Imposición a tanto alzado
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Casos particulares:
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i) iiiilas DCI comprenden solamente a los productos descritos en las listas recomendadas y propuestas publicadas por la Organización Mundial de la Salud (OMS). Cuando el número de productos que comprende una DCI es inferior al cubierto por el número CAS RN, sólo aquellos productos comprendidos por la DCI serán objeto de exención de derechos arancelarios;
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ii) iiicuando un producto de los anexos 3 o 6 tiene un número CAS RN que corresponde a un isómero específico, sólo este isómero podrá beneficiarse de la exención;
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iii) iilos derivados dobles (sales, ésteres e hidratos) de una DCI, designados por la combinación de una DCI del anexo 3 con prefijos o sufijos del anexo 4, tendrán derecho a la exención siempre que puedan clasificarse en la misma partida SA de seis cifras que su DCI correspondiente:
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iii) iiejemplo: éster metílico de la alanina, clorhidrato;
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iv) iicuando una DCI del anexo 3 sea una sal (o un éster), ninguna otra sal (o éster) del ácido correspondiente a la DCI tendrá derecho a la exención:
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iv) iiejemplo: oxprenoato potásico (DCI): exento;
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iv) iiejemplo: oxprenoato sódico: no exento.
D. Imposición a tanto alzado 1. Se aplicará un derecho único del 3,5 % ad valorem a las mercancías:
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-- contenidas en los envíos dirigidos de particular a particular, o 1. -- contenidas en los equipajes personales de los viajeros, 1. siempre que se trate de importaciones desprovistas de todo carácter comercial.
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Este derecho de aduana único del 3,5 % será aplicable siempre que el valor global de las mercancías sujetas a derechos de importación no exceda, por envío o por viajero, de 350 Q.
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Estarán excluidos de la aplicación del derecho de aduana único las mercancías del capítulo 24 que estén contenidas en un envío o en los equipajes personales de los viajeros en...
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