ARTICLE 48: DOCUMENT ACCREDITING THE DEPOSIT OF MERCHANDISE BEFORE CUSTOMS

For the purposes of articles 14 and 15, section III of the Law (LA: Art. 14) (LA: Art. 15), the entry or exit of merchandise from the places destined for its deposit before customs will be verified with the proof that it proves its receipt or its delivery, respectively, by the fiscal or controlled premises, as well as with its registration in the control inventory linked with the Service Tax Administration (Servicio de Administración Tributaria). (RGCE 2022: Regla 2.3.8) (LA: Art. 28)