Incidencia de los métodos secundarios en la valoración aduanera de mercancías.

Abstract

The purpose of this work is to determine the valuation method for the importation of merchandise, in this case that of a vehicle of which it will be the ideal model to be analyzed, for this qualitative research has been necessary first of all by regulatory entities such as In principle we have the World Trade Organization, Andean Community of Nations, who have been in charge of ensuring compliance with the processes in commercial exchanges; Within these processes, the main term of study is that of imports, which represents an activity under which we are going to purchase and sell merchandise to other nations; However, its conception is so broad and covers many other topics that it has been of vital relevance within the investigation to determine the valuation method to be used. The valuation methods for an import may vary depending on the circumstance of the commercial exchange, all the customs valuation methods to be used have been analyzed and therefore identify the ideal one within this practical case, for this, a table with characteristics was also presented. of them for the final choice.