Reflections on the drawback and its exports effects

Authors

  • Franklin Duarte Cueva Pontifical Catholic University of Peru image/svg+xml

DOI:

https://doi.org/10.18800/contabilidad.201101.008

Keywords:

Export promotion, producer-exporter company, imports for consumption, final xports, drawback, tariffs, SIC, customs law.

Abstract

In several countries drawback is a tool for promoting non-traditional exports. However, this custom procedure can not be used by all producers-exporters companies because its use involves strict compliance of the conditions approved by customs law. In the peruvian case, the level of use of drawback is more intensive in certain industries, providing a support for the competitiveness of companies which should be strategically used.

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Author Biography

  • Franklin Duarte Cueva, Pontifical Catholic University of Peru

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Published

14-03-2011

Issue

Vol. 6 No. 11 (2011)

Section

Foreign Trade

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Reflections on the drawback and its exports effects. (2011). Contabilidad Y Negocios, 6(11), 99-112. https://doi.org/10.18800/contabilidad.201101.008