Estudio de caso de reimportación en el mismo estado de una empresa exportadora de banano, y propuesta de alternativas aplicables.

Abstract

The objective of this paper is to study a case of reimportation in the same state that affects a banana exporting company and thus determine applicable proposals. The use of this customs regime occurs when the export of bananas is rejected abroad for different reasons, whether due to the presence of pests, non-permitted chemicals, packaging and incorrect weight, among others. For this reason, companies have the option of bringing the fruit back, following the appropriate procedure. Re-importation in the same state supposes for a banana exporting company, in addition to great economic losses, having a mark on its prestige, because this is interpreted as a mismanagement of the entity's production and logistics processes. Likewise, it is an alert to start implementing measures that stop the commission of these situations. A descriptive investigation was then carried out, where basic concepts about the subject are exposed, the applicable procedure in the case of re-importation in the same state and proposals that can be applied to improve these processes.