Through a judgment issued on November 4, 2020 (judicial process 17751-2020-00001), the National Court of Justice decided to declare the nullity of Resolution SENAE-SENAE-2019-0049-RE, issued on June 26, 2019 by the General Director of the National Customs Service of Ecuador and published in the Official Register Special Edition 992 of July 2, 2019.
Background
Resolution SENAE-SENAE-2019-0049-RE, established that importers could not present customs import declarations if they registered pending payment obligations with the Internal Revenue Service and the National Customs Service of Ecuador. The National Court of Justice ruled that this condition could not be established by Resolution, since it exceeds the legal powers of the General Directorate of SENAE.
Once the Resolution is declared void, importers may submit import customs declarations even when they have pending payment obligations with the Internal Revenue Service or the National Customs Service of Ecuador.
Important : This TOP Memo is not and cannot be used as advice or opinion, since it is only an informative document.
