Post by account_disabled on Mar 4, 2024 7:00:52 GMT -5
With greater clarity, that the ceiling is not an end in itself, nor can it be read as an absolute and insulated rule of the order. The structural review of the ceiling necessarily involves rescuing fiscal federalism as a decentralized instrument for the effectiveness of fundamental rights throughout the national territory.It is interesting to note that this flow has some essential aspects: the merchandise, the origin and destination, the crossing, as a rule, of two borders and the submission to the control of at least two customs [6] . In each of them, the primary parties — exporter and importer — are subject to respective customs rules. It is essential that they declare to the customs authorities of their countries, under which regime and which goods they wish to be released, this is the essential objective of the order: for the declarant to submit the information on the goods to customs control.
In domestic legislation, article 44 of Decree-Law No. determines that "all merchandise coming from abroad by any means, intended for consumption or for another regime, whether or not subject to payment of tax, must be submitted to customs clearance , which will be processed on the basis of a declaration presented to the customs department within the period and in the manner prescribed by regulation" [7] . The internal standards are in line with related concepts of international diplomas, ex vi , article EL Salvador Mobile Number List 40, of the Mercosur Customs Code (CAM) [8] , article 158, of the Union Customs Code (CAU) [9] , and the definitions of the Chapter 2 of the General Annex of the Revised Kyoto Convention/WCO [10] . In the national doctrine, Lence states: "the controls of goods are centralized in customs clearance in which the tax regime for the entry or exit of the goods is defined and documents of ownership, transport exchange etc.
are inspected" [11] . Sosa recognizes the procedural nature of customs clearance, determined by the registration of the declaration, stating: "what is important to observe is that customs clearance is an administrative procedure" , understanding it as the "ordered succession of operations that provide the formation of an act end aimed at by the administration " [12] . In the same sense, Trevisan [13] and Moura [14] conclude . Mello's authoritative lesson is convergent and covers customs clearance as an administrative procedure [15] . Sosa and Moura, in turn, highlight the three moments of customs clearance: (1) its beginning, volitional act of the declarant, with the registration of the declaration, (2) the customs conference, and (3) the final act of clearance customs [16] , the last two being the responsibility of the customs authority.
In domestic legislation, article 44 of Decree-Law No. determines that "all merchandise coming from abroad by any means, intended for consumption or for another regime, whether or not subject to payment of tax, must be submitted to customs clearance , which will be processed on the basis of a declaration presented to the customs department within the period and in the manner prescribed by regulation" [7] . The internal standards are in line with related concepts of international diplomas, ex vi , article EL Salvador Mobile Number List 40, of the Mercosur Customs Code (CAM) [8] , article 158, of the Union Customs Code (CAU) [9] , and the definitions of the Chapter 2 of the General Annex of the Revised Kyoto Convention/WCO [10] . In the national doctrine, Lence states: "the controls of goods are centralized in customs clearance in which the tax regime for the entry or exit of the goods is defined and documents of ownership, transport exchange etc.
are inspected" [11] . Sosa recognizes the procedural nature of customs clearance, determined by the registration of the declaration, stating: "what is important to observe is that customs clearance is an administrative procedure" , understanding it as the "ordered succession of operations that provide the formation of an act end aimed at by the administration " [12] . In the same sense, Trevisan [13] and Moura [14] conclude . Mello's authoritative lesson is convergent and covers customs clearance as an administrative procedure [15] . Sosa and Moura, in turn, highlight the three moments of customs clearance: (1) its beginning, volitional act of the declarant, with the registration of the declaration, (2) the customs conference, and (3) the final act of clearance customs [16] , the last two being the responsibility of the customs authority.