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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 180: REQUIREMENTS TO BE FULFILLED TO AUTHORIZE DUTY FREE STORES

     

    For the purposes of the provisions of article 121, section I of the Law (LA: Art. 121), the Customs Authority may authorize the establishment of fiscal deposits for the exhibition and sale of foreign and national merchandise (LFD: Art. 40), provided that the interested parties comply with the provisions of the Law and the following requirements:

  • They are owners or local owners in international airports, high-attitude seaports or at border crossings authorized for the entry and exit of people from the national territory;

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  • Present their investment program;

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  • Install the data transmission and computer equipment in the terms indicated by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) (RGCE 2022: Regla 4.5.3); They have locals that meet the security conditions required by the Customs Authority and attach their plans, which indicate the adaptations to be made and the deadlines required for this purpose; Grant a guarantee in the amounts and means determined by the Service Tax Administration (Servicio de Administración Tributaria) , and The others established by the Service Tax Administration (Servicio de Administración Tributaria) through Rules. (RGCE 2022: Regla 4.5.17)

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    The validity of the authorization may be extended at the request of the interested party, up to an equal period, provided that the request is submitted sixty days before the expiration of the authorization and the fulfillment of the requirements indicated for the granting of the authorization at the time of authorization is confirmed the request for extension, and those required in the Rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria), as well as demonstrate that it is up to date in compliance with the obligations inherent in the authorization. Both the extension and the authorization may not be longer than the time for which the legal possession or ownership of the facility is accredited.