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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 134: OBLIGATIONS TO BE FULFILLED BY WHO USES CUSTOMS ACCOUNTS

     

    Those who exercise the option established in article 86 of the Law (LA: Art. 86) must comply with the following:

  • Credit the value-added tax, when the term referred to in article 86 of the Law (LA: Art. 86), including the extension thereof;

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  • Pay the contributions when submitting the import customs declaration (pedimento) (RGCE 2022: Apendice 2), except the customs processing fee and, where appropriate, the corresponding compensatory fees with proof of deposit issued by the authorized credit institution or brokerage firm (RGCE 2022: Regla 1.6.25). If the amount recorded in the certificate is less than the amount of the contributions caused and, where appropriate, the compensatory fees, they must cover the difference according to the means of payment authorized by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) (RGCE 2022: Regla 1.6.2), 309-Regla 1.6.31309-Regla 1.6.32355-Anexo 1-- (RGCE 2022: Apendice 2), the official form approved by the Service Tax Administration (Servicio de Administración Tributaria) --355-Anexo 1309-Regla 1.6.30-- in which they will declare the supplies incorporated into said merchandise that are exported. The customs declaration (pedimento) referred to in the preceding paragraph, which shows the respective acknowledgment of receipt issued by the Customs Electronic System (RLA: Art. 1) and, where appropriate, the payment of the corresponding contributions and exploitations, shall entitle, at the choice of the importer, to the credit institution or brokerage firm that manages the customs account, to pay the amount corresponding to the deposit , provide with a new deposit certificate, or will paid a portion of the amount and the rest will be provided by proof of deposit.