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contenido	ARTICLE 183: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 182 The following sanctions will be applied to those who commit the infractions related to the destination of the merchandise, provided for in article 182 of this Law --233-Art. 182--: Fine equivalent of 130% to 150% of the benefit obtained with the franchise, exemption or reduction of taxes granted or 70% to 100% of the commercial value of the merchandise when it has been exempted from compliance with regulations and non-tariff restrictions, in cases referred to in section I, subsections a), b), c) and f). Fine equivalent to 30% to 50% of the general import tax that would have been covered if the import were definitive or 15% to 30% of the commercial value of the merchandise when exempted, in the cases referred to in section I , subsections d) and e) and section III. In the case of tourist yachts and sailboats, the fine will be 10% to 15% of the commercial value. If the infraction consisted of exceeding the terms granted for the return of the import or internment merchandise, as the case may be, a fine of $2,070.00 to 3,120.00 if the return is verified spontaneously, for each period of fifteen days or fraction that has elapsed since the expiration date of the term until the return is made. The amount of the fine shall not exceed the value of the merchandise. The fine referred to in the preceding paragraph shall not apply to people who spontaneously return imported or temporarily interned vehicles. --329-Regla 4.2.20-- Fine equivalent to that indicated in article 178, sections I, II, III or IV, as appropriate, or from 30% to 50% of the commercial value of the merchandise when exempted, if the omission in the return of the imported merchandise or interned temporarily is discovered by the authority. --233-Art. 183A-- Fine equivalent of 30% to 50% of the commercial value of the corresponding merchandise, in the other cases. Fine of $77,110.00 to $102,810.00 in the case referred to in section lV. Fine equivalent of 70% to 100% of the customs value of the merchandise in the cases referred to in sections V, VI and VII. --326-Regla 3.7.16--
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ARTICLE 183: FINES APPLICABLE TO THE INFRINGEMENTS OF ARTICLE 182

The following sanctions will be applied to those who commit the infractions related to the destination of the merchandise, provided for in article 182 of this Law --233-Art. 182--:

Fine equivalent of 130% to 150% of the benefit obtained with the franchise, exemption or reduction of taxes granted or 70% to 100% of the commercial value of the merchandise when it has been exempted from compliance with regulations and non-tariff restrictions, in cases referred to in section I, subsections a), b), c) and f).

Fine equivalent to 30% to 50% of the general import tax that would have been covered if the import were definitive or 15% to 30% of the commercial value of the merchandise when exempted, in the cases referred to in section I , subsections d) and e) and section III. In the case of tourist yachts and sailboats, the fine will be 10% to 15% of the commercial value.

If the infraction consisted of exceeding the terms granted for the return of the import or internment merchandise, as the case may be, a fine of $2,070.00 to 3,120.00 if the return is verified spontaneously, for each period of fifteen days or fraction that has elapsed since the expiration date of the term until the return is made. The amount of the fine shall not exceed the value of the merchandise.

The fine referred to in the preceding paragraph shall not apply to people who spontaneously return imported or temporarily interned vehicles. --329-Regla 4.2.20--

Fine equivalent to that indicated in article 178, sections I, II, III or IV, as appropriate, or from 30% to 50% of the commercial value of the merchandise when exempted, if the omission in the return of the imported merchandise or interned temporarily is discovered by the authority. --233-Art. 183A--

Fine equivalent of 30% to 50% of the commercial value of the corresponding merchandise, in the other cases.

Fine of $77,110.00 to $102,810.00 in the case referred to in section lV.

Fine equivalent of 70% to 100% of the customs value of the merchandise in the cases referred to in sections V, VI and VII. --326-Regla 3.7.16--

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