RULE 4.5.15: ELECTRONIC NOTICE FOR DESTRUCTION OR DONATION IN THE FISCAL DEPOSIT

For the purposes of article 177, last paragraph (RLA: Art. 177) and 179 (RLA: Art. 179) of the Regulation, in case of destruction of merchandise that is located in the general warehouse of deposit, either by accident or fortuitous event, a notice must be given in accordance with procedure file 108 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

In the case of the donation of merchandise that is in a general warehouse of deposit, the provisions of procedure file 109 / LA (Customs Law) of Annex 1-A must be complied with. (RGCE 2020: Anexo 1A)

Explosive, flammable, corrosive, polluting or radioactive merchandise and other hazardous waste considered as such by the General Law for the Prevention and Integral Management of Waste (Ley General para la Prevención y Gestión Integral de los Residuos) and other applicable provisions on the matter may not be donated under this rule.

Law 94 (LA: Art. 94), 109 (LA: Art. 109), 119 (LA: Art. 119), 119-A (LA: Art. 119A), 121-I (LA: Art. 121), Regulation 142 (RLA: Art. 142), 177 (RLA: Art. 177), 179 (RLA: Art. 179), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 4.3.5. (RGCE 2020: Regla 4.3.5), 4.5.22. (RGCE 2020: Regla 4.5.2), Annex 1-A (RGCE 2020: Anexo 1A)