Fuentes y Practicas del Derecho Aduanero Internacional.
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"Fuentes y Prácticas del Derecho Aduanero Internacional", es producto de la continúa recopilación de estudios, ensayos, normas y opiniones de profesionales del área aduanera y tributaria, como de los propios estudios y experiencias acumuladas en el desarrollo del ejercicio de la profesión, tanto a nivel público, como privado en el área tributaria y aduanera, como de la actividad internacional en América Latina, el Caribe y Asia. Sobre estas nuevas premisas las aduanas siempre cumplirán una función fundamental en el comercio internacional ya que en toda transacción comercial internacional hay por lo menos dos intervenciones aduaneras, esto evidencia, por tanto, que de acuerdo a la manera en que las aduanas desarrollen sus actividades se tendrán efectos, sobre todo los factores económicos de cada país, sin perder de vista que la función primaria de las aduanas como organismos públicos es ejecutar la política del gobierno y por ende del Estado, así como el cumplimiento de los Tratados y Acuerdos comerciales multilaterales, bilaterales o bloques económicos. Al mismo tiempo es importante resaltar que el dinamismo con que se desarrolla constantemente el Comercio Exterior, el Transporte Internacional y sobre todo el intercambio de información, son vitales para que la aduana sea una institución que evolucione a ese mismo ritmo, desarrollándose un nuevo concepto de INFO-ESTRUCTURA, que debe desarrollarse desde los aspectos básicos de las operaciones de carga y descarga, hacia la difícil integración Aduanas-Puertos, cualquiera que sea el tipo de transporte, hasta lo que traspasa las propias actividades aduaneras.
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