ARTICLE 51: NON-PAYMENT OF VAT FOR GOODS IMPORTED BY RESIDENTS OF THE BORDER STRIP FOR CONSUMPTION

For the purposes of article 25 of the Law (LIVA: Art. 25), they won´t pay the tax for the importation of the goods referred to in article 61, section VIII of the Customs Law (Ley Aduanera) (LA: Art. 61), who reside within the 20-kilometer border strips parallel to the country's international dividing lines.