Análisis de los costos de importación de los productos que comercializa la Empresa Supplies. Período 2015-2017

Abstract

In 2015, the Ecuadorian Government required an action plan to counteract the economic situation of the country, the analysis tool was the balance of payments. It was then that, in the month of March, a balance-of-payments safeguard measure was applied under tariff surcharge figure, contemplated in Resolution No. 011-2015 issued by the Committee on Foreign Trade for a period of 15 months initially, for a total of 2,961 tariff sub-items (raw materials, consumer goods and capital goods).

According to the provisions of said Resolution, the tariff surcharges of 5%, 15%, 25% and 45% would last until June 2016. However, this measure was extended until June 2017, under Resolution No. 021-2016 issued by the Plenary Session of COMEX, mainly due to the negative effects caused by the earthquake in the coastal area on April 16, 2016.

The tariff surcharges have a considerable impact on the import costs of the companies since they increase the costs incurred by an importer. That is why, the present Titration Work has the purpose of analyzing the total import costs of the products sold by SUPPLIES. The analysis takes into consideration the import process and the import costs in the presence of the measures adopted by the Ecuadorian Government