REGIMES ADUANEIROS ESPECIAIS: COMPARATIVO DE PRÁTICAS NAS ADMISSÕES E EXPORTAÇÕES TEMPORÁRIAS DE AUTOMÓVEIS
Journal Title: Revista Competência - Year 2016, Vol 9, Issue 2
Abstract
The special customs schemes are offered by the government as an incentive for international operations once they count on tax benefits, however, for the transactions to be effected without contretemps, it is necessary to know the possibilities and restrictions of the countries involved in the operations. This study was designed through descriptive research, of qualitative nature, to identify and compare practices in the temporary admission and export of vehicles for technical activities and/or events in different countries. Thirty-three questions related to the topic were submitted to thirty executives engaged, directly or indirectly, in the international operations of the auto industry. Due to geographical reasons, the data collection was conducted electronically. This study reached the proposed goal to allow comparison between practices of temporary admission and export of vehicles intended for technical activities and/or events in different countries. The conclusion is that the verification of customs practices and possible restrictions of the countries is of the utmost importance for the temporary processes to be performed successfully.
Authors and Affiliations
Cristiane Canavesso Priscila Ferreira Beni Paolo Edoardo Coti-Zelati Davi Lucas Arruda de Araújo
Keywords
Related Articles
- EP ID EP677279
- DOI https://doi.org/10.24936/2177-4986.v9n2.2016.355
- Views 224
- Downloads 0
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