Regime [21] for the Acquisition of Vegetable Oils in Tuna Companies of the City of Manta – Ecuador

Abstract

Context: Canned tuna is one of the Non-Traditional products with the greatest participation in the exportable supply of Ecuador, thus being the coastal zone the region with the largest settlement of industrial plants. Manta considered the "capital of canned tuna" is home to a large majority oftuna industries. The companies that export canned tuna benefit from the Temporary Admission for Active Processing (regime 21) to acquire certain merchandise with the suspension of the payment of import taxes. Method: In order to analyze the incidence of the acquisition of vegetable oils under regime 21 in the tuna companies of the city of Manta, a type of descriptive investigation was used with a qualitative-quantitative approach, by collecting information through interviews and surveys. Results: After the application of the information collection tools, it was possible to verify that this regime is actually being applied for the acquisition of vegetable oils, being directly for olive oil (refined), while indirectly for olive oils. of soybean and sunflower (supplied mostly "raw") because initially they would be imported by national suppliers to neighboring countries such as Bolivia and Argentina, to later be refined and offered under a Transfer of Ownership contract to a majority of the companies subject to study. Conclusions: The study reflects that it is more profitable for tuna companies (costs) to acquire soybean and sunflower oils from third parties (through a title transfer contract) and for olive oil, direct acquisition is more feasible since the "savings ” will be more meaningful.