RULE 4.4.1: CHANGE OF THE TEMPORARY EXPORT REGIME

For the purposes of article 114, first paragraph (LA: Art. 114) of the Law, taxpayers may change from the temporary to definitive export regime, provided that they submit the customs declaration (pedimento) to change from the temporary to definitive export regime and, where appropriate, the General Export Tax updated from the date that temporary export was carried out.

Law 114 (LA: Art. 114)