RULE 4.5.29: AUTHORIZATION AND EXTENSION OF FISCAL DEPOSIT FOR INTERNATIONAL EXHIBITIONS

For the purposes of articles 121, section III (LA: Art. 121) of the Law, 184 (RLA: Art. 184) and 185 (RLA: Art. 185) of the Regulation, individuals or legal entities interested in obtaining temporary authorization for the establishment of fiscal deposit for premises intended for international exhibitions of merchandise and its extension, must submit the corresponding request, in accordance with procedure file 112 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

Those who obtain the authorization referred to in the previous paragraph may also introduce merchandise classified in chapters 50 to 64 of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

It will not be required to prove the return abroad of the merchandise provided that the unit value of the merchandise does not exceed the equivalent in national or foreign currency of 50 (fifty dollars).

Law 121-III (LA: Art. 121), Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) Chapters 50 to 64, Regulation 184 (RLA: Art. 184), 185 (RLA: Art. 185), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1-A (RGCE 2020: Anexo 1A)