ARTICLE 58: REQUEST FOR PAYMENT OF MERCHANDISE LOST IN THE FISCAL PRECINCT
In the case of merchandise lost in the fiscal precinct, interested parties may request, through promotion before the Customs Authority, the payment of the value of the merchandise annexing the following:
The proof from the fiscal precinct issued when the merchandise entered or, where appropriate, the evidence it deems pertinent to prove that the merchandise were in the fiscal precinct and in the custody of the Customs Authorities at the time of loss;
The document stating the request for delivery of the merchandise and, where appropriate, the response by the Customs Authority that the merchandise was lost, and
The invoice or transport document indicating the value of the lost merchandise. (LA: Art. 28)