Key Benefits:
ArtAculoA 1Aº. -A Application Scope.
1. This Code and other provisions that make up the customs legislation will apply in all the territory of the Eastern Republic of Uruguay and in the enclaves granted in their favor.
2. Customs territory means the geographical area within which the customs legislation is applicable.
3. The customs territory does not include the exkeys granted in favour of other paAces or blocks of paAces.
4. This Code shall apply without prejudice to international treaties which are in force at the date of its entry into force.
ArtAculoA 2Aº. (Basic definitions).-For the purposes of this CACODE, it will be understood by:
documentary analysis: the examination of the declaration of the market and of the complementary documents, for the purpose of establishing the accuracy and correspondence of the data contained therein.
Customs control: the set of measures applied by the National Customs Directorate, in the exercise of its power, to ensure compliance with the applicable regulations.
Customs declaration: any declaration that must be made before the National Customs Directorate, in a correct, complete and accurate manner, according to the manner and procedures established by the customs legislation. It is considered complete when it contains all the particulars and particulars required of the declarant by the customs legislation, correct when the required data and indications are formulated in the terms prescribed by the customs legislation, and accurate when it is found that the data and indications contained in it correspond in all its terms to the reality that is evident when the verifications and controls of the case are carried out.
Market Declaration: the declaration made in the manner prescribed by the National Customs Directorate, by which the customs procedure to be applied is indicated, supplying all the data required for the application of the corresponding rule.
Declarant: Any person who performs a market declaration or in whose name the declaration is made.
Customs: all place authorized by the National Customs Directorate and subject to its control, such as fenced, closed or open spaces, floating deposits and tanks, where goods can be stored in the conditions by she established.
Customs clearance or clearance: set of formalities and procedures to be followed for the application of a customs procedure.
Customs destination: the end given to goods entering or graduating from the customs territory in accordance with the provisions of the customs legislation.
Enclave: the part of the territory of another State in which the application of the customs legislation of the Eastern Republic of Uruguay is permitted, in the terms of the international agreement established by it.
Exclave: the part of the territory of the Eastern Republic of Uruguay in which the application of the customs legislation of another State is permitted, in the terms of the international agreement established by it.
Export: the goods exit from the customs territory.
Commercial Invoice: The one that contains the specific declaration of each market of goods, individualised by their price and own commercial name, issued by the exporter.
Customs audit: the procedure for inspecting the means of transport, premises, establishments, goods, documents, information systems and persons, subject to customs control.
Importance: the market entry into the customs territory.
Customs legislation: the legal provisions, their regulatory and complementary rules, as well as the decisions of general public issued by the National Customs Office in the exercise of their legal powers, relating to the import and export of goods, destinations and customs operations.
Bookkeeping: the act by which the National Customs Directorate authorizes the declarant or the person who has the legal availability of the market to dispose of it for the purposes provided for in the authorized customs procedure, prior to compliance with the applicable customs formalities.
Free circulation: the quality of the market that meets all the requirements to move freely within the customs territory, without restrictions or prohibitions of economic and non-economic importance.
MercaderAa: all well susceptible to a customs destination.
Customs operation: any shipment, disembarkation, import, export and/or transit operation of the goods subject to customs control.
Provenance of the market: place from which the market has been issued with final destination to the place of import.
Customs duty: the customs treatment applicable to the international trade in accordance with the provisions of the customs legislation.
Rules of origin: set of criteria that aim to determine the paAs or block of paAces where a market was produced, in order to apply preferential taxes of import or non-preferential instruments of polAttica commercial.
Market Verification: the physical inspection of the market by the National Customs Directorate in order to verify that its nature, quality, status and quantity are in accordance with what is stated, information on the origin and value of the market, in preliminary and summary form.
ArtAculoA 3Aº.A (Customs primary zone).-
1. A customs primary area is the land or water area, whether continuous or discontinuous, occupied by the ports, airports, border points, their adjacent areas and other areas of the customs territory, as defined by law or by the Executive and National Customs Directorate-enabled, where the control of the entry, exit, permanence, storage and circulation of goods, means of transport and persons is carried out.
2. The ports and airports in which, at the date of entry into force of this Code, apply the planned regAmens in the Law No 16246, of 8 April 1992, and in articles 163 of the Law No 16.320, 1Aº of November 1992, and 23 and 24 of the Law No 17,555of 18 September 2002, shall be considered as primary customs areas and shall be continued to apply as laid down by those provisions, without prejudice to the provisions of this Code of reference to those provisions. ports and airports.
3. The Executive Branch may determine the application of the rules referred to in the previous number in other primary customs areas.
4. As not provided for by the rules referred to in paragraph 2, the above mentioned areas shall be governed by the provisions of this Code.
ArtAculoA 4Aº.A (Customs secondary area).-Customs secondary area is the area of the customs territory not included in the primary customs area.
ArtAculoA 5Aº.A (Special customs surveillance zone).-Special customs surveillance zone is the area within the customs secondary area specially defined by the Executive Branch, to ensure better control customs and in which the movement of goods is subject to special provisions of control by virtue of its proximity to the border, the ports or the international airports.
ArtAculoA 6Aº.A (General competencies).-
1. The National Customs Office is the national administrative authority competent to implement the customs legislation.
2. The National Customs Directorate is responsible for:
| A) | Organize, direct, and control the customs services of the paAs. |
| b) | Exercise control and control over import and export of goods, destinations, and operations customs. |
| C) | Dictate rules or resolutions for the application of customs legislation and establish the appropriate procedures, within their competence. |
| D) | Apply the rules emanating from the competent bodies, in terms of prohibitions or restrictions on import and export of goods. |
| e) | Liquidate, perceive, and audit customs taxes and other taxes not governed by the customs legislation that you are task. |
| F) | Perform the tariff classification of the market, its value and verification. |
| G) | Issue mandatory classification criteria for the application of the tariff nomenclature. |
| H) | Authorize, once met all the requirements required by the current rules, the bookseller of the goods. |
| I) | Authorize the return or return of customs taxes, in the cases that correspond. |
| J) | Enable areas to perform custom operations, setting the days and hours of attention to the public, taking into account especially the needs of trade. |
| K) | Determine the routes of entry, exit and mobilization of the goods and means of transport, the obligations to comply with the transit through them and the competent offices to intervene in the audits and dispatches. |
| L) | Authorizing, registering, and controlling the exercise of the activity of people enabled to intervene in targets and operations customs, where applicable. |
| m) | Exercise customs surveillance, prevention, and enforcement of customs ilAcytes. |
| n) | Collect from any public body or private person the information necessary for the purposes of their compliance committed within the framework of their competence. |
| A ') | Participate in all international business instances referring to customs activity. |
| O) | Participate in the elaboration and modification of the rules intended to regulate foreign trade that have the relationship with the monitoring and customs control. |
| P) | Provide data for the elaboration of foreign trade statistics and make, maintain and disseminate statestics. |
| Q) | Perform the analastic recognition of the goods and the determination of their nature. |
3. The powers referred to in the preceding numeral shall be exercised without prejudice to others established in this Code and in the applicable legislation.
4. The National Customs Directorate will promote the facilitation and security of trade, developing its management within the principles of integrity, legality, efficiency, effectiveness, professionalism and transparency, and contributing to this the competitiveness of the production of goods and services.
ArtAculoA 7Aº.A (Secret of the performances).-
1. The National Customs Office and the officials who depend on it are obliged to keep secret of the information resulting from their administrative or judicial actions.
2. The information referred to in the previous number can only be provided to the Tax Administration and the Courts of Justice in criminal, minor or customs matters, when those bodies understood that it was essential for the compliance with its functions and request it for a resolution founded, as well as to the executive branch offices with competences in relation to the foreign trade of goods and always to establish that the requested information is necessary for the exercise of those powers.
3. The preceding numerals are not applicable to the information provided to the statistical effects provided that the subjects involved in a given customs operation are not identified or can be identified.
4. The violation of what is foreseen in this article appears to be the responsibility and cause of dismissal for the infident official.
ArtAculoA 8Aº.A (Competences in a customs primary area).-In the primary customs area, the National Customs Office may, in the exercise of its powers, without the need for judicial authorization or any other nature:
| A) | Fiscaling goods, means of transport, units of cargo and persons and, in the event of a flagrant offence committed by them, proceed to their detention, immediately following the competent judicial authority's disposal. |
| B) | Retain and Apprehend Merchandise, Transport Media, Load Units, and Commercial or Any Cara Cter Documents nature, linked to the international trade in goods, where appropriate, immediately giving account to the competent judicial authority. |
| C) | Inspect deposits, offices, business and industrial establishments, and other local allA locations. |
ArtAculoA 9Aº.A (Customs secondary jurisdiction).-In the customs secondary area, the National Customs Office may exercise the privileges provided for in the primary customs area, and must request, where appropriate, in accordance with the provisions of the legislation, prior to judicial authorization.
ArtAculoA 10.A (Competences in special customs surveillance zone).-In the special customs surveillance zone, the National Customs Office, in addition to the privileges granted in the customs secondary area, and without prejudice to the powers of other bodies, may:
| A) | Adopt specific measures of monitoring with relation to premises and establishments located when nature, value or quantity of the marketAso would make it advisable. |
| B) | Controlling the circulation of goods, transport media, load units, and people, how to determine the routes of entry and exit from the primary customs area and the hours to transit through them. |
| C) | Submit the circulation of certain goods to special control purposes. |
| D) | Establishing areas within which the permanence and circulation of goods, means of transport, and load units, are subject to prior authorization. |
ArtAculo 11.A (Preeminence of the National Customs Directorate).-
1. In the exercise of its competence, the National Directorate of Customs has preeminence over the other organizations of the Public Administration in the primary customs area, with the exception of the Judicial Branch.
2. The preeminence of the number 1 implies the obligation, on the part of the other organizations, to provide immediate assistance whenever requested, for the fulfillment of the customs control activities, and to put to disposition of the National Customs Directorate the personnel, facilities and equipment necessary for the performance of their duties.
ArtAculoA 12.A (Public force auxiliary).-
1. The National Directorate of Customs in the exercise of its powers may require the help of the public force.
2. The customs officers, with the help of the Policaa or without it, have the power to stop all goods or travel effects that are suspected of being in the customs infractions.
ArtAculo 13.A (General provisions).-
1. They are persons linked to the customs activity, who carry out activities related to customs operations and destinations.
2. Persons linked to the customs activity shall be subject to the requirements, formalities and responsibilities established by the National Customs Office for their operation in relation to customs operations and destinations.
3. Persons linked to the customs activity shall be registered with the National Customs Office and shall constitute the guarantees to be established, being liable for the consequences arising from the acts or omissions in which they are incurred. in the exercise of its activity related to customs operations and destinations.
ArtAculo 14.A (Definition and preceptivity).-
1. The customs office, natural person or legal person, is a private subject, auxiliary to trade and customs office, which is entitled to carry out, on behalf of another person, the terms and measures relating to the destinations and the customs operations to the National Customs Directorate.
2. The customs dispatchers are the subjects authorized to deal with the applications for inclusion in customs duties, the corresponding declarations and all other steps related to the market offices and operations customs duties which are carried out within the customs territory, without prejudice to those which expressly correspond to the transport agents and to the suppliers of the goods on board, and other situations provided for in the customs legislation.
ArtAculo 15.A (Non-prescriptive intervention).-The intervention of the customs dispatcher in the customs operations related to the dispatches shall not be required:
| A) | International postal services of non-commercial cter. |
| B) | Traveler equipment. |
| C) | International postal services express delivery, provided that their customs value does not exceed the national currency equivalent of US$A 200 (two hundred dollars from the United States of America). |
| D) | State agencies. |
| E) | MercaderAs whose import is exempt from payment of taxes according to the law applicable to the return to the paAs of Uruguayans residing abroad. |
ArtAculo 16.A (Requirements for the physical person customs dispatcher enablement).-
1. The Ministry of Economic Affairs and Finance will enable them as a customs dispatcher, and authorize their registration in the Register provided for in Article 23 of this Code, to those who demonstrate compliance with the following requirements:
| a) | Home in the paAs. |
| B) | Being older. |
| C) | Haber approved full cycle of secondary education. |
| D) | Having approved a competition examination on customs and foreign trade matters before a three-member Court appointed by the Ministry of Economic Affairs and Finance. One who will chair him, directly elected by the Ministry, another one on a proposal from the National Customs Directorate and the third proposed by the Association of Customs Dispatchers of Uruguay. |
| E) | Not having been convicted by association for crime or crimes against the Public Faith, the Public Administration, the Administration of Justice or Economic and Public Finance. |
| F) | Not having been declared as a defendant or, if it has been, there is a judicial declaration of the conclusion of the contest respective creditors, in the terms provided for in the corresponding legislation. |
| G) | Being at the dAa in the payment of your obligations in front of the General Tax Directorate, the Social Bank and the National Customs Directorate. |
2. The Executive Branch may also require the approval of tertiary studies related to foreign trade in educational establishments recognized by the State.
3. As of the entry into force of this Code, the authorization to act as a customs dispatcher to be granted by the Ministry of Economic Affairs and Finance shall be for an initial period of twelve years. If this deadline is met, the subject may continue to act as a customs dispatcher, provided that, prior to its expiration, a definitive authorization has been granted to him, in the terms provided for in this article.
4. For the purposes of obtaining the final approval referred to in the preceding number, it shall be required to approve a competition examination covering customs and foreign trade matters, before the Court provided for in the intoD1) of the numeral 1. The test may be surrendered after eight years after the registration of the Customs Office. The Executive Branch may authorize the replacement of this requirement by the approval of at least three specialized courses on customs and foreign trade dictated by the National Customs Directorate, in the terms that the same determine.
ArtAculoA 17.A (Customs dispatcher).-
1. In order to exercise their profession, the customs dispatchers may be associated with the adoption of the forms of collective society or limited liability constituted in accordance with the national legislation. In these cases, the members will be responsible in a personal, solidarity and unlimited way with the society regarding any pecuniary obligations of this to the National Directorate of Customs, generated in the exercise of its activity as a dispatcher customs.
2. The companies referred to in the preceding number must have as their exclusive social object the development of the activities corresponding to the customs dispatchers provided for in Article 14 of this Code.
3. These companies must be integrated by persons who are qualified as customs dispatchers.
ArtAculoA 18.A (Requirements for the authorization of the customs dispatcher).-The Ministry of Economic Affairs and Finance will enable to act as a customs dispatcher and authorize its registration in the Registration provided for in Article 23 of this Code, to those sworn in persons who are satisfied with the following requirements:
| A) | To have adopted any of the social types provided for in Article 17 of this Code, in accordance with the provisions of the same. |
| B) | Not having been declared as a result or, if it has been, there is a judicial declaration of the conclusion of the contest respective creditors, in the terms provided for in the corresponding legislation. |
| C) | Being al dAa in the payment of its obligations against the General Tax Directorate, the Social Bank and the National Customs Directorate. |
ArtAculoA 19.A (Death or lack of definitive enablement of a customs dispatcher partner).-In case of death of a partner or, when any of the partners do not obtain the enablement (a) the final date for the examination of the competence referred to in Article 4 of this Article shall be the subject of a period of up to two years in order to give effect to the procedure laid down in Article 16 of this Regulation. compliance with the provisions of the numeral 3 of Article 17 of this Code. After this period has not been remedied, the proposed situation shall apply as provided for in the following Article.
ArtAculoA 20.A (Inablement of the customs dispatcher).-The customs dispatcher, physical or legal person, will automatically be disabled to act as such when any of the requirements are not met arranged in the articles 16 and 18 of this Code, respectively.
1. The customs office may not constitute or acquire participation in companies, nor contract with national or international carriers of goods, transport agents, cargo agents, holders of deposits, suppliers on board, postal operators, logistic or port operators, direct or indirect users of Zona Franca, express delivery companies and financial institutions, or other similar undertakings, if such company or contract implies an intermediary of such persons between the dispatcher of customs and who has the legal availability of the market.
2. It shall also be incompatible with the exercise of the profession of customs dispatch with its contract, under the supervision of dependence, by persons or legal persons who directly or indirectly affect or bind themselves with customs or customs operations. of foreign trade.
3. The customs office of person shall not be a member of a legal person who is a customs office, nor can he exercise his activity individually, outside the company of which he is a party.
4. The customs dispatcher who does not comply with any of the preceding numerals shall be disabled to act as such.
ArtAculoA 22.A (Customs dispatcher).-
1. For the processing of the customs operations, the Customs Office may be represented before the National Customs Office by proxies that comply with the requirements that the Executive Branch regulations establish and find out in the Register provided for in Article 23 of this Code.
2. They may be designated as a proxy for a customs dispatcher, as long as they comply with the requirements referred to in the preceding number, those persons who are employed by the customs office or are the same as the Customs dispatchers.
3. Public writing is required to constitute a proxy or to revoke power. From one circumstance and another, as from the resignation of the proxy, you will take note in the Referenced Register.
ArtAculoA 23.A (Customs and proxy dispatcher record).-
1. The National Customs Directorate will carry the Register of Customs and Customs dispatchers, in which you will register those who meet the requirements of this Code.
2. Customs dispatchers and proxies shall be registered in the Register referred to in the preceding number for the purpose of carrying out the activities provided for in Article 14 of this Code.
3. In the Register, all the data relating to the actuation of each customs dispatcher, authorized trader, or proxy shall be entered in the Register.
1. For the purpose of carrying out its activities, the customs office must provide the guarantees established by the Executive Branch in order to ensure compliance with the obligations that it may contract with the National Customs and Customs Directorate. Tax General Direction.
2. The Association of Customs Dispatchers of Uruguay may constitute a Social GarantSocial Fund, partially substitute for the individual guarantee referred to in the previous number, up to 50% (50%) of the amount it is appropriate to constitute each of its members.
3. The liability of the Social GarantFund referred to in the preceding number shall be the subsidiary, and the individual guarantee constituted by each of the affiliated customs dispatchers shall be affected in the first place.
ArtAculoA 25.A (Authorizationof the marketholder).-
1. The customs office must prove to the National Customs Directorate the power or mandate conferred for the conduct of the customs operations by whom it has the legal availability of the market.
2. Such power or mandate shall be registered with the National Customs Office and may be for one or more specified operations, for a specified period or for an indefinite period. At any time, the mandant may revoke the power or mandate, or the customs dispatcher will waive the mandate, which should be communicated to the National Customs Office for registration in the respective registry.
3. The National Customs Directorate will regulate the way in which they will be communicated with the aforementioned authorizations, their revocations or resignations, being able to establish that they are carried out by electronic means.
4. The customs dispatcher must keep a record of the personal data of the person who has the legal availability of the market, in whose representation the processing of the customs operations will be carried out.
ArtAculoA 26.A (Documentation file).-Customs dispatchers should save, preserve, and archive all documents, whatever their support, relating to the customs operations they have intervened as such, in accordance with the provisions of the customs legislation.
ArtAculoA 27.A (Liability).-The customs dispatcher will be responsible for the payment of customs taxes and their readjustments, and port provements, jointly and severally with the persons on behalf of whom customs operations. The responsibility shall be exclusive to the latter for the change of application or destination of the market, as for the subsequent failure to comply with the obligations of the interim, temporary or definitive introduction of the dispatched effects.
ArtAculo 28.A (Administrative Sanctions).-
1. Without prejudice to civil, tax, criminal or customs duties, which may correspond, the National Customs Office may apply the following administrative penalties to customs dispatchers:
| A) | Aperception. |
| B) | Multa with an equivalent value between 1,000 and 10,000 IU (thousand and ten thousand indexed units). |
| C) | Suspending up to ten years. |
| D) | Definitive disabling. |
2. The application of the penalties will be graduated according to the seriousness of the administrative offence and the history of the offender.
3. The sanctions of suspension and disablement should be approved by the Ministry of Economic Affairs and Finance.
4. The sanctions for suspension or disablement of customs office persons shall be extended to the customs dispatches persons who are members of the customs office.
5. No sanction shall be applied without prior view to the customs office for the term of 10 days.
ArtAculoA 29.A (Administrative Fhighs).-
1. They shall be deemed to be administrative misconduct, which may give rise to penalties for warning, fine or suspension of up to sixty days, the following conduct:
| A) | The serious non-compliance or repetition of breaches of the rules governing customs operations. |
| B) | Making repeated inaccurate customs declarations that distort customs control. |
| C) | Being convicted, frequently, for customs violations. |
| D) | To process, without the proper authorization of the National Customs Directorate, operations of suspended customs dispatchers. |
| E) | Trust the processing of your customs operations to people outside your business, or lend to them, the signatures for any Customs management authority. |
2. They shall be deemed to be administrative misconduct, which may result in penalties of fine, suspension or disablement, the following conduct:
| A) | Having been subject to repeated disciplinary sanctions. |
| B) | Making repeated inaccurate customs declarations that involve risk of tax income loss. |
| C) | Being suspended, processing customs operations under another professional signature. |
| D) | The celebration of any convention intended to circumvent the provisions governing the processing of operations customs. |
| E) | Use the services of customs officers. This is without prejudice to the administrative sanctions that may be imposed on them. |
| F) | Do not take the expected record in the numeral 4 of the item 25 of this CACODE. |
3. The Executive Branch shall regulate the provisions of this Article.
1. The National Customs Office may decree the preventive suspension of the customs dispatch when the facts that motivate the actions constitute a failure or serious misconduct. In such cases, in the resolution itself in which the preventive suspension is decreed, it should be given the customs clearance for the term of ten days.
2. Where the preventive suspension recesses in a customs duty person, it shall apply to the numeral A 4 of Article 28 of this Code.
3. When a preventive suspension is decreed, the National Customs Directorate shall issue a final decision within the fifteen days of the evacuation of the hearing or after the end of the hearing. If the final resolution is not issued within that period, the preventive suspension shall have no effect.
ArtAculoA 31.A (Recovery of advances).-
1. At the request of the customs office and within the ten days of request, the National Directorate of Customs and the National Administration of Ports will issue to you the testimony of the operation carried out and the liquidation of the taxes customs, readjustments and fines, and port provements, paid by the person in each operation. Such testimony shall constitute executive order in favour of the customs office to repeat against the holder of the market.
2. The customs office may retain in its possession the goods or securities, which shall be at its disposal, when it is sufficient for the payment of the advances it has made, even if its mandant has transferred to third parties such goods or values.
3. At the request of the owner, consignee, importer or exporter of the market, and within the ten days of the request, the National Customs Office shall inform the amounts it has charged for customs duties, adjustments and fines, providing any other data relating to fines, readjustments and refunds for the same office.
ArtAculoA 32.A (Transport agent).-The transport agent, sea, air, or land, is the person who takes charge of the management related to the entry, permanence and exit of the means of transport. transport of the customs territory, as well as the fulfilment of the operations of loading and unloading of the goods and cargo units, and of all the operations related to the transhipment of the goods. He also takes charge of all efforts related to the embarkation, transhipment and disembarkation of people.
ArtAculoA 33.A (Importer and Exporter).-
1. Importer is the person who, on his behalf, imports goods, whether he brings them with him or that a third party brings them for him.
2. Exporter is the person who, on his behalf, exports goods, whether he carries them with them or that a third party carries them.
ArtAculoA 34.A (On-board supplier).-The on-board supplier is the person who is responsible for the supply of ships and aircraft on international travel with goods for maintenance and repair. or the use or consumption of the means of transport, crew and passengers. For the purposes of fulfilling the above task, it is empowered to act on the basis of the National Customs Directorate and other public authorities in an exclusive manner.
ArtAculoA 35.A (Carrier).-The carrier is the person who performs the transportation of goods subject to customs control, for own account or in execution of a transport contract.
ArtAculoA 36.A (Load Agent).-The load agent is the person who has the responsibility for consolidating or unconsolidating the load documents, such as the knowledge issue and the contract of transport, insurance and other related services, on behalf of the importer or exporter.
ArtAculoA 37.A (Depositary of merchants).-The depositary of the market is the person authorized by the National Customs Office to receive, store and guard goods in a deposit under control customs.
ArtAculoA 38.A (Postal operator).-The postal operator is the person of public or private law that economically exploits and in its own name the service of admission, treatment, transportation and distribution of Correspondence and start-ups, including express delivery that require urgent transfer.
39.A (Other persons linked to the customs activity).-AdemAs for the subjects indicated in the preceding articles, it shall be considered persons associated with the customs activity who fulfil their obligations. professional, technical or commercial activity, in relation to the destinations and customs operations and have obligations to the National Customs Office in accordance with the provisions of the customs legislation.
ArtAculo 40.A (Qualified Economic Operator).-
1. A qualified economic operator is any physical or legal person linked to the customs activity, which has been approved as such by the National Customs Office, from its performance in compliance with the customs legislation and others. requirements, in terms established by the Executive Branch.
2. FAsks or Jurassic persons approved as qualified economic operators may benefit from simplified customs control procedures and other facilities.
ArtAculoA 41.A (Administrative Sanctions).-
1. Without prejudice to civil, tax, criminal or customs duties, which may be the case, the National Customs Office may apply the following administrative penalties to the persons provided for in this Regulation. Section, with respect to its action in relation to the directive in relation to the operations and customs destinations:
| A) | Aperception. |
| B) | Multa with an equivalent value between 1,000 and 10,000 IU (thousand and ten thousand indexed units). |
| C) | Suspending up to ten years. |
| D) | Definitive disabling. |
2. The application of the penalties will be graduated according to the seriousness of the administrative offence and the history of the offender.
3. The sanctions of suspension and disablement should be approved by the Ministry of Economic Affairs and Finance.
4. No sanctions may be applied without prior notice to the person related to the customs activity for the term of ten days.
ArtAculoA 42.A (Administrative Fhighs).-
1. They shall be deemed to be administrative misconduct, which may give rise to penalties for warning, fine or suspension of up to sixty days, the following conduct:
| A) | The serious non-compliance or repetition of breaches of the rules governing customs operations. |
| B) | Making repeated inaccurate customs declarations that distort customs control. |
| C) | Being condemned, frequently, for customs violations. |
2. They shall be deemed to be administrative misconduct, which may result in penalties of fine, suspension or disablement, the following conduct:
| A) | Having been subject to repeated disciplinary sanctions. |
| B) | Making repeated inaccurate customs declarations that involve risk of tax income loss. |
| C) | The celebration of any convention intended to circumvent the provisions governing the processing of operations customs. |
| D) | Use the services of customs officers. This is without prejudice to the administrative sanctions which may be imposed on them. |
3. The Executive Branch shall regulate the provisions of this Article.
ArtAculoA 43.A (Preventive Suspend).-
1. The National Customs Office may decree the preventive suspension of a person linked to the customs activity provided for in this section, when the facts that motivate the actions constitute a serious omission or lack. In such cases, in the resolution itself in which the preventive suspension is decreed, the corresponding person should be given the view of ten days.
2. When a preventive suspension is decreed, the National Customs Directorate shall issue a final decision within the fifteen days of the evacuation of the hearing or after the end of the hearing. If the final resolution is not issued within that period, the preventive suspension shall have no effect.
ArtAculoA 44.A (Customs Fico).-The customs traffic comprises the movement of goods entering and leaving the market, audited by the National Customs Directorate, which is made crossing the customs borders, by the seas, lakes, rivers and border routes, or through the customs territory. It can be international, national or mixed; sea, river, lake, land or land.
ArtAculoA 45.A (Documentation).-The National Customs Directorate may require the person to take charge of the transport, in the respective terms, the following document or other with equivalent effect, which may be be presented by electronic means of data processing:
| a) | Load manifest or equivalent effect document: Generich declaration of the goods being loaded, formulated by person enabled at the place where the means of transport receives the goods for its packaging to the place of destination. |
| B) | The ballast output declaration: the formula the shipping agent of the ship's outbound port, when it has not received a load when you start the journey. |
| C) | Stale declaration: the formula the port agent of the port where the ship stops without receiving cargo for the ports of the Republic of the Republic even if it leads to load received on previous scales. |
| D) | List of provisions: genérica declaration, formulated by person enabled, of all goods belonging to the crew of the vessel or aircraft, on board bazaar, to the pantry, materials for the maintenance and repair of the vessel, use, fuel and lubricants. |
| E) | Passenger list: declared by person enabled, identifying passengers that the ship or aircraft drives for each destination port or airport, or the mention that it does not drive them. |
ArtAculoA 46.A (Control, Surveillance, and Audit).-
1. The goods, means of transport and cargo units entered into the customs territory are subject to the control, surveillance and supervision by the National Directorate of Customs, as established in the legislation customs.
2. Goods, means of transport and cargo units passing through the customs territory to the outside world may be subject to customs supervision on the basis of risk or evidence of infringement of the legislation. customs.
ArtAculoA 47.A (Entry by places and on enabled schedules).-
1. The entry of goods, means of transport and cargo units into the customs territory, can only be carried out by the routes, places and schedules authorized by the National Customs Office.
2. The income, permanence and circulation of goods will be subject to the requirements laid down in the customs legislation.
3. The National Customs Office shall establish the necessary requirements for the entry of goods through fixed lines such as pipelines, pipelines or electricity transmission lines or by other means not provided for in this Directive. I say, in order to guarantee due control and customs supervision.
ArtAculoA 48.A (Direct transfer of the market to an enabled place).-
1. The goods entered into the customs territory must be directly transferred to a place authorized by the National Customs Office, by whom it has made its introduction or by whom, in case of transhipment, it takes charge of its transport after the entry into the territory, in compliance with the formalities established in the customs legislation.
2. The numeral A 1 does not apply to the market where it is on board a means of transport that crosses the jurisdictional waters or the territory of the Eastern Republic of Uruguay, when its destination is another country.
3. When, by chance or force majeure, it is not possible to comply with the obligation set out in the numeral 1, the person responsible for the transport shall immediately inform the National Customs Directorate of that situation.
ArtAculo 49.A (Arrival Declaration).-
1. The market that comes to a place authorized by the National Customs Office must be presented to it by the declaration of arrival, by whom it has introduced it to the customs territory or, in case of transhipment, by whom take charge of their transport, in the form, conditions and deadlines laid down in the customs legislation.
2. The arrival declaration must contain the information necessary for the identification of the means of transport, the load unit and the market.
3. The failure or refusal to submit the declaration of arrival will empower the National Customs Directorate to adopt the measures provided for in the customs legislation.
4. The freight manifest of the means of transport or document having equivalent effect may be accepted as a declaration of arrival provided that it contains all the information required for it.
5. The merchandise object of unloading in the spaces provided for in the numerals A 2 and 3 of the article 3Aº of this Code, will be presented to the National Directorate of Customs by the declaration of arrival, through the manifest of cargo of the means of transport or document having equivalent effect.
6. The submission of the declaration of arrival in the case of goods on board ships or aircraft of which the destination is another country, shall be exempt in accordance with the provisions of the customs legislation.
7. Simplified procedures may be laid down for compliance with the provisions of the numeral 1 for the arrival of means of transport which carry out non-commercial operations, without prejudice to specific control measures which are establish for income.
8. The information contained in the arrival declaration and in the cargo manifest of the means of transport or in the document having equivalent effect, when the latter operate as a declaration of arrival, may be rectified without justification, prior to arrival of the means of transport, in accordance with the provisions of the customs legislation.
1. The entire market included in the declaration of arrival that is destined for the place of arrival should be downloaded.
2. The National Customs Directorate will allow all or part of the goods destined for the place of arrival of the means of transport which will be included in the declaration of arrival, and which would not have been discharged, to remain on board, always that the request shall be made within the time limit and conditions laid down in the customs legislation and for justified reasons.
3. For the purposes set out in the above number, it is considered justified, inter alia, that the means of transport must start before complying with the scheduled operation and that it is communicated to the National Directorate of Customs, without prejudice to responsibilities that could fit.
4. You shall remain on board without having to apply:
| A) | On-board provisions and other supplies of the means of transport. |
| B) | The effects of crew members. |
| C) | The goods that are in transit to another place. |
5. Where, at the discretion of the National Customs Directorate, the reasons for the application are justified, the person concerned shall be authorised to carry out the re-examination under customs control of the market on board the means of transport.
ArtAculoA 51.A (Authorization for download).-
1. The market can only be downloaded in the enabled place, once the arrival declaration has been formalized and prior authorization from the National Customs Office.
2. The provisions of the numeral 1 shall not apply in case of imminent danger requiring the unloading of the goods, and the carrier or his agent must immediately inform the National Customs Directorate.
ArtAculoA 52.A (Differences in the download of marketAa).-It will be considered that there is difference in more or less of the market downloaded with relation to the one included in the arrival declaration, when set out, inter alia, the following situations: which may result in excess or missing packages-such as containers, pallets, boxes, drawers and bags-or the quantity of goods when the goods are not put up in packages or are to be treated as bulk.
ArtAculoA 53.A (Justification of differences in the download).-
1. The difference in more than or in less than the market downloaded with respect to the one included in the declaration of arrival must be justified by the carrier or his agent, within a period of up to eight days from the unloading and under the conditions established in the customs legislation.
2. The difference in least not justified, which exceeds the more tolerance genes provided for in the following article, gives rise to a relative prescience that the market has been definitively introduced into the customs territory, responsible for the payment of customs duties and their readjustments, the carrier and the transport agent, in accordance with the provisions of the customs legislation. The same may be exonerated from liability provided they show that the difference was generated by chance, force majeure or other cause that is not attributable to them.
3. In the event of a difference in the case, the market shall receive the treatment laid down in the customs legislation.
4. The provisions of Articles 2 and 3 shall not exempt the carrier or the transport agent from the sanctions which may be applicable to them.
ArtAculoA 54.A (Download Tolerance).-The differences in more or less of the merchandise downloaded with the release to those included in the arrival declaration, will be supported without the need for justification and shall not be in the form of any fault or customs infringement, provided that they do not exceed the limit of 5% (5%) of the quantity declared. This tolerance shall apply to what has been declared for each means of transport and for each consignment.
ArtAculo 55.A (MercaderAa arrived as a result of a disaster).-
1. In the case of goods which have arrived in the customs territory as a result of shipwreck, transport, accident or other accident occurring during their transport, the National Customs Directorate shall submit the same to the condition of temporary storage of import on behalf of who will be entitled to their legal availability, subject to a report containing a detailed description of the goods, their condition and the circumstances in which they have been found.
2. Those who will find merchandise in any of the situations set out in the numeral 1 should give immediate notice to the National Directorate of Customs, under whose custody they will remain until the measures set out in the legislation are adopted. customs.
3. The National Customs Directorate will give publicity for the existence of the goods referred to in the numerals 1 and 2.
