RULE 3.7.29: DEPOSITARY OF SEIZED MERCHANDISE

For the purposes of the provisions of article 203 (RLA: Art. 203) of the Regulation, the customs authority may appoint the inspector taxpayer as depositary of the machinery and equipment, or merchandise that due to its characteristics is difficult to handle, requires special care or specific facilities to maintain it, and that there is no danger imminent for the taxpayer to carry out any maneuver tending to evade compliance with their tax obligations.

For the purposes of the foregoing, the authority must indicate in the respective certificate that it does not have what is necessary to carry out the transfer and / or maintenance of this type of merchandise.

Law 150 (LA: Art. 150), 151 (LA: Art. 151), 155 (LA: Art. 155), Regulation 203 (RLA: Art. 203)