LAW NO. 20.997 MODERNIZES CUSTOMS LEGISLATION Having present that the National Congress has given its approval to the following Bill: " Article 1.-Enter into the decree with force of law N ° 30, 2004, of the Ministry of Finance, which approves the recast, coordinated and systematised text of the decree with force of law N ° 213, 1953, of the Ministry of Finance, on the Customs Ordinance, the following amendments: 1.-Incorporate, following Article 23, the following: Articles 23a and 23b: " Article 23a.-The National Director of Customs, at the request of the interested parties, may certify as Authorised Economic Operators to persons who may act in the logistics chain of foreign trade, in order to access the benefits related to control and simplification of customs processes, according to his role in this chain. By means of a regulation dictated by the supreme decree of the Ministry of Finance, issued under the formula "By order of the President of the Republic", the activities that can be considered for the certification of Operator will be established Authorised Economic, as well as the requirements, conditions, prerogatives and obligations of persons who have access to certification. The certification shall be valid for three years, renewable for successive periods, provided that the Authorised Economic Operator maintains the requirements for its qualification and meets the obligations laid down. In the event of non-compliance, in whole or in part, the National Director of Customs may suspend or revoke the certification in accordance with the provisions of the Regulation referred to in the preceding paragraph, without prejudice to any other liability which can be made effective by the facts that make up such non-compliance. Article 23b.-In the case of import and export destinations, and for the purposes of carrying out its audit and audit functions, the Customs Service may certify persons with the object of assisting them in the processes of determination of weight, moisture, sample extraction, representative sample preparation, measurement, calibration, chemical analysis and others to be determined by the resolution of the National Director of Customs. By means of a regulation issued through the Ministry of Finance, the requirements and obligations that the persons referred to must comply with in order to access the certification will be established. The certification shall be granted for three years, renewable for successive periods, provided that the certified person maintains the requirements for granting it and meets the obligations associated with its role in the processes of import or export in which has intervened. Certified persons, their partners, representatives and employees shall be subject to the disciplinary jurisdiction of the Director of the National Customs, in accordance with the terms of Article 202 of this Ordinance, without prejudice to any other '............................. (a) the following final sentence, in its number 1): "Likewise, those carried only for their personal use, by crew members of ships, aircraft and other transport vehicles." (b) Substitute, in its number 3), the expression "adult person" by 'older passenger, excluding crew members'. c) Add, in your final paragraph, the following final sentence: "In the same way you will determine the objects that may be included within the concept of baggage when carried by crew members." 3. In point (a) of Article 56 (5), it shall be incorporated after the final point, which shall be followed, the following expression: " The foregoing shall be without prejudice to the destination of the deposit which is being cured in accordance with the provisions of Article 56 (1) of the Treaty. provided for in Article 111a of this Customs Ordinance. " 4. In the first paragraph of Article 60, incorporate the following final sentences: " In these cases, when a fine is applied, the maximum amount will be up to 200 monthly tax units. If there is a recurrence, a fine of up to 300 monthly tax units may be applied. " 5. Following Article 80, the following Article 80a shall be incorporated: " Article 80a.-Without prejudice to Article 80, the National Customs Service shall not accept the import declarations granted for exemptions or customs relief, contained in Section 0 of the Customs Tariff and in special laws and customs duties which provide for suspensive arrangements, irrespective of their nature and nature, where the Service establishes that the person manifest the destination is in one of the following situations: (a) Register one or more debts for rights, taxes, fees and other charges, and/or fines applied by the National Customs Service or any other audit institution, for a total amount exceeding 200 monthly tax units per more than one year. In such cases, the inability will cease when the payment of what is due is credited for the concepts referred to above or the existence of payment agreements that have been subscribed with the respective services, reactivating the inability when it is credited any non-compliance with the latter. b) Haber has been convicted of a