  Social Affairs)  
8. Ministerstvo průmyslu a obchodu (Ministry of Industry and Tr ade) 
9. Ministerstvo spravedlnosti (Ministry of Justice)  
10. Ministerstvo školství, mládeže a tělovýchovy (Ministry of E ducation, Youth 
and Sports)  
11. Ministerstvo vnitra (Ministry of the Interior)  
12. Ministerstvo zahraničních věcí (Ministry of Foreign Affairs ) 
13. Ministerstvo zdravotnictví (Ministry of Health)  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1484  
14. Ministerstvo zemědělství (Ministry of Agriculture)  
15. Ministerstvo životního prostředí (Ministry of the Environme nt) 
R. Estonia  
1. Haridus- ja Teadusministeerium (Ministry of Education and Re search)  
2. Justiitsministeerium (Ministry of Justice)  
3. Kaitseministeerium (Ministry of Defence)  
4. Keskkonnaministeerium (Ministry of Environment)  
5. Kultuuriministeerium (Ministry of Culture)  
6. Majandus- ja Kommunikatsiooniministeerium (Ministry for Econ omy and 
Communication)  
7. Põllumajandusministeerium (Ministry of Agriculture)  
8. Rahandusministeerium (Ministry of Finance)  
9. Siseministeerium (Ministry of Internal Affairs)  
10. Sotsiaalministeerium (Ministry of Social Affairs)  
11. Välisministeerium (Ministry of Foreign Affairs)  
S. Chipre  
1. Υπουργείο Άμυνας (Ministry of Defence)  
2. Υπουργείο Γεωργίας, Φυσικών Πόρων και Περιβάλλοντος (Ministr y of Agri­
culture, Natural Resources and Environment)  
3. Υπουργείο Δικαιοσύνης και Δημοσίας Τάξεως (Ministry of Justi ce and Pu­
blic Order)  
4. Υπουργείο Εμπορίου, Βιομηχανίας και Τουρισμού (Ministry of C ommerce, 
Industry and Tourism)  
5. Υπουργείο Εργασίας και Κοινωνικών Ασφαλίσεων (Ministry of La bour and 
Social Insurance)  
6. Υπουργείο Εσωτερικών (Ministry of the Interior)  
7. Υπουργείο Εξωτερικών (Ministry of Foreign Affairs)  
8. Υπουργείο Οικονομικών (Ministry of Finance)  
9. Υπουργείο Παιδείας και Πολιτισμού (Ministry of Εducation and  Culture)  
10. Υπουργείο Συγκοινωνιών και Έργων (Ministry of Communication s and 
Works)  
11. Υπουργείο Υγείας (Ministry of Health)  
T. Letonia  
1. Aizsardzības ministrija un tās pakļautībā un pārraudzībā eso šās iestādes 
(Ministry of Defence and institutions subordinate to it and und er its super­
vision)  
2. Ārlietu ministrija un tās pakļautībā un pārraudzībā esošās i estādes (Ministry 
of Foreign Affairs and institutions subordinate to it and under  its supervi­
sion)  
3. Ekonomikas ministrija un tās pakļautībā un pārraudzībā esošā s iestādes (Mi­
nistry of Economics and institutions subordinate to it and unde r its supervi­
sion) ▼M2
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4. Finanšu ministrija un tās pakļautībā un pārraudzībā esošās i estādes (Ministry 
of Finance and institutions subordinate to it and under its sup ervision)  
5. Iekšlietu ministrija un tās pakļautībā un pārraudzībā esošās  iestādes (Ministry 
of the Interior and institutions subordinate to it and under it s supervision)  
6. Izglītības un zinātnes ministrija un tās pakļautībā un pārra udzībā esošās 
iestādes (Ministry of Education and Science and institutions su bordinate to 
it and under its supervision)  
7. Kultūras ministrija un tās pakļautībā un pārraudzībā esošās iestādes (Ministry 
of Culture and institutions subordinate to it and under its sup ervision)  
8. Labklājības ministrija un tās pakļautībā un pārraudzībā esoš ās iestādes (Mi­
nistry of Welfare and institutions subordinate to it and under its supervision)  
9. Satiksmes ministrija un tās pakļautībā un pārraudzībā esošās  iestādes (Mi­
nistry of Transport and institutions subordinate to it and unde r its supervi­
sion)  
10. Tieslietu ministrija un tās pakļautībā un pārraudzībā esošā s iestādes (Ministry 
of Justice and institutions subordinate to it and under its sup ervision)  
11. Veselības ministrija un tās pakļautībā un pārraudzībā esošā s iestādes (Mi­
nistry of Health and institutions subordinate to it and under i ts supervision)  
12. Vides ministrija un tās pakļautībā un pārraudzībā esošās ie stādes (Ministry of 
Environment and institutions subordinate to it and under its su pervision)  
13. Zemkopības ministrija un tās pārraudzībā esošās iestādes (M inistry of Agri­
culture and institutions under its supervision)  
14. Īpašu uzdevumu ministrs bērnu un ģimenes lietās un tā pakļa utībā un 
pārraudzībā esošās iestādes (Minister for Special Assignments f or Children 
and Family Affairs and institutions subordinate to it and under  its supervi­
sion)  
15. Īpašu uzdevumu ministrs sabiedrības integrācijas lietās un tā pakļautībā un 
pārraudzībā esošās iestādes (Minister for Special Assignments f or Integration 
Affairs and institutions subordinate to it and under its superv ision)  
U. Lituania  
1. Aplinkos ministerija ir įstaigos prie ministerijos (Ministry  of Environment 
and institutions under the Ministry)  
2. Finansų ministerija ir įstaigos prie ministerijos (Ministry of Finance and 
institutions under the Ministry)  
3. Krašto apsaugos ministerija ir įstaigos prie ministerijos (M inistry of National 
Defence and institutions under the Ministry)  
4. Kultūros ministerija ir įstaigos prie ministerijos (Ministry  of Culture and 
institutions under the Ministry)  
5. Socialinės apsaugos ir darbo ministerija ir įstaigos prie mi nisterijos (Ministry 
of Social Security and Labour and institutions under the Minist ry) 
6. Susisiekimo ministerija ir įstaigos prie ministerijos (Minis try of Transport 
and Communications and institutions under the Ministry)  
7. Sveikatos apsaugos ministerija ir įstaigos prie ministerijos  (Ministry of 
Health and institutions under the Ministry)  
8. Švietimo ir mokslo ministerija ir įstaigos prie ministerijos  (Ministry of Edu­
cation and Science and institutions under the Ministry)  ▼M2
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1486  
9. Teisingumo ministerija ir įstaigos prie ministerijos (Minist ry of Justice and 
institutions under the Ministry)  
10. Ūkio ministerija ir įstaigos prie ministerijos (Ministry of  Economy and ins­
titutions under the Ministry)  
11. Užsienio reikalų ministerija ir įstaigos prie ministerijos (Ministry of Foreign 
Affairs and institutions under the Ministry)  
12. Vidaus reikalų ministerija ir įstaigos prie ministerijos (M inistry of Internal 
Affairs and institutions under the Ministry)  
13. Žemės ūkio ministerija ir įstaigos prie ministerijos (Minis try of Agriculture 
and institutions under the Ministry)  
V. Hungría  
1. Belügyminisztérium (Ministry of the Interior)  
2. Egészségügyi, Szociális és Családügyi Minisztérium (Ministry  of Health, 
Social and Family Affairs)  
3. Foglalkoztatáspolitikai és Munkaügyi Minisztérium (Ministry of Employ­
ment Policy and Labour Affairs)  
4. Földművelésügyi és Vidékfejlesztési Minisztérium (Ministry o f Agriculture 
and Rural Development)  
5. Gazdasági és Közlekedési Minisztérium (Ministry of Economy a nd Trans­
port)  
6. Gyermek-, Ifjúsági és Sportminisztérium (Ministry of Childre n, Youth and 
Sports)  
7. Honvédelmi Minisztérium (Ministry of Defence)  
8. Igazságügyi Minisztérium (Ministry of Justice)  
9. Informatikai és Hírközlési Minisztérium (Ministry of Informa tics and Com­
munications)  
10. Környezetvédelmi és Vízügyi Minisztérium (Ministry of Envir onment and 
Water Management)  
11. Külügyminisztérium (Ministry of Foreign Affairs)  
12. Miniszterelnöki Hivatal (Prime Minister’s Office)  
13. Nemzeti Kulturális Örökség Minisztériuma (Ministry of Cultu ral Heritage)  
14. Oktatási Minisztérium (Ministry of Education)  
15. Pénzügyminisztérium (Ministry of Finance)  
W. Malta  
1. Ministeru għall-Politika Soċjali (Ministry for Social Policy ) 
2. Ministeru ta’ l-Edukazzjoni (Ministry for Education)  
3. Ministeru tal-Finanzi (Ministry of Finance)  
4. Ministeru għar-Riżorsi u Infrastruttura (Ministry for Resour ces and Infras­
tructure)  
5. Ministeru għat-Turiżmu (Ministry for Tourism)  ▼M2
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1487  
6. Ministeru għat-Trasport u Komunikazzjoni (Ministry for Trans port and Com­
munications)  
7. Ministeru għas-Servizzi Ekonomiċi (Ministry for Economic Ser vices)  
8. Ministeru għall-Intern u l-Ambjent (Ministry for Home Affair s and the En­
vironment)  
9. Ministeru għall-Agrikoltura u Sajd (Ministry for Agriculture  and Fisheries)  
10. Ministeru għal Għawdex (Ministry for Gozo)  
11. Ministeru għas-Saħħa (Ministry of Health)  
12. Ministeru ta’ l-Affarijiet Barranin (Ministry of Foreign Af fairs)  
13. Ministeru għall-Ġustizzja u Gvern Lokali (Ministry for Just ice and Govern­
ment)  
14. The Armed Forces of Malta (AFM)  
X. Polonia  
1. Ministerstwo Finansów (Ministry of Finance)  
2. Ministerstwo Gospodarki Pracy i Polityki Społecznej (Ministr y of Economy, 
Labour and Social Policy)  
3. Ministerstwo Kultury (Ministry of Culture)  
4. Ministerstwo Obrony Narodowej (Ministry of National Defence)  
5. Ministerstwo Rolnictwa i Rozwoju Wsi (Ministry of Agricultur e and Rural 
Development)  
6. Ministerstwo Skarbu Państwa (Ministry of the State Treasury)  
7. Ministerstwo Sprawiedliwości (Ministry of Justice)  
8. Ministerstwo Infrastruktury (Ministry of Infrastructure)  
9. Ministerstwo Środowiska (Ministry of Environment)  
10. Ministerstwo Spraw Wewnętrznych i Administracji (Ministry o f Internal 
Affairs and Public Administration)  
11. Ministerstwo Spraw Zagranicznych (Ministry of Foreign Affai rs) 
12. Ministerstwo Zdrowia (Ministry of Health)  
13. Ministerstwo Edukacji Narodowej i Sportu (Ministry of Natio nal Education 
and Sport)  
Y. Eslovenia  
1. Ministrstvo za finance (Ministry of Finance)  
2. Ministrstvo za notranje zadeve (Ministry of Internal Affairs ) 
3. Ministrstvo za zunanje zadeve (Ministry of Foreign Affairs)  
4. Ministrstvo za obrambo (Ministry of Defence)  
5. Ministrstvo za pravosodje (Ministry of Justice)  
6. Ministrstvo za gospodarstvo (Ministry of the Economy)  ▼M2
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7. Ministrstvo za kmetijstvo, gozdarstvo in prehrano (Ministry of Agriculture, 
Forestry and Food)  
8. Ministrstvo za promet (Ministry of Transport)  
9. Ministrstvo za okolje, prostor in energijo (Ministry of Envi ronment, Spatial 
Planning and Energy)  
10. Ministrstvo za delo, družino in socialne zadeve (Ministry o f Labour, Family 
and Social Affairs)  
11. Ministrstvo za zdravje (Ministry of Health)  
12. Ministrstvo za informacijsko družbo (Ministry of Informatio n Society)  
13. Ministrstvo za šolstvo, znanost in šport (Ministry of Educa tion, Science and 
Sport)  
14. Ministrstvo za kulturo (Ministry of Culture)  
Z. ESLOVAQUIA  
1. Ministerstvo zahraničných vecí (Ministry of Foreign Affairs)  
2. Ministerstvo hospodárstva (Ministry of Economy)  
3. Ministerstvo obrany (Ministry of Defence)  
4. Ministerstvo vnútra (Ministry of the Interior)  
5. Ministerstvo financií (Ministry of Finance)  
6. Ministerstvo kultúry (Ministry of Culture)  
7. Ministerstvo pre správu a privatizáciu národného majetku (Mi nistry for Ad­
ministration and Privatisation of National Property)  
8. Ministerstvo zdravotníctva (Ministry of Health)  
9. Ministerstvo práce, sociálnych vecí a rodiny (Ministry of La bour, Social 
Affairs and Family)  
10. Ministerstvo školstva (Ministry of Education)  
11. Ministerstvo spravodlivosti (Ministry of Justice)  
12. Ministerstvo životného prostredia (Ministry of Environment)  
13. Ministerstvo pôdohospodárstva (Ministry of Agriculture)  
14. Ministerstvo dopravy, pôšt a telekomunikácií (Ministry of T ransport, Posts 
and Telecommunication)  
15. Ministerstvo výstavby a regionálneho rozvoja (Ministry of C onstruction and 
Regional Development)  
▼M1 
S e c c i ó n 2  
Empresas gubernamentales  
Las entidades contratantes según el sentido del artículo 2 de l a Directiva 
93/38/CEE que sean poderes públicos o empresas públicas y que r ealicen alguna 
de la actividades contempladas en las letras siguientes o varia s de estas activi­
dades:  ▼M2
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1489  
a) la puesta a disposición o la explotación de redes fijas que presten un servicio 
al público en relación con la producción, transporte o distribu ción de agua 
potable o el suministro de agua potable a dichas redes;  
b) la puesta a disposición o la explotación de redes fijas que presten un servicio 
al público en relación con la producción, transporte o distribu ción de elec­
tricidad o el suministro de electricidad a dichas redes;  
c) la puesta a disposición de los transportistas aéreos de los aeropuertos o de 
otras terminales de transporte;  
d) la puesta a disposición de los transportistas marítimos o fl uviales de los 
puertos marítimos o interiores o de otras terminales de transpo rte; 
e) la explotación de redes que presten un servicio público en e l campo del 
transporte urbano por ferrocarril (  1 ), sistemas automáticos, tranvía, trolebús, 
autobús o cable.  
Las entidades contratantes enumeradas en los anexos I (Producci ón, transporte o 
distribución de agua potable), II (Producción, transporte o dis tribución de elec­
tricidad), VII (Entidades contratantes del sector de los servic ios de ferrocarriles 
urbanos, tranvías, trolebuses o autobuses), VIII (Entidades con tratantes del sector 
de los aeropuertos) y IX (Entidades contratantes del sector de los puertos marí­
timos o fluviales u otras terminales) de la Directiva 93/38/CEE  reúnen los cri­
terios enunciados anteriormente. Estas listas son únicamente in dicativas (véase el  
Diario Oficial de las Comunidades Europeas  L 199 de 9 de agosto de 1993, 
página 84, y C 241 de 29 de agosto de 1994, página 228).  ▼M1 
( 1 ) No incluye las entidades enumeradas en el anexo VI de la Dire ctiva 93/38/CEE del 
Consejo.
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Apéndice a la sección 2 de la parte B del anexo VI  
LISTA DE ÓRGANOS Y CATEGORÍAS DE ÓRGANOS REFERIDOS EN 
LOS ANEXOS I, II, VII, VIII Y IX DE LA DIRECTIVA 93/38/CEE  
Anexo I: Producción, transporte o distribución de agua potable  
AUSTRIA  
Entities of local authorities ( Gemeinden ) and associations of local authorities 
(Gemeindeverbände ) producing, transporting or distributing drinking water pur­
suant to the  Wasserversorgungsgesetze  of the nine  Länder . 
BÉLGICA  
— Entity set up pursuant to the  décret du 2 juillet 1987 de la région wallonne 
érigeant en entreprise régionale de production et d'adduction d'eau le service 
du ministère de la région chargé de la production et du grand transport 
d'eau . 
— Entity set up pursuant to the  arrêté du 23 avril 1986 portant constitution 
d'une société wallonne de distribution d'eau . 
— Entity set up pursuant to the  arrêté du 17 juillet 1985 de l'exécutif flamand 
portant fixation des statuts de la société flamande de distribution d'eau . 
— Entities producing or distributing water and set up pursuant to the  loi relative 
aux intercommunales du 22 décembre 1986 . 
— Entities producing or distributing water set up pursuant to t he code commu ­
nal, article 47  bis, ter  et quater  sur les régies communales . 
DINAMARCA  
Entities producing or distributing water referred to in Article  3, paragraph 3 of  
lovbekendtgørelse om vandforsyning mv. af 4. juli 1985 . 
ALEMANIA  
— Entities producing or distributing water pursuant to the  Eigenbetriebsverord ­
nungen  o r Eigenbetriebsgesetze  of the  Länder (Kommunale Eigenbetriebe) . 
— Entities producing or distributing water pursuant to the  Gesetze über die 
kommunale Gemeinschaftsarbeit oder Zusammenarbeit  of the  Länder . 
— Entities producing water pursuant to the  Gesetz über Wasser- und Bodenver ­
bände vom 10. Februar 1937  and the  Erste Verordnung über Wasser- und 
Bodenverbände vom 3. September 1937 . 
— (Regiebetriebe ) producing or distributing water pursuant to the  Kommunal ­
gesetze  and notably with the  Gemeindeordnungen der Länder . 
— Entities set up pursuant to the  Aktiengesetz vom 6. September 1965, zuletzt 
geändert am 19. Dezember 1985 , or GmbH-Gesetz vom 20. Mai 1898, zuletzt 
geändert am 15. Mai 1986 , or having the legal status of a  Kommanditgese ­
llschaft , producing or distributing water on the basis of a special con tract with 
regional or local authorities.  
GRECIA  
— The Water Company of Athens/  Εταιρεία  Ύδρευσης  - Αποχέτευσης  
Πρωτευούσης  (Etaireia Ydrefsis Apochetefsis Protevousis ) set up pursuant 
to Law 1068/80 of 23 August 1980.  
— The Water Company of Salonica/  Οργανισμός  Ύδρευσης  Θεσσαλονίκης  (Or­
ganismos Ydrefsis Thessalonikis ) operating pursuant to Presidential Decree 
61/1988.  
— The Water Company of Voios/  Εταιρεία  Ύδρευσης  Βόλου  (Etaireia Ydrefsis 
Volou ) operating pursuant to Law 890/1979.  
— Municipal companies/  Δημοτικές  Επιχειρήσεις  ύδρευσης  - αποχέτευσης  (Dimo­
tikes Epicheiriseis ydrefsis apochetefsis ) producing or distributing water and 
set up pursuant to Law 1059/80 of 23 August 1980.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1491  
— Associations of local authorities/  Σύνδεσμοι  ύδρευσης  (Syndesmoi ydrefsys ) 
operating pursuant to the Code of local authorities  Κώδικας  Δήμων  και 
Κοινοτήτων  (Kodikas Dimon kai Koinotiton ) implemented by Presidential 
Decree 76/1985.  
ESPAÑA  
— Entities producing or distributing water pursuant to  Ley n  o 7/1985 de 2 de 
abril de 1985 . Reguladora de las bases del Régimen local , and to  Real 
Decreto n  o 781/1986 . Texto refundido Régimen local.  
— Canal de Isabel II. Ley de la Comunidad Autónoma de Madrid de 20 de 
diciembre de 1984 . 
— Mancomunidad de los Canales de Taibilla, Ley de 27 de abril de 1946 . 
FINLANDIA  
Entities producing, transporting or distributing drinking water  pursuant to Article 
1 of Laki yleisistä vesi- ja viemärilaitoksista (982/77)  of 23 December 1977.  
FRANCIA  
Entities producing or distributing water pursuant to the:  
— dispositions générales sur les régies, code des communes  L 323-1 à L 328-8, 
R 323-1 à R 323-6 ( dispositions générales sur les régies ), or 
— code des communes  L 323-8 R 323-4 [  régies directes (ou de fait)  ], or  
— décret-loi du 28 décembre 1926, règlement d'administration publique du 17 
février 1930, code des communes L 323-10 à L 323-13, R 323-75 à 323-132 
(régies à simple autonomie financière) , or 
— code des communes L 323-9, R 323-7 à R 323-74, décret du 19 octobre 1959 
(régies à personnalité morale et à autonomie financière) , or 
— code des communes L 324-1 à L 324-6, R 324-1 à R 324-13 (gestion délé ­
guée, concession et affermage),  o r 
— jurisprudence administrative, circulaire intérieure du 13 décembre 1975 (gé ­
rance) , or 
— code des communes R 324-6, circulaire intérieure du 13 décembre 1975 
(régie intéressée) , or 
— circulaire intérieure du 13 décembre 1975 (exploitation aux risques et pé ­
rils), or 
— décret du 20 mai 1955, loi du 7 juillet 1983 sur les sociétés d'économie mixte 
(participation à une société d'économie mixte) , or 
— code des communes L 322-1 à L 322-6, R 322-1 à R 322-4 (dispositions 
communes aux régies, concessions et affermages) . 
IRLANDA  
Entities producing or distributing water pursuant to the Local Government (Sa­
nitary Services) Act 1878 to 1964.  
ITALIA  
— Entities producing or distributing water pursuant to the  Testo unico delle 
leggi sull'assunzione diretta dei pubblici servizi da parte dei comuni e delle 
province approvato con Regio Decreto 15 ottobre 1925, n. 2578  and to  
Decreto del P.R. n. 902 del 4 ottobre 1986 . 
— Ente Autonomo Acquedotto Pugliese  set up pursuant to  RDL 19 ottobre 1919, 
n. 2060 . 
— Ente Acquedotti Siciliani  set up pursuant to  leggi regionali 4 settembre 1979, 
n. 2/2, e 9 agosto 1980, n. 81 . 
— Ente Sardo Acquedotti e Fognature  set up pursuant to  legge 5 luglio 1963 
n. 9. 
LUXEMBURGO  
— Local authorities distributing water.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1492  
— Associations of local authorities producing or distributing w ater set up pur­
suant to the  loi du 14 février 1900 concernant la création des syndicats de 
communes telle qu'elle a été modifiée et complétée par la loi du 23 décembre 
1958 et par la loi du 29 juillet 1981  and pursuant to the  loi du 31 juillet 1962 
ayant pour objet le renforcement de l'alimentation en eau potable du Grand- 
Duché de Luxembourg à partir du réservoir d'Esch-sur-Sûre . 
PAÍSES BAJOS  
Entities producing or distributing water pursuant to the  Waterleidingwet van 6 
april 1957 , amended by the  wetten van 30 juni 1967, 10 september 1975, 23 juni 
1976, 30 september 1981, 25 januari 1984, 29 januari 1986 . 
PORTUGAL  
— Empresa pública das águas livres  producing or distributing water pursuant to 
the Decreto-Lei n.  o 190/81 de 4 de Julho de 1981 . 
— Local authorities producing or distributing water.  
SUECIA  
Local authorities and municipal companies which produce, transp ort or distribute 
drinking water pursuant to  lagen (1970:244) om allmänna vatten- och avlopp ­
sanläggningar . 
REINO UNIDO  
— Water companies producing or distributing water pursuant to t he Water Acts 
1945 and 1989.  
— The Central Scotland Water Development Board producing water and the 
water authorities producing or distributing water pursuant to t he Water (Scot­
land) Act 1980.  
— The Department of the Environment for Northern Ireland respon sible for 
producing and distributing water pursuant to the Water and Sewe rage (Nort­
hern Ireland) Order 1973.  
▼M2 
REPÚBLICA CHECA  
All producers, shippers or distributors of drinking water that provide their ser­
vices to the public (section 2 b) of Act No. 199/1994 Sb. on Pu blic Procure­
ment).  
ESTONIA  
Entities operating pursuant to Article 5 of the Public Procurem ent Act (RT I 
2001, 40, 224) and Article 14 of the Competition Act (RT I 2001 , 56 332).  
