Estudio del régimen aduanero de admisión temporal para perfeccionamiento activo con respecto al proceso de ensamblaje y adaptación de mercancías.

Abstract

This research is intended to identify the customs procedure of temporary admission for inward processing and their respective management, to the companies dedicated to import and export goods and to obtain better management in their activities Commercials abroad. The case, information will be obtained through the organic Code of Production, trade and investment (COPCI) and the regulation to the title of the Customs facilitation for Trade, of the book V of the COPCI, bibliographic sources about the national trade and International, through books, scientific journals and other bibliographical sources. This type of scheme refers to the introduction of goods into the customs territory and then undergo a process of refinement through customs regimes which are classified as common regimes, special regimes, and regimes Particular or exceptional. At the time of importing or exporting the goods, first must know what type of regime should be used for the activities of each Company that wants an import or export to the international market.