firm and enforceable sentence for a crime established in this Ordinance. The inability will be one year, counted from the firm conviction. This inability and its duration will also apply to the legal person, even in fact, who is dealing with the destination, whose partners have been convicted in the terms set out above. (c) Register for repeated penalties for infringements or customs breaches in the one year period. In this case, the inability will be declared by a resolution founded by the National Director of Customs, up to the deadline of one year, according to the gravity of the facts. In addition, the National Customs Service will not accept customs duties of any kind, when requested by an international agency in accordance with an international agreement in force in Chile. " 6. The following Article 91a is incorporated in the following Article 91 bis: " Article 91a.-The National Director of Customs shall regulate the obligations and powers of the Express Delivery Companies or International Express, with the understanding of those who provide the service of collection, transport, reception and delivery of this type of shipments, from and abroad, using their own or third-party means, without losing control and the responsibility of them throughout the supply of that service. The maximum amount of dispatches that can be made by these companies will be set by supreme decree of the Ministry of Finance. The entry and exit of the express delivery consignments shall be subject to the special rules established by the Director of Customs for this type of consignment, in accordance with the provisions of Article 191 (1) (c) of this Ordinance. to their procedures, deadlines, deposit and documentary formalities. In the rest, the rules of this same legal body will apply to them. The goods referred to in the preceding paragraph may be stored in enclosures specially authorized to carry out operations for the entry and exit of such consignments, by the time limits determined by the Director of Customs, The provisions of Article 56 (4) and Articles 58 to 62 of this Ordinance shall apply to them. The conditions and requirements for the enabling and functioning of these customs warehouse enclosures shall be approved by supreme decree of the Ministry of Finance, dictated and signed by the Minister of Finance, by order of the President of the Ministry of Finance. Republic. Undertakings providing services in accordance with this Article shall be responsible for the payment of the duties, taxes, fees and other charges resulting from the respective operation and the fines applied to them. In any event, such undertakings, their partners, representatives and employees shall be subject to the disciplinary authority of the Director of the National Customs, in accordance with the terms of Article 202 of this Ordinance. compliance with Article 4, No. 17, of the organic law of the National Customs Service. Likewise, the companies will represent the foreign principal in the terms and conditions of the contract of international rapid delivery service, in order to carry out all the necessary formalities for the performance of the contract, including the return of the goods abroad in case of rejection by the recipient. Similarly, these companies will have the right to request the refund of the import duties and taxes paid by order or on behalf of others, both before the National Customs Service and before the General Treasury of the Republic, when the respective import declaration has been cancelled for the purpose of re-exporting or delivering the goods to the Customs Service. " 7. Amend Article 92 as follows: (a) Add, in the second subparagraph, the following sentence "or left without effect", the following: ", ex officio or at the request of a party," b) Remove the third, fourth and fifth points. 8. In accordance with Article 92, the following Article 92a: " Article 92a.-If, in the case of customs purposes, greater rights, taxes, fees or charges are higher than those charged, the Service may issue charges within the two-year period, from the date of the legalisation of the declaration, except in the case of charges resulting from the verification of origin for the application of preferential tariff arrangements referred to in conventions or treaties international, in which case the carg they may be made up to the extent that the various agreements or conventions consider for the preservation of documents which serve as a basis for the preferential origin of the goods. Likewise, in the case of importation of goods having the condition of capital goods in accordance with the provisions of Law No 18,634, and in all cases where a special law establishes requirements whose non-compliance implies the (a) a statement of objections may be made within the time limit laid down by those special laws. In the case of declarations which provide for suspension of rights, the time limit shall be counted from the date of the legalisation of the final declaration cancelling the suspension declaration. Such charges shall have executive merit and shall be subject to the procedural