Aplicación de los beneficios tributarios arancelarios que por ley ampara a los artesanos en una importación a consumo.

Abstract

The current research /titling work suggests applying the benefits that by law the artisan guild has when importing merchandise for example; the exemption of duties and taxes. Also the possible customs regimes that can be used to provide facilities for importing such inputs or machinery. An import simulation of a compressor for air conditioners of vehicles for a craftsman working in this area was carried out, using the tool of tariff consultation on the page of the National Customs Service of Ecuador (SENAE). To support field research, consultations with customs and foreign trade technicians have been carried out, and indexed journals have also been used. In addition, the laws that protect or defend the artisanal sector are cited as: The Law of Craft Development, Organic Law of Internal Tax Regime (LORTI) and the Organic Code of Production, Commerce and Investments (COPCI) which is the highest law that regulates the trade in the customs of each port in the country