Customs Law of the Republic of Venezuela

Posted on Nov 4, 2024 in Law & Jurisprudence

PART I

GENERAL PROVISIONS

Article 1:

The rights and obligations of character customs and legal relations arising from them shall be governed by the provisions of this Act and its regulations, as well as the rules of nature customs contained in treaties and international conventions ratified by the Republic in the community obligations and existing legal instruments related to the subject .

The Administration Customs will aim to intervene, facilitate and control the entry, stay and departure from national territory, of goods in international traffic and the means of transport that lead, in order to identify and implement the legal regime to which these goods are subject, as well as supervision of real estate when reasons of interest and control tax warrant.

Article 2:

The organization , operation, control and the regime of service responsibility of the President customs Republic in Council of Ministers, the Minister of Finance and the Head of Administration Customs.

Article 3:

The President of the Republic in Council of Ministers:

1) Create and deletecustoms, giving them character main or subordinate, to enable and define their constituencies;

2) Enact the Customs Tariff;

3) Create Zone, ports and warehouses or free francs

4) Regulate bonded warehouses (in bond)

5) Establish the rates and determine the amounts to be paid by users of the services to provide the Administration Customs, as determined by the Regulations, within the following limits :

a) Between a tax unit (1 TU) and ten tributary units (10 UT) per hour or fraction thereof, when rendered by the customs service to take place outside normal hours of work, on holidays or outside the primary zone immediate office ;

b) Between two tax units (2 UT) and five tributary units (5 TU) per consultation tariff classification and valuation of goods at customs. If the consultation requires analysis of laboratory , the ceiling may reach three hundred tax units (300 UT) as the cost of analysis;

c) between the zero point five percent (0.5%) and two percent (2%) of the value of the goods at customs, or five thousandths of a unit tax (0.005 UT) and a tax unit (1 TU ) per tonne or part thereof, or one-tenth of tax unit (0.1 UT) and a tax unit (1 TU) per document, for determining the rules applicable to goods subject to customs authority;

d) Five thousandths of a unit tax (0.005 UT) and a tenth of tax unit (0.1 TU) per cubic meter or per ton, or between one percent (1%) and five percent (5%) FOB or CIF value of the goods, the deposit or their stay in the stores, patios or other units attached to the Customs;

e) Between a tenth of tax unit (0.1 UT) and five tributary units (5 TU) per hour or fraction thereof, by use of the system computer of the Customs Administration;

f) Between three tax units (3 UT) and twelve tributary units (12 UT) per hour or fraction thereof, using means, mechanisms or systems for automated detection and verification of documents or goods.

6) Increase to the maximum limit under this Act and reduce or eliminate taxes on import , export or transit, for all or some of the goods originating from or destined to a specific country, countries or individuals;

7) Taxing to the maximum limit under this Act to all or some of the goods originating from or destined to a specific country, countries or people, when those are classified as imports, exports or transit are not taxed;

8) Establish, modify or delete charges or taxes in addition to tariff charges required for the import , export and transit of goods, indicating the factual circumstances leading to its implementation in accordance with the provisions of the Regulations;

9) Create a customs surveillance zone and define its geographical area;

10)

Establish, restore, modify or delete in the context of treaties , agreements or international safeguards on imports of goods. When the decision to impose safeguard the charging, it does not exceed the limit laid down in Article 84 of this Law . The Regulations establish the procedures in this regard;

11)

exercise other powers provided in this Act, the Regulations or other legal provisions on the matter .

12)

To implement and regulate a special customs regime for trade international land and water held in the border states.

13)

Establish by regulation the grounds for suspension of authorizations to act as Agent of Customs ;

First Paragraph:

The fees prescribed in paragraph
5 of this Article will hear the National Treasury, after deduction of fifty percent (50%), which will be used to meet the needs of service customs, having settled a separate return. To these ends, it will open the accounts where it is depositedproduct of this deduction. The Regulations establish the procedures and mechanisms for the management of that percentage. This fee may not be used to cover salaries of officials.

Paragraph Two:

The Administration may provide the respective Customs Service itself or through a dealer.

Article 4:

It is for the Minister of Finance:

1) To exercise the highest authority over officials in the Administration Customs, including the National Customs Ward;

2) Organize, services monitoring , control and protection of the Customs Administration;

3) Develop, propose and enact the rules of nature Customs in regard to this Act, the Regulations, the Customs Tariff, the value for customs purposes of goods, release of customs duties, exemptions, passenger baggage, operations customs, the origin of goods and other obligations and any other community issues that directly affect the activity;

4) Participate in treatment and determination of policies relating to trade abroad, as they affect directly the work of customs, without prejudice, of the powers in this sense, correspond to the Head of the Customs Administration;

5) Participate in decisions relating to agreements, treaties or international agreements on trade, integrating economic, transport , communication , health, narcotics and psychotropic substances, security and others, and the administration of international agreements and treaties ratified by the Republic and other community obligations when directly affect the work of customs;

6) enter into agreements with the customs of other countries or international organizations on prevention, prosecution and suppression of smuggling and other illicit customs to facilitate, complement, harmonize, simplify and improve customs controls

7) Require the information required by the Customs administration directly, officials of the Republic accredited abroad;

8) Establish special arrangements in certain customs or sections of the national customs territory, be on all or some of the goods, customs operations, transport, vehicles, recipients and users;

9) Establish, restore, modify or withdraw, temporarily or permanently, by Resolution and approval of the Council of Ministers, codes, numbers, descriptions, notes, legal status, restrictions, registrations or other requirements and customs tariff rates within the limits established by this Act, for goods import, export or transit, subject to the provisions of paragraph 3 of this article.
This Resolution shall be published in the Official Gazette of the Republic of Venezuela , without requiring the full transcript of the tariff;

10)

Establish prices based minimum reference in studies of market related to international prices and in exceptional cases official prices for goods import, export or transit, for the purposes of calculation of ad valorem taxes, according to the rules to bring Regulation.

