ARTICLE 98: MERCHANDISE THAT INTEGRATE THE PASSENGER´S LUGGAGE

For the purposes of article 61, section VI of the Law (LA: Art. 61), the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) will indicate by means of Rules, the merchandise that integrate the luggage of the passengers on international trips. (RGCE 2022: Regla 3.2.3) (RLA: Art. 104)

The captains, pilots, drivers and crew members of the means of transport that carry out international traffic of merchandise, may bring from abroad or take from national territory, free of the payment of Foreign Trade Taxes, their clothes (RLA: Art. 96) and personal used effects indicated by the Service Tax Administration (Servicio de Administración Tributaria) through Rules. (RGCE 2022: Regla 3.3.16)

The captains or pilots who prove to be owners of the means of aerial or maritime transport that they conduct, who carry out international transport, will be considered international passengers for the purpose of their personal luggage (RLA: Art. 99) and applicable franchise.