Exportaciones Perú Casos Prácticos
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
AU ORA: CP C VIRGINIA RO ROSARIO GO GONZÁLES ESCALANTE
2014
1
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CAPITULO I
ASPECTOS Y GENERALIDADES SOBRE EXPORTACIÓN. EXPORTACIÓN. EXPORTACION: -
Definición.- Es el régimen aplicable a las mercancías en libre circulación que salen del territorio aduanero para su uso o consumo definitivo en el exterior. Lo solicita el exportador o el despachador de aduana mediante la orden de embarque. La exportación definitiva no procede para las mercancías que son patrimonio cultural y/o histórico de la nación, Así como las mercancías consideradas prohibidas prohibidas o restringidas. Se procederá procederá solo cuando cuando esté debidamente debidamente autorizado autorizado por aduanas. aduanas.
-
La salida física de las mercancías del del territorio nacional hacia el territorio aduanero aduanero de un tercer país, constituye la modalidad típica de exportación definitiva.
-
Además, se considera como una exportación definitiva, el ingreso de mercancías del resto del territorio nacional nacional hacia los CETICOS, a fin fi n de ser destinados destinados posteriormente al extranjero.
-
Los países en vías de desarrollo se caracterizan por ser exportadores de productos tradicionales, básicos o primarios que generan divisas pero con bajo valor agregado ejemplo Algodón, harina, minerales, etc.
-
Los productos no tradicionales por ser heterogéneos, generan mayor valor agregado.
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Comercio Internacional
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EXPORTACIONES EN EL PERÚ Las exp expo orta rtacio ciones nes en el Perú son una de las herramientas que contribuyen al desarrollo desarroll o de nuestra economía. En el aís aís se se han han adop adopta tado do medi medida dass que que ince incent ntii en las exportaciones, por ejemplo Existe benefi ios arancelarios (E (EL DR DRAWBACK) y EL S ALDO A FAVOR DEL EXPOR EXPORTA TADOR DOR que que va a permitir permitir equilibra equilibrarr nuestros nuestros precio precio frente al mercado internac internaciona ional,l, aquí aquí se pon pon en juego la competitividad. La Balanza comercial en el Perú es un indicador económico que r fleja las actualidades comerciales con el mercado internacional, aunque bien sabemos que sus índices no vislum vislumbra bran n por por el momen momentt el crecimiento crecimiento esperado, esperado, debemos debemos analiza analizar su evolución durante la década anterior y la pre ente. Debemos tomar en consideración la promesa del presidente de la República, quien enfatizó que las exportaciones crecería erían n en un 100% 100% a fin final al de su mand mandat ato. o. To dos lo deseamos. Las ex exportaciones en nue tro tro pa país son son le legisla islad das por el el Dec Decre retto Le Legis gislativo 809 publicada el 19/04/19 19/04/1996, 96, reglamen reglamentad tad por el Decreto Supremo N° 121-96-EF, en donde detalla el régimen de exportaciones exportaciones en nuestro país, además de conceptuar la xportación y dividirlas en las siguientes clases:
Régi Ré gime men n de Expo Export rtac acio ion nes en el Perú
Para exp export ortar deb debemos mos te ner ner en cuent cuenta a tambié también n las reglas reglas,, acorda acordad d as internacionalmente, internaci onalmente, una una de estas estas reglas reglas son son las INCOTERMS INCOTERMS,, las cuales cuales son termino terminologí logía as usadas comúnmente por los Exportadores e I port portad ador ores es,, par para a rea realiliza zarr sus sus tran transa sacc ccio io es comerciales. Aquí desar desarrol rollam lamos os un esqu esquem em basados en las mas comunes INCONTER S.
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OCUMENTACIÓN PARA EXPORTAR:
La documentación para ex portar se compone fundamentalmente de: 1) factura de exportación d ebidamente confeccionada 2) co conocimiento de de embarque (b/l), (b/l), carta carta de porte porte terrestre terrestre (crt) o guía aérea, en cada caso lo que corresponda.3) certificado de origen (si es requerido desde el exterior) 4) ce certificaciones de distintos organismos si así lo requiere el co prador o el país de destino.De acuerdo a cada caso y necesida necesidad d se prepara prepara la documen documentació tación n par a que al comprador no le sea complicado operar con la empres empresa a exportad exportadora ora,, ni un descuid descuid en la preparación de estos d
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Comercio Internacional
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CLASES DE EXPORTACIÓN: -
Según el producto ( Exportación tradicional y Exportación no tradicional)
-
Según la transacción ( exportación comercial y Exportación no comercial)
EXPORTACION TRADICIONAL Venta al extranjero de productos que siempre conforman el grueso de las exportaciones nacionales; por ejemplo: cobre, hierro, oro, plata, harina de pescado, algodón, azúcar, café.
