RULE 7.3.8: BENEFITS OF REGISTRY IN THE BUSINESS CERTIFICATION SCHEME IN THE MODALITY OF CERTIFIED COMMERCIAL PARTNER, RUBRIC LAND CAR CARRIER

The companies that have the Registry in the Business Certification Scheme, Certified Commercial Partner modality, rubric Land Car Carrier, authorized in accordance with section I of rule 7.1.5. (RGCE 2020: Regla 7.1.5), will have the following facilities:

I. The General Administration of Foreign Trade Audit (Administración General de Auditoría de Comercio Exterior) will maintain a list of Certified Commercial Partners, which will be published, with prior authorization from taxpayers, on the Service Tax Administration (Servicio de Administración Tributaria) Portal, for the purpose of sharing it with companies.

II. In the case of the theft of temporarily imported trailers, semi-trailers or container ships, by applying the procedure established in rule 4.2.1. (RGCE 2020: Regla 4.2.1) for its definitive import, in order to determine the taxable base of the General Import Tax (Impuesto General de Importación), the companies may choose to consider the equivalent amount in national currency that corresponds to 50% of the value contained in the column called "Loan" (average value for credit) of the National Automobile Dealers Association (NADA) Official Commercial Truck Guide (yellow book), corresponding to the date of temporary importation, without applying any deduction.

General Rules of Foreign Trade (RGCE) 4.2.1. (RGCE 2020: Regla 4.2.1), 7.1.5. (RGCE 2020: Regla 7.1.5)