VALORA TRABAJO FINAL INGLES

INDEX

CONTENT

1. INTRODUCTION
2. GLOSSARY
3. CONCEPTUAL FRAME
4. CHARACTERISTICS
5. OPERATIVE PROCEDURE
6. OPERATIVE FLOW
7. CASUISTRY
8. CONCLUSIONS

1. INTRODUCTION

En materia de valoración aduanera los gobiernos de Bolivia, Colombia, Ecuador, Perú y Venezuela, aprobaron en 1992 la Decisión 326 del Acuerdo de Cartagena, según la cual, a más tardar el 31 de diciembre de 1993, debía comenzar a regir para estos países el Código de Valoración del GATT; norma comunitaria que fue modificada posteriormente por la Decisión 364 de 1994. En virtud de este mandato supranacional, las aduanas de los Países Miembros contrajeron la obligación de disponer internamente lo necesario para atender con capacidad el compromiso derivado de este nuevo Código de Valoración, llamado así en ese entonces. Lo anterior significó el paso de un sistema altamente proteccionista como es la Definición del Valor de Bruselas, a otro sistema más liberal correspondiente al nuevo Código de Valoración, paso que debía ser armó- nico para los cinco Países Miembros. Luego, en el año de 1995, con la creación de la Organización Mundial de Comercio y la adopción del Tratado por los países andinos, se expidió la Decisión 378 que recoge como un anexo el nuevo Acuerdo sobre Valoración de la OMC. Simultáneamente se expidió la Decisión 379, 214 VALORACIÓN ADUANERA por la cual se ordena que para la determinación del valor en aduana de las mercancías importadas, las administraciones aduaneras de los Países Miembros exigirán al importador la «Declaración Andina del Valor - (DAV)» Estas dos Decisiones, en su orden, mantuvieron el esquema del llamado Código de Valoración del GATT con algunas modificaciones básicas, como la adopción del nuevo nombre “Acuerdo sobre Valoración de la OMC”, entre otras cosas; y aprobaron el formulario único de Declaración Andina del valor para los cinco países andinos. No obstante, al adherir al Tratado por el que se creó la OMC, los Países Miembros, haciendo uso de las reservas permitidas por el mismo Acuerdo sobre Valoración, aplazaron la plena aplicación de la nueva técnica por el término autorizado por la OMC en cada caso. Por último es importante señalar que la Decisión 378 tuvo una modificación de su artículo 2, el cual fue sustituido por la Decisión 521 para advertir sobre la posibilidad de aplicar valores mínimos de manera limitada y transitoria a la luz de la reserva permitida en el numeral 2 del Anexo III del Acuerdo sobre Valoración de la OMC. Sin embargo, cumplidos todos los términos y plazos concedidos por la OMC, hoy por hoy, existe plena aplicación, sin reservas, de la técnica sobre valoración derivada del Acuerdo, tal como se verá a continuación.

1. GLOSARY

• "Wide" Definition of the commercial special system. That is to say, the commercial special system (wide definition) is in use when a) the goods that enter a country for his internal production, or they go out of him after this production and b) the goods that enter an industrial duty-free zone or go out of her also register and include in the statistics of the international trade of goods.
• Definitive Import to consumption. It is the customs regime along which the goods imported from third countries or from a duty-free zone can circulate freely in the customs community territory, in order to remain in him in a definitive way, after the payment of the rights and taxes to the import and applicable rates, when there will be place to them, and of the fulfillment of the formalities and customs obligations.
• Duty-free zone. Areas of the national territory extra-customs, before qualified, subject to a special regime, where they will be able to be established and to work companies, natives or foreigners, who devote themselves to the production or commercialization of goods for the export, direct or indirect, as well as to the provision of services linked to the international trade and to the connected or complementary activities to them.

Into the Duty-free zones are admitted goods of any type, quantity, land of origin or of destination. They can load and come out, to change, to store, and manipulate goods. In almost all the countries of the world duty-free zones exist. The Duty-free zones offer fiscal advantages as suspension of customs rights, VAT and special taxes, there are not applied quantitative or qualitative restrictions, etc.

• Commercial Duty-free zones. They are those in which the admitted goods remain without any transformation, in wait of his subsequent destination.
• Industrial Duty-free zones. They are those into which the goods are admitted to submit them to authorized operations of transformation and development, into wait of his subsequent destination.

1. CONCEPTUAL FRAME

1. DECISION 571 VALUE IN CUSTOMS OF IMPORTED GOODS

Since in the year of 1992 a community norm was sent in customs valuation, has claimed the harmonization of the dispositions and procedures in this matter, for to assure the uniform application of the international agreements to which Members are forced the Countries, without there is place to discriminatory or arbitrary treatments that lead to diversions of market in the sub region.´

In spite of that immediately after the creation of the World Organization of the Trade and of the adhesion of the Countries Members to this Agreement, later the Decision sent 378 by that the Andean procedure were approved on customs valuation by base in Agreement on Valuation of the WTO, was considered to be indispensable the expedition of a new community norm that should supply more elements of harmonization without place to the interpretations that might give place to dissimilar treatments that today more that they must never be avoided.

Well then, with the intention of consolidating the Common Andean Market facilitating the development of the economies of the Andean countries, and of reinforcing his capacity of negotiation, the Project GRANADUA carried out for the Strengthening of the Customs Union in the countries of the CAN, it sought to assure and to strengthen fundamentally the capacity of the Andean institutions, particularly in the field of the customs harmonization.

Not only a support wanted to be supplied to the Customs Administrations of the Countries Members to obtain a higher technical level, but also the harmonization of the procedures that were improving the efficiency in the collection of the rights and taxes on the exterior trade, the agilization of the customs operations and the facilitation of the free trade. For this then, year 2000, there were given certain conditions that 378 and 521 in force ones led to the substitution of the Decision.

...