EXPORTACION NO TRADICIONAL Venta al extranjero de productos que han sufrido cierto grado de transformación y que históricamente no se transaban en el exterior. (Lo opuestos son las exportaciones tradicionales).
EXPORTACION COMERCIAL Cuando origina una entrada de divisas al País. Ejemplo: la venta de materias primas al exterior.
EXPORTACION NO COMERCIAL Cuando se trata de operaciones sin pago ejemplo: menajes, regalos, etc. o de operaciones de trueque.
MECANISMOS DE INCENTIVOS A LA EXPORTACIÓ EXP ORTACIÓN: N: Estos mecanismos mecanismos Facilitan el abastecimiento de insumos y Bienes de capital capital destinados a la exportación. Existen 4 regímenes temporales y de perfeccionamiento: -
Importación temporal Admisión temporal temporal
-
Reposición de mercancías en franquicia.
-
Restitución Restituci ón de derechos arancelarios AD valorem drawback
PLAZO Las mercancías deberán deberán ser embarcadas embarcadas dentro del plazo máximo de diez (10) días
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C.P.C. Virginia Gonzáles Escalante
El que solicito la exportación tiene un plazo máximo de quince (15) días para presentar la declaración única de exportación.
-
Las mercancías seleccionadas para reconocimiento físico serán revisadas por el servidor aduanero en presencia del exportador y del representante del almacén, pudiendo efectuarse fuera de la zona primaria y en días no laborable. Se efectuara en los locales del exportador cuando se trate de mercancías perecibles, explosivos, maquinarias de gran eso y volumen y otras da criterio del intendente.
INSENTIVOS Y/O BENEFICIOS BENEFICIOS TRIBUTARIOS TRIBUTARIOS A LA EXPORTACION EXPORTACION -
La exportación de mercancías no esta afecta al pago de tributos de ninguna clase y solo para fines estadísticos ADUANAS aplicara la tasa ficta del 0%
-
Es mas, existen dos beneficios beneficios tributarios a los cuales se pueden acoger las empresas exportadoras:
o
La devolución del IGV
o
El drawback
El primero ante la sunat y el segundo ante aduanas en la actualidad ambos han sido fusionadas
¿CÓMO SE OBTIENE LA DEVOLUCIÓN DEL IGV? El monto por IGV consignado en los comprobantes de pago por adquisiciones de bienes y de servicios. Relacionados con la exportación da derecho a un saldo a favor del exportador. El saldo a favor se deducirá del impuesto bruto, si lo hubiere, de cargo del mismo sujeto. En caso de no ser posible dicha deducción en el periodo, por no existir operaciones gravadas o ser insuficie insuficientes ntes para para absor absorber ber dicho dicho saldo, saldo, el exportado exportadorr podrá podrá compensa compensarlo rlo automáticamente con la deuda tributaria por pagos a cuenta y de regularización del impuesto a la renta. Si el exportador no tuviera tuviera impuesto a la renta que pagar, podrá podrá compensarlo con con la deuda tributaria correspondiente a cualquier otro tributo que sea ingreso del tesoro publico ejemplo ESSALUD
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En el caso de que no fuera posible lo señalado en el punto anterior, procederá la devolución al exportador del saldo a favor mediante notas de crédito negociable o cheque
DRAWBACK RESTITUCIÓN SIMPLIFICADA DE DERECHOS ARANCELARIOS ARANCELARIOS -
Es un mecanismo aduanero de devolución de derechos arancelarios pagados en la importación de materias primas, insumos o productos intermedios o partes o piezas, utilizados en la producción de un bien a exportar.
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Es un reembolso del 5% sobre el valor valor FOB de exportación exportación (neto) exportado, exportado, sin considerar las comisiones y cualquier otro gasto deducible.
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Es necesario que en la elaboración de este producto se haya empleado algún insumo importado y se haya pagado él integro de los aranceles correspondientes.
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La solicitud de reembolso se presenta ante aduanas.
BENEFICIOS -
Son beneficiarios beneficiarios las empresas productoras productoras – exportadoras exportadoras de su propias fabricación o que encargue esta a terceros (mediante contrato) la producción de exportación.
REQUISITOS -
El valor CIF de los insumos nacionalizados no debe superar el 50% del valor fabricado del producto exportado.