ArtAculoA 56.A (Forced Arribada).-In cases of forced arrival, the carrier, its agent or representative shall immediately account for the occurrence of the National Customs Enforcement, meeting the requirements and formalities laid down in the customs legislation.
ArtAculoA 57.A (Definition, permanence, and responsibility).-
1. Temporary storage of import is the condition to which the goods are subject from the moment of unloading until they receive a customs destination.
2. The customs legislation may have situations in which the market can be dispatched directly without prior submission to the condition of temporary storage of import.
3. The goods in temporary storage of import must remain in places authorized and within the deadlines that correspond, in accordance with the customs legislation, without prejudice to the provisions in the following number.
4. The goods unloaded in the spaces provided for in the numerals A 2 and 3 of the Article 3Aº of this Code may remain in the condition of temporary deposit of import for up to twelve months, extendable.
5. In cases of missing, surplus, avera or destruction of goods subject to temporary storage of import, they shall be liable for the payment of customs duties and their adjustments, without prejudice to the penalties that may be imposed on them. correspond, the depositary and the person who has the legal availability of the market, in accordance with the provisions of the customs legislation. The same may be exonerated from liability provided they show that the difference was generated by chance, force majeure or other cause that is not attributable to them.
ArtAculoA 58.A (Market income with signs of avera, deterioration or having been violated or with differences).-When entry into temporary storage of import, the market, its container or outer packaging show evidence of avera, deterioration or signs of having been violated, or the recount will result in differences, the depositary should immediately communicate it to the National Customs Directorate, separating the damaged, damaged or damaged goods. demasAa, in order to clear its responsibility.
ArtAculoA 59.A (Operations Allowed).-
1. The goods subject to the condition of temporary deposit of import can only be the object of operations destined to assure their conservation, to prevent their deterioration and to facilitate their dispatch, provided they do not modify their nature, their present or their technical characteristics and do not increase their value.
2. Without prejudice to the exercise of the controls carried out by other bodies within their respective powers, who shall have the legal availability of the goods may request their examination and the removal of samples for the purposes of attribute to it a subsequent customs destination.
3. The unpacking, weighing, repackaging and any other handling of the goods, as well as the corresponding costs, including for their analysis, where necessary, shall be for the account and risk of the person concerned.
ArtAculo 60.A (MercaderAa without documentation).-
1. The merchandise that is in the condition of temporary storage of import without documentation will be considered to be abandoned, without prejudice to the provisions of the following number.
2. The merchandise that is in condition of temporary deposit of import without documentation in the spaces provided in the numerals A 2 and 3 of the article 3Aº of this Code, will be considered in abandonment, provided that it will not be assigned the customs-approved destination within a period of up to five days from the date of the finding.
ArtAculoA 61.A (Market Destinations).-The commodity in the condition of temporary storage of import should receive one of the customs destinations provided for in the article 63 of this Code.
ArtAculoA 62.A (Term expiration expiration).-The commodity in import temporary deposit condition for which the procedure for its inclusion in a customs destination is not initiated within of the periods referred to in the numerals A 3 and 4 of Article 57 of this Code, which shall be deemed to be in place of abandonment.
ArtAculo 63.A (Classification).-
1. The goods entered into the customs territory shall receive one of the following customs destinations:
| A) | Including in an import customs system. |
| B) | Reboarding. |
| C) | Abandon. |
| D) | Destruction. |
2. The customs legislation will lay down the requirements, formalities and procedures for the application of the customs destinations provided for in this Title, which may be required to comply with other procedures, in certain cases, for reasons of security and control.
3. The provisions of the preceding numerals shall not be an obstacle to the observance of the rules laid down by the competent bodies, for reasons of public order, morality, security, protection of the health and life of persons, animals and plants, protection of the artastic heritage, rich or archaeological history, or protection of intellectual property.
4. The declaration to proceed to the reboarding and/or transhipment of the goods that are in the spaces provided for in the numerals A 2 and 3 of the article 3Aº of this CACODE, provided that the same are destined to go outside directly by air or by sea, according to the case, it will be carried out by simplified message, which should contain a genetic declaration of the goods and that can be carried out by the customs dispatcher, transport agent and/or depository.
ArtAculoA 64.A (Customs duties).-The goods entered into the customs territory may be included in the following customs duties:
| A) | Definitive importance. |
| B) | Temporary support for re-export in the same state. |
| C) | Temporary support for inward processing. |
| D) | Customs-dependent. |
| E) | Customs Transit. |
ArtAculoA 65.A (Presentation of the merchandise declaration).-
1. The application for the inclusion of the market in a customs system should be formalized in the National Customs Office by means of a market declaration.
2. Who will apply for the application of a customs regime must prove the legal availability of the market, which will accredit to the National Customs Office at the time of the presentation of the declaration of the market, through the corresponding bill of lading or document having equivalent effect.
3. The declaration must contain the data and elements necessary to allow to the National Directorate of Customs the control of the correct tariff classification, the value of the market and the liquidation of the customs taxes in accordance with the provisions of the customs legislation.
4. The declaration of goods may be filed before the arrival of the means of transport, as laid down in the customs legislation.
5. Without prejudice to the foregoing, in order to include the goods in the customs office, as long as it is maintained in the spaces provided for in Articles 2 and 3 of Article 3Aº of this Code, the depositary, agent of Transport, supplier of on board and/or customs dispatcher, will send to the National Customs Directorate a simplified declaration, genérica, by simplified message. The depositary may, in its simplified declaration containing the confirmation of the declaration of arrival of the market, ask for its inclusion in the customs office.
ArtAculoA 66.A (Forms of presentation of the market declaration).-
1. The market declaration will be presented by means of electronic data transmission.
2. Without prejudice to the provisions of the numeral 1 and where the National Customs Directorate has so provided, the declaration of goods may be filed in written form on paper or by a verbal declaration.
3. When using an electronic means of processing data, the National Customs Office, without prejudice to the issue of the dispatch, shall require the ratification of the declaration under signature of the declarant or its representative, unless the system allows the self-declaration of the declaration by other means.
ArtAculoA 67.A (Supplementary Documentation).-
1. The declaration of the market shall be accompanied by the additional document required in accordance with the requested procedure under the customs legislation.
2. The required supplementary documentation shall be limited to that which is necessary for the application of the customs legislation.
3. The complementary documents required for the customs clearance of the market may also be presented or maintained by electronic means of data processing, in the form of the National Directorate of Customs.
4. The National Customs Directorate may authorize that part of the complementary documentation be presented after registration of the declaration of the market, in accordance with the provisions of the customs legislation.
5. The National Customs Enforcement may require that the complementary documentation be translated.
Article 68.A (Simplified customs clearance).-The customs legislation may provide for the realization of a simplified customs clearance to allow the bookkeeping of the market with formal and procedures, in reason of the quality of the declarant, the characteristics of the market or the circumstances of the operation.
ArtAculoA 69.A (Preliminary examination of the market declaration).-
1. Once the application of the customs procedure has been filed with the declaration of the market, the National Customs Directorate will carry out a preliminary examination of the same, preferably by the use of computer systems, in order to determine if it contains all the required data and if the accompanying documentation is attached, in which case it shall be recorded.
2. If the declaration of goods does not meet the requirements of the customs legislation, the declaration shall be communicated to the declarant for the reasons why the registration of the same is not accepted in order for the latter to remedy the deficiency.
ArtAculoA 70.A (Imalterability of the merchandise declaration).-
1. Once the record is made, the market declaration is unalterable by the declarant.
2. Without prejudice to the numeral 1, the correction of the registered declaration shall be allowed under the following conditions:
| A) | When the correction is requested until the time the National Customs Directorate determines the channel or level of control that will be carried out in the corresponding operation, such correction may be carried out through information media, without the need for authorization from the National Customs Directorate. |
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| B) | When the correction is requested a posteriori from the time referred to in the literalA), the National Directorate of Customs will authorize the correction provided that: |
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| 1) | The error would arise from reading the declaration itself or from reading of the supplemental documentation. |
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| 2) | The error will not involve fiscal income or loss customs violation. |
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| C) | In the situation expected in the previous literalA, the declarant should pay 400 IU (four hundred units indexed) as a service provider for each corrected statement, regardless of the amount of data corrected. |
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| D) | The correction requests for the merchandise declaration will be inadmissible when: |
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| 1) | The error that was corrected would have been warned by the National Directorate |
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| 2) | Special post-control measures were ordered library. |
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| 3) | Any audit procedure started. |
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| 4) | The declaration would have been reported for alleged infraction customs before the competent jurisdiction and until the end of the corresponding procedure, provided that the same does not result in the exoneration of responsibility. | |
3. The provisions of this article are without prejudice to the administrative penalties that may be applicable to the declarant of the operation because of the seriousness of the error or the reiteration thereof, in accordance with the provisions of the legislation customs.
ArtAculoA 71.A (Cancelation or cancellation of the market declaration).-
1. The declaration of the market may be cancelled or cancelled by the National Customs Office by means of an application founded by the declarant or, exceptionally, on its own initiative.
2. The cancellation or cancellation of the declaration of the market, when the National Directorate of Customs has decided to proceed to the verification of the market, will be conditioned to the result of the same.
3. If the National Customs Directorate has detected any evidence of faults, violations or customs or customs matters relating to the declaration or the market in it, the cancellation or cancellation shall be subject to the result of the procedure. corresponding.
4. Effected the cancellation or cancellation of the declaration of the market, the National Directorate of Customs, without prejudice to the application of the sanctions that may correspond, will proceed to return the customs duties that would have been perceived, with the exception of fees.
5. The declaration of the market may not be cancelled or cancelled after the marketing and withdrawal of the market.
ArtAculoA 72.A (declarant liability).-
Once the market declaration is registered, the declarant is responsible for:
| A) | The veracity and accuracy of the data contained in the declaration. |
| B) | The authenticity of the supplemental documentation. |
| C) | Observance of all obligations inherent in the requested system. |
ArtAculoA 73.A (Control Faculties of the National Customs Directorate).-
1. Any other customs agent requested, once the declaration of the market is registered, the National Customs Office may, before or after the authorization of the said system, check the accuracy and veracity of the data declared and the correct application of the corresponding legislation.
2. For the verification of the accuracy and veracity of the declaration of the market, the National Directorate of Customs will be able to proceed to the documentary analysis, to the verification of the market, with extraction, if any, of samples, and to the request for technical reports or any other measures deemed necessary.
3. For the purposes of controlling the accuracy and veracity of the market declaration, the National Customs Directorate shall carry out only those measures that are necessary to ensure compliance with the customs legislation.
4. When the National Customs Office considers the extraction of samples to be essential, the same will only be necessary.
ArtAculoA 74.A (Selectivity).-
1. The National Customs Office may select, through previously established criteria, the declarations of the market that will be the subject of documentary analysis, verification of the market or other customs procedure, prior to its library.
2. The criteria for selectivity shall be provided by a meter drawn up on the basis of the risk analysis for the treatment of the declarations of the market, and in complementary form using a random system.
3. The declaration recorded in computer system will be subject to automatic selection.
ArtAculoA 75.A (Verification of the marketAa).-The verification may be performed with respect to the entire market or only part of it, considering in this case the results of the partial verification for the remaining merchants included in the same declaration.
ArtAculoA 76.A (Concurrency of the data subject to the act of the verification of the marketAa).-The declarant or who has the legal availability of the market shall have the right to attend the acts of verification of this and, if it does not appear, the National Directorate of Customs will proceed of its trade and the verification carried out will produce the same effects as if it had been practiced in its presence.
ArtAculoA 77.A (Transfer costs, sample extraction, and use of specialized personnel).-Will be in charge of the declarant for the corresponding costs:
| A) | The transport, storage, and handling of the market that are necessary for your verification or extraction of samples. |
| B) | A sample extraction and its analysis, as well as the elaboration of technical reports. |
| C) | To the hiring of specialized personnel to assist the National Customs Directorate in the verification of the market or extract from samples of special, cold or dangerous goods. |
ArtAculoA 78.A (Subsequent review of the market declaration).-The National Customs Office may, after the marketing of the goods, carry out the analysis of the documents, data and reports presented in relation to the customs procedure requested, as well as to carry out the verification of the market and to review its tariff classification, origin and customs value, in order to verify the accuracy of the declaration, the origin of the authorized grant, the received tax or the benefit granted.
ArtAculoA 79.A (Definition).-
1. The definitive import is the customs procedure whereby the imported goods can have free circulation within the customs territory, subject to the payment of the taxes to the import, when applicable, and to the fulfillment of all the customs formalities.
2. The goods subject to the final import regime will be subject to the prohibitions or restrictions applicable to the import.
ArtAculoA 80.A (Definitive import direct).-
1. The direct issue of definitive import is the procedure by which the market is dispatched directly, without prior submission to the condition of temporary storage of import.
2. The procedure provided for in the numeral 1 shall be subject to the procedure laid down in the numeral 1 of the goods whose income is at the risk of the integrity of the persons or the environment, in addition to other types of goods they have special features, in accordance with applicable legislation.
ArtAculo 81.A (Definition).-
1. The temporary admission for re-export in the same state is the customs duty under which the market is imported for a given purpose and for a specified period, with the obligation to be re-exported in the same state, except for depreciation for normal use, without payment of taxes that tax their final import, with the exception of fees.
2. The market that would have been introduced under the temporary admission for re-export in the same state is not subject to the payment of the taxes that will be taxed on the re-export that will be carried out in compliance with the regime.
3. The Ministry of Economic Affairs and Finance may authorize the inclusion of the market in temporary admission for re-export in the same state, determining the requirements, conditions, deadlines, formalities and procedures specific, without prejudice to the cases expressly provided for by the customs legislation.
ArculoA 82.A (Cancellation).-
1. The temporary admission system for re-export in the same state will be cancelled with the re-export of the market within the authorised time.
2. Cancellation may also occur with:
| A) | The inclusion in another customs system. |
| B) | The destruction under customs control. |
| C) | Abandonment. |
3. The National Customs Office, or the appropriate competent authority, shall have the authorization of the destinations referred to in numa 2 and the enforceability of the payment of the corresponding taxes.
ArtAculoA 83.A (Incompliance with substantial obligations of the scheme).-
1. In the event of non-compliance with substantial obligations imposed as a condition of the granting of temporary admission for re-export in the same state, it will be considered that the market has been definitively imported.
2. If the non-compliance occurs with a return to a marketAa whose final import is not allowed, it will be taken into account.
3. The provisions of numerals 1 and 2 shall apply without prejudice to any sanctions which may be applicable.
ArtAculoA 84.A (Definition).-The temporary admission for inward processing is the customs duty for which the market is imported, without payment of taxes, except for fees, to be affected a specific processing operation, processing, repair or other authorized and subsequent re-export under the resulting product form within a specified time limit.
ArtAculoA 85.A (Additional processing operations outside the customs territory).-The competent authority may authorize all or part of the goods included in the admission scheme temporary inward processing or processed products may be sent out of the customs territory in order to affect them for further processing operations.
ArtAculoA 86.A (Subproducts, waste, or waste resulting from inward processing).-
1. By-products, waste or waste which has a commercial value, resulting from inward processing tasks and which are not re-exported, shall be subject to payment of the taxes on the final import.
2. The Executive Branch may establish that the by-products, waste or waste, referred to in paragraph 1, shall be exempt from the payment of the taxes referred to when their market value in the market does not exceed 5% (5%) of the CIF value of the imported goods.
ArtAculoA 87.A (Free Repairs).-
1. When the temporary admission has the purpose of the repair of goods previously exported with final carA, its re-export shall be exempt from the payment of the taxes to the export that correspond, if shown to Satisfaction of the National Customs Directorate that the repair has been carried out free of charge, in reason of a contractual obligation of garantAa.
2. The provisions of the numeral 1 shall not apply when the defective state of the market has been considered at the time of its definitive export.
ArtAculoA 88.A (Cancellation).-
1. The temporary admission system for inward processing will be cancelled through the re-export of the market under the resulting form, within the deadlines and under the conditions set out in the corresponding authorization.
2. Cancellation may also occur with:
| A) | The inclusion in another customs system. |
| B) | The re-export of the goods entered under the scheme, without having been subject to the intended improvement within the time allowed. |
| C) | The destruction under customs control. |
| D) | Abandonment. |
3. The National Customs Office, or the appropriate competent authority, shall have the authorization of the operations and the destinations referred to in numa 2 and the enforceability of the payment of the corresponding taxes.
ArtAculoA 89.A (Incompliance with substantial obligations of the scheme).-
1. If the non-compliance with substantial obligations imposed as a condition of the granting of temporary admission to inward processing is found, it will be considered that the market has been definitively imported.
2. If the non-compliance occurs with a return to a marketAa whose final import is not allowed, it will be taken into account.
3. The provisions of numerals 1 and 2 shall apply without prejudice to any sanctions which may be applicable.
ArtAculoA 90.A (Market Reposition).-The market reposition is the procedure that allows the beneficiary of the present regime the definitive import exempt from the payment of taxes, except for (i) fees, for goods or the like for their species, characteristics, quality and quantity for those acquired on the local market or imported with final carA, which would have been used or consumed for the processing of Previously exported goods, for the purposes of their repositioning.
ArtAculoA 91.A (Application).-The Executive Branch may authorize the inclusion of the market in the temporary admission system for inward processing, determining the requirements, conditions, deadlines, specific formalities and procedures, without prejudice to the cases expressly provided for by the customs legislation.
