WORLD TRADE  
ORGANIZATION   
G/VAL/N/1/NIC/1 
15 October 2012 
 (12-5601) 
Committee on Customs Valuation Original:   Spanish 
  
 
NOTIFICATION UNDER ARTICLE 22.2 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
NICARAGUA 
 
  The following communication, dated 11 October 2012, is being circulated at the request of the delegation of Nicaragua.  
_______________ 
 
 
Pursuant to the Decision adopted by the Committee on Customs Valuation on 12 May 1995 
and Article 22.1 of the Agreement on Implemen tation of Article VII of the GATT 1994 (Customs 
Valuation Agreement), I have the honour of notif ying to the Committee on Customs Valuation the 
customs valuation legislation in force in Nicaragua, as established in the Central American Uniform 
Customs Code (CAUCA), Resolution No. 223-2008, approved on 25 April 2008 and published in 
Official Journal La Gaceta  No. 135 of 16 July 2008, and the Implementing Regulations 
for the Central American Uniform Customs Code (RECAUCA), Resolution No. 224-2008 (COMIECO-XLIX), approved on 25 Ap ril 2008 and published in Official Journal 
Nos. 136, 137, 138, 139, 140, 141 and 142 of 17, 18, 21, 22, 23, 24 and 25 July 2008 respectively. 
    
 
 
   G/VAL/N/1/NIC/1 
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  Annex to Resolution No. 223-2008 (COMIECO-XLIX) 
 
CENTRAL AMERICAN UNIFORM CUSTOMS CODE 
(CAUCA) 
 
TITLE I 
GENERAL PROVISIONS 
 
SOLE CHAPTER 
SCOPE OF APPLICATION, AIMS AND DEFINITIONS 
 
Article 1.  Purpose 
 
The purpose of this Central American Unifor m Customs Code is to establish the basic 
customs legislation of States Parties in keeping with the requirements of the Central American 
Common Market and regional integration instruments,  in particular the Convention on the Central 
American Tariff and Customs Regime.  
Article 2.  Scope of application  
 
The scope of application of this C ode and its Regulations shall be the customs territory;  its rules shall 
apply to all persons, merchandi se and means of transport crossing the customs borders 
of States Parties.  
Article 3.  Calculation of time-frames  
 The time-frames established in this Code and its Re gulations are understood to refer to working days, 
unless expressly provided otherwise.  When a tim e-frame expires on a non-working day, it shall 
be extended until the first following working day.  The time-limits in months and years shall be  calculated in accordance with the Regulations. 
 Article 4.  Definitions 
 
For the purposes of this Code and its Regulations, the following defi nitions and abbreviations shall 
be used:  
ACCEPTANCE OF THE DECLARATION :  The act of registering the goods declaration 
for processing.  CUSTOMS :  The administrative departments respons ible for enforcing customs legislation 
and collecting import and export taxe s and also responsible for enforc ing other laws and regulations 
concerning, inter alia, the importation, transit and exportation of goods. 
 
SELF-ASSESSMENT :  The assessment of customs obliga tions done by the declarant whereby 
he sets, accepts and pays the taxes due and ot her obligations necessary for the authorization 
of a customs regime are complied with.  
CUSTOMS AUTHORITY :  The Customs Service officer who by virtue of his position and remit, 
verifies the proper application of customs regula tions, complies with them and enforces compliance 
of them.  AUXILIARY AGENTS :  Auxiliary customs agents.  G/VAL/N/1/NIC/1 
 Page 3 
 
 
   
CONSIGNER :  The person sending goods abroad. 
 CONSIGNEE :  The person designated in the contract of carriage as the consignee of the goods 
or who acquires that status by endorsement or some other form of transfer. 
 
GOODS DECLARATION :  The act done as stipulated by the Customs Service through which the 
interested parties freely and voluntarily state the regime to which the goods are subject and accept the 
obligations thereunder.  
DECLARANT :  The person who makes a goods declaration or on whose behalf it is made pursuant 
to this Code and its Regulations.  BONDED WAREHOUSING :  Temporary storage of goods under the control of the 
Customs Service on premises or at other locations , enclosed or not, authorized for that purpose, 
pending the submission of the relevant goods declaration. 
 STATE PARTY:  A State for which this Code is in force. 
 DOMESTIC LEGISLATION :  Legal system of each State Party. 
 
MEANS OF TRANSPORT :  Vessel, aircraft, railroad car, motor vehicle, or any other means used 
to transport persons or goods.  CENTRAL AMERICAN PESO :  Regional unit of account the value of which is set by the 
Central American Monetary Council. 
 
REGULATIONS :  The Regulations implementing this Code. 
 LEGAL ROUTES :  Routes authorized for the transport of goods subject to customs control. 
 CUSTOMS TERRITORY :  The land, waters and airspace of States Parties, with the exceptions 
established by law. 
 TAXES :  Customs duties, taxes, contributions, rat es and other tax obligations under the law. 
 G/VAL/N/1/NIC/1 
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  TITLE II 
CUSTOMS SYSTEM 
 
CHAPTER I 
CUSTOMS SERVICE, ITS POWERS AND RESPONSIBILITIES 
 
Article 5.  Customs System 
 
The Customs System comprises the Customs Se rvice and the auxiliary customs agents. 
 Article 6.  Customs Service 
 
The Customs Service comprises the public admini stration entities of States Parties empowered 
to apply the relevant regulations, verify their pr oper application, as well as facilitate and monitor 
foreign trade in keeping with their remit and to collect the taxes applicable upon the entry and exit 
of goods under the various regimes that may be established. 
 The Customs Service is responsible for genera ting timely information, verifying the correct 
assessment of taxes, preventing and repressing cu stoms infringements where appropriate, without 
prejudice to other provisions of this Code and its Regulations. 
 
The territorial organization of customs is such that the customs territory is s ubdivided into zones that 
shall be established by regulations.  
Article 7.  Specialized Customs 
 Each State Party may establish Customs Services speci alizing in particular operations, types of goods 
or customs regimes, with operational jurisdic tion throughout their national customs territory. 
 
Article 8.  Legal authority of customs 
 
The legal authority of customs is the totality of  rights, powers and competencies vested by this 
Code and its Regulations exclusively in the Cust oms Service and exercised through its authorities. 
 
Article 9.  Customs Control 
 
Customs control is the exercise of the powers of the Customs Service for the analysis, monitoring, 
inspection, verification, investigation and evalua tion of compliance with and application of the 
provisions of this Code, its Regul ations and other rules governing the entry into or exit from the 
customs territory of goods and means of transport, as well as the activities of natural or legal persons 
involved in foreign trade operations.  The Customs Services may use non-invasive or no n-intrusive inspection equipment to carry out 
inspections as necessary and in accordance with the r esults of risk assessment in order to facilitate the 
inspection of high-risk cargo or containers w ithout interrupting the flow of legitimate trade 
and without prejudice to other control measures th at may be applied by the Customs Service. 
 The Customs Service may exercise its powers of c ontrol on a permanent basis, whether before, 
immediately upon or subsequent to the release of  goods and shall do so in accordance with this 
Code and its Regulations.   G/VAL/N/1/NIC/1 
 Page 5 
 
 
  Article 10.  Coordination to implement controls 
 
The functions to be discharged by other institutions  in relation to goods subject to customs control 
shall be coordinated with the competent Customs Authority.  
Officers of institutions other than the Customs Service who arrogate to themselves and perform 
functions which by law correspond to this Servi ce shall incur the corresp onding administrative, 
civil and criminal consequences.  
Article 11.  Risk Management 
 
For customs control purposes, risk analysis tech niques shall be applied by means of electronic 
data management tools and based on nationally, regionally and, where appr opriate, internationally 
established criteria that make it possible to identify and assess risks and develop the 
necessary countermeasures. 
 
For the purposes of this article, risk analysis sha ll mean the systematic application of management 
procedures and policies that provide the Customs Se rvice with the requisite information for dealing 
with movements or shipments of goods and means of transport that entail risk.  The Customs Services shall take th e relevant measures in order to: 
 
 (a) Create a common risk management framework;   (b) establish common criteria and priority spheres of control;  
 (c) regulate information sharing and risk analysis among the customs administrations. 
 The criteria, procedures, methodology and other techni ques applicable to risk management in external 
trade operations shall be implemen ted pursuant to the Regulations. 
 
Article 12.  The powers of customs 
 
To monitor and verify proper compliance with  customs obligations, the Customs Authority 
is authorized to visit enterprises, industrial, co mmercial or service establishments, perform audits 
as well as request and examine the information regard ing taxable persons, auxili aries and third parties 
necessary to verify the accuracy of customs decl arations, in accordance with the established 
legal procedures. 
 
Article 13.  Liability of officers and employees 
 
Customs Service officers and employees shall be  liable for their actions, whether negligent 
or fraudulent, in the performance of their duties and functions. 
 
Article 14.  Administrative careers in customs 
 
States Parties shall draw up and apply their own staff regulations governing administrative careers 
in customs, such that the service is able to  retain qualified personne l who demonstrate honesty 
and suitability in the performance of their duties and functions. 
 G/VAL/N/1/NIC/1 
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  Article 15.  Training 
 
The Customs services shall develop harmonized traini ng programmes designed to ensure the training 
of its technical personnel through support and active participation in  the formal training programmes 
being run at the Central American Cust oms and Tax School, as well as in national 
training programmes. 
 The Regulations shall establish the bases of such  programmes as well as the modalities for their 
execution and the logistical and technical suppor t to be provided by the countries to ensure 
their efficiency. 
 
Article 16.  Information sharing 
 
The Customs Services shall provide mutual assistance to facilitate the exchange of information in all 
its forms, including general information concerning  the entry, transit or exit of goods;  branches 
of economic activity;  simultaneous inspections , and the conduct of inspections abroad.  
The foregoing is meant to ensure the monitoring of freight, the precise determination, payment and 
collection of taxes, the prevention and combating of fraud, customs and tax evasion and to establish 
better sources of information in both spher es whilst respecting the corresponding principles 
of confidentiality.  Article 17.  Mutual recognition 
 
Mutual recognition denotes the acceptance of the acti ons of the Customs Authority of one State Party 
by the Customs Authority of another State Party in  the exercise of the legal authority of Customs, 
without requiring the repetition of similar actions, unless there are specific reasons. 
 
The Customs Services may develop a system of mu tual recognition of controls and procedures 
to facilitate the entry, exit and transit of goods on  the customs territories of respective States Parties. 
 The requirements and formalities for the mutual re cognition of controls through information sharing 
amongst the Customs Services shall be those laid do wn in the Regulations and the agreements signed 
by the States Parties on the matter. 
 
CHAPTER II 
AUXILIARY CUSTOMS AGENTS 
 
Article 18.  The concept of auxiliary agents 
 
Auxiliary customs agents shall be deemed to be publ ic or private natural or legal persons who engage 
in customs procedures with the Customs Servic e, either on their own behalf or on behalf 
of third parties.  Article 19.  Customs auxiliaries envisaged 
 
Customs auxiliaries shall be:  (a) Customs agents; 
(b) bonded warehouse operators; 
(c) customs transporters or carriers;  and (d) any others envisaged in the Regulations.   G/VAL/N/1/NIC/1 
 Page 7 
 
 
  Article 20.  Joint and several liability of customs auxiliaries 
 
The auxiliaries shall be jointly and severally liabl e to the tax authority for the tax consequences 
arising from their own acts, omissions, infringements and offences or those of their employees accredited to the Customs Service, without prejud ice to the civil, administrative and criminal 
liabilities to which those employees remain legally subject. 
 
Article 21.  General obligations 
 
The obligations of customs auxiliaries shall be, inter alia, the following: 
 
(a) Keeping records of all acts, operations and customs regimes in which they take part, 
in the form and using the media stipulated by the Customs Service; 
(b) preserving and keeping available to the Cu stoms Service documents and information 
concerning their activities, for a period of five years; 
(c) at the request of the Customs Service, producing the books of account, their annexes, 
files, accounting records and any other impor tant tax or customs-related information 
and the electronic files, magnetic or si milar media serving to back up or store 
that information; 
(d) electronically transmitting customs declarations and supplementary information 
regarding the acts, operations or custom s regimes in which they participate; 
(e)  respecting the electronic data transmission formats and procedures, in keeping with 
the requirements for integration with the computerized systems being used by the Customs Service; 
(f) checking the condition and state of packag ing, seals, stamps and other security 
measures in place for goods and means of transport and immediately informing 
the Customs Service of any irregularity wh en they are responsible for receiving, 
storing or transporting goods; 
(g) depositing and maintaining current the security  or guarantee to cover their operations, 
as required; 
(h) each year, submitting certification issued by the competent authorities that they are 
up to date with their tax obligations; 
(i) complying with the legal and administrativ e requirements applicable to the customs 
procedures, operations and regim es in which they participate; 
(j) accrediting to the Customs Service the employees who will represent them in their 
customs formalities; 
(k) safeguarding fiscal interests; 
(l) maintaining offices in the State Party a nd informing the Customs Service of any 
changes to their tax domicile, their le gal representatives, and updating any other 
information supplied, as necessary;  and 
(m) in the case of legal persons, accrediting to  the Customs Service and maintaining 
a legal representative or proxy with sufficient powers of representation. 
 
The security or guarantee referred to in subparagr aph (g) of this article shall be determined, 
set and adjusted in accordance with the pa rameters established in the Regulations. 
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  Article 22.  Customs Agent 
 
The customs agent is the auxiliary authorized, as a natural person, to act habitually on behalf 
of third parties in customs formalities, regimes a nd operations and in conformity with the conditions 
and requirements stipulated in this Code and its Regulations. 
 
The authorization to act as customs agent is pers onal and non-transferable.  He may be represented 
only by his assistants authorized by the Customs Service.  The role of the customs agent or his assistants in customs procedures, regimes and operations shall 
be regulated by the Regulations. 
 
Article 23.  Joint and several liability of the customs agent 
 
The customs agent shall, together  with the declarant, be jointly and severally liable to the 
Tax Authorities for the payment of the customs taxes arising from the formalities, regimes 
or operations in which he may participate and for the payment of the corresponding differences, 
interest, fines, surcharges and adjustments.  
Article 24.  Customs carrier or transporter 
 The carrier or transporter is the auxiliary res ponsible for the customs operations and formalities 
relating to the presentation of the means of trans port and the cargo to the Customs Service for the 
purposes of the entry, transit and exit of goods.  The carrier shall be directly responsible to the Customs Service for the transfer or transportation 
of goods subject to customs control. 
 
Article 25.  International transport agent 
 
The international transport agent that has subc ontracted the internal transport of goods under 
customs control shall be jointly and severally lia ble together with the person undertaking the said 
internal transport for taxes payable should the full consignment of goods not arrive at their 
destination, without prejudice to any liabiliti es they may incur for the possible commission 
of customs infringements.  
Article 26.  Bonded warehouse operator 
 
The bonded warehouse operator is the auxiliary respons ible to the Customs Service for the temporary 
custody and preservation of goods under the contro l and supervision of the Customs Authority. 
 
Article 27.  Liability for damage, loss or theft of goods 
 Natural or legal persons who in any capacity, receive, handle, process, transport or store goods subject 
to customs control shall be liable for the tax imp lications arising from damage, loss or theft of the 
goods, except when this is due to unforeseen circumstances or force majeure  or where there are other 
legally established exemptions from liability.  Article 28.  Authorized economic operators 
 
Authorized economic operators are persons w ho may be empowered by the Customs Service 
to facilitate the clearance of their goods.  Their obl igations, qualifications and formalities shall be set 
down in Regulations.  G/VAL/N/1/NIC/1 
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  CHAPTER III 
USE OF CUSTOMS IT SYSTEMS 
 
Article 29.  Use of Information and Communication Technologies (ICTs) 
 The auxiliary customs agents and other authoriz ed users shall transmit electronically to the 
Customs Service IT System information regard ing customs procedures, operations or regimes 
in which they participate.  
Article 30.  Compliance with security measures 
 
The customs officers and employees, auxiliaries, d eclarants and other authorized persons using 
Information and Communication Technologies (ICTs) to interact with the Customs Service shall 
observe the security measures established by the sai d Customs Service, including those governing the 
use of electronic or digital signatures, codes, a nd confidential or security passwords, and shall bear 
civil, administrative and criminal liability for their actions. 
 
Article 31.  Equivalents of a hand-written signature 
 
Electronic or digital signatures, codes, and confid ential or security passwords shall, for all legal 
purposes, be equivalent to the handwritten signa ture of the customs officers and employees, 
auxiliaries, declarants and other persons  authorized by the Customs Service. 
 
Article 32.  Certified electronic or digital signature 
 
The Customs Services shall establish the use of electr onic or digital signatures to verify the integrity 
of an electronically transmitted document, and to unequivocally identify and legally link the author 
to the electronic document.  An electronic or digital signature shall be deemed cer tified when it is issued in conjunction with a valid 
digital certificate accorded by a certifier register ed with the Customs Service or an entity that 
administers and supervises the State Party's certification system. 
 
Article 33.  Probative value 
 
The documents and other data transmitted electronically or digitally using a digital signature shall have 
the same probative value as if they had been signed by hand. 
 
Any document, electronic message or digital file associated with a certified digital signature shall, in the absence of proof to the contrary, be presu med to originate from and be under the responsibility 
of the holder of the corresponding digital certificate valid at the time of sending.  
Article 34.  Certifiers 
 
A certifier shall be deemed to be the domestic or foreign public or private legal person that issues 
digital certificates and is duly authorized by the Customs Service or an entity that administers and 
supervises the State Party's certification system, as the case may be.  
The Regulations shall govern the requirements, form alities and functions of the certifying bodies with 
respect to the service they provide vis-à-vis  the Customs Service. 
 G/VAL/N/1/NIC/1 
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  Article 35.  Proof of actions performed in computer systems 
 
Data received and registered in th e Customs Service IT system shall constitute proof that the officer 
or customs employee, auxiliary customs agent, declarant and any person authorized by the 
Customs Services did execute the actions co rresponding to them and that they supplied 
the information using their digital or electr onic signature and the confidential access code 
or its equivalent.  
Article 36.  Admissibility of records as proof 
 The documents issued by the Customs Service, the auxiliary customs agent, the declarant and any 
other person authorized by the said Service, irrespective of the medium, whether electronic 
or computerized, original copies stored on these same media, as well as electronic images of the original documents or copies of them, shall have th e same legal and probative validity as the original, 
in the absence of proof to the contrary. 
In keeping with the preceding paragraph, informat ion transmitted electronically via the IT system 
authorized by the Customs Service shall be admissible as evidence in administrative 
and legal proceedings.  
Article 37.  Payment by electronic means 
 The payment of corresponding taxes shall be done electronically and shall be governed 
by these Regulations.  
Article 38.  Use of data transmission standards 
 Electronic data transmission between the IT system s of Customs Services and between those systems 
and their authorized users shall be done using inte rnational standards in order to guarantee the safety 
and integrity of the data, as well as their compatibility, irrespective of the technological platform being used.  The Customs Services and authorized users shall also  establish mechanisms to ensure that transactions 
have been executed successfully, or if not, must be able to identify and correct any errors found. 
 
Article 39.  Electronic link with State and private entities 
 
State and private entities related to the Customs Serv ice shall transmit electronically to the competent 
customs authorities, permits, authorizations and other information relating to the trade in goods 
and proof of payment of customs tax obligations, in accordance with the procedures agreed between 
these offices or entities and the Customs Authority. 
Documents resulting from electronic transmission among official agencies shall, in themselves, 
constitute authentic documents a nd for all purposes shall be evid ence of the existence of the 
original transmitted. 
The Customs Authority for its part shall make ava ilable to these offices or entities information that 
is within its competence relating to customs opera tions, according to the jointly agreed procedures. 
 
Article 40.  Appeals and notifications via computer systems 
Appeals may be filed and formalities undertaken w ith the Customs Service using the IT systems 
authorized under the terms of the Regulations. 
The Customs Service may serve no tices via electronic transmission.  G/VAL/N/1/NIC/1 
 Page 11 
 
 
  TITLE III 
 
BASES FOR THE APPLICATION OF CUSTOMS TARIFFS AND OTHER MEASURES 
ENVISAGED FOR THE TRADE IN GOODS 
 
CHAPTER I 
TARIFF, ORIGIN AND CUSTOMS VALUE OF GOODS 
 
Article 41.  Tariff 
 The Central American Import Tariff which forms Annex A to the Convention on the 
Central American Tariff and Customs Regime is the instrument that contains the nomenclature for the 
official classification of goods that may be importe d into the territories of the States Parties, as well 
as the import duty rates and the rules govern ing the implementation of its provisions. 
 
The Central American Tariff System (SAC) is the official classification of import and export goods 
in Central America.  
Article 42.  Integrated Tariff 
 
The Integrated Tariff comprises the Central Americ an Import Tariff and other non-tariff regulations 
applicable to the trade in goods between States Pa rties and third countries, including those with which 
bilateral or multilateral internati onal trade agreements or treaties have been or may be signed. 
 
Article 43.  Origin of goods 
 The Regulations shall govern the de termination, scope of applica tion, criteria for determination 
and other procedures related to the origin of Central American goods. 
 With respect to the origin of goods from third c ountries with which the States Parties have concluded 
or may conclude international trade agreements or treaties whether bilateral or multilateral, the rules 
contained in such agreements shall apply. 
 
Article 44.  Customs value 
 
(i) The customs value constitutes the tax base for levying import duties on goods being 
imported or definitively imported into customs territory of State Parties. 
 
(ii) The customs value shall be determined pursuant to the 
Agreement on Implementation of Article V II of the General Agreement on Tariffs 
and Trade 1994 and the provisions of the corresponding chapter of the Regulations. 
 
(iii) The customs value shall apply to goods being imported or definitively imported, 
whether taxable or not. 
 G/VAL/N/1/NIC/1 
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  CHAPTER II 
CUSTOMS OBLIGATIONS 
 
Article 45.  Composition of customs obligations 
 The customs obligation shall comprise the tax and non-tax obligations that arise between the State 
and individuals by virtue of goods entering or leaving the customs territory.  The customs tax obligation shall consist of the import or export taxes payable on goods. 
 
Non-tax obligations shall comprise non-tariff rest rictions and regulations compliance of which 
is legally enforceable.  
Article 46.  Creation of the customs tax obligation 
 For the purposes of determining the customs tax obligation, it shall be deemed to arise: 
 
1. At the time of acceptance of the goods declaration under definitive import or export 
regimes and their modalities; 
  2. when goods are tacitly surrendered; 
 
 3. upon the occurrence of any of the following:  
 (a) Commission of a criminal customs offence;  (b) preventive confiscation, when the date of commission is unknown;  or 
 (c) discovery of the criminal customs offence, if none of the foregoing can be 
determined;  and 
 
4. when goods are destroyed, lost or dama ged or on the date when these circumstances 
are discovered, unless they are the result of unforeseen circumstances or force majeure. 
 
Article 47.  Taxes applicable for determining the amount of the security or guarantee under 
temporary or suspended-duty regimes 
 
Under temporary or suspended-duty regimes, the mo ment of acceptance of the declaration of the 
regime shall determine the taxes applicable for the purposes of setting the amount of the guarantee 
or security, where applicable.  When a temporary regime or a regime suspending  payment is changed into a definitive regime, 
the provisions of subparagraph 1 of the preceding article shall apply. 
 Article 48.  Taxing authority and taxable person 
 
The taxing authority shall be the State and the ta xable person the declarant and any parties legally 
liable for the payment of the tax obligation.  Article 49.  Assessment of the customs tax obligation 
 
The assessment of a customs tax ob ligation is the act of setting the amount of the taxes payable. 
  G/VAL/N/1/NIC/1 
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  Article 50.  Persons responsible for making the assessment 
 
As a general rule, the declarant or his representa tive shall be responsible, under the self-assessment 
system, for determining the customs tax obliga tion and complying with the other requirements 
and formalities necessary for applying the relevant  regime, before submitting the declaration to 
the Customs Service. 
 In exceptional cases, the Customs Authority sh all determine the amount of the taxes based 
on information supplied by the declarant.  Such exceptional cases shall be specified 
in the Regulations. 
 
Article 51.  Customs lien 
 
The goods shall be used directly or preferentially to cover liabilities to the Tax Authority by means 
of a customs lien in favour of that institution, with  respect to taxes, fines and other charges to which 
they give rise and which have not been full y or partially covered by the taxable person 
as a consequence of his fraudulent or culpable action or bad faith.  The Customs Authority shall retain or seize the goods if such action involves entering and searching premises with a warrant.  
The Customs Service authorities shall exercise the ri ghts, powers and competencies referred to in this 
article manner in the form stipulated in the Regulations.  
Article 52.  Guaranteeing the customs tax obligation 
 Compliance with the customs tax obligation may be  guaranteed by the party required pay the duty 
in the cases established in this Code and its Regulations.  The guarantee may take the form of a bond issued by an authorized entity, an  insurance policy, a cash 
deposit in a Customs Service or Government acc ount as appropriate, certifie d check, bank guarantee, 
securities or a combination of the foregoing, prov ided the Customs Service is assured that the 
guaranteed amount will be paid immediat ely upon presentation of the guarantee. 
 
Article 53.  Amount of the guarantee 
 
The amount of the guarantee must cover the total customs duty payable, including interest accrued 
and any other charge that may apply.  The said gua rantee shall be updated in the time-frame stipulated 
in the Regulation.  
Article 54.  Release of the guarantee 
 
The guarantee shall not be released while the cust oms tax for which it was established has not been 
paid.  The guarantee shall be released imme diately upon payment of the customs tax. 
 
Article 55.  Enforcement of the guarantee 
 
When the guaranteed customs tax obligation is not  fulfilled in accordance with the prescribed form, 
time-frame and conditions, the Customs Servic e shall enforce the guarantee as foreseen 
in the Regulations.  G/VAL/N/1/NIC/1 
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  Article 56.  Form and time-frames of the guarantee 
 
The guarantees shall be provided in the fo rm and within the time-frames established 
in the Regulations.  Article 57.  Enforceable instrument 
 
The certification of the amount owed and any other amount payable issued by the higher authority of the Customs Service sha ll constitute an enforceable  instrument for executing any of the appropriate 
actions and procedures. 
 
Article 58.  Means of extinguishing customs tax obligations 
 
The customs tax obligation shall be extinguished by the following means: 
 
(a) Payment, without prejudice to any adju stments that may be made in the course 
of verifying tax obligations; 
 (b) set-off;  (c) prescription;  (d) acceptance of voluntary surrender of the goods; 
(e) sale by public auction or by other forms of legally authorized disposal of surrendered 
goods; 
(f) loss or total destruction of the goods as a result of unforeseeable circumstances, 
force majeure , or destruction of the goods under customs supervision;  and 
(g) other lawfully established means. 
 
The power of the Customs Service to demand paymen t of taxes that may not have been received, 
the interest thereon and surcharges of any kind shall become time-barred after four years.  
The taxpayer shall have the same time-period in which to claim the refund of unduly paid taxes, 
interest and surcharges of any kind.  Amounts paid  to discharge a time-barred customs tax obligation 
may not be reclaimed, irrespective of whether paym ent was made with or without knowledge of the 
time bar. 
 
Article 59.  Taxable persons liable for non-tax obligations 
 
The person required to discharge non-tax cust oms obligations shall be the declarant 
or his representative. 
  G/VAL/N/1/NIC/1 
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  TITLE IV 
ENTRY OR EXIT OF PERSONS, GOODS AND 
 MEANS OF TRANSPORT 
 
CHAPTER I 
ENTRY OR EXIT OF PERSONS, GOODS AND 
 MEANS OF TRANSPORT 
 
Article 60.  Entry or exit of persons, goods and means of transport 
 Persons, goods and means of trans port may enter or exit the customs territory only at the authorized 
points and times and must be controlled by the competent Customs Authority and comply with the applicable measures.  
Article 61.  Receiving the means of transport 
 
All cross-border means of transport shall be recei ved by the competent Customs Authority pursuant 
to the established legal procedures.  
Article 62.  Forced arrival 
 When owing to unforeseen circumstances or force majeure  a means of transport arrives at a place, 
whether authorized or not, the person responsible shall immediately inform the competent Customs Authority nearest to the place of arrival.  
Article 63.  Prohibited goods 
 
The prohibited import or export goods shall be retained by the Customs Authority and, when appropriate, delivered to the competent authority.  
Article 64.  Hazardous goods 
 Explosive, flammable, corrosive, polluting, radioactive and other hazardous goods shall not 
be allowed entry into the country without prior permission from the competent authority.  If their admission is authorized, they shall be stored in  the places legally established for that purpose. 
  
CHAPTER II 
LOADING, UNLOADING, TRANSHIPMENT, 
RESHIPMENT AND TEMPORARY STORAGE OF GOODS  
 
Article 65.  Loading and unloading of goods 
 Goods shall be loaded and unloaded at the pl aces and under the conditions stipulated by law. 
 
Article 66.  Transhipment 
 
Transhipment is the transfer of goods under cu stoms supervision from the means of transport 
on which they arrived to another on which they will continue to their destination. 
 The Regulations shall lay down the procedure and requirements for the approval of transhipment. 
 G/VAL/N/1/NIC/1 
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  Article 67.  Reshipment 
 
Reshipment is the resending abroad of foreign goods unloaded by mistake.  Reshipment shall be authorized only when the g oods have not been assigned to a customs regime, 
have not been surrendered, or if no well-founded presumption of criminal infringement has been 
established with respect to them.  
Article 68.  Missing or excess goods 
 If it is discovered during unloading that there are miss ing or excess goods in relation to what has been 
declared, the transporter must explain the situa tion within the time-frame set in the Regulations. 
 
Article 69.  Missing goods 
 If no proper and timely explanation is given for missing goods, responsibilities shall be established 
and the corresponding penalties applied.  
Article 70.  Surplus goods 
 
The clearance of surplus goods shall be allowed pr ovided that their existence is explained and the 
difference as compared to the declared goods  does not exceed the percentage established 
in the Regulations.  When the excess goods surpass the per centage allowed, they shall be subject to administrative seizure 
and auctioned by the Customs Service. 
 
Article 71.  Temporary custody of goods 
 
The Customs Authority may authorize that the mean s of transport or its cargo remain temporarily 
in custody at authorized pl aces, in accordance w ith the conditions and time-frames foreseen 
in the Regulations. 
 
  G/VAL/N/1/NIC/1 
 Page 17 
 
 
  TITLE V 
CUSTOMS CLEARANCE AND PRELIMINARY PROCEDURES 
 
CHAPTER I 
PRELIMINARY PROCEDURES 
 
Article 72.  Advance rulings 
 
Advance rulings are preliminary procedures of bi nding nature through which the Customs Services 
or, where applicable, the competent authority of  States Parties rule on requests concerning: 
 
 (a) Tariff classification;   (b) the application of customs valuation cr iteria for a particular case, pursuant to 
the Agreement on Implementation of Article VII of the General Agreement on Tariffs 
and Trade 1994 and the provisions of the corresponding chapter in the Regulations; 
  (c) refunds, suspension or some other form of deferral of customs duties;   (d) preferential origin of a good under the agreement invoked;  
 (e) eligibility for duty-free treatment of a good re-imported into a State Party's 
territory after being exported for transformation, processing or repair; 
  (f) country of origin marking;  and  
 (g) the application of quotas. 
 Also included are advance rulings by the Customs Se rvices or competent authority under international 
bilateral or multilateral trade agreements or trea ties concluded with third countries, which shall 
be governed by the provisions of those instruments.  Article 73.  Formalities of advance rulings 
 
The requirements, procedures, time-frames, appeals, publicati on, validity and other aspects 
and formalities of advance rulings sha ll be stipulated in the Regulations. 
 Article 74.  Preliminary examination 
 
The declarant or his repr esentative may conduct a preliminary exam ination of the goods to be cleared 
in order to ascertain and declare them correct ly, self-assess tax obligations and fulfil the 
non-tax obligations.  The requirements and procedur es for the conduct of a preliminary examination 
shall be laid down in the Regulation. 
 
Article 75.  Intellectual property 
 
The customs procedures pertaining to intellectual pr operty shall be stipulated in the Regulations 
in accordance with the interna tional agreements in force. 
 
 G/VAL/N/1/NIC/1 
Page 18  
 
  CHAPTER II 
CUSTOMS CLEARANCE  
 
Article 76.  The concept of clearance 
 The customs clearance of goods is the set of step s necessary to submit them to a customs regime, 
which concludes with their release.  
Article 77.  Goods declaration 
 The goods declaration is a free and voluntary stat ement of the regime to which the goods shall 
be subject and an acceptance of th e obligations flowing therefrom. 
 The goods declaration shall be deem ed to have been made under oath. 
 Article 78.  Declaration procedure 
 
The declaration to assign goods to a regime shall be  made by electronic transmission in accordance 
with established procedures.  In exceptional cases it may be done by other legally authorized means. 
 The preceding paragraph shall be applicable to the decl aration of customs value, when this is required. 
 
Article 79.  Information and documents pertaining to the goods declaration 
 
The Regulations shall stipulate the information to  be contained in the goods declaration and the 
documents necessary for applying the requested re gime, as well as the cases in which the documents 
supporting the declaration must be attached to it, and those in which they must remain available 
to the Customs Authority, in the custody of customs agent or declarant, as applicable. 
 No document required for legally receiving the mean s of transport or for the application of any 
customs regime or operation shall be subject  to the requirement of a consular visa. 
 Article 80.  Advance declaration 
 
Under the system of self-assessment, the customs declaration may be submitted prior to the arrival of the goods in the country, in the cases prescribed in the Regulations.  Article 81.  Provisional declaration 
 
The goods declaration may be submitted provisionally , in the time-frames and in the cases laid down 
in the Regulations.  
Article 82.  Final nature of the declaration and its rectification 
 
As a general rule, the goods declaration is final fo r the declarant.  The Regulations shall indicate the 
cases in which the declarant may rectify it.   G/VAL/N/1/NIC/1 
 Page 19 
 
 
  Article 83.  Acceptance of the declaration 
 
The goods declaration shall be deemed to be accepted  when it is recorded in the computer system 
of the Customs Service or another authorized system.  
This act shall neither imply that the content of  the declaration has been approved nor restrict 
the Customs Authority's powers of verification.  
Article 84.  Selectiveness and random checks 
 Any customs declaration in which the value has b een assessed by the importer shall be made subject 
to a selective and random process involving the use of  risk assessment methods to determine whether 
an immediate verification of the declared goods is necessary.  This immediate verification does not limit the Customs Authority's powers of subsequent inspection.  Article 85.  Maximum time-frame and immediate verification 
 
The maximum time-frame for an immediate verifica tion shall be prescribed in the Regulations.  
Non-compliance with the said time-frame shall incur the corresponding administrative liabilities 
and penalties.   Article 86.  Post-clearance verification 
 
The Customs Authority is empowered  to conduct post-clearance verification of the truthfulness of the 
declaration and compliance with customs and foreign trade legislation, as appropriate. 
 Article 87.   Time-frame for subsequent verification 
 
The time-frame for conducting the subsequent veri fication shall be four years as of the date 
of acceptance of the goods declaration.  
Article 88.  Replacement of goods 
 
The Customs Service may authorize the replacement  of goods rejected by the importer, where: 
  (a) They have hidden defects not detected at the time of customs clearance;  
(b) in such a case, if the goods substituted fo r the rejected goods are identical or similar 
and of equal value to the latter, their en try shall not be subject to the payment 
of duties.  If this is not the case, the declarant shall pay the resulting difference 
in taxes or, where applicable, may requ est the refund of amounts paid in excess; 
  (c) they do not fulfil the terms of the relevant contract. 
 
In this case, substitution shall give rise to the paym ent of the difference in value, or to the refund 
of the corresponding duties.  In both cases, the rejected goods must have been retu rned abroad, with the prior authorization of the 
competent Customs Authority. 
 Replacement shall be authorized in keeping with  the time-frame, conditions and requirements laid 
down in the Regulations. G/VAL/N/1/NIC/1 
Page 20  
 
  TITLE VI 
CUSTOMS REGIMES 
 
CHAPTER I 
COMMON PROVISIONS  
 
Article 89.  Concept of customs regimes 
 
Customs Regimes shall denote the different classi fications to which goods under customs supervision 
may be subject, according to the terms of the declaration submitted to the Customs Authority. 
 
Article 90  Fulfilment of requirements and formalities for customs regimes 
 
Assignment to the customs regimes and the modalities for definitive import and export shall 
be conditional on fulfilment of the requirements and customs formalities and any others that are 
stipulated in each case. 
 
CHAPTER II 
CUSTOMS REGIMES  
 
Article 91.  Classification of customs regimes 
 
Goods may be made subject to the following customs regimes: 
  (a) Definitive:  definitive export and import and its modalities;  
(b) temporary or suspended-duty:  customs transit;  temporary importation 
and re-exportation in the same state;  temporary admission for inward processing;  bonded warehousing;  temporary export for re-importation in the same state;  
temporary export for outward processing;  and 
  (c) exemption:  free zones;  re-import and re-export. 
 
Notwithstanding the above-mentioned regimes, othe r customs regimes may be established that each 
country may deem appropriate for its economic development. 
 
Article 92.  Definitive importation 
 
Definitive importation is the entry of goods from abroad for final use or consumption in the 
customs territory.  
Article 93.  Definitive exportation 
 Definitive exportation is the exit from the customs te rritory of domestic or imported goods for final 
use or consumption abroad.  
Article 94.  Customs transit 
 Customs transit is the regime under which the goods  under customs supervision are transported from 
one customs post to another by any means, with  total suspension of the respective taxes. 
 Goods in customs transit shall be in the cust ody and under the liability of the transporter, 
without prejudice to the liabilities of third parties.  G/VAL/N/1/NIC/1 
 Page 21 
 
 
   
Customs transit may be international or domestic  and shall be governed by the provisions of 
this Code and its Regulations.  
Article 95.  Regional database of customs carriers or transporters 
 
The Customs Services shall create and maintain a current database of registered customs carriers 
or transporters who are usually engaged in the international transport of goods. 
 A regional database shall be created and shall in corporate the databases of customs transporters 
registered with the Customs Services and shal l be administered by the Secretariat for 
Central American Economic Integration.  The Cu stom Services shall keep the online regional 
database current.  An essential prerequisite for the Customs Services to  authorize the start of international goods transit 
through the corresponding territories shall be that the data pertaining to the customs transporters must 
be registered in the regional database.  The Regul ations shall lay out the requirements and formalities 
for the inscription and registra tion of customs transporters. 
 
Article 96.  Security devices 
 Safety devices may take the form of stamps, mech anical or electronic seals, or customs seals placed 
on the transport units in accordance with predeter mined manufacturing standards, such that goods 
cannot be removed or introduced without leaving evidence that the devices have been forced, 
fractured or broken.  
The Customs Service may use electronic seals in a harmonized manner. 
 The regulations as to type and technical characteristics as well as other aspects of the use of these mechanisms will be governed by the Regulations.  
Article 97.  Temporary importation and re-exportation in the same state 
 
Temporary importation and re-exportation in the same state is the regime under which goods may 
be introduced into a customs te rritory for a set period, with the suspension of import duties, 
for a specific purpose, and which will be re-exported within the set period, without having undergone 
any modification other than normal depreciation caused by use. 
 
 Article 98.  Temporary admission for the inward processing 
 
Temporary admission for inward processing is the in troduction into the customs territory, with the 
suspension of import duties, of goods from abroad, intended for re-export after undergoing transformation, manufacturing or repair or some other legally authorized process. 
 
Upon compliance of the requirements, formalities and conditions laid dow n in the Regulations, 
a percentage of the goods subject to transformation, processing or repair or any other process authorized under this regime may be imported defin itively, in keeping with the stipulations of the 
competent authority.  G/VAL/N/1/NIC/1 
Page 22  
 
  Article 99.  Bonded warehousing 
 
Bonded warehousing is the regime under which goods are stored for a set period of time at a place 
authorized for that purpose, under customs authority  and with suspension of any applicable taxes. 
 
Goods stored at bonded warehouses shall be under custody and responsibility of the bonded 
warehouse operator.  Bonded warehouses may be public or private.  Article 100.  Activities permitted 
 
During the period of storage at the warehouse, goods may undergo reconditioning, repackaging, analysis, or any other activity necessary to ensure th eir preservation and identification, provided that 
their nature is not altered or modified. 
 
The Customs Authority may permit goods subject to this regime to undergo other activities 
or operations, provided that the na ture of the goods is not altered or modified in the process. 
 
Article 101.  Free zones 
 The free zone regime is that which perm its the introduction into a delimited part 
of a State Party's territory of goods which for import duty purposes are generally treated as though they were not present in the customs territory, and which are destined for the operations or processes 
determined by the competent authority.  
Free zones may be, inter alia, commercial, industrial or mixed. 
 
Article 102.  Temporary export for re-importation in the same state 
 
Temporary export for re-importation in the same  state is the customs regime under which, 
with suspension of payment of export duties if an y, domestic or imported goods are permitted to exit 
the customs territory temporarily for a specific purpose and a set period, provided that they are 
re-imported without having under gone any transformation, processing or repair abroad, in which case 
they will be admitted with full exemption from import taxes upon their return.  The time-frame for re-importation sha ll be established in the Regulations. 
 
Article 103.  Temporary export for the outward processing 
 
Temporary export for the outward processing is the regime that allows domestic or imported goods 
to leave the customs territory fo r a set period in order to undergo transformation, manufacturing 
and repair or other permitted ope rations abroad, with exemption from any export duties, and to be 
re-imported with the tax treatment and in th e time-frame stipulated in the Regulations. 
 
Article 104.  Repair of goods abroad with performance warranty 
 
Goods that have been repaired abroad within the period of the performance warranty and at no cost 
shall re-enter exempt from all taxes. 
 In other cases in which processing has taken place, th e applicable import taxes shall be determined 
based on the value added in that process, in accordance with the relevant provisions 
of regional legislation.  G/VAL/N/1/NIC/1 
 Page 23 
 
 
  Should the goods received be not identical to tho se imported initially, the resulting tax difference 
must be paid, or if applicable, a request ma y be made for the refund of any taxes paid. 
 
Article 105.  Re-import 
 The re-import regime is that which allows the tax -free re-entry into the customs territory of domestic 
or previously imported goods that  were exported definitively and wh ich return in the same state. 
 
Article 106.  Requirements for entitlement to exemption 
 To enjoy the benefits of the re-import regime, th e declarant shall fulfil the following requirements: 
 
(a) That the re-import declaration be duly submitted and accepted within a period of three 
years, counted as from the date of acceptance of the definitive export declaration; 
 
 (b) the goods have not been transformed in any way; 
  (c) that the identity of th e goods is fully established; 
 
(d) prior refund of any amounts received as tax benefits or incentives or other export 
incentives, if applicable;  and 
 
 (e) any others envisaged in the Regulations.  
Article 107.  Re-export 
 Re-export is the regime under which foreign goods that have entered the country without being 
definitively imported are allowed to leave the customs territory. 
 Goods that have been surrendered or goods c oncerning which there is a well-founded presumption 
of a fault or criminal customs offence may not be re-exported.  
CHAPTER III 
SPECIAL DEFINITIVE IMPORT AND 
 EXPORT MODALITIES  
 
Article 108.  Special definitive import and export modalities 
 
The following are considered special definitive import and export modalities: 
 
 (a) Postal consignments; 
 (b) urgent consignments;  (c) border traffic;  (d) travellers' luggage;  (e) household effects; 
 (f) small non-commercial consignments;  and 
 (g) others contemplated in the Regulations. G/VAL/N/1/NIC/1 
Page 24  
 
  Article 109.  Postal consignments 
 
The term postal consignments sha ll mean correspondence and postal parcels designated as such in the 
Universal Postal Union Convention and its Acts.  Article 110.  Urgent consignments  
 
The term urgent consignments shall denote goods, which by reason of their nature or in response 
to a duly substantiated need, must be cleared expeditiously and preferentially. 
 
This modality also includes goods imported under the express delivery or courier system, 
brought in by companies register ed with the Customs Service. 
 
Article 111.  Border traffic 
 Border traffic is deemed to be  non-commercial imports and exports by the inhabitants of bordering 
areas of States Parties.  The goods subject to the said traffic may be fully or partially exempted from the payment of any 
assessed taxes, pursuant to the provisions of bilateral or multilateral agreements. 
 Article 112.  Travellers' luggage 
 
Luggage shall consist of new or u sed personal effects that travelle rs may reasonably need for their 
personal use or the exercise of their profession or occupation in the course of their journey, as foreseen in the Regulations. 
 
Household effects shall not be consid ered as part of travellers' luggage 
 
Article 113.  Tax exemption for luggage 
 
Anyone arriving at authorized ports, airports or bor der posts may bring their luggage into the country 
exempt from taxes. 
 
Article 114.  Tax exemption for goods other than luggage 
 
Travellers are allowed to introduce, free of duty,  goods accompanying them other than luggage, the 
total customs value of which does not exceed the equi valent of five hundred Central American pesos. 
 
Article 115.  Household effects 
 
Household effects shall be understood as new or used household equipment and items the quantities 
and features of which make it possible to determin e that they will be destined for household use. 
 
The household effects imported by temporary reside nts shall be governed by the Regulations and the 
provisions of intern ational agreements. 
 
Article 116.  Small family consignments of a non-commercial nature 
 
Small non-commercial consignments shall be deemed to be goods sent by family members from 
abroad to be used and consumed by the relativ es to whom they are addressed, and which shall 
be imported free of duties and other charges, provided that their total customs value does 
not exceed five hundred Central American pesos.  G/VAL/N/1/NIC/1 
 Page 25 
 
 
  Article 117.  Samples of no commercial value 
 
Samples of no commercial value are goods the use or  display of which are intended for demonstration 
or some other similar purpose and which lack any co mmercial value, whether owing to their quantity, 
weight, volume or other aspects of their presentati on, or because that value has been physically 
removed from them making them unusable so as to  rule out any possibility of marketing them. 
 
Article 118.  Conditions of eligibility for exemptions 
 
The conditions of eligibility for ex emptions referred to in the preceding articles shall be stipulated 
in the Regulations. 
  
TITLE VII 
SURRENDER AND WAYS OF 
DISPOSING OF GOODS 
 
SOLE CHAPTER 
SURRENDER, AUCTION AND OTHER FORMS 
OF DISPOSAL OF GOODS  
 
Article 119.  Surrender of goods 
 
The surrender of goods may be voluntary or tacit.  Voluntary surrender occurs when the consignee or  whoever has the right to dispose of the goods 
expressly states their willingness to transfer them to the tax authority. 
 Goods shall be deemed to be tacitly aban doned in favour of the tax authority when: 
  (a) They have not been made subject to  a regime or customs operation within the 
time-frames established in the Regulations;  and 
 
 (b) they match any other scenario envisaged in the Regulations.  In no case shall goods involved in smuggling or customs fraud be deemed surrendered. 
 Article 120.  Auction and sale of surrendered and confiscated goods 
 
Surrendered and seized goods may be sold at public  auction by the Customs Service or disposed 
of in other ways in accordance with the Regulations.  The Customs Service may auction surrendered or  seized goods, as applicable, using electronic 
systems or means. 
 Goods put up for auction once and not sold shall be destined by the Customs Authority for the 
purpose stipulated in the applicable regulations.  
The procedures for auctions and other forms of disposal of goods shall be prescribed 
in the Regulations.  Following the appropriate deductions, the proceeds of auctions shall go to the Customs Service 
and used to set up a special fund for the administrative improvement that Service. G/VAL/N/1/NIC/1 
Page 26  
 
   
Article 121.  Retrieval of tacitly surrendered goods 
 
The consignee or whoever proves entitlement to th e tacitly surrendered goods may retrieve them 
by first paying the amounts due in keeping with Ar ticle 46.2 of this Code, except in those cases where 
a definitive import declaration has already been ma de, in which case subparagraph 1 of that Article 
shall apply.  The retrieval must take place no later than one wo rking day before the date set for the auction. 
  G/VAL/N/1/NIC/1 
 Page 27 
 
 
  TITLE VIII 
CUSTOMS OFFENCES AND APPEALS 
 
CHAPTER I 
CUSTOMS OFFENCES AND CORRESPONDING SANCTIONS  
 
Article 122.  Customs offence 
 
A customs offence is any violation or attempted viol ation of customs legislation.  Customs offences 
may be administrative, tax-related or criminal. 
 
Article 123.  Administrative offence 
 
An administrative offence is any action or omis sion that entails infringing customs legislation 
and does not cause fiscal prejudice or constitute a crime. 
 
Article 124.  Tax-related offence 
 
A tax-related offence is any action or omission that  entails infringing customs legislation, and which 
causes or could cause fiscal prejudice, but which does not constitute a crime.  Article 125.  Criminal customs offence 
 
A criminal customs offence shall be any action or  omission that entails infringing or attempting 
to infringe customs legislation,  and which constitutes a crime. 
 Article 126.  Penalties 
 
Administrative and tax infringements of Central American customs regulations and the corresponding 
penalties shall be governed by the Regul ations and domestic legislation. 
 
CHAPTER II 
CUSTOMS CLAIMS AND APPEALS  
 
Article 127.  Appeals against decisions and actions 
 
Persons who consider themselves prejudiced by fina l rulings and decisions of the Customs Service 
authorities may appeal against them in the form  and time-frame stipulated in the Regulations. 
 
CHAPTER III 
CUSTOMS COURT 
 
Article 128.  Creation of the Customs Court 
 
The Customs Court shall be created in States Par ties as a decision-making body independent of the 
Customs Services, and shall hear appeals in cust oms matters as the administrative body of last 
instance, in accordance with the Regulations. 
 G/VAL/N/1/NIC/1 
Page 28  
 
  Article 129.  Membership and membership requirements 
 
The members of the Customs Court must hold a Bachelor's degree at a minimum, and must possess the relevant knowledge and at least five years' experience in customs matters.  
The functions, organization, membership, powers and other competencies shall be stipulated 
in the Regulations.   G/VAL/N/1/NIC/1 
 Page 29 
 
 
  TITLE IX 
FINAL AND TRANSITIONAL PROVISIONS, 
DEROGATIONS AND VALIDITY 
 
Article 130.  New procedures 
 
States Parties may develop procedures that offer grea ter degrees of facilitation in the framework of the 
principles of this Code and its Regulations.  
Article 131.  Principle of legality of actions 
 
No Customs Service officer or employee may demand, for the application or authorization of any act, 
formality, regime or operation, fulfilment of re quirements, conditions, fo rmalities or procedures 
that are not foreseen in customs or foreign trade regulations.  Article 132.  Nature of the headings of the articles 
 
The headings of the articles in this Code are merely illustrative in nature.  
Article 133.  Supplementary rules 
 Any matter not foreseen in this Code and its Re gulations shall be governed by the provisions 
of national laws.  
Article 134.  Validity 
 This Code shall enter into force simulta neously with its corresponding Regulations. 
 
Transitional Article I:  Completion of formalities  
Clearances, procedures, appeals, time-frames and ot her customs formalities initiated before the entry 
into force of this Code shall be completed pur suant to the provisions in force at the time 
of their initiation. 
 
Transitional Article II:  Competence and time-frame for setting up the Customs Court 
In States Parties where there may be a court competent in customs matters, regardless 
of its designation, the said court shall be deemed to be the Customs Court referred to in Article 128 
of this Code. 
 
The customs courts must be set up within a peri od of six months counted from the effective date 
of this Code and its Regulations.  Until this is  done, the Tariffs and Customs Valuation Committee 
or where applicable, the body supervising the Custom s Service shall continue to exercise its functions. 
 
Transitional Article III:  Regional database 
Within 30 days of the entry into force of this  Code, States Parties shall be required to update 
the regional database of authorized transporters online.  
Transitional Article IV:  Administrative careers 
States Parties shall be required, within a period of  six months following the effective date of this 
Code and its Regulations, to a pprove and implement the statutes  governing administrative careers 
in customs. G/VAL/N/1/NIC/1 
Page 30  
 
   
Annex to Resolution No. 224-2008 (COMIECO-XLIX) 
 
REGULATIONS OF THE CENTRAL AMERICAN UNIFORM CUSTOMS CODE 
 
TITLE I 
 
GENERAL PROVISIONS 
 
SOLE CHAPTER 
 
PURPOSE, SCOPE OF APPLICATION AND DEFINITIONS 
 
Article 1.  Purpose.  The purpose of these Regulations is to implement the provisions of the 
Central American Uniform Customs Code. 
 
Article 2.  Scope of application.  In the absence of provisions to the contrary arising from 
international treaties, conventions or agreements, the customs rules and regulations constituted by the 
Central American Uniform Customs Code and these Regulations shall apply uniformly throughout the 
customs territory of States Parties.  
 
Article 3.  Definitions.  The following definitions and acronyms shall be adopted for the purposes 
of implementing the Code and these Regulations, in addition to those indicated in the Code: 
 AGREEMENT :  Agreement on Implementation of Article VII of the General Agreement on Tariffs 
and Trade of 1994. 
 
DEBT:  The amount of the customs tax obligation. 
 ARRIVAL :  Arrival of vehicles or transport units at a customs port.  They must be presented for the 
purposes of the incoming customs control.  
FORCED ARRIVAL:  The arrival of a means of transport at a place other than that of destination 
as a result of unforeseen circumstances or force majeure  duly substantiated by the Customs Authority. 
 AUXILIARY AGENTS:  Auxiliary customs agents as defined in the Code. 
 
PACKAGE :  Unit used to contain goods.  It may consis t of boxes, bales, cylinders and other forms 
of presenting goods, depending on their nature.  WAYBILL :  The document that contains the land tr ansport contract describing the goods being 
transported, the terms and conditions of  transport and naming their consignee. 
 
