Descubra algunas de nuestras atracciones más representativas en la costa. La Great Ocean Road de Victoria comunica las mejores playas para practicar surf con las tranquilas ciudades portuarias, los miradores para observar las ballenas y los Doce Apóstoles. En el Parque Nacional de Freycinet, de Tasmania, podrá nadar, pescar y practicar kayak con el telón de fondo de la neblina rosa de las montañas, las aguas verde azuladas y las arenas blancas.
Australia cuenta con numerosos y espectaculares recorridos por la costa. Navegue por las Whitsundays o camine por la prístina costa de Wilsons Promontory, en Victoria. Realice el recorrido en auto desde Sídney hasta Cairns por la impresionante Pacific Coast Touring Route. En Australia Occidental, la Indian Ocean Drive comunica playas de arena blanca, arrecifes de coral, pueblos pesqueros y parques nacionales. La South West Beaches and Goldfields lo llevará a la costa meridional, a través de Margaret River.
Special Economic Zones (SEZs) have existed in various forms for nearly two
millennia as a
method of stimulating economic activity, encouraging investment and attracting
workers.
Richard Thoman points out that the idea of special economic zones has ’’followed
the routes
of colonial and subsequent international shipping to all continents but Austra|
ia.”1
SEZs provide local and international businesses with incentives to invest in
development and
infrastructure through reductions in tax and regulation.
Tax benefits are the most common form of incentive and can take the form of a
tax break or
a tax holiday.
The closest experience Australia has had to developing an SEZ was in Darwin.
While the
Darwin Trade Development Zone failed primarily because of over—interference from
government and incentives for prospective investors, SEZs can be designed to
match
Australia's unique conditions.
Internationally, differing types of SEZs are common Australia is almost unique
in the Asia
Pacific region in not having any.
Prominent examples of SEZs in Asia include Shenzen in China and lskandar in
Malaysia.
However, SEZs are not the sole domain of developing countries. For many years,
both the
United States and the United Kingdom have used Enterprise Zones to encourage
growth in
depressed areas.
DIFFERENT SPECIAL ECONOMIC ZONE MODELS
SPECIAL ECONOMIC ZONES - GENERAL
Special Economic Zones are designated geographical areas governed by a single
management body. They attempt to increase trade through attractive taxation
levels and
reduced regulation and customs duties. Many variations have developed within
this broad
framework. Encouraging fiscal, social and infrastructure development is
generally the key
aspiration.
FREE TRADE ZONES
A
Free Trade Zone is a tax—free area where goods can be landed and ‘value
added’, through
handling and manufacturing, and re—exported without the intervention of customs.
These
zones generally focus on labour intensive manufacturing goods, such as textiles
and
electrical equipment and often have reduced environmental and labour controls.
The Colon
Free Trade Zone located on the Panama Canal is one successful example. Due to
its
geographical location Colon acts as a major manufacturing hub for goods destined
for Latin
1 Richard Thoman, Free Ports and Foreign Trade Zones, 1956, p2
America. A smaller alternative is a Bonded Warehouse. In both examples duties
are only
payable once goods move to domestic consumers.
EXPORT PROCESSING ZONES
Generally seen in developing countries, EPZs are used to encourage commercial
exports.
They are similar to FTZs in that they normally encompass large land estates but
they
generally do not provide the same level of tax and regulatory benefits. By
concentrating
production in a specific industry, EPZs offer economies of scale and other
practical
advantages to investors.
ENTERPRISE ZONES
Enterprise zones are an application of SEZ principles to urban development.
Spurred by the
decline of traditionally industrial towns in the United Kingdom and United
States, enterprise
zones seek to lower regulatory and taxation levels in urban or suburban
settings. More
recently Zones Franches Urbaines in France and Area Contracts in Italy have also
been
established. The common feature of these initiatives is the availability of tax
subsidies;
however, they can vary greatly in size. Supplementary incentives often include
the creation
of affordable housing, increasing public safety, and increasingjob training in
close proximity
to the region.
SINGLE FACTORIES
Single Factories are the only type of Special Economic Zone that is not confined
geographically. Instead they are focused on the development of a particular
factory or
enterprise regardless of location. Single Factories are promoted in countries
wishing to
create a concentration of exporters in a specific industry. Single Factory
models are used
widely in Africa, and provide flexibility of location while offering the fiscal
and trade—re|ated
benefits of zone programs.
