ARTICLE 128: MAXIMUM TRANSFER DEADLINES IN INTERNAL TRANSIT

The internal transit of merchandise must be done within the maximum transfer periods established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.6.17)

If the merchandise in internal transit for importation do not arrive at the customs clearance within the indicated period (RGCE 2022: Regla 4.6.17), the provisional determination of contributions and compensatory fees shall be considered as definitive (LA: Art. 182) (LA: Art. 183) (LA: Art. 144B). If the merchandise in internal transit for export or return abroad do not arrive at the customs of exit (RGCE 2022: Regla 3.7.16) within the indicated period (RGCE 2022: Regla 4.6.17), they will not be considered exported or returned and the tax benefits that would have been obtained on the occasion of the export must be reimbursed.

When, for reasons of fortuitous event or force majeure, the merchandise cannot arrive within the periods referred to in the preceding paragraph, the customs agency, the customs agent, the importer, the exporter or the carrier, interchangeably, must present a written notice to customs authorities in accordance with the provisions of the Regulation (RLA: Art. 188), stating the reasons that prevent the timely arrival of the merchandise (RGCE 2022: Regla 2.5.7). In this case (LA: Art. 184) (LA: Art. 185), the extemporaneous arrival of the merchandise may be allowed for a period equal to the maximum period of transfer established.