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| titulo | RULE 4.2.8: AUTHORIZATIONS, EXTENSION AND REGULATIONS FOR TEMPORARY IMPORTS FROM ARTICLE 106, SECTION III OF THE LAW |
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| contenido | RULE 4.2.8: AUTHORIZATIONS, EXTENSION AND REGULATIONS FOR TEMPORARY IMPORTS FROM ARTICLE 106, SECTION III OF THE LAW For the purposes of article 106, section III
font-family:; I. In the case of the merchandise provided for in subsection a) and in accordance with article 154, section II
font-family:; II. In the case of the temporary importation of merchandise provided for in sections b), c), d) and e), for competitions and sporting events referred to in article 156
font-family:; a) In the case of merchandise destined for competitions and sporting events, with procedure file 83 / LA (Customs Law) of Annex 1-A
font-family:; b) In the case of merchandise destined to competitions and sports car events, with procedure file 84 / LA (Customs Law) of Annex 1-A
font-family:; c) In the case of merchandise destined for cultural events, with procedure file 85 / LA (Customs Law) of Annex 1-A
font-family:; d) In the case of merchandise destined for beauty contests or international modeling events, with procedure file 86 / LA (Customs Law) of Annex 1-A
font-family:; e) In the case of merchandise intended for international dog shows, with procedure file 87 / LA (Customs Law) of Annex 1-A
font-family:; f) In the case of merchandise intended for the production of films, with procedure file 88 / LA (Customs Law) of Annex 1-A
font-family:; g) In the case of specialized vehicles and means of transport that are used for the production of films in the film industry, with procedure file 89 / LA (Customs Law) of Annex 1-A
font-family:; h) In the case of test vehicles, with procedure file 90 / LA (Customs Law) of Annex 1-A
font-family:; In the case of merchandise used to carry out scientific research that is temporarily imported by national and foreign public bodies, and those provided for in subparagraphs c) and f) of section III, of article 106
font-family:; In the event that an additional term is required to that provided for in the previous paragraph, an extension of the term may be authorized, in accordance with the provisions of the procedure file listed below, as the case may be: a) In the case of authorizations for the extension of the period of temporary importation of belongings, props and other filming equipment, with procedure file 91 / LA (Customs Law) of Annex 1-A
font-family:; b) In the case of authorizations for the extension of the period of temporary importation of merchandise used to carry out scientific research, with procedure file 92 / LA (Customs Law) of Annex 1-A
font-family:; For the purposes of article 106, section III, subsection e)
font-family:; In the cases in which it is required to destroy the temporarily imported merchandise that had been destined for competitions, sporting events or motorsports events, a notice must be given to the corresponding Deconcentrated Administration of Foreign Trade Audit (Administración Desconcentrada de Auditoría de Comercio Exterior), in accordance with the procedure files that are listed below, according to be the case: a) In the case of the destruction of merchandise imported temporarily for competitions and sporting events, with procedure file 93 / LA (Customs Law) of Annex 1-A
font-family:; b) In the case of the destruction of temporarily imported merchandise for motorsports competitions and events, with procedure file 94 / LA (Customs Law) of Annex 1-A
font-family:; III. In the case of temporarily imported merchandise destined for cultural events, sponsored by public, national or foreign entities, as well as by universities or private entities, in addition to those destined for research purposes that import national and foreign public bodies, as well as non-taxpaying legal entities, authorized to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta) referred to in subsections b) and f), of section III of article 106
font-family:; IV. In the case of machinery and equipment necessary to comply with a contract derived from public bidding and tenders, authorization may be requested to carry out their temporary importation by residents in national territory, for the term of the respective contract, complying with procedure file 96 / LA (Customs Law) of Annex 1-A
font-family:; In the import customs declaration (pedimento), the corresponding code according to Appendix 8
font-family:; V. In the case of the merchandise provided for in subsection f), national and foreign public bodies, as well as non-taxpaying legal entities authorized to receive deductible donations in Income Taxes (Impuestos Sobre la Renta), may temporarily import, up to one year, merchandise destined for the purposes of research, in accordance with procedure file 97 / LA (Customs Law) of Annex 1-A
font-family:; For the purposes of the provisions of this rule, merchandise inherent to the purpose of research may be temporarily imported, including vehicles and vessels, equipment, tools and accessories necessary to comply with it, for which they must present in advance to its dispatch, request for temporary importation of the merchandise in which it indicates in detail the terms of the research and the merchandise whose temporary importation is intended. Law 89
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