RULE 4.2.16: DESTINATION OF DAMAGED GOODS IMPORTED TEMPORARILY

For the purposes of article 94 (LA: Art. 94) of the Law, when the merchandise imported temporarily, in transfer to the general warehouse of deposit for its fiscal deposit, or in transit, suffers an accident and there are remains of said merchandise, these may be destroyed or change the customs regime, prior authorization from the Central Administration of Legal Support of Foreign Trade Audit (Administración Central de Apoyo Jurídico de Auditoría de Comercio Exterior), in accordance with procedure files 98 / LA or 99 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), respectively.

In the event that the regime change of the remains of the damaged merchandise is authorized, the General Import Tax (Impuesto General de Importación) will be caused according to the tariff classification that corresponds to them in the state in which they are at the time of making said change, as well as the other contributions and in where appropriate, the compensatory fees, taking as a tax base the transaction value in national territory. The fees, taxable base, currency exchange rate, non-tariff regulations and restrictions and applicable prohibitions will be those that govern on the payment date.

Likewise, when authorization is obtained for the regime change of the remains of the damaged merchandise, said authorization must be presented to the corresponding customs, to carry out the definitive import process, without the physical presentation of the merchandise being necessary. Therefore, if the result of the automated selection mechanism is customs recognition, it will be carried out in a documentary manner.

Will not proceed the authorization to change the regime of the remains of the damaged merchandise in the country in the case of vehicles imported temporarily under article 62, section II, subsection b), second paragraph (LA: Art. 62), or article 106, sections II, subsection e) and IV, subsection a) (LA: Art. 106) of the Law.

If, as a consequence of the accident, there are no remains of the merchandise that could be destroyed, the interested party may request authorization to consider the remains of the damaged merchandise destroyed, in accordance with procedure file 100 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

Law 12 (LA: Art. 12), 62-II (LA: Art. 62), 83 (LA: Art. 83), 94 (LA: Art. 94), 106-II, IV (LA: Art. 106), 119 (LA: Art. 119), 124 (LA: Art. 124), Regulation 141 (RLA: Art. 141), 142 (RLA: Art. 142), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)