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| titulo | ARTICLE 164: DONATION OF TEMPORARILY IMPORTED MERCHANDISE |
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| contenido | 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:
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) --3-Art. 1-- through Rules. |
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