El Salvador: Generalidades del procedimiento de importación definitiva de mercancías
Published date | 07 March 2023 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
Al Régimen Aduanero que ampara el ingreso de las mercancías procedentes del exterior para su uso o consumo definitivo en el territorio aduanero salvadoreño, se le conoce como Importación Definitiva, conforme lo dispuesto en el Art. 92 del Código Aduanero Uniforme Centroamericano (CAUCA).
A tal efecto, lo primero que debemos tener en cuenta es que el Art. 61 del CAUCA establece que todo medio de transporte en el que se mueve carga o mercancías y que cruce la frontera, será recibido por la autoridad aduanera competente. De ahí que, al momento de arribar a las fronteras terrestres o puntos de ingreso como las aduanas marítimas o aéreas, lo primero que debe hacerse es notificar a la autoridad aduanera; luego, el servicio aduanero efectúa la recepción de las mercancías que el medio de transporte contiene.
Posteriormente, el servicio aduanero recibe las declaraciones de mercancías junto a su documentación de soporte (factura comercial, documentos de transporte, visas, permisos, entre otros, según sea el caso), esto con el propósito de determinar el régimen aduanero al cual las mercancías serán sometidas.
En este punto, debemos señalar que la declaración de mercancías es denominada Declaración Única Centroamericana (DUCA), la cual es el documento que une las tres principales especies de declaraciones aduaneras que amparan el comercio de mercancías en Centroamérica
En ese sentido, es necesario diferenciar las clases de DUCAS que existen, lo cual se hace de manera breve a continuación:
- DUCA F: integra el Formulario Aduanero Único Centroamericano (FAUCA), utilizado para el comercio intrarregional de mercancías originarias de la región centroamericana.
- DUCA T: integrada por la Declaración para el Tránsito Aduanero Internacional Terrestre, también conocida como DUT, empleada para el tránsito internacional terrestre de las mercancías en Centroamérica.
- DUCA D: integrada por la Declaración de Mercancías, también conocida como DUA o DM, utilizada para el comercio con terceros países fuera de la región centroamericana.
Ahora bien, la importación definitiva puede realizarse de dos formas, la primera es mediante la declaración de oficio, la cual se aplica mayormente para aquellas mercancías que no son destinadas al comercio nacional. Por otra parte, puede llevarse a cabo por DUCA autodeterminada o transmitida, modalidad en la cual será el agente de aduanas o el apoderado especial aduanero, quien...
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