FREEPORTS
Freeports are expansive zones that specialise in human capital intensive goods
and services
and specialise in service related trade including call centres, travel, tourism
and retail
industries. Freeports are generally more integrated into the domestic economy.
Both the
Philippines and India have used these zones, coverting large military bases into
Freeports
that function as specialised cities. More recently, Korea's ’|nternationa| City’
on the island of
Cheju is a prominent example.
SPECIALISED ZONES
Specialised Zones have also been established to promote highly technical
products and
specialised services. These zones are often focused on the production and
promotion of
science and technology parks, such as Dubai's Internet City, which focuses on
the
development of software and internet—based services. In Malaysia, the Labuan
Offshore
Financial Centre is another example.
INTERNATIONAL SEZ EXAMPLES
ISKANDAR DEVELOPMENT REGION
The Iskandar Development Region (IDR) is a Malaysian Special Economic Zone
established in
2006. The zone covers 2,217 square kilometers and includes the Senai Airport and
the ports
of Tanjong Pelepas and Pasir Gudang. The IDR is administered by Iskandar
Development
Region Authority (IDRA), a Malaysian Federal Government statutory body.
Va|ue—added and knowledge intensive industries are a key target of the IDR. Six
service
based sectors are targeted for exemptions:
I. Creative industries
II. Educational services
Ill. Financial advisory and consulting services
IV. Healthcare services
V. Logistic services
VI. Tourism related activities
Incentives provided:
I. Exemption from Foreign Investment Committee rules
II. Freedoms relating to foreign employment
Ill. Exemption from corporate income tax for a period of 10 years from
commencement
of activities
IV. Exemptions from withholding tax on royalty and technical fee payment to nonresidents
for a period of 10 years from commencement of activities
V. Skilled foreign workers are exempt from tax on car purchases
Like Shenzen, the IDR has a unique geographical location which makes it highly
suited to
rapid growth, located just 50 minutes drive from Singapore's Changi
International Airport,
and positioned on international sea lines of communication. Just as Shenzen was
heavily
reliant on investment from Hong Kong, the IDR has been heavily reliant on
investment from
Singapore.
The Wall Street Journal reported that as Singapore runs out of land to expand,
it isjoining
forces to develop IDR into Singapore's new hinterland, with space for
multinational
companies, industry and housing.
So far more than 3,500 Singaporean businesses have set up in Iskandar in the
past six years.
Over 70 per cent of businesses established have been small and medium sized
enterprises.
SHENZHEN SPECIAL ECONOMIC ZONE
China has a number of Special Economic Zones, but its best known is Shenzhen,
established
at the beginning of Deng Xiaoping’s Reform and Opening Up policy in 1979. Since
then the
zone has expanded, and Shenzhen now covers nearly 2,000 square kilometres.
Firms operating within Shenzhen enjoyed substantial benefits compared to the
surrounding
areas:
I. Company tax rate of 15 per cent, compared to the 30 per cent tax rate of
private
companies in the rest of China
II. Corporate income tax holidays for agriculture, industry, and transportation
Ill. Duty free exports and imports
IV. Wages set by the market — free from the rigid Chinese centralised wage—
setting
system
V. Reduce bureaucracy and red tape
Since its establishment Shenzhen has gone from a relatively small fishing
village to a thriving
metropolis. It has been China's fastest growing city for nearly three decades.
Between 2001
and 2005 its economy grew by an average of 16.3 percent annually.
UK ENTERPRISE ZONES
The UK’s Enterprise Zones are generally located on vacant, unoccupied or
deteriorating
industrial land in depressed regional centres.
Tax concessions, reduced bureaucracy and pub|ic—sector infrastructure renewal
are all used
to encourage private investment, develop property and increase business
activity.
The 2011-2012 Budget made provisions for 21 Special Enterprise Zones. These
zones have
been created on the understanding that ”securing economic growth requires local
business,
the public sector and communities to be able to act decisively to increase
prosperity.”
