8/4/2019 MSC.1-Circ.1205.espaol
1/51
@6YH@SHYJXHY2Y234=/klh
LSGBO@VBH@O JBS[@JB @O[MSOBH@LOBI
LJ@
X
Smn/6 [;,;/42 JXH/2,H`sh/234=3> jbpl 344>
K@SMH[S@HMX TBSB IB MIBCLSBH@O KM JBO]BIMX KM N]OH@LOBJ@MO[LP JBO[MO@J@MO[L KM ILX X@X[MJBX KM CL[MX XBI^B^@KBX
2 Mi Hlj`{ km Xmg}s`kbk Jbs{`jb mo x} 12 tms`lkl km xmx`lomx !24 b 20 km jbplkm 344>) {mo`mokl mo h}mo{b mi ojmsl km bhh`kmo{mx abc`klx hlo ilx x`x{mjbx km cl{mx
xbi~b~`kbx smhlolh`mokl bkmjx ib omhmx`kbk km jmflsbs ilx jbo}bimx km n}oh`lobj`mo{l p
jbo{mo`j`mo{l km k`halx x`x{mjbx p abc`mokl mqbj`obkl ibx tslt}mx{bx nlsj}ibkbx tls mi
X}chlj`{ km Tsl{mhh`o hlo{sb @ohmok`lx mo x} =4 tms`lkl km xmx`lomx btslc ibx #K`smh{s`hmxtbsb ib mibclsbh`o km jbo}bimx km n}oh`lobj`mo{l p jbo{mo`j`mo{l km ilx x`x{mjbx km cl{mx
xbi~b~`kbx# r}m n`g}sbo mo mi bomql/
3 Xm `o~`{b b ilx Glc`msolx J`mjcslx b r}m tlogbo ibx K`smh{s`hmx mo hlolh`j`mo{l km{lkbx ibx Tbs{mx `o{msmxbkbx tbsb x} bti`hbh`o xmgo tslhmkb/
&&&
8/4/2019 MSC.1-Circ.1205.espaol
2/51
8/4/2019 MSC.1-Circ.1205.espaol
3/51
JXH/2,H`sh/234=
@6YH@SHYJXHY2Y234=/klh
BOMQL
K@SMH[S@HMX TBSB IB MIBCLSBH@O KM JBO]BIMX KM N]OH@LOBJ@MO[LP JBO[MO@J@MO[L KM ILX X@X[MJBX KM CL[MX XBI^B^@KBX
2 JC@[L KM BTI@HBH@O P N@OBI@KBK KM IBX K@SMH[S@HMX
B jmo}kl ilx jbs`olx hbjc`bo km c}r}m p mo lhbx`lomx ol mx{o nbj`i`bs`vbklx hlo
x}x cl{mx xbi~b~`kbx/ Ilx bhh`kmo{mx r}m smg`x{sbo ilx x`x{mjbx km cl{mx xbi~b~`kbx xm kmcmo hlo
nsmh}moh`b bi hlolh`j`mo{l `ox}n`h`mo{m r}m xm {`mom xlcsm x{lx i{`jlx mo tbs{`h}ibs mo il r}m
smxtmh{b b ilx x`x{mjbx kmi jmhbo`xjl km x}mi{b/ Tls {bo{l ib xmoh`iimv km }xl km ilx jbo}bimx km
ilx x`x{mjbx km cl{mx xbi~b~`kbx mx `jtls{bo{m tbsb m~`{bs k`halx bhh`kmo{mx/
Ib n`obi`kbk km mx{bx k`smh{s`hmx mx hlo{s`c}`s b ib mibclsbh`o km jbo}bimx km }xl xmoh`iil
xlcsm mi n}oh`lobj`mo{l p jbo{mo`j`mo{l km ilx x`x{mjbx km cl{mx xbi~b~`kbx `ohi}`klx ilx
k`xtlx`{`~lx km t}mx{b b nil{m5 k`halx jbo}bimx kmcmo xms km nh`i hljtsmox`o/ Ibx k`smh{s`hmx
kbo nm kmi gsbkl `koml km km{biim p kmi mjtiml km `i}x{sbh`lomx bi mqti`hbs ib }{`i`vbh`o xmg}sb
km x`x{mjbx hs{`hlx/ Xm `o~`{b b ilx nbcs`hbo{mx km cl{mx xbi~b~`kbx p k`xtlx`{`~lx km t}mx{b b
nil{m p smh}tmsbh`o b r}m {mo`mokl mo h}mo{b ibx tsmxmo{mx k`smh{s`hmx mibclsmo jbo}bimx km
hljtsmox o nh`i/ Ib }{`i`vbh`o km ~`kmlx bkmjx km jbo}bimx `jtsmxlx t}mkm smx}i{bs }ob
amssbj`mo{b mn`hbv tbsb ilx jbs`olx r}m xlo smbh`lx b imms }o jbo}bi/
Mx{bx k`smh{s`hmx ol xlo bti`hbcimx o` b ibx `ox{s}hh`lomx tbsb hbxlx km mjmsgmoh`b
tsmxhs`{bx tls ib smgib @@@,1 kmi Hlo~mo`l XLIBX o` b `ox{s}hh`lomx km n}oh`lobj`mo{l {bimx
hljl ilx hbs{mimx p xmbimx mx{`t}ibklx tls ib smgib @@@,0 km k`hal Hlo~mo`l o` {bjtlhl b l{sbx
`ox{s}hh`lomx mxh}m{bx smib{`~bx bi n}oh`lobj`mo{l km ilx cl{mx xbi~b~`kbx/
Ibx tsmxmo{mx k`smh{s`hmx xm smn`msmo b ilx jbo}bimx r}m ilx c}r}mx kmcmo iim~bs b clskl
tbsb r}m ilx }{`i`hmo ilx jbs`olx tls il r}m ibx xmhh`lomx xlcsm ibx `oxtmhh`lomx p mi
jbo{mo`j`mo{l km hbsh{ms xmjbobi p jmox}bi ol {sb{bo ibx ibclsmx km jbo{mo`j`mo{l l
smtbsbh`o/ Mx{bx i{`jbx kmcmsbo xms mnmh{}bkbx tls mi smtsmxmo{bo{m kmi nbcs`hbo{m l }ob
tmsxlob b ib r}m mi nbcs`hbo{m abpb nlsjbkl p {`{}ibkl kmc`kbjmo{m tbsb iim~bs b hbcl mi {sbcbfl
km hlonlsj`kbk hlo ib h`sh}ibs JXH/2,H`sh/234>/
3 HLIBCLSBH@O KM ILX NBCS@HBO[MX KMI CL[M XBI^B^@KBX P KMIK@XTLX@[@^L KM T]MX[B B NIL[M
Mi jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx r}m `ohi}pb }o k`xtlx`{`~l km t}mx{b b nil{mkmcms mibclsbsxm hlo{bokl hlo ib hlibclsbh`o km ilx nbcs`hbo{mx smxtmh{`~lx p abcs km xms
tsmnms`cimjmo{m }o klh}jmo{l o`hl/ Ib hlibclsbh`o km ilx nbcs`hbo{mx kmi cl{m xbi~b~`kbx p
kmi k`xtlx`{`~l km t}mx{b b nil{m tmsj`{`s m~`{bs hljl jo`jl ib }{`i`vbh`o km tbibcsbx
k`x{`o{bx tbsb mi j`xjl jmhbo`xjl l tbsb tbs{mx `ko{`hbx kmi x`x{mjb km cl{mx xbi~b~`kbx hlo il
r}m xm m~`{bso ibx `o{mstsm{bh`lomx mssombx tls tbs{m km ilx jbs`olx/ Mo il x}hmx`~l ibx
tsmxmo{mx k`smh{s`hmx bx}j`so r}m }o jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx `ohi}pm hljl
jo`jl b ilx k`xtlx`{`~lx km t}mx{b b nil{m x` c`mo ilx jbo}bimx `okmtmok`mo{mx km cl{mx
xbi~b~`kbx btbsmflx km x}mi{b p k`xtlx`{`~lx km t}mx{b b nil{m t}mkmo xms mn`hbhmx x` xm hllsk`obo
bkmh}bkbjmo{m p }{`i`vbo ib j`xjb tsmxmo{bh`o km hlonlsj`kbk hlo ibx tsmxmo{mx k`smh{s`hmx/
8/4/2019 MSC.1-Circ.1205.espaol
4/51
JXH/2,H`sh/234=BOMQL
Tg`ob 3
@6YH@SHYJXHY2Y234=/klh
8 OK@HM KMI JBO]BI KM ]O X@X[MJB KM CL[MX XBI^B^@KBX
8/2 Mimjmo{lx r}m kmcmo `ohi}`sxm
]o jbo}bi km n}oh`lobj`mo{l p jbo{mo`j`mo{l km }o x`x{mjb km cl{mx xbi~b~`kbx kmcms`ohi}`s hljl jo`jl ilx x`g}`mo{mx mimjmo{lx6
/2 ~`x`o gmomsbi p mxtmh`n`hbh`o kmi x`x{mjb km cl{mx xbi~b~`kbx5
/3 mqti`hbh`o km ib mx{s}h{}sb p ts`oh`t`l km n}oh`lobj`mo{l km ibx tbs{mx
ts`oh`tbimx kmi x`x{mjb km cl{mx xbi~b~`kbx `ohi}`klx ilx x`x{mjbx kmi jmhbo`xjl
km x}mi{b5
/8 n}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx5 p
/; jbo{mo`j`mo{l m `oxtmhh`o s}{`obs`lx kmi x`x{mjb km cl{mx xbi~b~`kbx/
8/3 Lsgbo`vbh`o kmxhs`th`o p mx{s}h{}sb kmi jbo}bi
8/3/2 Mxr}mjbXm smhlj`mokb r}m xm mibclsm mi jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx km jlkl r}m
`ohi}pb ibx x`g}`mo{mx xmhh`lomx ts`oh`tbimx6
2 kmxhs`th`o gmomsbi km {lkl mi x`x{mjb km cl{mx xbi~b~`kbx5
3 j{lkl km hljtslcbh`o kmi h`mssm km ilx gbohalx km x}mi{b5
8 ltmsbh`o km t}mx{b b nil{m5
; ltmsbh`o km smh}tmsbh`o5
= btbsmfl km x}mi{b hlo p x`o hbsgb5 p
> `oxtmhh`o p jbo{mo`j`mo{l/
8/3/3 Mqti`hbh`o km ilx hljtlomo{mx ts`oh`tbimx p km x} n}oh`o
Ib mx{s}h{}sb p mi ts`oh`t`l km n}oh`lobj`mo{l km ilx hljtlomo{mx ts`oh`tbimx kmi cl{m
xbi~b~`kbx mo tbs{`h}ibs mi jmhbo`xjl km x}mi{b hlo p x`o hbsgb kmcmso mqti`hbsxm jmk`bo{m
k`c}flx p tmsxtmh{`~bx tsmnms`cimjmo{m {s k`jmox`lobimx/ Bkmjx mi n}oh`lobj`mo{l kmi btbsmfl
km x}mi{b kmcms kmxhs`c`sxm xmh}moh`bijmo{m }{`i`vbokl nsbxmx hls{bx mxhs`{bx mo ~lv bh{`~b/
8/3/8 N}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx `ohi}`klx ilx x`x{mjbx kmi jmhbo`xjl km
x}mi{b
Mi n}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx kmcms kmxhs`c`sxm }{`i`vbokl ibx
ls`mo{bh`lomx x`g}`mo{mx6
8/4/2019 MSC.1-Circ.1205.espaol
5/51
JXH/2,H`sh/234=BOMQL
Tg`ob 8
@6YH@SHYJXHY2Y234=/klh
/2 kmcms mqti`hbsxm ib xmh}moh`b km n}oh`lobj`mo{l5
/3 kmcmso mqti`hbsxm ilx km{biimx kmi n}oh`lobj`mo{l jmk`bo{m k`c}flx/ Mi
n}oh`lobj`mo{l p mi jl~`j`mo{l hlssmxtlok`mo{m km ibx tbs{mx kmi jmhbo`xjl km
x}mi{b kmcmso kmxhs`c`sxm jmk`bo{m `i}x{sbh`lomx p nl{lgsbnbx }{`i`vbokltsmnms`cimjmo{m jbshbx p nimhabx tbsb `ok`hbs ib k`smhh`o km k`hal jl~`j`mo{l5 p
/8 ilx s`mxglx ibx tsmhb}h`lomx p ibx ol{bx kmcmso `kmo{`n`hbsxm hlo xjclilx
mxtmhn`hlx kmi gsbkl km s mxgl/ Hljl mfmjtil km ilx k`~msxlx gsbklx km s`mxgl p
km ilx xjclilx tms{`omo{mx hlomqlx xm nlsj}ibo ibx smhljmokbh`lomx x`g}`mo{mx6
/2 Tbsb mi o`~mi jq`jl km s`mxgl !tls mfmjtil mo ib mqti`hbh`o km ib
#ltmsbh`o km x}mi{b hlo hbsgb#) kmcmso }{`i`vbsxm mi xjclil x`g}`mo{m
!nlokl slfl) p }ob ol{b km bk~ms{moh`b tbsmh`kb b ib r}m xm `ohi}pm b
hlo{`o}bh o6
Mx{b ltmsbh`o abhm r}m mi cl{m xbi~b~`kbx xm x}mi{m p t}mkb hbms ilr}m t}mkm {sbk}h`sxm mo }o bhh`kmo{m jls{bi l imx`lomx gsb~mx x` ib
x}mi{b mx tsmjb{}sb/
Ol{b6 Xm smhlj mokb }{`i`vbs xjclilx `o{msobh`lobimx olsjbi`vbklx !olsjbx 81>;*2
p 7424 km ib @XL) h}bokl tslhmkb tmsl kbkl r}m k`habx olsjbx mqhi}pmo x} }xlmo mi jc`{l jbs{`jl p ilx xjclilx mo h}mx{`o ol `ok`hbo gsbklx k`x{`o{lx km
s`mxgl xm smhlj`mokb mjtimbs xjclilx #mo gsbkbh`o#/
