documento electrónico

Inglés

Revista del CIAT

2011

p. 62-76

The present work details the history taken into consideration when writing the MERCOSUR Customs Code, it explains the main legal institutes, describes the modern control considered, it analyzes the differences between the effective national legislations, and finally, underscores the importance of this legal framework creating a unique customs territory, the second largest one in the world, with a 11.889.654 surface of km2, 250 million inhabitants, and a GDP of approximately 2,300 million dollars.