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Manual Sobre El Esquema De La Unión Europea Manual Sobre El Esquema De La Unión Europea Naciones Unidas Conferencia De Las Naciones Unidas Sobre Comercio Y Desarrollo

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Manual Sobre El Esquema De La Unión Europea Manual Sobre El Esquema De La Unión Europea Naciones Unidas Conferencia De Las Naciones Unidas Sobre Comercio Y Desarrollo UNCTAD CONFERENCIA DE LAS NACIONES UNIDAS SOBRE COMERCIO Y DESARROLLO Sistema Generalizado de Preferencias MANUAL SOBRE EL ESQUEMA DE LA UNIÓN EUROPEA MANUAL SOBRE EL ESQUEMA DE LA UNIÓN EUROPEA NACIONES UNIDAS CONFERENCIA DE LAS NACIONES UNIDAS SOBRE COMERCIO Y DESARROLLO Sistema Generalizado de Preferencias MANUAL SOBRE EL ESQUEMA DE LA UNIÓN EUROPEA Nueva York y Ginebra 2015 MANUAL SOBRE EL ESQUEMA DE LA UNIÓN EUROPEA NOTA Los editores han velado por comprobar la veracidad de la información contenida en el presente manual, pero declinan toda responsabilidad de las Naciones Unidas por cualquier posible inexactitud. El presente documento carece de valor jurídico. Solo los Reglamentos publicados en el Diario Oficial de la Unión Europea, que han sido las principales fuentes para la preparación de este manual, tienen valor jurídico. Las designaciones empleadas en esta publicación y la forma en que aparecen presentados los datos que contiene no entrañan, de parte de la Secretaría de las Naciones Unidas, juicio alguno sobre la condición jurídica de países, territorios, ciudades o zonas citados, o de sus autoridades, ni respecto de la delimitación de sus fronteras o límites. Publicaciones de la serie “Sistema Generalizado de Preferencias” La serie de manuales sobre el Sistema Generalizado de Preferencias (SGP) promueve una mayor conciencia entre los exportadores y los funcionarios gubernamentales de los países en desarrollo sobre las oportunidades comerciales disponibles en el marco del SGP y otros acuerdos comerciales preferenciales, y una mejor comprensión acerca de las normas y reglamentos aplicables, con la finalidad de facilitar su utilización eficaz. La serie comprende las publicaciones siguientes: – Manual sobre el esquema de Australia (UNCTAD/ITCD/TSB/Misc.56) – Manual sobre el esquema del Canadá (UNCTAD/ITCD/TSB/Misc.66) – Manual sobre el esquema de la Unión Europea (volumen actual) – Manual sobre las normas de origen de la Unión Europea (UNCTAD/ITCD/TSB/Misc.25/Rev.3/Add.1) – Manual sobre el esquema del Japón (UNCTAD/ITCD/TSB/Misc.42/Rev.3) – Manual sobre el esquema de aranceles preferenciales de la República de Corea en favor de los países menos adelantados (UNCTAD/ITCD/TSB/Misc.75) – Manual sobre el esquema de Nueva Zelandia (UNCTAD/ITCD/TSB/Misc.48) – Manual sobre el esquema de Noruega (UNCTAD/ITCD/TSB/Misc.29/Rev.1) – Manual sobre el esquema de Suiza (UNCTAD/ITCD/TSB/Misc.28/Rev.3) – Manual sobre el esquema de Turquía (UNCTAD/ITCD/TSB/Misc.74) – Manual sobre el esquema de los Estados Unidos de América (UNCTAD/ITCD/TSB/Misc.58/Rev.2) – Sistema Generalizado de Preferencias – Lista de beneficiarios (UNCTAD/ITCD/TSB/Misc.62/Rev.6) – Ley para el fomento del crecimiento y las oportunidades en África: Evaluación preliminar (UNCTAD/ITCD/TSB/2003/1) – Quantifying the benefits obtained by developing countries from the Generalized System of Preferences (UNCTAD/ ITCD/TSB/Misc.52) – Trade preferences for LDCs: An early assessment of benefits and possible improvements (UNCTAD/ITCD/ TSB/2003/8) La serie es preparada por la Subdivisión de Negociaciones Comerciales y Diplomacia Comercial, División del Comercio Internacional de Bienes y Servicios y de los Productos Básicos, UNCTAD. Estas publicaciones pueden consultarse también en Internet: www.unctad.org/gsp Para obtener información adicional, sírvanse ponerse en contacto con: Sra. Mina Mashayekhi Jefa de la Subdivisión de Negociaciones Comerciales y Diplomacia Comercial División del Comercio Internacional de Bienes y Servicios y de los Productos Básicos Conferencia de las Naciones Unidas sobre Comercio y Desarrollo Palacio de las Naciones, CH 1211 Ginebra 10, Suiza Tel.: +41 22 917 5866 Fax: +41 22 917 0044 UNCTAD/ITCD/TSB/Misc.25/Rev. 4 © Copyright Naciones Unidas 2016 Derechos reservados ii ÍNDICE ÍNDICE Nota ..................................................................................................................................................................ii Lista de verificación: ¿Cómo beneficiarse del Sistema Generalizado de Preferencias de la Unión Europea? ......vi Introducción ..................................................................................................................................................... 1 I. Notas explicativas sobre el esquema de Sistema Generalizado de Preferencias de la Unión Europea ................................................................................................................5 A. Países abarcados y beneficiarios ................................................................................................................ 