Incentives include:
I. Simplified planning rules
a. Local development orders allow development to be undertaken without
planning permission from local authorities
b. Substantially reducing compliance costs and time delays
II. Tax concessions
c. Business rates discount worth up to £275,000 per business over a five year
period
d. Local council in total control of the rate levied on companies within the
zone
A 2000 study of rural Special Enterprise Zones conducted by Jonathan Potter and
Barry
Moore found substantial positive results from Enterprise Zones — particularly in
reducing
regional disadvantage.
I. One third of the businesses in the remote zones were influenced to invest by
the
incentives
II. 33% of businesses were start ups
Ill. Nearly two thirds of inward investors were in the manufacturing industry
IV.
Businesses established in zones were more likely than not to remain once
incentives
ended
PIRAEUS SPECIAL ECONOMIC ZONES
Greece is currently in talks with the European Commission to establish several
Special
Economic Zones in an attempt to attract investment and break five years of
recession.
Minister for Development Kostis Hatzidakis said "we think these special zones
would boost
the real economy by operating under a special regime to attract investment and
increase
exports.”2
China has backed the idea, suggesting the port of Piraeus as a possible site.
Cosco, the stateowned
shipping company, already operates a container terminal in the area and
the Chinese
government has pledged participation by Chinese companies in the project.
Burdensome bureaucratic processes have been a major hindrance to investment in
Greece.
A streamlined regulatory process is seen as a solution.
AUSTRALIAN PRECEDENT
ITHE DARWIN TRADE DEVELOPMENT ZONE
The Trade Development Zone (TDZ) in Darwin was established in 1985 to develop a
manufacturing centre on Asia's doorstep so that the Northern Territory could
become the
‘Regional Gateway’ to the extensive Asian market. The broad aim of the scheme
was to
expand the territory's economic base and move from ‘low technology
manufacturing’ to
‘medium to high technology industries.’
In order to achieve this, the zone offered a number of incentives:
I. Exemption from the Northern Territory’s payroll tax and stamp duty
II. One zone fee to replace a variety of other government charges and rates.
This was a
fee that was to ‘’fall lightest in the early years of business establishment”
Ill. Priority processing of business applications
IV. Advisory services particularly customs, corporate and sales tax advice
V. Facilities like conference centres and a customs agency all with centralised
security
VI. Bonded warehouse space
VII. Financial, training, freight, relocation and energy cost assistance through
the
Northern Territory Development Corporation
While the TDZ was in operation for about 18 years, evidence suggests it was not
successful
in achieving what it set out to do. If the aim was to attract new Asian
businesses and a more
advanced manufacturing industry it failed dismally. By 1990, almost five years
after its
opening, only four companies and 300 staff called the TDZ home. Five years later
the zone
employed only 97 staff.
The Trade Development Zone was closed in 2003 and the area turned into the
Darwin
Business Park under the jurisdiction of the Land Development Corporation. The
park
contains almost no remnants of the TDZ incentive policies, but aims to provide
an
integration of services and facilities for industrial businesses.
2 Quoted in Financial Times, 28 August 2012
The most compelling explanation as to why Darwin’s vision of becoming a hub for
Asian
industry failed is its small population.
Darwin’s small and regulated workforce was in direct competition with its Asian
neighbours
in an industry within which it was not already a leader. A small workforce
culminates in
increased operating costs for businesses.
Mining and retail are particularly well established in northern Australia
already. They
contribute significantly to northern Australia economically and have the
potential to further
expand. A Northern Economic Zone should not attempt to introduce an unfamiliar
industry
into the region but set up tax and regulatory arrangements which encourage
existing
businesses and industries to grow and promote broad regional development.
