Temporary importation regime

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Temporary Importation Regime By: Juanita Suarez Caypa

description

Accolrding To The regime to import. International Business 2. University of Ibague

Transcript of Temporary importation regime

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Temporary Importation Regime

By:Juanita Suarez Caypa

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Article 327. Temporary admission for re-export in the same state.

National Customs Territory

Re-Export

RESTRICTED circulation

The temporary admission for re-export in the same state, may be short or long term according to the Article 329 of the present

Decree.

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Special Provisions

The merchandise are admitted temporarily for re-export when:

Presentation and preservation of the documents

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Special Provisions

In case of capital goods entered under the temporary admission (long term):

Import or registration

license

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Special Provisions

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Article 329. Deadline.

SHORT TERM

Max. Six (6) Months

LONG TERM

Max. Five (5) years.

Goods that are imported to meet a specific purpose

Capital goods, parts and accesories required for normal operation

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Article 330. Warranty.

For the

nation •By the end of the procedure with payment of customs duties, default interest and penalties that may apply.

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Paragraph

For the temporary admission of goods which come aimed at scientific, cultural, or recreational sports is not required to adopt warranty.

For the

nation

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Article 331. Settlement and payment

DECLARATION OF SHORT-TERM

DECLARATION OF LONG-TERM

Custom duties in pesos converted into units of value tax (UVT) at rates in effect in the date of its submission and acceptance

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Article 332. Ending of the regime

The temporary admission end with:1. The re-export of the goods;

2. Imports for consumption or franchise, if the latter might arise

3. Changing job done by the customs authority in the event of breach of the obligation as provided in Articles 334 and 335 of this Act and the terms and conditions provided by the Tax and Customs by general resolution.

4. The destruction of the goods by force majeure demonstrated to the customs authority by denaturation or destruction of the goods, provided that the latter has been performed in the presence of the customs authority;

5. Legalization of merchandise when it might arise.

6. Changing Temporary Export Re-Export Final, upon proof of payment of customs duties incurred to date that temporarily re-exported good.

7. Voluntary departure.

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Article 333. Repair or replacement of goods under temporary long term

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Article 334. Changing the regime

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Article 335. Failure termination of temporary admission

FAILURE TO TERMINATION OF TEMPORARY ADMISSION SHORT TERM

Apprehend of the merchandise The warranty will be made effective

FAILURE TO TERMINATION OF TEMPORARY ADMISSION LONG TERM

Declaring failure and sorting make it enforceable in the amount corresponding to unpaid fees, default interest and the amount of the penalties.

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Paragraph 1.

DIAN may be declare the termination for default of the regime when determining the non-payment of fees and owing to half the period specified in the temporary admission declaration.

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Paragraph 2.

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SECTION IIOther Provisions

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Article 336. Financial leasing contract.

Financial leasing contracts on goods imported into the country under the temporary admission of long term without generating the termination, or loss of profits from the scheme. In enshrined events above, the respective contract shall be retained by the declarant in accordance with Article 285 of this Decree.

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Article 337. Temporary admission of private service aircraft

These aircraft may leave and enter the national customs territory during the term authorized in the respective administrative act.

Imported temporarily

-1 Year

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Article 338. Temporary admission of vessels for pleasure or sports private service.

For purposes of the referred to in the preceding paragraph, the boats will arrive by anchoring places or areas authorized and empowered by the maritime authority.

Imported temporarily

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Article 339. Temporary Admission and similar containers entering and leaving the country.

The entry or departure of containers with controlled goods without requiring the presentation of a statement or request. Customs control the entrance and exit of empty containers, which must be identified and individualized by those responsible.

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Article 340. Re-export.

The temporarily imported goods in the long term may be re-exported at any time during the term of the period stated in the Declaration of temporary admission, provided it has not been apprehended, and the declarant is current on dues for the term that has actually been in the country.

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