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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 26: MOMENT IN WHICH IT IS CONSIDERED THAT THE IMPORTATION OF GOODS OR SERVICES IS CARRIED OUT

    It is considered that the importation of goods or services is carried out:

  • At the moment in which the importer submits the customs declaration (pedimento) for processing under the terms of the customs legislation.

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  • In case of temporary import when it becomes definitive. (RLIVA: Art. 47)

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  • In the cases provided for in sections II to IV of article 24 of this Law (LIVA: Art. 24), at the moment when the consideration is effectively paid.

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    When the periodic consideration is agreed, will be dealt with at the time each consideration is paid.

  • In the case of exploitation in national territory of services provided by non-residents in the country, at the moment in which the consideration is effectively paid.