Introducción de mercancías en el territorio aduanero de la Comunidad
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 37-38 |
Page 37
En este apartado se revisan, de forma esquemática, los procedimientos y formalidades que se deben cumplir cuando un operador tiene la intención de introducir mercancías en el territorio aduanero de la comunidad. Destacar que no se profundiza en todas y cada uno de los pasos, gestiones a cumplir ni documentos a presentar, debido a que el objeto de este manual es ahondar en aspectos fiscales, y no en formalidades administrativas.
Cualquier operador que desee introducir mercancías en el territorio aduanero de la comunidad deberá efectuar una notificación a las autoridades aduaneras del Estado miembro por donde se desee efectuar dicha introducción. Esta notificación se debe efectuar antes de que las mercancías sean introducidas en el referido territorio, con el fin de que dichas autoridades tengan conocimiento con suficiente antelación de la llegada de la mercancía, a los efectos de control y seguridad.
Esta notificación recibe el nombre de «declaración sumaria de entrada», y se debe efectuar mediante vía telemática, con el fin de dar rapidez a su registro.
La declaración sumaria de entrada será presentada por la persona que introduzca las mercancías en el territorio aduanero de la comunidad, o que asuma la responsabilidad del transporte de las mercancías en dicho territorio, como
Page 38
serian, por ejemplo, las compañías navieras o sus agentes o representantes, los transitarios o agentes de transporte.
Una vez las mercancías han llegado al territorio aduanero de la comunidad, se trasladarán sin demora a la aduana designada por las autoridades aduaneras o a cualquier otro lugar designado o autorizado por dichas autoridades (por ejemplo, una terminal portuaria o aeroportuaria). Y una vez efectuado dicho traslado deberán ser inmediatamente presentadas en la aduana.
El código aduanero define la «presentación en la aduana» como la notificación a las autoridades aduaneras de la llegada de las mercancías a la aduana o a cualquier otro lugar designado por aquélla, y de su disponibilidad para los controles aduaneros.
Una vez efectuada la...
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Request your trial- Aduanas
- Regimenes aduaneros
- Introducción de mercancías en el territorio aduanero de la Comunidad
- Inclusión de las mercancías en un Régimen Aduanero (artículos 97 y 98 del CAM)
- Declaración en aduana (artículos 104 a 108, y 123 y 124 del CAM)
- Despacho a Libre Práctica (artículo 129 del CAM)
- Exención de derechos de importación. Mercancías de Retorno (artículo 130 del CAM)
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