This tax is of great importance due to the significant revenue it generates for the State, as it originates from a pecuniary obligation of a public and mandatory nature—in essence, a legal figure of a tax-based nature. Additionally, it functions as a customs control mechanism for the entry of both tangible and intangible goods intended for commercialization within the national territory. Therefore, it is essential to focus on fiscal, tax, and trade policy, as this tax is created in exchange for a service and also serves a deterrent purpose to reduce harmful actions that affect market development in our country. The failure to carry out legal importation harms the commercial activities of both small and large entrepreneurs who import products to sell domestically in accordance with the rules and tariff system established in our tax regime for customs clearance.
In the Ecuadorian State, the authority to create customs control fees is granted by the Constitution and regulated by law. Therefore, as long as such fees are established in accordance with the principles of legal reserve and legality—as well as the other constitutional principles set forth in Article 300 of the Constitution of the Republic of Ecuador, namely: generality, progressiveness, efficiency, administrative simplicity, non-retroactivity, equity, transparency, and sufficient revenue collection—such fees are constitutionally valid. Additionally, the principle of non-confiscation, although not explicitly listed as a tax principle, is enshrined in Article 323 of the same Constitution, under the Chapter on Labor and Protection, which prohibits any form of confiscation. Within these legal limits, any customs control fee imposed for the provision of a service—whether actual or potential—by the highest customs tax authority in Ecuador, namely the Director General of the National Customs Service of Ecuador, shall be valid and binding for all parties subject to the taxable event.
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