11)

To suspend temporarily the import, export or transit of certain products ;

12)

Establish, suspend or remove the restrictions, registration or other requirements concerning the importation, exportation or transit of goods in general. This power may be applied on all or some of the goods originating from or destined to a specific country, countries or people, in accordance with the provisions of paragraph 9 of this article;

13), duly authorized by the President, Conventions, modus vivendi or agreements between Venezuela and other countries, affecting customs operations;

14)

Establish incentives to export through the release, cancellation, refund or drawback, remission of taxes, restrictions and other customs-related obligations by replacement schemes, customs warehouse and, in general, incentive for such a transaction;

15)

exempt all or part of encumbrances, restrictions, registration or other requirements, income, or the temporary or permanent relief goods to disaster occasion;

16)

Disable temporarily any office where the circumstances so warrant, in relation to acts and operations that are identified in the resolution issued to that effect;

17)

Authorize the activities and customs operations are carried out at sites other than those established under the control of the competent office;

18)

Issue rules for the information on customs operations and financial activity generated by it is grounded in books , records, documents or special bank accounts;

19)

authorize the Customs Administration for the registration , exchange and processing of data , documents and events associated with the activities and customs activities are carried out by processes electronic or other means of communication substitutes for paper in some or all customs, which shall be of sufficient strength of evidence. The Regulation lays down additional rules on the registration, exchange and processing.

20)

Sign agreements with individuals associated with the use of means, mechanisms and systems for automated detection and verification of documents or goods;

21)

exercise other powers provided in this Act, corresponding regulations and other legal provisions.

Article 5:

It is the Head of the Customs Administration:

1) Direct and supervise the activities of the customs of the country;

2) Plan, implement, coordinate, organize and schedule control, inspection, control and protection in customs matters; require information to bodies or public or private persons and follow the procedures and investigations that may be required, subject to similar schools apply to other agencies;

3) Apply the rules and other customs in regard to this Act, the Regulations, the Customs Tariff, Value of Goods or provision of safeguards measures, release and suspension of taxes, customs operations, Origin of Goods , and the control of the administration, receipt, inspection, monitoring and control;

4) Participate in treatment and setting policies on foreign trade , international transportation, safeguards, owned intellectual measures on agriculture , narcotic drugs and psychotropic substances and other as they affect directly the customs authority;

5) Apply directly to officials of the Republic accredited abroad the information required by the Customs Administration;

6) Refund or return all or part of the amount of taxes which have been canceled tariff, in the case of goods intended for processing or termination in the country’s products are subsequently exported, or in the case of nationalized goods that circumstances duly established special must leave the country permanently;

7) Order the studies, expertise and analysis that are required by customs;

8) Authorize the sale or disposal of goods and their packaging or packaging, imported reliefs, release or suspension of payment of customs duties;

9) Authorize the activities and customs operations are carried out at sites other than those established under the control of the competent office;

10)

Grant, when circumstances so warrant, goods re-export authorization for a promise of cancellation or refund of the amount of customs duties incurred and, where appropriate, financial penalties if applicable, provided that such goods are still under customs authority, without prejudice to Article 29;

11)

Designing and implementing computer systems and facilities for the purpose of obtaining maximum efficiency , speed and transparency of systems and procedures used by the Customs Service;

12)

Disclose, by any means, the information obtained by the Customs Administration of the taxpayer;

13)

To plan, direct and implement the cooperation and assistance from other agencies, measures for the prevention, prosecution and suppression of smuggling and customs violations;

14)

Develop and implement manual and organizational procedure that requires the Customs Service;

15)

Authorize specialized laboratories conducting the tests required to evacuate the consultations;

16)

Authorize the terms established by the Regulations, the sale for other purposes or by aperson other than the recipient of goods and their packaging or packaging, imported release or suspension of payment of customs duties. This authorization shall not be required where the goods have been assigned by the beneficiary in order to take into account the National Executive to grant the release, or in this case for the sale or disposal of packaging, packaging products, waste, waste, waste, and in general, remnants of the goods of the release;

17)

exercise other powers provided in this Act and its Regulations.

Article 6:

The customs authority is the power of the authorities to intervene in the property referred to in Article 7, authorize or prevent customs clearance, tax liens exercise, identifying taxes payable, apply appropriate sanctions and general, to exercise the controls provided for in national customs legislation.

Article 7:

It was submitted to the customs authority:

1) Any goods that will be introduced or removed from the territory;

2) Property forming part of the baggage of passengers and crew;

3) Vehicles or conveyances, including its gear, spare parts, catering supplies, accessories and tools for navigation and movement of cargo or people, who are internationally trafficked or who drive goods and merchandise, as well as the these vehicles or goods containing media, whatever its nature ;

4) The goods, transport and other bills when they are smuggled internal or inland waters, national airspace and customs surveillance zone, special control areas of stores general warehousing, customs warehouses or duty free stores .

Paragraph:

Excluded from the customs authority and transport vehicles of war and expressly determined by the Minister of Finance, except when conducting operations in international traffic or national freight and passengers.

Section 8:

For the purposes specified in article 6, the respective customs authorities, in fulfilling their functions may enter the stores, patios, offices, vehicles and other public or private places, subject to the customs authority, without special authorization.

