El régimen de admisión temporal para perfeccionamiento activo a la importación de mercancías desde la perspectiva jurídica.

Abstract

This work was carried out with the objective of solving a practical case of the subject of Customs Legislation I, assigned in the graduation process. The case was resolved by means of a qualitative investigation, of documentary analysis of the Ecuadorian legal regulations. We were able to determine that the issue raised, referred to a customs regime of temporary admission for inward processing, which will be applied in the importation of the goods that are going to be transformed or elaborated new merchandise in case of assembly, incorporation, assembly and adaptation to other merchandise, repair, conditioning or also fulfillment of maquila programs. We are facing a customs destination that has a fairly regulated treatment of goods. In addition, some tax benefits are established. The importer or beneficiary of the regime must comply with certain aspects regarding time, requirements and procedures according to law. In short, we are facing one of the most regulated customs import regimes in the Ecuadorian customs legislation.