Inaplicabilidad de las condiciones para transmitir declaraciones aduaneras en el sistema informático ECUAPASS establecidas mediante resolución SENAE-SENAE-2019-0032-RE.

Abstract

According to the rules-making authority granted to the General Director of the Ecuador´s National Customs Service laid down in Article 216 (l) of the Organic Code for Production, Trade and Investment, on April 25, 2019 the resolution SENAE-SENAE-2019-0032-RE was issued, same one that was duly published on the Special Edition of the Official Record No. 919, on May 17th of the same year. Through that resolution, certain guidelines to be met for were established for all those natural or legal individuals who, as importers, intend to transmit customs declarations before the Ecuador´s National Customs Service. However, the third article of the aforementioned resolution stipulates as an indispensable requirement for the transmission of customs declarations before the Ecuador´s National Customs Service, that the importer does not register outstanding obligations with the Internal Revenue Service nor with the Ecuadorian Social Security Institute. That is how we find ourselves before a normative act with an authoritarian character, which is opposed to the right to work and free trade fully recognized constitutionally, especially since both institutions have appropriate mechanisms to perform the recovery of what they are owed. Consequently, it is intended the approach of an unconstitutionality action, so that in this way, the competent authority declares the unconstitutionality of the third article of Resolution SENAE-SENAE-2019-0032-RE that violates the right to work and free trade.