Declaración en aduana (artículos 104 a 108, y 123 y 124 del CAM)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 40-41 |
Page40
Todas las mercancías que vayan a incluirse en un régimen aduanero, salvo el régimen de zona franca, serán objeto de una declaración en aduana apropiada para el régimen concreto de que se trate. La presentación de esta declaración tiene la consideración de solicitud de vinculación o inclusión al régimen de que se trate.
La declaración en aduana puede efectuarse de las siguientes maneras:
· Utilizando una técnica de tratamiento electrónico de datos mediante el envío de mensajes EDI. En la práctica, la mayor parte de declaraciones se efectúan utilizando este medio, siguiendo la política de la comisión de eliminar la mayor parte de documentos en papel y utilizar en su lugar medios informáticos y comunicaciones mediante mensajes electrónicos.
· Declaración aduanera en papel. Para aquellos...
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