RULE 4.5.9: MERCHANDISE NOT SUSCEPTIBLE TO THE FISCAL DEPOSIT

For the purposes of article 123 (LA: Art. 123) of the Law, they may not be subject to the customs regimen of fiscal deposit; weapons, ammunition, explosive merchandise, radioactive, nuclear and polluting chemical precursors and essential chemicals; diamonds, brilliants, rubies, sapphires, emeralds and natural or cultured pearls or articles of jewelry made with precious metals or with the mentioned stones or pearls; clocks; jade, coral, ivory and amber articles; the merchandise listed in Annex 10 (RGCE 2020: Anexo 10), Section A, Sector 9 "Cigars"; those indicated in Annex 29 (RGCE 2020: Anexo 29); in heading 17.01 and 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), as well as vehicles, except those classified in the tariff fractions and commercial identification numbers: 8703.21.01.00 and 8704.31.02.00, and in heading 87.11 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), as well as those classified in tariff fractions and commercial identification numbers: 8703.10.04.02, 8709.11.01.00, 8709.19.99.00, 8709.90.01.00, 8713.10.01.00, 8713.90.99.00, 8715.00.01.00 and 8715.00.02.00, provided that the companies that introduce vehicles classified in these last tariff fractions to the fiscal deposit, have the Registry in Business Certification Scheme in any modality.

Individuals or legal entities residing abroad may not introduce merchandise to the fiscal deposit regime classified in headings 95.03 and 95.04 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).

Law 119 (LA: Art. 119), 119-A (LA: Art. 119A), 123 (LA: Art. 123), Tariff of the Law on General Import and Export Taxes (TIGIE) Chapters 50 to 64, Regulation 177 (RLA: Art. 177), 229-II (RLA: Art. 229), General Rules of Foreign Trade (RGCE) 7.1.1. (RGCE 2020: Regla 7.1.1), Annexes 10 (RGCE 2020: Anexo 10) and 29 (RGCE 2020: Anexo 29)