CHIPRE  
The Water Boards, distributing water in municipal and other are as pursuant to the 
Water Supply (Municipal and Other Areas) Law, Cap. 350. (Τα Συμ βούλια 
Υδατοπρομήθειας που διανέμουν νερό σε δημοτικές και άλλες περιο χές, δυνάμει 
του περί Υδατοπρομήθειας Δημοτικών και Άλλων Περιοχών Νόμου, Κε φ. 350).  
LETONIA  
Public entities of local governments producing and distributing  drinking water to 
the fixed networks intended to provide a service to the public.  
LITUANIA  
Entities producing, transporting and distributing drinking wate r pursuant to the 
Lietuvos Respublikos geriamojo vandens įstatymas (Žin., 2001, N r. 64-2327) and 
Lietuvos Respublikos vandens įstatymas (Žin., 1997, Nr. 104-261 5) and being in 
compliance with the provisions of Lietuvos Respublikos viešųjų pirkimų 
įstatymas (Žin., 2002, Nr. 118-5296).  
HUNGRÍA  
Entities producing, transporting or distributing water pursuant  to Act LVII of 
1995 on water management (1995. évi LVII. törvény a vízgazdálko dásról).  
MALTA  
Korporazzjoni għas-Servizzi ta" l-Ilma (Water Services Corporat ion). ▼M1
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POLONIA  
Przedsiębiorstwa wodociągowo-kanalizacyjne w rozumieniu ustawy z dnia 
7 czerwca 2001 r. o zbiorowym zaopatrzeniu w wodę i zbiorowym o dprowad­
zaniu ścieków prowadzące działalność gospodarczą w zakresie zbi orowego zao­
patrzenia w wodę lub zbiorowego odprowadzania ścieków. (Water-s upply and 
sewage enterprises within the meaning of the Act of 7 June 2001  on the collec­
tive water supply and discharge of wastewater).  
ESLOVENIA  
Podjetja, ki črpajo, izvajajo prenos ali dobavo pitne vode, skl adno s koncesijskim 
aktom, izdanim na podlagi Zakona o varstvu okolja (Uradni list RS, 32/93, 1/96) 
in odloki občin. (Entities producing, transporting or distribut ing drinking water, 
in accordance with the concession act granted pursuant to the E nvironment 
Protection Act (Official Journal of the Republic of Slovenia, 3 2/93, 1/96) and 
the decisions issued by the municipalities).  
ESLOVAQUIA  
The procuring entity is defined in Article 3 §2 and §3 of Act N o. 263/1999 Z. z. 
on Public Procurement, as amended, as a legal entity which deal s in water 
management by producing and operating the public distribution o f drinking 
water, operates public sewerage or sewage works (e.g. Západoslo venské vodárne 
a kanalizácie, Stredoslovenské vodárne a kanalizácie, Východosl ovenské vodárne 
a kanalizácie).  
▼M4 
REPÚBLICA DE BULGARIA  
— “В И К – Батак” – ЕООД (Abastecimiento de agua y alcantarilla do, Batak 
EOOD), Batak  
— “В и К – Белово” – ЕООД (Abastecimiento de agua y alcantarill ado, Belovo 
EOOD), Belovo  
— “Водоснабдяване и канализация Берковица” – ЕООД (Abastecimien to de 
agua y alcantarillado, Berkovitsa EOOD), Berkovitsa  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado, Blagoevgrad EOOD), Blagoevgrad  
— “В и К – Бебреш” – ЕООД (Abastecimiento de agua y alcantarill ado, 
Bebresh EOOD), Botevgrad  
— “Инфрастрой” – ЕООД (Infrastroi EOOD), Bratsigovo  
— “Водоснабдяване” – ЕООД (Abastecimiento de agua EOOD), Brezni k 
— “Водоснабдяване и канализация” – ЕАД (Abastecimiento de agua y alcan­
tarillado EAD), Burgas  
— “Бързийска вода” – ЕООД (Aguas de Barzia EOOD), Barzia  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Varna  
— “ВиК-Златни пясъци” – ООД (Abastecimiento de agua y alcantari llado, 
Zlatni Pyasatsi OOD), Varna  
— “Водоснабдяване и канализация Йовковци” – ООД (Abastecimiento  de 
agua y alcantarillado, Yovkovtsi OOD), Veliko Turnovo  
— “Водоснабдяване, канализация и териториален водоинженеринг” –  
ЕООД, (Abastecimiento de agua, alcantarillado e ingeniería terr itorial de 
aguas EOOD), Velingrad  ▼M2
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— “ВИК” – ЕООД (Abastecimiento de agua y alcantarillado EOOD), Vidin  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Vratsa  
— “В И К” – ООД (Abastecimiento de agua y alcantarillado OOD), Gabrovo  
— “В И К” – ООД (Abastecimiento de agua y alcantarillado OOD), Dimitrov­
grad 
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Dobrich  
— “Водоснабдяване и канализация – Дупница” – ЕООД (Abastecimien to de 
agua y alcantarillado Dupnitsa EOOD), Dupnitsa  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Isperih  
— “В И К – Кресна” – ЕООД (Abastecimiento de agua y alcantarill ado Kresna 
EOOD), Kresna  
— “Меден кладенец” – ЕООД (Meden Kladenets EOOD), Kubrat  
— “ВИК” – ООД (Abastecimiento de agua y alcantarillado OOD), Ku rdzhali  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Kyustendil  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Lovech  
— “В и К – Стримон” – ЕООД (Abastecimiento de agua y alcantaril lado 
Strimon EOOD), Mikrevo  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Montana  
— “Водоснабдяване и канализация – П” – ЕООД (Abastecimiento de agua y 
alcantarillado P EOOD), Panagyurishte  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Pernik  
— “В И К” – ЕООД (Abastecimiento de agua y alcantarillado EOOD) , Petrich  
— “Водоснабдяване, канализация и строителство” – ЕООД (Abasteci miento 
de agua, alcantarillado y construcción EOOD), Peshtera  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Pleven  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Plovdiv  
— “Водоснабдяване–Дунав” – ЕООД (Abastecimiento de agua del Dan ubio 
EOOD), Razgrad  
— “ВКТВ” – ЕООД (Abastecimiento de agua, alcantarillado e ingen iería terri­
torial de aguas EOOD), Rakitovo  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Ruse  
— “УВЕКС” – ЕООД (UVEKS EOOD), Sandanski  ▼M4
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— “Водоснабдяване и канализация” – ЕАД (Abastecimiento de agua y alcan­
tarillado EAD), Svishtov  
— “Бяла” – ЕООД (Byala EOOD), Sevlievo  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Silistra  
— “В и К” – ООД (Abastecimiento de agua y alcantarillado OOD), Sliven  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Smolyan  
— “Софийска вода” – АД (Aguas de Sofía AD), Sofia  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Sofia  
— “Стамболово” – ЕООД (Stambolovo EOOD), Stambolovo  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Stara Zagora  
— “Водоснабдяване и канализация-С” – ЕООД (Abastecimiento de ag ua y 
alcantarillado — S EOOD, Strelcha  
— “Водоснабдяване и канализация – Тетевен” – ЕООД (Abastecimien to de 
agua y alcantarillado, Teteven EOOD), Teteven  
— “В и К – Стенето” – ЕООД (Abastecimiento de agua y alcantaril lado, 
Steneto EOOD, Troyan  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Turgovishte  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Haskovo  
— “Водоснабдяване и канализация” – ООД (Abastecimiento de agua y alcan­
tarillado OOD), Shumen  
— “Водоснабдяване и канализация” – ЕООД (Abastecimiento de agua  y al­
cantarillado EOOD), Yambol.  
RUMANÍA  
Departamente ale autorităţilor locale și companii care produc, transportă și dis­
tribuie apă (departamentos de las autoridades locales y empresa s que producen, 
transportan y distribuyen agua).  
▼M5 
CROACIA  
Empresas públicas que son entidades adjudicadoras a que se refi ere el artículo 6 
de la Zakon o javnoj nabavi (Narodne novine broj 90/11, 83/13, 143/13 i 13/14) 
(Ley de contratación pública, Diario Oficial n.  o 90/11, 83/13, 143/13 y 13/14) 
que, de acuerdo con normas especiales, realizan la actividad de  construcción 
(suministro) de redes fijas o gestión de redes fijas de servici o público para la 
producción, transporte y distribución de agua potable y el sumi nistro de agua 
potable a las redes fijas, como las entidades establecidas por los entes territoriales 
autónomos que actúen como proveedores públicos de servicios de suministro de 
agua o servicios de drenaje, de conformidad con lo dispuesto en  la Ley de Aguas 
(Diario Oficial n.  o 153/09, 63/11, 130/11, 53/13 y 14/14).  ▼M4
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Anexo II: Producción, transporte o distribución de electricidad  
AUSTRIA  
Entities producing, transporting or distributing electricity pu rsuant to the second  
Verstaatlichungsgesetz (BGBl. Nr. 81/1947) , and the  Elektrizitätswirtschafts ­
gesetz (BGBl. Nr. 260/1975) , including the  Elektrizitätswirtschaftsgesetze  of the 
nine Länder . 
BÉLGICA  
— Entities producing, transporting or distributing electricity pursuant to Article 
5: Des régies communales et intercommunales  of the  loi du 10 mars 1925 sur 
les distributions d'énergie électrique . 
— Entities transporting or distributing electricity pursuant to  the loi relative aux 
intercommunales du 22 décembre 1986 . 
— EBES, Intercom, Unerg and other entities producing, transport ing or distri­
buting electricity and granted a concession for distribution pu rsuant to Article 
8 —  les concessions communales et intercommunales  of the  loi du 10 mars 
1952 sur les distributions d'énergie électrique . 
— The  société publique de production d'électricité (SPÉ) . 
DINAMARCA  
— Entities producing or transporting electricity on the basis o f a licence pur­
suant to  § 3, stk. 1 , of the  lov nr. 54 af 25. februar 1976 om elforsyning, jf. 
bekendtgørelse nr. 607 af 17. december 1976 om elforsyningslovens anven ­
delsesområde . 
— Entities distributing electricity as defined in  § 3, stk. 2 , of the  lov nr. 54 af 
25. februar 1976 om elforsyning, jf. bekendtgørelse nr. 607 af 17. december 
1976 om elforsyningslovens anvendelsesområde  and on the basis of authori­
sations for expropriation pursuant to Articles 10 to 15 of the  lov om elektriske 
stærkstrømsanlæg, jf. lovbekendtgørelse nr. 669 af 28. december 1977 . 
ALEMANIA  
Entities producing, transporting or distributing electricity as  defined in  § 2 Absatz 
2 of the  Gesetz zur Förderung der Energiewirtschaft (Energiewirtschaftsgesetz)  
of 13 December 1935. Last modified by the  Gesetz  of 19 December 1977, and 
auto-production of electricity so far as this is covered by the  field of application 
of the Directive pursuant to Article 2, paragraph 5.  
GRECIA  
Δημόσια  Επιχείρηση  Ηλεκτρισμού  (Dimosia Epicheirisi Ilektrismou ) (Public Po­
wer Corporation) set up pursuant to law 1468 of 2 August 1950  Περί ιδρύσεως  
Δημοσίας  Επιχειρήσεως  Ηλεκτρισμού  (Peri idryseos Dimosias Epicheiriseos Ilek ­
trismou ), and operating pursuant to law 57/85:  Δομή , ρόλος  και τρόπος  διοίκησης  
και λειτουργίας  της κοινωνικοποιημένης  Δημόσιας  Επιχείρησης  Ηλεκτρισμού  (Do­
mi, rolos kai tropos dioikisis kai leitourgias tis koinonikopoiimenis Dimosias 
Epicheiriseos Ilektrismou ). 
ESPAÑA  
— Entities producing, transporting or distributing electricity pursuant to Article 1 
of the  Decreto de 12 de marzo de 1954 , approving the  Reglamento de 
verificaciones eléctricas y regularidad en el suministro de energía  and pur­
suant to  Decreto 2617/1966, de 20 de octubre, sobre autorización adminis ­
trativa en materia de instalaciones eléctricas . 
— Red Eléctrica de España SA, set up pursuant to  Real Decreto 91/1985 de 23 
de enero . ▼M1
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FINLANDIA  
Entities producing, transporting or distributing electricity on  the basis of a con­
cession pursuant to Article 27 of  Sähkölaki (319/79)  of 16 March 1979.  
FRANCIA  
— Électricité de France , set up and operating pursuant to the  loi 46/6288 du 8 
avril 1946 sur la nationalisation de l'électricité et du gaz . 
— Entities ( sociétés d'économie mixte  or régies ) distributing electricity and refe­
rred to in Article 23 of  loi 48/1260 du 12 août 1948 portant modification des 
lois 46/6288 du 8 avril 1946 et 46/2298 du 21 octobre 1946 sur la natio ­
nalisation de l'électricité et du gaz . 
— Compagnie nationale du Rhône . 
IRLANDA  
The Electricity Supply Board (ESB) set up and operating pursuan t to the Elec­
tricity Supply Act 1927.  
ITALIA  
— Ente nazionale per l'energia elettrica set up pursuant to  legge n. 1643, 6 
dicembre 1962 approvato con Decreto n. 1720, 21 dicembre 1965 . 
— Entities operating on the basis of a concession pursuant to A rticle 4(5) or (8) 
of legge 6 dicembre 1962, n. 1643  — Istituzione dell'Ente nazionale per 
l'energia elettrica e trasferimento ad esso delle imprese esercenti le industrie 
elettriche . 
— Entities operating on the basis of concession pursuant to Art icle 20 of  De­
creto del Presidente delle Repubblica 18 marzo 1965, n. 342 norme inte ­
grative della legge 6 dicembre 1962, n. 1643 e norme relative al coordina ­
mento e all'esercizio delle attività elettriche esercitate da enti ed imprese 
diverse dell'Ente nazionale per l'energia elettrica . 
LUXEMBURGO  
— Compagnie grand-ducale d'électricité de Luxembourg, producing  or distribu­
ting electricity pursuant to the  convention du 11 novembre 1927 concernant 
l'établissement et l'exploitation des réseaux de distribution d'énergie électri ­
que dans le Grand-Duché de Luxembourg approuvée par la loi du 4 janvier 
1928 . 
— Société électrique de l'Our (SEO).  
— Syndicat de communes SIDOR.  
PAÍSES BAJOS  
— Elektriciteitsproduktie Oost-Nederland.  
— Elektriciteitsbedrijf Utrecht-Noord-Holland-Amsterdam (UNA).  
— Elektriciteitsbedrijf Zuid-Holland (EZH).  
— Elektriciteitsproduktiemaatschappij Zuid-Nederland (EPZ).  
— Provinciale Zeeuwse Energie Maatschappij (PZEM).  
— Samenwerkende Elektriciteitsbedrijven (SEP).  
— Entities distributing electricity on the basis of a licence ( vergunning ) granted 
by the provincial authorities pursuant to the  Provinciewet . 
PORTUGAL  
— Electricidade de Portugal (EDP), set up pursuant to the  Decreto-Lei n.  o 
502/76 de 30 de Junho de 1976 . ▼M1
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— Entities distributing electricity pursuant to  artigo 1.  o do Decreto-Lei n.  o 344- 
B/82 de 1 de Setembro de 1982 , amended by  Decreto-Lei n.  o 297/86 de 19 
de Setembro de 1986 . Entities producing electricity pursuant to  Decreto-Lei 
n. o 189/88 de 27 de Maio de 1988 . 
— Independent producers of electricity pursuant to  Decreto-Lei n.  o 189/88 de 27 
de Maio de 1988 . 
— Empresa de electricidade dos Açores — EDA, EP, created pursua nt to the  
Decreto regional n.  o 16/80 de 21 de Agosto de 1980 . 
— Empresa de electricidade da Madeira, EP, created pursuant to the Decreto-Lei 
n. o 12/74 de 17 de Janeiro de 1974  and regionalised pursuant to the  Decreto- 
Lei n.  o 31/79 de 24 de Fevereiro de 1979, Decreto-Lei n.  o 91/79 de 19 de 
Abril de 1979 . 
SUECIA  
Entities which transport or distribute electricity on the basis  of a concession 
pursuant to  lagen (1902:71, s. 1) innefattande vissa bestämmelser om elektriska 
anläggningar . 
REINO UNIDO  
— Central Electricity Generating (CEGB), and the Area Electrici ty Boards pro­
ducing, transporting or distributing electricity pursuant to th e Electricity Act 
1947 and the Electricity Act 1957.  
— The North of Scotland Hydro-Electricity Board (NSHB), produci ng, trans­
porting and distributing electricity pursuant to the Electricit y (Scotland) Act 
1979.  
— The South of Scotland Electricity Board (SSEB) producing, tra nsporting and 
distributing electricity pursuant to the Electricity (Scotland)  Act 1979.  
— The Northern Ireland Electricity Service (NIES), set up pursu ant to the Elec­
tricity Supply (Northern Ireland) Order 1972.  
▼M2 
REPÚBLICA CHECA  
The contracting authority is defined in section 2 b) of Act. No . 199/1994 Sb. on 
Public Procurement as České energetické závody, a.s. (Czech Pow er Works, 
producer) and 8 regional distribution companies: Středočeská en ergetická a.s. 
(Central-Bohemian Power Company), Východočeská energetická, a.s . (East-Bo­
hemian Power Company), Severočeská energetická a.s. (North-Bohe mian Power 
Company), Západočeská energetická, a.s. (West-Bohemian Power Co mpany), 
Jihočeská a.s. (South-Bohemian Power Company), Pražské energeti cké závody, 
a.s. (Prague's Power Works), Jihomoravská energetická, a.s. (So uth Moravian 
Company), Severomoravská energetická, a.s. (North Moravian Powe r Company); 
these entities produce or transport electricity on the basis of  the Energy Act No. 
458/2000 Sb.  
ESTONIA  
Entities operating pursuant to Article 5 of the Public Procurem ent Act (RT I 
2001, 40, 224) and Article 14 of the Competition Act (RT I 2001 , 56 332).  
CHIPRE  
The Electricity Authority of Cyprus established by the Electric ity Development 
Law, Cap. 171. (Η Αρχή Ηλεκτρισμού Κύπρου που εγκαθιδρύθηκε από  τον περί 
Αναπτύξεως Ηλεκτρισμού Νόμο, Κεφ. 171).  
LETONIA  
Valsts akciju sabiedrība “Latvenergo” (State public limited lia bility company 
“Latvenergo”).  ▼M1
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LITUANIA  
Entities producing, transporting or distributing electricity pu rsuant to the Lietuvos 
Respublikos elektros energetikos įstatymas (Žin., 2000, Nr. 66- 1984) and being 
in compliance with the provisions of Lietuvos Respublikos viešu ju pirkimų is­
tatymas (Žin., 2002, Nr. 118-5296).  
Valstybės įmonė Ignalinos atominė elektrinė (State Enterprise I gnalina Nuclear 
Power Plant) set up pursuant to the Lietuvos Respublikos brandu olinės energijos 
įstatymas (Žin., 1996, Nr. 119-2771).  
HUNGRÍA  
Entities producing, transporting or distributing electricity on  the basis of an 
authorisation pursuant to Act CX of 2001 on electricity (2001. évi CX. törvény 
a villamos energiáról).  
MALTA  
Korporazzjoni Enemalta (Enemalta Corporation).  
POLONIA  
Przedsiębiorstwa energetyczne w rozumieniu ustawy z dnia 10 kwi etnia 1997 r. 
Prawo energetyczne (Energy enterprises within the meaning of th e Act of 
10 April 1997 “Energy Law”).  
ESLOVENIA  
ELES-Elektro Slovenija, podjetja, ki proizvajajo električno ene rgijo, skladno z 
Energetskim zakonom (Uradni list RS, 79/99), podjetja, ki izvaj ajo transport 
električne energije, skladno z Energetskim zakonom (Uradni list  RS, 79/99), 
podjetja, ki dobavljajo električno energijo, skladno z Energets kim zakonom 
(Uradni list RS, 79/99) (ELES-Elektro Slovenija; entities produ cing, transporting 
or distributing electricity pursuant to the Energy Act (Officia l Journal of the 
Republic of Slovenia, 79/99)).  
ESLOVAQUIA  
The procuring entity is defined in Article 3 §2 and §3 of Act N o 263/1999 Z. z. 
on Public Procurement, as amended, as a legal entity which deal s in energy 
sectors by generating, purchasing and distributing electricity and by transmitting 
electricity (Act No 70/1998 Z. z. as amended – e.g. Slovenské e lektrárne a.s., 
Regionálne rozvodné závody).  
▼M4 
REPÚBLICA DE BULGARIA  
Лица, които притежават лицензия за производство, пренос, разпре деление, 
обществена доставка или обществено снабдяване с електрическа ен ергия в 
съответствие с чл.39, ал.1 от Закона за енергетиката (обн., ДВ,  
бр.107от/9.12.2003 г.) [Organismos autorizados para la producci ón, el transpor­
te, la distribución y el suministro público de electricidad de conformidad con el 
artículo 39, apartado 1, de la Ley sobre Energía (publicada en el Diario Oficial n  o 
107 de 9.12.2003)].  
RUMANÍA  
— “Societatea Comercială de Producere a Energiei Electrice Hidr oelectrica – SA 
București” (Empresa comercial para la producción de electricida d Hidroeléc­
trica SA București),  
— “Societatea Naţională Nuclearelectrica – SA” (Empresa Naciona l Nucleareléc­
trica SA),  
— “Societatea Comercială de Producere a Energiei Electrice și T ermice Termoe­
lectrica SA” (Empresa comercial para la producción de electrici dad y energía 
térmica Termoeléctrica SA),  
— “S.C. Electrocentrale Deva SA” (SC centrales eléctricas Deva SA), 
— “S.C. Electrocentrale București SA” (SC centrales eléctricas Bucarest SA),  ▼M2
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— “S.C. Electrocentrale Galaţi SA” (SC centrales eléctricas Gal ati SA),  
— “S.C. Electrocentrale Termoelectrica SA” (SC centrales eléctr icas Termoelec­
trica SA),  
— “Societatea Comercială Complexul Energetic Rovinari” (Complej o energético 
comercial Rovinari),  
— “Societatea Comercială Complexul Energetic Turceni” (Complejo  energético 
comercial Turceni),  
— “Societatea Comercială Complexul Energetic Craiova” (Complejo  energético 
comercial Craiova),  
— “Compania Naţională de Transport a Energiei Electrice Transel ectrica – SA 
București” (Empresa nacional de la red de energía eléctrica Tra nseléctrica 
SA), 
— “Societatea Comercială de Distribuţie și Furnizare a Energiei  Electrice Elec­
trica – SA București” (Empresa comercial para la distribución y  el suministro 
de electricidad Eléctrica SA București),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica BA­
NAT” SA (Filial de distribución y suministro de electricidad “E léctrica BA­
NAT” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica DO­
BROGEA” SA (Filial de distribución y suministro de electricidad  “Eléctrica 
DOBROGEA” SA SC),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica MOL­
DOVA” SA (SC Filial de distribución y suministro de electricida d “Eléctrica 
MOLDOVA” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica MUN­
TENIA SUD” SA (SC Filial de distribución y suministro de electr icidad 
“Eléctrica MUNTENIA SUD” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica MUN­
TENIA NORD” SA (SC Filial de distribución y suministro de elect ricidad 
“Eléctrica MUNTENIA NORD” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica OLTE­
NIA” SA (SC Filial de distribución y suministro de electricidad  “Eléctrica 
OLTENIA” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica TRAN­
SILVANIA SUD” SA (SC Filial de distribución y suministro de ele ctricidad 
“Eléctrica TRANSILVANIA SUD” SA),  
— S.C. Filiala de Distribuţie și Furnizare a energiei electrice  “Electrica TRAN­
SILVANIA NORD” SA (SC Filial de distribución y suministro de el ectrici­
dad “Eléctrica TRANSILVANIA NORD” SA).  