DIGITAL CERTIFICATE:  A data structure created and digitally signed by a certifier for the 
primary purpose of enabling its subscribers to cr eate digital signatures and to identify themselves 
personally in electronic transactions.  CERTIFIER:  The public or private, domestic or fore ign legal person that provides the service 
of creating, issuing and operating digital certificates. 
 CODE:  The Central American Uniform Customs Code (CAUCA). 
  G/VAL/N/1/NIC/1 
 Page 31 
 
 
  CUSTOMS COMMITTEE:   The Committee established pursuant to Article 10 of the 
Convention on the Central American Customs and Tariff Regime.  CONSOLIDATION OF GOODS:  Activity by which different ship ments (cargoes) intended for one 
or several consignees are grouped together to be transported under a single master 
transport document. 
 BILL OF LADING:  The document representing the goods and containing the contract concluded 
between the consignor and the transporter for transporting them to the national territory 
and identifying the consignee. 
 
DECONSOLIDATION OF GOODS:   Separation of shipments cons olidated under a single transport 
document or an equivalent document and which ar e intended for different consignees and presenting 
each shipment separately with its respective transport document.  
UNLOADING:  The process by which goods are unloaded from the means of transport. 
 ELECTRONIC DOCUMENT :  Any information stated or transmitted by an electronic 
or computerized medium.  TRANSPORT DOCUMENT:  The document that contains the contract concluded between 
the consignor and the carrier for the transport of goods by sea, land or air or a combination 
of these modes (multimodal).  REASONABLE DOUBT:  The right of the Customs Authority to question the truthfulness 
or accuracy of the data or documents submitte d as proof of declared value, as a result 
of a comparative analysis of the declared value versus available information on transaction values for 
goods identical or similar to those being valued, a nd in the absence of such data, based on reference 
prices contained in specialized sources of consu ltation such as price lists, books, journals, catalogues, 
newspapers and other documents. 
 LOADING:  The process by which goods are loaded  on to the means of transport. 
 
PRELIMINARY INSPECTION:  The physical pre-clearance inspection of goods to ascertain their 
general characteristics, the determinants of cu stoms tax obligations and compliance with other 
prerequisites for the authorization of the regime or customs operation to wh ich they will be assigned. 
 
EXEMPTION:  The temporary or definitive waiver of the payment of import or export duties 
on goods.  COMMERCIAL INVOICE :  A document issued by the seller listing the goods to be exported 
or imported along with the unit and total prices a nd other information required for foreign trade. 
 
MISSING GOODS:  Goods declared in the manifest that have not been unloaded by the means 
of transport.  EXONERATION:  The full or partial exoneration from taxe s legally accorded to goods imported 
for a specific purpose or by particular persons. 
 
ELECTRONIC OR DIGITAL SIGNATURE:  A set of data attached to or logically associated with 
an electronic document making it possible to verify  its integrity as well as to unambiguously identify 
and legally link the author with the document. G/VAL/N/1/NIC/1 
Page 32  
 
  SECURITY:  Security or guarantee deposited in accordance with these Regulations in order to cover 
any customs tax obligations payable and financial pe nalties for failing to comply with the obligations 
laid out in these Regulations.  AIRWAY BILL:  The document equivalent to the bill of la ding used in the air transport of goods 
in which the airline recognizes the loading of go ods and sets out the agreed terms and conditions 
of transportation.  INTEGRITY:  The property of an electronic document denoting that its content and identifying 
features have remained unchanged since the time of its issue. 
 
RELEASE:  The act by which the Customs Authority permit s the declarants to take possession of the 
goods that have been cleared through customs.  
 CARGO MANIFEST:  A document presented by the party r esponsible for transporting the goods 
prior to or upon arrival or departure of the mean s of transport and which contains the information 
stipulated in these Regulations.  GOODS:  Material or immaterial goods that can be traded. 
 FOREIGN GOODS:  Goods coming from abroad, the importation of which has not been 
legally completed. 
 NON-REPUDIATION:  A technical and legal mechanism guaranteeing that the parties 
to a communication or transaction may not subsequently deny that such communication took place or claim that no obligation h as arisen from the transaction. 
 
CUSTOMS OPERATION:  A physical activity authorized under the Code, these Regulations 
or other related rules, to which goods are subj ect and which is done under customs supervision. 
 NON-TARIFF RESTRICTIONS AND REGULATIONS:  These are all non-tax licences, permits, 
certificates or authorizations, stipulated and requi red under national law or in ternational agreements 
for the entry or exit of goods. 
 SURPLUS GOODS:  Goods unloaded from the means of transport by which they entered 
the customs territory and which are in excess of those shown on the cargo manifest.  
SUBSCRIBERS:  The persons in whose favour a digital certif icate is issued and who use it for the 
purposes indicated in these Regulations.  CUSTOMS FORMALITY:  Any procedure related to customs operations or regimes carried 
out with the Customs Service.  
UNITS OF TRANSPORT:  Any means of transport that is used fo r the introduction, transit, transfer, 
transhipment or exit of goods with respect to a cu stoms territory, such as c ontainers, trucks, trailer 
trucks, vans, flatbed trucks, aircra ft or ships, railroad cars and other similar means of transport. 
 VEHICLE:  Any automotive means used to transport persons , freight or units of transport.  For the 
purposes of these Regulations, a vehicle with a cargo compartment shall be deemed to be a unit 
of transport.   G/VAL/N/1/NIC/1 
 Page 33 
 
 
  TITLE II 
 
CUSTOMS SYSTEM 
 
CHAPTER I 
 
CUSTOMS SERVICE 
 
Article 4.  Organization.  To discharge its functions, the Customs Service shall be organized 
in accordance with the Code, th ese Regulations, and the organizational structure adopted by each 
State Party. 
 The Customs Service of each State Party shall de termine the functions to be discharged by the 
administrative units, in the accordance with its organizational structure. 
 
Article 5.  General functions and powers.  The functions and powers of the Customs Service shall 
be, inter alia, to: 
 
(a) Stipulate and verify compliance with the various determinants of customs tax 
obligations, such as the nature, characteristics, tariff classification, origin and customs value 
of goods as well as any other duties, requireme nts and obligations deriving from the entry, 
stay and exit of goods and means of trans port with respect to the customs territory; 
  (b) require and confirm the payment of taxes;  
(c) draw up and apply customs procedures as well as propose amendments to the rules 
in order to adapt them to technical a nd technological changes in keeping with 
the requirements of international trade and the criteria of simplicity, specificity, uniformity, 
effectiveness and efficiency; 
 
(d) to require the electronic transmission of information for the implementation of the 
various Customs regimes and operations; 
 
 (e) undertake the exchange of customs inform ation in the framework of the Code, these 
Regulations and the regional and international agreements in force for each of the States 
Parties;  
 (f) comply with and enforce the rules set out in the Code, these Regulations and other 
customs provisions;  
 (g) investigate any customs infringe ments and impose appropriate penalties 
where necessary;  
 (h) sell surrendered or, if applicable, seized goods by public auction in accordance with 
procedures laid down in these Regulations or  by the Customs Service through special 
agreements, or dispose of them by some  other means pursuant to the Code and 
these Regulations; 
 
 (i) verify, when this falls within its re mit, the proper use and destination of goods 
entering the customs territory benefiting from an y fiscal incentive, exoneration, exemption or 
tax reduction, as well as the fulfilment of the conditions established in the law granting the 
benefit; G/VAL/N/1/NIC/1 
Page 34  
 
   (j) apply the relevant control measures to protect intellectual property rights in keeping 
with international agreements on the matter;  
 (k) request auxiliary agents, importers, e xporters, producers, declarants and related 
third parties to submit books of account, their annexes, files, accounting records, inventory 
control and management, other information with  tax or customs implications and electronic 
files, magnetic or similar media backing up or  containing that information, on the terms 
prescribed in customs legislation;  
 (l) in the exercise of the legal authority of customs, enter establishments or sites that are 
the venues of activities or commercial operations related to the customs obligations, as well as 
ports, docks, airports, storage yards, warehou ses and other sites where goods subject to 
customs control are kept; 
 
 (m)  apply the provisions issued by the competent authorities regarding levies against 
unfair international trade practices, safeguard measures and other tariff and non-tariff foreign 
trade regulations;  
 (n) verify that auxiliary agents are fulfillin g the requirements, duties and obligations laid 
out in the Code and these Regulations;  
 (o) retain or if appropriate seize goods subj ect to import or export prohibitions and take 
the appropriate action;  
 (p) establish registers and databases containing information on regular importers, 
auxiliary agents and exporters, possibly requ esting them to enrol in such registers; 
 
 (q) apply all the international conventions, agreements and treaties duly ratified by the 
States Parties and in force internationally in  the realm of customs and foreign trade; 
 
 (r) supervise the customs territory and a pply the foreign trade policies in force, 
in keeping with the Code, these Regul ations and other applicable laws; 
 
 (s) generate international trade statistics;  
 (t) where appropriate, process, deal wi th and resolve enquiries, claims, appeals 
and objections; 
 
 (u) grant, suspend or cancel, as appropriate, the authorizations of auxiliary agents;  
 (v) if deemed appropriate, sign agreements with auxiliary agents or public or private 
institutions for the execution of projects to im prove the Customs Servi ce as well as the use of 
infrastructure and training, amongst other things;  and 
  (w) exercise the other powers indicated in the Code and these Regulations.  G/VAL/N/1/NIC/1 
 Page 35 
 
 
  CHAPTER II 
 
CUSTOMS ZONES AND AUTHORIZED SITES 
 
Article 6.  Customs zones.  For the purposes of Article 6 of the Code, the customs territory 
is divided into: 
  (a) A primary or customs operations zone;   (b) a secondary or free circulation zone;  and 
 
 (c) a special surveillance zone.  Article 7.  Designations.  The primary or customs operations zone is any area where customs services 
are provided and controls or operations carried out, whether on a temporary or permanent basis, 
and which includes those sections of the territori al sea where those services are provided as well 
as related dependencies and insta llations in the immediate proximity of its offices, warehouses 
and premises, such as docks, roads, and airfi elds legally authorized for that purpose.  
 The remainder of the customs territory is d esignated the secondary or free circulation zone. 
 
The special surveillance zone covers places or s ites within the secondary zone where the customs 
authorities may set up operations to check, inspect or examine persons, means of transport or goods 
circulating in it so as to guarantee compliance with customs provisions.  
CHAPTER III 
 
CUSTOMS CONTROL AND RISK MANAGEMENT 
 
SECTION I 
 
CUSTOMS CONTROL 
 
Article 8.  Types of control.  For the purposes of Articles 8, 9 and 12 of the Code, customs control 
may be ongoing, preliminary, immediate or subsequent to the release of goods. 
 Ongoing control shall apply at any time to auxiliary  customs agents in relation to compliance with 
the operational requirements, duties and obligations app licable to them.  It shall also apply to goods 
which subsequent to release or withdrawal, rema in under any of the non-definitive customs regimes 
while they are present in the custom s territory and subject to the lega l authority of customs to inspect 
them and verify compliance with the conditions  relating to their presence, use and purpose. 
 Preliminary control applies to goods befo re they are assigned to a customs regime. 
 
Immediate control is applied to goods upon their en try into the customs territory or when they are 
presented prior to shipment and remains in effect  until the release of the goods is authorized. 
 Subsequent control takes place after the release of  the goods and in relation to customs operations 
and ancillary acts, customs declarations, assessment s of customs tax obligations, payment of taxes 
and the actions of auxiliary customs agents, offi cers and other natural or  legal persons engaged 
in foreign trade transactions.  G/VAL/N/1/NIC/1 
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  Article 9.  Use of non-intrusive or non-invasive controls.  Control applied by the Customs Services 
using non-intrusive or non-invasive equipmen t pursuant to the second paragraph of Article 9 
of the Code must take account not only of the results  of risk analysis but al so other mechanisms that 
enable users of the Customs Service to clear th eir goods rapidly, with ope rational time-frames and 
costs that do not constitute a barrier to trade. 
 
The operation of non-intrusive or  non-invasive inspection equipm ent may be put out on concession 
by the Customs Service or the competent Stat e authority subject to technical approval by 
the Customs Authority.  
Article 10.  Execution of controls.   Controls and customs monitoring shall be done with respect to: 
  (a) The discharge of the duties and obligations of auxiliary agents as well as 
compliance with the rules and procedures laid down in the Code, these Regulations and by the Customs Service;  and 
 
 (b) customs operations, acts arising from them, declarations, assessments of 
customs tax obligations, payments of taxes and charges and the activities of exporters 
and importers, producers and other parties subject to customs taxes. 
 Article 11.  Those subject to monitoring.  The powers of control and customs monitoring envisaged 
in the Code and in these Regulations shall be exer cised by the competent bodies with respect to the 
acts or omissions of:   (a) Auxiliary agents;  
 (b) declarants; 
  (c) employees and officers of the Customs Service;  and   (d) other participants in the process of arrival and clearance of goods.  
Article 12.  Exercise of the legal authority of customs.  In the exercise of its legal authority, the 
Customs Services may retain or seize goods and m eans of transport when there is a well-founded 
presumption of a customs crime or offence, for the purpose of launching the relevant proceedings and where applicable, handing them over to the competent authority. 
 
Article 13.  Coordination of functions.  The immigration, health and police authorities as well as all 
public entities that exercise control over the moveme nt of persons, goods and m eans of transport into 
or out of the customs territory must discharge their functions in coordination with the Customs Authority, cooperating amongst themselves to  ensure the proper application of the various 
legal and administrative provisions.  
To that end, the Customs Service shall promot e the creation of inter-agency coordination bodies. 
 Article 14.  Assistance by others authorities.  Within the scope of their remit, officers of other 
government departments shall assist the Customs Authority in the performance of its duties;  they shall immediately inform the Authority of  the facts and actions relating to the presumed 
customs infringements and, if the goods concer ned are in their possession, place them at 
the Authority's disposal.   G/VAL/N/1/NIC/1 
 Page 37 
 
 
  Article 15.  Liability.  Pursuant to Article 13 of the Code, in addition to the liabilities envisaged 
therein, administrative, civil and criminal proceed ings shall be filed against the customs officer 
or employee and adjustments will be made and char ged to the persons who have benefited from any 
non-compliance, in the manner prescribed by the C ode, these Regulations and other legal provisions.  
 
SECTION II 
 
RISK MANAGEMENT CRITERIA, PROCEDURES, METHODOLOGY AND TECHNIQUES 
 
Article 16.  Risk and risk management.  For the purposes of this Section, risk is the possible 
occurrence of an event that may adversely affect compliance with customs and foreign trade laws.  
Risk is measured in terms of probability,  scale and significance of loss or prejudice. 
 Risk management is therefore the systematic application of procedures and administrative practices that provide the Customs Service with the informat ion needed to deal with movements or goods that 
pose a risk. 
 Article 17.  Risk database.  In application of Article 11 of the Code, the Customs Services shall set 
up the regional database and update  it with data from existing national databases and those that may 
be developed in the future, regarding:  
 (a) Data on foreign trade operations; 
  (b) the register of importers;   (c) the register of exporters; 
 
 (d) users of definitive, temporary or suspended duty and exemption regimes;   (e) auxiliary customs agents;   (f) data on perpetrators of administrative, tax and criminal offences;  and 
 
 (g) other data deemed necessary by the Customs Services.  Article 18.  Methodology.  Risk management shall be based on harmonized methodology, involving, 
inter alia, the following actions: 
 
 (a) Establishing the context;   (b) identifying and describing the risks;   (c) analysing the risk factors or indicators to be used; 
 
 (d) assessing the risks and the type of cu stoms controls to be undertaken by the 
Customs Services;  and 
 
 (e) dealing with the risks, including the application time-frames for customs controls 
prescribed in subparagraph (d). 
 The information resulting from the application of th e methodology envisaged in this article shall be 
used by the Customs Services of States Parties to implement the electronic risk management system. G/VAL/N/1/NIC/1 
Page 38  
 
  Article 19.  Regional risk criteria.  For the purposes of Article 11(b) of the Code, 
the Customs Services shall, by means of their risk management units, establish risk criteria 
to be applied regionally, inter alia, concerning the following persons or elements: 
  (a) In relation to persons:  such as  importers, exporters, auxiliary agents, 
consignees, public bodies, suppliers or sector s related to specific areas that could 
entail higher risks or a greater impact; 
  (b) in relation to goods:  by chapter, tariff item, tariff subheading, origin, 
provenance, country of purchase, non-tariff requirements, weight, number of 
packages, amongst others;  and 
  (c) in relation to operations:  by regime , modality and those related to compliance 
with specific regulations. 
 
In setting customs control priorities and identifying risk management criteria, Customs Services shall 
take into account the proportionality of the risk, th e urgency of effecting controls and the potential 
impact on trade flows and revenue collection.  Article 20.  Registers.  For the purposes of the preceding artic le, the Customs Services of each 
State Party shall establish and regularly update the regi ster or databases with the information referred 
to in that article, using the forms or electroni c formats established for th e purpose.  The following 
information must be included at a minimum:   (a) Name and tax identification numbe r of the natural or legal person; 
 
 (b) exact service address in each State Party where the person will operate; 
  (c) details of the commercial activity engaged in;   (d) name of the legal representative;  and  
 (e) any other information required by the Customs Service. 
 The persons to be registered must update their regi stration information every year.  In any case, they 
must immediately notify the competent administrati ve body of the Customs Service of any change.  
No customs operations shall be authorized for those persons until the registration information 
is updated. 
 Article 21.  Identification.  The Customs Service may assign a unique registration number, which 
shall serve as identification for the customs opera tions carried out by the registered persons. 
 Article 22.  Exchange of information.  To regulate the exchange of information referred 
to in Article 16 of the Code, the Customs Servi ces shall be governed by the provisions of the 
Mutual Assistance and Technical Cooperati on Agreements signed between the tax and 
customs administrations of States Parties and of other bilateral or multilate ral conventions binding 
on those States.  
 
  G/VAL/N/1/NIC/1 
 Page 39 
 
 
  CHAPTER IV 
AUDITS 
 
Article 23.  Remit of auditing bodies.  The Customs Service's own auditing bodies shall 
be competent to oversee, control, verify and ev aluate compliance with customs and foreign trade 
regulations as appropriate, before , during and after the customs clearance of the goods in accordance 
with the control mechanisms established for the purpose.  Article 24.  Powers of auditing bodies.  Notwithstanding the provisions of Article 5 of these 
Regulations, in executing customs control in acco rdance with their powers and functions, auditing 
bodies shall be empowered, inter alia, to: 
  (a) Verify compliance with customs obligations;   (b) verify compliance with the obliga tions and duties of auxiliary agents; 
 
 (c) check the accuracy of the goods declar ation submitted to the customs authorities; 
 
 (d) request those subject to monitoring and related third parties to submit books 
of account, their annexes, files, accounting reco rds, inventory control and management data, 
other information with tax or customs implica tions and electronic files, magnetic or similar 
media backing up or containing that information; 
 
 (e) visit enterprises, industrial, commercial or service establishments, conduct audits, 
request and examine the necessary informati on from those being audited and from third 
parties in order to check the content of go ods declarations and customs operations, in 
accordance with the procedures established by law; 
 
 (f) investigate the presumed commission of customs infringements and take legal action 
to prosecute them where appropriate; 
  (g) verify the correct use of the computer systems authorized by the Customs Service; 
 
 (h) verify, if appropriate, the proper use and destination of goods entering the 
customs territory and benefiting from any fi scal incentive, exoneration, tax exemption 
or reduction, and the fulfilment of the conditions established in the law granting 
the benefit; 
 
 (i) require and confirm the pa yment of the relevant taxes; 
  (j) using risk analysis techniques, verify the documentation pertaining to the 
goods subject to customs control, according to the nature of the goods and the type of 
trade involved;  and 
 
 (k) when this is within the remit of the Customs Service, request the necessary 
proof and verify compliance with the rules governing the origin of the goods for the purposes of applying tariff preferences, in  accordance with the international treaties 
in force for the States Parties and the rules deriving from them. 
 
Article 25.  Privileges and rights of officers of auditing bodies.  The tasks of the auditing bodies 
shall be carried out by the officers designated for that purpose.  Those tasks include preparation, 
verification, and the checking of facts or circumstances with tax or customs implications.  G/VAL/N/1/NIC/1 
Page 40  
 
  Officers in positions that entail the discharge of  auditing functions shall be vested with the 
corresponding rights, privileges and considerations, a nd shall be subject to the rights associated with 
the exercise and dignity of public office.  Public authorities, auxiliary customs agents and ot her parties subject to auditing shall be required 
to support the officers of auditing bodies when they so request.  Othe rwise, and in the case 
of auxiliary customs agents and auditees, the relevant punitive proce dures shall be initiated. 
 Article 26.  Duties of officers responsible for audits.  Officers of auditing bodies shall perform 
the following duties: 
 
 (a) Carry out customs audits for the furt herance of public interests in accordance 
with the principles of effectiveness, e fficiency, hierarchy, decentralization, 
deconcentration and coordination, in full compliance with the law; 
 
 (b) discharge their functions with au thority and in line with their duties, 
respecting the rules of courtesy and integrity, displaying the utmost consideration for the parties concerned and the public in genera l and, at their discretion, shall inform 
them of their tax and customs rights and obl igations and the proper conduct in their 
dealings with the Customs Service, so as to  facilitate them in the fulfilment of their 
obligations; 
 
 (c) observe confidentiality with respect to matters coming to their knowledge by 
virtue of their office.  Failure to do so shall incur the corresponding legal sanctions.  
This duty of confidentiality covers the entire personnel of the inspection units; 
 
 (d) inform the competent administrative authority of any facts coming to their 
knowledge in the course of their duties whic h may constitute crimes or administrative 
and customs tax infringements, so that the respective criminal complaint may be filed 
or the corresponding administrative procedure initiated.  Likewise, furnish such data 
as may be requested from them by th e competent authority for the purposes 
of prosecuting the aforementioned crimes and infringements;  and 
 
 (e) wearing in a visible place the badge or other identification accrediting them 
for the performance of their duties. 
 The facts and reports of the proceedings must be known only to the officer dealing with the case and 
his superiors.  The exchange or supply of info rmation with tax implications between divisions 
of auditing bodies in specific cases shall be done through the proper hierarchical channels. 
 Dereliction of duty on the part of auditing offi cers shall be sanctioned in accordance with the 
disciplinary system established in each State Pa rty, without precluding the possibility that such 
conduct may constitute a crime. 
 
Article 27.  Auditing.  Auditing may entail:  
  (a) Verification and investigation;  and  
 (b) the obtaining of data with tax or customs implications. 
  G/VAL/N/1/NIC/1 
 Page 41 
 
 
  Article 28.  Verification and investigation.  The activities of verification and investigation shall 
be aimed at ascertaining proper compliance by taxa ble persons and auxiliary customs agents with 
their duties and obligations under customs legislation.   They shall also be aimed at determining the 
possible existence of facts or other information with customs tax implications that are entirely 
or partially unknown to the Customs Authority.  
 
Verification and investigation shall also serve to review and make adjustments to customs 
tax obligations.  Article 29.  Scope of verification and investigation.  The activities of verification and investigation 
shall be general or partial, depending on the purpose of the audit set by the auditing body.  
 These activities shall be general when  their purpose is the full verification of the customs tax situation 
of the taxable person, auxiliar y agents or other taxpayers. 
 
Verification and investigation shall be partial wh en they concern one or several taxes or duties 
affecting the taxable person, auxiliary customs agents  or other taxpayers, or taxable events specified 
in line with the purpose of the audit.  General or partial verification and investigation may be restricted or expanded by the auditing body 
during execution, when this is warranted by duly justified reasons. 
 
Auditing for verification and investigation purpo ses is meant to obtain data or background 
information in the possession of the taxable person,  auxiliary customs agents or other taxpayers 
and which, for customs tax purposes, are germane to the case in hand.  
Article 30.  Activities designed to obtain information.  Activities designed to obtain information 
are those aimed at bringing to the knowledge of the auditing bodies any data or background 
information that may be in the possession of a na tural or legal person and which have customs 
tax implications.  Article 31.  Form of audits.  Audits shall be carried out by the auditor appointed for the purpose.  
The head of the auditing body shall determine othe r forms of appointment and execution of audits 
in accordance with applicable regulatio ns and international best practices. 
 Article 32.  Annual audit programme.  The competent unit of each State Party shall prepare 
the draft annual audit programme in coordinatio n with the other units of the Customs Service 
and shall submit it for consideration to the body supe rvising the Customs Service within the time-limit 
set by the said Service.  The programme must be approved by the first business day of the year for which it takes effect, and its execution shall be monitored by the competent unit of the Customs Service. 
 
Article 33.  Basis and initiation of audits.  The auditing bodies shall act in accordance with 
the annual audit programme, or upon a report or info rmation file submitted by the staff of the 
Customs Services or members of the audit bodies,  or upon an express and reasoned written order from 
the higher authority of the Customs Service.  All other proceedings shall be exceptional 
and undertaken for reasons of urgency, efficacy or expediency and shall be accounted for in writing 
and in a timely manner. 
 Cases where reports are baseless or which concer n facts already reported may be closed without 
further action.  G/VAL/N/1/NIC/1 
Page 42  
 
  Article 34.  Sources of information.  Sources of information for the preparation of the annual audit 
programme shall be, inter alia, the following: 
  (a) Information generated by the computer  systems in use by the Customs Service; 
 
 (b) reports by customs personnel or members of the auditing bodies in the form 
of information files; 
  (c) reports by natural or legal persons;  
 (d) periodic reports prepared by those implementing the annual audit programme;  and 
  (e) other information provided by aux iliary agents, foreign trade enterprises, 
offices of the tax administration or other ministries or international agencies, specialized publications, the press and an y other information with customs tax 
implications. 
 Article 35.  Information files.  For the purposes of subparagraph (b) of the preceding article,  
information files shall be the reports produced by  the staff of custom services and auditing bodies 
based on doubts arising in the process of customs clearance regarding customs declarations or information or facts with customs tax implic ations, including doubts regarding the existence 
of possible customs infringements. 
 The procedure for the issue of the information fil es, their format and the information they must 
contain, the time-limits for submission and othe r formalities shall be established in the relevant 
operating manual. 
 
Article 36.  Initiation of audit proceedings.  Audit proceedings shall be initiated: 
  (a) By serving notice to the person to be audited, indicating the place and the 
time of the audit, the scope of the ex ercise and any other information deemed 
necessary;  or 
 
 (b) by visiting the offices, facilities or warehouses of the person to be audited or 
where there may be at least partial evidence of the taxable event.  In this case, the 
notice shall be served to the person to be a udited, his representative or to the manager 
or head of the office, unit, enterprise, centre or place of work at the time of the visit. 
 
In both cases, the auditee shall comply with the requ ests of the auditors.  In his absence, the person 
representing him as manager or head of the office, unit, enterprise, centre or place of work shall 
be required to cooperate in the proceedings.  At the start of the proceedings, the officer in char ge shall inform the notified person of the procedure 
to be followed and of his rights, duties and obligations. 
 Article 37.  Venue of the proceedings.  The proceedings shall be conducted at: 
 
 (a) The location of the taxable person or his representative's tax domicile or office where 
the accounting records and their supporting vouche rs or other documentation pertaining to the 
auditee's business are kept; 
  (b) the places where all or part of the activities being examined take place;   G/VAL/N/1/NIC/1 
 Page 43 
 
 
   (c) the sites or places where there may be any pr oof, even partial, of the taxable event;  or 
 
 (d) the facilities of producers, importers, e xporters and other persons as well as in public 
or private offices located on foreign territory , in order to hear testimony and gather 
information and documentation. 
 
With the consent of the auditee or his representativ e, the documents obtained may be examined at the 
offices of the auditing bodies.  Article 38.  Schedule of proceedings.  The proceedings shall take place during normal working days 
and hours in the place concerned.  When circ umstances so justify and with the agreement 
of the parties, the audit may take place outside of normal working days and hours.  Article 39.  Conduct of the audit.  Once started, the audit must be continued until completion. 
 
Audits may be suspended by decision of the acting body, for justified reasons or by written order from 
a higher authority stating the reasons therefor.  Th e interruption of the proceedings shall be included 
in the administrative record drawn up for that purpose.  The audits shall take place with the least possi ble disruption of the auditee's normal activities. 
 
The auditee shall provide the auditors with a suitable working area as well as the necessary means 
when the proceedings take place at their offices or facilities. 
 Article 40.  Duty to appear.  The officials in charge of the audit may summon taxable persons and 
third parties to appear at the offices of the aud iting body in order to respond orally or in writing 
to questions or requests for information needed to verify and audit the customs tax obligations. 
 The summons to appear and the record drawn up for that purpose shall comply with the terms 
and conditions laid down by each Customs Service.  Article 41.  Inspection of premises.  Auditors may inspect the premises occupied by the taxable 
person when this is necessary to de termine or audit the customs tax situ ation.  In the event of refusal 
or resistance, the auditing body shall seek perm ission from the competent authority to enter 
and search the offices or facilities.  A record shall be drawn up of the taxable person's refusal to grant access, stating the place, date, name 
and any other identifying inform ation pertaining to the person, and any other circumstances that 
it may be appropriate to mention.  The record  must be signed by the official(s) involved 
in the proceedings and by the taxable person.  If the latter does not know how to, or is unwilling 
or incapable of signing, this should be placed on record.  The record shall serve as the basis 
for requesting permission to enter and search.  
Neither prior authorization nor the precautionary measure of entry and search shall be required 
in order to enter, for auditing purposes, those est ablishments that by their nature are open to the 
public, provided that the relevant information can be obtained in the publicly accessible areas.  
 Article 42.  Inspection of documents.  In the course of verification and investigation, auditees shall 
grant the auditors access to their accounti ng department, accounting records, invoices, 
correspondence, documentation and ot her vouchers related to their activity, including electronic files 
or magnetic or similar media serving to back up or contain that information, if the person uses electronic data processing equipment.  They shall further be required to furnish any information 
of tax-related significance required by the administrati on in order to verify their customs tax situation. G/VAL/N/1/NIC/1 
Page 44  
 
   
The auditee shall be obliged to provide the aud iting bodies with any kind of information, reports 
or background material with cu stoms tax implications inferred as  relevant based on their economic, 
professional or financial rela tions with other persons. 
 
Notes may be taken from and copies made of the documents and information furnished. 
 Article 43.  Precautionary measures.  Under the provisions in force in States Parties, the officers 
in charge of the audit may at any time during th e proceedings adopt duly justified precautionary 
measures to ensure the final outcome of the ongoing audit.  Such measures would prevent the 
disappearance, destruction or alteration of decisive evidence of the existence or fulfilment of customs 
tax obligations or prevent subsequent denial of  their existence or refusal to produce them.  
As appropriate, the measures may consist of the sealing, deposit or seizure of the taxable goods 
or products, as well as the seizure of books, register s, documents, electronic files or data processing 
equipment that may contain the relevant information. 
 
For the above purposes, precautionary measures shall be proportionate and limited in time, 
and no measures may be taken that could cause dama ge that is difficult or impossible to repair, 
and they shall be discontinued if the circum stances that warranted them cease to exist. 
 Article 44.  Other powers of the auditing bodies.  For the purposes of Article 42  of these 
Regulations and without prejudice to the other powers provided for, the auditing bodies shall 
be empowered to:  
 (a) Take measurements or sa mples and obtain photographs or  make sketches or drawings.  
These operations may be carried out by the offi cers of the auditing bodies themselves or by 
persons appointed in keeping with tax laws; 
 
 (b) request the opinion of experts;   (c) demand that goods subject to customs operations and formalities be presented; 
 
 (d) verify the enterprise's internal control sy stems if this may facilitate verification of the 
customs tax situation of auditee;  and  
 (e) request the translation into Spanish of any document of probative value for tax 
customs purposes, at the auditee's expense. 
 
Article 45.  Report on irregularities.  Should irregularities be found in tax declarations administered 
by a tax authority different from the Customs Servi ce, the relevant information shall be communicated 
to that authority for the appropriate lega l action within its sphere of competence. 
 Article 46.  Documentation of proceedings.  The activities of notification, processing, performance 
or execution of an act, the taking of evidence and th e facts or circumstances relevant to the audit 
process shall be recorded in the respective file. 
 Article 47.  Documentation formalities.  The steps taken by the auditing bodies in the course of their 
activities shall be documented.  The auditing bod ies shall determine the formalities applicable 
to the documents in which their activities are recorded. 
  G/VAL/N/1/NIC/1 
 Page 45 
 
 
  Article 48.  Conclusion of audits.  The audits shall be concluded when, in the opinion of the auditing 
bodies, they have obtained the data and evid ence necessary to justify th e measures that need 
to be taken, either by finding the tax situation of th e auditee to be in order in terms of compliance with 
its customs tax obligations, requirements and commitm ents, or by proceeding to take the appropriate 
action if non-compliance is determined.  
 
When the audit process is deemed concluded, th e outcome shall be documented by incorporating 
the final report in the corresponding administrative file.  Article 49.  Regularization.  If the auditing authority determines that the taxes due have not been 
paid, the taxpayer shall be invited to regularize the situation by following the procedure stipulated 
in the corresponding legislation or by the Customs Service.  Should the taxpayer fail to regularize the situation, the administrative procedure as pr escribed by each State Party shall be initiated 
or continued, as the case may be.  
CHAPTER V 
 
TRAINING 
 
Article 50.  Training.  For the purposes of Article 15 of the Code, the basis of customs training 
is to guarantee the technical training of the customs personnel of States Parties in law, 
customs procedures, customs valuation, origin, ta riff classification, customs audits, trade treaties 
and agreements and in other foreign trade-rela ted subjects.  The training shall be guided 
by the principles of efficiency, timeliness, con tinuity and permanence, using modern teaching 
methodologies, media and techniques that enable those trained to apply the knowledge gained 
in a correct, continuous, timely and harmonized manner. 
 
Furthermore, where suitable candidates are availa ble to the Customs Services, they may provide 
training related to production processes.  Depending on the nature of the training courses and the Customs Service's own interests, its superior 
authority may decide which ones are compulsory. 
 
Article 51.  Requirements.  To be admitted to training, the officer or employee must: 
  (a) Be designated by the Customs Service;  
 (b) have the academic background required for the training programme concerned; 
 
 (c) submit an updated curriculum vitae if appr opriate, along with certificates that must 
also be present in the personal file ke pt in the Customs Service concerned; 
  (d) sign a bond with the Customs Service to st ay with the institution for at least twice the 
period of time spent in training.  If either part y terminates the employment relationship it must 
be done for good cause;  and  
 (e) meet any other requirements that may be  specified in addition to those mentioned 
above, in accordance with the profile determined for each training programme. 
 
Article 52.  Basis of the regional training programmes.  The regional training programmes shall 
be based on the Operating Statutes of the Central American Customs and Tax School and agreements 
concluded between this body and the entiti es responsible for running the programmes. 
 G/VAL/N/1/NIC/1 
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  The training programmes shall take place at the Central American Customs and Tax School, 
or in other States Parties with adequate facilitie s for offering them, upon application to the governing 
body of the above-mentioned School.  Article 53.  Technical support.  As beneficiaries of the training programmes, States Parties shall 
lend their technical and logistical support so as to enhance their effectiveness, for example 
by providing facilities for the holding of courses or  seminars, as well as equipment and other teaching 
materials that may be required.  The foregoing incl udes the possibility to assign trainers to assist with 
the academic work depending on the subject area being covered by the training programmes.  
Officers and employees trained in programmes for trai ners and those with prov en skills and expertise 
in specific subject areas shall be enrolled in a re gister created by the Cu stoms Service for that 
purpose;  those included in it must be willing a nd available to provide training services within 
the institution, related to the training they have received.  
 
 
CHAPTER VI 
 
MUTUAL RECOGNITION 
 
 
Article 54.  Requirements and formalities.  The requirements and formalities for efficient mutual 
recognition amongst States Parties shall include, inter alia,  the following: 
  (a) They must be customs controls carried  out pursuant to customs laws and other 
provisions governing foreign trade; 
 
 (b) the control mechanisms that are a pplied must have been agreed beforehand 
between the Customs Services of the States Parties and may in no case become an obstacle to free trade; 
  (c) to avoid the duplication of the controls, the State Party effecting them must 
communicate the results to the Customs Services of the other States Parties that have 
agreed to mutual recognition and which may be involved in the regime or customs 
operation concerned; 
  (d) the controls being conducted by a particular State Party should be done 
preferably by automated means or using non-intrusive or non-invasive inspection 
equipment; 
 (e) in the case of physical controls that require the presence of different 
institutions depending on the nature of the goods, the customs officials responsible 
for the carrying out the controls should coordinate in good time with the officers of the other institutions, to avoid the repetition of controls; 
 
 (f) when the verification calls for a laboratory analysis, it should be done by the 
laboratory that forms part of the Custom s Service or by a laboratory recognized 
by the States Parties; 
 
 (g) the user of the Customs Service s hould present the means of transport and the 
goods at the place designated for physical  inspections and within the established 
time-limit and should assign the personnel and equipment needed for the conduct of 
the verification;  and 
  G/VAL/N/1/NIC/1 
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    (h) any others that may be established by the Customs Services of States Parties. 
 Article 55.  Exceptions to mutual recognition.  Exceptionally and where justified, 
the customs authorities may make their own checks or request verifications additional to those already 
done by the competent authority of another State Part y, provided that this is communicated in a timely 
manner and all the necessary information is give n to the authority that will undertake those 
verifications.  In any case the latter authority sh all report the outcomes to the State Party that 
originally performed the verification.  
CHAPTER VII 
 
AUXILIARY CUSTOMS AGENTS 
 
SECTION I 
 
AUTHORIZATION PROCEDURE 
 
Article 56.  Authorization.  Auxiliary agents shall be authoriz ed by the senior Customs Service 
authority, subject to fulfilment of the following general requirements:   (a) Have legal capacity to act; 
 
 (b) be up-to-date with the payment of their tax obligations;   (c) in the case of legal entities, be incorporat ed and inscribed in the relevant registers; 
 
 (d) in the case of the natural persons,  be registered as individual traders, 
where appropriate; 
  (e) be enrolled in the register of taxpayers;   (f) be domiciled in the State Party where the authorization is requested;  and 
 
 (g) in the case of natural persons, have no employment relationship with the State 
or its institutions. 
 Before granting the authorization, Customs Services may require the applicant to have the authorized 
equipment and software needed to effect electronic transmission processes. 
 Any auxiliary customs agent who after being aut horized fails to meet any general or specific 
requirement may no longer continue to act as  a customs agent until he has complied with 
the regulations.  
Article 57.  Impediments.  The following may not become agents: 
  (a) Officials and employees of the G overnment or any of its autonomous 
or semi-autonomous institutions or of State-owned enterprises;  or 
 
 (b)  persons who are prevented from holding public office as a result 
of an enforceable sentence. 
 G/VAL/N/1/NIC/1 
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  Article 58.  Application.  Natural or legal persons applying for authorization as auxiliary customs 
agents must submit an application to th e Customs Service, containing at least 
the following information:  
 (a) Name, company name and other general pa rticulars of the applicant and of his legal 
representative, if any; 
  (b) a precise indication of the activities in which he will engage;   (c) address or channels for receiving notif ications concerning the application;  and 
 
 (d) tax domicile and if applicable, address of his main offices or facilities.  Article 59.  Attachments.  Depending on the type of auxiliary agent for whom the authorization 
is required, the application must include, inter alia, the following attachments: 
 
 (a) In the case of legal persons, notarized or registered articles of association;  
 (b) in the case of natural persons, a certifi ed or authenticated copy of the respective 
identity document and if registered as sole trader s, a certified or authenticated copy of the 
document accrediting them as such; 
 
 (c) the original or a certified or authenticated copy of the document providing proof 
of representation, if applicable;  
 (d) in the case of natural persons, a sworn statement made before a notary that 
no employment relationship exists with the State or its institutions.  The above statement shall 
not be required in the case of public employees and officers authorized to handle the customs 
clearance of goods consigned to the institutions to which they belong; 
 
 (e) a certified or authenticated copy of the identity document of the legal representatives 
and of junior staff who will be dea ling with the Customs Service;  and 
 
 (f) certification issued by the competent author ities that they are up to date with their 
tax obligations. 
 Article 60.  Inspection of premises.  In the case of auxiliary agen ts whose functions entail 
responsibility for the custody of goods subject to customs control, before issuing the respective 
authorization, the Customs Service assisted if neces sary by another competent authority shall inspect 
the premises in order to verify compliance with security and other requirements specified in these Regulations.  Article 61.  Coverage of the security.  The security provided by the auxiliary agent shall cover 
any act giving rise to administrative and fiscal liabil ity performed by the agent or his staff accredited 
to the Customs Service,  where they exist. 
 The security instrument shall expressly include a clause in the terms i ndicated in the preceding 
paragraph and any other related elemen ts specified by the Customs Service. 
 
Article 62.  Updating and renewal of the security.  The security must be renewed annually 
and submitted 15 days before expiry.  The amounts prescribed in these Regulations for each auxiliary 
agent are minimum amounts, and may be increased by the Customs Service in accordance with the  G/VAL/N/1/NIC/1 
 Page 49 
 
 
  volume of operations, taxes paid or declared and any other parameters set by the said Service, 
as recorded during the previous tax period.  
 To facilitate control mechanisms, Customs Services  may set periods for the deposit of the security 
according to the type of auxiliary agent.  
Article 63.  Distraint of security.  Once the auxiliary agent's liability vis-à-vis  the tax authorities has 
been determined, the security shall become subj ect to distraint in accordance with Article 232 
of these Regulations.  
Article 64.  Non-reimbursement of the security.  In no case shall the security be reimbursed if there 
is a process pending to determine the tax liab ility of the auxiliary agent or his staff.  
 If a process is under way and the security is about to expire, the Customs Service may, as a precautionary measure, request that it be renewed or enforce distraint.  
Article 65.  Other security instruments.  The auxiliary agents may secure their operations 
to the satisfaction of the Customs Service by prov iding bank guarantees, surety bonds or insurance 
issued by authorized institutions in each Stat e Party, which must be immediately convertible. 
 Deposited securities shall be kept in the custody of the competent office of the Customs Service, 
in a banking or other institution that provides cust odial services, the terms and conditions of which 
satisfy the Customs Service.  Article 66.  Authorization procedure.  Upon receipt of the application, the Customs Service shall 
verify compliance with the requirements prescribed in the Code and in these Regulations, and shall 
issue its decision to authorize or reject the app lication, as the case may be, within one month as from 
the time that a ruling can be made on the dossier.  
 If the application as submitted does not meet all the requirements, a period of ten days shall 
be granted for the defects to be remedied.  Should the applicant fail to meet the requirements within 
the given time-limit, the case shall be closed without further action. 
 
If in the view of the Customs Service the appli cation contains errors and omissions that cannot 
be remedied, the higher Customs Service author ity shall accordingly issue a decision denying 
authorization and the applicant notified.  
Should the application be denied, the applicant may file the administrative appeals foreseen 
the Code and these Regulations.  Once authorization has been granted and, if request ed by the Customs Service, the security to cover 
operations is deposited, the applicant shall be enrolle d as an auxiliary customs agent in the appropriate 
register and assigned an identification code that will serve him in performing any action involved 
in the exercise of his functions. 
 Article 67.  Disqualification.  The grounds for disqualification shall include: 
  (a) The auxiliary agent becoming a public officer or employee; 
 (b) the expiry of the security to cover operations; 
 (c) failure to comply with duly notified tax obligations within the given time-limit;  or G/VAL/N/1/NIC/1 
Page 50  
 
  (d) failure to make the annual submission of the tax solvency certificate issued by the 
competent authorities. 
 The disqualification shall remain in effect for as long as the original cause continues to exist. 
 
Article 68.  Notification of voluntary perm anent or temporary cessation of operations.  Should 
the auxiliary agent voluntarily decide to cease ope rations temporarily or permanently, he shall 
accordingly notify the Customs Servi ce in advance and comply with the obligations and procedures 
established for each auxiliary agent.  
In no case shall the temporary or pe rmanent cessation of operations be  authorized if the auxiliary 
agent has customs tax obligations, fines, interest a nd other charges outstanding with the tax authority. 
 Article 69.  Resumption of operations.  Auxiliary agents who have voluntarily ceased operations 
may obtain authorization to resume them by mee ting the requirements and obligations stipulated 
for each auxiliary agent. 
 Article 70.  General obligation.  Auxiliary agents shall be requir ed to conserve the documents 
referred to in Article 21(b) of the Code in an appropriate manner and usi ng modern filing techniques 
and shall inform the Customs Service of the place wher e they are kept and of any relevant changes.  
They must also comply with the procedures and control regulations prescribed 
by the Customs Service. 
 
SECTION II 
 
REGISTER OF AUXILIARY CUSTOMS AGENTS 
 
Article 71.  Register.  Persons authorized to act as auxiliary  customs agents shall be enrolled 
in the Register of auxiliary customs agents main tained by the Customs Se rvice for that purpose.  
The enrolment shall not be done until the auxiliary agent has posted a security covering his liability 
vis-à-vis  the tax authority. 
 
The Customs Service shall communicate the auxili ary agent's registration details to the customs 
departments at which he will provide his services.  Registered auxiliary agents who need to access the Customs Service' s IT systems shall comply with 
the requirements laid down in Article 171 of these Regulations.  
Article 72.  Registration information.   The register of auxiliary customs agents shall contain 
the following information:  
 (a) For natural persons, name, nationality, tax domicile and other particulars of the 
authorized person;  for legal persons and their legal representatives, name, company or 
business name and tax domicile; 
 (b) number and date of the decision granting authorization;  (c) sequential registration number;  (d) tax identification number;  (e) identification particulars of accredited staff;  G/VAL/N/1/NIC/1 
 Page 51 
 
 
   (f) type and amount of the security posted, including the number, place and date of the 
relevant security instrument, and the period of validity and, as appropriate, the name of the 
guarantor institution;  and 
 (g) prosecutions completed or pending with r espect to administrative or judicial sanctions 
and penalties imposed on the authorized person and their accredited staff, arising from their 
activities. 
 Article 73.  Obligation to report changes.  The auxiliary agent is required to notify the 
Customs Service of any change affecting the accuracy of his particulars or those of his accredited staff contained in the Register of auxiliary customs agen ts.  The Customs Service must be notified of any 
change of tax domicile, principal offices or facilitie s and of legal representative.  In both cases the 
notification shall be made within three days coun ted as from the date on which the change occurred. 
 Article 74.  Records.  The auxiliary agents shall keep the reco rds mentioned in Article 21(a) of the 
Code in the form and using the media stipulated by the Customs Service. 
 
Article 75.  Identity badge.  The auxiliary agents and accredited staff dealing directly with the 
Customs Service must wear a badge accrediting them  as such.  The badge shall be made by the 
auxiliary agents in accordance with the information, parameters and st andard format stipulated by the 
Customs Service in each case.  
SECTION III 
 
CUSTOMS AGENT 
 
Article 76.  Specific requirements.  In addition to the general re quirements laid out in these 
Regulations, any natural person applying for author ization to act as a customs agent must provide 
proof, inter alia, of the following: 
  (a) Being a national of any of the States Parties;  and   (b) holding a university degree in the field of customs;  or 
 
 (c) holding a university degree in other fields  of study, in which case the applicant must 
supply proof of at least two years' experience in customs matters. 
 In the cases of the subparagraphs (b) and (c) of th is Article, States Parties may require the interested 
party to undergo a psychometric test. 
 Article 77.  Examinations.  If the application meets the set requirements or if all errors and omissions 
have been corrected, the applicant may be required to  take a psychometric test if this is requested 
by the Customs Service and a test of their competence if appropriate.  
The Customs Services may reach agreement with pub lic or private national institutions of higher 
learning for them to conduct the psychometric and competence tests dealt with in this Article.  
In these cases, the Customs Service will provide th e public or private national institution of higher 
learning with the material to be addressed by the questions, which will form the basis for preparing 
the documents containing the tests to be conducted.  Th ey shall constitute a test bench that will remain 
in the custody of the national institution of higher learning. 
 Article 78.  Psychometric test.   The applicant shall be notified of the place, time and date 
of the psychometric test. G/VAL/N/1/NIC/1 
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If the result of the psychometric test taken by th e applicant is unsatisfactory, the Customs Service 
shall issue a reasoned decision, turning down his application for authorization as a customs agent. 
 Article 79.  Competence test.  If the psychometric test is conducted with satisfactory results, the test 
of competence will then follow. 
 The Customs Service shall notify th e applicant at least 15 days in advance of the place, day, time 
and form of the test, which will focus on the topi cs referred to in Article 80 of these Regulations. 
 
To conduct the examination the Customs Service sh all set up the Examining Board comprising three 
Customs Service officers specialized in each of th e areas to be evaluated and who from that moment 
on become the guarantors or supervisors of the process.   If the test is being conducted by the national 
institution of higher learning referred to in Article 77 of these Regulations, the Service shall forward 
the documents to the said institution and appoint the responsible officer. 
 
The Customs Services may decide that the compet ence test must be done face-to-face and using 
electronic media.  The competence test shall in any case be mandatory , except in States Parties where, on the date 
of entry into force of these Regulations, it is perm issible under domestic law for those who at any time 
provide proof of holding a university degree in the field of customs to practice as customs agents, 
subject to authorization by the competent body,  in which case the Customs Service shall issue 
the decision authorizing the app licant to act in that capacity. 
 Article 80.  Formalities for the conduct of the test.  On the day and at the time and place indicated 
for the competence test and in the presence of the members of Examining Board or the officer 
designated by the Customs Service if the test is  taking place at the national institution of higher 
learning, the applicant shall select the sealed en velopes containing the tests and shall sit them 
as planned.  The examination shall consist of three written test s divided up by areas, with the following content: 
 
 (a) Trade classification, tariff classification and rules of origin;   (b) customs valuation of goods;  and  
 (c) customs legislation and procedures. 
 Article 81.  Passing the examination.  The applicant will pass the examination if he scores 
a minimum of 70 per cent of correct answers in each test.  Once the examination has been marked, the corresponding report shall be drawn up showing 
the results obtained and any other comments deemed pertinent, and shall be signed by the members 
of the Examining Board or the person appointed  by the Customs Service, as the case may be.  
Within 15 days of the preparation of the report, it shall be sent, together with the case file concerned, 
to the higher authority of the Customs Service so that the appropriate decision can be made.  
Article 82.  Notification.  The interested parties shall be notif ied personally of the decision taken 
by the Customs Service.  The notification may also be done by electronic transmission, or by means of lists put up at the offices of the Customs Serv ice when the applicant is successful, in which case 
the interested parties shall be deemed to have b een notified after five days counted as from the time 
the lists were put up.  G/VAL/N/1/NIC/1 
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Article 83.  Review.  Should the applicant fail the exam, he may, within a period of three days 
as from the notification of the decision, apply to the higher authority of the Customs Service for 
a review of the exam by the Examining Board.  
The Examining Board shall be allowed 15 days in which to conduct the review.  A report containing 
the outcome of the review shall be prepared and forwarded to the higher Customs Service authority 
so that the appropriate decision can be taken.  Article 84.  Guarantee.  Pursuant to Article 21(g) of the Code, the person authorized to act 
as a customs agent shall be required to lodge a security, as stipulated by the Customs Service 
of each State Party, and which may not be less than  twenty thousand Central American pesos or the 
equivalent in national currency.  Article 85.  Operating requirements.  Once the customs agent obtains authorization, he must meet 
the following operating requirements: 
 
 (a) Furnish an attestation from the Customs Service that he has the requisite equipment 
for undertaking clearance by electronic transmission; 
  (b) provide the relevant security as stipulated by the Customs Service; 
 
 (c) be in possession of the confidentia l access code and user code issued by 
the Customs Service, and the private and public  passwords granted by a certifier authorized 
by the said Service, allowing him to certify the transmission of declarations, electronic documents and electronic or digital signatures when appropriate;  and 
 
 (d) if applicable, accredit the staff who will represent him in the different customs 
departments in which he will provide his services. 
 Article 86.  Specific obligations.  In addition to the obligations stipulated in the Code and these 
Regulations, customs agents shall also be required, inter alia, to: 
 
 (a) Comply and ensure compliance with th e legal, regulatory and procedural rules 
governing the customs regimes in which they participate; 
  (b) have the requisite equipment for unde rtaking clearance by electronic transmission; 
 
 (c) engage personally and habitually in the activities corresponding to his role, subject 
to the exceptions established by law;  
 (d) undergo an annual refresher course in customs techniques, legislation and integrity 
run by the relevant Customs Service or as part of training programmes offered by authorized 
institutions at the national or regional level; 
  (e) diligently represent his principal, acting in  strict adherence to customs legislation; 
  (f) maintain offices in th e customs territory;  and 
 
 (g) serve notice and, where appropriate, deliver to the Customs Service original 
documents or magnetic files as appropriate , as well as the information stipulated 
in the rules governing the regimes in which they participate, in the event of the 
cessation of operations. G/VAL/N/1/NIC/1 
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Article 87.  Non-intervention by the customs agent.  The customs agent shall not be required 
to intervene in the following procedures, operations and formalities:  
 (a) In customs operations by the Gove rnment and its agencies, municipalities 
and autonomous or semi-autonomous State institutions; 
 
 (b) when the goods involved in the customs operation or formality fall into any of the 
following categories: 
 
(i) Those covered by a customs form under a Central American bilateral 
or multilateral free trade agreement; 
(ii) small non-commercial consignments; 
(iii) non-commercial goods received or dispatched via the international 
postal system;  or 
(iv) they have been received by express deliv ery or courier services and comply 
with the rules of that modality; 
  (c) travellers' luggage a nd goods other than luggage; 
  (d) those carried out by legal persons re presented by a special customs attorney; 
 
 (e) on-board provisions;   (f) relief consignments;  
 (g) samples of no commercial value; 
 
 (h) non-commercial imports of a value not exceeding one thousand Central American 
pesos;  and 
  (i) other modalities, operations and forma lities expressly mentioned in these Regulations. 
 
