ARTICLE 203: EMBARGO OF FOREIGN MACHINERY AND EQUIPMENT ON HOUSE VISIT

When during the development of a house visit the Customs Authority detects merchandise of foreign origin that must be seized under the terms of article 151 of the Law (LA: Art. 151), the authority may appoint the taxpayer visited as the depositary of said merchandise in the case of machinery, equipment or merchandise considered difficult to extract due to its characteristics or volume, provided there is no imminent danger that the taxpayer will perform any maneuver aimed at evade compliance with their tax obligations. (RGCE 2022: Regla 3.7.29) (LA: Art. 155)