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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 138: RESHIPMENT OF MERCHANDISE TO THE REST OF THE COUNTRY

    Re-shipment is understood as the admission to the rest of the country of merchandise of foreign origin imported into the fringes and border regions. Such reshipment may be carried out (RGCE 2022: Regla 3.4.3) (RGCE 2022: Apendice 2) in the following cases:

  • In the case of merchandise imported temporarily or definitive (RLA: Art. 196) to the fringes and border regions, and in the latter case the contributions applicable to the rest of the country would have been covered.

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  • In the case of imported merchandise that have undergone processing of elaboration or transformation in the fringes and border regions. (RLA: Art. 197) (RGCE 2022: Regla 4.3.4)

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  • When imported merchandise are temporarily interned to the rest of the country to be subjected to a transformation, elaboration or repair process. (RLA: Art. 195) (RGCE 2022: Regla 3.4.8)