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ARTICLES

LEGAL RESOURSES

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$ 18.67

    • ARTICLE 29: CAUSES AND DEADLINES OF ABANDONMENT MERCHANDISE

     

    They will cause abandonment in favor of the federal tax authorities, merchandise that are in deposit before the customs, in the following cases:

  • Expressly, when interested parties express this in writing.

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  • Tacitly, when they are not withdrawn within the deadlines (LA: Art. 30) (LA: Art. 33) (RLA: Art. 52) (RGCE 2022: Regla 2.2.8) which are indicated below:

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  • Three months (RLA: Art. 50) (RGCE 2022: Regla 2.2.3), in the case of export.

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  • Three days , in the case of explosive, flammable, polluting, radioactive, or corrosive merchandise, as well as perishable or easily decomposable merchandise and live animals.

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    The terms referred to in this subsection, will be up to 45 days , in those cases in which there are facilities for the maintenance and conservation of the merchandise in question, except in the case of petroleum, whose term It will be up to 15 calendar days. (LA: Art. 34) (LA: Art. 32) (RGCE 2022: Regla 2.2.1) (RGCE 2022: Regla 2.2.4) (RGCE 2022: Regla 2.2.5)

     

  • Two months (RLA: Art. 50) (RLA: Art. 75), in the other cases.

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    In the case of merchandise that have been seized by the customs authorities for the purpose of processing an administrative or judicial procedure and are not removed from the fiscal or controlled premises, the period of two months shall be counted from the date on in which they remain available to the interested parties.

    It will be understood that the merchandise are available to the interested party from the following day that on which the corresponding resolution is notified.

    The merchandise of the centralized Federal Public Administration (Administración Pública Federal centralizada) and of the Federal Legislative (Poderes Legislativo) and Judicial Powers (Judicial Federales) will not cause abandonment.