rules laid down in the Tax Code. In the event that the existence of dolo or the use of maliciously false documentation is found in the declarations submitted to the Service, the period of two years shall be extended to five. The charges to be charged pursuant to this Article shall be notified by sending a copy of the document to the consignee or importer by registered letter addressed to the address indicated in the customs destination document. Also refer to a copy of the charge referred to the dispatcher. The notification shall be deemed to have been issued on the third day of issue. They may also be claimed in accordance with the provisions of Article 117 and shall not be required to lodge the claim with prior payment of the duties, taxes, fees or charges. The person concerned shall have a period of two years in which to request the excess of the customs duties to be repaid, if the costs of the excess are greater than those corresponding. " 9. In the third paragraph of Article 94, the words 'refer to Articles 92 and 97' shall be replaced by the words 'Article 97'. 10. The following points, second, third and fourth, shall be incorporated in Article 104: " Notwithstanding the provisions of the foregoing paragraph, and without prejudice to Article 25, persons benefiting from the benefit provided for in the third subparagraph Article 64 of Decree-Law No 825 of 1974 and importers obtaining the certification laid down in Article 23a of that Ordinance, which import goods which have not previously received the suspension arrangements provided for in the Articles 107 to 109, and 111 bis and complying with the requirements to be laid down by decree The Ministry of Finance, issued under the formula "At the order of the President of the Republic," may withdraw foreign goods located in the customs warehouse for importation without payment of the duties, taxes, fees and other charges which they cause, with the exception of the payment of storage and mobilisation services. Persons applying for the provisions of the foregoing paragraph shall be required to provide, prior to the removal of the goods, a guarantee consisting of a bank or insurance policy, immediate execution, or equivalent security, which ensure payment of the duties, taxes and other charges and any adjustments and interests that may be caused. By means of the decree referred to in the preceding paragraph, the type of guarantees to be required, the scope of the application, the period of validity and the conditions, conditions and time limits for making it effective, as well as the related with your administration. Duties, taxes and other charges shall be paid within the period of 60 days from the date of the legalisation of the import declaration, with the end of the 15-day period referred to in the Article 89 of this Ordinance. If the payment is not made within the period indicated in the previous subparagraph, the guarantee shall be made effective until payment of the rights, taxes and other charges due, including the corresponding adjustments and interests, are paid. (a) to the detriment of the fact that the importer may not continue to impose the benefit referred to in the previous points for the term of one year since the non-compliance. ' 11. Replace Article 108 by the following: " Article 108.-The Director of the Customs Office may, on the basis of an established request, authorise for further re-export, temporary admission for inward processing of foreign goods up to for a period of two years, which may be extended for a period of one year, in eligible areas approved by the Customs Service. Foreign goods may consist of finished goods, medium-processing, or raw materials, parts, parts and other inputs, to which, depending on their state or condition, they are subjected to manufacturing, processing, integration, assembly, processing, refining, repair, maintenance, improvement or other similar processes. In carrying out the authorised processes, raw materials, parts, parts and other national or nationalised inputs may also be used. By decree of the Ministry of Finance, issued under the formula "By order of the President of the Republic," the requirements and conditions to be met by the authorizations granted will be established. The National Director of Customs may authorise that some of the processes listed above may be executed in different enclosures than the one for these purposes. Where, before the expiry of the period of temporary admission or the extension of the period of validity, the customs office of the Customs Service may authorise the importation of the foreign goods, the customs office may authorise the importation of the foreign goods, provided that the latter is not prohibited and after payment of the corresponding duties, taxes and charges, without considering the greatest value that the goods or products acquire through the processes listed above. In addition, a rate of 1% on the customs value of foreign goods declared in the respective customs destination shall be payable for every thirty days or a fraction exceeding 15, counted from the granting of temporary admission. This rate, irrespective of the time spent, may not exceed 10% on the value indicated and shall not apply in cases of non-commercial waste. If, upon completion of the respective process, raw materials, spare parts, parts or foreign inputs have been completed, the Director of the Customs Office may authorise, on request, his import up to 10% of the customs value declared in the 'customs allocation', which is exempt from the payment of the fee referred to in the preceding subparagraph, or its use in processes covered by another destination referred to in this Article. ' 12. The following number shall be incorporated, following Article 111, the following number: "5 bis.-Deposit"; and added under this Article, the following Article 111a, new: " Article 111a.-Foreign goods may be the subject of the customs allocation of deposit, for up to one year, without payment of the duties, taxes and other charges which it causes in its importation, and must be the subject of minor processes, which promote its conservation, presentation, commercial quality or preparation for its distribution or marketing, such as assembly, packaging, packaging, termination, ironing, assembling, packaging or labelling, provided that such operations do not transform or modify the nature of the operations, do not alter the attributes that determine their essential character and do not imply a change in their classification tariff. The abovementioned minor processes must be carried out in the storerooms referred to in Articles 55 et seq., the storekeepers must differentiate and delimit the areas for the storage of goods only. other operations in which the minor operations of the customs warehousing destination are carried out and subject to the other rules and instructions issued by the Director of Customs. The carrying out of minor processes in the warehouses concerned shall also affect the limitation provided for in Article 56 (4). The parts, parts or inputs incorporated in the minor processes indicated must be national or nationalized goods. The President of the Republic, by means of a supreme decree issued through the Ministry of Finance, shall lay down the requirements, requirements and guarantees that the persons concerned must comply with in order to authorize the destination referred to in this Article. provision. The destination provided for in this Article may be cancelled only by means of a customs import destination, the duties, taxes, fees and other charges payable, excluding those relating to the parties, national or nationalised parts and inputs incorporated in the respective process. The scheme provided for in this Article shall not apply in the region in which a free zone established in accordance with Article 2 (a) of the Decree Law No 2 of 2001 of the Ministry of Education is situated. Hacienda, sobre Zones Francas. ". 13. Article 137 is replaced by the following: " Article 137.-The goods expressly or allegedly abandoned, the seized and the seized, where appropriate, shall be in public auction, to the highest bidder, in the form and conditions which The National Director of Customs. For the inclusion in auction of these goods it will not be necessary to practice notification or notice of any kind. The President of the Republic may exempt weapons or war equipment from the auction. In this case the goods will become tax property. The auction may be carried out by means of a public auction system co by electronic means. The National Director of Customs shall issue a decision regulating the manner, conditions, technical standards and other procedures necessary for the implementation of this form of auction. " 14. Add, in Article 140, the following numeral 4: "4) Goods entering the country under the customs destination of deposit, without at the end of the authorised period a customs import destination has been completed." 15. Add, in Article 141, after the separate point, which happens to be followed, the following sentence: " However, the National Director of Customs, by resolution, may group in a Customs the auctions of goods which are under jurisdiction of different Customs. '. 16. Replace the final paragraph of Article 152 with the following: " Also, the National Director of Customs, prior to the favorable report of the Regional Director or the respective Customs Administrator, may donate to any charity or assistance institution. or to any educational establishment not for profit, the goods liable to be destroyed, not indicated in the previous subparagraph, and which serve to meet their social objectives, in accordance with the procedure that determines. Goods which, having been included in more than three consecutive auctions, were also considered not to have been exceeded due to a lack of bidders. This donation will be exempt from the process of insinuation and all manner of taxes and will have the character of public. " 17. Add in Article 155, following the word "tariff", the expression "and taxes". 18. The following third indent shall be added to Article 156: " Without prejudice to the foregoing, the Director may order that the auctions be carried out publicly in electronic auction, in accordance with the provisions of Article 137, in which case they do not shall proceed with the right referred to in the preceding paragraph. ' 19. Replace Article 157 by the following: "Article 157.-The goods shall be announced in order to ensure that they are distributed more widely, as determined in the respective regulations." 20. Add, in the first paragraph of Article 159, the following final sentence: "These limitations shall not apply to the auction of used vehicles." 21. Replace Article 164 by the following: " Article 164.-The successful tenderers must find out the value of the award and withdraw the goods awarded from the premises in which they are stored within seven days of the auction. If you do not find such a value or do not withdraw the goods within the aforementioned period, the sum that you have deposited as collateral will be for tax benefit and you will lose all the right to the goods, which will be incorporated in the next auction. This sum, deducted the expenses of the auction, among which the hammer rights will be included, if they correspond, will be paid to Rentas Generales de la Nación. In no case shall the goods be withdrawn without the full payment of the respective price. " 22. Amend Article 165 as follows: (a) incorporate in point (a) below the expression "tariff duties", the following terms ", taxes and other charges". (b) Substitute (c) by the following: " (c) In the case of goods seized by order of the courts of justice in proceedings for customs offences, the proceeds of the auction shall be made available to the court which has ordered the seizure, which, with their respective readjustments and interests, will be paid to Rentas Generales de la Nación in the event of a declaration of the comiso of them, or will be returned to its owner when the final judgment or final judgment is handed down duly executed. " 23. Add, in Article 176 (n), the following sentence of the words "Official Journal", the following sentence: ", without prejudice to the publication in extract provided for by the Director-National, in accordance with Article 4 (29), of the decree with force of Law No 329, 1979, of the Ministry of Finance, on the Organic Law of the National Customs Service. " 24. In Article 177, the following amendments shall be made: (a) Intercalase, following the expression 'before', the word 'notify'. (b) Add the following final sentence: "The foregoing shall not proceed in the event of a breach of time-limits." 25. Amend Article 178 as follows: (a) Add, in numeral 1) of its first indent, the following final sentence: " Dealing with merchandise affects special or additional taxation, whatever its value, with a fine of fifty percent to three hundred percent of the taxes, (b) Add, in the second subparagraph, the following final sentences: " In the case of goods, the Public Ministry may request, in the event of a special or additional charge, that the the period of the investigation, the seizure of the vehicles which have been used to perpetrate the illicit. In addition, in the event of a conviction, the use of the vehicle used to carry out the unlawful pursuant to Article 31 of the Criminal Code shall be applied as a penalty. (c) Intercalase, in the third indent, following the phrase "neither when", the following: ", not yet existing recidivism,". 26. Replace, in point (f) of Article 181, the phrase 'the suspensory regime' by the following: 'to suspensory regimes'; and, following the phrase 'temporary admission rights', the following expression: ' or deposit, except where the activities are authorised for that type of destination, " 27. The following shall be inserted in the fifth indent of Article 189 after the sentence 'referred to in the preceding paragraph': 'shall not be used for the purpose of smuggling of goods into special or additional taxation and'. 28. Amend Article 197 in the following sense: (a) Replace the second paragraph with the following: " The mandate may be constituted by special power, granted by public deed or by other means, manuals or electronic means, which authorizes the National Director of Customs, for one or more dispatches, and will be revocable according to the general rules. The president must prove the validity of the mandate, when required by the Service. " (b) He incorporates the following third, new, third, fourth and fifth points, to be fourth, fifth and sixth, respectively: "It may also be constituted by means of the endorsement of the bills of lading, transport letters, air guides or documents which they do their times, in the case of the introduction of goods into the country." 29. Amend Article 198 in the following terms: (a) Replace point (b) by the following: " (b) The share capital may not be less than 5,000 units of promotion, and at least 3,000 shall be paid at the time of the constitution. (b) Substitute, in point (d), the number "20" by "10". 