(Read free ebook) Pedimento Aduanal: Manual praacute;ctico para su elaboracioacute;n (Spanish Edition)


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Pedimento Aduanal: Manual praacute;ctico para su elaboracioacute;n (Spanish Edition)

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Author : Ricardo Meacute;ndez Castro
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Description : En esta obra se aborda el estudio praacute;ctico y teacute;cnico sobre la documentacioacute;n aduanera que se utiliza de manera cotidiana en las operaciones de comercio exterior en Meacute;xico; en particular sobre el pedimento aduanal y otros formatos complementarios, mismos que son presentados ante la aduana por conducto de los agentes aduanales o representantes legales para efectuar el despacho aduanero de las mercanciacute;as.El pedimento es un formato dinaacute;mico compuesto por diversos bloques, lo cual hace complejo su llenado, pues cada uno de ellos tiene una gran variedad de campos que son declarados seguacute;n la operacioacute;n aduanera que se efectuacute;e. De igual manera, los formatos de los avisos electroacute;nicos, la carta de cupo electroacute;nica, la impresioacute;n simplificada del COVE y la relacioacute;n de documentos que, por simple que parezca su captura, es laboriosa.El presente trabajo contiene informacioacute;n actualizada sobre los cambios maacute;s relevantes que trajo consigo la Reforma Aduanera en cuanto a los procedimientos aduaneros que involucran la implementacioacute;n del comprobante de valor electroacute;nico, la digitalizacioacute;n de documentos, asiacute; como la impresioacute;n simplificada del pedimento aduanal. Asimismo, se consideraron las publicaciones del nuevo Reglamento de la Ley Aduanera y de las Reglas Generales de Comercio Exterior para 2015.Ademaacute;s, expone, en forma detallada, cada uno de los campos que conforman el disentilde;o de dichos formatos aduanales, en donde se realizan comentarios sobre su captura, ademaacute;s de poner ejemplos y correlacionarlos con las infracciones y sanciones aduaneras, lo que permitiraacute; al lector comprender de una mejor manera su correcto llenado.En este contexto, las personas que se dedican a realizar traacute;mites aduanales deben ser expertos en la materia, debido a que es necesario tener conocimientos especializados para poder elaborar este tipo de documentos.

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