{"id":11396,"date":"2022-01-17T12:41:37","date_gmt":"2022-01-17T11:41:37","guid":{"rendered":"https:\/\/www.cecotinternacionalitzacio.org\/?p=11396"},"modified":"2022-01-17T12:55:27","modified_gmt":"2022-01-17T11:55:27","slug":"gestio-duanera-de-devolucions-procedents-del-regne-unit-reimportacio-de-mercaderies-de-retorn","status":"publish","type":"post","link":"https:\/\/www.cecotinternacionalitzacio.org\/es\/gestio-duanera-de-devolucions-procedents-del-regne-unit-reimportacio-de-mercaderies-de-retorn\/","title":{"rendered":"Gesti\u00f3 duanera de devolucions procedents del Regne Unit: Reimportaci\u00f3 de mercaderies de retorn"},"content":{"rendered":"\n

La sortida del Regne Unit de la UE, l’1 de gener de 2021, atorga als intercanvis comercials amb aquest pa\u00eds estatus d’operacions de comer\u00e7 internacional, la qual cosa suposa la necessitat de declarar totes les mercaderies que travessin la frontera. Dins de les operacions de comer\u00e7 internacional existeix la possibilitat que, una vegada realitzada l’exportaci\u00f3 d’una mercaderia determinada, aquesta sigui retornada per part del client (per no ajustar-se a la comanda realitzada, estar defectu\u00f3s, etc.). Aquesta mercaderia, una vegada exportada a un pa\u00eds tercer, perd el seu estatus comunitari, per la qual cosa la seva reintroducci\u00f3 a la UE suposar\u00e0 la necessitat de realitzar un DUA d’importaci\u00f3 i l’aplicaci\u00f3 dels drets d’importaci\u00f3 corresponents (IVA d’importaci\u00f3 i aranzels).<\/p>\n\n\n\n

No obstant aix\u00f2, aquestes mercaderies retornades podran estar exemptes del pagament dels drets d’importaci\u00f3, si s’acullen al r\u00e8gim de reimportaci\u00f3 de mercaderies de retorn. Aquest r\u00e8gim, recollit en l’article 203 del Codi Duaner de la Uni\u00f3 (CAU)1.<\/p>\n\n\n\n

Per m\u00e9s detalls consulteu el seg\u00fcent enlla\u00e7<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

La sortida del Regne Unit de la UE, l’1 de gener de 2021, atorga als intercanvis comercials amb aquest pa\u00eds estatus d’operacions de comer\u00e7 internacional, la qual cosa suposa la necessitat de declarar totes les mercaderies que travessin la frontera.
Llegir m\u00e9s »<\/a><\/p>\n","protected":false},"author":76105,"featured_media":7927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[470,84,49],"tags":[],"class_list":["post-11396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin","category-novetats","category-sala-de-premsa"],"acf":[],"yoast_head":"\nGesti\u00f3 duanera de devolucions procedents del Regne Unit: Reimportaci\u00f3 de mercaderies de retorn - Club Cecot Internacionalitzaci\u00f3<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gesti\u00f3 duanera de devolucions procedents del Regne Unit: Reimportaci\u00f3 de mercaderies de retorn - Club Cecot Internacionalitzaci\u00f3\" \/>\n<meta property=\"og:description\" content=\"La sortida del Regne Unit de la UE, l'1 de gener de 2021, atorga als intercanvis comercials amb aquest pa\u00eds estatus d'operacions de comer\u00e7 internacional, la qual cosa suposa la necessitat de declarar totes les mercaderies que travessin la frontera. 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