Article 9:

Goods entering the primary zone may not be withdrawn from it, but, by the payment of taxes, fees, penalties and other amounts legally enforceable and comply with other requirements that may be subject. Excepted from the exceptions provided in this Act andspecial laws. The Ministry of Finance may authorize the removal of goods is carried out without being canceled the final settlement sheet by guarantee covering the amount of the provisional settlement to be made to that effect.

Article 10:

The National Treasury will have preference over all other privileges, the goods referred to in Article 7 of this Act to require the payment of tax rates, default interest, penalties and other rights or amounts arising under the provisions in it. Such goods shall not be subject to legal action preventive or enforcement until the requirements have been met and paid or secured credit tax question.

Article 11:

When the goods has been set aside from the customs area, but failed to met all the requirements of the Act or the terms on which was placed under its introduction or extraction or has not paid the corresponding tax credit, the National Treasury can chase and capture them.

Article 12:

When there is delay in payment of amounts due and payable by reason of the passage of goods through customs, they may retain the others who have come in the name of the consignee or the consignee until the payment is made without prejudice to any other privileges and actions that may be required for the implementation of storage rights and causes of abandonment concerned. In these cases, no action shall be taken to designated consignees writings presented by the debtor.

The regulation shall determine how to enforce this provision by all the customs of the country.

PART II

FREIGHT TRAFFIC

CHAPTER I

TRANSPORT VEHICLE

Article 13:

Any vehicle that practices international trade operations, land, sea and air, must have a representative domiciled in the place of the country where such operations are to be made, who will be permanent and sufficient security for the National Treasury to cover obligations that may be incurred by carriers, resulting from the application of this law, which will be jointly liable. Representatives of several companies of vehicles can provide a single guarantee for all the lines they represent.

For land transportation vehicles, waterways, railways and other designated by the Ministry of Finance, special rules apply to the latter may bring about.

Paragraph:

The Regulations shall establish the customs treatment of goods provisions of paragraph 3 of Article 7 of this Act, without prejudice to the application of the Conventions and international treaties on the subject.

Article 14:

The vehicles used in national territory must arrive at a duly empowered customs customs operations to be performed. Similarly, vehicles that have taken charge of export or transit through its territory to be from a duly empowered customs. In both cases, are left except as otherwise required by the Ministry of Finance, which may make special rules for those fiscal vehicles will stay in the country in terms of transience.

When vehicles are direct international traffic operation, enrollment or desmatriculación to the competent body shall be conditional upon prior to the payable customs duties and their exclusion from the customs authority. The violation of this provision set up smuggling under the terms of this Act

The regulation will determine the formalities to be completed at the time of vehicle traffic referred to in this article.

Article 15:

Customs operations relating to multimodal transport, LTL and international mail should be in the places and routes authorized to do so. The regulation will determine the formalities relating to the documentation , and responsibilities of carriers or specialized companies, as well as other rules relating to the systems identified in regard to customs controls.

Article 16: Notwithstanding the provisions of special laws, vehicles arriving to the national customs territory, as well as to be out of it, will be requisitioned and clearance by customs authorities in cases and under the formalities indicate the Regulations.

Article 17:

Regulation should establish special rules to monitor the movement or storage of vehicles and goods in areas immediately adjacent to or border or territories under special customs regime.

Article 18

The Regulations shall determine the formalities relating to documents, deadlines and requirements to be submitted at the time of vehicle traffic referred to in this Chapter.

CHAPTER II

CUSTOMS OPERATIONS

Article 19:

The reception of cargo and documentation, as appropriate to the customs authority, shall be based on established internal procedures for customs by the Ministry of Finance, pursuant to standards specified by the regulation.

When reception corresponds to a public or private agency other than customs, shipments should be made payable to the customs authority in the conditions stipulated by the Regulations. The application of the legal system for their shipments and customs clearance will be competition exclusive of the customs authority.

Article 20:

The legal representatives of the porters companies must register with the office for customs, cargo manifests no later than the date of arrival or departure of the vehicle. They may also enter them before the arrival of the same.

Other transport operators must register with the Customs Office for cargo manifests no later than the business day following the date of arrival of the vehicle.

Article 21:

Goods may be loaded, unloaded or transhipped at the primary customs area and the locations, hours and days that are clearly marked as working or are authorized for such purposes, at the request of stakeholders.

Article 22:

The goods must be delivered by carriers to the perpetrators of the premises, warehouses or customs warehouses approved public, private or who proves to be the owner or duly authorized representative of the consignee, by the next business day of your discharge, with precise specification of the missing packages and surplus, which should be reported to customs.

In those water terminals, air or land, where more than one room, warehouse or customs warehouse, transport document may indicate which approved warehouse shall deliver the goods, unless the competent authority provides otherwise.

Article 23:

The goods shall remain deposited, while meeting the respective customs procedures in the areas of storage previously identified or approved for that purpose by the competent body. An exception to this obligation, the effects that are downloaded or shipped directly, which by its nature or characteristics must remain the order of customs in other places in the opinion of the competent authority, and expressly indicate via regulations.

In the case of storage by other public bodies are special provisions governing the matter.

Article 24:

Upon receipt of the goods, the manager shall draw up a detailed account of the goods actually delivered, including specific elements of qualitative and quantitative identification number and date of transport document, the ratio shall be completed and notified to the office no later than the second business day of receiving the goods.

Article 25:

The goods shall be deemed made ​​to the order of the customs authority, in the case of acts of introduction, the moment you begin downloading the carrier vehicle and in the case of acts of extraction, on the date of registration statement to the office.