30. Add, in the first paragraph of Article 199, following the locution "Customs Service", the following: ", for the period of two years referred to in the first paragraph of Article 92a." 31. Replace, in the numeral 1 of Article 201, the end point and comma by one point, and then add the following sentence: " However, the Director of the Customs Office may authorise other control mechanisms or the use of electronic means for the fulfilment of this obligation; '; Article 2.-Amend Section 0 of the Customs Tariff, contained in Decree No. 1,148 of 2011, of the Ministry of Finance, as follows: 1. Incorporate the following National Legal Note No. 6, new: " National Legal Note No. 6: The dollar amounts of tariff items 0.09, 00.23 and 0.26 will be updated every five years, by means of a supreme decree approved by the Ministry of Hacienda, issued under the formula "By order of the President of the Republic", according to the variation experienced by the Official Index of Wholesale Prices (PPM) of the United States of America, in the period of sixty months, understood between one of November of the year preceding that of the dictation of the supreme decree and the thirty of October of the year preceding the validity of that decree. In case of an amount to decimals it must be close to the top integer. If the update factor is negative, the previous current value shall be maintained. '. 2. Replace the glose of subheading 0004.0200 for the following:' Dependent on the Ministry of National Defence and officials of the Carabinieri of Chile and of the Police of Investigations of Chile; as well as State officials who, in their representation, provide services abroad. " 3. Replace, in the first indent of the glosa of subheading 0004.0500, the phrase "the personnel dependent of the Ministry of National Defense" by " the personnel dependent of the Ministry of National Defense, Carabineros of Chile, Police of Investigations by Chile and State officials who, in their representation, provide services abroad. " 4. Replace, in the second indent of No. 4 of the Legal Note of Item 00.04, the sentence "to the dependents of the Ministry of National Defense" by " the personnel dependent of the Ministry of National Defense, Carabineros of Chile, Police of Investigations by Chile and State officials who, in their representation, provide services abroad, "and the sentence" those Ministries, respectively, qualify "for" those Ministries and Institutions, respectively, qualify ". 5. Modify the glose of subheading 0009.0200, of the (a) Add, following the expression "traveller", the phrase ", excluding crew members," (b) Incorporate, following the phrase "For the same benefit shall the passengers enjoy", the expression "and crew". c) Incorporate, after the terms "US$ 500", the sentence ", per trip and US$ 350 monthly, respectively,". 6. Replace the glose of subheading 0009.8900, as follows: "Other passenger goods up to a value of US $3,000 FOB." 7. Amend the Legal Note No 6 of item 0.09 as follows: (a) Add the following final sentence in point (a): " Likewise, those carried only for their personal use, by crew members of aircraft, aircraft and other vehicles of (b) Substitute, in point (c), the term "adult person," by "older traveler, excluding crew members,". (c) Add, in the second indent, the following final sentence: " In the same manner, it shall determine the objects that may be included within the concept of luggage, when carried by crew members. " 8. Replace Item 0.23 with the following: Partida Code of the Glose U.A ADV. S.A. Encomerdas, postal shipments, shipments of fast delivery and general cargo, 00.23 0023.0000 occasional, without KB L commercial character, up to a FOB value of US$ 30, even if they are included in other items of the Customs Tariff. 9. Replace the number '100' with the number '500' in the glose of heading 00.26. 10. Amend item 00.33 in the following sense: (a) Replace, in the glosa, the expression "ONE YEAR" for "EIGHTEEN MONTHS". (b) The following Legal Notes are incorporated: " Legal Note No 1: Chileans who return definitively to the country and who proof of an uninterrupted residence abroad not less than eighteen months, may be imported under this Item a vehicle which, corresponding to one of the items mentioned in it, joins the beneficiary. Such a vehicle shall have equal treatment when its entry occurs within a period of one hundred and twenty days, prior to or after that of the beneficiary and provided that it is entered in its name in the Manifesto or the corresponding Guide. The National Director of Customs may, in qualified cases and for one time, extend the period referred to in the preceding paragraph. Legal Note No. 2: The vehicle liable to be imported under this Item must come from the beneficiary's country of residence and be acquired at least six months before the date of the final return of the beneficiary to Chile. However, the vehicle may be acquired in one of the national free zones and entered in the rest of the country, within the time limit referred to in the final sentence of the first paragraph of the Legal Note No. 1. Legal Note No. 3: The vehicle imported under this Item may not be subject to negotiations of any kind, such as sale, lease, or any legal act that means its