Zonas de régimen aduanero especial

Abstract

The areas of special customs regime are regulated primarily by the tax statute, Decree 2685 of 1999 and resolution 4240 of 2000. From the above it is understood that these areas are demarcated areas for customs purposes are not considered part of the country, because that they apply special customs and tax benefits related to operations which are done in the country. The special customs zones in Colombia includes some departments which have certain stimuli that help the cultural, economic and social development of them as what is sought is to promote trade by ensuring that the profits will be obtained as long as the products are consumed or used within the territory treated as special customs regime. The special customs zones recognized in existing Decree 2685 of 1999 which determines the existence of three special customs zones, within which special provisions have application in accordance with each of the territories specified by law. Specialised areas existing in Colombia are: Special Customs Regime zone in the region of Urabá, Tumaco and Guapi; area Maicao Special Customs Regime, Uribía and Manaure, and Leticia area, counting on the free port San Andres, Providencia and Santa Catalina. In these areas it could be got in all kinds of goods, except weapons, narcotics and all kind of products that threaten the welfare of the people and the region, it is important to note that not all products could get into any area as it has allocated to each zone shall be authorized to enter only certain specific products, that is for purposes of control with respect to income from products to special customs territory. The special areas of economicexport are among the areas of special customs regime which have emerged with the idea of strengthening economic growth in certain regions within countries, either by their geographical position or being potential poles economic development, they have a purpose which is encouraging foreign and domestic investment, providing tax and customs incentives that currently have a special labor regime and they represent a level of economic progress within the territory where it is located. Law 677 of 2001, in Article 2 defined it as areas of the country where there is a special law in economic and social matters which gives guarantees to promote development, benefiting national progress, by exporting goods and services. Are highlighted as the most important aspects of the special customs areas contributing significantly to the economic and social development of a region that are crucial to bringing foreign trade and facilitate the customs operation and enhance the competitiveness levels insofar to be used effectively, although it should be in mind that in our country there is a huge infrastructure problem and a huge backlog about other countries in addition to these areas contribute to increased tourism, business conferences and globally generate employment which improves the quality of life of the population.