Obligado a declarar . El obligado a declarar es el declarante, entendido este como el importador, exportador, operador postal oficial, operador de envíos de entrega rápida o transportador, cuando corresponda.
Decreto 390 de 2016 →In force
Article 145
Obligado A Declarar
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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