ARTICLE 143: FACULTY OF THE AUTHORITY TO DETERMINE CONTRIBUTIONS OF THE MERCHANDISE NOT DECLARED IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN

For the purposes of article 98 of the Law (LA: Art. 98), in imports, if on the occasion of Customs Recognition, verification of merchandise in transport or house visits, the Customs Authorities discover merchandise in excess of those declared or whose legal import or stay is not accredited, they will determine the contributions caused and their accessories . If the merchandise are subject to the payment of compensatory fees, the company will be granted a period of ten days to display the documents that prove the country of origin of the merchandise that prove that they are originating in the country other than that against which the compensatory fee was imposed. After the deadline, if the aforementioned certificate of origin is not displayed, the respective compensatory fees will be determined.

In the cases referred to in the preceding paragraph, the Customs Authorities will proceed to determine the corresponding tax credits, in accordance with the provisions of articles 98 and 152 of the Law. (LA: Art. 98) (LA: Art. 152)