ANÁLISIS DE LOS ARANCELES ESPECÍFICOS Y AD-VALÓREM APLICADOS A IMPORTADORES DEL SECTOR TEXTIL Y CALZADO

Abstract

This research aims to analyze the limits and scope of the ad-valórem and specific tariffs applied to importers of the Ecuadorian textile industry through the case study of Alby Store. Unit sales of clothing and footwear, both domestic and imported from Panama, Peru, Colombia and the United States between 2008 and August 2014, were compared and analyzed with the changes in the tariffs of those products in the same time range. Thus, it was determined that the provisional safeguard measure of $6 per pair of shoe imposed in January 2009 affected to a greater extent footwear sales than the safeguard measure imposed to clothing. Consequently, imported footwear was indeed replaced almost entirely by the Ecuadorian footwear in the seven years analyzed as the new tariffs increased significantly the retail price of the goods. In contrast, imported clothes were not completely replaced because the variety of models is more extensive and modern than the domestic production, thus Alby Store customers remained purchasing them and that was reflected in the recovery in sales since 2011.