Aplicabilidad del régimen de admisión temporal para perfeccionamiento activo para el procesamiento de productos de la empresa Ecuavegetales.

Abstract

The development of the present investigative work reveals a detailed analysis of the procedure of the regime on temporary admission for inward processing, to which the companies dedicated to the activities of import and export of goods as "Ecuavegetales", in particular their industrial process applies an ellipsis on taxes to import of aluminum containers, use them in a process of incorporation into the product processed and subsequently re-export a part as compensating product. This document is duly substantiated on the basis of the rules and regulations of the Organic Code of the production trade and investment and to manuals, bulletins and resolutions issued by the National Custom Service of Ecuador (SENAE). Serving as a guide for companies who wish to trade using as an instrument for their industrial operations, the temporary importation for inward processing.