ARTICLE 35: DEFINITION OF CUSTOMS CLEARANCE
For the purposes of this Law, customs clearance is understood as the set of acts and formalities related to the entry of merchandise (LA: Art. 2) into and from the national territory, which, in accordance with the different traffics (LA: Art. 11) customs regimes (LA: Art. 90) established in the present order, must perform (LA: Art. 6) (LA: Art. 36) before customs, customs authorities and those who introduce or extract (RGCE 2020: Regla 3.7.28) (LA: Art. 40) (RLA: Art. 236) merchandise from the national territory(LA: Art. 40), whether consignees, addressees, owners, payee or holders in imports and senders in exports, as well as customs brokers (LA: Art. 159) or customs agencies, employing the electronic customs system (RLA: Art. 1) (LA: Art. 6) (RGCE 2020: Regla 1.1.3) (RGCE 2020: Regla 1.9.18) (RGCE 2020: Regla 2.4.11) (RGCE 2020: Regla 3.1.12). The Service Tax Administration (Servicio de Administración Tributaria) will establish, by means of rules, what is appropriate in cases of contingencies in the electronic customs system arising from unforeseeable circumstances or overwhelming force.