23 junio, 2024

ARTICLE 488. – The effects that constitute luggage can be imported or exported in accordance with the regime foreseen in this Chapter.

ARTICLE 489. – Baggage means the new or used effects that a traveler, considering the circumstances of his trip, could reasonably use for his personal use or consumption or to be given, provided by the quantity, quality, variety and value not to be presumed to be imported or exported for commercial or industrial purposes.

ARTICLE 490. – It is prohibited to import or export under the regime provided in this Chapter merchandise that does not constitute luggage.

ARTICLE 491. – The Executive Power may, for well-founded reasons, restrict the application of the regime foreseen in this Chapter with respect to certain effects.

ARTICLE 492. – 1. The luggage may be driven by the traveler or be sent before or after the entry or departure of the traveler.

  1. The regulations shall establish the periods within which unaccompanied baggage must arrive or leave, as the case may be, to or from the customs territory.

ARTICLE 493. – The effects that constitute unaccompanied baggage arriving or departing, as the case may be, once the deadlines established for that purpose have expired, will not enjoy the tax exemption foreseen in article 499.

ARTICLE 494. – If the traveler, upon entry or exit from the customs territory, carries effects whose import or export, as the case may be, is not exempt from the payment of taxes, must declare it to the customs service.

ARTICLE 495. – The customs service may require the traveler to enter or leave the customs territory, prior to its eventual revision that the declaration concerning the effects that leads or remit under the baggage regime is subject to certain formalities.

ARTICLE 496. – The traveler can not declare third party luggage as his own or take charge, on behalf of people who do not travel on board, to drive or forward effects that do not belong to him, except in cases that authorize the regulation.

ARTICLE 497. – 1. The customs service, in the exercise of the control that this code grants him on the people and the merchandise, can verify the luggage of the travelers and proceed to the personal registry of the same. Control over persons shall be exercised, except for exceptional cases, on a selective basis or by survey.

  1. Notwithstanding the provisions of section 1, the personal registration of passengers shall be carried out when it is presumed that any illicit traffic has been established.

ARTICLE 498. Unless otherwise provided, prohibitions of an economic nature shall not apply to imports or exports of effects constituting luggage.

ARTICLE 499. The importation or exportation of the effects that constitute luggage, within the maximum values ??established by the regulations, is exempt from the payment of taxes that will tax the importation or exportation, as the case may be, with the exception of Fees that have accrued for storage or extraordinary services.

ARTICLE 500.- The National Customs Administration, in accordance with what determines the regulations, is authorized to establish standard values ??for the effects that constitute luggage, according to which the maximum values ??foreseen in article 499 will be calculated, as well as As the tax base on which will be settled the taxes that tax the import for consumption or export for consumption, as appropriate, taking care not to distort the notion of the real value of the merchandise.

ARTICLE 501. – When the effects constituting accompanying baggage have been deposited and their stay exceeds the term established by the regulations, their sale shall be arranged in the manner provided for in Article 419.

ARTICLE 502. – When the effects that constitute unaccompanied baggage have entered deposit and the interested party does not request its destination within the term established by the regulations, proceed as provided in Section V, Title II, Chapter One.

ARTICLE 503. – Unless otherwise specified, the baggage regime provided for in this Chapter may not be applied concurrently with other schemes which provide for special treatment in relation to baggage.

ARTICLE 504. The ownership, possession or possession of the new effects or with a use that allows them to be considered new and which have been imported under the regime provided for in this Chapter with exemption from payment of import duties cannot be Object of transfer for valuable consideration during the term established by the regulations, which may not exceed TWO (2) years.

ARTICLE 505. – The effects referred to in this Chapter constitute merchandise, in accordance with the provisions of article 10.

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