\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

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\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u30b5\u30f3\u30d7\u30eb\u54c1\u306e\u8f38\u5165\u53ca\u3073\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/p>\n

\u3042\u308b\u5546\u54c1\u3092\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304b\u3089\u30e1\u30ad\u30b7\u30b3\u5b50\u4f1a\u793e\u306b\u8f38\u5165\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u91d1\u984d\u306f\u3044\u304f\u3089\u306b\u3059\u308b\u3079\u304d\u306a\u306e\u304b\u3002\u307e\u305f\u305d\u308c\u306b\u4f34\u3046\u7a0e\u91d1\u3068\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u3054\u6559\u793a\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09<\/p>\n

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 <\/p>\n

\u307e\u305a\u30b5\u30f3\u30d7\u30eb\u54c1\u306f\u3001\u4e00\u3064\u306b\u5bfe\u3057\u3066\uff11USD\u4ee5\u4e0b\u306e\u91d1\u984d\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f46\u3057\u300c\u304a\u3082\u3061\u3083\u300d\u3092\u8f38\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u540c\u3058\u7a2e\u985e\u30922\u3064\u307e\u3067\u3067\u3042\u308a\u3001\u91d1\u984d\u306f50USD\u4ee5\u4e0b\u3067\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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\u2460  \u8acb\u6c42\u66f8\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306e\u5546\u54c1\u306f\u58f2\u4e0a\u539f\u4fa1\u3068\u5206\u3051\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u9006\u3092\u8a00\u3048\u3070\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u54c1\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u2462  \u30b5\u30f3\u30d7\u30eb\u54c1\u306b\u95a2\u7a0e\u306f\u767a\u751f\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u2463  \u78ba\u5b9a\u8f38\u5165\u306e\u5834\u5408\u306f\u3001IVA\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u304c\u3001\u767a\u751f\u81f4\u3057\u307e\u3059\u304c\u3001\u4e00\u6642\u8f38\u5165\u306e\u5834\u5408\u306f\u3001IVA\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\u4ee5\u4e0b\u3001\u8f38\u51fa\u5165\u4e00\u822c\u95a2\u7a0e\u6cd5\u306e\u53c2\u8003\u6587\u7ae0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Ley de los Impuestos Generales de Importación y de Exportación<\/em><\/p>\n

 <\/em><\/p>\n

Definición de muestras y muestrarios<\/em><\/p>\n

3.1.2. Para los efectos del inciso d) de la Regla 9a. de las Complementarias para la aplicación de la TIGIE, contenida en el artículo 2, fracción II de la LIGIE, las muestras son los artículos que por su cantidad, peso, volumen u otras condiciones de presentación indiquen, sin lugar a dudas, que sólo pueden servir para demostración de mercancías o levantar pedidos. Se considera que se encuentran en este supuesto, los productos, artículos efectos y otros bienes, que cumplen con los siguientes requisitos:<\/em><\/p>\n

I. Su valor unitario no exceda del equivalente en moneda nacional a un dólar.<\/em><\/p>\n

II. Que se encuentren marcados, rotos, perforados o tratados de modo que los descalifique para su venta o para cualquier uso distinto al de muestras. La marca relativa deberá consistir en el uso de pintura o tinta que sea claramente visible, legible y permanente.<\/em><\/p>\n

III. No se encuentren contenidas en empaques para comercialización, excepto que dicho empaque se encuentre marcado, roto o perforado conforme a la fracción anterior.<\/em><\/p>\n

IV. No se trate de mercancías de difícil identificación que, por su presentación en forma de polvos, líquidos o formas farmacéuticas, tales como: pastillas, trociscos, comprimidos, granulados, tabletas, cápsulas, grageas, requieran de análisis físicos y\/o químicos para conocer su composición, naturaleza, origen y demás características necesarias para determinar su clasificación arancelaria.<\/em><\/p>\n

Para los efectos de la presente regla, muestrario es la colección de muestras que, por su cantidad, peso, volumen u otras condiciones de presentación indique, sin lugar a dudas, que sólo pueden servir de muestras.<\/em><\/p>\n

 Para los efectos de la presente regla, tratándose de muestras o muestrarios de juguetes, el valor unitario de los mismos podrá ser hasta de 50 dólares o su equivalente en moneda nacional y podrán importarse un máximo de dos piezas del mismo modelo, siempre que se cumpla con lo dispuesto en las fracciones II y III de la presente regla.<\/em><\/p>\n

 Las muestras y muestrarios a que se refiere la presente regla se deberán clasificar en la fracción arancelaria 9801.00.01 de la TIGIE, asentando en el pedimento correspondiente el identificador que corresponda conforme al Apéndice 8 del Anexo 22 y en ningún caso podrán ser objeto de comercialización.<\/em><\/p>\n

Para lo dispuesto en la presente regla, no será aplicable lo previsto en el artículo 59, fracción IV, de la Ley.<\/em><\/p>\n

 Ley 59-IV, 106-II, LIGIE 2-II, Anexo 22<\/em><\/p>\n

<\/em><\/p>\n

<\/em><\/p>\n

<\/em><\/p>\n

\u6e21\u8fba\u3000\u5bdb<\/span><\/em><\/p>\n

<\/p>\n

<\/em><\/p>\n

<\/em><\/p>\n

<\/em><\/p>\n

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