Two practical cases of tariff classification that generated conflict in the Customs of Ciudad Juarez, Chihuahua during the COVID-2019 pandemic.

Authors

DOI:

https://doi.org/10.20983/anuariocicj.2022.06

Keywords:

Tariff classification of a drone, Tariff classification of a 3D printing machine, General Import and Export Tax

Abstract

The tariff classification is undoubtedly the fundamental part within foreign trade, it can be said that it is the backbone of said operation, since it is necessary to determine the tariff classification of each product to know the tariffs to pay, as well as the regulations and restrictions non-tariff duties that these products must comply with for their import into our country. That is why in this article two cases that generated conflict in the customs of Ciudad Juarez,
Chihuahua, Mexico are disclosed.

Author Biographies

Brenda Berenice Delfín Aguilar, Universidad Autónoma de Ciudad Juárez

Docente del Instituto de Ciencias Sociales y Administración.

Elva Nydia Díaz Vázquez, Universidad Autónoma de Ciudad Juárez

Docente del Instituto de Ciencias Sociales y Administración.

Published

2022-03-15