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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 151: REFUND OF THE GENERAL IMPORT TAX OF DEFECTIVE MERCHANDISE OR SPECIFICATIONS OTHER THAN AGREED

     

    For the purposes of article 97, last paragraph of the Law (LA: Art. 97), the importer may request the return of the general import tax of the merchandise, when it verifies to the Customs Authorities that the merchandise that return abroad is due to the fact that they were defective or of specifications other than those agreed upon, provided that they return the merchandise abroad:

  • Within a period of three months from the day following the date on which the clearance was made for the definitive import, or six months in the case of machinery and equipment, and

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  • In the same state in which they were imported.