ArtAculoA 92.A (Definition and permanence).-
1. The customs office is the customs office for which the imported goods enter and remain in a customs office, without payment of taxes, except for the fees, for subsequent inclusion in another customs procedure, its reembarkation or re-export.
2. The conditions and requirements necessary for their authorization and authorization, as well as the period of stay of the market under this regime, shall be governed by the provisions of the regulations, without prejudice to the provisions of the number next.
3. In the spaces provided for in Articles 2 and 3 of Article 3 of this Code, the goods may remain in the customs office for a period of up to five years, which may be extended.
1. The depositor shall be jointly and severally liable with the depositary for the payment of customs duties, adjustments and fines, in relation to the goods placed by them.
2. Where entry to the customs office, the market, its packaging or external packaging shall show signs of failure, deterioration or signs of having been breached, or of the retelling resulting in differences, the warehousekeeper shall inform the immediate to the National Customs Directorate, separating the damaged, damaged or demasAer goods, in order to disallow their liability.
3. In cases of missing, left-over, averting or destruction of the market under the customs-deposit regime, the depositary and the depositor may be exonerated from liability, provided they show that such situations have been generated by fortuitous case, force majeure or other cause that is not attributable to them.
ArtAculoA 94.A (Modes).-
1. The customs clearance regime may present the following modalities:
| A) | Storage dependency: in which the market can only be the object of operations intended to ensure its recognition, preservation, batch or volume fractionation and any other operation that does not alter its value or modify its nature or state. |
| B) | Commercial dependence: in which the market may be the subject of operations intended to facilitate its marketing or increase its value, without modifying its nature or status. |
| C) | Industrial site: in which the market may be the object of operations designed to modify its nature or state, including the industrialization of raw materials and semi-finished products, assemblies, assemblies, and any other operations. |
| D) | The repair and maintenance department: in which the market can be the object of repair and maintenance services, without changing its nature. |
| E) | Transitional function for display or other similar activity: in which the foreign market entered may be intended to exhibitions, demonstrations, fairs or other similar activities, prior to the authorization of the National Customs Directorate. |
| F) | logAstical dependency: in which the market can be the object of operations that can modify its state or nature, provided they do not change their origin and consist of: assemblies or assemblies; mixtures; placement or replacement of parts, parts or accessories; hardware configuration; software installation; packaging, packaging, labels or other products provided that they are used for the marketing of goods that The following shall be made out of the deposit; and other similar operations that the Executive Branch establishes. |
2. In a customs office, it is possible to use simultaneously two or more of the modalities provided for in the preceding numeral.
3. In the customs offices located in the spaces provided for in the numerals 2 and 3 of the article 3Aº of this code, it will not be possible to use the mode of industrial deposit.
1. The customs office shall be cancelled with the inclusion of the market in another customs office within the authorised time limit.
2. Cancellation may also occur with:
| A) | Reboarding. |
| B) | Re-export. |
| C) | The destruction under customs control. |
| D) | Abandonment. |
3. The National Customs Office, or the appropriate competent authority, shall have the authorization of the destinations referred to in numa 2 and the enforceability of the payment of the corresponding taxes.
Article 96.A (Term of stay).-The goods in a customs office that would not have been included in another customs duty, or have not been re-shipped or re-exported, within the time limit set in the numerals A 2 and 3 of this code 92 of this code, which is considered to be an abandonment situation.
ArtAculoA 97.A (Definition).-Reboarding is the customs destination consisting of the customs territory exit, under customs control, without payment of taxes or the application of the prohibitions or restrictions of (a) the economic status of the goods entered into the customs territory which is in the condition of temporary deposit of import or under the customs clearance regime, in accordance with the provisions of the customs legislation, provided that has not undergone any alterations in its nature.
1. It will be considered in the situation of abandonment of the market that it is found in any of the following cases, in addition to those expressly provided for in this Code:
| A) | When the time limit for temporary storage has expired. |
| B) | When the owner or consignee voluntarily declares, in writing and expressly, their decision to abandon it. |
| C) | When for deterioration or other serious reason it cannot be stored in a customs site and no longer be issued Eight days of notification by means of a telegram with a notice of receipt, publication in the Official Journal for the term of three days or any other means of payment addressed to the depositor, consignee, carrier or to the those who have the right to dispose of the market. |
| D) | When you have cleared your bookseller not to be removed by the customs dispatcher, five days later You should be notified personally. |
| E) | When the depositor, consignee, carrier, or who is entitled to dispose of the goods that is they have not paid the price of the deposit for a period of more than 90 days, the payment in the form provided for in the literalA is intimated) and the default is persisted for the period of three days. |
2. The abandonment shall exempt the owner of the goods from the obligation to pay the import taxes, unless the existence of a customs offence is ascertained.
1. The process of non-infringement will be dealt with before the Court of First Instance of the Interior with jurisdiction in customs matters and before the Legal Courts of Customs in the departments of Canelones and Montevideo.
2. The application for a declaration of abandonment in the cases provided for in the previous Article shall be made by interested party, in accordance with the general rules on the application, in so far as it applies, by the means of proof of the A corresponding abandonment hypothesis, after which the Ministry of Public Health will be heard for the term of six days.
3. In the case of goods stored in containers, the acting Judicial Headquarters shall have the immediate delivery of the same to the carrier or its representative, if it is requested to do so.
4. If I measure opposition from the Ministry of the Public to the declaration of non-infringement or who is considered entitled to the market, it will be given to the promoter of the request of the declaration of abandonment by the term of six dAas hA biles.
5. If proof is offered by the applicant, the Ministry of Public Health or the person deemed to be entitled to the market, his or her diligence shall be ordered and the same shall be concentrated in a single hearing, at the end of which he shall be heard briefly. to the parties, about the result of the test. The Court's decision on the dispute raised should be given within the period of 15 days from the date of the respective hearing.
6. Against the judgment of the first instance only the appeal of appeal with suspensory effect will be susceptible, as provided in the articles A 254 to 257 of the General Code of the Process.
7. In the absence of opposition, or the opposite of the opposite, the Court shall declare the non-infringement of the market and order its non-base and the highest bidder to appoint the corresponding remater.
8. The auction shall be carried out in accordance with the provisions of Article 387 of the General Code of Procedure.
9. The production of the auction will be used to finance the operating costs of the National Customs Office.
10. In case the abandoned market must be destroyed, either because it is due, because its marketing is prohibited or for any other reason similar to the trial of the intervener Judicial Headquarters is considered to be valid. take the necessary steps to ensure that the market is destroyed, after the non-infringement has been declared.
11. The purchase of goods in these auctions and in all the currencies in which the goods are to be remade under a customs infringement procedure shall contain a correct and complete detail of the respective goods and shall have a the term of validity of sixty days from the date of the date of the review.
12. This procedure shall not apply to the cases provided for in Article 172 of this Code.
1. The destruction is the customs destination by which the National Directorate of Customs, prior to the report of the competent authority, if it corresponds, can dispose of the destruction under customs control of those markets that attack the moral, health, safety, public order or the environment.
2. The National Customs Office, after the competent authority's report, if it corresponds, may also have the destruction under customs control of the market, at the request of the person who has the legal availability of the same, when there are reasonable reasons.
3. The costs incurred by the destruction shall be borne by the consignee or the person who has the legal availability of the market.
ArtAculoA 101.A (Impossibility of the destruction of the market).-When the destruction of the market generates damage to the health or life of the people, animals or plants, or to the environment, it will be demanded, prior to the report of the competent authority, if it corresponds, its reshipment or reappearance to the outside in the period and conditions that the National Directorate of Customs establishes, being jointly responsible the owner of the market and who have the legal availability of the same.
ArtAculoA 102.A (Control, Surveillance, and Audit).-
1. The departure of goods, means of transport and cargo units of the customs territory, remain subject to the control, surveillance and oversight by the National Directorate of Customs, as established in the legislation customs.
2. Goods, means of transport and cargo units passing through the customs territory to the outside may be subject to customs supervision on the basis of risk or evidence of infringement of the legislation. customs.
ArtAculoA 103.A (Entered by places and on enabled schedules).-
1. The departure of goods, means of transport and cargo units of the customs territory can only be carried out by the routes, places and schedules authorized by the National Customs Office.
2. The permanence, circulation and departure of goods shall be subject to the requirements laid down in this Code and in its regulatory standards.
3. The National Customs Office shall establish the necessary requirements for the discharge of goods through fixed lines such as pipelines, pipelines or electricity transmission lines or by other means not provided for in this Regulation. I say, in order to guarantee due control and customs supervision.
ArtAculoA 104.A (Output Declaration).-
1. The information provided to the National Customs Directorate of the data relating to the means of transport, to the loading units and to the goods transported, contained in the transport documents, is considered to be the declaration of exit. performed by the carrier or by whom it is responsible for such management.
2. The load manifest of the means of transport or document having equivalent effect may be accepted as an exit declaration provided that it contains all the information required for it.
3. The declaration of departure, as soon as possible, shall apply to the provisions concerning the declaration of arrival provided for in Chapter II of Chapter IV of this Code.
ArtAculoA 105.A (Temporary export dependency).-
1. The goods entered to a customs primary area for export which is not loaded directly in the respective means of transport and shall be admitted to a place to that end, shall be subject to the condition of temporary deponsito export from the time of its reception and until such time it will be authorized or assigned any customs export or restituyere to square.
2. The customs legislation may have situations in which the market can be dispatched directly without prior submission to the condition of temporary export.
3. The goods entered in the spaces provided for in the numerals A 2 and 3 of the Article 3Aº of this Code, may remain in the condition of temporary deposit of export for a period of up to six months, extendable.
4. It shall apply to the temporary export deposit, as soon as it is compatible, the provisions relating to the temporary deposit of import provided for in Chapter III of Chapter IV of this Code.
ArtAculoA 106.A (Including in a customs rance).-
1. The market to which the customs territory is discharged shall be treated as a customs destination for its inclusion in a customs export system.
2. The customs duties of export, as soon as they are compatible, shall apply to the provisions relating to the customs duties of import provided for in Section I of Chapter II of Chapter V of this Code.
3. The customs legislation shall lay down the requirements, formalities and procedures for the application of the customs duties provided for in this Title.
ArtAculoA 107.A (Customs duties).-The free circulation market that is returned from the customs territory may be included in the following customs duties:
| A) | Definitive export. |
| B) | Temporary export for reimport in the same state. |
| C) | Temporary export for outward processing. |
| D) | Customs Transit. |
ArtAculoA 108.A (Presentation of the merchandise declaration).-
1. The application for the inclusion of the market in a customs system should be formalized in the National Customs Office by means of a market declaration.
2. The declaration of goods shall be submitted before the departure of the means of transport, in accordance with the provisions of the customs legislation.
ArtAculoA 109.A (Definition).-
1. The definitive export is the customs procedure whereby the exit of the customs territory, with final carA, of the free circulation market, is permitted, subject to the payment of the taxes to the export, where appropriate, and to the compliance with all applicable customs formalities.
2. The goods subject to the definitive export regime shall be subject to the prohibitions or restrictions applicable to export.
ArtAculoA 110.A (definitive export direct issue).-The direct issue of definitive export is the procedure by which the market can be dispatched directly, without prior submission to the The temporary export-site condition.
ArtAculoA 111.A (Definition).-
1. The temporary export for reimportation in the same state is the customs regime whereby the free circulation market is exported for a certain purpose and for a certain period, with the obligation to be re-imported into the same state state, except its depreciation for normal use, without the payment of taxes that tax the definitive export, with the exception of the fees.
2. The return of the market that would have left the customs territory under the temporary export regime for reimportation in the same state, will be carried out without the payment of the taxes that tax the definitive import, with exception of the fees.
3. The Ministry of Economic and Finance may authorize the inclusion of the market in the temporary export regime for reimportation in the same state, determining the requirements, conditions, deadlines, formalities and procedures specific, without prejudice to the cases expressly provided for by the customs legislation.
ArtAculoA 112.A (Cancellation).-
1. The temporary export quota for reimportation in the same state will be cancelled with the reimportation of the market within the authorized time.
2. Cancellation may also occur with the inclusion in the customs duty of definitive export.
3. The National Directorate of Customs shall have the authorization of the rule referred to in numa 2 and on the enforceability of the corresponding taxes.
ArtAculoA 113.A (Non-compliance with substantial obligations of the scheme).-
1. As a result of the non-compliance with substantial obligations imposed as a condition of the granting of the temporary export regime for reimportation in the same state, it will be considered that the market has been definitively exported.
2. The fact that the market is subject to a prohibition or restriction will not be an impediment to the collection of the taxes that the definitive export taxes, where appropriate.
3. The provisions of numerals 1 and 2 shall apply without prejudice to any sanctions which may be applicable.
ArtAculoA 114.A (Definition).-The temporary export for outward processing is the rule whereby the free circulation market is exported without payment of the taxes that are taxed by the export definitive, with exception of the fees, to be affected to a certain operation of transformation, elaboration, repair or other authorized and to its subsequent reimportation under the form of resulting product within a specified period, subject to the application of taxes that tax the import definitive only with respect to the value added on the outside.
ArtAculoA 115.A (Free Repairs).-
1. Where the temporary export for outward processing is intended for the repair of goods previously imported with final carA, their re-import shall be effected without payment of taxes on imports. definitive, with exception of the fees, if it is demonstrated to the satisfaction of the National Directorate of Customs that the repair has been carried out free of charge, in reason of a contractual obligation of garantAa.
2. The provisions of the numeral 1 shall not apply when the defective state of the market has been considered at the time of its final import.
ArtAculoA 116.A (Subproducts, wastes or residues resulting from outward processing).-By-products, waste or waste having commercial value, resulting from outward processing tasks and which are not reimported, shall be subject to payment of the taxes on the final export where appropriate.
ArtAculoA 117.A (Cancellation).-
1. The temporary export payment scheme for outward processing will be cancelled with the reimportation of the market under the resulting form, in the deadlines and under the conditions set out in the corresponding authorization.
2. Cancellation may also occur with the inclusion in the customs duty of definitive export.
3. The National Customs Office shall have the authorization of the fee referred to in numa 2 and on the payment of the corresponding taxes.
ArtAculoA 118.A (Non-compliance with substantial obligations of the scheme).-
1. In the event of non-compliance with substantial obligations imposed as a condition of the granting of the temporary export regime for outward processing, it will be considered that the market has been definitively exported.
2. The fact that the market is subject to a prohibition or restriction will not be an impediment to the collection of the taxes that the definitive export taxes when it corresponds.
3. The provisions of numerals 1 and 2 shall apply without prejudice to any sanctions which may be applicable.
ArtAculoA 119.A (Definition).-
1. The customs transit procedure is the same for the import and export for which the goods circulate through the customs territory, under customs control, from a customs office of departure to another destination, without the payment of taxes, created or create, with exception of the rates, and without the application of restrictions of the economic cter.
2. The transit system shall also permit the carriage of free goods from a customs office of departure to one of its destination, passing through another territory.
ArtAculoA 120.A (Modes).-The customs transit system can present the following modes:
| A) | From an entry customs to an exit customs. |
| B) | From a customs office of entry to an internal customs office. |
| C) | From an inside customs office to an exit customs. |
| D) | From an internal customs office to another internal customs office. |
ArtAculoA 121.A (Liability).-They shall be responsible for the fulfilment of the obligations laid down in the customs transit system, the carrier and its transport agent, the declarant and the person who has the legal availability of the market. The same may be exonerated from liability provided they show that the non-compliance was generated by chance, force majeure or other cause that is not attributable to them.
ArtAculoA 122.A (Differences).-
1. Where the market does not arrive or has less weight, volume or quantity than that included in its declaration, it shall be presumed, unless proof to the contrary and only to the tax effect, that the missing market has been imported with final carA, without prejudice to any sanctions that may be appropriate.
2. It shall be deemed to be sufficient proof that the missing market has not been imported with final carA, inter alia, the presentation of documentation proving to the judgment of the competent authority that the market was not loaded when starting the transit or that the least weight, volume or quantity already exists at the start of the test.
3. Where the market has greater weight, volume or quantity than that included in the market declaration, the penalties that may be applicable shall apply.
4. The provisions of paragraph 1 shall not apply when the goods listed in the customs transit system are intended for export.
ArtAculoA 123.A (Interrupciation of the transit).-The customs transit can only be justifiably interrupted by chance or force majeure or other causes beyond the will of the carrier.
ArtAculoA 124.A (Communication of the interruption).-In all cases of interruption of the transit or when the deterioration, destruction or irremediable loss of the market is produced, subject to the Customs transit, the person at whose position the means of transport is located must immediately inform the customs office of the jurisdiction of the jurisdiction in order to establish the necessary measures to ensure the integrity of the the market and the conditions for the effective exercise of customs control and apply the appropriate penalties.
ArtAculoA 125.A (On-board).-At the request of the data subject, the National Customs Directorate, taking into consideration operational reasons, may authorize that the transport of the goods subject to the rule is effected and with transhipment under customs control.
ArtAculoA 126.A (Cancellation).-The customs transit system will be cancelled with the arrival of the means of transport with the seals, seals or intact identification marks and the presentation of the market with the corresponding documentation at the customs office of destination, within the time limit set for these purposes, without the market having been modified or used.
