{"id":3853,"date":"2021-11-05T20:39:01","date_gmt":"2021-11-05T20:39:01","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=3853"},"modified":"2021-11-05T21:10:05","modified_gmt":"2021-11-05T21:10:05","slug":"diferencia-entre-infraccion-por-errores-en-el-diligenciamiento-de-la-declaracion-de-importacion-e-inadecuada-determinacion-de-la-base-gravable","status":"publish","type":"post","link":"http:\/\/blancodecastro.com\/en\/diferencia-entre-infraccion-por-errores-en-el-diligenciamiento-de-la-declaracion-de-importacion-e-inadecuada-determinacion-de-la-base-gravable\/","title":{"rendered":"Diferencia entre infracci\u00f3n por errores en el diligenciamiento de la declaraci\u00f3n de importaci\u00f3n e inadecuada determinaci\u00f3n de la base gravable"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.9.10&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221;]<p style=\"text-align: justify;\">La Autoridad Aduanera precis\u00f3 que la procedencia de la aplicaci\u00f3n de la sanci\u00f3n establecida en el numeral 2.2. del Art\u00edculo 615 o del numeral 2 Art\u00edculo 638 ambos del Decreto 1165 de 2019, depender\u00e1 en cada caso de, si la correcci\u00f3n a los montos que conforman el valor en aduana (Valor FOB, Fletes, Seguros y Otros gastos), obedece a corregir un \u201cerror\u201d en el diligenciamiento de la declaraci\u00f3n de importaci\u00f3n o a subsanar una inadecuada determinaci\u00f3n de la base gravable que incumpli\u00f3 con las normas de valoraci\u00f3n aduanera. 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