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ARTICLES

LEGAL RESOURSES

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$ 16.96

    • ARTICLE 39: OBLIGATIONS OF THOSE WHO RESENT MERCHANDSIE

     

    Those who carry out the resenting of merchandise are obliged to transmit, through the electronic customs system (RLA: Art. 1) (LA: Art. 6), in electronic document, a customs declaration (pedimento) (LA: Art. 2) with information regarding the aforementioned merchandise, complying with the provisions of articles 36 and 36A of this Law (LA: Art. 36) (LA: Art. 36A) (RGCE 2022: Regla 1.1.4), as well as in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria)by means of rules.

    Annex the customs declaration (pedimento) (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8) must be accompanied: (LA: Art. 151) (LA: Art. 176) (LA: Art. 183A) (CFF: Art. 102)

  • The information regarding the number of the customs declaration (pedimento) whereby the import was made to the border region or the fringe, or when the person is different from the importer, the digital tax receipt.

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  • The electronic or digital document containing the information that verifies compliance with the regulations and non-tariff restrictions applicable to the rest of the national territory, in accordance with the provisions on the subject (LA: Art. 139), must declare in the customs declaration (pedimento) the corresponding acknowledgments according to which the annexes will be transmitted and presented.