Article 26:

The people who operate venues, stores and warehouses under customs authority directly responsible to the National Treasury in the amount of credits that is to pay tax for goods lost or damaged and to stakeholders for their value. It is considered that a commodity is lost when within three (3) business days of the date on which the customs authority has requested or authorized examination, delivery, recognition, or any other purpose, will not be made to order for those responsible for their custody.

It believes that goods have been damaged when it is delivered in the same condition it was received to have experienced breakage, damage or other similar circumstances.

Article 27:

When the transport document does not indicate the delivery store, the goods may remain deposited while meeting the respective customs procedure and after complying with the conditions specified by the Regulation, in the places specified by the supplier or shipper, consignee, the exporter or shipper, unless the competent customs authority provides otherwise or if the person does not express any willingness to respect, in which case it will remain deposited in the primary zone of the office immediately.

Article 28:

bearers of import and transit goods are obliged to participate immediately to consignees on arrival of goods. This participation may take the form of freight list published in a local or national newspaper, the exposure of the public in the local office of the jurisdiction or legal representative offices of the carrier or any other to bring the Regulations.

Article 29:

Any import goods may be re-exported after the consignee expression of will that has not accepted the deposit or other designated agent. The Regulations establish the formalities for that purpose will be fulfilled. In such cases shall not be enforced import taxes and penalties, but if the rates and other charges that may have been caused, which must be paid before re-export.

Article 30 The goods subject to customs operations must be declared to customs for those who can prove the legal quality of the consignee, the exporter or shipper, within five (5) business days after its entry into storage areas duly authorized, If, through documentation, terms and conditions established by the Regulation.

Those who have declared the goods shall be deemed for the purposes of customs legislation, as owners of those and be subject to the obligations and rights that are generated in connection with the respective customs operation.

When the goods subject to customs operations have been released or suspension of taxes, licenses, permits, delegations, constraints, records or other tariff requirements, the consignee or consignor or exporter acceptor, must be the recipient or real owner of those .

Article 31:

When the declaration of goods takes place outside the period established and they have remained under the responsibility of the Customs Administration, the consignee accepting paid storage to any, unless the delay is attributable to the Public. In the case of exporting the referred storage will cause the terms and conditions specified in the Regulations.

Article 32:

Except as provided in Article 12, while the goods have been declared and if not in state of neglect, the consignee may designate another person to declare them to customs. This appointment was made with the formalities prescribed by the regulation.

Article 33:

Acceptance of the appropriation may be made ​​only by those who prove to be the owner of the goods, according to the documents specified by the regulation.

When this documentation is not covered available, acceptance may be made by the person named as consignee or who has been legally designated as such, in this case, the goods can not be removed from office if not brought security to cover the value of those, including freight and insurance . The regulation will determine the formalities relating to this guarantee and the terms and conditions for execution or termination.

In the case of export goods the ownership of the goods shall be established by documentation showing the Regulations.

Article 34:

Acceptance of the appropriation, a statement of the purpose of export and compliance with the various formalities related to customs operations, should be made ​​through a duly authorized customs agent with the exceptions established by the Regulations.

Article 35:

The customs agent is the person authorized by the Ministry of Finance to act on the bodies in behalf of one who hired their services, in the process of the operation or business customs.

Without prejudice to the responsibilities under this Act that apply to accepting agent, exporter or shipper of goods, the customs agent is responsible to the National Treasury and to his principal for any violations of customs rules derived from their action or inaction , fraudulent or negligent in the performance of their duties.

Article 36:

Authorization to act as customs agent will be granted at the request of a party, after fulfilling the following requirements:

1) Be a Venezuelan;

2) Be an adult and enjoy the full exercise of their rights;

3) A graduate of University or InstituteHigher Education, registered with the Ministry of Education and pass studies directly related to customs matters. The Regulation lays down the conditions of approval;

4) Do not be an official or public employee or military in active practice;

5) Not having served in the Customs Administration during the year preceding the application, and

6) Have no relationship to the fourth degree of consanguinity or second degree with officials representing the National Treasury in the respective office;

7) Have passed knowledge contest, as the Regulations

8) Any other requirements established by the Regulations

The Customs Administration shall evaluate annually to persons authorized to act as customs agent, according to the rules laid down in the Regulations, to verify that maintain the same conditions that led to the authorization. Failure to maintain such conditions, the authorization will be revoked.

First Paragraph:

The legal persons requesting authorization to act as a customs broker must maintain in its payroll one or more individuals authorized to time, as a customs broker in accordance with the provisions above and as provided by the Regulations.

Paragraph Two:

The legal persons other than those provided in the preceding paragraph, who wish to act on his own behalf before the Customs, must comply with all requirements of this article.

Paragraph Three:

The Regulation lays down the conditions and requirements necessary for the purposes of granting the authorization.

Article 37:

The authorization shall be indicated on customs operations which may act, temporarily or permanently, authorities with which you can manage, and any other circumstances the Regulations.

Article 38:

Authorization to act as customs agent may be revoked permanently or suspended for up to one (1) year when the opinion of the Ministry of Finance circumstances so warrant or when there is missing some of the conditions that must be taken into account grant it. In any case must be heard prior to the plaintiff.

The Ministry of Finance shall keep a register of licensed customs agents in the manner prescribed by the Regulations.

Article 39:

When you export goods should return to the national customs territory for not having found a market abroad or other special circumstances justified, do not apply the requirements and obligations that apply to the importation of such goods, after completing the formalities laid down by the Regulations. In these cases the applicant must reimburse the National Treasury all sums received by the concept of encouragement for the office which issued the forms to be settled.

Article 40:

Regulation indicate the types of transit formalities and requirements to be met on the occasion of this operation.