/3 Tbsb mi xmg}okl o`~mi km s`mxgl !tls mfmjtil mo ib mqti`hbh`o km ib
#ltmsbh`o km x}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m#) kmcmso }{`i`vbsxm mi
xjclil x`g}`mo{m !nlokl bjbs`iil) p }ob ol{b km b{moh`o tbsmh`kb b ib
x`g}`mo{m6
B{moh`o
Mi smbsjm `ohlssmh{l l `ohljtim{l t}mkm {sbk}h`sxm mo ib hbkb kmicl{m xbi~b~`kbx p xms hb}xb km }o bhh`kmo{m jls{bi l imx`lomx gsb~mx/
/8 Tbsb `ox{s}hh`lomx lci`gb{ls`bx jmolx hs{`hbx kmcmso }{`i`vbsxm mi xjclil
x`g}`mo{m !nlokl bv}i) p ib `ox{s}hh`o ltls{}ob6
Lci`gb{ls`l
Hlilhbs ibx {sbtbx jbo}bimx mo }o i}gbs kmxtmfbkl tbsb m~`{bs r}m
xm mosmkmo bismkmkls kmi cl{m xbi~b~`kbx/
/ / /
Bk~ms{moh`b
8/4/2019 MSC.1-Circ.1205.espaol
6/51
JXH/2,H`sh/234=BOMQL
Tg`ob ;
@6YH@SHYJXHY2Y234=/klh
/; Ibx ol{bx `jtls{bo{mx tlkso x}csbpbsxm jmk`bo{m xjclilx p {`tlx km`ox{s}hh`o x`j`ibsmx b ibx r}m btbsmhmo b hlo{`o}bh`o6
Ol{b
Mo mi hbxl km r}m jmk`bo{m ibx ltmsbh`lomx bo{ms`lsmx mi gbohal olxm x}mi{m xm kmcms hljtslcbs mi mx{bkl km hbkb gbohal p x` mic}r}m mx{ mo mi bg}b/ B}or}m ilx gbohalx ol t}mkbokmxtsmokmsxm mo mi tslhmk`j`mo{l km x}mi{b x`o hbsgb xms tlx`cimiim~bs b hbcl ib ltmsbh`o km x}mi{b hlo hbsgb r}m xm kmxhs`cm mo ibxtg`obx x`g}`mo{mx/
/= Mo ibx tsla`c`h`lomx kmcmso }{`i`vbsxm mi xjclil !km hlils slfl) p mi {`tl
km `ox{s}hh`o x`g}`mo{mx6
O}ohb
Ol x}c`s o}ohb bi cl{m xbi~b~`kbx x`o abcmsxm bxmg}sbkl km r}m ilxgbohalx km x}mi{b mx{o c`mo hmssbklx/ Mi smbsjm `ohljtim{l km ilxgbohalx km x}mi{b t}mkm {sbk}h`sxm mo ib hbkb kmi cl{m xbi~b~`kbx pmo ib j}ms{m km x}x lh}tbo{mx/
8/3/; @oxtmhh`o p jbo{mo`j`mo{l
Kmcmso mqti`hbsxm tls xmtbsbkl ilx bxtmh{lx smib{`~lx b ibx ibclsmx km `oxtmhh`o p
jbo{mo`j`mo{l km hbsh{ms xmjbobi p jmox}bi p b l{sbx km tms`lk`h`kbk k`x{`o{b/
; ]O JBO]BI JX XMOH@IIL TBSB MI ]X]BS@L
;/2 ]{`i`vbh`o km k`c}flx,nl{lgsbnbx
Mo ib jmk`kb km il tlx`cim kmcmso `ohi}`sxm k`c}flx tsmnms`cimjmo{m b hlils l
nl{lgsbnbx tbsb nbh`i`{bs ib hljtsmox`o km ilx jbo}bimx/
;/3 ]{`i`vbh`o km }o ~lhbc}ibs`l olsjbi`vbkl
Kmcms }{`i`vbsxm mi x`g}`mo{m ~lhbc}ibs`l olsjbi`vbkl mo ibx mqti`hbh`lomx smib{`~bx b ilx
x`x{mjbx km cl{mx xbi~b~`kbx h}bokl tslhmkb p kmcmso nbh`i`{bsxm k`c}flx tbsb hbkb mimjmo{l
mo h}mx{`o b n`o km jlx{sbs k`halx mimjmo{lx p x} mjtibvbj`mo{l mo mi cl{m xbi~b~`kbx l mi
c}r}m/ Kmcm m~`{bsxm mi mjtiml km {sj`olx bi{msob{`~lx tbsb ~bs`bs mqhmt{l h}bokl xm r}`msmkmn`o`s jmfls l bhibsbs }o {sj`ol km jlkl r}m mi imh{ls o}ohb {mogb r}m bk`~`obs mi mimjmo{l l
x`x{mjb km r}m xm {sb{b/
/2 Tmxhbo{m,ha`gsm6
/2 [sbtbx km x}mi{b b}{lj{`hb
/3 Csbvl kmi tmxhbo{m/8 [ltm kmi csbvl kmi tmxhbo{m
/; [`sbkls kmi hbcim km hlo{sli smjl{l kmi tmxhbo{m/= Cbx{`kls
/> T}o{lx km x}fmh`o kmi bjbo{m !km x}xtmox`o) km jbo{mo`j`mo{l x` ilx abp/7 [sbtbx jbo}bimx x` ibx abp
/1 Hbcim km hlo{sli smjl{l
8/4/2019 MSC.1-Circ.1205.espaol
7/51
JXH/2,H`sh/234=BOMQL
Tg`ob =
@6YH@SHYJXHY2Y234=/klh
/0 Tbxbkls km xmg}s`kbk kmi nsmol jbo}bi kmi ha`gsm/24 [`sbkls km jbo`~mib jbo}bi kmi ha`gsm
/22 Nsmol hmo{sn}gl l km kmxhmoxl kmi ha`gsm/23 Nsmol km jbol kmi ha`gsm l tbibohb kmi nsmol km tbsbkb
/3 Hbkb i`csm6
/2 Slk`iil l hlf`om{m km kmxi`vbj`mo{l
/3 Hbcl km ib {s`ohb km jbs
/8 K`xtlx`{`~l km x}mi{b km mjmsgmoh`b
/8 Btbsmfl km x}mi{b6
/2 Hbcim km hlo{sli kmi gbohal
/3 Sm{o kmi gbohal !t`mvb km cilr}ml)
/8 K`xtlx`{`~l km mohib~bj mo{l a`kslx{{`hl
/; Tbibohb kmi k`xtlx`{`~l km mohib~bj mo{l a`kslx{{`hl x` ib abp
/= K`xtlx`{`~l km mohib~bj`mo{l !#tsl{mhh`o jmho`hb# km ib x}mi{b hlo
hbsgb)
/> T}o{lx km x}fmh`o kmi bjbo{m !km x}xtmox`o) km jbo{mo`j`mo{l x` ilx
abp
/7 X}mi{b hlo hbsgb
/1 [`sbkls km x}mi{b
/0 Tlx`h`lomx km #bc`ms{l# p #hmssbkl !cilr}mbkl)# kmi {`sbkls km x}mi{b
/24 #Tbxbkls km xmg}s`kbk# kmi {`sbkls km x}mi{b
/22 Gbohal km x}mi{b !}o`kbk km gbohal) !gbohalx km tslb p km tltb)
/23 Tbibohb km smbsjm x` ib abp/28 Tmx{`iil km xmg}s`kbk !bcsbvbkmsb)
/; X}xtmox`o6
/2 Mx{slclx km smh}tmsbh o hlo jbi {`mjtl
/3 Cilr}m km x}xtmox`o
/8 Mxibco km x}xtmox`o !bo`iil km `vbkb)
/= #Ln`h`bi mohbsgbkl# kmi cl{m xbi~b~`kbx
= MFMJTIL KM JBO]BI KM N]OH@LOBJ@MO[L P JBO[MO@J@MO[L KM
]O X@X[MJB KM CL[MX XBI^B^@KBX
Mo ibx tg`obx x`g}`mo{mx xm `ohi}pm b {{}il km smnmsmoh`b }o mfmjtil `i}x{sb{`~l km }o
jbo}bi km n}oh`lobj`mo{l p jbo{mo`j`mo{l km }o x`x{mjb km cl{mx xbi~b~`kbx tsl{mg`klx hlo{sb
`ohmok`lx/ Mi mfmjtil j}mx{sb mi gsbkl km km{biim r}m ab km {moms }o jbo}bi/ Hbcm xmbibs r}m
ilx x`x{mjbx km cl{mx xbi~b~`kbx xlo k`nmsmo{mx mo{sm x tls il r}m big}obx mxtmh`n`hbh`lomx r}m
n`g}sbo mo mi mfmjtil km jbo}bi ol xlo bti`hbcimx b l{slx {`tlx km x`x{mjbx km cl{mx xbi~b~`kbx/
Mi mfmjtil r}m xm `ohi}pm mo mi btok`hm hlox{`{}pm }o jbo}bi jlkmil tls il r}m mx bhloxmfbcim
}{`i`vbsil tbsb mibclsbs jbo}bimx mxtmhn`hlx km x`x{mjbx km cl{mx xbi~b~`kbx t}mx{lx b nil{m
jmk`bo{m {`sbx tmsl ilx j`xjlx ts`oh`t`lx gmomsbimx kmcms bo }{`i`vbsxm tbsb ilx jbo}bimx km
x`x{mjbx km cl{mx xbi~b~`kbx km hbkb i`csm/
&&&
8/4/2019 MSC.1-Circ.1205.espaol
8/51
JXH/2,H`sh/234=BOMQL
Tg`ob >
@6YH@SHYJXHY2Y234=/klh
BTOK@HM
MFMJTIL KM JBO]BI KM N]OH@LOBJ@MO[L P JBO[MO@J@MO[L KM ]O
X@X[MJB KM CL[MX XBI^B^@KBX&
ok`hm
2 Gmomsbi`kbkmx
3 J{lkl km hljtslcbh`o kmi h`mssm km ilx gbohalx km x}mi{b
8 Ltmsbh`o km t}mx{b b nil{m
8/2 Tsmtbsb{`~lx tsm~`lx b ib t}mx{b b nil{m
8/3 Bf}x{m km ib clvb8/8 X}mi{b kmi tbxbkls km xmg}s`kbk tbsb ib tbibohb kmi nsmol km jbol kmi ha`gsm
8/; X}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m8/= Mjcbsr}m mo mi cl{m xbi~b~`kbx
8/> Tslhmk`j`mo{l km t}mx{b b nil{m8/7 N}oh`lobj`mo{l kmi btbsmfl km x}mi{b
8/1 X}mi{b km ib clvb p n}oh`lobj`mo{l kmi cl{m xbi~b~`kbx
; Ltmsbh`o km smh}tmsbh o
;/2 Tslhmk`j`mo{l km smbsjm kmi gbohal km x}mi{b
;/3 Tslhmk`j`mo{l km smh}tmsbh`o;/8 Tslhmk`j`mo{l km mx{`cb
= X`x{mjb kmi btbsmfl km x}mi{b hlo p x`o hbsgb
=/2 Gmomsbi`kbkmx=/3 ]o`kbk km gbohal km tslb p tltb
=/8 ]o`kbk kmi {`sbkls km x}mi{b=/; ]o`kbk a`kslx{{`hb km mohib~bj`mo{l
> @oxtmhh`o p jbo{mo`j`mo{l
>/2 Jmk`kbx km tsmhb}h`o gmomsbimx
>/3 @oxtmhh`o p jbo{mo`j`mo{l kmi cl{m xbi~b~`kbx p x`x{mjb kmi btbsmfl km x}mi{b
>/8 @oxtmhh`o p jbo{mo`j`mo{l km ilx k`xtlx`{`~lx km t}mx{b b nil{m !tmxhbo{mx p
ha`gsmx)
&
Cl{m xbi~b~`kbx t}mx{l b nil{m jmk`bo{m {`sbx p ha`gsm !mo bkmibo{m mi cl{m xbi~b~`kbx)/
8/4/2019 MSC.1-Circ.1205.espaol
9/51
JXH/2,H`sh/234=BOMQL
Tg`ob 7
@6YH@SHYJXHY2Y234=/klh
2 GMOMSBI@KBKMX
Ilx cl{mx xbi~b~`kbx xm hlilhbo mo ilx tmxhbo{mx x`{}bklx mo bjclx hlx{bklx kmi c}r}m/Mo hbxl km mjmsgmoh`b ib {s`t}ibh`o tlks jlo{bs mo mi cl{m xbi~b~`kbx p kbsxm b ib n}gb mo i
kmxkm x} tlx`h`o km mx{`cb/
Mi k`xtlx`{`~l km t}mx{b b nil{m mx{ hljt}mx{l tls }o tmxhbo{m !csbvl kmi tmxhbo{m
cbx{`kls tib{bnlsjb {`sbx cilr}m km x}xtmox`o p k`xtlx`{`~l km bjbssm ,{sbtbx) p }o ha`gsm km
cl{m !mogsbobfmx km smk}hh`o nsmol km jbol p nsmol hmo{sn}gl)/
Ib vbiibkb p ib bss`bkb kmi cl{m xbi~b~`kbx t}mkmo hlo{slibsxm kmxkm mx{m i{`jl p kmxkm ib
h}c`ms{b kmi c}r}m/ Ib ~milh`kbk km bss`bkb kmi cl{m xbi~b~`kbx t}mkm smg}ibsxm kmxkm mx{m
i{`jl jmk`bo{m mi hbcim km hlo{sli smjl{l l bhh`lobokl ib tbibohb km hlo{sli smjl{l kmxkm ib
h}c`ms{b kmi c}r}m/ Bx`j`xjl kmcm xms tlx`cim `o{mss}jt`s ib ltmsbh`o km bss`bkb kmi cl{m
xbi~b~`kbx h}bokl x{m xm moh}mo{sm b h}bir}`ms bi{}sb/
Ib smh}tmsbh`o kmi cl{m xbi~b~`kbx xm iim~b b hbcl bhh`lobokl mi ha`gsm jmk`bo{m ib hbfb
km k`x{s`c}h`o km cl{lomx t}ixbklsmx/ H}bokl mi csbvl kmi tmxhbo{m bihbovb }ob tlx`h`o
tsmmx{bcimh`kb mi `o{mss}t{ls km xmg}s`kbk km{`mom mi ha`gsm kmi cl{m km nlsjb b}{lj{`hb/ [sbx ib
