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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 164: DONATION OF TEMPORARILY IMPORTED MERCHANDISE

     

    People who have temporarily imported merchandise, instead of returning or destroying them, may donate them to the federal tax authorities, in accordance with the following procedure:

  • Present a promotion to the Customs Authority closest to the place where the merchandise to be donated are located, and

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  • Accompany this promotion, the merchandise in question, or a sample thereof, so that the Customs Authority issues the resolution in which it determines whether the donation is accepted or rejected.

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    When the Customs Authority does not issue the resolution indicated in the previous paragraph within the month following the presentation of the respective promotion, it will be understood that the donation in favor of the federal tax authorities has been accepted. The provisions of this paragraph shall not apply to explosive, flammable, corrosive, contaminating, radioactive or perishable merchandise, except as determined by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules.