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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 206: REQUEST FOR ENTY OF A SUBSTITUTE GOOD WHEN THERE IS AN OBJECTIVE IMPOSSIBILITY FOR THE RETURN OF SEIZE MERCHANDISE

     

    When a final resolution orders the return of seize merchandise and the Customs Authority has informed the individual that there is an objective or legal impossibility to return them, individuals may request the delivery of a substitute good with similar value or value to the competent authority of the good, attaching the following documents to their request:

  • Original or certified copy of the final administrative or judicial resolution issued by the competent authority, with its respective notification, in which the return or payment of the value of the merchandise is determined or, where appropriate, that declares the nullity of the resolution that determined that the merchandise became property of the federal tax authorities;

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  • Original or certified copy of the position of the Customs Authority in which it communicates to the individual the impossibility to return the merchandise subject to the embargo, and

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  • The document in which it prove ownership or legal possession of the merchandise. (LA: Art. 157)