Article 88.  Optional intervention by the customs agent.  Except as otherwise provided by law , 
the intervention of the customs agent sh all be optional in the following cases: 
  (a) Definitive exports; 
 
 (b) temporary export and re-im portation in the same state; 
  (c) free zones;   (d) bonded warehouses; 
 
 (e) temporary export for outward processing;   (f) temporary admission for inward processing;  and  
 (g) other regimes expressly mentioned in these Regulations. 
 Article 89.  Personal nature of the authorization.  The authorization to act as a customs agent 
is personal and non-transferable and of indefinite duration.  The agent may be represented only by his  G/VAL/N/1/NIC/1 
 Page 55 
 
 
  authorized assistants in accordan ce with the requirements and for the functions legally determined 
by the Customs Service.  Article 90.  Legal representation.  A customs agent is the legal repr esentative of his principal for the 
purposes of the actions and notifications emanati ng from customs clearance and related procedures. 
 
The goods declaration submitted or transmitted electr onically by a customs agent shall be deemed 
to have been made with the consent of the owne r or of the party with the freedom to dispose 
of the goods.  The same presumption shall be made  in the case of the special customs attorney 
and the customs carrier when applicable. 
 
Article 91.  Liability.  Together with the person making the declaration, the customs agent shall 
be jointly and severally liable vis-à-vis  the tax authority under the terms of Article 23 of Code. 
 Article 92.  Replacement.  Once the goods declaration has been  accepted, the principal may not 
replace the mandate given to the cust oms agent, except for reasons of force majeure  duly verified 
and accepted by the higher authority of the Customs Service.  Article 93.  Subrogation.  A customs agent who pays taxes, interest, fines and other charges 
on behalf of his principal shall be subrogated to the privileged rights of the tax authority with respect 
to the sums paid. 
 
To that end, the certification of the debt issued by the higher authority of the Customs Service shall 
constitute an enforceable instrument for executing any of the appropriate actions.  
 Article 94.  Permanent cessation of operations.  When of his own volition a customs agent requests 
the permanent cessation of his operations, he sh all be required to notify the Customs Service 
one month in advance of cessation so as to obtain its authorization.  Article 95.  Temporary cessation of operations.  When of his own volition a customs agent requests 
the temporary cessation of his operations, he sha ll be required to notify the Customs Service 
so as to obtain its authorization.  If it is for a period of three months or less, he must give 
at least eight days advance notice.  If it is for a period longer than three months, he must give 
at least 15 days advance notice.  Article 96.  Preliminary steps.  In the case of Articles 94 and 95 of these Regulations, if there are 
Customs duties pending payment, before authorizi ng the cessation, the Customs Service shall initiate 
the required administrative and judicial procedures for collection. 
 Article 97.  Resumption of operations.  In the case of the permanent cessation of operations, 
the customs agent may request permission to resume  operations, to which e nd he shall be required 
to comply with the provisions of Article 85 of these Regulations.  
Article 98.  Assistants to the customs agent .  For the purposes of the third paragraph of Article 22 
of the Code, the customs agent shall accredit to the Customs Service the persons who will represent 
him in his customs formalities.  To that end he sh all be required to produce the existing work contract 
and meet any other requirements set by the Customs Service of each State Party.  
The customs agent shall immediately inform th e Customs Service of the termination of the 
employment or contractual relati onship with the accredited persons. 
 The customs agent's assistants shall be subject to disqualification as established in subparagraphs (a) and (c) of  Article 67 of these Regulations. G/VAL/N/1/NIC/1 
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SECTION IV 
 
CUSTOMS TRANSPORTERS 
 Article 99.  Types of transporters.  For the purposes of Article 24 of Code, customs transporters 
shall be:  
 (a) The international maritime, air and la nd transport companies directly responsible 
for the arrival of goods in the customs territory, their exit from it, or their transit, transfer or 
transhipment through it; 
 
 (b) international transport agents acting on be half of international transport companies; 
 
 (c) domestic land transporters  responsible for the transit of goods through the customs 
territory of a State Party; 
 
 (d) maritime transporters that provide cabotage services within the customs territory 
of a State Party;  
 (e) air transporters responsible for the tr ansit of goods across the customs territory 
of a State Party;  and 
  (f) multimodal transport operators.  Article 100.  Application for authorization.   Customs transporters must apply to the 
Customs Service for authorization, in accordan ce with the stipulations of Articles 56 and 58 
of these Regulations.  In addition to the documents indicated in Article  59 of these Regulations, depending on the type 
of transporter concerned, the following shall also be required:  
 (a) An authenticated photocopy of the business licence, if applicable; 
 
 (b) an authenticated photocopy of the ci rculation card or document of each means 
of transport to be registered;  
 (c) proof of registration with the transportation directorate of the State Party or the 
competent institution, as applicable;  and 
  (d) any documentation that the Customs Service may deem appropriate.  Article 101.  Transporters not owning the means of transport.  Should the means of transport not 
be in the applicant's name, he shall be required to prove his right of possession thereof by means 
of a certified copy of a registered deed, or if it is leased, he must produce the relevant contract.  
In both cases, a special clause must be included to en able the Customs Service to apply the provisions 
regarding the security referred to in this Regulation.  
Article 102.  Authorization procedure .  Once the authorization pro cedure referred to in Article 66 
of these Regulations is complete, the Customs Servic e shall register the company as a customs carrier, 
and where appropriate, the means of transport to be  used for customs transit;  the registration shall 
contain the following data:   G/VAL/N/1/NIC/1 
 Page 57 
 
 
   (a) Name or business name of the auxiliary agent; 
 
 (b) description of the land transport vehicl e:  type, year, model and make, capacity, 
cylinder capacity, plates or registration numb er, engine, chassis and serial number; and 
 
 (c) any other data stipulated by the Customs Service. 
 Article 103.  Specific obligations.  In addition to the obligations stipulated in the Code and 
these Regulations, customs transporters shall be further required, inter alia, to: 
 
 (a) Transmit electronically or by another authorized means the cargo manifest, 
passenger list and any other information that may be  legally required, before the arrival of the 
means of transport;  
 (b) deliver the goods at the Customs Office of destination and where appropriate move 
them to the place authorized or approved by the Customs Service; 
 
 (c) be liable for the fulfilment of all obligat ions arising under the customs transit regime, 
where appropriate, including payment of the corresponding taxes if all the goods do not arrive at their destination; 
 
 (d) issue the document of title to the goods; 
 
 (e) communicate via the channels determined  by the Customs Service the differences 
between the amount of packages actually unloaded or transported and the quantities declared, 
packages damaged or made defective as a re sult of sea or air transport and any other 
circumstance affecting the declarations made; 
 
 (f) in the case of land transit, declare the tr ansit, transport the goods by the legal routes 
and deliver them at the authorized place within the prescribed time-limits; 
 
 (g) transport the goods using means of transportation that fulfil the technical and security 
requirements of customs, as laid out in these Regulations; 
 
 (h) prior to the arrival of the transport unit, inform the customs of the existence 
of flammable, corrosive, explosive or perish able goods or goods which by their nature 
represent a danger for other goods, persons or facilities, so that they can be given special 
treatment; 
  (i) maintain intact the security devices placed on packages and means of transport; 
 
 (j) allow and facilitate customs inspection of  goods, vehicles and transport units and their 
cargoes as well as the verification of the documents or authorizations covering them;  and 
 
 (k) assign personnel for the loading, unloading, reshipment or transhipment of goods.  In the event of non-compliance of any of the oblig ations to which the customs carrier is subject, 
the Customs Service shall apply the appropriate penalties. 
 G/VAL/N/1/NIC/1 
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  Article 104.  Liability.  Customs transporters shall be res ponsible for meeting the obligations 
emanating from the reception, departure and air, ma ritime or land transportation of transport units 
and goods, depending on the means of transport utilized , in order to ensure that they reach or leave 
their authorized destination intact without any alte ration of their nature or their packaging until they 
are actually handed over and duly received by the au thorized agent, in accordance with the provisions 
of the Customs Service and other authorities in  charge of transport and public safety. 
 Article 105.  Security.  The Customs Services of the States Parties shall establish the form and rates 
of the security that must be posted in order to cover domestic customs transit operations. 
 
Article 106.  Coverage of the security.  The Customs Services may, in a harmonized manner, 
use a single type of security to cover taxes on goods in transit.  
SECTION V 
 
BONDED WAREHOUSE OPERATORS 
 
Article 107.  Authorization of warehouses.  Bonded warehouses may be authorized by the higher 
authority of the Customs Service accord ing to the needs of each State party. 
 Bonded warehouses may be public when they can be used by any person to deposit goods and private 
when they are intended for the exclusive u se of the bonded warehouse operator and persons 
authorized by the Customs Service at the request of the bonded warehouse operator.  Article 108.  Setting up and operation.  Persons interested in esta blishing and operating a bonded 
warehouse must submit a written application to th e Customs Service containing the information 
indicated in Article 58 of these Regulations and mu st attach the documents mentioned in Article 59 
of these Regulations.  Article 109.  Documents.  In addition to the documentation set out in Article 59 of these Regulations, 
the following must be provided:  
 (a) Proof of ownership of, or of the right to use the facilities for which 
authorization is being sought, togeth er with the relevant documentation; 
  (b) a plan of existing facilities or those to be built for the storage, custody 
and preservation of goods and which must  indicate the location, boundaries, area 
in square metres and access roads; 
  (c) the original of an opinion given by  a civil engineer or a licensed, practising 
architect regarding the type of constr uction of the facilities intended as a bonded 
warehouse and suitable for the storage, cu stody and preservation of goods according 
to the type or class of goods to be stored, above all if they are inflammable, toxic or 
may cause damage to health or the environmen t.  The opinion must also indicate that 
there are the areas necessary for the recep tion, stay, operation and manoeuvring of the 
means of transport, without prejudice to the inspection referred to in Article 60 
of these Regulations;  and 
 
 (d) an indication of the system for controlling the movement and inventories of 
goods and a description of the automated e quipment to be used to perform those 
controls. 
  G/VAL/N/1/NIC/1 
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  Article 110.  Formalities prior to authorization.  The applicant for authorization as a bonded 
warehouse operator shall be required to:  
 (a) Have facilities suitable for receiving, st oring, inspecting and clearing goods and the 
manoeuvring of means of transport, with a minimum surface area of ten thousand square 
metres to be used for the in bond storage of goods, including a built-up area of at least 
three thousand square metres;  
 (b) have adequate means to ensure th e proper custody and preservation of the goods, 
in keeping with the location and infrastructure of the warehouse and the nature of the goods; 
 
 (c) in the case of public customs storage facilities, have an area intended 
for preliminary inspection and immedi ate verification, which shall be 
at least two hundred square metres;  
 (d) have the requisite equipment and programs for the electronic transmission 
and exchange of information with the Custom s Service pertaining to the operations carried 
out;  
 (e) designate a suitable area for the ope ration of the customs office staff, when 
so required by the Customs Service, providing furniture, office and other equipment as needed 
for permanent staff specifically designated by the Customs Service to undertake the control 
and customs clearance of goods;  
 (f) maintain and transmit inventories by means of electronic systems under the terms 
and conditions stipulated by the Customs Service; 
 
 (g) provide the reports on operations requested by the Customs Service;  and  
 (h) meet any other requirements that may be set by the Customs Service of 
each State Party.  
Where the control measures and the conditions prescribed in the Regulations are in place, 
the Customs Service may authorize the provision of  services in addition to clearance and warehousing 
on the said premises, provided that the supplier is in possession of the required authorizations or concessions.  
Likewise, bonded warehouse operators who also hol d a concession to provide general warehouse 
services may engage in both activities on condition th at they ensure the separation of premises, 
storage yards or other spaces, as well as controls, operations, inventories, and entries into and exits 
from the warehouse.  Article 111.  Period of operation of a bonded warehouse.  The authorized period for establishing 
and operating a bonded warehouse shall be 15 years rene wable by equal and successive periods at the 
request of the warehouse operator, and renewal shall be granted subject to an evaluation 
of the warehouse operator's perform ance by the Customs Service. 
 Article 112.  Security.  For the purposes of Article 21(g) of the Code, the security to be posted 
for bonded warehouses shall be made out in fa vour of the Customs Service in an amount 
of at least one hundred fifty thousand Central Americ an pesos or the equivalent in national currency.  
The amount of the security shall be updated annually.  G/VAL/N/1/NIC/1 
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  Article 113.  Further requirements for the start of operations.  Before the start of operations, 
the bonded warehouse operator must meet the following requirements:  
 (a) Establish the communication lin ks required by the Customs Service 
for the transmission of information regard ing operations taking place under the bonded 
warehouse regime; 
 
 (b) he must have posted the security determined by the Customs Service 
in the authorization document;  
 (c) acquire, install, maintain, and place at th e disposal of the customs authorities security 
equipment appropriate to the type of operation,  the location of the facilities and the fiscal risk 
associated with the goods and applicable cust oms regimes, as determined by the Customs 
Service;  
 (d) be in possession of the confidential access code and user code issued by the 
Customs Service, and the private and public p asswords granted by a certifier authorized by 
the Customs Service, when appropriate;  
 (e) be enrolled as  an auxiliary customs agent in the Re gister of auxiliary customs agents 
kept by the Customs Service;  and 
 
 (f) meet any other requirements set by th e Customs Service of each State Party. 
 Article 114.  Data transmission equipment specifications.  For the purposes of Article 21(d) of the 
Code, bonded warehouses must have computer equi pment with appropriate technology and data 
transmission capability permitting link-ups with the Cust oms Service, and must maintain a permanent, 
real time record of in bond goods operations s howing when they are received or withdrawn, all 
of which must be linked electronically with the aforementioned Service.  For the purposes of this 
article, the Customs Service shall establish the specifications that must be met for installing 
the equipment, maintaining the record of opera tions carried out and for linking the computer 
equipment of bonded warehouses with the Customs Service. 
 
Article 115.  Specific obligations.  In addition to the obligations s tipulated in the Code and these 
Regulations, bonded warehouse opera tors shall be required, inter alia, to: 
  (a) Receive, store and safeguard  the goods deposited with them; 
 
 (b) keep the Customs Authority informed about goods received, withdrawn or subject 
to other permitted operations, in the manne r stipulated by the Customs Service; 
 
 (c) be directly answerable to the Custom s Service for the storage, custody, security, 
protection and preservation of the goods deposited in their premises, as from the moment they 
are received; 
 
 (d) be liable to the tax authority for the pa yment of customs tax obligations in connection 
with damaged, lost or destroyed goods, unless these events are the result of unforeseen circumstances or force majeure ; 
 
 (e) permit the exit of goods from the bonded  warehouse upon fulfilment of the relevant 
legal requirements and formalities stipulated for the regime or the requested operation, with 
the prior authorization of the Customs Service; 
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   (f) inform the competent Customs Service aut hority of goods damaged, lost or destroyed 
and of any other irregularities that have occurre d while they were deposited in the warehouse; 
 
 (g) report via the channels determined by the Customs Service the differences between 
the quantity of packages received and the quan tities declared, and any other circumstance 
affecting the goods; 
 
 (h) allocate facilities for the preliminary insp ection or immediate verification of deposited 
goods.  These facilities must meet the specifica tions laid down by the Customs Service; 
 
 (i) allocate an appropriate area for the st orage of goods that have been surrendered 
or confiscated; 
  (j) delimit the area for the conduct of permitted activities;  
 (k) keep a record of all persons presenting authorizations for the release of goods 
and of all vehicles used to transport goods into and out of the bonded warehouse;  
 (l) verify the validity of the authorization for release of goods using the means specified 
by the Customs Service;  
 (m) during the first two weeks of each month, using authorized means, provide 
the corresponding customs office with a list of goods  that have been in the warehouse for one 
year as from the time they were received or which have been surrendered;  
 (n) comply with the technical and admini strative provisions relating to the location, 
stowage, deposit and identification of goods in their custody; 
 
 (o) receive and keep goods sent to  them by the Customs Authority 
in special circumstances;  
 (p) immediately place goods at the disposal of the appropriate person, at the request 
of the applicant and following authorization by the Customs Authority;  and 
 (q) meet any other requirements set by the Customs Service.  
Article 116.  Permitted activities.  Goods under customs supervis ion in the bonded warehouse 
may undergo the following operations: 
  (a) Consolidation or deconsolidation;   (b) division and classification of packages;  
 (c) packing, unpacking and repacking; 
  (d) packaging;   (e) marking, re-labelling and labelling; 
 
 (f) placement of labels with commercial information;   (g) taking of samples for analysis or examination;  and  G/VAL/N/1/NIC/1 
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  (h) any other related activity, provided that  it does not alter or change the nature 
of the goods. 
 The Customs Service may authorize the conduct of the above operations  by bonded warehouse 
operators or any natural or lega l person under their responsibility. 
 
Article 117.  Cessation of operations.  The validity of the authorization to operate a bonded 
warehouse shall cease for the following reasons:   (a) When the period of the authorization to operate the bonded warehouse has 
expired and no application for a renewal has been made either in advance or within 
the 30 days following the expiry;  or 
  (b) at the request of the bonded warehouse operator, in which case it must be duly 
justified and accepted by the Customs Authority.  In this case he shall be required 
to notify the Customs Service at least w ith one month in advance of the cessation. 
   Once it is determined that there ar e no outstanding obligations to the tax 
administration, the Customs Service sha ll authorize the request, proceed to the 
temporary or definitive cessation and make the corresponding entries in the respective register. 
 
In both cases, the bonded warehouse operators shall be required to advise the Customs Service 
of the presence in their facilities of goods subject to customs control, so that the Customs Authority 
may verify their existence and, if such is the case, order their transfer to another bonded warehouse. 
 
If there are customs duties outstanding for payment,  the Customs Service shall initiate the required 
administrative and judicial procedures for their collection.  
SECTION VI 
 
OTHER AUXILIARY AGENTS 
 
Article 118.  Other auxiliary agents.  Pursuant to Article 19(d) of th e Code, auxiliary agents shall 
be deemed to include, inter alia, temporary bonded warehouses, special customs attorneys, express 
delivery or courier companies, freight consolida tion or deconsolidation companies and operators 
of duty-free shops . 
 
Similarly, the status of auxiliary agent shall extend to enterprises covered by the in-works clearance, 
free zone and inward-processing regimes or moda lities, as well as any others determined by 
the Customs Service.  Article 119.  Special customs attorney.  The status of special customs attorney shall apply 
to a natural person designated by a legal entity  by means of a notarized power of attorney 
to be exclusively responsible, fo r and on its behalf, for the customs clearance of goods consigned 
to it;  the said natural person must be author ized as such by the higher authority of the 
Customs Service, subject to fulfilment of the formalities and conditions prescribed in these Regulations.  
 
The status of special customs attorney shall also apply to employees of public institutions, 
municipalities, diplomatic or consular missions or  of international organizations as well as users 
of free zones, once they have satisfied the re levant requirements stipulated these Regulations. 
  G/VAL/N/1/NIC/1 
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  The legal entities referred to in the first paragraph of this Article shall be directly liable for the actions 
of the special customs attorney on their behalf.  Article 120.  Express delivery or courier companies.  Express delivery or courier companies shall 
be persons legally established in a State Party, whose business or principal activity is the provision 
of express international transport services to thir d parties by air or land, for correspondence, 
documents and freight shipments that must be immedi ately transferred and delivered to the consignee. 
 Article 121.  Freight consolidation or deconsolidation companies.  Freight consolidators 
are persons whose main or secondary business activit y, conducted on their own behalf and for their 
own account, is the international transport of go ods which they themselves consolidate and which 
are destined for one or more consignees.  Freight deconsolidators are persons to whom th e master transport document is addressed, whether 
the transport is by air, sea or land (master airway  bill, master bill of lading or consignment note) 
for the purpose of deconsolidating the freight at its destination. 
 Article 122.  Duty-free shop operators.  Duty-free shop operators are entities that are classified 
under special laws as duty-free shops, into who se premises goods may enter with the suspension 
of duties and any other applicable charges.  
Article 123.  In-works clearance companies.  In-works clearance companies are legal entities that 
may be authorized by the Custom s Service to receive directly at their own facilities merchandise 
to be cleared either to be put on the market or to enter the industrial process, be it for the 
making up, manufacture or processing of the merchand ise into final goods or compensating products. 
 
SECTION VII 
 
TEMPORARY BONDED WAREHOUSES 
 
Article 124.  Establishment of temporary bonded warehouses.  Temporary bonded warehouses 
are set up as places authorized by the higher aut hority of the Customs Service for the temporary 
storage of goods awaiting the submission of the d eclaration assigning them to a customs regime 
or the request for a customs operation.  Article 125.  Authorization.  The Customs Service may authorize the operation of temporary bonded 
warehouses when they are located in buildings abutting the primar y zone of the sea or land ports 
of entry into the States Parties. 
 The Customs Services have the power, in justified cases, to authorize the installation of temporary 
warehouses in buildings not bordering on primary zones,  located at a maximum within a 15 km radius 
of these zones.  Article 126.  Location of buildings, warehouses or storage yards in the primary customs zone.  
For legal purposes, buildings, warehouses or storag e yards located in the primary customs zone 
of ports and airports shall be c onsidered as temporary bonded warehouses.  
 Article 127.  Obligations.  Temporary bonded warehouse operators sh all be required to comply with 
the obligations laid out in Article 115 of these Regulations, except as provided 
for in subparagraph (m).  Article 128.  Supplementary provisions.  The conditions, requirements, obligations and procedures 
for the authorization and operation of temporary bonded warehouses and any ot her provisions shall G/VAL/N/1/NIC/1 
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  be subject to the provisions governing bo nded warehouse operators, except as provided 
for in Articles 107 and 116 of these Regulations.  
SECTION VIII 
 
DUTY-FREE SHOP OPERATORS 
 
Article 129.  Duty-free shops.  Entities classified under special laws as duty-free shops shall 
be subject to the obligations set forth in this  Section and in the special laws governing them. 
 
Article 130.  Registration.  The Customs Service shall request from entities that have been 
authorized to operate as duty-free shops relevant information for the enrolment in the Register 
of auxiliary customs agents.  Article 131.  Obligations .  The entities enrolled in the Regist er of auxiliary customs agents 
as duty-free shop operators shall be requi red to fulfil the following obligations: 
 
 (a) Post a security with the Customs Servi ce, where appropriate, of at least one hundred 
and fifty thousand Central American pesos or its  equivalent in national currency, covering the 
amount of taxes potentially payable on the goods entering the duty-free shops; 
 
 (b) the goods must arrive at the dut y-free shop consigned to its operator; 
 
 (c) the goods entering the duty-free shops mu st be sold exclusively to in-transit 
passengers and those leaving or entering the customs territory, as the case may be, after 
verifying their status as passengers supported by the passport or some other authorized travel 
document and flight tickets;  where applicab le, the passport number or that of another 
authorized document as well as the flight code shown on the boarding pass or the flight ticket must be recorded on the invoice issued;  
 (d) develop a special electronic system of control by type and class of goods, 
which is at the disposal of the Customs office concerned, making it possible to quantify the 
goods that have entered their depots and those so ld to passengers and facilitating their release, 
in accordance with the requirements established by the Customs Service; 
 
 (e) maintain and send to the relevant cust oms department record s of goods admitted, 
deposited, sold or subject to other movements, in keeping with the formats and the conditions 
laid down by the Customs Service; 
  (f) submit a goods declaration to the custom s department concer ned, in the form 
indicated by the Customs Service, confirming the sales and releases of goods that have 
entered their depots;  
 (g) have sufficient and adequate surveillan ce measures to ensure the proper custody and 
preservation of the goods, in keeping with the lo cation and infrastructure of the depot and the 
nature of the goods as determined by the Customs Service; 
  (h) prepare and submit to the Customs Se rvice in the month following the end of the 
financial year, the results of stocktaking duly certified by an authorized public accountant, 
which shall include a report of goods entering and leaving during that period. 
  (i) allow and facilitate auditing by the Customs Authority;   G/VAL/N/1/NIC/1 
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   (j) pay the customs taxes due on goods that are not present but have been declared 
as received;  and 
  (k) meet any other requirements set by the Customs Service.  
Article 132.  Entry and exit of goods.  The appropriate goods declarati on shall be submitted for the 
entry of the goods into duty-free shops;  the ex it of goods from those premises must be confirmed 
by means of invoices issued to the persons to whom they are sold. 
 Once the merchandise has entered a duty-free shop and is transferred by the latter to another user 
of this regime, this operation shall be duly author ized by the competent authority and must comply 
with the prescribed procedures.  Article 133.  Samples of no commercial value.  Samples of no commercial value presented 
in miniature sizes and packaging, perfume testers, cr eams and cosmetics, blotters or absorbent paper, 
posters, printed and other material used as adve rtising may enter and be distributed in the 
duty-free store, and shall only form part of the inventory and not be subject either to goods declarations or commercial invoicing.  Article 134.  Liability.  The natural or legal persons authorized  to operate duty-free shops shall be 
responsible for them, and be liable for the receipt, stay and preservation of the goods, as well as the 
corresponding tax revenue foregone, in case  of loss or exit of the goods without 
supporting documentation.  Article 135.  Destruction of merchandise.  Subject to an opinion given by the competent authority, 
goods that are unfit for use or consumption may be d estroyed at the request of the person responsible 
for the duty-free shop, with the permission a nd under supervision of the Customs Service. 
 The cost generated by the destruction shall be  borne by the operator of the duty-free shop. 
 Article 136.  Jurisdiction.  For the purposes of the entry and exit of goods, duty-free shops shall 
operate under the jurisdiction of the customs depart ment nearest to their place of operation, without 
prejudice to any retrospective control that may be carried out by the auditing bodies 
of Customs Service. G/VAL/N/1/NIC/1 
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  SECTION IX 
 
SPECIAL CUSTOMS ATTORNEYS 
 
Article 137.  Application.   The Customs Service shall admit the application for a natural person 
designated by a legal person to act for and on behalf  of the latter as a special customs attorney if the 
legal person concerned submits th e application in compliance with the requirements mentioned 
in Article 58 of these Regulations;  the application must also contain a brief description of the goods and tariff chapters involved in the legal person's normal line of business and must be accompanied 
by the documents listed in Article 59 of these Regul ations, together with an authenticated photocopy 
of the first registered deed conveying the special  mandate of representation, duly inscribed in the 
respective register of the State Party, and it mu st be verified that the natural person for whom 
authorization is being sought, meets the following requirements:   (a) Is a national of any of the States Parties; 
 
 (b) holds a university degree in customs matters  or in other fields of study, in which case 
the applicant must supply proof of at least two years' experience in customs matters;  
 (c) has an employment or contractual relati onship with the principal, which has granted 
him a notarized power of attorney.  In the case of public institutions, the power shall be 
granted on the basis of designation by the head of the granting institution; 
 
 (d) is neither a public servant nor in activ e military service, except in the case where the 
grantor is a public institution.  A sworn statement to that effect made before a notary must be 
submitted;  and 
 
(e) any other requirements set  by the Customs Service. 
 The Customs Service may waive the prerequisites s tipulated in subparagraph (b) of this Article. 
 Article 138.  Applications for Government bodies and diplomatic missions.  When the application 
referred to in Article 137 of these Regulations is  submitted by State agencies, their departments, 
municipalities, autonomous and decentralized government bodies, it must be signed by the senior authority stipulated by law, and shall not contain the particulars of the applicant. 
 In the case of a diplomatic or consular mission or an international organization, the request shall 
be submitted via the Ministry of Foreign Affairs,  in compliance with the requirements of law, 
and shall not contain the particulars of the applicant.  The following documents must be attached in both cases:  
 (a) An authenticated photocopy of the identity card or document of the person for whom 
the authorization is being requested; 
 
 (b) certification of the employment or contractual relationship of the applicant with the 
person for whom the authorization is being sought;  and  
 (c) a document containing the designation of the person for whom the authorization 
is being sought, made by the head the organiza tion, body, department, municipality, entity or 
mission.  
  G/VAL/N/1/NIC/1 
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  Article 139.  Examinations.   Natural persons designated by the legal person shall take psychometric 
and competence tests in keeping with the procedure stipulated for customs agents 
in these Regulations.  The competence test will focus main ly on the subjects referred to in Article 80 of these Regulations, 
and which form part of the normal business activ ity of the legal person in accordance with the 
description given in its application.  The Customs Se rvice shall grant authorization to act only within 
the scope of that activity.  Employees of public and private institutions, municipalities, diplomatic and consular missions 
or international bodies shall not be required to sit the examination. 
 Article 140.  Security.  No person shall be authorized, r ecognized, or be able to engage 
in customs-related activities as  a special customs attorney vis-à-vis  the Customs Service if the legal 
entity that has proposed that person has not posted a security to cover its  liability in accordance 
with Article 21(g) of the Code.  The security to be posted shall be at least twenty thousand 
Central American pesos or its e quivalent in national currency. 
 Employees of public institutions, municipalities, dipl omatic and consular miss ions or international 
bodies, shall not be required to post a security.  
Article 141.  Operating requirements.  Once authorization has been granted, the special customs 
attorney and the principal shall, as app licable, be required to meet the following 
operating requirements:   (a) Furnish an attestation from the Cust oms Service of possession of the requisite 
equipment for undertaking clearance by electronic transmission; 
   (b) provide the relevant security as stipulated by the Customs Service; 
  (c) have the confidential access code and user code issued by the Customs 
Service, and the private and public passwords  granted by a certifier authorized by the 
said Service, allowing for certification of the transmission of declarations, electronic 
documents and electronic or digital signatures when appropriate;  and 
  (d) if applicable, accredit the represen tational staff who will operate in the 
different customs departments in  which services will be provided. 
 
Article 142.  Specific obligations.  In addition to the obligations s tipulated in the Code and these 
Regulations, special customs attorneys shall be required, inter alia, to: 
  (a) Comply and ensure compliance with th e legal, regulatory and procedural rules 
governing customs regimes in which they participate; 
 
 (b) undergo an annual refresher course in customs techniques, legislation and 
integrity given by the relevant Customs Service or as part of training programmes run by authorized institutions at the national or regional level;  and 
 
 (c) serve notice and, where appropriate, deliver to the Customs Service original 
documents or magnetic files, as appropria te, as well as the information stipulated 
in the rules governing the regimes in which they participate, in the event of the 
revocation of the authorization. 
 G/VAL/N/1/NIC/1 
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  Article 143.  Revocation of the authorization.  Upon the termination of the employment relationship 
with the principal or if the latter revokes the power granted, the principal shall request the 
Customs Service to revoke the authorization accorded to the special  customs attorney. 
 Upon receipt of the request, the Customs Service sh all immediately disable the code used by the 
special customs attorney to access the Customs Service's computer system. 
 Article 144.  Other employees.  For the purposes of Article 21(j) of the Code, the special customs 
attorney and the principal shall accredit to the Cu stoms Service the persons who will represent them 
in their customs formalities.  To that end the attorney shall be required to produce the existing 
employment contract with the principal and meet any other requirements set by the Customs Service 
of each State Party.  The special customs attorney and the principal sha ll immediately inform the Customs Service of the 
termination of the employment rela tionship with the accredited persons. 
 
The employees referred to in this Article sha ll be subject to disqualification as established 
in subparagraphs (a) and (c) of  Article 67 of these Regulations. 
 
SECTION X 
 
EXPRESS DELIVERY OR COURIER COMPANIES 
 
Article 145.  Application.   Companies providing express delivery or courier services must request 
authorization from the Customs Serv ice, in accordance with the requirements laid out in Article 58 
of these Regulations. 
 
For that purpose, in addition to the documents  indicated in Article 59 of these Regulations, 
the following shall be required:   (a) An authenticated photocopy of the business licence, if applicable;  
 (b) an authenticated photocopy of the id entity document of the owner of the sole 
proprietorship or of the legal represen tative of the trading company submitting 
the application;  
 (c) if the requesting company is an agent or representative of an international courier 
services company incorporated ab road, a contract or letter of representation certified in the 
country of origin and duly authenticated by the competent authorities attesting to this.  If the 
document is drawn up in a forei gn language, it must be accompanied by a certified translation.  
These documents must have been issued no longer than three months before the filing date of 
the application;  
 (d) the roster of the employees of the inte rnational courier services company designated 
by it to engage in courier handling at the custom s departments of the State Party, with the full 
name and identity document numbers and, if ap propriate, the card showing the tax registration 
number together with simple photocopies of these documents, and proof of no criminal record 
for each of them.  Those employees must identif y themselves by means of a badge issued by 
the international courier services company;  and 
 
 (e) furnish proof of ownership of the means of transport or the freight services contract 
with the international transport companies duly re gistered with the competent authority, that 
guarantees the clearance and express delivery of goods.  G/VAL/N/1/NIC/1 
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Article 146.  Security.  Before the start of their activiti es, and having obtained the relevant 
authorization, international courier service comp anies, when so required, shall post a security 
in favour of and to the satisfaction of the Customs Service of at least twenty thousand Central American pesos or the equivalent in national currency.  
 
Article 147.  Requirements and obligations .  Express delivery companies shall be required 
to comply, inter alia, with the following requirements and obligations: 
  (a) Transmit the express delivery manifest in advance; 
 
 (b) electronically transmit goods declarations , which must be duly signed and paid for; 
 
 (c) keep copies of the express delivery manif est and of any other documents used in the 
normal course of business, such as vouchers of th e delivery of goods cleared or delivered to 
the temporary bonded warehouse; 
 
 (d) present to customs the packages transported under cover of the express 
delivery manifest;  
 (e)  be answerable to the customs for any discrepancies in the volume, nature or value 
of the goods declared in comparison with those actually delivered or shipped;  and 
 
 (f) keep at the disposal of the Customs Se rvice the documents that formed the basis 
for preparing the formats for the delivery and exit of the goods. 
 
Article 148.  Notification of discrepancies.  When the Customs Service so decides, the express 
delivery or courier services company shall inform the relevant customs office of any discrepancies in the volume, nature or value of the goods declared in relation to those actually delivered or shipped, 
in keeping with the procedure established by it.  
SECTION XI 
 
FREIGHT CONSOLIDATION OR DECONSOLIDATION COMPANIES 
 
Article 149.  Application.   Freight consolidation or deconsolidation companies must request 
authorization from the Customs Serv ice, in accordance with the requirements laid out in Article 58 
of these Regulations. 
 In addition to the documents referred to in Ar ticle 59 of these Regulations, the following shall 
be required:   (a) An authenticated photocopy of the business licence, if applicable; 
 
 (b) an authenticated photocopy of the id entity document of the owner of the sole 
proprietorship or the legal representative of th e trading company submitting the application; 
 
 (c) contracts or letters of representation of one or several international freight 
consolidation companies when they are domicil ed abroad, authenticated in the country of 
origin and in conformity with the relevant le gal procedures.  If the document is drafted in a 
foreign language, it must be accompanied by a certif ied or official translation into the official 
language of the State Party.  These documents mu st have been issued no longer than three 
months before the filing date of the application;  and G/VAL/N/1/NIC/1 
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 (d) a roster of the employees of the freight  consolidation or deconsolidation company, 
as applicable, designated by it to conduct busin ess with the customs departments of the State 
Party as appropriate, giving the full name, iden tity document numbers and, if need be, the 
card showing the tax registration number t ogether with simple photocopies of these 
documents.  The employees must identify themselves by means of a badge issued by the 
consolidation or deconsolidation company. 
 
 (e) should the consolidation or deconsolida tion company form part of an international 
organization of consolidation companies, comp liance with the requirement referred to in 
subparagraph (c) of this Article shall simply  entail proving its affiliation with the said 
organization by means of certification issued by its presidency listing the consolidation companies making up the entity.  That certifica tion must be authenticated by the competent 
authorities.  
 (f) likewise, when the document referred to in subparagraph (c) of this Article is issued 
within the national territory, it must bear a notarized signature and be accompanied by a photocopy of the document accrediting representation of the issuer. 
 Article 150.  Security.  Before the start of their activitie s and having obtained the relevant 
authorization, the freight consolidator or deconso lidator, as applicable, when so required, shall post 
a security in favour of and to the satisfaction of the Customs Service of at least twenty thousand 
Central American pesos or the e quivalent in national currency. 
 The Customs Services may decide not to require a security.  
Article 151.  Representative entities.  Any changes or additions of representative entities made 
by the consolidation companies must be reporte d to the Customs Service in compliance with 
Article 149(c) of these Regulations and the last paragraph of that Article. 
 Article 152.  Transmission of consolidated or deconsolidated cargo manifest .  The carrier shall 
deliver to the consolidated cargo operator the c onsolidated bill of lading showing the freight 
consolidator or deconsolidator as the cons ignee, as appropriate, and shall transmit to 
the Customs authority the details of the bill of lading.  The freight consolidator or deconsolidator, as app licable, or the legal repr esentative shall transmit 
in advance to the customs authorities the details  of the consolidated cargo manifest and when 
so requested by the Customs Serv ice, shall deliver copies of bills of lading equal to the number 
of consignees indicated.  
SECTION XII 
 
IN-WORKS CLEARANCE COMPANIES 
 
Article 153.  Information and other documents to be submitted with the application.  In addition 
to what is stipulated in Articles 58 and 59 of these Regulations, the application for authorization 
to operate as an auxiliary agent for in-works clearance must be accompanied by the following 
information and documents: 
 
 (a) Nature of the commercial activities:  retailer or wholesaler;   G/VAL/N/1/NIC/1 
 Page 71 
 
 
   (b) identification of suppliers abroad and an indication of the trade and contractual 
relations with them, specifying whether or not  operations will be as exclusive distributor, 
commission agent, broker or in some other capacity;  
 (c) a report duly certified by an authorized public accountant, of imports for the past 
two years, as well as the monthly average, w ith a description of the goods, total customs 
value, weight or volume, unit of measure, ta riff classification, origin and amount of duties 
payable on the imports made by the applicant;  
 (d) a description of the goods to be impor ted under this modality, indicating their tariff 
classification, origin and provenance, and a proj ection of the quantities of goods that will be 
imported under this modality during the following calendar year of operation; 
  (e) any tax benefits received;  
 (f) copies authenticated or certified by a nota ry or competent authority of the approved 
plans of the facilities for receiving and cleari ng vehicles, transport units and goods; and 
  (g) a certified copy of financial statemen ts for the previous two financial years. 
 Article 154.  Specific requirements and obligations.  In addition to those stipulated in these 
Regulations, in-works clearance companies mu st comply with the following obligations: 
  (a) Obtain authorization to operate as an auxiliary agent; 
 
 (b) possess adequate facilities authorized by  the Customs Service for the reception, 
storage, inspection and clearance of goods; 
 
 (c) allow the Customs Authority to access  its facilities, production areas, warehouses 
or records of production costs for the purposes of customs control;  
 (d) post the security determined by the Customs Service in the authorization  
document; and 
 
 (e) maintain a minimum annual import av erage with a declar ed customs value 
of three million Central American pesos or higher. 
 
Article 155.  Additional requirements.  Companies authorized to undertake in-works clearance must 
meet the following additional requirements:  
 
 (a) Submit to the Customs Service annually and on the date set by it, the financial 
statements for the preceding tax year; 
 
 (b) submit annually to the Customs Service the updated certifications by an authorized 
public accountant referred to in subparagra ph (c) of Article 153 of these Regulations; 
  (c) report to the Customs Service any chang es in tax benefits received, if applicable; 
 
 (d) properly maintain their authorized facilities and keep at the disposal 
of the Customs Authority the staff and equipmen t needed for inspections and verifications of 
goods and customs declarations; 
 G/VAL/N/1/NIC/1 
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   (e) keep copies of goods declarations, commercial invoices, value declarations, 
certificates or certifications of origin, bills of  lading, reports on the conditions in which 
vehicles and transport units are received and of reports on the entry of the goods received at 
their facilities;  
 (f) maintain a permanent inventory in thei r computer systems in accordance with the 
format and specifications prescribed by the Customs Service;  
 (g) in each new year, maintain the mini mum operating average set in Article 154(e) 
of these Regulations;  and 
 
 (h) provide to the Customs Authority with  the premises, installations and facilities 
necessary for the proper functioning of the ser vice, including the requisite computer and 
telecommunications equipment. 
 
Article 156.  Authorization of facilities for rec eiving vehicles, transport units and goods.  The 
Customs Service may authorize one or more faciliti es belonging to the applicant, bearing in mind the 
needs of the consignee and the number of imports ta king place at each facility.  It shall also consider 
the conditions of security and infrastructure as we ll as the human and logistical resources available 
to the Customs Service for performing the customs control of operations.  
Article 157.  Prerequisites for the authorized facilities.  To be able to receive vehicles, 
transport units and goods, the enterprise authorized to  perform in-works clearance must have facilities 
that fulfil the following conditions:  
 (a) Be located in places that offer ade quate conditions for receiving vehicles and 
transport units, in accordance with the s tipulations of the Customs Service; 
 
 (b) the area intended for the unloading and reception of goods must be spacious enough 
and offer adequate conditions for the handling of merchandise;  and 
 
 (c) any other conditions required under envi ronmental and occupational safety standards 
and those established by the Customs Service to  ensure the proper performance of verification 
and inspection of vehicles, transport units and goods. 
 
Article 158.  Security.  Companies authorized to undertake in-w orks clearance must post an annual 
security equivalent to the average monthly amount  of customs tax obligations incurred through 
goods imports during the preceding calendar year.  
 
SECTION XIII 
 
AUTHORIZED ECONOMIC OPERATORS 
 Article 159.  Authorized economic operators .  For the purposes of Article 28 of the Code, 
an authorized economic operator shall abide by  the rules set out in these Regulations, those 
established by the Customs Service for facilitation and security in the operation the goods logistics 
chain and the World Customs Organization guide lines for securing and facilitating world trade. 
 
Article 160.  Customs service regulations.  The rules laid down by the Customs Service 
on facilitation and security in the management of the goods logistics chain shall contain 
regulations on:   G/VAL/N/1/NIC/1 
 Page 73 
 
 
   (a) Partnership.  Authorized economic operators that form part of the international 
logistics chain shall commit to undertake a sel f-evaluation process the effectiveness of which 
shall be measured in accordance with safety standards and best practices determined in advance and approved by the Customs Service, in order to ensure that their internal policies 
and procedures provide sufficient safeguards agai nst contingencies that could jeopardize their 
shipments and containers up to the time they cease being subject to customs control at their 
place of destination.  
 (b) Security.  Authorized economic operators shall introduce into their current trade 
practices the security best practices determined jointly with the Custom s Service beforehand. 
 
 (c) Authorization.  The Customs Services or another competent body of the State Party, 
jointly with the representatives of the inte rested companies, shall devise validation 
mechanisms or quality accreditation procedures.  
 (d) Technology.  Those involved in the international movement of goods shall endeavour 
to preserve the integrity of freight and containers, allowing for the use 
of modern technologies.  
 (e) Communication.  The Customs Service shall periodically update partnership 
programmes with authorized economic operators in keeping with the regulatory framework of 
the World Customs Organization, adapting them to  mutual needs or requirements and to those 
of world trade.  
The Customs Services shall be required to hold re gular consultations with all parties involved 
in the international logistics chain to discuss matters of mutual interest, including customs 
regulations, as well as the procedures and formalitie s pertaining to the security of installations 
and freight.  
 (f) Facilitation.  The Customs Services shall work in  collaboration with authorized 
economic operators to optimize the security and facilitation of the international logistics chain 
with respect to consignments originating in  or transiting through the respective customs 
territories. 
 
The Customs Services shall establish proce dures that consolidate and speed up the 
presentation of the information required for clearan ce, in order to facilitate trade and identify 
high-risk freight, so that the appropr iate measures can be implemented. 
 
Article 161.  Third-party validator.  Customs services may call on other public or private entities 
to demonstrate compliance of the safety standards of the logistics chain.  The third-party validator must have suitable ex perience in the use of certification systems, 
knowledge of supply chain security standards, suffi cient and appropriate knowledge of the different 
operations carried out by various economic and co mmercial sectors, and possess sufficient resources 
for conducting timely validations.  The validating entity must ensure that its staff appoi nted to carry out the validation procedure is duly 
trained and qualified. 
 
Article 162.  Application for approval as an authorized economic operator.  The application 
for permission to act as an authorized economic opera tor must meet the requirements of Article 58 
of these Regulations.  Once the application is submitte d, the Customs Service shall issue its decision 
within one month as from the time that a decision can be made on the dossier. G/VAL/N/1/NIC/1 
Page 74  
 
   
The grant of permission to act as an authorized  economic operator shall be at the discretion 
of the Customs Service.  Article 163.  Requirements.  In addition to the requirements for auxiliary agents set down in 
the Code and these Regulations, the applicant sha ll be required to comply with the following: 
  (a) Have a track record of more than five years in international trade;  
 (b) have sufficient funds available to meet  their commitments in line with the nature 
and characteristics of the type of economic activity concerned; 
 
 (c) proven compliance with tax and customs laws and regulations for five consecutive 
years, and may adduce as a reference the pe rformance record furnished by the competent 
authorities in the company's country of origin;  and 
 
 (d) have current certification issued by the third-party validator.  Article 164.  Record-keeping.  Once the requirements and formalities set forth in the Articles 58 
and 59 of these Regulations have been satisfied, th e State Party that has approved an authorized 
economic operator shall keep the appropriate do cumentary and electronic records, which must 
be linked up with the IT system of its Customs Service and with the risk management systems 
of the Customs Services of States Parties.  States Parties shall recognize economic operators authorized by another State Party.  
States Parties shall exchange information regardi ng the activities of an economic operator authorized 
in another State Party.  Article 165.  Obligations.  In addition to the obligations set forth in Article 21 of the Code, 
the following obligations shall also be incumbent on authorized economic operators: 
 
 (a) Full compliance of international supply chain security standards; 
 (b) possessing adequate facilities in line with the requirements of the Customs Service; 
 (c) having a CCTV system that is linked to Customs Service; 
 (d) jointly with the Customs Service, de termining and documenting appropriate security 
measures and ensuring that they are adhered to and kept up to date; 
 (e) periodically reviewing security procedures and measures in line with the security risk 
profile determined for the enterprise; 
 (f) taking appropriate IT security measures to  protect the computer system in use from 
any unauthorized intrusion, and taking the n ecessary steps to ensure the security and proper 
maintenance of records and documents relating to  customs operations subject to control;  and 
(g) submitting the reports requested by the Customs Service. 
 
Article 166.  Facilities for authorized economic operators.  The following facilities shall be 
available to authorized economic operators:   G/VAL/N/1/NIC/1 
 Page 75 
 
 
   (a) Simplified and fast-track freight clearance procedures while supplying a minimum 
of information;  and 
 (b) the possibility of receiving priority c onsideration for participation in new cargo 
processing programmes. G/VAL/N/1/NIC/1 
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  CHAPTER VIII 
 
USE OF IT SYSTEMS AND CERTIFIERS OF DIGITAL SIGNATURES 
 
SECTION I 
 
USE OF IT SYSTEMS 
 
Article 167.  Security measures.  IT systems must ensure the privacy, confidentiality, 
non-repudiability and integrity of data and documents that are tr ansmitted and stored, as well as the 
authenticity of the entity issuing them and of users of the Customs Service's IT systems. 
 Data and documents transmitted via IT systems may be certified by entities specialized in the issuance 
of digital certificates that guarantee the authentic ity of messages via which data is exchanged.  
These entities must be authorized by the higher authority  of the Customs Service or by the agency that 
administers and supervises the State Party's certification system, as appropriate. 
 For the purposes of this chapter, au thenticity means the technically verifiable veracity of the identity 
of the author of a document or communication.  Technical authenticity does not preclude compliance with the authentication requirements prescribed  by law for certain acts or transactions;  
document denotes the information that has been produ ced or received in executing, implementing or 
completing an institutional or personal activity and which encompasses the content, context and 
structure that make it possible to pr ove the existence of that activity. 
 Article 168.  Contingency arrangements.  The Customs Service shall establish contingency 
procedures for occasions on which computer system s are totally or partially out of service.  
The Customs Service shall be entitled to decide on  such alternative procedures as may be required 
for the efficient operation of computer systems.  Article 169 .  Technical specifications.  The Customs Service shall determine the minimum technical 
specifications for the software and communication li nks used by auxiliary agents, including those 
used to pay taxes by electronic means, as set forth in Article 37 of the code. 
 
Article 170.  Archiving .  The Customs Service, auxiliary agents  and other authorized persons shall be 
required to keep an electronic backup of declarati ons and documents transmitted electronically for the 
period specified in Article 21(b) of the Code, and to  preserve their integrity and authenticity so that 
they may serve as a basis for the purposes determined by the Customs Service. 
 
Article 171.  Accessing the IT system.  To be able to make transmissions to the Customs Service 
IT system, users must first be authorized as  such by signing the commitment document prepared 
by the Customs Service.  The Customs Service shall issue the persons it author izes with an access code as system users;  they 
will then register their own confidential and non-tr ansferable password.  When technical conditions 
so permit, the Customs Service shall establish the fo rm of authentication for the use of the documents 
transmission system, opting always for the safest and doing so in a manner consistent with the degree 
of evolution of the IT system.  
For the purposes of Article 40 of the Code, the higher  authority of the Customs Service shall issue the 
regulations required for the submission of appeal s to and the conduct of formalities with the said 
Service via computer systems.   G/VAL/N/1/NIC/1 
 Page 77 
 
 
  Article 172.  Formalities.   Customs regimes shall generally be formalized via the electronic 
transmission of data to the Customs Service, a nd goods declarations shall therefore be submitted 
and accepted by that means.  The procedures relating to the application of risk criteria, the outcome 
of immediate verifications, authorizations of release and other clearance procedures shall also be conducted by this means. 
 
Article 173.  Payment by electronic means.  Customs taxes shall be paid via electronic fund 
transfers in the banks authorized within the financ ial system by the Customs Service or the competent 
authority.  In this case, the bank receiving the tax payments shall be required to transmit immediately 
to the Customs Service or to the corresponding authority all the information relating to the 
said payment.  
 Article 174.  Liability.  Banks that transmit erroneous, incomplete or false information to the 
Customs Service or the corresponding authority regarding customs tax payments causing the Customs Authority on that basis to authorize th e delivery of goods under its control shall thereby 
become directly liable to the tax authority for the paym ent of any taxes that in part or in full have not 
been collected.  For these purposes, banks sh all be financially liable for the actions 
of their subsidiaries.  
SECTION II 
 
CERTIFICATES AND ELECTRONIC  OR DIGITAL SIGNATURES 
 
Article 175.   Certificates and electronic or digital signatures.  The structure, conditions 
and procedures for the issuance, suspension, revocation and expiry of electronic or digital certificates 
and signatures shall be determined by the Customs Services through the Central American 
Commission on Digital or Electronic Certification ( Comisión Centroamericana sobre Certificación 
Electrónica o Digital ). 
 Article 176.  Presumption of authorship.  Any document associated with a certified digital signature 
shall, in the absence of proof to the contra ry, be presumed to originate from and be under 
the responsibility of the holder of the corresponding digital certificate valid at the time of sending. 
 
Article 177.  Functional equivalence.   Any document transmitted through an electronic 
or informatics medium shall be deemed lega lly equivalent to documents issued, received 
or transmitted by physical media.  Reference made  in any legal rule to a document or communication 
shall be to both electronic and hard copy versions thereof. 
 
