Análisis del procedimiento sobre los efectos personales de viajero en aeropuertos conforme a la normativa aduanera vigente en Ecuador.

Abstract

The following work was carried out with the purpose of determining a solution to a very common problem given in the customs procedures, which will serve as a practical work of titling. In the case that was assigned to us, a series of events is exposed in an airport, these facts refer to a possible evasion of the payment of taxes, which would signal the act of customs fraud in international arrival halls. In order to solve the exposed case, it was carried out through qualitative research of a documentary nature, in accordance with current Ecuadorian legislation. Through the facts and key questions to answer we managed to identify which is the respective customs procedure referred to in the exercise. Based on current regulations, it is determined that it does not represent a customs fraud since the traveler complies with the corresponding law, which is why he is free of any fine or customs sanction.