Interpretación de la corte nacional respecto al principio de confidencialidad : la aplicación por parte de la aduana y el análisis de la decisión de los jueces respecto a la divulgación de la base de datos.

Abstract

Customs regulates the traffic of goods with respect to imports and exports. In cases where there is a merchandise with a very high-risk index, the customs administration can make a rectification of taxes if somehow a doubt arises, such rectification of taxes is done in the subsequent control. With respect to this controversy the methods of valuation of the goods contained in decision 571 of the Andean Community of Nations are applied, as well as, the analysis of the fundamental customs principles for a correct interpretation. It is essential to understand each valuation method, since that is where the controversies arise. In the third valuation method, which is the transaction value of similar goods, an exhaustive analysis is carried out prior to the interpretation by the national court of justice, and whether or not the principle of confidentiality is applicable in this respect.