ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS - DIRECCIÓN GENERAL DE ADUANAS - DIRECCIÓN DE VALORACIÓN Y COMPROBACIÓN DOCUMENTAL
Ajuste de Valor de Exportación R.G, 620/1999 (AFIP) y sus modificatorias.
Listado de preajustes de Valor aplicables conforme Art. 748 inc. a) del C.A.
Informe Técnico N° 1/2017 (SE PESK)
Mercadería: LENGUADOS (PARALICHTYS SPP.). LOS DEMAS. LOS DEMAS. FILETES CONGELADOS DE LOS DEMAS PESCADOS. FILETES Y DEMAS CARNE DE PESCADO (INCLUSO PICADA), FRESCOS, REFRIGERADOS O CONGELADOS. (Posición Arancelaria 0304.89.90.690 P)
Habiendo procedido a valorar de acuerdo a lo establecido en la Resolución General 620/1999 (AFIP) y en concordancia con lo establecido en la Ley 22.415, el exportador citado en la presente deberá aportar en un plazo de quince (15) días contados a partir del día siguiente de la publicación, la documentación respaldatoria que permita eliminar la duda razonable surgida en cuanto a la exactitud de los valores declarados, en los respectivos Permisos de Embarque, caso contrario se procederá a efectuar la determinación de las nuevas bases imponibles, de acuerdo a los porcentajes expresados en cada caso.
Exportador: FRIGORIFICO DEL SUDESTE S.A. - CUIT: 30-50095993-9
| Destinación | Item | Cantidad en KG | Monto FOB en U$S declarado | Base imponible en U$S declarada | % Derechos de Export | Base imponible en U$S Ajustada | % de Ajuste | Diferencia Ajustada en U$S Cargo | Posición Arancelaria |
| 12037EC01001247G | 1 | 17418.24 | 105354.95 | 100338.05 | 5 | 114562.94 | 14.18 | 711.24 | 0304.89.90.690P |
| 12037EC01001792L | 1 | 19468.51 | 111636.38 | 106320.37 | 5 | 125466.26 | 18.01 | 957.29 | 0304.89.90.690P |
| 13037EC01009865V | 4 | 6404.83 | 32542.12 | 30992.50 | 5 | 42550.42 | 37.29 | 577.90 | 0304.89.90.690P |
| 13037EC01010163E | 3 | 7439.04 | 39131.40 | 37268 | 5 | 51075.36 | 37.05 | 690.37 | 0304.89.90.690P |
| 13037EC01010300U | 3 | 10759.39 | 53741.32 | 51182.21 | 5 | 70334.78 | 37.42 | 957.63 | 0304.89.90.690P |
| 13037EC01010814H | 3 | 9797.76 | 48611.40 | 46296.58 | 5 | 63562.75 | 37.29 | 863.31 | 0304.89.90.690P |
| 13037EC01010836L | 3 | 8781.70 | 45281.63 | 43125.36 | 5 | 59188.86 | 37.25 | 803.17 | 0304.89.90.690P |
| 13037EC01011053D | 1 | 7584.20 | 40156.34 | 38244.13 | 5 | 52464.03 | 37.18 | 710.99 | 0304.89.90.690P |
| 13037EC01011470G | 1 | 7257.60 | 38783.88 | 36937.03 | 5 | 50620.37 | 37.05 | 684.17 | 0304.89.90.690P |
| 13037EC01011662J | 3 | 8264.14 | 43854.40 | 41766.09 | 5 | 57348.67 | 37.31 | 779.13 | 0304.89.90.690P |
| 13037EC01011924K | 3 | 10704.96 | 55643.29 | 52993.61 | 5 | 72878.39 | 37.52 | 994.24 | 0304.89.90.690P |
| 14037EC01000845L | 3 | 15059.52 | 76840.90 | 73181.81 | 5 | 111626.04 | 52.53 | 1922.21 | 0304.89.90.690P |
| 14037EC01001722G | 3 | 13118.08 | 66309.12 | 63151.54 | 5 | 98180.77 | 55.47 | 1751.46 | 0304.89.90.690P |
| 14037EC01002325G | 2 | 14061.60 | 73397.92 | 69902.78 | 5 | 104766.05 | 49.87 | 1743.16 | 0304.89.90.690P |
| 14037EC01002346J | 2 | 11793.60 | 61879.20 | 58932.51 | 5 | 88280.06 | 49.80 | 1467.38 | 0304.89.90.690P |
| 14037EC01003244H | 2 | 7801.92 | 38657.61 | 36816.73 | 5 | 57112.13 | 55.13 | 1014.77 | 0304.89.90.690P |
