Aplicación de los regímenes aduaneros (10 y 70) en depósito temporal y aduanero de las importaciones aplicadas en la Empresa Adapaustro S. A.

Abstract

The present tesina makes the Application of the Customs Regimes in Temporary and Customs Deposit in Adapaustro S.A. (10 Regimes “Customs Deposit” and 70 “Temporary Deposit”. Also the objective of the company is to detail the operation of the existing regimes in the imports, focusing to us in the inventories of the Customs Deposit of present merchandises in the warehouses of Adapaustro. These regimes are used to present that they are being fulfilled to cabalidad with the exigencies of the customs authorities thus to fulfill the necessities of the importers and thus to advance with the projects of our clients. In the Chapter First emphasis is described to the Company doing that is based on the quality of the service by means of International Norms ISO 9001, which has allowed to grow and to occupy a space in the mind of the clients. The general missions and specific settle down, I put, values, mission, vision and policies, organizacional structure. In the Chapter Second one describes the antecedents, obligations and sanctions, meaning of the regimes that are being applied: Customs and Temporary regimes, process of the entrance of merchandises. In the Chapter Third the inventory of the merchandise is made, with its objective, reaches, general responsibility and authority, policies, description of the process of control of inventories, abandonment of merchandise, customs operations of transfer, guarantees and finally the audit report. In the Chapter Fourth and last one are to the conclusions and recommendations that will be used for future decisions that take the directors to satisfy with fast way and without cost the necessities from our importers and clients.