Aplicabilidad del régimen de ferias internacionales en el “Evento Café” de la empresa Juan Valdez en el Ecuador.

Abstract

During the development of this work, the researcher observed that customs regimes are instruments which facilitate the procedures of foreign trade between countries. Which are subjects to conditions, customs formalities and regulatory provisions issued by the National Custom Service of Ecuador (SENAE), and the current law of the Organic code of Trade and Investment Production (COPCI). It is essential to the foreign trade operators to act as facilitators in the operations, guaranteeing the fulfillment of the law, and as professional in international trade has the obligation to make customs declarations sticking to reality so that it does not defraud the Ecuadorian state payment of the taxes or tariff preferences that it can accommodate the importer according to the COPCI law. The application of the regime of international trade fairs by the company Juan Valdez in Ecuador, is based on the rules and regulations of the Organic code of Trade and Investment Production (COPCI), and its analysis leads of the conclusion that this customs regime of special character, allows domestic and foreign promote their products in this type of events, and complete the same proceed to their re-export.