▼M5 
CROACIA  
Empresas públicas que son entidades adjudicadoras a que se refi ere el artículo 6 
de la Zakon o javnoj nabavi (Narodne novine broj 90/11, 83/13, 143/13 i 13/14) 
(Ley de contratación pública, Diario Oficial n.  o 90/11, 83/13, 143/13 y 13/14) 
que, de acuerdo con normas especiales, realizan la actividad de  construcción 
(suministro) de redes fijas o gestión de redes fijas de servici o público para la 
producción, transporte y distribución de energía eléctrica y el  suministro de 
energía eléctrica a redes fijas, como las entidades que ejercen  las mencionadas 
actividades que tienen como base la licencia para llevar a cabo  actividades 
energéticas de conformidad con la Ley de Energía (Diario Oficia l n.  o 120/12 y 
14/14).  ▼M4
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Anexo VII: Entidades contratantes del sector de los servicios de ferrocarri ­
les urbanos, tranvías, trolebuses o autobuses  
AUSTRIA  
Entities providing transport services pursuant to the  Eisenbahngesetz 1957 
(BGBl. Nr. 60/1957)  and the  Kraftfahrliniengesetz 1952 (BGBl. Nr. 84/1952) . 
BÉLGICA  
— Societé nationale des chemins de fer vicinaux (SNCV)/National e Maatschap­
pij van Buurtspoorwegen (NMB).  
— Entities providing transport services to the public on the ba sis of a contract 
granted by SNCV pursuant to Articles 16 and 21 of the  arrêté du 30 décem ­
bre 1946 relatif aux transports rémunérés de voyageurs par route effectués 
par autobus et par autocars . 
— Société des transports intercommunaux de Bruxelles (STIB).  
— Maatschappij van het Intercommunaal Vervoer te Antwerpen (MIV A). 
— Maatschappij van het Intercommunaal Vervoer te Gent (MIVG).  
— Société des transports intercommunaux de Charleroi (STIC).  
— Société des transports intercommunaux de la région liégeoise (STIL).  
— Société des transports intercommunaux de l'agglomération verv iétoise 
(STIAV), and other entities set up pursuant to the  loi relative à la création 
de sociétés de transports en commun urbains/Wet betreffende de oprichting 
van maatschappijen voor stedelijk gemeenschappelijk vervoer  of 22 February 
1962.  
— Entities providing transport services to the public on the ba sis of a contract 
with STIB pursuant to Article 10 or with other transport entiti es pursuant to 
Article 11 of the  arrêté royal 140 du 30 décembre 1982 relatif aux mesures 
d'assainissement applicables à certains organismes d'intérêt public dépen ­
dant du ministère des communications . 
DINAMARCA  
— Danske Statsbaner (DSB).  
— Entities providing bus services to the public ( almindelig rutekørsel ) on the 
basis of an authorisation pursuant to  lov nr. 115 af 29. marts 1978 om 
buskørsel . 
ALEMANIA  
Entities providing, on the basis of an authorisation, short-dis tance transport ser­
vices to the public ( Öffentlicher Personennahverkehr ) pursuant to the  Personen ­
beförderungsgesetz vom 21. März 1961 , as last amended on 25 July 1989.  
GRECIA  
— Ηλεκτροκίνητα Λεωφορεία Περιοχής Αθηνών-Πειραιώς (Ilektrokini ta Leofo­
reia Periochis Athinon-Peiraios, Electric buses of the Athens-P iraeus area) 
operating pursuant to Decree 768/1970 and Law 588/1977.  
— Ηλεκτρικοί Σιδηρόδρομοι Αθηνών-Πειραιώς (Ilektrikoi Sidirodro moi Athi­
non-Peiraios, Athen-Piraeus electric railways) operating pursua nt to Laws 
352/1976 and 588/1977.  
— Επιχείρηση Αστικών Συγκοινωνιών (Epicheirisi Astikon Sygkoino nion, En­
terprise of urban transport) operating pursuant to Law 588/1977 . 
— Κοινό Ταμείο Εισπράξεως Λεωφορείων (Koino Tameio Eispraxeos L eofo­
reion, Joint receipts fund of buses) operating pursuant to Decr ee 102/1973.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1502  
— ΡΟΔΑ (Δημοτική Επιχείρηση Λεωφορείων Ρόδου) (Dimotiki Epichei risi Leo­
foreion Rodou): Municipal bus enterprise in Rhodes.  
— Οργανισμός Αστικών Συγκοινωνιών Θεσσαλονίκης (Organismos Asti kon 
Sygkoinonion Thessalonikis, Urban transport organisation of The ssaloniki) 
operating pursuant to Decree 3721/1957 and Law 716/1980.  
ESPAÑA  
— Entities providing transport services to the public pursuant to the  Ley de 
régimen local . 
— Corporación metropolitana de Madrid.  
— Corporación metropolitana de Barcelona.  
— Entities providing urban or interurban bus services to the pu blic pursuant to 
Articles 113 to 118 of the  Ley de ordenación de transportes terrestres de 
31 de julio de 1987 . 
— Entities providing bus services to the public, pursuant to Ar ticle 71 of the  Ley 
de ordenación de transportes terrestres de 31 de julio de 1987 . 
— FEVE, RENFE (or Empresa Nacional de Transportes de Viajeros p or Carre­
tera) providing bus services to the public pursuant to the  Disposiciones 
adicionales . Primera, de la Ley de ordenación de transportes terrestres de 
31 de julio de 1957 . 
— Entities providing bus services to the public pursuant to  Disposiciones tran ­
sitorias, Tercera , de la  Ley de ordenación de transportes terrestres de 31 de 
julio de 1957 . 
FINLANDIA  
Public or private entities operating bus services according to  Laki (343/91) lu ­
vanvaraisesta henkilöliikenteestä tiellä  and Helsingin kaupungin liikennelaitos / 
Helsingfors stads trafikverk  (Helsinki Transport Board), which provides metro 
and tramway services to the public.  
FRANCIA  
— Entities providing transport services to the public pursuant to Articles 7 to 11 
of loi n  o 82-1153 du 30 décembre 1982, transports intérieurs, orientation . 
— Régie autonome des transports parisiens, société nationale de s chemins de fer 
français, APTR, and other entities providing transport services  to the public 
on the basis of an authorisation granted by the syndicat des tr ansports pari­
siens pursuant to the  ordonnance de 1959 et ses décrets d'application relatifs 
à l'organisation des transports de voyageurs dans la région parisienne . 
IRLANDA  
— Iarnrod Éireann (Irish Rail).  
— Bus Éireann (Irish Bus).  
— Bus Átha Cliath (Dublin Bus).  
— Entities providing transport services to the public pursuant to the amended 
Road Transport Act 1932.  
ITALIA  
— Entities providing transport services of a concession pursuan t to Legge 28 
settembre 1939, n. 1822 — Disciplina degli autoservizi di linea (autolinee 
per viaggiatori, bagagli e pacchi agricoli in regime di concessione all'indus ­
tria privata ) — Article 1 as modified by Article 45 of  Decreto del Presidente 
della Repubblica 28 giugno 1955, n. 771 . ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1503  
— Entities providing transport services to the public pursuant to Article 1(15) of  
Regio Decreto 15 ottobre 1925, n. 2578 — Approvazione del Testo unico 
della legge sull'assunzione diretta dei pubblici servizi da parte dei comuni e 
delle province . 
— Entities operating on the basis of a concession pursuant to A rticle 242 or 255 
of Regio Decreto 9 maggio 1912, n. 1447, che approva il Testo unico delle 
disposizioni di legge per le ferrovie concesse all'industria privata, le tramvie 
a trazione meccanica e gli automobili . 
— Entities or local authorities operating on the basis of a con cession pursuant to 
Article 4 of  Legge 14 giugno 1949, n. 410, concorso dello Stato per la 
riattivazione dei pubblici servizi di trasporto in concessione . 
— Entities operating on the basis of a concession pursuant to A rticle 14 of  
Legge 2 agosto 1952, n. 1221 — Provvedimenti per l'esercizio ed il poten ­
ziamento di ferrovie e di altre linee di trasporto in regime di concessione . 
LUXEMBURGO  
— Chemins de fer du Luxembourg (CFL).  
— Service communal des autobus municipaux de la ville de Luxemb ourg.  
— Transports intercommunaux du canton d'Esch-sur-Alzette (TICE) . 
— Bus service undertakings operating pursuant to the  règlement grand-ducal du 
3 février 1978 concernant les conditions d'octroi des autorisations d'établis ­
sement et d'exploitation des services de transports routiers réguliers de per ­
sonnes rémunérés . 
PAÍSES BAJOS  
Entities providing transport services to the public pursuant to  Chapter II ( Open­
baar vervoer ) of the  Wet Personenvervoer van 12 maart 1987 . 
PORTUGAL  
— Rodoviária nacional, EP.  
— Companhia Carris de ferro de Lisboa.  
— Metropolitano de Lisboa, EP.  
— Serviços de transportes colectivos do Porto.  
— Serviços municipalizados de transporte do Barreiro.  
— Serviços municipalizados de transporte de Aveiro.  
— Serviços municipalizados de transporte de Braga.  
— Serviços municipalizados de transporte de Coimbra.  
— Serviços municipalizados de transporte de Portalegre.  
SUECIA  
Entities operating urban railway or tramway services according to lagen 
(1978:438) om huvudmannaskap för viss kollektiv persontrafik and lagen 
(1990:1157) om järnvägssäkerhet . Public or private entities operating a trolley 
bus or bus service in accordance with  lagen (1978:438) om huvudmannaskap för 
viss kollektiv persontrafik  and lagen (1983:293) om yrkestrafik . 
REINO UNIDO  
— Entities providing bus services to the public pursuant to the  London Regional 
Transport Act 1984.  
— Glasgow Underground.  ▼M1
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— Greater Manchester Rapid Transit Company.  
— Docklands Light Railway.  
— London Underground Ltd.  
— British Railways Board.  
— Tyne and Wear Metro.  
▼M2 
REPÚBLICA CHECA  
Any operator of public transport systems and providers of servi ces to the public 
in rail, tramway, trolleybus or bus transport (section 2 b) of Act No 199/1994 Sb. 
on Public Procurement).  
ESTONIA  
Entities operating pursuant to Article 5 of the Public Procurem ent Act (RT I 
2001, 40, 224) and Article 14 of the Competition Act (RT I 2001 , 56, 332).  
LETONIA  
Public entities which provide passenger transportation services  in the following 
cities by bus, trolleybus, tram: Rīga, Jūrmala, Liepāja, Daugav pils, Jelgava, 
Rēzekne, Ventspils.  
LITUANIA  
Entities providing urban trolleybus, bus or cable services to t he public in accor­
dance with the Lietuvos Respublikos kelių transporto kodeksas ( Žin., 1996, Nr. 
119-2772) and being in compliance with the provisions of Lietuv os Respublikos 
viešųjų pirkimų įstatymas (Žin., 2002, Nr. 118-5296).  
HUNGRÍA  
Entities providing road transport services to the public on the  basis of Act I of 
1988 on road transport (1988. évi I. törvény a közúti közlekedé sről) and on the 
basis of an authorisation pursuant to Decree No 89/1988. (XII. 20.) MT of the 
Council of Ministers on road transport services and on operatio n of road vehicles 
(89/1988. (XII. 20.) MT rendelet a közúti közlekedési szolgálta tásokról és a 
közúti járművek üzemben tartásáról).  
Entities providing railway transport services to the public on the basis of Act 
XCV of 1993 on railways (1993. évi XCV. törvény a vasútról) and  on the basis 
of an authorisation pursuant to Decree No 15/2002. (II. 27.) Kö ViM of the 
Minister of Transport and Water Management on licensing of rail way underta­
kings (15/2002. (II. 27.) KöViM rendelet a vasútvállallatok műk ödésének enge­
délyezéséről).  
MALTA  
L-Awtorita` dwar it-Trasport ta’ Malta (Malta Transport Authori ty). 
POLONIA  
Podmioty świadczące usługi w zakresie miejskiego transportu kol ejowego, 
działające na podstawie koncesji wydanej zgodnie z ustawą z dni a 27 czerwca 
1997 r. o transporcie kolejowym (Dz.U. Nr 96, poz. 591 ze zm.).  (Entities 
providing services in the field of urban railway transport, act ing on the basis 
of the Act of 27 June 1997 on railway transport (Dz.U. Nr 96, p oz. 591 as 
amended).  
Podmioty świadczące usługi dla ludności w zakresie miejskiego t ransportu auto­
busowego działające na podstawie zezwolenia zgodnie z ustawą z dnia 6 września 
2001 r. o transporcie drogowym (Dz.U. Nr 125, poz. 1371 ze zm.)  oraz podmioty 
świadczące usługi dla ludności w zakresie miejskiego transportu  (Entities provi­
ding services for the public in the field of urban bus transpor t, acting on the basis 
of the licence issued under the Act of 6 September 2001 on road  transport (Dz.U. 
Nr 125, poz. 1371 as amended) and entities providing service fo r the public in 
the field of urban transport.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1505  
ESLOVENIA  
Podjetja, ki opravljajo javni mestni avtobusni prevoz, skladno z Zakonom o 
prevozih v cestnem prometu (Uradni list RS, 72/94, 54/96, 48/98  in 65/99). 
Companies that provide urban transport in accordance with Road Transport 
Traffic Act (Official Gazette of the Republic of Slovenia, nos.  72/94, 54/96, 
46/98 and 65/99).  
ESLOVAQUIA  
The procuring entity is defined in Article 3 §2 and §3 of Act N o 263/1999 Z. z. 
on Public Procurement, as amended, as a legal entity which deal s in road trans­
port, by operating scheduled public bus transport, and transpor t on the railways 
(Act No 164/1996 Z. z. as amended, Act No 168/1996 Z. z. as ame nded – e.g.  
Železnice Slovenskej republiky/ŽSR/  
Železničná spoločnosť a.s.  
Dopravný podnik Bratislava, a.s.  
Dopravný podnik mesta Žiliny, a.s.  
Dopravný podnik mesta Prešov, a.s.  
Dopravný podnik mesta Košíc, a.s.  
Banskobystrická dopravná spoločnosť, a.s.).  
▼M4 
REPÚBLICA DE BULGARIA  
— “Метрополитен” ЕАД (Metropoliten EAD), Sofía,  
— “Столичен електротранспорт” ЕАД (Stolichen Elektrotransport E AD), So­
fía, 
— “Столичен автотранспорт” ЕАД (Stolichen Avtotransport EAD), S ofía, 
— “Бургасбус” ЕООД (Burgasbus EOOD), Burgas,  
— “Градски транспорт” ЕАД (Gradski Transport EAD), Varna,  
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Vr atsa, 
— “Общински пътнически транспорт” ЕООД (Obshtinski Patnicheski Trans­
port EOOD), Gabrovo,  
— “Автобусен транспорт” ЕООД (Avtobusen Transport EOOD), Dobric h, 
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Do brich,  
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Pa sardz­
hik, 
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Pe rnik, 
— “Автобусни превози” ЕАД (Avtobusen Prevozi EAD), Pleven,  
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Pl even,  
— “Градски транспорт Пловдив” ЕАД (Gradski Transport Plovdiv EA D), 
Plovdiv,  
— “Градски транспорт” ЕООД (Gradski Transport EOOD), Ruse,  ▼M2
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1506  
— “Пътнически превози” ЕАД (Patnichescki Prevozi EAD), Sliven,  
— “Автобусни превози” ЕООД (Avtobusni Prevozi EOOD), Stara Zago ra, 
— “Тролейбусен транспорт” ЕООД (Troleybusen Transport EOOD), Ha skovo.  
RUMANÍA  
SC Transport cu Metroul București “METROREX” SA (Empresa de tra nsporte 
metropolitano de Bucarest “Metrorex” SA),  
Regii autonome locale de transport urban de călători (operadore s locales inde­
pendientes de transporte urbano de pasajeros).  
▼M5 
CROACIA  
Empresas públicas que son entidades adjudicadoras a que se refi ere el artículo 6 
de la Zakon o javnoj nabavi (Narodne novine broj 90/11, 83/13, 143/13 i 13/14) 
(Ley de contratación pública, Diario Oficial n.  o 90/11, 83/13, 143/13 y 13/14) 
que, de acuerdo con normas especiales, realizan la actividad de  poner a dispo­
sición las redes o gestionar las redes de los servicios público s de transporte 
urbano por ferrocarril, sistemas automáticos, tranvías, autobus es, trolebuses y 
teleféricos, como las entidades que ejercen las mencionadas act ividades como 
servicio público de conformidad con la Ley de Servicio Público (Diario Oficial 
n. o 36/95, 70/97, 128/99, 57/00, 129/00, 59/01, 26/03, 82/04, 110/0 4, 178/04, 
38/09, 79/09, 153/09, 49/11, 84/11, 90/11, 144/12, 94/13, 153/1 3 y 147/14).  
▼M1 
Anexo VIII: Entidades contratantes del sector de los aeropuertos  
AUSTRIA  
— Austro Control GmbH.  
— Entities as defined in Articles 60 to 80 of the  Luftfahrtgesetz 1957 (BGBl. Nr. 
253/1957) . 
BÉLGICA  
Régie des voies aériennes  set up pursuant to the  arrêté-loi du 20 novembre 1946 
portant création de la régie des voies aériennes  amended by  arrêté royal du 5 
octobre 1970 portant refonte du statut de la règie des voies aériennes . 
DINAMARCA  
Airports operating on the basis of an authorisation pursuant to  § 55, stk. 1, i lov 
om luftfart, jf. lovbekendtgørelse nr. 408 af 11. september 1985 . 
ALEMANIA  
Airports as defined in Article 38(2) of the  Luftverkehrszulassungsordnung vom 
19. März 1979 , as last amended by the  Verordnung vom 21. Juli 1986 . 
GRECIA  
— Airports operating pursuant to law 517/1931 setting up the ci vil aviation 
service [Υπηρεσία Πολιτικής Αεροπορίας (ΥΠΑ) (Ypiresia Politiki s Aeropo­
rias (YPA)].  
— International airports operating pursuant to presidential dec ree 647/981.  
ESPAÑA  
Airports managed by Aeropuertos Nacionales operating pursuant t o the  Real 
Decreto 278/1982 de 15 de octubre de 1982 . ▼M4
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1507  
FINLANDIA  
Airports managed by Ilmailulaitos/Luftfartsverket pursuant to  Ilmailulaki 
(595/64) . 
FRANCIA  
— Aéroports de Paris operating pursuant to  titre V, articles L 251-1 à 252-1 du 
code de l'aviation civile . 
— Aéroport de Bâle-Mulhouse, set up pursuant to the  convention franco-suisse 
du 4 juillet 1949 . 
— Airports as defined in  article L 270-1, code de l'aviation civile . 
— Airports operating pursuant to the  cahier des charges type d'une concession 
d'aéroport, décret du 6 mai 1955 . 
— Airports operating on the basis of a  convention d'exploitation  pursuant to  
article L 221, code de l'aviation civile . 
IRLANDA  
— Airports of Dublin, Cork and Shannon managed by Aer Rianta-Ir ish Airports.  
— Airports operating on the basis of a Public-use Licence grant ed, pursuant to 
the Air Navigation and Transport Act No 23 1936, the Transport Fuel and 
Power Transfer of Departmental, Administration and Ministerial Functions 
Order 1959 (SI No 125 of 1959) and the Air Navigation (Aerodrom es and 
Visual Ground Aids) Order 1970 (SI No 291 of 1970).  
ITALIA  
— Civil Stat. airports ( aerodroal civili istituiti dallo Stato  referred to in Article 
692 of the  Codice della navigazione, Regio Decreto 30 marzo 1942, n. 327 . 
— Entities operating airport facilities on the basis of a conce ssion granted pur­
suant to Article 694 of the  Codice della navigazione, Regio Decreto 30 
marzo 1942, n. 327 . 
LUXEMBURGO  
Aéroport de Findel.  
PAÍSES BAJOS  
Airports operating pursuant to Articles 18 and following of the  Luchtvaartwet  of 
15 January 1958, amended on 7 June 1978.  
PORTUGAL  
— Airports managed by Aeroportos de navegação aérea (ANA), EP p ursuant to  
Decreto-Lei n.  o 246/79 . 
— Aeroporto do Funchal and Aeroporto de Porto Santo, regionalis ed pursuant to 
the Decreto-Lei n.  o 284/81 . 
SUECIA  
— Publicly owned and operated airports in accordance with  lagen (1957:297) 
om luftfart . 
— Privately owned and operated airports with an exploitation pe rmit under the 
act, where this permit corresponds to the criteria of Article 2 (3) of the 
Directive.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1508  
REINO UNIDO  
Airports managed by British Airports Authority plc. Airports wh ich are public 
limited companies (plc) pursuant to the Airports Act 1986.  
▼M2 
REPÚBLICA CHECA  
Operators of airports (section 2 b) of Act No 199/1994 Sb. on P ublic Procure­
ment).  
ESTONIA  
Entities operating pursuant to Article 5 of the Public Procurem ent Act (RT I 
2001, 40, 224) and Article 14 of the Competition Act (RT I 2001 , 56, 332).  
LETONIA  
Valsts akciju sabiedrība “Latvijas gaisa satiksme” (State publi c limited liability 
company “Latvijas gaisa satiksme”).  
Valsts akciju sabiedrība “Starptautiskā lidosta 'Rīga' ” (State  public limited lia­
bility company “International airport 'Rīga' ”).  
LITUANIA  
Airports operating pursuant to the Lietuvos Respublikos aviacij os įstatymas (Žin., 
2000, Nr. 94-2918) and Lietuvos Respublikos civilinės aviacijos  įstatymas (Žin., 
2000, Nr 66-1983).  
Valstybės įmonė “Oro navigacija” (state enterprise “Oro navigac ija”) operating 
pursuant to the Lietuvos Respublikos aviacijos įstatymas (Žin.,  2000, Nr. 94- 
2918) and Lietuvos Respublikos civilinės aviacijos įstatymas (Ž in., 2000, Nr. 66- 
1983).  
Other entities operating in the field of airport facilities and  being in compliance 
with the provisions of Lietuvos Respublikos viešųjų pirkimų įst atymas (Žin., 
2002, Nr. 118-5296).  
HUNGRÍA  
Airports operating on the basis of an authorisation pursuant to  Act XCVII of 
1995 on air traffic (1995. évi XCVII. törvény a légiközlekedésr ől). 
Budapest Ferihegy International Airport managed by the Budapest  Ferihegy In­
ternational Airport Operator Plc. (Budapest Ferihegy Nemzetközi  Repülőtér ma­
naged by Budapest Ferihegy Nemzetközi Repülőtér Üzemeltetési Rt .) on the 
basis of Act XVI of 1991 on concessions (1991. évi XVI. törvény  a konces­
szióról), Act XCVII of 1995 on air traffic (1995. évi XCVII. tö rvény a légiköz­
lekedésről), Decree No 45/2001. (XII. 20.) KöViM of the Ministe r of Transport 
and Water Management on winding-up the Air Traffic and Airport Administra­
tion and establishing HungaroControl Hungarian Air Navigation S ervices 
(45/2001. (XII. 20.) KöViM rendelet a Légiforgalmi és Repülőtér i Igazgatóság 
megszüntetéséről és a HungaroControl Magyar Légiforgalmi Szolgá lat létrehozá­
sáról).  
MALTA  
L-Ajruport Internazzjonali ta’ Malta (Malta International Airpo rt). 
POLONIA  
Przedsiębiorstwo Państwowe “Porty Lotnicze” (the state enterpri se “Polish Air­
ports”).  
ESLOVENIA  
Javna civilna letališča, skladno z Zakonom o letalstvu (Uradni list RS, 18/01). 
Public civil airports, in accordance with the Civil Aviation Ac t (Official Gazette 
of the Republic of Slovenia, No 18/01)  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1509  
ESLOVAQUIA  
The procuring entity is defined in Article 3 §2 and §3 of Act N o. 263/1999 Z. z. 
on Public Procurement, as amended, as a legal entity which deal s in civil aviation 
by establishing and operating public airports and ground aviati on facilities (Act 
No 143/1998 Z.z. as amended – e.g. Airports – Letisko M.R. Štef ánika, Letisko 
Košice – Barca, Letisko Poprad – Tatry, Letisko Sliač, Letisko Piešťany – 
managed by Slovenská správa letísk/Slovak Airports Administrati on/and opera­
ting on the basis of a licence issued by Ministry of Transport,  Posts and Tele­
communications of the Slovak Republic pursuant to § 32 Act No 1 43/1998 Z. z. 
on Civil Aviation).  
