Citas bibligráficas
Montes, E., Neira, B. (2022). El régimen aduanero drawback como reductor de costos para la internacionalización en las micros y pequeñas empresas peruanas del sector agroexportador en la aduana marítima del callao, en el periodo 2015-2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/660228
Montes, E., Neira, B. El régimen aduanero drawback como reductor de costos para la internacionalización en las micros y pequeñas empresas peruanas del sector agroexportador en la aduana marítima del callao, en el periodo 2015-2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/660228
@misc{renati/399633,
title = "El régimen aduanero drawback como reductor de costos para la internacionalización en las micros y pequeñas empresas peruanas del sector agroexportador en la aduana marítima del callao, en el periodo 2015-2021",
author = "Neira Tocto, Bitia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The study was designed to understand the feasibility of reducing costs with the drawback customs regime for internationalization in micro and small Peruvian companies in the agro-export sector in the maritime customs of Callao, during the period 2015-2021. The investigation used the qualitative method, with an exploratory scope under the design of grounded theory. The population was 782 agro-exporting MSEs beneficiaries of the drawback that ship their goods through the maritime customs of Callao, a sample of 14 professionals on the subject were interviewed, whose perceptions and experiences were analyzed using the Atlas.ti® software. The results of the investigation determined that the drawback helps reduce some costs so that agro-export companies can compete with better prices in international markets. However, ignorance, misinterpretation and requirements not typified in the rules and procedures as obstacles to a suitable reception were evidenced. In addition, it is concluded that the benefit does not cover the costs to achieve internationalization. Lastly, micro, and small agro-export companies use the Uppsala and Born Global models to conquer new markets abroad. For these reasons, the necessary recommendations will be provided to improve the application of this customs benefit.
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