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un mismo tratamiento tanto al mportador honesto como aquel que pretendiingresar mercancas sin declararlas. Con la modifcacin del Artculo 13'de la LeyGeneral de Aduanas, se imitar las sanciones de comiso solamente en aquelloscasos que se encontrare durante el reconocimiento fisico mercancas nodeclaradas.Con la finalidad de promover el sector de almacenes en el pas, se dispone que elRgimen de Depsito pueda realizarse en el plazo de 12 meses, modificndose elplazo de 6 meses previsto en el Articulo 600 de la Ley General de Aduanas. Estadsposicin tene como objetivo adicional aprovechar la posicin estratgica delPer en Sudamrica con la fnalidad de convertr en centro de dstribucin o hubpara ingresar mercancias hacia los paises colindantes o exportar las mercanciasprovenientes de dchos paises hacia Chna y dems paises del sudeste asitico.Finalmente, se incorporan precisiones respecto de la aplcacn de sanciones enel Rgimen de Exportacn Defnitiva y en el caso de los envos de entrega rpda.Considerando que el rgimen de exportacin defntiva no se encuentra afecto alpago de trbutos, la no declaracin de mercancas no podra ocasonar mayorperjuicio que al propio exportador; de all que aplicar el comso sera consideradoun exceso de parte de la administracin. En su lugar, se propone que en los casosque la Declaracin de Exportacn resulte seleccionada al reconocimento fsico,se proceda a la rectificacin respectiva sn aplcar comisos ni sancin alguna.Dicha rectificacin no proceder cuando la SUNAT no hubiere electuado elreconocimento f isico.Tratndose de las sanciones aplicables a las empresas que brindan el servicio deenvios de entrega rpida, se dispone que dchas sanciones se aplicarngradualmente de conformidad con lo prevsto en el Artculo 114o de la Ley Generalde Aduanas. Actualmente, el Artculo 109'de la mencionada Ley dispone un tratosimilar para dichas empresas en su calidad de transportista, agente de cargainternaconal, almacn aduanero, despachador de aduana, dueo, consignatario oconsignante, o una combinacin de ellos; sn diferenciar la cantdad deoperaciones que realizan las empresas de mensajera en comparacn conaquellos operadores. Por esta razn, se dispone un trato diferenciado para dichasempresas debindose aplicar las sanciones de manera gradual atendendo losprincipos admnistrativos de proporcionalidad de la sancn con la infraccincometda.Anlisis Costo - BeneficioLos beneficios de aprobarse el presente Proyecto de Ley son los sguientes:El Proyecto de Ley ofrece seguridad jurdica a los operadores de comercioexteror, especialmente al sector expotador nacional en la medda que seimplementan los compromisos asumdos por el pas en los Acuerdos Comercialessuscritos con los Estados Undos de Norteamrica y Chile, referdos al captulo de"Procedimientos Aduaneros y Facilitacin del Comercio Exteriof'.En el Captulo 3 del presente Proyecto se ncorporan meddas de facilitacin alcomercio exteror en cuanto persgue simplficar los trmites en la obtencin de lospermisos a cargo de entidades pblcas encargadas de autorizar la importacion oexportacin de mercancas restringidas y promueve el ingreso de bienes de captal
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bajo el Rgimen de lmportacin Temporal para su reexportacin en el msmoestado para las empresas exportadoras. Tambin se promueve ladescentralizacin en la operativdad aduanera, el correcto pago de tributos por lasmercancas que ingresan al pas y la ampliacn del plazo del Rgimen deDepsto para aprovechar la natural posicn geogrfca del pas.El Proyecto de Ley permitir ncentivar la tecnficacin y el incremento del valoragregado sobre las materias primas, generando empleo y satisfaccin denecesidades de la poblacin dependientes de las cadenas exportadoras, con afinalidad de alcanzar el Bienestar Comn.La presente propuesta legislativa no conlleva gasto para el Erario Nacional.Efecto de la Norma sobre la Leqislacin NacionalLa presente iniciativa legislatva modiflca los Artculos 35' y 109" de la LeyGeneral de Aduanas, Decreto Legslativo N'809 y sus modificatorias, referidas alproceso de ingreso de mercancas extranjeras al pas y Ia aplicacin de sancionesen el caso de los envos de entrega rpida.Adiconalmente, se incorporan disposicones adiconales a os Artculos 13., 56",600,630 y 81', con la finalidad de ncentivar el comercio exteror peruanopromoviendo la descentralizacin, al sector exportador generador de divisas y alsector de almacenes para aprovechar la natural posicn estratgica del Per enSudamrica.Asjmismo, dispone la derogacin de todas las disposiciones legales,reglamentarias o administrativas que se le opongan; proponendo tambin laaprobacin de su Reglamento en un plazo no mayor de 30 das hbles desde lafecha de su publicacin en el Dario Oflcial El Peruano, salvo en el caso del nuevodespacho aduanero (Artculo 4') y envos de entrega rpida (Articulo 7') en cuyocaso el plazo para dictar las medidas reglamentarias se extiende a 60 das.Asimismo, se faculta al MINCETUR para que expida las normas reglamentariaspara la mplementacin de la "Ventanilla Unica de Comercio Exterior" en el plazode 60 dias desde la fecha de publicacin de la norma.Vinculacin con el Acuerdo Naconal v la Aoenda LeqislatvaEn forma especfica el presente proyecto se ubica dentro de la Vigsimo SegundaPoltica de Estado - Poltica de comercio exterior oara la amoliacin de mercadoscon recprocdad del Acuerdo Nacional, que est nmersa en el compromiso dedesarrollar una poltica de comercio exterior basada en el esfuezo conjunto delEstado y el sector prvado para lograr la insercin compettiva del pais en losmercados internacionales. Asimismo, en forma general la propuesta de Ley sevincula directamente con Ia Dcimo Octava Poltica de Eestado, sobre laBsqueda de la competitividad, productividad y formalizacn de la actvidadeconomrca.
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