GESTION ADMINISTRATIVA Y FINANCIERA DEL ECUADOR

OPINION,COMENTARIOS,ESTUDIOS,SUGERENCIAS, DE LA PROBLEMATICA POLITICA, ADMINISTRATIVA DE LAS INSTITUCIONES DEL ECUADOR POR ING. COM. JULIO MENDIETA BERMEO MSC

Monday, March 17, 2008

RESOL. CAE 1164 COMAT ACUERDO CHICAGO

TRIBUNAL CONSTITUCIONAL
Año II -- Quito, Martes 12 de Diciembre del 2006 -- N° 415
DR. VICENTE NAPOLEÓN DÁVILA GARCÍA
DIRECTOR


RESOLUCION No. 1164

LA GERENCIA GENERAL DE LA CORPORACION
ADUANERA ECUATORIANA

Considerando:

Que, de acuerdo con el anexo 9 al Convenio sobre Aviación Civil Internacional ratificado por el Ecuador mediante Decreto Ejecutivo 1110, publicado en el R. O. 675 de noviembre 25, 1954, los suministros y las provisiones transportadas a bordo que se importen al territorio de un Estado contratante para su uso a bordo de las aeronaves en servicios internacionales quedarán exentos de los derechos, impuestos a la importación y demás gravámenes;

Que, el Art. 163 de la Constitución Política de la República destaca que las normas contenidas en los tratados y convenios internacionales, una vez promulgados en el Registro Oficial, formarán parte del ordenamiento jurídico de la República y prevalecerán sobre leyes y otras normas de menor jerarquía;

Que, el Art. 61 de la Ley Orgánica de Aduanas reconoce que bajo el régimen de admisión temporal, podrán habilitarse almacenes especiales de mercancías, destinadas al aprovisionamiento, reparación y mantenimiento de aeronaves internacionales; y,

En uso de las atribuciones contempladas en el literal ñ) del artículo 111, de las atribuciones administrativas de la Ley Orgánica de Aduanas,

Resuelve:

Expedir el siguiente manual de procedimientos para el destino especial de material para uso aeronáutico "Company Material (COMAT)".

Art. 1.- Para efectos de aplicación del presente manual, se entiende por:

Empresas explotadoras: Las personas, naturales o jurídicas, que utilizan legítimamente la aeronave por cuenta propia, con o sin fines de lucro, conservando la dirección técnica de la misma y que prestan servicios aéreos.

Servicio aéreo internacional: Las empresas de transporte aéreo que ofrecen o mantienen un servicio aéreo entre la República del Ecuador y un Estado extranjero o entre puntos del Ecuador con escala prevista en un estado extranjero.

COMAT: Material para Uso Aeronáutico (Company Material).

COMAIL: Documentos y correspondencia de las líneas aéreas y de los explotadores, tales como guías aéreas/ notas de consignación, billetes de pasajes y tarjetas de embarques de pasajeros, documentos de liquidación bancaria y de agencia, billetes de exceso de equipaje, bonos de crédito (MCO), informes sobre daños e irregularidades, etiquetas para equipaje y para la carga, horarios y documentos relativos al peso y balance, materiales didáctico y publicitario, entre otros utilizados por los explotadores en la prestación de los servicios aéreos internacionales.

Art. 2.- Los explotadores de servicios de transporte aéreo internacional, o sus agentes autorizados, tendrán derecho a introducir bajo el régimen aduanero de almacén especial, el material para uso aeronáutico determinado como Company Material (COMAT), de conformidad con lo establecido en el Anexo 9 del Convenio de Aviación Civil de Chicago.


Art. 3.- Los bienes que se indican en el Anexo 1 del presente procedimiento, son considerados como material para uso aeronáutico (COMAT) destinados para el aprovisionamiento, la reparación y mantenimiento: los equipos para la recepción de pasajeros, manipuleo de carga y demás mercancías necesarias para la operatividad de las aeronaves nacionales e internacionales que se encuentren autorizadas para la prestación de servicios internacionales.


