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- Aduanas
- Regimenes Aduaneros Especiales
Destinos Especiales
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 56-60 |
Page 56
Según dispone el CAM, los Destinos Especiales son:
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La Importación temporal
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El Destino Final
El régimen de importación temporal permitirá el uso en el territorio adua-nero de la comunidad, con exención total o parcial de los derechos de importación, y sin que están sometidas a medidas de política comercial, de las mercancías no comunitarias destinadas a ser reexportadas sin haber sufrido modificaciones, a excepción de su depreciación normal causada por el uso que se haga de ellas.
Es decir, que bajo este régimen se permite la entrada temporal de mercancías con la única y exclusiva finalidad de ser utilizadas, y con la condición de que una vez haya terminado la necesidad de su uso, sean expedidas de nuevo fuera del territorio aduanero de la comunidad.
Page 57
La autorización del régimen se expide previa solicitud de la persona que desee utilizar o mande utilizar las mercancías. Y las autoridades aduaneras podrán denegar la autorización al régimen cuando sea imposible garantizar la identificación de las mercancías que se desee utilizar bajo importación temporal.
Las autoridades aduaneras fijarán el plazo en que las mercancías de importación deberán haberse reexportado, plazo que debe estar acorde con la posibilidad de alcanzar el objetivo para el que se han importado las mercancías.
El plazo máximo de permanencia de las mercancías en el régimen de importación temporal será de 24 meses. No obstante, las autoridades aduaneras podrán prorrogar dentro de los límites razonables este plazo, siempre que lo solicite el interesado y que existan circunstancias excepcionales que lo justifiquen. Y todo ello con el objeto de hacer posible la utilización autorizada.
Las mercancías no comunitarias en régimen de importación temporal pueden beneficiarse de la exención total o parcial de los derechos de importación.
Por lo expuesto, hay dos tipos de importaciones temporales:
Este régimen permite la importación temporal de mercancías sin que sea exigible el pago alguno de derechos de importación. Según el reglamento de...
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