Despacho a Libre Práctica (artículo 129 del CAM)

AuthorEduardo Berché Moreno
ProfessionCatedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL
Pages41-42

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:

  1. La percepción de los derechos de...

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