welcome to who accompany way our commitment with present and future, reaffirming our responsibility of continue promoting the "sustainable" development of the plant part that we play live!
... Congratulations!
Uniformity is death is life's diversity.
Mikhail Bakunin
This time the central theme was " knowledge of the specific biophysical cas and regional and local socio-cultural" (this as a basic input for decentralizing trends that are taking place in public policy and the pro pia University).
Campon under this type of initiative participate in it and shared the Guideline: "environmental thinking and other streams of consciousness have been emerging to claim currently natural and cultural diversity long denied by the ideology of our national uniformity. Proceeds from this alleged uniqueness, one obstacle to further decentralization appropriate to local conditions and resources is the low historically accumulated knowledge about such differences. The purpose of the event is to present progress being made to fill this absence and, consistently, do so at a headquarters in deterioration ".
This was the first time RETEMA Days are held outside of Montevideo. In the program among many good presentation highlighted
Dr. Humberto Tommasino (University Extension) Sustainability of production milk house.
To see the work result of the previous work go to:
http://www.cebra.com.uy/presponsable/2009/01/14/manual-de-evaluacion-de-sistemas-lecheros-familiares-a-trave s-de-indicadores-de-sustentabilidad/
The height of the Camp , Kichts and N aif, hear all close together. Colors (and characters) gaudy musical numbers as resultón, divas of Mexican cinema and a myriad of "surrogates" of monsters with evil intentions, all mixed up in this slapstick. No shortage of memorable moments, like the one in which a people becomes fair monkeys after drinking a dubious aspect or confrontation end of children with an angry dragon meat a title that was all the iconography created by Disney. The plot is not important, the special effects are fireworks and the production design is delicious. In so memorable. See full review. 
generated changes include reducing the number of terms going from
From the above, Incoterms would be as follows:
a. rules for any type or types of transport:
· EXW ex works
· free FCA
· CPT Carriage Paid To
· CIP carriage and insurance paid to
· DAT delivered at terminal
· DAP delivered at place
· DDP delivered duty paid
b. Reglas para transporte marítimo o aguas fluviales:
· FAS free alongside ship
· FOB free on board
· CFR cost and freight
· CIF cost insurance and freight
New changes include the elimination of Incoterms DAF (Delivered at Frontier ), DES (Delivered ExShip), DEQ (Delivered ExQuay) and DDU (Delivered Duty Unpaid), but remains "DDP" (deliverd Duty Paid) and given creation and implementation of the following:
- DAT (Delivered at Terminal). Fits all types of transport. It refers to delivery to the port of destination, after downloaded.
- DAP (Delivered at Place / Point). Replaces DAF DDU. Fits all types of transport. Refers to deliveries in the country of destination at an agreed place. allows greater flexibility in the delivery point.
Others remain Incoterms EXW (Ex Works), FCA (Free Carrier), FAS (Free Alongside Ship), FOB (Free on Board), CFR (Cost and Freight) CIF (Cost, Insurance and Freight), CPT (Carriage Paid To) and CIP (Carriage and Insurance Paid To).
This new Incoterms DAT may be used in any mode of transport with the seller to deliver the goods unloaded at a terminal, air, sea or land. Until now there was some limitation as both the DEQ Incoterms limited its use for maritime transport, including multimodal transport DAF.
Incoterm regard to DAP (Delivery at point / place) replaces the DDU, the seller shall deliver the goods at an agreed point in the destination country without taking charge of the formalities customs duties, which is reserved to the DDP.
DESCRIPTION OF
Importance of
Before going on to describe each of the Incoterms, to which the group into four categories: E, F, C, D, which currently are still a total of thirteen standardized terms, is to mention the four basics that govern Incoterms in international sales contract coming to be delivering of goods, transfer risk, the distribution of costs and formalities of customs documents.
1. The delivery of goods : it is the first of the seller's obligations. Delivery may be direct, when the incoterm defines that the goods are delivered to the buyer, are the words "E" and the words "D", or indirectly when the merchandise is delivered to a buyer's broker, a carrier or freight forwarder are the terms "F" and the "C".
2. transmission risks: it is an essential aspect of Incoterms and should not be confused with the transfer of ownership, which is regulated by the law governing the contract. The fundamental concept is based on the risks, and in most cases, costs are passed on the geographical and chronological time that define the contract and the incoterm established. The geographical location may be the factory, dock, the ship's rail, etc., While the chronological time is defined by the delivery of the goods. Overlapping of two conditions occurs automatically transmit the risks and costs. For example, delivery FAS (Free Alongside Ship , free alongside ship) agreed in Valencia between 1 and 15 April, if the merchandise is deposited on 27 March and the sinister 28, the risks are borne by the seller, on the other hand, if sinister April 2, the risks are borne by the buyer but the ship employed by it has not arrived.
