“LA TASA DE SERVICIO DE CONTROL ADUANERO Y SU CARACTERIZACIÓN COMO GRAVAMEN CONFORME LA NORMATIVA ANDINA”

Abstract

In the present paper, the implementation of the customs control service rate was reviewed, arranged by Servicio Nacional de Aduana of Ecuador through resolution No. SENAE-SENAE-2017-0001-RE; which expressed among its main objectives to combat smuggling and customs fraud, strengthen customs control throughout the national territory in the phases of previous, concurrent and subsequent control, said rate was characterized by the bodies of the Andean Community as a tax, while that for the Ecuadorian internal justice was considered a legally established tribute. The present paper was developed from a rationalist approach, using the inductive method, since it will review the facts and the knowledge about them, for the construction of the arguments. Based on the foregoing, both pronouncements will be reviewed and verified in order to determine whether there was due justification on the part of the National Court of Justice, if the Ecuadorian State complied with the requirements required by the Andean Community regulations for the implementation of this type of measures, and clarify whether it really consisted of a service for facilitation of imports, including those originating in Peru and Colombia, and understand the reasons why the Andean Community ordered the withdrawal of the aforementioned rate. Finally, the main result of the investigation consisted in analyzing the pronouncements described above, so that in future cases the Ecuadorian government will proceed according to the community regulations.