ArtAculoA 127.A (Definition).-Special customs duties are specific regulations within a customs regime that allow the entry or exit of the customs territory or the circulation by the customs territory of the goods, means of transport and cargo units, without payment or partial payment of taxes and subject to a simplified customs clearance, in reason of the quality of the declarant, the nature of the goods, use or application to be made of the same or its form of packaging or destination.
ArtAculo 128.A (Classification).-
1. These are special customs duties:
| A) | Baggage. |
| B) | Vehicles and tourist effects. |
| C) | Effects of crew or pacotilla. |
| D) | Supply and provisions for onboard consumption. |
| e) | Diplomatic franchises. |
| F) | International postal services. |
| G) | Samples. |
| H) | Assist and salvage packages. |
| I) | Border Fico. |
| J) | Containers. |
| K) | Commercial media for commercial purposes. |
| L) | Return of marketAa. |
| M) | EnvAos in consignment. |
| N) | Market replacement. |
2. The customs legislation may establish other special customs duties, in addition to those provided for in numa 1.
ArtAculoA 129.A (Application).-The requirements, conditions, formalities, and simplified procedures for the application of the special customs duties provided for in this Title shall be governed by the provisions of the customs legislation.
ArtAculoA 130.A (Control, Surveillance and Audit).-Goods, means of transport and cargo units included in a special customs duty are subject to control, surveillance and supervision by part of the National Customs Directorate, as established in the customs legislation.
ArtAculoA 131.A (Prohibition).-It is forbidden to import or export under the special arrangements provided for in this Title, marketAas not corresponding to the definitions, purposes and conditions for them set.
ArtAculoA 132.A (Definition).-
1. The baggage allowance is the one for which the import or export of new or used effects is permitted for the use or personal consumption of the traveller who enters or enters the customs territory, in accordance with the circumstances of his/her trip or to be gifted, provided that by their quantity, nature, variety and value they do not allow to presume that they are imported or exported for commercial or industrial purposes.
2. The import and export of the effects that constitute baggage shall be exempt from the payment of taxes within the limits and conditions laid down by the customs legislation.
ArtAculo 133.A (Declaration).-
1. Travellers should make the declaration of their luggage, accompanied or not accompanied.
2. For the purposes of this scheme it is understood by:
| A) | The accompanying equipment: the one carrying the traveler and transported in the same medium in which he travels, excluding the one who arrives or exit in load condition. |
| B) | Equipment not accompanied: the one arriving in or out of the customs territory, before or after the traveler, or together with him, but in load condition. |
ArtAculoA 134.A (Vehicle and tourist effects).-Without prejudice to the international conventions ratified by the Eastern Republic of Uruguay, the introduction to the vehicle and effects of vehicles In accordance with the customs legislation, it shall be carried out in accordance with the customs legislation.
ArtAculoA 135.A (Definition).-The effects of the crew or the pacotilla is the one by which the import or export is permitted exempt from payment of taxes, of the effects that the crew member of a means of transport can reasonably be used for their personal use or consumption, provided that by their quantity, nature, variety and value they do not allow to presume that they are imported or exported for commercial or industrial purposes.
ArtAculoA 136.A (Definition).-
1. The supply and supply system for consumption on board is the one for which the import or export of goods is permitted for the maintenance, repair, use or consumption of the means of transport that enters or graduates of the customs territory and the use or consumption of its crew and passengers.
2. The customs legislation will have on the application of this regime to the various means of transport.
3. The cargo of free circulation goods destined for supply and supplies for consumption on board in a means of transport that should leave the customs territory shall be considered as a definitive export exempt from payment of taxes.
4. The import of goods destined for supply and supplies for consumption on board a means of transport entering the customs territory shall be exempt from payment of taxes.
ArtAculoA 137.A (Naves and foreign-flagged aircraft).-
1. The supply and provision of foreign-flagged vessels and aircraft in the ports and airports of the AAs may be made with imported goods stored in customs-approved customs offices which are exempted from payment of the payment. of tributes.
2. This scheme applies to war ships and aircraft, official, commercial, passenger, sports, fishing vessels and other similar vessels, where it is necessary for their destination to be for ports and airports abroad, without stops at ports or airports of the paAs.
ArtAculoA 138.A (National flag ships and aircraft).-
1. National flag vessels and aircraft shall be included in the preceding article, provided that their destination is that indicated in that article and that their itinerary includes a navigation period exceeding five days.
2. By way of derogation from the preceding number, the supply and provisions of ships and aircraft of the Anea which are engaged on a regular basis for the carriage of passengers between a port or airport of the country and another of the foreign countries, and of the National flag fishing vessels, in this case the port of destination or the duration of the navigation period, may be carried out with a market in the present system. In the same case, ships and aircraft which, before leaving for the foreign country, must be present to other ports or airports of the country for the purpose of loading domestic goods.
ArtAculoA 139.A (Definition).-The diplomatic franchise scheme is the one by which the import or export of goods is permitted for foreign diplomatic and consular representations of Permanent cter, or international organizations, in situations and with the tax treatment provided for in the international conventions ratified by the Eastern Republic of Uruguay and in the customs legislation.
ArtAculoA 140.A (Definition).-
1. The international postal package is the one for which the international mail and mail order is permitted, including express delivery, in which the postal operators of the sending and the country of the country are involved. In accordance with the international conventions ratified by the Eastern Republic of Uruguay and in the customs legislation.
2. The import and export of goods subject to the international postal package shall be exempt from payment of taxes, within the limits and conditions laid down by the customs legislation.
ArtAculoA 141.A (Control).-International postal packages entering or leaving the customs territory, regardless of their consignee or sender, whether or not they are commercial, shall be subject to customs control. respecting individual rights and guarantees relating to correspondence.
ArtAculoA 142.A (Definition).-
1. The sample of samples is the one by which the import or export is permitted, with definitive or temporary carA, of complete or incomplete objects, representative of a market, destined exclusively for its exhibition, demonstration or analysis for commercial operations.
2. The import or export of the samples with no commercial value, understood by those who for their quantity, weight, volume or other conditions of presentation, or for having been used by the National Directorate of Customs, not they are suitable for marketing, and are exempt from payment of taxes.
3. The import or export of samples with commercial value, the customs value of which does not exceed the amount to be established by the customs legislation, shall be exempt from payment of taxes.
ArtAculoA 143.A (Advertising material).-
1. The sample of samples to the advertising material will be applied.
2. Advertising material is considered to be all articles that store a brand, a trade name or an event of public or private interest, the value of which does not exceed the value of the customs legislation.
ArtAculoA 144.A (Parts, parts and devices for machinery).-The application of the sample to the parts, parts and devices for machinery of industrial, commercial, commercial, agriculture and service, whose paralyzing or poor functioning creates situations of discontinuity in those works or services under the conditions established by the customs legislation.
ArtAculoA 145.A (Definition).-The assistance and rescue package is the one for which import or export is permitted, with final or temporary carA, without payment of taxes, The market shall be used for the aid to the victims of an emergency situation or a stress.
ArtAculoA 146.A (Definition).-The border traffic control is the one by which import or export is allowed, exempt from payment or partial payment of taxes, from merchandise transported by residents of localities located on the borders with other paAces and intended for the subsistence of their family unit, in accordance with the provisions of the customs legislation.
ArtAculoA 147.A (Automobiles and vans, motorcycles, snowmobilers, motor tricycles, motor cycles, and other similar vehicles).-Automobiles and vans, motorcycles, motor tricycles, motor cycles and other vehicles Similar vehicles, registered in the municipalities or foreign border provinces, may circulate without the payment of taxes on the radios to be determined by the Executive Branch provided that their owners reside in those municipalities and provinces.
ArtAculoA 148.A (Exclusions).-They shall be excluded from the rule provided for in the preceding articles, the goods and vehicles that are used for commercial or industrial purposes.
ArtAculoA 149.A (Container definition or load unit).-
1. It is understood by container or load unit, the container specially constructed to facilitate the movement of goods in any means of transport, with sufficient resistance to allow a repeated use and to be filled or The invention also relates to a method for the use of said device, which can be easily and safely used for loading, unloading and transshipment, which is identifiable by means of marks and numbers engraved in an indelible and easily visible manner, according to the invention. international standards.
2. The containers may contain, inter alia, equipment intended to control, modify or maintain the temperature inside the container, temperature recorders and other similar equipment. The accessories and equipment of the container, provided that they are transported together with him, shall be considered an integral part of the container.
ArtAculoA 150.A (Definition of the scheme).-
1. The container system is the one by which it is allowed to:
| A) | The containers or loading units of other paAces entering the customs territory, with the purpose of transporting goods and must remain temporarily in the same, without modifying their condition, subject to the customs transit system, without the need to comply with customs formalities, provided that they are included in the declaration of arrival or the load manifest. |
| B) | The containers or load units of the paAs that graduate from the customs territory in order to transport the goods, and which For this purpose, they should remain in a transitional form outside of the period without modifying their state, enter and graduate without the application of restrictions, without the need to comply with customs formalities. |
2. By way of derogation from paragraph 1, the customs legislation may establish compliance with certain requirements or formalities for reasons of safety or control.
3. The container system will also apply to the accessories and equipment that are transported with the containers, as well as to the imported parts for repair.
ArtAculoA 151.A (Definition).-
1. The means of transport for commercial purposes is the one by which it is permitted that:
| A) | The means of transport of other paAces entering the customs territory by their own means with the object of transport passengers or goods, and that for that purpose they must remain in the same transitional form and without modifying their condition, be subjected to the customs transit system, without the need to comply with customs formalities. |
| B) | Commercial means of transport registered or registered in the country, which graduates from the customs territory by their own means, in order to carry passengers or goods and that for such purposes they should remain outside of the period in a transitory manner and without modifying their state, they will be subjected to the temporary export regime for reimportation in the same state, under the conditions laid down by the customs legislation, without need to comply with customs formalities. |
2. By way of derogation from paragraph 1, the customs legislation may establish compliance with certain requirements or formalities for reasons of safety or control.
ArtAculoA 152.A (Definition).-The return-to-market scheme is the one by which the market is allowed to have free circulation before its final export, returns to the customs territory, exempt from the payment of taxes, and without the application of prohibitions or restrictions of economic nature.
ArtAculoA 153.A (Conditions).-The return of the marketAto be subject to the following conditions:
| A) | That the market is returned by the same person who exported it. |
| B) | That the National Customs Directorate will check that the returned merchandise is the same as previously exported. |
| C) | That the return will be produced within the deadline set by the customs legislation. |
| D) | That is paid or returned, as applicable, with no prior to the release, the resulting amounts of benefits or tax incentives linked to export. |
| E) | The competent authority should be previously involved in cases that correspond to the nature of the mercerAas. |
ArtAculoA 154.A (Causals).-The return of exported goods will definitely be authorized:
| A) | When you present defects of the technical character that your return requires. |
| B) | When you do not conform to the technical or health requirements of the importing paAs. |
| C) | In reason of modifications to the foreign trade rules of the importing paAs. |
| D) | For war or tasting. |
| E) | For other causes beyond the will of the exporter to establish the customs legislation. |
ArtAculoA 155.A (Definition).-
1. The shipping system in consignment is the one by which the exported goods may remain outside the customs territory for a specified period, pending the completion of their sale on the market of destination.
2. When the sale is completed within the given time limit, the payment of the taxes that the export taxes will be required, when they correspond.
3. The return of the market before the expiry of the period granted shall be exempt from payment of the taxes.
ArtAculoA 156.A (Formend).-The envAus request will be subject to the same formalities required for the definitive export declaration, except for the items relating to the price and other conditions of sale, being of application, however, the obligation to declare an estimated value.
ArtAculoA 157.A (GarantAa).-The National Customs Enforcement may, where appropriate, require the constitution of a guarantee to ensure compliance with the obligations imposed by the regime.
ArtAculoA 158.A (Failure to comply with the substantial obligations of the scheme).-The failure to comply with the substantial obligations imposed as a condition of the granting of the envAos the goods shall be deemed to have been exported definitively, without prejudice to any penalties which may be imposed.
ArtAculoA 159.A (Definition).-
1. The market replacement scheme is the one by which the National Customs Directorate may authorise the market to be imported or exported definitively, which is defective or unsuitable for the purpose to which it is intended, either replaced, without payment of taxes, by another of the same tariff classification, commercial quality, value and technical characteristics, that is sent free, in reason of a contractual or legal obligation of garantAa, in the deadlines and conditions laid down in the customs legislation.
2. In the case of import, the replaced market should be returned to origin exempt from the payment of the taxes to the export, where applicable, or may be subjected to the customs destinations of abandonment or destruction.
3. In the case of export, the replaced market may enter the customs territory exempt from payment of the taxes on the final import.
ArtAculo 160. (Definition).-
1. Zona franca is a part of the territory of the Eastern Republic of Uruguay in which the goods introduced will be considered as if they are not inside the customs territory, in respect of the taxes that are taxed by the import, without prejudice to the exemptions and benefits set out in the respective legislation.
2. In the free zone, the entry and exit of the goods shall not be subject to the application of prohibitions or restrictions of economic nature.
3. In the free zone, the prohibitions or restrictions of non-economic nature shall apply in accordance with the provisions of the customs legislation.
4. Free zones shall be determined by the Executive Branch and shall be demarcated and fenced in order to ensure their isolation from the rest of the customs territory.
5. The entry and exit of goods from the free zone will be governed by the legislation regulating import and export, respectively.
ArtAculoA 161.A (Term and activities allowed).-
1. The market introduced in the free zone can remain in it for an undetermined time under the conditions laid down in the legislation.
2. In the free zone, storage, commercial, industrial, service delivery and other activities will be carried out in the legislation.
ArtAculoA 162.A (Control).-
1. The National Customs Directorate may carry out selective checks on the entry, permanence and departure of goods and persons.
2. The National Customs Office may have facilities within the free zone for the exercise of the control functions that are responsible for it.
3. The outer zone adjacent to the perAmeter of the free zone up to the extent to be established by the regulatory standards shall be considered a special customs surveillance zone.
ArtAculoA 163.A (Export of goods from the customs territory to the free zone).-
1. The departure of goods from the rest of the customs territory to a free zone shall be deemed to be exported and subject to the rules governing the requested export regime.
2. When the export referred to in the numeral 1 shall be of benefit, it shall be effective after the exit of the market has been credited to another country.
ArtAculoA 164.A (Import of goods into the customs territory from the free zone).-The entry of goods to the rest of the customs territory from a free zone shall be considered to be imported and be subject to the rules governing the requested import scheme.
ArtAculoA 165.A (Definition).-
1. Free store is the established establishment or enclosure, located in the primary area, intended to market goods for the consumption of passengers, exempt from the payment of taxes that are taxed or applicable for the purpose of the import or the definitive export.
2. The competent authority may authorise the operation of such shops on board means of transport, sea and river of passengers covering international routes.
3. The sale of the market may only be carried out in quantities which do not allow the traveller to be used for commercial or industrial purposes.
ArtAculoA 166.A (Free Store Dependency).-
1. It is understood by free store deposit the commercial deposit, specially enabled for the keeping, under customs control, of the market admitted under this regime.
2. The market that has no free circulation in customs territory will remain in deposit, exempt from the payment of taxes, and without the application of prohibitions or restrictions of economic importance to the import.
3. The goods free circulation in customs territory shall be introduced and deposited, exempt from payment of taxes.
ArtAculoA 167.A (Authorization, adjudicating, and operation).-
1. Free shops must be authorized and awarded by the competent authority in accordance with the provisions of the respective legislation.
2. The Executive Branch shall establish the requirements, conditions, formalities and procedures necessary for the operation of the free shops.
ArtAculoA 168.A (Definition).-
1. The measures which prohAben or restrict the entry or exit of certain goods to or from the customs territory shall be considered as prohibitions or restrictions.
2. Prohibitions or restrictions shall be of economic or non-economic economic or non-economic importance for their preponderant purpose.
ArtAculoA 169.A (Application).-
1. The prohibitions or restrictions of economic cter are only applicable to the customs duties of definitive import and definitive export.
2. The prohibitions or restrictions of economic importance to the final import do not affect that market which would have been previously exported in a temporary way.
3. The prohibitions or restrictions of economic status to the definitive export do not affect that market which would have been previously imported in a temporary way.
ArtAculoA 170.A (Treatment).-The goods entered in the customs territory that cannot be included in a customs duty, under prohibitions or restrictions, shall be reshipped, re-exported, destroyed or subject to the application of measures of other nature provided for in the customs legislation and those emanating from the competent bodies.
ArtAculoA 171.A (Income from goods subject to prohibitions).-The fact that the market was subject to a ban on entry would not be an impediment to the collection of taxes on the market. final import, without prejudice to the penalties provided for.
ArtAculoA 172.A (Reboarding or re-export requirement in case of a marketSubject subject to non-economic cter restriction).-
1. When the market subject to a prohibition or restriction of non-economic status is found in temporary import or will be submitted to or intended to subject to an import regime, the National Customs Office will require the person concerned that the reboarding or re-export within a period of time laid down in the customs legislation.
2. After the deadline set without the person concerned to reembark or re-export the market, it will be considered in abandonment and the National Customs Directorate will have to have its immediate destruction in charge of the person concerned, without prejudice to any sanctions that may be appropriate.
