ARTICLE 16C: REQUIREMENTS FOR PROVIDING SERVICES FOR MEASUREMENT OF WEIGHT, VOLUME OR ANY OTHER INFLUENCE ON THE PAYMENT OF CONTRIBUTIONS

The Service Tax Administration (Servicio de Administración Tributaria) may grant authorization to legal entities to provide services for measuring weight, volume, or any other applicable to the determination of the inherent characteristics to the merchandise, which influences the payment of applicable contributions, when for this purpose, specialized equipment, systems or instruments are required, as well as for the accreditation of the correct operation and operation of said equipment, systems or specialized instruments.

For purposes of the previous paragraph, the authorizations that may be granted will be the following:

To obtain any of the authorizations provided in the previous paragraph, the interested party must prove to be a legal entities; have experience in the field, with economic solvency, with technical, administrative and financial capacity, as well as that of its partners and shareholders; be up to date in fulfilling their tax obligations; make the payment for the granting of the corresponding authorization, and comply with the requirements and obligations established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. In the case of the authorization referred to in section I of the preceding paragraph, the equipment, systems and / or instruments necessary to issue the dictum described, must be certified by the persons referred to in section II of said paragraph.

In no case may authorization be issued to anyone acting with the character of importer, exporter, customs agent or customs agency, nor may both authorizations have the same person at the same time.

The authorizations may be granted for a period of up to ten years, which may be extended at the request of the interested party up to an equal term, provided that the request is submitted in the last three months prior to the expiration of the authorization, payment is made the granting of the corresponding authorization and continuing to comply with the requirements foreseen for its granting, as well as with the obligations derived from it.

The legal entities that obtain the authorizations provided in the second paragraph of this article must comply with the obligations established in this Law, maintain the means of control indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules, have computer equipment linked to the electronic customs system of said deconcentrated administrative body, as well as that of importers, exporters, customs agents and customs agencies when the customs clearance is done through them, and keep a simultaneous record of their operations.