Article 41:

No traffic may be flammable goods, explosives, prohibited import, which expressly specified by the Ministry of Finance and forth in the special laws. However, in special cases justified by the Head of the Customs Administration may allow the transit of the purposes set out taking the estimates as required under the Regulations. If the goods transit through national territory were at the time subject to import restrictions, shall be fulfilled the latter prior to admission.

Article 42:

The customs authorities may order the examination of the goods in transit if they deem it necessary, for which comply with the provisions referred to in this Act

Article 43:

Goods in transit may be nationalized by the consignee expression of will and enforcement of the provisions referred to in this Act that are applicable.

Article 44:

The transit goods that were not nationalized or forwarded within the time limit set by the regulation, are legally considered abandoned.

Article 45:

When the transit is through the national customs territory, the agents must provide collateral to secure the departure of the effects to your destination. The regulation states the rules for the guarantee.

Article 46:

The goods import, export or transit may be subject to change at national customs empowered to these operations through compliance with the provisions that the Regulations.

Article 47:

The nationalization of the import or transit goods may be in the place of transfer, if it were authorized for import.

Article 48:

The Regulation lays down the rules and deadlines relating to abandonment customs warehouses of the Ministry of Finance and the nationalization of transhipment purposes.

CHAPTER III

RECOGNITION

Article 49:

Recognition is the process by which verifies compliance with its obligations under the customs procedure and other legal provisions which is under the introduction or removal of goods declared by the parties concerned, according to the documents required by this Act and its regulations for implementing the scheme. The recognition may be performed selectively and / or random.

First Paragraph:

The tax recognition can be made ​​even when there is no customs declaration.

Paragraph Two:

The Regulation lays down the conditions, procedures and elements for the recognition procedure and allocation of staff.

Article 50:

When appropriate, an acknowledgment form part of the proceedings of verifying the existence and physical condition of the effects of the respective documentation, identification, examination, classification, restrictions, records and other tariff requirements, determination of customs value, certificates source, measuring, weighing and counting of goods, as may be appropriate.

May be documentary or physical recognition of all the documents submitted to customs.

Article 51:

The recognition is performed at the end of its validity, with the assistance of the competent official who has the character of Finance National Tax.

The procedure will take place in conditions that ensure their impartiality, normality and accuracy, should be free from coercion, interference and coercion of any kind. The Ministry of Finance may, if it deems appropriate to the customs services, through resolution, amend the number of staff needed for survey.

Article 52:

Once the document recognition and / or physical, as the case may be, shall record the actions taken, the objections of those concerned, if any, and the results of the procedure. Need not be lifted act of recognition when there are no objections raised in the respective procedure, the signature and seal of authority. In case of objections, the minutes shall be signed by the appearing and one of its copies be transmitted to the end of the event.

Article 53:

Recognition imposing criminal liability, civil and administrative authority to the officials concerned, when the irregularity is the result of its willful act or omission or negligence.

Article 54:

The head of the customs office may order the conduct of new surveys if necessary, or at the request of the consignee in accordance with the standards specified by the Regulation or in the case of impacts from hazardous conditions that threaten the integrity of other goods, people, facilities and equipment that are subject to immediate decay or deterioration, or where there is serious evidence of any impropriety or wrongdoing.

Article 55:

The Ministry of Finance may allow the determination of value and other aspects relating to the recognition were effected after the removal of goods from the primary zone of the office, taking the necessary measures to safeguard fiscal controls.

Article 56:

When the consignee, the exporter or sender not in agreement with the recognition results may appeal in accordance with the provisions of Title VII of this Act

Article 57:

charges will be payable even if caused in the recognition or goods shall fail to submit these faults, signs of decay, failure, violations, losses and other similar irregularities.

Article 58:

The office may order the completion of the survey, even without being accepted or declared the provision of goods and according to standards specified by the Regulation, in the case of impacts from hazardous conditions that threaten the integrity of others goods or people, facilities and equipment or those subject to immediate decomposition or deterioration.

CHAPTER IV

SETTLEMENT, PAYMENT AND WITHDRAWAL

Article 59:

The Head of the Customs authority shall provide, in accordance with standards established by the Regulations and for all or some customs, the settlement of taxes and other charges caused during the introduction or removal of the goods has been made by the exporter or exporting agent for the time of acceptance or declaration of the latter. In these cases may also be required for the same time these fees and charges are canceled or guaranteed.

Article 60:

The forms of settlement issued by the customs office may only be returned if an error material fact or calculation.

Article 61:

The National Treasury credits arising by reason of the transactions and events referred to in this Act shall prescribe in five (5) years, counted from the date on which they became due. The taxpayer claims against the National Treasury in connection with those operations and actions, barred after two (2) years from the date of the transaction or event giving rise to credit. The Ministry of Finance may, on its own, declare the prescription when collection efforts have been totally fruitless.

Article 62:

When the goods have remained under the responsibility of the office, the delay in the removal of the effects due to causes attributable to the consignee or exporter will lead to the recovery of the rate of storage provided in subsection d) of paragraph 5 of article 3 of this Act

CHAPTER V

ABANDONMENT AND CUSTOMS AUCTION

Article 63:

Abandonment and Customs auction of goods shall be governed by the provisions of this Chapter, subject to the legal powers granted in this regard, other public bodies. Customs abandonment of the goods may be voluntary or statutory.

Article 64:

Voluntary withdrawal is irrevocable written statement made ​​to Customs by the consignee, the exporter or shipper, in order to relinquish to the National Treasury to his right for the goods. This event will take place within the period provided for in the Regulations.

