ARTICLE 194: RE-SHIPMENT OF LUGGAGE AND HOUSEHOLD GOODS

The Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) will indicate through Rules (RGCE 2022: Regla 3.2.3) the items that integrate the luggage of passengers from the fringe or border region to the rest of the country, for which import taxes will not be paid.

Household goods that residents in the fringe and border region may re-issue to the rest of the country free of taxes (RGCE 2022: Apendice 2) (LA: Art. 142), includes the effects referred to in Article 100 of this Regulation. (RLA: Art. 100) (LA: Art. 39) (LA: Art. 58) (LA: Art. 138) (LA: Art. 139)