3. distribution costs : it is normal for the seller strictly liable for costs needed to place the goods in terms of delivery and the buyer is liable for other expenses. There are four cases, the "C", in which the seller undertakes to pay the transport costs (and insurance, if any) to the destination, even though the transmission risk is at the source, this due to traditional uses of shipping that allow the sale of goods while the boat is moving, because the burden changes ownership the transfer of the bill of lading .
4. The formalities of customs : In general, the export is the responsibility of the seller, there is only one incoterm no export customs clearance: EXW (Ex Works , at the factory) , where the buyer is responsible for export and often engage the services of a freight or a customs broker in the country of dispatch of the goods, to manage export. The remaining Incoterms are "in office", ie the export is the responsibility of the seller, sometimes also deals importation into the country of destination, for example, DDP (Delivered Duty Paid , Delivered Duty Paid)
Grouping
As mentioned before, the Incoterms are grouped into four categories: E, F, C, D, and these in version Incoterms 2000 are a total of thirteen (13) whose description would be as follows:
Group E -
The EXW incoterm can be used with any type of transport or a combination thereof.
Group F - Main carriage unpaid:
The incoterm FAS is only used for transportation by ship, either sea or river.
Group C - Main carriage paid:
· CIF. Cost, Insurance and Freight (named destination port) → 'cost, insurance and freight (named port of destination). "
The seller is responsible for all costs, including major transportation and insurance until the goods arrive at the destination port. While insurance has hired the seller, the beneficiary of insurance is the buyer.
As in the previous incoterm, CFR, the risk is transferred to the buyer when the goods pass the ship's rail in the country of origin. The CIF incoterm is one of the most used in international trade because the conditions of a CIF price are what make the value on customs a product that is imported. 2 should be used for general cargo or conventional, but should not be used when transported in containers .
The incoterm CIF is used for any transportation, but most boat, either sea or river.
· CPT. Carriage Paid To (named place of destination) → 'Carriage Paid To (named place of destination). "
The seller is responsible for all costs, including the main transportation until the goods arrive at the agreed point in the country of destination. However, the risk is transferred to the buyer upon delivery of goods to the carrier in the country of origin.
The incoterm CPT can be used with any mode of transport or a combination thereof, as the multimodal transport (full container load or groupage), although a part of the journey is sea \u200b\u200bor river.
· CIP . Carriage and Insurance Paid (To) (named place of destination) → 'carriage and insurance paid to (named place of destination). "
The seller is responsible for all costs, including the main transport and insurance until the goods arrive at the agreed point in the country of destination. The risk is transferred to the buyer upon delivery of goods to the carrier in the country of origin. While insurance has hired the seller, the beneficiary of insurance is the buyer.
The incoterm CIP can be used with any mode of transport or a combination thereof, as multimodal transport, although a part of the journey by sea or river.
Group D - Arrival:
· DAF . Delivered At Frontier (named place): → 'delivered border (place) '.
The seller bears the costs to the delivery of the goods at the agreed place. As a seller and buyer share the main transport costs tend to hire by carriers or freight forwarders.
The incoterm DAF goods used in carrying out long distances and pass through platforms or points logistics consolidation, where costs are transmitted and delivered the goods.
The incoterm DAF can be used with any mode of transport, including transport sea \u200b\u200bor river (in earlier versions of Incoterms 2000, could only be used for road transport, rail and road).
· DES . Delivered Ex Ship (named port): "delivery ex ship (named port of destination)."
The seller is responsible for all costs, including the main carriage and insurance (not required), until the goods are delivered at the port of destination (ship docked at the pier and goods the ship's hold.) The risks also assumed so far.
The incoterm DES is used only to transport by ship, either sea or river.
· DEQ . Delivered Ex Quay (named port): 'Delivered Ex Quay (named port of destination). "
The seller is responsible for all costs, including the main carriage and insurance (not required), until the goods are placed in the dock destination port. It also assumes the risks so far.
is used in international trade bulk of because the delivery point coincides with the bulk terminals of the ports. (In earlier versions of Incoterms 2000, the payment of import duty was paid by the seller, in the current version is for the buyer).
The DEQ incoterm only used for transportation by ship, either sea or river.
