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El Consejo de Estado se pronunci\u00f3 sobre las regal\u00edas en importaciones de bienes, estableciendo que:<\/p>\n
\u201cEn cuanto a el art\u00edculo 26 de la resoluci\u00f3n 846 de 2004, el art\u00edculo 8 del art\u00edculo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994, el art\u00edculo 1 del Acuerdo de Valoraci\u00f3n Aduanera de la OMC y el art\u00edculo 174 de la Resoluci\u00f3n 4240 de 2000 determinan que el valor de aduanas debe incluir el valor de regal\u00edas, pero en el presente caso como se explic\u00f3 previamente no recaen sobre las materias primas, sino sobre el producto terminado, y no existe condici\u00f3n de ventas de mercanc\u00eda.
En este orden de ideas, el valor de las regal\u00edas no deb\u00eda incorporarse al valor de aduanas de los productos importados, ya que dicho canon no generaba una condici\u00f3n de venta, reca\u00eda sobre bienes finales y no pod\u00eda ser calculado sin certeza de la venta de productos (\u2026)\u201d<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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El Consejo de Estado se pronunci\u00f3 sobre las regal\u00edas en importaciones de bienes, estableciendo que: \u201cEn cuanto a el art\u00edculo 26 de la resoluci\u00f3n 846 de 2004, el art\u00edculo 8 del art\u00edculo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio de 1994, el art\u00edculo 1 del Acuerdo de Valoraci\u00f3n Aduanera de la OMC y […]<\/p>\n","protected":false},"author":2,"featured_media":4371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[345],"tags":[],"yst_prominent_words":[],"class_list":["post-10577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b252023"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-aduanero-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10577","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=10577"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10577\/revisions"}],"predecessor-version":[{"id":10580,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10577\/revisions\/10580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4371"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=10577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=10577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=10577"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=10577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}