ARTICLE 100: MERCHANDISE THAT INTEGRATE HOUSEHOLD GOODS

Household goods that can be imported free of Foreign Trade Taxes, the people referred to in article 61, section VII and 142, second paragraph of Law (LA: Art. 61) (LA: Art. 142), includes the following used merchandise (RGCE 2022: Regla 3.3.5): the trousseau and movable property of a house, which serve exclusively and properly for the use and ordinary treatment of a family; clothing; books; bookshelves; works of art or science, which do not constitute complete collections for the installation of exhibitions or art galleries; the scientific instruments of professionals, as well as the tools of workers and artisans, provided they are indispensable for the development of the profession, art or profession. (LA: Art. 104) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 3.3.4)

The scientific instruments and tools that will enjoy such exemption may not constitute the complete equipment for the installation of laboratories, offices, or workshops.