ARTICLE 109: DESTINATION OF DONATED MERCHANDISE

For the purposes of article 61, sections IX, XVI and XVII of the Law (LA: Art. 61), the merchandise that are donated must be destined exclusively to meet the purposes for which they were donated, otherwise it will be understood that the purposes that motivated the benefit of the exemption of Foreign Trade Taxes are disregarded, in terms of the article 63 of the Law. (LA: Art. 63)