ARTICLE 165: TEMPORARY IMPORT, RETURN AND TRANSFER OF LOCOMOTIVE, RAILWAY VEHICLES AND SPECIALIZED EQUIPMENT OF THE RAIL INDUSTRY

For the purposes of article 107, first paragraph of the Law (LA: Art. 107), the temporary importation, return and transfer of locomotives, railway vehicles and specialized equipment related to the rail industry for the transport in national territory of merchandise that have been introduced into the country or those that are conducted for export, will be carried out through exchange lists in accordance with the provisions of the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1) through Rules. (RGCE 2022: Regla 4.2.14)