Reglas generales comunes a la nomenclatura y a los derechos
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b) Salvo lo dispuesto en la regla 5 a) anterior, los envases (1) que contengan mercancías se clasificarán con ellas cuando sean del tipo de los normalmente utilizados para esa clase de mercancías. Sin embargo, esta disposición no será obligatoria cuando los envases sean susceptibles de ser utilizados razonablemente de manera repetida.
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La clasificación de mercancías en las subpartidas de una misma partida está determinada legalmente por los textos de estas subpartidas y de las notas de subpartida así como, mutatis mutandis, por las reglas anteriores, bien entendido que sólo pueden compararse subpartidas del mismo nivel. A efectos de esta regla, también se aplican las notas de sección y de capítulo, salvo disposición en contrario.
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Reglas generales relativas a los derechos 1. Los derechos de aduana aplicables a las mercancías importadas originarias de países que sean Partes contratantes del Acuerdo General sobre Aranceles Aduaneros y Comercio o con los que la Comunidad Europea ya haya concluido acuerdos con la cláusula de nación más favorecida en materia arancelaria serán los derechos convencionales mencionados en la columna 3 del cuadro de derechos. Salvo disposiciones en contrario, estos derechos convencionales serán también aplicables a las mercancías distintas de las contempladas anteriormente, importadas de terceros países.
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Los derechos de aduana convencionales citados, según los casos, en la columnas 3 o 4a serán aplicables a partir del 1 de enero de 2001.
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Cuando los derechos de aduana autónomos sean inferiores a los derechos convencionales, se aplicarán los derechos autonómos que figuran en las notas a pie de página.
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Las disposiciones del punto 1 no se aplicarán cuando estén previstos derechos de aduana autónomos especiales para mercancías originarias de determinados países, o cuando sean aplicables derechos de aduana preferentes en virtud de convenios.
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Las disposiciones de los puntos 1 y 2 no impedirán la aplicación por los Estados miembros de derechos de aduanas...
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