On August 9, 2021, General Resolution No. 5046/2021, which establishes the Tariff Positions of the MERCOSUR Common Nomenclature (MCN), was published in the Argentine Official Gazette.
1. Background
That by means of Sistema Integrado de Gestión Administrativa – SIGEA (Integrated Administrative Management System) Proceedings Nos. 1-253361-2018, 13289-1893-2019 and 19144-7931-2019 and Electronic Files Nos. EX-2020-00536628- -AFIP-SGDADVCOAD#SDGCTI, EX-2021-00107475- -AFIP-SECLAA#SDGTLA and EX-2021-00296447- -AFIP-DVCLAR#SDGTLA, certain goods are subject to the tariff classification consultation procedure in the MERCOSUR Common Nomenclature (MCN).
In this sense, the location of the Tariff Positions of the MERCOSUR Common Nomenclature (NCM) is disposed, indicating in each case the detailed goods approved.
2. Goods Comprising
| TARIFF POSITION NCM | DESCRIPTION OF THE GOODS | CLASSIFICATION CRITERION NO. | SIGEA FILE/ACTION NO. |
| 3921.19.00 | Cellular polyethylene film with a calcium carbonate content of 48%, the type used for the manufacture of disposable diapers. | 103/21 | SIGEA Nº 1- 253361-2018 |
| 4202.92.00 | Case designed to house an automatic machine for data treatment or processing. | 104/21 | SIGEA N° 13289- 1893-2019 |
| 1704.90.20 | Hard candy lollipop, presented together with surprise items of the playful type. | 105/21 | SIGEA N° 19144- 7931-2019 |
| 6204.33.00 | Women’s clothing. | 106/21 | EX-2020-00536628- – AFIPSGDADVCOAD#SD GCTI |
| 9503.00.22 | Plastic doll representing a human being (a man). | 107/21 | EX-2021-00107475- – AFIPSECLAA#SDGTLA |
| 5903.20.00 | Warp knitted fabric, | 108/21 | EX-2021-00296447- – AFIPDVCLAR#SDGTLA |
3. Effective date
The rule is effective as of August 9, 2021.
Source: Boletín Oficial 09/08/21
