RULE 4.8.16: JOINT DISPATCH OF THE STRATEGIC CONTROLLED PREMISES

For the purposes of the provisions of article 144, section XXXIII (LA: Art. 144) of the Law, companies that have authorization to establish themselves in a strategic controlled premises, located within or adjacent, including through the confinement of routes, with a fiscal precinct located on the border of the country, may introduce or extract merchandise of foreign trade under the joint dispatch scheme, provided that they comply with the applicable requirements and conditions, in accordance with the guidelines issued by the General Customs Administration (Administración General de Aduanas) for this purpose, which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Law 14-D (LA: Art. 14D), 144-XXXIII (LA: Art. 144)