Determinación de la partida arancelaria favorable al usuario para la importación de insumos para consumo.

Abstract

The importation of goods has been an important part of the commercial activities that have been carried out between the countries, their purpose is to meet the demands of consumers. The control in Customs and procedures in an import, are contemplated in the norms arranged by the World Trade Organization, through the General Agreement on Customs Tariffs and Trade, the WTO ( World Trade Organization ) established a classification of goods, with a numerical coding system that are subject to six general rules, this has made it easier to get to know the payment of taxes or customs duties for the protection of the industry local and free movement over a territory. Also, the methods for a valuation of the merchandise were stipulated, where the real value of the product was clearly specified, which was used for the corresponding payment of the tariffs. The object of investigation is to determine the favorable custom code in the payment of taxes corresponding to an import of goods for consumption, it was detailed on a field study case, the fulfillment of the processes as part of the control of entry to the country and the sanctions that should be governed. In addition, a qualitative research was carried out with information on articles and regulations, for the application of an import process. This makes it possible to identify the activities that must be fulfilled and are regulated under national regulations, as well as international organizations, in order to have the corresponding payment of tariffs imposed on specific products.