Análisis del proceso del régimen aduanero transbordo que la empresa LIMPAO S.A debe aplicar en su operación.

Abstract

International trade favors the exchange of goods and services between nations that are directed to comply with customs processes through the established laws in force. Analyzing the situation of the company Limpao S.A that is dedicated to the commercialization of cleaning articles will be implemented the transshipment regime to facilitate the realization of the export. In the development of the investigation contents are included based on the object of study that is related to the problem and the determination of the process through the application of the adequate regime to transport the merchandise and the documents that will serve as sustenance before the customs authority; applying the processes and laws that must be followed to perform the operation. It is important to know that the regime is fulfilled in different modes and means of transport such as land, sea and air; especially the operations are carried out through compliance with customs regulations with the application of the process of moving the merchandise from the bulk carrier to a panamax vessel, both are large but the difference preexists in design to the corresponding dimensions in the Panama Canal; container ships are the most common in performing navigation transit. Finally, it is defines operational process that the company must apply for the maritime transshipment of the merchandise, using another ship to embark, through the intervention of the pertinent customs controls; complying with the established laws and in case of non-compliance the respective sactions are applied.