Análisis de la incidencia de una incorrecta clasificación arancelaria en la importación de mercancías.

Abstract

This paper analyzes the importance of verifying the correct way in which the tariff classification is carried out in relation to the importation of products, since currently the evolution of international trade and customs requires more technicalities and specificity in terms of to the documents and requirements regarding imports of products, therefore, it is necessary to know what are the consequences of incorrectly carrying out this process of identifying and granting a tariff subheading to a good and the true use of the interpretive rules of the harmonized system to guide us in the effective use of them; since this not only hurts the importer, but also the customs.