THE REGULATIONS FOR THE SPECIAL CUSTOMS REGIME FOR THE ENTRY OF GOODS INTENDED FOR COMMERCIAL USE FOR CONSUMPTION IN BORDER DISTRICTS ARE APPROVED
As of 03/03/2022, through Article 3 of Legislative Decree No. 1530, subsection (o) was added to Article 98 of the General Customs Law (hereinafter, LGA), which established, as a special customs regime, the entry of goods intended for commercial use for consumption in border districts that do not have a land connection to the capital city of their respective department and do not include the departmental capital, carried out by their resident inhabitants.
Likewise, the aforementioned subsection indicated that such entry would not be subject to the payment of customs duties and other import taxes, taking into account a list of jurisdictions, the amount, frequency, and other provisions that would be specified in the regulations of the special customs regime.
In this regard, in order to regulate what is provided in subsection (o) of Article 98 of the LGA, this Decree approves the Regulations of the special customs regime for the entry of goods intended for commercial use for consumption in border districts.
Additionally, the Regulations consist of two chapters, nine articles, an annex listing the border districts (El Cenepa, Río Santiago, Napo, Torres Causana, Tigre, Trompeteros, Ramón Castilla Yavarí, Santa Rosa, Alto Tapiche, Yaguas, Morona, Andoas, Putumayo, Rosa Panduro, Teniente Manuel Clavero, Yaguas, Amantarí, Anapia, Masisea, Yurúa, Purús), and a final complementary provision, which states that anything not provided for in the Regulations will be governed by the provisions of the LGA.
To view the full Decree, click the following link: https://tinyurl.com/2wkchvfe