ARTICLE 160: TEMPORARY IMPORTATION OF CONTAINERS

For the purposes of article 106, section V, subsection a) of the Law (LA: Art. 106), temporary imports of containers will be processed by multimodal transport companies, their representatives or by their consignees by submitting the request, which is independent of the customs documentation that covers the merchandise they conduct. Said import must be processed at the customs of entry, regardless of whether the merchandise they contain are cleared before an internal custom. The temporary export will be processed by the sender.

The legal stay in national territory of temporarily imported containers, can be verified with the copy of the import or export customs declaration (pedimento) that covers the merchandise they transport, where such containers are described (RGCE 2022: Regla 4.2.13) or, with the official form for temporary importation of containers (RGCE 2022: Regla 4.2.13) authorized by the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1) (RGCE 2022: Regla 5.1.1)