ARTICLE 192: CHECKING THE ORIGIN OF MERCHANDISE PRODUCED IN THE FRINGE OR BORDER REGION

When they are destined to the rest of the national territory, national raw materials or agricultural products, which by their nature are mistaken with merchandise or products of foreign origin or it is not possible to determine their origin, it must be accredited that the merchandise were produced in the fringe or border region through the documents indicated for this purpose by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules (RGCE 2022: Regla 3.4.5), as well as submit, before the customs through which said merchandise are introduced, a promotion containing the following: