Residencial Mac-Kay Las Condes

Chapter 4 Article 4.2 Of The Agreement

Chapter 4 Article 4.2 Of The Agreement

05/12/2020 • Under: Sin categoría

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Royalties are payments of any kind, including payments under technical assistance or similar agreements, in return for the use or right to use copyright, literary, artistic or scientific works, patents, trademarks, designs, drawings, drawings or models, secret formulas or procedures, with the exception of payments made in connection with technical assistance or similar agreements that may be related to certain services. , as for example.B.: Article 408: Indirect Materials An indirect material is considered to be original material, regardless of where it is produced. Article 409: Retail Packaging Materials and Containers Materials and containers containing retail packaging are subject to the amendment of the tariff nomenclature in Place in Schedule 401 to determine whether all non-original materials used in the manufacture of products are used, and when products are subject to a regional value content requirement and when products are subject to a regional requirement of value content. valuable content. the value of these packaging materials and containers is taken into account when calculating the regional value of products as native and non-native products. Article 410: Packaging materials and shipping and packaging containers in which shipping goods are packaged are not taken into account in determining whether: (a) non-native materials used in the manufacture of the products are subject to a change in the tariff classification applicable in accordance with Schedule 401; and b) the property meets a regional requirement for value satisfaction. Article 411: Transfer A quantity of goods is not considered to be an original commodity, since it has been subject to production in accordance with the requirements of Section 401 where, after such manufacture, the goods are subject to continuous production or other operation outside the territory of the contracting parties, with non-loading, transshipment or any other measures necessary to keep them in good condition or to transport the goods in the area of one of the parties. Article 412: Non-qualifying Operations Product activity is not considered an original issue solely because of: (a) simple dilution with water or other substance that does not significantly alter the characteristics of the case; or (b) any production or price policy for which it can be demonstrated, on the basis of an overload of evidence, that the purpose of circumventing this chapter is to be. Article 413: Interpretation and Application For the purposes of this chapter: a) the basis of the ranking in this chapter is the harmonized system; (b) where a product subject to a tariff position is described in parentheses according to the tariff position, the name is indicated only for reference purposes; (c) in the case of the application of Article 401, point (d), the determination of a position or sub-position of the harmonized system is made on the basis of the nomenclature of the position or sub-position or the general rules of interpretation, chapter notes or section notes of the harmonized system; (d) in the context of the application of the customs assessment code under this chapter (i) the principles of the Goods Assessment Code apply to domestic operations, to changes desired by circumstances, as would be necessary for international transactions; (ii) the provisions of this chapter take precedence over the goods assessment code for differences and (iii) the definitions in section 415 prevail over those of the Goods Assessment Code to the extent that the definitions of the customs assessment code are a priority, as long as the deviations of any difference are a priority; and (e) all costs covered in this chapter are accounted for and maintained in accordance with generally accepted accounting principles applicable in the territory of the part where the goods are produced.

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