Análisis de los beneficios que poseen las empresas aplicando el régimen de admisión temporal para perfeccionamiento activo, para su exportación.

Abstract

The present work raises a case of export through the company Pineda S.A which is dedicated to export toys; however, the company, seeing that the demands of the buyers increased, saw the need to become a direct importer of the raw materials it uses for its product. The purpose of this research is to know about the customs regimes and the benefits they have for companies. The state applied safeguards to imports to protect the national industry, but it is not feasible at all, because by bringing goods or inputs quality products are produced with added value, therefore the imports made by companies also have benefits for the country and it has been shown in this case, it should be emphasized that, if it is imported to much, it causes economic losses to the national market. Based on the COPCI and through the description of basic concepts, it was identified which are the special customs regimes that Pineda S.A could take advantage to import ecological dyes and incorporate them into their toys and export them to the Spanish market. In this way, it was concluded that Pineda can import its product under the temporary admission for active improvement regime, since it can brings its product free of taxes and surcharges applicable to imports provides that it complies with the laws, regulations, and provisions required by SENAE.