Concepto y definición de deuda aduanera
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 71-73 |
Page 71
Antes de ahondar en lo que se refiere a deuda aduanera, es conveniente revisar algunos conceptos y definiciones en relación a ésta deuda, ya que en comparación con el resto de tributos, hay diferencias de terminología que conviene resaltar.
Así, en cualquier otro impuesto indirecto, para determinar la cuota del impuesto primero se debe determinar la base imponible, a continuación establecer qué tipo impositivo es aplicable, y finalmente entre la base y el tipo se obtiene la cuota.
En aduanas, el funcionamiento es el mismo, pero varía la terminología. Así:
· La base imponible es el «valor en aduana»
· El tipo impositivo es el «tipo arancelario»
· La cuota a ingresar son los «derechos de aduana»
· Y el devengo es el «origen de la deuda»
Una vez hecha esta puntualización, avancemos pues en el concepto de deuda aduanera.
El código Aduanero modernizado define deuda aduanera como sigue:
· «Deuda Aduanera»: la obligación de una persona de pagar el importe de los derechos de importación o exportación aplicables a mercancías específicas con arreglo a la legislación aduanera vigente.
Page 72
Si según esta definición, existe una obligación de pagar, deberíamos poder determinar quién es el obligado a pagar y qué es lo que se debe pagar.
En este sentido, el CAM define:
· «Deudor»: toda persona responsable de una deuda aduanera. En el siguiente punto de este capítulo, cuando se analiza el origen de la deuda, se determinará quién es el responsable en cada supuesto de origen de deuda.
· «Derechos de importación»: son los derechos de aduana que deben pagarse por la importación de mercancías.
Los derechos de aduana o arancel es un impuesto indirecto que grava la introducción física o importación de mercancías para su consumo o utilización en el territorio aduanero de la comunidad. En principio, el objetivo general del arancel es proteger la industria local comunitaria.
Pero existe otro tipo de derechos de aduanas y que no son aranceles: se trata de los «derechos anti-dumping», que como derechos de aduanas son derechos de importación, y por lo tanto, forman parte también de la deuda aduanera.
Los derechos antidumping son unos derechos impuestos unilateralmente por la UE a la importación de determinada mercancías y de determinado origen. Se trata de unos derechos cuyo origen viene determinado por su naturaleza compensatoria y de defensa contra las importaciones que sean objeto de dumping o subvenciones por parte de países que no forman parte de la...
To continue reading
Request your trial- Aduanas
- Deuda aduanera
- Concepto y definición de deuda aduanera
- Origen de la deuda aduanera (artículos 44 a 46 del CAM)
- Determinación de la deuda aduanera en despachos a libre práctica
- Valor en Aduana como base imponible de la deuda aduanera (artículos 40 a 43 del CAM y artículos 28 a 36 del CAC)
- Cobro y pago del importe de la deuda aduanera (artículos 66 a 78 del CAM y artículos 217 a 232 del CAC)
- Extinción de la deuda aduanera (artículo 86 del CAM y artículos 233 y 234 del CAC)
- Devolución y condonación de los derechos (artículos 79 a 85 del CAM y artículos 235 a 242 del CAC)
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