RULE 4.8.12: OPTION TO ALLOCATE MERCHANDISE IN DEPOSIT BEFORE CUSTOMS TO THE STRATEGIC CONTROLLED PREMISES REGIME

For the purposes of articles 25 (LA: Art. 25), last paragraph and 135-A, second paragraph (LA: Art. 135A) of the Law, the merchandise that are in deposit before customs in the controlled premises, may be destined for the customs regime of strategic controlled premises, without it being necessary to remove them from the warehouse where they are located, complying with the "Guidelines to allocate merchandise in deposit before customs under the Strategic Controlled Premises (Recinto Fiscalizado Estratégico) regime" issued by the General Customs Administration (Administración General de Aduanas), which can be consulted on the Service Tax Administration (Servicio de Administración Tributaria) Portal.

Law 25 (LA: Art. 25), 135-A (LA: Art. 135A)