FACTORS AFFECTING SUCCESS AND FAILURE
World Bank research has concluded that the most common reasons SEZs are not
successful
include:
I. Poor site locations, entailing heavy capital expenditures
II. Uncompetitive policies — reliance on tax holidays, rigid performance
requirements,
poor labour policies and practices
Ill. Poor zone development practices — inappropriately designed or over—designed
facilities, inadequate maintenance and promotion practices
IV. Cumbersome procedures and controls
V. Inadequate administrative structures or too many bodies involved in zone
administration
VI. Weak coordination between private developers and governments in
infrastructure
provisions
Ajoint United Nations Economic and Social Commission for Asia and the Pacific
and Korea
Maritime Institute report concluded that "certain factors that greatly increase
the likelihood
of success for (a SEZ include) quality infrastructure, a supportive government,
lighter
regulation, a strong export focus, tax and customs exemptions and large storage
and
logistics capacities”.4
The most successful SEZs specialise in specific products or industries, are
located close to
transportation outlets and are supported by efficient infrastructure. A close
connection to
global commerce is of significant importance. SEZs that are located close to a
large
community are also more successful as they are able to attract employees more
easily.
Similarly, the location of service industries with in or nearby substantially
increases the
profitability and economic efficiency of companies operating within an SEZ.
3 Foreign Investment Advisory Service, 2008, Special Economic Zones:
Performance, lessons learned, and
implications for zone development, p. 5
4 United Nations Economic and Social Commission for the Asia Pacific and Korea
Maritime Institute, 2005, Free
Trade Zone and Port Hinterland Development, p. xi.
POSSIBLE MODELS FOR AUSTRALIA
There are a wide variety of SEZ models that can be applied to Northern
Australia. However,
industry specific zones are more likely to have success.
A major Northern Special Economic Zone could take two very distinct routes,
either driven
by manufacturing or by services. Given Australia's highly educated population
the latter is
more likely to have success. The model pursued in Iskandar is hence more likely
to be suited
to Australia. However, the establishment of industry specific services is likely
to achieve
positive results.
MEDICAL SERVICES
The creation of a Specialised Zone concentrating on the provision of medical
services would
work in several areas across Northern Australia including: Northern Queensland,
Darwin or
North Western Australia. Providing tax and regulatory incentives to private
investors would
encourage the establishment of private medical services. High quality medical
services are
attractive to affluent citizens throughout Asia. Further, the establishment of
such facilities
would also be advantageous to local communities.
Medical service provision would also go hand in hand with the tourism sector,
particularly in
relation to less invasive treatments — Cairns is already established as a
destination for
fertility treatments.
Encouraging the development of medical services could be achieved through either
Specialisation Zones on a Single Factory model.
NORTHERN CATTLE PROCESSING ZONE
Northern Australia is already a major exporter of live cattle, responsible for
over 80% of
Australia's total exports. However, the industry is facing increasing
difficulties. The creation
of a northern catt|e—processing zone could be pivotal in maintaining the
profitability of the
industry. Encouraging the establishment of processing equipment relating to live
export
industry and an abattoir in close proximity to the port and other transport
infrastructure
would allow the industry to take advantage of the North’s close proximity to the
growing
Asian population.
EDUCATION
Australia is already a major exporter of education. However, with a growing
middle class,
demand for Australian education facilities is only going to increase from Asian
students. By
encouraging the establishment of an education hub in the North, the region could
become a
major provider. This could be specialised universities, focusing on something
such as
Tropical Medicine, or with a broader spectrum of subjects.
Model
Description
Example
Australian Possibilities
Special Economic Zone
Free Trade Zone
Customs Bonded
Warehouse
Low—tax, low—regulation geographical areas.
Designed to encourage investment and
population growth.
Governed by a single management body.
Based around a competitive advantage or
location.
Implemented to encourage economic, social or
infrastructure development.
Expansive style of SEZ.
An F'|Z is a geographically confined (generally
fenced—in) tax free area.
Provides warehouse, storage, distribution
facilities for trade and shipping.
Reduced regulatory environment, less stringent
customs, few labour and environmental
controls.
Generally located around major seaports,
airports or frontier regions with geographical
advantages.
A smaller alternative to a Free Trade Zone.
A warehouse or building in which goods may be
stored, manipulated, or undergo manufacture
without payment of duty.
Only once the goods move to consumers within
the country are they subject to duties.
0 Iskandar, Malaysia
0 Shenzhen, China
Colon, Panama
Copenhagen, Denmark
Gdansk, Poland
lquique, Chile
0 Unitedstates
0 China
Across North Australia
North Queensland
North Western Australia
Darwin
0 Broome
0 Darwin
0 Townsville
0 Darwin
0 Broome
0 Port Hedland
Export Processing Zone
Enterprise Zones
Single Factory
Large land estates focused on foreign exports in
key industries.
