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Integration between nations has had, as a goal, the economic support to exchange goods. In order to favor such trade, economic blocs have been created, as is the case of MERCOSUR, so within that integration process, rules are discussed, such as the case that these Lines on the MERCOSUR Customs Code (CAM). The MERCOSUR Customs Code (CAM) approved in August 2010 by the Decision of the Common Market Council (DEC-CMC) 27/10, establishes the obligation to incorporate them into the legal system of the States Parties. The present investigation has been developed based on the antecedents and theories of documentary character, referring to theoretical-legal analysis. The adoption and entry into force of the CAM is not a matter that should be taken simply, since there will be regulatory and complementary rules to be issued by the CMC, the Common Market Group (GMC) and possibly the CCM, as well as the fact at the provisions of national customs legislation that are in conflict with MERCOSUR standards must be disregarded.

Breves consideraciones sobre el código aduanero del MERCOSUR (CAM). Fuentes y antecedentes de creación