· DDU . Delivered Duty Unpaid (named destiantion place) → 'Delivered Duty Unpaid (named place of destination). "
The seller is responsible for all costs and assumes the risk until the goods are located at the agreed point of destination. The agreed point can be anywhere in the country of destination airport, a container terminal, warehouse of a freight forwarder, for example. This makes the DDU incoterm very flexible and is increasingly used, especially in the European Union and among countries that have abolished customs among them.
The incoterm DDU can be used with any mode of transport, especially in combined and multimodal transport.
The import customs charges are paid by the purchaser, either by endorsement or by any legal means.
· DDP . Delivered Duty Paid (named destination place): 'delivered duty paid (named place of destination). "
The seller pays all expenses up to leave the goods at the agreed point in the country of destination. The buyer does not perform any type of transaction. The customs import costs are borne by the seller.
The incoterm DDP can be used with any mode of transport, especially in combined and multimodal transport.
INCOTERM VERSION 2000
Viewed graphically and consolidated, it is as follows:
INCOTERM
Viewed graphically and consolidated is as follows:
[1] world business organization representing business interests, is established in Paris in 1919, being the city their headquarters.
[2] INCOTERM: English acronym I n ternational Co mmercial Terms , International Trade Terms'
1. Introduction
Part of the export promotion schemes in force which can accommodate those people, whether natural or legal persons who qualify as a producer - exporter, is referred to p Simplified procedure for refund or Duties Drawback, the same can be obtained as a result of export refund a percentage of FOB value of the exported product, because the cost of production has increased by tariffs levied on imports of inputs used or consumed in the production of exported goods, in this regime, there are included the marketers.
2.
beneficiaries are simplified procedure for refund of duties producers - exporters , the cost of production has been increased by the customs duties levied on imports raw materials, inputs, intermediate products and parts or components incorporated or consumed in the production of export property, provided they do not exceed the limits.
3. Production Companies - Exporters
company is considered Producer - Exporter, any natural or legal person to develop or produce products that are the subject of export, the cost of production has been increased by the customs duties levied on imports of inputs used or consumed in the production of exported goods.
producer is considered - one that handles export to third parties the production or processing of goods exported, being acquired production requirement has been the subject of a written agreement or contract between the exporter and producer. This condition is credited with the submission of the relevant invoice by outsourcing the production process. In this case, there must be an outsourcing contract, because the document is usually requested by the Customs Administration
For business cooperation contracts without independent accounting, maintaining quality producer - exporters, those acting as operators of such contracts, provided that imported or purchased in the local market or processed goods imported inputs to imported inputs for incorporation in exported products, acting at the final stage of the production process even though their intervention is carried out through third party services, and export the finished products. [1]
4. inputs
The term Supplies, including raw materials, intermediate products and parts.
· scrap, waste or by-products or waste with no commercial value and : Those residues or unusable waste resulting from production process, which for these effects are deemed to be incorporated or consumed in the exported.
5. Imported inputs included in the exported goods
the following:
a. imported inputs directly to the recipient.
b. importers purchased supplies located in the country (local providers).
c. developed with input goods imported by third
6. Exported goods eligible
exported goods subject to simplified restitution are those whose production involves the use of raw materials, inputs, intermediate products or components or parts imported CIF value does not exceed 50% of FOB value of the exported product.
For this purpose, it is understood as the value of the exported products FOB value of the respective asset, excluding commissions and other expenses deductible on the final result of the export operation , in dollars of the United States.
7. Exported products that are not eligible for drawback
not eligible for the refund, exports of products that have incorporated foreign inputs:
a. Entered under the regimes of temporary admission for re-exportation in the same state and / or Inward, unless they have been previously nationalized paying the full tariff.
b. Nationalized under the regime of Goods in Excess Replenishment.
c. Nationalized with tariff exemption, with a tariff preference or special customs exemptions granted by international trade agreements, unless the exporter for the deduction on the FOB value of the amount corresponding to these inputs, which is possible only if of imported inputs purchased locally for consumption without further processing.
d. Nationalized with zero tariff rate, the only input being imported.
e. also not be granted the benefit for the exclusive use of imported fuels or other energy source when its function is to generate heat or power to obtain the exported product, as well as spare parts and supplies consumed or used in obtaining the good.
8. The return rate [3]
The rate of refund on goods defined in the preceding articles shall be equivalent to five percent (5%) of FOB value of exported goods, with the top 50% production cost, but for the period from July 1 to December 31, 2010, the refund rate will be 6.5% of FOB value.
