ARTICLE 202: DELIVERY OF EMBARGED MERCHANDISE

The owner, holder or driver of the embargo merchandise may request its delivery to Customs Authority, prior guarantee of the probable omitted contributions, fines and surcharges, once the Customs Authority has practiced the tariff classification of the merchandise, even if it hasn?t been issued the resolution of the procedure and provided that it is not about the merchandise that, according to the Law (LA: Art. 183A), belong to those that are owned by the federal tax authorities. (RGCE 2022: Regla 3.7.14)

The precautionary embargo of tractors, trucks, trailers, semi-trailers and containers (LA: Art. 151), when transporting merchandise of foreign origin that has been subject to a precautionary embargo, provided that they are legally in the country, the bill of lading is presented at the time of the act of verification and the merchandise is deposited in the fiscal or controlled premises determined by the Customs Authority. (LA: Art. 154)