ARTICLE 50: INTERNATIONAL PASSENGERS

In imports and exports of merchandise effected by passengers (RGCE 2022: Regla 3.2.1) (RGCE 2022: Regla 1.3.1), the following shall apply (RGCE 2022: Regla 3.2.8):

Passengers are obliged to declare (RGCE 2022: Anexo 1) if they bring with them different merchandise (RGCE 2022: Regla 3.2.2) of their luggage (RGCE 2022: Regla 3.2.3) (LA: Art. 61) (RLA: Art. 104). Once the declaration (RGCE 2022: Regla 3.2.7) has been submitted and the payment of the taxes determined in accordance with the simplified procedure referred to in Article 88 of this Law (LA: Art. 88) and under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Anexo 1) (RGCE 2022: Regla 3.2.2), passengers will present the merchandise to customs authority and activate the automated selection mechanism (LA: Art. 2) (RGCE 2022: Regla 3.2.4) that will determine whether customs recognition should be practiced, as indicated in article 43 of this Law. (LA: Art. 43)

The Service Tax Administration (Servicio de Administración Tributaria) will determine, through rules, the cases in which it will not be necessary to present the official form of the declaration referred to in the preceding paragraph, nor the activation of the automated selection mechanism; without limiting the above faculties of inspection, review, surveillance and verification of customs authorities, as well as the imposition of the corresponding sanctions for infringements of the provisions regulating the entry and exit of merchandise from national territory.