▼M4 
REPÚBLICA DE BULGARIA  
Главна дирекция “Гражданска въздухоплавателна администрация” (D irec­
ción General de la Administración de Aviación Civil),  
ДП “Ръководство на въздушното движение” (Empresa Estatal “Servi cios de 
Tráfico Aéreo”),  
Летищни оператори на граждански летища за обществено ползване, 
определени от Министерския съвет в съответствие с чл. 43, ал. 3  от Закона 
на гражданското въздухоплаване (обн., ДВ, бр. 94 от/1.12.1972 г .) (Opera­
dores de aeropuertos civiles para uso público designados por el  Consejo de 
Ministros de conformidad con el artículo 43, apartado 3, de la Ley de Aviación 
Civil (publicada en el Diario Oficial n  o 94 de 1.12.1972).  
RUMANÍA  
— Compania Naţională “Aeroportul Internaţional Henri Coandă Buc urești” – SA 
(Empresa nacional del Aeropuerto Internacional Henri Coandă Buc arest — 
SA), 
— Societatea Naţională “Aeroportul Internaţional București – Bă neasa” – SA 
(Empresa nacional del Aeropuerto Internacional de Bucarest — Ba neasa — 
SA), 
— Societatea Naţională “Aeroportul Internaţional Constanţa” – S A (Empresa 
nacional del Aeropuerto Internacional de Constanţa — SA),  
— Societatea Naţională “Aeroportul Internaţional Timișoara – Tr aian Vuia” – 
SA (Empresa nacional del Aeropuerto Internacional de Timișoara — Traian 
Vuia — SA),  
— Regia Autonomă “Administraţia Română a Serviciilor de Trafic Aerian – 
ROMATSA” (Compañía Autónoma “Administración de los servicios de  trá­
fico aéreo de Rumanía — ROMATSA”),  
— Regia Autonomă “Autoritatea Aeronautică Civilă Română” (Compa ñía Au­
tónoma “Autoridad de Aviación Civil de Rumanía”),  
— Aeroporturile aflate în subordinea consiliilor locale (Aeropu ertos dependien­
tes de los municipios):  
— Regia Autonomă Aeroportul Arad (Compañía Autónoma del Aeropue rto 
de Arad)  
— Regia Autonomă Aeroportul Bacău (Compañía Autónoma del Aeropu erto 
de Bacău)  
— Regia Autonomă Aeroportul Baia Mare (Compañía Autónoma del Ae ro­
puerto de Baia Mare)  
— Regia Autonomă Aeroportul Caransebeș (Compañía Autónoma del A ero­
puerto de Caransebeș)  ▼M2
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1510  
— Regia Autonomă Aeroportul Cluj-Napoca (Compañía Autónoma del Ae­
ropuerto de Cluj — Napoca)  
— Regia Autonomă Aeroportul Craiova (Compañía Autónoma del Aero ­
puerto de Craiova)  
— Regia Autonomă Aeroportul Iași (Compañía Autónoma del Aeropue rto de 
Iași) 
— Regia Autonomă Aeroportul Oradea (Compañía Autónoma del Aero­
puerto de Oradea)  
— Regia Autonomă Aeroportul Satu-Mare (Compañía Autónoma del Ae ro­
puerto de Satu — Mare)  
— Regia Autonomă Aeroportul Sibiu (Compañía Autónoma del Aeropu erto 
de Sibiu)  
— Regia Autonomă Aeroportul Suceava (Compañía Autónoma del Aero ­
puerto de Suceava)  
— Regia Autonomă Aeroportul Târgu Mureș (Compañía Autónoma del Ae­
ropuerto de Târgu Mureș)  
— Regia Autonomă Aeroportul Tulcea (Compañía Autónoma del Aerop uerto 
de Tulcea).  
▼M5 
CROACIA  
Empresas públicas que son entidades adjudicadoras a que se refi ere el artículo 6 
de la Zakon o javnoj nabavi (Narodne novine broj 90/11, 83/13, 143/13 i 13/14) 
(Ley de contratación pública, Diario Oficial n.  o 90/11, 83/13, 143/13 y 13/14), 
que, de acuerdo con normas especiales, realizan actividades rel acionadas con la 
explotación de una determinada zona geográfica para la puesta a  disposición de 
aeropuertos y otras terminales de transporte a operadores de tr ansporte aéreo, 
como las entidades que ejercen las mencionadas actividades basa das en una 
concesión adjudicada de conformidad con la Ley sobre aeropuerto s (Diario Ofi­
cial n.  o 19/98 y 14/11).  
▼M1 
Anexo IX: Entidades contratantes del sector de los puertos marítimos o 
fluviales u otras terminales  
AUSTRIA  
Inland ports owned totally or partially by  Länder  and/or  Gemeinden . 
BÉLGICA  
— Société anonyme du canal et des installations maritimes de Br uxelles.  
— Port autonome de Liège.  
— Port autonome de Namur.  
— Port autonome de Charleroi.  
— Port de la ville de Gand.  
— Compagnie des installations maritimes de Bruges — Maatschappi j der Brugse 
haveninrichtingen.  
— Société intercommunale de la rive gauche de l'Escaut — Interc ommunale 
maatschappij van de linker Scheldeoever (Port d'Anvers).  
— Port de Nieuwport.  
— Port d'Ostende.  ▼M4
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DINAMARCA  
Ports as defined in Article 1, I to III of the  bekendtgørelse nr. 604 af 16. 
december 1985 om, hvilke havne der er omfattet af lov om trafikhavne, jf. lov 
nr. 239 af 12. maj 1976 om trafikhavne . 
ALEMANIA  
— Seaports owned totally or partially by territorial authoritie s (Länder, Kreise, 
Gemeinden ). 
— Inland ports subject to the  Hafenordnung  pursuant to the  Wassergesetze der 
Länder . 
GRECIA  
— Οργανισμός Λιμένος Πειραιώς/Piraeus port (Organismos Limenos Peiraios) 
set up pursuant to Emergency Law 1559/1950 and Law 1630/1951.  
— Οργανισμός Λιμένος Θεσαλονίκης/Thessaloniki port (Organismos Limenos 
Thessalonikis) set up pursuant to Decree N.A. 2251/1953.  
— Other ports governed by presidential Decree 649/1977 (NA. 649 /1977) 
Εποπτεία, οργάνωση λειτουργίας, διοικητικός έλεγχος λιμένων ( Epopteia, 
organosi leitourgias, dioikitikos elegchos limenon , supervision, organisation 
of functioning and administrative control).  
ESPAÑA  
— Puerto de Huelva set up pursuant to the  Decreto de 2 de octubre de 1969, n  o 
2380/69. Puertos y Faros. Otorga Régimen de Estatuto de Autonomía al 
Puerto de Huelva . 
— Puerto de Barcelona set up pursuant to the  Decreto de 25 de agosto de 1978, 
n o 2407/78. Puertos y Faros. Otorga al de Barcelona Régimen de Estatuto 
de Autonomía . 
— Puerto de Bilbao set up pursuant to the  Decreto de 25 de agosto de 1978, n  o 
2048/78. Puertos y Faros. Otorga al de Bilbao Régimen de Estatuto de 
Autonomía . 
— Puerto de Valencia set up pursuant to the  Decreto de 25 de agosto de 1978, 
n o 2409/78. Puertos y Faros. Otorga al de Valencia Régimen de Estatuto de 
Autonomía . 
— Juntas de Puertos operating pursuant to the  Ley 27/68 de 20 de junio de 
1968. Puertos y Faros. Juntas de Puertos y Estatutos de Autonomía  and to 
the Decreto de 9 de abril de 1970, n  o 1350/70. Juntas de Puertos. Regla ­
mento . 
— Ports managed by the  Comisión Administrativa de Grupos de Puertos , ope­
rating pursuant to the  Ley 27/68 de 20 de junio de 1968, Decreto 1958/78 de 
23 de junio de 1978  and Decreto 571/81 de 6 de mayo de 1981 . 
— Ports listed in the  Real Decreto 989/82 de 14 de mayo de 1982. Puertos. 
Clasificación de los de interés general . 
FINLANDIA  
— Ports operating pursuant to  Laki kunnallisista satamajärjestyksistä ja liiken ­
nemaksuista (955/76) . 
— Saimaa Canal ( Saimaan kanavan hoitokunta ). 
FRANCIA  
— Port autonome de Paris set up pursuant to  loi 68-917 du 24 octobre 1968 
relative au port autonome de Paris . ▼M1
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— Port autonome de Strasbourg set up pursuant to the  convention du 20 mai 
1923 entre l'État et la ville de Strasbourg relative à la constitution du port 
rhénan de Strasbourg et à l'exécution de travaux d'extension de ce port , 
approved by the  loi du 26 avril 1924 . 
— Other inland waterway ports set up or managed pursuant to Art icle 6 ( navi­
gation intérieure ) of the  décret 69-140 du 6 février 1969 relatif aux conces ­
sions d'outillage public dans les ports maritimes . 
— Ports autonomes  operating pursuant to  articles L 111-1 et suivants  of the  
code des ports maritimes . 
— Ports non autonomes  operating pursuant to  articles R 121-1 et suivants  of the  
code des ports maritimes . 
— Ports managed by regional authorities ( départements ) or operating pursuant to 
a concession granted by the regional authorities ( départements ) pursuant to 
Article 6 of  loi 86-663 du 22 juillet 1983 complétant la loi 83-8 du 7 janvier 
1983 relative à la répartition de compétences entre les communes, les dé ­
partements et l'État . 
IRLANDA  
— Ports operating pursuant to the Harbour Acts 1946 to 1976.  
— Port of Dun Laoghaire operating pursuant to the State Harbour s Act 1924.  
— Port of Rosslare Harbour operating pursuant to the Finguard a nd Rosslare 
Railways and Harbours Act 1899.  
ITALIA  
— State ports and other ports managed by the Capitaneria di Por to pursuant to 
the Codice della navigazione, Regio Decreto 30 marzo 1942, n. 32 . 
— Autonomous ports ( enti portuali ) set up by special laws pursuant to Article 
19 of the  Codice della navigazione, Regio Decreto 30 marzo 1942, n. 327 . 
LUXEMBURGO  
Port de Mertert set up and operating pursuant to  loi du 22 juillet 1963 relative à 
l'aménagement et à l'exploitation d'un port fluvial sur la Moselle . 
PAÍSES BAJOS  
— Havenbedrijven, set up and operating pursuant to the  Gemeentewet van 29 
juni 1851 . 
— Havenschap Vlissingen, set up by  wet van 10 september 1970 houdende een 
gemeenschappelijke regeling tot oprichting van het Havenschap Vlissingen . 
— Havenschap Terneuzen, set up by  wet van 8 april 1970 houdende een ge ­
meenschappelijke regeling tot oprichting van het Havenschap Terneuzen . 
— Havenschap Delfzijl, set up by  wet van 31 juli 1957 houdende een gemeens ­
chappelijke regeling tot oprichting van het Havenschap Delfzijl . 
— Industrie- en havenschap Moerdijk, set up by  gemeenschappelijke regeling tot 
oprichting van het Industrie- en havenschap Moerdijk van 23 oktober 1970 , 
approved by  Koninklijk Besluit nr. 23 van 4 maart 1972 . 
PORTUGAL  
— Porto de Lisboa set up pursuant to  Decreto real de 18 de Fevereiro de 1907  
and operating pursuant to  Decreto-Lei n.  o 36976 de 20 de Julho de 1948 . 
— Porto do Douro e Leixões set up pursuant to  Decreto-Lei n.  o 36977 de 20 de 
Julho de 1948 . ▼M1
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— Porto de Sines set up pursuant to  Decreto-Lei n.  o 508/77 de 14 de Dezembro 
de 1977 . 
— Portos de Setúbal, Aveiro, Figueira da Foz, Viana do Castelo,  Portimão e 
Faro operating pursuant to  Decreto-Lei n.  o 37754 de 18 de Fevereiro de 
1950 . 
SUECIA  
Ports and terminal facilities according to  lagen (1983:293) om inrättande, ut ­
vidgning och avlysning av allmän farled och allmän hamn, förordningen 
(1983:744) om trafiken på Göta kanal . 
REINO UNIDO  
Harbour Authorities within the meaning of Section 57 of the Har bours Act 1964 
providing port facilities to carriers by sea or inland waterway . 
▼M2 
REPÚBLICA CHECA  
Operators of harbours (section 2 b) of Act No 199/1994 (Sb. on Public Procu­
rement).  
ESTONIA  
Entities operating pursuant to Article 5 of the Public Procurem ent Act (RT I 
2001, 40, 224) and Article 14 of the Competition Act (RT I 2001 , 56, 332).  
CHIPRE  
The Cyprus Ports Authority established by the Cyprus Ports Auth ority Law of 
1973 (Η Αρχή Λιμένων Κύπρου, που εγκαθιδρύθηκε από τον περί Αρχ ής 
Λιμένων Κύπρου Νόμο του 1973).  
LETONIA  
Authorities, which govern ports in accordance with the law “Lik ums par ostām”:  
Rīgas brīvostas pārvalde (Rīga free port authority)  
Ventspils brīvostas pārvalde (Ventspils free port authority)  
Liepājas ostas pārvalde (Liepāja port authority)  
Salacgrīvas ostas pārvalde (Salacgrīva port authority)  
Skultes ostas pārvalde (Skulte port authority)  
Lielupes ostas pārvalde (Lielupe port authority)  
Engures ostas pārvalde (Engure port authority)  
Mērsraga ostas pārvalde (Mērsrags port authority)  
Pāvilostas pārvalde (Pāvilosta port authority)  
Rojas ostas pārvalde (Roja port authority).  
LITUANIA  
Valstybės įmonė “Klaipėdos valstybinio jūrų uosto direkcija” (s tate enterprise 
“Klaipėda State Seaport Authority”) operating pursuant to the L ietuvos Respu­
blikos Klaipėdos valstybinio jūrų uosto įstatymas (Žin., 1996, Nr. 53-1245).  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1514  
Valstybės įmonė “Vidaus vandens kelių direkcija” (state enterpr ise “Inland Wa­
terways Administration”) operating pursuant to the Lietuvos Res publikos vidaus 
vandenų transporto kodeksas (Žin., 1996, Nr. 105-2393).  
Other entities operating in the field of maritime or inland por t or other terminal 
facilities and being in compliance with the provisions of Lietu vos Respublikos 
viešųjų pirkimų įstatymas (Žin., 2002, Nr. 118-5296).  
HUNGRÍA  
Public ports operated fully or partially by the State pursuant to Act XLII of 2000 
on water transport (2000. évi XLII. törvény a vízi közlekedésrő l). 
MALTA  
L-Awtorita‘ Marittima ta’ Malta (Malta Maritime Authority).  
POLONIA  
Podmioty zajmujące się zarządzaniem portami morskimi lub śródlą dowymi i 
udostępnianiem ich przewoźnikom morskim i śródlądowym. (Entitie s operating 
in the field of management of sea ports or inland harbours and letting them for 
use to sea and inland carriers.).  
ESLOVENIA  
Morska pristanišča v državni ali delni lasti države, ko opravlj ajo gospodarsko 
javno službo, skladno s Pomorskim zakonikom (Uradni list RS, 26 /01). Sea 
ports, fully or partially state owned, when performing economic  public service 
in accordance with the Maritime Code (Official Gazette of the R epublic of 
Slovenia, No 18/01).  
ESLOVAQUIA  
The procuring entity is defined in Article 3 §2 and §3 of Act N o 263/1999 Z. z. 
on Public Procurement, as amended, as a legal entity which deal s in inland 
navigation by maintaining the waterways and by establishing and  maintaining 
public ports and waterway facilities (Act No 338/2000 Z. z. – e .g. Prístav 
Bratislava, Prístav Komárno, Prístav Štúrovo).  
▼M4 
REPÚBLICA DE BULGARIA  
ДП “Пристанищна инфраструктура” (Empresa Estatal “Infraestructu ras portua­
rias”).  
Лицата, които по силата на специални или изключителни права 
осъществяват експлоатация на цяло или част от пристанище за общ ествен 
транспорт с национално значение, посочено в Приложение № 1 към чл. 
103а от Закона за морските пространства, вътрешните водни пътищ а и 
пристанищата на Република България (обн., ДВ, бр. 12от/11.2.200 0 г.) [Or­
ganismos que, a partir de derechos especiales o exclusivos, se encargan de la 
explotación de puertos de transporte público de importancia nac ional, o de partes 
de ellos, enumerados en el anexo n  o 1 del artículo 103a de la Ley sobre espacio 
marítimo, vías navegables interiores y puertos de la República de Bulgaria (pu­
blicada en el Diario Oficial n  o 12 de 11.2.2000)].  
Лицата, които по силата на специални или изключителни права 
осъществяват експлоатация на цяло или част от пристанище за общ ествен 
транспорт с национално значение, посочено в Приложение № 2 към чл. 
103а от Закона за морските пространства, вътрешните водни пътищ а и 
пристанищата на Република България (обн., ДВ, бр. 12 от /11.2.2 000 г.) 
[Organismos que, a partir de derechos especiales o exclusivos, se encargan de 
la explotación de puertos de transporte público de importancia nacional, o de 
partes de ellos, enumerados en el anexo n  o 2 del artículo 103a de la Ley sobre 
espacio marítimo, vías navegables interiores y puertos de la Re pública de Bul­
garia (publicada en el Diario Oficial n  o 12 de 11.2.2000)].  
RUMANÍA  
Compania Naţională “Administraţia Porturilor Maritime” SA Const anţa (Empresa 
nacional de Administración de Puertos Marítimos SA Constanţa)  ▼M2
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Compania Naţională “Administraţia Canalelor Navigabile SA” (Emp resa nacional 
de Administración de canales navegables SA)  
Compania Naţională de Radiocomunicaţii Navale “RADIONAV” SA (Em presa 
nacional de Radiocomunicaciones navales “RADIONAV” SA)  
Regia Autonomă “Administraţia Fluvială a Dunării de Jos” (Compa ñía Autó­
noma de Administración fluvial del Bajo Danubio)  
Compania Naţională “Administraţia Porturilor Dunării Maritime” (Empresa na­
cional de Administración de puertos marítimos del Danubio)  
Compania Naţională “Administraţia Porturilor Dunării Fluviale” SA (Empresa 
nacional de Administración de puertos fluviales del Danubio)  
Agenţia Română de Intervenţii și Salvare Navală – ARISN (Agenci a Rumana de 
intervenciones y rescate naval — ARISN)  
Porturile: Sulina, Brăila, Zimnicea și Turnu-Măgurele (Puertos:  Sulina, Brăila, 
Zimnicea y Turnu-Măgurele).  
▼M5 
CROACIA  
Empresas públicas que son entidades adjudicadoras a que se refi ere el artículo 6 
de la Zakon o javnoj nabavi (Narodne novine broj 90/11, 83/13, 143/13 i 13/14) 
(Ley de contratación pública, Diario Oficial n.  o 90/11, 83/13, 143/13 y 13/14), 
que, de acuerdo con normas especiales, realizan actividades rel acionadas con la 
explotación de una determinada zona geográfica para poner los p uertos marítimos 
o fluviales u otras terminales de transporte a disposición de l os transportistas 
marítimos o fluviales, como las entidades que ejercen las menci onadas activida­
des basadas en una concesión adjudicada de conformidad con la L ey sobre el 
ámbito marítimo y los puertos marítimos (Diario Oficial n.  o 158/03, 100/04, 
141/06 y 38/09).  
▼M1 
S e c c i ó n 3  
Entidades de gobierno subcentral  
Ninguna.  ▼M4
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ANEXO VII  
BIENES CUBIERTOS  
(Referido en el artículo 25)  
PARTE A  
LISTA DE BIENES CUBIERTOS POR MÉXICO  
Este título aplica a todos los bienes. Sin embargo, para las co mpras de la 
Secretaría de la Defensa Nacional y la Secretaría de Marina, só lo los siguientes 
bienes están incluidos en la cobertura de este título.  
Nota:  La numeración se refiere a los códigos de la Federal Supply Cl assification. 
