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- Salida de las Mercancías Del Territorio Aduanero de la Comunidad
Exportación (Artículo 178 del CAM y artículo 161 del CAC)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 68-68 |
Page 68
Por exportación se entiende la salida de una mercancía comunitaria fuera del territorio aduanero de la comunidad, con el cumplimiento de los trámites previstos para la salida, incluidos los de política comercial y con la liquidación -si hubiese lugar- de los derechos de exportación.
Con la exportación y salida física del territorio aduanero de la comunidad, la mercancía pierde el estatuto aduanero de mercancía comunitaria, y pasa a ser mercancía no comunitaria.
Tiene la consideración de exportador la persona por cuya cuenta se realiza la declaración de exportación, siempre que, en el momento de la aceptación de ésta, sea propietario de la mercancía o tenga un derecho similar de disposición sobre la...
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- Salida de las mercancías del territorio aduanero de la comunidad
- Mercancías que salen del territorio aduanero de la Comunidad (Artículos 175 a 177 del CAM)
- Exportación (Artículo 178 del CAM y artículo 161 del CAC)
- Reexportación (Artículo 179 del CAM)
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