Efectos de la resolución: SENAE DGN-2017-0072-RE, sobre la reforma al reglamento para los regímenes de excepción: "tráfico postal internacional" y "mensajería acelerada o courier" en las empresas importadoras de insumos para MIPYMES del sector textil mueblero ubicadas en la zona de Calderón del Distrito Metropolitano de Quito en el periodo 2019-2020.

Abstract

In 2017, the Government of Republic of Ecuador, the National Customs Service of Ecuador (SENAE) in coordination with the Foreign Trade Committee (COMEX), implemented Resolution Nro. SENAE-DGN-2017-0072-RE with the purpose of benefiting retail imports and making simpler the ability to bring products from abroad to both individuals and MSMEs versus large companies, avoiding having to import in large quantities and thus exempting from the different taxes and tariffs, which is applied by Resolution No. 011-2015, which establishes temporary tariff surcharges on some inputs entering the country. The objective of this research is to determine the effect of Resolution: SENAE DGN-2017-0072-RE, and how this has benefited in the development of MSMEs dedicated to the manufacture and upholstery of furniture. The research methodologies that were used in this research are the synthetic method and the analytical method. The main sources of information were obtained with surveys directed to MSMEs dedicated to the production of wooden furniture, and the other sources of information were obtained from import data, tariffs, specialized government pages and reports of other resolutions. It was concluded that the application and use of the expedited courier service is directly related to the manufacture of wooden furniture. In addition, that the raw materials used for its manufacture have increased their quality standards, and that the furniture manufacturers themselves realize that their businesses generate more profit by no longer depending on intermediaries, lowering their raw material costs.