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| titulo | RULE 4.5.17: AUTHORIZATION OF THE FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF NATIONAL AND FOREIGN MERCHANDISE FREE OF TAXES |
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| contenido | RULE 4.5.17: AUTHORIZATION OF THE FISCAL DEPOSIT FOR THE EXHIBITION AND SALE OF NATIONAL AND FOREIGN MERCHANDISE FREE OF TAXES For the purposes of articles 121, section I
font-family:; I. For the purposes of article 121, section I, fifth paragraph
font-family:; a) The deposit establishments for the exhibition and sale of merchandise to passengers arriving in the country must be located in the reserved area within the international airport for the arrival of international passengers and before the corresponding customs declaration and inspection area. b) The premises are considered to be adjacent to the fiscal precincts, when they are at a distance of up to 800 meters from the border ports. c) In the case of maritime ports, the establishments may be located within a maritime terminal classified as tourist in accordance with the provisions of article 9, section II, subsection d) of the Port Law (Ley de Puertos), or at a distance of up to 800 meters of said terminal. The tourist terminal must have the minimum infrastructure, in accordance with the "Guidelines for infrastructure, control and security of establishments whose purpose is the exhibition and sale of foreign and national merchandise in international, border and high-altitude maritime airports" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal. II. The legal entities that have the authorization referred to in the first paragraph of this rule, may request the authorization of a property whose purpose is to store the merchandise for the exhibition and sale in the previously authorized premises, in accordance with procedure file 110 / LA (Customs Law) Annex 1-A
font-family:; a) In the case of authorizations in international airports, the property to be authorized must be located within or adjacent to the international airport in question or within the respective federal zone or, when due to physical impossibility they cannot be located within or adjacent to the airport, the properties may be located at a maximum distance of 500 meters from the federal zone. b) In the case of authorizations in maritime ports, the property that is intended to be authorized must be located within or adjacent to the port area in question. When the properties are located on an island, the customs authority will approve their location considering the urban developments of the island. Law 59-I
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