bh{`~bh`o kmi jmoh`lobkl `o{mss}t{ls km xmg}s`kbk mi ha`gsm kmi cl{m xm bhh`lobs km nlsjb
jbo}bi tbsb hlilhbs mi cl{m xbi~b~`kbx mo x} tlx`h`o km mx{`cb/ Mi ha`gsm mx{ tsl~`x{l km }o
k`xtlx`{`~l km xmg}s`kbk tbsb `jtmk`s mi n}oh`lobj`mo{l `o~msxl km ib tbibohb jbo}bi/
Mi cl{m xbi~b~`kbx mx{bs mr}`tbkl hlo }o jmhbo`xjl km x}mi{b hlo p x`o hbsgb r}m
h}jtib il tsmxhs`{l mo mi Hk`gl `o{msobh`lobi km k`xtlx`{`~lx km xbi~bjmo{l !Hk`gl @KX) km ib
LJ@/ Mi x`x{mjb kmi btbsmfl km x}mi{b mx{bs tsl~`x{l km }o k`xtlx`{`~l km mohib~bj`mo{la`kslx{{`hl km jlkl r}m olsjbijmo{m ilx gbohalx ol xm x}mi{mo abx{b r}m mi cl{m ol mx{ mo mi
bg}b/
B n`o km m~`{bs tlx`cimx imx`lomx l bhh`kmo{mx jls{bimx xm s}mgb imms mi tsmxmo{m jbo}bi
hlo b{moh`o bo{mx km }{`i`vbs mi tmxhbo{m l mi ha`gsm kmi cl{m bx hljl mi btbsmfl km x}mi{b hlo p
x`o hbsgb/
8/4/2019 MSC.1-Circ.1205.espaol
10/51
JXH/2,H`sh/234=BOMQL
Tg`ob 1
@6YH@SHYJXHY2Y234=/klh
N`g/ 2/2 I`nmclb{ kb~`{ bssbogmjmo{
Mxibco km x}xtmox`o
Tbibohb {ltm kmicsbvl kmi tmxhbo{m
Hbcim km hlo{sli smjl{l
Tib{bnlsjb
[sbtbx km x}mi{b b}{lj{`hb
Ha`gsm kmi
cl{mTbibohb km nsmol jbo}bi K`xtlx`{`~l km n}oh`lob*
j`mo{l km ib h}c`ms{b
[`sbkls km
jbo`~mib jbo}bi
Kmxi`vbkmsb
Hbcim km {`sbkmi cl{m
Csbvl kmi tmxhbo{m
Gbohalk`xtbsbkls
@o{mss}t{ls km
xmg}s`kbk
Cbx{`kls
Cilr}m km x}xtmox o
Xbi`mo{m kmi tmxhbo{m
N`g/ 2/2 * Tmxhbo{m kmi cl{m xbi~b~`kbx
8/4/2019 MSC.1-Circ.1205.espaol
11/51
JXH/2,H`sh/234=BOMQL
Tg`ob 0
@6YH@SHYJXHY2Y234=/klh
Gbohal km x}mi{b
jo hlo hbfo
Jl{ls km tslt}ix o
[bor}m km hljc}x{`cimir}`kl
Cbohl hmo{sbi
Hbcim km hlo{sli kmi gbohal
S}mkb kmi {`jo
Mxhl{`iib km mo{sbkb
I}v `o{ms`ls
Tbli Smtlxbhbcmvbx H`o{}so km xmg}s`kbk
Mxhl{`iibHljtx
[`sbkls km x}mi{b
Bx`mo{l kmi {`jo
^i~}ib km smxt`sbh`o
Tbibohb kmi {`jo kmmjmsgmoh`b
Ai`hm
Clh`ob
]o`kbk kmik`xtlx`{`~l kmmohib~bj`mo{la`kslx{{`hl
Bg}b tl{bcim
Cbohl ib{msbi
Hbcim km hlo{sli smjl{l kmiha`gsm
Cljcb km bxtmsx o
Cljclobkm b`sm
^i~}ib km kmxbgm
^i~}ib kmi {bor}mkm hljc}x{`cim
ir}`kl
I}v kmi {likl
N`g/ 2/3 * Cl{m xbi~b~`kbx tsl{mg`kl hlo{sb `ohmok`lx
8/4/2019 MSC.1-Circ.1205.espaol
12/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 24
@6YH@SHYJXHY2Y234=/klh
3 J[LKL KM HLJTSLCBH@O KMI H@MSSM KM ILX GBOHALX KMX]MI[B
3/2 Ib xmg}s`kbk mo mi mjtiml p n}oh`lobj`mo{l km ilx cl{mx xbi~b~`kbx k}sbo{m ilx mfmsh`h`lx
p ibx ibclsmx km `oxtmhh`o p jbo{mo`j`mo{l kmtmokm kmi smbsjm hlssmh{l kmi btbsmfl km x}mi{b/
O}ohb
Ol x}c`s o}ohb bi cl{m xbi~b~`kbx x`o abcmsxm bxmg}sbkl km r}m ilx
gbohalx km x}mi{b mx{o c`mo hmssbklx/ Mi smbsjm `ohljtim{l km ilxgbohalx km x}mi{b t}mkm {sbk}h`sxm mo ib hbkb kmi cl{m xbi~b~`kbx pmo ib j}ms{m km x}x lh}tbo{mx/
3/3 N`obi`kbk km ib x}mi{b hlo hbsgb/ Mi Hk`gl @KX km ib LJ@ mx{`t}ib mo{sm l{sbx hlxbx r}m
mi cl{m xbi~b~`kbx mx{bs tsl~`x{l km #}ob jlkbi`kbk km x}mi{b hlo hbsgb mo ib r}m mi cl{m xm
xli{bs j`mo{sbx xm mfmshm }ob hbsgb xlcsm ilx gbohalx UZ5 mi jmhbo`xjl km x}mi{b xmtslpmh{bs km jlkl r}m ilx {s`t}ibo{mx kmi cl{m xbi~b~`kbx t}mkbo ~ms hibsbjmo{m r}mk`hal jmhbo`xjl mx{ bkmh}bkb p hljtim{bjmo{m smbsjbkl p i`x{l tbsb `vbs mi cl{m/ #/Ib x}mi{b hlo hbsgb mx omhmxbs`b tbsb ib t}mx{b b nil{m h}bokl abp hlss`mo{mx h}bokl mi c}r}m
iim~b bssbohbkb l mo {mlsb x` abp libx r}m hb}xbo ib x}mi{b xil `o{msj`{mo{m kmi k`xtlx`{`~l km
mohib~bj mo{l a`kslx{{`hl/ Mo ib x}mi{b hlo hbsgb {bjc`o t}mkm kbsxm ib hbkb kmxkm h}bir}`ms
bi{}sb km }o cl{m ~bhl l b timob hbsgb il h}bi t}mkm hb}xbs ib j}ms{m l imx`lomx gsb~mx b x}x
lh}tbo{mx/ Tls hlox`g}`mo{m mx n}okbjmo{bi xbcms x` mi smbsjm kmi jmhbo`xjl km x}mi{b mx
hlssmh{l p mi {`sbkls km x}mi{b mx{ bxmg}sbkl/
3/8 Hmsh`lsbsxm kmi h`mssm hlssmh{l kmi gbohal km x}mi{b/ Bi x}c`s bi cl{m xbi~b~`kbx il
ts`jmsl r}m abp r}m hljtslcbs h}bokl mi cl{m xm xlx{mogb !l ~bpb b xlx{momsxm) jmk`bo{m {`sbx
mx x` mi smbsjm mx mi hlssmh{l {bi hljl xm `ok`hb b hlo{`o}bh`o6
O G}b km bh{}bh`o Mxr}mjb
2
Hljtslcbs r}m ib tbibohb km
smbsjm mo hbkb gbohal mx{ mo
tlx`h`o als`vlo{bi p abhm {ltm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
3
Hljtslcbs r}m mi {`sbkls kmx}mi{b mx{ mo ib tlx`h`o km h`mssm
!cilr}ml) p r}m xm ab hlilhbkl mitbxbkls km xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
8/4/2019 MSC.1-Circ.1205.espaol
13/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 22
@6YH@SHYJXHY2Y234=/klh
8 LTMSBH@O KM T]MX[B B NIL[M
8/2 Tsmtbsb{`~lx tsm~`lx b ib t}mx{b b nil{m
O G}b km bh{}bh`o Mxr}mjb
2
Tsmtbsbs {sboxhmt{lsmx p hljtslcbs
ibx hlok`h`lomx km hlj}o`hbh`o/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
3
9X}t}mx{l km mfmsh`h`l?
Hlomh{bs b ib {ljb km hlss`mo{m mi
`o{mss}t{ls km cl{lomx t}ixbklsmxtbsb ib smh}tmsbh`o/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
8
9X}t}mx{l km mfmsh`h`l?
Mohmokms mi `o{mss}t{ls km
bi`jmo{bh`o kmi tbomi km `o`h`l/
Sm{`sbs mi hbcim tbsb ib
hbsgb kmi bh}j}ibkls/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
;
Tlomsxm mi habimhl xbi~b~`kbx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
[ljb kmhlss`mo{m
8/4/2019 MSC.1-Circ.1205.espaol
14/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 23
@6YH@SHYJXHY2Y234=/klh
8/3 Bf}x{m km ib clvb
O G}b km bh{}bh`o Mxr}mjb
2
Hljtslcbs r}m ib clvb mx{
bjbssbkb b x} k`xtlx`{`~l km x}mi{b
mo mi cl{m xbi~b~`kbx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx ?
3
Hljtslcbs r}m ib clvb mx{
bjbssbkb il jx b tslb tlx`cim tlskmo{sl km ibx {`sbx tmsl tls n}msb km
{lkl il kmjx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
B{moh`o
Hmsh`lsbsxm km r}m ib clvb mx{ bjbssbkb il jx b tslb tlx`cimtls kmo{sl km ibx {`sbx kmi cl{m xbi~b~`kbx tmsl tls n}msb km {lkl
il kmjx/ Ol abhmsil bx xm {sbk}h`s mo k`n`h}i{bkmx `jtls{bo{mxbi bimfbsxm kmi c}r}m k}sbo{m x} bcboklol/
8/4/2019 MSC.1-Circ.1205.espaol
15/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 28
@6YH@SHYJXHY2Y234=/klh
8/8 X}mi{b kmi tbxbkls km xmg}s`kbk !x` abp) tbsb ib tbibohb kmi nsmol km jbol kmi
ha`gsm
B{moh`o
Mi tbxbkls km xmg}s`kbk kmi nsmol km jbol kmi ha`gsm ol kmcmssm{`sbsxm abx{b r}m xm }i{`jmo ilx tsmtbsb{`~lx kmxhs`{lx mo ilx
tssbnlx 8/2 p 8/3/
O G}b km bh{}bh`o Mxr}mjb
2
Sm{`sbs mi tbxbkls km xmg}s`kbk !x`
abp)/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
8/4/2019 MSC.1-Circ.1205.espaol
16/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 2;
@6YH@SHYJXHY2Y234=/klh
8/; X}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m
X}c`s b ib tib{bnlsjb kmi tmxhbo{m !tib{bnlsjb km bhhmxl bi cl{m xbi~b~`kbx)/
O G}b km bh{}bh`o Mxr}mjb
2
G`sbs ib {`sb kmi cl{m jbo}bijmo{m
tbsb {moxbs/ Sm{`sbs mi tbxbkls km
xmg}s`kbk kmi {ltm kmi csbvl kmi
tmxhbo{m x` abp/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
Ol{b6 Gmomsbijmo{m ilx tbxbklsmxkm xmg}s`kbk xil xm }{`i`vbo
k}sbo{m mi jbo{mo`j`mo{l l mo mit}ms{l/
3
Xli{bs mi {ltm kmi csbvl kmi
tmxhbo{m bhh`lobokl ib tbibohb/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
B{moh`o
Ib tbibohb kmcms bhh`lobsxm abx{b mi n`obi tbsb `jtmk`s r}m mi{ltm kmi csbvl kmi tmxhbo{m xm mogboham mo mi k`xtlx`{`~l km
cilr}ml/
8/4/2019 MSC.1-Circ.1205.espaol
17/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 2=
@6YH@SHYJXHY2Y234=/klh
8/= Mjcbsr}m mo mi cl{m xbi~b~`kbx
O G}b km bh{}bh`o Mxr}mjb
2
Hljtslcbs r}m mi hbcim km hlo{sli
smjl{l mo{sb mo mi cl{m xbi~b~`kbx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
3
Bcs`s ib t}ms{b km mjcbsr}m kmicl{m xbi~b~`kbx p mjcbshbs mo i/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m? p9bh{`~`kbk r}m kmcm smbi`vbsxm mo mi
cl{m xbi~b~`kbx?