Art. 4.- Los bienes a que se refiere el artículo precedente para efectos del presente procedimiento, se denominarán material para uso aeronáutico (COMAT), los mismos que se acogerán al régimen especial aduanero "Almacenes Especiales".
Art. 5.- Los bienes considerados como material para uso aeronáutico (COMAT) deberán estar señalados como tales en el Manifiesto de Carga y ampararse en una Declaración Aduanera, de conformidad con lo establecido en la Ley Orgánica de Aduanas.

16 -- Registro Oficial N° 415 -- Martes 12 de Diciembre del 2006

Art. 6.- Bajo ningún concepto se permitirá el ingreso de mercancía de prohibida importación, como material para uso aeronáutico (COMAT).

Art. 7.- Son beneficiarios de este régimen especial, siempre que posean un almacén especial autorizado, las empresas explotadoras de aeronaves en servicio aéreo internacional.

Art. 8.- Los Almacenes Especiales para Material de Uso Aeronáutico (COMAT) deberán instalarse en las zonas previstas en la normativa aduanera expedida para el efecto.

Art. 9.- Los beneficiarios podrán operar más de un Almacén Especial en nuestro país, los que serán registrados y controlados por la Gerencia Distrital de la jurisdicción respectiva, donde podrán ingresar el material para uso aeronáutico (COMAT), mismo que será de uso exclusivo de la concesionaria del servicio, estando prohibido su préstamo a compañías que no presten servicio internacional.

Por tanto, los bienes destinados como material para uso aeronáutico (COMAT) podrán ser objeto de préstamo entre compañías que presten servicio internacional previa inspección y confirmación a cargo de un funcionario aduanero.

Art. 10.- los bienes a ser destinados como material de uso aeronáutico (COMAT), deberán ser descargados conforme los procedimientos generales establecidos para el efecto, y almacenados en un Almacén Especial en el Ecuador ubicado en zonas donde existan aeropuertos internacionales, siempre que su ingreso se efectúe por vía aérea y previamente se haya realizado todas las operaciones aduaneras.

Art. 11.- Los bienes destinados como material para uso aeronáutico (COMAT), serán de utilización exclusiva en:

a) La zona primaria (aeropuertos internacionales); y,

b) Las aeronaves nacionales o internacionales, siempre que hayan sido autorizadas para la prestación de servicios internacionales.


La mercancía ingresada en calidad de Company Material (COMAT), no podrá ser utilizada para otra finalidad que la autorizada por la Administración Aduanera y deberá permanecer en las instalaciones del aeropuerto internacional en el que se autorizó la ejecución del régimen o el almacén especial al que se encuentran consignadas, hasta su utilización, reexportación o nacionalización.

Art. 12.- Siguiendo las disposiciones del Convenio de Chicago, Anexo 9 sobre Facilitación, la declaración aduanera de bienes destinados como material para uso aeronáutico (COMAT), estará exenta de la presentación de los documentos de acompañamiento que establece la Ley Orgánica de Aduanas y se sujetará al procedimiento simplificado establecido para el efecto. Sin embargo, al solicitarse el cambio de régimen de los mencionados bienes, deberán cumplirse con todas las formalidades exigidas, lo que incluye la presentación de documentos de acompañamiento a la declaración aduanera.

Art. 13.- La nacionalización de los bienes destinados como material para uso aeronáutico (COMAT), se realizará siguiendo los procedimientos aduaneros establecidos para el efecto, y deberá contar con una autorización expresa del Gerente Distrital bajo cuya jurisdicción se encuentren los almacenes especiales a los que estuvieron consignados estos bienes, o su delegado.

Los bienes destinados como material para uso aeronáutico (COMAT) que no superen los US $ 200 FOB, podrán nacionalizarse utilizando una Declaración Aduanera Simplificada, debiendo previamente ser autorizada su nacionalización por el Gerente Distrital bajo cuya jurisdicción se encuentren los almacenes especiales a los que estuvieron consignados tales bienes, o su delegado.

El incumplimiento al momento de la nacionalización de la mercancía, de autorizaciones o permisos exigibles, incluso previo embarque, se sujetará a las sanciones establecidas en la Ley Orgánica de Aduanas.

