Procedimiento jurídico aplicable al régimen aduanero de admisión temporal para perfeccionamiento activo en el contexto productivo de una maquila.

Abstract

The entry and exit of goods from the national territory must be framed in a customs regime, these regimes can be export, import, other regimes or special regimes. The present case deals with an import regime, which is; Customs Regime of Temporary Admission for Active Improvement or also known as regime 21, has the purpose of regulating the customs destination of the goods, its time of stay according to its characteristics in accordance with those established in the Organic Code of Production, Trade and Investment - COPCI and its Regulation in subsection IV. With the use of this regime, the importers benefit, the collaborators who participate in the assembly program of the company MONTECITORIO S.A and the country because in this way the productive matrix is being encouraged. By means of the maquilas programs it is produced at low costs, which generates a competitive advantage for the exporter because their product will be offered at a good price in the different foreign markets. The methodology used for the resolution of the case is a qualitative bibliography based on scientific articles, review of information in the SENAE portal and in the COPCI and its Regulations.