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| titulo | RULE 4.5.18: OBLIGATIONS OF THE COMPANIES AUTHORIZED AS FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF NATIONAL AND FOREIGN MERCHANDISE FREE OF TAXES |
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| contenido | RULE 4.5.18: OBLIGATIONS OF THE COMPANIES AUTHORIZED AS FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF NATIONAL AND FOREIGN MERCHANDISE FREE OF TAXES Those who obtain the authorization referred to in article 121, section I
font-family:; I. Keep the daily record of the operations carried out, through the automated inventory control system referred to in section II, of rule 4.5.17
font-family:; II. Install a closed circuit system through which the customs authority has access to the points of sale and delivery of the merchandise, as well as the exit points of the national territory, in accordance with what the Central Administration of Customs Equipment and Infrastructure (Administración Central de Equipamiento e Infraestructura Aduanera) determines. III. Submit semiannually in the months of January and July of each year, before the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), the documentation that proves the monthly payment of the exploitation of 5% referred to in article 121, section I, seventh paragraph, subsection a)
font-family:; IV. Employees who work within the authorized premises for the exhibition and sale of foreign and national merchandise to passengers who arrive in the country at international, border and maritime airports must wear the uniform that identifies them. V. For the purposes of article 29, section VI, last paragraph
font-family:; VI. For the purposes of article 29, section VI
font-family:; In the cases in which the sales made to the passenger in accordance with the provisions of the preceding paragraph, exceed 300 (three hundred dollars) or its equivalent in national currency, or 10 packs of cigarettes, 25 cigars or 200 grams of tobacco, 3 liters of alcoholic beverages or 6 liters of wine, the passenger must be informed that they must make the payment of the corresponding contributions before the customs authority and stamp a red seal on the bag indicating the phrase "
font-family:; VII. The delivery of the merchandise will be made, in the case of international airports and seaports, at the time of sale inside the commercial premises. In the case of border ports, said delivery shall be made in the place established for that purpose by the customs in question, indicated in the respective authorization, after showing the proof of sale and identification of the consumer. In all cases, plastic bags must be used to pack the merchandise, which must be printed according to the specifications established in the respective authorization, the legend "DUTY FREE" "
font-family:; VIII. In the case of companies that have authorization for a period greater than one year, they must be carried out within the period provided for in article 4, fifth paragraph
font-family:; IX. In the deposit entablement for the exhibition and sale of merchandise to passengers who arrive in the country, in no case may the sale of merchandise be made to passengers who leave the country or to a person other than those mentioned, and vice versa. X. In the case of authorizations in seaports, they can only sell merchandise prior to boarding of cruise ship passengers, who disembark at tourist terminals. XI. Be up to date in complying with their tax obligations. XII. Submit to the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) during the month of January of each year, writing in which it states, under protest of telling the truth, that the version of the automated inventory control system is the same one indicated when obtaining authorization or notifying the changes made . Law 59-I
font-family:; |
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