8
Hmsh`lsbsxm km r}m mi mxt`ham mx{
hlilhbkl p hmssbkl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?
;
Mohmokms mi `o{mss}t{ls km ib n}mo{m
km bi`jmo{bh`o/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
=
Bcs`s ib ~i~}ib kmi {bor}m km
hljc}x{`cim ir}`kl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
Jl{ls [bor}m kmhljc}x{`cim
ir}`kl
Ol/2LNNOl/3
8/4/2019 MSC.1-Circ.1205.espaol
18/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 2>
@6YH@SHYJXHY2Y234=/klh
O G}b km bh{}bh`o Mxr}mjb
>
Hljtslcbs r}m ib ~i~}ib kmi bg}b
km jbs km smns`gmsbh`o mx{bc`ms{b/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
7
Hmssbs ib ~i~}ib km kmxbgm km ib
{}cmsb km mxhbtm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
1
Bcslhabsxm mi h`o{}so km
xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
B{moh`o
Ib k`x{s`c}h`o km ibx tmsxlobx mo ilx bx`mo{lx kmcms smbi`vbsxm hloh}`kbkl tbsb gbsbo{`vbs }o c}mo bx`mo{l mo mi cl{m xbi~b~`kbx/
Bk~ms{moh`b
Ol bcslhabsxm mi h`o{}so km xmg}s`kbk t}mkm hb}xbs imx`lomx gsb~mxl ib j}ms{m/
Jl{ls
Jl{ls
8/4/2019 MSC.1-Circ.1205.espaol
19/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 27
@6YH@SHYJXHY2Y234=/klh
8/> Tslhmk`j`mo{l km t}mx{b b nil{m
O G}b km bh{}bh`o Mxr}mjb2 Hljtslcbs r}m {lklx ilx
{s`t}ibo{mx r}m xm moh}mo{sbo momi cl{m xbi~b~`kbx mx{o xmo{bklx
p {`momo x}x h`o{}slomx km
xmg}s`kbk bcslhabklx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm
mo mi cl{m xbi~b~`kbx?
3 Bssbohbs mi jl{ls/
9Bh{`~`kbk r}m kmcm smbi`vbsxm
mo mi cl{m xbi~b~`kbx?X[BS[
LOLNN
GILW
8 Sm{`sbs mi hbcim km hlo{sli smjl{l
kmi ha`gsm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm
mo mi cl{m xbi~b~`kbx?
B{moh`o
Bxmg}sbsxm km r}m o`og}ob {sbtb l {s`ohb mx{ mosmkbkb mo ilxgbohalx km tslb p tltb/
Cbfbs hlo h}`kbkl mi hbcim km hlo{sli smjl{l k}sbo{m ib vbiibkbkmi cl{m xbi~b~`kbx/
Ol cbfbs tls hljtim{l mi hbcim km hlo{sli smjl{l tbsb bss`bs micl{m abx{b r}m xm hljtim{m ib vbiibkb/ Mi {`jlomi kmcm `ok`hbs b ib {s`t}ibh`o r}m mx{o tsmtbsbklx
tbsb ls mi habtl{ml h}bokl mi cl{m xbi~b~`kbx xm moh}mo{sm hmshbkm ib x}tmsn`h`m kmi bg}b/
8/4/2019 MSC.1-Circ.1205.espaol
20/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 21
@6YH@SHYJXHY2Y234=/klh
Bk~ms{moh`b
H}bokl xm }{`i`hm mi k`xtlx`{`~l km hlo{sli smjl{l kmo{sl kmi cl{mxbi~b~`kbx ol mosliibs o}ohb ib h}mskb l mi hbcim bismkmkls km ilx
kmklx jbolx l j}mhbx pb r}m mx{l tlksb {moms hljlhloxmh}moh`b ib bjt}{bh`o km ilx kmklx l km ibx jbolx/ Ol `o{mss}jt`s ib ltmsbh`o km vbiibkb mo ib tlx`h`o km h}c`ms{b/
K`hab `o{mss}th`o ls`g`ob xbh}k`kbx mo mi cl{m xbi~b~`kbx pt}mkm hb}xbs bhh`kmo{mx/
]ob vbiibkb st`kb t}mkm hb}xbs `jtbh{lx tmi`gslxlx mo mi cl{mh}bokl mi csbvl kmi tmxhbo{m bihbohm ib tlx`h`o km h}c`ms{b/
]ob ltmsbh`o mqhmx`~bjmo{m imo{b ls`g`ob xbh}k`kbx mo mi cl{mxbi~b~`kbx p smx}i{b tmi`gslxb/
Ol{b
Ilx tslhmk`j`mo{lx jmoh`lobklx t}mkmo ol xms bti`hbcimx k}sbo{m
ilx mfmsh`h`lx hlo cl{mx xbi~b~`kbx pb r}m ib ltmsbh`o km bss`bkbt}mkm x}tms~`xbsxm kmxkm ib h}c`ms{b kmi c}r}m jmk`bo{m mi
k`xtlx`{`~l km n}oh`lobj`mo{l kmxkm h}c`ms{b/
8/4/2019 MSC.1-Circ.1205.espaol
21/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 20
@6YH@SHYJXHY2Y234=/klh
8/7 Btbsmfl km x}mi{b
8/7/2 Tslhmk`j`mo{l km x}mi{b
Mo ib x`g}`mo{m n`g}sb xm j}mx{sb }o lsgbo`gsbjb km ilx tslhmk`j`mo{lx km x}mi{b hlo px`o hbsgb/
Tslhmk`j`mo{l km x}mi{b
X}mi{b x`o hbsgb
!~bxm mi tssbnl 8/7/3)X}mi{b hlo hbsgb
!~bxm mi tssbnl 8/7/8)
!2) Sm{`sbs mi tbxbkls km
xmg}s`kbk/
!3) Bhh`lobs mi {`sbkls kmx}mi{b/
!3) Sm{`sbs ib h}c`ms{b kmi k`xtlx`{`~lkm mohib~bj`mo{l a`kslx{{`hl/
!8) Im~bo{bs ib tbibohb kmi k`x*tlx`{`~l km mohib~bj`mo{l
a`kslx{{`hl x} m{bsib/
!2) Sm{`sbs mi tbxbkls km
xmg}s`kbk/
!;) Bhh`lobs mi {`sbkls kmx}mi{b/
Ltmsbh`o km x}mi{b hljtim{b/
Bk~ms{moh`b"Mi {`sbkls km x}mi{b xmbhh`lobs o`hbjmo{m{sbx ib hljtslcbh`o kmib xmg}s`kbk tls ibtmsxlob b hbsgl" Ib
x}mi{b kmi cl{m kmxkm ilbi{l t}mkm tsl~lhbs
ams`kbx l ib j}ms{m/
8/4/2019 MSC.1-Circ.1205.espaol
22/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 34
@6YH@SHYJXHY2Y234=/klh
8/7/3 X}mi{b x`o hbsgb
Mx{b ltmsbh`o mx mi j{lkl abc`{}bi km t}mx{b b nil{m p
x}mi{b p xm smbi`vb h}bokl {lkl mi cl{m xbi~b~`kbx xm
moh}mo{sb mo mi bg}b/
B{moh`o
Hljtslcbs ilx x`g}`mo{mx t}o{lx bo{mx km mfmh}{bs ib ltmsbh`o6 [lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b/ Xm ab bssbohbkl mi jl{ls/ [lklx ilx {s`t}ibo{mx abo {ljbkl bx`mo{l p {`momo x}x h`o{}slomx
km xmg}s`kbk bcslhabklx/
O G}b km bh{}bh`o Mxr}mjb
2
Hljtslcbs r}m mi cl{m xbi~b~`kbx
xm moh}mo{sb mo mi bg}b/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
3
Sm{`sbs mi {`sbkls km x}mi{b kmi
tbxbkls km xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?
8
Bhh`lobs mi {`sbkls km x}mi{b abx{b
x} tlx`h`o n`obi km }ob xlib ~mv/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
Ol{b
Mo mi hbxl km r}m jmk`bo{m ibx ltmsbh`lomx bo{ms`lsmx mi gbohal ol xm
x}mi{m xm kmcms hljtslcbs mi mx{bkl km hbkb gbohal p x` mi cl{m mx{ momi bg}b/ B}or}m ilx gbohalx ol t}mkbo kmxtsmokmsxm mo ib ltmsbh`okm x}mi{b x`o hbsgb mqti`hbkb x}tsb xms tlx`cim iim~bs b hbcl mitslhmk`j`mo{l km x}mi{b hlo hbsgb r}m xm kmxhs`cm mo ibx tg`obxx`g}`mo{mx/
8/4/2019 MSC.1-Circ.1205.espaol
23/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 32
@6YH@SHYJXHY2Y234=/klh
8/7/8 X}mi{b hlo hbsgb
Mx{b ltmsbh`o xm smbi`vb h}bokl mi cl{m xbi~b~`kbx
ol xm moh}mo{sb mo x} {l{bi`kbk mo mi bg}b/
Bk~ms{moh`b
Kmcmso {ljbsxm ibx tsmhb}h`lomx tms{`omo{mx p ib ltmsbh`o kmx}mi{b hlo hbsgb xm smbi`vbs km bh}mskl hlo ibx `ox{s}hh`lomx km
ib tmsxlob b hbsgl/ Mi bhh`lobj`mo{l kmi {`sbkls km x}mi{b x`o ib bkmh}bkb
hljtslcbh`o km xmg}s`kbk t}mkm tsl~lhbs ams`kbx l ib j}ms{mkmc`kl b ib hbkb kmi cl{m kmxkm il bi{l/
B{moh`o
Hljtslcbs ilx x`g}`mo{mx t}o{lx bo{mx km mfmh}{bs ib ltmsbh`o6 Mi cl{m xbi~b~`kbx xm moh}mo{sb il jx hmshb tlx`cim km ib
x}tmsn`h`m kmi bg}b/
Xm ab bssbohbkl mi jl{ls/ [lklx ilx {s`t}ibo{mx abo {ljbkl bx`mo{l p {`momo x}x h`o{}slomx
km xmg}s`kbk bcslhabklx/
O G}b km bh{}bh`o Mxr}mjb
2
Hljtslcbs r}m mi cl{m xbi~b~`kbx
xm moh}mo{sb il jx hmshb tlx`cim
km ib x}tmsn`h`m kmi bg}b tmsl r}m
mi k`xtlx`{`~l km mohib~bj`mo{l
a`kslx{{`hl ol mx{ bhh`lobkl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
8/4/2019 MSC.1-Circ.1205.espaol
24/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 33
@6YH@SHYJXHY2Y234=/klh
O G}b km bh{}bh`o Mxr}mjb
3
Sm{`sbs mi {`sbkls km x}mi{b kmitbxbkls km xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
8
Bcs`s ib h}c`ms{b kmi k`xtlx`{`~l km
mohib~bj mo{l a`kslx{{`hl/
Kmxcilr}mbs mi tmx{`iil kmib h}c`ms{b kmi k`xtlx`{`~l
km mohib~bj`mo{la`kslx{{`hl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?
