Regimen aduanero de elaboracion, transformacion y reparacion en recinto fiscalizado

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  • Publicado : 6 de mayo de 2010
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Article 135
ARTICLE 135. The regime of elaboration, processing or reparation in thefiscal area consists in the introduction of foreign or national goods , to such fiscal area for their elaboration, processing or reparation, to be returned abroad or to be exportedrespectively.
The introduction of foreign goods under this regime is subject to the payment of the general import tax. This tax must be determined until allocate the goods to this regime.In any case the goods destinated to this regime may leave the fiscal area, except for they return abroad or exportation.
Customs authorities may authorize within the precinctsaudited, the goods stored in them may be worked, transformed or repaired under the terms of this article.
The national goods will be considerated as exported for legal purposes, at thetime of allocate to the regime provided en this article.
the losses resulting from the processes of production, processing or repair, did not cause the general import tax. Thedesperdicion not returned will not cause that tax if proved that have been destroyed in compliance with the monitoring provisions for this purpose provided in the regulations
When theproducts resulting from the processes of production, transformation or repair, are returned abroad, they pay the general import tax.
by shortages of goods for the regime provided forthis article, it will cause taxes for the foreign trade that apply.
may enter the country through the arrangements in this regimen, machinery and equipment required for theproduction, processing or repair of the goods in the fiscal area, if they pay the general import tax and also if they satisfy the non-tariff regulations and restrictions applicable to this regime.
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