Análisis del régimen de transito aduanero comunitario en la comercialización de hojalata proveniente de Colombia con destino a Perú.

Abstract

In the present work an analysis was made of the application of the Community Customs Transit regime of a Colombian tin trading company called Portis SA, which sends the product by land to Peru, however on its way to its final destination, it has to to pass through Ecuadorian territory under the aforementioned regime. This regime allows commercial exchange between member countries of the Andean Community of Nations (CAN), benefiting from the suspension of the payment of taxes, which allows the transfer of goods from one district to another, under customs control. However, for the implementation and study of this regime, the Organic Code of Production, Trade and Investment of Book V, indexed journals, official pages was used.