;
X}c`s kmi {lkl ib tbibohb kmi
k`xtlx`{`~l km mohib~bj`mo{l
a`kslx{{`hl p x}fm{bsib mo mxbtlx`h`o/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
=
Bhh`lobs mi {`sbkls km x}mi{b abx{bx} tlx`h`o n`obi km }ob xlib ~mv/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
8/4/2019 MSC.1-Circ.1205.espaol
25/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 38
@6YH@SHYJXHY2Y234=/klh
8/1 X}mi{b km ib clvb p n}oh`lobj`mo{l kmi cl{m xbi~b~`kbx
O G}b km bh{}bh`o Mxr}mjb
2
Xli{bs ib clvb/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
3
N}oh`lobj`mo{l kmi cl{m xbi~b~`kbx
Tslb tltb g`sl bxtmsx`o
bi}jcsbkl km ib i}v `o{ms`ls p km ib
i}v kmi {likl p l{sbx {bsmbx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
B{moh`o
Ol bhh`lobs mi btbsb{l km glc`msol tbsb g`sbs mi cl{m xbi~b~`kbxj`mo{sbx ib clvb mx{ bjbssbkb/
Mi cl{m xbi~b~`kbx kmcms btbs{bsxm kmi c}r}m `ojmk`b{bjmo{mkmxt}x km r}m xm x}mi{m ib clvb/
8/4/2019 MSC.1-Circ.1205.espaol
26/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 3;
@6YH@SHYJXHY2Y234=/klh
; LTMSBH@O KM SMH]TMSBH@O
Mo ib x`g}`mo{m n`g}sb xm j}mx{sb }o mxr}mjb km ilx tslhmk`j`mo{lx km smbsjm/
Bk~ms{moh`b
]o smbsjm `ohljtim{l t}mkm hb}xbs }o bhh`kmo{m jls{bi limx`lomx gsb~mx hljl hloxmh}moh`b km ib hbkb bi bg}b kmi cl{mxbi~b~`kbx kmxkm il bi{l/
Gbohal [`sbkls km x}mi{b
Mx omhmxbs`b }obtmsxlob tbsb hbkbgbohal km tslb pkm tltb/
Mx omhmxbs`b}ob tmsxlob
!2) Im~bo{bs ilx gbohalx/
!3) Cbfbs x`j}i{ombjmo{mibx tbibohbx km smbsjm/
!8) Hlon`sjbs mi smbsjm km
ilx gbohalx/
!;) @o{slk}h`s mi tbxbkls km
xmg}s`kbk/
!=) Bf}x{bs ilx mxibclomx kmx}xtmox`o mo ilx gbohalx/
!>) Mim~bs mi cl{m xbi~b~`kbx
tls moh`jb kmi bg}b/
!7) Hljtslcbs r}m xm ab
hljtim{bkl mi smbsjm/
Tslhmk`j`mo{l km smbsjm
8/4/2019 MSC.1-Circ.1205.espaol
27/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 3=
@6YH@SHYJXHY2Y234=/klh
;/2 Tslhmk`j`mo{l km smbsjm kmi gbohal km x}mi{b
Mi tslhmk`j`mo{l km smbsjm kmcms smbi`vbsxm km bh}mskl hlo ilx tbxlx r}m xm `ok`hbo b
hlo{`o}bh o/
Ol{b
Abhmo nbi{b hljl jo`jl {smx tmsxlobx tbsb mi smbsjm km ilxgbohalx/
O G}b km bh{}bh`o Mxr}mjb
2
X}c`s ilx gbohalx km tslb p tltb px}fm{bsilx mo ib tlx`h`o hmssbkb/
Mx tlx`cim r}m abpb r}m
smbi`vbs }o mxn}msvl
hlox`kmsbcim tbsb x}c`s mi
gbohal p tbsb mogsbobs ib
t`mvb `o{msob km h`mssm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
3
Cbfbs km }ob xlib ~mv ibx tbibohbxkm smbsjm x`j}i{ombjmo{m mo ilx
gbohalx km tslb p tltb abx{b r}mabgbo hlo{bh{l hlo mi {ltm/
Mi {`sbkls km x}mi{b
~li~ms b}{lj{`hbjmo{m
b ib tlx`h`o km h`mssm
!cilr}ml) h}bokl ibx
tbibohbx km smbsjm xm
abpbo g`sbkl abx{b bcbfl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
8
Hljtslcbs r}m ilx gbohalx km
tslb p tltb xm moh}mo{sbo mo ibtlx`h`o km smbsjm olsjbi/
Hljtslcbs r}m ib tbibohb
km smbsjm mx{ mo
hlo{bh{l hlo mi {ltm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?
8/4/2019 MSC.1-Circ.1205.espaol
28/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 3>
@6YH@SHYJXHY2Y234=/klh
O G}b km bh{}bh`o Mxr}mjb
;
Hljtslcbs r}m mi {`sbkls km x}mi{bxm moh}mo{sb mo ib tlx`h`o km
h`mssm !cilr}ml) m `o{slk}h`s mitbxbkls km xmg}s`kbk/
X` mi {`sbkls km x}mi{b ol
xm moh}mo{sb mo ib
tlx`h`o km h`mssm
!cilr}ml) ol xm tlks
`o{slk}h`s mi tbxbkls km
xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
;/3 Tslhmk`j`mo{l km smh}tmsbh`o
Mi tslhmk`j`mo{l km smh}tmsbh`o kmcms iim~bsxm b hbcl km bh}mskl hlo ilx tbxlx r}m xm
`ok`hbo b hlo{`o}bh`o p o`hbjmo{m h}bokl xm abpb hljtim{bkl mi smbsjm kmi btbsmfl km x}mi{b/
Bk~ms{moh`b
Bi ~li~ms b hlilhbs ilx gbohalx abcs r}m mq{smjbs ibxtsmhb}h`lomx tbsb r}m ibx jbolx p ilx kmklx r}mkmo x`mjtsm
i`csmx/
X` ol xm hljts}mcb r}m mi smbsjm mx hlssmh{l l ol xm x`g}mo{lklx ilx tbxlx r}m xm `ok`hbo jx bcbfl mx tlx`cim r}m xmtslk}vhb }o bhh`kmo{m jls{bi l imx`lomx gsb~mx hloxmh}moh`b km
ib hbkb bi bg}b kmi cl{m xbi~b~`kbx kmxkm il bi{l/
;/3/2 Moxbjcibfm kmi mxibco km x}xtmox`o
O G}b km bh{}bh`o Mxr}mjb
2
Jbo`lcsbs mi cl{m xbi~b~`kbx tbsb
hlilhbsil kmcbfl km ibx {`sbx/
3
Bf}x{bs ibx bi{}sbx km ilx mxibclomx
km x}xtmox`o x}c`mokl l cbfbokl
ibx {`sbx kmi cl{m/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m? p
9bh{`~`kbk r}m kmcm smbi`vbsxm mo micl{m xbi~b~`kbx? hlo c}mobx
hlj}o`hbh`lomx/
8/4/2019 MSC.1-Circ.1205.espaol
29/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 37
@6YH@SHYJXHY2Y234=/klh
O G}b km bh{}bh`o Mxr}mjb
8
@o{slk}h`s mi tbxbkls km xmg}s`kbk
kmi nsmol km jbol kmi ha`gsm kmi
cl{m/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
;
Hlilhbs ilx mxibclomx km
x}xtmox`o kmi tmxhbo{m mo ilxgbohalx km tslb p tltb
x`j}i{ombjmo{m/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?
=
@vbs mi cl{m xbi~b~`kbx tls moh`jbkmi bg}b m `o{mss}jt`s ib `vbkb/
Hljtslcbs r}m ilx
gbohalx km tslb p tltbmx{o c`mo x}fm{lx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m? p 9bh{`~`kbk r}m kmcm
smbi`vbsxm mo mi cl{m xbi~b~`kbx?
>
Hljtslcbs r}m ib tbibohb kmi
k`xtlx`{`~l km mohib~bj`mo{l
a`kslx{{`hl xm moh}mo{sb mo ib
tlx`h`o km #cilr}ml# tslt`b km
r}m mi cl{m xbi~b~`kbx ol mx{ mo mi
bg}b/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi cl{m xbi~b~`kbx?
7 X` mi smbsjm ol mx hljtim{l ~li~ms bi ts`jms tbxl/
8/4/2019 MSC.1-Circ.1205.espaol
30/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 31
@6YH@SHYJXHY2Y234=/klh
Ol iim~bs b hbcl ib ltmsbh`o km smh}tmsbh`o kmi cl{m xbi~b~`kbx x` ol xm abo}i{`jbkl ilx tslhmk`j`mo{lx bo{ms`lsmx/
B{moh`o
Ol hlilhbs mi mxibco km x}xtmox`o kmi tmxhbo{m mo ilx gbohalxabx{b r}m x{lx ol xm abpbo smbsjbkl kmi {lkl/ Hlilhbs mimxibco km x}xtmox`o k}sbo{m ib ltmsbh`o km smbsjm kmigbohal mx tmi`gslxl p xm {sbk}hm mo }o smbsjm `ohljtim{l/
X` xm }{`i`vbo mx{slclx km smh}tmsbh`o ib }o`o `onms`ls km ilxmx{slclx kmcms hlilhbsxm mo ilx gbohalx mo i}gbs kmi mxibco kmx}xtmox`o/
Bk~ms{moh`b
Ilx klx gbohalx kmcmso hlilhbsxm b ib ~mv tbsb `jtmk`s ilxkblx kmc`klx b }ob hbsgb mqhmx`~b mo }ol km miilx/
X` xil xm hlilhb }o gbohal mi cl{m xbi~b~`kbx t}mkm r}mkbsx}xtmok`kl km i tls mnmh{l kmi limbfm il r}m t}mkm tsl~lhbsimx`lomx l ib j}ms{m/
;/3/3 @vbkb kmi cl{m xbi~b~`kbx
O G}b km bh{}bh`o Mxr}mjb
2
@vbs mi cl{m xbi~b~`kbx bhh`loboklmi ha`gsm jmk`bo{m mi `o{mss}t{ls km
cl{lomx t}ixbklsmx p km bh}msklhlo ibx `ox{s}hh`lomx km ib tmsxlob
b hbsgl/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
3
@vbs mi cl{m xbi~b~`kbx abx{b r}m miha`gsm xm km{mogb jmk`bo{m mi
`o{mss}t{ls km xmg}s`kbk/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
8/4/2019 MSC.1-Circ.1205.espaol
31/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 30
@6YH@SHYJXHY2Y234=/klh
B{moh`o
Mi ha`gsm kmi cl{m xm km{moks b}{lj{`hbjmo{m x` mi csbvl kmitmxhbo{m halhb hlo{sb mi `o{mss}t{ls km xmg}s`kbk/
X` mi `o{mss}t{ls km xmg}s`kbk kmi ha`gsm kmi cl{m ol n}oh`lobc`mo mi ltmsbs`l kmi ha`gsm kmcms km{moms `ojmk`b{b pjbo}bijmo{m ib ltmsbh`o km `vbkb/
8
Kmxmjcbshbs kmxkm mi cl{m
xbi~b~`kbx
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m? p 9bh{`~`kbk r}m kmcm
smbi`vbsxm mo mi cl{m xbi~b~`kbx?
;/8 Tslhmk`j`mo{l km mx{`cb
Ol{b
Hlilhbs b klx tmsxlobx mo ib tib{bnlsjb kmi tmxhbo{m tbsb r}m
hljts}mcmo r}m ib mx{`cb mx hlssmh{b/
O G}b km bh{}bh`o Mxr}mjb
2
@vbs mi csbvl kmi tmxhbo{m
jbo}bijmo{m/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
3
Hljtslcbs r}m mi csbvl kmi
tmxhbo{m abhm hlo{bh{l hlo mi {ltm
km ib tib{bnlsjb/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
B{moh`o
Ibx tmsxlobx r}m xm moh}mo{smo mo ib tib{bnlsjb kmcmso abhms}ob xmbi bi ltmsbs`l mohbsgbkl kmi ha`gsm mo mi `ox{bo{m mo r}mmi csbvl kmi tmxhbo{m bihbovb mi {ltm kmi cbx{`kls/
Hljtslcbs r}m mi csbvl kmi tmxhbo{m abhm hlo{bh{l hlo ilx{ltmx b tslb p tltb/
8/4/2019 MSC.1-Circ.1205.espaol
32/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 84
@6YH@SHYJXHY2Y234=/klh
Bk~ms{moh`b
Km{moms km `ojmk`b{l ib ltmsbh`o km `vbkb h}bokl xm smh`cb ibxmbi kmi ~`g`ibo{m/
Ib `vbkb mqhmx`~b hlo n}oh`lobj`mo{l jbo}bi t}mkm {moms
hloxmh}moh`bx gsb~mx tls ilx kblx km ib {`sb kmi cl{m p mitmxhbo{m/
O G}b km bh{}bh`o Mxr}mjb
8
Sm{`sbs ib jbo`~mib jbo}bi km
`vbkb/
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
;
Bf}x{bs km `ojmk`b{l mi {ltm kmi
csbvl kmi tmxhbo{m
9Bh{`~`kbk r}m kmcm smbi`vbsxm mo
mi c}r}m?
=
@o{slk}h`s mi tbxbkls km xmg}s`kbkmo ib tbibohb kmi {ltm kmi csbvl kmi
tmxhbo{m/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
Ol{b6 Gmomsbijmo{m ilx tbxbklsmx
km xmg}s`kbk xil xm }{`i`vbo
k}sbo{m mi jbo{mo`j`mo{l l mo mi
t}ms{l/
8/4/2019 MSC.1-Circ.1205.espaol
33/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 82
@6YH@SHYJXHY2Y234=/klh
O G}b km bh{}bh`o Mxr}mjb
>
Cbfbs mi cilr}m km x}xtmox`o xlcsmmi xbi`mo{m kmi tmxhbo{m xli{bokl mi
nsmol km jbol kmi ha`gsm/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
Bk~ms{moh`b
X` ilx cilr}mx km x}xtmox`o ol mx{o mo mi xbi`mo{m kmi tmxhbo{mibx {`sbx kmi cl{m mx{bso {moxbx k}sbo{m ib ob~mgbh`o p ib hbsgbtlks kbbsibx/
7
@ox{bibs p {moxbs ibx {sbtbx km x}mi{b
b}{lj{`hb x` ibx abp/
[moxbs mi hbcl km ibx {sbtbx
km x}mi{b b}{lj{`hb
jmk`bo{m mi {moxls km
{lso`iil/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
1
Mogbohabs ib clvb b x} gbohal km
x}mi{b mo ib tslb kmi cl{m
xbi~b~`kbx/
9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?
