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 |
Page 40
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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Request your trial- Books and Journals
- 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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