Cobro y pago del importe de la deuda aduanera (artículos 66 a 78 del CAM y artículos 217 a 232 del CAC)
Author | Eduardo Berché Moreno |
Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
Pages | 118-122 |
Page 118
Tal y como se ha indicado en el punto 3.1 de este capítulo, el declarante, en el momento de la presentación de la declaración o DUA, facilita los datos e información necesaria tanto para la inclusión de la mercancía al régimen de des-
Page 119
pacho a libre práctica así como para la determinación de la deuda aduanera que se origine con el despacho. También está previsto en el DUA que el declarante incluya en la declaración un cálculo de la deuda aduanera originada a modo de propuesta de liquidación. Destacar que se tratar sólo de una propuesta de liquidación, y que en ningún caso estaríamos ante un supuesto de autoliquidación como sucede en otros impuestos.
Esto es debido a que todo importe de derechos de importación debe ser calculado por las autoridades aduaneras. Ello significa que la deuda aduanera nunca puede ser objeto de autoliquidación por el deudor, sino que la liquidación es practicada de oficio por las autoridades aduaneras, de acuerdo con los datos facilitados por el declarante e incluidos en la declaración en aduana.
La liquidación practicada de oficio es objeto de una anotación contable en los registros de la aduana. Esta anotación del importe de los derechos en los registros contables de la aduana se denomina contracción.
El proceso de liquidación y pago de la deuda es como sigue: con la presentación de la declaración en aduana, se determina por parte de las autoridades aduaneras la deuda aduanera originada, que deberá ser comunicada por dichas autoridadees al deudor, así como el plazo en que la misma deberá ser ingresada.
El código Aduanero establece dos procedimientos paralelos, en función de si se ha presentado garantía que cubra la deuda originada o no.
Si el deudor ha presentado una garantía que cubra la totalidad de la deuda aduanera originada, o tiene presentada una garantía global y permanente ante la aduana que cubre las deudas aduaneras que en el ejercicio de su actividad comercial se van originando periódicamente ante la aduana, la forma y los plazos de la liquidación de la deuda aduanera será como sigue:
· En primer lugar, con la presentación de la declaración en Aduana se determina el importe de los derechos.
· En segundo lugar, se autoriza el levante de la mercancía.
· En tercer lugar, y con un plazo máximo de 14 días desde la fecha en que se produce la determinación de la deuda, las autoridades...
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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