Manual Práctico de Importación, Aspectos Contables y Tributarios

 

I@K^@F TRÀH]OHC MN OITCR]@HOØK _ NZTCR]@HOØK Oipcrt`hoøk y Nxpcrt`hoøk

 @XTNH]CX HCK]@BFNX HCK]@BFNX _ ]ROB^] ]ROB^]@ROCX @ROCX

 UOO. RNLOX]RCX HCK] HCK]@BFNX @BFNX _ @XTNH]CX ]ROB^] ] ROB^]@ROCX @ROCX NK F@ OITCR]@HOØK T@R@ NF HCKX^IC  UOO.0. Lnknr`fom`mns   Xonkmc f` Oipcrt`hoøk uk` cpnr`hoøk mn hcinrhoc nxtnrocr iuy usu`f nk f` hu`f sn pnriotn ` f`s pnrsck`s mn uk p`és `mquoror bonkns qun kc sn prcmuhnk nk su p`és, sck iàs b`r`tcs c mn ingcr h`fom`m, suiokostr`mcs pcr prcmuhtcrns nxtr`kgnrcs, p`r` su usc c hcksuic1 nk nst` cpcrtukom`m `bcrm`rnics fcs `spnhtcs hckt`bfns y trobut`rocs vokhuf`mcs hck mohjc tni`, hnktràkmckcs nk nf rïloink mn oipcrt`hoøk p`r` nf hcksuic.   T`r` mohjc nenhtc, sn pf`ktn`rà uk h`sc oktnlr`f nk nf hu`f sn mns`rrcff`rà fcs tni`s rnenrnktns ` f` cpcrtukom`m mnf rnhckchoionktc y inmohoøk mn fcs bonkns y nf tr`t`ionktc ` m`rsn ` fcs mostoktcs mchuinktcs qun oktnrvonknk nk nst` cpnr`hoøk, `sé hcic ` f` p`rtn trobut`ro`.  

Rnspnhtc nstnqun ÷ftoic tøpohc, ns oipcrt`ktn f`s `moenrnktns inksockns` nk sn mns`rrcff`k nf Oipunstcrns`ft`r Lnknr`fqun ` f`stnkonkmc Unkt`s ynknfhunkt` Oipunstc f` Rnkt`, mosn j`rà uk nspnho`f mostoklc scbrntcmc mn fcs mchuinktcs qun oktnrvonknk nk f` Oipcrt`hoøk.

 UOO.2.  UOO. 2. ³Puï ns f` oipcrt`hoøk3 oipcrt `hoøk3   F` Oipcrt`hoøk ns uk rïloink `mu`knrc qun pnriotn nf oklrnsc fnl`f mn inrh`khé`s prcvnkonktns mnf nxtnrocr, p`r` snr mnstok`m`s `f hcksuic, h`foffh`kmc f` oipcrt`hoøk mn inrh`khé`s hcic mnffkotov`, hu`kmc prnvoc huipfoionktc mn tcm`s f`s ecri`fom`mns `mu`knr`s hcrrnspckmonktns, sck k`hock`foz`m`s y qunm`k ` fobrn mospcsohoøk mnf munðc c hcksolk`t`roc.

T^NR]C MN NIB@RP^N

TRCUNNMCR MNF NZ]NROCR

T^NR]C MN MNX]OKC

OITCR]@MCR

Mobugc cbtnkomc mn7 jttp7//www.nxpcrt`.lcb.sv/KR/rmckfyrns/@>=>5H) Xnl÷k f` pàlok` jttp7//www.busoknsshcf.hci/hcinx/okhctnris.jti jttp7//www.busoknsshcf.hci/hcin x/okhctnris.jti fcs Okhctnris t`iboïk sn mnkciok`k hfàusuf`s mn puns h`m` tïriokc pnriotn mntnriok`r fcs nfninktcs qun fc hcipcknk, mn t`f ecri` qun f` snfnhhoøk mnf prnhoc, Okhctnri okfluyn scbrn nf hcstc mnf hcktr`tc. (=5) Ctrcs `spnhtcs qun mntnriok` sck7 nf `fh`khn mnf prnhoc, nf ful`r mn nktrnl` mn f` inrh`mnré`, quoïk hcktr`t` y p`l` nf tr`kspcrtn, quoïk hcktr`t` y p`l` nf snlurc y quï mchuinktcs tr`iot` h`m` p`rtn y su hcstc. NMOHOCKNX H @B@FFNR  @B@FFNRC C B^X]@I@K]N

5?, rn`foz` uk` oipcrt`hoøk mn i`tnro`fns mornhtcs p`r` su prchnsc prcmuhtovc, hnfnbr`kmc uk hcktr`tc b`gc f` icm`fom`m ECB hck nf prcvnnmcr mnf nxtnrocr @]F@X OK]NRK@]OCK@F qun fn niotn nf OKUCOHN K· 4