Exención de derechos de importación. Mercancías de Retorno (artículo 130 del CAM)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 42-43 |
Page 42
El código Aduanero modernizado establece un supuesto de exención de derechos de importación llamado mercancías de retorno.
Según este supuesto, quedarían exentas de derechos de importación las mercancías no comunitarias que, tras haber sido inicialmente exportadas fuera del territorio aduanero de la comunidad como mercancías comunitarias, se reintroducen y declaran para su despacho a libre práctica en dicho territorio, siempre y cuando se cumplan tres condiciones:
Page 43
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Que la exención la solicite el interesado (no se aplica de oficio)
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Que no hayan transcurrido más de tres años desde la exportación
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Que las mercancías se reimporten en el mismo estado en el que fueron exportadas.
En la práctica, para poder aplicar esta exención se requiere del solicitante que aporte, entre otros documentos, la prueba 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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