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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 135C: DEADLINES IN WHICH MERCHANDISE MAY REMAIN IN THE STRATEGIC CONTROLLED PREMISES

     

    Foreign merchandise that is introduced into this regime (RGCE 2022: Regla 4.8.4) may remain in the controlled premises for a limited period of up to two years (RGCE 2022: Regla 4.8.2), except in the following cases, in which the term will be no longer than the one provided in the Income Tax Law (Ley del Impuesto sobre la Renta) for depreciation:

  • Machinery, equipment, tools, instruments, molds and spare parts for the production process; (RGCE 2022: Regla 4.8.2)

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  • Equipment and gadgets for pollution control; for research or training, industrial security, telecommunications and computer, laboratory, measurement, product testing and quality control; as well as those that intervene in the management of materials directly related to the merchandise object to elaboration, transformation or repair and others related to the productive process. (RGCE 2022: Regla 4.8.2)

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  • Equipment for administrative development. (RGCE 2022: Regla 4.8.2)