Proceso de implementación de un almacén libre en autoridad portuaria de Puerto Bolívar para comercializar fragancias y perfumes.

Abstract

International trade has been fundamental in the development and economic growth of many countries, due to the commercial, logistical, cultural and technological exchange that allows nations to benefit by generating greater growth in productivity. These activities are controlled and regulated by global organizations such as the WCO and WTO, through regulations, statutes and laws, which all countries around the world must comply with through their customs administrations. Therefore, from this commercial exchange arise customs regimes, which are those that regulate the destination of goods entering and leaving the national territory. In such a way, that allow to determine the responsibilities and duties that both the importer and the exporter have before the customs of each country, complying with the payment of taxes and customs duties, which leads to the increase of the national economy. In this research work an analysis of the application process of the Duty Free regime of a company dedicated to the import and commercialization of fragrances and perfumes in the Port Authority of Puerto Bolívar was carried out. This research was carried out using exploratory, descriptive and explanatory methods, based on specialized magazines and books. As well as resorting to the COPCI (Organic Code of Production, Commerce and Investments), which is the legal framework of the regime, with the aim of giving a guide, providing a complete vision to the company, so that the application of this customs regime.