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El Código Aduanero de la Unión Europea regula la figura del representante aduanero en los artworkículos 18 y siguientes y establece que:La ley establece que las mercancías de importación que puedan ser vinculadas al DA estarán exentas de IVA hasta su uso. Este régimen es beneficioso para aquellas empresas con ventas sucesivas, ya que se ahor
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