Resumen de La aplicación del método deductivo en la clasificación arancelaria de mercancías de comercio internacional.
Mizraim Martínez, Ivonne López, Ruth Ortiz
The main instrument used for the classification of goods, the Harmonized Commodity Description and Coding System ( HS) , which has been in use since 1988 in the member countries of the World Trade Organization (WTO) and the World Customs Organization (WCO); in this most tariffs of member countries of the two aforementioned agencies are based , and therefore Mexico . The importance of proper tariff classification is the result of determining the tariff taxes on imports or exports, and on the other non-tariff requirements or obligations.
To our subject is essential to make use of a methodology and a suitable method for classifying a product; must follow a series of logical- legal steps allow us to reach a universal code to designate the goods.
Use of Deductive method proposed in this paper allows us to go step by step and provides us make a logical and legal for the correct determination of tariff item analysis. Anyone making use thereof, may unravel the legislature's intent when creating the rule of law . Addition shall comply with the legal interpretation of Article 5 frames CFF.
