Identificación de los procedimientos arancelarios de un dispositivo médico que utiliza nuevas tecnologías y materia prima. Caso de Estudio : Aparato Catamenial.

Abstract

The Catamenial Device or Menstrual Cup is a surgical silicone container that collects menstrual blood in a comfortable, hygienic and environmentally friendly way; however, the National Customs Service of Ecuador classifies it under a very generic heading without considering the classification of the product as a medical device. A poor tariff classification and its non-follow-up can result in a failure against the law that protects the consumer, because the previous controls that they should not be exercised, and that the law clearly establishes. For this reason the present investigation proposes a change and creation of tariff allocation, with the objective of identifying the tariff procedures of a medical device that uses new technologies and raw materials. And obtaining as a result a specific subheading harmonized at a ten-digit level in the Tariff of Ecuador, in Chapter 96 "Miscellaneous manufactured goods", in heading 9619 "Compresses and hygienic tampons, diapers for babies and similar items, of any subject. ”, Specifically 9619.00.90.30“ Menstrual Cup ”with access restricted by sanitary registration.