Qué es el Sistema Arancelario Centroamericano (SAC) -Estructura-

Understanding the Central American Tariff System

Overview of the Central American Tariff System

• The Central American tariff system, known as ZAC, is based on regional customs legislation applicable to five countries: Guatemala, El Salvador, Honduras, Nicaragua, and Costa Rica. Panama is in the process of joining this system.

• The ZAC operates under laws established by CAUCA and RECAUCA, which govern tariffs for imported products within these nations.

Structure of the Tariff System

• The Harmonized System (HS), a global standard for classifying goods, serves as the foundation for ZAC. It consists of six digits that are expanded to ten digits in Central America following updates in 2017.

• Prior to ZAC's establishment, there was a uniform nomenclature called UCA. The transition to ZAC occurred after the formation of the World Customs Organization.

Classification and Limitations

• The ZAC only classifies tangible goods; intangible products such as services or software cannot be categorized within this system.

• Examples of non-classifiable items include training programs and computer games; only physical products are included in tariff classifications.

Sections and Chapters within ZAC

• Similarities exist between ZAC and HS regarding structure; both have sections (21 for ZAC), but differ in chapters—ZAC has 99 chapters compared to HS's 97.

• Chapters 98 and 99 are reserved for special regimes that individual countries may implement under their own regulations.

Legal Notes and Interpretations

• Each section contains legal notes that clarify definitions and contexts relevant to classification. These notes help users understand how to interpret specific tariff codes effectively.

Understanding the Structure of Sections and Chapters

Overview of Sections and Chapters

• Each section in the classification system consists of a group of chapters, with Section One containing five chapters focused on topics like live animals and edible meats.

• The SAC (Sistema Armonizado de Clasificación) comprises 21 sections, each grouping related chapters that share thematic relevance.

Chapter Structure

• A chapter is defined as an aggregation of tariff items, indicating how these items are organized within the broader structure.

• Chapters contain shared commodities with similar characteristics; for instance, the chapter on live animals includes four-digit tariff items specifically related to this category.

Legal Notes in Chapters