Concepto de Estatuto Aduanero de la mercancía
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 35-36 |
Page 35
Desde el punto de vista aduanero, las mercancías tienen lo que se denomina un «estatuto aduanero». Este estatuto aduanero puede ser comunitario o no comunitario. Es decir, que las mercancías pueden tener el estatuto aduanero de mercancía comunitaria o no comunitaria. En este sentido:
· Mercancía comunitaria: la que responde a alguno de los siguientes criterios:
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Se obtenga enteramente en el territorio aduanero de la comunidad y no incorpore ninguna mercancía importada de países o territorios situados fuera del territorio aduanero de aquella.
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Se introduzcan en el territorio aduanero de la comunidad procedentes de países o territorios situados fuera de dicho territorio y se despachen a libre práctica
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Se obtengan o produzcan en el territorio aduanero de la comunidad solo con las mercancías a las que se refiere el punto 1 o con mercancías que respondan a los criterios indicados en los puntos 1 y 2.
· Mercancía no comunitaria: las mercancías no recogidas en el punto anterior o que hayan perdido su estatuto aduanero de mercancías comunitarias. Y esto último sucede con la salida de mercancías fuera del territorio aduanero de la comunidad.
El CAM, en su artículo 101, establece la...
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- Introducción
- Introducción histórica
- Territorio Aduanero de la Unión Europea y normativa vigente
- Concepto de Importación, Exportación y Circulación Intracomunitaria
- Concepto de Estatuto Aduanero de la mercancía
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