Regímenes de exportación

Summary

This transcript discusses various customs regimes for international trade, focusing on definitive exportation, temporary exportation for reimportation, and temporary exportation for passive improvement. It explains how goods are exported for permanent sale, temporarily for repair or transformation, or for display purposes in international markets. Examples include a chocolate company selling abroad, a toy company sending samples to the U.S., and a clothing brand exporting items for adjustments in Brazil. The script covers customs duties, procedures for re-importation, and calculations involved in exporting goods under these regimes.

Takeaways

• 😀 The 'definitive export' is a customs regime that allows goods to permanently leave the customs territory with free circulation outside the country.
• 😀 Goods intended for export must leave within a maximum of 30 days after the acceptance of the export declaration.
• 😀 The customs authority is responsible for registering the goods in the primary zone and overseeing their exit from the territory.
• 😀 The 'definitive export' regime is exempt from foreign trade duties, meaning goods exported under this regime do not incur import taxes.
• 😀 An example is a company in Ecuador selling 12,000 units of a special chocolate to an international market, where the chocolates permanently leave the customs territory without generating import taxes.
• 😀 'Temporary export for re-importation in the same condition' is a regime where goods can leave the territory temporarily and must be re-imported within a specified time, typically within two years.
• 😀 Under the 'temporary export for re-importation' regime, the goods must remain in the same condition as when exported, without modifications, except for necessary repairs or adjustments.
• 😀 A toy company in Ecuador can temporarily export samples to an international fair, and after the fair, the goods must return in the same condition under the temporary export for re-importation regime.
• 😀 The 'temporary export for passive improvement' regime allows goods to leave the country temporarily for transformation, elaboration, or repair and must be re-imported within two years, with the payment of foreign trade duties if applicable.
• 😀 A clothing brand in Ecuador can export 3,000 dresses for modification (adding metal zippers) to Brazil, where the cost includes the price of zippers, freight, and other related expenses, with the applicable duties calculated.

Q & A

What is the concept of 'definitive export' in customs regulation?

Definitive export is a customs regime that allows the permanent departure of goods from the customs territory, enabling free circulation outside the territory. It exempts goods from external trade taxes and is applied when goods are exported for a final sale.

What is the maximum time allowed for goods to be exported under the definitive export regime?

Goods must be exported within a maximum of 30 days following the acceptance of the export customs declaration.

Who is responsible for registering the goods in the primary zone for definitive export?

The customs authority is responsible for registering the goods in the primary zone and ensuring their departure from the customs territory.

What kind of transaction is described as an example of a definitive export?

An example of definitive export is a sale of 12,000 units of a special chocolate product to an international market, where the goods permanently leave the customs territory.

What is the 'temporary export for reimportation in the same state' regime?

This regime allows the temporary export of goods from the customs territory with the obligation to reimport them in the same condition, without any modifications, within a defined period, typically within two years.

In the temporary export regime, what happens if the goods are not reimported within the specified time?

If the goods are not reimported within the specified two-year period, they may be subject to customs duties and taxes.

How does the temporary export regime work for a company participating in an international trade fair?

A company can temporarily export samples to a trade fair in another country, such as the United States, and after the fair, the samples must be returned in the same condition they were exported, under the reimportation process.

What is the role of the customs authority in the temporary export regime for perfection?

The customs authority authorizes the temporary export of goods for transformation, elaboration, or repair abroad, with the expectation that the goods will be reimported within two years.

What is the significance of the temporary export regime for perfection for a clothing company in Ecuador?

A clothing company in Ecuador can use this regime to export dresses to Brazil, where they will undergo alterations, such as adding metal zippers, and then reimport them once the modifications are completed.

What types of taxes are involved when reimporting goods under the temporary export for perfection regime?

When reimporting goods under this regime, taxes are applied on the value of the parts or components incorporated during the transformation or repair process abroad, including external trade taxes such as VAT and other applicable duties.