ARTICLE 176: RETURN OF MERCHANDISE WHEN THE TRANSFORMATION, ELABORTION OR REPAIR WAS NOT PERFORMED

For the purposes of the last paragraph of article 111 of the Law (LA: Art. 111), the return of foreign merchandise will be authorized in the same state in which they were introduced to the country and that had been temporarily imported for its transformation, elaboration or repair, provided that in the export customs declaration (pedimento) (RGCE 2022: Apendice 2), indicate the reasons for the return. The Customs Authority in the exercise of its faculties may require verification of the reasons indicated in the aforementioned documents, the importer being obliged to provide the corresponding justification.