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Reexportación (Artículo 179 del CAM)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 69-69 |
Page 69
Por exportación se entiende la salida de una mercancía no comunitaria fuera del territorio aduanero de la comunidad, con el cumplimiento de los trámites previstos para la salida.
Las mercancías no comunitarias destinadas a salir del territorio aduanero de la comunidad estarán sujetas a una notificación de reexportación que deberá presentarse en la aduana...
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