Análisis del impacto de la aplicación de la normativa de duda razonable implementada por SENAE en el sector textil año 2024.

Abstract

This research analyzes the impact of the application of reasonable doubt regulations implemented by the National Customs Service of Ecuador (SENAE) in the textile sector during 2024. These regulations, based on the World Trade Organization (WTO) Agreement on Customs Valuation, aim to prevent the undervaluation of goods and strengthen tax control on imports. However, its intensive application has had significant effects on foreign trade operations, especially for textile importing companies. The study adopts a descriptive and analytical approach, based on documentary information and the analysis of actual import operations conducted by companies in the textile sector located in Guayaquil in 2024. The results show that the application of reasonable doubt has led to a significant increase in customs clearance times, higher planning costs associated with container storage and delays, as well as a greater administrative burden for foreign trade operators. In conclusion, although the regulations contribute to strengthening customs control and reducing undervaluation practices, their application during 2024 has had a negative impact on the liquidity, operability, and competitiveness of importing companies in the textile sector. Finally, proposals are put forward to optimize the procedure, promoting a balance between fiscal control and the facilitation of foreign trade.