ArtAculoA 173.A (Cases).-
1. The National Customs Office may require the constitution of garantAa when it is intended to obtain the marketing of goods:
| A) | That is subject to a controversy related to an eventual difference in customs taxes. |
| B) | The declaration record was supported without the submission of the entire supplemental documentation. |
2. It may also be required to constitute garantAa to ensure compliance with the obligations imposed by the temporary admission for re-export in the same state, temporary admission for inward processing, Customs clearance, temporary export for reimportation in the same state, temporary export for outward processing and in the other cases provided for in the customs legislation.
3. The provisions of the preceding number shall not apply to the goods in the customs-transit system located in the spaces provided for in the numerals A 2 and 3 of the Article 3Aº of this Code.
ArtAculoA 174.A (Dispensa).-The constitution of garantAa would not be required when the person concerned was a legal person of public law.
ArtAculoA 175.A (Forms).-The National Customs Directorate will resolve the acceptance of the guarantee offered by the interested party, which may consist of:
| A) | Cash dependency. |
| B) | Banking trust. |
| C) | Secure. |
| D) | Other modes to determine customs legislation. |
ArtAculoA 176.A (Complementation or replacement).-The National Customs Enforcement may require the addition or replacement of the garantAa when it will be checked that it does not satisfy itself safely or integral to the fulfillment of the obligations given to it.
ArtAculoA 177.A (Release).-
1. The National Customs Directorate shall release the guarantee when the obligations for which it was required have been duly complied with.
2. At the request of the person concerned, the guarantee may be partially released to the extent that the obligations given to it are met.
ArtAculoA 178.A (AverAa, deterioration, destruction, or irremediable loss of marketAa by chance or force majeure).-
1. When by chance or force majeure, duly communicated and accredited to the National Directorate of Customs, the goods:
| A) | Been damaged or damaged, will be considered for the purposes of its import or definitive export, the case, in the state in which they are located. |
| B) | They will be destroyed or irredeemably lost, not subject to payment of taxes on import or export, in the case, in condition that this destruction or loss is properly tested. |
2. The provisions of the numeral 1 shall apply to the market that is in the condition of temporary deposit or subject to the temporary admission for re-export in the same state, temporary admission for further processing asset, customs deposit, temporary export for reimportation in the same state, temporary export for outward processing or customs transit.
ArtAculoA 179.A (Analysis and Risk Management).-
1. The National Customs Directorate will develop risk analysis systems using data processing techniques and is based on criteria for identifying and assessing risks and developing the necessary measures for address them.
2. The risk management system should allow the National Customs Directorate to direct its control activities to high risk markets and to simplify the movement of low-risk merchandise.
3. The risk management shall be applied in the different phases of the customs control and shall be carried out using, preferably, information procedures to allow automated processing of the information.
ArtAculo 180.A (Use Computer Systems).-
1. The National Customs Directorate shall use computer systems and electronic data transmission means in the recording of customs operations.
2. In cases where the computer systems are not available, alternative means shall be used in accordance with the customs legislation.
ArtAculoA 181.A (Security measures).-Officials of the National Customs Office and persons linked to the customs activity who are authorized to use the computer systems and Means of electronic transmission of data of connection with the customs service, must comply with the security measures that the National Directorate of Customs establishes, including the relative to the use of codes, keys of access confidential or security and security devices.
ArtAculoA 182.A (Means equivalent to the handwritten signature).-The duly certified digital signature or secure electronic signature amount, for all legal purposes, to the handwritten signature of the officials customs and persons linked to the customs activity with authorised access.
ArtAculoA 183.A (Admissibility of records as a test medium).-The information transmitted electronically by means of an information system authorized by the National Customs Office will be admissible as means of evidence in administrative, judicial and judicial proceedings.
ArtAculoA 184.A (Disposition).-The goods declared in place of abandonment and those subjected to comiso by the competent authority shall be sold at public auction or be arranged through other modes. established in the customs legislation.
ArtAculoA 185.A (Destruction).-The National Customs Office, prior notification to the data subject, if it is identifiable, and by reason of decision, may have the destruction of the market cause will not be eligible for any other target.
ArtAculoA 186.A (Definition).-
1. The transhipment consists of the transfer of the goods from one means of transport to another under customs control, without the payment of taxes, nor the application of restrictions of economic nature.
2. The National Customs Directorate will allow all or part of the goods to be transported to another means of transport, provided that it is included in the declaration of arrival or departure and would not have been discharged.
ArtAculoA 187.A (Transboard with permanency on other means of transport or intermediate place).-
1. Where the transshipment is not made directly on the means of transport which must be taken to the place of destination, the goods in question may remain in a means of transport or intermediate place by the time limit laid down in the customs legislation.
2. Where the stay of the market is authorised in a means of transport or intermediate place, the rules relating to the temporary deposit shall apply in the cases corresponding to it.
ArtAculoA 188.A (Payment).-
1. The payment of taxes to the final import must be made before or at the time of the registration of the declaration of the market, without prejudice to the requirement of eventual adjustments that subsequently correspond.
2. The regulatory standards may set other times for the payment of the taxes to the final import.
ArtAculoA 189.A (Devolucion).-
1. The return of the customs duties will be effected when the National Customs Office checks that they were paid unduly.
2. It will also proceed to the return of the customs duties, when the declaration for a customs procedure has been cancelled or cancelled, except for the fees charged for services rendered or put to disposal.
ArtAculoA 190.A (Update).-Customs taxes will be updated at the time of the payment in function of the variance produced in the Indexed Unit value from the time they are written to the moment of their cash payment.
ArtAculoA 191.A (Title and Trial).-
1. The National Customs Office will have executive action for the collection of taxes, fines, prices or taxes that will collect and be in their favor according to their firm resolutions, and for the recovery of the defaulted payment agreements concluded. with taxpayers.
2. To this end, the testimony of the final decisions, the non-compliant payment agreements and the documents that are in force with this quality will constitute executive titles.
3. Are firm resolutions expressly agreed by the obligor and the definitive ones referred to in Articles 309 and 319 of the .
4. For the purposes of this article, the provisions of the Chapter IV of the Tax Code shall apply, including for the adoption of precautionary measures, and the applicable rules of the General Code of the Process.
ArtAculoA 192.A (Suspense for non-regularisation of documentation or arrears in payment of taxes).-
1. In the event of failure to comply with the obligations relating to the regularisation of the documentation of customs operations, or of arrears in the payment of the taxes or fines corresponding to them, the National Directorate of Customs, after having seen the (a) to suspend persons linked to the customs activity or to the intervener, until such time as the documentation is regulated or the taxes or fines of the case are paid. Persons linked to the customs activity may be exonerated from liability provided they show that the non-compliance was generated by chance, force majeure or other cause which is not attributable to them.
2. The failure to comply with the regulation of the document will take place after sixty days of the date of the marketing of the goods or fulfillment of the customs operation.
3. The payment of the taxes or fines shall be considered to be set up when a final administrative decision or a judgment in the authority of res judicata has been established.
ArtAculoA 193.A (applicable regulatory framework).-The date of registration of the market declaration, or the date of entry or denunciation in cases of smuggling, shall determine the applicable regulatory framework, except express to the contrary.
ArtAculoA 194.A (Query).-
1. The holder of a personal and direct right or interest may make inquiries to the National Customs Directorate on the application of the customs legislation to a current and concrete situation.
2. To this end, you should clearly state and specify all the elements of the situation that motivates the consultation and you can also express your opinion.
ArtAculoA 195.A (Effects of your approach).-The presentation of the consultation does not suspend the course of the deadlines, nor does it exempt the consultant from the fulfillment of its obligations.
ArtAculoA 196.A (Resolution).-The National Customs Directorate should be issued within thirty days of the submission of the consultation.
ArtAculoA 197.A (Effects of the resolution).-The National Customs Office will be obliged to apply with respect to the consultant the criterion supported in the resolution, the modification of the same should be notified and will only have effects for the events after that notification.
ArtAculoA 198.A (Silence of the Administration).-If the National Customs Enforcement has not been issued within the time limit set in the article 196 of this CACODE and the interested party applies the customs legislation of agreement with its founded opinion, will not be able to be imposed in case the administration will be pronounced to the contrary, provided that the consultation has been formulated at least with thirty days of anticipation to the expiration of the deadline for compliance with the respective obligation.
ArtAculoA 199.A (Customs infractions).-They are customs violations: the violation, the difference, the fraud, the fraud of value, the invioltional abandonment, the desvAy of exonerations and the contraband.
ArtAculoA 200.A (Contravencyin).-
1. The violation of customs violation of laws, decrees or regulations dictated by competent bodies that establish formal duties with respect to customs procedures and provided that they do not constitute another offence is configured. customs other than the violation.
2. The customs authorities, depositaries, port operators, hauliers, holders of the goods covered by the customs procedures and persons linked to the customs activity shall be liable for such infringement. have failed to fulfil their duties.
3. The sanction will be fine for an equivalent value of 400 to 4,000 IU (four hundred and four thousand indexed units).
ArtAculoA 201.A (Difference).-The difference customs violation is configured when the customs control prior to the release is noted that if the applicant's statements were followed, the Fiscus shall be impaired in the perception of the tax income or in the granting of financial or tax incentives or benefits with a higher value than the declarant shall be entitled if the declaration was made in the correct manner, Complete and accurate, find the market in the following situations:
| A) | In definitive import operations: |
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| 1. | Classification, species, source, or miscellaneous provenance, class, or higher quality, larger dimensions, or higher-level taxation. |
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| 2. | More weight or more. |
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| 3. | Other merchants, in addition to those declared, provided that the The case provided for in the article A (D) of the article 210 of this Code, in which case it is considered to be contraband. |
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| B) | In definitive export operations: |
|
| 1. | A miscellaneous, class, or top quality classification, or class, of higher dimensions or higher dimensions. |
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| 2. | More weight or more. |
The differences of origin or provenance in export operations, or the export of other goods of different nature than those declared, are considered to be contraband violations.
ArtAculoA 202.A (Penalties to Difference).-The penalties applicable to the infringement of difference, without prejudice to the payment of the corresponding taxes, shall be as follows:
| A) | Of the numerals 1 of the literals A) and B) of the previous article, a fine equal to the amount of the tributes in which the injured the Fisco by the infraction. |
| B) | Of the numerals A 2 of the literals A) and B) and the numa 3 of the literalA) of the previous article, a fine equal to the value in customs of surplus. |
ArtAculoA 203.A (Difference tolerance).-
1. The fixing of the difference shall admit a tolerance of 5% (5%) of the quantity, weight, capacity or other unit of measure, to the effect of the only release of the sanction, the customs operation must be carried out by the result of the verifications.
2. The tolerance shall apply to what has been declared for each consignment, without the acceptance of compensation for declarations with others in the differences in more and less of the goods of different species, class or quality.
3. If the tolerance is exceeded, the sanction will be applied to the excess of the tolerance.
ArtAculoA 204.A (Defraud).-
1. It configures the customs infringement of fraud any action or omission which, in violation of the laws, decrees or regulations, is translated or could be translated if passed unnoticed, in a disservice to the Fisco in the perception of the tax income or in the granting of incentives or economic or tax benefits, and provided that the fact does not constitute another customs infringement.
2. The sanction will be a fine equal to twice the amount of the tax damage that occurred or would have occurred for the offence, without prejudice to the payment of the taxes where appropriate.
ArtAculoA 205.A (Value Defusedation).-
1. Configures the customs violation of the value of any customs declaration that distorts the customs value of the goods to the detriment of the tax income.
2. The sanction shall be a fine equal to twice the amount of the taxes due, without prejudice to the payment thereof.
ArtAculoA 206.A (Defrauding Presuntions).-The intention is to defraud of the violations provided for in Articles 204 and 205 of this Code, unless otherwise specified, of the following circumstances:
| A) | The obvious contradiction between the presented customs declaration and the documentation based on which it should be formulated that. |
| B) | Manifest disconformity between the rules and the application that are made when the customs declaration is made. |
| C) | Failure to carry or display books and documentation, or existence of two or more books for a same accounting with different seats. |
| D) | Check the adulteration of documents or accounting records of persons related to the customs operation done. |
| E) | When data is omitted or incorrectly set on the respective forms or statements, which for control The value, source, or classification is set by the National Customs Directorate. |
ArtAculoA 207.A (Infringement).-
1. The market is considered to be an infringement of the goods that are abandoned or forgotten that make the preparation of a contraband presumed.
2. In the same situation, the market is considered abandoned by the drivers of means of transport or that have been apprehended as a consequence of the control of eventual customs infractions and cannot be identified responsible.
3. The invioltional abandonment will involve the comiso of the abandoned market.
ArtAculoA 208.A (Disclaimers).-
1. The customs violation of the exemption is set out when the destination of the goods is changed by total or partial exonerations granted under the purpose of its application or nature, without prior authorization. of the competent authority or the relief and payment of the corresponding taxes.
2. The sanction will be a fine equal to twice the amount of the tax exonerated, without prejudice to the payment of the same.
ArtAculoA 209.A (Smuggling).-Configures the smuggling customs violation any action that has the object of entry or exit from the customs territory, in a clandestine or violent manner, or without the documentation, which is intended to translate into a loss of tax income or in violation of the essential requirements for the final import or export of certain goods that establish laws and special non-customs regulations.
ArtAculoA 210.A (Contraband Pressures).-Simple contraband assumptions are considered as follows:
| A) | When you enter or extract by ports or borders, without the corresponding documentation, any items subject to Customs comptroller, or if the introduction or exit is effected in a violent or clandestine manner, with use of weapons or without it, or when it is carried out by unauthorized points or within hours. |
| B) | When they are no longer consummated, without the express consent of the National Customs Directorate, the transit operations, transshipment or reboarding, unless justified causes have made impossible the full realization of the operation, without there has been material time to obtain the aforementioned authorization and that the interested one communicates to the National Directorate of Customs the interruption and their motives, within the time they determine regulations; if packages or contents are replaced or are returned or returned clandestinely to the articles drawn up in some of the concepts expressed. |
| C) | When the means of transport depart from the pre-set paths for their input, output, or transit. |
| D) | In cases of introduction or extraction of goods in a way that escapes the usual audit, hidden in secrets or double funds or in another form of hiding, or by employing an unauthorized vAa or conduit, such as the introduction of reduced volume objects in the recommended correspondence. |
| E) | In case of merchandise mobilization without the corresponding documentation set by the provisions relevant. |
| F) | When vessels driving transhipment or reboarding are found on the side of vessels other than those expressed in the corresponding permissions. |
| G) | When operations are simulated, documents, marks, or stamps are falsified or replaced with the purpose of making, facilitating, or hide a fraud to the detriment of the tax income. |
| H) | When a means of transport does not fill the requirements and formalities prescribed by the laws of the matter to justify its forced arrival. |
ArtAculoA 211.A (Smuggling Penalties).-They will be applied to the smuggling offence, in addition to the payment of the corresponding taxes, cumulatively the following penalties:
| A) | The comiso of the market object of the infringement, and when for any circumstance the goods could not be seized the object of the infringement, the payment of its possible customs value, understanding for such effects the value of the same or similar market as determined by the National Directorate of Customs. |
| B) | The costs and costs of the process. |
| C) | The payment of double the amount of the taxes that would have been matched to the operation in question. |
| D) | A fine of 20% (twenty percent) of the customs value referred to in literalA). |
| E) | The comiso of the means of transport that drives the market at the time of the infringement, if its owner have responsibility for the offence. Where the secondary iso cannot be made, the offender shall be sentenced to the payment of the commercial value of the same. The owner's liability is presumed when the owner or his dependents are in the same means of transport at the time of their detention and the goods or effects object of the main comiso are not hidden in secret or double funds or other form of secrecy. When the value of the goods in violation is notoriously disproportionate in relation to the value of the vehicle subject to the confiscation penalty and its owner is not repeat, it shall be applied in substitution of the comiso a fine equal to three times the value of the goods in violation. |
ArtAculoA 212.A (Procurement, reception, and post-marketing object to contraband).-
1. It is considered to be an infringement of the customs infringement and shall apply to the same penalties, which it acquires, receives or possesses goods for the purpose of marketing or industrializing it, knowing or having to know that it has been the subject of of the smuggling offence.
2. It is assumed that the person will know or should know that the market was the object of the smuggling offence when it does not have in respect of the market, proof of payment of the taxes, of its national manufacture or of its acquisition in customs territory.
ArtAculoA 213.A (Responsibility).-
1. The customs violations of fraud, fraud of value, unvAo of exonerations and contraband will be imputed to the title of guilt or dolo.
2. The fine for the offences referred to in the previous number may be reduced by up to 50% (fifty per cent) if the fault is proven to have acted with fault.
3. In the customs violations of contravention and of difference no excuse shall be admissible founded on good faith, on own or foreign error or in the lack of intention to harm or defraud the Fisco.
ArtAculoA 214.A (Attempted for violations).-The same penalties as intended for consummate infractions will be applied to the attempt of the customs violations.
ArtAculoA 215.A (Sanctions Determination).-
1. For the purposes of determining the amount of penalties for customs violations, all taxes, whether customs or not, will be considered to affect the goods in the event of their final import or export.
2. The fines will be paid in the same way, condition and deadlines as the taxes relating to the operation that will motivate them.
ArtAculoA 216.A (Actualization of fines).-Fines applicable for customs violations will be updated at the time of the payment in function of the variance produced in the value of the indexed unit, from the date of the resolution that imposes it up to the moment of its effective payment, without prejudice to the updating of the taxes.
