RULE 4.4.3: TEMPORARY EXPORT OF LOCOMOTIVES
For the purposes of article 115 --219-Art. 115-- of the Law, the temporary export of national or nationalized locomotives carried out by the rail transport concession companies in the terms of article 116, section II, subsection b) --219-Art. 116-- of the Law, as well as its return to the national territory in the same state, will be carried out through exchange lists, in accordance with the following:
I. At the time of departure of the locomotives from national territory, the exchange list must be delivered in duplicate to the customs of departure for validation by the customs authority.
II. Upon return of the locomotives, the exchange list must be delivered in duplicate to the customs of entry for validation by the customs authority.
The exchange lists must contain the information established in rule 4.2.14, Section B. --329-Regla 4.2.14--
In the event that is required a longer term than that established in article 116 --219-Art. 116-- of the Law, will follow the provisions of rule 4.4.2. --331-Regla 4.4.2--, presenting a copy of the exchange list that covers the temporary export.
For the purposes of this rule, in the case of operations carried out on the northern border of the country in accordance with rule 1.9.12. --312-Regla 1.9.12--, the temporary export of locomotives and their return will be carried out by presenting the format called "Simplified exchange list" that is part of the "Guidelines for the exchange of information of the Railway Control System (SICOFE)" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal, and in accordance with the procedure established therein, provided that the information referred to in the aforementioned rule is transmitted to the Automated Integral Customs System (Sistema Automatizado Aduanero Integral).
Law 113 --219-Art. 113--, 115 --219-Art. 115--, 116-II --219-Art. 116--, Regulation 3 --3-Art. 3--, 165 --50-Art. 165--, General Rules of Foreign Trade (RGCE) 1.9.12. --312-Regla 1.9.12--, 4.2.14. --329-Regla 4.2.14--, 4.4.2. --331-Regla 4.4.2--