Regímenes aduaneros suspensivos (Artículo 4.26 de la Ley)
| Author | Eduardo Berché Moreno |
| Profession | Catedrático de Derecho Financiero y Tributario, Facultad de Derecho de ESADE-URL |
| Pages | 136-136 |
Page 136
Son cualquiera de los regímenes aduaneros previstos en relación con el control aduanero del que son objeto las mercancías no comunitarias en el momento de su introducción en el territorio aduanero de la comunidad en depósitos temporales o en zonas francas, así como en los regímenes aduaneros de tránsito externo, depósito aduanero...
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