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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 161: TEMPORARY IMPORTATION OF VESSELS

     

    For the purposes of the provisions of article 106, section V, subsection c) of the Law (LA: Art. 106), residents in national territory and abroad may carry out the temporary importation of vessels and trailers necessary for transportation for up to ten years, provided that they meet the following requirements: (RGCE 2022: Regla 4.2.5)

  • Submit the official form approved by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1), before the Customs Authority to carry out the procedure of entry to the country of the vessel, through the owner, or on their behalf, the captain of the vessel or their representative;

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  • Proof of ownership of the vessel and the trailer, at the time of proceeding with Customs Authority, for which a copy of any of the following documents will be attached: invoice, charter contract, title deed, or, the certificate of registration granted by the competent authority;

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  • Make the corresponding payment for the temporary importation of vessels, and

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  • Comply with the other requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through Rules.

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    For the purposes of this article, the vessel comprises the hull, machinery, its immovable or mobile equipment and accessories, intended for navigation, decoration and operation of the vessel, in the terms established by the Service Tax Administration (Servicio de Administración Tributaria) through Rules.