possession, possession or domain by person foreign to the beneficiary of the allowance, before the expiry of the three-year period, from the date of its importation into the country, unless the difference in the rights between the persons actually paid is found in tax coffers; the time of import and the date of the numbering of the application for payment in accordance with the the tariff classification corresponding to the general scheme. Legal Note No. 4: Persons who take advantage of this Item may not make use of any other position in this section, with the exception of Item 0.09 on Menaje and/or useful work. Legal Note No 5: The same person shall not be eligible for the benefits of this Item again without at least a three-year period from the date of the last import under cover. Legal Note No. 6: The term of residence abroad referred to in this Item shall be counted backwards from the date of return of the beneficiary to Chile and shall not be interrupted for a period exceeding sixty days in total, except in cases where the duly qualified by the National Director of Customs. The period of stay abroad will be credited by a travel certificate issued by the Chilean Police of Investigation. " 11. The following expression shall be incorporated in Item 0.36, following the word "analogues": ", which shall be exempt from the payment of customs duties"; and replace the number "6" in the ad valorem column, by the letter "L". 12. Repeal of heading 00.10. Article 3.-Amend article 4 of the decree with force of law N ° 329, 1979, of the Ministry of Finance, which approves the organic law of the National Customs Service, in the following terms: 1. Eliminate the numeral 19. 2. Incorporate the following number 29: " 29.-Order the insertion in extract of the resolutions, trades and any other administrative act which, in accordance with the law, must be published in the Official Journal, the full text must remain published on the Service's website. " Article 4.-Substitute, in the second indent of Article 16 of Law No 19,912, which complies with the legislation indicated in accordance with the agreements of the World Trade Organization (WTO) signed by Chile, the expression "5 working days", for " ten working days ". Article 5.-Introduces in the Law on Sales and Services Tax contained in Article 1 of Decree Law No 825 of 1974, the following amendments: 1. Add, in Article 9 (b), following the guarism "64", the (a) the following words "and those indicated in the second and second subparagraphs of Article 104 of the Customs Ordinance". 2. Incorporate, in the sixth indent of Article 64, following the words "Customs precinct, except": " in the the provisions of the second and second subparagraphs of Article 104 of the Customs Ordinance or '. Article 6.-Incorporation, in the decree with force of law No. 2, 2001, of the Ministry of Finance, which approves the consolidated, coordinated and systematized text of the decree with force of law N ° 341, 1977, of the Ministry of Finance, on Zones Frank, the following Article 9a: " Article 9a.-Natural and legal persons carrying out demarches, formalities and other customs operations, on the occasion of the entry or exit of goods from or to the free zones, including their Import into free zones of extension, prior to entry into operation, shall constitute consisting of bank ballots or insurance policies, immediate execution, or equivalent channels, in the form, deadlines, requirements and conditions to be set by supreme decree issued through the Ministry of Finance. The conditions referred to in the foregoing paragraph shall be such as to ensure the payment of the fines, duties, taxes and other charges which may be against the persons and for the activities mentioned in the same paragraph. The termination of the course of action shall give full effect to the suspension of natural or legal persons engaged in the proceedings, formalities and other customs operations referred to in the first subparagraph. ' Article 7.-Amend Article 60d of the Tax Code, contained in Decree Law No 830 of 1974, in the following terms: (1) In the seventh indent: (a) Replace the initial sentence " The products or articles taxed according to the "The products or articles referred to in this provision" shall be: (b) remove the phrase "neither from the premises or private premises for the deposit of goods authorised by the Director of the National Customs Office in accordance with Article 109 of the Customs Ordinance". (c) Replace the word "imported" by 'entered'. (d) take the sentence "unless it is established that the tax in question has been paid before the notification of the infringement". 2) Add, in the ninth indent, the following final sentence: " The entry into the country of the products referred to in this article, maliciously adulterated, in any form, both the respective declaration and the documents and requirements to which it is refer to Articles 76 and 77 of the Customs Ordinance, shall be punishable by the penalty provided for in Article 169 of the said Ordinance. "3) Incorporate in the final indent, following the word" products ", the phrase" entered into the country and which '. Article 8.