Despacho a Libre Práctica (artículo 129 del CAM)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 41-42 |
Page 41
Por despacho a libre práctica debemos entender los trámites según los cuales se confiere a las mercancías no comunitarias el estatuto aduanero de mercancías comunitarias. Es decir, que el despacho a libre práctica permite que las mercancías no comunitarias puedan ser introducidas en el territorio aduanero de la comunidad y puedan ser utilizadas o consumidas como mercancías comunitarias.
El despacho a libre práctica es lo que comúnmente se denomina despacho a la importación, y implica:
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La percepción de los derechos de importación debidos, así como de otros gravámenes que se originen. Con el despacho a libre práctica se produce
Page 42
el nacimiento y liquidación de la deuda aduanera. Esta sería la parte puramente fiscal del despacho.
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La aplicación de medidas de política comercial y de prohibiciones y restricciones. Se trataría de, por ejemplo, restricciones cuantitativas a la importación y el establecimiento de contingencias.
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El cumplimiento de las demás formalidades aduaneras previstas para la importación de las mercancías. Se refiere a la correcta presentación de declaraciones, documentación, así como del cumplimiento de los trámites administrativos previstos.
El CAM define las medidas de política comercial como las medidas no arancelarias que se establecen en el ámbito de la política comercial común en forma de...
To continue reading
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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