ARTICLE 135: OBLIGATIONS OF INSTITUTIONS THAT OPERATE CUSTOMS ACCOUNTS

Credit institutions and brokerage firms of the financial system, authorized to operate customs accounts, in addition to the obligations provided for in article 87 of the Law (LA: Art. 87), will have the following: (RGCE 2022: Regla 1.6.27)

When there is an error in filling out the official form referred to in the previous section, the taxpayer may submit a complementary declaration to the Customs Authority for each operation, attaching a copy of the declaration that is rectified. (RGCE 2022: Regla 1.6.30)

In the event that the taxpayer does not present to the customs the official form approved by the Service Tax Administration (Servicio de Administración Tributaria), together with the export customs declaration (pedimento) (RGCE 2022: Apendice 2), they may request the authorization to withdraw from the deposit before the Customs Authority, provided that said request is submitted before the deadline established in article 86 of the Law. (LA: Art. 86)