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ARTICLE 135B: CONCEPT OF THE STRATEGIC CONTROLLED PREMISES REGIME |
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| contenido | ARTICLE 135B: CONCEPT OF THE STRATEGIC CONTROLLED PREMISES REGIME The strategic controlled premises regime consists in the introduction, for a limited time --225-Art. 135C--, of foreign, national or nationalized merchandise --335-Regla 4.8.8--, to the strategic controlled premises, to be subject to handling, storage, custody, exhibition, sale, distribution, elaboration, transformation or repair and will be subject to the following: --326-Regla 3.7.22-- Foreign trade taxes will not be paid, except in the case of foreign merchandise, in the cases provided for in article 63-A of this Law. --207-Art. 63A-- --283-Art. 25-- --309-Regla 1.6.12-- --309-Regla 1.6.13-- --309-Regla 1.6.14-- They will be subject to compliance with the regulations and non-tariff restrictions indicated by the Secretary of Economy (Secretaría de Economía) and issued in terms of the Foreign Trade Law (Ley de Comercio Exterior). The losses --196-Art. 2-- resulting from the processes of elaboration, transformation or repair will not cause any contribution. Waste --196-Art. 2-- that have not returned will not cause contributions provided it is proven that they have been destroyed in compliance with the control provisions established for such purposes by the Service Tax Administration (Servicio de Administración Tributaria) through rules. --335-Regla 4.8.5-- In order to allocate the merchandise to the strategic controlled premises regime --335-Regla 4.8.4-- --335-Regla 4.8.9-- --326-Regla 3.7.22--, the respective customs declaration (pedimento) must be processed or the registration through electronic means indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules --335-Regla 4.8.10--, determining the contributions and, where appropriate, the corresponding compensatory fees. From the date on which national or nationalized merchandise --335-Regla 4.8.8-- are under this regime, they will be understood as definitively exported. Petroleum products are merchandise that cannot be subject to this regime.
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