Article 65:

Voluntary withdrawal may occur while there has been no declaration of goods and released to the consignee or exporter of the obligations due under this Act, for the goods to the abandonment.

Under the voluntary abandonment, the goods will be awarded to the National Treasury, who will dispose of them in the manner it considers appropriate, taking, who will have left the responsibilities to third parties arising from the importation of them.

Article 66:

The legal abandonment occurs when the consignee, the exporter or the sender has not accepted the deposit or when no goods entered, or withdrawn, as appropriate, within thirty (30) calendar days fromdeadline referred to in Article 30 or from the date of recognition. The National Executive may alter this period by decree.

When the goods are under the regime of customs warehouse or the legal abandonment will occur upon expiration of the maximum period of stay under such a regime, under the procedure provided in this chapter.

Article 67:

The goods must be finished legally abandoned by the Ministry of Finance through the competent authority within the deadlines and according to the procedure established in the Regulation. The minimum base of the positions will be the customs value of goods determined at the date of recognition deduction of ten percent (10%). If the act of finishing positions arise no goods will be awarded to the National Treasury.

Paragraph:

It will be subject to auction and was awarded the National Treasury, the abandoned goods that are affected by bans, restrictions and reservations and other tariff and legal requirements unless there are bidders that have the ability to lawfully perform customs operations.

Article 68:

Goods may not be finished without having made ​​their recognition.

Article 69:

The auction will be conducted by customs through under sealed bids or by any other procedure established by Regulation

Article 70:

When the product of the auction is not sufficient to cover tax credits, the debtor, if any, will be forced to cancel the difference. If the auction proceeds of more tax credits exceeds their costs , the difference may be claimed by those who prove to be the owner of the goods, prior to award.

Article 71:

Where abandoned goods are of obvious need or interest in social, the Ministry of Finance, upon a reasoned decision, order that the award is made ​​on behalf of the National Treasury, opposing the amount of your credit. The Regulations prescribe the complementary measures to this provision.

CHAPTER VI

OF COASTAL

Article 72:

The traffic maritime, river, lake and air cargo and baggage national or nationalized, among several locales across the country, can only be made ​​in national registered vehicles unless the Treasury otherwise, according to the procedure established in the Regulation.

Article 73:

Vehicles carrying out foreign trade operations may not engage in the coasting and dedicated to the latter can not perform those operations. However, in exceptional cases the Ministry of Finance may authorize otherwise, giving priority to vehicles with national registration.

Article 74:

The Ministry of Finance may authorize a permanent basis and for periods not exceeding one (1) year, coasting vehicles can play in foreign places, in order to establish the conditions which it deems appropriate to safeguard the interests tax. Where cabotage is carried out in areas of the country subject to special tax regimes in customs matters, the Ministry of Finance will take the necessary precautions in safeguarding the fiscal interests.

Article 75:

It is considered cabotage operations by national registered vehicles in international waters, unless they make or have been operating in foreign territorial waters. In these cases, the products of fishing and other activities of these vehicles will be considered domestic.

Article 76:

The sports and recreation vehicles carrying traffic referred to in Article 73 of this Act are subject to the provisions of this Chapter. The authorities of the particular places in which they conduct their respective operations are subject to the responsibilities under this Act by the irregularities due to its willful act or omission or negligence.

Article 77:

The Regulation will establish the periods for the legal abandonment of coastal effects, the respective rights of storage, as well as other conditions and additional requirements to the rules above.

CHAPTER VII

OF ACCIDENTS NAVIGATION

Article 78:

In cases of distress, inability to continue sailing and shipwreck, and justified, will not apply the provisions of this Act and the Regulations concerning the arrival of vehicles from outside and the documentation should protect those shipments , which may be nationalized, at the request of any party having a quality to it, by a declaration, recognition and enforcement of other applicable customs duties.

Article 79:

In the cases referred to the previous article, both the vehicle and its debris, loading and other effects will be dispatched abroad at the request of those who had quality to it, within which the rules and regulations, without other formalities or restrictions. Once that period expired, the property in question fall into neglect.

In these cases, the applicant shall be due amounts for services rendered.

Article 80:

If the boating accident should occur in a non-enabled, the customs authority of the jurisdiction shall take immediate steps in safeguarding the fiscal interests and the exercise of the customs authority.

Article 81:

The Regulation of formalities, restrictions and other aspects related to the matter referred to in this Chapter, without prejudice to establish special provisions.

PART III

CUSTOMS TARIFF

Article 82:

The import, export and transit of goods subject to payment of tax authorized by this Act, under the terms laid down herein.

Article 83:

The applicable rate for determining the customs duty will be posted on the Customs Tariff. In this Tariff, the goods to customs operations will be classified as follows: taxed, untaxed, forbidden, reserved and subject to other restrictions, registration or other requirements. The classification of goods within the classification indicated only be done through the Customs Tariff, with absolutely no qualification that does not comply with this formality.

Paragraph:

When the National Executive in accordance with its powers and within the limits stipulated in this Law, establish, amend or abolish a tax, fee, charge or other sum, these will apply from the expiry of the term prior to application the effect must be set. If not established, apply the expiry of sixty (60) days following its publication in the Official Gazette of the Republic of Venezuela.

Article 84:

The tax referred to in the preceding article may be of type “ad valorem, specific or mixed, shall be within the following limits:

– Between one-hundredth of a percent (0.01%) and five hundred percent (500%) of the customs value of goods.

– Between one millionth (0.000001) of tax units and ten (10) Tax Units by units of the system metric.

Article 85:

The Regulations shall determine the constituent elements, the scope, forms, means and systems to be used for verification and determination of the taxable amount of taxes under the Customs Tariff.

