RULE 4.5.26: IMPORT OF SAMPLES TO THE FISCAL DEPOSIT FOR EXHIBITION AND SALE OF MERCHANDISE AND PROHIBITED MERCHANDISE

Legal entities that have the authorization referred to in article 121, section I (LA: Art. 121) of the Law, may make the introduction to the fiscal deposit of samples and sample collection, provided that they comply with the requirements established in rule 3.1.2. (RGCE 2020: Regla 3.1.2), and the procedure established in rule 4.5.19. (RGCE 2020: Regla 4.5.19)

They may also introduce watches and jewelry made with precious metals or with diamonds, brilliants, rubies, sapphires, emeralds and natural or cultured pearls, the one indicated in Annex 10 (RGCE 2020: Anexo 10), Section A, Sector 9 "Cigarette" of this resolution, as well as merchandise classified 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).

Law 121-I (LA: Art. 121), Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) Chapters 50 to 64, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 3.1.2. (RGCE 2020: Regla 3.1.2), 4.5.19. (RGCE 2020: Regla 4.5.19), Annex 10 (RGCE 2020: Anexo 10)