Objective: To carry out an investigation on the main logistic cost overruns concerning the importation of new Toyota vehicles in order to minimize the impact on customs procedures. Method: A non-experimental scientific research was used since it is a topic related to the social sciences. For that reason, the theories shown as scientific were used for the support of this research. The type of research design is correlational since the effects of one variable on the other were examined. To achieve this objective, information was also used from surveys of 35 people who work both in the same Toyota company, as well as in the customs agency that carries out the dispatches. Results: The main logistic cost overruns are determined at the customs office of import of vehicles in the Toyota company, presenting cost overruns for 80% delays and at the port terminal in terms of risks representing 20% ...

Objective: To carry out an investigation on the main logistic cost overruns concerning the importation of new Toyota vehicles in order to minimize the impact on customs procedures. Method: A non-experimental scientific research was used since it is a topic related to the social sciences. For that reason, the theories shown as scientific were used for the support of this research. The type of research design is correlational since the effects of one variable on the other were examined. To achieve this objective, information was also used from surveys of 35 people who work both in the same Toyota company, as well as in the customs agency that carries out the dispatches. Results: The main logistic cost overruns are determined at the customs office of import of vehicles in the Toyota company, presenting cost overruns for 80% delays and at the port terminal in terms of risks representing 20% ...

Evidencia los sobrecostos logísticos que impactan de gran manera a los despachos aduaneros de automóviles nuevos importados ingresados por la aduana marítima del Callao. Para ello, se trabajó con información de fuentes primarias, así como secundarias, debido a que se emplearon entrevistas, encuestas, base de datos de SUNAT, Adex Data Trade y revisión de documentaria. Con este trabajo se identificaron los principales riesgos, demoras y deficiencias en todo el proceso del despacho aduanero entre los años 2013 al 2017, años en los cuales, de acuerdo a la unidad de análisis utilizada, se muestra el incremento de las importaciones de vehículos nuevos que son importados dentro del territorio nacional y que ingresan por la aduana marítima del Callao que es la principal intendencia de aduana por la cual ingresa la mayoría de esta carga rodante. Es por ello, que se formula este traba...