RULE 2.4.12: NOTICE IN OPERATIONS CARRIED OUT BY RAILWAY WITHOUT A CUSTOMS DECLARATION (PEDIMENTO)
For the purposes of articles 20, section III --199-Art. 20--, 53 --203-Art. 53-- of the Law and 33 --13-Art. 33-- of the Regulation, the merchandise that are introduced into national territory or are extracted from it, by railway at the border customs, must have a copy of the corresponding customs declaration (pedimento) that protects said merchandise and in which it is established that the applicable taxes were duly paid.
When boxcars with merchandise are introduced to national territory or are extracted from it without having the corresponding customs declaration (pedimento), the transport company will be obliged to present a notice to the border customs through which said boxcars have entered or left, regardless of whether they have undergone an X-ray or Gamma-ray review, within 2 days of the date of introduction or removal of the van in question.
Said notice must contain the following information on the boxcars that do not have the corresponding customs declaration (pedimento):
I. Identification data of the boxcars.
II. Quantity and description of the merchandise. In the event that this information is not available at the time of the notice, the railway company will establish it, agreeing to provide it before the boxcars are returned to the customs in question.
Once the notice has been presented, the transport company will have a period of 15 calendar days to return the merchandise, making the payment of the fine referred to in article 185, section I --233-Art. 185-- of the Law.
When the transport company is not able to return the merchandise within the period indicated in the previous paragraph due to unforeseeable circumstances or force majeure, it must present a notice for untimely arrival justifying the causes that motivated the delay.
Once the indicated periods have elapsed without the notice having been presented or without the merchandise having been returned, as the case may be, the customs authority will exercise its faculties of verification.
The provisions of this rule will not be applicable in the case of prohibited merchandise, used clothing, and the merchandise listed in Section A, Sectors 1 to 9 and Section B, Sectors 1 to 8 of Annex 10 --357-Anexo 10--, in which case the corresponding sanctions will be imposed on the companies that carry out said operations.
Law 20-III --199-Art. 20--, 53 --203-Art. 53--, 185-I --233-Art. 185--, Regulation 33 --13-Art. 33--, Annex 10 --357-Anexo 10--