Art. 14.- Se exceptúa de la disposición de contar con autorización expresa del Gerente Distrital, el material para uso aeronáutico que consta detallados en ítem 6 referidos como documentación previa o COMAL„ constantes en el Anexo 1.

Los paquetes, valijas o sacas con documentación previa o COMAIL y que a los efectos aduaneros no constituyen mercancía, deberán ser plenamente identificables y serán manifestadas en manifiesto de carga a la Corporación Aduanera Ecuatoriana, verificadas por ésta a través de una inspección ocular, al tacto, o por cualquier otro medio que determine la Corporación Aduanera Ecuatoriana en sus procedimientos, que no implique la apertura de la correspondencia, para su entrega inmediata a los explotadores de servicios de transporte aéreo internacional, o sus agentes autorizados. Cabe resaltar que la información de estas valijas o sacas con correspondencia se incluirán en una sola línea del manifiesto de carga, globalizando sus totales en pesos y cantidades. La inspección se hará de acuerdo a su valor, consignante, consignatario, naturaleza, entre otros. Esta operación no debe entorpecer la fluidez del trámite y su agilidad.


Esta categoría no requiere declaración aduanera alguna.

Las empresas concesionarias no podrán ingresar al país documentación previa o COMAIL, que no sea de uso exclusivo de estas.

Art. 15.- La Gerencia de Fiscalización efectuará aleatoriamente y sin necesidad de previo aviso, las acciones de inspección y fiscalización que considere necesarias, respecto a los trámites presentados al régimen aduanero.

Art. 16.- Los beneficiarios para operar un almacén especial de material para uso aeronáutico; así como los que requieran su renovación, deberán cumplir con los requisitos que para tal efecto se encuentren aprobados por el Directorio de la Corporación Aduanera Ecuatoriana.

Art. 17.- Los beneficiarios para operar un almacén especial de material para uso aeronáutico, a efectos de facilitar la entrega de documentación, así como un eficiente control y

Registro Oficial N° 415 -- Martes 12 de Diciembre del 2006 -- 17

fiscalización por parte de las autoridades aduaneras respectivas, deberán disponer de medidas de seguridad y vigilancia de los bienes que ingresen al Almacén Especial, y de ser el caso de medios magnéticos, que permitan una efectiva custodia de los bienes, así como facilitar las labores de inspección y fiscalización efectuadas por las autoridades aduaneras competentes.

Art. 18.- Las empresas explotadoras de aeronaves en servicio aéreo internacional o agentes autorizados deberán archivar toda la documentación que acredite que la mercancía que haya ingresada como Company Material (COMAT), se ha empleado, directa o indirectamente, en las operaciones de transporte aéreo internacional de carga o pasajeros, individual o conjuntamente considerados, de dicha compañía o agente autorizado.

Art. 19.- La presente resolución entrará en vigencia dentro de los ocho días siguientes contados a partir de su publicación en el Registro Oficial.

Dado y firmado en Guayaquil, a 1 de septiembre del 2006.

f.) Dr. Rafael Compte Guerrero, Gerente General, Corporación Aduanera Ecuatoriana.
ANEXO 1


LISTA DE BIENES QUE COMPRENDE AL MATERIAL PARA USO AERONAUTICO Y DEMAS MERCANCÍAS NECESARIAS PARA LA OPERATIVIDAD DE LAS AERONAVES:

