Impacto de las barreras comerciales en los costos a la importación de licor en la ciudad de Cuenca

Abstract

This investigation project consists of four chapters that are developed as follows: Chapter 1 illustrates the theoretical framework of the elements related to the import of liquor. Chapter 2 identifies the current situation of liquor in the Cuenca market, as well as the diagnosis of the liquors that have higher demand. Chapter 3 explains the process that determines the costs of imported merchandize from the order until the arrival of the product. Finally, Chapter 4 identifies the tax impact that companies in Cuenca have with the current reforms applied this year; it also compares the local production versus imported liquors. In this context, the general objective proposed is “to establish the impact of the trade barriers in the costs of liquor import in the city of Cuenca in order to determine the tax changes in the companies importing liquor”. In the analysis phase, through the application of surveys, we could determine which liquors are consumed the most by the population of Cuenca. Therefore, these are the ones that are focused in this project from a general content to the application of specific areas, mentioned in the different chapters of this project. As supporting elements in the development of this project, we have used a number of laws such as: Organic Production and Investment Code ( Copci ), Regulation of COPCI, The Internal Taxation Regime (Ley de RégimenTributario), as well as the information found in the web site of the Ministry of Foreign Trade (Ministerio de Comercio Exterior), the Ecuadorian National Institute of Census (InstitutoNacionalEcuatoriano de Censos, INEC) and the Ecuadorian Customs Corporation (CorporaciónAduaneraEcuatoriana, CAE). This investigation project was developed in its different phases thanks to the cooperation of two local companies as well as all the interviewees’ contribution. Once the analysis and diagnosis stage were finished, we could determine the following conclusions: When liquors are brought into the country in a fraudulent way, they are distributed at low costs, seriously affecting the importers. With the new reforms and labeling resolutions approved by the COMEX for the current year, the contraband has decreased.