Xbi`mo{m kmi
tmxhbo{m
Cilr}m km
x}xtmox o
8/4/2019 MSC.1-Circ.1205.espaol
34/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 83
@6YH@SHYJXHY2Y234=/klh
= X@X[MJB KM BTBSMFL KM X]MI[B HLO P X@O HBSGB
=/2 Gmomsbi`kbkmx
Mo ib tsmxmo{m xmhh`o xm kmxhs`cmo ibx hbsbh{msx{`hbx kmi x`x{mjb kmi jmhbo`xjl km x}mi{b/
Xm smhlj`mokb imms hlo b{moh`o mx{b xmhh`o tbsb gbsbo{`vbs }o n}oh`lobj mo{l xmg}sl/ Mi x`x{mjb
kmi jmhbo`xjl km x}mi{b hlox{b km gbohalx km tslb p km tltb }o {`sbkls km x}mi{b ts q`jl b ib
hloxlib km glc`msol }ob }o`kbk a`kslx{{`hb p ilx hbcimx hlssmxtlok`mo{mx !~bxm ib n`g}sb =/2)/
Ib ltmsbh`o km x}mi{b km ilx gbohalx xm iim~b b hbcl mo mi {`sbkls km x}mi{b tsq`jl b ib
hloxlib km glc`msol jmk`bo{m ilx hbcimx km hlo{sli r}m iimgbo abx{b ilx gbohalx km tslb p km tltb/Mi x`x{mjb km mohib~bj`mo{l tsl~`x{l `ohi}`kb ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l xm tsl~mm
tbsb `jtmk`s ib x}mi{b km ilx gbohalx h}bokl mi cl{m xbi~b~`kbx ol mx{ mo mi bg}b/
Mi x`x{mjb {bjc`o h}mo{b hlo }ob n}oh`o km x}mi{b hlo hbsgb r}m t}mkm bo}ibs mimohib~bj`mo{l km ib }o`kbk a`kslx{{`hb/ ]ob ltmsbh`o `ohlssmh{b km x}mi{b hlo hbsgb t}mkm hb}xbs
bhh`kmo{mx jls{bimx p mo miib kmcmso {ljbsxm ibx tsmhb}h`lomx tms{`omo{mx/]o`kbk kmi gbohal km tslb
]o`kbkkmi gbohalkm tltb
]o`kbk a`kslx{{`hb
km mohib~bj`mo{l
Hbcimx km hlo{sli
Hbcim km mohib~bj`mo{l
N`g/ =/2 * Mxr}mjb kmi x`x{mjb kmi jmhbo`xjl km x}mi{b
8/4/2019 MSC.1-Circ.1205.espaol
35/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 88
@6YH@SHYJXHY2Y234=/klh
=/3 ]o`kbk km gbohal km tslb p tltb
=/3/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx
Mo ibx n`g}sbx =/3/2/2 p =/3/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx kmilx gbohalx km tslb p km tltb/ Ilx gbohalx km tslb p km tltb xlo gmomsbijmo{m `ko{`hlx mo
{lkl xbi~l mo x} ls`mo{bh`o/
N`g/ =/3/2/2 * Tmsxtmh{`~b km ib }o`kbk km
gbohalN`g/ =/3/2/3 * @o{ms`ls km ib }o`kbk km gbohal
Gbohal
Tmx{`iil km
xmg}s`kbk
Hbfb km ibtbibohb km
im~b
Tbibohb km
smbsjm
X}fmh`o kmi
bjbo{m km
jbo{mo`j`mo{l
[ltm km ib tbibohb kmsmbsjm
Tbxbkls km ib
tbibohb kmim~b
Sm{o kmi
gbohal!T`mvb km
cilr}ml)
Tbibohbkm im~b
Hbcimx km hlo{sli!bi {`sbkls km x}mi{b)
8/4/2019 MSC.1-Circ.1205.espaol
36/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 8;
@6YH@SHYJXHY2Y234=/klh
=/3/3 X}mi{b
H}bokl xm bhh`lob mi {`sbkls km x}mi{b tsq`jl b ib hloxlib km glc`msol mi tbxbkls km ib
tbibohb km im~b tbxb tls mi hbcim km hlo{sli ib t`mvb km cilr}ml xm i`cmsb p tls i{`jl mi gbohal
g`sb p xm x}mi{b !~bxm ib n`g}sb =/3/3)/
N`g/ =/3/3 * Ts`oh`t`l km x}mi{b km ib }o`kbk km gbohal
Gbohal
Sm{o kmi gbohal
!T`mvb km cilr}ml)
Tbxbkls km ib tbibohb km im~b
Hbcim km hlo{sli!bi {`sbkls km x}mi{b)
Tbibohbkm im~b
8/4/2019 MSC.1-Circ.1205.espaol
37/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 8=
@6YH@SHYJXHY2Y234=/klh
=/3/8 Smbsjm
[sbx mi smbsjm km ilx gbohalx x}x tlx`h`lomx smxtmh{`~bx xm jbo{mokso jmk`bo{m ib t`mvb km
cilr}ml r}m b x} ~mv mx{bs hlo{slibkb tls mi tbxbkls km ib tbibohb km im~b jmk`bo{m ib tbibohb km
smbsjm/ B n`o km gbsbo{`vbs mi smbsjm bkmh}bkl km ilx gbohalx km tslb p km tltb kmcmso xmg}`sxmilx tslhmk`j`mo{lx kmxhs`{lx mo mi tssbnl ;/2/ Ibx tbibohbx km smbsjm km tslb p km tltb kmcmo
n}oh`lobs x`j}i{ombjmo{m/ [sbx mi smbsjm x`j}i{oml km ilx gbohalx mi {`sbkls km x}mi{b tsq`jl b
ib hloxlib km glc`msol {bjc`o ~}mi~m b ib tlx`h`o hmssbkb !~bxm ib n`g}sb =/3/8)/
N`g/ =/3/8 * Ts`oh`t`l km smbsjm km ib }o`kbk km gbohal
]o`kbk km gbohal
Gbohal
Tbibohbkm
smbsjm
Sm{o kmi gbohal !T`mvb km cilr}ml)
Hbcim km hlo{sli!b ib }o`kbk kmi {`sbkls km x}mi{b)
]o`kbk kmi {`sbkls km x}mi{b
Tbibohbkm im~b
8/4/2019 MSC.1-Circ.1205.espaol
38/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 8>
@6YH@SHYJXHY2Y234=/klh
=/8 ]o`kbk kmi {`sbkls km x}mi{b
=/8/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx
Mo ibx n`g}sbx =/8/2/2 p =/8/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx kmi{`sbkls km x}mi{b/
N`g/=/8/2/2 * Tmsxtmh{`~b km ib }o`kbk kmi {`sbkls km x}mi{b
N`g/=/8/2/3 * @o{ms`ls km ib
}o`kbk kmi {`sbkls km x}mi{b
=/8/3 N}oh`lobj`mo{l
H}bokl {lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b tlks xli{bsxm sm{`sbokl mi
tbxbkls km xmg}s`kbk p bhh`lobokl hlo sbt`kmv mi {`sbkls km x}mi{b abx{b ib tlx`h`o km bc`ms{l
!x}mi{b x`o hbsgb)/ B}or}m ol mx{ mo mi bg}b mo x} {l{bi`kbk mi cl{m xbi~b~`kbx {bjc`o tlks
xli{bsxm jmk`bo{m ib j`xjb ltmsbh`o kmi {`sbkls km x}mi{b bcs`mokl ib h}c`ms{b kmi k`xtlx`{`~l kmmohib~bj`mo{l p x}c`mokl ib tbibohb km k`hal k`xtlx`{`~l/ Mx{b jmk`kb bo}ib ib n}oh`o km
mohib~bj`mo{l km ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l !x}mi{b hlo hbsgb)/
Tbxbkls km xmg}s`kbk
[`sbkls kmx}mi{b
Hbcimx km hlo{sli
!b ibx }o`kbkmx km gbohalx
km tslb p tltb)
Hbcim kmi k`xtlx`{`~l
km mohib~bj mo{l!a`kslx{{`hl)
H}c`ms{b kmi k`xtlx`{`~l
km mohib~bj`mo{l
8/4/2019 MSC.1-Circ.1205.espaol
39/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 87
@6YH@SHYJXHY2Y234=/klh
=/; ]o`kbk a`kslx{{`hb km mohib~bj`mo{l
=/;/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx
Mo ibx n`g}sbx =/;/2/2 p =/;/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx km ib}o`kbk a`kslx{{`hb km mohib~bj`mo{l/
N`g/ =/;/2/2 * Tmsxtmh{`~b km ib
}o`kbk a`kslx{{`hb km mohib~bj`mo{lN`g/ =/;/2/3 * @o{ms`ls km ib
}o`kbk a`kslx{{`hb km mohib~bj`mo{l
Hbcim kmi k`xtlx`{`~l km mohib~bj`mo{l a`kslx{{`hl!b ib tbibohb smxtmh{`~b km ib }o`kbk kmi
{`sbkls km x}mi{b) ^mo{`ibh`o
C`mib
Cs`kb
H`mssm mx{bohl
Nil{bkls
Tsmx`o kmibg}b km jbs
Hbcim kmi k`xtlx`{`~l km mohib~bj`mo{l
!b ib }o`kbk a`kslx{{`hb)
[`sbkls km x}mi{b
!Tlx`h`o km btms{}sb)
Tbxbkls km xmg}s`kbk
Hbcimx km hlo{sli!b ibx }o`kbkmx km gbohal km tslb p tltb)
[`sbkls km x}mi{b
!Tlx`h`o km h`mssm)
Tbibohb kmi k`xtlx`{`~lkm mohib~bj`mo{l
N`g/ =/8/3 * Jlkl km n}oh`lobj`mo{l kmi {`sbkls km x}mi{b
ib }o`kbka`kslx{{`hb
H}mstl km
8/4/2019 MSC.1-Circ.1205.espaol
40/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 81
@6YH@SHYJXHY2Y234=/klh
=/;/3 N}oh`lobj`mo{l
H}bokl {lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b ib }o`kbk a`kslx{{`hb km
mohib~bj mo{l mjt}fb abh`b bss`cb ib tbibohb kmi k`xtlx`{`~l km mohib~bj`mo{l b {sb~x kmi hbcimkm mx{m i{`jl mi bg}b abhm x}c s mi nil{bkls p tmsj`{m mi bhh`lobj`mo{l kmi {`sbkls km x}mi{b/ X`o
mjcbsgl ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l ol tmsj`{m mi bhh`lobj`mo{l kmi {`sbkls km
x}mi{b h}bokl abp tbs{mx kmi cl{m xbi~b~`kbx r}m ol xm moh}mo{sbo mo mi bg}b/
N`g/ =/;/3 * Mxr}mjb kmi k`xtlx`{`~l km mohib~bj`mo{l
> @OXTMHH@O P JBO[MO@J@MO[L
>/2 Jmk`kbx km tsmhb}h`o gmomsbimx
Ib smgib @@@,34 kmi Hlo~mo`l XLIBX mx{`t}ib r}m bo{mx km r}m mi c}r}m xbigb km t}ms{l p
mo {lkl jljmo{l k}sbo{m mi ~`bfm {lklx ilx k`xtlx`{`~lx km xbi~bjmo{l mx{bso mo hlok`h`lomx kmxms~`h`l p i`x{lx tbsb r}m xm }{`i`hmo km `ojmk`b{l/ Ib smgib @@@,34 kmi Hlo~mo`l XLIBX {bjc`o
mx{`t}ib r}m ilx cl{mx xbi~b~`kbx ilx k`xtlx`{`~lx km t}mx{b b nil{m p ilx jmhbo`xjlx km x}mi{b
kmcmo `oxtmhh`lobsxm xmjbobi p jmox}bijmo{m km bh}mskl hlo ibx `ox{s}hh`lomx tbsb mi
jbo{mo`j`mo{l b clskl r}m xm smhlgmo mo ib smgib @@@,8> kmi Hlo~mo`l XLIBX/ Bx`j`xjl mo ib
h`sh}ibs JXH/2,H`sh/234> xm kmxhs`cmo hlo jbpls km{mo`j`mo{l ilx tslhmk`j`mo{lx smib{`~lx bi
xms~`h`l p jbo{mo`j`mo{l tms`k`hlx km ilx cl{mx xbi~b~`kbx ilx k`xtlx`{`~lx km t}mx{b b nil{m p
ilx jmhbo`xjlx km x}mi{b/
Mo mi tsmxmo{m jbo}bi xil xm abhm smnmsmoh`b b ib `oxtmhh`o p jbo{mo`j`mo{l km hbsh{ms
xmjbobi p jmox}bi r}m xm iim~bo b hbcl b clskl cbfl ib x}tms~`x`o k`smh{b km }o ln`h`bi x}tms`ls
kmi c}r}m/
[`sbkls km x}mi{b
Tbibohb kmi k`xtlx`{`~l km
mohib~bj`mo{l
Hbcim kmi k`xtlx`{`~l kmmohib~bj`mo{l
!b ib }o`kbk a`kslx{{`hb)
Cl{m xbi~b~`kbx mo mi b`sm Cl{m xbi~b~`kbx mo mi bg}b
8/4/2019 MSC.1-Circ.1205.espaol
41/51
JXH/2,H`sh/234=
BOMQL
Tg`ob 80
@6YH@SHYJXHY2Y234=/klh
>/3 @oxtmhh`o p jbo{mo`j`mo{l kmi cl{m xbi~b~`kbx p x`x{mjb kmi btbsmfl km x}mi{b
