{"id":3641,"date":"2022-01-11T13:48:51","date_gmt":"2022-01-11T13:48:51","guid":{"rendered":"https:\/\/paezaduanas.com\/?page_id=3641"},"modified":"2025-02-26T12:31:18","modified_gmt":"2025-02-26T11:31:18","slug":"procedure-de-traitement-douanier","status":"publish","type":"page","link":"https:\/\/paezaduanas.com\/fr\/procedure-de-traitement-douanier\/","title":{"rendered":"Proc\u00e9dure de traitement douanier"},"content":{"rendered":"

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R\u00e9gime de perfectionnement actif<\/span><\/h2>\n<\/div>\n<\/div>\n
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[\/et_pb_text][dipl_lottie url=\u00a0\u00bbhttps:\/\/paezaduanas.com\/wp-content\/uploads\/2023\/08\/Lottie-mapa-puntos.json\u00a0\u00bb _builder_version=\u00a0\u00bb4.22.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb45%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/dipl_lottie][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.19.5″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.22.0″ text_font=\u00a0\u00bbDM Sans||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb17px\u00a0\u00bb text_line_height=\u00a0\u00bb1.8em\u00a0\u00bb header_font=\u00a0\u00bbPrompt|700|||||||\u00a0\u00bb header_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb header_font_size=\u00a0\u00bb54px\u00a0\u00bb header_line_height=\u00a0\u00bb1.1em\u00a0\u00bb custom_margin=\u00a0\u00bb20px||-3px||false|false\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n

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Il est utilis\u00e9 lorsque des marchandises sont introduites sur le territoire de l’Union en provenance de pays tiers sans avoir \u00e0 payer de droits d’importation (tarifs) et de TVA, afin d’\u00eatre utilis\u00e9es dans une ou plusieurs op\u00e9rations de transformation, pour \u00eatre ensuite export\u00e9es.<\/p>\n<\/div>\n<\/div>\n

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Quelles sont les conditions<\/span> \u00e0 remplir pour poser sa candidature ?<\/h2>\n<\/div>\n<\/div>\n
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Selon l’Agence des imp\u00f4ts, les conditions suivantes doivent \u00eatre remplies par la personne concern\u00e9e : elle doit \u00eatre \u00e9tablie sur le territoire douanier de l’Union. Toutefois, les autorit\u00e9s douani\u00e8res peuvent occasionnellement, lorsqu’elles l’estiment justifi\u00e9, accorder une autorisation de destination particuli\u00e8re \u00e0 des personnes \u00e9tablies en dehors du territoire douanier de l’Union.<\/p>\n

Cela permet d’assurer la s\u00e9curit\u00e9 n\u00e9cessaire au bon d\u00e9roulement des op\u00e9rations. Les op\u00e9rateurs \u00e9conomiques agr\u00e9\u00e9s pour les simplifications douani\u00e8res sont r\u00e9put\u00e9s remplir cette condition. Il fournit une garantie conform\u00e9ment \u00e0 l’article 89 du CDC. Il effectue ou a effectu\u00e9 la transformation des marchandises.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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R\u00e9gime de perfectionnement passif<\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Il s’agit du contraire du r\u00e9gime du perfectionnement actif, c’est-\u00e0-dire de l’exportation temporaire de marchandises du territoire de l’Union vers des pays tiers, o\u00f9 les marchandises subissent des op\u00e9rations de transformation et sont ensuite r\u00e9import\u00e9es en exon\u00e9ration totale ou partielle du paiement des droits d’importation et de la TVA.<\/strong> Son principal avantage est de permettre la r\u00e9alisation d’op\u00e9rations qui ne peuvent \u00eatre effectu\u00e9es dans le pays m\u00eame en raison de la r\u00e9glementation en vigueur ou parce que les co\u00fbts de ces op\u00e9rations sont moins \u00e9lev\u00e9s dans un autre pays.<\/p>\n<\/div>\n<\/div>\n

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Quelles sont les conditions<\/span> \u00e0 remplir pour poser sa candidature ?<\/h2>\n<\/div>\n<\/div>\n
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Selon l’Agence des imp\u00f4ts, les conditions \u00e0 remplir sont les suivantes :<\/p>\n

\u2794 Qu’elle soit \u00e9tablie sur le territoire douanier de l’Union.
\u2794 Qu’il offre la s\u00e9curit\u00e9 n\u00e9cessaire en ce qui concerne la bonne ex\u00e9cution des op\u00e9rations. Les OEA pour les simplifications douani\u00e8res sont r\u00e9put\u00e9s remplir cette condition.
\u2794 Il fournit une garantie conform\u00e9ment \u00e0 l’article 89 du CDC.
\u2794 Il est enregistr\u00e9, c’est-\u00e0-dire qu’il dispose d’une EORI.
\u2794 La demande doit \u00eatre introduite aupr\u00e8s de l’autorit\u00e9 comp\u00e9tente pour prendre une d\u00e9cision.
\u2794 Aucune autorisation de perfectionnement passif du m\u00eame demandeur n’a \u00e9t\u00e9 annul\u00e9e ou r\u00e9voqu\u00e9e pour non-respect des obligations de l’autorisation au cours de l’ann\u00e9e pr\u00e9c\u00e9dant la demande.<\/p>\n

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Comment les demander<\/span> ?<\/h2>\n<\/div>\n<\/div>\n
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L’int\u00e9ress\u00e9 ou, \u00e0 d\u00e9faut, son repr\u00e9sentant doit demander l’autorisation douani\u00e8re \u00e0 l’Agence des imp\u00f4ts en pr\u00e9sentant le formulaire officiel.<\/p>\n

En fonction de facteurs tels que le type de transformation, la valeur et la fr\u00e9quence des op\u00e9rations,<\/strong> il existe deux types de proc\u00e9dures :<\/p>\n

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Proc\u00e9dure simplifi\u00e9e<\/span><\/p>\n

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L’acceptation de la d\u00e9claration en douane elle-m\u00eame au moment de l’importation constitue la demande d’autorisation. Elle est utilis\u00e9e pour des op\u00e9rations sporadiques avec des limites quantitatives.<\/div>\n<\/div>\n

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Proc\u00e9dure normale<\/span><\/p>\n

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Une demande doit d’abord \u00eatre introduite aupr\u00e8s de l’agence fiscale conform\u00e9ment au mod\u00e8le \u00e9tabli par les autorit\u00e9s comp\u00e9tentes.<\/div>\n<\/div>\n

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Besoin de plus d’informations ?<\/h2>\n<\/div>\n<\/div>\n
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Proc\u00e9dure de traitement <\/span>douanier<\/span>
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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div> Il est utilis\u00e9 lorsque des marchandises sont introduites sur le territoire de l’Union en provenance de pays tiers sans avoir \u00e0 payer de droits d’importation (tarifs) et de TVA, […]<\/p>\n","protected":false},"author":3,"featured_media":7060,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"class_list":["post-3641","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nProc\u00e9dure de traitement douanier | P\u00e1ez Aduanas | Representantes Aduaneros y Transitarios<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/paezaduanas.com\/fr\/procedure-de-traitement-douanier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" 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