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Prior to exporting to a foreign country or even agreeing to sell to a customer in a foreign country,
a U.S. company should be aware of any foreign laws that might affect the sale. Information about
foreign law often can be obtained from the customer or distributor to which the U.S. company
intends to sell. However, if the customer or distributor is incorrect in the information that it gives
to the exporter, the exporter may pay dearly for having relied solely upon the advice of the
customer. Incorrect information about foreign law may result in the prohibition of importation of
the exporter’s product, or it may mean that the customer cannot resell the product as profitably
as expected. Unfortunately, customers often overlook those things that may be of the greatest
concern to the exporter. As a result, it may be necessary for the U.S. exporter to confirm its
customer’s advice with third parties, including attorneys, banks, or government agencies, to feel
confident that it properly understands the foreign law requirements. Some specific examples are
as follows:
1. Industry standards Foreign manufacturers and trade associations often promulgate industry
standards that are enacted into law or that require compliance in order to sell successfully there. It
may be necessary to identify such standards even prior to manufacture of the product that the
company intends to sell for export or to modify the product prior to shipment. Or, it may be
necessary to arrange for the importing customer to make such modifications. Sometimes
compliance with such standards is evidenced by certain marks on the product, such as ‘‘JIS’’
(Japan), ‘‘CSA’’ (Canada), and ‘‘UL’’ (Underwriters Laboratories - U.S.). One type of foreign safety
standard that is becoming important is the ‘‘CE’’ mark required for the importation of certain
products into the European Community. The European Community has issued directives relating
to safety standards for the following important products: toys, simple pressure vessels and
telecommunications terminal equipment, machinery, gas appliances, electromagnetic
compatibility, low voltage products, and medical devices (see www.newapproach.org.). Products
not conforming to these directives are subject to seizure and the assessment of fines. The
manufacturer may conduct its own conformity assessment and self-declare compliance in most
cases. For some products, however, the manufacturer is required (and in all cases may elect) to
hire an authorized independent certifying service company to conduct the conformity assessment.
The manufacturer must maintain a technical construction file to support the declaration and must
have an authorized representative located within the European Community to respond to
enforcement actions. The ISO 9000 quality standards are becoming increasingly important for
European sales. One helpful source of information in the United States is the National Center for
Standards and Certification Information, a part of the Department of Commerce National Institute
of Standards and Technology, www.nist.gov, which maintains collections of foreign government
standards by product. The National Technical Information Service, www.ntis.gov, the Foreign
Agricultural Service of the Department of Agriculture, www.fas.usda.gov, and the American
National Standards Institute, www.ansi.org, which maintains over 100,000 worldwide product
standards on its NSSN network, also collect such information. Canada has the 20 exporting:
Procedures and Documentation Standards Council, www.scc.ca, and Germany has the Deutsches
Institut für Normung (DIN), http://www.din.de/de/
2. Foreign customs laws The countries of export destination may have absolute quotas on the
quantity of products that can be imported. Importation of products in excess of the quota will be
prohibited. Similarly, it is important to identify the amount of customs duties that will be assessed
on the product, which will involve determining the correct tariff classification for the product
under foreign law in order to determine whether the tariff rate will be so high that it is unlikely
that sales of the product will be successful in that country, and to evaluate whether a distributor
will be able to make a reasonable profit if it resells at the current market price in that country. It is
especially important to confirm that there are no antidumping, countervailing, or other special
customs duties imposed on the products. These duties are often much higher than regular ad
valorem duties, and may be applied to products imported to the country even if the seller was not
subject to the original antidumping investigation. Some countries, such as Ethiopia, Belarus,
Cambodia, Yugoslavia, Kazakhstan, Lebanon, Liberia, Saudi Arabia, and Ukraine, do not fully
adhere to the GATT Valuation Code and may assess duties on fair market value rather than invoice
price. Another problem is ‘‘assists.’’ If the buyer will be furnishing items used in the production of
merchandise, such as tools, dies, molds, raw materials, or engineering or development services, to
the seller, the importer of record (whether that is the buyer or the seller through an agent) may be
required to pay customs duties on such items, and the seller may be required to identify such
items in its commercial invoices. Many countries have severe penalties for import violations; for
example, France assesses a penalty of two times the value of the merchandise, India assesses a
penalty of five times the value of the merchandise, and China confiscates the merchandise. See
appendix K listing web sites for foreign customs agencies and tariff information. In any case, where
there is doubt as to the correct classification or valuation of the merchandise, duty rate, or
existence of assists, the importer (whether buyer or seller) may wish to seek an administrative
ruling from the foreign customs agency. This will usually take some period of time, and the seller
and buyer may have to adjust their production and delivery plans accordingly. (A more thorough
understanding of the types of considerations that the buyer may have to take into account under
its customs laws can be gained by reviewing the similar considerations for a U.S. importer
discussed in chapter 6, section F).
4. Buy American equivalent Laws Foreign government agencies often promulgate regulations that
are designed to give preferential treatment to products supplied by manufacturers in their own
country. This may consist of an absolute preference, or it may be a certain price differential
preference. Determining whether such laws or agency regulations exist for your company’s
products is mandatory if government sales are expected to be important.
