RULE 5.2.3: MERCHANDISE NOT SUBJECT TO PAYMENT OF VAT (IVA) (ANNEX 27)

The merchandise that according to the Value Added Tax Law (Ley del Impuesto al Valor Agregado) are not subject to the payment of said tax upon import, will be, among others, those contained in Annex 27. (RGCE 2020: Anexo 27)

When in Annex 27 (RGCE 2020: Anexo 27) the tariff fraction and, where appropriate, the commercial identification number is not included, in which the merchandise to be imported is classified and the importers consider that due to the import of said merchandise is not obliged to pay the Value-Added Tax (Impuesto al Valor Agregado), they may make an inquiry in terms of rule 4.4.4. of the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal).

General Rules of Foreign Trade (RGCE) Annex 27 (RGCE 2020: Anexo 27), Miscellaneous Fiscal Resolution (RMF) 4.4.4., Annex 1-A