LA NECESIDAD DE LA PROMULGACIÓN DE UNA LEY ORGÁNICA DE ADUANAS (LOA) EN LA LEGISLACIÓN ECUATORIANA

Abstract

Customs regulation has undergone several changes in recent years; however, its content has not been adequately expanded, coming to consider that there is currently a code that regulates customs law, but in a superficial way. Customs law has to be linked to international law, especially because they are the doors that allow the international transit of goods, and that in turn will create new strategic alliances between the different ports of the countries of a region. There are currently new agreements with the foreign trade organization, to be able to give support to countries that need to exploit their products in foreign markets and that in turn can receive goods to the local territory. This research will establish the importance of reforming the customs law, or in turn creating a new law that allows regulating not only tariff rates and internal customs clearance procedures, but also international agreements.