ARTICLE 8: VESSELS INTENDED FOR COMMERCIAL FISHING
For the purposes of article 2-A, section I, subsection e) of the Law (LIVA: Art. 2A), it is considered that a vessel is intended for commercial fishing when it is determined in the matriculation or registration thereof, unless proven otherwise.
Likewise, for the purposes of article 25, section III of the Law (LIVA: Art. 25), in the case of the importation of the aforementioned vessels, these are considered destined for commercial fishing, when for the purposes of payment of the general import tax they are considered as fishing vessels, factory ships or other vessels for preparation or conservation of fishery products.