-
Los insumos deben nacionalizarse cancelando el integro de los derechos arancelarios.
-
No deben incluirse insumos nacionalizados con rebajas, exoneración o franquicia
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TRAMITES -
Solicitud de restitución declarando: o
Que el producto exportado cuenta con compras importadas y que el valor CIF no supera el 50%
o
Que el comprobante importado ha ingresado al país sin hacer uso de regímenes especiales de perfeccionamiento de activos o franquicias aduaneras, especiales, exoneradas o rebajas.
-
Copia simple o fotocopia autenticada por el agente de aduana de la Declaración única de exportación.
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En el caso de importación directa copia simple o fotocopia autenticada autenticada por el agente de aduana de la DUA y de la hoja de liquidación debidamente cancelado.
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En el caso de importación a través de terceros copia de la factura del proveedor
-
En caso de compras o insumos nacionales producidos con mercancías importadas, copia de la DUA de su proveedor así como la liquidación cancelada.
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En caso de producción o elaboración por encargo copia de la factura que acredite el servicio prestado.
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Se devuelve mediante notas de crédito o cheques a más tardar el 11 avo día hábil de la presentación de la solicitud. y dentro del 2do día hábil cuando se garantice la restitución.
-
Se emiten por un monto no menor a U$ 500,00 500,00
GESTION DE EXPORTACIÓN ¿En que momento tengo que recurrir a un agente de aduana?
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origen, orden de embarque. Es importante mencionar que dependiendo del tipo de producto algunos documentos se pueden obviar. ¿Que es el packing packing list y quien la elabora? elabora?
Es la lista que muestra la mercadería embalada embalada en forma detallada detallada normalmente preparada preparada por el embarcador o exportador pero no necesariamente requerida por los transportistas, una copia es enviada al consignatario para ayudarlo en la verificación del embarque recibido. ¿Dónde recurrir para obtener el certificado certificado fitosanitario?
La entidad que se encarga de emitir el certificado fitosanitario es el servicio nacional de sanidad Agraria (SENASA) del ministerio de agricultura. Este documento es de carácter obligatorio cuando se realicen exportaciones de frutas y hortalizas frescas. ¿Qué es un Certificado de origen ?
Es un documento emitido por la cámara de comercio de lima, la Asociación de Exportadores ADEX y la sociedad sociedad Nacional Nacional Industrias Industrias tiene una validez validez de 180 días. ¿A que se denomina conocimiento de embarque?
Es el principal documento de transporte por el cual un transportista da conocimiento del recibo del flete describe el flete y las pautas para el contrato de transporte. El conocimiento de embarque puede ser marítimo o aéreo (bill lading o aAirway Bill respectivamente). Según las regulaciones internacionales, este cumple tres funciones vitales. 1.- Constituye prueba prueba de la puesta a bordo de la mercadería. 2.- Constituye un titulo valor representativo representativo de la mercadería (comprobante (comprobante de pago) 3.- constituye prueba prueba del contrato de transporte transporte marítimo. marítimo.
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Drawback es una devolución simplificada proporcional proporcional al valor exportado (5% del valor FOB neto), mientras que la admisión temporal son mecanismos de suspensión de pago de impuestos.
-
Acogerse al Drawback no no afecta el el derecho de las empresas empresas exportadoras exportadoras para solicitar la devolución del IGV ante la SUNAT
-
Hasta que porcentaje de componente importado conviene solicitar el drawback? Exportación
100
100
100
100
100
% importado
10
20
30
40
41.65
Arancel pagado pagado 4%
4%
4%
4%
4%
Arancel devuelto devuelto 5%
5%
5%
5%
5%
Beneficio
4.20%
3.80%
3.40%
3.33%
4.60%
CASO PRÁCTICO No 01 Con fecha 15/04/2004 la empresa ABC Import Export SAC con RUC No 20370610933 Exporto 1000 unidades de zapatos de cuero p/ escolar a U$ 20,00 c/u contabilizar la operación.
Calculo 1000
X
20,00 =
U$ 20 000,00 x 3.467
= S/. 69 340,00
ETAPAS DE UNA OPERACIÓN DE EXPORTACIÓN: -
Determinación de una demanda insatisfecha internacional o generación de la necesidad de un nuevo producto o servicio.
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PROPUESTAS PARA MEJORAR NUESTRA PARTICIPACIÓN EXPORTADORA. -
Mejorar la infraestructura infraestructura
-
Promover las exportaciones.
-
Impulsar la industria, el Agro y el turismo.
-
Buscar alianzas estratégicas.
-
Conocer a la competencia.
