ARTICLE 32: PROCEDURE TO PASS THE FEDERAL TAX AUTHORITIES MERCHANDISE THAT CAUSES ABANDONMENT
When the period has elapsed, corresponding to the case in question, referred to in article 29 of this Law (LA: Art. 29), the customs authorities shall notify the owners (CFF: Art. 137) or consignees of the merchandise personally, at the address shown in the document of transport, which has passed the deadline for abandonment and have fifteen days to withdraw the merchandise, after proof of compliance with the obligations in terms of regulations and non-tariff restrictions, as well as the payment of tax credits caused and that, not doing so, it will be understood that they have become property of the federal tax authorities (RGCE 2020: Regla 2.2.4). In cases where the notification cannot be made personally; no address (RGCE 2020: Regla 1.1.2) has been indicated or the one indicated does not correspond to the person, the notification will be made by bulletin boards (CFF: Art. 139) at customs. (RGCE 2020: Regla 2.2.1) (RGCE 2020: Regla 2.2.4) (RGCE 2020: Regla 2.2.5)
In the case of explosive, flammable, polluting or corrosive merchandise, as well as perishable or easily decomposable merchandise and live animals, the period for withdrawing the merchandise referred to in the preceding paragraph shall be three days.
Once the Service Tax Administration (Servicio de Administración Tributaria) determines the destination of the merchandise that has become the property of the federal tax authorities and which can be disposed of in accordance with the provisions of article 145 of this Law (LA: Art. 45), the persons who provide the services indicated in the article 14 y 14-A of the Law itself (LA: Art. 14) (LA: Art. 14A), shall destroy (RLA: Art. 62) those merchandise that do not have this deconcentrated administrative body, for which must comply with the procedure that the Service Tax Administration (Servicio de Administración Tributaria) established by rules (RGCE 2020: Regla 2.2.5). The cost of destruction will be committed by the persons who carry it out.