01. Equipo de reparación, mantenimiento y servicio:

0.1.01.01 Combustibles.
0.1.01.02 Aceites lubricantes.
0.1.01.03 Piezas de repuestos.
0.1.01.04 Equipos o plantas de corriente.
0.1.01.05 Provisiones que se lleven a bordo de las aeronaves nacionales o internacionales.
01.02.01 Material de reparación.
01.02.02 Material de mantenimiento.
01.02.03 Motores e instrumentos.
01.03.01 Juegos de herramientas especiales para reparación de aeronaves.
01.04.01 Baterías de arranque.
01.04.02 Carretones.
01.05.01 Escaleras.
01.05.02 Plataformas de mantenimiento.
01.06.01 Equipos de chequeo para aeronaves.
01.06.02 Motores e instrumentos de a bordo.
01.07.01 Calentadores.
01.07.02 Refrigeradores de aviación.
01.08.01 Equipo terrestre de radio.
01.09.01 Materiales para interiores de aeronaves.
01.10.01 Material de reparación y mantenimiento para equipos terrestres.
01.11.01 Plantas hidráulicas.
01.11.02 Plantas neumáticas para arranque de motores.
01.12.01 Materiales para equipo de emergencia de las aeronaves.

2. Equipo para pasajeros:

02.01.01 Escaleras de embarque.
02.02.01 Básculas especiales.
02.03.01 Equipo especial para el servicio a bordo.
02.04.01 Carros para transporte de maletas y carga.
02.05.01 Sillas de ruedas.

3. Equipo para equipaje y carga:

03.01.01 Vehículos para trasladar o cargar el equipaje, mercancías, equipo y suministros. Entiéndase que estos vehículos en ningún caso deberán tener placa de rodaje y deberán estar identificados con el color característico de la empresa beneficiaria.
03.02.01 Dispositivos especiales para carga y descarga.
03.01.01 Básculas especiales.

4. Partes componentes para incorporarlos al equipo terrestre, incluso los artículos de los códigos 01, 02 y 03.
5. Suministros para pasajeros a bordo de las aeronaves.
6. Documentación diversa (COMAIL):

06.01.01 Manuales de pasajeros.
06.02.01 Equipos y material didáctico para instrucción.
06.02.02 Manuales.
06.02.03 Video cassettes para instrucción
06.02.04 CD-ROM para instrucción.
06.03.01 Libro de a bordo.
06.04.01 Cartas de porte aéreo.
06.05.01 Notas de consignación.
06.06.01 Billetes de pasajes.
06.06.02 Sobres para boletos.
06.06.03 Ordenes de cambio.
06.06.04 Billetes de exceso de equipajes.
06.06.05 Informes sobre daños e irregularidades.
06.06.06 Etiquetas para el equipaje y para las mercancías.
06.06.07 Formularios.
06.06.08 Horarios.
06.06.09 Documentos relativos al peso y balance.

7. Equipos de seguridad:

07.01.01 Dispositivos detectores de armas.
07.02.01 Dispositivos detectores de explosivos.
07.03.01 Dispositivos de entrada no autorizada.
07.04.01 Otros dispositivos portátiles que de acuerdo con las normas de seguridad internacionales o de su país de origen deban ser utilizados.

8. Suministros de tripulaciones a bordo:

08.01.01 Uniformes de recambio para la tripulación. Corporación Aduanera Ecuatoriana.

Certifico que es fiel copia del original.

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At 11:38 PM, Anonymous Anonymous said...

Like any game, when we stay within the rules, we score, and when we
play outside the rules there of course is a penalty.
It combines RPG elements and strategy for a very interesting
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t love the unself-conscious little boy or girl, the undaunted miniature explorer who
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At 4:48 AM, Anonymous Anonymous said...

When we choose to do the opposite of nothing, then we
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At 4:40 PM, Anonymous Anonymous said...

"Worked All Zones Award" is the same concept with time zones.
Often, long term schedules with a bit of breathing room work best.

But mostly BBC Radios 4 and 5 because, being speech orientated, they're more like what I do, so I can learn lots from them.

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At 3:55 AM, Anonymous Anonymous said...

If, at the end of this time period, the score
is tied, there are two options the officials can take.
It is an adventurous game filled with fun and excitement. This
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At 4:38 AM, Anonymous Anonymous said...

I cover my freshly sharpened hook with paste and coat
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At 3:58 PM, Anonymous Anonymous said...

Enjoying the service of Odyssey - Streaming - Radio
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At 7:57 PM, Anonymous Anonymous said...

Enjoying the service of Odyssey - Streaming - Radio is so easy.
They also apparently believe that their customers who
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There are many websites that bring to people radio channels for their
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