Régimen aduanero de admisión temporal para perfeccionamiento activo en productos compensadores. Trámites y requisitos.

Abstract

The present investigation is about the entrance to Ecuadorian customs territory of a certain merchandise destined to be exported after having undergone an improvement operation. Regulations and legislation are tools that allow companies to market abroad through customs regimes. The objective was to analyze which customs regime will be applied to the case, and the requirements and procedures to obtain customs benefits, as a result that was obtained, the regime of temporary admission for active improvement in compensating products, procedures and requirements. In this investigation the descriptive methods and synthetic analysis were implemented. Information was collected through secondary sources, whose instruments were the Regulations of the COPCI, and scientific articles that support the research. In conclusion, in order to qualify for it, the regulations and procedures indicated in the COPCI must be complied with, which have a certain benefit such as the suspension of payment of the tariff.