RULE 4.8.14: REGULARIZATION OF SURPLUS OR UNDECLARED MERCHANDISE IN THE STRATEGIC CONTROLLED PREMISES

For the purposes of article 184, section I (LA: Art. 184) of the Law, when the customs authority detects surplus or undeclared merchandise when exercising its faculties of verification, the person authorized to allocate merchandise to the strategic controlled premises regime will have a period of 10 days from the day after the notification of the act that is drawn up for this purpose in accordance with articles 46 (LA: Art. 46) and 150 (LA: Art. 150) or 152 (LA: Art. 152) of the Law, to process the customs declaration (pedimento) for introduction to the strategic controlled premises that protects surplus or undeclared merchandise, attaching the applicable documentation in the terms of article 36-A (LA: Art. 36A) of the Law and the fine referred to in article 185, section I (LA: Art. 185) of the Law.

In the event that the person authorized to allocate merchandise to the strategic controlled premises regime processes the customs declaration (pedimento) that protects the introduction within the period provided for in the previous paragraph and proves the payment of the corresponding fine, the authority that drafted the act will dictate immediately the resolution ordering the return of the merchandise. Otherwise, the determination of the contributions and, where appropriate, the compensatory fees, as well as the imposition of the corresponding fines or the seizure of the merchandise, as the case may be, will proceed.

In the introduction customs declaration (pedimento) referred to in this rule, with which surplus or undeclared merchandise is destined to the regime of strategic controlled premises, the corresponding identifier must be noted in accordance with Appendix 8 (RGCE 2020: Apendice 8) of Annex 22.

The provisions of this rule shall proceed provided that the total value of the surplus or undeclared merchandise does not exceed the equivalent in national currency of 15,000 (fifteen thousand dollars) or 20% of the total value of the operation and the merchandise is not listed in Annex 10 (RGCE 2020: Anexo 10); and it can only be applied on one occasion, when the customs authority detects surplus or undeclared merchandise, once the customs clearance has been completed.

Law 36-A (LA: Art. 36A), 46 (LA: Art. 46), 150 (LA: Art. 150), 152 (LA: Art. 152), 184-I (LA: Art. 184), 185-I (LA: Art. 185), General Rules of Foreign Trade (Reglas General del Comercio Exterior) Annex 22 (RGCE 2020: Anexo 22)