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    • Reglamento de la Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • I CONTRIBUYENTES, RESPONSABLES Y PADRONES
    • II PADRÓN DE IMPORTADORES E IMPORTADORES DE SECTORES ESPECÍFICOS
  • ARTICLE 86: MERCHANDISE THAT CAN BE IMPORTED, ONLY ONCE, WITHOUT HAVING CONCLUDED THE REGISTRATION PROCESS IN THE REGISTER OF IMPORTERS

     

    Individual and legal entities are obliged to register in the Register of Importers who have not yet completed the registration process or who are suspended in the aforementioned register, may obtain one-time authorization to import explosive, flammable, contaminating, radioactive, corrosive merchandise , perishable or easily decomposed and live animals, which are in deposit before customs, provided they submit the corresponding request, after five days have elapsed without the authority having responded to the request referred to in article 82 of this Regulation (RLA: Art. 82), as well as prove that:

  • The merchandise that it intends to import are in deposit before customs;
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  • The merchandise is explosive, flammable, polluting, radioactive, corrosive, perishable or easily decomposed or live animals;
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  • The ownership of the merchandise to be imported, and
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  • The rest that the Service Tax Administration (Servicio de Administración Tributaria) establishes by means of Rules. (RGCE 2022: Regla 1.3.5)
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