ARTICLE 97: RETURN OF DEFINITELY IMPORTED MERCHANDISE

Once the definitive importation of the merchandise has been carried out, they may be returned abroad (RGCE 2022: Apendice 2) without the payment of the general export tax (LFD: Art. 49), within a maximum period of three months from the following day on the date on which the dispatch was made for its definitive importation, or six months in the case of machinery and equipment, as long as it is proven to the customs authorities that are found to be defective or of specifications other than those agreed upon. (RLA: Art. 151)

The purpose of the return will be the substitution of the merchandise with others of the same class, which remedy the mentioned situations. (RLA: Art. 150)

Substitute merchandise (LFD: Art. 49) must arrive in the country (RGCE 2022: Apendice 2) within six months from the return of the substitutes and only pay the differences (RLA: Art. 150) when they cause a general import tax greater than that of returnees. If they arrive after the authorized deadlines or it is proven that they are not equivalent to them, they will cause the general import tax in full and the sanctions established by this Law will be imposed.

The return of imported merchandise may be authorized in cases exceptionally similar to those provided or the extension of the deadlines (RLA: Art. 3) that this provision establishes, when there are duly justified causes.