Dani88 he mirado el ejemplo de la página que me has pasado, y me voy a quedar con eso, dado que es de una página de la UE...Muchas gracias.
Voy a copiar aquí el ejemplo, a fin de que el resto pueda consultarlo:
EJEMPLO DE LA UE:
Goods were placed under the temporary admission procedure with partial relief from import duty on 2 January 2017. They were re-exported on 4 March 2017 and the procedure was discharged by calculating the duties in accordance with Article 252 UCC.
The calculation of the charges on the day when the goods were placed under the temporary admission procedure, 2 January 2017, is:
value of goods EUR 12 000 x customs duty rate 6 % = EUR 720;
720 x 3 % = EUR 21.6 for each month.
To determine the number of months
in which the goods were under the procedure, i.e. from 2 January 2017 until 5 March 2017, in terms of calendar days the following calculations should be made:
29 days in January, 28 days in February, 4 days in March = total 61 days.
The number of months in which the goods were under the temporary admission procedure is:
61 days / 30 days (i.e. number of days interpreted as a month) = 2 months + 1 day = total 3 months
It is 3 months because Article 252 UCC states ‘for every month or fraction of a month’, so 1 day extra means charges are paid for another month. See also Article 3(2)(d) of Regulation 1182/1971 determining the rules applicable to periods, dates and time-limits: ‘if a period includes parts of months, the month shall, for the purpose of calculating such parts, be considered as having thirty days.’
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