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ARTICLES

LEGAL RESOURSES

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$ 17.24

    • ARTICLE 24: WHAT IS CONSIDERED IMPORT OF GOODS OR SERVICES

     

    For the purposes of this Law, the importation of goods or services is considered:

  • The introduction of goods into the country. (RLIVA: Art. 15) (RLIVA: Art. 46) (RLIVA: Art. 50)

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    It is also considered as an introduction of goods into the country, when they are destined for temporary import customs regimes for elaboration, transformation or repair in maquila or export programs; fiscal deposit to undergo the process of assembly and manufacture of vehicles; of elaboration, transformation or repair in an controlled premises, and of a strategic controlled premises.

     

    The provisions of the preceding paragraph shall not apply to national merchandise or to those imported in definitive, provided that they have not been considered as previously exported to be destined for the aforementioned customs regimes.

     

  • The acquisition by people resident in the country of intangible assets (LIVA: Art. 5D) alienated by people not resident in it.

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  • The temporary use or enjoyment, in national territory, of intangible assets provided by people not resident in the country.

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  • The use or temporary enjoyment, in national territory, of tangible goods (LIVA: Art. 5D) whose material delivery had been made abroad. (LIVA: Art. 25) The provisions of this section shall not apply in the case of goods for which the value added tax has been effectively paid for its introduction to the country. The tax is not effectively paid when it is made through the application of a tax credit.

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  • The exploitation in national territory of the services referred to in article 14 (LIVA: Art. 14), when they are provided by non-residents in the country (RLIVA: Art. 48). This section is not applicable (RLIVA: Art. 49) to international transport.

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    When a temporarily exported good returns to the country having added value abroad for repair, attachments or for any other concept that implies an additional value, it will be considered as importation of goods or services and the tax for said value must be paid under the terms of article 27 of this law. (LIVA: Art. 27)