ARTICLE 22: VESSELS THAT REMAIN IN TERRITORIAL SEA

The captains of foreign-flagged vessels that will remain at some point in the territorial sea or in the exclusive economic zone must, prior to any maneuver of loading or unloading of Merchandise, anchor at the corresponding national port for the fulfillment of their fiscal obligations.

When the vessels are going to engage in the exploitation, extraction or transformation of natural resources, they must give notice by promotion to the Customs Authority and comply with the other provisions of the Law of the matter that corresponds. Upon entering the country, and before leaving it, they must comply with the tax obligations, and with the applicable regulations and non-tariff restrictions regarding the aforementioned activities, unless some international agreement establishes another procedure.

The provisions of the first paragraph of this article include vessels that transport merchandise destined for platform installation, loading, and unloading of merchandise or supply of vessels.

If it is a question of embarking or loading or unloading of Merchandise, they will require the authorization of the Customs Authority.

In these cases, the Customs Authorities may establish surveillance in the vessels or platforms referred to in this article when they deem it necessary in order to protect the tax interest. (LA: Art. 20)