5. Exchange controls and import licenses Unlike the United States, many nations of the world have
exchange control systems designed to limit the amount of their currency that can be used to buy
foreign products. These nations require that an import license from a central bank or the
government be obtained in order for customers in that country to pay for imported products. For
a U.S. exporter who wishes to get paid, it is extremely important to determine (1) whether an
exchange control system exists and an import license is necessary in the foreign country, (2) what
time periods are necessary to obtain such licenses, and (3) the conditions that must be fulfilled
and documentation that must be provided in order for the importer to obtain such licenses.
6. Value-added taxes Many countries impose a value-added tax on the stages of production and
distribution. Such taxes usually apply to imported goods, so that the importer, in addition to
paying customs duties, must pay a value-added tax based, usually, on the customs value plus
duties. When the importer marks up and resells the goods, it will collect the tax from the
purchaser, which it must remit to the tax authorities after taking a credit for the taxes due on
importation. (Exporters are often exempt from the value added tax) the amount of valueadded tax
can be significant, as it is usually higher than traditional sales taxes, and, therefore, whether the
product can be priced competitively in the foreign market is a matter of analysis.
7. Specialized laws Foreign countries often enact specialized laws prohibiting the importation of
certain products except in compliance with such laws. In the United States, there are many special
laws regulating the domestic sale and importation of a wide variety of products (see chapter 6,
section A). Some U.S. laws regulate all products manufactured in the United States; others do not
apply to products being manufactured for export. In any case, like the United States, foreign
countries often have special laws affecting certain products or classes of products, and the
existence of such regulation should be ascertained prior to manufacture, prior to entering into an
agreement to sell, and even prior to quoting prices or delivery dates to a customer. (Johnson y
Bade, 2010) 1
Antes de exportar a un país extranjero o incluso acordar vender a un cliente en un país extranjero,
una empresa de EE.UU. debe estar al tanto de cualquier ley extranjera que pueda afectar a la
venta. La información sobre la ley extranjera a menudo se puede obtener del cliente o distribuidor
a la que la compañía de EE.UU. tiene la intención de vender. Sin embargo, si el cliente o
distribuidor no cumple con la información que facilita al exportador, éste puede pagar caro por
haber confiado únicamente en el asesoramiento del cliente.
1. Normas industriales
Los fabricantes extranjeros y las asociaciones comerciales a menudo promulgan normas
industriales que se convierten en ley o que exigen su cumplimiento para poder vender con
éxito allí. Puede ser necesario identificar dichas normas incluso antes de la fabricación del
producto que la empresa se propone vender para la exportación o modificar el producto
antes del envío. O, puede ser necesario hacer arreglos para que el cliente importador haga
tales modificaciones. A veces el cumplimiento con tales normas se evidencia por ciertas
marcas en el producto, tales como JIS’’ (Japón), CSA’’ (Canadá), y UL’ (Underwriters
Laboratories - U.S.). Un tipo de norma de seguridad extranjera que está adquiriendo
importancia es la marca « CE’’ requerida para la importación de determinados productos
en la Comunidad Europea. La Comunidad Europea ha publicado directivas relativas a las
normas de seguridad para los siguientes productos importantes: juguetes, recipientes a
presión simples y equipos terminales de telecomunicaciones, maquinaria, aparatos de gas,
compatibilidad electromagnética, productos de baja tensión, y dispositivos médicos (véase
www.newapproach.org.). Los productos que no se ajusten a estas directivas están sujetos
a incautación y a la evaluación de multas. En la mayoría de los casos, el fabricante podrá
llevar a cabo su propia evaluación de la conformidad y auto declaración de conformidad.
Para algunos productos, sin embargo, el fabricante está obligado (y en todos los casos
puede elegir) a contratar una compañía de servicios de certificación independiente
autorizada para llevar a cabo la evaluación de la conformidad. El fabricante deberá llevar
un expediente técnico de construcción en apoyo de la declaración y disponer de un
representante autorizado en la Comunidad Europea para responder a las medidas de
ejecución.
Las normas de calidad ISO 9000 son cada vez más importantes para las ventas europeas.
Una fuente útil de información en los Estados Unidos es el Centro Nacional de Normas e
Información de Certificación, que forma parte del Instituto Nacional de Normas y
Tecnología del Departamento de Comercio, www.nist.gov, que mantiene colecciones de
estándares gubernamentales extranjeros por producto. El Servicio Nacional de
Información Técnica, www.ntis.gov, el Servicio Agrícola Exterior del Departamento de
Agricultura, www.fas.usda.gov, y el Instituto Nacional de Normas de los Estados Unidos,
www.ansi.org, que mantiene más de 100,000 estándares de productos a nivel mundial en
su red NSSN, también recogen dicha información. Canadá tiene los 20 exportadores:
Consejo de Procedimientos y Normas de Documentación, www.scc.ca, y Alemania tiene el
Deutsches Institut für Normung (DIN),
3. Contratación pública
Las ventas a gobiernos extranjeros, organismos gubernamentales o empresas privadas de
propiedad parcial del gobierno a menudo implican procedimientos y documentación
especializados. Se puede exigir la licitación pública y el cumplimiento de las normas de
licitación y adquisición, así como el suministro de bonos de licitación, fianzas de
cumplimiento, garantías, cartas de crédito contingente y numerosas certificaciones. Puede
prohibirse la comisión, o puede exigirse la divulgación de las comisiones pagadas. Las
compras del gobierno pueden calificar para aranceles aduaneros, cuotas, o exenciones de
licencias de importación. Trueque o comercio compensatorio puede ser necesario.
