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ARTICLES

LEGAL RESOURSES

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$ 17.33

    • ARTICLE 185: REQUIREMENTS TO AUTHORIZE INTERNATIONAL EXHIBITIONS

     

    For the purposes of article 121, section III of the Law (LA: Art. 121), it may authorize the temporarily establishing of fiscal deposits for locals intended for international merchandise exhibitions (LFD: Art. 40), provided that the following requirements are met:

  • Submit a request to the Customs Authority, fifteen days before the event is held;

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  • Have at least one exhibitor with residence abroad;

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  • Present a manifestation through which the organizers of the event assume responsible for solidarity with the importer in case of breach of the legal provisions;

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  • Accompany the request, the documentation proving the advertising promotion of the event;

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  • Point out that the duration of the event will not exceed one month, and

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  • The others established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 4.5.29)

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    It will not be necessary to request prior authorization, when the exhibitor hires the services of a general warehouse of deposit authorized by the Customs Authority for the control of the imported merchandise referred to in this article and, has the corresponding quota letter. (RGCE 2022: Anexo 1)

    The merchandise that are destined to the fiscal deposit regime for international exhibitions, at the end of these, may continue under said fiscal regime in a general warehouse of deposit, provided that a customs declaration (pedimento) is transmitted for its return abroad and the general warehouse of deposit transmits the respective customs declaration (pedimento) before the Customs Authority and issues the quota letter referred to in article 119 of Law (LA: Art. 119). Both customs declarations (pedimentos) must be processed simultaneously at the same customs without requiring the physical presentation of the merchandise.

    The merchandise that are destined to the regime of fiscal deposit in terms of this article, will be in accordance with the fourth paragraph of the article 119 of the Law. (LA: Art. 119)