ArtAculoA 217.A (Administrative recognition and payment agreements).-The National Customs Office, acting directly or through its expressly delegated offices, may enter into payment to taxpayers under the following conditions:
| A) | The payment agreement may only relate to taxes and fines determined by the Administration, after the freeing the goods in cases where their amount cannot be accurately determined. |
| B) | The subscription of the payment agreement does not release the taxpayer from the obligation to report and satisfy the portion of the taxes effectively due and not covered by such an agreement. |
| C) | The National Customs Directorate, in the cases of this article, may grant loans and facilities with the set out in Article 32 and in paragraphs 1 and 2 of Article 34 of the Decree-Law No. 14.306, dated November 29, 1974 (Tax Code). |
| D) | The preceding payment agreements will be extended for minutes where you will appear in the managed care and if you estimate it In addition, the relevant information shall be provided with a public counter or customs office or both. The minutes, in addition to those cited, shall be signed by the official who detects the offence and the head of the division, department or office to which the official belongs. |
| E) | In the minutes the description of the situation with precise indication of the customs operations involved will be made, of the unfulfilled rules and the settlement of taxes and penalties. The minutes shall be added to the certified copy of the customs document which is credited to the situation or the constitutive operations of the situation, which shall be considered as an integral part of that act. |
| F) | The present agreements may be held until there is a conviction sentence in the first instance. |
ArtAculoA 218.A (Responsible).-
1. They shall be responsible for the customs offences: the author, the co-author and the code.
2. If several offenders are involved, they will respond jointly and severally.
3. The customs office, regardless of its possible liability for the customs infringement, shall be liable for payment of the pecuniary sanction jointly with the sender, consignee, importer, transitator, exporter or person that has the legal availability of the market.
4. The customs office shall not be liable, in its capacity as such, for the customs infringement or for the payment of the pecuniary sanction resulting from the change of application or destination of the goods or the subsequent non-compliance with the obligations of the provisional, temporary or final introduction of the released goods. In such cases, the responsibility shall be to the senders, consignees, importers, transitators, exporters or persons having the legal availability of the market.
5. The customs dispatcher shall also not be liable for payment of the pecuniary sanction of the infringement of value when it is not attributable to it.
6. The fact that the customs office or applicant for the operation is not the owner of the goods or effects shall not prevent the operation, without prejudice to the liability that may be liable to the owner.
ArtAculoA 219.A (Other responsible).-
1. The persons or legal persons are jointly and severally liable with their proxies or dependents for the customs offences committed by them in the performance of their duties.
2. The directors, administrators and legal representatives and volunteers of the legal persons, who do not proceed with due diligence in their duties, shall respond jointly and severally to the payment of the taxes and the fines imposed for infringements. customs to the same. This liability is limited to the value of the assets that they administer or provide, unless they have acted with it.
3. If there is no customs office or applicant for the operation, it shall be jointly and severally liable for the customs offences to which the goods and the legal availability of the goods are carried.
ArtAculoA 220.A (Formal Contest).-If the same fact did place simultaneously simulating the typing of more than one customs violation, the violation that establishes the major sanction will apply.
ArtAculoA 221.A (Auto review).-
1. When it is noticed, after the marketing of the goods, that there was a difference between the declaration of the market and the goods actually delivered, from which a customs offence that implies a loss can be for tax income, the declarant must communicate that circumstance in writing to the National Customs Office.
2. If at the time of the communication referred to in the previous numeral, the National Customs Office would not have notified the declarant of the initiation of an investigation or inspection that includes such an operation, and would not have After 30 days after the marketing of the goods, the declarant, in addition to paying the taxes corresponding to the operation in question, shall be punished with a fine to be imposed by the National Directorate of Customs, according to the following:
| A) | If there is a loss of tax income and the communication will be made within the five days of the day from the the fine shall be equal to 5% (five per cent) of the fees which have been paid for such a difference if the communication has not been carried out. If more than five and less than thirty days have elapsed, the fine shall be equal to 20% (twenty per cent) of the taxes referred to. |
| B) | If there is no tax loss and the communication will be made within the five days of the day from the the market, the fine shall be equivalent to 600 IU (six hundred indexed units). If more than five and less than thirty days have elapsed, the fine shall be equivalent to 1,200 IU (one thousand two hundred indexed units). |
3. Having been notified of the declaration of the initiation of an investigation or inspection which includes such operation, or after the period of thirty days referred to in the numeral 2, the customs infringement shall apply. corresponds.
ArtAculoA 222.A (State Responsibility).-
1. The autonomous entities and decentralized services other than industrial and commercial domain, and public establishments and repartitions of the State and the Intrends, are exempt from any liability in respect of infringements. customs, without prejudice to any penalties which may be applied to officials and/or dispatchers who intervene.
2. In no case, the number established in the previous number shall be exonerated from the payment of the taxes to be paid for any import or export of goods.
ArtAculoA 223.A (Prescription).-
1. Tax actions for customs offences and for the payment of taxes, fines and other cash benefits charged from less by the National Directorate of Customs will be prescribed at five years after the end of the year. caused them to motivate them.
2. That term is interrupted by:
| A) | Notification of the resolution of the competent body of which a credit is against the taxable person. |
| B) | Acknowledgment or express recognition of the obligor by the debtor. |
| C) | Any payment or total or partial debt payment, where applicable. |
| D) | Denunciates the competent judicial authority. |
| e) | Judicial placement. |
3. Any claim of the particular persons in relation to the operations and customs duties shall prescribe to the two years of consummate the fact that it is motivated.
ArtAculoA 224.A (Difference procedure or pre-release value fraud).-Constated the alleged customs violation of difference or value fraud, prior to the release, the procedure to be followed:
| A) | Recognition. If the declaration of the operation is recognized, it shall be recorded in the respective document, with the declaration of the declarant, the intervener and his immediate superior. In this case, all investigations of the facts will be completed, determining the National Customs Directorate the amount of the taxes and the fine to impose. |
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| B) | Mismatch: |
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| 1. | Minutes. If the declaration of the operation does not recognize the offence, an act shall be immediately lifted which shall be signed by the declarant, the intervener and his immediate superior, leaving out the facts which motivate the discrepancies and the manifestations that are formulated. |
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| 2. | Withdrawal from the market and report. Subsequently, the declarant may immediately withdraw the goods in alleged infraction, provided there is no risk for public health or safety, paying the taxes for what is stated. |
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| 3. | After subscribing to the act and the withdrawal of the goods, if The proceedings shall be brought to the competent judicial authority with a complaint founded not more than three days on the basis of a complaint. | |
ArtAculoA 225.A (Post-library or non-bookseller-entry procedure).-Produced the market entry, in all cases of suspected customs violations detected with after the bookkeeping or where the same has not existed for lack of declaration, the acting official:
| A) | You will find the minutes in which you will find a statement of the facts, inventory of the market, and the name, identity document, and address of the apprehenders †"to correspond, their charge and the participation of the public body to which they belong", of the owners, of the holders and of the reported ones, if any. The address that would have been stated in the minutes will be given to all the effects of the process, from which the alleged infringer will be known at that opportunity. |
| B) | Incaution the market and/or appoint a depositary, in accordance with the inventory made, of all of which the minutes, warning the depositary that it is subject to the corresponding civil and criminal responsibilities. |
| C) | Send the full report to the judicial authority within a period of not exceeding ten days, containing the following information: |
| 1. | The status of the market and its quality of new or used. |
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| 2. | Your customs value, understanding the market value for such idesntica or similar determined by the National Directorate of Customs, including a circumstantial relationship of the goods, specifying their main characteristics and the unit values and/or each item, according to the corresponding, and the total result. |
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| 3. | The corresponding tributes. |
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| 4. | The liquidation of any fines that will correspond to sanction for the case that the offending would have been configured. |
ArtAculoA 226.A (contravention procedure).-The violation of violation will be imposed by the National Customs Directorate prior to the administrative procedure that ensures the right of defense of the accused. Against the resolution of the National Customs Directorate, the administrative resources provided in the the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of China.CONSTITUTION, 401/art30 9/2004/HTM/" title="Constitution in force on this document"> artAculoA 309 of the same.
ArtAculoA 227.A (Competition segment).-
1. The knowledge of matters relating to customs offences, except the infringement of infringement and the provisions of Article 232 of this Code, shall correspond to the Court of First Instance of the Interior with jurisdiction in customs matters and to the Legal Courts of Customs in the departments of Canelones and Montevideo.
2. You will know the Courts of Appeals in the Civil on the Second Instance and the Supreme Court of Justice in the case of the case of the case.
ArtAculoA 228.A (QuantAa).-The subject matter will be determined according to the following:
| A) | If this is the smuggling charge, the case of the case will be deemed to be fixed at the customs value of the goods. In all cases, if any means or elements for the conduct or transport of the goods or effects (secondary comiso) have been used, their commercial value shall be integrated into the cuantaa. |
| B) | If this is the charge for other customs violations, the case will be deemed to be set to the maximum amount of the The applicable taxes may be fine. |
ArtAculoA 229.A (Territorial Competence).-
1. The competence to know in the processes for customs infringements is set as follows:
| A) | The authority in whose jurisdiction there is an act constituting the offence. |
| B) | The authority where the infringement is reported, in the event that the place where the constituent acts were performed cannot be established the infraction. |
2. In the event of the exception of incompetence, this will be dealt with by incidental and will be resolved in the inquiry hearing.
3. The summary proceedings shall not be suspended until such time as the judgment is in state of manifest in the event of the dispute being discussed. The authority is competent to instruct the summary, and shall continue to instruct the authority that it has prevented, Proceedings even if it is stated that another is the competent one.
ArtAculoA 230.A (Fiscal Ministry).-The exercise of the Prosecutor's Office or the representation of the Fisco before the Law Courts of Customs and the Courts of Appeals in the Civil, and before the Supreme Court of Justice Only in cases of unconstitutionality and marriage, will the National Customs and Finance Prosecutors be responsible. Before the Courts of First Instance of the interior with jurisdiction in customs matters, this representation will be in charge of the Departmental Legal Prosecutors of the respective jurisdiction.
ArtAculoA 231.A (Instruction Powers).-
1. In the customs infractions regulated in this Code, until the judgment of the resolution of initiation of the summary, the court will have of all the powers of instruction that the law agrees to the courts of criminal order.
2. The acting magistrate may maintain the reservation of the actions by resolution founded when this is necessary for the instruction of the process until the conduct of the inquiry hearing.
3. The magistrates, both with criminal and customs jurisdiction, should be aware of the actions that are the responsibility of their hometologo, sending testimony within the period of forty-eight hours of the facts.
4. All customs officers shall comply with the orders issued by the judicial authorities for the performance of their duties.
ArtAculoA 232.A (Asnica instance).-Jurisdictional matters whose cuantAa does not exceed the sum of 40,000 IU (forty thousand indexed units) will be substantiated in a single instance before the Departmental Peace Courts
competent authorities of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of China.
ArtAculoA 233.A (Procedure).-
1. The person who will find the market abandoned in alleged customs infringement will have the competent authority, putting the same to its disposal.
2. Upon receipt of the complaint, the judge shall proceed to his or her comiso and with news to the tax representative to his or her remate in accordance with the provisions of the execution process provided for in this Code.
3. In the event of a legal holiday, the rules on the general process for customs infringements shall be used in so far as it is compatible and applicable.
ArtAculoA 234.A (Faculty of Reporting).-Any person who has knowledge, by any means, of the commission of a customs offence, may report it to the National Customs Office or to the authority judicial or police.
ArtAculoA 235.A (Duty of the Authority).-The authority charged with receiving the complaint must record in writing the details for the investigation of the alleged infringement and to give the authority immediate competent court.
ArtAculoA 236.A (MA©all of the complaint).-The complaint may be written or verbal and may be submitted personally or by special representative.
ArtAculoA 237.A (Content and reporting formalities).-
1. The written complaint should be signed by the formula.
2. The verbal denunciation shall be extended by the authority which shall receive it in the act which shall be signed by the complainant or, where appropriate, by another person to his request, as well as by the intervener.
3. The complaint should contain the name and address of the complainant to all the effects of the process, the precise narration of the facts of the alleged infringement, the means of proof that support it, and the name and address of the reported, if they are identified.
ArtAculoA 238.A (Whistleblower intervention).-
1. The complainants, without prejudice to the fact that they place in the judge's knowledge the facts that they deem appropriate, will only have an intervention to offer evidence during the manifesto without prejudice to the other interventions provided for in this Code.
2. In no case will the complainants be convicted in costs and costs.
ArtAculoA 239.A (Right to indict or sue).-The right to charge or sue will only belong to the tax representative and the express withdrawal made by it at any stage of the process will cause the closure of the same.
ArtAculoA 240.A (Precautionary, provisional, or advance measures).-
1. The intervening judicial authority may:
| A) | Discharge interim, interim or interim measures deemed necessary to ensure payment of taxes, fines and demA. |
| B) | Selling directly to the State, the departmental governments, the authorities, the decentralized services and/or the non-state public, property seized in alleged smuggling customs offence. |
| C) | Order the remate of the impounded when its preservation is understood to be inconvenient or inappropriate, except for Goods which, by their particular nature, must necessarily be delivered to State agencies. |
| D) | Dispose the delivery, which will be exempt from all tribute, by means of the circumstantial act, to the National Food Institute of the Ministry of Labor and Social Security, to the Institute of the NiA and Adolescent of Uruguay, to the National Administration of Public Education or to implementing units of the Ministry of Health, when it comes to fruits, vegetables, live animals or faenated, medicinal products with a period of time of High-percibility maturities and edibles. |
| E) | Designate the secondary comiso to the reported, when requested, with corresponding responsibilities civil and criminal. |
| F) | Dispose the delivery to the reported merchants or transport media arrested and/or seized, when the request, on the basis of a sum in units indexed in the Bank of the Eastern Republic of Uruguay, under the heading of cars, in the amount equivalent to double the commercial value of the good in question, more the taxes eventually owed, as determined by the National Customs Directorate. |
2. The production of the auction or the sale provided for in the literals A B) and C) of the preceding number, shall be deposited with the Bank of the Eastern Republic of Uruguay in indexed units or other unit of constant value, under the heading of autos and the order of the competent court. In the event of a conviction and failure to pay the corresponding taxes, their collection shall be verified on the funds deposited.
3. The bodies benefiting from the provisions of the numeraA 1 will have to act with the utmost diligence and will be responsible for managing the health certificates or authorizations that correspond to the effective delivery of the marketerAa. If the competent judicial authority has the right to return the goods to the person concerned, it shall receive the updated commercial value of the goods from the budget resources of the beneficiary agencies. Where a customs offence is condemned, the person who designates the legislation in force shall be awarded the equivalent of 50% (50%) of the updated customs value of the goods, with the budget resources of the beneficiary body.
4. For the purposes of the comptroller of the preceding number, the intervener authority shall send a copy of the delivery act to the Ministry of Economic and Finance, in a manner that simulates the year of the goods to the target body.
ArtAculoA 241.A (Presumarial stage).-
1. If the complaint is received, and if the provisions of Article 225 (A) (C) are not complied with, the judicial authority shall request the customs authority to inform the customs authority within ten days of the following:
| A) | The inventory and status of the market, and its quality of new or used, if applicable. |
| B) | Its customs value, on the basis of the average market value of the same or similar market that arises from the National Customs Directorate, including a circumstantial relationship of the goods, specifying their main characteristics and the unit values and/or each item, as applicable, and the resulting total. |
| C) | The taxes that correspond to the import or export. |
| D) | The settlement of any fines that would correspond as a sanction for the case that would have been configured infraction. |
2. In those cases where the judge considers that it is appropriate to maintain the reserve of the proceedings, it may be available for the period of a year.
3. For the purpose of the infringement of the difference in respect of the tariff classification, the opinion of the Board of Classifications that should be added to the workers prior to the initiation of the summary shall be required.
4. The resolution of the Board of Classifications will admit the resource of repositioning within the six days to count from the following day the notification.
ArtAculoA 242.A (Inquiry hearing).-
1. Received the proceedings, if the See does not have any other inquiry proceedings in respect of the powers of instruction regulated in the article 231 of this Code, the judicial authority shall proceed, within the period of ten days of days, to To take statements to the reported ones being able to order their conduct by the public force, demanding the constitution of domicile within the radius of the Judicial Headquarters to the effects of the process.
2. The Tribunal shall preside over the taking of a declaration under the penalty of absolute nullity which compromises its functional responsibility.
3. The complainants, whose inattendance will not be suspended, and the tax representative, whose inattendance will involve the absolute nullity of the hearing and will commit their functional responsibility, will also be heard.
4. The complaints may be brought to the hearing by a lawyer. The unjustifiable inattendance of the accused shall be as a simple pressure against him.
5. The lawyers of the accused, and the tax representative, may freely interrogate the accused under the direction of the Tribunal that at all times may ask new questions, reject any question that will judge inconductive, unnecessary, dilatory, harmful or aggrieved, so how to terminate the interrogation.
ArtAculoA 243.A (Notifications).-
1. The notifications to the accused shall be made at the address which they establish in the act which is opened in the event of the entry of the goods or in which it is indicated in the complaint or in the respective party.
2. In the first order to be issued, they shall be intimated, with the term of ten days, the constitution of domicile within the territory of the territorial jurisdiction of the seat or the electronic address, if any, and, if they do not do so, shall be notified hereafter by the strates.