7. Leyes especializadas
Los países extranjeros suelen promulgar leyes especializadas que prohíben la importación
de determinados productos, salvo en cumplimiento de dichas leyes. En los Estados Unidos
hay muchas leyes especiales que regulan la venta e importación de una amplia variedad
de productos en el país (véase el capítulo 6, sección A). Algunas leyes de EE.UU. regulan
todos los productos fabricados en los Estados Unidos; otros no se aplican a los productos
que se fabrican para la exportación. En cualquier caso, al igual que los Estados Unidos, los
países extranjeros suelen tener leyes especiales que afectan a determinados productos o
clases de productos, y la existencia de esa reglamentación debe determinarse antes de la
fabricación, antes de suscribir un acuerdo de venta, e incluso antes de cotizar precios o
fechas de entrega a un cliente. (Johnson y Bade, 2010) 1
Elabore un vocabulario como mínimo de 10 términos técnicos en inglés, con su respectivo
significado en español.
VOCABULARIO
Importación
Exportación
Leyes
Extranjero
Reglas
Impuestos
Clientes
Empresa
Revender
Rentabilidad
Fabricantes
Producto
Regulación
Vendedor
Proveedor
Licencias
Control
Aduana
Pago
Países
VOCABULARY
Import
Export
Laws
Foreign
Rules
Taxes
Customers
Company
Resell
Profitability
Manufacturers
Product
Regulation
Seller
Supplier
Licenses
Control
Customs
Payment
Countries
Interest
RESUMEN
1. Normas Industriales:
Los fabricantes extranjeros y las asociaciones comerciales, hacen normas que convierten
en ley o que exigen su cumplimiento para poder vender con éxito. A veces el
cumplimiento con tales normas se evidencia por ciertas marcas en el producto, tales como
JIS’’ (Japón), CSA’’ (Canadá), y UL’ (Underwriters Laboratories - U.S.). Es importante que los
productos cumplan con este tipo de normas para evitar incautaciones y evaluación de
multas.
3. Contratación Publica
Al momento de hacer una venta a gobiernos de países extranjeros, organismos
gubernamentales o empresas privadas de propiedad parcial del gobierno, requieren de
una documentación más especializada, como licitaciones públicas, cumplimiento de
normas de adquisición, suministro de bonos de licitación, fianzas de cumplimiento y
garantías. Dichas compras del gobierno pueden calificar para aranceles aduaneros, cuotas,
o exenciones de licencias de importación.
6. Muchos países imponen un impuesto sobre el valor añadido en las fases de producción y
distribución. Estos impuestos suelen aplicarse a las mercancías importadas, entonces el
importador debe pagar un dicho excedente a parte de lo requerido por la aduana. En el
momento en que el importador pone precio a su mercancía, debe incluir el impuesto que
fue cobrado para recuperar su dinero y dirigirse a las autoridades fiscales después de
tomar el crédito por dichos impuestos.
7. Leyes especializadas
Los países extranjeros crean leyes especializadas que prohíben la importación de algunos
productos, salvo en el cumplimiento de dichas leyes. Esto afecta directamente al producto
o a las clases de productos y por eso debe analizarse dichas leyes antes de hacer negocio
con los clientes.
ABSTRACT
When exporting to a foreign country or making any type of foreign negotiation, it is necessary to
know the type of laws, preferably relying on third parties, such as lawyers or banks to avoid
affecting their sale, and thus does not risk such import being prohibited or that the customer
cannot resell the product with the expected profitability.
1. Industrial Standards:
Foreign manufacturers and trade associations, make rules that make law or that demand
compliance in order to be able to sell successfully. Sometimes compliance with such
standards is evidenced by certain marks on the product, such as JIS’’ (Japan), CSA’
(Canada), and UL’ (Underwriters Laboratories - U.S.). It is important that products comply
with these standards in order to avoid seizures and the evaluation of fines.
4. Buying equivalent
Different nations of the world have systems of regulation of their currency which is used
to buy foreign products, These nations require an import licence from a central bank or
government so that customers in that country can pay for imported products.
Many countries impose a value added tax at the production and distribution stages. These
taxes are usually levied on imported goods, so the importer has to pay such a surplus to
part of the customs requirement. At the time the importer puts a price on his goods, he
must include the tax that was collected to recover his money and turn to the tax
authorities after taking credit for those taxes.
7. Specialized laws
Foreign countries create specialized laws prohibiting the importation of certain products,
except in compliance with such laws. This directly affects the product or product classes
and therefore such laws must be analysed before doing business with customers.