When the presence of a signature is required unde r these Regulations, the digital and the handwritten 
signature shall be recognized equally.  Article 178.  Liabilities.  Customs officers and employees , auxiliary agents, declarants and other 
authorized persons shall be directly liable for all declarations and other acts effected electronically 
that have been transmitted or registered in complia nce with the security measures established by the 
Customs Service, without prejudice to other liabilities set down in the Code and these Regulations.  G/VAL/N/1/NIC/1 
Page 78  
 
  SECTION III 
 
CERTIFIERS OF DIGITAL SIGNATURES 
 
Article 179 .  Accredited certifier.  To be able to issue certifi cates to the Customs Service, 
all certifiers shall furnish proof of their status, expertise and technological  capability in accordance 
with procedures laid down by the Customs Service, and shall be subject to the evaluation and audit 
procedures decided on by the Cust oms Service or competent body. 
 Article 180.  Central American Commission on Digital or Electronic Certification.  The Central 
American Commission on Digital or Electronic Certification shall comprise technical IT and legal 
experts from the customs services for the purpose of  formulating the general operational policies 
of the system of electronic or digital signatures for the Customs Services.  The Commission's functions shall be to: 
 
 (a) Formulate and propose the general ope rational policies and digital certification 
hierarchy, in keeping with the relevant international standards and best practices; 
  (b) interpret or clarify digital certification policies in response to doubts or queries on the 
part of any operator; 
 
 (c) periodically evaluate and update ope rational digital certification policies 
and formulate relevant recommendations where needed; 
  (d) ensure the interoperability of the different computer systems with respect 
to digital signatures; 
  (e) assess and recommend service costs in accordance with offers from certifiers; 
 
 (f) evaluate and recommend the amount of the bond in the case of private certifiers, when 
this is required;  and 
 
 (g) fulfil any other functions assigned by the Customs Services of States Parties.  
 Article 181.  Requirements for the authorization of certifiers.  Applications for authorization 
as certifiers shall be submitted to the Customs Se rvices or competent body, together with the 
following information: 
 
 (a) Name or business name of the applicant, particulars of enrolment as a legal person 
in the appropriate register, domicile a nd mailing address, as well as the corresponding 
telephone and fax numbers, their webs ite and at least an e-mail address 
for receiving communications; 
 
 (b) full identification of the person(s) who will function as the certifier's administrative 
officer(s) vis-à-vis  the Customs Service or the administering agency.  The said person(s) must 
necessarily be the signer(s) in transactions a nd shall be the applicant's legal or official 
representative(s); 
  G/VAL/N/1/NIC/1 
 Page 79 
 
 
   (c) full identification of the person(s) who w ill be in charge of operating the certification 
service, should they not the same ones mentioned in the preceding subparagraph.  The said person(s) shall be those responsible for the operation of the certification and registration 
authority that provides the service, who will r eceive and ensure the confidentiality of the 
identification codes, passwords and/or mechan isms assigned to the certifier and who shall be 
able to sign digitally on the certifier's behalf; 
 
 (d) the exact physical address of the estab lishment or premises from which the digital 
certification services will be provided.  
 (e) documentation proving that they are qua lified to provide the services of generating 
and certifying digital signatures, in accordan ce with the relevant guidelines recommended by 
the Central American Commission on Electronic or Digital Certification;  
 (f) attestation of legal status  in the case of private pers ons or, in the case of public 
servants, of their appointment.  In the first case,  the document must show that the legal entity 
is duly incorporated in accordan ce with the law and in the full exercise of its legal capacity; 
 
 (g) in the case of private persons, proof of having posted the requisite bond for covering 
any liabilities to the tax authority when the Stat e Party so requests, without prejudice to any 
administrative, civil or criminal liability that might be incurred; 
 
 (h) certification of the instrument incorpor ating the applicant company and any additions 
or amendments to it;  and  
 (i) any other information required by the Customs Service or administering agency 
of each State Party. 
 Article 182.  Processing the application.  Once the application for authorization has been received 
and the stipulated formalities complied with, the Customs Service or administering agency shall 
continue to process it as appropriate or shall request the rectification of any errors or omissions in 
relation to any of the requirements enunciated in Article 58 of these Regulations, allowing a period of 
ten days for such rectification.  Once the stipulat ed formalities have been fulfilled, the application 
shall then undergo an administrative and technical analysis.  Article 183.  Functions of certifiers.  The powers and responsibilities of approved certifiers shall 
be to: 
 
 (a) Issue the respective certificates;  
 (b) maintain an up-to-date physical and elect ronic register of subscribers and of the 
digital certificates issued to them;  
 (c) deliver the services offered to their subscr ibers, in strict adherence to the certification 
policies that they have communicated to the public and which have been approved by the 
Customs Service or administering agency; 
  (d) ensure the permanent and uninterrupted provision of the certification service; 
 
 (e) preserve the data and records relating to  certificates issued, for at least five years 
as from their expiry or revocation.  In the ev ent of the cessation of activities, the respective 
data and records must be turned over to Customs Service or administering agency, which will take a decision regarding their proper preservation and use; G/VAL/N/1/NIC/1 
Page 80  
 
   
 (f) maintain, for the parties involved, an el ectronic repository of the digital certificates 
issued, which must be permanently accessible on line and continuously updated in accordance 
with the guidelines issued by  the Customs Service or the administering agency. 
 
 (g) furnish, in accordance with the rele vant constitutional and legal provisions, the 
information requested by the competent author ities regarding their subscribers, certificates 
issued and the certifications of digital signatures that have been generated; 
 
 (h) provide the system's subscribers with t echnical and safety guidelines based on those 
in turn laid down by the Custom s Service or administering agency; 
 
 (i) apply the instructions and directives issu ed by the Customs Service or administering 
agency to ensure the optimum security or reliability of the e-signature system; 
 
 (j) provide the Customs Service or administering agency with the reports and data 
required for the proper performance of their func tions and promptly report any other relevant 
circumstance that could hamper or compromise their activity;  and  
 (k) meet any other requirements set by the Customs Service or administering agency 
of each State Party. 
 
Article 184.  Cost of certification services.  The cost of certification services shall be borne 
by subscribers.  Article 185.  Applicable regulations.  In addition to the rules contained in this Chapter, 
the regulations in force in each State Party rega rding electronic or digital signing, certificates 
and certifiers of digital signatures shall apply. 
  G/VAL/N/1/NIC/1 
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  TITLE III 
 
BASES FOR THE APPLICATION OF CUSTOMS TARIFFS AND OTHER MEASURES 
ENVISAGED FOR THE TRADE IN GOODS 
 
CHAPTER I 
 
ORIGIN OF GOODS 
 
Article 186.  Origin of goods.  Pursuant to Article 43 of the Code, the origin of goods shall 
be governed by the Central American Regulations on the Origin of Goods. 
  
CHAPTER II 
 
CUSTOMS VALUE OF GOODS 
 
SECTION I 
 
COMPONENTS OF CUSTOMS VALUE 
 Article 187.  Customs valuation.  For the purposes of Article 44 of the Code,  this chapter gives 
effect to the provisions of the Agreement, as well as provisions under the regional legal system on the 
customs valuation of goods.  Article 188.  Components of customs value.  In addition to the components set out in the Article 1 
of the Agreement, the following shall also form part of customs value: 
  (a) The cost of transporting the imported goods to the port or place of importation; 
  (b) loading, unloading and handling charges associated with the transport of imported 
goods to the port or place of importation;  and 
 
 (c) the cost of insurance.  For the purposes of subparagraphs (a) and (b) of th is Article, "port or place of importation" means 
the first port or place of arrival of goods in the customs territory. 
 
Article 189.  Rates.  When any of the elements listed in su bparagraphs (a), (b) and (c) of the 
preceding Article are free of charge, not contracted or carried out by the importer's own means or services, the rates normally applicable sh all be used to calculate their value. 
 For the purposes of the preceding paragraph, the im porter shall determine the amount to be added 
as transport, loading, unloading and handling charges, to the price actually paid or payable for the 
goods being valued, in accordance with  the rates to be provided by the Customs Service, by the means 
determined by the latter.  The rates shall be t hose normally applied by the transport companies 
registered with the Customs Service for the tr ansport of goods of the same class or kind. 
 
As regards the cost of insurance, the importer sh all determine the amount to  be added to the price 
actually paid or payable for the goods being valu ed, in accordance with the rates to be furnished 
by the Customs Service.  The rates shall be tho se usually applied by insurance companies to goods 
of the same class or kind.  G/VAL/N/1/NIC/1 
Page 82  
 
  Article 190.  Accrued interest.  Interest accrued under a financing arrangement entered into by the 
buyer and relation to the purchase of imported goods sh all not be considered as part of customs value, 
provided that:   (a) The interest is distinguished from the price actually paid or payable for the goods; 
 
 (b)  the financing arrangement has been made in writing;  and   (c) where required, the buyer can demonstrate that:  
i. such goods are sold at the price declared as the price actually paid or payable;  
and 
ii. the asked rate of interest does not  exceed the level for such transactions 
prevailing in the country where and at the time when the financing was provided. 
 
The decision shall apply irrespective of whether th e financing is provided by the seller, a bank 
or another natural or legal person.  It shall also  apply, if appropriate, wh ere goods are valued using 
a method other than the transaction value method.  Article 191.  Discounts or rebates.  Price discounts or rebates granted by the seller to the buyer shall 
be accepted for the determination of customs value provided that they are verifiable, quantifiable, 
do not correspond to previous transactions and that  the price actually paid or payable complies 
with Article 1 of the Agreement.  
SECTION II 
 
DETERMINATION OF CUSTOMS VALUE IN RESPECT 
OF SUCCESSIVE SALES, RE-IMPORTS AND 
GOODS NOT BEING SOLD 
 
Article 192.  Successive sales.  In successive sales occurring before of the definitive import of the 
goods being valued, the value corresponding to the l ast transaction before the submission of the goods 
declaration shall be taken into account;  provided th at that value complies with the specifications 
of the Agreement and this chapter.  Article 193.  Re-imported goods.  To determine the customs value of goods re-imported after being 
repaired abroad, the price actually paid or payable of all the goods incorporated in the repairs shall 
be taken into account;  these include costs of deliv ery abroad, the value or cost of labour in the 
repairs, the profit earned by the party who did th e work as well as commissions paid or payable 
to third parties, and the packing, transport and insurance costs incurred in the re-importation.  
When the re-imported goods have been repaired wi thin the warranty period granted by the supplier, 
the customs value shall be determined taking only the expenses and costs not covered by the warranty 
into account. 
 Article 194.  Goods that have not been sold.  In imports of goods that have not been sold, 
such as goods supplied free of charge, goods impor ted on consignment, goods imported under a hire 
or leasing contract, loaned goods, goods imported for destruction against payment by the supplier 
and any other imports of goods that have not b een sold, the customs value shall be determined 
in accordance with the valuation methods set forth in Articles 2 to 7 of the Agreement, applied in 
sequential order and to the exclusion of the preceding one.  
  G/VAL/N/1/NIC/1 
 Page 83 
 
 
  SECTION III 
 
REVERSAL OF THE VALUATION METHODS 
 
Article 195.  Reversal of the order of application of the valuation methods.  The reversal of the 
order of application of the valuation methods prescribed in Articles 5 and 6 of the Agreement 
and foreseen in Article 4 of the Agreement shall take place only when the Customs Authority accedes 
to a request made to it by the importer.   
Article 196.  Request for the reversal of methods.  Under the preceding Article, Article 4 
and paragraph 3 of Annex III to  Agreement, the importer shall submit the request to the 
Customs Authority concerned in writing or by the m eans stipulated by the Customs Service, stating 
the reasons for requesting the reverse application of the valuation methods, within the ten days 
following the date on which the Customs Authority no tifies him of its intention to apply Article 5 
of the Agreement for the customs valuation of the goods.  Within a period of ten days following the 
date of submission of the request, the Customs Aut hority shall reply stating its reasons for accepting 
or denying the request for the reversal of the valuation methods provided for in Articles 5 and 6 
of the Agreement.  Article 197.  Application.  The valuation method prescribed in paragraph 2 of Article 5 of the 
Agreement may be applied in accordance with the pr ovisions of that paragraph, whether or not the 
importer so requests.  
SECTION IV 
AT OR ABOUT THE SAME TIME 
 
Article 198.  At or about the same time.  The concept of "at or about the same time" referred 
to in paragraphs 2(b)(i) and 2(b)(iii) of Article 1 and in Articles 2 and 3 of the Agreement denotes 
a period not exceeding 90 days before or after the date of exportation of the goods being valued;  
under paragraph 2(b)(ii) of Article 1 of the Agreement, it is the period not exceeding 90 days before 
or after the date of acceptance of the goods declara tion;  and for paragraph 1(a) of Article 5 of the 
Agreement, it is the period not exceeding 90 before the date of acceptance of the goods declaration. 
 The date of exportation shall be that shown on the transport document and in its absence, the date set 
by the Customs Service.  
Article 199.  Existence of two or more values.  When more than one value is available at or about 
the same time as prescribed in the preceding Article  for the application of Articles 2 and 3 of the 
Agreement, the date closest to that of the exporta tion of the goods being valued shall be taken, and 
only when there are two or more values for the same export date shall the lowest be used. 
 G/VAL/N/1/NIC/1 
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  SECTION V 
 
CURRENCY CONVERSIONS 
 
Article 200.  Currency conversions.  In accordance with Article 9 of the Agreement and Article 20 
of the Convention on the Central American Ta riff and Customs Regime, when it is necessary 
to determining customs value, foreign currencies shall be converted into Central American pesos 
and Central American pesos into the currency of States Parties at the exchange rate supplied 
by the Central Bank of the State Party concer ned and in effect on the date of acceptance 
of the goods declaration. 
 
SECTION VI 
 
FAMILY TIES 
 Article 201.  Family ties.  For the purposes of Article 15(4)(h) of the Agreement, persons shall 
be deemed to be "of the same family" when they  are spouses or relatives within the fourth degree 
of consanguinity or second degree of affinity.  
SECTION VII 
 
THE SECURITY 
 
Article 202.  Release under security.  If in the course of determining the customs value 
of imported goods it is necessary to delay the final determination of that value, the importer may 
request the release or clearance of the goods from customs if, where so required by the Customs 
Service, the importer posts a security sufficient to  cover the amount of taxes for which the goods may 
be ultimately liable.  The Customs Authority shall set the security on the basis of values that satisfy the criterion 
of reasonable doubt.  
Article 203.  Forms of providing a security.  The security mentioned in the preceding article may 
take the form of a deposit, surety or any othe r means specified by the Customs Service covering 
the difference in relation to the amount of import ta xes to which the goods may ultimately be subject.  
The Customs Authority shall enforce the aforementi oned security if the importer is required to make 
the corresponding payment and fails to do so, or re lease it within 30 days following the date on which 
the Customs Authority notifies the importer of its  acceptance of the value declared as the customs 
value.  This shall be without prejudice to the power s of the Customs Service to  verify or determine the 
customs value retrospectively within  the time-frame set in the Code. 
 
SECTION VIII 
 
VERIFICATION AND INVESTIGATION OF THE DECLARED VALUE 
 
Article 204.  Doubts regarding data and documents and additional information.  When the 
Customs Authority has reason to doubt the veracity or accuracy of the data or documents submitted, 
it may request the importer to provide a further e xplanation as well as documents or other evidence 
showing that the declared value represents the to tal amount actually paid or payable on the imported 
goods, including the elements referred to  in Article 8 of the Agreement. 
  G/VAL/N/1/NIC/1 
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  If after receiving the additional information or in the absence of a reply from the importer, 
the Customs Authority still has reasonable doubts rega rding the declared value, it may decide, in the 
light of Articles 11, 17, and paragraph 6 of Annex III of the Agreement, that the customs value of the 
imported goods cannot be determined in accord ance with the provisions of Articles 1 and 8 
of the Agreement, but before taking a final deci sion, the Customs Authority shall communicate its 
reasons to the importer and shall give him a reasona ble opportunity to reply.  Once the final decision 
is taken, the Customs Authority shall communicate it to the importer in writing.  Article 205.  Customs Authority procedures.  In accordance with the foregoing article, 
the Customs Authority shall proceed as follows: 
 
 (a) Request the importer to provide, with in the ten days following the date of 
notification, information, documents and an y other proof that may be requested of 
him to substantiate the truthfulness and accu racy of the value originally declared. 
 
If the requested proof must be obtained fro m abroad, the time-frame shall be 30 days, 
provided that the importer requests this during the ten days referred to in the foregoing paragraph. 
  (b) Should the information and documen tation submitted by the importer dispel 
the reasonable doubt, the Customs Authority shall notify the importer of its 
acceptance of the declared value within th e ten days following the submission of the 
requested proof, without prejudice to the power of the Customs Service to make 
retrospective verifications. 
  (c) If upon expiry of the period mentioned in subparagraph (a) of this Article the 
importer has not furnished the requested info rmation, or if the information submitted 
fails to dispel the reasonable doubt, the Cust oms Authority shall, within the ten days 
following the expiry of the said period or of the submission of proof, notify the importer that the declared value shall not  be accepted for customs purposes and shall 
indicate to him the customs value being assigned to his imported goods, allowing him ten days as from the day following the date of notification in which to make 
a statement and submit the relevant proof in his defence. 
  (d) Once the period granted to the im porter under the preceding subparagraph has 
expired, or as of the date of submissi on of the evidence in his defence, the 
Customs Authority shall notify within 15 days its acceptance or rejection of the 
declared value;  this shall be without prejudice to the application of the 
appropriate penalties. 
  (e) If upon expiry of the period available to the Customs Authority, as indicated 
in the preceding subparagraph, to determine and notify the customs value this has not 
been done, the release of the goods or the duly provided security shall be authorized 
at the request of the importer in accordan ce with the provisions of Article 202 of 
these Regulations;  this shall be without prejudice to the powers of the Customs 
Service to verify or determine the cu stoms value retrospectively within the 
time-frame set in the Code. 
 
The Customs Authority shall make the requests to the importer prescribed in this article either 
in writing or by the means stipulated by the Customs Service, and the importer shall likewise respond by the prescribed means.  G/VAL/N/1/NIC/1 
Page 86  
 
  The importer shall neither be guilty of any infringeme nts nor subject to the payment of fines when the 
Customs Authority does not accept the declared value as the transaction value owing to the 
circumstances laid out in Article 1.1 of the Agre ement and provided that the importer indicates this 
in the value declaration.  
Article 206.  Reasons for rejecting the transaction value.  The Customs Service that shall also 
reject the value declared by the importer and sha ll determine the customs value of imported goods 
on the basis of the successive methods set fort h in the Agreement, in the following cases: 
 
 (a) Failure to keep, preserve or make ava ilable to the Customs Service accounting records 
or other requisite documents related to foreign trade; 
  (b) preventing the Customs Service from carrying out its verification;  
 (c) failure to register foreign trade transactio ns or alteration of the information pertaining 
to them; 
 
 (d) failure to comply with the requirement of the Customs Service to submit within the 
permitted time-frame documentation or informa tion proving that the declared value was 
determined in conformity with the provis ions of the Agreement and these Regulations; 
 
 (e) when it is proven that the information or documentation presented is false or contains 
false or inaccurate data or the value declar ed was not determined in accordance with the 
provisions of the Agreement and this chapter;  or  
 (f) when the importer is requested to dem onstrate that no relationship has influenced 
the price and fails to do so. 
 Article 207.  Request for an explanation of the method applied.  For the purposes of Article 16 
of the Agreement, the importer may request, within the three days following the date of notification 
of the customs value determined by the Customs Au thority, an explanation regarding the method used 
as the basis for determining the customs value of the importer's goods.  The Customs Authority shall 
respond within the ten days following the date of receipt of the request. 
 Both the importer's request and the Customs Authority's reply must be done in writing or by the means specified by the Customs Service.  
Article 208.  Verification subsequent to release.  The Customs Service may carry out the 
investigation and verification of the declared cust oms value after the release of the goods, within the 
time-frame established in the Code and in accordance  with the applicable provisions of law, in the 
light of the last paragraph of the Article 205 of these Regulations.  Article 209.  Obligation to furnish information.  All natural or legal persons  directly or indirectly 
connected with goods imports into the custom s territory shall be obliged to furnish the 
Customs Authority with documents, books, accounti ng records or any other necessary information, 
including that stored on electronic, magnetic and ma gnetic optical media or any other digital medium, 
for the verification and investigation of the customs value.   G/VAL/N/1/NIC/1 
 Page 87 
 
 
  SECTION IX 
 
CUSTOMS VALUE DECLARATION 
 
Article 210.  Customs value declaration.  The value declaration when importing goods must 
be presented and must contain the information, elements, and other data required in the form 
and related instructions appeari ng as an annex to these Regulations. 
 Article 211.  Sworn declaration.  The value declaration shall be signed under oath only by importers 
who are natural persons;  or by the legal representa tive in the case of legal entities.  The signing party 
shall be responsible for the accuracy of the data  entered in it, the authenticity of the supporting 
documents, for furnishing any data and documents  needed to verify the correct declaration 
and determination of the customs value.  The submission and validation of the value decl aration may be done using electronic, magnetic, 
magnetic optical or optical media or by any other medium stipulated by the Customs Service. 
 Article 212.  Exemption from the requirement to submit a value declaration.  Submission of the 
customs value declaration shall not be mandatory in the cases of:   (a) Imports by the State and municipalities; 
 
 (b) imports by tax-exempt international agencies or entities;  
 (c) imports of a non-commercial nature (parcels, postal consignments, urgent 
consignments, samples, free goods, grants); 
 
 (d) goods imported on consignment;  
 (e) commercial imports of a customs value not exceeding one thousand Central American 
pesos, provided that they are not split consignments; 
 
 (f) goods subject to the tempor ary or suspended-duty regime; 
  (g) goods subject to the exemption regime;   (h) imports under cover of the Cent ral American Uniform Customs Form; 
 
 (i) household effects;   (j) imports by tax-exempt, non-profit entities;   (k) relief consignments; 
 
 (l) travellers' luggage;  and   (m) others decided by the Customs Service.  
 G/VAL/N/1/NIC/1 
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  SECTION X 
 
VALUE DATABASE 
 
Article 213.  Value database.  The Customs Services shall set up a value database containing 
updated price data for the purpose of investigating values declared for imported goods;  to that end 
they may request information regarding the va lue of imported goods from importers, auxiliary 
customs agents and other foreign trade operators.  The data referred to in the preceding paragraph and any other that can be obtained from other sources 
shall be used to set up the regional database, which will be located at the Secretariat for 
Central American Economic Integration and sh all be accessible to the Customs Services 
of States Parties.  
SECTION XI 
 
THE POWERS OF THE CUSTOMS COMMITTEE AND ESTABLISHMENT 
OF THE VALUATION COMMISSION 
 
Article 214.  Technical criteria.  The Customs Committee shall analyse the problems relating to the 
customs valuation of goods and shall issue the releva nt technical criteria for the correct interpretation 
and uniform application of the Agreement and of this  Chapter.  The technical criteria issued by the 
Customs Committee shall be mandatory and sh all be published on the website of the 
Customs Services and via other communications media.  Article 215.  Central American Commission on Customs Valuation.  For the purposes of the 
foregoing article and based on Article 10 of the Convention on the Central American Tariff and 
Customs Regime, the Central American Commi ssion on the Customs Valuation of Goods 
(Comisión Centroamericana del Valo r Aduanero de las Mercancías) is hereby created as a technical 
working group of the Customs Committee, comprising  a regular and an alternate representative from 
the Customs Service of each State Party.  The Commission shall meet regularly twice per year 
and extraordinarily when orde red by the Customs Committee. 
 
Article 216.  Functions of the Commission.  The Commission's functions shall be, inter alia, to: 
  (a) Deal with customs valuation pr oblems faced by the Customs Services; 
 
 (b) propose the relevant technical criteri a to the Customs Committee for approval; 
 
 (c) propose to the Customs Committee th e administrative provisions (regulatory 
or operational) to be issued by it fo r the proper interpretation and application 
of the Agreement and of this chapter;  and 
 
 (d) discharge any other functions assigned to it by the Customs Committee. 
   G/VAL/N/1/NIC/1 
 Page 89 
 
 
  CHAPTER III 
 
CUSTOMS OBLIGATIONS 
 
SECTION I 
 
GENERAL PROVISIONS 
 
Article 217.  Inception of the customs tax obligation.  The customs tax obligation arises between 
the State and taxable persons with the occurrence of  the event giving rise to the taxes in accordance 
with Article 46 of the Code.  It is a personal, asset-based legal relationship secured by a bond on the 
goods, and takes precedence over any other gua rantee or obligation that may encumber 
the merchandise.  Article 218.  Event giving rise to the obligation.  In addition to those laid down in Article 46 
of the Code, events giving rise to the customs ta x obligation shall be deemed to have occurred: 
  (a) In cases of customs tax offences, the tax regime applied shall be the one in 
force on the date of: 
   i. Commission of the customs tax offence; 
  ii. preventive confiscation, when the date of commission is unknown; or 
  iii. discovery of the customs tax o ffence if none of the foregoing can 
be determined. 
  (b) on the date of acceptance by the Customs Service of the voluntary surrender 
of the goods; 
  (c) on the date of acceptance of the decl aration of goods fully or partly exempt 
from import taxes, in the event of non-fulf ilment of the conditions of the exemption; 
  (d) on the date of acceptance of the decl aration of goods brought into the customs 
territory under a suspended-duty regime, in the event of non-fulfilment of the 
condition for the grant of the regime; 
  (e) on the date of acceptance of the declaration of goods leaving the customs 
territory under a suspended-duty regime, in the event of non-fulfilment of the 
condition for the grant of the regime;  and 
  (f) in the case of provisional declarations, the applicable taxes shall be those in 
force on the date of acceptance of the declarations. 
 Article 219.  Event giving rise to the obligation in the case of split import consignments.  In the 
case of goods imports which for tariff purposes cons titute a single unit but which are introduced in 
a dismantled or unassembled state in split consi gnments to be imported on different dates, 
the entire unit shall be subject to the taxes in force on the date of acceptance of the declaration for the 
importation of the first portion, subject to the following conditions:  
 (a) Importers must expressly request this from the Customs Service, before 
importing the first portion;  and 
  (b) all the partial shipments must be im ported within the time-frame indicated in 
the authorization issued by the Customs Service. G/VAL/N/1/NIC/1 
Page 90  
 
  Article 220.  Means of extinguishing customs tax obligations.  The customs tax obligation shall be 
extinguished by the means stipulated in Article 58 of the Code.  Article 221.  Payment.  The customs tax must be paid in cash, in legal tender or in the other forms 
permitted by law. 
 
Article 222.  Set-offs.  The competent authority may agree to  the discharge of the customs tax 
obligation by means of setoffs in the following circumstances: 
  (a) When the debts are tax debts that are immediately and unconditionally due;  and 
 
 (b) credits held by the taxable person with  the tax authority are recognized by a final 
administrative act as arising from undue or excess collection, or credits in the taxable person's favour in the form of taxes, interest and surcharges of any kind. 
 
The Customs Services shall determine by means of  administrative measures, the mechanisms for 
effecting the set-off.  Article 223.  Limitation.  The following shall be barred by limitation within a period of four years: 
 
 (a) The power of the Customs Service to demand payment of customs taxes that may not 
have been received, the interest thereon and any surcharges, counted as from the date of 
acceptance of the goods declaration;  
 (b) the right of the taxable person to demand the refund of sums paid in excess or unduly 
in the form of taxes, interest and surcharg es or the crediting in taxable person's favour of 
those sums by the tax administration, counted as from the date of payment of the customs tax 
obligation;  and 
  (c) the taking of action to impose penalti es for administrative and tax infringements. 
 Payments made to meet a time-barred customs ta x obligation may not be the subject of action for 
recovery, irrespective of whether the payments were made with or without knowledge of the time bar. 
 Article 224.  Suspension of limitation.  The period of limitation shall be suspended: 
 
 (a) By notification of the decision or initial act of the administrative procedure 
to determine customs obligations, including ta x and administrative customs infringements; 
 
 (b) by the filing of any kind of appeal by the taxable person that is admissible under 
the Code and these Regulations;  
 (c) by the launch of judicial proceedings that in effect suspend the administrative 
procedure or prevent the taking of the final administrative decision; 
 
 (d) a request or claim submitted by the ta xable person for the reimbursement of sums 
paid in excess or unduly;  or  
 (e) by any action on the part of the ta xable person leading to recognition of the 
customs tax obligation. 
 Article 225.  Confusion of rights.  For the purposes of Article 58(g) of the Code, the customs tax 
obligation shall be deemed extingu ished when the taxing authority becomes both debtor and creditor  G/VAL/N/1/NIC/1 
 Page 91 
 
 
  as a consequence of voluntary surrender, the failure to sell goods by public auction or the transfer 
of goods subject to import or export duties.  Article 226.  Loss or destruction.  The loss or destruction of goods owing to unforeseen 
circumstances or force majeure  duly substantiated to the satisfacti on of the Customs Service, or the 
destruction of goods under customs supervision shall extinguish the ta x liability in proportion with the 
loss or destruction, without prejudice to any civil,  tax, administrative or criminal liabilities that 
may arise.  Goods under customs supervision w hose condition or state renders them unsuitable for industrial 
or commercial use may be destroyed at the request of the interested party.  The destruction shall 
be done on behalf of and at the expense of the interested party in the presence of the Customs Authority.  Goods which owing to their na ture or their degree of degradation affect the 
normal conditions of the environment or animal, pl ant or human health shall be destroyed in the 
presence and according to the instruc tions of the competent authoriti es of the branch of activity. 
 G/VAL/N/1/NIC/1 
Page 92  
 
  SECTION II 
CUSTOMS BOND 
Article 227.  Rights arising from the customs lien.  The customs lien gives rise to the exercise 
of the rights of retention, prosecution, seizure  and precedence in the manner set out hereunder: 
  (a) The customs authorities shall exercise  the right to retain goods or vehicles 
belonging to the person against whom a claim is being made and which are under 
customs supervision in order to cover the payment of duties, fines and other 
charges generated: 
 
i. By the goods retained; 
ii. by goods belonging to same taxable person, present in the same 
customs facility;  and 
iii. by other goods belonging to same taxable person, present in another 
customs facility in the customs territory. 
  (b) The tax authority shall take preceden ce over any creditor for the collection of 
overdue and unpaid customs credits rela ting to the goods referred to in the 
preceding subparagraph;  and 
 
 (c) If after the retention of the goods the interested person fails to make 
the corresponding payment, the provisions of these Regulations shall be followed. 
 Article 228.  Common procedural actions.  To decree the customs lien,  the Customs Service shall 
observe the following basic rules: 
  (a) There must be a final ruling containing an amount that is immediately 
and unconditionally due;  and 
  (b) the preliminary process must have been  notified to the persons or entities that 
may be affected. 
 The customs lien shall only be admissible before the start of judicial recovery proceedings 
as a precautionary administrative measure.  
Article 229.  Enforcement of the customs lien.  The customs lien enforcement procedure must begin 
within the period of limitation for the collection of the customs tax obligation.  Article 230.  Cancellation of the customs lien.   The effective payment of the taxes, fines and other 
charges to be covered by the goods shall cancel the customs lien decreed.   G/VAL/N/1/NIC/1 
 Page 93 
 
 
  SECTION III 
 
SECURITY FOR THE CUSTOMS TAX DUE 
 
Article 231.  Updating of the amount the security.  For the purposes of the Article 53 of the Code, 
and in the case of adjustments or differences dete rmined during clearance, the amount of the security 
shall be updated every three months or with in a longer time-frame, when so decided by 
the Customs Service;  the said time-frame shall be counted as from the date of posting of the security, 
and where appropriate, must include the inte rest that would be owed on that date 
on the unpaid amounts.  
Article 232.  Distraint of the security.  After administrative channels have been exhausted or when 
the condition attached to the corresponding regime  is not fulfilled, the security given to the 
Customs Service shall become subject to distrain t in the manner and time-limits corresponding to the 
type of security concerned. 
 
 G/VAL/N/1/NIC/1 
Page 94  
 
  TITLE IV 
ENTRY OR EXIT OF PERSONS, GOODS AND MEANS OF TRANSPORT 
CHAPTER I 
ENTRY OR EXIT OF PERSONS, GOODS AND MEANS OF TRANSPORT 
Article 233.  Authorized points, routes and schedules.  Persons, goods and means of transport may 
enter or exit the customs territo ry only via the points, routes and at the times authorized by 
the Customs Authority. 
 Means of transport and their cargo crossing bo rders or authorized points shall be subject 
to customs control upon their entry into and exit from the customs territory.  Travellers and transporters carrying with them or transporting goods by any means of transport shall 
immediately present and declare them to the Customs Authority at the point via which they entered, 
without altering their state and packaging.  Article 234.  Transport of dangerous goods.  International transport companies carrying dangerous 
goods, such as explosive, flammable, corrosive, po lluting and radioactive subs tances shall be required 
to notify them to the Customs Authority befo re the arrival of the means of transport 
on customs territory.  In these cases, the Customs Authority shall accordingl y inform the competent authorities so that they 
can jointly verify that appropria te security measures are taken. 
 
The carrier bringing in such goods shall also ensure  that the nature of the goods is indicated on the 
packages.  When such  goods are carried in duly authorized me ans of transport, the code or symbol 
indicating the dangerousness of the goods must be  shown on the outside, in accordance with the 
provisions of special legislation and international law.  
Goods of this type may be admitted to a bonded warehouse facility if it meets the requirements for 
storing this type of merchandise and the auxiliaries have prior authorization from 
the Customs Authority.  For loading, unloading and any other operations re lated to such goods, the rules issued by the 
competent authorities shall be followed. 
 
The goods referred to in the first paragraph of this  Article may be inspected at the customs office 
of destination.  If special arrangements are needed to facilitate the inspection or when delivery and 
custody of the goods by the customs office of destination is dangerous, they may be delivered and inspected outside the customs facilities, with th e prior authorization of the Customs Service. 
 
Article 235.  Operating hours.  In coordination with the other agencies operating at border posts, 
seaports and airports, the Customs Service shall establish operating hours and, where appropriate, 
indicate special periods for the provision of Custom s Services.  States Parties shall agree and abide 
by uniform and uninterrupted schedules for the provision of services relating to the entry and exit 
of persons, goods and me ans of transportation. 
 In the case of air and maritime traffic, the tr ansport companies or failing this, the port and 
civil aviation authorities shall communicate in advance the itineraries and established schedules  G/VAL/N/1/NIC/1 
 Page 95 
 
 
  of arrivals in and departures from the customs territo ry for vessels and aircraft, so as to facilitate the 
Customs Service and other relevant authorities in the discharge of their functions.  Article 236.  Presentation and legal reception of means of transport.  All means of transport 
entering the customs territory via authorized points must be presented to and received by 
the Customs Authority responsible for deali ng with the mode of transport concerned. 
 Legal reception means the act of control of any means of transport carried out by the Customs Authority in which it requests and ex amines the documents stipulated in Article 242 
of these Regulations and the declarations required by the relevant laws and regulations, and inspects 
and monitors the means of transport when the circumstances so warrant. 
 The said documents shall be presented at the time of the inspection visit.  If no visit is made, they 
must be presented within three working hours of their arrival.  
Once the legal reception is complete, the mean s of transport may proceed with boarding 
or disembarkation of persons and goods.  For all re levant purposes, the reception date shall be deemed 
to be the date of arrival of the mean s of transport and the goods being carried. 
 Article 237.  Control measures during reception.  In receiving means of transport, the 
Customs Service may take, inter alia, the following control measures: 
 
 (a) Inspection and search of the means of transport;  
 (b) closing and sealing compartments c ontaining goods that may be disembarked 
clandestinely; 
 
 (c) verification of documentation;  and   (d) continuous surveillance of the means of transport.  Article 238.  Use of risk criteria.  To ensure the fulfilment of customs obligations, 
the Customs Service shall apply the control measu res set out in Article 237 of these Regulations on 
the basis of risk criteria.  Article 239.  Inspection and search.  Once the cargo manifest has been transmitted to the 
customs department, it shall inform the carrier, as appropriate, whether on the basis of risk criteria 
an inspection visit will be made to the incoming means of transport for control and audit purposes. 
 In the case of means of transport leaving the custom s territory, the Customs Service may carry out the 
inspections it deems relevant, on the basis of risk criteria. 
 
Article 240.  Purpose of the inspection.  The aim of the inspection, wh en deemed it advisable, shall 
be to ascertain that the passengers and crew of th e means of transport are in conformity with the 
customs laws and regulations and to adopt the necessary surveillance and fiscal security measures 
with respect to the goods.  
 Amongst other surveillance and security measures,  the Customs Authority may order the placing 
of stamps on the packages or the closing of holds or compartments by means of stamps, locks or seals.  
The breaching of these security me chanisms shall be subject to the penalties provided for in the 
relevant laws.  A document shall be drawn up setting out the findings made during the inspection visit. G/VAL/N/1/NIC/1 
Page 96  
 
   
Article 241.  Prohibition of sale or donation of goods.  The sale or donation of any type of goods 
on board any means of transport entering the customs territory to individuals or to public officers and employees is prohibited.  The above shall be wit hout prejudice to goods that constitute stores, which 
will be accorded the customs treatment contemplated in these Regulations. 
 
Article 242.  Obligation to provide information.  When appropriate, transporters are obliged 
to provide, by electronic transmission or other aut horized channels, the information contained in the 
following documents:  
 (a) The general cargo manifest; 
  (b) the transport document;  
 (c) the list of passengers, crew and their luggage, indicating whether or not they will 
be disembarked; 
  (d) the list of on-board provisions;   (e) the bill of lading for postal consignments;  
 (f) the list of empty transport units destin ed for the customs port of arrival in the 
customs territory;  
 (g) the list of dangerous goods, such as explosive, flammable, corrosive, polluting and 
radioactive goods by port of destination;  and 
 
 (h) any other information that may be legally required.  In the case of means of transportation arriving with no freight, documentation must be presented 
attesting thereto.  
Article 243.  Information in the cargo manifest.  Depending on the type of traffic, the cargo 
manifest shall contain, inter alia, the following information: 
 
 (a) Ports of provenance, departure and destination, as appropriate, as well as the 
voyage number; 
 
 (b) nationality, name of craft, steamer or vessel and registration number of the means 
of transport, depending on the type of traffic concerned; 
  (c) transport document numbers;  mark s, numbering and quantity of packages; 
 
 (d) identification code and number of contai ners being transported, as well as information 
regarding the destination of the goods it contains  and other equipment being used to transport 
the cargo.  The quantity and number of empty containers shall also be indicated; 
  G/VAL/N/1/NIC/1 
 Page 97 
 
 
   (e) class, content of the packages and thei r gross weight expressed in kilogrammes;  
physical state of the goods;  an indication as to whether the goods are arriving in bulk, separately identifying batches of the same cla ss of goods, in which case the batches shall be 
considered as one single package.  In addition, an indication must be given of whether dangerous goods are being transported.  These include explosive, flammable, corrosive, 
polluting and radioactive goods.  The Customs Se rvice may determine other goods which it is 
mandatory to identify;  
 (f) place and date of loading;  name, tr ade name or designation of shippers 
and consignees; 
 
 (g) total number of packages;   (h) total weight of the cargo, in kg;  
 (i) description of the goods; 
  (j) place and date of issue of the document;  and   (k) name or trade name or designati on, code and signature of the carrier. 
 
Article 244.  Supplementary information.  At the time of arrival, the carrier shall inform 
the Customs Authority of all circumstances reflecti ng the physical state of the goods, such as wastage 
or damage occurring during their transportation, as well as any other circumstance affecting the 
information that had previously been supplied to the Authority.  
Article 245.  Advance transmission of the cargo manifest.  The customs carrier shall be required 
to furnish the Customs Service with the relevant  information from the cargo manifest via electronic 
data transmission and in the formats specified by that Service.  This information shall be provided in the time-fr ames decided by the Customs Service or within 
the following: 
 
 (a) In the case of maritime traffic, the information must be transmitted at least 24 hours 
before the arrival of the vehicle at customs por t.  If the transportation time between the ports 
of departure and destination is of a shorte r duration, the time-period for the advance 
transmission of the information must be at  least equivalent to the duration of the 
transportation time; 
 
 (b) in the case of air traffic, the information must be transmitted at least two hours before 
the arrival of the aircraft.  If the transportation time between the port of departure and that of destination is of a shorter duration, the ti me-period for the advance transmission of the 
information must be at least equivalent to the duration of the transportation time; 
 
 (c) deconsolidation and express delivery or courier services companies must transmit 
their waybills before the arrival of the aircraft;  or 
  (d) in the case of land transport, the cargo  manifest may be transmitted electronically 
in advance, and in exceptional cases may be  submitted upon the arrival of the means of 
transport at the customs department concerned or at the approved customs premises. 
 The carrier may amend the information in the prev iously transmitted cargo manifest up until the time 
of the official reception of the means of transport. G/VAL/N/1/NIC/1 
Page 98  
 
   
For outbound cargo manifests, each Customs Service sh all set the time-limits for their transmission. 
 Article 246.  Flaws in the information transmitted from the cargo manifest.  If the cargo manifest 
information transmitted does not conform to what is  required, the Customs Service shall not process 
it in the normal way. 
 When there is no record of the cargo manifest in the customs system and the transmitting entity 
asserts that it was sent electronically, for it to be  considered as having been sent, the sender must 
submit the registration number or a copy of th e message of acceptance, which will have to be 
validated in the customs computer system. 
 The Customs Service shall regulate the manner an d conditions for the submission of the cargo 
manifest should its transmission be prevented by unforeseen circumstances or force majeure . 
 
CHAPTER II 
FORCED ARRIVAL 
Article 247.  Forced arrival.  In the event of forced arrival, th e carrier shall notify the competent 
Customs Authority on the day of the arri val, specifying the reasons therefor. 
 Article 248.  Control by the Customs Authority.  Upon learning of a forced arrival either through 
notification by the carrier or by any other means,  the Customs Authority shall immediately visit the 
place of arrival and shall request the person respons ible for the means of transport to produce the 
cargo manifest;  if there is no manifest, the Cust oms Authority shall draw up a report setting out the 
necessary information.  
The means of transportation making a forced arriva l, its cargo and other effects, shall remain under 
the control of the Customs Service.  Article 249.  Authorization to unload in the event of forced arrival.  Should it be necessary for 
good reasons to unload the goods from the mean s of transport upon a forced arrival, 
the Customs Authority shall authorize the unloading provided it is done in its presence. 
 
However, should the reason for the forced arrival of the means of transport be a duly justified 
imminent danger, the carrier may allow the goods to be unloaded under its exclusive responsibility, 
even before being authorized by the Customs Authority .  No penalty is incurred in either eventuality. 
 
Once the emergency has passed, the carrier shall be required to submit the corresponding cargo 
manifest to the Customs Authority nearest to the place of unloading.  Should the means of transport be carrying goods  consigned to the customs territory, once the 
formalities contemplated in the Code and these Regulations have been completed, 
the Customs Authority shall authorize definitive unloading and/or storage in the primary 
customs zone, while awaiting assignment of the relevant customs regime by the consignee(s). 
 Article 250.  Verification of unforeseen circumstances or force majeure .  If it is established that 
unforeseen circumstances or force majeure  gave rise to the forced arrival, the onward shipment, 
transhipment or unloading of the goods may be authorized. 
  G/VAL/N/1/NIC/1 
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  Should the explanations given be deemed unacceptabl e, the Customs Authority shall order the seizure 
of the means of transport, the warehousing of th e goods and shall deduce the corresponding liabilities. 
 
CHAPTER III 
TEMPORARY UNLOADING OF CREWS' CLOTHING AND OTHER GOODS 
Article 251.  Procedure for temporarily unl oading crews' clothing and other goods.  With the 
prior permission of the competent Customs Authority , clothing or other items may be temporarily 
unloaded for washing or disinfection when the capt ain of the vessel or the shipping agent submits 
a request to the customs stating the reason for the un loading, listing the goods to be unloaded, as well 
as the time-frame and place in which the service will take place. 
 
The goods must be re-loaded before the departure of  the vessel and must be presented for inspection 
to the Customs office concerned, toge ther with a copy of the authori zation granted for their unloading. 
 The shipping agent or the captain of the vessel shall be required to pay the taxes when the goods 
referred to in this Article are not reshippe d within the time-frame specified in the 
relevant authorization.  Article 252.  Deposit of goods for use in air traffic.  The firms authorized to provide international 
air transport services for passengers and goods may deposit in the areas allocated for that purpose 
within the primary customs zone goods from abroad that are indispensable to  meeting the basic needs 
of attending to passengers and crew during the flig ht;  this shall be done in compliance with the 
formalities and conditions indicated by the Cust oms Service in the authorization concerned. 
 
CHAPTER IV 
DECONSOLIDATION AND CONSOLIDATION OF GOODS 
Article 253.  Deconsolidation operations.  Deconsolidation operations sh all be carried out in the 
primary or customs operation zones authorized fo r that purpose, taking into account the existing 
infrastructure and the established procedures.  
Bills of lading issued by the freight deconsolid ator be required to show the identification number 
of the master bill of lading previously transmitted by the carrier to the customs office of entry.  Article 254.  Freight consolidation process.  Freight consolidation shall take place when goods are 
leaving the customs territory and shall be undertaken  by the authorized auxiliary agent who receives 
and groups goods for several c onsignees, under his responsibility and undertaking to transport them 
whether by his own means or using a provider of tr ansportation services.  For this purpose, he takes 
charge of the cargo and issues a single document that must support the cargo manifest.  Article 255.  Authorized loca tions for consolidation.  Freight consolidation shall be carried out 
in cargo terminals, authorized fiscal warehouses or  other customs operation areas authorized by the 
Customs Service, where security devices shall al so be affixed for sub sequent embarkation. 
 
CHAPTER V G/VAL/N/1/NIC/1 
Page 100  
 
  LOADING, UNLOADING, TRANSHIPMENT, RESHIPMENT AND TEMPORARY 
STORAGE OF GOODS 
 
SECTION I 
 
LOADING AND UNLOADING 
 
Article 256.  Loading and unloading.  Once the legal reception of the means of transport 
is complete, authorization shall be given for th e customs-supervised loading or unloading of goods 
and embarkation or disembarkation of crews and passengers or for any other appropriate 
customs operation. 
 The port or airport authority, the concessionaire or the public port or airport services contractor, the competent official or the auxiliary  agent authorized by the Customs Service shall monitor the loading 
or unloading of the items shown on the manifest and to  that end shall conduct the relevant control, and 
may draw on the controls carried out by the en tities managing the port or airport premises and the 
transport companies themselves, and shall note on the manifest the result of this operation, communicating it immediately to the customs via th e means authorized by the Customs Service. 
 The officer appointed, where applicable, to carry out the inspection shall record his actions and entries 
in the computer system or in the document attesti ng to the receipt or unloading of goods, in particular 
regarding the identification, the quantities of tran sport units, goods or packages unloaded or loaded, 
their customs stamp numbers, any discrepancies with the cargo manifest, the time and date.  The Customs Service shall notify the carrier of th e outcome of the loadin g and unloading via the 
computer system or other authorized means. 
 
Article 257.  Unloading and loading of transpor tation units and reception of goods under the 
responsibility of the customs carrier.  When the Customs Service h as authorized the unloading 
or loading of transport units or the reception of goods under the responsibility of the customs carrier, 
the latter shall, within three working hours of co mpleting the operation, notify the competent customs 
office of the transport units or packages actually unloaded, loaded or received, the customs stamp 
numbers and any other information required by the Customs Service. 
 Article 258.  Other authorized locations for loading and unloading.  The Customs Authority may 
allow goods to be loaded or unloaded at other unaut horized sites, upon the request of the consignee, 
carrier or the carrier's legal representative, bearing in mind: 
 
 (a) The nature of the goods, su ch as plants and live animals; 
 (b) urgency or good cause, such as refrigerated goods, vaccines, serums 
and relief consignments; 
 (c) dangerousness of goods such as explosive,  corrosive, inflammable, polluting, toxic 
and radioactive goods; 
  (d) perishability and liability to decompose,  such as:  flowers, fresh or chilled fruit 
and meat; 
 (e) volume, dimensions or lack of infrastructure;  and  (f) any other factors determined by  the Customs Service concerned. 
  G/VAL/N/1/NIC/1 
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  Article 259.  Entry or exit via a different customs office.   Goods destined to enter or exit 
via a particular customs office may do so via anot her on the same customs territory, with the same 
original documentation, provided that:   (a) That of destination has been closed or  is unable to receive the cargo, owing to 
any circumstance duly justified by the Customs Service; 
  (b) there is a case of unforeseen circumstances or force majeure , duly proven to 
the customs;  or 
 
 (c) the captain of the vessel or the c onsignee of the goods being transported by 
sea makes a reasoned request for unloading a nd clearance at a port other than that 
designated as the port of destination. 
 In such a case, the customs office receiving the goo ds shall take delivery of the packages or other 
transport elements on the basis of the cargo manif ests or the authorized means.  The competent 
official or authorized person shall take delivery of the goods, indicate his acceptance or make comments using the means authorized;  the foregoing shall be without prejudice to the performance of controls in the exercise of the legal authority of customs.  If owing to their condition and natu re the goods have been authori zed to enter or exit exclusively 
via a particular customs, the interested party sha ll be required to apply to the competent authority 
for the change of the customs of entry or exit.  Article 260.  Authorization to leave the customs territory.  The Customs Authority shall grant the 
authorization for goods and transport units to le ave the customs territory when the formalities 
and customs requirements have been me t and there is no legal impediment. 
 Article 261.  Time-frame for justif ying missing or excess goods.  Missing or excess goods 
in relation to the quantity shown in the cargo mani fest must be justified within a maximum period 
of 15 days.  
That period shall be counted as from the day following the completion of unloading, whether at the 
port of arrival or at some other location approved for the reception of cargo or as from the time of notification of the document attesting to the receipt of the goods and showing the discrepancy 
identified, as determined by the Customs Service.  
If upon expiry of this period the discrepancies have not  been justified, the appropriate legal actions 
shall be taken.  Article 262.  Those responsible for just ifying surplus or missing goods.  The following persons 
shall be responsible justifying surplus or missing goods:  
 (a) The carrier or his legal representativ e at the port of loading or unloading; 
 
 (b) the exporter or shipper, through his representative in the country where the goods 
are unloaded, when the carrier has received the containers sealed with security devices; 
 
 (c) the consolidator, the express delivery or courier services company, or the consignee 
where the latter effected the shipment and th e carrier received the containers sealed with 
security devices; 
 G/VAL/N/1/NIC/1 
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  In special cases the Customs Service may require the ju stification to be furnished by the carrier's legal 
representative at the port of shipment, the exporter or shipper, the deconsolidator, or the express 
delivery or courier services company,  by submitting the relevant voucher. 
 Article 263.  Justifications of missing goods.  The justification of missing goods must show, 
as appropriate, that: 
  (a) They were not loaded on  to the means of transport; 
  (b) they were lost or destroyed during the journey; 
 
 (c) they were unloaded by mistake at a place other than the one indicated in the manifest;   (d) they were not unloaded from the means of transport;  or  
 (e) other causes admitted by the Customs Service. 
 Once the justifications have been received and accep ted by the Customs Authority, it shall confirm 
the quantities received, for customs clearance purpo ses.  If all the goods are missing, it shall cancel 
the transport document in the manifest concerned.  
Should it not accept the justifications presented,  it shall issue a reasoned decision within 
the three days following the receipt of the justifi cations, setting out the reasons for the rejection. 
 Article 264.  Justifications of surplus goods.  The justification of surplus goods must show, 
as appropriate, that: 
 
 (a) They were unloaded by mistake or needed at another port;  
 (b) there are errors in the information transm itted, provided that the goods are of the same 
class and nature as those shown in the manifest;  or 
 
 (c) other causes admitted by the Customs Service. 
 Once the justifications have been received and accep ted by the Customs Authority, it shall confirm 
the quantities received so that they can be added to the cargo manifest.  
Should it not accept the justifications presented,  it shall issue a reasoned decision within 
the three days following the receipt of the justifi cations, setting out the reasons for the rejection. 
 Where no justification has been provided for excess goods, they shall be deemed surrendered 
and shall remain at the disposal of the Customs Authority to be put up for auction or disposed of in any other legally authorized manner. 
 
Article 265.  Special case of discrepancies.  In the case of bulk cargo, discrepancies shall not need 
to be justified, provided that they represent no more than five per cent of the weight or volume, as the 
case may be in relation to the figures declared.  
Article 266.  Rectification of the cargo manifest.  Upon presentation and acceptance of the 
justification for missing or excess goods, the Cust oms Authority, by the end of the following 
working day at the latest, shall take a decision and order the corrections to be made to the 
corresponding cargo manifest or other equivalent document, as follows:   G/VAL/N/1/NIC/1 
 Page 103 
 
 
   (a) By subtracting from the corresponding cargo manifest the duly justified 
missing goods;  or 
  (b) by adding to the corresponding cargo manifest the duly justified excess 
goods. 
 
The justified excess goods may be cleared for any of  the regimes or customs operations.  In such 
a case, the period of temporary storage shall be computed as from the date on which the correction is ordered for the addition of the excess goods.  
Article 267.  Damaged, looted or degraded packages or elements of transport.  If the unloading 
of packages or elements of transport with signs of  damage, looting or degradation takes place with the 
intervention of the Customs Authority, the latter, in  conjunction with the representative of the port and 
airport authority, concessionaire or the public port or airport services contractor and the customs carrier declaring the entry of the goods to the cust oms territory, shall draw up a report or shall place 
the facts on record.  The Customs Authority shall also order the carrier to separate them so as to verify 
their content and weight, after which they will be rebuilt, repacked, sealed, stamped or other relevant 
measures taken to secure and protect the packages or elements of transport.  Should the unloading take place in the absence of  the Customs Authority though with its prior 
authorization, the customs carrier jointly with th e representative of the port and airport authority, 
concessionaire or the public port or airport services c ontractor, shall count and verify, within the port 
area, the packages or goods that are damaged or s howing signs of tampering and shall immediately 
report the findings to the customs.  The carrier shall be required to transmit or present the findings 
to the Customs Authority in writing, with the signatures of the port or airport authority, 
the concessionaire or the public port or airport services contractor attesting to their content. 
 
Article 268.  Control of time spent and exit from the port or airport zone.  The port or airport 
authority, the concessionaire or the public port or airport services contractor shall transmit electronically to the relevant Customs Authority and in accordance with the stipulations of the 
Customs Service, a weekly report on the means of  transport unloaded at the port, the goods unloaded 
in their warehouses and the itinerary arranged in a dvance by the port or airport authority for the 
mooring of vessels or the arrival of aircraft during that week. 
 The port or airport authority, the concessionaire or the public port or airport services contractor shall not allow the means of transport and their cargo to  leave the primary zone without the permission 
of the Customs Authority. 
 
Article 269.  Cancellation of the cargo manifest.  Upon presentation of the goods declaration 
determining a customs regime or of other documents  authorizing a customs operation, the transport 
document in the cargo manifest will then be cancelled, if appropriate.  It shall be understood that the cancellation of all transport documents will result in the cancellation 
of the cargo manifest. 
 The cancellation shall be done in the Customs Servi ce's electronic system or in the medium it uses 
for the control of cargo manifests.  G/VAL/N/1/NIC/1 
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  SECTION II 
 
TRANSHIPMENT 
 
Article 270.  Provenance.  The transhipment shall take place when the goods are shown in the cargo 
manifest, which also indicates the customs post wh ere it is to be done, except in cases of unforeseen 
circumstances or force majeure  proven to satisfaction of the Customs Service, which justify 
undertaking the operation at another customs post or location authorized by it.  Article 271.  Direct and indirect transhipment.  Direct transhipment is that in which goods 
are transferred directly from one means of transport to another. 
 Indirect transhipment is that in which goods are tr ansferred from one means of transport to another, 
after having been deposited in customs areas.  The re levant manifest must be presented in both cases. 
 
