PABLO EDUARDO GIMENEZ
REGIMEN ADUANERO 2º AÑO
VICENTE LOPEZ. SABADOS
The baggage regime is regulated in our customs code, being in the section of special regimes, understanding all the new or used effects of a traveler, which are used for personal use or consumption, or to be given as long as the quantity, quality, variety and value. They do not presume to be imported or exported, for commercial or industrial purposes. There are two types of luggage:
- Accompanied, composes the effects that travel in the same means of transport as the traveler.
- Unaccompanied, composes the luggage that arrives in the country by other means than the traveler. This must enter, within a period of up to three months before and up to six months after, counted from the date of departure of the traveler.
The customs code establishes that, luggage that does not exceed the maximum values established by the regulations, is free of tax payments that are levied on imports or exports, with the exception of the fees that would have been generated for storage or extraordinary services. They are also free of the payment of liens, luggage that is accompanied and that is relative to clothing and personal items, books, brochures and newspapers. For the rest of the objects covered by this regime, there are two types of franchises, which it is worth clarifying that they are individually and that they are not cumulative:
- If the traveler enters by air or sea the tax exemption, has a limit of 300 dollars or its equivalent in another currency. And if you enter by land or fluvial the maximum amount is 150 dollars or its equivalent in another currency. The excess, provided that the objects fall within the concept of baggage, is subject to the payment of a 50% tax on said surplus.
- For purchases in Free Shops, you will enjoy an additional deductible on those goods acquired in them. When entering by air and sea it is 500 dollars or its equivalent in another currency. The excess described, provided that the objects are framed within the baggage concept, will be subject to the payment of a 50% tax on said surplus.