Impacto aduanero en los procesos de importación de mercancía en Colombia

Abstract

The objective of this paper is to analyze the customs impact in the processes of importing merchandise in Colombia, through the use of a descriptive methodology that uses the collection of documentary sources, where a theoretical framework based on trade aspects is established. International trade, customs and imports. The results reflect a description of the importance of customs processes and the procedure that is carried out in Colombia for imports, then the figures that show the behavior of imports and finally the influence of international institutions such as the WTO, OMA and APEC are presented. . It is concluded that the procedures performed by the Customs Administration that in the case of Colombia is in charge of the DIAN (Management of National Taxes and Customs) directly influence the costs of the imports that are made in the country