Article 272.  Application.  The transhipment application shall be submitted to the Customs Authority 
by the carrier, the consignee or his representative, in the prescribed formats and by electronic data 
transmission or other authorized means, a nd shall contain the following information: 
  (a) Identification of the carrier;  
 (b) identification of the means of transpor t on which the goods arrived and of that which 
will take them to their final destination; 
  (c) cargo manifest number;  
 (d) quantity, weight and generic description of the goods; 
  (e) justification for the transhipment and an indication of the place where it will be done;   (f) indication of the final destination of the goods;  and  
 (g) indication of any additional activities required. 
 When required by the Customs Authority, the related application must be accompanied by a copy of 
the cargo manifest.  
Article 273.  Permitted transhipments.  The Customs Service may permit goods to be transferred 
from one means of transport to another, though it must be the totality of the goods shown in the transport document included in the cargo manifest.  Article 274.  Intervention of the Customs Authority.  Transhipment operations shall invariably 
require the involvement of the Customs Authority, and if appropriate, even that of some other 
competent authority. 
 Transhipment operations shall take place at the cu stoms facilities concerned or in areas of operation 
authorized by the Customs Service, provided that they fulfil the conditions for adequate security and 
handling, except in cases of unforeseen circumstances or force majeure  proven to satisfaction of the 
Customs Service, which justify undertaking the operation at another customs post or location 
authorized by it.   G/VAL/N/1/NIC/1 
 Page 105 
 
 
  Article 275.  Cancelling the transport document.  The transport document included in the inbound 
manifest shall be cancelled in the appropriate  cases once the transhipment has been effected 
and recorded in the outbound manifest.  Article 276.  Transhipment time-frame.  Transhipment shall be carried out on a controlled basis, 
under conditions established by the Customs Authority, within a maximum of 24 working hours 
calculated from the time of authorization.  If for some substantiated reason the interested part y should need more time for the transhipment, 
he must indicate this in a written request and th e Customs Authority shall examine the situation and 
grant the extension of the period if appropriate. 
 Should the transhipment not take place within the set  time-frame or the extra time granted, as the case 
may be, the goods shall be deemed surrendered.  
Article 277.  Goods requiring special handling.  Authorization may be granted for the transhipment 
of dangerous goods such as explosive, flammabl e, corrosive, polluting and radioactive goods the 
handling of which could endanger ge neral health or security and in general those requiring technical 
or specialized handling, when they fulfil the requirements and conditions stipulated by the competent authority.  
Article 278.  Damaged or destroyed goods.  Goods that are damaged or destroyed during 
transhipment operations owing to unforeseen circumstances or force majeure  may be: 
  (a) Imported as they are;  or  
 (b) rendered completely useless under th e supervision of the Customs Service. 
 Article 279.  Additional activities.  During the transhipment process, the Customs Authority may 
authorize the following activities with respect to the goods:   (a) Regrouping; 
 
 (b) identification of packages;  and   (c) repair or replacement of defective packaging.  
SECTION III 
 
RETURN SHIPMENT  
 
Article 280.  Application for reshipment.  The application for reshipment of foreign goods unloaded 
by mistake shall be submitted to the relevant Cust oms Authority by the carrier, the consignee or his 
representative, in the prescribed formats and by electronic data transmission or other 
authorized means.  The Customs Authority may expressly authorize the tr anshipment operation, provided that it complies 
with the conditions set down in Article 67 of the Code. 
 
Article 281.  Reshipment time-frame.  No security shall be required for the granting of reshipment 
authorization, and it must take place with in ten days as from the authorization. 
 G/VAL/N/1/NIC/1 
Page 106  
 
  If for some substantiated reason the interested pa rty should need more time for the reshipment, 
he must indicate this in a written request and th e Customs Authority shall examine the situation and 
grant the extension of the period if appropriate.  If reshipment is not effected within that peri od, the goods shall be deemed surrendered, without 
prejudice to other liabilities that may be inferred. 
  
SECTION IV 
 
TEMPORARY WAREHOUSES 
 
Article 282.  Goods in temporary warehouses.  The consignee, carrier, deconsolidator, express 
delivery or courier companies, customs agent or the special customs attorney may request, 
as appropriate, in the manner and by the means sp ecified by the Customs Service, the transfer 
of goods to temporary warehouses, except in the case indicated in Article 126 of these Regulations. 
 Article 283.  Temporary warehousing time-frame.  Goods may remain in temporary storage for 
a maximum of 20 days counted as from the date of completion of unloading from the vessel or aircraft, and in the case of land traffic as from the arrival of the means of transport.  
Should this period expire without the goods having  been assigned to a customs regime or operation, 
they shall considered surrendered goods.  Article 284.  Verification .  The entry of goods into or their exit from temporary warehouses shall 
be verified by computerized means and in acco rdance with the procedures corresponding to the 
authorized operation or regime and those established by the Customs Service. 
 Article 285.  Request for permission to carry out activities during temporary storage.   To carry 
out the activities provided for in Article 289 of these Regulations, a request for permission must be submitted to the competent Customs Author ity by the consignee, his representative, 
the customs agent or special customs attorney, deconsolidator or express delivery or courier 
services company. 
 The Customs Authority shall take a decision within the working day following the submission.  If the 
activity is authorized, it must be undertaken during business days and hours.  If no decision is issued 
within the stated time-frame, it shall be assumed to  be favourable to the applicant.  In no case shall 
this decision suspend or extend the time during wh ich goods may remain in temporary warehouses. 
 Article 286.  Report on receipt of goods.  Upon receipt of goods for custody, the temporary bonded 
warehouse operator shall to transmit electronically  to the Customs Service a report on the receipt 
of the cargo manifest concerned, indicating the outcome of the unloading;  this must be done 
within three hours of completion of the unloading and must indicate, inter alia , the information 
contained in the unloading report in accord ance with Article 489 of these Regulations.  
 Article 287.  Goods that may be placed in temporary warehouses.  Except for the cases foreseen 
in these Regulations, all types of goods coming from abroad or in free circulation and intended for export may be introduced into temporary warehouses. 
 
In the case of dangerous goods, Article 234 of these Regulations shall apply. 
  G/VAL/N/1/NIC/1 
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  Article 288.  Goods in a state of decomposition.  When the deposited goods are in a state 
of decomposition or contamination, the lega l representative of the temporary bonded warehouse 
is required to inform the Customs Service so th at, once the competent au thority has intervened, 
an order can be given for them to be destroyed;  th e interested party shall be notified of the place, date 
and time of the said destruction so that the party can be present.  Failure of the interested party 
to be present shall be taken as consent.  The compet ent authorities shall participate in the destruction 
of the goods and must be notified in good time thereof.  Any costs incurred shall be borne by the consign ee of the goods or the warehouse operator, as the case 
may be. 
 
The consignee may request the permission of the Cust oms Service to take delivery of items in those 
shipments that are in good condition, and may rout e them as appropriate, in accordance with the 
decision of the competent authority. 
 
Article 289.  Activities during temporary storage.  While the goods are in temporary storage they 
may be subject to the following actions by the interested party under the supervision 
of the Customs Authority:   (a) Preliminary examination;  
 (b) inspection, weighing, measuring or counting; 
  (c) the placement of marks or signs to identify packages;   (d) the taking of samples for analysis or examination; 
 
 (e) division or repacking;   (f) emptying or partial unloading;   (g) destruction; 
 
 (h) checking the operation of machinery or performing maintenance, provided their state 
or nature is not altered; 
  (i) care of live animals; 
 
 (j) steps to preserve perishable goods;  and   (k) those necessitated by unforeseen circumstances or force majeure . 
 Article 290.  Liability.  Persons who have obtained authorizati on to provide temporary goods storage 
services shall be directly liable to the Customs Se rvice for the amount of taxes payable on goods that 
are lost or damaged during storage for reas ons attributable to the warehouse operator. 
  G/VAL/N/1/NIC/1 
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  TITLE V 
 
CUSTOMS CLEARANCE 
 
CHAPTER I 
 
PRELIMINARY PROCEDURES 
 
SECTION I 
 
ADVANCE RULINGS 
 
Article 291.  Definitions.  For the purpose of this Section, the following definitions shall be used: 
 Competent authority for issuing advance rulings, whic h may be abbreviated as "competent authority":  
Customs Service and competent authority for the administration of treaties of each State Party, 
acting jointly or separately.  Full identification:  Includes the full name of the applicant, whether a natural or legal person;  
the identity document number if it is a natura l person or the corresponding registration number 
if it is a legal person;  the name and tax registra tion number of the parent company if it is a branch, 
and the importer registration number if applicable. 
 Article 292.  Capacity and representation.  Any importer, producer or exporter, whether a natural 
or legal person, has the capacity to request an  advance ruling from the competent authority. 
 
The importers, producers or exporters, may submit th eir requests in person or be represented by duly 
accredited proxies or legal representatives.  Any party with a legitimate interest in the issue of an advance ruling may adhere to the respective 
application, without altering any of the elements presented by the applicant.  To do so, the party shall state that interest in writing.  In such a case the applications will be grouped together and 
a single advance ruling issued. 
 Article 293.  Requirements and form of the application.  Requests for the issue of an advance 
ruling must be submitted in writing to the competent authority, must concern just one of the matters envisaged in Article 72 of the Code and contain the following: 
 
 (a) Full identification and domicile of the applicant(s);   (b) full identification and domicile of the legal representative of the applicant(s), 
if applicable; 
 
 (c) an indication of the type of advance ruling being sought; 
  (d) address or channels for receiving no tifications relating to the application; 
 
 (e) a statement that the goods whose importati on could be affected by the advance ruling 
have not been imported; 
 
 (f) affirmation under oath of the veracity  of the information provided.  The oath 
is deemed to have been taken with the signing and submission of the relevant application;  
and  G/VAL/N/1/NIC/1 
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   (g) an accurate and detailed description of th e goods covered by the application as well as 
any other information necessary for the advance ru ling to be issued and for the application. 
 The applicant shall submit the above information in physical or electronic form and may add any 
information or clarification he may deem relevant.  Where appropriate, the applicant shall be required 
to keep the electronic confirmation of receipt as pr oof of the date of fili ng of the application. 
 Article 294.  Documents to be submitted with the application.  The following must be submitted 
with the application:  
 
 (a) A copy of identity document of the applicant when it is a natural person or proof 
of the existence of the applicant when it is a legal person; 
  (b) proof of legal representation, ma ndate or power, as applicable;  and 
 
 (c) other documents requested by the Cust oms Service depending on the kind of ruling 
being applied for. 
 Article 295.  Timing.  No advance ruling may be requested in respect of goods already imported, 
for which the clearance process has begun, or which ar e in the process of being verified or challenged. 
 
Article 296.  Truthfulness of the information.  Should the applicant supply false or inaccurate 
information or omit circumstances or facts of releva nce to the adoption of the advance ruling, or fail 
to act in accordance with the terms and conditi ons of the advance ruling issued, the competent 
authority may cancel, modify or revoke the ruling and apply the appropriate sanctions including civil, 
criminal and administrative actions. 
 
Article 297.  Express withdrawal.  The applicant may withdraw his application at any time and shall 
accordingly inform the competent authority.  However, should the competent authority deem 
it necessary to rule on the application, it may issu e a general ruling that clarifies the subject-matter 
of the withdrawn request.  
Article 298.  Tacit withdrawal.  The applicant shall be deemed to  have withdrawn the application 
when, having been requested by the competent au thority to complete requirements or attach 
documents or submit the information mentioned in the preceding articles, the applicant fails 
to respond within the period stipulated in Article  300 of these Regulations, whether to furnish the 
information or documents or to demonstrate the impossibility of obtaining them, or show their 
irrelevance.  In such a case the application will be filed away, without precluding a new request from 
the applicant at a later date.  Article 299.  Issuance of advance rulings.  In each case the competent authority shall have 
a maximum of 150 calendar days as from receipt of the application in which to issue the advance 
ruling, provided that the applicant has provided all information required by the competent authority, 
including a sample of the goods for which an adva nce ruling is being sought, should the authority 
request it.  Article 300.  Incomplete applications.  When the application is not accompanied by the documents 
or information necessary for the advance ruling to be issued, the competent authority shall request 
the submission of those that are lacking.  The applicant shall submit them within the ten days 
following the receipt of the request from the compet ent authority;  this period may be extended at 
the request of the interested party.  G/VAL/N/1/NIC/1 
Page 110  
 
  Article 301.  Consistency of criteria.  In issuing the advance ruling, the competent authority shall 
maintain the same criteria used to interpret and a pply the relevant legal provi sions in advance rulings 
previously issued to other applicants, provided that  the facts and circumstances are identical in all 
material respects.  When the criteria must be ch anged, the competent authority shall explain the 
reasons for the change in the advance ruling. 
 
Article 302.  Administrative responsibility.  The expiry of the period for the issuance of the advance 
ruling pursuant to Article 299 of these Regulations  neither absolves officers from responsibility nor 
relieves them of the obligation to settle the appli cation, provided that the import operation to which 
it relates has not taken place. 
 
Article 303.  Features of rulings.  Advance rulings must be issued in writing and must fully cover 
the subject-matter submitted by the applicant as well as  any other information deemed relevant by the 
competent authority.  
Article 304.  Content of rulings.  Advance rulings must consist at least of the following parts: 
  (a) A header clearly indicating the authority responsible for issuing it;   (b) the factual and legal basis on which it was issued;  
 (c) an evaluation of the informa tion attached to the application; 
 
 (d) an exact description of the goods and, if appropriate, a reference to the samples, 
photographs, plans, drawings or relevant detaile d descriptions submitted with the application; 
 
 (e) a description of the operations and measures to be carried out or conditions to be met 
at the time of entry of the goods, when the subject-matter of the application so warrants;  
 (f) a description of the industrial process a nd operations undergone by the goods before 
entering the customs territory of importation, wh en the subject-matter of the application so 
warrants; 
 
 (g) a statement on the subject-matter of the application;  and   (h) the effective date.  
Article 305.  Notification.  The applicant shall be notified of a dvance rulings in accordance with the 
information provided in the application.  Article 306.  Appeals.  Customs-related complaints and appeals filed against advance rulings issued 
by the Customs Authority as the competent author ity shall be governed by the provisions of the 
relevant chapter in these Regulations. 
 
In the case of advance rulings issued by the au thority in each State Party responsible for the 
administration of treaties, the appeals shall be  those that are applicable for that body. 
 Article 307.  Validity.  Advance rulings shall apply as of the date of their notification or as of a later 
date specified in the ruling itself, provided that  the facts and circumstances assessed in it are 
still extant.   G/VAL/N/1/NIC/1 
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  Article 308.  Cancellation, amendment or revocation.  Final advance rulings may be cancelled, 
modified or revoked by the issuing authorities, either  ex officio or at the request of the applicant, 
when one of the following situations arises:   (a) The competent authority becomes awar e that the resolution was issued on the 
basis of false or inaccurate information.   In these cases the cancellation shall be 
effective as from the date on which the ruling was issued; 
  (b) the competent authority deems it fitting to apply different criteria to the same 
facts and circumstances covered by the initia l advance ruling.  In this event, the 
modification or revocation shall apply as of the date of the change and in no case may 
be invoked in connection with situations that arose while the ruling was in force;  or 
  (c) when the decision must be amended ow ing to changes to the rules that served 
as its basis.  In this event, the amendmen t shall apply only as of the date of the 
changes to the said rules and in no case may be invoked in  connection with situations 
that arose while the ruling was in force. 
 In the cases foreseen in subparagraphs (b) and (c), the competent authority shall make the revised 
information available to the interested persons suffi ciently in advance of the effective date of the 
amendments so that those persons can take them into account, except when it is impossible to publish 
the information in advance . 
 Article 309.  Publication of rulings.  The competent authority shall publish final advance rulings 
on its website.  
To preserve confidentiality in accordance wi th the provisions of the domestic laws 
of each State Party, the competent authority sh all keep confidential the information furnished 
by the applicant.  Final advance rulings must also be circulated to  all customs offices, starting with the one where 
the goods will be declared.  
 
Article 310.  Binding nature of advance rulings.  Advance rulings are binding on individuals 
and the competent authority when presented in co nnection with any imports that match the facts 
and circumstances that gave rise to their issuance.  
 
SECTION II 
 
PRELIMINARY EXAMINATION 
 
Article 311.  Preliminary examination.  For the purposes of Article 74 of the Code, the person 
making the declaration or his representative shall be entitled to conduct a preliminary examination 
of goods about to be cleared.  The bonded warehouse operator shall be required to make the necessary facilities available 
to consignee for the conduct of the preliminary examination of the goods. 
 
Article 312.  Conduct of the preliminary examination.  No acts that modify or alter the nature 
and quantity of the goods shall be permitted during the preliminary examination.  When a preliminary 
examination has taken place, the goods declaration shall indicate this.  G/VAL/N/1/NIC/1 
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  The bonded warehouse operator must take the releva nt protective and custodial measures during the 
conduct of the preliminary examination.  In the case of goods located in premises under the custody of the Customs Authority, the application 
must be submitted to this authority, and must st ate the intention to inspect the goods physically. 
 
A report on the preliminary examination shall be  drawn up and signed by the person who carried 
it out and by the representative of the bonded warehou se operator;  the said report shall remain in the 
custody of the bonded warehouse operator.  
Article 313.  Discrepancies during the preliminary examination.  If discrepancies are found with 
respect to the supporting documentation during th e preliminary examination, the designated 
Customs Authority or the representative of the bond ed warehouse operator shall verify the fact and 
state it in a report for immediate transmission to the Customs Authority.  A copy of that report may be attached to the relevant customs declaration. 
SECTION III 
CORRECTION OF TRANSPORT DOCUMENTS 
Article 314.  Correction of transport documents.  The information in transport documents may 
be corrected by means of a letter issued by the carri er at the point of shipment or by the shipper's 
agent or representative in the State Party, as the case may be.  Such corrections must made before the 
goods are cleared. 
 
SECTION IV 
 
TAKING OF SAMPLES 
 Article 315.  Taking of samples.  The customs office overseeing the goods may take or authorize the 
taking of samples from the goods before clearance, wh ether ex officio or at the request of the 
interested party.  When the cust oms office acts ex officio it shall be required to notify the consignee 
or his representative beforehand.  The taking of samples shall not affect the nature of the goods 
and shall be subject to the procedure pr escribed in Article 344 of these Regulations. 
 
Should a physical or chemical analysis of the samp le be requested, the cost shall be borne by the 
interested party.  If the analysis is ordered by  the Customs Authority or any other government 
authority, it shall be at no cost to the consignee or his representative. 
SECTION V 
INTELLECTUAL PROPERTY 
Article 316.  Border measures in respect of intellectual property.  The Customs Services 
of States Parties shall be empowered to apply bor der measures in respect of intellectual property 
in the case of goods that may be infringing intelle ctual property rights, pursuant to the provisions 
of the applicable laws.  Border measures shall mean those applied by th e Customs Authority with a view to the due 
observance and protection of industrial property rights, copyrights and neighbouring rights. 
  G/VAL/N/1/NIC/1 
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  The customs authorities shall apply border measure s based on rulings by the competent authority 
or ex officio when appropriate, and upon a duly substantiated complaint filed by the owner of the 
right, subject to the posting of a security to indemnify the consignee of the goods for possible damages.  
As a precaution, the Customs Authority may retain th e goods and prevent their clearance.  It shall then 
notify to owner of the intellectual property rights that are presumably being violated so that the owner may launch the corresponding legal actions.  If this is not done, the Customs Authority may then 
authorize the clearance of the goods, unless there is reasonable presumption of a crime, in which case 
it shall report the matter to the competent authority. 
 
If ordered by the competent authority, the Customs Authority may proceed to destroy the goods that 
are infringing protected intellectual property rights, when appropriate.  
CHAPTER II 
 
COMMON PROVISIONS FOR THE CUSTOMS CLEARANCE OF GOODS 
 
SECTION I 
 
THE GOODS DECLARATION 
 
Article 317.  Goods declaration.  To be assigned to a customs regime, all goods must be covered 
by a goods declaration.  The obligation to declar e also covers duty-free goods and those enjoying any 
form of tax exemption or exoneration.  
The provisions of the preceding paragraph shall not prevent the application of prohibitions 
or restrictions warranted by considerations of pub lic order, morality and public safety, the protection 
of health, the environment, human life, the fauna and flora, the protection of the national artistic, 
historical or archaeological heritage or of intellectual property.  Article 318.  Form and medium for presenting the goods declaration.  The goods declaration shall 
be submitted via electronic transmission or us ing the forms or formats authorized by 
the Customs Service, after completion of the cust oms formalities and the advance electronic payment 
of the duties and taxes, where appropriate.  Simplified declarations may be submitted when the nature of the regime so permits, in which case 
the Customs Service shall specify  the information that they must contain at a minimum. 
 The use of computerized media and electronic ch annels for the exchange of information shall 
be entirely valid for the formulation, transmission, recording and filing of the goods declaration, the 
related information and the documents  that must be attached to it. 
 
Article 319.  Conditions for the submission of the goods declaration.  For the purposes 
of submitting the goods declaration, the following conditions, inter alia , must be fulfilled: 
  (a) It must be related to a single customs regime;  
 (b) it must be done on behalf of the persons with the right to dispose of the goods, subject 
to any legal exceptions; 
  (c) the goods must be stored in a single warehouse or at a single location;  G/VAL/N/1/NIC/1 
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   (d) the landed goods must be shown in the respective cargo manifest, even if they 
are covered by one or more transport documen ts, subject to any legal exceptions;  and 
  (e) any other legally established conditions.  
Article 320.  Content of the goods declaration.  Depending on the customs regime involved, the 
goods declaration shall contain, inter alia , the following information: 
  (a) Identification and tax registration of the declarant;  
 (b) identification of the customs agen t or of the special customs attorney, 
when appropriate; 
  (c) the identification code of the ca rrier and of the means of transport; 
 
 (d) the customs regime being requested; 
 
 (e) the country of origin and provenance;  and if applicable, the country of destination 
of the goods; 
  (f) the cargo manifest number, if appropriate; 
 
 (g) the characteristics of the p ackages, such as quantity and class; 
  (h) the gross weight of the goods in kilogrammes;  
 (i) the tariff code and commercial description of the goods; 
  (j) the customs value of goods;  and   (k) the amount of the customs tax obligation, where appropriate.  
In the case of goods that can be identified indi vidually, the serial numbers, make, model, or, 
failing that, the technical or commercial specifications must be declared.  Article 321.  Documents supporting the goods declaration.  Depending on the customs regime 
involved, the goods declaration must be supported, inter alia , by the following documents: 
 
 (a) A commercial invoice in case of an international purchase and sale transaction, 
or an equivalent document in other cases;  
 (b) transport documents, such as the bill of la ding, consignment note, airway bill or some 
other equivalent document; 
 
 (c) the declaration of the customs value of the goods, if applicable;   (d) the certificate of origin of the goods, when appropriate;  
 (e) licences, permits, certificates or other documents relating to compliance with 
the restrictions and non-tariff regulations to which the goods are subject, and any 
other authorizations; 
  G/VAL/N/1/NIC/1 
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   (f) securities that may be required owing to  the nature of the goods and the customs 
regime for which they are intended;  and 
  (g) the document covering the exemp tion or exoneration if applicable. 
 
The originals of the aforementioned documents must  be attached to the goods declaration subject 
to the exceptions set down in these Regulations, or they may be transmitted electronically to the 
Customs Service's computer system, in which case they shall have the same legal effect as those in hard copy.  
In the case of definitive imports and when the Cu stoms Service so requests, the export or re-export 
declaration or equivalent document from the exporting country must be attached to the 
goods declaration, as stipulated by that Service.  Article 322.  Documents for partial withdrawals.  When a transport document covers goods 
intended for two or more regim es, the number of the goods declaration containing the original 
documents that covered the clearance must be indi cated.  For this purpose, the Customs Services may 
allow the use of photocopies certified by the Customs Authority.  The use of photocopies of the supporting documents  certified by the Customs Authority shall also 
be permitted when partial shipments need to be made. 
 
In both cases the consignee must be the same, and the goods declarations using photocopies must 
show the number of the goods declaration to whic h the original supporting documents are attached. 
 Article 323.  Commercial invoice .  The Customs Service may deci de that the commercial invoice 
should be in Spanish or that the corresponding tr anslation should be attached.  The commercial 
invoice must contain at least the following information:   (a) Name and domicile of the seller;   (b) place and date of issue; 
 
 (c) name and domicile of the buyer of the goods;   (d) a detailed description of th e goods, by make, model or style; 
 
 (e) quantity of the goods; 
  (f) unit and total value of the goods;  and   (g) the terms agreed with the seller.  
When the commercial description of the goods give n in the commercial invoice comes in coded form, 
the importer shall be required to attach to the in voice a duly decoded statement of the information. 
 Article 324.  Content of the transport document .  The transport document shall contain at least the 
following information: 
 
 (a) An indication of the means of transport (air, land, sea) and the name of the vehicle 
in the case of maritime traffic and the flight number in case of air traffic;  G/VAL/N/1/NIC/1 
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   (b) the name, business name or denomination of the shipper, the carrier and the 
consignee, as appropriate; 
  (c) the port of loading or shipment and of unloading;  
 (d) class and quantity of packages; 
  (e) a generic description of their content;   (f) gross weight in kg; 
 
 (g) value of the contracted freight and other charges;   (h) number of the bill of lading enabli ng it to be processed individually;  and 
 
 (i) the place and date of issue of the document. 
 Article 325.  Transmission of the transport document.  The bill of lading, the airway bill and the 
consignment note shall constitute the document of title to the goods and shall be subject to the 
regulations on securities in force in States Parties.  When being transmitted in full, it must be done by endorsement.  Where the transmission is partial, it shall be done by assignment of rights in the 
cases and on the terms stipulated by the hi gher authority of the Customs Service. 
 Article 326.  Inadmissibility of the declaration.  If the goods declaration contains inconsistencies 
or errors, or if in general the requirements for the application of the requested regime have not been 
fulfilled, the goods declaration will be rejected an d returned to the decl arant for correction and 
re-submission, by the same electronic channels or  any other authorized means, as the case may be. 
 Amongst others, the grounds for non-acceptance of  the goods declaration may be the following: 
 
 (a) There is a discrepancy between the inve ntory or record of goods entered in the 
computer system of the Customs Service and the requested clearance; 
 
 (b) not all the available spaces in the goods  declaration have been filled out, when 
it is mandatory to do so under the regime or modality being requested;  
 (c) there is an inconsistency in the info rmation transmitted electronically, between the 
data contained in the declaration itself or betw een those data and the information registered; 
 
 (d) when there are discrepancies between  the information contained in the goods 
declaration and that shown in its supporting documents;  
 (e) when not all the requisite documents are provided or transmitted electronically 
in keeping with the nature of the regime involved; 
 
 (f) the applicable taxes have not been paid or guaranteed, where required;  and 
  (g) any others determined by the Customs Service. 
 
When it is determined that the electronic tran smission of the goods declaration was done making 
undue use of a code to access the Customs Servic e's computer system, the acceptance of the 
declaration shall be cancelled and the corresponding liabilities deduced.  G/VAL/N/1/NIC/1 
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  Article 327.  Dispatches with partial or staggered unloading.  For shipments involving goods 
which, owing to their nature, cannot be transporte d by a single means of transport, the merchandise 
may be dispatched with a single goods  declaration in the following cases: 
  (a) Operations carried out by rail; 
 
 (b) knocked-down machinery or entire producti on lines or prefabricated structures that 
have been disassembled;  
 (c) bulk goods of the same type; 
 
 (d) sheet metal and rolled wire;   (e) reels of paper;  and  
 (f) shipments of goods of the same quality and,  if applicable, make and model, provided 
that they are classified under the same tariff h eading.  The provisions of this subparagraph 
shall not apply when the goods can be identified individually by their serial number. 
 In these cases, the goods declaration must be subm itted when the goods contained in the first means 
of transport are being shipped, and must indicate the total number of vehicles in which the partial 
or staggered shipments associated with the aforementioned declaration will take place.  
For subsequent dispatches, a record shall be kept of partial or staggered unloading, which will indicate 
the corresponding batch number and contain a report on or copy of the goods declaration covering the 
shipment and shall be subject to the risk analysis system.  
Article 328.  Minimum information for partial or staggered unloading.  For cases in which the 
partial or staggered unl oading process is used, the following minimum data must be submitted: 
  (a) The number of the goods declaration concerned;   (b) the corresponding batch; 
 
 (c) the consignee of the goods;   (d) a description of goods;  and  
 (e) gross weight in kg. 
 Article 329.  Invoice for different shipments or partial dispatches.  When the commercial invoice 
covers two or more shipments that are entering on different dates, the subsequent goods declarations 
must be accompanied by a copy of the invoice certifie d by the Customs Authority, unless this control 
is performed via the computer system. 
 
Article 330.  Advance declaration.  For the purposes of the Article 80 of the Code, the goods 
declaration may be submitted prior to the arriva l of the goods, when they are intended for the 
following regimes:  
 (a) Definitive import and its modalities; 
  (b) temporary importation and re-exportation in the same state;   (c) temporary admission for inward processing; G/VAL/N/1/NIC/1 
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 (d) free zones;  
 (e) re-import, including goods that are re-imported under the regimes involving 
temporary export and re-importation in the same state and temporary export for outward 
processing;  and 
  (f) any others determined by the Customs Service.  Goods admitted under consolidated transport documents  may not be subject to advance declaration.  
Likewise, the higher authority of the Customs Service may determine other goods that shall not 
be subject to advance declaration, in the light of the physical infrastructure and technological facilities needed to process these declarations and perform proper controls.  Article 331.  Provisional declaration.  The goods declaration may be authorized provisionally by the 
Customs Service in the case of bulk goods shipments a nd others that may be determined by the higher 
authority of the Customs Service.  Article 332.  Formalities for the provisional declaration.  For the purposes of the preceding article, 
all the cargo shown on the manifest must be decl ared and the duties duly paid, or, if applicable, 
guaranteed when the higher authority of the Cust oms Service so authorizes, even though the goods 
may still be required to undergo immediate verifi cation.  The goods may be released by means 
of partial withdrawals, which must be notified el ectronically and validated in the computer system. 
 The definitive declaration shall be submitted within the five days following to the completion of the 
loading or unloading of the goods covered by the declaration, except when  there are time-limits 
stipulated by specific regulations.  In the case of other goods, the deadline shall be 15 days as from the 
date of authorization of the provisional declara tion.  The Customs Services may set a different 
deadline for goods imported by State institutions.  Article 333.  Procedure for co rrecting the declaration.  Whenever the declarant has reason 
to believe that a declaration contains incorrect in formation or omissions, he shall immediately file 
a request for rectification.  If the request for rectif ication is admissible, the declarant shall be required 
to transmit the corrected goods declaration and, if  appropriate, attach to it the voucher confirming 
payment of the duties plus the corresponding interest when applicable.  If notice of the start of an audit procedure has been served at the time of submission of the request for 
correction, the said request shall automatically form  part of the procedure, provided that it is still 
ongoing.  For this purpose, the auditee shall inform the officers concerned of the existence of the 
request, which will be considered for the final settleme nt of the customs tax liability.  At all events, 
the request for rectification will be settled when the audit procedure is concluded. 
 Auditees may correct goods declarations, taking the following into account: 
 
 (a) The request for correction shall be s ubject to approval by the Customs Authority. 
  (b) In cases of assessment by the Customs Authority, the auditee may rectify the goods 
declaration following notification of the conc lusion of the audit procedure and pending the 
final ruling that assesses the tax obligation.  
 
 (c) The correction of the goods declaration may furthermore include any item or element 
that affects the tax base used for the assessment. 
  G/VAL/N/1/NIC/1 
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  The submission of the request or the corrected goods declaration shall not prevent the execution of the 
corresponding audits or the de termination of any liabilities. 
 
SECTION II 
 
CUSTOMS CLEARANCE OF GOODS 
 
Article 334.  Acceptance the goods declaration.  The goods declaration shall be deemed accepted 
once it is validated and recorded in the comput er system of the Customs Service or another 
authorized medium. 
 
Article 335.  Risk analysis methodology.  The goods declaration accepted by the Customs Service 
shall be made subject to the risk analysis system  within the time-frame set by the Customs Service, 
with a view to determining the appropriateness of an immediate verification of the declared information. 
 
When the risk analysis determines the appropriaten ess of an immediate verification of what has been 
declared, the customs agent, or the declarant or the special customs attorney shall submit to 
the Customs Service the documents supporting the goods declaration.  Those documents shall be submitted within the time-frame set by the Customs Service. 
 
Article 336.  Immediate verification.  Immediate verification may consis t of a review of documents 
or a documentary and physical examination fo r the purpose of verifying the exact fulfilment 
of customs obligations.  
Documentary verification shall consist of an analys is by the Customs Authority of the information 
declared and a comparison with the documents supporting the declaration and other information 
requested of the declarant or his representative,  and contained in the archives or database 
of the Customs Service.  The physical and documentary examination is th e act whereby the Customs Authority verifies, 
physically and based on the documentation, complian ce with respect to such determinants of the 
customs tax obligation as nature, origin, provenance,  weight, tariff classification, state, quantity, 
value and other identifying characteristics or conditions.  The physical and documentary examination may be total or partial, based on the general guidelines 
or criteria issued by the Customs Service, and must  take place within the 24 hours following the time 
when the goods are made available to the customs officer appointed for that task, 
unless the Customs Authority requests a longer time-fr ame according to the characteristics and nature 
of the goods.  Article 337.  Making the goods available.  The declarant shall make the goods available to the 
appointed customs officer so that he may conduct the physical inspection within the time-limit set 
by the Customs Service;  it shall be incumbent on the declarant to open and group the packages and 
to undertake any other operations n ecessary to facilitate their inspection. 
 Article 338.  Handling at the expense of the declarant.  When the goods to be inspected call for 
measures including technical or specialized ones for handling, moving or inspecting them, 
the Customs Authority shall request the declaran t or his representative to place personnel at its 
disposal within a period of 48 hours counted as from the time the request is made.  Should the 
declarant or his representative fail to do so, the Cust oms Authority is empowered to hire the relevant 
services at the expense and risk of the declarant. G/VAL/N/1/NIC/1 
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The declarant or his representative shall also be required, within the same time-limit, to provide the Customs Authority when required with technical reports allowing for the full identification of the 
goods, such as catalogues, industrial designs, plans, brochures and others.  Article 339.  Verification without the presen ce of the declarant or his representative.  
The Customs Authority shall proceed ex officio with  the verification and review of the customs tax 
liability assessment on the basis of the available in formation and without prejudice to appropriate 
penalties or complaints against the responsible auxiliaries and the declarant, when immediate 
inspection cannot be carried out with in the time-limits stipulated in  Article 336 of these Regulations, 
because the interested parties: 
  (a) Fail to present the documents requested by Customs in support of the electronically 
transmitted declaration; 
 
 (b) fail to present other information requested  of the declarant or the customs agent; 
 
 (c) have not provided facilities to the custom s official or fulfilled technical requirements 
for the physical inspection of the goods , in accordance with the applicable 
statutory provisions;  or  
 (d) are the subject of a complaint receiv ed by the Customs Authority or another 
competent authority. 
 Article 340.  Effects of the physical inspection.  When the physical inspection involves only some 
of the goods covered by a single declaration, the resu lts of the inspection shall also be applied to the 
other goods in the same tariff category. 
 Article 341.  Taking of samples in verifying the goods.  In the process of immediate verification the 
Customs Authority may take samples in accordance  with the conditions and procedures prescribed 
in these Regulations.  For all legal purposes, samp les taken shall constitute a certified samples. 
 
Article 342.  Return of samples.  Samples shall be returned to the interested party in an unimpaired 
state, except where they are entirely used up  or destroyed as a result of the analysis.  
The Customs Authority shall keep the sample in its possession for the time needed to conduct 
the analysis.  
Article 343.  Tax obligation in the event of destruction of samples.  If the taxes have not been paid, 
the value of the sample destroyed during the anal ysis shall be deducted from the tax base of the 
resulting customs tax obligation, unless the destruc tion is attributable to the interested party. 
 If the relevant taxes have been pa id on samples that are used up, rendered useless or destroyed during 
the process of analysis, the declarant or his representa tive shall be notified so that an application can 
be filed for a refund of the taxes concerned. 
 Article 344.  Sampling procedure.  When samples are taken during the verification process, a record 
shall be drawn up containing the names of thos e present, the place, date and time, a detailed 
description of the samples, the pack aging used to protect them and any other circumstance that has 
affected the process, which must be recorded in the computer system. 
 This procedure shall not prevent release of the goods, except where the possible commission 
of a customs tax or criminal offence is detect ed, in which case the relevant proceedings shall 
be initiated immediately.  G/VAL/N/1/NIC/1 
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When the result of the analysis h as been finalized, the interested party shall be notified that the 
samples are at his disposal and that if they not  recovered within a period of one month as from the 
notification, they shall be deemed surrendered.  
Article 345.  Delivery of samples.  The Customs Service shall send th e samples to the place where 
the analysis is to be undertaken by the fastest means available to it, ex cept when the samples are 
taken, as the case may be, by the customs laborat ory staff, another laboratory recognized by 
the Customs Service or a particular customs office,  in which case this fact must be placed on record. 
 
Laboratories and customs offices that receive samp les shall make the necessary records and controls 
to identify the officers responsible for keeping or handling them in any way.  If instances of theft or improper handling are dete rmined to have occurred, the administrative 
or judicial procedures shall be initiated to establish the corresponding liabilities. 
 
Article 346.  Non-requirement of samples .  No samples shall be need ed to determine the customs 
value of goods when they are fully identifiable by means of their make, model, series or manufacturer's catalogue, technical specifi cations or any other documents based on which 
they can be valued.  
Article 347.  Place of the inspection.  The physical inspection of the goods shall take place at the 
facilities or locations authorized for the purpose by the Customs Authority. 
 Authorization may be given for the inspection to be done at other facilities in the special cases 
contemplated in Article 258 of these Regulations. 
 
Article 348.  Presence of the declarant or his representative during the physical inspection.  
The declarant or his representative are entitled to  witness the physical inspection of the goods. 
 Should the declarant or his representative not attend,  the procedure stipulated in Article 339 of these 
Regulations shall be followed. 
 
Without prejudice to the provisions of the precedi ng paragraph, the Customs Authority may require 
the mandatory presence of the declarant or his represen tative during the physical examination, so that 
he may furnish any information needed  for the purposes of the inspection. 
 
Once the immediate verification has begun, the appointed customs officer is responsible 
for its completion.  Should the aforementioned officer be unable to complete the immediate 
verification, the respective Customs Authority shall appoint another officer to carry out the operation, 
and shall make a note of this change in the corresponding record or report.  Article 349.  Results of th e immediate verification.  When there is conformity between what 
is declared and the outcome of the immediate verifi cation, the release of the goods shall be permitted. 
 When the results of the immediate verification rev eal discrepancies as to tariff classification, value, 
quantity, origin of goods or any other information supplied by the declarant or his representative with 
respect to the fulfilment of customs obligations, th e Customs Authority shall undertake the relevant 
corrections and adjustments to the goods declarati on and, if appropriate, shall launch administrative 
and judicial proceedings to determine the corresponding actions and liabilities, unless the Customs Services regulate the handling of the above -mentioned discrepancies in some other manner. 
 G/VAL/N/1/NIC/1 
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  Without prejudice to the corresponding administrativ e procedure, the Customs Service may authorize 
the release of the goods upon the posting of a security  that covers the duties and taxes, fines and 
surcharges that may be applicable.  Article 350.  Authorization of the release.  The Customs Service shall authorize the release of the 
goods in the following cases: 
  (a) When no immediate verificati on is required upon submission of the 
goods declaration; 
 
 (b) if the immediate verification reveals no discrepancies with the goods 
declaration or any failure to comply with formalities required for the authorization of 
the regime requested;  or 
  (c) when the immediate verification h as revealed discrepancies with the goods 
declaration and they are rectified, the adjustments and fines are paid, 
or if appropriate, the corresponding security is posted when so required by the Customs Authority. 
 Release shall not be authorized in the case foresee n in letter (c) of the preceding paragraph if the 
goods are to be the subject of administrative or judicial seizure in ac cordance with the law. 
 
Article 351.  Authorization of release subject to security.   The declarant or his representative shall 
apply to the Customs Authority for author ization of release subject to a security, 
pursuant to Article 350(c) of these Regulations.  
The Customs Authority or the competent body, where appropriate, shall enforce the security 
ex officio, when a final assessment is made of the ta xes due and they are not paid within the relevant 
legal time-limit.  The Customs Services shall decide on other ways  of authorizing release subject to the posting 
of a security. 
 
At all events, authorization of release subject to secu rity shall not be granted when that authorization 
entails derogation from non-tariff restrictions and regulations. 
 Article 352.  Security.  When the release of the goods is authori zed before a security is posted, the 
security shall be provided in the manner and under  the terms stipulated in Articles 52 and 53 
of the Code.  Article 353.  Dangerous and perishable goods.   Priority shall be given to shipments of dangerous 
goods such as explosive, flammable, corrosive, pollu ting and radioactive goods, as  well as, perishable 
or easily decomposable goods and any others that in the judgement of the Customs Authority 
so warrant. 
 Article 354.  Bulk goods.   In the case of bulk goods imports, when the total weight or volume shows 
a surplus of up to five per cent of the figures s hown in the goods declaration, no administrative 
penalty shall apply and payment of the respective customs duties shall be requested by means of the 
rectification the relevant goods declaration, which may be submitted after the exit of the goods from 
the customs facility.  When the total weight or volume of the goods shows a shortfall of up to 5 per cent, a record shall 
be made of the shortfall at the request of the interested party.  G/VAL/N/1/NIC/1 
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Article 355.  Conservation of documents.  When the risk analysis system authorizes automatic 
release or release without immediate verification of the goods, the declaration and its supporting 
documents must be archived by the declarant, as appropriate.  In such a case he must keep the 
documentation available to the Customs Authority for the period prescribed in Article 87 of the Code. 
 
When the risk analysis system determines the need  for an immediate verification of what has been 
declared, the goods declaration and its suppor ting documents shall be archived by the 
Customs Service, when it so decides.  
The Customs Service shall keep the documents that  have been transmitted and received electronically 
and which support the goods declaration, in accordance with the penultimate paragraph 
of Article 321 of these Regulations.  Article 356.  Declarations in which the value is not determined by the declarant.  The customs 
duty payable shall be determined by the customs officers in the following cases: 
  (a) The import of merchandise other than luggage by travellers;   (b) relief consignments;  
 (c) non-commercial postal communications; 
  (d) small non-commercial consignments;  and   (e) other cases laid down in these Regulations or indicated by the Customs Service.  
 G/VAL/N/1/NIC/1 
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  TITLE VI 
 
CUSTOMS REGIMES 
 
CHAPTER I 
 
GENERAL PROVISIONS 
 
Article 357.  Assignment to a customs regime.  All goods entering or leaving the customs territory 
must be made subject to one of the regimes indicated  in Article 91 of the Code and must comply with 
the formalities and procedures prescribed by law.  
 Article 358.  Declaration of goods of Central American origin.  Goods originating in States Parties 
shall be declared using the Central American Un iform Customs Form and transmitted electronically,  
under the terms and conditions prescribed in  the applicable regional regulations. 
 
Article 359.  Goods benefiting under trade agreements.  Goods accorded preferential tariff 
treatment under trade agreements shall be recorded in the goods declaration, to which the certificate 
of origin must be attached, in accordance with those agreements. 
 Goods accorded preferential tariff treatment unde r trade agreements may be included in the 
declaration for goods not accorded such treatme nt, provided that the certificate of origin 
is attached thereto.  Article 360.  Security devices and identification.  The Customs Service shall take appropriate steps 
to identify goods when this is n ecessary to ensure fulfilment of the conditions attached to the customs 
regime for which the goods are declared. 
 The security devices placed on the goods or on the means of transport may only be removed 
or destroyed by the Customs Authority or with  its permission, except in cases of unforeseen 
circumstances or force majeure  duly verified to satisfaction of the Customs Service. 
 
CHAPTER II 
 
DEFINITIVE IMPORT 
 
Article 361.  Conditions for the application of the regime.  The application of the definitive import 
regime shall be conditional on the payment of duti es and taxes where applicable and the fulfilment 
of any non-tax customs obligations.  Article 362.  Content of the goods declaration under the regime.  In addition to the elements 
stipulated in Article 320 of these Regulations, the goods declaration for the definitive import regime 
shall contain the following: 
 
 (a) Information regarding the port of shipment or loading and the means 
of transport used;  
 (b) the amount of the customs tax obligation, other applicable charg es, exchange rate, and 
exemptions and tariff preferences applied, as we ll as payments made or securities posted, if 
applicable; 
  (c) identification of the docum ents required under the regime; 
  G/VAL/N/1/NIC/1 
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   (d) the cost of insurance and freight and the amount declared on the invoice;  and 
  (e) the transport document number.  Article 363.  Acceptance and verification of the goods declaration.   The import goods declaration 
shall be deemed accepted at the time stipulated  in the Article 83 of the Code and Article 334 
of these Regulations.  Once the goods declaration is accepted and where app licable, the customs duties are paid, the risk 
analysis system will be used to determine whethe r immediate verification is required or the release 
of the goods may be authorized. 
 Article 364.  Replacement of goods.  The replacement of goods, which is governed by Article 88 
of the Code, must be authorized by the Customs Service, where appropriate.  
The application for replacement must be submitted within a period of one month following the release 
of the imported goods, and must provide the following information:  
 (a) Specification of any hidden defects exhibited by the goods or an indication of the 
reasons why they are deemed not to satisfy the terms of the relevant contract, as the case may 
be; 
 
 (b) a detailed description of the imported goods and of the goods that will replace them; 
 
 (c) a declaration by the foreign supplie r attesting to the commercial replacement 
operation or acknowledging non-fulfilment of the contract in question; 
 
 (d) a certified copy of the relevant cont ract, in the event that the reason for the 
non-fulfilment of the contract is given;  and  
 (e) the arguments, documents, expert re ports and technical specifications required 
to provide evidence of hidden defects in the goods. 
 
Article 365.  Conditions for replacement.  The replacement of the goods shall be authorized when 
the following conditions are met:  
 (a) When the application for the replacemen t has been filed by the declarant or his 
representative within the time-frame s tipulated in the preceding Article; 
 
 (b) the goods to be replaced can be fully id entified and individually classified by means 
of numbers, series, models or similar means;  
 (c) the goods to be replaced are of the same quantity and in the same state as when they 
were imported; 
 
 (d) when the definitive import declaration al lows for confirmation that the goods declared 
are the same ones being presented for replacement;  and 
 
 (e) others set by the Customs Service. 
 The definitive exportation of the goods to be replaced shall not entitle the declarant to the tax benefits 
accorded in connection with this operation.  G/VAL/N/1/NIC/1 
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  Article 366.  Authorization procedure.   Upon receipt of the application for the replacement 
of goods, the Customs Service shall verify that it meets the requirements and conditions laid down 
in Articles 364 and 365 of these Regulations and, if  appropriate, shall authorize the definitive export 
of the goods for replacement;  they must be accompanied by a copy of the authorization granted as well as a copy of the customs import declarat ion originally submitted.  Before granting the 
authorization, the Customs Service may order any tests or inspections deemed appropriate. 
 Article 367.  Rejection of the application.  The Customs Service shall not approve the application 
when it fails to fulfil the requirements a nd conditions prescribed in Articles 364 and 365 
of these Regulations. 
 
Article 368.  Effects of replacement.  If the application for authorization of replacement 
is admissible, the Customs Serv ice shall issue a ruling revoking the declaration covering the goods 
to be replaced and shall offset the duties and ta xes paid on them against the goods declaration 
covering the replacement goods, which must be identical  or similar goods of equal value.  If this is not 
the case, the declarant shall pay the differe nce when a higher tax obligation is assessed 
or, if applicable, the importer may apply to th e competent authority for a refund of the amounts 
paid in excess.  The following documentation must be submitte d upon the return of the replacement goods:  
the customs declaration for the definitive import of the goods, to which must be attached a copy of the 
customs import declaration originally made, a c opy of the definitive export declaration and a copy 
of the authorization granted by the Customs Serv ice, together with the documents supporting the 
goods declaration pursuant to Article 321 of these Regulations.  The preceding formalities may be executed by means of applications developed in the Customs Service IT system.  
An authorization to replace goods shall not exem pt the person submitting the declaration or his 
representative from liability for any customs offences committed.  In all cases, the goods shall be physically  inspected by the Customs Authority. 
 Article 369.  Final nature of the obligations arising from importation.  The definitive exportation 
of goods that had been imported definitively into th e customs territory of a State Party shall not entitle 
the importer to the reimbursement of the duties a nd taxes paid in connection with the importation, 
except in the cases foreseen in Article 88 of  the Code and Article 368 of these Regulations. 
 
CHAPTER III 
 
DEFINITIVE EXPORT 
 
Article 370.  Declaration.  In addition to the elements stipulated in Article 320 of these Regulations, 
the goods declaration for the definitive export regime  shall contain, where applicable, the following: 
 
 (a) The identity of the consignee; 
 
 (b) an indication of the reference number  of the goods declaration, customs office 
of departure and of control; 
 
 (c) an indication of the port of shipment, if applicable; 
  (d) the net weight of the goods;   (e) the f.o.b. value declared in the invoice;  G/VAL/N/1/NIC/1 
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   (f) the cost of insurance and freight, if applicable;  and 
  (g) identification of the documents regard ing compliance with non-tariff restrictions 
and regulations. 
 
Article 371.  Supporting documents.  The goods declaration must be supported by the documents 
mentioned in Article 321 of these Regulations, except fo r those indicated in subparagraphs (c), (d), (f) 
and (g).  Article 372.  Minimum requirements for export purposes.  Prior to exportation, registered 
exporters must submit or electronically transmit th e goods declaration with the minimum information 
prescribed by the Customs Service through admi nistrative regulations, and it shall be processed 
via the risk analysis system.  The export process shall be completed by submi tting the goods declaration and supplementary 
information within three days following the shipme nt of goods and confirming the payment of the tax 
difference, if any.  Article 373.  Ex officio preparation of the export goods declaration.  The States Parties may 
dispense with the submission of a goods declar ation when the goods do not exceed an amount set 
by the Customs Service through administrative regul ations and comply with the conditions laid down 
by it;  in such a case the commercial invoice sha ll be accepted as documentation of the exit of the 
goods and the Customs Authority shall issue the export declaration ex officio, provided that compliance with non-tax obligations ha s been ascertained, where applicable. 
 Article 374.  Acceptance and verification of the goods declaration.  Once the goods declaration 
is accepted and where applicable, the customs duties ar e paid, the risk analysis systems will be used 
to determine whether immediate verification is requi red or the release of the goods may be authorized. 
 Article 375.  Authorization of the release of goods.  The release of goods shall be authorized when 
the risk analysis system has determined that they may be released without inspection, or if immediate 
verification has been done and no discrepancies have  been found between the information declared 
and the information verified. 
 Release shall also be authorized when an y discrepancies found have been rectified. 
 Article 376.  Cumulative goods declaration.  Registered  regular exporters may, with the permission 
of the Customs Service and within the first five da ys of each month, submit a cumulative declaration 
of exports done via the same customs post during th e previous calendar month, provided that they 
have a proven record of compliance with customs and tax regulations of at least five consecutive 
fiscal years.  Once permission is granted, the cumulative export goods declaration must be submitted to the customs of departure along with the documentation for each transaction carried out. 
 
Any exporter who fails to meet the deadline referred to  in the first paragraph of this Article shall not 
continue to enjoy the facility envisaged in this Article.  Article 377.  Procedure for the physical inspection of goods.  If the physical inspection of goods 
is ordered, the Customs office shall immediately notif y the declarant to that effect, and shall appoint 
the officer responsible for carrying out the inspection. 
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  The appointed officer shall visit the authorized facilities and physically inspect the goods within 
a maximum of six hours from the time when the goods are made available to him.  He shall 
be required to ascertain the number of packages, the net and gross weight of the goods, the state of the 
means of transport, to inspect the loading ope ration and verify the security devices on the means 
of transport, if appropriate. 
 
If the findings of the physical examination tally w ith the information declared  to the customs office, 
the officer shall immediately authorize the releas e of the goods, and shall inform the supervising 
customs office of the quantity of packages or merc handise loaded and the date and time of departure 
of the means of transport, as well as the particular s of the safety devices put in place, if appropriate. 
 
Article 378.  Discrepancies reveale d by the physical inspection.  If the physical inspection reveals 
discrepancies between the information declared and the information that should have been declared, 
the officer shall note this fact and report the matter to the customs office concerned.  As part of the 
same procedure, the officer may implement measur es to secure the merchandise if the discrepancies 
relate to the nature of the merchandise. 
 In such a case, the goods declaration shall be corre cted and adjusted accordingly, and if appropriate, 
the Customs Service shall initiate administrativ e and judicial procedures to determine the 
corresponding actions and liabilities.  
Discrepancies found shall not interrupt the dispatch  of the goods, unless the nature of the offence 
is such that they must remain as evidence.  Article 379.  Physical inspection at the exporter's premises.  At the request of a regular exporter, 
the Customs Service may authorize the physical examination to be carried out on the 
exporter's premises, or at the processing or indust rial plant where the goods are being packaged 
and loaded.  The Customs Service may decide that the service  costs incurred in carrying out the inspection 
envisaged in this Article are to be borne by the requesting exporter based on rates determined 
by means of administrative regulations. 
 
