Representación ante la aduana. Los importadores, exportadores y operadores de comercio exterior, para realizar las operaciones y formalidades aduaneras, actuarán ante la administración aduanera a través de sus representantes legales, de los representantes aduaneros, de los agentes marítimos o aeroportuarios, o de quien los represente en el transporte terrestre. El representante aduanero es la agencia de aduanas, quien actuará a través de sus agentes de aduana o sus auxiliares.
Decreto 390 de 2016 →In force
Article 36
Representación Ante La Aduana
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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