ARTICLE 84A: CUSTOMS GUARANTEE ACCOUNT

Customs guarantee accounts (RGCE 2022: Regla 1.6.26) (RGCE 2022: Regla 1.6.28) (RGCE 2022: Regla 1.6.29) will be used to guarantee through deposits in the institutions of the financial system authorized by the Service Tax Administration (Servicio de Administración Tributaria) (RGCE 2022: Regla 1.6.24) the payment of the contributions and compensatory fees that could be caused by the foreign trade operations referred to in article 86-A of this Law (LA: Art. 86A), as well as the tax credits determined by the customs authority.