Importante documento sobre prácticas inadecuadas en la valoración de mercaderías de importación
Author | Horacio García Prieto,Juan Pablo Rothschild |
Published date | 30 November 2015 |
Date | 30 November 2015 |
Law Firm | Marval O'Farrell Mairal |
La declaración se refiere al Acuerdo sobre Valoración Aduanera de Mercaderías establecido en 1979, que fue replicado en el año 1994, cuando se aprobaron los convenios internacionales que dieron lugar a la creación de la Organización Mundial del Comercio (Acuerdo de Marrakech, aprobado por la República Argentina a través de la Ley Nº 24.425).
El documento emitido por la Cámara de Comercio Internacional alude a las administraciones tributarias que, apelando al uso de bases de datos, establecen “precios de referencia”, “precios indicativos” o “valores criterio”.
Según se consigna en el documento, las administraciones aduaneras presentan tales “valores criterios” como herramientas para la evaluación del riesgo inherente a las operaciones, es decir, para la detección de los casos en los que corresponde dudar de la veracidad o exactitud de los precios declarados, pero la comunidad de negocios encuentra e informa una realidad diferente.
Las prácticas denunciadas por la Cámara de Comercio Internacional incluyen el caso de países en los que se dan a conocer “valores criterio” para la comparación con los precios que declaran los importadores, de forma tal que, cuando se documentan precios inferiores, dichos precios resultan automáticamente cuestionados por el servicio aduanero, todo lo cual demora el libramiento de la mercadería, incrementa los costos del comercio, y coloca al importador en la necesidad de enfrentar procedimientos largos y onerosos para la...
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