>/3/2 Tibo km `oxtmhh`o p jbo{mo`j`mo{l
Ilx cl{mx xbi~b~`kbx xm kmcmo `oxtmhh`lobs p jbo{moms hlo tms`lk`h`kbk xmjbobi pjmox}bi km bh}mskl hlo il mx{`t}ibkl mo ilx h}bkslx x`g}`mo{mx/ Mo miilx xm mo}jmsbo ilxmimjmo{lx r}m kmcmo hljtslcbsxm mi j{lkl km `oxtmhh`o ilx tslhmk`j`mo{lx r}m abo km
bti`hbsxm p ib nsmh}moh`b km xms~`h`l km ilx mimjmo{lx/
Mi h}bksl >/3/2/2 xm smn`msm bi cl{m xbi~b~`kbx mimjmo{bi !`ohi}`kl mi btbsmfl km x}mi{b)/Mi h}bksl >/3/2/3 xm smn`msm bi jl{ls kmi cl{m xbi~b~`kbx/
Mi h}bksl >/3/2/8 xm smn`msm b ibx t`mvbx mih{s`hbx/Mi h}bksl >/3/2/; xm smn`msm bi mr}`tl kmi cl{m xbi~b~`kbx/
8/4/2019 MSC.1-Circ.1205.espaol
42/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;4
@6YH@SHYJXHY2Y234=/klh
H}bksl >/3/2/2 Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi cl{m
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi
Hbxhl mq{msol ^`x}bi
@oxtmhh`lobs tbsb km{mh{bs
kmnlsjbh`lomx } l{slx kmnmh{lx/
Hljtslcbs mi kmxhbxhbs`iibkl l
ilx tlx`cimx kblx kmi jb{ms`bi
sm{slssmnimh{bo{m/
Q Q
[likl mq{msol ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
kmnlsjbh`lomx } l{slx kmnmh{lx/Q Q
Hbcl xbi~b~`kbx nil{bo{m ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx/
Q Q
[likl bcb{`cim&2 ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx kmi {likl/Q Q
Tix{`hl smnlsvbkl
hlo n`csb km
~`ks`l !TSN^)
^`x}bi@oxtmhh`lobs tbsb km{mh{bs
kmnlsjbh`lomx } l{slx kmnmh{lx/Q Q
Jbkmsb ^`x}bi@oxtmhh`lobs tbsb km{mh{bs x` mx{
bgs`m{bkb l tlks`kb/Q Q
@o{ms`ls kmi
cl{m
Jm{bi ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
hlsslx`o/Q Q
^i~}ib km kmxbgm ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx/Q Q
Jmhbo`xjl km x}mi{b ^`x}bi
Hljtslcbs mi smbsjm/
Mi`j`obs ib x}h`mkbk km ibx
t`mvbx j~`imx/
Q Q
K`xtlx`{`~l km x}mi{b km ib
clvb^`x}bi
Hljtslcbs mi smbsjm/
Mi`j`obs ib x}h`mkbk km ibx
t`mvbx j~`imx/
Q Q
[lkbx ibx mxhl{`iibxN}oh`lobj`mo{l
~`x}bi
@oxtmhh`lobs x} jl~`j`mo{l
ni}`kl p mi c}mo mx{bkl km ibx
f}o{bx/
Q Q
^mo{bob ^`x}bi
@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx sl{}sbx kmi hs`x{bi/
I`jt`bs mi hs`x{bi tls bjclx
ibklx/
Q
^`x}bi
@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx kmi {`jo ib hbb
p ib hbb km mjmsgmoh`b/Q Q
Jmhbo xjl km glc`msol
N}oh`lobj`mo{l
@oxtmhh`lobs tbsb hljtslcbs mi
c}mo n}oh`lobj`mo{l kmi
glc`msol ts`oh`tbi p km ib hbb
km mjmsgmoh`b bhltibkb/
Q Q
Clh`ob ^`x}bi@oxtmhh`lobs ib f}o{b p ibxtlx`cimx n}gbx km bg}b km jbs/
&3 &3
8/4/2019 MSC.1-Circ.1205.espaol
43/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;2
@6YH@SHYJXHY2Y234=/klh
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi
Ai`hm p g}bskb ^`x}bi
@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx/ Q Q
^i~}ib km smxt`sbh`o N}oh`lobj`mo{l@oxtmhh`lobs mi n}oh`lobj`mo{l
km ib ~i~}ib/Q
^`x}bi
@oxtmhh`lobs tbsb hljtslcbs
r}m ib hlssmb {sbtmvl`kbi {`mom ib
{mox`o bkmh}bkb/
@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx km ib hlssmb/
QHlssmb
{sbtmvl`kbi km
bhltibj`mo{l
N}oh`lobj`mo{l@oxtmhh`lobs tbsb hljtslcbs x}
c}mo n}oh`lobj`mo{l/Q
[}cl km bxtmsx`o ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
hlsslx`o l tlx`cimx kblx/Q
X`x{mjb km
bxtmsx`o
km bg}b
Clr}`iib km
bxtmsx`o^`x}bi Mi`j`obs ilx tlx`cimx kmtx`{lx/ Q
[}cl km bi{b
tsmx`o^`x}bi
@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx/Q
Smg}ibkls ^`x}bi@oxtmhh`lobs tbsb km{mh{bs
tlx`cimx kblx/Q
X`x{mjb
b}q`i`bs km
b`sm
H`i`oksl kmi b`sm ^`x}bi @oxtmhh`lobs tbsb km{mh{bshlsslx`o l tlx`cimx kblx/ Q
Ol{b 26 Xil bti`hbcim b ilx cl{mx xbi~b~`kbx tbsh`bijmo{m hmssbklx/
36 Mo mi bg}b/
8/4/2019 MSC.1-Circ.1205.espaol
44/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;3
@6YH@SHYJXHY2Y234=/klh
H}bksl >/3/2/3 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi jl{ls
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi
^`x}biHljtslcbs r}m xm moh}mo{sb mo
c}mo mx{bkl/Q
Jl{ls
N}oh`lobj`mo{l
Bssbohbs p hljtslcbs mi jl{ls/
Hljtslcbs mi n}oh`lobj`mo{l kmi
k`xtlx`{`~l smg}ibkls/
Hljtslcbs mi n}oh`lobj`mo{l kmi
mjcsbg}m/
Q Q
^`x}bi
Hljtslcbs }ob hbo{`kbk km
bhm`{m/ QBhm`{m i}cs`hbo{m
^`x}bi
Hljtslcbs ib ~`xhlx`kbk kmi
bhm`{m }{`i`vbokl mi kmkl p
bxmg}sbsxm km r}m ol mx{ x}h`l/
Q
[bor}m kmi hljc}x{`cim
ir}`kl^`x}bi
Hljtslcbs ib x}fmh`o kmi {bor}m
!hlsslx`o l n}gbx p t`mvbx km
}o`o)/
Hljtslcbs }ob hbo{`kbk km
hljc}x{`cim ir}`kl/
Q
[}cl kmi hljc}x{`cim
ir}`kl^`x}bi
Hljtslcbs tlx`cimx n}gbx km ibx
t`mvbx km }o`o/Q
Smns`gmsbo{m kmi bg}b ^`x}biHljtslcbs }ob hbo{`kbk km bg}b
k}ihm/Q
[}cl kmi bg}b km
smns`gmsbh`o^`x}bi
Hljtslcbs ibx tlx`cimx n}gbx kmi
{}cl/Q
@o{mss}t{ls km bssbor}m N}oh`lobj`mo{lHljtslcbs x} c}mo
n}oh`lobj`mo{l/Q Q
Ijtbsb km `ohbokmxhmoh`b N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm moh`mokm
mo ib nbxm km tsmhbimo{bj`mo{l/Q Q
[bhjm{sl N}oh`lobj`mo{lHljtslcbs r}m mi ojmsl km
sm~li}h`lomx `ok`hbkl mx hlssmh{l/
Q Q
Ijtbsb km bk~ms{moh`b km
ib tsmx`o kmi bhm`{m
ijtbsb km hbsgb
N}oh`lobj`mo{lHljtslcbs r}m x} mohmok`kl p
btbgbkl xlo hlssmh{lx/Q Q
Hbcim km tbsbkb N}oh`lobj`mo{l Km{moms mi jl{ls/ Q Q
8/4/2019 MSC.1-Circ.1205.espaol
45/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;8
@6YH@SHYJXHY2Y234=/klh
H}bksl >/3/2/8 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{lkm ibx t`mvbx mih{s`hbx
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi
^`x}bi Hljtslcbs mi a`il hlok}h{ls/ Q
Cb{msbJmk`kb
Jmk`s mi ~li{bfm km ib cb{msb/
X` mi ~bils lc{mo`kl mx cbfl
hbjc`bs ib cb{msb/
Q
Ijtbsb `o{ms`ls N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm
moh`mokm/Q
Ijtbsb kmi {likl N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm
moh`mokm/Q
Tslpmh{ls N}oh`lobj`mo{l Hljtslcbs r}m ib i}v xmmoh`mokm/ Q
Hbcimbkl mih{s`hl ^`x}biHljtslcbs ilx tlx`cimx
kmnmh{lx kmi hbcimbkl/Q
8/4/2019 MSC.1-Circ.1205.espaol
46/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;;
@6YH@SHYJXHY2Y234=/klh
H}bksl >/3/2/; * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{lkmi mr}`tl km cl{mx xbi~b~`kbx
Hljtslcbs ibx hlok`h`lomx hbo{`kbk p nmhab km ~moh`j`mo{l h}bokl tslhmkb
Tibo km jbo{mo`j`mo{lO Mimjmo{l
xmjbobi jmox}bi
2 Smjlx Q
3 [lim{mx } alsr}`iibx Q
8 C`hamslx Q
; Bha`hbkls nil{bo{m Q
= H}clx Q
> Jbo}bi km x}tms~`~moh`b Q Q
7 Hljtx Q
1 Bohib nil{bo{m Q
0 Clvbx Q
24 Abha}mibx Q
22 Smh`t`mo{m mx{bohl p bg}b k}ihm Q
23 I`bsb hlo t`lib Q
28 ^bxl gsbk}bkl Q
2; ]ob sbh`o km bi`jmo{lx mo hlo{momkls mx{bohl Q
2= Hlam{m ibovbcmogbibx hlo tbsbhbkbx Q
2> Cmogbib km jbol Q
27 Xmbi n}jgmob nil{bo{m Q
21 I`o{msob mih{s`hb jtmsjmbcim Q20 ]o mxtmfl km xmbimx k`}sobx Q
34 ]o mfmjtibs km ibx xmbimx km xbi~bjmo{l Q Q
32 ]o x`icb{l Q
33 ]o cl{`r}o km ts`jmslx b}q`i`lx Q
38 Jmk`hbjmo{lx hlo{sb mi jbsml Q
3; ]ob clixb tbsb mi jbsml tls tmsxlob Q
3= ]ob ob~bfb km clix`iil Q
3> [smx bcsmib{bx Q
37 Klx tmr}mlx bslx nil{bo{mx km xbi~bjmo{l Q
31 ]ob cljcb jbo}bi Q Q
30 ]o f}mgl km btbsmflx km tmxhb Q84 Mr}`tl tls{{`i km mq{`oh`o km `ohmok`lx Q
82 ]o smnimh{ls km sbkbs Q
83 Bp}kbx {sj`hbx Q
88 Hljtbs{`j`mo{lx km bijbhmobj`mo{l Q
8; Bigl tbsb smhlgms mi bg}b km ii}~`b Q
8= ]ob mxhbib km bhhmxl Q
8> H`o{}slomx km xmg}s`kbk Q
87 @ox{s}hh`lomx xlcsm jmk`kbx `ojmk`b{bx Q Q
81 @ox{s}hh`lomx smx`x{mo{mx bi bg}b Q Q
8/4/2019 MSC.1-Circ.1205.espaol
47/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;=
@6YH@SHYJXHY2Y234=/klh
>/3/3 Tslhmk`j`mo{lx km jbo{mo`j`mo{l b clskl
>/3/3/2 Gmomsbi`kbkmx
[sbx ib `oxtmhh`o ibx t`mvbx kmnmh{}lxbx kmcmso smtbsbsxm km bh}mskl hlo ilxtslhmk`j`mo{lx r}m n`g}sbo b hlo{`o}bh`o/ H}bokl ibx hbo{`kbkmx xmbo `ox}n`h`mo{mx xm
hljtim{bso abx{b bihbovbs ib h`nsb bkmh}bkb/ Ibx t`mvbx kmnmh{}lxbx r}m xmbo k`x{`o{bx km ibx
r}m n`g}sbo b hlo{`o}bh`o kmcmso smg`x{sbsxm f}o{l hlo ilx km{biimx smib{`~lx b miibx p abcs km
xli`h`{bsxm mi jbo{mo`j`mo{l p smtbsbh`o tls ilx nbcs`hbo{mx/
>/3/3/3 Cl{m
>/3/3/3/2 T`mvbx jm{i`hbx lq`kbkbx
Bti`hbs }o {sb{bj`mo{l hlo{sb mi q`kl xmgo ilx kblx l x}x{`{}`s ib t`mvb x` mx{
hlox`kmsbcimjmo{m gbx{bkb/
>/3/3/3/3 Kblx mo {mf`klx
