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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 75: PROCEDURE FOR SAMPLING

     

    When, on the occasion of Customs Recognition, verification of merchandise in transport or house visit, it is necessary to take samples of the merchandise in order to identify their qualitative or quantitative composition, use, process of obtaining or physical characteristics, said taking shall be subject to the following process:

  • They will be taken in triplicate, unless this is not possible due to the nature or volume presented of the merchandise. One copy will be sent to the competent Customs Authority for analysis, another will be in the custody of the Customs Authority that has taken the sample and the third copy will be delivered to the importer, exporter, legal representative or its auxiliaries, customs agent, mandatary, authorized dependent or employee; These last two copies must be kept until what is determined by the Customs Authority is determined;

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  • All copies of the samples must be identical, and if there are varieties of the same merchandise, samples of each of them will be taken;

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  • The Customs Authority will assign the registration number that corresponds to the samples;

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  • Each of the containers containing the samples taken must have the data related to the merchandise and operation in question. In any case, they must contain the following data: assigned sample number, name of the merchandise, number of the Consolidated Notice or customs declaration (pedimento) and the declared tariff fraction. Said containers must be kept in envelopes, bags, or some other container duly conditioned and sealed, and the names and signatures of those who had intervened in the Customs Recognition must be registered in addition to the aforementioned data, and

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  • Sample record will be drawn up.

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    Samples or their remains that are not collected after the issues that required sampling have been resolved will cause abandonment within the term provided for in subparagraph c) of section II of article 29 of the Law. (LA: Art. 29) (LA: Art. 45)