Análisis del impacto financiero y tributario para los importadores de prendas de vestir del cantón Cuenca en relación a la resolución 116 del Comité de Comercio Exterior (COMEX), la norma técnica ecuatoriana N° 1875, el Reglamento Técnico Ecuatoriano N° 013 del Instituto Ecuatoriano de Normalización (INEN), y demás implementadas, a octubre del 2016

Abstract

This Project shows us a deep analysis of the Ecuadorian textile importation field, and the attribute incomes that compound chapters 61 and 62 by taking into account the Ecuadorian regulations and the Exterior Business Committee resolutions and policies. The leading problem centers on resolution N. 011-2015, emitted by COMEX in March 2015 that stablishes temporary safeguard activation for balance of imbursement on certain Ecuadorian products, among them, textiles. Based on charts, the taxation fees are explained to be used by the economic productive means which Ecuador belongs, and those that are officially recognized through agreements and alliances with other countries around the world. Additionally, an analysis of the evolution of importations in the city of Cuenca is exposed through data taken from Tecnocyclo S.A. Corporation. Finally, based on a survey applied to clothing and textile importing businesses in Cuenca, it follows to evaluate the impact of resolutions, procedures, and policies emitted by COMEX and INEN.