Less prominent tax and regulatory incentives.
Allow investors to take advantage of economies
of scale provided by geographic concentration
of production.
Beneficial to host country as it does not provide
tax incentives, but benefits from increased
trade.
Manufacturing and production benefits that
overflow to local development efforts.
Generally used to revitalise a depressed area.
Tax incentives and financial assistance to
encourage trade and spur organic localised
development.
Begins at an individual suburban level.
A special type of SEZ that is not geographically
restricted.
Development of one particular factory or
enterprise regardless of location.
Used to encourage the establishment of exports
in a specific industry.
Thailand
Philippines
Mauritius
Bulgaria
Slovenia
Honduras
Egypt
Sri Lankan
United Kingdom
United States
France
Italy
Mauritius
Mexico
Darwin— cattle processing zone
Port Hedland— mining related
Dampier— mining related
Townsville (suburbs)
Darwin (suburbs)
Alice Springs
Mt Isa
Medical Facilities
Education Facilities
Specialised Zone
Established to develop highly technical products
and services, unique to a specific industry.
Examples include promotion of science and
technology parks, petrochemical zones,
warehousing sites and airport based economies.
Dubai ‘Internet city‘
Labuan Offshore Financial
Centre, Malaysia.
Medical Services
Financial Services
Education
Las Zonas Francas son áreas geográficas delimitadas
que tienen como objetivo primordial promover el proceso de industrialización de
bienes y servicios fundamentalmente para mercados externos.
Colombia cuenta con diez Zonas Francas, cuatro
de las cuales (Barranquilla, Cartagena, Santa Marta y Pacífico) están ubicados
en el territorio costero con fácil acceso a los principales puertos del país.
Las seis restantes, se encuentran estratégicamente ubicadas para servir a los
diferentes centros de producción.
Normatividad
motivadora
El decreto 383 y 4051 de 2007 con los cuales
se unifica toda la legislación de zonas francas y se destaca la
creación de las Zonas Francas Especiales, permite que empresas, que sin necesidad
de estar dentro de una Zona Franca y que generen un alto impacto económico o
social, puedan obtener el régimen franco si cumplen con los siguientes
requisitos, entre otros:
Beneficios
§Tarifa única del impuesto sobre la renta del
15%
§No se causan ni pagan tributos aduaneros (IVA
y arancel) en las importaciones a ZF
§Posibilidad de exportación desde Zona Franca
a terceros países y al mercado nacional
§Las exportaciones desde Zona Franca se
benefician de acuerdos comerciales internacionales.
ZONA FRANCA PERMANENTE
Es
el área delimitada del territorio nacional en la que se instalan
múltiples empresas que gozan de un tratamiento tributario y aduanero especial.
Usuario Operador:
1.El usuario operador es la empresa que
solicita el reconocimiento para desarrollar y administrar la ZFP.
Para la creación de una nueva ZFP los usuarios operadores deben cumplir los
siguientes requisitos:
§El proyecto a desarrollar debe tener un área
mínima de 20 hectáreas
§El usuario operador debe acreditar un
patrimonio líquido superior a US $ 5.3 millones.
§Dentro de los 5 años siguientes a la
declaratoria la ZFP deberá tener instalados al menos 5 usuarios que realicen
inversiones nuevas superiores a US $ 10.6 millones.
ZONA
FRANCA DE BIENES
Requisitos:
§Para su declaratoria se
debe realizar una nueva inversión de mínimo US $ 34.5 millones y generar 150
empleos directos.
§Por cada US $5.3 millones adicionales
a la inversión mínima requerida se podrá reducir en 15 el número de empleos a
generar. En ningún caso el proyecto podrá emplear menos de 50
personas
ZONA
FRANCA DE SERVICIOS
Requisitos:
§Para su declaratoria se requiere cumplir con
cualquiera de los siguientes rangos de inversión y empleo:
Inversión
Millones
Empleos
Directos a generar
US $ 2 .3 a 10.6 (10.000 a 46.000
S.M.M.L.V.)
500
US $ 10.6 a 21
(46.001 a 92.000 S.M.M.L.V.)
