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La Autoridad Aduanera se refiere a la posibilidad de que dos sociedades, habilitadas y calificadas como Sociedades de Comercializaci\u00f3n Internacional (CSI), celebren contrato de cesi\u00f3n de derechos sobre un certificado al proveedor, oblig\u00e1ndose el cedente a transferir los derechos econ\u00f3micos y, por su parte, el cesionario a exportar la mercanc\u00eda dentro de los t\u00e9rminos fijados por la Ley, as\u00ed:<\/p>\n
\u201c\u2026De realizarse la cesi\u00f3n de derechos, en los t\u00e9rminos planteados, es claro que la sociedad de comercializaci\u00f3n internacional estar\u00eda incumpliendo la obligaci\u00f3n de exportar directamente la mercanc\u00eda en el mismo estado en el que la adquiri\u00f3 al proveedor nacional o una vez transformada, con lo cual no tendr\u00eda derecho a los beneficios consagrados en el art\u00edculo 68 del Decreto 1165 de 2019\u2026\u201d.<\/em><\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6Ijg0NTkifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” button_alignment=”left” _builder_version=”4.17.4″ _dynamic_attributes=”button_url” custom_button=”on” button_text_size=”13px” button_text_color=”#ffffff” button_bg_color=”#ac1c21″ 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