Reflexiones sobre el drawback y su efecto sobre las exportaciones
In several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions approved by customs law. In the peruvian case, the level of use of drawback...
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| Tipo de recurso: | artículo |
| Fecha de publicación: | 2011 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/180472 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/454/444 https://doi.org/10.18800/contabilidad.201101.008 |
| Access Level: | acceso abierto |
| Palabra clave: | Promoción de exportaciones Empresa productora-exportadora Importación para el consumo Exportación definitiva Restitución Aranceles CIIU Ley General de Aduanas https://purl.org/pe-repo/ocde/ford#5.02.04 |
| Sumario: | In several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions approved by customs law. In the peruvian case, the level of use of drawback is more intensive in certain industries, providing a support for the competitiveness of companies which should be strategically used. |
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