Aplicación del régimen admisión temporal para el perfeccionamiento activo en el proceso productivo de cajas de cartón.

Abstract

Foreign trade promotes all Economic Operators to develop international activities that allow them to import and export goods at low cost in order to gain market and be more competitive, for this, must take into account the Customs Regimes that will determine the development of Customs operating procedures as established in current law. The Organic Code of Production, Commerce and Investment COPCI, published by the General Assembly in Quito on December 22, 2010, that the Regulations for Natural or Legal Persons that develop all productive activities focused on National and International trade, must comply with all the Customs procedures, such as the Industrial Facilities, which for the development of the operation the National Customs Service of Ecuador SEANAE, decreed the operation as Industrias Incarpalm SA once it complied with the presentation of all the requirements established in the Regulations. The Customs Regimes applicable to any Customs Operation are classified in: Import Regimes, Export Regimes, Other Customs Regimes, Exception Regimes, Completion of the Regime. For the present work it was determined, that Industria Incarpalm S.A. that imports inputs and supplies for the production of cardboard boxes to then market them abroad, applies the Regime 21 Temporary Admission for inward processing, since it allows the exemption of customs duties and other taxes applicable to imports for the purpose that the product is exported in a certain time not if before going through a process of improvement.