Importación de aceite como insumo para la preparación de atún bajo el régimen 21.

Abstract

The Temporary Admission Regime for Active Processing, also known as Regime 21, is a customs tool that facilitates the importation of products for specific purposes, such as their transformation or production, allowing the payment of import taxes to be deferred, in whole or in part. In Ecuador, the fishing industry, and particularly the tuna sector, plays a crucial role in the national economy. This sector is mainly concentrated in the coastal provinces of Manabí, Guayas and Santa Elena, highlighting Manta as the "tuna capital" due to the strategic location of most of the tuna industries. Canned tuna has established itself as one of the country's main non-traditional export products. However, a significant problem for the sector is its high dependence on foreign inputs, which generates high costs due to the volatility of international prices and the application of additional tariffs.