Aplicación de los beneficios de ley que ampara a los artesanos en una importación a consumo y posibles regímenes aduaneros.

Abstract

The present investigation work discloses the possible Customs Regime to which a craftsman can receive for the customs clearance of imported merchandise, and the application of laws that support the exoneration of applicable customs duties, taxes and fees. A simulation of the importation of machinery for a bakery artisan has been carried out, consulting the tariff consultation tool of the Customs of Ecuador page. In support of the present investigation, of indexed journals has been used, as well and of laws that are in defense of the artisan guild that has long been neglected. Legal bodies such as the Artisan Defense Law, Organic Law of the Internal Tax Regime (LORTI), Organic Code of Production, Trade and Investment (COPCI), and the Organic Code Territorial Organization Autonomy Decentralization (COOTAD).