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 |
Page35
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:
Se obtenga enteramente en el territorio aduanero de la comunidad y no incorpore ninguna mercancía importada de países o...
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