RULE 3.6.9: ALTERNATIVE DISCHARGES IN THE NOTEBOOK ATA

For the purposes of rule 3.6.8. (RGCE 2020: Regla 3.6.8), the discharge of a temporary import covered by the Notebook ATA will also take place when:

I. The merchandise is consumed during their stay in national territory, due to their use or destination.

In this case, the guarantor association will be release of its obligations only when the customs authorities have identified in the Notebook ATA, at the time of importation, that the merchandise are consumable.

II. The merchandise have been seriously damaged by accident, fortuitous event, or force majeure, for which they must:

a) Be subject to the payment of rights, import taxes and other amounts due that are generated on the date of payment, according to the state in which the merchandise is proven, or

b) Be destroyed, in accordance with the procedure provided in rule 4.2.17. (RGCE 2020: Regla 4.2.17)

General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.6.8. (RGCE 2020: Regla 3.6.8), 4.2.17. (RGCE 2020: Regla 4.2.17)