The refund of customs duties will continue until the first U.S. $ 20 000 000,00 (twenty million dollars of United States of America) Annual exports for tariff subheading exporting company and not linked, an amount that can be adjusted according to assessments made by the Ministry of Economy and Finance.
Notwithstanding the foregoing, during the presentation of the application for refund of duties, the exporter shall deduct from the export FOB value mentioned in the preceding paragraph, the amount of imported inputs purchased from third parties :
Annually 31 March, by Ministerial Resolution issued by the Ministry of Economy and Finance, will identify a list of goods excluded by the amount of export, ranked by the tariff.
9. Issues to consider in the application for refund
The refund of customs duties shall be granted whenever imported goods including in the exported product, have been imported into of thirty-six (36) months preceding the date of export, which must be understood as date of importation to the date entered numbering in
The application for restoration of rights tariff for the exporter, will be presented in
c. minimum amount on application
Applications must be submitted for amounts to repay not less than five hundred dollars United States of America (U.S. $ 500 , 00), the subjects may accumulate exports by the same Municipalities Municipality or different customs, to meet or exceed the minimum above.
10. Means by which SUNAT / Customs made restitution
Credit Note
The refund will be made by a credit rating, which will be issued in national currency, considering for so the weighted average exchange rate Shopping for the date of issuance of
claim a refund can give rise to the emission of one or more of a check or credit notes not negotiable.
Credit Notes may be redeemed by issuing non-negotiable checks, provided that such intention has stated
The term of checks and their loss or misplacement be subject to the provisions of the Act
If the effect of its use there is a balance to the beneficiary, it may be used in future payments for that purpose, the Administration should provide the user with a record of such balance and to be retained quartermaster of the original customs
third
Credit Notes may be transferred to third parties for endorsement of the payee. Within five (5) days after such a transfer, you must report this fact to the quartermaster's office which issued the document indicating the name and number of RUC of the customer.
11. Qualify for reimbursement
To qualify for the refund of customs duties for exporters should indicate
12. Regarding the request for refund
The refund request has an Affidavit and declare her the beneficiary must not be made use of another processing procedure, as well as special customs exemptions and / or tariff exemptions or reductions of any kind. Further the recipient must declare, when it comes to a related company, the sum of final export companies that are part of your economic unit does not exceed the limit set out in paragraph 8 of this report.
The refund request must indicate the following:
13. Linking the end of the refund
In this case, you should take into account the provisions of article 24 of the Regulations of
1. A natural person or legal entity has more than thirty percent (30%) of the capital of another legal person, directly or through a third party.
2. Over thirty percent (30%) of the two (2) or more legal persons belonging to the same natural or legal person, directly or through a third party.
3. In any of the above cases, when the index provides the capital belongs to between spouses or individuals linked to the second degree of consanguinity or affinity.
4. capital of two (2) or more legal entities owned by more than thirty percent (30%) common to these partners.
5. legal persons or entities have one or more directors, managers, administrators or other common directors, who are empowered in financial arrangements, operational and / or commercial adoption.
6. Two or more individuals or legal entities consolidated financial statements.
7. There is a business cooperation agreement with independent accounting, in which case the contract shall be connected to those contracting parties involved, directly or through a third party in more than thirty percent (30%) in heritage of the contract or any of the contracting parties are empowered in financing agreements, commercial or operational measures taken for the development of contract case in which the contracting party exercises decision-making power will be connected to the contract.
8. In the case of a business cooperation agreement without independent accounts, linking each of the parties in the contract and the counterparty shall be checked using some of the points of attachment established in this article.
counterpart means the natural person or legal entity which the parties concluded an operation members to achieve the object of the contract.
9. a contract of joint venture, in which any of the partners, direct or indirectly, participate in more than thirty percent (30%) in the results or profits of one or more businesses asociante, in which case they are deemed to be related between the entrepreneur and each of its partners.
also deemed to be related if one of the partners decision-making powers in the financial, commercial or operational in one or more businesses asociante.
10. A non-domiciled company has one or more permanent establishments in the country, in which case there linkage between non-domiciled company and each of their establishments and among them one another.
11. A company based in Peruvian territory has one or more permanent establishments abroad, in which case there links between company established and each of its permanent establishments.
12. A natural or legal person exercising dominant influence over the decisions of administrative bodies of one or more legal persons or entities. In such a situation, be regarded as legal persons or entities linked influenced each other and with the natural or legal person exercising such influence.
means a natural person or legal entity when dominant influence in the adoption of the agreement, exercises or controls an absolute majority for decision-making bodies administration of the legal person or entity.
