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| titulo | ARTICLE 15: CASES NOT REQUIRING PAYMENT ON FOREIGN TRADE TAXES |
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| contenido | ARTICLE 15: CASES NOT REQUIRING PAYMENT ON FOREIGN TRADE TAXES For the purposes of the preceding article, payment of taxes on foreign trade is not obliged in the following cases: --309-Regla 1.6.14-- --216-Art. 103--
For these purposes, it will be considered that a merchandise is exported or returned in the same condition, when it is exported or returned in the same state without having undergone any process of elaboration, transformation or repair or when it is subject to operations that do not materially alter the characteristics of the merchandise, such as loading, unloading, surcharges, any maneuver necessary to keep it in good condition or transport it, as well as processes such as simple dilution in water or another substance; cleaning, including the removal of rust, grease, paint or other coatings; the application of preservatives, including lubricants, protective encapsulation or conservation paint; adjustment, filing or cutting; to the conditioning in doses, or the package, repackaged, wrapped or rewrapped, the test, marking, labeling, classification or mixing; as well as the merchandise used to carry out said processes;
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