ARTICLE 135: ELABORATION, TRANSFORMATION OR REPAIR REGIME IN THE CONTROLLED PREMISES
The regime of elaboration, transformation or repair in a controlled premises --375-Apendice 16-- consists of the introduction of foreign or national merchandise, to said premises for their elaboration, transformation or repair, to be returned abroad or to be exported --379-Apendice 2-- --388-Apendice 8--, respectively.
The introduction of foreign merchandise under this regime --508-Art. 49-- --203-Art. 59-- will be subject to the payment of the general import tax in the cases provided for in article 63-A of this Law --207-Art. 63A-- and the compensatory fees applicable to this regime. The general import tax must be determined when allocating the merchandise to this regime.
Under no circumstances may merchandise destined for this regime be withdrawn from the controlled premises, if it is not for return to abroad or for export. --233-Art. 182-- --233-Art. 186-- --233-Art. 183-- --233-Art. 187-- --233-Art. 183A--
Customs authorities may authorize --508-Art. 40-- that within the controlled premises --334-Regla 4.7.1--, the merchandise stored therein may be subject to elaboration, transformation or repair under the terms of this article.
National merchandise --334-Regla 4.7.1-- will be considered exported for the corresponding legal purposes, at the time of being destined to the regime provided for in this article.
The losses --196-Art. 2-- resulting from the processes of elaboration, transformation or repair will not cause the general import tax. Waste --196-Art. 2-- that have not returned will not cause the aforementioned tax provided that it is proven that they have been destroyed in compliance with the control provisions established for such purposes by the Regulation. --45-Art. 142--
When the products resulting from the processes of elaboration, transformation or repair are returned abroad, in the cases provided for in article 63-A of this Law --207-Art. 63A--, the general import tax will be paid. --203-Art. 56-- --309-Regla 1.6.14-- --309-Regla 1.6.15--
For the missing of merchandise destined to the regime provided for in this article, the corresponding foreign trade taxes will be caused.
The machinery and equipment --508-Art. 49-- may be introduced to the country through the regime provided in this article that is required for the elaboration, transformation or repair of merchandise in a controlled premises, provided that the general import tax is paid and the regulations and non-tariff restrictions applicable to this regime are complied with.
Petroleum products are merchandise that cannot be subject to this regime.