Analisis de los costos de importación de una maquinaria proveniente del Perú hacia Ecuador.

Abstract

The tariff or ad-valorem is still a trade policy measure that governs international trade between trading blocks that support the growth of a country's industries by encouraging imports of machinery and equipment. The members of the Andean Community have been favored through this agreement between the member countries, since it allows them to import certain products with a 0% tariff, thus allowing economic development; the purpose of which is to increase production at the national level. In addition, the use of the Ecuapass platform allows for a detailed visualization of the taxes to be paid for the transaction value of the imported product. The objective of this research is to determine the customs procedures and costs of importing machinery from Peru to Ecuador until their respective tax settlements. In this way, small, medium and large companies will be able to know the benefits of importing, and for this purpose, the use of the descriptive method has been considered pertinent, with a theoretical foundation based on specialized bibliographic sources that will allow for the extraction of the necessary information for the resolution of the practical case.