350
US $ 21 o más (92.000 S.M.M.L.V.)
150
Si el proyecto
se desarrolla en diferentes áreas geográficas, se podrá solicitar la
declaratoria de ZFE sobre las mismas.
ZONA FRANCA
AGROINDUSTRIAL
Requisitos:
§Para su declaratoria se debe realizar una
nueva inversión de mínimo US $ 17.3 millones o generar 500 empleos directos
o vinculados.
ZONA FRANCA DE
SERVICIOS PORTUARIOS
Requisitos:
§Para su declaratoria se debe realizar una
nueva inversión de mínimo US $ 34.5 millones y generar 20 empleos directos
o 50 vinculados.
TIPOS DE ZONA
FRANCA UNIEMPRESARIAL:
Colombia posee
10 Zonas Francas ubicadas estratégicamente. Conozca las Zonas Francas
de Colombia:
La Zona Franca del Pacífico es la primera Zona Franca en exportaciones a nivel nacional de las Zonas Francas Permanentes, la segunda con mayor operación de Zonas Francas Especiales y la primera Zona Franca del mundo en obtener la certificación ISO 28000 que da seguridad en la cadena logística de suministro. También cuenta con la certificación ISO 9001:2008, sistema de gestión de calidad, lo cual garantiza que los procesos estén enfocados en la mejora continua de la organización. Actualmente en este parque industrial se generan más de 2.700 empleos directos.
Proyectos
Actualmente tenemos 39 empresas. En el 2014 y lo corrido del 2015 hemos tenido 8 nuevas empresas de los sectores de alimentos, empaques, logística, entre otros, y en los próximos 12 meses esperamos tener 7 empresas más. Estamos terminando la construcción de 5 bodegas que suman 10.000m2, en donde se instalarán 5 empresas nuevas, además de Indugral que es la fábrica de etiquetas para Latinoamérica del grupo Sab Miller que se instalará en 10.000m2, así como otra multinacional manufacturera que se instalará en 7.000m2.
En el mundo, los gobiernos,
dependiendo de su política económica, diseñan estrategias que les permitan
cumplir con sus objetivos. En el caso de aquellos países en los cuales la
política económica busca promover el comercio exterior, la creación de zonas
francas se constituye como una de esas estrategias que les permite desarrollar
su economía a nivel internacional.
La zona franca es un área,
un territorio o una región específica, delimitada dentro del territorio de un
país, en la cual existen unas condiciones especiales que promueven y buscan el
desarrollo del comercio exterior y de la industrialización.
Las herramientas que se
utilizan como facilitadoras y promotoras del comercio y la industrialización en
las zonas francas se basan principalmente en la creación de beneficios y
exenciones en el pago de impuestos, pues las empresas que se funcionan en una
zona franca no tienen que pagar algunos impuestos, o pagan solamente una parte
de ellos.
Otros grandes beneficios de
los que gozan las áreas de zona franca, además de los beneficios en impuestos
que mencionamos anteriormente, son los de una ubicación geográfica estratégica,
que le permite a dicha zona estar cerca de aeropuertos, puertos (en algunos
casos puertos libres) o importantes vías
terrestres que facilitan el transporte de las mercancías. En estas zonas se
permite el acceso a bodegas, patios, zonas verdes, etc.; es decir, a una gran
infraestructura desarrollada que permite que se faciliten las distintas
actividades de las empresas que se encuentran en ella, a la vez que se produce
una promoción en conjunto de las empresas e industrias que se encuentran en la
zona franca. Al estar todas en un mismo lugar, se brindan facilidades de acceso
permanente a oficinas de entidades oficiales con las cuales las empresas tienen
que relacionarse (como lo es la oficina de aduanas), se facilitan las
actividades de importación exportación. Además, las empresas que se encuentran
en la zona franca tienen acceso a otros servicios que complementan su
actividad, como lo son los servicios de comunicaciones, salud, alimentación y
transporte para trabajadores y empleados, seguridad y vigilancia, cambio de
moneda, etc.