Article 380.  Clearance without physical inspection.  If no physical inspection is required, the 
exporter and the person in charge of the authorized  facilities, as applicable, shall be responsible for 
supervising the packaging and loading of the goods on to the transport unit and shall notify the relevant customs office electronically of the quantit y of packages or merchandise loaded, the date and 
time of departure of the vehicle and of the unit of transport and the particulars of the security devices 
put in place, if applicable.  
Article 381.  Communication from the correspo nding customs office to the customs office 
of departure.  If the goods are bound for a customs office other than the corresponding one, the latter 
shall transmit the export authorization to the cust oms office of departure together with information 
as to the time of departure of the means of transpor t and the safety devices put in place, if appropriate. 
 Without prejudice to the exercise of its powers of  control and inspection, the Customs Authority, 
through the customs office of departure, shall lim it itself to verifying information regarding the means 
of transport and the particulars of seals or stamps put in place, when appropriate. 
 
Article 382.  Authorization of regular exporters' facilities.  The Customs Service may authorize 
the requesting exporter's facilities as a primary or cu stoms operations zone, bearing in mind the needs 
of the regular exporter and the security conditions, infrastructure and human and logistical resources 
available to the said Service for carrying out  the customs control at those facilities.  G/VAL/N/1/NIC/1 
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Article 383.  Request for authorization.  For the purposes of the preceding Article, the exporter 
shall submit the relevant request to the Customs Se rvice together with the following information: 
  (a) Name, business name or company name and other general particulars of the exporter; 
 
 (b) address and channels for receiving notifications concerning the request; 
  (c) exact location of the facilities, expressl y indicating those dedicated to the loading 
of goods for export; 
 
 (d) details of exports during the two preceding years, providing the description, 
total f.o.b. value, weight or volume, unit of  measure and tariff classification of the goods; 
  (e) indication of any tax or export incentives that may be received;  and 
 
 (f) documents proving that the applicant conduc ts at least 12 export operations per year. 
 Article 384.  Documents to be attached to the request.  The following documents must be attached 
to the request:  
 (a) In the case of legal persons, notarized or registered articles of association; 
 
 (b) in the case of natural persons, a certified or authenticated copy of the 
identity document;  
 (c) the original or a certified or authenticat ed copy of the document conferring the power 
of representation, if applicable;  
 (d) certification issued by the competent aut horities that the applicant is up to date with 
all tax obligations;  and  
 (e) certification by an authorized public accountant of the number and value of the 
exports made by the applicant in the preceding calendar year. 
 Article 385.  Authorization procedure.  Upon receipt of the request, the Customs Service shall 
verify compliance with the prescribed requirements a nd shall issue its decision to authorize or reject 
the application, as the case may be, within one month as from the time that a decision can be made 
on the dossier.  If the request as submitted does not meet all the requirements, a period of ten days shall be granted for any rectifications needed.  Should the applicant fail to meet the requirements 
within the given time-limit, the case shall be closed without further action.  Article 386.  Prerequisites for approved facilities.  The facilities must fulfil the 
following requirements: 
 
 (a) Be located in places that offer adequate conditions for the loading of transport units, 
in accordance with the stipula tions of the Customs Service; 
 
 (b) be spacious enough and offer adequate  conditions for the handling and loading 
of merchandise, in the view of the Customs Authority;  and 
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   (c) any others arising from environmental and occupational safety standards and those 
established through administrative measures by the Customs Service to ensure the proper 
verification and inspection of mean s of transport and merchandise. 
 
Article 387.  Obligations.  Authorized regular exporters shall be required to: 
 
 (a) Submit annually to the Customs Service the financial statements for the preceding 
tax year;  
 (b) submit annually to the Customs Service certification by an authorized public 
accountant of the number and value of the expor ts made by the exporter during the preceding 
year;  
 (c) inform the Customs Service of chang es to any tax or export incentives that may 
be received; 
 
 (d) ensure the preventive a nd corrective maintenance of their approved facilities and keep 
at the disposal of the Customs Authority the staff and equipment needed for the inspection 
and verification of merchandise and customs declarations;  and  
 (e) keep copies of goods declarations under the export regime and the respective 
transport documents. 
 Failure to comply with the provisions of this Artic le shall entail the temporary loss of the benefits 
envisaged in this chapter until the obligations are met.  
Article 388.  Exceptions.  The Customs Service may waive the application of this procedure 
to a given category of goods.  It may also suspend or cancel the application of th is procedure to a regular exporter who fails to meet 
the statutory and regulatory requirements, wit hout prejudice to the penalties that may apply. 
 
Article 389.  Supplementary provisions.  Matters not covered in this Chapter shall be governed by 
the provisions in these Regulations on definitive importation, as applicable. 
 
CHAPTER IV 
 
CUSTOMS TRANSIT 
 
SECTION I 
 
VEHICLES AUTHORIZED FOR CUSTOMS TRANSIT 
 
Article 390.  Authorization of vehicles.  Customs transit shall take place only via means of transport 
duly registered with the Customs Service.  Means of transport registered in States Parties and used for 
customs transit may enter and circulate within the customs territory, subject to compliance with the 
requisite formalities.  Upon leaving the customs territory via any customs post, such units may 
be used to transport cargo directly destined for export or re-export, and may not provide domestic 
goods transportation services.  Vehicles registered in States Parties shall be governed by regional 
agreements and international treaties.   G/VAL/N/1/NIC/1 
 Page 131 
 
 
  Article 391.  Customs transit in non-sealable transport units.   When goods transit is effected 
in transport units on which it is not possible to  place safety devices, the customs authorities shall 
establish the necessary safety conditions for the cu stoms transit, such as the inspection of goods, 
the taking of samples, requirement of the co mmercial goods invoice or the placement of seals 
or identification marks on each package, the use of  tarpaulins, belts, special fasteners and other 
accessories to secure the merchandise. 
 
SECTION II 
 
DOMESTIC CUSTOMS TRANSIT 
 
Article 392.  Information to be contained in the goods declaration.  In addition to the relevant 
information prescribed in Article 320 of these Regula tions, the goods declaration for domestic transit 
must contain at least the following:  
 (a) Particulars of the security devices; 
  (b) Identification of the custom s office and place of destination; 
  (c) name of the consignee;  
 (d) number and date of the transport document,  which may be a separate bill of lading, air 
waybill or consignment note; 
  (e) number and date of the commercial invoice(s) associated with the merchandise 
if it is an international transaction, or equivalent document in other cases; 
 
 (f) value of the goods as per the commercial invoi ce if it is an international transaction, 
or an equivalent document in other cases; 
  (g) date and signature of the declarant;  and  
 (h) any other information determ ined by the Customs Service. 
 Article 393.  Documents supporting the goods declaration.  The documents referred 
to in subparagraphs (a), (b) and (e) of Article 321 of these Regulations must be attached to the goods 
declaration for domestic transit, and copies may be used in the case of the first two subparagraphs.  
The document referred to in subparagraph (f) of the sa me article must be furnished when so decided 
by the Customs Service.  The movement of each transport unit must be covered by a goods declaration for transit or a simplified document, and the supporting documen ts shall be filed by the Customs Service when 
it so decides. 
 
Article 394.  Customs Authority procedures.  Provided that the requirements of the customs transit 
regime are fulfilled, the customs authorities shall monitor the status of the safety devices and other 
control measures at the points where transit will begin.  They will also monitor compliance with 
provisions on public safety, drug control, morality or  public health, and others that they are required 
to enforce.  The competent custom s office shall set the time-frame in which transit must take place. 
 Article 395.  Start of the time-frame.  The time-frame for transit shall begin as from the time the 
authorization of departure for the means of transpor t is registered in the Customs Service IT system 
by the Customs Authority or the person in charge of the approved facilities. G/VAL/N/1/NIC/1 
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Once permission has been granted for transit to begin,  the carrier shall remove the means of transport 
from the customs premises forthwith.  Article 396.  Time-frames and routes.  The Customs Service shall de termine the time-frames and 
routes for transit across the customs territory. 
 Article 397.  Interruption of transit.  In case of accidents or other circumstances arising during 
transit across the customs territory as a result of unforeseen circumstances or force majeure , 
the carrier must ensure that the goods ar e not being moved under unauthorized conditions, 
and therefore, in addition to the intervention of the competent authorities, shall immediately inform 
the nearest Customs Authority so that it may take  the measures necessary for the security of the cargo.  
 Article 398.  Inspection of the vehicle and the transport unit.  Upon receipt of the transit 
declaration or simplified document, the Customs Authority shall proceed to inspect the means 
of transport and to verify whether the authori zed security devices are in good condition and whether 
the transit time-frames ha ve been respected. 
 In the absence of any irregularity, the Customs Au thority or the person in charge of the bonded 
warehouse or other locations authorized for the purpo se shall treat the means of transport as received. 
 
Should there be any irregularity, the means of transp ort shall remain in the facilities of the customs 
office of destination, bonded warehouse or other locations authorized for the purpose, and may not 
be manipulated in any way.  The customs office of destination shall order the immediate inspection 
of the means of transport and shall take  the appropriate administrative action. 
 
Article 399.  Actions taken at the customs offices of destination and departure.  The customs 
office of destination shall inform the customs office  of departure electronically or otherwise of the 
arrival of the means of transport in transit, and of any irregularities observed upon reception.  
At all events, the customs office of destination sha ll be responsible for investigating the non-receipt 
of means of transport in transit and any other i rregularities and for applying penalties, for which 
purpose the customs office of departure shall provide any assistance necessary.  Should any 
non-compliance be found, the Customs Authority shall be empowered to request any necessary 
information from the custom s carrier and other auxiliaries who t ook part in the transit operation and 
shall take the necessary administrative action.  The means of transport may not be used for domestic transit or goods transport until the arrival of the 
previous operation is completed or an explanation is given for the failure to observe the time-limit. 
 Article 400.  Termination of the regime.  The customs transit regime shall be terminated in the 
Customs Service IT system operated by the Cust oms Authority or the person in charge of the 
approved facilities upon completion of the delivery a nd receipt of the goods at the facilities of the 
customs office of destination, the bonded warehou se or other locations approved for the purpose, 
as the case may be. 
 Article 401.  Supplementary provisions.   Matters not covered in this Section shall be governed, 
as applicable, by the provisions on internationa l customs transit contained in the Regulations 
on International Customs Overland Transit,  Declaration Form and Instructions. 
 
  G/VAL/N/1/NIC/1 
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  SECTION III 
 
INTERNATIONAL CUSTOMS OVERLAND TRANSIT 
 
Article 402.  International customs overland transit.  International customs overland transit shall 
be governed by the provisions of the Regulati ons on International Customs Overland Transit, 
Declaration Form and Instructions.  
 
CHAPTER V 
 
MULTIMODAL TRANSPORT 
 
Article 403.  Multimodal transport.   Multimodal transport means the carriage of goods by at least 
two different modes of transportation under a singl e multimodal transport contract from a point where 
the multimodal transport operator takes the goods into its custody and r esponsibility to another 
location designated for their delivery and wh ich entails crossing at least one border. 
 Article 404.  Multimodal transport operator.  The multimodal transport operator is the person that 
concludes a multimodal transport contract, thereby assuming vis-à-vis  the consigner the responsibility 
of the carrier for the full performance of the contract;  the carrier may also be the multimodal 
transport operator. 
 
Article 405.  Proof of the transport contract.  If it so requests, the Custom s Service may obtain the 
document proving the existence of the multimoda l transport contract by means of electronic 
data transmission.  
Article 406.  Liability.  Without prejudice to its liability to the consigner and consignee, the operator 
performing the multimodal transport contract sh all be directly and personally liable to the 
Customs Service for the transportation of the go ods covered by the contract.  The operator shall 
be directly liable for the civil and administrativ e consequences of the actions of its employees and 
shall be jointly and severally liable for the actions  of subcontractors when they give rise to fiscal 
prejudice.  The operator assumes liability from the time it takes charge of the goods until their 
delivery to the consignee. 
 Once the goods are delivered at the authorized lo cation, the consignee is obliged to fulfil the 
requirements and tax obligations stipulated  in the Code and in these Regulations. 
 
CHAPTER VI 
 
MARITIME OR AIR TRANSPORT 
 
SECTION I 
 
MARITIME TRANSPORT 
 
Article 407.  Declaration and guarantee.  When the Customs Services of States Parties determine 
that maritime transport will be used between one port and another of the States Parties, this shall 
be declared accordingly by the carrier and may be subject to the provision of a guarantee to cover the 
applicable taxes, the amount of which sh all be assessed by the higher authority 
of the Customs Service.  G/VAL/N/1/NIC/1 
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  Article 408.  Simplified procedure.  When the use of the maritime transport is mandatory from 
a port in a State Party, the Customs Services may, if  requested by the shippi ng companies concerned, 
authorize the transport using the goods manifest as  the declaration or maritime transport document. 
 Upon receipt of the request, the higher authority of the Customs Service of the State Party in which 
the shipping company is established shall notif y the request to the other Customs Services 
of the States Parties in which the scheduled por ts of departure and destination are located. 
 The higher authority of the Customs Service recei ving the request shall grant permission to the 
requesting shipping company within a period of 30 days counted as from the date of receipt of the 
reply from the Customs Services notified, if there is  no objection.  The author ization shall be valid 
in all the States Parties notified and which have indicated their approval. 
 When permission is not granted, the internati onal goods transport procedure stipulated in the 
Regulations on International Customs Overland Transit, Declaration Form and Instructions 
shall apply. 
 As appropriate, the provisions of the simplified pr ocedure for air transport prescribed in Article 421 
of these Regulations shall be applicable to maritime transport.  Article 409.  Authorization of the simplified procedure.  The authorization referred to in the 
preceding Article shall be granted to shipping companies that fulfil the following conditions: 
  (a) Allowing the customs authorities monitor their activities;  
 (b) they have not been penalized through th e suspension of their customs activities during 
the preceding year, counted from the date of the application; 
  (c) they use manifests that can be easily  checked by the customs authorities;  and 
 
 (d) the manifests can be submitted to the cu stoms authorities electronically before of the 
departure of the vessels to which they correspond. 
 
Article 410.  Liability.  The shipping companies transporting goods covered by the manifests referred 
to in the preceding article shall be directly liabl e for the maritime transport operations entailed. 
 Article 411.  Cancellation of the cargo manifest.  The maritime transport manifests used must 
be transmitted electronically to be cancelled by the cu stoms authorities at the port of destination, and 
the said authorities shall keep a co py for the purposes of subjecti ng the goods to customs control 
or surveillance.  Without prejudice to the foregoing, the customs authorities at the port of destination shall transmit monthly to the customs authorities at the port of departure a list of the manifests submitted during the 
preceding month, drawn up by the shipping companies or their representatives. 
 Article 412.  List of manifests.  The list of manifests must contain at least the following information: 
  (a) Manifest reference number; 
 
 (b)  name of the shipping company that transported the goods;  and   (c) date of maritime transportation.   G/VAL/N/1/NIC/1 
 Page 135 
 
 
  SECTION II 
 
AIR TRANSPORT 
 
Article 413.  Air transport.  When the Customs Services of States Parties determine that air transport 
will be used, it shall be regulated by the provisions of this Section.  
 The manifests shall bear the date and the signature  of the head of the airline company identifying 
them as transport declarations and shall specify th e goods they cover;  once they are completed and 
signed, they shall be deemed authorized for the start of air transportation. 
 
Article 414.  Simplified procedure.  When air transportation is mandatory, the simplified procedure 
provided for in this Section shall be used;  the re levant authorization must be requested and shall 
be processed in accordance w ith the provisions of Article 408 of these Regulations. 
 
Article 415.  Liability.  The airline company transporting th e goods covered by the respective 
manifest shall be primarily liable for the air transport operations entailed.  Article 416.  Advance transmission.  The airline company that transports the goods must 
electronically transmit the relevant manifest in advance to the customs authorities at the airport 
of destination. 
 
Article 417.  Submission of the manifest.  The airline company shall submit for the control of the 
customs authorities at the airport of destination a copy of the manifest or manifests covering the cargo it is carrying and which will be unloaded there.  In addition, those authorities may request 
presentation of all the air waybills relating to the consignments listed in the manifests. 
 
Article 418.  List.  The customs authorities at the airport of  destination shall transmit on a monthly 
basis to the customs authorities at each airport of departure a list drawn up by the airline companies 
showing the manifests that have been submitted in the course of the preceding month.  The list must contain at least the following information:  
 (a) Reference number of each manifest; 
  (b) name of the airline company that transported the goods;   (c) flight number;  and 
 
 (d) date of the flight.  Article 419.  Irregularities.  Should any irregularities be detected in the information contained in the 
manifests on the list, the Customs Authority at the airport of destination shall report them to the 
Customs Authority at the airport of departure, refe rencing the manifests for the goods that have given 
rise to the irregularities. 
 Article 420.  Conditions.  The procedure referred to in Article  414 of these Regulations shall apply 
only to airline companies that meet the following conditions:  
 (a) They carry out a significant number of flights between the States Parties; 
  (b) they send and receive goods frequently;  G/VAL/N/1/NIC/1 
Page 136  
 
   (c) their manual and computer records enab le the customs authorities to monitor their 
operations both at the airport of  departure and of destination; 
 
 (d) they have not been penalized through th e suspension of their customs activities during 
the preceding year, counted from the date of the application; 
 
 (e) they make all their records ava ilable to the customs authorities;  and 
 
 (f) they make a commitment to the customs authorities to fulfil all their obligations and 
to cooperate in resolving all possible infringements and irregularities. 
 
Article 421.  Procedure.  The air transport procedure shall be as follows: 
 
 (a) The airline company shall keep in its business records the documentation 
substantiating all shipments made; 
 
 (b) the manifest transmitted electronically from the airport of departure shall be the 
manifest at the airport of destination;  
 (c) the airline company shall indicate the nature of the simplified transport document 
corresponding to each shipment on the manifest; 
 
 (d) transit between States Parties shall be deemed to be concluded when the customs 
authorities have received the manifest transm itted under information-sharing arrangements to 
the airport of destination and when the goods have been presented to them;  and 
 
 (e) the Customs authorities at the airports of departure and destination may undertake 
inspections in the form of audits based on an  analysis of possible risks observed and, if 
necessary, cross-check the information on th e manifests sent under information-sharing 
arrangements in order to verify it. 
 Any air transport-related infringements detected sh all be resolved in accordance with the relevant 
laws of the States Parties.  
 Article 422.  Replacement of the procedure.  At the request of the inter ested airline companies, the 
higher authorities of the Customs Services may ex empt them from the use of the manifest and 
authorize them instead to utilize other procedur es based more on information-sharing techniques 
amongst the airlines in question. 
  G/VAL/N/1/NIC/1 
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  CHAPTER VII 
 
TEMPORARY IMPORTATION AND RE-EXPORTATION 
IN THE SAME STATE 
 
SECTION I 
 
TEMPORARY IMPORTATION AND RE-EXPORTATION 
IN THE SAME STATE 
 Article 423.  Declaration and supporting documents.  The declaration for the regime involving 
temporary importation and re-exportation in the same  state shall contain the information referred 
to in Article 320 of these Regulations and sh all be supported by the documents mentioned 
in subparagraphs (a), (b) and (e) of Article 321 of th e said Regulations.  The application of this regime 
shall be subject to fulfilment of non-tax customs obligations upon entry into the customs territory. 
 
If the commercial invoice is not available owing to the type of merchandise to be temporarily 
imported, the Customs Authority may authorize that it be replaced by a list of the goods 
to be temporarily imported, which must contain a breakdown of quantity, description and commercial 
value, without prejudice to the faculty of the Cust oms Service to establish the customs value of the 
goods prior to authorization. 
 
Article 424.  Identification.  The Customs Service may authorize temporary importation when 
it is possible to identify goods by means of marks, numbers, seals, measurements or other 
special characteristics.  
However, if the goods are not fully identifiable, the Customs authority shall order the declarant to take 
such measures as it deems necessary to ensure thei r identification and the monitoring of their use. 
 Article 425.  Goods that may be imported temporarily.  The goods included in the following 
categories may be imported temporarily:  
 (a) TOURISM :  Vehicles entering the customs territory for tourism purposes. 
 
 (b) EVENTS :  Goods to be displayed at interna tional, fairs, exhibitions conventions 
or conferences.  
 (c) RECREATIONAL AND SPORTING :  Equipment, vehicles, animals and other 
goods owned by circuses or similar public shows.  
 (d) PROFESSIONAL EQUIPMENT AND MATERIAL :  Press, broadcasting and 
television equipment and material;  cinematogr aphic equipment and mate rial;  and equipment 
and material necessary for the exercise of a pe rson's art, craft, profession and occupation. 
 
 (e) HUMANITARIAN AID :  Goods for dealing with situations caused by natural 
disasters or phenomena, including medical, surg ical and laboratory equipment and material 
for non-profit activities.  
 (f) EDUCATIONAL, RELIGIOUS AND CULTURAL :  Goods used for display and 
to support activities designed to boost and di sseminate the arts and those classified 
as educational, religious and cultu ral by the competent authority. 
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   (g) SCIENTIFIC :  Goods used for technological support or to complement scientific 
research, authorized by the competent author ity, including scientists' personal implements. 
 
 (h) EXECUTION OF PUBLIC WORKS :  Machinery, equipment, apparatus, tools 
and instruments to be used in the execution of public works or the provision of public 
services, which are imported directly by the contractors under special laws or administrative 
contracts. 
  (i) STATE :  Goods imported temporarily by the State in the pursuit of its objectives. 
 
 (j) CONTAINERS AND ELEMENTS OF TRANSPORT :  Special material, elements 
of transport or reusable containers to be  used for the handling and protection of goods. 
 
 (k) UNITS AND MEANS OF TRANSPORT AND SPARE PARTS FOR 
REPAIRING THEM :  The units and means of transport earmarked for customs controls of 
any kind and parts and equipment for their repa ir, which must be incorporated into the 
transport units.  Replaced parts and spare parts must be destroyed under the supervision of the 
Customs Authority. 
 
The temporary importation of the parts and equi pment listed in this subparagraph shall be 
subject to the requirements and conditions set down by the Customs Service for that purpose. 
 
The vehicles and transport units may not be used for domestic transport in the customs 
territory, except as provided for transport by sea or air. 
 
 (l) COMMERCIAL :  Those used inter alia  to demonstrate products and their features, 
for quality testing, display, advertising and pr omotion, provided that they are not marketed. 
 
 (m) FILM AND OTHER MATERIAL FOR SOUND AND IMAGE 
REPRODUCTION :  Films, magnetic tapes, magnetized films and other sound and image 
carrying media for the purpose of being provide d with a sound track, dubbed, exhibited or 
reproduced, provided that they are au thorized by the copyright holder. 
 
 (n) AIRCRAFT ON LEASE OR LEASE-PURCHASE :  Those intended for use in air 
services supplied by companies in possession of an operating certificate or provisional registration granted by the aeronautical authority of State Party. 
 
 (o) those authorized under specific regula tions, international agreements or by 
the Customs Service. 
 The competent Customs Authority may authorize the temporary importation of samples and sample collections for non-commercial purposes or which w ill not be put up for sale, imported temporarily 
in reasonable amounts in accordance with the nature of the goods and arriving by any means together 
with the business traveller. 
 For this purpose, the goods must be described, quant ified and valued and the Customs Authority shall 
issue the simplified goods declaration ex officio, holding the traveller responsible for their return 
or for the payment of those, if any, that do not leave the territory of States Parties. 
 
For the purposes of the preceding paragraph, samples or sample collections shall denote, in addition 
to the goods, the suitcases, trunks or similar containe rs used to carry them and which by themselves 
or owing to their presentation cannot be marketed.   G/VAL/N/1/NIC/1 
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  Article 426.  Security.  For the categories indicated  in subparagraphs (l) and (m) of the preceding 
article and for samples and sample collections  for non-commercial purposes, the Customs Service 
shall require the provision of a guarantee, which ma y be global in nature, to cover the full amount 
of any duties that may be applicable under the te rms and conditions set down in Article 437 of these 
Regulations.  The Customs Service shall not re quire any guarantee for the categories indicated 
in subparagraphs (a), (d), (e), (f), (g) and (i). 
 For the other categories not indicated in this Artic le, the Customs Service shall determine the cases 
in which it is necessary to provide a guarantee, when this is warranted  by the nature of the operation. 
 
When a guarantee has been provided, it shall be enforc ed if the regime is not terminated within the set 
time-frame or if the purposes for which it was orig inally authorized are not respected, without 
prejudice to other appropriate actions.  Article 427.  Time-frame.  The time during which goods remain under the regime of temporary 
importation and re-exportation in the same state sh all be up to six months counted as from the 
acceptance of the declaration, which does not pr eclude the establishment of special time-frames 
by each State Party in keeping with the nature and specific purpose of temporarily imported goods.  In the case of the temporary import of containers, platforms and chassis, their period of stay within the customs territory shall be three months counted as from the time of their entry. 
 
Temporary imports contemplated in international tr eaties or special laws shall be governed by the 
provisions of those instruments.  Article 428.  Prohibition of disposal.  The ownership of goods intended for the regime of temporary 
importation and re-exportation in the same state may not be transferred or conveyed under any 
circumstance while they remain under that regime.  Article 429.  Events.  For purposes of Article 425(b) of these Regulations, the term events means, 
inter alia , the following: 
 
 (a) Exhibitions and fairs in the realms of trade, industry, agriculture, livestock breeding 
and crafts; 
  (b) exhibitions organized mainly for philanthropic purposes;  
 (c) exhibitions organized to promote science,  technology, art, education, culture, sport, 
religion and tourism;  and 
  (d) international conferences or congresses.  Fairs or exhibitions shall be understood as organize d public or private demonstrations or exhibitions 
the aim of which is to promote products or serv ices;  international conferences or congresses shall 
mean conferences, symposia, meetings and similar ev ents intended to bring together a particular 
number of people on pre-established dates.  G/VAL/N/1/NIC/1 
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  Article 430.  Professional equipment and material.  For purposes of Article 425(d) of these 
Regulations, the following, inter alia , may be brought in as a professional equipment and material: 
 
 (a) Press, broadcasting and television equipm ent and material required by the press, 
broadcasting or television representatives who ente r the customs territory in order to produce 
reports, recordings or programme broadcasts; 
 
 (b) cinematographic equipment and mate rial required for film-making;  and 
 
 (c) the equipment and material required for the exercise of the craft, trade, profession and 
occupation of a person resident outside the custom s territory, in order to carry out a particular 
task. 
 Authorization shall be granted for the temporary import of professional equi pment for re-exportation 
in the same state when it is to be  used exclusively by the beneficiary of the regime and under his 
responsibility. 
 When the equipment and materials mentioned in th is Article are travellers' luggage, they shall 
be processed under their own regime.  Article 431.  Execution of public works.  The time-frame and guarantee relating to the temporary 
imports envisaged in administrative contracts concl uded with the State in keeping with Article 425(h) 
of these Regulations shall be governed by  the provisions of those contracts. 
 Article 432.  Educational and scientific equipment and material.  For the purposes of Article 425, 
subparagraphs (f) and (g) of these Regulations, edu cational material and scientific equipment shall 
be any equipment and material intended for use in  teaching, vocational training, research, scientific 
dissemination or any other related activity.  Their importation shall be permitted provided that th ey are imported by centres or public institutions 
or those authorized by the State, under the control of the competent authority and are intended for the 
exclusive use of the beneficiary of the regi me and under the beneficiary's responsibility. 
 
Authorization may be granted for the definitive im port of educational and scientific material that 
is used in educational work and which serv es as supporting documentation for the knowledge 
transmitted during the learning process.  
Article 433.  Containers and elements of transport.  For the purposes of Article 425(j) of these 
Regulations, containers shall mean receptacles intended to be reused in the same state in which they 
were temporarily imported.  The elements of transport admitted under this categor y are all those that are reusable and imported by 
the beneficiary for his exclusive u se, such as wrappers, packaging, pallets and other devices for the 
protection of goods and which prevent possible da mage during their handling and transportation. 
 In both cases, the containers and elements of trans port may not be used in domestic traffic except for 
the export of goods.   G/VAL/N/1/NIC/1 
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  Article 434.  Termination of the regime.  The temporary import regime may be terminated for the 
following reasons:   (a) When the goods are re-expor ted within the period specified; 
 
 (b) when the goods are assigned to the definitive import regime or to another regime with 
the prior authorization of the Customs Service,  in both cases within the stipulated time-frame; 
 
 (c) on account of the total destruction of the goods with authorization of the 
Customs Service, or owing to unforeseen circumstances or force majeure  proven to 
satisfaction of the Service; 
  (d)  where the goods are voluntarily surrendered to the tax authorities;  and   (e) any others determined by the Customs Service. 
 
Article 435.  Authorization and clearance procedure.  In the case of temporary importation and 
re-exportation in the same state, the relevant authorization shall be sought beforehand from the 
Customs Service, and the interested party shall be liable in the event of non-compliance of the 
obligations established under the regime.  The request  for authorization shall meet the requirements 
and be supported by the documents stipulated  by the Customs Service for the purposes 
of temporary importation. 
 The Customs Service shall issue the appropriate deci sion.  Should it be favourable, it shall state the 
time-frame for re-exportation, which may not exceed that provided for in these Regulations for the 
category concerned, and impose any ot her condition it may deem appropriate. 
 
Upon receipt of the authorization, the declarant shall transmit the goods declaration electronically 
together with the supporting documents stipulated  in Article 423 of these Regulations.  Once the 
goods declaration has been accepte d, the clearance of the goods shall proceed in accordance 
with Article 335 and other applicab le provisions of these Regulations. 
 
Article 436.  Re-export of goods imported temporarily.  The declaration for the re-export of goods 
imported temporarily shall be transmitted electroni cally before the expiry of the time-limit and 
incompliance with the requiremen ts and formalities prescribed in Article 537 of these Regulations. 
 The re-exportation of goods admitted under this pr ocedure shall invariably entail physical and 
documentary inspection. 
 Article 437.  Type of guarantee .  The guarantee for temporary importation and re-exportation in the 
same state shall be governed by Article 52 of the Code and, inter alia , the following 
specific regulations:  
 (a) It must be made out in favour of th e Customs Service or re venue collecting entity; 
 
 (b) it must cover the total customs duty payable under the terms of Article 53 
of the Code;  
 (c) it must be issued for the period indicated  in the ruling issued by the Customs Service 
granting authorization;  and 
 G/VAL/N/1/NIC/1 
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   (d) it must contain a special and specific clause on the obligations being guaranteed, the 
amount and circumstances of the guarantee a nd an express condition subsequent for its 
enforcement should the taxpayer fail to meet the requirements laid down in the ruling. 
 In the event of refusal to make payment, the Cust oms Service shall initiate administrative or judicial 
actions pursuant to the applicable legislation. 
 
Article 438.  Proceedings for the temporary import of goods in the category 
of professional material.  In the case of press, broadcasting and television equipment and materials 
needed by the representatives of these media entering the customs territory to make reports, 
recordings or programme broadcasts, the Customs Service is empowered to authorize the temporary 
admission, provided that an application is submitte d substantiating the data identifying the said media 
or the company they represent and also identifying the professional equipment or materials that will 
enter the customs territory.  The Customs Authorit y shall assign an authorization number and shall 
determine the customs tax liabilit y of the goods being temporarily  imported, ascertaining whether 
they match those described in the application, and if appropriate, shall perm it their entry, taking all 
necessary control measures to  ensure the subsequent return of the goods. 
 In the case of equipment and material required for the exercise of the craft, trade, profession and occupation of a person resident outside the customs te rritory in order to carry out a particular task, 
the Customs Administration is empowered to a llow their temporary admission provided that it 
receives an application that identifies the equipmen t and material concerned;  it shall authorize the 
operation after verifying the goods.  These cases shall require neither customs agent or  special customs attorn ey services nor the use 
of goods declarations, but one essential requirement  shall be that the professional equipment and 
material is re-exported preferably via the sa me customs post by which it entered, after 
physical inspection.  Article 439.  Aircraft on lease or lease-purchase.  For the purposes of Article 425(n) 
of these Regulations, the time-limit shall be determ ined in accordance with the stipulations of the 
contract duly approved by the aeronautical authority of the State Party. 
 
SECTION II 
 
TEMPORARY IMPORTATION OF VEHICLES FOR TOURISM 
 Article 440.  Persons authorized.  Authorization for the temporary import of motorized land 
vehicles, aircraft and seagoing vessels for non- profit purposes shall be granted to tourists 
from third countries.  For the vehicles concerned to be able to circulat e on national territory, it is essential that they carry 
such authorization visibly. 
 
When the vehicle enters under cover of a cargo ma nifest, the beneficiary of the temporary import 
regime must also be the holder of the bill of ladi ng, for which reason authorization shall not be given 
for its endorsement to allow another person to bene fit from the temporary import regime, unless that 
endorsement is done in favour of another natura l person who fulfils the same requirements for 
entitlement to temporary importation in this category. 
  G/VAL/N/1/NIC/1 
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  Article 441.  Vehicles authorized.  Authorization may be granted for the temporary importation 
of a vehicle in each of the following categories:  
 (a) A land motor vehicle for the transport of persons, which is not intended to be used for 
such transport against payment, and may have a trailer or semi-trailer for living or camping 
purposes, intended exclusively for attachment to  other vehicles by means of a special device, 
including an automated one;  
 (b) a vessel for pleasure boating, as indicat ed in the certificate of seaworthiness 
or its registration document; 
 
 (c) an aircraft for private non-lucrative use,  as stated in the certificate of airworthiness 
or its registration document;  and  
 (d) recreational equipment such as bicycles, tricycles, quads, mopeds, motorcycles, boats 
and the like for recreational use.  The interested  party shall be entitled to import temporarily 
up to a maximum of three types i ndicated in this subparagraph. 
 
Article 442.  Temporary stay of motorized land vehicles, boats and aircraft.  
The Customs Authority shall authorize the temporary st ay of the land vehicle, aircraft or boat for the 
exclusive use of the tourist, which may be for the period accorded by the corresponding immigration 
authority for stay as a tourist, unless the Cu stoms Service decides on a different period. 
 The placing of the vehicle, boats, aircraft and ot her recreational equipment under customs control, 
as well as their temporary removal from that contro l to another country, operated by the beneficiary 
in person, shall suspend the allowed time-period, for the purposes of the expiry of the permit.  
The maximum period for such placement of the vehi cle shall be one year, counted as from its entry 
into the bonded warehouse.  Upon expiry of that pe riod they shall be deemed surrendered.  In the case 
of temporary exit, the time-period shall be susp ended for three months, counted as from the time 
of actual exit from the customs territory.  Authorization shall be granted for vessels and aircraft being placed under the control of the 
Customs Authority to be entrusted to duly incorp orated companies that provide surveillance and 
custodial services and which are duly authorized by  the competent authority.  For these purposes, 
liability for custody and preser vation shall be borne by the authorized company. 
 No new authorization may be granted for the temporary import of a vehicle before a period 
of three months has elapsed since its exit from the customs territory without the effective suspension 
of the period granted or of its placement under customs control.  Article 443.  Malfunction or damage to the vehicle.  When the vehicle is unable to leave the 
customs territory owing to a malfunction or damage, the interested party shall request the permission 
of the Customs Service, before the expiry of th e period granted, to carry out repairs for as long 
as necessary to enable the vehicl e to leave the customs territory , subject to the consideration 
of relevant evidence.  If permission is granted, th e details must be entered into the Customs Service 
IT system.  Article 444.  Basic information.  The interested party shall request permission for the temporary 
importation of motorized land vehicles, aircraft a nd seagoing vessels and the matter shall be processed 
ex officio by the Customs Authority;  the re quest must contain at least the following data: 
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   (a) Particulars of the applicant:  name of the permit holder and of the other 
persons who, besides the holder, are authori zed by the customs to operate the vehicle 
in the customs territory, passport number and country of issue, as well as the temporary residential address in the State party; 
 
 (b) description of the vehicle: 
 
i. Motorized land vehicle:  make, type, year, model, engine number, chassis 
number, serial number or vehicle iden tification number (VIN) as the case may 
be, and the license plate number from the country in which it is registered.  If it 
has a trailer, an indication must be given of its characteristics as well as the 
quantities and characteristics of the recreational equipment it contains; 
ii. vessel:  type, size, engine number, number of decks, registration number and 
country of provenance.  If there are boats on board, their number and characteristics must be given; 
iii. aircraft:  type, series, model, name of  manufacturer, international registration 
number and country of provenance.  If applicable, the quantity and characteristics of any recreational equipment must also be declared; 
  (c) authorized period and expiry date;  and  
 (d) other information:  number and da te of the permit, the granting customs 
office, comments, name and signature of the authorizing officer and name and signature of the beneficiary. 
 Article 445.  Other persons authorized to operate the vehicle.  At the request of the permit holder, 
the customs may additionally authorize up to two other co-travellers who are entitled to temporary 
importation under the terms of these Regulations to operate the vehicle in the customs territory.  
In accordance with the provisions of subparagra ph (a) of preceding Article, the names and other 
particulars of the authorized persons  must be shown on the permit, and they shall be responsible to the 
customs and national authorities for fulfilling the obligations and duties prescribed in the Code, 
these Regulations and othe r related provisions. 
 
Article 446.  Requirements for the grant of the permit.  To obtain the permit, the applicant must 
complete the following formalities with the cust oms office at which the vehicle will arrive: 
 
 (a) Submit the original and a copy of the title  deed issued under the regulations of the 
country of provenance.  If the applicant is not the owner, he must submit, in addition to the 
original title deed, the original or a certified co py of the owner's authorization issued abroad, 
showing the owner's consent for the applicant to enter the customs territory with his vehicle, 
or failing this, the applicant shall furnish a swor n notarized statement to that effect made by 
the owner; 
 
 (b) submit the original and a copy of his passport showing his immigration status;  and 
 
 (c) submit the original and a copy of the certificate of airworthiness or seaworthiness and 
of the certificate of registration in the case of aircraft and boats. 
 
In addition, the States Parties may request the fu lfilment of other requirements, such as having 
accident and third-party liability insurance.   G/VAL/N/1/NIC/1 
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  Article 447.  General obligations of the beneficiary.   The beneficiary's obligations shall be to: 
 
 (a) Carry the original permit in the ve hicle while it is in circulation in the 
customs territory;  
 (b) personally operate the vehicle concerned, subject to the exceptions of Article 445 
of these Regulations;  
 (c) deliver the original permit to the customs if an application is being made for definitive 
importation, placement under customs control or for permission to leave the customs territory, 
within the authorized time-frame;  failing this, the corresponding penalties shall apply; 
  (d) immediately report the loss or destru ction of the permit to the customs; 
 
 (e) notify the customs in adva nce of the future sale or any other act of disposal of the 
vehicle, indicating whether it will be re-exported, imported definitively or will utilize the 
remainder of the period granted, provided th at in this latter case the party acquiring the 
vehicle meets the relevant requirements, in wh ich case a new permit must be obtained for the 
remaining time.  When sale or disposal is to a party not entitled to make use of this regime, 
the vehicle must first be placed in a bonded warehouse or under the control of the customs 
office concerned so that it can be made subject to the corresponding regime;  and 
 
 (f) immediately report to the competent authority and to the customs the theft of the 
vehicle or any accident in which it is involved. 
 Article 448.  Re-export.  In the case of vehicles admitted for tourism purposes and which have not 
been re-exported at the end of the period granted, the fine stipulated in the laws of each State Party 
must be paid before they are assigned to the re gime covering re-export or definitive import. 
 Should the tourist be unwilling to re-export or definitively import the vehicle, it shall 
be deemed surrendered.  
SECTION III 
 
OTHER CASES OF TEMPORARY IMPORTATION OF VEHICLES 
 
Article 449.  Temporary importation of ships or aircraft for public transport.  Ships or aircraft 
used for public transport may remain under the te mporary import regime for up to six months, which 
period may be extended provided that it do es not exceed of a period of one year.  
 
Article 450.  Temporary importation of motorize d land vehicles by international organizations 
and diplomats.  The officers of international organizations  whose constituent agreements provide for 
this privilege or members of the foreign dipl omatic corps accredited to the State Party may 
temporarily import a motorized land vehicle for th e period foreseen in those agreements or, failing 
this, for consecutive six-month periods up to a period e qual to that of their stay in the State Party for 
the purposes of the mission for which they were ap pointed.  In the case of motor vehicles imported 
temporarily by officers of the diplomatic corps, au thorization shall be granted based on the principles 
of reciprocity prescribed in the Vienna Conven tion on diplomatic relations between States. 
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  Article 451.  Temporary importation of motorized land vehicles by foreign students pursuing 
graduate studies in the State Party.  Foreign students pursuing graduate studies in the State Party 
and who furnish evidence of their status by means of certification issued by the relevant institution 
of higher learning may be accorded the privilege of temporarily importing a motorized land vehicle 
for consecutive periods of six months until the end of a reasonable period for the completion 
of their studies. 
 Article 452.  Obligations of beneficiaries.  In the cases mentioned in the two preceding Articles, the 
beneficiary shall be required to renew the tem porary import permit every six months and before 
its date of expiry, failing which the Customs Authority  shall cancel the regime, with the relevant legal 
consequences.  Except as provided for in Article 442 of these Regulations, the other provisions of this 
Section shall apply.  Article 453.  Temporary import of vehicles by nationals of States Parties.  States Parties may 
allow their nationals legally resident in a neighbourin g country and whose vehicle is registered in that 
country to temporarily import a vehicle for tourism purposes for up to one month, 
subject to fulfilment of the requirements and c onditions stipulated by the Customs Service. 
 Article 454.  Beneficiaries of the Agreement.  Pursuant to the Regional Agreement on the 
Temporary Importation of Road Vehicles, the bene ficiaries of the said Agreement may choose the 
regime most favourable to them. 
 
Article 455.  Bilateral or multilateral agreements.  This Section stipulates the minimum requisite 
customs facilities for the temporary importation of tourist vehicles and does not hinder the application 
of more extensive facilities that have been or may be accorded by certain countries under bilateral 
agreements or bilateral or multilateral treaties. 
 
CHAPTER VIII 
 
ON-BOARD PROVISIONS 
 
Article 456.  On-board provisions.  On-board provisions are goods admitted temporarily to be used 
for the maintenance of the crew, to be consumed, sold or presented to passengers by the airline 
or maritime company;  also included are those used in the operation, functioning and preservation 
of international passenger transport vehicles, vessel s, aircraft and trains, not including spare and 
replacement parts and equipment for the vehicle or transport unit.  
 
Article 457.  Legal status of goods considered on-board provisions.  Import taxes shall be waived 
for goods considered on-board provisions, provided that  they remain in the vehicle that brought them 
into the customs territory or are placed under custom s control, in warehouses or premises authorized 
by the Customs Authority exclusiv ely for the storage of that category of goods, intended as provisions 
for international transport vehicles while they remain in the customs territory. 
 
On-board provisions may also be assigned to the definitive import regime, trans-shipped or declared 
for another regime in accordance with the procedures established for those regimes. 
 Article 458.  Liability.  Enterprises that keep goods considered as on-board provisions in warehouses 
or premises authorized for that purpose, shall comply with following obligations and requirements: 
 
 (a) Comply with the procedures and control regulations prescribed by the 
Customs Service;   G/VAL/N/1/NIC/1 
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   (b) keep records of all their activities and operations vis-à-vis  the Customs Service, in the 
form and under the conditions prescribed by it.  The records shall be made available to the 
Customs Authority when it so re quests in the exercise of its powers of control and oversight; 
 
 (c) provide information regarding their ma nagement in the form and by the means 
decided by the Customs Service; 
  (d) be linked to the computer system s authorized by the Customs Service; 
 
 (e) enter the goods received at their premises into company records, in keeping with the 
procedures and means laid down by the Customs Service; 
 
 (f) maintain and send to the Customs Author ity records of goods admitted, deposited, 
withdrawn or subject to other movements, in keeping with the formats and conditions laid 
down by the Customs Service; 
 
 (g) make available to the customs aut horities the means for controlling the entry, 
presence and exit of goods;  and  
 (h) provide a guarantee to cover the possible payment of taxes for non-compliance, loss, 
deterioration or damage not caused by unforeseen circumstances or force majeure  or on 
account of changing the purpose for which the goods were admitted, without prejudice to the 
corresponding criminal or administrative actions. 
 Article 459.  Authorization of warehouses or premises.  The enterprises responsible for vehicles 
that regularly bring goods in the form of on-board  provisions into the customs territory may keep 
warehouses or premises for the storage of tho se goods;  such facilities must be under customs 
supervision at all times, and shall require pr ior authorization by the Customs Service. 
 
Article 460.  Goods declaration for on-board pr ovisions being transferred from the vehicle 
to authorized warehouses or premises.  Goods considered on-board provisions being imported 
in international passenger transport vehicles, sh ips, aircraft and trains may be transferred 
to warehouses or premises authorized by th e Customs Service upon acceptance of the goods 
declaration submitted to the customs office con cerned by the representative of the company 
responsible for the vehicle.  Article 461.  Information that must be given in the goods declaration for the transfer.  The goods 
declaration referred to in the previous article shall contain the necessary information regarding: 
 
 (a) Identification of the company responsib le for the vehicle and of the representative 
who submits the goods declaration;  
 (b) information as to the country of origin  of the goods, the country of provenance, the 
foreign port of shipment or loading of  the goods and the transportation used; 
 
 (c) an exact description of the goods, including commercial name and identifying 
features, number of packages and identification marks, gross and net weights, tariff classification and value of the goods; 
 
 (d) place and date of entry of the vehicle transporting the goods;  and  
 (e) identification of the documents acco mpanying the goods declaration, such as the 
commercial invoice, transport document and non-tariff requirements, when called for. G/VAL/N/1/NIC/1 
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Article 462.  Acceptance of the goods declaration.  If the goods declaration is accepted 
and no immediate verification is required, the relea se of the goods shall be permitted for their transfer 
to the authorized warehouses or premises.  
The physical inspection may be done in the vehicl e itself or at the authorized warehouses or premises.  
 Article 463.  Time-frame.  The maximum period for which the goods may remain in the 
customs territory shall be six months counted as from th e time of their entry.  If that deadline expires 
and the goods have not been re-exported nor has thei r regime been changed, they shall be deemed 
surrendered to the tax authorities. 
 Article 464.  Amount of the guarantee.  When the Customs Service requires a guarantee, it shall 
be equal to the average monthly value of the goods th at have been stored in the authorized warehouses 
or premises during the preceding calendar year.  If the enterprise responsible for the warehouse 
or premises has not functioned as such for the last six months of the previous calendar year, the 
guarantee shall be calculated based on the monthly av erage value projected for the year in which the 
guarantee shall be in effect.  The guarantee shall be governed by Article 52 of the Code and shall cover the period from 1 January 
to 31 December, and be renewable for equal periods. 
 
Article 465.  Provisions for ships and aircraft.  On-board provisions broug ht by seagoing vessels 
and aircraft with them to be consumed or give n to passengers and crew and which remain in the 
means of transport shall not be subject to taxes.  The captain or person in charge shall declare to the 
Customs Authority the list of on-board provisions  for the purposes of possible customs controls.  
Any provisions that are unloaded shall be s ubject to the clearance procedures foreseen 
in these Regulations.  
CHAPTER IX 
 
TEMPORARY ADMISSION FOR 
INWARD PROCESSING 
 
Article 466.  Definitions.  For the purposes of this chapter, the following definitions shall apply: 
  (a) Inward processing operations: 
 
i. Preparation of goods, including mounting, assembly or adjustment to other 
goods; 
ii. working of goods; 
iii. repair of goods including their restoration and finalization; 
iv. the use of some specific goods that are not part of compensating products, but 
which make for or facilitate the obtenti on of these products even though they 
disappear totally or partially when used. 
  (b) Compensating products:  The products resulting from processing operations.  
 (c) Production coefficient:  The quantity or  the percentage of compensating products 
obtained in the processing of a given quantity of import goods.  
 (d) Wastage:  Goods that are consumed or  lost during processing and whose integration 
into the product cannot be proved.  G/VAL/N/1/NIC/1 
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 (e) Waste:  Residues of goods le ft behind after they are processed. 
 Article 467.  Time-frame of the regime.  Goods introduced under the regime of temporary 
admission for inward processing may remain for a maximum, non-renewable period of 12 months 
counted as from the day of acceptance of the corresponding goods declaration. 
 For this regime to be applied, a security must be  posted, unless this is not required under special laws. 
 Article 468.  Declaration.  The declaration for the regime on temporary admission for inward 
processing shall contain the information prescr ibed in Article 320 of these Regulations. 
 Article 469.  Documents supporting the declaration.  The goods declaration must be supported 
by the documents mentioned in Article 321 of  these Regulations, except for those indicated 
in subparagraphs (c) and (d) of that article.  
 
Article 470.  Authorization.  Any person duly authorized by the competent authority that imports 
goods into the customs territory for the purposes of transformation, manufacturing and repair or other legally permitted operations ma y benefit from this regime.  
 To guarantee the operations taking place under the re gime and any corresponding duties, a security 
must be provided in one of the forms prescribed in Article 52 of the Code. 
 Article 471.  Time-frame for the start of operations.  Persons authorized to undertake operations 
under this regime shall launch them within a period  of six months from being notified of the ruling 
authorizing their regime status.  This deadline ma y be extended by the competent authority for up 
to a further six months, following a reasoned applica tion by the interested party.  If operations have 
still not commenced upon the expiry of that period,  the authorization shall be deemed cancelled;  
 Article 472.  Controls.  Without prejudice to any other powers, the Customs Service shall 
be responsible for monitoring the use and purpose of the goods admitted to this regime.  In exercising 
that monitoring function, the Customs Service may: 
 
 (a) Review or audit the production coeffici ent or the method of determining it and the 
production processes and other opera tions covered by the regime; 
 
 (b) monitor the transfer of the goods, an y losses and waste, and defective subproducts 
or compensating products; 
 
 (c) authorize and supervise the destruc tion of raw materials, inputs, supplies, 
waste or compensating products;  
 (d) monitor the delivery of goods dona ted by beneficiaries of the regime 
to philanthropic institutions; 
 
 (e) verify the termination of the regime;  and   (f) any other actions that the Customs Service may deem relevant. 
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  Article 473.  Obligations.  The beneficiaries of the regime shall be under the following obligations, 
amongst others, vis-à-vis  the Customs Service: 
 
 (a) Have the equipment needed for the electronic transmission of records, answers 
to queries, and any other information required by the Customs Service; 
 (b) establish the communication links to facilitate the transmission of declarations and 
other information regarding operati ons taking place under the regime; 
 
 (c) have sufficient means to ensure  the custody and preservation of goods 
admitted temporarily; 
 
 (d) inform the Customs Authority of goods damaged, lost or destroyed and of any other 
irregularities that have occurred while th ey were deposited in the warehouse; 
 
 (e) be directly liable to the Customs Se rvice for goods admitted temporarily to their 
premises from the time they are received and fo r the payment of customs tax obligations in 
connection with damaged, lost or destroye d goods, unless these events are the result of 
unforeseen circumstances or force majeure ; 
 
 (f) provide the information referred to  in Article 475 of these Regulations; 
 
 (g) computerize their accounting records, the control of their customs operations and the 
inventory of the goods subject to the regime, ac cording to the requirements determined by the 
Customs Service;  
 (h) provide the information needed to determine the goods that are required for the 
production or assembly of compensating products, an d to determine the waste, subproducts or 
scrap resulting from production process; 
  (i) allow and facilitate the inspections and checks made by the Customs Service; 
 
 (j) provide any other relevant information th at facilitates the necessary audits or checks 
carried out by the Customs Service;  and 
 
 (k) provide the Customs Service with the ph ysical facilities and equipment necessary for 
the work of officers who will monitor the opera tions being carried out by the beneficiaries 
of the regime. 
 
Article 474.  Transfers permitted.  The following transfers shall be permitted: 
 
 (a) Between beneficiaries of the regi me:  Goods introduced under the regime 
of temporary admission for inward processing may be transferred definitively;  
 (b) between beneficiaries of the regime and subcontractors:  Beneficiaries of the regime 
may transfer temporarily imported goods to third parties subcontracted by them so that they 
may produce merchandise for re-export, in which case the beneficiaries shall be liable for the 
payment of the duties and taxes concerned, if the said merchandise is not re-exported from the 
customs territory within the set time-frame; 
 
 (c) between beneficiaries of the regime and users of free zones:  Goods may also 
be transferred between beneficiaries of the regime and enterprises located in free zones, 
subject to fulfilment of the corresponding legal obligations. 
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  The transfers mentioned in the preceding subparagra phs shall be done using the formats and under the 
terms and conditions established by the Customs Service for the purpose.  Article 475.  Duty to furnish information.  The beneficiaries of this regi me shall provide, at the time 
intervals specified by the Customs Service, th e information necessary for the effective monitoring 
of the regime, especially as regards the re-e xportation of the goods, the proportion represented 
by temporarily admitted goods, wastage and scrap th at are not re-exported, donations and destroyed 
goods, as well as definitive imports into the customs territory.  The information shall be provided using the formats prescribed by the Customs Service. 
 
