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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.33

    • ARTICLE 56: CAUSE DATES

    The fees, taxable bases, currency exchange rates, compensatory fees, other regulations and non-tariff restrictions, estimated prices and applicable prohibitions, will be those that apply on the following dates:

  • In temporary import (LA: Art. 104) or definitive (LA: Art. 96); fiscal deposit (LA: Art. 119); and elaboration, transformation or repair in a controlled premise: (LA: Art. 135)

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  • The one of anchorage, and when this one is not realized, the one of mooring or docking of the vessel that transports the merchandise to the port to which they come destined. (RLA: Art. 95)

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  • In which the merchandise crosses the international dividing line.

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  • The arrival of the aircraft that transports them to the first national airport.

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  • By postal (LA: Art. 21) (LA: Art. 82) (RGCE 2022: Regla 1.6.1) (RGCE 2022: Regla 3.7.1), in those indicated in the previous paragraphs, according to whether the merchandise have entered the country by the coastlines, borders or by aerial.

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  • In which the merchandise become property of federal tax authorities, in cases of abandonment. (LA: Art. 29)

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    When the Service Tax Administration (Servicio de Administración Tributaria) authorizes special facilities to carry out additional operations to the handling, storage and custody of foreign trade merchandise in controlled premise (RGCE 2022: Regla 4.8.4), the date referred to in this section will be in that the merchandise are presented to customs authorities for clearance (RGCE 2022: Regla 4.8.3), except in the case of regulations and non-tariff restrictions issued on animal and vegetables, public health, environment and national security , in which case those that apply on the corresponding date will be applicable in accordance with the preceding paragraphs.

     

  • In export, the presentation of the merchandise before customs authorities. (RGCE 2022: Regla 3.1.25)

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  • In which the merchandise enter or leave the country through pipes or cables (LA: Art. 36) (LA: Art. 84) (RLA: Art. 39) (RGCE 2022: Regla 2.4.4), or in which the reading of the meters is practiced if they do not have a date indicator.

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  • In cases of infringement:

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  • In the commission of the infraction.

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  • In the precautionary seizure of the merchandise, when the commission cannot be determined.

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  • In which it is discovered, when the merchandise are not seized precautionarily nor can the commission be determined.