ARTICLE 184: CONCEPT OF INTERNATIONAL EXHIBITION

For the purposes of article 121, section III of the Law (LA: Art. 121), it is considered international exhibition those demonstrations or exhibitions organized by people whose purpose is the sale of their products or services. (RGCE 2022: Regla 4.5.29)

Merchandise may be imported for free distribution among attendees or participants of the international exhibition, provided that they are identified by permanent stamps or brands that individually distinguish them as intended for said exhibition.

It will not be necessary to verify the return abroad of the merchandise referred to in this article, provided that they do not exceed the unit value indicated by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 4.5.29)