Article 476.  Liabilities.  The Customs Service shall demand payment of the amount owed and shall 
apply the corresponding sanctions or lodge the relevant complaints in the following cases: 
 
 (a) When the authorized period has expired and the beneficiary of the regime has not 
proven to the satisfaction of the Customs Serv ice that the goods or compensating products 
have been re-exported or destined to any of  the other legally authorized treatments; 
 
 (b) when it is ascertained that goods or co mpensating products were used for a purpose 
other than that for which authorization was given;  and  
 (c) when the goods or compensating products are damaged, destroyed or lost for reasons 
attributable to beneficiary. 
 Article 477.  Termination of the regime.  The temporary import regime shall be terminated for the 
following reasons: 
 
 (a) When the temporarily admitted goods are re-exported in any state within the 
authorized time-limit;  
 (b) when the temporarily admitted goods are tr ansferred definitively to other beneficiaries 
or persons authorized to operate the regi me, who shall then become liable for them; 
 
 (c) when the good are earmarked for other customs regimes or legally 
authorized treatments; 
  (d) when the goods are deemed defi nitively imported by operation of law; 
 
 (e) where the goods are voluntarily surrendered to the tax authorities;  and  
 (f) when goods are destroyed owing to unforeseen circumstances, force majeure  or with 
the authorization and under the supervision of the Customs Service. 
 
For the purposes of subparagraph (c) of this Ar ticle, when goods admitted for transformation, 
processing or repair change from the temporary admi ssion to the definitive import regime, they shall 
not need to be presented to customs for clearance.  Article 478.  Treatment of waste products.  Waste resulting from processing operations that do not 
leave them entirely devoid of commercial value shall be assigned to any other legally permitted 
regime or purpose.  
 In such a case, the goods shall be classified de pending on how they are presented for clearance. 
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  Waste from temporarily admitted goods shall not be deemed definitively imported provided that they 
are destroyed or are recycled in the same produc tion process and that the monitoring rules laid down 
by the Customs Service are complied with.  The destruction of waste generated in production processes shall require the prior permission of 
the Customs Service.  The request for the relevant  authorization must contain data relating to the 
company, its legal representative, the goods to be  destroyed, the place and date of destruction.  
Depending on the type of waste to be destroyed, the Customs Service shall seek the opinion of the 
competent bodies so that they may participate in the destruction or give their consent thereto.  
The relevant report on the destruction shall be drawn up, and when certified shall serve for the 
purposes of crediting the qualified company's current account. 
 Likewise, in specific situations and at the request of the interested party, the Customs Authority may 
allow waste resulting from production processes to  be donated to philanthropic institutions 
or, if applicable, to be imported in its current st ate, subject to compliance with the requirements and 
formalities of the definitive import regime. 
 Article 479.  Re-import.   In re-importing goods exported after undergoing inward processing in the 
customs territory, they shall be subject, upon their re turn to the customs territory from abroad, to the 
payment of taxes on the foreign raw materials and intermediate goods used to process them and which 
had been imported earlier under the suspended-duty regime. 
 
Article 480.  Returned products.   Finished products that have been exported or re-exported after 
undergoing inward processing in the customs territory and which are being returned to it for repair, 
may enter under the temporary admission regime for inward processing, subject to the posting of the 
corresponding security. 
 
Article 481.  Special case of definitive importation.  Temporarily imported goods which, upon 
expiry of the period of stay, are not shown by th e beneficiary to have been re-exported or assigned 
to any of the other legally authorized forms of tr eatment shall be deemed definitively imported into 
the customs territory and shall consequently be s ubject to the applicable duties and taxes and the 
fulfilment of non-tax customs liabilities. 
 
CHAPTER X 
 
BONDED WAREHOUSING REGIME 
 
SECTION I 
 
GENERAL PROVISIONS 
 
Article 482.  Declaration.  The assignment of goods to the bonde d warehousing regime shall require 
the electronic transmission of the respective goods decl aration, which must contain, as applicable, the 
information referred to in Article 320 of these Regulations.  
 Article 483.  Documents supporting the declaration.  As appropriate, the declaration must 
be supported by the documents indicated in Article 321 of these Regulations.  
The licenses, permits, certificates or other doc uments regarding compliance with non-tariff 
restrictions and regulations applicable to the goo ds as well as other authorizations shall be required 
at the time of their entry into the customs territo ry or their assignment to a regime other than the 
bonded warehousing regime, in accord ance with the relevant laws. 
  G/VAL/N/1/NIC/1 
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  Article 484.  Enquiry regarding participation of customs officer in unloading or reception.  
In cases where the Customs Service has no custom s post at the bonded warehouse, when informing 
the relevant customs department of the recepti on of vehicles and transport units, the warehouse 
operator shall enquire whether a customs officer w ill be involved in the unloading of the packages. 
 
Once the enquiry has been made, Customs Authorit y concerned shall inform  the warehouse operator 
of the conditions under which th e unloading will take place, based on the use of risk criteria. 
 Article 485.  Unloading with the involvement of a customs officer.  When the Customs Service 
does not have a post at the bonded warehouse, the officer appointed shall be required, 
within a maximum of two hours as from the rele vant notification, to go to the bonded warehouse 
where the means of transport and goods are located in  order to inspect the unloading.  Nevertheless if 
the auxiliary agent's facilities are located beyond a perimeter of 25 kilometres from the 
customs department concerned, the time-limit shall be three hours.  If the indicated time-limit elapses 
and the officer has not shown up at the locati on, the bonded warehouse operator shall proceed with 
the unloading and shall record the fact in the relevant warehouse entry document. 
 The corresponding Customs Authority shall ensure compliance with the given time-limit and shall 
take the relevant steps to determine the res ponsibilities of the customs officer and of the 
auxiliary agent.  
Article 486.  Unloading without the involvement of a customs officer.  When the packages are 
to be unloaded without the involvement of a customs officer, the warehouse operator shall proceed with the unloading and shall record the fact in the warehouse entry document.  The unloading must 
be completed at the latest by the end of the follo wing working day, counted from the date and time 
indicated for the start of the process. 
 
Article 487. Time-limit for completing the unloading of the transport unit.  
When a customs officer has been appointed to inspect the unloading and but fails to show up at the 
location, the unloading must be completed within the following working day, counted as from the expiry of the time-frame envisioned in Article 485 of these Regulations. 
 
In cases where the intervention of the officer is not required, the time-limit shall run as from the time 
of the relevant communication from of the Customs Authority concerned.  Article 488.  Reception of goods.  Before the packages are received, it must be ascertained that the 
safety device placed on the means of transport shows no signs of tampering.  If the safety device 
or the means of transport have been tampered with , the provisions of the relevant laws shall apply. 
 The receipt of packages will be based  on the information contained in the goods declaration or in the 
respective document.  The bonded warehouse operator,  the customs carrier and the customs officer, 
if involved, shall record their actions and make their entries in the computer system, in the goods 
declaration or in the respective document, including the time and date of such actions, which for all 
legal purposes shall be considered as the star ting date of the bonded warehousing regime. 
 Without prejudice to any sanctions that may pr ove appropriate and when the Customs Service 
so decides, should any discrepancies be found, the carrier, the consignee or his representative, 
as the case may be, shall be responsible for jus tifying it to the relevant Customs Authority. 
 
Article 489.  Unloading report.  After the unloading of the goods from the transport unit, the bonded 
warehouse operator shall place them in his facilitie s and, within a maximum of three hours, shall 
electronically communicate the outcome of that operati on to the customs office concerned.  The report 
must contain at least the following information: G/VAL/N/1/NIC/1 
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 (a) The identity of the consignee;   (b) the declaration or entry document number;  
 (c) the transport document number; 
  (d) the quantity of packages received and gross weight in kg or volume;   (e) marks on the packages if any; 
 
 (f) a description of the goods;   (g) details of any damage;  
 (h) details of missing or surplus goods if any;  and 
  (i) the date and time of entry into the warehouse.  Article 490.  Discrepancies at the time of arrival.   If at the time of receiving the packages 
discrepancies are found between the amount declared  and that received, a report shall be drawn 
up mentioning the fact, and Article 261 and other releva nt provisions of these Re gulations shall apply, 
unless there is a well-founded presumption of a crimin al offence with respect  to the surplus goods. 
 Article 491.  Notification of the entry and exit of the goods at the warehouse.  The bonded 
warehouse operator shall record and inform the Custom s Service of the entry and exit of goods at the 
warehouse, in accordance with proce dures laid down for that purpose. 
 At the time of entry of the goods into the bonded warehouse, the customs officer shall be required 
to transmit a report electronically to the relevant  Customs Authority on the quantities of packages, 
marks, damage, missing or surplus amounts and any other information indicated in these Regulations. 
 
Article 492.  Length of stay of goods.  Goods shall be permitted to re main in the bonded warehouse 
for a non-renewable period of one year, counted as  from the date of receipt of the goods by the 
bonded warehouse operator.  Upon the expiry of that  period the goods shall be deemed surrendered. 
 Article 493.  Withdrawal of goods from the bonded warehouse.   The withdrawal of goods from 
bonded warehouses shall require the authorization of the relevant Customs Authority, in keeping 
with Article 115(e) of these Regulations.  Goods ma y be withdrawn totally or partially, in accordance 
with the provisions of these Regulations governing each regime or customs operation. 
 Article 494.  Termination of the regime.  The bonded warehousing regime may be terminated for 
the following reasons: 
 
 (a) The assignment of goods to another authorized customs regime, within the 
warehousing time-frame; 
  (b) the destruction of goods with the authorization of the Customs Service or owing 
to unforeseen circumstances or force majeure , proven to satisfaction of the said Service; and 
  (c) the surrender of the goods.   G/VAL/N/1/NIC/1 
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  In the case of destruction of goods present in a bonded warehouse whether by authorization of the 
Customs Service or owing to unforeseen circumstances or force majeure  duly proven to the 
satisfaction of the said Service, the legal repres entative of the warehouse shall accordingly notify the 
customs office in whose territorial district it is lo cated, within 24 hours of th e event.  In such cases, 
the goods shall not be subject to the payment of taxes. 
 
In the case of surrendered goods, the bonded warehouse operator shall notify the relevant 
Customs Authority so that the auctioning pro cess may begin, pursuant to the stipulations 
of these Regulations.  
Article 495.  Goods transfers between bonded warehouses.   The authorization of the 
Customs Service shall be required for transfers be tween customs storage fac ilities of goods remaining 
under the bonded warehousing regime.  At all events  the permitted length of stay of goods shall 
be counted as from the date on which th ey entered the first bonded warehouse. 
 
Article 496.  Ex officio transfer to a warehouse.  For reasons of supervision or fiscal security, the 
Customs Authority may order, ex officio, that goods  be transferred to a particular bonded warehouse.  
To that end, the customs department concerned, in coordination with the bonded warehouse operators, 
shall formulate a plan for distribution am ong the various bonded warehouses on a rotating 
and percentage basis bearing in mind the type of warehouse and the characteristics of the goods;  the 
costs shall be borne by the owner of the goods or  the party that demonstrates a superior claim. 
 
Article 497.  Limits for the storage of goods.  For goods which at the time of arrival or while 
in storage at a bonded warehouse are by nature perishable or represent a danger to other goods in storage or to the facilities, the warehouse operato r shall, at the time of their arrival or upon the 
discovery of the situation, immediately notify the consignee and the Customs Authority concerned.  
As of that time, the Customs Authority shall grant a period of five days for them to be withdrawn 
or for their subsequent destination to be decided on.  Should the transfer not take place in that period,  the goods shall be deemed surrendered and shall 
be transferred or destroyed at the expense of the consignee or warehouse operator.  
Article 498.  Damaged or destroyed goods.  Damaged or destroyed goods that retain some economic 
value may imported definitively in their current  state upon payment of the corresponding taxes. 
 Article 499.  Bonded warehouse business hours.  Bonded warehouse operators shall be required 
to provide their services during the hours below: 
 
 (a) Receiving vehicles and transport units, 24 hours a day, 365 days a year;  and  
 (b) the bonded warehouse service, at least during the normal business hours of the 
customs department concerned. 
 
In the case of the subparagraph (b) above, permissi on must be sought for any extension of business 
hours.  Exceptional extensions are not permanent but  are made for a specific operation and permission 
must be requested at least two hours before the close of business of the customs office.  Article 500.  Retaining goods in the transport unit.  Exceptionally, the bonded warehouse operator 
may request the Customs Authority's permission not  to unload from the transport unit goods admitted 
to the bonded warehouse which owing to their char acteristics are difficult to move and store, 
in accordance with the guidelines established by  the Customs Service for that purpose. 
 G/VAL/N/1/NIC/1 
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  For the case referred to in the fourth paragraph of Article 234 of these Regulations, permission shall 
be granted not to unload goods that pose a danger to health and the environment. 
 
SECTION II 
 
ACTIVITIES PERMITTED IN CUSTOMS BONDED WAREHOUSES 
 
Article 501.  Independence of activities.  The activities permitted in bonded warehouses 
under Article 116 of these Regulations are independe nt of activities proper and inherent to bonded 
warehouses, and in consequence, goods controls by the customs must be separate from those 
undertaken internally by the auxiliary agent. 
 Article 502.  Request for authorization of permitted activities.  The request to carry out activities 
permitted in the bonded warehouses must be submitted by  the consignee or his representative to the 
relevant Customs Authority via electronic tran smission or other channels established by the 
said authority. 
 Article 503.  Verification of the process and exit.  The Customs Authority shall undertake the 
relevant verifications of the process execut ed and the intended purpose of the goods. 
 Waste and scrap generated from foreign goods  as a result of the permitted activity shall 
be re-exported, destroyed or definitively impor ted in accordance with the provisions of these 
Regulations.  Article 504.  Entry of goods in free circulation.  A report must be made on the entry of materials 
and goods in free circulation that are used in ac tivities permitted in bonded warehouses, in the form 
and manner stipulated by the Customs Service. 
 Article 505.  Procedural manual.  The Customs Service shall elaborate and publish the manual of 
compulsory procedures for the arranging, executing and supervising the permitted activities to which 
the goods shall be subject within bonded warehouses, in accordance with Article 116 
of these Regulations. 
 
CHAPTER XI 
 
FREE ZONES 
 Article 506.  Goods declaration.  The goods declaration for the free zone regime shall contain, 
where relevant, the information prescrib ed in Article 320 of these Regulations. 
 Article 507.  Documents supporting the declaration.  The goods declaration must be supported, 
as applicable, by the documents menti oned in Article 321 of these Regulations. 
 
Article 508.  Monitoring.  The Customs Service or the entity designated in the specific regulations 
shall be responsible for monitoring the use and des tination of the goods adm itted to this regime.  
In exercising that monitoring function, it shall, inter alia : 
  (a) Monitor the zone and its access and exit routes; 
 
 (b) review or audit the production coeffici ent or the method of determining it and the 
production processes involved in the op erations covered by the regime; 
  (c) monitor the entry and exit of pers ons, goods, means of transportation;  and  G/VAL/N/1/NIC/1 
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 (d) monitor the transfer of the goods, any losses and waste, and defective subproducts or 
compensating products. 
 Article 509.  Obligations.  The beneficiaries of the regime shall have, inter alia , the following 
obligations vis-à-vis  the Customs Service: 
 
 (a) Possess the equipment needed for the elect ronic transmission of records, the handling 
of enquiries and for providing any other information required by the Customs Service;  
 (b) have sufficient means to ensure the custody and preservation of goods admitted under 
this regime;  
 (c) inform the Customs Authority of goods damaged, lost or destroyed and of any other 
irregularities occurring while they are deposited in the free zone; 
 
 (d) be directly liable to the Customs Service for goods received at their premises from the 
time they are received and for the payment of customs tax obligations in connection with 
damaged, lost or destroyed goods, unless th ese events are the result of unforeseen 
circumstances or force majeure ; 
 
 (e) computerize the records of their customs operations as well as the inventory control of 
goods subject to the regime, according to th e requirements determined by the Customs 
Service;  
 (f) provide the information needed to determine the goods that are required for the 
production or assembly of compensating products, an d to determine the waste, subproducts or 
scrap resulting from production process; 
  (g) allow and facilitate the inspections and checks made by the Customs Service;  and 
  (h) provide any other relevant information th at facilitates the necessary audits or checks 
carried out by the Customs Service. 
 Article 510.  Termination of the regime.  The free zone regime shall be terminated for the 
following reasons:  
 (a) When goods and compensating products  are sent out of the customs territory; 
  (b) when goods and compensating products ar e assigned to another authorized regime; 
 
 (c) the total destruction of goods with the authorization of the Customs Service or owing 
to unforeseen circumstances or force majeure  proven to satisfaction of the said Service;  and 
 
 (d) where goods are voluntarily surrendered to the tax authorities.  Article 511.  Other applicable provisions.  Also applicable to this regime, where relevant, are the 
provisions of the inward processing regime and of the bonded warehousing regime regulated 
in Articles 466, 472, 474, 4 75, 478, 488, 489, 490, 491, 493  and 499 of these Regulations. 
 G/VAL/N/1/NIC/1 
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  CHAPTER XII 
 
TEMPORARY EXPORT AND RE-IMPORTATION 
IN THE SAME STATE 
 Article 512.  Goods declaration.  The goods declaration for the regime involving temporary export 
and re-importation in the same state shall contain,  as applicable, the information shown in the goods 
declaration for the definitive export regime.  Article 513.  Documents supporting the goods declaration.  The goods declaration must be supported 
by the documents indicated in Article 321 of th ese Regulations, except for the documents referred 
to in subparagraphs (a), (c) and (d) of that Article.  Should the transport document not be available at the time of exportation, the respective shipment 
order shall be accepted. 
 
Article 514.  Verifications during clearance.   The following verifications shall be made 
during clearance:  
 (a) That the goods declaration has been tran smitted and validated by the Customs Service 
for acceptance purposes;  the regime shall be authorized on condition of immediate 
verification;  and 
 
 (b) that the goods declaration complies with the documentary requirements set out 
in Article 513 of these Regulations. 
 
If the Customs Authority detects irregularities in the course of the immediate verification, it shall 
proceed in accordance with these Regulations.  Article 515.  Length of stay.  The time during which goods may remain under the regime allowing 
temporary export and re-exportation in the same stat e shall be up to six months, counted as from the 
date of acceptance of the declaration. 
 
Article 516.  Re-import.  The goods declaration for the re-importation of goods exported under the 
regime covering temporary export and re-importation in the same state, submitted within the 
time-frame set under that regime for goods to rema in abroad, must be supported, as appropriate, 
by the documents indicated in Article 321, subpara graphs (b) and (e) of th ese Regulations, and must 
be accompanied by a certified copy of the goods declaration for temporary export, or must indicate 
the declaration number.  In this case the goods will not be subject to the payment of taxes.  Temporarily exported goods may be re-imported pa rtially or totally and shall not require prior 
authorization;  the Customs Authority shall ascerta in that they are the same goods that left the 
customs territory under the temporary export regime. 
 
In all cases, the goods shall undergo physical  inspection by the Customs Authority. 
 Article 517.  Procedure in the event of discrepancies.  Should the immediate verification reveal that 
the goods being re-imported have not returned in th e same state, the difference corresponding to the 
added value incorporated into the goods must to be  paid and the relevant adjustments made via the 
charges that must be notified to the exporter so that  he may make the relevant  rectification and pay the 
adjusted amount or, if applicable, provide a guarantee as foreseen in Article 52 of the Code.   G/VAL/N/1/NIC/1 
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  Should the immediate verification reveal that the goods being re-imported do not match the goods that 
were temporarily exported or that a greater quantity is being re-imported, the appropriate legal actions 
will be set in motion.  Article 518.  Eligibility requirements for exemptions.  To be eligible for the benefits of this regime 
when re-importing goods, the declarant shall fulfil the following requirements: 
 
 (a) The goods declaration for re-importati on must be duly submitted and accepted within 
the permitted period of temporary export;  
 (b) the goods must not have been processed in any way; 
  (c) the identity of the goods must be fully established;  and   (d) the party re-importing the goods must be the same person that exported them. 
 
Article 519.  Re-import of goods outside the time-limit.  The re-importation of goods exported 
under the regime for temporary export with re-importation in the same state taking place after the expiry of the period of stay abroad permitted under th at regime shall give rise to the payment of the 
taxes and compliance of the non-tariff obligations associated with the definitive import regime, as 
though the goods in question were being imported for the first time into the customs territory. 
 
Article 520.  Termination of the regime.  The regime shall be terminated for the following reasons: 
  (a) Re-importation within the prescribed time-frame.  
 (b) change to the definitive export or  outward processing regimes within the 
stipulated time-frame.  
 (c) loss or destruction of goods by reason of unforeseen circumstances or force majeure , 
duly proven to the satisfaction of the Customs Service. 
 
In the cases of subparagraphs (a) and (b), all the requirements and forma lities corresponding to the 
regime being requested must be complied with.  Article 521.  Supplementary provisions.  The rules on temporary importation and re-exportation 
in the same state shall govern th is regime wherever applicable. 
 
CHAPTER XIII 
 
TEMPORARY EXPORT FOR 
OUTWARD PROCESSING 
 Article 522.  Goods declaration.  The goods declaration for the regime involving temporary export 
for outward processing shall contain, as applicable , the information shown in the goods declaration 
for the definitive export regime.  Article 523.  Documents supporting the declaration.  The goods declaration must be supported 
by the documents indicated in Article 321 of th ese Regulations, except for the documents referred 
to in subparagraphs (a), (c) and (d) of that article .  A copy of the performance warranty must also 
be attached in the case envisaged in Article 526(a) of these Regulations.  G/VAL/N/1/NIC/1 
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  Should the transport document not be available at the time of exportation, the respective shipment 
order shall be accepted.  Article 524.  Length of stay.  The time during which goods may remain under the regime involving 
temporary export for outward processing shall be six months, counted as from the acceptance of the 
goods declaration.  
 Article 525.  Re-import.  The goods declaration for the re-importation of goods exported under the 
regime covering temporary export for outward proc essing, submitted within the time-frame set under 
that regime for goods to remain abroad, must  be supported, as appropriate, by the documents 
indicated in subparagraphs (b) and (e) of Article  321 of these Regulations, and must be accompanied 
by a certified copy of the goods declaration for temporary export, or must indicate the declaration number.  In cases of re-importation of goods after processing a nd repair, except when the repair is done within 
the period covered by the performance warranty, it w ill be necessary to att ach the commercial invoice 
showing the added value that has been incorpor ated, which includes the cost of the repair, 
if applicable.  The same shall apply in the case of the re-importation of substitute goods of a value 
greater than those temporarily exported.  The re-import of temporarily exported goods may be partial or total and shall not require 
prior authorization. 
 In all cases, the goods shall undergo physical  inspection by the Customs Authority. 
 Article 526.  Eligibility requirements for exemption.  To be eligible for the benefits of this regime 
when re-importing goods, the declarant shall fulfil the following requirements: 
 
 (a) In the case of goods that are replaced or repaired at no cost within the period covered 
by the performance warranty: 
   i. The goods declaration for the re-importation must be duly submitted 
and accepted within the permitted period of temporary export, and must be 
accompanied by a copy of the performan ce warranty or equivalent document; 
  ii. the identity of the goods must be fully established if they have been 
repaired.  Where they are replaced by other identical or similar goods, the provisions of the third paragraph of Article 104 of the Code shall apply. 
 
 (b) In the other cases of outward processing:  
   i. The goods declaration for re-i mportation must be duly submitted and 
accepted within the permitted period of temporary export; 
  ii. the identity of the goods must be fully established or it must be 
possible to determine the incorporation of temporarily exported goods into 
the compensating products being re-imported. 
  G/VAL/N/1/NIC/1 
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  The re-importation of the goods referred to in subpar agraph (a) of this Article, shall be fully exempt 
from duties, except:  
i. In the case of substitution, where the subs titute goods have a higher value, in 
which case the duties shall be payable only on the resulting difference; 
ii. in the event that recognition of the pe rformance warranty is not verified, in 
which case the duties corresponding to the value added to the goods and the costs incurred as a result of the re-importation must be paid. 
 In the cases provided for in subparagraph (b) of th is Article, the corresponding taxes shall be payable 
only on the value added to the exported goods and th e costs incurred as a result of re-importation. 
 If the outward processing was carried out in the cust oms territory of any of the States Parties and 
if the added elements, parts or components originated  in those States Parties, the re-importation shall 
not be subject to the payment of customs duties.  
 
Article 527.  Re-import of goods outside the time-limit.  If the goods declaration for re-importation 
is submitted outside the time-limit referred to in s ubparagraphs (a)(i) and (b)(i) of Article 526 of these 
Regulations, this shall give rise to the paymen t of the taxes and compliance with the non-tariff 
obligations associated with the definitive impor t regime, as though the goods were being imported 
into the customs territory for the first time;  if thei r return within the origin al time-limit is prevented 
by unforeseen circumstances or force majeure  duly proven to the satisfaction of the Customs Service, 
the re-importation of the goods shall be permitted in accordance with the rules set down in Article 526 of these Regulations.  Article 528.  Compensating products .  For the purposes of this regime, compensating products are 
goods obtained abroad from goods that have been  temporarily exported for outward processing. 
 Article 529.  Tax base for repaired goods.  Where goods are repaired outside the warranty period, 
the tax obligation shall be assessed according to the value of the compensating products, plus the 
services supplied abroad for the repair, freight, insura nce and other costs, in conformity with the rate 
applicable under the tariff classification of those products. 
 
Article 530.  Termination of the regime.  The regime shall be terminated for the following reasons: 
  (a) Re-importation or change to the definiti ve export regime within the prescribed period. 
 
 (b) loss or destruction of goods by reason of unforeseen circumstances or force majeure , 
duly proven to the satisfaction of the Customs Service. 
 Article 531.  Supplementary provisions.  The rules on temporary admission for inward processing 
shall govern this regime wherever applicable.  
CHAPTER XIV 
 
RE-IMPORTATION 
 
Article 532.  Goods declaration.  The goods declaration for the re-import regime shall contain, 
as applicable, the information shown in the goods decl aration for the definitive import regime.  It shall 
also contain the number of the goods declaration for definitive export from which it is derived. 
 G/VAL/N/1/NIC/1 
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  Article 533.  Condition of the goods.  The re-imported goods must be in the same state in which they 
were exported, except for normal wear and tear resulting from the use to which they were put, 
or measures taken to preserve them, provided that  such measures do not increase the value of the 
goods as at the time they were exported.  
Article 534.  Documents support ing the goods declaration.  The goods declaration for the 
re-import of definitively exported goods referred to in Article 105 of  the Code must be supported by 
the documents mentioned in Article 321 of th ese Regulations, except for the documents referred 
to in subparagraphs (a), (c) and (d) of that Article.  
 
Article 535.  Customs procedure.  In addition to complying with the formalities prescribed 
in Article 106 of the Code, the exporter sha ll be required to submit an application to the 
Customs Service giving the reasons for the return  of the goods.  Once authorized, the re-imported 
goods shall be cleared in accordan ce with the procedures stipulated for the definitive import regime.  
The goods shall nevertheless be subject to  physical inspection in all the cases. 
 
Article 536.  Re-import of goods outside the time-limit.  When goods return to the customs territory 
outside the time-limit specified in Article 106(a) of the Code, they shall be considered for all purposes 
as foreign goods and as such shall be subject to  the payment of taxes and to other non-tariff 
restrictions and regulations.  
CHAPTER XV 
 
RE-EXPORT 
 
Article 537.  Goods declaration.  The goods declaration for the re-export regime shall contain, 
as applicable, the information shown in the goods declaration for the definitive export regime and 
shall also identify the goods.  It must show the number of the document or the goods declaration that 
covered the importation of the goods into  the customs territory, if applicable. 
 The goods declaration for re-exportation shall be subject to immediate verification.  The Customs Authority that verifies declarati ons for goods being re-exported shall ascertain 
compliance with the requirements established for suspended-duty customs regimes and with the 
relevant stipulations of Artic les 538 and 539 of these Regulations. 
 No declaration shall be required for the re-export of  vehicles covered by the temporary import regime 
for tourists, which will be terminated with the ha nding in of the permit at the time of leaving the 
customs territory, pursuant to Article 447(c) of these Regulations. 
 The declaration for re-exportation of goods may be submitted cumulatively in the cases and under the 
conditions determined for that purpose by the Customs Service.  Barring any statutory provisions to the contrary , the Customs Service sh all issue administrative 
regulations allowing the intervention of the custom s agent to be optional under the re-export regime. 
 Article 538.  Documents supporting the declaration.  The declaration referred to in Article 537 
of these Regulations must be supported by th e documents mentioned in Article 321 of these 
Regulations, except for the documents referred to in subparagraphs (c), (d) and (e) of that article.  
 
Article 539.  Goods subject to the regime.  This regime shall cover goods that have not been 
imported and which have been ma de subject to any customs regime involving the suspension 
of duties.   G/VAL/N/1/NIC/1 
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  Goods in temporary storage may also be re-e xported provided that they were not unloaded 
by mistake, have not been surrendered and that there is no well-founded presumption of any infringement or criminal customs offence with resp ect to them, in which case the Customs Authority 
is empowered to authorize the regime without requiring the presentation of the respective goods declaration. 
 
In the case of goods which, in order to enter the count ry of destination different from that of arrival, 
must fulfil a non-tariff requirement or require a special permit and this cannot be granted, 
the Customs Authority concerned shall authorize th e re-export pursuant to the procedure laid out in 
the preceding paragraph, provided that the applica tion is submitted within the three months following 
the date of arrival of the goods at the port of entry. 
 
CHAPTER XVI 
 
SPECIAL DEFINITIVE IMPORT AND 
EXPORT MODALITIES 
 
SECTION I 
 
POSTAL CONSIGNMENTS 
 Article 540.  Liability of the postal authorities.  The postal authorities shall be responsible for 
receiving, conveying and storing postal consignments and for presenting them to the Customs Service;  they may not be delivered to their addressees without the prior authorization 
of the Customs Service.  
The postal authorities shall be responsible for any charges incurred as a result of any damage, loss 
or theft of the content of consignments where such situations are attributable to them, except where 
unforeseen circumstances or force majeure  are duly proven to the satisfaction 
of the Customs Authority.  
 Article 541.  Controls.  The Customs Authority shall select the postal consignments that must 
undergo physical inspection at post offices, or sha ll forward them for further customs processing 
to the authorized places designated by the Customs Service for that purpose.  
 Article 542.  Notification.  At the request of the Customs Serv ice, the postal authorities shall send 
a notice to the addressees of postal consignments  which by law are subject to the payment of duties 
so that their clearance th rough customs may proceed. 
 Once the interested party has been notified of the consignment, he shall be required to go to the 
customs to identify the goods and state his decision to  clear them for consumption or to return them.  
In the first case, the customs department shall pro ceed to process the declaration ex officio, and shall 
determine the tax payable. 
 
The merchandise will be inspected in the pr esence of its addressee or his duly accredited 
representative at the customs facility or the post offi ces concerned and with the relevant notification 
to hand.  
The outcome of the inspection shall be communicated  immediately to the consignee so that he may 
state his wish to assign them to a customs regi me, re-export or intentionally surrender them 
to be returned to the sender.  G/VAL/N/1/NIC/1 
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  If he decides to assign them to a customs regime, he must comply with the requirements and 
formalities relating to the regime in question.  Article 543.  Prohibited goods.  When the postal service is used to introduce into or send out of the 
customs territory goods subject to import or expo rt prohibitions, the post office shall report this 
situation to the relevant Customs Authority so  that it may take action in accordance with the 
applicable legal provisions.  Article 544.  Import of commercial postal consignments.  Persons whose activity involves effecting 
commercial imports by post shall, in addition to complying with the prescribed customs obligations, 
submit a declaration through a customs agent or a special customs attorney. 
 The Customs Authority may not carry out a physi cal inspection of postal consignments unless the 
addressee or his representative is present.  
Article 545.  Non-commercial postal consignments.  Non-commercial postal consignments are 
deemed to be goods that are sent for the addressee's personal or family use or consumption and which 
will not be used for profit-making purposes.  Article 546.  Clearance procedure for no n-commercial postal consignments.  The documents 
referred to in Article 321 of these Regulations  shall not be required for the clearance 
of non-commercial postal consignments;  the posta l transport document and the corresponding notice 
must be produced, and the customs obligations required for the authorization of the regime, 
where appropriate, must be complied with.  The goods declaration for the clearance of non-co mmercial postal consignm ents shall be drawn 
up ex officio by the appointed customs officer, and must be signed during clearance by the addressee 
acknowledging the satisfactory receipt of the content;  the addressee may otherwise lodge any complaints with the competent authority.  Upon fulfilment of the specified requirements, the go ods shall then be verified.  The outcome of the 
verification shall include notification of the cust oms tax obligation assessed, so that the addressee may 
proceed to pay the taxes.  Upon confirmation of payment, the customs officer shall authorize the 
release of the goods, which shall be delivered by the postal authority.  The post office official may be present during the physical inspection where this is warranted under 
the criteria established by customs. 
 
Article 547.  Export of postal consignments.  Postal consignments being exported need not 
be presented to the Customs Service for cont rol purposes, except where they contain: 
  (a) Goods whose export requires special au thorization by the competent authority; 
 
 (b) goods subject to export restrictions or prohibitions or the payment of export duties, 
where applicable;  and 
  (c) goods whose value exceeds the value fo reseen in the relevant legislation. 
 
Article 548.  Postal consignments in transit.  The customs formalities will be kept to the minimum 
necessary to facilitate the entr y and exit of goods contai ned in postal consignments. 
  G/VAL/N/1/NIC/1 
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  Article 549.  Return of commercial a nd non-commercial postal consignments.  If after six months 
counted as from the date of receipt of the noti ce by the addressee the latter fails to come forward 
to request the clearance of the postal consignmen ts, the Customs Authority shall authorize the post 
office to return them to the sender.  
Postal consignments that not are collected within  the time-frame indicated in the preceding paragraph 
shall not be deemed surrendered, but shall be subject  to the procedure envisaged in that paragraph. 
 In the cases of items being returned abroad, the post office shall forward the details of such return 
operations to the Customs Authority via magnetic  or electronic media, in accordance with the 
conditions prescribed by the Customs Service. 
 Article 550.  Return of goods exported by post.   Exported postal packages and consignments that 
are returned to the customs territory by foreign post offices shall be presented by the post offices 
to the customs authorities for identification and sub sequent delivery to the senders, provided that they 
are confirmed to be the same goods that were originally exported. 
 Article 551.  Transfer of goods.  Transfers of postal consignments from the customs of entry 
to bonded warehouses owing to thei r consolidation with non-posta l goods shall be done under 
customs supervision, using the corresponding goods declaration.  
The transportation of postal consignments fro m the customs of entry and bonded warehouses 
to post offices or between them shall be done unde r customs supervision by the postal authority and 
in accordance with th e prescribed formats. 
 Article 552.  Small non-commercial consignments imported by post.   Small non-commercial 
consignments sent by post shall be cl eared as stipulated in these Regulations.  
 Article 553.  Simplified procedures.  States Parties may establish simplified procedures for the 
clearance of commercial and non-commercial postal consignments, preferably by electronic means.  This simplified procedure shall be governed by the regulations issued for the purpose 
by the Customs Service jointly with the postal authorities. 
 
SECTION II 
 
URGENT CONSIGNMENTS 
 Article 554.  Classification.   For the purposes of Article 110 of Code, urgent consi gnments shall be: 
  (a) Relief consignments;   (b) consignments that by their nature require urgent clearance;  and  
 (c) goods imported via the express delivery or courier system. 
 Article 555.  Relief consignments.  The following, inter alia,  shall be deemed re lief consignments:  
goods, including vehicles and other means of transporta tion, food, medicines, clothing, blankets, tents, 
prefabricated houses, articles for water purification an d storage, or other staples sent as aid for people 
affected by disasters.  Also included are equipm ent, vehicles and other means of transportation, 
specially trained animals, provisions, supplies, pe rsonal effects and other goods meant for disaster 
relief personnel that enable them to discharge their functions and help them to live and work in the 
disaster zone for the duration of their mission.  G/VAL/N/1/NIC/1 
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  Article 556.  Clearance procedure.  The goods listed in the preceding Article shall be cleared 
by means of simplified, fast-tr ack procedures, in coordination with the competent authorities.  
The release of such goods shall be authorized  with no requirements other than the appointed 
customs officer's approval of the lists of goods, which must have been processed by or through 
official agencies set up by States Parties for disast er relief or national emergencies.  The clearance 
of relief consignments must be approved irr espective of the country of origin, provenance 
or destination of the goods.  Relief consignments for export, transit, tem porary admission and import shall be processed 
on a priority basis.  The authorities responsible for regulating foreign trade shall coordinate the 
exercise of their functions with the Customs Authority such that the release of these goods 
is not delayed.  When incoming relief shipments are consigned to social welfare or charitable agencies, non-governmental organizations, associations or f oundations serving the public interest, the admission 
of the goods shall be authorized provided that the transport documents are endorsed to the 
Government entity responsible for channelling the aid.  At the latest within the 20 days following authori zation of the release of the goods, all the relevant 
information and documentation must be made av ailable and submitted to the Customs Authority 
concerned so that the corresponding ex officio decl aration can be prepared;  the information and 
documentation shall be the following: 
  (a) The bill of lading or contract of carriage concerned;  
 (b) the document from the competent body au thorizing treatment as relief consignments 
in keeping with this Section and exemption from duties, or the declaration of emergency made 
by the competent bodies and which determines ex emption from the applicable taxes;  and 
 
 (c) a detailed list of the relief consignments issued by the requesting authority or by the 
customs authorities of the country of export. 
 
Article 557.  Permits.  The corresponding import permits for reli ef consignments may be submitted 
after the entry of the goods.  However, in the case of foodstuffs or medicines and all goods subject 
to sanitary requirements, the competent authorities may conduct an inspection before authorizing the 
release of the goods.  
Article 558.  Customs control.   The Customs Service shall ensure compliance with the 
customs requirements relating to the entry, tran sit and outward movement of goods, with a view 
to preventing the use of this modality to evade customs and foreign trade controls. 
 Article 559.  Consignments which by their nature require urgent clearance.  Consignments which 
by their nature require urgent clearance shall refer, inter alia,  to the following:  vaccines and drugs;  
prostheses;  human organs, blood and plasma;  medical and clinical devices;  radioactive material and 
perishable materials for immediate use or  indispensable for a person or hospital. 
 Article 560.  Simplified procedure.  In the case of the goods covered by the preceding article, the 
Customs Service shall hold the processing of the goods declaration to the minimum necessary 
to safeguard the fiscal interest. 
  G/VAL/N/1/NIC/1 
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  Article 561.  Ex officio processing by customs of consignments classified as urgent by reason of 
their nature or in response to a duly substantiated need.  The definitive import of goods under the 
modality of consignments classified as urgent by reason of their nature or in response to a duly 
substantiated need may be requested verbally by the consignee, who shall provide and present 
to Customs all necessary information and documents so  that the latter may, ex officio, prepare the 
goods declaration, assess the customs obligatio n and process the goods declaration form.  
The clearance of the goods shall be considered to  have been formally requested when proof 
of payment of the duty or the corresponding docum ent of exemption has been submitted to the 
customs, as appropriate, and the requisite info rmation and documents have been provided. 
 
Article 562.  Advance declaration.  An advance application may be  submitted for the clearance 
of goods which by reason of their nature requi re urgent handling, provided that the advance 
application is accompanied by a medical opinion or that of the competent authority showing that the 
goods must be used immediately or are indispensable in nature.  
SECTION III 
 
EXPRESS DELIVERY OR COURIER SERVICES 
 
Article 563.  Unloading of packages.   The air carrier shall be required to: 
 
 (a) Separate out packages for express deliv ery, which must be properly identified 
as indicated in Article 567 of these Regulations;  and  
 (b) move the packages for express delivery to the approved facilities for sorting and hand 
them over to the express delivery company.  Pack ages that are not properly identified must be 
placed in the bonded warehouse as general cargo. 
 The role of the Customs Authorit y in the reception of vehicles, in unloading and loading at the 
customs port or the bonded warehouse shall be govern ed by these Regulations and be based on the 
application of risk criteria.  
Article 564.  Transport of express delivery goods in owned aircraft.  Express delivery or courier 
service companies that transport express delivery consignments as well as general cargo in their own aircraft must, given their dual function, submit the cargo manifest in addition to the express delivery manifest.  
Article 565.  Sorting and release of express delivery goods.  The Customs Authority shall authorize 
express delivery companies to undertake the sorting and release of consignments in areas located 
in zones under customs supervision, for which purpo se they must have computer equipment with the 
necessary interconnections with Customs Service IT system.  On the basis of risk criteria, the Customs Author ity may permanently assign customs officers or visit 
these locations when necessary. 
 Article 566.  Goods covered by express or courier delivery.  Goods covered by express or courier 
delivery must be classified by the express deliver y or courier services company into any of the 
following categories: 
 G/VAL/N/1/NIC/1 
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   (a) Correspondence and documents.  This cat egory includes any message, information 
or data transmitted in the form of papers, le tters, photographs or by means of magnetic or 
electromagnetic media relating to banking, co mmercial and judicial matters, insurance or 
press material and catalogues, inter alia,  not including software, which are of no commercial 
value and are not subject to taxes, restrictions or prohibitions. 
 
 (b) Taxable consignments.  This category covers consignments with a customs value 
equal to or less than one thousand Central American pesos and those that fulfil the 
requirements of current regulations for classifi cation as samples, and where the goods are not 
subject to non-tariff restrictions and regulations. 
 
 (c) Consignments not subject to the simp lified procedure.  Other consignments not 
included in the foregoing categories shall fall under the general clearance procedure.  This 
category includes goods subject to non-tariff rest rictions and regulations, goods intended for a 
regime other than definitive import or export,  and goods imported under the modality of small 
consignments of a non-commercial nature, as regul ated by Article 116 of the Code and Article 
595 of these Regulations. 
 
Article 567.  Labelling and identification of  packages containing express delivery goods.  
Packages containing express delivery goods that enter or leave the customs territory must be clearly 
identified by means of special distinguishing marks for documents and other express delivery 
consignments and must be presented separately from general cargo. 
 Each consignment must be sealed and shall also cont ain a label or other medium that shows at least 
the following information:  
 (a) Identification of the exporter or shipper; 
  (b) name and address of the consignor;   (c) identification of the express delivery company;  
 (d) name and address of the consignee; 
  (e) description and quantity of goods or documents it contains;   (f) gross weight of the package in kg;  and 
 
 (g) customs value of the goods.  Article 568.  Transmission of the express delivery manifest.  The express delivery 
or courier services company shall electronically transmit the express delivery manifest before the arrival of the goods, once the general cargo manifest has been transmitted containing the consolidated 
or master airway bill consigned to the company. 
 If upon completion of the process of classification or separation of consignments discrepancies are detected with the information declared in the express delivery manifest, the express delivery 
or courier services company shall be required, within  a maximum period of five hours, to transmit the 
relevant corrections and provide the appropriate explanations.  When the discrepancies found concern 
the weight, quantity of packages or description of the goods, the corrections must be made subsequent 
to authorization by the Customs Authority.   G/VAL/N/1/NIC/1 
 Page 169 
 
 
  Article 569.  Information on the express waybill.  Each express waybill covering a consignment 
must contain the information provided by the sende r with respect to the name of the consignee, 
the description of the goods, the price acco rding to the invoice and the freight rate.  
 Article 570.  Information to be show n in the express delivery manifest.  In addition to the 
information indicated in Article 243 of these Regulations, the express delivery manifest shall contain 
the following information:   (a) A categorization of the consignments;  
 (b) the declared f.o.b. value; 
  (c) the cost of freight and insurance;  and   (d) any other information that the Customs Service may require.  
 
Article 571.  In-transit consignments.  The Customs Authority may authorize the classification, 
redistribution and transhipment of express delivery c onsignments in international or domestic transit 
at locations designated for that purpose and under customs supervision, though these operations must 
always take place in approved zones within the airport.  
Article 572.  Clearance of correspondence and documents.  The clearance of consignments in the 
category described in Article 566(a) of these Regulations  shall be done on the basis of the information 
given in the express delivery manifest once it has been separated out and risk criteria applied. 
 For the category (a) consignments mentioned in th e preceding paragraph, in transmitting the express 
delivery manifest, the express delivery company may in clude a single master waybill covering all the 
consignments, indicating the quantity of p ackages and gross weight in kilogrammes. 
 Article 573.  Simplified declaration.  For the clearance of goods in the category described 
in Article 566(b) of these Regulations, once the ge neral cargo manifest and express delivery manifest 
have been transmitted, the express delivery or c ourier services company shall submit the simplified 
goods declaration, which may cover one or several  waybills pertaining to different consignees, 
provided that the customs value of the goods c ontained in each consignment is one thousand 
Central American pesos or less and that they are not subject to non-tariff restrictions and regulations.  The express delivery manifest may become a simplif ied goods declaration when the Customs Service 
so decides. 
 The simplified goods declaration may not include the goods in the category shown 
in Article 566(c) of these Regulations, goods  identified as small family consignments 
of a non-commercial nature and goods subject to non- tax restrictions and regul ations, such as permits, 
certificates, authorizations, exemptions or the like, or to non-tariff restrictions and regulations such 
as the application, inter alia,  of preferential treatment, quotas, saf eguards or countervailing duties. 
 The consignee of the shipments included in  the category described in Article 566(b) 
of these Regulations may also clear them by means of a non-self-assessed goods declaration or 
an ex officio procedure, as decided by the Customs Service. 
 G/VAL/N/1/NIC/1 
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  Article 574.  Time-frame for clearing taxable consignments.  The express delivery or courier 
services company shall have a period of six hours fo llowing the reception of the transport unit at the 
approved facilities in which to separate the consignmen ts and submit the simplifi ed goods declaration.  
If the said declaration is not submitted within the aforementioned time-frame, the express delivery 
or courier services company shall be required to move  the goods into temporary storage or place them 
under the bonded warehousing regime. 
 In the case of the category described in Article 566( c) of these Regulations, goods classified as small 
family consignments of a non-commercial nature and goods subject to non-tax restrictions and 
regulations must be delivered to the bonded wa rehouse operator or temporary storage facility 
immediately upon completion of the separation process. 
 In cases where the goods are not delivered to the bonded or temporary warehouse operator, 
the express delivery company shall be liable fo r the relevant tax oblig ations and penalties. 
 
Article 575.  Mandatory documents.  The commercial invoice and the individual air waybill must be 
submitted for the clearance of consignments in the category described in Article 566(b) of these Regulations.  
Article 576.  Clearance of consignments no t subject to the simp lified procedure.  
The consignments not included in the categories desc ribed in subparagraphs (a) and (b) of Article 566 
of these Regulations shall be released immediately if  they have been cleared by means of the general 
procedures under the regime in question or  shall be moved to bonded warehouses. 
 Article 577.  Application of risk criteria.  Following a risk-based approach, the Customs Authority 
may conduct documentary or physical and doc umentary inspections, whether generally 
or individually, of the consignments declared in the express de livery manifest and of the simplified 
goods declaration.  When goods are to be inspected by other competent authorities, they must coordinate the manner and timing of such inspection with the Customs Authority.  
SECTION IV 
 
TRAVELLERS' LUGGAGE 
 
Article 578.  Definition of travellers' luggage.  Travellers' luggage mean s goods for personal use 
or for the practice of their profession or trade in the course of their journey, provided that they are not 
for commercial purposes and consist of:   (a) Clothing;  
 (b) articles for personal use and other items in amounts proportional to the situation of the 
traveller, such as jewellery, handbags and toiletries; 
 
 (c) medicaments, food, instruments, medica l equipment and disposable items used with 
them, in quantities commensurate with the circ umstances and needs of the traveller.  The 
instruments must be portable.  The traveller's wheelchair if he or she is disabled.  The 
perambulator and toys of children who are travelling; 
  (d) articles for recreation or sport, such  as muscle tension equipment, treadmills 
and bikes, both stationary and portable, surfboa rds, sports bats, bags, clothes, shoes and 
gloves, protective gear for baseball, foot ball, basketball, tennis or other sports;  G/VAL/N/1/NIC/1 
 Page 171 
 
 
   
 (e) an image recording device, a ca mera, a movie camera, a sound recording 
and reproducing device, and their accessories;  up to six rolls of film or magnetic tape for 
each;  a radio receiver;  a television receiver;   binoculars or telescope, and a cell phone, all 
portable; 
 
 (f) a personal computer;  a calculator;  a PDA;  all portable;   (g) tools, supplies, and manual implements for the traveller's trade or profession, 
provided they do not constitute complete equipm ent for workshops, offices, laboratories, or 
the like; 
  (h) portable musical instruments and their accessories;  
 (i) books, manuscripts, records, tapes and me dia for recording sound or making similar 
recordings.  Non-commercial prints, photographs and photo engravings; 
 
 (j) five hundred grammes of manufactured tobacco in any form of presentation, 
five litres of wine, spirits or liqueur per adult traveller and up to two kilogrammes of sweets; 
 
 (k) hunting and sporting weapons, 500 rounds of  ammunition, a tent and other equipment 
needed for camping, provided it can be dem onstrated that the traveller is tourist.  
The admission of those weapons and ammunition shall be subject to the regulations of each 
State Party on the matter;  and 
  (l) others established by each State Party. 
 
Article 579.  Special declaration.  All travellers arriving in the cust oms territory by any authorized 
route must make a declaration using the form issued by the Customs Service for that purpose. 
 Airlines and in general enterprises engaged in  international passenger transport are required 
to cooperate with the Customs Service for the purposes of monitoring the entry of passengers 
and their luggage, including by making the declaration form available.  
 A single declaration shall be made in the case of a family group.  Article 580.  Content of the declaration form.  The form to be used for the declaration shall at the 
least contain information regarding: 
  (a) The identity of the traveller;   (b) the travel document;  
 (c) the purpose of the trip; 
  (d) status;   (e) type and company of transportation; 
 
 (f) total value of accompanying goods;   (g) countries of provenance and destination;  G/VAL/N/1/NIC/1 
Page 172  
 
   (h) goods subject to import restrictions; 
  (i) description of the goods;   (j) unaccompanied luggage;  and 
 
 (k) the amount of money or monetary values being brought in when they exceed the 
value permitted by each State Party. 
 Article 581.  Categories of luggage.  Luggage may be: 
 
Accompanied:  when it enters together with the traveller;  and  Unaccompanied:  When it enters w ithin the three months preceding or  following the traveller's date 
of arrival in the customs territory, provided it is proven that the goods come from the traveller's 
country of residence or from one of the countries the traveller has visited, even in the case where 
it enters via a route other than that  by which the traveller arrived. 
 Accompanied or unaccompanied luggage introduced by  travellers into the customs territory shall 
be accorded extension the exemption from taxes on luggage envisaged in Article 113 of the Code, 
provided that its component goods are among tho se mentioned in Article 578 of these Regulations. 
 
For the withdrawal of goods other than luggage ente ring with the traveller and which are eligible for 
the exemption referred to in Article 114 of the Code, the customs officer shall, ex officio, accord the 
exemption by making the corresponding entry in the Customs Service IT system.  Should the value of the goods exceed the amount envisioned in the aforementioned Article, the customs officer shall 
make up the goods declaration ex officio, so that the resulting taxes can be paid. 
 In the case of unaccompanied luggage entering together with goods other than luggage , 
the traveller shall submit an application to the Cu stoms Authority for their withdrawal, attaching the 
list of goods other than luggage and the original  of the transport document.  If the conditions 
stipulated in these Regulations are met, the corres ponding exemption shall be granted, provided there 
is entitlement.  Should the value of the goods ex ceed the amount envisioned in Article 114 of the 
Code, the customs officer shall make up the goods decl aration ex officio so that the resulting taxes 
can be paid.  Article 582.  Conditions for entitlement to exemption.  To be eligible for the benefit referred to 
in Article 114 of the Code, the trave ller shall meet the following conditions: 
 
 (a) The goods being imported, considering the quantity and kind, shall not be used for 
commercial purposes;  
 (b) the goods are not subject to import prohibition; 
 
 (c) the traveller has remained outside the customs territory for a minimum of 72 hours;  
and 
  (d) any others prescribed by the national laws of States Parties. 
 
States Parties may decide that this benefit can be accorded once every six months.  The benefit 
is personal and non-transferable, it is not cumulativ e and shall be deemed fully used up regardless 
of the quantity to which it is applied in a single journey.   G/VAL/N/1/NIC/1 
 Page 173 
 
 
  Captains, pilots, drivers and crew members of means of transport used for international goods 
transport shall be entitled to exemption from the pa yment of duties only on the clothing and personal 
effects that they bring with them from ab road or take from the customs territory. 
 Article 583.  Inspection procedure.  The inspection of goods that constitute luggage shall 
be risk-based.  It shall nevertheless be mandatory in the following cases: 
  (a) Unaccompanied luggage;   (b) when the traveller has not comple ted and submitted the declaration referred 
to in Article 579 of these Regulations;  or 
  (c) when a complaint is filed giving rise to well-founded suspicion that the traveller 
is bringing in goods whose import is prohibited or there is the presumption of a smuggling offence or customs fraud. 
 
When a physical inspection of goods is to  take place, the Customs Authority shall, inter alia,  
be required to:  
 (a) Check the traveller's passport or identit y and ascertain provenance, time spent outside 
the customs territory and date of the last o ccasion on which the traveller benefited from tax 
exemption, if applicable.  Moreover, the passpor t data may be compared with the declaration 
and other migration-related information;  
 (b) check the goods declared against t hose presented, determine their nature, 
and quantities.  If undeclared goods are detected, th ey shall be confiscated and the appropriate 
procedure followed;  and 
 
 (c) verify that goods subject to import r estrictions come with the relevant permits 
and fulfil the other conditions described in this Section. 
 
