ARTICLE 25: REQUIREMENTS TO PERFORM A PRELIMINARY EXAMINATION OF GOODS

     

    Merchandise that are in deposit with customs may be grounds for acts of conservation (RLA: Art. 51), examination and sampling (RLA: Art. 49), provided that their nature or taxable bases are not altered or modified for customs purposes. The customs authority may authorize the taking of samples, in which case the contributions and countervailing duties that correspond to them will be paid.

    Likewise, in the case of the goods referred to in this article, storage services may be provided, laboratory analysis (LFD: Art. 52), surveillance, labeling, marking and placement of legends of commercial information. For these purposes, the customs authorities will take the necessary measures to safeguard and protect the tax interest and the merchandise itself. (LA: Art. 176) (LA: Art. 178)

    The merchandise that are in deposit before the customs in the controlled premises, may be destined to the regime of strategic controlled premises, without it being necessary to withdraw them from the warehouse in which they are in deposit before the customs, complying with the control guidelines indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.8.11)