El Código Aduanero de la Unión Europea regula la figura del representante aduanero en los artículos eighteen y siguientes y establece que:Con el fin de facilitar y brindar herramientas que ayuden al usuario del servicio aduanero a agilizar sus procesos aduaneros, se presenta el Arancel Centroamericano de Importación correspondiente al año 2021
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