22. Equipo ferroviario  
23. Vehículos de motor, tráileres y motocicletas (excepto autobuse s en 2310; y 
camiones militares y tráileres en 2320 y 2330y vehículos de tra cción para 
combate, asalto y tácticos en 2350)  
24. Tractores  
25. Piezas para vehículos automotores  
26. Llantas y cámaras  
29. Accesorios para motor  
30. Equipo de transmisión de poder mecánico  
32. Maquinaria y equipo para trabajar madera  
34. Maquinaria para trabajar metales  
35. Equipo de servicio y de comercio  
36. Maquinaria industrial especial  
37. Maquinaria y equipo agrícola  
38. Equipo para construcción, minería, excavación y mantenimiento de auto­
pistas  
39. Equipo para el manejo de materiales  
40. Cuerdas, cables, cadenas y accesorios  
41. Equipo de refrigeración y de aire acondicionado  
42. Equipo para combatir incendios, de rescate y seguridad  
43. Bombas y compresores  
44. Hornos, plantas de vapor, equipo de secado y reactores nuclear es 
45. Equipo de plomería, de calefacción y sanitario  
46. Equipo para purificación de agua y tratamiento de aguas negras  
47. Tubos, tubería, mangueras y accesorios  
48. Válvulas  
49. Equipo para talleres de mantenimiento y reparación  ▼M1
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52. Instrumentos de medición  
53. Ferretería y abrasivos  
54. Estructuras prefabricadas y andamios  
55. Madera, aserrados y aglutinados de madera y chapados de madera  
56. Materiales de construcción y edificación  
61. Cable eléctrico y equipo de producción y distribución de energ ía 
62. Lámparas y accesorios eléctricos  
63. Sistemas de alarma y señalización  
65. Equipos y suministros médicos, dentales y veterinarios  
66. Instrumentos y equipo de laboratorio  
67. Equipo fotográfico  
68. Químicos y productos químicos  
69. Materiales y aparatos de entrenamiento  
70. Equipo de procesamiento automático de datos para todo uso, sum inistro de 
software y equipo de apoyo  
71. Muebles  
72. Mobiliario y dispositivos domésticos y comerciales  
73. Equipo para la preparación y servicio de alimentos  
74. Máquinas de oficina, sistemas de procesamiento de textos y equ ipo visua­
lizador de registros  
75. Suministros e instrumentos de oficina  
76. Libros, mapas y otras publicaciones (excepto 7650: dibujos y e specifica­
ciones)  
77. Instrumentos musicales, fonógrafos y radios domésticos  
78. Equipo de atletismo y recreación  
79. Material y equipo de limpieza  
80. Brochas, pinturas, selladores y adhesivos  
81. Contenedores, materiales y suministros de empaques  
85. Artículos de aseo personal  
87. Suministros agrícolas  
88. Animales vivos  
91. Combustibles, lubricantes, aceites y ceras  
93. Materiales fabricados no metálicos  
94. Materiales en bruto no metálicos  
96. Minerales ferrosos y no ferrosos y sus derivados (excepto 9620 : minerales 
naturales y sintéticos)  
99. Misceláneos  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1518  
PARTE B  
LISTA DE BIENES CUBIERTOS POR LA COMUNIDAD  
Este título aplica a todos los bienes, salvo lo dispuesto en es te título o sus 
anexos. Sin embargo, para los Ministerios de Defensa en Austria , Bélgica, Di­
namarca, República Federal de Alemania, España, Finlandia, Fran cia, Grecia, 
Irlanda, Italia, Luxemburgo, los Países Bajos, Portugal, Suecia  y el Reino Unido, 
únicamente la siguiente lista de bienes y equipo están cubierto s por este título:  
(Códigos del sistema armonizado de designación y codificación d e mercancías) 
Capítulo 25:  Sal, azufre, tierras y piedras, yesos, cales y cementos  
Capítulo 26:  Minerales metalúrgicos, escorias, cenizas  
Capítulo 27:  Combustibles minerales, aceites minerales y productos de su 
destilación, materias bituminosas, ceras minerales 
excepto: 
ex 2710: carburantes especiales (excepto Austria) 
combustibles para calefacción y carburantes (solamente Austria)  
Capítulo 28:  Productos químicos inorgánicos, compuestos inorgánicos u or­
gánicos de metales preciosos, de elementos radiactivos, de me­
tales de las tierras raras y de isótopos 
excepto: 
ex 2809: explosivos 
ex 2813: explosivos 
ex 2814: gases lacrimógenos 
ex 2828: explosivos 
ex 2832: explosivos 
ex 2839: explosivos 
ex 2850: productos tóxicos 
ex 2851: productos tóxicos 
ex 2854: explosivos  
Capítulo 29:  Productos químicos orgánicos 
excepto: 
ex 2903: explosivos 
ex 2904: explosivos 
ex 2907: explosivos 
ex 2908: explosivos 
ex 2911: explosivos 
ex 2912: explosivos 
ex 2913: productos tóxicos 
ex 2914: productos tóxicos 
ex 2915: productos tóxicos 
ex 2921: productos tóxicos 
ex 2922: productos tóxicos 
ex 2923: productos tóxicos 
ex 2926: explosivos 
ex 2927: productos tóxicos 
ex 2929: explosivos  
Capítulo 30:  Productos farmacéuticos  
Capítulo 31:  Abonos  
Capítulo 32:  Extractos curtientes y tintóreos, taninos y sus derivados, mat erias 
colorantes, colores, pinturas, barnices y tintes, mástiques, ti ntas 
Capítulo 33:  Aceites esenciales y resinoides, productos de perfumería o de 
tocador y cosméticos  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1519  
Capítulo 34:  Jabones, productos orgánicos tensoactivos, preparaciones para 
lavar, preparaciones lubricantes, ceras artificiales, ceras pre para­
das, productos para lustrar y pulir, bujías y artículos análogo s, 
pastas para modelar, y «ceras para el arte dental»  
Capítulo 35:  Materias albuminoides y colas, enzimas  
Capítulo 36:  Pólvoras y explosivos, artículos de pirotecnia, fósforos, alea cio­
nes pirofóricas, materias inflamables (solamente Austria y Sue­
cia) 
excepto (solamente Austria): 
ex 3601: pólvoras de proyección 
ex 3602: explosivos preparados 
ex 3604: detonadores 
ex 3608: explosivos  
Capítulo 37:  Productos fotográficos y cinematográficos  
Capítulo 38:  Productos diversos de las industrias químicas 
excepto: 
ex 3819: productos tóxicos (salvo Suecia)  
Capítulo 39:  Materias plásticas artificiales, éteres y ésteres de la celulo sa, 
resinas artificiales y manufacturas de estas materias 
excepto: 
ex 3903: explosivos (salvo Suecia)  
Capítulo 40:  Caucho natural o sintético, caucho facticio y manufacturas de 
caucho 
excepto: 
ex 4011: neumáticos a prueba de bala (salvo Suecia)  
Capítulo 41:  Pieles y cuero (salvo Austria)  
Capítulo 42:  Manufacturas de cuero, artículos de guarnicionería y talabarte ría, 
artículos de viaje, bolsos de mano y continentes similares, ma­
nufacturas de tripas (salvo Austria)  
Capítulo 43:  Peletería y confecciones de peletería, peletería facticia  
Capítulo 44:  Madera, carbón vegetal y manufacturas de madera (salvo Aus­
tria) 
Capítulo 45:  Corcho y sus manufacturas  
Capítulo 46:  Manufacturas de espartería y cestería  
Capítulo 47:  Materias utilizadas en la fabricación de papel  
Capítulo 48:  Papel y cartón, manufacturas de pasta de celulosa, de papel y de 
cartón (salvo Austria)  
Capítulo 49:  Artículos de librería y productos de las artes gráficas (salvo  
Austria)  
Capítulo 65:  Sombreros y demás tocados y sus partes componentes 
excepto (solamente Austria): 
ex 6505: sombreros, gorras y demás tocados militares  
Capítulo 66:  Paraguas, quitasoles, bastones, látigos, fustas y sus partes c om­
ponentes  
Capítulo 67:  Plumas y plumón preparados y artículos de pluma o de plumón, 
flores artificiales, manufacturas de cabellos  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1520  
Capítulo 68:  Manufacturas de piedra, yeso, cemento, amianto, mica y mate­
rias análogas  
Capítulo 69:  Productos cerámicos  
Capítulo 70:  Vidrio y manufactura de vidrio  
Capítulo 71:  Perlas finas, piedras preciosas y semipreciosas y similares, m e­
tales preciosos, chapados de metales preciosos y manufacturas 
de estas materias, bisutería de fantasía  
Capítulo 72:  Monedas (solamente Austria y Suecia)  
Capítulo 73:  Fundición, hierro y acero  
Capítulo 74:  Cobre  
Capítulo 75:  Níquel  
Capítulo 76:  Aluminio  
Capítulo 77:  Magnesio, berilio (glucinio)  
Capítulo 78:  Plomo  
Capítulo 79:  Zinc  
Capítulo 80:  Estaño  
Capítulo 81:  Otros metales comunes  
Capítulo 82:  Herramientas, artículos de cuchillería y cubiertos de mesa, de  
metales comunes 
excepto: 
ex 8205: herramientas (salvo Austria) 
ex 8207: piezas de herramientas 
ex 8208: herramientas de mano (solamente Austria)  
Capítulo 83:  Manufacturas diversas de metales comunes  
Capítulo 84:  Calderas, máquinas, aparatos y artefactos mecánicos 
excepto: 
ex 8406: motores 
ex 8408: otros propulsores 
ex 8445: máquinas 
ex 8453: máquinas automáticas para tratamiento de la informa­
ción (salvo Austria) 
ex 8455: piezas de las máquinas de la partida 8453 (salvo Aus­
tria y Suecia) 
ex 8459: reactores nucleares (salvo Austria y Suecia)  
Capítulo 85:  Máquinas y aparatos eléctricos y objetos destinados a usos ele c­
trotécnicos 
excepto: 
ex 8503: pilas eléctricas (solamente Austria) 
ex 8513: telecomunicaciones 
ex 8515: aparatos transmisores  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1521  
Capítulo 86:  Vehículos y material para vías férreas, aparatos no eléctricos  de 
señalización para vías de comunicación 
excepto: 
ex 8602: locomotoras blindadas 
ex 8603: las demás locomotoras de maniobra blindadas 
ex 8605: vagones blindados 
ex 8606: vagones talleres 
ex 8607: vagones  
Capítulo 87:  Vehículos automóviles, tractores, velocípedos y otros vehículo s 
terrestres 
excepto: 
ex 8708: carros y automóviles blindados 
ex 8701: tractores 
ex 8702: vehículos militares 
ex 8703: coches para arreglo de averías 
ex 8709: motociclos 
ex 8714: remolques  
Capítulo 88:  Navegación aérea (solamente Austria)  
Capítulo 89:  Navegación marítima y fluvial 
excepto: 
ex 8901: buques de guerra (solamente Austria) 
ex 8901A: buques de guerra (salvo Austria) 
ex 8903: artefactos flotantes (solamente Austria)  
Capítulo 90:  Instrumentos y aparatos de óptica, de fotografía y de cinemato ­
grafía, de medida, de comprobación y de precisión, instrumentos  
y aparatos médico-quirúrgicos 
excepto: 
ex 9005: gemelos 
ex 9013: instrumentos diversos, lásers 
ex 9014: telémetros 
ex 9028: instrumentos de medida eléctricos o electrónicos 
ex 9011: microscopios (salvo Austria y Suecia) 
ex 9017: instrumentos de medicina (salvo Austria y Suecia) 
ex 9018: aparatos de mecanoterapia (salvo Austria y Suecia) 
ex 9019: aparatos de ortopedia (salvo Austria y Suecia) 
ex 9020: aparatos de rayos X (salvo Austria y Suecia)  
Capítulo 91:  Relojería  
Capítulo 92:  Instrumentos de música, aparatos para el registro y la reprodu c­
ción del sonido o para el registro y reproducción en televisión  de 
imágenes y sonido, partes y accesorios de esos instrumentos y 
aparatos  
Capítulo 94:  Muebles, mobiliario médico-quirúrgico, artículos de cama y si­
milares 
excepto: 
ex 9401A: asientos para aeronaves (salvo Austria)  
Capítulo 95:  Materias para talla y moldeo, labradas (incluidas las manufact u­
ras) 
Capítulo 96:  Manufacturas de cepillería, pinceles, escobas, plumeros, borla s y 
cedazos  
Capítulo 97:  Juguetes, juegos, artículos para recreo y para deportes (salvo  
Austria y Suecia)  
Capítulo 98:  Manufacturas diversas  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1522  
ANEXO VIII  
SERVICIOS CUBIERTOS  
(Referido en el artículo 25)  
PARTE A  
LISTA DE SERVICIOS CUBIERTOS POR MÉXICO  
Este título aplica a todos los servicios listados a continuació n que sean com­
prados por las entidades listadas en la parte A del anexo VI.  
Nota:  Con base en la Central Product Classification de la Organizaci ón de las 
Naciones Unidas (CPC)  
CPC  Servicios profesionales  
863 Servicios relacionados con la tributación (excluyendo servicio s le­
gales)  
Servicios arquitectónicos  
86711  Servicios de asesoría y prediseño arquitectónico  
86712  Servicios de diseño arquitectónico  
86713  Servicios de administración de contratos  
86714  Servicios mixtos de diseño arquitectónico y administración de con­
tratos  
86719  Otros servicios arquitectónicos  
Servicios de ingeniería  
86721  Servicios de asesoría y consultoría de ingeniería  
86722  Servicios de diseño de ingeniería para cimentación y construcc ión 
de estructuras  
86723  Servicios de diseño de ingeniería para instalaciones mecánicas  y  
eléctricas para construcciones  
86724  Servicios de diseño de ingeniería para construcción civil  
86725  Servicios de diseño de ingeniería para procesos industriales y  pro­
ducción  
86726  Servicios de diseño de ingeniería no especificados en otro lug ar 
86727  Otros servicios de ingeniería necesarios en las fases de const rucción 
e instalación  
86729  Otros servicios de ingeniería  
Servicios integrados de ingeniería  
86731  Servicios integrados de ingeniería para proyectos «llave en ma no» 
de infraestructura de transporte  
86732  Servicios integrados de ingeniería de proyectos para abastecim iento 
de agua y trabajos sanitarios en proyectos «llave en mano»  
86733  Servicios integrados de ingeniería para los proyectos «llave e n 
mano» de manufacturas  
86739  Servicios integrados de ingeniería para otros proyectos «llave  en 
mano»  
8674  Servicios de planeación urbana y arquitectura del paisaje  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1523  
Servicios de computación y conexos  
841 Servicios de consultoría relacionados con la instalación de  hard­
ware  para computadoras  
842 Servicios de instalación de  software , incluyendo servicios de con­
sultoría de sistemas y  software , servicios de sistema de análisis, 
diseño, programación y mantenimiento  
843 Servicios de procesamiento de datos, incluyendo servicios de p ro­
cesamiento, tabulación, y servicios de administración de instal acio­
nes 
844 Servicios de base de datos  
845 Servicios de mantenimiento y reparación de maquinaria y equipo  de 
oficina incluyendo computadoras  
849 Otros servicios de computación  
Servicios de bienes raíces  
821 Servicios de bienes raíces comprendiendo bienes inmuebles prop ios 
o arrendados  
822 Servicios de bienes raíces sobre la base de cuotas o contratos  
Servicios de alquiler/arrendamiento sin operadores  
831 Servicios de arrendamiento o alquiler relativos a maquinaria y  
equipo sin operador, incluyendo computadoras  
832 Servicios de arrendamiento o alquiler relativos a bienes muebl es y 
domésticos (excluyendo en 83201 el alquiler de fonogramas pre­
grabados, cassettes de sonido, discos compactos, y excluyendo e n 
83202 los servicios de alquiler relativos a cintas de vídeo)  
O t r o s s e r v i c i o s a d m i n i s t r a t i v o s  
Servicios de consultoría administrativa  
86501  Servicios de consultoría administrativa general  
86503  Servicios de consultoría administrativa en comercialización  
86504  Servicios de consultoría administrativa de recursos humanos  
86505  Servicios de consultoría administrativa de la producción  
86509  Otros servicios de consultoría administrativa, incluyendo agro logía, 
agronomía, administración agrícola y servicios de consultoría r ela­
cionados  
8676  Servicios de pruebas y análisis técnicos incluyendo inspección  y  
control de calidad  
8814  Servicios conexos a la explotación forestal y silvicultura, in clu­
yendo administración forestal  
883 Servicios para la minería, incluyendo servicios de perforación  y  
campo  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1524  
Servicios relacionados con consultoría científica y técnica  
86751  Servicios de prospección geológica, geofísica y otros servicio s de 
prospección científica, incluidos aquellos relacionados con la mine­
ría 
86752  Servicios de topografía del subsuelo  
86753  Servicios de topografía del suelo  
86754  Servicios de cartografía  
8861 hasta 
8866  Servicios de reparación conexos a productos metálicos, a maquin a­
ria y equipo incluyendo computadoras y equipos de comunicación  
874 Limpieza de edificios  
876 Servicios de empaque  
Servicios ambientales  
940 Servicios de alcantarillado y eliminación de desechos, sanidad  y  
otros servicios de protección ecológica, incluyendo servicios d e 
alcantarillado, servicios de protección de la naturaleza y el p aisaje 
y otros servicios de protección ambiental no especificados en o tro 
lugar  
Hoteles y restaurantes (incluidos servicios de banquetes)  
641 Servicios hoteleros y otros tipos de alojamiento  
642 Servicios de suministro de alimentos  
643 Servicios de suministro de bebidas  
Servicios de agencias de viajes y operadores de turismo  
7471  Servicios de agencias de viajes y operadoras de turismo  
PARTE B  
LISTA DE SERVICIOS CUBIERTOS POR LA COMUNIDAD  
Este título aplica a todos los servicios listados a continuació n, que sean com­
prados por las entidades listadas en la parte B del anexo VI.  
Servicios  Número de referencia CCP  
Servicios de mantenimiento y de reparación  6112, 6122, 633, 886  
Servicios de transporte por vía terrestre, incluidos servicios de 
furgones blindados y servicios de mensajería, excepto transport e 
de correo  712 (excepto 71235), 7512, 
87304  
Servicios de transporte aéreo de pasajeros y carga, excepto tra ns­
porte de correo  73 (excepto 7321)  ▼M1
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Servicios  Número de referencia CCP  
Transporte de correo por vía terrestre, excepto transporte por fe­
rrocarril, y por vía aérea  71235, 7321  
Servicios de telecomunicación  752 (*) (excepto 7524, 7525, 
7526)  
Servicios financieros:  
a) servicios de seguros  ex81  
b) servicios bancarios y de inversiones (**)  812, 814  
Servicios informáticos y servicios conexos  8 4  
Servicios de contabilidad, auditoría y teneduría de libros  862  
Servicios de investigación de estudios y encuestas de opinión 
pública  864 
Servicios de consultores de dirección y servicios conexos  865, 866 (***)  
Servicios de arquitectura; servicios de ingeniería y servicios inte­
grados de ingeniería; servicios de planificación urbana y servi cios 
de arquitectura paisajista; servicios conexos de consultores en  
ciencia y tecnología; servicios de ensayos y análisis técnicos  867 
Servicios de publicidad  871  
Servicios de limpieza de edificios y servicios de administració n de 
bienes raíces  874, 82201-82206  
Servicios editoriales y de imprenta, por tarifa o por contrato  88442  
Alcantarillado y eliminación de desperdicios: servicios de sane a­
miento y servicios similares  94 
(*) Excepto los servicios de telefonía vocal, de télex, de radi otelefonía, de llamada unilateral sin transmisión 
de palabra, así como los servicios de transmisión por satélite.  
(**) Excepto los contratos de servicios financieros relativos a  la emisión, compra, venta y transferencia de 
títulos u otros instrumentos financieros, y los servicios prest ados por los bancos centrales. En Finlandia, los 
pagos de las entidades gubernamentales (gastos) deberán ser rea lizados a través de una institución credi­ 
ticia específica (Postipankki Ltd) o a través del sistema de gi ro postal finlandés. En Suecia, los pagos de y 
por agencias gubernamentales deberán ser realizados a través de l sistema de giro postal sueco (Postgiro). 
(***) Exceptuando los servicios de arbitraje y conciliación.  ▼M1
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ANEXO IX  
SERVICIOS DE CONSTRUCCIÓN CUBIERTOS  
(Referido en el artículo 25)  
PARTE A  
LISTA DE SERVICIOS DE CONSTRUCCIÓN CUBIERTOS POR 
MÉXICO  
Este título aplica a todos los servicios de construcción que se an comprados por 
las entidades de la parte A del anexo VI.  
C ó d i g o s p a r a s e r v i c i o s d e c o n s t r u c c i  ó n 
Nota:  Basado en la  Central Product Classification  de la Organización de las 
Naciones Unidas (CPC), división 51.  
Definición de  «servicios de construcción»:  Trabajo de pre-edificación; nueva 
construcción y reparación, alteración, restauración y trabajo d e mantenimiento 
de construcciones residenciales, construcciones no residenciale s o trabajos de 
ingeniería civil. Este trabajo puede ser llevado a cabo por con tratistas generales 
que realicen el trabajo de construcción en su totalidad para el  dueño del proyecto, 
por cuenta propia, o por subcontratación de alguna parte de la obra de cons­
trucción a contratistas especializados, v.gr., en instalación d e obras, donde el 
valor de la obra realizada por el subcontratista se convierte e n parte de la obra 
del contratista principal. Los productos clasificados aquí son servicios que son 
esenciales en el proceso de producción de los diferentes tipos de construcciones, 
la producción final de las actividades de construcción.  
Código  Descripción  
511 Obra de pre-edificación en los terrenos de construcción  
5111  Obra de investigación de campo  
5112  Obra de demolición  
5113  Obra de limpieza y preparación de terreno  
5114  Obra de excavación y remoción de tierra  
5115  Obra de preparación de terreno para la minería (excepto para l a 
extracción de petróleo y gas, la cual está clasificada bajo F04 2) 
5116  Obra de andamiaje  
512 Obras de construcción para edificios  
5121  De una y dos viviendas  
5122  De múltiples viviendas  
5123  De almacenes y edificios industriales  
5124  De edificios comerciales  
5125  De edificios de entretenimiento público  
5126  De hoteles, restaurantes y edificios similares  
5127  De edificios educativos  
5128  De edificios de salud  ▼M1
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5129  De otros edificios  
513 Trabajos de construcción de ingeniería civil  
5131  De carreteras (excepto carreteras elevadas), calles, caminos, vías 
férreas y pistas de aterrizaje  
5132  De puentes, carreteras elevadas, túneles, tren subterráneo y v ías 
férreas  
5133  De canales, puertos, presas y otros trabajos hidráulicos  
5134  De tendido de tuberías de larga distancia, de líneas de comuni ca­
ción y de líneas de electricidad (cableado)  
5135  De tuberías locales y cableado, trabajos auxiliares  
5136  De construcciones para minería  
5137  De construcciones deportivas y recreativas  
5138  Servicios de dragado  
5139  De obra de ingeniería no clasificada en otra parte  
514 Ensamble y edificación de construcciones prefabricadas  
515 Obra de construcción especializada para el comercio  
5151  Obra de edificación incluyendo la instalación de pilotes  
5152  Perforación de pozos de agua  
5153  Techado e impermeabilización  
5154  Obra de concreto  
5155  Doblaje y edificación de acero, incluyendo soldadura  
5156  Obra de albañilería  
5159  Otras obras de construcción especializada para el comercio  
516 Obra de instalación  
5161  Obra de calefacción, ventilación y aire acondicionado  
5162  Obra de plomería hidráulica y de tendido de drenaje  
5163  Obra para la construcción de conexiones de gas  
5164  Obra eléctrica  
5165  Obra de aislamiento (cableado eléctrico, agua, calefacción, so nido)  
5166  Obra de construcción de enrejados y pasamanos  
5169  Otras obras de instalación  
517 Obra de terminación y acabados de edificios  
5171  Obra de sellado e instalación de ventanas de vidrio  
5172  Obra de enyesado  ▼M1
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5173  Obra de pintado  
5174  Obra de embaldosado de pisos y colocación de azulejos en pared es 
5175  Otras obras de colocación de pisos, cobertura de paredes y tap izado 
de paredes  
5176  Obra en madera o metal y carpintería  
5177  Obra de decoración interior  
5178  Obra de ornamentación  
5179  Otras obras de terminación y acabados de edificios  
518 Servicios de alquiler relacionados con equipo para construcción 
o demolición de edificios u obras de ingeniería civil, con opera ­
dor 
PARTE B  
LISTA DE SERVICIOS DE CONSTRUCCIÓN CUBIERTOS POR LA 
COMUNIDAD  
Este título aplica a todos los servicios de construcción listad os a continuación 
que sean comprados por las entidades listadas en la parte B del  anexo VI.  
Definición : Un contrato de servicios de construcción es un contrato que t iene por 
objeto la ejecución, por cualquier medio, de una obra de constr ucción de edifi­
cios e ingeniería civil, en el sentido de la división 51 de la Clasificación Central 
de Productos (CPC).  
Lista de la División 51 de la CPC  
SECCIÓN 5  CONSTRUCCIÓN Y TRABAJOS DE CONSTRUCCIÓN; TIERRA  
División 51  Trabajos de construcción  
Grupo  Clase  Subclase  Título  Corresponden­
cia del ISCI  
511 Obra de pre-edificación de los terrenos de construcción  
5111  51110  Obra de investigación de campo  4510  
5112  51120  Obra de demolición  4510  
5113  51130  Obra de limpieza y preparación de terreno  4510  
5114  51140  Obra de excavación y remoción de tierra  4510  
5115  51150  Obra de preparación de terreno para la minería  4510  
5116  51160  Obra de andamiaje  4520  
512 Obras de construcción para edificios  
5121  51210  De una y dos viviendas  4520  
5122  51220  De múltiples viviendas  4520  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1529  
Grupo  Clase  Subclase  Título  Corresponden­
cia del ISCI  
5123  51230  De almacenes y edificios industriales  4520  
5124  51240  De edificios comerciales  4520  
5125  51250  De edificios de entretenimiento público  4520  
5126  51260  De hoteles, restaurantes y edificios similares  4520  
5127  51270  De edificios educativos  4520  
5128  51280  De edificios de salud  4520  
5129  51290  De otros edificios  4520  
513 Trabajos de construcción de ingeniería civil  
5131  51310  De carreteras (excepto carreteras elevadas), calles, caminos, vías 
férreas y pistas de aterrizaje  4520  
5132  51320  De puentes, carreteras elevadas, túneles y tren subterráneo  4520  
5133  51330  De canales, puertos, presas y otros trabajos hidráulicos  4520  
5134  51340  De tendido de tuberías de larga distancia, de líneas de comuni ca­
ción y de líneas de electricidad (cableado)  4520  
5135  51350  De tuberías locales y cableado, trabajos auxiliares  4520  
5136  51360  De construcciones para minería  4520  
5137  De construcciones deportivas y recreativas  
51371  Para deportes de tierra  4520  
51372  Para instalaciones deportivas y recreativas (e.g. albercas, ca nchas 
de tenis, campos de golf)  4520  
5139  51390  De obra de ingeniería no clasificada en otra parte  4520  
514 5140  51400  Ensamble y edificación de construcciones prefabricadas  4520  
515 Obra de construcción especializada para el comercio  
5151  51510  Obra de edificación incluyendo la instalación de pilotes  4520  
5152  51520  Perforación de pozos de agua  4520  
5153  51530  Techado e impermeabilización  4520  
5154  51540  Obra de concreto  4520  
5155  51550  Doblaje y edificación de acero (incluyendo soldadura)  4520  
5156  51560  Obra de albañilería  4520  
5159  51590  Otras obras de construcción especializada para el comercio  4520  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1530  
Grupo  Clase  Subclase  Título  Corresponden­
cia del ISCI  
516 Obra de instalación  
5161  51610  Obra de calefacción, ventilación y aire acondicionado  4530  
5162  51620  Obra de plomería hidráulica y de tendido de drenaje  4530  
5163  51630  Obra para la construcción de conexiones de gas  4530  
5164  Obra eléctrica  
51641  Obra de ajuste de cableado eléctrico  4530  
51642  Obra de construcción de alarma contra incendio  4530  
51643  Obra de construcción de alarma contra robo  4530  
51644  Obra de construcción de antena residencial  4530  
51649  Otras obras de construcción eléctrica  4530  
5165  51650  Obra de aislamiento (cableado eléctrico, agua, calefacción, so nido)  4530  
5166  51660  Obra de construcción de enrejados y pasamanos  4530  
5169  Otras obras de instalación  
51691  Obra de construcción de elevadores y escaleras  4530  
51699  Obra de instalación no clasificada en otra parte  4530  
517 Obra de terminación y acabados de edificios  
5171  51710  Obra de sellado e instalación de ventanas de vidrio  4540  
5172  51720  Obra de enyesado  4540  
5173  51730  Obra de pintado  4540  
5174  51740  Obra de embaldosado de pisos y colocación de azulejos en pared es 4540  
5175  51750  Otras obras de colocación de pisos, cobertura de paredes y tap i­
zado de paredes  4540  
5176  51760  Obra en madera o metal y carpintería  4540  
5177  51770  Obra de decoración interior  4540  
5178  51780  Obra de ornamentación  4540  
5179  51790  Otras obras de terminación y acabados de edificios  4540  
518 5180  51800  Servicios de alquiler relacionados con equipo para construcció n o 
demolición de edificios u obras de ingeniería civil, con operad or 4550 ▼M1
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ANEXO X  
UMBRALES  
(Referido en el artículo 25)  
PARTE A  
UMBRALES APLICABLES A MÉXICO  
1. Los umbrales para las compras de las entidades listadas en l a sección 1 de la 
parte A del anexo VI (entidades del Gobierno Federal) son:  
— 100 000 dólares de los Estados Unidos de América para bienes o servicios 
especificados en los anexos VII, VIII, o cualquier combinación de los 
mismos, y  
— 6 500 000 dólares de los Estados Unidos de América para servi cios de 
construcción especificados en el anexo IX.  