ETAPAS DE UNA ESTRATEGIA E STRATEGIA INTEGRAL DE EXPORTACIÓN 1.- Investigación Investigación de los mercados mercados internacionales. internacionales. 2.- Concepción del proyecto. proyecto. 3.- Organización de la empresa 4.- Diseño del producto producto o servicio servicio a medida. 5.- Promoción Promoción.. 6.- Negociaci Negociación ón.. 7.- Operacio Operaciones nes.. 8.- Seguimiento Seguimiento de postventa. postventa.
RECOMENDACIÓN PARA LA ELABORACIÓN DE UN CATALOGO DE EXPORTACIÓN. 1.- Excelente diagramación diagramación 2.- Impreso en material de primera calidad 3.- Fotografías a todo todo color y tomadas profesionalmente profesionalmente 4.- Detalle de los principales principales productos productos o servicios que se ofrecen.
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
QUÉ ES EXPORTA FÁCIL? Es un mecanismo promotor de exportaciones diseñado principalmente para el micro y pequeño empresario, mediante el cual podrá acceder a mercados internacionales. Esto ha sido posible gracias a la participación interinstitucional de la SUNAT, SERPOST, SERPOST, PROMPERU, PROMPERU, Minister Ministerio io de Transporte Transportes s y Comunicac Comunicaciones iones - MTC, MI EMPRESA, EMPRESA, Ministerio Ministerio de de Economía Economía y Finanzas Finanzas - MEF, Minist Ministerio erio de Relacione Relaciones s Exteriores Exteriores - MRE, Agencia Agencia Peruana Peruana de Cooperación Cooperación Internacion Internacional al - APCI, Ministerio Ministerio de Trabajo Trabajo y Promoción Promoción Social - MTPS, Ministe Ministerio rio de Comercio Comercio Exterior Exterior y Turismo MINCETUR y Concejo Nacional de Competitividad - CNC. Para tal fin la SUNAT ha simplificado sus procesos de trámite aduanero, permitiendo la exportación de sus mercancías desde la comodidad de su hogar, oficina o cabina de Internet, de una forma simple, económica y segura.
¿QUÉ BENEFICIOS ME OFRECE? Es un servicio a disposición de la Micro y Pequeña Empresa y le brinda los siguientes beneficios:
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
¿CÓMO REALIZO EL TRÁMITE? Para el uso de este servicio deberá seguir los siguientes pasos:
1. Ingresar a SUNAT Operaciones en Línea Ingrese su número de RUC y su Clave SOL, luego ingrese a la opción "Registrar Exporta Fácil"
2. Llenar Declaración de Exporta Fácil Para ello UD. colocará la información correspondiente a la exportación. A continuación tiene la demostración del correcto llenado de la Declaración Exporta Fácil (DEF)
Una vez concluido este registro el sistema le generará un número de declaración el
cual le servirá para hacer el seguimiento de su estado de exportación.
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
¿QUÉ PAGOS TENGO QUE HACER? El traslado de las mercancías con destino al exterior esta sujeto a las tarifas definidas por
SERPOST.
Para
mayor
información
consultar
la
siguiente
dirección
www.serpost.com.pe.
¿QUÉ NO PUEDO EXPORTAR? No podrá exportar mercancías que: 1. Excedan el monto máximo de exportación por declaración (DEF) El servicio permite enviar mercadería con un valor máximo de dos mil y 00/100 dólares americanos (US$ 2 000,00) por declaración 2. Tengan la condición de prohibidas, como: - Patrimonio Cultural, Armas de Fuego, Animales en peligro de extinción, Droga, Otros ( Ver Listado de mercancías prohibidas) www.sunat.gob.pe
3. Tengan la condición de restringidas y no cuenten con la autorización
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
-
Los despachadores oficiales
-
Los agentes de aduana a) Dueños y consignatarios.- Promueve directamente directamente los trámites trámites para el despacho despacho de sus mercancías, requieren de carta fianza que respalden sus obligaciones, responden patrimonialmente por los actos u omisiones que incurren sus representantes legales y/o auxiliares registrados ante aduanas. b) Despachadores oficiales.- Es un despachador despachador de aduana aduana del sector Publico al que que pertenecen, no requieren de garantía, pero son los organismos públicos los que responden patrimonialmen patrimonialmente te frente al fisco por los actos u omisiones en que incurran. c) Agentes de Aduana.- Es una persona persona jurídi jurídica ca que que actúa por por cuenta cuenta de una una pluralidad de sujetos, es autorizado por aduanas (titulo expedido por el ENA), requiere de una carta fianza fianza por el plazo de 1 año y por el monto del 2% del total de despachos efectuados efectuados en los 12 meses anteriores monto mínimo U$ 150 000,00 Son responsables solidario con su comitente por los cargos que se formulen como consecuencia de los actos aduaneros en que hayan participado directamente.