Article 86:

The goods will cause the taxes imposed in Article 84, the date of his arrival in the primary zone of any national office authorized for the respective operation and subject to the customs procedure applicable to that date.

In the case of export of goods to be recognized outside the primary area of ​​customs, will be taxed and the customs procedure applicable to the registration date of the declaration presented to Customs.

In case of areas, ports or free warehouse or Franks, or bonded warehouses (in bond) when the goods are to be intended for use or consumption in the national customs territory, will be taxed and the customs procedure applicable to the date of registration statement filed with the office of the respective manifesto.

PART IV

CUSTOMS MEASURES OF INTELLECTUAL PROPERTY

Article 87:

The customs authorities shall, upon request of the competent authority on intellectual property , prevent the clearance of goods suspected of violating intellectual property rights in the country obtained or derived from international agreements to which the Republic is party.

The authority responsible for intellectual property may request the customs authority, by an act motivated, to the customs authorities the customs clearance of goods at any time, upon presentation of adequate security to protect the right holder in any case of infringement, which shall be fixed by the competent authority.

The customs authorities shall notify the owner, importer or consignee of the goods into question, withholding the same.

Article 88:

The customs authorities, together with the offices responsible for intellectual property, establish information services that enable compliance with the above provisions.

TITLE V

FOR RELEASE AND SUSPENSION SYSTEMS

CHAPTER I

THE RELEASE OF LIENS

Article 89:

They are exempt from customs duties of goods belonging to the President of the Republic. Exemptions from duties, taxes or contributions in general and of customs duties that may be prescribed by special laws shall be governed by the latter and by the rules to effect the following article points out.

Goods entering the zones, ports, free warehouses or francs, or bonded warehouses (in bond) will be exempted from import taxes. May only enter under the scheme, goods that have previously complied with obtaining permits, certificates and records established in the agricultural and animal health legislation, narcotics and psychotropic substances and essential goods, weapons and explosives, as appropriate.

Article 90:

Where exemptions are provided under special laws, it is understood that those submitted only when the goods are fit for the specific purposes under such laws to the beneficiaries, who will perform the corresponding procedure to the Ministry of Finance, to consider the merits of the exemption and are then rotated the appropriate instructions to the customs office. In these cases will be met as required by the regulation.

Article 91:

The National Executive through the Ministry of Finance, may grant total or partial exemption from customs duties in the following cases: a) For the purposes intended for Public Administration National, State and Municipal, necessary for public service; b ) For the purposes intended for consumer use and personal and consigned to the diplomatic or consular missions accredited to the Government National accordance with the principle of reciprocity and international standards on the subject; c) For the purposes used by officials Foreign Service of the Republic, and Venezuela government representatives or as members of an organization or an international body established under treaties to which the Republic is a party, bring on the occasion of his return to India on transfer or cessation their duties. The Ministry of Finance, through the competent authority, may by general regulations, establish exceptions pertaining to this case, if circumstances so warrant, safeguarding the interests of the National Treasury. D) For the purposes set forth inreligious institutions for the practice of worship directly concerned; e) For the purposes for works of utility and public welfare, who entered the works carried out in justified cases; f) For the purposes intended for industry , agriculture, farming, transportation, mining , fisheries, manufacturing and in case of products classified as necessities. G) In cases of accidents at sea, the debris or wreckage if circumstances so warrant, h) expressly provided by law or in contracts approved by the Congress.

In the cases falling within paragraphs b) and c) of this section, the exemption may be granted for charges which may be payable on the export and transit of the effects of use and for personal consumption.

The exemption provided in subparagraphs a), d), e), f) h) of this section shall not apply when there is production sufficient and appropriate national, unless circumstances exist that warrant the granting of the benefit.

Article 92: Notwithstanding the provisions of treaties or international agreements, the exemption for cases referred to in the preceding article may include fees and other amounts referred to in this Act, when circumstances so warrant, except as provided in last paragraph of that article.

Article 93:

Notwithstanding the provisions of Section 16 of Article 5, the goods for which exemption is granted, shall be used exclusively by the beneficiary in the end considered for the award of the release.

Article 94:

The Regulation lays down additional rules to the above provisions.

CHAPTER II

SUSPENSION OF DESTINATIONS

Article 95:

The Ministry of Finance may authorize the admission or temporary export of goods for certain purposes and provided that are then transshipped or re-introduced, as appropriate, within the period specified by the regulation.

These goods must be capable of individualization or identification, without prejudice to the following article.

Article 96:

The goods covered by this Convention may be transformed, combining, mixing, rehabilitation, repair or any other development, unless otherwise subject to the conditions specified by the Ministry of Finance. In the case of goods exported temporarily, its reintroduction is subject to normal import duties applicable in respect of the value added abroad for outward processing.

The Ministry of Finance may, when circumstances so warrant, requiring the cancellation of the rights relating to the depreciation suffered between the date of entry and re-export of certain goods for temporary admission.

Article 97:

Customs duties that apply to commodities referred to in this Chapter shall be guaranteed to respond or re-importation-exportation within the prescribed period. Fees and other rights under this Act shall be paid, subject to the provisions of Articles 90 and 92. In the case of exports temporary guarantee referred to in this article may cover up to twice the value of the goods, if the export of the ordinary, they found themselves subjected to restrictions of any nature, without prejudice to the penalty provided for the case in this Act

Article 98:

It may be subject to temporary import of goods prohibited or restricted to the Republic, except that in the latter case, are authorized by the competent body. If such goods mechanism are located subject to other restrictions, they must be followed, unless exception granted by the competent authority if applicable.

