ARTICLE 62: PROCEDURE TO SUBMIT NOTICE OF DESTRUCTION OF MERCHANDISE IN CONCESSED OR AUTHORIZED CONTROLLED PREMISES

For the purposes of article 32, penultimate paragraph of the Law (LA: Art. 32), the people who provide the services indicated in article 14 of the Law (LA: Art. 14) must present the notice of destruction to the customs in whose territorial circumscription is located the controlled premise, five days in advance of its completion.

Once the destruction referred to in the previous paragraph has been carried out, the act record must be drawn up in which the description of the destroyed merchandise and the procedure that was carried out for its destruction will be recorded. Said act shall be drawn up by personnel assigned to the customs corresponding to the place where the merchandise are located or, in their absence, by the personnel of the controlled premises, in accordance with the Rules (RGCE 2022: Regla 2.2.6) that for such effect emits the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1)

In terms of article 26, section III of the Law (LA: Art. 26), the authorized controlled premises must also submit the notice of destruction by drawing up the act referred to in this article.