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| titulo | ARTICLE 161: TEMPORARY IMPORTATION OF VESSELS |
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| contenido | ARTICLE 161: TEMPORARY IMPORTATION OF VESSELS
For the purposes of the provisions of article 106, section V, subsection c) of the Law --218-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: --329-Regla 4.2.5--
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. |
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