ARTICLE 9: OBLIGATION TO DECLARE THE INTRODUCTION OR EXIT OF MORE THAN TEN THOUSAND DOLLARS

Any person who enters or leaves national territory carrying along amounts of money in cash, national or foreign checks, payment orders or any other accounts receivable or a combination of them, exceeding the equivalent of ten thousand United States of America dollars at the exchange rate of the currencies involved, will be obliged to declare such amounts to the customs authorities (RLA: Art. 8) (RGCE 2022: Regla 2.1.4), in the official forms approved by the Tax Administration Service (Servicio de Administración Tributaria). (RGCE 2022: Anexo 1) (RGCE 2022: Regla 2.1.3) (LA: Art. 184) (LA: Art. 185) (RGCE 2022: Regla 3.7.17) (LA: Art. 144) (RGCE 2022: Regla 1.3.3) (CFF: Art. 105)

Any person using the services of international transport of transfer and custody of securities companies, as well as courier services (LA: Art. 172), to introduce or withdraw from national territory amounts in cash or any other document mentioned in the preceding paragraph or a combination of them, shall be obliged to manifest to said companies the amounts being sent (RGCE 2022: Regla 2.1.3), when the amount of the shipment exceeds the equivalent of ten thousand United States of America dollars at the exchange rate of the currencies involved. (LA: Art. 184) (LA: Art. 185)

International companies that offer services of transport, transfer and custody of securities, as well as courier services, introducing or withdrawing from national territory, amounts in cash or any of the documents mentioned in the first paragraph of this Article or a combination thereof, will be obliged to declare to customs authorities, in the official forms approved by the Tax Administration Service, (Servicio de Administración Tributaria) (RGCE 2022: Anexo 1) (RGCE 2022: Regla 2.1.3) (RGCE 2022: Regla 5.1.1) the amounts declared to them by their clients. (RLA: Art. 8) (LA: Art. 184) (LA: Art. 185)