ARTICLE 47: NOTICE IN CASE OF ACCIDENT

The notice referred to in article 12 of the Law (LA: Art. 12) can be done before the local Customs Authority and, if not, before any authority from the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1)

The authorities referred to in the previous paragraph that receive the information will record a circumstantial record of the facts reported, specifying the location of the accident and, where appropriate, stating the detailed receipt of the Merchandise.

Maritime accidents are those indicated by the Maritime Navigation and Commerce Law (Ley de Navegación y Comercio Marítimos).