SECTION V 
 
HOUSEHOLD EFFECTS 
 
Article 584.  Declaration and facilities.  The goods declaration for the import and export 
of household effects shall be made using simplif ied procedures based on the detailed list of goods 
constituting those effects prepared by the declar ant and stating the estimated value of the goods, 
and on the transport document.  Commercial invoices shall not be required in the case of used goods.  To the extent possible, the Customs Service sh all grant preferential treatment to the clearance 
of household effects, without prejudice to the applicable control measures.  
Article 585.  Exclusion.  In no case shall vehicles be considered part of household effects, nor shall 
machinery, equipment, tools, or accessories for offi ces, laboratories, clinics, factories, workshops 
or similar establishments.  
Article 586.  Household effects, luggage and goods other than luggage in the same shipment.   
The following procedure shall be followed when luggage, goods other than  luggage and household 
effects arrive in the same shipment:  G/VAL/N/1/NIC/1 
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   (a) To withdraw unaccompanied luggage or goods other than luggage and to obtain the 
exemption referred to Articles 113 and 114 of the Code, an application must be submitted to 
the Customs Authority concerned, to which must be attached the list of unaccompanied 
luggage or of the goods other than luggage, as the case may be, a copy of the transport 
document and a photocopy of the passport. 
 
 (b) For other goods considered as household effects, the corresponding goods declaration 
shall be transmitted electronically, together with  the transport document and the detailed list 
of goods, which must show the quantity and unit values of used goods and the relevant 
invoices for new items, amongst other things. 
 
 (c) The Customs Authority concerned or some other competent authority of the 
State Party shall grant the exemption mentioned in the subparagraph cited, after verification 
of the requirement referred to in Article 21( a) of the Convention on the Central American 
Tariff and Customs Regime and based on the assessment of the customs tax obligation. 
 
SECTION VI 
 
IN-WORKS CLEARANCE 
 
Article 587.  Industrial process.  For the purposes of Article 123 of these Regulations, the term 
industrial process means the transformation of the dir ect and indirect materials that are incorporated 
into a production process to create a product from those materials.  Direct materials are raw materials or materials in primary forms, including mixtures (prepared or semi-manufactured) that form part of the finished product. 
 
Indirect materials are goods used in the producti on process, but which by their nature are not 
incorporated into the finished product, such as fu els, greases, lubricants, alcohols, cleaning liquids 
and materials.  Article 588.  Reception at approved facilities.  Companies authorized to undertake in-works 
clearance must receive vehicles and transport units  containing goods consigned to them at their 
facilities approved by the Customs Service.  Article 589.  Financially linked groups of companies.  In-works clearance may be authorized for 
companies that make up business groups with sufficien t financial links, which means that the direct 
or indirect stake held by one company in another of the group must be at least 25 per cent of the 
equity capital, provided that they also comply with the following requirements:   (a) Indicate the names of the companies co mprising the financially linked group and any 
changes in the membership of the group;  and 
 
 (b) indicate the total imports by the compan ies, which taken together must cover the 
parameters and conditions set for the individual companies. 
 Article 590.  Exceptions.  The Customs Service may waive the application of this procedure 
to a given category of goods. 
 
It may also waive this procedure at one or sev eral customs posts owing to the insufficiency 
of infrastructure or human resources or the lack of adequate materials for performing customs controls.   G/VAL/N/1/NIC/1 
 Page 175 
 
 
  It may also suspend or cancel the application of th is procedure to a consignee who fails to meet the 
statutory and regulatory requirements, without prejudice to the penalties that may apply.  Article 591.  Acceptance and verifi cation of the declaration.  Once the goods declaration 
is accepted and payment of customs tax verifi ed, the Customs Service shall indicate whether 
verification by physical examination of the goods should be ordered on the basis of the established 
risk criteria, once confirmation is received that th e means of transport carrying the goods has arrived 
at the facilities of the authorized companies.  Article 592.  Clearance of merchandise without physical inspection.  When a physical inspection 
is not deemed necessary, the declarant shall be no tified of the authorization for the release of the 
merchandise.  The declarant shall be responsible for immediately informing the Customs Authority 
of any discrepancies with the informa tion transmitted to Customs Service. 
 Article 593.  Performance of the physical inspection.  If the physical inspection of the merchandise 
is ordered, the Customs Authority shall notify the enterprise immediately to that effect, and shall 
designate the official responsible for carrying ou t the inspection.  If the result of the physical 
inspection tallies with the information declared to Customs, the official shall immediately authorize 
the release of the merchandise.  If differences are detected between  what was declared and the information that should have been 
declared, the procedure set out in Article 349 of these Regulations shall be followed. 
 Article 594.  Consolidated goods.  In-works clearance shall not be permitted for the goods sent under 
the system of consolidated transportation.  
SECTION VII 
 
SMALL FAMILY CONSIGNMENTS OF A NON-COMMERCIAL NATURE 
 
Article 595.  Clearance procedure.  For the clearance of small non-commercial consignments, 
the goods declaration shall be made up ex offici o by the Customs Authority, which shall grant the 
exemption referred to in Article 116 of the Code , provided that the person to whom goods are 
consigned proves his right to with draw them by presenting the shipping document made out in his 
name and signing the ex officio customs declara tion.  The presentation of the commercial invoice 
shall not be required in such cases.  
If at the time of assessing the customs tax liability it is found that the customs value exceeds the 
equivalent in local currency of five hundred Ce ntral American pesos, the Customs Authority shall 
determine the taxes ex officio, and may require the importer to present the commercial invoice or any 
other element that serves to establish the true value.  If the requisite documents are not submitted, th e Customs Authority concerned shall proceed, 
ex officio, to determine the value of the goods in accordance with the applicable valuation system and 
to request payment of the taxes.  Article 596.  Conditions.  For the exemption referred to in Article  116 of the Code to be granted, the 
following conditions must be fulfilled: 
 
 (a) The consignee has not benefited from th is modality during the six months preceding 
the arrival of the goods; 
 G/VAL/N/1/NIC/1 
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   (b) the quantity of goods to be importe d under this modality does not lend itself 
to commercial uses; 
  (c) the consignee of the goods is a natural person;  and  
 (d) the Customs Authority is shown proof, if appropriate, of compliance with the 
non-tariff regulations and restrictions. 
 The benefit shall not be cumulative and may be ut ilized once every six months, irrespective of the 
quantity that has been exempted, provided that it does not exceed the amount set in Article 116 
of the Code.  If the consignment does not qualify for this modality, the clearance should proceed as 
for non-commercial imports or some other appropriate kind.  If a single cargo manifest shows merchandise consigne d repeatedly to the same person and concerns 
two or more shipments from one or more cons ignors, the merchandise shall be consolidated 
in a single declaration in order to establish a single value.  The same action shall be taken with regard 
to parts or spare parts that make up a single unit or components of a single item or set of items.  When the goods must comply with non-tariff regula tions and restrictions, these must be met before 
their release.  
For the purposes of this modality, each State Party shall decide on the scope of the term "family." 
 The Customs Service shall maintain a current datab ase of the names and iden tification numbers of any 
persons who have made use of this modality.  
SECTION VIII 
 
SAMPLES OF NO COMMERCIAL VALUE 
 
Article 597.  Samples of no commercial value.  These are goods sent at no cost to the consignee 
in order to demonstrate their properties and which,  as samples, are devoid of any commercial value 
and are labelled to identify them as such, or which have been rendered useless in some way so that 
they cannot be marketed locally.  Samples of no commercial value are therefore de emed to be any goods or products imported 
or exported on that condition and intended for demonstration purposes and which lack any 
commercial value, whether owing to their quan tity, weight, volume or other aspects of their 
presentation, or because that value has been rem oved from them b physically making them unusable, 
so as to rule out any possibility of marketing them.  Also considered as samples of no commercial valu e are goods whose use as samples entails their 
destruction by tasting, testing or analysis, su ch as food, beverages, perfumes, chemicals and 
pharmaceuticals and other similar products, provided that the state and quantity, weight, volume 
or other aspects of their presentation unequivocally demonstrate their status as samples devoid of commercial value.  Article 598.  Clearance.  If upon entry the goods are presented for clearance as samples 
of no commercial value, the Customs Authority sh all determine whether they  should be considered 
as such and if appropriate shall process the goods declaration ex officio.   G/VAL/N/1/NIC/1 
 Page 177 
 
 
  When the customs decides that goods presen ted for clearance do not constitute samples 
of no commercial value, it shall place them under its supervision and notify the interested party so that 
a request can be made within the legal time-limits for the goods to be destined for another purpose. 
 Article 599.  Documents to be presented for clearance.  The consignee shall submit the following 
documents for the clearance of samples of no commercial value: 
  (a) The shipment document pertaining to the samples; 
  (b) transport document, if applicable;  and 
 
 (c) the import license or permit issued by the competent authorities, where appropriate.  Article 600.  Transport document.  When a single transport document covers both samples 
of no commercial value and other commercial goods , the importer may separate out the samples 
of no commercial value for the clearance  process referred to in this Section. 
 
SECTION IX 
 
ENTRY AND EXIT OF DECEASED PERSONS 
 Article 601.  Responsibility for the entry and exit of deceased persons.  The conveyance of human 
remains into or out of the customs territory sha ll be under the responsibility of the carrier and must 
be done in properly sealed coffins and funeral urns or  in other compartments that meet the conditions 
prescribed by the public health authorities or some other competent authority.  
Article 602.  Documents for the entry of deceased persons.  For the entry of human remains, 
the carrier must submit the following documents:  
 (a) Cargo manifest and individual transp ort document stating that the consignment 
consists of human remains; 
 
 (b) death certificate; 
  (c) certificate of embalmment;  and   (d) Those required by decision of the competent authorities. 
 
Article 603.  Priority processing.  After verification of the documentation provided by the carrier 
and authorization by public health authorities or another competent authority, the Customs Authority, shall authorize the handover of the human remains, without further procedure.  G/VAL/N/1/NIC/1 
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  TITLE VII 
SURRENDER, AUCTION AND OTHER FORMS OF DISPOSAL 
CHAPTER I 
SURRENDER  
 Article 604.  Tacit surrender.  Tacit surrender occurs when goods are in any of the 
following situations:  
 (a) If they are present in a port area or stored in temporary bonded warehouses and 
no application is filed for their assignment to a customs regime within the time-limit set in 
Article 283 of these Regulations; 
 
 (b) when goods remain in a port area or bonded warehouse for longer than one month 
as from the date on which the definitive amount of the customs tax obligation is assessed and 
duly notified, and the tax has not been paid; 
 
 (c) when the requested custom s regime has been authorized and the goods have not been 
recovered from the warehouse, whether or not managed by the Customs Service, within the 
30 days following the authorization of their release;  
 (d) unaccompanied luggage not collected within a period of three months as from the date 
of its entry into the customs territory; 
 
 (e) if a period of one month elapses as from the time the interested party is notified that 
the goods taken as samples are at his dis posal and they have not been collected; 
 
 (f) if they are being stored under the bonded warehouse regime or in temporary bonded 
warehouses and no application is filed for their assignment to a customs regime within the 
time-limit set in Article 492 of these Regulations;  
 (g) they have been unloaded by mistake and have not been reshipped within the 
time-frame prescribed in Article 281 of these Regulations; 
 
 (h) when 30 days have elapsed as from the time of the final ruling establishing a customs 
lien on the goods;  
 (i) if after 15 days as from the date on which an enterprise under the duty-free zone or 
inward processing regime, as applicable, has cea sed its operations and the Customs Service 
has been duly informed, its goods have not b een be re-exported or imported definitively; 
 
 (j) if after one month as from the date on  which the lawful owner is notified of the 
judicial ruling placing goods not subject to seizu re in the custody of the customs authorities, 
the said owner has not requested their assignment to a regime; 
 
 (k) when goods under the temporary import  regime for which no guarantee has been 
provided are not re-exported or imported within the time-limits authorized in these Regulations, except in the case of tourist vehicles referred to in Article 448 of these Regulations;  or 
 
 (l) in other cases foreseen in these Regulations.   G/VAL/N/1/NIC/1 
 Page 179 
 
 
  In the case of goods declared as being in internatio nal transit and destined for another State Party, 
the time-frame for surrender shall be three months counted as from the date of completion of their 
unloading or, in the case of land traffic, as from the arrival of the means of transport at the customs office concerned.  
Article 605.  Retrieval of the goods.  For the purposes of Article 121 of the Code, the import goods 
declaration shall be presented to the relevant cu stoms office, together with the information and 
documents, as applicable, referred to in Articl es 320 and 321 of these Regulations, as well as proof 
of payment of the amounts owed in virtue of Article  46(2) of the Code and if applicable, any non-tax 
obligations applying to the goods  being retrieved must be met. 
 
On the basis of Article 121 of the Code, the Cust oms Authority concerned is empowered to authorize 
the clearance of the goods, provided that the re quirements outlined in the preceding paragraph are 
met, without need of issuing a prior ruling on the retrieval. 
 
CHAPTER II 
 
AUCTIONS AND OTHER FORMS OF DISPOSAL 
OF GOODS 
 
Article 606.  Determining the starting price.  The starting price of the goods to be auctioned 
shall comprise: 
  (a) The amount of the customs tax obligation on the date of surrender of the goods;  and 
 
 (b) fees for Customs Services and other co sts arising from the organization and holding 
of the auction. 
 Article 607.  Itemization of goods to be auctioned and notice to the public.  The Customs Service 
or the Customs Authority authorized by it shall ite mize the goods to be auctioned and shall indicate 
the date, time and place of the auction.  
Thereafter, it shall publish a single notice of the aucti on in the official journal or a widely circulated 
newspaper at least ten days before its scheduled date .  It shall also display the notice visibly at the 
customs office and at the bonded warehouse or premises authorized for holding the public sale, and may publish it on the website of the Customs Service.  
Article 608.  Information to be included in the notice of auction.  The notice of auction must 
contain, inter alia,  the following information: 
  (a) A general description of the goods to be auctioned, as well as an indication of the 
permits required for their im portation, where appropriate; 
 
 (b) the date, time and place of the auction; 
  (c) the starting price of the lots or goods to be auctioned, determined in keeping 
with these Regulations; 
 
 (d) the place and time-frame for exhi biting the goods prior to auction; 
 
 (e) notice to the public that participa tion in the auction will require the deposit 
of an amount equal to 25 per cent of the starting price of the lots or goods on which they wish to bid; G/VAL/N/1/NIC/1 
Page 180  
 
   
 (f) any difference between the amount of th e winning bid and the amount of the deposit 
shall be paid immediately or on the day followi ng the date on which the goods are auctioned; 
  (g) bidding shall be open to everyone except for officers or employees of the 
Customs Service, who may not participate directly or indirectly as bidders; 
  (h) an indication as to whether the goods will be auctioned individually or as part 
of a lot;  and 
 
 (i) once the goods or lots have been sold a nd paid for, they must be collected no later 
than three days after the payment of the respective amount. 
 Article 609.  Exhibition of the goods.  Persons interested in participa ting in the auction may view the 
goods physically or on the website of the Customs Se rvice in the three days before the auction.  
The goods shall be auctioned as they are on the date  of the auction and the successful bidder may not 
make any subsequent claims against the Customs Service.  Article 610.  Measures to ensure free bidding.  The Customs Authority appointed to hold the 
auction shall take the necessary measures to en sure that it is run in an orderly manner. 
 
Participants in the auction shall comply with measures regarding order and respect as prescribed 
by the competent official to ensure that the biddi ng takes place freely.  Otherwise, the official may 
order the withdrawal from the auction venue of an yone failing to comply or suspend the auction 
outright if it cannot be run normally.  The official  shall also refuse to admit anyone whose conduct 
impairs free bidding or who is barred from participating in the event. 
 
Officers or employees of the Customs Service may no t participate directly or indirectly as bidders. 
 Article 611.  Procedure to be followed by the official during the auction.  The auction shall follow 
the procedure hereunder:  
 (a) Before calling for bids, the appointed official shall offer the goods in the order 
specified in the auction notice, stating the batch or lot number assigned to them, as well as 
their starting price;  
 (b) the official shall invite offers for th e goods and there shall be no limit to the number 
of offers.  If no one wishes to improve on the best offer after the official has asked three 
times, the official shall award th e goods to the highest bidder; 
 
 (c) the successful bidder shall pay in cash or  by certified cheque, immediately or at the 
latest on the day following the date of the auc tion, the total amount or, where appropriate, the 
difference between the latter and the amount of the deposit, using the relevant form;  and 
 
 (d) a detailed record of the auctio n shall be drawn up, as prescribed by 
the Customs Service, showing at least the name  of the appointed official, the quantity and 
category of goods sold, the name, business name  or company name of the buyers and the 
price at which the goods were sold. 
 
If buyers fail to pay in accordance with subparagra ph (c) of this Article, the award shall be deemed 
not to have been made and the goods considered uns old.  The buyers shall forfeit their deposits, which 
shall go into the special fund mentioned in th e fifth paragraph of Article 120 of the Code. 
  G/VAL/N/1/NIC/1 
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  If the auction cannot be concluded on the day indica ted, it shall continue in the first business hour 
of the following day.  Article 612.  Auction of restricted goods.  In the case of goods that require a special import licence, 
only to persons legally entitled to make such impor ts may participate in auction, for which purpose 
they shall submit the requisite documents, permits , licences, or authorizations from the competent 
authorities before withdrawing the goods.  Article 613.  Withdrawal of goods sold.   Having paid for the goods obtained at auction, 
the successful bidder shall withdraw them from the premises where they are being kept, and shall 
comply with the non-tax obligations connected with  their importation, defraying the costs arising 
from storage.  The goods shall be delivered to the owner based on the voucher issued by the Customs Authority 
for that purpose. 
 
Article 614.  Direct sale.  Perishable, quickly or easily decomposable goods and goods costly 
to preserve shall be sold directly by the Customs Service at their base price, subject to fulfilment 
of the non-tax obligations.  In such cases, the publication stipulated in Article  607 of these Regulations may be dispensed with, 
but the Customs Service shall provide th e publicity permitted by the circumstances. 
 Article 615.  Unsold goods.  The higher authority of the Customs Service shall treat any unsold 
goods as follows:  
 (a) Donate them free of taxes to State or  philanthropic institutions that can make use 
of them;  or 
  (b) destroy them.  The foregoing shall be subject to the provis ions of special laws in States Parties. 
 
Article 616.  Treatment of goods from shipwrecks, capsized vessels or accidents.  Goods from 
shipwrecks, capsized vessels, accidents or those found with no known owner must be placed 
immediately under customs supervision.  
The Customs Authority shall publish a notice on the above circumstances in the official journal, 
itemizing the goods so that any persons able to pr ove their entitlement to them may come forward 
to claim them.  If no one has come forward after one month as from the publication, the goods shall 
be treated as surrendered and shall be sold  in accordance with the procedures set out 
in these Regulations.  
Any person who delivers goods to the Customs Authorit y in the circumstances ou tlined in this article 
shall be entitled to reimbursement of the transport costs as set by expert estimate.  If the owner of the 
goods undertook the recovery of the goods, the owner shall bear those costs.  If the sale of the goods 
by public auction is ordered, the proceeds thereo f shall be allocated, respectively, for the payment 
of the recovery and transport costs, taxes, and any other charges payable. 
 
Article 617.  Goods that are in poor condition, useless, or prohibited.  Should the 
Customs Authority's inspection of the surrendered goods  to determine their star ting price reveal that 
they are in poor condition or useless, devoid of comme rcial value or subject to an import ban, an order G/VAL/N/1/NIC/1 
Page 182  
 
  shall be given for them to be destroyed or turned over to the competent authority and the 
corresponding report drawn up.  The destruction shall take place in the presence of the Customs Authority and of the person 
designated by the bonded warehouse operator. 
 
When flammable, toxic, corrosive or similar s ubstances are to be destroyed, it shall be done 
in a manner that it is not harmful to nature or th e environment and at locations authorized for the 
technical handling of such goods, in coordina tion with the responsible governmental bodies. 
 
CHAPTER III 
 
AUCTIONS VIA ELECTRONIC SYSTEMS OR MEDIA 
 
Article 618.  Participation.  Participation by the general public in auctions by electronic systems 
or media over the Internet shall be subject to the rules laid down in the Code and these Regulations for 
the conduct of auctions, as well as the terms and c onditions posted on the Customs Service's online 
auction site.  
 Article 619.  Procedure preparatory to the auction.  The itemization of the lot or goods 
to be auctioned, the notice, place and time-frame , as well as the exhibition of the goods and other 
procedures preparatory to the auction shall conform to the provisions of Articles 606, 607, 608, 609, 
610 and 611 of these Regulations.  Article 620.  Conduct of the auction.  To auction goods by electronic means, the Customs Service 
shall proceed as follows: 
 
 (a) Those wishing to participate must acce ss the Customs Service's online auction site 
and register as users by entering, inter alia,  the following information: 
 
  i. Identity document number;   ii. name and other personal identification particulars;  and 
  iii. the number of the bank account or credit card to be used. 
 
 (b) the information entered at the time of the above-mentioned regist ration shall be valid 
for all legal purposes, and therefore any record s, notifications, issuance of vouchers, as well 
as the verification of identities at the time of de livering lots or goods obtained at auction shall 
be based on that information; 
 
 (c) after registering, the user will recei ve an e-mail confirming the registration and 
assigning him a user code and personal passwor d, which will validate the registration; 
 
 (d) with the user code and password, inter ested parties shall enter their bids on the goods 
according to the instructions, terms and conditio ns published on the Customs Service's online 
auction site; 
  (e) when a user signals his intention to place a bid, it must apply to a lot or goods that are 
of interest to him.  On that basis the total am ount of the participation fee shall be determined 
and deducted from the designated bank account or credit card, and shall be equivalent to 25 
per cent of the sum of the starting prices of the lot(s) or goods concerned;  the Customs Service shall then process the info rmation and publish it on the auction site, at which point the 
bid shall be deemed valid; 
  G/VAL/N/1/NIC/1 
 Page 183 
 
 
   (f) the Customs Service shall set the date and cut-off time for the receipt of bids, 
not exceeding five days, as well as the other cond itions, and shall update the online record of 
bids received.  The user shall be required to l og on to the auction site in order to place the 
relevant bids;  and 
 
 (g) once the bidding period has expired, th e Customs Service shall automatically block 
the receipt of bids and award the lot or goods  to the highest bidder, and shall debit the 
designated bank account or credit card accordingly.  It shall also cancel the transactions of 
unsuccessful bidders pertaining to the deposit and bids placed. 
 
Article 621.  Report on results.  A full report on the progress and results of the electronic auction 
shall be drawn up showing the name, business or  company name of the successful bidders, 
the quantity and kind of goods sold and the auc tion price.  The report shall be published on 
the Customs Service's online auction site.  
Article 622.  Special forms of auction.  The higher authority of the Customs Service may contract 
specialized firms to conduct the auctions in accordance with the provisions of these Regulations. 
 The higher authority of the Customs Service may also develop other auction procedures. G/VAL/N/1/NIC/1 
Page 184  
 
   
TITLE VIII 
 
APPEALS AGAINST RULINGS AND DECISIONS OF THE CUSTOMS SERVICE 
 
CHAPTER I 
 
APPEALS 
 
Article 623.  Appeal for review.  Consignees or persons to whom final rulings or decisions of the 
Customs Authority on taxes or penalties are addressed may file appeals for revision with the higher 
authority of the Customs Service within the te n days following the notification of the ruling 
being contested.  The appeal must be filed with the authority that i ssued the decision or with to the higher authority 
of the Customs Service, and in both cases the dossier that gave rise to the decision shall be forwarded 
to the higher authority within the five days following the date of receipt of the appeal. 
 The higher authority of the Customs Service shall resolve the matter within 20 days of the receipt 
of the administrative dossier.  Article 624.  Contesting the decisions of the higher authority of the Customs Service.  
Appeals may be filed against final rulings or decisi ons of the higher authority of the Customs Service 
assessing taxes or penalties, or which prejudice the party to whom they are addressed, in relation to the regimes, formalities, operations and proce dures regulated by the Code and these Regulations, 
or which fully or partially deny the appeal for revi ew;  such appeals must be lodged within a period 
of ten days following notification of the ruling or decision in question. 
 Article 625.  Appeals.  Appeals must be lodged with the highe r authority of the Customs Service, 
which shall forward the documents to the decision-ma king body referred to in Article 128 of the Code 
within the three days following to the lodging of the appeal.  
Once the appeal has been lodged, the competent bod y shall take a decision within 30 days as from the 
day following that on which the appeal was rece ived.  The decision-making body shall declare 
administrative channels to be exhausted.  Article 626.  Measures to enhance decision making.  When the authority hearing a appeal orders 
ex officio or at the request of the interested party that measures be taken to obtain elements that will 
contribute to resolving the matter before it, the time-frame for delivering a final ruling shall 
be suspended pending the completion of such measures.  At all events, the period allowed for the measures en visaged in the preceding paragraph shall be ten 
days, which, at the request of the appellant, ma y be extended once for an  equal period in cases duly 
justified by the appellant.  The judicial decisi on ordering the measures to enhance decision making 
may not be challenged.  Article 627.  Formalities for the filing of appeals.  Appeals shall be filed on plain paper and shall 
contain at least the following: 
 
 (a) The name of the authority, officer or department being addressed;   (b) the names, surnames, particulars of the appellant, who when not acting on his own 
behalf must also appoint his representative;  G/VAL/N/1/NIC/1 
 Page 185 
 
 
   
 (c) address or channels for the receipt of notifications;  
 (d) identification of the ruling or d ecision being challenged and the grounds for 
dissatisfaction with it, as well as a detailed account  of the facts and legal provisions on which 
the appeal is based; 
  (e) the petition that is being made;  and   (f) date and signature. 
 
Article 628.  Admission of the appeal.  Once the appeal has been lodged and the stipulated 
formalities complied with, the body responsible for resolving it shall continue the process 
as appropriate or shall request the rectification of any errors or omissions in relation to any of the 
requirements enunciated in Article 627 of these Re gulations, within the three days following the 
filing.  In this case, the corresponding prevention no tice shall be issued and the appellant accordingly 
notified and given five days as from the day fo llowing the notification to rectify the errors 
or omissions.  Should this not be done in the requi red form and within the aforementioned time-limit, 
the appeal shall be declared inadmissible.  The admission of the appeals set out in this Chapte r shall suspend the execution of the decision being 
challenged.  No guarantee or payment shall be required for appeals to be admitted. 
 Article 629.  Notification of rulings.  The appellant must be notified of any ruling issued in the 
appeals procedure governed by this Chapter a nd this may be done by electronic means. 
 
In addition to personal notification, other mean s shall be allowed when the Customs Service 
so decides, such as pigeonholes and notice boards lo cated on the premises of the Customs Service, 
registered letter or fax if requested by the interest ed party, or by publication in the official journal 
when it is not possible by any other means.  When the notice is served by means of a pigeonhole, notice board or by fax, it shall take effect three days after being served. 
 
CHAPTER II 
 
CUSTOMS COURT 
 
Article 630.  Composition.  The customs court shall be composed of five members.  Three of them 
shall be lawyers specializing in customs matters with a minimum of five years provable experience;  
the remaining two persons shall, as a minimum, hold a degree and have at least five years' verifiable 
experience in matters such as tariff classification, customs valuation, origin of goods and other foreign 
trade regulations.  The customs court shall have a president, who must be a lawyer, as well as administrative and 
ancillary staff to provide the support necessary for the discharge of its functions. 
 Article 631.  Requirements.  To be a member of the Customs Cour t, in addition to the requirements 
laid out in the preceding article, a candi date must comply with the following: 
 
 (a) Be a national of the State Party in which the member will work; 
  (b) be in full possession of his civil rights;   (c) be of acknowledged repute; G/VAL/N/1/NIC/1 
Page 186  
 
   
 (d) not have been convicted by a final judgment for tax, customs or common crimes;  and  
 (e) not be a spouse of or linked to any member of the higher authorities 
of the Customs Service by family ties up to the fourth degree of c onsanguinity or second 
degree of affinity. 
 Article 632.  Appointment.  Members shall be appointed by the Minister of Finance or by the 
competent authority, following a public competition.  
Alternates shall be appointed in the same way an d shall fulfil the same requirements as regular 
members and shall act in the event that those me mbers are absent, prevented by circumstances from 
attending, are challenged or submit apologies, or when no decision is reached by simple majority;  the alternates must appear on a list of eligible candidates.  The grounds and procedures for removal 
or suspension from the position, as well as re muneration shall be t hose established under 
applicable laws. 
 The incorporation of alternatives into the court sha ll be done in strictly rotating order based on the list 
of eligible candidates.  The inab ility or refusal of an alternate to accept the position and the reasons 
for such a situation must be set down in writing.  
Article 633.  Rules of procedure.  The customs court shall act in accordance with the procedure and 
the operating rules laid down in the Code, these Re gulations and any other applicable regulations. 
 The reasons for impediment, apologies or challenges sh all be those stipulated in the procedural laws 
of each State Party. 
 
Article 634.  Quorum.  All regular members must be present for the court to be able to sit in session, 
failing which the court shall be constitute d with the relevant alternate members.  
 Article 635.  Decisions.  Each member of the customs court sh all have speaking and voting rights 
in the taking of decisions.  The customs cour t shall take decisions by simple majority. 
 
Members shall ensure efficiency and decorum in ex ercising the functions entrusted to them under the 
Code and these Regulations.  Article 636.  Functions of the president of the court.  The president of the court shall have the 
following functions: 
  (a) Leading the sessions of the court;  
 (b) issuing warnings and admonishing members by means of the administrative 
disciplinary process; 
 
 (c) jointly with the other members, signing the rulings adopted;   (d) through the competent organ, coordina ting administrative matters for the effective 
functioning of the customs court, as well as the appointment of alternates;  and 
 
 (e) assigning to each of the members on a rotating basis the cases being heard 
by the court.  G/VAL/N/1/NIC/1 
 Page 187 
 
 
  TITLE IX 
 
FINAL AND TRANSITIONAL PROVISIONS 
 
Article 637.  Headings.  The headings that precede the ar ticles in these Regulations serve 
an exclusively indicative purpose and ther efore do not affect their interpretation. 
 Article 638.  Supplementary provisions.  Matters not covered in these Regulations shall be resolved 
by each State Party in accordance with its legal system.  
Article 639.  Administrative provisions.  The Customs Service, throu gh its higher authority, shall 
issue the administrative provisions necessary to fac ilitate the implementation of the matters covered 
in these Regulations.  Article 640.  Interpretative provision.  When the expression "inter alia" is used in the context 
of these Regulations, it shall be understood to include provisions that are in force and any others that 
may be established by internal regulations.  Article 641.  Technical cooperation.  The Customs Services of the States Parties may establish 
mutual cooperation mechanisms for the execution of specific projects or activities designed to bring 
about the modernization of their services,  and for the facilitation and supervision 
of customs operations and foreign trade in general. 
 Article 642.  Suspension of time-frames.  In the event of unforeseen circumstances or force majeure , 
the time-periods prescribed in these Regulations sh all be interrupted and shall recommence and run 
until the original cause of the interruption ceases to exist. 
 
The competent Customs Authority shall state the r easons for the interruption.  The suspension shall 
last for as long as the situation persists.  Article 643.  Transitional provision (appeals).  Appeals must be lodged with the competent 
authority of each State Party within the period stated in the second paragraph 
of Transitional Article II of the Code. 
 
Article 644.  Transitional provision (establis hment of the Central American Commission on 
Digital or Electronic Certification).  While the Commission referred to in Article 180 of these 
Regulations is being set up, States Parties shall apply the provisions issued by the Customs Service 
in that connection. 
 Article 645.  Transitional provision (customs court).  Where States Parties have set up the 
customs court, it may continue to be governed by the rules under which it was created.  In States Parties where the Customs Service is s upervised by a collegial body, the latter may 
be considered as the customs court, provided that  its composition meets the requirements prescribed 
in Article 630 of these Regulations.  Article 646.  Amendments.  Amendments to these Regulations shall be approved by the Council 
of Ministers for Economic Integration. 
 
   G/VAL/N/1/NIC/1 
Page 188  
 
  ANNEX 
 
   
 
   
1 Of entry: 3 3.1
4 5 Tax Identification No.: 6
7
8 Type of commercial activity:
9
10
11 Commercial status:
12
13
14 Type:
15 15.1
16 Invoice(s) No.: 17 17.1
18 Shipping method:
19 Form of payment:
20
22 23
24 Are there restrictions as to the disposition or use of the goods by the buyer other than the exceptions envisioned in Article 1 .1(a) of the Agreement? YES NO
24.1
25 Is the sale or price sub ject to some condition or consideration with respect to the goods bein g valued? YES NO
25.1
26 Is the sale contingent upon the direct or indirect accrual to the seller of any part of the proceeds of the subsequent resale , disposal 
or use of the goods by the buyer?  If so, state the amount of the accrual in Box No.YES NO
27 Are the seller and buyer related? YES NO
27.1
27.2 State whether the relationship has influenced in the price: YES NO
28 Are there any indirect payments and/or retroactive discounts? YES NO
28.1
29 Are there any royalties or licence fees to be paid by the importer either directly o r indirectly? YES NO
29.1
39
40
41
42 ADDITIONS TO THE PRICE ACTUALLY PAID OR PAYABLE FOR THE IMPORTED GOODS
42.1
42.2
42.3
42.4
42.5
42.6
42.742.8
42.9
42.10
42.11
42.12
43
4
4 DEDUCTIONS FROM THE PRICE ACTUALLY PAID OR PAYABLE FOR THE IMPORTED GOODS
44.1
44.2
44.344.4
44.5
45
46
Place and date Name of the Importer or Legal representative of the Enterprise Signature of the Importer or Legal Representative of the EnterpriseCost of transporting the imported goods to the port or place of importation 
Loading, unloading and handling charges incurred for the transport of the imported goods to the port or place of importation
Cost of insurance  
Total adjustments to the price actually paid or payable (sum of 42.1 to 42.12)
Charges for post-importation construction, assembly, erection, maintenance or technical assistance relating to the imported goo ds
Cost of transport after arrival at the port or place of importation  
I declare under oath that the information provided in this Declaration is true and accurate, and that the documents on which it  is based are authentic, and understand that I shall remain liableDuties and taxes of the country of importation  
Interest charges
Other legally applicable deductions
Total deductions from the price actually paid or payable for the imported goods
CUSTOMS VALUE  (41+ 43 -45 )Value of tools, dies, moulds and similar items used in the production of the imported goods  
Value of materials consumed in the production of the imported goods
When any of the adjustments in Boxes 42.1 to 42.12 are declared on the basis of an administrative decision or ruling, indicate its number and date, as well as the number of the Box(es) to which it corresponds.
to the penalties prescribed in the relevant re gulations.Indirect payments and/or retroactive discounts
Price actually paid or payable for the imported goods   (39 + 40)
Amount of the condition or consideration referred to in Box 25.1  
Amount of the accrual referred to in Box 26  
Cost of commissions and brokera ge, except bu ying commissions  
Container and packing costs
Value of materials, components, parts and similar items incorporated in the imported goods  
Value of engineering, development, artwork, design work, and plans and sketches undertakenName or business name:
Value of the royalties and licence fees referred to in Box 29.1elsewhere than in the country of importation and necessary for the production of the imported goods:BASIS FOR CALCULATIONother (specify)
other (specify)
other (specify)Address:                                                                      City:                                                 Country:                                Telephone:                         Fax:                                 E -mail:
Contract No.: Incoterms: Place of delivery:                                                      Country:
Date: Date:
other (specify)
III. DESCRIPTION OF GOODS (Complete the annex)
IV. DETERMINATION OF CUSTOMS VALUE, IN CENTRAL AMERICAN PESOSPlace of shipment:                                              Country of shipment: Country of exportation:                                                    Date of exportation:
II. CONDITIONS OF  THE TRANSACTIONExchange rate of foreign currency to USD:
State the nature of the restriction(s), if any  
If yes, state what the condition or consideration consists of, and if it is measurable, give the amount in Box 42.1.       OF THE  
     TRANSACTIONE.  CHARACTERISTICSDECLARATION OF THE CUSTOMS VAL UE OF THE IMPORTED GOODS
A.  CUSTOMSI. GENERAL INFORMATION
Number: Of clearance:CUSTOMS GOODS DECLARATION
Date of acceptance:
B.  THE IMPORTE R Name or business name:
other (specify)Importer Registration No.
Address:                                                                     City:                                                Country:                               Telephone:                             Fax:                                E-mail:
Name or business name:
Address:                                                                     Cit y:                                                 Countr y:                               Telephone:                           Fax:                                 E-mail:
If yes, indicate their nature and declare the amount in Box 42.9  D.  THE
     INTERMEDIARY 
   C. THE SUPPLIE R 
Currency in which the transaction took place:
If yes, state what for and declare the amount in Box 40
Price according to the invoiceIf yes, state the kind of relationship:  
VALUE C.A. PESO (US$) G/VAL/N/1/NIC/1 
 Page 189 
 
 
  ANNEX TO THE CUSTOMS VALUE DECLARATION 
 
SHEET NO. DE 
 
  
III.  DESCRIPTION OF THE IMPORTED GOODS 
30 31 32 33 34 35 36 37 38 
QUANTITY  UNIT OF 
MEASURE  DESCRIPTION OR 
COMMERCIAL 
IDENTIFICATION 
OF THE GOODS  CHARACTERISTICS 
OF THE GOODS  BRAND  MODEL 
AND/OR 
STYLE  STATE 
OF THE 
GOODS  ORIGIN 
OF THE 
GOODS  TARIFF 
CLASSIFICATION  UNIT 
VALUE 
US$ 
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          
 G/VAL/N/1/NIC/1 
Page 190  
 
   
INSTRUCTIONS FOR FILLING OU T THE DECLARATION OF THE 
CUSTOMS VALUE OF IMPORTED GOODS 
 
PRESENTATION 
 
These instructions are intended to guide the importer or  declarant as to the information to be provided 
in each box of the Declaration of the Customs Valu e of Imported Goods regarding the facts pertaining 
to the transaction and the supporting documentation,  for the purposes of determining the customs 
value of imported goods. 
 
INSTRUCTIONS 
 
1. A value declaration must be made for each commercial invoice, except in the case 
of commercial invoices from the same supplier, co rresponding to the same transaction and provided 
that the goods are covered by a single transport document. 
2. In cases where the space available in th e box(es) is not enough, the information must 
be supplied separately in the media determined by the Customs Service, citing the number of the 
box(es) to which the information belongs. 
3. The information requested in the value declaration must be fu rnished as stipulated in it and 
in these instructions and consequently no boxes should be left without an answer except for Nos. 12, 
13, 14, 17 and 23, which must be filled in only when  applicable.  For Boxes 3 and 6, the information 
must be supplied in the manner requested by the Customs Service. 
4. In the case of Boxes 39 to 46, state the amount corresponding to them, with a maximum 
of two decimal places;  when there is no amount to be declared, zeros must be entered. 
5 The information required in the boxes in the Declaration must be entered in accordance with 
the DVAIII 2005 System Manual (Manual del Sistema DVAIII 2005).  
6. Dates must be stated using the following format:  dd/mm/yy (day/month/year). 
 
I. GENERAL INFORMATION 
 A. Customs office 
 
Box No.1  Customs office of entry.  Enter the code of the customs office where the goods arrived 
in the customs territory.  Box No. 2  Customs of clearance.  Indicate the c ode of the customs office where the goods declaration 
is submitted and accepted. 
 Box No. 3  Goods declaration number.  I ndicate the sequential number assigned by the 
Customs Service computer system.  Box No. 3.1  Date of acceptance of the goods declar ation.  Give the date on which the relevant 
customs office accepts the goods declaration. 
  G/VAL/N/1/NIC/1 
 Page 191 
 
 
  B. The importer 
 
Box No. 4  Name or business name of the importer.  In the case of natural persons enter the full name, 
in the case of legal persons, give the name or bus iness name of the entity as it appears in the articles 
of incorporation. 
 
Box No. 5 The importer's tax identification number.  Give the tax identification or registration number 
previously assigned by the competent authority to the importer and which identifies him as a taxpayer. 
 Box No. 6  The importer's registration number.  Give the registration number previously assigned 
by the Customs Service to the importer. 
 Box No. 7  Address or domicile of the importer.  Enter the importer's full and exact address, including 
the avenue or street number, and the house, premises  or building number;  area, district, name of the 
city, country, telephone number, fax, e-mail and an y other information that accurately identifies the 
importer's address. 
 Box No. 8  Type of commercial activity of the im porter.  State the type of commercial activity 
according to the following classification:  wholesaler, retailer or other (specify).  
 
C. The supplier 
 
Box No. 9  The supplier's name or business name.  In the case of natural persons, enter the full name, 
in the case of legal persons, give the entity's name or business name. 
 Box No. 10  The supplier's address or domicile.  Ente r the supplier's full and exact address, including:  
the avenue or street number;  the house, premises or  building number;  area, district, name of the city, 
country;  telephone number, fax, e-mail and any ot her information that accurately identifies the 
supplier's address.  Box No. 11  The supplier's commercial status.  State whether the supplier is a manufacturer 
or producer, reseller, distributor or other (specify). 
 
D. The intermediaries 
 
Box No. 12  Name or business name of the intermed iaries in the transaction.  Give the name of the 
natural or legal person(s) involved in the transaction as intermediaries. 
 
Box No. 13  Address or domicile of the intermediary or intermediaries in the transaction.  Give the 
exact address the intermediary or intermediaries, including the street or avenue number, the house, 
premises or building number;  area, city, count ry, telephone number, fax, e-mail and any other 
information that makes it possible to loca te the intermediary or intermediaries. 
 
Box No. 14  Type of intermediary.  Indicate whet her the intermediary is a sales commission agent 
or a purchase commission agent, broker, dealer, or other (specify).  
E. Characteristics of the transaction 
 Box No. 15  Place and country of delivery of the goods.  Give the names of the place and country 
where the goods are being delivered.  Box No. 15.1  Incoterms used for the transaction.  The incoterms version valid on the date of the 
transaction must be taken into account. G/VAL/N/1/NIC/1 
Page 192  
 
   
Box No. 16  Invoice number(s).  Enter the comme rcial invoice number(s) or the number of the 
document that substitutes it.  Box No. 16.1  Date of the invoice(s).  Date of issue, or of the document covering the 
commercial transaction. 
 Box No. 17  Contract number.  When there is a contract, state the number.  Box No. 17.1  Date of the contract.  Date on whic h the contract was signed by the buyer and seller 
or their representatives. 
 Box No. 18  Shipping method.  State whether th e consignment is total, partial or of another 
type (specify).  
Box No. 19  Form of payment.  State whether the payment has already been made or is pending, 
as well as the form of payment, such as letter of credit, bank draft, bank transfer, cash, credit card 
or other (specify).  Box No. 20  Place and country of shipment of th e goods.  Give the names of the place and country 
where the goods were shipped. 
 
Box No. 21  Country and date of exportation.  Give the name of the country and the date 
of exportation of the goods.  If the exact date of ex portation is not known, give the date of shipment 
that appears on the goods transport document, and if this document is not available, the date appearing 
on another document must be taken into account. 
 
Box No. 22  Currency in which the transaction took pl ace.  State the name of the legal tender used 
for the transaction and the country to which it belongs.  Box No. 23  Exchange rate of foreign currency to United States dollars.  State the exchange rate used 
to convert the foreign currency to United States dollars valid on the date of acceptance of the 
goods declaration. 
 
II.  CONDITIONS OF THE TRANSACTION 
 
Box No. 24  Are there restrictions as to the dispositio n or use of the goods by the buyer other than the 
exceptions envisioned in Article 1.1(a), of the Agr eement?  State whether the transaction effected 
is subject to any restriction preventing you from freely deciding on the use or disposition of the goods, except those imposed or required by the law or the authorities of the country of importation, those limiting the geographical territory where the goods may be resold;  or not substantially affecting the 
value of the goods.  
Box No. 24.1  State the nature of the restriction(s), if any. 
 Box No. 25  Is the sale or price subject to some condition or consideration with respect to the goods being valued?  State whether the sale or price is subject to some condition or consideration with 
respect to the goods being valued. 
 
Box No. 25.1  If the sale or the price of the goods  depends on some condition or consideration, state 
what it consists of, and if it is quan tifiable, enter the amount in Box 42.1. 
  G/VAL/N/1/NIC/1 
 Page 193 
 
 
  Box No. 26  Is the sale contingent upon the direct or  indirect accrual to the seller of any part of the 
proceeds of the subsequent resale, disposal or use of the goods by the buyer?  State whether, on the 
instructions of the supplier, the importer must transf er to the supplier or to a third party, in addition 
to the transaction value of the goods, any part of the proceeds from the resale or from any disposition 
or use of the goods.  If so, declare the amount of the accrual in Box 42.2. 
 
Box No. 27  Are the seller and buyer related?  St ate whether there is a relationship between the 
supplier and the importer;  Article 15(4) of the Valuation Agreement shall be used to determine 
whether there is a relationship.  
Box No. 27.1  If there is a relationshi p, describe the type of relationship. 
 Box No. 27.2  State whether the relationship has in fluenced the setting of the transaction price of the 
imported goods.  
Box No. 28  Are there any indirect payments and/or retroactive discounts?  State whether the 
transaction is subject to indirect payments, re troactive discounts or to both simultaneously.  
Indirect payments shall mean, for example, those made by the importer to another person or persons 
on the instructions of the supplier or the payment of  a debt owed to the importer by the supplier.  
Retroactive discounts must be understood as those corresponding to previous transactions but which 
are granted in the present transaction. 
 
Box No. 28.1  If there are indirect payments or retroactive discounts, stat e the category and declare 
the amount in Box No. 40.  Box No. 29  Are there any royalties or licence fees to be paid by the importer either directly 
or indirectly?  State whether in addition to price paid or payable for the goods, the importer is required 
to pay royalties and licence fees, either to the supp lier or to a third party.  Royalties and licence fees 
are generally understood as payments made corr esponding to trademarks, copyrights, patents, 
licenses, etc., provided that are made as a condition of sale and pertain to the imported goods.  Box No. 29.1  If royalties and licence fees are payable,  describe the rate or nature of the payment and 
declare the amount in Box No. 42.9.  When the amount is to be determined after the goods are 
imported, a provisional estimate of the amount must  be made and entered in the appropriate box, 
and the fact noted.  
III. DESCRIPTION OF THE GOODS 
 
For the purposes of filling out the boxes in this sec tion, the Annex to the Value Declaration must 
be used, grouping together goods that share the same  brand, model, style, origin, tariff classification, 
state, unit price and other characteristics in common.  Box No. 30 Quantity and unit of measure.  Enter the total quantity of goods as well as the code of the 
unit of measure, which, depending on the class or type of goods, may be units, pairs, dozens, gross, 
yards, metres, litres, pounds, kilogrammes, tonnes,  etc., in accordance with international standards 
and the specifications of the Customs Service.  Box No. 31 Description or commercial identifica tion of the goods.  Give accurate information 
regarding the description, identification or na me under which the goods are usually marketed, 
such as:  television sets, men's shirts, wo men's handbags, sports shoes, dog food, etc. 
 G/VAL/N/1/NIC/1 
Page 194  
 
  Box No. 32 Characteristics of the goods.  State th e characteristics of the goods such as dimensions, 
form, colour, operating mechanisms, composition, size, and other characteristics and technical specifications that allow for their correct identification. 
 Box No. 33 Brand.  Declare the brand name of th e goods, and in the case of goods that are marketed 
without a trade name, enter "unbranded". 
 Box No. 34 Model and/or style.  Declare the exact model and/or style of the goods, and if given the class or range of the goods, they have no model and/ or style, state that they are goods "without model 
and/or style." 
 
Box No. 35 State of the goods.  This refers to the state of the goods - whether they are new, used, damaged, rebuilt, incomplete, knocked down, disasse mbled or in some other state (specify). 
 Box No. 36 Origin of goods.  Enter the name or code  of the country of origin of goods, i.e., where are 
produced, manufactured, grown or extracted. 
 Box No. 37 Tariff Classification.  Declare the full tariff position (tariff subheading level) that corresponds to the goods, in accordance with the tariff system in force. 
 Box No. 38 Unit value, according to the invoice, e xpressed in United States dollars.  Declare the unit 
value of the imported goods in United States dollars. 
 
IV.  DETERMINATION OF CUSTOMS VALUE, IN CENTRAL AMERICAN PESOS 
 
Box No. 39 Price according to the invoice.  Declare the price paid or payable for the goods, expressed 
in Central American pesos, as shown on the in voice or the document covering the transaction. 
 Box No. 40 Indirect payments and/or retroactive di scounts.  In this box, declare the amount of the 
indirect payments and/or retroactive discounts referred to in Box 28.  Box No. 41 Price actually paid or payable for the imported goods.  Enter the sum of Boxes 39 and 40. 
 
Box No. 42 Additions to the price paid or payable for the imported goods.  Boxes 42.1 to 42.12 must show the amounts to be charged to the importer and which are not included in the price actually paid 
or payable referred to in Box 41.  
Box No. 42.1 Amount of the condition or consideration referred to in Box 25.1. 
 Box No. 42.2 Amount of the accr ual referred to in Box 26. 
 Box No. 42.3 Cost of commissions or brokerage , except buying commissions.  Declare all amounts 
that the buyer has paid or has to pay to natural or legal persons for their role as intermediaries in the 
goods transaction.  Exceptions to this are payments made by the buyer to his purchasing agent 
as buying commissions, which means fees paid by the buyer to his agent for the service of representing him abroad in the purchase of the goods being valued.  Box No. 42.4 Container and packing costs.  Decl are the cost of the containers or packaging, 
which for customs purposes are considered as forming a whole with the goods being imported;  
the declaration must also include the packing costs, both for labour as well as the value of the 
materials, which the importer has paid or h as to pay either to the supplier of the goods 
or to a third party.   G/VAL/N/1/NIC/1 
 Page 195 
 
 
  Box No. 42.5 Value of materials, components, part s and similar items incorporated in the imported 
goods.  Declare the value of the materials, component s, parts and similar items that the importer has 
supplied to producer to be incorporated in the goods  being imported.  The value of these supplies also 
includes the costs incurred by the importer for getting them to producer.  The value of the materials, 
components, parts and similar items must be declared even if they originate from or are imported into 
the country the importer. 
 Box No. 42.6 Value of tools, dies, moulds and si milar items used in the production of the imported 
goods.  Declare the value of the tools, dies, moulds  and similar items supplied by the buyer to the 
producer to be used in the manufacture or productio n of the goods being imported.  The value of these 
supplies also includes the costs in curred by the importer for getting them to producer.  The value 
of the tools, dies, moulds and similar items must be declared even if they originate from or are 
imported into the country the importer.  Box No. 42.7 Value of materials consumed in th e production of the imported goods.  Enter the value 
of the materials or any input supplied by the impor ter to the producer for the manufacture of the goods 
being imported and which are consumed in the production process, such as fuels, catalysts and similar items.  The value of these materials also includes the costs incurred by the importer for getting them 
to producer.  The value of the materials must be d eclared even if they originate from or are imported 
into the country the importer.  
Box No. 42.8 Value of engineering, development,  artwork, design work, and plans and sketches 
undertaken elsewhere than in the country of importation and necessary for the production of the 
imported goods.  Declare the value that corresponds to the above concepts, also including the costs 
incurred by the importer for getting them to produ cer.  The value of engineering, development, 
artwork, design work, and plans and sketches must not  be included when they are undertaken in the 
country of importation. 
 Box No. 42.9 Value of the royalties and licence fees referred to in Box 29.1.  Box No. 42.10 Cost of transporting the importe d goods to the port or place of importation.  
Declare the total costs paid or payable for transportation to the port or place of importation.  When the 
importer does not incur these costs, the amount set by the Customs Service as the usual rate must 
be declared.  Box No. 42.11 Loading, unloading and handling ch arges incurred for the transport of the imported 
goods to the port or place of importation.  These costs include, inter alia,  the activities of loading, 
unloading, handling and carriage, taking pl ace up to the port or place of importation. 
 Box No. 42.12 Cost of insurance.  Declare the va lue paid or to be paid by the importer as the 
insurance premium or cost.  When the importer does not  incur this cost, he shall declare the usual rate 
set by the Customs Service.  
Box No. 43.  Total adjustments to the price actually paid or payable.  Enter the sum 
of Boxes 42.1 to 42.12.  Box No. 44 Deductions from the price actuall y paid or payable for the imported goods.  
Boxes 44.1 to 44.5 must show expenses or costs paid  or payable by the importer, provided that they 
are distinguished from the price actually paid or payable for the imported goods, as they do not form 
part of the customs value.  Box No. 44.1 Charges for post-import construction,  assembly, erection, maintenance or technical 
assistance relating to the imported goods. G/VAL/N/1/NIC/1 
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Box No. 44.2 Cost of transport after arrival at the port or place of importation.  Do not declare this 
cost when the transport costs entered in Box 42.10 are incurred only up to the port or place 
of importation.  
Box No. 44.3 Duties and taxes of the country of importation. 
 Box No. 44.4 Interest charges.  State the interest charges that the importer must pay directly 
or indirectly to the supplier.  
Box No. 44.5 Other legally applicable deductions.  Indicate the costs that by law must be deducted 
from the price actually paid or payable for the imported goods.  Box No. 45 Total deductions from the price actua lly paid or payable for the imported goods.  
Enter the sum of Boxes 44.1 to 44.5. 
 
Box No. 46 Customs value.  Enter the result of th e following:  the amount in Box 41 plus the amount 
in Box 43, less the amount in Box 45.  Administrative ruling:  When any of the adjustment s in Boxes 42.1 to 42.12 are declared on the basis 
of an administrative decision or ruling issued by the Customs Service or competent authority, 
the number and date of the ruling must be entered, as well as the number(s) of the 
corresponding box(es).  Signing the value declaration.  Pursuant to Artic le 211 of the Regulations of the Central American 
Uniform Customs Code, the value declaration sha ll be signed by hand by the importer or by the 
importer's legal representative. 
 
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