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In brief

On 29 December 2022, the National Executive issued Decree No. 4,758 (“Decree“)1, which adopts the legal regime of goods and the Common Customs Tariff Schedule of the States Parties of MERCOSUR (NCM) (“Tariff“)2.

The Decree entered into force on 3 January 2023, five days after its publication on 29 December 2022.

The Decree does not repeal the reforms of the Tariff established in Decrees Nos. 4,111, 4,684, 4,728 and 4,734 of 5 February 2020, 2 May 2022, 23 August 2022 and 2 September 2022, respectively.

Relevant amendments of the Tariff

1. Amendment of column five of article 37 of the Tariff. The Decree modified the legal regime for import applicable to subheading 2903.71.00.00 (chlorodifluoromethane), making Legal Regime 10 (Permit from the Ministry with competence in Environmental matters) applicable instead of Legal Regime One (Import or Export Prohibited).

2. Modification of subheadings in article 37 of the Tariff. The Decree modified the description of goods (column two), the Ad Valorem Tariff of the Common External Tariff (AEC) (column four), the legal regime for import (column five) and the legal regime for export (column six) of article 37 of the Tariff, for several subheadings. For more information on the modified subheadings, please do not hesitate to contact us.

3. Incorporation of a new subchapter on goods imported by the State. The Decree added a new subchapter identified with number IV relating to “Goods Imported by Public Administration Bodies or Entities,” in chapter 98 of article 37 of the Tariff.

4. Amendment of column four of article 37 of the Tariff. The Decree modified column four of article 37 of the Tariff (AEC), but only the subheadings indicated below. Such AEC will be applied preferentially and immediately with respect to column three of said article.

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Spanish version

1 Official Gazette No. 6,727 of 29 December 2022

2 Official Gazette No. 6,281 of 30 December 2016


Manuel Marín has been with Baker McKenzie since 1998 and became partner in 2002. Prior to joining the Firm, he served as chief attorney of the tax division of Legislación Económica, and held varios management positions in the Venezuelan Customs and Tax Administration (SENIAT). Manuel has authored and co-authored various key publications and has spoken extensively in several customs and tax seminars and conferences. He has been a trade and customs professor in the advanced program for counseling and tax administration at the Universidad Metropolitana (UNIMET), and has given extension courses in the Universidad Central de Venezuela (UCV), the Universidad Católica Andres Bello (UCAB), and the Escuela Nacional de Administración y Hacienda Pública (ENAHP).


Marie Roschelle Carolina Quintero Sabino is an Associate in Baker McKenzie, Caracas office.

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