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Régímenes Aduaneros del Ecuador

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Régímenes Aduaneros del Ecuador

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Régimenes y procesos aduaneros (España)

Created by

Mayii Suarez
Mayii Suarez
Ecuador

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Régímenes Aduaneros del Ecuador
 

Régímenes Aduaneros del EcuadorOnline version

Régimenes y procesos aduaneros (España)

by Mayii Suarez
1

El Régimen 70 es Depósito Aduanero (Público o Privado).

2

El Régimen 40 corresponde a la Exportación Definitiva.

3

La base imponible para la valoración aduanera se rige por VCIF (Valor en Aduana).

4

El Régimen 21 es Admisión Temporal para Perfeccionamiento Activo.

5

El Régimen 10 corresponde a la Importación para el Consumo.

6

ECUAPASS es el sistema utilizado para gestionar la declaración aduanera.

7

Las exportaciones definitivas están exentas del arancel y del IVA (0%).

8

El Régimen 40 paga IVA del 15% sobre la exportación.

9

La valoración aduanera no utiliza el criterio VCIF para calcular tributos.

10

El Régimen 20 es Admisión Temporal para Reexportación en el mismo estado.

11

El Régimen 70 permite almacenamiento sin suspensión de tributos solo para mercancías específicas si son privadas.

12

La Devolución Condicionada de Tributos se conoce como Régimen 53 (Drawback) pero no solo para importaciones; versa sobre devolución de tributos para insumos usados en exportaciones, no es la definición completa de Drawback en el texto.

13

El Régimen 11 es un régimen de devolución de tributos (no corresponde a la fuente).

14

La Admisión Temporal para Reexportación en el mismo estado tiene un plazo de permanencia de dos años.

 
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