Aplicación de regímenes aduaneros de importación para el ingreso de maquinaria, equipo y herramientas de una empresa constructora.

Abstract

Marketing internationally covers a range of processes and regulations so that goods can move across borders, therefore the realization of this study aims to determine the application of customs import arrangements for admission of machinery, equipment and tools of a construction company to the Ecuadorian national territory, starting with an explanation of the customs administration and the progress of foreign trade, with the passage of time and globalization; On the other hand the revision of the special import regimes, the existence of customs guarantees applicable to such schemes, also set tariffs as they are an instrument for regulating legal economic, tax the trade of a country with the rest of world. It also emphasizes the conceptualisation of machinery and equipment with its respective depreciation. In others the process of entering the scheme is detailed and resulting for entry, a specific guarantee and then be nationalized, which must pay taxes depreciation, and all that is in charge of foreign trade operators, in conjunction with the National Secretariat of Customs of Ecuador and regulated by the relevant legislation.