ARTICLE 44: PROCEDURE TO MAKE THE TRANSFER OF MERCHANDISE

For the purposes of article 13 of the Law (LA: Art. 13), the transfer maneuvers referred to in article 43 of these Regulations (RLA: Art. 43), will be subject to the procedure established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules (RGCE 2022: Regla 1.7.1), complying with the following:

Transfers referred to in this article will be made under the responsibility of the carrier, who will be responsible for the tax credits that are caused in the event of missing merchandise.