Post by account_disabled on Mar 4, 2024 6:01:04 GMT -6
International diplomas, ex vi , article 40, of the Mercosur Customs Code (CAM) [8] , article 158, of the Union Customs Code (CAU) [9] , and the definitions of the Chapter 2 of the General Annex of the Revised Kyoto Convention/WCO [10] . In the national doctrine, Lence states: "the controls of goods are centralized in customs clearance in which the tax regime for the entry or exit of the goods is defined and documents of ownership, transport, exchange, etc. are inspected" [11] . Sosa recognizes the procedural nature of customs clearance, determined by the registration of the declaration, stating: "what is important to observe is that customs clearance is an administrative procedure" , understanding it as the "ordered succession of operations that provide the formation of an act end aimed at by the administration.
In the same sense, Trevisan [13] and Moura [14] conclude . Mello's authoritative lesson is convergent and covers customs clearance as an administrative procedure [15] . Sosa and Moura, in turn, highlight the three moments of customs clearance: (1) its beginning, volitional act of the declarant, with the registration of the declaration, (2) the customs conference, and (3) the final act of clearance EL Salvador Mobile Number List customs [16] , the last two being the responsibility of the customs authority. Between the beginning and the end, as in the cinema, if we promoted a time freeze [17] , we could identify the incidence of dozens of norms being attracted to this epicenter of legal subsumption as a result of the exercise of customs police power, under the auspices of the rectors.
Principles such as strict legality, proportionality and due legal process. In the "scene", relevant standards would be applicable to administrative controls granting licenses, customs valuation, taxation regimes, rules of origin, tariff classification, commercial defense, identification of the exporter and importer, description of goods and on the origin of capital, among others. In the blink of a second, using risk management computer systems, essential for modern and efficient customs control, the information submitted by the declarant is verified and, according to parameters of greater or lesser risk of non-compliance with customs regulations that represent , such declarations are promptly released, or remain subject to further verification, according to the parameterization channels provided.
In the same sense, Trevisan [13] and Moura [14] conclude . Mello's authoritative lesson is convergent and covers customs clearance as an administrative procedure [15] . Sosa and Moura, in turn, highlight the three moments of customs clearance: (1) its beginning, volitional act of the declarant, with the registration of the declaration, (2) the customs conference, and (3) the final act of clearance EL Salvador Mobile Number List customs [16] , the last two being the responsibility of the customs authority. Between the beginning and the end, as in the cinema, if we promoted a time freeze [17] , we could identify the incidence of dozens of norms being attracted to this epicenter of legal subsumption as a result of the exercise of customs police power, under the auspices of the rectors.
Principles such as strict legality, proportionality and due legal process. In the "scene", relevant standards would be applicable to administrative controls granting licenses, customs valuation, taxation regimes, rules of origin, tariff classification, commercial defense, identification of the exporter and importer, description of goods and on the origin of capital, among others. In the blink of a second, using risk management computer systems, essential for modern and efficient customs control, the information submitted by the declarant is verified and, according to parameters of greater or lesser risk of non-compliance with customs regulations that represent , such declarations are promptly released, or remain subject to further verification, according to the parameterization channels provided.