TEMA - ccichonduras.org

TEMA - ccichonduras.org

Proceso de Importacin de Mercancas Direccin Adjunta de Rentas Aduaneras II. Funciones DEI La funcin principal de la Direccin Ejecutiva de Ingresos (DEI) es administrar el Sistema Tributario y Aduanero de la Repblica

de Honduras. Su misin es optimizar la recaudacin, mediante la administracin, aplicacin, fiscalizacin, supervisin, revisin, control eficiente y eficaz, ejecucin de cobro, de los tributos internos y aduaneros, la orientacin y facilitacin del cumplimiento voluntario, promover el cumplimiento veraz y oportuno de las obligaciones tributarias.

Articulo 73. Decreto 17-2010 Aduanas de Honduras EL SISTEMA ADUANERO Servicio Aduanero: Auxiliares de la Funcin Pblica

Aduanera: Art. 77 (CAUCA) Declaracin de Mercancas Con la declaracin de mercancas se expresa libre y voluntariamente el rgimen al cual se someten las mercancas y se aceptan las obligaciones que ste impone. Art. 317 (RECAUCA) Declaracin de mercancas

Toda mercanca, para ser destinada a un rgimen aduanero, deber estar amparada en una declaracin de mercancas. La obligacin de declarar incluye tambin a las mercancas libres de derechos arancelarios y a las que de cualquier forma gocen de exencin o franquicia. Art. 321 (RECAUCA) Documentos que sustentan la declaracin de mercancas a) Factura comercial cuando se trate de una compra venta internacional, o

documento equivalente en los dems casos. b) Documento de transporte c) Declaracin del valor en aduanas de las mercancas, en su caso; d) Certificado o certificacin de origen de las mercancas, cuando proceda; e) Licencias, permisos, certificados u otros documentos referidos al cumplimiento de las restricciones y regulaciones no arancelarias a que estn sujetas las mercancas, y dems autorizaciones; f) Garantas exigibles en razn de la naturaleza de las mercancas y del

rgimen aduanero a que se destinen; y, g) Documento que ampare la exencin o franquicia en su caso. Proceso General de Importacin Realiza validaciones y

solicita permisos LA OPERACION ADUANERA EN LA CADENA DE SUMINISTROS TRANSPORTISTA Recibe

Mercanca Depsito Temporal AGENTE ADUANERO BANCO Verificacin

fsica de los requisitos y la mercanca (canales rojo y amarillo) o levante automtico (canal verde)

Transportista Manifiesto Electrnico ADUANA Depsito Temporal

Declaracin Aduanera Pagos fsicos o electrnicos ANALISIS DE RIESGO

ADUANERO Entrega Mercanca Proceso General de Exportacin

Realiza validaciones y solicita permisos MUCHAS GRACIAS!

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