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    • Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • I HECHOS GRAVADOS, CONTRIBUYENTES Y RESPONSABLES
  • ARTICLE: RESPONSIBILITIES IN SUBROGATION CASES

    In the cases of subrogation authorized by this Law (LA: Art. 53) (LA: Art. 63) (LA: Art. 122) (LA: Art. 146), purchaser of the merchandise assumes the obligations derived from the importation or exportation established in the laws and the alienating will have the character of responsible for solidarity.

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