In the case of decisions relating to the matters referred to in Article 126 °
will also be given the treatment of related parties when a person, company or entity domiciled in the country do, in the previous tax year, eighty percent (80%) or more of their sales of goods, services or other type of operation, with one person, company or entity domiciled in the country or people, companies or entities linked, domiciled in the country, provided that such operations, in turn, represent at least thirty percent (30 %) of purchases or acquisitions elsewhere in the same period. For enterprises that have activities for longer than three taxable years, these percentages are calculated taking into account the average percentage of sales or purchases, as applicable, made in the three years immediately preceding taxable. The provisions of this subparagraph shall not apply to transactions by the companies that make
The connection, according to one of the criteria set forth in this Article shall also operate when the transaction is performed using interposed persons or entities domiciled or not in the country for the purpose of concealing a related party transaction.
The link is now configured and governed according to the following rules:
a. In the case of paragraphs 1) to 11) when you check the grounds. Set the link, it governed from then until the close of the taxable period, unless the causal link has ceased before that date, in which case the link is configured for that period.
B. In the case of numeral 12), from the date of adoption of the agreement until the end of next tax year.
c. In the case referred to the second paragraph of this article, the percentage of sales, service or other operations as well as the percentages of purchases or acquisitions will be verified at the end of each tax year . Set the link, it shall govern for all the following year.
14. SUNAT term that resolves the refund application
a. Maximum of resolution
b. Situations that rolled-
When there are indicators sufficient risk placement for suspecting abuse to the refund of duties,
a) No export declarations have numbered over a period longer than 12 months the date of filing.
b) Have a share capital and paid to the date of filing of Application
c) Goods exported tariff subheadings corresponding to high-risk identified by SUNAT [5] .
d) Has not provided the documentation and / or information required by management for audit; or have submitted it, this is inconsistent.
e) has not complied with its formal obligations and / or substantial relation to the payments or the regularization of the Income Tax
f) If the Gross Profit percentage of the cost of production of the exported good is greater than 350%.
In case the exporter would have guaranteed the amount for which refund is sought, by Letter of Guarantee,
15. Exports not eligible
may not receive the refund system, exports of products that have incorporated foreign inputs which have been entered into the country through the use of mechanisms suspension or exempted customs duty exemptions or special customs or using any other scheme or suspending devolution of rights and customs duties. To overcome this limitation, the exporter must certify to the filing of the Affidavit of their respective local supplier, in the case of inputs purchased from third parties. "
not be considered to fulfill the provisions in the preceding paragraph if the exporter had been deducted from the export FOB value the amount corresponding to these inputs, according to the provisions of paragraph 8 of this report.
16. OFFENCES, PENALTIES AND OFFENCES
regard to this part, applies the provisions
Additionally,
a. When exports of products for which restitution was obtained improperly built with inputs that have been imported by the exporter and they had been entering the country through the use of suspensive customs arrangements or exempt from tariffs or tax exemptions special customs or using any other scheme or suspending devolution of rights and customs duties.
Without prejudice to the obligation to repay the amount returned in the case of course outlined in the preceding paragraph, the fine is equivalent to fifty percent (50%) of the amount improperly restored.
b. When the final export product for which restitution was obtained improperly built with inputs that have been purchased from local suppliers and that would have been entering the country through the use of suspensive customs arrangements or exempt from tariffs or tax exemptions special customs or using any other scheme or suspending devolution of rights and customs duties.
[1]
[2] not be considered as raw material fuel or any other energy source when its function is to generate heat or power to obtain the exported product. Neither is considered as raw materials and supplies spare parts consumed or used in obtaining these assets.
[3] Under with Article 1 of Supreme Decree N ° 018-2009-EF, issued on January 30, 2009, for the period between the effectiveness of that provision until December 31, 2009, the rate of return was 8%, then accordance with Article 1 of Supreme Decree No. 288-2009-EF, published on 08 December 2009 and effective from January 1, 2010, the rate of return for the period from 1 January 2010 to 30 June 2010 was set back by 8%, also indicating that as of July 1, 2010 to December 31, 2010, the rate of return is 6.5%. The aforementioned Decree came into force from January 1, 2010.
In accordance with Article 3 of Supreme Decree No. 288-2009-EF, published on December 8
[4] Supreme Decree No. 122 - 94-EF (09/21/1994)
[5] On this point should review
