El decreto legislativo 757 y su relación con la apertur del comercio exterior de mercancías

AutorCésar Alfonso Alva Falcón
Páginas269-283
César Alfonso Alva Falcón
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* Abogado. Magíster en Comercio Internacional por la Universidad de Alicante – España. Estudios en
Legislación Federal y Estatal de los Estados Unidos en la City University of New York – CUNY. Profesor de
pre y posgrado en la Universidad Peruana de Ciencias Aplicadas (UPC), San Ignacio de Loyola (USIL) y
San Martín de Porres (UPSMP). Profesor de la Escuela de Empresarios de la Asociación de Exportadores
(ADEX). Expositor y ponente por gremios empresariales. Actualmente se desempeña como asociado senior
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8
#%&*%* &%* 8+(2#%",.)* 8%+%* B%",&,#%+* (&* ,)3+(2-* -*
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("-).',"-2N5*C2#(*8+,)",8,-*(2#?*/(2%++-&&%/-*
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César Alfonso Alva Falcón
%B$#/7156,.//4/-023
273
Revista de Derecho
THEMIS 61
!/$%)(+%*2(*"()#+(*8+,)",8%&'()#(*()*(=(+"(+*
%<: class="_ _1"> O'+%"%3" AI>@3:%3>"8 )I:%3=:[
(2#-* (2O* "-)#+-&%+* (&* ,)3+(2-@* 8(+'%)()",%@*
B@"A8"&
#+%)28-+#(* 7* /(* 8(+2-)%2@* %8-7?)/-2(* ()*
('8+(2%2*;$(*&(*B%",&,#()*/,"
W()('-2* ()#-)"(2* ;$(* 3+%",%2* %* (2#(*
"8%":%' :@'L3AB
'13A8"CL@'AB"%3=:
/(*&-2* 2(+:,",-2* %/$%)(+-2* 2(*4+,)/()* 7%* )-*
2-&%'()#(* 8-+* (&* C2#%/-* 2,)-* #%'4,K)* 8-+*
'@"&
'9>@'A"A[ %"A3 B@3L"&"A[
?I' 2"AB" '8 &4" &' 28': I: >">'8
B$)/%'()#%&* ()* &%* B%",&,#%",.)* /(&* ,)3+(2-*7*
A"83&"&'$3':'A2"%3"O&'A&':I'AB@"4A^
R A 5$7 A5  4. #>C.$ $
HB, :B;B, S8>,
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C2#(* 8$)#-@* ;$(* :%* /(* &%* '%)-* "-)* (&*
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&' %IA3A8":
8%+%* #-/%2* &%2* ('8+(2%2* ;$(* ,)#(+:,),(+%)*
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"8" %I"8 A'&'&3%"@4": A' L3'@"")'%B"&">
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" 8" L4" "&93:3AB@"CL" ' 3:%8IA3L' 6I&3%3"8 O
%<:acbi>"@" 2"%'@ L"8'@ '8 @'A>'B
/(&* ',2'-5* I%* !/',),2#+%",.)* !/$%)(+%@*
?I' 'A I:" &' 8"A ':C&"&'A ?I' >@'AB":'8
A'@L3%3%3=:':
&%*/,2"$2,.)*/(* (2#-2*"%2-2*()*&-2* ;$(*/(*8-+*
'(/,-*2(*/,2"$#(*(&*8+,)",8,-*/(*&(3%&,/%/*8-+*
8I:B
+(B-+A%/-*'$"
#% $%' *$&#> !#% # )%# ##=$
274
Revista de Derecho
THEMIS 61
0-+* 2$* 8%+#(@* (&* 8+,)",8,-* /(* 8$4&,",/%/*
">83%"& % &' $3':'A'AB#
@'1I8"&
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!/',),2#+%",.)* !/$%)(+%@*()* &-* +(&%",-)%/-*
%*2$* "-'8(#()",%@*2(*-4&,3%)* %*8$4&,"%+*#-/%*
&%*,)B-+'%",.)* &(3%&*+(B(+,/%* %*"%/%* +K3,'()*
%/$%)(+-* 3()(+%&* -* (28(",%&5* W%'4,K)* 2(*
/,28-)(* ;$(@* ()* &%* '(/,/%* /(* &-* 8-2,4&(@*
(&* C2#%/-* %* #+%:K2* /(* &%* !/',),2#+%",.)*
!/$%)(+%*/(4(*8+-'-:(+*&%*8$4&,"%",.)*/(*&-2*
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&'A":%3<: class="_ _1"> AI">@
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B"9$3(:A''NC':&'"8"
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(AB"">@I'$'8@'@"CL
!&* +(28("#-@* "%4(* '()",-)%+* ;$(* (2#(*
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':'8'%@'B:
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A' A';"8" 'N>@'A"9':B' ?I' 8" >I$83%"%3=:
@9"A 8'1"8'A &' %"@#%B'@
3()(+%&*(2*(2()",%&*8%+%*2$*()#+%/%*()*:,3()",%@*
8+(",2%)/-*;$(* %;$(&&%2* )-+'%2*&(3%&(2* ;$(*
:I$83%"&"A :':
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