ARTICLE 190: ENABLING A PROPERTY UNDER THE STRATEGIC CONTROLLED PREMISES REGIME

For the purposes of article 14-D of the Law (LA: Art. 14D), the Service Tax Administration (Servicio de Administración Tributaria) may enable a property for the introduction of merchandise under the strategic controlled premises regime (LA: Art. 135A) (LA: Art. 135B) (LA: Art. 135C) (LA: Art. 135D) and grant authorization for its administration, provided that the aforementioned property is located within the circumscription of any customs in a strategic development zone in national territory and the other requirements that the Service Tax Administration (Servicio de Administración Tributaria) requires by means of Rules are fulfilled. (RGCE 2022: Regla 2.3.2)