Régimen transfronterizo y cumplimiento de declaración aduanera simplificada por viajeros en aduana del Ecuador

Abstract

The purpose of this research was to analyze the relationship between the cross-border regime and compliance with the Simplified Customs Declaration (DAS) by travelers at the Huaquillas border in Ecuador. A non-experimental design with a descriptive-correlational approach was used, and the data were processed using IBM SPSS Statistics v31.0. Structured surveys were administered to 383 travelers and 41 SENAE officials. The reliability of the instruments was verified using Cronbach’s alpha coefficient (α = 0.870 for travelers and α = 0.851 for officials). Due to the ordinal nature of the variables, Spearman’s correlation coefficient was employed to analyze the relationships. A very strong and significant correlation was found between knowledge of the cross-border regime and compliance with the DAS (ρ = 0.942, p < 0.001), as well as a moderate correlation between such knowledge and the use of the SENAE Móvil simulator (ρ = 0.533, p < 0.001). The study concludes that customs compliance depends on regulatory knowledge, institutional clarity, and the use of technological tools. It is recommended to implement comprehensive training strategies, effective communication, and digital modernization.