ARTICLE 60: PREFERENCE TO ACCOMPLISHMENT OF TAX OBLIGATIONS

The merchandise are directly and preferably affected to the accomplishment of the fiscal obligations and credits generated by their entry or exit from the national territory.

In the cases provided for by this Law, the customs authorities will proceed to retain them (LA: Art. 148) (LA: Art. 158), or seize them (LA: Art. 151), as long as it is verified that said obligations and credits have been satisfied.

Means of transport (LA: Art. 151) are subject to the payment of the contributions caused by the entry or exit of the national territory, and of the compensatory fees caused by the entry into national territory, of the merchandise that they transport, if their owners, businessmen or drivers do not comply with the provisions mentioned in article 1 of this Law. (LA: Art. 1)