-Introduces into law No 19.288, which authorizes the establishment and operation of free warehouses, which it points out, the following amendments: 1. Incorporate, in the first and second subparagraphs of Article 2, word "passengers", the expression "and crew". 2. Incorporate, in Article 4, following the word "passengers", the expression "and crew". Article 9.-Substitute the third indent of Article 6 of Law No 17.238, by the following third, fourth and fifth, new points, by passing the current fourth indent to be the sixth indent, and so on: " The persons who are interested in purchase of a vehicle, under the tariff exemptions provided for in this Article, must submit an application to the National Customs Service, accompanied by the decision to be granted by the Commission of Medicine for such purposes. Preventive and Invalidity, in which the special elements to be recorded must be recorded Vehicle requirements. It shall be the responsibility of the Director of the National Customs Office to issue resolutions indicating the documents to which the parties concerned must accompany the respective requests and the procedure for processing them. For the purposes of the importation of the vehicles by the disabled persons, no driver's license shall be required under any circumstances. " Article 10.-Enter the following Amendments to Law No 20,422: 1. In Article 48: (a) Add, at the end of the fifth indent, the following point, which becomes a further point, the following: "If the update factor is negative, the previous current value shall be maintained." (b) Remove the paragraph seventh. 2. Substitute Article 53 for the following: " Article 53.-A judgment given by the Director of the National Customs Office shall determine the procedures for the granting of the authorizations, control, supervision and disaffection of the goods. covered by the customs benefits provided for in Articles 48 and 49 of this Law. '; TRANSITIONAL PROVISIONS Article 1.-The suspension of dispatch referred to in Article 16 of Law No 19,912, which complies with the legislation indicated in accordance with the World Trade Organization (WTO) Agreements signed by Chile, In force at the date of publication of this law, they shall be governed by the law in force at the time the respective offices were suspended. Article 2.-The enclosures that are received under the temporary admission procedure for inward processing to the date of publication of this law shall be governed until their expiration by the respective decree issued by the Ministry of Finance according to which they were authorized. However, within a period of one year from the date of entry into force of the supreme decree referred to in the new first indent of Article 108, the new arrangements for inward processing may be applied, the new requirements being fulfilled. legal and regulatory. Article 3.-The amendments introduced by this law in Articles 177, 178, 189 and 197 of the Customs Ordinance shall enter into force six months after their publication. Article 4. The companies of customs agents formed by the date of publication of this law must comply with the provisions of Article 198 (b) of the Customs Ordinance, as amended by this legal text, within the of the three-year period from its entry into force. Article 5.-Within a period of one year from the publication of this law, the various supreme decrees, regulations and resolutions to be issued for their application shall be given, in accordance with the rules of the rules of this legal text. The regulation referred to in the second indent of the new Article 23a of the Customs Ordinance shall be issued within six months, after the publication of this law. Article 6-Amendments to the Customs Tariff item 00.33 introduced by this law shall enter into force three months after its publication. In turn, the rules on franchise of crew members that are established by this law will govern a year after its publication. Within that period, the National Customs Service shall implement the electronic system necessary for its control. Article 7.-Users of a free zone who by the date of validity of this law are operating, must within one year, counted from the date of publication of this law, constitute the guarantee to which the new Article 9a of the decree with force of law No. 2, 2001, of the Ministry of Finance, which approves the consolidated, coordinated and systematized text of the decree with force of law N ° 341, 1977, of the Ministry of Finance, on Free Zones. Article 8.-The President of the Republic shall be empowered to issue, within one year, a decree with force of law containing the recast, coordinated and systematized text of the Customs Ordinance. " And because I have had to approve and sanction it; therefore, promulgate and take effect as the Law of the Republic. Santiago, March 1, 2017.-MICHELLE BACHELET, President of the Republic.-Rodrigo Valdes Pulido, Minister of Finance. What I transcribe to you for your knowledge.-Saluda Atté. to you, Alejandro Micco Aguayo, Undersecretary of Finance.