3. The decisions that provide for the hearing, the instruction of the summary, the manifest order, the transfer of the charge or the closure, as well as the final judgment and all those that are the final judgment will be notified to the address. Seat has.
ArtAculoA 244.A (Tax transfer for qualification or closure).-
1. Received the declaration of the accused persons, or in the case that the same ones do not appear or cannot be located, the Tribunal will give a view of the performances in the own inquiry hearing to the tax representative.
2. The tax representative may request:
| A) | New probes. |
| B) | The initiation of the summary, if you understand that in that state there is a method of presuming the configuration of an infringement and by this will cause the process to start. |
| C) | Closing the process. |
| D) | A deadline of ten days for peremptory and non-extendable to evacuate the shipment, due to the complexity of the case. |
3. In any event, the tax representative shall decide whether or not to be relevant to any precautionary measure which has been disposed of by the administrative or judicial authority against those who have been reported or the goods subject to the alleged infringement.
4. In case the tax representative considers that there is a method of initiating a process for the reported facts, you should request the summary instruction, indicating the persons charged, the qualification of the alleged infraction and the Supposedly configured facts of the same.
5. In the event that there is no such thing, the closing of the proceedings shall be in the form of a request.
ArtAculoA 245.A (Closing or qualifying request).-
1. If the tax representative requests the closing of the proceedings, the Court shall have it without any appeal in an unappealable manner.
2. If the tax representative requests the initiation of the summarial stage, the Court should proceed to decide whether the initiation of the step should be taken. This resolution will be appealed by the tax representative in case the Headquarters has the closure.
ArtAculoA 246.A (Sumial stage and qualification).-
1. In the resolution of initiation of the summary, the Court will indicate the persons who will be affected to it as well as the complainants as well as those who have complained, calling the offence the fact that the facts are to be found by the tax representative. they could configure and, where appropriate, give an opinion on the precautionary measures provided by the administrative or judicial authority or which the tax representative will request.
2. Such resolution may be the subject of the resources of repositioning and appeal, which should be brought within six days of the day following the notification. The appeal will not have suspensory effect and will be processed separately.
ArtAculoA 247.A (Manifest).-
1. Given the resolution that provides for the initiation of the summary, the manifest file will be put out, for the term of ten days, and the complainant and the reported person within that period will provide evidence, and will be given for his/her A term of twenty to forty days shall be completed.
2. Where evidence is required abroad, it shall be for a period of up to 90 days to be completed.
3. After the end of the manifesto, the documents shall be sent to the tax representative for the period of 10 days, which may offer the necessary means of proof.
4. In all cases, the acting court may reject those inadmissible, inconducive and impertinent means of proof, which may be appealed with deferred effect.
ArtAculoA 248.A (Confession).-When the imputed confesses the infraction committed or recognizes the constitutive facts thereof, it shall be passed to the plenary, without the need for another test or limit, and the The Court of Justice has held that the Court of Justice
held that
ArtAculoA 249.A (AccuseDemand).-
1. When the trial is completed, the court will transfer the tax representative so that, within a period of 30 days, the court will not extend the proceedings, take charge or ask for the closure of the proceedings.
2. The charge will have to contain the precise identification of the denounced, the relation of the facts in the numbered captions and their legal qualification, the participation that in them would have had each one of the submariados and the order of conviction.
3. After that time limit without any complaint filed, the Tribunal shall pass the workers to the Subrogating Prosecutor who is legally applicable, who shall be subject to the rule set forth in this provision. In cars you should be aware of this fact and communicate it to the Court of Justice and Attorney General of the National Court.
4. In case the closing of the process is requested, the order should contain the precise identification of the reported, the relation of the facts in numbered captions, the invocation of the right and the precise reasons for which the request is made closing.
5. If the closure is requested, the Court will delay it without further delay, as well as the cessation of the precautionary measures that have been put in place.
ArtAculoA 250.A (Accuse Demand Transfer).-
1. The charge will be given to the defendants for the period of thirty days.
2. The time limit referred to, whether or not there is a reply, shall pass the orders for judgment, which shall be handed down within the term of thirty days.
3. The Court, once there is a judgment of past conviction in the authority of res judicata, must submit a testimony of the same for the knowledge of the National Directorate of Customs to the administrative effects that may correspond.
ArtAculoA 251.A (Applicable Regulations).-The execution process shall be governed by the provisions of Chapter II of Title V of the General Code of the Process as appropriate and as established in the The following items.
ArtAculoA 252.A (Execution Process).-
1. Executed the judgment, the file or a testimony of the same will be sent to the National Directorate of Customs and the General Direction Imposito for the purposes of that, within the period of fifteen days to be counted from its reception, Each of the above mentioned bodies and the settlement of the taxes and other debits that may correspond, and proceed to the return of the file or its testimony, as applicable.
2. In addition to the settlements provided for in the previous number, the tax representative will request the intimation of the execution of the three-day sentence, under the warning of initiating the award.
3. Due to the deadline set, the Ministry of the Public will be able to request the measures of execution that will have to effect the payment of the liquidated debits. The tax representative may request the genetic and/or specific embargo on the assets of the debtor or object of the iso, or other measures that it considers to be appropriate. The re-registration of the embargoes referred to above should be requested by the Ministry of Public Health before the expiration of the same.
ArtAculoA 253.A (Remate).-
1. The goods which are the subject of the order, as well as other property owned by the executing person liable to be reported for the purposes of payment of the liquidated debits, shall be subject to auction.
2. The auction will be carried out on the basis of two thirds of the customs value determined by the National Customs Office, which will not admit any challenge. In the event that the National Customs Office is unable to establish the customs value for the nature of the property or for the purposes of the property, the general rules laid down in the General Code of the Process shall be followed.
3. The highest bidder shall be charged with the fees for the goods in question, which shall be calculated on the basis of the price obtained in the auction. In such a case, the acting remater will be invested in the quality of the retention agent.
ArtAculoA 254.A (Distribution).-The output of the auction, deducted the expenses of the allcurrency, as well as the fines that are imposed, will be distributed in the form established in the legislation in force to the date of the dictation of the conviction sentence.
ArtAculoA 255.A (Incidents).-
1. Any incident that was promoted will be substantially substantiated, which will be formed with the respective testimonies, without the need for a mandate, not interrupting the continuation of the main file, which will be added in a timely manner. string.
2. The procedure provided for by Articles 318 to 322 of the General Code of the Process and amending laws shall apply.
ArtAculoA 256.A (Challenge media).-
1. They are applicable to the processes regulated in this section. I say all the means of challenge provided for in the General Code of the Process, with the exceptions provided for in the numeral 2.
2. Only the following resolutions can be appealed:
| A) | No suspensory effect that has the summary of the summary, the one that resolves against the opposing exceptions, the one that orders the auction and the one that approves the settlement of assets. |
| B) | With deferred effect the one that resolves to the test media. |
| C) | With suspensory effect, the one that orders the closure without tax compliance and the definitive statement. |
ArtAculoA 257.A (Integration of the procedural rules).-In all the non-foreseen in this Code, I shall govern the provisions laid down by the General Code of the Process, Law No 15,982of 18 October 1988, and laws amending it, as applicable and as soon as it is compatible.
ArtAculoA 258.A (contraband).-
1. He commits the crime of smuggling and is subject to the penalty of three months of imprisonment to six years of penitentiary, the one that I will execute some of the facts foreseen in the article 209 of the present Code.
2. If the facts provided for in the previous number are likely to result in a loss of tax income exceeding 5,000,000 IU (five million units indexed), the penalty shall be two to six years for the penitentiary.
3. If the acts or acts are carried out on a number of similar operations, any tax losses which may have been incurred for the purposes of determining the loss of tax income shall be added.
ArtAculoA 259.A (Special mitigating circumstances of the crime of smuggling).-Special mitigating circumstances of the smuggling offence that the same has fallen on things of little value, or for use or direct consumption of the holder or his family, or to attend to a need, outside the situation provided for in the article 27 of the Criminal Code. In such cases, the penalty will be reduced from one third in half and the aggravating circumstances will not be taken into account.
ArtAculoA 260.A (Special aggravating circumstances of the offence of smuggling).-Special aggravating circumstances of the offence of smuggling are considered and the fact shall be punishable by two to six years penitentiary, in the following cases:
| A) | When committed outside customs or customs jurisdiction zones or by unauthorized points. |
| B) | If committed by three or more people, or using means of conduct or transport, own or foreign, especially intended for the commission of the crime or disposing of any other means that, for their cost, volume or similar circumstances, demonstrate the availability of adequate resources for the consumption of the crime. |
| C) | The habituality and recidivism specific and the crime contest. |
| D) | The quality of public official or the condition of users of free zones or the dedication to trade, to import or export or to the office of goods in customs or offices related to them. |
| E) | The quality of boss or promoter in case of a plurality of agents. |
| F) | When contraband is intended to introduce weapons, ammunition, explosives and related, alkaloids, narcotics, narcotics or any such substance or element, suitable for attack against peace or public health. |
ArtAculoA 261.A (Public officials convicted of smuggling).-The public officer who performs oversight functions, who is convicted of the crime of smuggling in any degree of participation or for the crime of covering up a crime of smuggling, in addition to the penalty provided for by the article 258 of this Code or by the article 197 of the Criminal Code, as applicable, will be punished with the penalty of disablement special two to six years.
ArtAculoA 262.A (Customs defraud).-
1. The person who directly or by person shall carry out fraudulent acts to distort, distort or conceal the customs value, the origin or the classification of the goods subject to customs operations, with the intention of obtaining, for a third, an undue benefit at the expense of the rights of the State to the perception of the tax income, will be punished with the penalty of six months of imprisonment to six years of penitentiary.
2. Fraud is considered to be all in the form of fraud or concealment that is liable to induce the National Customs Directorate to claim or accept amounts lower than those corresponding to or to grant undue allowances.
3. This crime will be pursued at the request of the National Directorate of Customs, mediating founded resolution.
ArtAculoA 263.A (Independence of the criminal act).-The criminal act relating to the customs crimes, both in its promotion and in its exercise, is independent of the fiscal action. Knowledge by the same judge in criminal and fiscal actions, does not produce cause of impediment, recusal or excuse.
ArtAculoA 264.A (Committed).-The National Customs Enforcement Classification Board shall have the following tasks in the field of tariff classification:
| A) | Classifying the goods when required in accordance with the provisions of the current regulations. |
| B) | Issue Classification Criteria. |
| C) | Advising the National Director of Customs and the Ministry of Economic and Finance. |
| D) | Act as a expert when required by the competent jurisdiction. |
| E) | Dictate in previous query files. |
| F) | Giving compliance to other duties in the field of tariff classification assigned to you by the Executive Branch. |
ArtAculoA 265.A (Integration).-
1. The Board of Classifications shall be chaired by the Director of the National Customs, or due to force majeure or impairment, by a Director of División, designated by the National Director for such purposes.
2. The Board of Classifications will be formed by a Permanent Body of six members customs officials and representatives of trade and industry, being the last ones appointed by the Executive Branch in the form and manner that the Regulation.
ArtAculoA 266.A (Resolutions).-
1. The Board of Classifications, in order to decide in the situations provided for in the literals C) and D) of the article 264 of this Code, shall be integrated with the chairmanship of the Director of the National Customs Office or whoever replaces it, in accordance with the provided in the article 265 of this Code, two members of the Permanent Body chosen by lot in that act and two delegates of trade and industry.
2. The resolutions shall be adopted by the majority of votes, with the participation of all its members required for the first call. For the second one, the minimum amount of half more than one of the components is sufficient. The Board should take resolution in all cases, the vote of its President being mandatory.
ArtAculoA 267.A (Permanent Body Commits).-Compliance with the tasks provided for in the literals A) and E) of the article 264 of this Code, shall be of competence of the Permanent Body of the Board of Directors. Sorting.
ArtAculoA 268.A (Classification Criteria).-
1. The classification criteria relating to the tariff classification of the goods on the basis of the Harmonized System of Designation and Codification of the World Customs Organization of the World Customs Organization will be issued by the Permanent Body of The Board of Classification of the National Customs Directorate and approved by the Director of Customs.
2. The Resolutions of the National Customs Enforcement Board, integrated in the Permanent Body, will constitute classification criteria in the following cases:
| A) | When they are taken at the initiative of the Board itself or its Permanent Body. |
| B) | When taken at the initiative of the National Director of Customs. |
3. The classification criteria shall be applied to the general public, from the date on which they are published by the National Customs Office, and shall be maintained as long as they are not provided to the Permanent Body of the Board of Directors. Classify new judging elements that allow your reconsideration and modify it.
ArtAculoA 269.A (Issues in TrA Limit).-
1. The procedures laid down in this Code shall apply to matters within the limits provided that it does not mean rolling back stages already completed by the preceding procedure. It shall not govern for the interposed resources nor for the proceedings or deadlines which have had the beginning of execution or begun to run before the entry into force of this Code.
2. The dependencies of the National Customs Office will refer to the competent court the files on the basis of their knowledge, within thirty days of the entry into force of this Code.
.A (Traders authorized to issue their own merchants).-
1. Traders authorised to issue their own goods under the ArculoA 7Aº of the Law No 13,925of 17 December 1970, and which are registered in the Register set out in Article 2 (2) of that rule at the date of entry into force of this Code, may continue to carry out the operations for which they were authorized.
2. You are forbidden, under the penalty of cancellation of this authorization, to effect the limit of other effects.
3. This authorization will definitely expire, and the registration will be cancelled at the time when authorized merchants will transfer or close the respective trading house.
ArtAculoA 271.A (Subjects that have acted as customs dispatchers).-
1. The persons who have acted as customs dispatchers prior to the date of entry into force of this Code, and who are registered in the Register provided for in Article 2Aº of the Law No 13,925, dated 17 December 1970, will be definitively enabled to continue to act as customs dispatchers.
2. Legal persons constituted as personal companies which have acted as customs dispatchers prior to the date of entry into force of this Code, and who are registered in the Register provided for in Article 2Aº of the Law No 13,925, of 17 December 1970, may continue to act as customs dispatchers, provided that they take the legal form of the Collective or Limited Liability Company, in compliance with the requirements required in this Code, within a period of two years from the entry into force of this Regulation.
3. The partners of the companies referred to in the preceding number, with more than one year of age, counted from the date of entry into force of this Code, shall be considered to be customs dispatchers individually for all purposes, The final registration of the registration provided for in Article 23 of this Code shall be given, provided that they are satisfied with the requirements laid down in Articles A (A), (F) and (G) of Article 1 of Article 16 of this Code.
4. From the date of entry into force of this Code, persons who acquire any title a participation in the above companies shall individually comply with the requirements set forth in this Code.
ArtAculoA 272.A (customs dispatches, contracted persons under dependency relationship).-The numeral 2 of the article 21 of this CAUSE shall not apply to those situations where the Contract under dependency relationship is pre-existing to the date of promulgation of this Code.
ArtAculoA 273.A (Emissions).-
1. The reference made by the ArculoA 5Aº of the Law No 18184, ofOctober 2007, to the offence provided for in Article 6Aº of the Decree-Law 14,629, of 5 January 1977, shall be understood to be made to the customs infraction of the desvao of exonerations provided for in the article 208 of this Code.
2. The references made in the regulations in force to the article 257 of the Criminal Code shall be understood to be made to the article 258 of this Code.
ArtAculoA 274.A (Income and permanence of free circulation in the customs-based area).-
1. The Executive Branch may regulate the rule and the conditions under which the free circulation market enters and remains in a customs deposit, subject to the provisions of the following number.
2. In each customs office, the free circulation market referred to in the preceding number may be the subject of the operations provided for in the procedures of the customs office used therein.
ArtAculoA 275.A (Derogations).-Derogbe the following provisions: Decree-Law No 15,691of 7 December 1984; artAculosA 245 a 299 de la Law No 13.318, dated 28 December 1964; artAculosA 305, 308 and 309 de la Ley NAºA 18.719, 27 December 2010; artAculosA 6Aº, 12, 13 y 25 del Decree-Law No 14,629, of 5 January 1977; artAculoA 148 of the Law No 16.320, 1Aº November 1992; artAculoA 165 de la Law No 17296, ofFebruary 2001; Law No 13,925of 17 December 1970; artAculoA 115 of the Ley NAºA 17,930, dated 19 December 2005; artAculoA 185 de la Law No 16,736, of 5 January 1996; literalA C) of artAculoA 361 of the Law No 13,032, dated 7 December 1961; artAculoA 140 of the Law No 16.226, of 29 October 1991; artAculosA 1Aº a 3Aº y 5Aº de la Law No 17,743of 3 March 2004; artAculoA 257 of the Act No. 9.155, dated December 4, 1933 (Criminal Code), artAculosA 23 to 34 of the Law No 8,935, dated 5 January 1933; artAculoA 152 of the Law No. 17296, of 21 February 2001; its amending provisions and any other provision that opposes the provisions of this Code.
ArtAculoA 276.A (Vigencia).-This code will be in effect for the hundred and eighty days of its promulgation.
A A A A A Sala de Sessions de la CA ¡ mara de Reps, en Montevideo, a 10 de september de 2014.
Cúmplase, acorsese recibo, comunaquese, publáquese e insáltese en el Registro Nacional de Leitos y Decretos, la Ley por la que se condiran el Cáquetádido Customs de la Repáblica Oriental del Uruguay.
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 Montevideo, Uruguay. Legislative Power. |
