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...
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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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