Customs control and the destination of the merchandise seized in the Tulcán Customs District Directorate, 2015-2018 period

Abstract

The following investigative process focused on the Customs Control and the destination of the goods seized in the Tulcán Customs Office, 2015-2018, based on a different approach to Customs Control according to the World Customs Organization (WCO), Convention of Kyoto, the Latin American Integration Association (ALADI) and the Organic Code of Production, Trade and Investment (COPCI), as the set of measures adopted by the Customs Authority in order to ensure compliance with all formalities regarding the legislation, application or execution of competition or responsibility, for which they must be submitted to the different foreign trade operators and to the people who enter and leave the customs territory. The approach applied to the present scientific article is of a Theoretical - Analytical nature in frank projection towards the generation of an analysis - synthesis of the treated subject, through the documentary methodology, and use of statistical tools. This study system allowed to retrieve relevant information from scientific journals, accredited pages, books, among others. The National Customs Service of Ecuador (SENAE), aims to facilitate foreign trade operations, which was obtained real data on the subject, the techniques used in the operational processes of customs control, presented the results of the controls carried out in the Tulcán Customs Office, analysis and interpretation of apprehension records and the result of illegal passage and non-compliance with customs formalities in the entry into national territory in the years already established in the investigation. Finally, the objective of the investigation is to make known the customs destination that is given to the goods seized by the Tulcán Customs Office, in consideration of the legal processes, analysis and reports of public institutions related to the quality control of products. for human consumption and national and supranational regulations.