ARTICLE 141: DESTRUCTION OF MERCHANDISE BY ACCIDENT

In cases of destruction of merchandise by accident referred to in article 94 of the Law (LA: Art. 94), the interested party will be obliged to give notice to the Customs Authority within a period not exceeding fifteen days (RGCE 2022: Regla 4.2.19) counted from the day following the accident, and must attach a copy of the deed of fact drawn up by competent authority.

In the case of the transit regime, the notice referred to in the preceding paragraph will be turned to the customs of destination, and may be presented by the transport company that conducts the merchandise, or, by the importer, exporter, legal representative, auxiliary, customs agent, mandatary, authorized dependent or employee who has promoted such a regime.

In all cases, the interested party must indicate the destination they want to give to the remains, and the Customs Authority may authorize its destruction (RGCE 2022: Regla 4.2.16) (RGCE 2022: Regla 4.2.18) or regime change in accordance with the applicable legal provisions.