Bssmgibs ilx tslk}h{lx {mq{`imx kmi j`xjl jb{ms`bi xmgo ilx kblx/
>/3/3/3/8 F}o{b
Smtbsbs jmk`bo{m }o hljt}mx{l lc{}sbkls bkamx`~l xmgo ilx kblx/
>/3/3/3/; ^i~}ib km kmxbgm
Mi`j`obs ib x}h`mkbk p hljtslcbs r}m n}oh`lob hlssmh{bjmo{m/
>/3/3/3/= X`x{mjb km bxtmsx`o km bg}b
Sm{`sbs ilx tlx`cimx kmtx`{lx km ibx clr}`iibx km bxtmsx`o/ Bf}x{bs ibx t`mvbx km }o`o
km ilx {}clx x` xm km{mh{b big}ob n}gb/ Smg}ibs ib {mox`o km ib hlssmb {sbtmvl`kbi abx{b bihbovbs
ib bkmh}bkb/
>/3/3/8 Jl{ls
>/3/3/8/2 Sm~mx{`j`mo{l p i}cs`hbh`o hlo bhm`{m
X` abp q`kl mi`j`obsil p h}cs`s ib x}tmsn`h`m hlo bhm`{m km jr}`obx/ Kmcms bti`hbsxm
bhm`{m i}cs`hbo{m b ibx t`mvbx g`sb{ls`bx/
>/3/3/8/3 Ts}mcb km n}oh`lobj`mo{l
B n`o km hljtslcbs ibx hlok`h`lomx km n}oh`lobj`mo{l kmi jl{ls kmcms mnmh{}bsxm ib
ltls{}ob ts}mcb b clskl kmi c}r}m {sbx tlomsil b nil{m/ [sbx ib ts}mcb km n}oh`lobj mo{l abcs
r}m bxmg}sbsxm km r}m ibx ~i~}ibx kmi bg}b km smns`gmsbh`o mx{o bc`ms{bx xm i`jt`bo hlo bg}b
k}ihm p kmxbg}bo c`mo/
8/4/2019 MSC.1-Circ.1205.espaol
48/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;>
@6YH@SHYJXHY2Y234=/klh
>/3/3/; T`mvbx mih{s`hbx
>/3/3/;/2 Cb{msb
Hbsgbs ib cb{msb jmk`bo{m }o mimh{sli`{l x` x} hbsgb xm moh}mo{sb tls kmcbfl kmi o`~mikmx`gobkl/ Bf}x{bs mi clsom mih{s`hl x` mx{ x}mi{l/
>/8 @oxtmhh`o p jbo{mo`j`mo{l km ilx k`xtlx`{`~lx km t}mx{b b nil{m !tmxhbo{m p ha`gsm)
>/8/2 Tibo km `oxtmhh`o p jbo{mo`j`mo{l
Ilx k`xtlx`{`~lx km t}mx{b b nil{m xm kmcmo `oxtmhh`lobs p jbo{moms hlo tms`lk`h`kbkxmjbobi p jmox}bi km bh}mskl hlo il mx{`t}ibkl mo ilx h}bkslx x`g}`mo{mx/ Mo miilx xm mo}jmsbo
ilx mimjmo{lx r}m kmcmo hljtslcbsxm mi j{lkl km `oxtmhh`o mi tslhmk`j`mo{l r}m ab kmbti`hbsxm p ib nsmh}moh`b km xms~`h`l km ilx mimjmo{lx/
Mi h}bksl >/8/2/2 xm smn`msm bi tmxhbo{m/
Mi h}bksl >/8/2/3 xm smn`msm bi ha`gsm/
Mi h}bksl >/8/2/8 xm smn`msm b ibx t`mvbx mih{s`hbx/
H}bksl >/8/2/2 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi tmxhbo{m
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi
Cbx{`kls ^`x}biHljtslcbs ilx tlx`cimxa}ok`j`mo{l hlsslx`o p
kmnlsjbh`o/
Q Q
^`x}bi
Hljtslcbs ilx tlx`cimx
a}ok`j`mo{l hlsslx`o p
kmnlsjbh`o/
Q Q
N}oh`lobj`mo{lJl~msilx kmxkm ib tlx`h`o km
mx{`cb/Q
Csbvlx kmi tmxhbo{m
N}oh`lobj`mo{lG`sbsilx kmxkm ib tlx`h`o km
mx{`cb/Q
^`x}biHljtslcbs mi kmxgbx{m p ib
hlsslx`o/Q
N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ Q QSlikbob cilr}m km
x}xtmox`o
I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
Mfm km c`xbgsb tbxbkls
km slikbobI}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
^`x}biHljtslcbs mi kmxgbx{m p ib
hlsslx`o/Q Q
N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ Q Q
[ltm kmi csbvl kmi
tmxhbo{m p gbohal
k`xtbsbklsI}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
8/4/2019 MSC.1-Circ.1205.espaol
49/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;7
@6YH@SHYJXHY2Y234=/klh
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi
^`x}bi
Hljtslcbs mi kmxgbx{m ib
tlx`cim sl{}sb kmi hbcim p ibhlsslx`o/
Q
I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
@o~ms{`s mq{smjlx@o~ms{`s ilx mq{smjlx km ib {`sb
kmi cl{m !3= blx)/
[`sb kmi cl{m
{moxls
X}x{`{}h`oX}x{`{}`s ib {`sb kmi cl{m !=
blx)/
Hbcl km bibjcsm km
bjbssm^`x}bi
Hljtslcbs mi kmxgbx{m ib
hlsslx`o p ib xli{}sb/Q Q
N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ QK`xtlx`{`~l km
n}oh`lobj`mo{l km ib
h}c`ms{b I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
^`x}biHljtslcbs mi kmxgbx{m p ib
hlsslx`o/Q Q
N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ QHbcim km hlo{sli smjl{l
I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
Hbivl kmi cl{m ^`x}biHljtslcbs mi kmxgbx{m p ib
hlsslx`o/Q Q
H}bksl >/8/2/3 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi ha`gsm
Tibo km
jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi
^`x}bi
Hljtslcbs mi o`~mi km bhm`{m
i}cs`hbo{m p x} gsbkl km
km{ms`lsl/
QHbfb km hbjc`lx
jmhbo`xjl hlf`om{m
f}o{b km bhm`{mN}oh`lobj`mo{l
Hljtslcbs ib mq`x{moh`b km
s}`klx `o}x}bimx/Q
X`x{mjb km nsmolx
nsmol hmo{sn}gl^`x}bi
Hljtslcbs ib hlsslx`o l
tlx`cimx kmnmh{lx/Q Q
Hab~m{b kmi mq{smjl kmi
hbcim^`x}bi Hljtslcbs ib xli{}sb/ Q
^`x}biHljtslcbs ib hlsslx`o l
tlx`cimx kmnmh{lx/Q Q
Tbibohb km nsmol
N}oh`lobj`mo{l Hljtslcbs mi n}oh`lobj`mo{l/ Q Q
Tbibohb km hbjc`l km
~milh`kbkI}cs`hbh`o I}cs`hbs,mogsbxbs Q Q
8/4/2019 MSC.1-Circ.1205.espaol
50/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;1
@6YH@SHYJXHY2Y234=/klh
H}bksl >/8/2/8 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l km ibx t`mvbxmih{s`hbx
Tibo km jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`o
xmjbobi jmox}bi
^`x}bi Hljtslcbs mi hbcimbkl/ Q Q
Jl{ls mih{s`hlN}oh`lobj`mo{l
Hljtslcbs r}m mi
n}oh`lobj`mo{l mx olsjbi/Q
^`x}bi Hljtslcbs mi hbcimbkl/ Q Q
N}oh`lobj`mo{lHljtslcbs r}m mi
n}oh`lobj`mo{l mx olsjbi/Q
@o{mss}t{ls km
xmg}s`kbk
I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q
^`x}biHljtslcbs mi hbcimbkl pl{slx kmnmh{lx/
Q QHbcim p hbfb km
k`x{s`c}h`o km cl{lomxt}ixbklsmx N}oh`lobj`mo{l
Hljtslcbs r}m mi
n}oh`lobj`mo{l mx olsjbi/Q
^`x}biHljtslcbs mi hbcimbkl p
l{slx kmnmh{lx/Q Q
Tbomi km `o`h`l
N}oh`lobj`mo{lHljtslcbs r}m min}oh`lobj`mo{l mx olsjbi/
Q
>/8/3 Tslhmk`j`mo{l km jbo{mo`j`mo{l b clskl
>/8/3/2 Gmomsbi`kbkmx
[sbx ib `oxtmhh`o ibx t`mvbx kmnmh{}lxbx kmcmso smtbsbsxm km bh}mskl hlo ilx
tslhmk`j`mo{lx r}m n`g}sbo b hlo{`o}bh`o/ H}bokl ibx hbo{`kbkmx xmbo `ox}n`h`mo{mx xm
hljtim{bso abx{b bihbovbs ib h`nsb bkmh}bkb/ Ibx t`mvbx kmnmh{}lxbx r}m xmbo k`x{`o{bx km ibx
r}m n`g}sbo b hlo{`o}bh`o kmcmso smg`x{sbsxm f}o{l hlo ilx km{biimx smib{`~lx b miibx p abcs km
xli`h`{bsxm mi jbo{mo`j`mo{l p smtbsbh`o tls ilx nbcs`hbo{mx/
>/8/3/3 Hbcl km bibjcsm
>/8/3/3/2 Ilx hbclx km bibjcsm kmcmso hbjc`bsxm mo ilx hbxlx x`g}`mo{mx6
/2 xm ab tslk}h`kl ib sl{}sb kmi bibjcsm ts`jbs`l5
/3 mi k`jm{sl olj`obi xm ab smk}h`kl mo }o 7 -5
/8 xm ab lcxms~bkl r}m ib amcsb xm ab {lsh`kl l x}mi{l5 l
/; xm ab km{mh{bkl mslx`o,hlsslx`o/
>/8/3/3/3 Hljtslcbs ib c}mob n`fbh`o km ilx hbclx km bibjcsm/
>/8/3/3/8 Hbjc`bs ibx {`sbx kmi cl{m kmo{sl km }o tibvl btslt`bkl/
>/8/3/3/; Bf}x{bs ib ilog`{}k km ibx {`sbx kmi cl{m km jbomsb r}m ibx xmtbsbh`lomx mo{sm mi csbvl
kmi tmxhbo{m p x} {ltm b tslb p b tltb xmbo tsh{`hbjmo{m ibx j`xjbx/
8/4/2019 MSC.1-Circ.1205.espaol
51/51
JXH/2,H`sh/234=
BOMQL
Tg`ob ;0
>/8/3/3/= Bxmg}sbsxm km r}m mi jb{ms`bi p mi k`jm{sl km ilx mxibclomx km x}xtmox`o xlo ilx
mxtmh`n`hbklx tls mi nbcs`hbo{m kmi btbsmfl km x}mi{b/
>/8/3/8 Ha`gsm kmi cl{m
>/8/3/8/2 B n`o km m~`{bs x} jl~`j`mo{l mi cl{m kmcms bxmg}sbsxm bo{mx km r}m hlj`mohmo ibx
ibclsmx km jbo{mo`j`mo{l kmi ha`gsm/
>/8/3/8/3 Mi bhm`{m xm kmcms hljtslcbs p hbjc`bs x` mx{ kmxhlils`kl/ X` mi o`~mi km bhm`{m mx
cbfl kmcms bbk`sxm jx abx{b r}m xm bihbohm mi o`~mi mx{`t}ibkl mo mi `ok`hbkls km bhm`{m/
>/8/3/8/8 Kmcmso hljtslcbsxm ibx x}tmsn`h`mx km ilx jmhbo`xjlx `o{ms`lsmx km ib hbfb kmhbjc`lx/ X` xm kmxh}csm }o kmnmh{l mo ib x}tmsn`h`m km }o jmhbo`xjl ib hbfb km hbjc`lx xm
kmcms x}x{`{}`s l smtbsbs/
>/8/3/8/; X` mi og}il km ib tbibohb km nsmol k`xj`o}pm hljl hloxmh}moh`b kmi km{ms`lsl kmi
sm~mx{`j`mo{l kmi nsmol k`hal og}il xm jlk`n`hbs xli{bokl ilx tmsolx bf}x{bokl mi og}il p
~li~`mokl b hlilhbs ilx tmsolx/
>/8/3/; I}cs`hbh`o
>/8/3/;/2 Ib i}cs`hbh`o mx n}okbjmo{bi tbsb mi n}oh`lobj`mo{l kmi tmxhbo{m p mi ha`gsm p kmcm
hljtslcbsxm tms`k`hbjmo{m/ Bx`j`xjl ib i}cs`hbh`o kmcms iim~bsxm b hbcl km jbomsb
tms`k`hb/ Tbsb r}m xmb bkmh}bkb abcso km mo{mokmsxm ib mx{s}h{}sb kmi tmxhbo{m p mi ha`gsm p min}oh`lobj`mo{l km x}x tbs{mx/
>/8/3/;/3 [lklx ilx jbog}`{lx km i}cs`hbh`o kmi tmxhbo{m kmcmso mogsbxbsxm bi jmolx }ob ~mv
bi jmx/
>/8/3/;/8 Kmcmso hljtslcbsxm tms`k`hbjmo{m ib hbo{`kbk mi hbjc`l km hlils p ib jmvhib km
a}jmkbk kmi bhm`{m km ilx jmhbo`xjlx `o{msolx kmi ha`gsm kmi cl{m/
> 8 3 ; ; Mi `{ ! i ) k i c k i c k c c k n `k`
Tbxbkls kmi hbvlom{mTbibohb km nsmol
Als`vlo{bi
Tmsol amq/
Top Related