{"id":1832,"date":"2021-01-27T02:01:02","date_gmt":"2021-01-27T02:01:02","guid":{"rendered":"https:\/\/hnfiscal.com\/?p=1832"},"modified":"2021-06-18T19:07:58","modified_gmt":"2021-06-19T02:07:58","slug":"el-cumplimiento-del-numero-de-identificacion-comercial-nico","status":"publish","type":"post","link":"https:\/\/hnfiscal.com\/en\/2021\/01\/27\/el-cumplimiento-del-numero-de-identificacion-comercial-nico\/","title":{"rendered":"El cumplimiento del N\u00famero de Identificaci\u00f3n Comercial (NICO)"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Como es de conocimiento de algunos contribuyentes, en materia de Comercio Exterior en 2020 se iniciaron las actualizaciones en diversas herramientas normativas, mismas que son tendientes a dar cumplimiento a la implementaci\u00f3n de la <em>Sexta Enmienda del Sistema Armonizado (SA),<\/em> esto como resultado del compromiso internacional adquirido por M\u00e9xico al ser miembro de la OMA \u201cOrganizaci\u00f3n Mundial de Aduanas\u201d. En qu\u00e9 se traduce este cambio, b\u00e1sicamente en utilizar un <strong>quinto par de d\u00edgitos<\/strong> en las fracciones arancelarias, al que se le denomina <strong>N\u00famero de Identificaci\u00f3n Comercial (NICO). <\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Principales instrumentos relacionados con la aplicaci\u00f3n del NICO<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li>El 01 de julio de 2020 fue publicada en el Diario Oficial de la Federaci\u00f3n la <strong>Ley de los Impuestos Generales de Importaci\u00f3n y de Exportaci\u00f3n (<\/strong><strong>LIGIE<\/strong><strong>)<\/strong><strong> 2020<\/strong>, con lo cual se actualiza y moderniza uno de los instrumentos fundamentales del comercio exterior, la cual entr\u00f3 en vigor el <strong>28 de diciembre de 2020.<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li>El pasado 17 de noviembre de 2020, la Secretar\u00eda de Econom\u00eda dio a conocer a trav\u00e9s del Diario Oficial de la Federaci\u00f3n el \u201c<strong><em>Acuerdo por el que se dan a conocer los N\u00fameros de Identificaci\u00f3n Comercial (NICO) y sus tablas de correlaci\u00f3n\u201d.<\/em><\/strong><\/li>\n<\/ul>\n<p><strong><em>\u00a0<\/em><\/strong><\/p>\n<p><strong>Aspectos a considerar<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>En la <strong>Nueva LIGIE 2020<\/strong> se eliminan fracciones arancelarias obsoletas o de bajo comercio; aunque se realiz\u00f3 una compactaci\u00f3n de fracciones arancelarias, en numerosos casos, puede existir un desdoblamiento a nivel NICO con el objetivo de diferenciar mercanc\u00edas.<\/p>\n<p>&nbsp;<\/p>\n<p>Si bien son de gran apoyo las tablas de correlaci\u00f3n entre las fracciones arancelarias de la TIGIE 2012 con la Nueva TIGIE 2020, es importante estar al d\u00eda con las <strong>constantes actualizaciones<\/strong> que se publican por parte de la autoridad.<\/p>\n<p>&nbsp;<\/p>\n<p>Sugerimos realizar un <strong>an\u00e1lisis de la correcta clasificaci\u00f3n arancelaria<\/strong> que desde la LIGIE 2012 se viene utilizando, con el objeto de no arrastrar diferencias en la nueva aplicaci\u00f3n de la Nueva LIGIE 2020.<\/p>\n<p>&nbsp;<\/p>\n<p>Una vez que se tenga identificada la fracci\u00f3n arancelaria en la Nueva LIGIE 2020, es importante que se analice de manera minuciosa la asignaci\u00f3n del NICO, y no pasar desapercibido que pueden existir algunos casos donde la <strong>relaci\u00f3n de la fracci\u00f3n y el NICO<\/strong> <strong>no es directa<\/strong>, es decir, hay un desdoblamiento.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Nos reiteramos a sus \u00f3rdenes para cualquier duda o apoyo, esperando que la informaci\u00f3n proporcionada sea de gran utilidad.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Como es de conocimiento de algunos contribuyentes, en materia de Comercio Exterior [&hellip;]<\/p>\n","protected":false},"author":94,"featured_media":1977,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"right-sidebar","site-content-layout":"content-boxed-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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