2. Los umbrales para las compras de las entidades listadas en l a sección 2 de la 
parte A del anexo VI (empresas gubernamentales) son:  
— 250 000 dólares de los Estados Unidos de América para bienes o servicios 
especificados en los anexos VII, VIII, o cualquier combinación de los 
mismos, y  
— 8 000 000 de dólares de los Estados Unidos de América para se rvicios de 
construcción especificados en el anexo IX.  
3. Sin embargo, para otorgar equivalencia al valor actualizado de los umbrales 
aplicados en el contexto del Tratado de Libre Comercio de Améri ca del Norte 
(TLCAN), México, desde la entrada en vigor de este título, apli cará el valor 
actualizado de los umbrales del TLCAN en lugar de aquéllos menc ionados en 
los párrafos 1 y 2.  
PARTE B  
UMBRALES APLICABLES A LA COMUNIDAD  
1. Los umbrales para las compras de las entidades listadas en l a sección 1 de la 
parte B del anexo VI (entidades del Gobierno Central) son:  
— 130 000 DEG para bienes,  
— 130 000 DEG para servicios especificados en el anexo VIII, y  
— 5 000 000 de DEG para servicios de construcción especificados  en el 
anexo IX.  
2. Los umbrales para las compras de las entidades listadas en l a sección 2 de la 
parte B del anexo VI (empresas gubernamentales) son:  
— 400 000 DEG para bienes,  
— 400 000 DEG para servicios especificados en el anexo VIII, y  
— 5 000 000 de DEG para servicios de construcción especificados  en el 
anexo IX.  
PARTE C  
NOTAS GENERALES  
1. Mexico calculará y convertirá el valor de los umbrales en pe sos, utilizando la 
tasa de conversión del Banco de México. La tasa de conversión s erá el valor 
existente del peso mexicano en términos del dólar estadounidens e del 1 de 
diciembre y el 1 de junio de cada año, o el primer día hábil po sterior. Las 
tasas de conversión al 1 de diciembre se aplicarán del 1 de ene ro al 30 de 
junio del año siguiente, y la del 1 de junio se aplicará del 1 de julio al 31 de 
diciembre de ese año.  ▼M1
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2. La Comunidad calculará y convertirá el valor de los umbrales  en euros, 
utilizando la tasa de conversión del Banco Central Europeo. La tasa de con­
versión será el valor existente del euro en términos de los DEG  del 1 de 
diciembre y el 1 de junio de cada año, o el primer día hábil po sterior. Las 
tasas de conversión al 1 de diciembre se aplicarán del 1 de ene ro al 30 de 
junio del año siguiente, y la del 1 de junio se aplicará del 1 de julio al 31 de 
diciembre de ese año.  
3. México y la Comunidad se notificarán recíprocamente el valor , en sus res­
pectivas monedas, de los nuevos umbrales calculados, a más tard ar un mes 
antes de que los respectivos umbrales sean aplicables.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1533  
ANEXO XI  
NOTAS GENERALES  
(Referido en el artículo 25)  
PARTE A  
NOTAS GENERALES Y EXCEPCIONES APLICABLES A LA OFERTA 
DE MÉXICO ESTABLECIDA EN LOS ANEXOS VI A X  
S e c c i ó n 1  
Disposiciones transitorias  
No obstante cualquier disposición de este título, los anexos VI  a X están sujetos 
a las siguientes disposiciones transitorias:  
Pemex, CFE y construcción para el sector no energético  
1. Para cada año civil siguiente a la entrada en vigor de este título, México podrá 
reservar de las obligaciones de este título el porcentaje respe ctivo especificado 
en el párrafo 2 de:  
a) el valor total de los contratos para la compra de bienes, se rvicios y cual­
quier combinación de los mismos, y los servicios de construcció n adqui­
ridos por Pemex durante el año, que superen el valor de los umb rales 
señalados en el anexo X;  
b) el valor total de los contratos para la compra de bienes, se rvicios y cual­
quier combinación de los mismos, y los servicios de construcció n adqui­
ridos por CFE durante el año, que superen el valor de los umbra les 
señalados en el anexo X; y  
c) el valor total de los contratos de compra de servicios de co nstrucción 
adquiridos durante el año, que superen el valor de los umbrales  estableci­
dos en el anexo X, excluyendo los contratos para la compra de s ervicios de 
construcción adquiridos por Pemex y CFE.  
2. Los porcentajes referidos en el párrafo 1 son los siguientes : 
año 1  año 2  año 3  año 4  año 5  año 6  año 7  año 8 en 
adelante  
45 %  40 %  35 %  35 %  35 %  30 %  30 %  0  %  
3. El valor de los contratos de compra que son financiados por préstamos de 
instituciones financieras multilaterales y regionales no se inc luirá para el 
cálculo del valor total de los contratos de compra de conformid ad con los 
párrafos 1 y 2. Los contratos de compra que sean financiados po r tales 
préstamos tampoco deberán estar sujetos a ninguna de las restri cciones esta­
blecidas en este título.  
4. México se asegurará de que el valor total de los contratos d e compra en una 
misma clase del FSC (u otro sistema de clasificación acordado p or las Partes) 
que sean reservados por Pemex o CFE de conformidad con los párr afos 1 y 2 
para cualquier año, no exceda del 15 % del valor total de los c ontratos de 
compra que podrán reservar Pemex o CFE para ese año.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1534  
5. México se asegurará de que, después del 31 de diciembre del cuarto año 
posterior a la entrada en vigor de este título, Pemex y CFE rea licen todos 
los esfuerzos razonables para asegurar que el valor total de lo s contratos de 
compra dentro de una misma clase del FSC (u otro sistema de cla sificación 
acordado por las Partes), que sean reservados por Pemex o CFE d e confor­
midad con los párrafos 1 y 2 para cualquier año, no exceda de 5 0 % del valor 
de todos los contratos de compra de Pemex o CFE dentro de esa c lase del 
FSC (u otro sistema de clasificación acordado por las Partes) p ara ese año.  
Productos farmacéuticos  
6. Este título no aplicará hasta el 1 de enero del octavo año a  partir de la entrada 
en vigor de este título, a las compras de medicamentos efectuad as por la 
Secretaría de Salud, el IMSS, el ISSSTE, la Secretaría de la De fensa Nacional 
y la Secretaría de Marina que no estén actualmente patentados e n México o 
cuyas patentes mexicanas hayan expirado. Nada en este párrafo m enoscabará 
la protección de los derechos de propiedad intelectual.  
S e c c i ó n 2  
Disposiciones permanentes  
1. Este título no aplica a las compras efectuadas:  
a) con miras a la reventa comercial por tiendas gubernamentales ; 
b) de conformidad con los préstamos de instituciones financiera s regionales 
o multilaterales en la medida en que dichas instituciones impon gan dife­
rentes procedimientos (excepto por requisitos de contenido naci onal);  
c) entre una y otra entidad de México, ni  
d) para la compra de agua y el suministro de energía o combusti bles para la 
producción de energía.  
2. Este título no aplica a los servicios públicos (incluyendo l os servicios de 
telecomunicación, transmisión, agua o energía).  
3. Este título no aplica a ningún servicio de transporte, inclu yendo: transporte 
terrestre (CPC 71); transporte marítimo (CPC 72); transporte aé reo (CPC 73); 
transporte de apoyo y auxiliar (CPC 74); telecomunicaciones y p ostales 
(CPC 75); servicios de reparación de otro equipo de transporte sobre una 
cuota o una base contractual (CPC 8868).  
4. Este título no aplica a la compra de servicios de transporte  que formen parte 
de, o sean conexos a un contrato de compra.  
5. Este título no aplica a los servicios financieros, servicios  de investigación y 
desarrollo, y administración y operación de contratos otorgados  a centros de 
investigación y desarrollo que operen con fondos federales, o r elacionados 
con la ejecución de programas de investigación patrocinados por  el Gobier­
no. 
6. No obstante cualquier otra disposición de este título, Méxic o podrá reservar 
contratos de compra de las obligaciones de este título conforme  a lo siguien­
te: 
a) el valor total de los contratos reservados que podrán asigna r las entidades, 
no podrá exceder el equivalente en pesos mexicanos de:  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1535  
i) 1 000 millones de dólares de los Estados Unidos de América e n cada 
año hasta el 31 de diciembre del séptimo año después de la entr ada en 
vigor de este título, que podrá ser utilizado por todas las ent idades 
excepto Pemex y CFE;  
ii) 1 800 millones de dólares de los Estados Unidos de América en cada 
año a partir del 1 de enero del octavo año después de la entrad a en 
vigor de este título, que podrá ser utilizado por todas las ent idades;  
b) ninguna entidad sujeta a las disposiciones del inciso a) pod rá reservarse 
contratos en cualquier año por un valor superior al 20 % del va lor total de 
los contratos que podrán reservarse para ese año;  
c) el valor total de los contratos reservados por Pemex y CFE n o podrá 
exceder el equivalente en pesos mexicanos de 720 millones de dó lares de 
los Estados Unidos de América en cada año, a partir del 1 de en ero del 
octavo año siguiente al de entrada en vigor de este título.  
7. A partir de un año después de la entrada en vigor de este tí tulo, los valores 
en términos del dólar de Estados Unidos a los que se refiere el  párrafo 6 se 
ajustarán anualmente a la inflación acumulada desde la fecha de  entrada en 
vigor de este título, tomando como base el deflactor implícito de precios para 
el producto interno bruto (PIB) de Estados Unidos o cualquier í ndice sucesor 
publicado por el Council of Economic Advisors en el  Economic Indicators . 
El valor del dólar de Estados Unidos ajustado a la inflación ac umulada hasta 
enero de cada año posterior a 2000 será igual a los valores ori ginales del 
dólar de Estados Unidos multiplicados por el cociente de:  
a) el deflactor implícito de precios para el PIB o cualquier ín dice sucesor 
publicado por el Council of Economic Advisors en el  Economic Indica ­
tors, vigente en enero de ese año, entre  
b) el deflactor implícito de precios para el PIB o cualquier ín dice sucesor 
publicado por el Council of Economic Advisors en el  Economic Indica ­
tors, vigente en la fecha de entrada en vigor de este título,  
siempre que los deflactores implícitos señalados en los incisos  a) y b) tengan 
el mismo año base. Los valores ajustados del dólar de Estados U nidos 
resultantes se redondearán hacia el valor más cercano en millon es de dólares 
de los Estados Unidos de América.  
8. La excepción por concepto de seguridad nacional prevista en el artículo 13 
del Acuerdo interino contempla las compras realizadas en apoyo a salva­
guardar materiales o tecnología nucleares.  
9. No obstante otras disposiciones de este título, una entidad podrá imponer un 
requisito de contenido local de no más del:  
a) 40 % para proyectos «llave en mano» o proyectos integrados m ayores, 
intensivos en mano de obra; o  
b) 25 % para proyectos «llave en mano» o proyectos integrados m ayores, 
intensivos en capital.  
Para efectos de este párrafo, un proyecto «llave en mano» o pro yecto inte­
grado mayor significa, en general, un proyecto de construcción,  suministro o 
instalación emprendido por una persona de conformidad con el de recho 
otorgado por una entidad respecto al cual:  
a) el contratista principal tiene la facultad de seleccionar a los contratistas 
generales o subcontratistas;  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1536  
b) ni el Gobierno de México ni sus entidades fondean el proyect o; 
c) la persona asume el riesgo asociado con la no realización, y  
d) la instalación es operada por una entidad o a través de un c ontrato de 
compra de esa misma entidad.  
10. No obstante los umbrales dispuestos en el anexo X, el artíc ulo 26 aplicará a 
cualquier compra de suministros y equipo para campos petroleros  y de gas 
realizada por Pemex a proveedores establecidos localmente en el  sitio donde 
los trabajos se desarrollen.  
11. En caso de que México exceda en un año determinado el valor  total de los 
contratos que pueda reservar para ese año de conformidad con el  párrafo 6 o 
los párrafos 1, 2 y 4 de la sección 1, México consultará con la  Comunidad 
con objeto de llegar a un acuerdo sobre la posibilidad de compe nsar me­
diante oportunidades adicionales de compras durante el siguient e año. Esas 
consultas se realizarán sin prejuicio de los derechos de cualqu ier Parte de 
conformidad con el título VI.  
12. Nada de lo dispuesto en este título se interpretará en el s entido de obligar a 
Pemex a celebrar contratos de riesgo compartido.  
PARTE B  
NOTAS GENERALES Y EXCEPCIONES APLICABLES A LA OFERTA 
DE LA COMUNIDAD ESTABLECIDA EN LOS ANEXOS VI A X  
1. Este título no aplica a los contratos adjudicados conforme a : 
a) un acuerdo internacional con la intención de implementar con juntamente la 
explotación de un proyecto por las Partes signantes;  
b) un acuerdo internacional relacionado con el estacionamiento de tropas;  
c) el procedimiento particular de una organización internaciona l; 
d) programas de ayuda mantenidos por la Comunidad o sus Estados  miem­
bros en beneficio de terceros países.  
2. Este título no aplica a la compra de productos agrícolas en relación con 
programas de apoyo agrícola y programas para la alimentación hu mana.  
3. Este título no aplica a las compras de las entidades conteni das en las secciones 
1 y 3 de la parte B del anexo VI en conexión con actividades en  los campos 
del agua potable, energía, transporte o telecomunicaciones.  
4. Este título no aplica a los contratos adjudicados por las en tidades de la sección 
2 de la parte B del anexo VI:  
a) para la compra de agua y el suministro de energía o combusti bles para la 
producción de energía;  
b) con propósitos distintos que cumplir con sus actividades seg ún se describe 
en este anexo o para la realización de esas actividades en un E stado no 
miembro;  
c) con propósitos de reventa o renta a terceras partes, siempre  que la entidad 
contratante no cuente con derechos exclusivos o especiales para  vender o 
contratar el objeto de tales contratos y otras entidades estén libres de 
venderlos o contratarlos bajo las mismas condiciones que la ent idad con­
tratante.  ▼M1
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5. Este título no aplica a los contratos:  
a) para la adquisición o renta de tierras, edificios existentes , o cualquier 
propiedad inamovible o derechos concernientes;  
b) para la adquisición, desarrollo, producción o coproducción d e material 
programado por transmisoras y contratos de tiempo de transmisió n. 
6. El suministro de servicios, incluyendo servicios de construc ción, en el con­
texto de los procedimientos de compras de conformidad con este título está 
sujeto a las condiciones y limitaciones de acceso a mercado y t rato nacional 
que será requerido por Austria de conformidad con sus obligacio nes derivadas 
del Acuerdo General sobre el Comercio de Servicios de la OMC.  
7. Este título no aplica a los contratos adjudicados por una en tidad de Finlandia 
que por sí es una autoridad contratante, conforme a la definici ón del  Public 
Procurement Act: Laki julkisista hankinnoista  (1505/92), o en Suecia bajo la 
definición del  Lag om offentlig upphandling  (1992:1528), con base en un 
derecho exclusivo del que disfrute conforme a la ley, reglament o o disposición 
administrativa o a contratos de empleo en Finlandia o Suecia, r espectivamen­
te. 
8. Cuando una compra específica pueda afectar objetivos importa ntes de política 
nacional, los Gobiernos finlandés o sueco, respectivamente, pod rán considerar 
necesario desviarse del principio de trato nacional de este tít ulo para una 
compra en particular. Una decisión a este efecto se deberá toma r a nivel de 
Gabinete. Finlandia también se reserva su posición con respecto  a la aplica­
ción de este título a las Islas Åland (Ahvenanmaa).  ▼M1
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ANEXO XII  
PROCEDIMIENTOS DE COMPRAS Y OTRAS DISPOSICIONES  
(Referido en el artículo 29)  
PARTE A  
DISPOSICIONES DEL TLCAN APLICABLES A MÉXICO  
Artículo 1002  Valoración de los contratos  
Artículo 1007  Especificaciones técnicas  
Artículo 1008  Procedimientos de licitación  
Artículo 1009  Calificación de proveedores  
Artículo 1010  Invitación a participar  
Artículo 1011  Procedimientos de licitación selectiva  
Artículo 1012  Plazos para la licitación y la entrega  
Artículo 1013  Bases de licitación  
Artículo 1014  Disciplinas de negociación  
Artículo 1015  Presentación, recepción y apertura de ofertas y adjudicación 
de contratos  
Artículo 1016  Licitación restringida  
PARTE B  
DISPOSICIONES DEL ACP APLICABLES A LA COMUNIDAD  
Artículo II  Valoración de los contratos  
Artículo VI  Especificaciones técnicas  
Artículo VII  Procedimientos de licitación  
Artículo VIII  Calificación de proveedores  
Artículo IX  Invitación a participar en relación con el contrato previsto  
Artículo X  Procedimientos de selección  
Artículo XI  Plazos de licitación y entrega  
Artículo XII  Pliego de condiciones  
Artículo XIII  Presentación, recepción y apertura de las ofertas, y adjudi­
cación de los contratos  
Artículo XIV  Negociación  
Artículo XV  Licitación restringida  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1539  
ANEXO XIII  
PUBLICACIONES  
(Referido en el artículo 31)  
Este anexo lista las publicaciones utilizadas por las Partes pa ra la publicación de 
leyes, reglamentos, decisiones judiciales, reglas administrativ as de aplicación 
general, incluyendo invitaciones a participar y calificación de  proveedores y 
cualquier otro procedimiento relativo a las compras gubernament ales cubiertas 
por esta Decisión.  
PARTE A  
MÉXICO  
Diario Oficial de la Federación  
Semanario Judicial de la Federación  (sólo para jurisprudencia)  
PARTE B  
COMUNIDAD EUROPEA  
Comunidad Europea  
Diario Oficial de las Comunidades Europeas  
Austria  
Österreichisches Bundesgesetzblatt, Amtsblatt zur Wiener Zeitung  
Sammlung von Entscheidungen des Verfassungsgerichtshofes  
Sammlung der Entscheidungen des Verwaltungsgerichtshofes — administrativre ­
chtlicher und finanzrechtlicher Teil  
Amtliche Sammlung der Entscheidungen des OGH in Zivilsachen  
Bélgica  
Leyes, reglamentos reales, reglamentos ministeriales, circulare s ministeriales:  Le 
Moniteur belge  
Jurisprudencia:  Pasicrisie  
Dinamarca  
Leyes y reglamentos:  Lovtidende  
Decisiones judiciales:  Ugeskrift for Retsvaesen  
Normas y procedimientos administrativos:  Ministerialtidende  
Decisiones de la Comisión de apelación para los contratos públi cos: Konkurren­
cerådets  Dokumentation  
Alemania  
Legislación y reglamentos:  Bundesanzeiger , Herausgeber: der Bundesminister der 
Justiz  
Decisiones judiciales: Entscheidungssammlungen des Bundesverfas sungsgerichts, 
Bundesgerichtshofs, Bundesverwaltungsgerichts, Bundesfinanzhofs  sowie der 
Oberlandesgerichte  ▼M1
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España  
Legislación:  Boletín Oficial del Estado  
Reglamentos judiciales: publicación no oficial  
Francia  
Legislación:  Journal officiel de la République française  
Jurisprudencia:  Recueil des arrêts du Conseil d'État  
Revue des marchés publics  
Grecia  
Boletín oficial de Grecia,  Επίσημη  Εφημερίδα  των Ευρωπαϊκών  Κοινοτήτων  
Irlanda  
Legislación y reglamentos:  Iris Oifigiúil  (Boletín oficial del Gobierno irlandés)  
Italia  
Legislación:  Gazzetta ufficiale  
Jurisprudencia: no hay publicación oficial  
Luxemburgo  
Legislación:  Mémorial  
Jurisprudencia:  Pasicrisie  
Países Bajos  
Legislación:  Nederlandse Staatscourant  y/o Staatsblad  
Jurisprudencia: no hay publicación oficial  
Portugal  
Legislación:  Diário da República Portuguesa 1  a Série A e 2  a série  
Publicaciones judiciales:  Boletim do Ministério da Justiça  
Colectânea de Acordos do Supremo Tribunal Administrativo;  
Colectânea de Jurisprudência das Relações  
Finlandia  
Suomen Säädöskokoelma — Finlands Författningssamling  (recopilación de las 
leyes finlandesas)  
Suecia  
Svensk författningssamling  (recopilación de las leyes suecas)  
Reino Unido  
Legislación: HM Stationery Office  
Jurisprudencia: Law Reports  
«Órganos oficiales»: HM Stationery Office  
▼M2 
República Checa  
Centrální adresa (Central Address)  ▼M1
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Estonia  
State Public Procurement Register  
Chipre  
Official Gazette of the Republic  
Letonia  
Official Gazette of the Republic of Latvia  
Lituania  
Official Gazette of the Republic of Lithuania  
Hungría  
Közbeszerzési Értesítő (Public Procurement Bulletin)  
Malta  
Official Gazette of the Republic  
Polonia  
Biuletyn Zamówień Publicznych (Public Procurement Bulletin)  
Eslovenia  
Official Journal of the Republic of Slovenia  
Eslovaquia  
Vestník Verejného Obstarávania (Public procurement journal)  
▼M4 
República de Bulgaria  
Anuncios:  
— Diario Oficial de la Unión Europea  
— Diario Oficial de Bulgaria (http://dv.parliament.bg)  
— Registro de contratación pública (http://www.aop.bg)  
Leyes y reglamentos:  
— Diario Oficial de Bulgaria  
Decisiones judiciales:  
— Tribunal Administrativo Supremo (http://www.sac.government.bg ) 
Resoluciones administrativas de aplicación general y cualquier procedimiento:  
— Agencia de Contratación Pública (http://www.aop.bg)  
— Comisión para la Protección de la Competencia (http://www.cpc .bg) 
Rumanía  
— Diario Oficial de la Unión Europea  ▼M2
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— Diario Oficial de Rumanía  
— Sistema electrónico para la contratación pública (http://www. e-licitatie.ro)  
▼M5 
Croacia  
Anuncios:  
— Diario Oficial de la Unión Europea  
— Narodne Novine  
— Electronic Public Procurement Classifieds of the Republic of Croatia (https:// 
eojn.nn.hr/Oglasnik/clanak/electronic-public-procurement-of-the -republic-of- 
croatia/0/81/)  ▼M4
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ANEXO XIV  
FORMATO PARA LA INFORMACIÓN QUE SERÁ INTERCAMBIADA 
DE CONFORMIDAD CON EL ARTÍCULO 38 (2)  
(Referido en el artículo 38)  
1. La Comunidad completará una lista indicativa de 150 autorida des o empresas 
públicas cubiertas por la sección 2 de la parte B del anexo VI y suministrará 
la información estadística de esas entidades de acuerdo con el formato con­
tenido en este anexo. Las entidades incluidas en esa lista será n representativas 
de la cobertura ofrecida en ese anexo en términos de ubicación geográfica y 
distribución sectorial.  
2. Una vez que se haya recibido esta información, México deberá  suministrar 
información de las entidades listadas en la sección 2 de la par te A del anexo 
VI en el formato establecido en este anexo.