Con todos estos beneficios,
en las zonas francas se desarrollan grandes centros de compra y venta de
mercancías, por lo cual muchas empresas se ven estimuladas a instalan sus
fábricas en ellas. De esta forma se busca la entrada al país de monedas
extranjeras (divisas) y la transferencia de tecnología, así como incentivar la
inversión en el país y la generación de empleo, lo que también trae desarrollo
a la región en la cual una zona franca se encuentra.
En Colombia, la estrategia
de comercio exterior de creación de zonas francas se inició en 1958, cuando se
creó la Zona franca industrial y comercial de Barranquilla. Más tarde, en la
década de los años setenta, entraron en funcionamiento cinco más (las de Santa
Marta, Palmaseca, Cúcuta, Buenaventura y Cartagena).
Darwin, la capital del Territorio
Septentrional de Australia se posiciona para jugar un papel esencial en el
crecimiento industrial futuro de la nación y en la expansiónprogresiva
de la región australasiana entera.
Darwin fue mucho tiempo el puerto
preeminente de Australia para la exportaciónde ganado vivo y
ahora llega a ser la base primaria del servicio y el suministro de la región;cercano a la costa
y tierra adentro, en cuanto a proyectos de petróleo y gas.
Si el producto a exportar es un bien, entonces la información relevante la obtendrá a través de la Ventanilla Única de Comercio Exterior (VUCE), con base en la siguiente información:
1. Ubicación de la subpartida arancelaria. Para localizar la subpartida arancelaria de su producto, debe consultar el arancel de aduanas, Decreto 4927 de 2011. (Es importante aclarar que la DIAN es el único ente oficial autorizado para determinar la clasificación arancelaria, según el Decreto 2685/99 Art.236 y la Resolución 4240/00 Art. 154 al 157 de la DIAN – División de arancel. Tel. 607 9999 Ext. 2128/2129. Costo: Medio Salario Mínimo Legal Mensual, por producto).
2. Registro como exportador. El Registro Único Tributario (RUT) constituye el único mecanismo para identificar, ubicar y clasificar a los sujetos de obligaciones administradas y controladas por la Dirección de Impuestos y Aduanas Nacionales (DIAN). Para adelantar actividades de exportación, se debe tramitar este registro, especificando dicha actividad. En todo caso, según el Estatuto Tributario si es persona natural, esta actividad es de régimen común.
3. Estudio de mercado y localización de la demanda potencial. La exportación requiere inicialmente de una selección de mercado, donde se determinen las características específicas del país o región a donde se quiere exportar: identificación de canales de distribución, precio de la exportación, hábitos y preferencias de los consumidores del país o región, requisitos de ingreso, vistos buenos, impuestos, preferencias arancelarias y otros factores que están involucrados en el proceso de venta en el exterior. Para esto, usted cuenta con la ayuda a través del sitio web de Procolombia o en su Portal oficial de exportaciones.
4. Procedimientos de vistos buenos. Es importante que consulte si su producto requiere de vistos buenos y/o permisos previos para la autorización de la exportación. Estos deben ser tramitados antes de presentar la Declaración de Exportación (DEX) ante la DIAN.
Algunos ejemplos: ICA (Sanidad animal y vegetal), INVIMA (Medicamentos, Alimentos, Productos Cosméticos), AUNAP (Pescado y subproductos), Ministerio de Ambiente (Preservación Fauna y Flora Silvestre), Secretaría de Ambiente (Madera y Semillas), ANM (Piedras Preciosas y Metales Preciosos), Ministerio de Cultura (Arte, Cultura y Arqueología). Algunos productos están sujetos a cuotas como el azúcar y la panela a Estados Unidos o el banano y atún a la Unión Europea, entre otros.
5. Procedimientos aduaneros para despacho ante la DIAN. Una vez tenga lista la mercancía y según el término de negociación –Incoterms- utilizado, si es del caso, utilice un Agente de Carga (Vía Aérea) o Agente Marítimo para la contratación del transporte internacional. Diríjase al Aeropuerto y/o a la Avda. 68 No.22–81, en Bogotá, para solicitar clave de acceso al sistema informático de la DIAN, para que diligencie la Solicitud de Autorización de Embarque.
