Análisis del marco legal de productos importados que ingresan a ecuador bajo el régimen efectos personales del viajero.

Abstract

International trade has different areas regarding the modalities of the customs regimes that the country has, and the customs legislations to be complied with regarding the taxes applicable to foreign trade. The role performed by the National Customs Service of Ecuador is important because its function is to be facilitator of foreign trade, collecting taxes or taxes applicable to goods that are subject to both imports and exports. The present investigation was analyzed on the regime of personal effects of the traveler that is within the group of the exception regimes for the modality of land as well as air way analyzing each one of the regulations and restrictions, with the purpose of establishing a criterion of analysis on the different sources of official information regarding the topics related to this case study. As a solution to the present case study, the most viable option was chosen, which can be accepted by the Ecuadorian who, for study reasons, travels to Spain and upon his return to the country he decides to enter 3 bottles of alcoholic beverages, 3 digital memories, and a musical instrument; with the question if there is a maximum amount of goods to enter the Ecuadorian territory and if it must be taxed by the income of said products; where it was concluded that Mr. Carlos Gonzales should not pay any tax to foreign trade because the type of good and the amount that income is within the allowed.