  ▼M1
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▼M1
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▼M1
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▼M1
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▼M1
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ANEXO XV  
(Referido en el artículo 39)  
CAPÍTULO I  
DISPOSICIONES GENERALES  
Artículo 1  
Objetivos  
1. Las Partes se comprometen a aplicar sus respectivas leyes en  materia de 
competencia de modo que se evite que los beneficios de la Decis ión sean dis­
minuidos o anulados por actividades anticompetitivas.  
2. Los objetivos de este mecanismo son:  
a) promover la cooperación y coordinación entre las Partes en r elación con la 
aplicación de sus leyes de competencia en sus respectivos terri torios y pro­
veerse asistencia mutua en cualquier campo de la competencia qu e consideren 
necesario;  
b) eliminar actividades anticompetitivas por medio de la aplica ción de la legis­
lación apropiada, con el fin de evitar efectos negativos sobre el comercio y el 
desarrollo económico, así como los posibles efectos adversos qu e esas res­
tricciones puedan tener para los intereses de la otra Parte, y  
c) promover la cooperación a fin de aclarar cualquier diferenci a en la aplicación 
de sus respectivas leyes de competencia.  
3. Con el fin de prevenir distorsiones o restricciones a la com petencia que 
puedan afectar el comercio entre México y la Comunidad, las Par tes prestarán 
particular atención a los siguientes aspectos al aplicar este m ecanismo:  
a) para la Comunidad: los acuerdos entre empresas, las decision es para formar 
una asociación entre empresas y las prácticas concertadas entre  empresas, el 
abuso de una posición dominante y las concentraciones; y  
b) para México: las prácticas monopólicas absolutas o relativas  y las concen­
traciones.  
Artículo 2  
Definiciones  
A efectos de este anexo:  
a) «leyes de competencia» incluye:  
i) respecto de la Comunidad, los artículos 81, 82, 85 y 86 del Tratado 
constitutivo de la Comunidad Europea, el Reglamento (CEE) n  o 4064/89 
del Consejo sobre el control de las operaciones de concentració n entre 
empresas, los artículos 65 y 66 del Tratado constitutivo de la Comunidad 
Europea del Carbón y del Acero (CECA) y los reglamentos para su  
aplicación, incluida la Decisión de Alta Autoridad n  o 24/54,  
ii) respecto de México, la Ley Federal de Competencia Económica  del 24 de 
diciembre de 1992, el Reglamento Interior de la Comisión Federa l de 
Competencia del 28 de agosto de 1998 y el Reglamento de la Ley Federal 
de Competencia Económica del 4 de marzo de 1998 y  ▼M1
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iii) cualquier reforma que las leyes antes mencionadas puedan s ufrir, y  
iv) puede también incluir legislación adicional, en la medida q ue pueda tener 
efectos en la competencia en los términos de este mecanismo;  
b) «autoridad de competencia» significa:  
i) para la Comunidad Europea, la Comisión de las Comunidades Eu ropeas, y  
ii) para México, la Comisión Federal de Competencia;  
c) «actividades de aplicación de la ley» significa cualquier ac ción a aplicar las 
leyes de competencia mediante investigaciones o procedimientos efectuados 
por las autoridades de competencia de una Parte, que pueda resu ltar en 
sanciones o medidas correctivas, y  
d) «actividades anticompetitivas» y «conductas o prácticas que restringen la 
competencia» significa cualquier conducta, operación o acto, se gún lo definan 
las leyes de competencia de una Parte, sujetos a sanciones y me didas correc­
tivas.  
CAPÍTULO II  
COOPERACIÓN Y COORDINACIÓN  
Artículo 3  
Notificación  
1. Cada autoridad de competencia notificará a la autoridad de c ompetencia de 
la otra Parte una actividad de aplicación de la ley si:  
a) es pertinente para las actividades de aplicación de la ley d e la otra Parte;  
b) puede afectar intereses importantes de la otra Parte;  
c) se refiere a restricciones a la competencia que puedan afect ar el territorio de la 
otra Parte, y  
d) puede llevar a adoptar decisiones que condicionen o prohíban  acciones en el 
territorio de la otra Parte.  
2. En la medida de lo posible, siempre que no sea contrario a l as leyes de 
competencia de las Partes y no afecte adversamente a una invest igación que se 
esté llevando a cabo, la notificación se realizará durante la f ase inicial del 
procedimiento, a fin de permitir que la autoridad de competenci a notificada 
manifieste su opinión. Las opiniones recibidas podrán ser tomad as en conside­
ración por la autoridad de competencia de la otra Parte en su t oma de decisiones.  
3. La notificación prevista en el párrafo 1 será lo suficientem ente detallada 
para permitir una evaluación a la luz de los intereses de la ot ra Parte. Las 
notificaciones incluirán, entre otra, la información siguiente:  
a) una descripción de los efectos restrictivos de la transacció n en la competencia 
y el fundamento legal aplicable;  
b) el mercado relevante del producto o servicio y su ámbito geo gráfico, las 
características del sector económico implicado y los datos de l os agentes 
económicos involucrados en la transacción, y  ▼M1
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c) los plazos estimados de resolución, en los casos en que el p rocedimiento haya 
sido iniciado y, en la medida de lo posible, una indicación sob re el posible 
resultado así como las medidas que puedan ser adoptadas o conte mpladas.  
4. Considerando lo dispuesto en el párrafo 1, cada autoridad de  competencia 
notificará a la autoridad de competencia de la otra Parte, tan pronto como sea 
posible, la existencia de medidas distintas a las actividades d e aplicación de sus 
leyes, que puedan afectar los intereses importantes de la otra Parte. En particular, 
lo harán en los casos siguientes:  
a) procedimientos administrativos o judiciales, y  
b) medidas adoptadas por otras dependencias del gobierno, inclu idas órganos 
reguladores existentes o futuros, que puedan tener un impacto e n la compe­
tencia en sectores sujetos a una regulación específica.  
Artículo 4  
Intercambio de información  
1. Con miras a facilitar la aplicación efectiva de sus leyes de  competencia y 
promover un mejor entendimiento de sus respectivos marcos juríd icos, las auto­
ridades de competencia intercambiarán la información siguiente:  
a) en la medida que sea factible, textos de doctrina jurídica, jurisprudencia o 
estudios públicos de mercado o, a falta de tales documentos, da tos o resúme­
nes no confidenciales;  
b) información relacionada con la aplicación de la legislación de competencia, 
siempre que no afecte adversamente a la persona que suministre tal informa­
ción y con el único propósito de ayudar a resolver el procedimi ento, y  
c) información sobre cualquier actividad anticompetitiva de que  se tenga cono­
cimiento, así como sobre cualesquier reformas a sus respectivos  sistemas 
jurídicos con el propósito de mejorar la aplicación de sus leye s de competen­
cia. 
2. Si las circunstancias lo requieren, las autoridades de compe tencia se ayu­
darán para recopilar otro tipo de información en sus respectivo s territorios.  
3. Los representantes de las autoridades de competencia efectua rán reuniones 
con el fin de promover el conocimiento de sus respectivas leyes  y políticas de 
competencia, y para evaluar los resultados del mecanismo de coo peración. Po­
drán reunirse informalmente, así como en reuniones instituciona les en el contexto 
multilateral, cuando las circunstancias lo permitan.  
Artículo 5  
Coordinación de las actividades de aplicación de la ley  
1. Una autoridad de competencia podrá notificar su disposición para coordinar 
actividades de aplicación de la ley relativas a un caso específ ico. Esta coordina­
ción no impedirá que las Partes tomen decisiones autónomas.  
2. Al determinar el alcance de la coordinación, las Partes cons iderarán:  
a) los resultados efectivos que la coordinación produciría;  
b) la información adicional a ser obtenida;  
c) la reducción en los costos para las autoridades de competenc ia y los agentes 
involucrados, y  ▼M1
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d) los términos aplicables de acuerdo con sus respectivas legis laciones.  
Artículo 6  
Consultas cuando intereses importantes de una de las Partes se vean 
afectados adversamente en el territorio de la otra Parte  
1. Cuando una autoridad de competencia considere que una invest igación o un 
procedimiento que la otra autoridad de competencia de la otra P arte lleve a cabo 
pueda afectar sus intereses importantes enviará su opinión sobr e el asunto a la 
otra autoridad de competencia o le solicitará consultas. Sin pe rjuicio de continuar 
con cualquier acción conforme a su ley de competencia y a su to tal autonomía en 
cuanto a la resolución final, la autoridad de competencia recep tora de la solicitud 
mencionada debería considerar de manera plena y favorable las o piniones de la 
autoridad de competencia solicitante y, en particular, cualquie r sugerencia sobre 
un medio alternativo para cumplir con sus necesidades o lograr los objetivos de 
la investigación o procedimientos en materia de competencia.  
2. Cuando una autoridad de competencia de una Parte considere q ue una o 
más empresas situadas en la otra Parte están o han estado incur riendo en prác­
ticas anticompetitivas, cualquiera que sea su origen, que pueda n afectar de ma­
nera sustancial y adversa a los intereses de la primera, podrá solicitar consultas a 
la otra autoridad de competencia, reconociendo que la celebraci ón de esas con­
sultas es sin perjuicio de cualquier acción que pueda tomar con forme a su ley de 
competencia y de la total libertad de la autoridad de competenc ia respectiva para 
tomar la decisión final. La autoridad de competencia receptora debería considerar 
plena y favorablemente las opiniones y el sustento fáctico pres entados por la 
autoridad de competencia solicitante y, en particular, la natur aleza de las prácti­
cas anticompetitivas en cuestión, las empresas involucradas y l os supuestos efec­
tos perjudiciales sobre los intereses de la autoridad investiga dora solicitante.  
Artículo 7  
Prevención de conflictos  
1. Cuando sea posible y de conformidad con su legislación, cada  Parte tomará 
en consideración los intereses importantes de la otra Parte en el curso de activi­
dades de aplicación de la ley.  
2. Cuando resulten efectos adversos para una Parte, aun cuando se hayan 
respetado las consideraciones referidas en el párrafo anterior,  las autoridades 
de competencia buscarán una solución mutuamente aceptable. Para  estos efectos 
podrá considerarse:  
a) la importancia de la medida y los efectos que tenga sobre lo s intereses de una 
Parte, comparándolos con los beneficios que la otra Parte pueda  obtener;  
b) la presencia o ausencia de la intención de afectar a los con sumidores, provee­
dores o competidores en las acciones de los agentes económicos implicados;  
c) el grado de incompatibilidad entre la legislación de una Par te y las medidas 
que la otra Parte vaya a adoptar;  
d) si los agentes económicos implicados serán sometidos a reque rimientos in­
compatibles por ambas Partes;  
e) el inicio del procedimiento o la imposición de sanciones o m edidas correcti­
vas; 
f) la ubicación de los activos de los agentes económicos implic ados, y  ▼M1
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g) la importancia de la sanción a ser impuesta en el territorio  de la otra Parte.  
Artículo 8  
Confidencialidad  
El intercambio de información estará sujeto a las normas de con fidencialidad 
aplicables en cada Parte. No podrá ser suministrada sin el expr eso consentimiento 
de quien la suministra, la información confidencial cuya divulg ación esté expre­
samente prohibida o que, de divulgarse, pudiere afectar adversa mente a las 
Partes. Cada autoridad de competencia mantendrá la confidencial idad de cual­
quier información que la otra autoridad de competencia le sumin istre en confi­
dencia conforme a este mecanismo, y se opondrá a cualquier soli citud para 
revelar esa información, de una tercera parte no autorizada por  la autoridad de 
competencia que la suministró.  
Artículo 9  
Cooperación técnica  
1. Las Partes se prestarán asistencia técnica mutua, a fin de a provechar sus 
experiencias y reforzar la implementación de sus políticas y le yes de competen­
cia. 
2. La cooperación incluirá las siguientes actividades:  
a) capacitación para funcionarios de las autoridades de compete ncia de ambas 
Partes, a fin de permitirles ampliar su experiencia práctica;  
b) seminarios, en particular para funcionarios del servicio civ il. 
3. Con el fin de promover su desarrollo, las Partes podrán real izar estudios 
conjuntos sobre competencia o políticas y leyes de competencia.  
4. Las Partes reconocen que los avances en los sistemas de comu nicación y de 
computación son pertinentes a las actividades que desean desarr ollar y que de­
berían ser utilizados para fomentar la comunicación y facilitar  el acceso a la 
información sobre políticas de competencia, tanto como sea posi ble. A tal fin, 
buscarán:  
a) ampliar sus páginas en Internet, para suministrar informació n sobre los desa­
rrollos de sus actividades;  
b) promover la difusión de temas relacionados con estudios sobr e competencia a 
través de publicaciones como el  Boletín Latinoamericano de Competencia , la 
Competition Policy Newsletter  de la Dirección General de Competencia de la 
Comunidad Europea, los informes anuales y la  Gaceta de Competencia Eco ­
nómica  publicados por la Comisión Federal de Competencia de México, y  
c) desarrollar un archivo electrónico sobre precedentes, relaci onados con los 
casos investigados, que permita la identificación de casos part iculares, la 
naturaleza de la práctica o conducta analizada, su marco jurídi co y los resul­
tados y fechas de resolución.  
Artículo 10  
Enmiendas  
El Comité conjunto podrá modificar este anexo.  ▼M1
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ANEXO XVI  
REGLAS MODELO DE PROCEDIMIENTO  
(Referido en el artículo 47)  
Definiciones  
1. Para los efectos de estas Reglas:  
«asesor» significa una persona contratada por una Parte para pr estarle ase­
soría o asistencia en relación con un procedimiento ante un pan el arbitral;  
«Parte reclamante» significa cualquier Parte que solicite el es tablecimiento 
de un panel arbitral conforme al capítulo III del título VI de la Decisión;  
«panel arbitral» significa un panel arbitral establecido confor me al capítulo 
III del título VI de la Decisión, y  
«representante de una Parte» significa un funcionario de una Pa rte o un 
empleado de cualquier otra entidad gubernamental de esa Parte.  
2. Las Partes podrán designar una entidad especializada para ad ministrar los 
procedimientos de solución de controversias.  
3. A menos que las Partes acuerden otra cosa, las Partes se reu nirán con el 
panel arbitral dentro de los quince días siguientes a su establ ecimiento con 
objeto de determinar cuestiones tales como:  
a) los honorarios y gastos que se pagarán a los árbitros, que n ormalmente 
se conformarán a los estándares de la OMC;  
b) la administración de los procedimientos, en caso de que las Partes no 
hayan designado una entidad especializada de conformidad con la  regla 
2, y 
c) otras cuestiones que las Partes consideren apropiadas.  
Requisitos para ser árbitro  
4. Los árbitros deberán ser elegidos de manera que queden asegu radas su 
independencia e imparcialidad, que tengan una formación suficie ntemente 
variada y amplia experiencia en campos diversos. Los árbitros a ctuarán a 
título personal y no en calidad de representantes de un gobiern o ni de 
cualquier organización, y deberán cumplir con el código de cond ucta esta­
blecido en el apéndice I.  
Acta de misión  
5. A menos que las Partes acuerden otra cosa dentro de los vein te días 
siguientes a la fecha de entrega de la solicitud para el establ ecimiento del 
panel arbitral, el acta de misión del panel arbitral será:  
«Examinar, a la luz de las disposiciones pertinentes de los ins trumentos 
jurídicos abarcados, el asunto sometido al Comité conjunto (en los términos 
de la solicitud para la reunión del Comité conjunto), y decidir  acerca de la 
conformidad de las medidas en cuestión con los instrumentos jur ídicos 
abarcados.».  
6. Las Partes entregarán, sin demora, el acta de misión conveni da al panel 
arbitral.  ▼M1
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Escritos y otros documentos  
7. Si las Partes han designado una entidad de conformidad con l a regla 2, una 
Parte o el panel arbitral, respectivamente, deberán entregar cu alquier soli­
citud, aviso, escrito u otro documento a esa entidad. Una entid ad designada 
de conformidad con la regla 2 que reciba un escrito deberá entr egarlo a los 
destinatarios por el medio más expedito posible.  
8. Si las Partes no han designado una entidad de conformidad co n la regla 2, 
una Parte o el panel arbitral, respectivamente, deberán entrega r cualquier 
solicitud, aviso, escrito u otro documento de conformidad con l o acordado 
en la regla 3.  
9. Una parte deberá, en la medida de lo posible, entregar una c opia del 
documento en formato electrónico.  
10. A menos que las Partes hayan acordado otra cosa de conformi dad con la 
regla 3, una Parte deberá entregar una copia de sus escritos a la otra Parte y 
a cada uno de los árbitros.  
11. A más tardar veinticinco días después de la fecha del estab lecimiento del 
panel arbitral, la Parte reclamante entregará su escrito inicia l. A más tardar 
veinte días después de la fecha de entrega del escrito inicial,  la Parte 
demandada entregará su escrito.  
12. A menos que las Partes hayan acordado otra cosa de conformi dad con la 
regla 3, en el caso de una solicitud, aviso u otro documento re lacionado con 
los procedimientos ante el panel arbitral que no estén previsto s por las 
reglas 10 u 11, la Parte involucrada entregará a la otra Parte y a cada 
uno de los árbitros una copia del documento por telefacsímil o cualquier 
otro medio de transmisión electrónica.  
13. Los errores menores de forma que contenga una solicitud, av iso, escrito o 
cualquier otro documento relacionado con el procedimiento ante un panel 
arbitral, podrán ser corregidos mediante entrega de un nuevo do cumento 
que identifique con claridad las modificaciones realizadas.  
14. Cuando el último día para entregar un documento sea inhábil , o si en ese 
día se encuentran cerradas las oficinas por disposición guberna mental o por 
causa de fuerza mayor, el documento podrá ser entregado al día hábil 
siguiente.  
Funcionamiento del panel arbitral  
15. Todas las reuniones de los paneles arbitrales serán presidi das por su presi­
dente. Un panel arbitral podrá delegar en el presidente la facu ltad para 
tomar decisiones administrativas y procesales.  
16. Salvo disposición especial en estas reglas, el panel arbitr al desempeñará sus 
funciones por cualquier medio de comunicación, incluyendo el te léfono, la 
transmisión por telefacsímil o los enlaces por computadora.  
17. Únicamente los árbitros podrán participar en las deliberaci ones del panel 
arbitral, pero éste podrá permitir la presencia, durante sus de liberaciones, de 
asistentes, intérpretes o traductores.  
18. Cuando surja una cuestión procedimental que no esté previst a en estas 
Reglas, el panel arbitral podrá adoptar las reglas procesales q ue estime 
apropiadas, siempre que no sean incompatibles con la Decisión.  
19. Cuando el panel arbitral considere necesario modificar cual quier plazo pro­
cesal o realizar cualquier otro ajuste procesal o administrativ o que sea 
necesario en el procedimiento, informará a las Partes por escri to de la razón 
de la modificación o ajuste, y facilitará una estimación del pl azo o ajuste 
necesario.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1555  
Audiencias  
20. Si las Partes han designado una entidad de conformidad con la regla 2, el 
presidente fijará la fecha y hora de la audiencia en consulta c on las Partes, 
los demás árbitros del panel arbitral y esa entidad. Esa entida d notificará 
por escrito la fecha, hora y lugar de la audiencia a las Partes . 
21. Si las Partes no han designado una entidad de conformidad c on la regla 2, 
el presidente fijará la fecha y hora de la audiencia en consult a con las Partes 
y los demás árbitros del panel arbitral, de conformidad con lo acordado en 
la regla 3. Las Partes deberán ser notificadas por escrito de l a fecha, hora y 
lugar de la audiencia de conformidad con lo acordado en la regl a 3. 
22. A no ser que las Partes acuerden otra cosa, la audiencia se  celebrará en 
Bruselas, cuando la Parte reclamante sea México, o en la Ciudad  de Mé­
xico, cuando la Comunidad sea la Parte reclamante.  
23. Previo consentimiento de las Partes, el panel arbitral podr á celebrar audien­
cias adicionales.  
24. Todos los árbitros deberán estar presentes en las audiencia s. 
25. Las siguientes personas podrán estar presentes en la audien cia: 
a) los representantes de las Partes;  
b) los asesores de las Partes, siempre que éstos no se dirijan al panel 
arbitral y que ni ellos ni sus patrones, socios, asociados o ár bitros de 
su familia tengan algún interés financiero o personal en el pro cedimien­
to; 
c) el personal administrativo, intérpretes, traductores y esten ógrafos, y  
d) los asistentes de los árbitros.  
26. A más tardar cinco días antes de la fecha de la audiencia, cada Parte 
involucrada entregará una lista de las personas que, en su repr esentación, 
alegarán oralmente en la audiencia, así como de los demás repre sentantes o 
asesores que estarán presentes en la audiencia.  
27. El panel arbitral conducirá la audiencia de la siguiente ma nera, asegurán­
dose que la Parte reclamante y la Parte demandada gocen del mis mo 
tiempo:  
Alegatos orales  
a) alegato de la Parte reclamante  
b) alegato de la Parte demandada  
Réplica y dúplica  
a) réplica de la Parte reclamante  
b) dúplica de la Parte demandada.  
28. En cualquier momento de la audiencia, el panel arbitral pod rá formular 
preguntas a las Partes.  
29. Si las Partes han designado una entidad de conformidad con la regla 2, esta 
entidad dispondrá una transcripción de la audiencia y, tan pron to como sea 
posible, entregará a las Partes y al panel arbitral una copia d e la trans­
cripción de la audiencia.  ▼M1
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30. Si las Partes no han designado una entidad de conformidad c on la regla 2, 
se dispondrá la transcripción de cada audiencia de conformidad con lo 
establecido en la regla 3 y, tan pronto como sea posible, se en tregará a 
las Partes y al panel arbitral.  
31. En cualquier momento durante el procedimiento, el panel arb itral podrá 
formular preguntas escritas a una o ambas Partes. El panel arbi tral entregará 
las preguntas escritas a la Parte o Partes a las que estén diri gidas.  
32. La Parte a la que el panel arbitral formule preguntas escri tas entregará una 
copia de su respuesta escrita. Durante los cinco días siguiente s a la fecha de 
su entrega, cada Parte tendrá la oportunidad de formular observ aciones 
escritas al documento de respuesta.  
33. Dentro de los diez días siguientes a la fecha de la audienc ia, las Partes 
podrán entregar un escrito complementario sobre cualquier asunt o que haya 
surgido durante la audiencia.  
Reglas de interpretación y carga de la prueba  
34. Los paneles arbitrales interpretarán las disposiciones de l os instrumentos 
jurídicos abarcados de conformidad con las reglas de Derecho in ternacional 
público.  
35. La Parte que afirme que una medida de otra Parte es incompa tible con las 
disposiciones de la Decisión tendrá la carga de probar esa inco mpatibilidad.  
36. La Parte que afirme que una medida está sujeta a una excepc ión conforme a 
la Decisión tendrá la carga de probar que la excepción es aplic able.  
Confidencialidad  
37. Las Partes mantendrán la confidencialidad de las audiencias  ante un panel 
arbitral, las deliberaciones y el informe preliminar, así como de todos los 
escritos y las comunicaciones con el panel.  
Contactos  ex parte  
38. El panel arbitral se abstendrá de reunirse con una Parte y de establecer 
contacto con ella en ausencia de la otra Parte.  
39. Ningún árbitro discutirá con una o ambas Partes asunto algu no relacionado 
con el procedimiento en ausencia de los otros árbitros.  
Función de los expertos  
40. A instancia de una Parte, o por su propia iniciativa, el pa nel arbitral podrá 
recabar la información y asesoría técnica de cualquier persona u órgano que 
estime pertinente, siempre que las Partes así lo acuerden, y co nforme a los 
términos y condiciones que las Partes convengan.  
41. Cuando, de conformidad con la regla 40, se solicite un info rme escrito a un 
experto, todo plazo procesal será suspendido a partir de la fec ha de entrega 
de la solicitud y hasta la fecha en que el informe sea entregad o al panel 
arbitral.  
Informe del panel arbitral  
42. A menos que las Partes acuerden otra cosa, el panel arbitra l fundará su 
informe en los argumentos y comunicaciones presentados por las Partes y 
en cualquier información que haya recibido de conformidad con l a regla 40.  ▼M1
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43. Tras examinar las observaciones escritas presentadas por la s Partes al in­
forme preliminar, el panel arbitral podrá, por su propia inicia tiva o a ins­
tancia de una Parte:  
a) solicitar las observaciones de cualquier Parte;  
b) reconsiderar su informe, y  
c) llevar a cabo cualquier examen ulterior que considere pertin ente.  
