La inclusión en el valor en aduana de elementos intangibles en la impresión 3D

Abstract

In this article we aim to show that, at present, the inclusion of intangible elements in customs valuation is not alien to customs law. Likewise, the latter is also no stranger to the use of legal fictions, with legal fiction being an appropriate instrument, which has been used to resolve new factual assumptions to which customs law must provide solutions. The new technological reality has emerged very quickly, requiring legal solutions that allow institutions to fulfil such important missions as security. In this article, we will make a proposal for a legal fiction that would allow the tangible object of 3D printing to be included in the customs valuation of goods.