Análisis de la operatividad del régimen aduanero devolución condicionada aplicado por la compañía NIRSA.

Abstract

The customs legislation contemplated under the Organic Code of Production, Trade and Investment COPCI establishes the different operations that will be carried out with the goods in international trade and at the same time identify what type of procedures will have the goods according to the customs regimes, the same ones that are classified as: common, special and exceptional or private. The Custom regime ‘Devolución Condicionada’ or Drawback is that regime that allows Ecuadorian exporters to obtain the refund of taxes paid for the importation of packaging or supplies that they need to manufacture their product and then export it. The Ecuadorian State encourages exporters through this customs regime, with the aim of boosting Ecuadorian exports, generating more employment opportunities and making our products more competitive in the international market. This case study determines what is the administrative and operational process that the foreign trade boss of the Negocios Industriales Real S.A. NIRSA company should be executed so that it can benefit from the ‘Devolución Condicionada’ custom regime.