SPECIAL REGIMES

Import and Export Special Customs Regime are those which require liabilities and tributary fiscal control distinguished from those under the Ordinary Customs Regimes, for they occur with exemption, partial or total suspension of taxes, in some cases upon the provision of a guarantee of the suspended values.

They are applied to assets that stay or leave the Country on temporary basis, according to necessity of repair, expositions, market fairs, services provision, tests or for scientific purposes, composition of other assets as parts and pieces of finished product, destined for exportation, for use in the manufacturing process, among others.