6 B. Productos incluidos .................................................................................................................................... 7 C. Alcance de las reducciones arancelarias .................................................................................................... 8 D. Graduación de una sección de productos de un país y mecanismo de graduación de un país ................. 11 E. Régimen especial para los países menos adelantados: el régimen “Todo menos armas” .......................... 13 F. Régimen especial de estímulo del desarrollo sostenible y la buena gobernanza: SGP Plus ....................... 14 G. Retirada temporal del esquema del Sistema Generalizado de Preferencias de la Unión Europea .............. 19 H. Cláusulas de salvaguardia ........................................................................................................................ 21 I. Vigilancia en los sectores agrícola y pesquero .......................................................................................... 22 II. Normas de origen en el esquema del Sistema Generalizado de Preferencias de la Unión Europea ..............................................................................................................23 A. Criterios para determinar el origen ............................................................................................................ 24 B. Control del origen y cooperación administrativa ....................................................................................... 34 Notas ............................................................................................................................................................. 39 Cuadros 1. Productos de la categoría A ....................................................................................................................... 8 2 Productos de la categoría B ....................................................................................................................... 8 3 Productos de la categoría C ....................................................................................................................... 8 4. Resumen de las reducciones arancelarias establecidas en el esquema SGP 2008 de la Unión Europea, continuadas en el Esquema 2012 ..................................................................................... 9 5. Ejemplo de un cálculo arancelario SGP (derecho ad valorem únicamente) ............................................... 10 6. Ejemplo de un cálculo arancelario SGP (derecho específico únicamente) ................................................. 10 7. Ejemplo de un cálculo arancelario SGP (derecho ad valorem y específico) ............................................... 10 8. Ejemplo de un cálculo arancelario SGP (derecho mínimo) ........................................................................ 10 9. Ejemplo de un cálculo arancelario SGP (derechos mínimos y máximos) ................................................... 10 10. Ejemplo de un cálculo arancelario SGP (textiles y prendas de vestir) ........................................................ 11 11. Ejemplo de un cálculo arancelario SGP (se aplica el tipo más bajo) .......................................................... 11 12. Lista de secciones escalonadas para el período 1 de enero de 2014 al 31 de diciembre de 2016 ............ 12 13. Resumen de la iniciativa TMA ................................................................................................................... 14 14. Países que tienen derecho a solicitar el SGP Plus .................................................................................... 18 15. Extracto de la Lista de las operaciones de elaboración o transformación que confieren carácter originario: muñecas fabricadas con plásticos y tejidos importados ............................................. 27 16. Extracto de la Lista de las operaciones de elaboración o transformación que confieren carácter originario: capítulo 62 del SA .................................................................................................................... 28 17. Ejemplo de un cálculo de insumos originarios con arreglo a la acumulación regional ................................ 32 ii iii MANUAL SOBRE EL ESQUEMA DE LA UNIÓN EUROPEA Apéndices 1. Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 ................................................................................................................... 43 2. Commission Delegated Regulation (EU) No 155/2013 of 18 December 2012 establishing rules related to the procedure for granting the special incentive arrangement for sustainable development and good governance under Regulation (EU) No 978/2012 of the European Parliament and of the Council
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