ARTICLE 99: MERCHANDISE THAT THE CAPTAINS, PILOTS, DRIVERS AND CREW MEMBERS OF THE MEANS OF TRANSPORT MAY BE INTRODUCED BY THE SIMPLIFIED PROCEDURE

The captains, pilots, drivers and crew members of the means of transport that carry out international traffic of merchandise, may introduce merchandise, by means of the simplified procedure referred to in article 88 of Law (LA: Art. 88), and comply with the other formalities that the Law states, these Regulations (RLA: Art. 98) and the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 3.3.16)

The option referred to in the first paragraph of this article may not be exercised in the case of merchandise that are subject to regulations and non-tariff restrictions; Merchandise that are difficult to identify, with the exception of those indicated by the Service Tax Administration (Servicio de Administración Tributaria) through Rules, and those that are subject to importation, subject to contributions other than Foreign Trade Taxes, value added tax and customs processing fee.

The captains, pilots, drivers, and crew members of the means of transport will pay the corresponding contributions before activating the Automated Selection Mechanism. (LA: Art. 2)