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Concepto de mercancías, una aproximación desde lo aduanero

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  • Edllyber E. Martínez J.

Abstract

El concepto de mercancía desde la concepción del que ejerce la actividad aduanera, no está estrictamente fundamentada en ninguno de los instrumentos legales que sustentan y establecen los procesos que se deben cumplir para el cabal funcionamiento de las operaciones de intercambio comercial a nivel nacional o internacional. El presente estudio pretende establecer si existe una definición universalmente aceptada del vocablo mercancía, explorando inicialmente las leyes, códigos y reglamentos que rigen la materia aduanera en el territorio de la República Bolivariana de Venezuela, extendiendo la investigación a los acuerdos y normas más comúnmente utilizados en el comercio internacional. El resultado final es la propuesta de un concepto de la palabra mercancía, basado en las características que un bien común debe tener para ser considerado como tal.

Suggested Citation

  • Edllyber E. Martínez J., 2019. "Concepto de mercancías, una aproximación desde lo aduanero," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2019-09, September.
    • Handle: RePEc:erv:rccsrc:y:2019:i:2019-09:47
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    Concepto de mercancías.;

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