RULE 3.3.6: AUTHORIZATION OF TAX EXEMPTION FOR FOREIGN TRADE IN THE IMPORTATION OF DONATED MERCHANDISE (ARTICLE 61, SECTION IX OF THE LAW)

For the purposes of article 61, section IX (LA: Art. 61) of the Law, the introduction of donated merchandise will be carried out in accordance with the following:

I. Interested parties must submit the authorization request to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), in accordance with procedure file 66 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

The authorization referred to in this rule will be rendered ineffective when the owner requests it by free writing, in accordance with rule 1.2.2. (RGCE 2020: Regla 1.2.2) before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), provided that no harm is caused to the public interest, taking effect from the day following the date of the acknowledgment of receipt.

II. In the case of vehicles, authorization may be obtained in the following cases and for up to 5 units, in each fiscal year:

a) Teaching purposes: special vehicles with integrated equipment that allows audiovisual teaching and comprehensive buses for use in the educational sector.

b) Social service purposes: school-type busees, garbage collection vehicles equipped with a compactor or roll-off system, and sweeping cars, basket crane truck for the maintenance of public lighting outside, trucks to drain the sewage system, trucks with hydraulic or drilling equipment, intended for the provision of public services and fire truck.

c) Health purposes: ambulances and mobile clinics to provide medical services or radiological equipment.

III. The authorized parties must submit the official number of the authorization in the customs declaration (pedimento), attach a copy, and prove compliance with the non-tariff regulations and restrictions to which the merchandise is subject.

IV. In the case of donated merchandise that is introduced by the customs located in the border fringe of the national territory to remain permanently in it, the interested parties must register with the corresponding customs in accordance with procedure file 131 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A) and dispatch the merchandise in accordance with the following:

a) Submit to the customs where it is registered, the format "Notice of introduction of donated merchandise to the country's border fringe (Rule 3.3.6.)" of Annex 1 (RGCE 2020: Anexo 1).

b) The customs personnel will proceed to carry out a physical inspection of the merchandise in order to verify that it is not merchandise other than the authorized one.

c) The commercial value of the donated merchandise must not exceed 1,000 (one thousand dollars) or its equivalent in national currency.

Merchandise introduced in accordance with the provisions of this section may not be subject to regime changes, reship or regularization of merchandise, nor may they be used for purposes other than those for which their introduction has been authorized.

Law 61-IX (LA: Art. 61), Regulation 109 (RLA: Art. 109), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1 (RGCE 2020: Anexo 1), 1-A (RGCE 2020: Anexo 1A)