Análisis del proceso de control aduanero para determinar la procedencia de mercancías en el año 2019.

Abstract

In Ecuador the entity in charge of carrying out the customs controls to the foreign trade operations is the National Customs Service, with the power to do it before, during and after the arrival of the goods. Regarding the inspections after the nationalization of goods, it will be done jointly with the Internal Revenue Service, as specified in this investigation. The customs controls are carried out to avoid the commission of customs infractions or crimes which are the illegal acts at the moment in which the laws are flouted and therefore the customs authority that harm the economy and stability of the country. Regarding customs infractions, they are considered attempts and their punishment is administrative and economic; on the other hand, customs crimes are punished economically and with the deprivation of liberty. For this reason it is important to have knowledge of everything that implies making an import.