OBLIGACIONES DE LOS AGENTES DE ADUANAS
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
b) Contar Contar con equipos equipos de segurid seguridad ad y contra contra incendi incendios. os. c) Contar Contar con con sistema sistema telefón telefónico ico y telefax telefax.. d) Contar con equipos equipos de computo computo necesarios necesarios para conectarse conectarse con aduanas aduanas
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
CAPITULO II
LOS INCOTERMS INCOTERMS.Definición.- Son un conjunto conjunto de reglas internacionale internacionales, s, de aceptación aceptación voluntaria voluntaria por las partes, que determina el alcance de las cláusulas comerciales incluidas en el contrato de compraventa internacional. La palabra Incoterms viene de la contracción del inglés (international (international Comercial terms). Los Incoterms se caracterizan por siglas o abreviaturas que indican su contenido. Cada una
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Comercio Internacional
D
C.P.C. Virginia Gonzáles Escalante
DAF DES DEQ DDU
Delivered at Fontier
Entregado en fontera
Delivered Ex Ship
Entregado Sobre buque
Delivered Ex Quat
Entregado Sobre muelle
Delivered Duty Unpaid
Entregado Aranceles sin pagar
DDP
Delivered Duty Paid
Entregado Aranceles pagados
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Comercio Internacional -
C.P.C. Virginia Gonzáles Escalante
FOB.- (Free on Board) El vendedor tiene la obligación de cargar la mercancía a bordo del buque en el Puerto de embarque especificado en el contrato de venta.
-
CFR.- (cost and and freight) freight) El vendedor paga los gastos de transporte transpor te y otros necesarios para que la mercancía llegue al puerto convenido, si bien el riesgo de perdida o daño de la mercancía se trasmite de vendedor a comprador una vez se haya entregado.
-
CPT.- (carriage paid to) El vendedor contrata contrata y paga el el flete del y transporte transporte de la mercancía hasta el lugar de destino convenido. El riesgo de perdida o daño se transfiere del vendedor al comprador.
-
CIF.- (cost insurance and freight) El vendedor tiene las mismas obligaciones que bajo CFR, si bien, además ha de contar y pagar la prima del seguro marítimo de
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Comercio Internacional -
C.P.C. Virginia Gonzáles Escalante
DDP.DDP.- (Deliv (Delivered ered duty duty paid) paid) En este termino el vendedor realiza la entrega de la mercancía al comprador, despachada para la importación y no descarga de los medios de transportes a su llegada al lugar convenido del país de la importación.
INCOTERMS 2010 La Cámara de Comercio Internacional (CCI) suele revisar la lista de Incoterms cada 10 años y desde el día 1 de Enero de 2011 entró en vigor la última actualización de la misma. se trata de unos códigos de comercio que marcan el tipo de responsabilidad, gastos y documentos que gestionarán exportadores e importadores en las operaciones de comercio. Cabe la pena recordar que no hablamos de leyes y que por tanto los comerciantes pueden acordar utilizar la guía de 2000 como hasta ahora u otras anteriores expresándolo en los documentos.
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
Nuevos Incoterms 2010
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Comercio Internacional
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
la responsabilidad ni el coste de la operación. En este caso lo más adecuado sería utilizar el término FCA Fábrica (Free Carrier + lugar) . Respecto a la venta de mercancías en containers se recomienda la aplicación de los multimodales, entendiendo los marítimos como excepcionales. En especial se recomiendan el CPT, FCA o CIP.
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
CAPITULO III
MARKETING INTERNACIONAL INTERNACIONAL
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
• Clima financiero homogéneo. homogéneo.
• Diferentes monedas.
• Una sola moneda.
•Reglas del juego diferentes, cambiantes y poco
•Reglas
del
comprensibles.
juego
claras
y claras.
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Comercio Internacional
C.P.C. Virginia Gonzáles Escalante
•Se evalúan criterios preseleccionados con una puntuación de 1-9 •Se asume las puntuacione puntuacioness y se clasifica los países según según esta cifra, ejemplo: ejemplo: - caliente: alta competición, competición, mercado desarrollado y dinámico, alto potencial potencial - medio: intermedio Variables a analizar en el mercado 4) Reglamentación: salud, higiene, seguridad, medio ambiente
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