Gestión de perfilamiento de riesgo en las importaciones colombianas, Estudio de caso: PERCOINT S.A.

Abstract

The main purpose of this research work is the description and analysis of the processes of the risk profiling management system performed by the customs authority on import processes; providing bases to analyze the control carried out by the operational plan that was carried out by the Fiscalization Management Division to the company PERCOINT S.A. With the objective of developing this project, the internal processes carried out by the DIAN were studied, to determine if these mitigate and avoid the risk in imports, and its application in the regimes that allow the entry of merchandise into the national customs territory, emphasizing to the case object of study. The applied methodology has a qualitative approach and is descriptive, developed through the collection of information, taking as main sources the instructions, processes, manuals, primers, etc., provided by the DIAN and the current customs regulations. Concluding that, although risk management processes are well structured, in practice there is ambiguity and legal uncertainty regarding the regulations and the interpretation that officials give to it.