RULE 1.3.5: AUTHORIZATION TO IMPORT DANGEROUS, PERISHABLE MERCHANDISE OR LIVE ANIMALS WITHOUT REGISTRATION OR BEING SUSPENDED IN THE REGISTER OF IMPORTERS

For the purposes of articles 59, section IV (LA: Art. 59), 144, section XXXVI (LA: Art. 144) of the Law and 86 (RLA: Art. 86) of the Regulation, taxpayers must submit their request using the format called "Authorization to import merchandise one time only, without having completed the registration process or being suspended in the register of importers, (Rule 1.3.5.)" of Annex 1 (RGCE 2020: Anexo 1) and comply with the provisions of the corresponding procedure instructions.

For the purposes of the preceding paragraph, in no case will more than one authorization be granted to the interested party in the same fiscal year.

The provisions of this rule will not be applicable in the case of merchandise indicated in Section A, of Annex 10 (RGCE 2020: Anexo 10).

Law 34 (LA: Art. 34), 59-IV (LA: Art. 59), 144-XXXVI (LA: Art. 144), Regulation 86 (RLA: Art. 86), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), Annexes 1 (RGCE 2020: Anexo 1) and 10 (RGCE 2020: Anexo 10)