{"id":310,"date":"2019-07-31T15:45:52","date_gmt":"2019-07-31T15:45:52","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=310"},"modified":"2020-08-21T17:19:50","modified_gmt":"2020-08-21T17:19:50","slug":"los-incoterms-y-la-valoracion","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/los-incoterms-y-la-valoracion\/","title":{"rendered":"Los incoterms y la valoraci\u00f3n"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;]\n<p>La legislaci\u00f3n aduanera colombiana establece que la factura de compra venta\ninternacional de mercanc\u00edas es uno de los documentos soportes de la declaraci\u00f3n\nde importaci\u00f3n, la cual debe contener dentro de sus requisitos el INCOTERM\nacordado, o en su defecto el t\u00e9rmino de negociaci\u00f3n que las partes estipulen.\nLa importancia de los INCOTERMS en la nacionalizaci\u00f3n de las mercanc\u00edas se\nencuentra en la valoraci\u00f3n de las mismas, toda vez que el Acuerdo Sobre\nValoraci\u00f3n de la OMC se\u00f1ala que los gastos de entrega hacen parte del valor en\naduana, criterio adoptado por el Reglamento Comunitario de la CAN e incorporado\nen la legislaci\u00f3n interna colombiana.<\/p>\n\n\n\n<p>Colombian customs\nlegislation provides that the invoice for international sale of goods is one of\nthe documents that supports the import declaration, which must contained the\nagreed Incoterm, or the terms of negotiation that parties had stipulated. The\nrelevance of the INCOTERMS in the nationalization of the goods is in the\nvaluation of the same, since the Agreement on the WTO Valuation indicates that\ndelivery charges are part of the customs value approach of the Andean Nations\nCommunity Regulations CAN and incorporated in the Colombian domestic\nlegislation.<\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>La legislaci\u00f3n aduanera colombiana establece que la factura de compra venta internacional de mercanc\u00edas es uno de los documentos soportes de la declaraci\u00f3n de importaci\u00f3n, la cual debe contener dentro de sus requisitos el INCOTERM acordado, o en su defecto el t\u00e9rmino de negociaci\u00f3n que las partes estipulen. La importancia de los INCOTERMS en la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>La legislaci\u00f3n aduanera colombiana establece que la factura de compra venta\ninternacional de mercanc\u00edas es uno de los documentos soportes de la declaraci\u00f3n\nde importaci\u00f3n, la cual debe contener dentro de sus requisitos el INCOTERM\nacordado, o en su defecto el t\u00e9rmino de negociaci\u00f3n que las partes estipulen.\nLa importancia de los INCOTERMS en la nacionalizaci\u00f3n de las mercanc\u00edas se\nencuentra en la valoraci\u00f3n de las mismas, toda vez que el Acuerdo Sobre\nValoraci\u00f3n de la OMC se\u00f1ala que los gastos de entrega hacen parte del valor en\naduana, criterio adoptado por el Reglamento Comunitario de la CAN e incorporado\nen la legislaci\u00f3n interna colombiana.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Colombian customs\nlegislation provides that the invoice for international sale of goods is one of\nthe documents that supports the import declaration, which must contained the\nagreed Incoterm, or the terms of negotiation that parties had stipulated. The\nrelevance of the INCOTERMS in the nationalization of the goods is in the\nvaluation of the same, since the Agreement on the WTO Valuation indicates that\ndelivery charges are part of the customs value approach of the Andean Nations\nCommunity Regulations CAN and incorporated in the Colombian domestic\nlegislation.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[6],"tags":[],"yst_prominent_words":[],"class_list":["post-310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-aduanero"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-31-1.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/310","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=310"}],"version-history":[{"count":4,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/310\/revisions"}],"predecessor-version":[{"id":2580,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/310\/revisions\/2580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/177"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=310"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}