ARTICLE 59A: MOMENT IN WHICH THE INFORMATION RELATING TO THE VALUE AND MARKETING OF MERCHANDISE INTRODUCED OR EXTRACTED FROM NATIONAL TERRITORY MUST BE TRANSMITTED.

Those who introduce or extract merchandise from the national territory to be destined for a customs regime, are obliged to transmit information regarding its value by electronic document to customs authorities (RGCE 2022: Regla 1.9.19) (LA: Art. 184A) (LA: Art. 184B) and, where appropriate, other data related to its commercialization (RGCE 2022: Regla 1.9.19) (LA: Art. 184A) (LA: Art. 184B), before its customs clearance, under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 1.9.16) (RGCE 2022: Regla 3.1.13) (RGCE 2022: Regla 3.1.14) (RGCE 2022: Regla 1.9.18), which shall be understood as once transmitted the corresponding acknowledgment issued by the electronic customs system (RLA: Art. 1) (RLA: Art. 67) (LA: Art. 6) (RGCE 2022: Regla 1.1.6). The acknowledgment must be declared in the customs declaration (pedimento), for the purposes of article 36 of this Law (LA: Art. 36) and other applicable provisions.