Importancia y aplicabilidad del régimen admisión temporal para perfeccionamiento activo para agregar valor a un producto agrícola.

Abstract

In this research work will demonstrate the correct procedure that BANAPLAST company must follow with the temporary admission regime for inward processing and its benefits that comes with using it, knowing its procedure, said company that is dedicated to the import and export of agricultural products, use this regime to import raw materials or raw material exempted from the total payment of taxes to international trade for import, knowing that every time buyers are more demanding, to decide to directly import the raw material to be able to transform or incorporate a value added to the final product to later be exported to the international market having a competitive advantage with similar products in said market. The research work is based and legally based through the Organic Code of Production, Trade and Investment (COPCI) and other resolutions or regulations as dictated by the National Customs Service of Ecuador (SENAE) which have to comply with customs procedures and legal so that this regime can be used correctly by the company BANAPLAST and profit from your benefit. In addition, research based on scientific writings or papers has been carried out, which support the different theories and concepts presented in this work, that is, bibliographic research.