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| titulo | RULE 4.5.12: RETURN ABROAD OF MERCHANDISE IN THE FISCAL DEPOSIT |
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| nombre_clave | Regla 4.5.12 |
| contenido | RULE 4.5.12: RETURN ABROAD OF MERCHANDISE IN THE FISCAL DEPOSIT For the purposes of article 120, section III
font-family:; I. The customs agent of the general warehouse of deposit or the exporter, will promote the extraction customs declaration (pedimento) before the customs within whose circumscription the authorized premises for the fiscal deposit are located, in which they must declare the corresponding identifier according to Appendix 8
font-family:; The general warehouse of deposit may promote the operation referred to in this section, through a customs agent or customs agency, provided that it is attached to the extraction customs declaration (pedimento), in writing in which it assumes responsibility for solidarity for the non-arrival of the merchandise. II. The withdrawal customs declaration (pedimento) will be presented to the credit institutions authorized to collect foreign trade taxes, as referred to in rule 1.6.2.
font-family:; III. Once the extraction customs declaration (pedimento) has been submitted, the merchandise may be removed from the premises for its return abroad, which may be carried out by any means of transport. On its course to the customs of departure from the country, the merchandise will protect its legal stay with a copy of the extraction customs declaration (pedimento), destined for the carrier, provided that it is within the authorized period for its departure from the country. The extraction customs declaration (pedimento) will be the one presented to the customs of exit. IV. Upon arrival at the customs of exit, the extraction customs declaration (pedimento) will be submitted to the automated selection mechanism. Law 120-III
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