ARTICLE 23: GOODS IN DEPOSIT BEFORE CUSTOMS

     

    The merchandise will be in deposit before customs in the fiscal or controlled premises destined to this object, with the purpose of assigning them to a customs regime (LA: Art. 90).

    Explosive, flammable, corrosive, polluting, radioactive merchandise may only be unloaded or deposited before customs upon entering or leaving the national territory, provided that the following requirements are met:

     

  • That the merchandise has the authorization of the competent authorities.
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  • That the precinct has appropriate places for storage, for their security conditions.
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    In the case of radioactive and explosive merchandise that remains in deposit before customs in fiscal precincts, customs authorities will deliver them immediately to the authorities and competent bodies in the matter, under whose custody and supervision they will be stored, being responsible before those, in the terms of article 26 of this Law (LA: Art. 26)