44. Los árbitros podrán formular votos particulares sobre cuest iones en que no 
exista acuerdo unánime. Ningún panel arbitral podrá indicar en su informe 
preliminar o en su informe final la identidad de los árbitros q ue hayan 
votado con la mayoría o la minoría.  
Casos de urgencia  
45. En casos de urgencia, el panel arbitral ajustará debidament e los plazos para 
la entrega del informe preliminar y de los comentarios de las P artes a ese 
informe.  
Traducción e interpretación  
46. Si las Partes han designado una entidad de conformidad con la regla 2, una 
Parte deberá, dentro de un plazo razonable anterior a la entreg a de su 
escrito inicial en un procedimiento ante un panel arbitral, ind icar por escrito 
a esa entidad el idioma en que serán presentados sus escritos y  hechos sus 
argumentos orales.  
47. Si las Partes no han designado una entidad de conformidad c on la regla 2, 
una Parte deberá indicar por escrito el idioma en que serán pre sentados sus 
escritos y hechos sus argumentos orales a más tardar en la reun ión a que se 
refiere la regla 3.  
48. Cada Parte realizará los arreglos necesarios para la traduc ción de sus es­
critos al idioma elegido por la otra Parte de conformidad con l as reglas 46 o 
47 y asumirá los costos de la misma. A petición de una Parte qu e haya 
presentado un escrito, el panel arbitral podrá suspender el pro cedimiento 
por el tiempo necesario para permitir a esa Parte completar la traducción.  
49. Las Partes dispondrán la interpretación de los argumentos o rales al lenguaje 
escogido por ambas Partes.  
50. Los informes del panel arbitral serán emitidos en el idioma  seleccionado 
por las Partes de conformidad con las reglas 46 o 47.  
51. Los costos incurridos en la preparación de la traducción de  los informes del 
panel arbitral serán asumidos en partes iguales por ambas Parte s. 
52. Cualquier Parte podrá formular observaciones sobre la tradu cción de un 
documento que haya sido elaborado conforme a estas Reglas.  
Computo de los plazos  
53. Cuando, conforme a esta Decisión o a estas Reglas, se requi era realizar 
algo, o el panel arbitral requiera que algo se realice, dentro de un plazo 
determinado posterior, anterior o partir de una fecha o acontec imiento 
específicos, no se incluirá en el cálculo del plazo esa fecha e specífica ni 
aquella en que ocurra ese acontecimiento.  ▼M1
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54. Cuando, como consecuencia de lo dispuesto por la regla 14, una Parte 
reciba un documento en una fecha distinta de aquélla en que el mismo 
documento sea recibido por la otra Parte, cualquier plazo que d eba empezar 
a correr con la recepción de ese documento se calculará a parti r de la fecha 
de recibo del último de tales documentos.  
Otros procedimientos  
55. Estas Reglas se aplicarán a los procedimientos establecidos  en los párrafos 
4, 5, 8, y 10 del artículo 46 del título VI con las siguientes salvedades:  
a) la Parte que efectúe una solicitud de conformidad con el pár rafo 4 del 
artículo 46 entregará su escrito inicial dentro de los tres día s siguientes a 
aquél en que presentó su solicitud, y la otra Parte entregará s u respuesta 
dentro de los cuatro días siguientes a la presentación del escr ito inicial;  
b) la Parte que efectúe una solicitud de conformidad con el pár rafo 5 del 
artículo 46 entregará su escrito inicial dentro de los diez día s siguientes 
a aquél en que presentó su solicitud, y la otra Parte entregará  su res­
puesta dentro de los veinte días siguientes a la presentación d el escrito 
inicial;  
c) la Parte que efectúe una solicitud de conformidad con el pár rafo 8 del 
artículo 46 entregará su escrito inicial dentro de los diez día s siguientes 
a aquél en que presentó su solicitud, y la otra Parte entregará  su res­
puesta dentro de los quince días siguientes a la presentación d el escrito 
inicial, y  
d) la Parte que efectúe una solicitud de conformidad con el pár rafo 10 del 
artículo 46 entregará su escrito inicial dentro de los cinco dí as siguientes 
a aquél en que presentó su solicitud, y la otra Parte entregará  su res­
puesta dentro de los diez días siguientes a la presentación del  escrito 
inicial.  
56. Cuando proceda, el panel arbitral fijará el plazo para la e ntrega de cualquier 
escrito adicional, incluyendo réplicas escritas, de manera tal que cada Parte 
tenga la oportunidad de presentar igual número de escritos suje tándose a los 
plazos establecidos para los procedimientos de paneles arbitral es estableci­
dos en la Decisión y estas Reglas.  
57. El panel arbitral podrá decidir no convocar una audiencia, a menos que las 
Partes se opongan.  ▼M1
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Apéndice I  
CÓDIGO DE CONDUCTA  
Definiciones  
A. Para los efectos de este Código de conducta:  
«árbitro» significa un árbitro de un panel arbitral constituido  de conformidad 
con el párrafo 1 del artículo 43 del título VI;  
«asistente» significa una persona que conduce una investigación  o propor­
ciona apoyo a un árbitro, conforme a las condiciones de su desi gnación;  
«candidato» significa un individuo que esté siendo considerado para ser 
designado como árbitro de un panel arbitral de conformidad con el párrafo 
1 del artículo 44 del título VI;  
«Parte» significa una Parte del Acuerdo;  
«personal», respecto de un árbitro, significa las personas, dis tintas de los 
asistentes, que estén bajo su dirección y control, y  
«procedimiento», salvo disposición en contrario, significa un p rocedimiento 
ante un panel arbitral desarrollado de conformidad con este tít ulo. 
B. Cualquier referencia en este código de conducta a un párrafo  o título, se 
entiende al párrafo, anexo o título correspondiente en materia de solución 
de controversias de esta Decisión.  
I. Responsabilidades respecto del sistema de solución de controversias  
Todo candidato, árbitro y ex-árbitro evitará ser deshonesto y p arecer ser desho­
nesto, y guardará un alto nivel de conducta, de tal manera que sean preservadas 
la integridad e imparcialidad del sistema de solución de contro versias.  
II. Obligaciones de declaración  
Nota introductoria:  
El principio fundamental de este Código de conducta consiste en que todo 
candidato o árbitro debe revelar la existencia de cualquier interés, relación o 
asunto que pudiere afectar su independencia o imparcialidad o que pudiere 
razonablemente crear una apariencia de deshonestidad o de parcialidad. Existe 
apariencia de deshonestidad o de parcialidad cuando una persona razonable, 
con conocimiento de todas la circunstancias pertinentes que una investigación 
razonable podría arrojar, concluiría que se encuentra menoscabada la capaci ­
dad del candidato o árbitro para llevar a cabo sus deberes con integridad, 
imparcialidad y de manera competente.  
Sin embargo, este principio no debe ser interpretado de tal manera que la carga 
de efectuar revelaciones detalladas haga imposible a los juristas o las personas 
del medio empresarial aceptar fungir como árbitros, privando así a las Partes y 
los participantes de quienes puedan ser los mejores árbitros. Consecuentemente, 
no debe requerirse a los candidatos y árbitros revelar intereses, relaciones o 
asuntos que tengan una influencia trivial sobre el procedimiento.  
Los candidatos y árbitros tienen la obligación continua de revelar, durante todo 
el procedimiento, los intereses, relaciones y asuntos que puedan estar vinculados 
con la integridad o imparcialidad del sistema de solución de controversias.  ▼M1
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Este Código de conducta no determina si, con base en las revelaciones realiza ­
das, las Partes recusarán o destituirán a un candidato o árbitro de un panel o 
comité, o en qué circunstancias lo harían.  
A. Todo candidato revelará cualquier interés, relación o asunto  que pudiera 
afectar su independencia o imparcialidad o que pudiera razonabl emente crear 
una apariencia de deshonestidad o de parcialidad en el procedim iento. Para tal 
efecto, los candidatos realizarán todo esfuerzo razonable para enterarse de 
cualesquiera de tales intereses, relaciones y asuntos.  
Los candidatos revelarán tales intereses, relaciones y asuntos completando la 
Declaración inicial que les será proporcionada por el Comité co njunto, y 
enviándola a este último.  
Sin limitar la generalidad de lo anterior, todo candidato revel ará los siguientes 
intereses, relaciones y asuntos:  
1) cualquier interés financiero del candidato:  
a) en el procedimiento o en su resultado, y  
b) en un procedimiento administrativo, un procedimiento judicia l interno 
u otro procedimiento ante un panel arbitral o comité, que invol ucre 
cuestiones que puedan ser decididas en el procedimiento para el  cual el 
candidato esté siendo considerado;  
2) cualquier interés financiero del patrón, socio, asociado o á rbitro de la 
familia del candidato:  
a) en el procedimiento o en su resultado, y  
b) en un procedimiento administrativo, un procedimiento judicia l interno 
u otro procedimiento ante un panel arbitral o comité, que invol ucre 
cuestiones que puedan ser decididas en el procedimiento para el  cual el 
candidato esté siendo considerado;  
3) cualquier relación, presente o pasada, de carácter financier o, comercial, 
profesional, familiar o social con cualesquiera partes interesa das en el 
procedimiento, o con sus asesores, o cualquier relación de ese carácter 
que tenga el patrón, socio, asociado o árbitro de la familia de l candidato, y  
4) cualquier prestación de servicios como defensor de oficio, o  como repre­
sentante jurídico, o de otro tipo, relativa a alguna cuestión c ontrovertida en 
el procedimiento o que involucre los mismos bienes.  
B. Una vez designados, los árbitros continuarán realizando todo  esfuerzo razo­
nable para enterarse de cualesquier intereses, relaciones o asu ntos a los que se 
refiere la sección A, y deberán revelarlos. La obligación de re velar es per­
manente y requiere que todo árbitro revele cualesquiera de tale s intereses, 
relaciones y asuntos que pudieren surgir en cualquier fase del procedimiento.  
Todo árbitro revelará tales intereses, relaciones y asuntos com unicándolos por 
escrito al Comité conjunto, para consideración de las Partes.  
III. Desempeño de las funciones de los candidatos y árbitros  
A. Todo candidato que acepte ser designado como árbitro deberá estar disponi­
ble para desempeñar, y desempeñará, los deberes de un árbitro d e manera 
completa y expedita durante todo el procedimiento.  ▼M1
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B. Todo árbitro cumplirá sus deberes de manera justa y diligent e. 
C. Todo árbitro cumplirá con las disposiciones de este título y  con las Reglas 
modelo de procedimiento establecidas en el anexo XVI o cualesqu ier otras.  
D. Ningún árbitro privará a los demás árbitros del derecho de p articipar en todos 
los aspectos del procedimiento.  
E. Todo árbitro sólo considerará las cuestiones controvertidas que hayan surgido 
en el procedimiento y necesarias para tomar una decisión. Salvo  disposición 
en contrario de las Reglas modelo de procedimiento establecidas  en el anexo 
XVI u otras reglas aplicables, ningún árbitro delegará en otra persona el deber 
de decidir.  
F. Todo árbitro tomará todas las providencias razonables para a segurar que sus 
asistentes y personal cumplan con las partes I, II y VI de este  Código de 
conducta.  
G. Ningún árbitro establecerá contactos  ex parte  en el procedimiento.  
H. Ningún candidato o árbitro divulgará aspectos relacionados c on violaciones o 
con violaciones potenciales a este Código de conducta, a menos que lo haga 
al Comité conjunto o que sea necesario para averiguar si el can didato o 
árbitro ha violado o podría violar el Código.  
IV. Independencia e imparcialidad de los árbitros  
A. Todo árbitro será independiente e imparcial. Todo árbitro ac tuará de manera 
justa y evitará crear una apariencia de deshonestidad o de parc ialidad.  
B. Ningún árbitro podrá ser influenciado por intereses propios,  presiones exter­
nas, consideraciones políticas, presión pública, lealtad a una Parte o temor a 
la crítica.  
C. Ningún árbitro podrá, directa o indirectamente, adquirir alg una obligación o 
aceptar algún beneficio que de alguna manera pudiera interferir , o parecer 
interferir, con el cumplimiento de sus deberes.  
D. Ningún árbitro usará su posición en el panel arbitral o comi té en beneficio 
personal o privado. Todo árbitro evitará tomar acciones que pue dan crear la 
impresión de que otras personas están en una posición especial para influen­
ciarlo. Todo árbitro realizará todo su esfuerzo para prevenir o  desalentar que 
otras personas ostenten que están en tal posición.  
E. Ningún árbitro permitirá que su juicio o conducta sean influ enciados por 
relaciones o responsabilidades, presentes o pasadas, de carácte r financiero, 
comercial, profesional, familiar o social.  
F. Todo árbitro evitará establecer cualquier relación o adquiri r cualquier interés, 
de carácter financiero, que sea susceptible de influenciar su i mparcialidad o 
que pudiere razonablemente crear una apariencia de deshonestida d o de par­
cialidad.  ▼M1
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V. Obligaciones específicas  
Todo ex-árbitro evitará crear la apariencia de haber sido parci al en el desempeño 
de sus funciones como árbitro o de que podría beneficiarse de l a decisión del 
panel arbitral o comité.  
VI. Confidencialidad  
A. Los árbitros o ex-árbitros nunca revelarán ni utilizarán inf ormación relacio­
nada con el procedimiento o adquirida durante el mismo, que no sea del 
dominio público, excepto para propósitos del procedimiento. En ningún caso, 
los árbitros o ex-árbitros revelarán o utilizarán dicha informa ción para bene­
ficiarse, para beneficiar a otros o para afectar desfavorableme nte los intereses 
de otros.  
B. Ningún árbitro revelará un informe de un panel arbitral emit ido de confor­
midad con este título antes de su publicación por el Comité con junto. Los 
árbitros o ex-árbitros nunca revelarán la identidad de los árbi tros asociados 
con las opiniones de la mayoría o la minoría en un procedimient o desarro­
llado de conformidad con este título.  
C. Los árbitros o ex-árbitros nunca revelarán las deliberacione s de un panel 
arbitral o comité, o cualquier opinión de un árbitro, excepto c uando una 
ley lo requiera.  
VII. Responsabilidades de los asistentes y del personal  
Las partes I (Responsabilidades respecto del sistema de solució n de controver­
sias), II (Obligaciones de declaración) y VI (Confidencialidad)  del presente Có­
digo de conducta se aplican también a los asistentes y al perso nal. ▼M1
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DECLARACIONES CONJUNTAS I-XV DE LA DECISIÓN DEL 
CONSEJO CONJUNTO CE-MÉXICO  (*) 
▼M1 
Declaración conjunta I relativa a la acumulación total conforme al 
artículo 2 del anexo III  
1. Las Partes reconocen el papel importante de la acumulación d e 
origen para estimular el desarrollo armónico hacia el estableci miento 
de un área de libre comercio entre la Comunidad y México.  
2. Con tal propósito, las Partes examinarán los parámetros a se r consi­
derados en la evaluación de las condiciones económicas necesari as 
para la eventual implementación de la acumulación total. Este p ro­
ceso comenzará, a más tardar, tres años después de la entrada e n 
vigor de esta Decisión.  
3. Sobre la base de una evaluación positiva establecida en el a partado 
2, las Partes tomarán las medidas necesarias para aplicar la ac umu­
lación total.  
4. La acumulación total permite tomar en consideración todos lo s pro­
cesos o transformaciones de un producto en la zona de libre com er­
cio, sin que los materiales utilizados sean necesariamente orig inarios 
de una de las Partes.  
Declaración conjunta II relativa al artículo 2 del anexo III  
Los productos fabricados exclusivamente a partir de materiales que 
cumplan con las disposiciones establecidas en los artículos 4 o  5 del 
anexo III también serán considerados como originarios de México  o de 
la Comunidad.  
Declaración conjunta III relativa al artículo 6 del anexo III  
1. El Comité especial de cooperación aduanera y reglas de orige n, 
establecido de conformidad con el artículo 17 de la Decisión, d iscu­
tirá y acordará una definición para simple mezcla de productos y 
ensamblaje simple de partes para constituir un producto termina do. 
Estas definiciones entrarán en vigor a más tardar el 1 de enero  de 
2003.  
2. Previo a esa fecha, las Partes acuerdan que, para el sector químico, la 
simple mezcla de productos no incluye la reacción química.  
Para otros sectores, el ensamblaje simple de partes para consti tuir un 
producto terminado incluye operaciones de atornillado.  
3. Para el sector químico, «reacción química» es un proceso (in cluidos 
los procesos bioquímicos) que da lugar a una molécula con una 
nueva estructura mediante la ruptura de enlaces intramoleculare s y 
la formación de otros nuevos o mediante la alteración de la dis po­
sición espacial de los átomos en una molécula.  
Declaración conjunta IV relativa al apéndice I al anexo III  
Cuando el precio franco fábrica sea desconocido o incierto, el productor 
o un exportador de los productos puede usar el costo de fabrica ción del 
producto.  ▼B 
(*) Declaraciones conjuntas I-XI se publicarán en el Diario Ofi cial a la mayor 
brevedad.
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1564  
Declaración conjunta V relativa a las notas 2 y 3 del apéndice II (a) 
al anexo III para las partidas ex 2914 y ex 2915  
El Comité conjunto revisará la necesidad de extender más allá d el 30 de 
junio de 2003 la aplicación de la norma establecida en las nota s 2 y 3 
del apéndice II (a), si las condiciones económicas que formaron  la base 
para el establecimiento de la norma estipulada en esas notas co ntinúan.  
Declaración conjunta VI relativa a la nota 4 del apéndice II (a) al 
anexo III para la partida 4104  
1. El Comité conjunto extenderá más allá del 31 de diciembre de  2002 
la norma establecida en la nota 4 del apéndice II (a), si las n egocia­
ciones multilaterales en el marco de la OMC se prolongan más al lá 
de esa fecha, hasta que estas negociaciones hayan concluido. En  ese 
momento, a la luz de los resultados de estas negociaciones, el Co­
mité conjunto determinará la norma de origen a ser aplicada.  
2. En el contexto de las negociaciones multilaterales, ambas Pa rtes 
buscarán establecer disciplinas para la eliminación de los impu estos 
o restricciones a la exportación que tengan como consecuencia a u­
mentar las exportaciones de industrias nacionales, como la del cuero, 
o reforzar la protección concedida a esas industrias.  
Declaración conjunta VII relativa a productos textiles específicos del 
apéndice II al anexo III  
1. Para las partidas 5208 a 5212, el Comité conjunto revisará, en el año 
2003, el cupo arancelario anual para ajustarlo, considerando la  ex­
periencia en su administración y los flujos comerciales bilater ales. 
2. Para las partidas 5407 a 5408, el Comité conjunto revisará, en el año 
2003, el cupo arancelario anual para ajustarlo, considerando la  ex­
periencia en su administración y los flujos comerciales bilater ales. 
3. Para las partidas 5512 a 5516, el Comité conjunto revisará, en el año 
2003, el cupo arancelario anual para ajustarlo, considerando la  ex­
periencia en su administración y los flujos comerciales bilater ales. 
4. Para las partidas 5801, 5806 y 5811, el Comité conjunto revi sará, en 
el año 2003, el cupo arancelario anual para ajustarlo, consider ando la 
experiencia en su administración y los flujos comerciales bilat erales.  
Declaración conjunta VIII relativa a la nota 8 del apéndice II (a) al 
anexo III para las partidas 6301 a 6304  
No obstante la nota 8 del apéndice II (a), el Comité conjunto r evisará la 
necesidad de extender más allá del 31 de diciembre del 2003 la apli­
cación de la norma establecida en esa nota. La revisión será ll evada a 
cabo sobre la base de todos los factores relevantes, incluida l a disponi­
bilidad de tejidos tramados en cantidades o calidades adecuadas  dentro 
del área de libre comercio.  
Declaración conjunta IX relativa a la nota 9 del apéndice II (a) al 
anexo III  
Para las partidas 6402, 6403 y 6404, el Comité conjunto revisar á, en el 
año 2004, las condiciones establecidas en la nota 9 del apéndic e II (a) 
para ajustarlas, considerando la experiencia en la administraci ón del 
cupo arancelario con miras a permitir la utilización efectiva d e las 
oportunidades comerciales ofrecidas.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1565  
Declaración conjunta X relativa al apéndice II y apéndice II (a) al 
anexo III  
Las Partes acuerdan que la administración del sistema de subast a sólo 
requerirá el pago de la cantidad ofrecida, si la suma total de todas las 
cuotas ofrecidas por cada postor excede la cantidad total de la  cuota 
(«sistema de precio mínimo ganador»).  
Declaración conjunta XI relativa a la nota 12.1 del apéndice II (a) 
al anexo III para las partidas ex 8701, 8702 y 8704  
Las Partes revisarán, en cualquier momento después del 31 de di ciembre 
de 2002, la norma establecida en la nota 12.1 del apéndice II ( a), si el 
Comité conjunto determina que el semieje o eje de dirección (mo tor, 
transmisión, etc.) no está siendo producido en la Comunidad ni México, 
o cuando haya sido iniciada una investigación relativa a prácti cas anti­
competitivas en una de las Partes a petición de los fabricantes  de vehí­
culos de esas partidas. En este caso, por un período de tiempo a ser 
determinado por el Comité conjunto, la norma estipulada en la n ota 12.1 
del apéndice II (a) continuará aplicándose como estaba establec ida para 
los años 2000 a 2002. Con tal propósito, los fabricantes de veh ículos de 
esas partidas proporcionarán la información necesaria al Comité  conjun­
to. 
Nota:  Las Declaraciones conjuntas XII a XV fueron publicadas en el  Diario 
Oficial de las Comunidades Europeas  L 157 de 30 de junio de 2000, 
página 29.  
▼B 
Declaración conjunta XII referente a los artículos 8 y 9 de la 
Decisión  
Al elaborar los componentes comerciales de la Decisión, las Par tes han 
examinado, caso por caso, el impacto potencial de los mecanismo s de 
restitución a la exportación sobre el proceso de liberalización  del co­
mercio. Por lo tanto:  
No obstante lo dispuesto en el artículo 8 («Aranceles aduaneros  sobre 
importaciones originarias de México»), las reducciones de los a ranceles 
aduaneros establecidos en ese artículo se aplican solamente a l as expor­
taciones originarias de México a la Comunidad que no reciban su bsidios 
a la exportación.  
No obstante lo dispuesto en el artículo 9 («Aranceles aduaneros  sobre 
importaciones originarias de la Comunidad»), las reducciones de  los 
aranceles aduaneros establecidos en ese artículo para los produ ctos cla­
sificados bajo los códigos arancelarios de la Comunidad 
1509 10,1509 90,1510 00,1517 10,1517 90 02,1517 90 99,2204 10,2 20­
4 21,2204 29,2207,2208 20,2208 90 91,2208 90 99,2905 43,2905 44 ,35­
02 20,3505 10 50,3505 20,3809 10y3824 60se aplican solamente a las 
exportaciones originarias de la Comunidad que no reciban restit uciones 
a la exportación, tal y como éstas se entienden en el sistema d e resti­
tuciones a la exportación de la Comunidad que se establece en e l 
Reglamento (CE) n  o 800/1999 de la Comisión, de 15 de abril de 1999.  
Declaración conjunta XIII referente al artículo 15 de la Decisión  
La Comunidad y México únicamente aplicarán medidas de salvaguar dia 
entre ellas, de conformidad con las disposiciones de esta Decis ión. 
Declaración conjunta XIV referente a medios alternativos para la 
solución de controversias  
1. En la mayor medida posible, cada Parte promoverá y facilitar á el 
recurso al arbitraje y a otros medios alternativos para la solu ción de 
controversias comerciales privadas entre particulares en la zon a de 
libre comercio.  ▼M1
 02000D0630(02) — ES — 01.01.2021 — 002.001 — 1566  
2. Las Partes confirman la importancia que otorgan a la Convenc ión de 
las Naciones Unidas sobre el Reconocimiento y Ejecución de Sen­
tencias Arbitrales Extranjeras de 1958.  
Declaración conjunta XV de México y la Comunidad  
México y la Comunidad confirman que las referencias a una Parte  en 
esta Decisión se aplican, respecto de la Comunidad, a sus regio nes 
ultraperiféricas que son parte de su territorio.  ▼B