Obligación aduanera. Es el vínculo jurídico entre la administración aduanera y cualquier persona directa o indirectamente relacionada con cualquier formalidad, régimen, destino u operación aduanera, derivado del cumplimiento de las obligaciones correspondientes a cada una de ellas, quedando las mercancías sometidas a la potestad aduanera y los obligados, al pago de los derechos e impuestos, intereses, tasas, recargos y sanciones, a que hubiere lugar.
Decreto 390 de 2016 →In force
Article 17
Obligación Aduanera
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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