Abstract

ROMERO-VASCONEZ, José Ricardo; MERINO-SANCHEZ, Wilson Yovanny  and  COMAS-RODRIGUEZ, Raúl. Legality and procedural validity of the tariff reclassification of imported medicines in Ecuador’s Customs. Noesis [online]. 2025, vol.7, n.esp1, pp.224-237.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.381.

This study examined the legality and appropriateness of the tariff reclassification carried out by the National Customs Service of Ecuador with regard to the products ENERVIT GOTAS 10 ml and ARCALION 200 mg. The objective was to determine whether the administrative action complied with the regulatory framework and whether it affected the rights of importing companies. Synthesis, dogmatic legal, and theoretical legal analysis methods were used, in addition to documentary analysis techniques and interviews with experts in customs, tax, and pharmaceutical law. The results showed that most specialists agreed that the products were food supplements due to their vitamin composition and that SENAE acted validly in exercising its determining power. It was verified that the reclassification did not violate the legal certainty alleged by the companies. It was concluded that the customs action was legal and appropriate, and that institutional powers did not overlap.

Keywords : Tax administration; tariffs; customs administration; legal certainty..

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