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| titulo | ARTICLE 150: PROCEDURE TO REPLACE DEFECTIVE MERCHANDISE OR WITH UNCONVENTIONED SPECIFICATIONS |
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| contenido | ARTICLE 150: PROCEDURE TO REPLACE DEFECTIVE MERCHANDISE OR WITH UNCONVENTIONED SPECIFICATIONS
The interested party in replacing the imported merchandise that were defective or with different specifications to the agreed ones, in their request will indicate the defects or the differences included and will offer the corresponding tests. In the event that the authorization referred to in article 97 of the Law --215-Art. 97--, the interested party will process the return of the imported merchandise by means of an export customs declaration (pedimento) --379-Apendice 2-- which will accompany in Digital Document --196-Art. 2-- copy of the definitive import customs declaration (pedimento). It is considered that the payment of the general import tax, in relation to the returned merchandise, was made by the substitutes, when the tariff characteristics of these are identical to those. If the substituted merchandise are of the same class as those returned but of different tariff classification, shall apply to those the fees, taxable base, currency exchange rate, compensatory fees, regulations and non-tariff restrictions, estimated prices and prohibitions in force effective on the date on which they were imported in accordance with article 56 of the Law --203-Art. 56--, for the purpose of determining the differences in the tax referred to in article 97, third paragraph of the Law. --215-Art. 97-- In the case of partial substitution, it will be presumed that the substitute part is identical to that returned, even if in a remote place its tariff classification differs provided that remedy the defect or the difference of specifications agreed for the complete merchandise and that the substitution of the part do not alter the tariff classification of these. Otherwise, the differences in the general import tax must be paid and the obligations related to regulations and non-tariff restrictions must be complied with, in accordance with the tariff classification of the complete merchandise, on the date and form provided in the previous paragraph. |
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