RULE 4.8.15: DETERMINATION OF THE GENERAL IMPORT TAX (IGI) IN THE EXTRACTION OF MACHINERY AND EQUIPMENT FROM THE STRATEGIC CONTROLLED PREMISES

For the purposes of article 135-D (LA: Art. 135D) of the Law, in the case of the extraction from the strategic controlled premises of ..machinery and equipment for its definitive importation, the General Import Tax (Impuesto General de Importación) may be determined, considering the customs value declared in the customs declaration (pedimento) or through the electronic means with which the merchandise were introduced to the regime of strategic controlled premises, decreasing said value in the proportion that represents the number of days that said merchandise has remained in national territory with respect to the number of days in which said goods are deducted, in accordance with the provisions of articles 34 and 35 of the Law on Income Tax (Ley del Impuesto sobre la Renta). In the case of goods that do not have the percent authorized in the mentioned articles, the number of days in which they are deducted will be considered to be 3,650.

Law 52 (LA: Art. 52), 135-D (LA: Art. 135D), Law on Income Tax (Ley del Impuesto sobre la Renta) 34, 35