ARTICLE 135. – 1. Any ship must bring on board for its presentation to the customs service:
- a) The declaration of the particulars related to the ship;
- b) Or the original cargo manifests, with the declaration of unaccompanied shipment and of the maritime commissions;
- c) The manifest of the rancho;
- d) The manifest of the merchandise.
- There will not be obligation to disclose the apparels or utensils of the ship or the shipment accompanied by the passengers.
ARTICLE 136. – If it is not possible to present the original cargo manifests as foreseen in SECTION 130, subparagraph b), a detailed description of the whole shipment, information and other pertinent documentation must be provide to customs service.
ARTICLE 137. – When it refers to ships with a capacity of fifty passengers as minimum, the manifest of rancho can contain a partial declaration, establishing that the merchandise which is not detailed in it, was stored on board in warehouses, and will be closed and sealed or sealed by intervention of the customs service; remaining like this until the ship’s departure. In this situation, a declaration of the detail of the accesses to the warehouses above-mentioned should be made, so that they remain individualized with related to the other compartments.
ARTICLE 138. – The documentation above mentioned in SECTION 135, subparagraph 1, should be submitted, together with its translation into the national language, immediately after the arrival of the ship, except for the translation of the original cargo manifest, which may be submitted up to two (2) days after the date of arrival.
ARTICLE 139. – On the assumption that with a refusal to submit the required documentation in SECTION 135, subparagraph 1, the customs service authorities may interdict the ship and enforce it to return abroad.
ARTICLE 140. – Within two (2) days from the completion of discharge, you may correct any material error excusable committed in the translation of the original cargo manifest, whether it was by increasing, decreasing, or changing its content.
ARTIGLE 141. – 1. If at the end of the completion of discharge, happens to have remaining goods related to which it would have been declared in accordance with SECTIONS 135 and 136, the differences with the respective letter of ratification or other forms provided in this Code or its regulations, within a period of two (2) days from the completion of the discharge shall be substantiated.
- The unjustified differences mentioned in subparagraph 1, will be punished, these differences may correspond to unlawful acts that had been committed.
ARTICLE 142. – 1. If at the end of completion of discharge merchandise that have been declared, in accordance with the provisions of SECTIONS 135 and 136, is missing, the differences with the respective letter of ratification or other forms provided in this Code or its regulations, within a period of two (2) days from the completion of the discharge shall be substantiated.
- If the differences would not have been justified according with subparagraph 1, it shall be presumed, without evidence of the contrary and the tax effect only, that the missing merchandise has been imported for consumption, is unavailable or its import is ban, the carrier and the transport agent customs are jointly and severally responsible for the corresponding tax obligations.
- The provisions of subparagraph 2 shall be applied without prejudice to the responsibility for punishes that may correspond to unlawful acts that had been committed.
