89 Navegación marítima o fluvial
692 ES Diario Oficial de las Comunidades Europeas 30. 10. 98
NAVEGACIÓN MARÍTIMA O FLUVIAL Nota 1. Los barcos incompletos o sin terminar y los cascos, aunque se presenten desmontados o sin montar todavía, así como los barcos completos desmontados o sin montar, se clasifican en la partida 8906 en caso de duda respecto a la clase de barco a que pertenecen.
Notas complementarias 1. En las subpartidas 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 12, 8902 00 18, 8903 91 10, 8903 92 10, 8904 00 91 ó 8906 00 91, sólo se incluirán los barcos concebidos para navegar por alta mar y cuya mayor longitud exterior del casco (con exclusión de los apéndices) sea, por lo menos, igual a 12 metros. Sin embargo, los barcos de pesca y los barcos de salvamento, cuando estén concebidos para navegar por alta mar, se considerarán siempre como barcos para la navegación marítima, sin que se tenga en cuenta su longitud.
2. En las subpartidas 8905 10 10 y 8905 90 10, se clasifican únicamente los barcos y los diques flotantes, concebidos para navegar por alta mar.
3. Para la aplicación de la partida 8908 en la expresión 'barcos y demás artefactos flotantes para desguace' se entienden comprendidos igualmente los artículos que se expresan a continuación, cuando se presenten al despacho de aduanas con los mencionados barcos y siempre que hayan formado parte del equipo normal de los mismos:
-- piezas de recambio (tales como las hélices), incluso nuevas;
-- artículos amovibles (muebles, artículos de cocina, vajilla, etc.) que presenten marcadas señales de haber sido usados.
Código NC Designación de la mercancia Tipo de los derechos Unidad suplementariaautónomos (%) convencionales (%) 1 2 3 4 5
8901 Transatlánticos, barcos para excursiones (de cruceros), transbordadores, cargueros, gabarras (barcazas) y barcos similares para el transporte de personas o mercancías:
8901 10 - Transatlánticos, barcos para excursiones (de cruceros), y barcos similares concebidos principalmente para transporte de personas; transbordadores:
8901 10 10 - - Para la navegación marítima . . . . . . . . . . . . . . . . . . . . . . . . . . . exención exención GT 8901 10 90 - - Los demás . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1,7 p/st 8901 20 - Barcos cisterna:
8901 20 10 - - Para la navegación marítima . . . . . . . . . . . . . . . . . . . . . . . . . . . exención exención GT 8901 20 90 - - Los demás...
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