Aplicación del régimen aduanero de mensajería acelerada para importar mercancías desde estados unidos al Ecuador de acuerdo a sus categorías.

Abstract

The technological development has made countries reach a great opening of their markets, with the facilitation of internet access, imports have remained above in recent years. The purpose of this work is to determine the application of the Accelerated Courier Customs Regime through its categories for merchandise coming from the United States, starting with certain indispensable concepts to know, as well as to deepen in the regime which is the object of study, its different categories which are applied to import merchandise. Necessarily, the conceptualization of an import of merchandise is also explained, consequently the specific and Ad Valorem tariffs that are applied in certain cases of the categories. In the same way, the documents necessary for a merchandise to be cleared through the Customs, such as the commercial invoice and the Simplified Customs Declaration (DAS), are also explained. In addition, the concepts of origin and origin of a merchandise that is necessary to know if we have or not with tariff preference to import what we want are punctuated. Finally, several cases are presented for a better understanding, exercises are developed according to the tariff consultation in Ecuapass and we proceed to the respective calculation to know how much is paid in taxes to foreign trade.