IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 03 Nov 2009 | Removal date: open ended

Internal taxation of imports

On 3 November 2009, the government of Venezuela issued a decree in which it freed 52 products used in electricity generation from value added tax (Impuesto al Valor Agregado). However, this tax reduction is conditional on a ministerial certificate stating that domestic supply of a given good is insufficient to cater to domestic needs.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

423 Steam generators, (except central heating boilers) & parts
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers.
840211 Watertube boilers with a steam production exceeding 45 t per hour
840212 Watertube boilers with a steam production not exceeding 45 t per hour
840219 Other vapour generating boilers, including hybrid boilers
840220 Superheated water boilers
8404 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
840410 Auxiliary plant for use with boilers of heading 84.02 or 84.03
840490 Parts
431 Engines & turbines & parts
8407 Sparkignition reciprocating or rotary internal combustion piston engines.
840710 Aircraft engines
840721 Outboard motors
840729 Other
840733 Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc
840734 Of a cylinder capacity exceeding 1,000 cc
840790 Other engines
8410 Hydraulic turbines, water wheels, and regulators therefor.
841090 Parts, including regulators
432 Pumps, compressors, hydraulic & pneumatic power engines; parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841410 Vacuum pumps
841420 Hand or footoperated air pumps
841430 Compressors of a kind used in refrigerating equipment
841440 Air compressors mounted on a wheeled chassis for towing
841480 Other
841490 Parts
435 Lifting & handling equipment & parts
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
842511 Powered by electric motor
842519 Other
842531 Powered by electric motor
842539 Other
842541 Builtin jacking systems of a type used in garages
842542 Other jacks and hoists, hydraulic
439 Other general-purpose machinery & parts
8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
840510 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
840590 Parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841459 Other
442 Machine-tools & parts
8463 Other machinetools for working metal or cermets, without removing material.
846330 Machines for working wire
448 Domestic appliances & parts
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
841451 Table, floor, wall, window, ceiling or roof fans, with a self contained electric motor of an output not exceeding 125 W
841460 Hoods having a maximum horizontal side not exceeding 120 cm
8508 Vacuum cleaners.
850811 Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l
850870 Parts
461 Electric motors, generators & transformers; parts
8501 Electric motors and generators (excluding generating sets).
850110 Motors of an output not exceeding 37.5 W
850120 Universal AC/DC motors of an output exceeding 37.5 W
850131 Of an output not exceeding 750 W
850132 Of an output exceeding 750 W but not exceeding 75 kW
850133 Of an output exceeding 75 kW but not exceeding 375 kW
850134 Of an output exceeding 375 kW
850140 Other AC motors, singlephase
850151 Of an output not exceeding 750 W
850152 Of an output exceeding 750 W but not exceeding 75 kW
850153 Of an output exceeding 75 kW
850161 Of an output not exceeding 75 kVA
850162 Of an output exceeding 75 kVA but not exceeding 375 kVA
850164 Of an output exceeding 750 kVA
8502 Electric generating sets and rotary converters.
850211 Of an output not exceeding 75 kVA
850212 Of an output exceeding 75 kVA but not exceeding 375 kVA
850213 Of an output exceeding 375 kVA
850220 Generating sets with sparkignition internal combustion piston engines
850239 Other
8504 Electrical transformers, static converters (for example, rectifiers) and inductors.
850410 Ballasts for discharge lamps or tubes
850421 Having a power handling capacity not exceeding 650 kVA
850422 Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA
850423 Having a power handling capacity exceeding 10,000 kVA
850431 Having a power handling capacity not exceeding 1 kVA
850433 Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA
850434 Having a power handling capacity exceeding 500 kVA
850440 Static converters
850450 Other inductors
850490 Parts
464 Accumulators, primary cells & primary batteries; parts
8506 Primary cells and primary batteries.
850610 Manganese dioxide
850650 Lithium
850680 Other primary cells and primary batteries
469 Other electrical equipment & parts
8505 Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic l
850520 Electromagnetic couplings, clutches and brakes
850590 Other, including parts

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