RULE 4.5.6: RESPONSIBILITY FOR SOLIDARITY OF THE GENERAL WAREHOUSES OF DEPOSIT

In accordance with article 119 (LA: Art. 119) of the Law, the general warehouses of deposit that issued the "Electronic Quota Letter" of Annex 1 (RGCE 2020: Anexo 1), once the customs clearance has been completed, will be responsible for solidarity for the tax credits originated by the detection of shortages, surpluses and non-arrival of the merchandise destined for the fiscal deposit regime, without prejudice to the responsibility of the customs agent, customs agency or the customs representative, who processed their dispatch provided that they do not present the notices refer to the penultimate paragraph of said article.

Law 53-VI (LA: Art. 53), 119 (LA: Art. 119), 119-A (LA: Art. 119A), Regulation 177 (RLA: Art. 177), 178 (RLA: Art. 178), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)