| 14037EC01003254X | 3 | 14696.64 | 73168.77 | 69684.47 | 5 | 107361.34 | 54.07 | 1883.84 | 0304.89.90.690P |
| 14037EC01004013C | 1 | 5570.21 | 27418.67 | 26113.02 | 5 | 39611.81 | 51.69 | 674.94 | 0304.89.90.690P |
| 14037EC01004017G | 1 | 6259.68 | 31377.33 | 29883.17 | 5 | 45317.66 | 51.65 | 771.72 | 0304.89.90.690P |
| 14037EC01004814L | 4 | 5298.04 | 27202.35 | 25907 | 5 | 39431.86 | 52.21 | 676.24 | 0304.89.90.690P |
| 14037EC01006184N | 1 | 9707.04 | 48480.23 | 46171.60 | 5 | 70983.31 | 53.74 | 1240.59 | 0304.89.90.690P |
| 14037EC01007066N | 2 | 7439.04 | 35235.11 | 33557.21 | 5 | 50665.30 | 50.98 | 855.40 | 0304.89.90.690P |
| 14037EC01009933S | 1 | 7457.19 | 37063.52 | 35298.56 | 5 | 53741.04 | 52.25 | 922.12 | 0304.89.90.690P |
| 14037EC01010781L | 1 | 6005.66 | 30664.25 | 29204.05 | 5 | 44504.09 | 52.39 | 765 | 0304.89.90.690P |
| 14037EC01011015C | 1 | 7457.19 | 38316.90 | 36492.25 | 5 | 54324.40 | 48.87 | 891.61 | 0304.89.90.690P |
| 14037EC01011511D | 1 | 11321.86 | 57090.48 | 54371.83 | 5 | 80952.69 | 48.89 | 1329.04 | 0304.89.90.690P |
| 14037EC01011738Y | 2 | 8258.54 | 41920.69 | 39924.43 | 5 | 59259.05 | 48.43 | 966.73 | 0304.89.90.690P |
| 14037EC01011861L | 1 | 14025.32 | 74491.30 | 70944.02 | 5 | 105264.78 | 48.38 | 1716.03 | 0304.89.90.690P |
| 15037EC01000464J | 1 | 12628.22 | 64971.11 | 61877.19 | 5 | 96260.63 | 55.57 | 1719.17 | 0304.89.90.690P |
| 15037EC01000677P | 3 | 15096.41 | 75292.41 | 71706.99 | 5 | 111247.42 | 55.14 | 1977.02 | 0304.89.90.690P |
| 15037EC01001000T | 1 | 7892.64 | 38458.93 | 36627.52 | 5 | 56703.46 | 54.81 | 1003.80 | 0304.89.90.690P |
| 15037EC01001180F | 2 | 8346.24 | 39142.05 | 37278.11 | 5 | 57497.47 | 54.24 | 1010.97 | 0304.89.90.690P |
| 15037EC01001472J | 1 | 6894.73 | 32429.55 | 30885.25 | 5 | 47655.56 | 54.30 | 838.51 | 0304.89.90.690P |
| 15037EC01002409K | 1 | 16420.32 | 75527.12 | 71930.52 | 5 | 110763.94 | 53.99 | 1941.67 | 0304.89.90.690P |
| 15037EC01003013C | 1 | 18144 | 90493.20 | 86183.91 | 5 | 133781.76 | 55.23 | 2379.89 | 0304.89.90.690P |
| 15037EC01003026G | 1 | 3628.80 | 20793.02 | 19802.88 | 5 | 31069.44 | 56.89 | 563.33 | 0304.89.90.690P |
| 15037EC01003655Y | 1 | 3882.82 | 19254.80 | 18337.90 | 5 | 28492.34 | 55.37 | 507.72 | 0304.89.90.690P |
| 15037EC01004504X | 1 | 4154.97 | 23807.98 | 22674.24 | 5 | 35574.46 | 56.89 | 645.01 | 0304.89.90.690P |
| 15037EC01005876V | 1 | 14515.20 | 62814.53 | 59823.36 | 5 | 91480.32 | 52.92 | 1582.85 | 0304.89.90.690P |
| 15037EC01007345Y | 1 | 5352.48 | 26694.00 | 25422.83 | 5 | 39516.78 | 55.44 | 704.70 | 0304.89.90.690P |
| 15037EC01010169M | 1 | 10886.40 | 34038.14 | 32417.28 | 5 | 62311.68 | 92.22 | 1494.72 | 0304.89.90.690P |
| 15037EC01010910G | 1 | 14515.20 | 62016.19 | 59062.98 | 5 | 112872.96 | 91.11 | 2690.50 | 0304.89.90.690P |
Intervino: Ing. Jorge Subizar, Ing. Héctor Tulio Cruz, Jefe (int.) Sección Pesca, Valeria Alejandra Pavesi, Jefe (int.) División Cereales, Oleaginosas, Subproductos y Pesca.
Valeria Alejandra Pavesi, Jefe (Int.).
e. 02/11/2017 N° 83444/17 v. 02/11/2017
Fecha de publicación 02/11/2017