Este trámite lo puede hacer directamente si su exportación tiene un valor inferior a USD10.000. Si es mayor a este monto, debe realizar este procedimiento a través de una Agencia de Aduanas, que esté autorizada por la DIAN. Este trámite debe hacerse ante la Administración de Aduanas por donde se va a despachar la mercancía, anexando entre otros, los siguientes documentos:
Factura Comercial
Lista de Empaque (si se requiere)
Registros Sanitarios o Vistos Buenos (si lo requiere el producto)
Documento de Transporte
Otros documentos exigidos para el producto a exportar
Una vez presentados los documentos e incorporados al sistema informático aduanero, este determina si se requiere inspección física, automática o documental, si es física se hace en las bodegas del puerto de salida, la aerolínea o en el lugar habilitado por la DIAN. Terminada esta diligencia y si todo está bien, la mercancía puede ser embarcada y despachada al exterior. Hecha esta operación y certificado el embarque por la empresa de transporte la Solicitud de Autorización de Embarque se convierte en Declaración de Exportación - DEX.
6. Medios de pago. Es importante tener en cuenta la forma en que su cliente pagará la exportación. Para esto existen diferentes instrumentos de pago internacional, como cartas de crédito, letras avaladas, garantías, entre otras, que le brindan seguridad en la transacción. ¡Asegúrese!
7. Procedimientos cambiarios (reintegro de divisas). Toda exportación genera la obligación de reintegrar las divisas a través de los intermediarios cambiarios (bancos comerciales y demás entidades financieras) por tanto, los exportadores deben efectuar la venta de las divisas a estos intermediarios, para lo cual se debe reclamar y diligenciar ante dicha entidad el formulario Declaración de Cambio No 2.
Exportación de muestras sin valor comercial. Todo producto que se exporte por esta modalidad debe cumplir con las normas sanitarias o vistos buenos pertinentes, en caso de requerirse.
Los requisitos para utilizar este tipo de exportación son:
Elaboración de Factura Comercial o Factura Proforma, indicando el valor para efectos aduaneros y cantidad.
Certificado de origen si es exigido por el comprador en el exterior.
Diligenciamiento de la Declaración Simplificada de Exportación (Código 610) en la oficina de la DIAN por donde se va a despachar la mercancía (esto se hace a través del sistema electrónico de la DIAN)
Tenga en cuenta: Existen algunos productos que no se pueden exportar por este régimen. Para consultar el listado, vea el Estatuto Aduanero (Decreto 2685/99). Cada exportador tiene un cupo de USD10.000 anuales bajo esta modalidad.
Bunbury es la segunda ciudad más grande en Australia
Occidental y es el centro para el Sur, la región Occidental como un valor industrial, el turismo y
la basecomercial. Es 182 kilómetros (aproximadamente dos horas en coche o el tren)
elsur de Perth, la capital del Estado, de
donde hay las conexiones a destino internacionales y domésticos. Elpueblo se declaró en 1836 y ahora tiene a unapoblación de
alrededor de 30.000 dentro de la Ciudad de Bunbury y 50.000 dentro delÁrea más grande de Bunbury.
Puerto de la costa noroeste de Australia Occidental, ubicado unos 1.650 km al norte y ligeramente al oriente de Perth. Fue fundado en 1883 como puerto.
Aproximadamente por ese tiempo se descubrieron criaderos de perlas frente a la costa, que alguna vez aportaron el 80% de la producción mundial de madreperla.
La producción de madreperla y de perlas cultivadas todavía constituyen la principal industria de Broome. En la parte baja de los peñascos de arenisca circundantes, aún pueden verse huellas fosilizadas de dinosaurios. Su población es de 3.600 habitantes.
an absolute prohibition, where you are not allowed to import the goods in any circumstances, or
a restriction, where you need to have written permission in order to import the goods.
The following information outlines:
what goods are prohibited or restricted
where you can obtain more information about the control, and
contact details to seek permission to import restricted goods.
If you are travelling overseas and want to know what you can and can’t bring back to Australia, use the web app Can I bring it back?. You can download a PDF copybefore you go so you can check it while you’re shopping. Don’t let the things you buy overseas cause you trouble at the border when you travel home.
The information about prohibited and restricted goods provided on this website is a guide only. Please exercise care with its use. Please seek more information to ensure that you will comply with legislative requirements before attempting to import restricted goods.
