Aplicación de la normativa vigente ecuatoriana para la importación de maquinarias destinadas a la construcción de obras públicas.

Abstract

Through international trade, there is an exchange of goods between the various countries, being a promoter of the development of nations, therefore, it must be regulated through Customs, which is intended to facilitate and control the entry and exit of goods, through the application of different customs regimes. In the country, the National Customs Service of Ecuador (SENAE) is in charge of managing the procedures so that companies can benefit from the different regimes established by the Organic Code of Production, Commerce and Investments and its regulations.In the present investigation, the temporary Admission regime for re-export in the same State is addressed, which admits the entry of certain goods, for a specific time, without suffering modifications, and once this period has ended they must be re-exported to the country of origin. The research problem is framed in: What is the procedure to follow in imports of machinery that will be eligible for the Temporary Admission for Re-export regime in the same State? The objective is to: Develop the procedure to be followed in imports that are under the Temporary Admission for Re-export regime in the same State.The results of the investigation are aimed at developing a guide that allows the correct fulfillment of the import process under the Temporary Admission for Re-export regime in the same State, in addition to determining the taxes as indicated by the COPCI.