Inclusión de las mercancías en un Régimen Aduanero (artículos 97 y 98 del CAM)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 39-39 |
Page 39
El código Aduanero modernizado establece que toda mercancía no comunitaria introducida en el territorio aduanero de la comunidad debe incluirse en alguno de los regímenes aduaneros establecidos, salvo que la referida mercancía sea objeto de destrucción o abandono.
Los regímenes aduaneros son:
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Despacho a Libre Práctica
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regímenes Especiales
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Exportación
En este mismo capítulo se analizará el régimen aduanero de despacho a libre práctica. En cambio, para el estudio de los...
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- 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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