RULE 4.2.13: TEMPORARY IMPORTATION OF CONTAINERS AND STEEL PLATFORMS WITH RAILINGS AND BRACES

For the purposes of article 107, first and second paragraphs (LA: Art. 107) of the Law and 160 (RLA: Art. 160) of the Regulation, those who carry out the temporary importation of containers in the terms of article 106, section V, subsection a) (LA: Art. 106) of the Law, will be to the following:

I. In the case of containers with imported merchandise or empty to load export merchandise, which are their property or are part of their fixed assets, must process the respective customs declaration (pedimento) without requiring the physical presentation of the merchandise.

II. In other cases, in the temporary importation of containers with import merchandise or empty to load export merchandise, or in the return of the same, must be processed on the Service Tax Administration (Servicio de Administración Tributaria) Portal, through the Digital Window the corresponding "Proof of temporary import, return or transfer of containers".

III. In the case of transfer within national territory, the receiving company must process the aforementioned certificate on the Service Tax Administration (Servicio de Administración Tributaria) Portal, through the Digital Window.

IV. Those who carry out the temporary importation of containers in terms of the provisions of this rule, must comply with the following:

a) Carry out the traffic control system which must contain in an automated way the information contained in the certificates issued, the inventory of all containers, as well as the discharges corresponding to the entrances and exits of national territory and transfers and put it to disposition of the customs authority when required.

b) Keep an electronic file and registry of all the records of entry or exit from the national territory, as well as the transfers made duly validated by the customs authority and, where appropriate, of the customs declarations (pedimentos), also must present a report to the customs authorities when is required.

V. Temporary imported containers may be used for the transport of both national and foreign merchandise, as well as for domestic transport.

VI. At the time of processing the "Proof of temporary import, return or transfer of containers" in the Digital Window, the following information must be provided:

a) Container initials.

b) Container number.

c) Verifying digit.

d) Container type (In accordance with Appendix "I" of the ISO International Standard that includes the types of containers and their accessories).

VII. Under this rule, may also be imported, chassis that are exclusively used as container ships, steel platforms with railings and braces that facilitate the loading, unloading and handling of merchandise for exclusive use in containers, as well as motor generators, that only allow to provide enough energy for the refrigeration of the container in question, in which case the temporary importation will be 5 years. For this, the following information must be provided:

a) Description of the unit.

b) Unit number.

Law 36-A (LA: Art. 36A), 43 (LA: Art. 43), 106-V (LA: Art. 106), 107 (LA: Art. 107), 146 (LA: Art. 146), Regulation 160 (RLA: Art. 160)