Article 99:

The goods covered by this Chapter shall be subject to the requirements and formalities prescribed in this law that are applicable. When the temporary admission of goods intended to be nationalized, will mark the relevant formalities may be applied in these cases from the releases of liens. In the case of temporary export goods, may be authorized for permanent residence abroad with the release of the collateral, in justified cases and under the conditions established by the National Executive.

If they occurred damage, loss or destruction of goods, as a result of unforeseeable circumstances or force majeure, the guarantee may be released under the conditions set by the Ministry of Finance.

Article 100, may be permitted to enter the country under temporary treatment system, identical or similar goods, which have replaced those exported under this regime, in the cases and under the conditions specified in the Regulations.

Article 101:

The Regulation lays down rules supplementing the provisions of this chapter and shall prescribe the periods within which shall be produced re-import or output effects. These periods may be extended only once for a period not exceeding the term originally granted.

CHAPTER III

BAGGAGE OF PASSENGERS AND CREW

Article 102 shall apply to customs operations are carried out on effects of luggage of passengers and crew, whether or not considered as such, the provisions governing the import, export or transit ordinary, unless otherwise this Act and its Regulations. The regime applicable to passenger baggage entering the customs territory from other areas, ports or free warehouse or Franks, will be determined by the Regulations.

Article 103:

The Regulations shall determine the goods that may be regarded as baggage; governing formalities for import, export and transit of releases of liens and restrictions on owners who are entitled according to the nature or status effects passengers and crew, the periods for legal abandonment, the rights of storage that will cause their stay in the primary zone of the office where appropriate, the term for their arrival to the latter and other requirements and formalities applicable to the case.

Releases are applicable to the baggage charges may include, as required under Regulation all or part of the regular charges.

PART VI

SMUGGLING OF CUSTOMS

CHAPTER I

THE CONTRABAND

Article 104:

Engages in contraband and shall be punished with imprisonment from two to four years who, through acts or omissions, circumvent or attempt to circumvent the involvement of customs authorities at the entry of goods into the country or removing them from the territory. The same penalty applies in the following cases: a) The conduct, possession, storage or movement of foreign goods, if not checked for legal entry or their acquisition through legitimate commerce in the country. B) The concealment of goods in any way obstruct or impede the discovery of goods in the survey. C) the transfer or retention of foreign goods in coastal unauthorized vehicles for mixed traffic and the national or nationalized goods in the same type of vehicles, without having fulfilled the legal requirements of the case. D) The traffic routes or places other than those authorized, no nationalized foreign goods, unless a fortuitous event or force majeure. E) The unauthorized breaking of seals, stamps, marks , doors, containers and other security of goods whose customs formalities have not been perfected, or are not intended for the country, unless a fortuitous event or force majeure. F) The release or delivery of goods without the authorization of the office, in violation of Article 26 of this Act g) The unloading or loading of general goods, supplies, spare parts, catering supplies, fuel, lubricants and intended for use or consumption on board the vehicles, without legal formalities. H) The transfer of foreign goods made without complying with the legal formalities. I) The abandonment of the goods in areas adjacent to or near the borders, territorial sea or federal, unless a fortuitous event or force majeure.

Article 105:

The same sentence, plus a third to half, shall be punishable: a) The diversion, consumption, disposal or replacement of goods without authorization and which they are submitted or in process of submission to a system of storage or customs warehouse. B) The conduct of foreign goods in any shipnational territorial waters, without being intended for legitimate traffic or commerce with Venezuela or any other nation , as well as landing them. C) The acquisition, retention, use, distribution , or fails to deliver to the competent customs authority of the arresting officers or trustees of the effects seized, by virtue of this Law, must be seized. D) The introduction in goods from customs zones, free ports or warehouses, or francs, or bonded warehouses (in bond), not been fulfilled or violated the requirements of the relevant transaction. E) prevent or hinder by deception, scheme, or simulating the full exercise of the powers granted to customs law. F) A violation of the obligations under Articles 7 and 15 of this Act g) The presentation to the office as the basis of the tax base as the foundation declared or the declared value of invoice commercial false, tampered with, forged, no issued by the supplier or issued by it on an irregular basis or not in collusion with the respondent, to vary the tax liability, monetary or exchange rate derived from the customs operation. Similarly, the submission to the customs and livelihood of the declared origin of false certificate, altered, forged, not cast by the body or official, or issued by them in irregular or not in collusion with the respondent in order to access preferential treatment to avoid the application of restriction or other measure to customs clearance in any case, defraud the interests of the National Treasury. H) The use, tampering, possession or irregular development of the stamps, dies or other devices or computer systems or accounting appear for payment or security deposit of the amounts owed to the National Treasury. I) The presentation of delegation, license, permit, registration or other document required or false, altered, forged, not issued by the court or officer authorized or issued by it in an irregular manner, when the input or output of goods person was subject to their enforceability. J) The back of customs declarations, applications and resources , with technical criteria for tariff classification or customs valuation, obtained from documents or false information, forged or relating to different commodities. K) The alteration, replacement, destruction, tampering or forging of declarations, official recognition of loss or damage records, records of receipt and discussion of shipments, orders, invoices, certificates, forms , settlement forms and other documents or reverse themselves the management customs. L) Inclusion in containers, or LTL shipments via international courier companies, whose detection of undeclared goods in the recognition or post-control management, demand total or partial discharge of the declared content. M) Simulation of customs clearance of import, export, transit or admission activities, re-import, re-export, transshipment, re, ro, reshipment or return.N) participation in the smuggling of a public official or worker in the service of Public Administration or an auxiliary of the Customs Administration or who you are related to the fourth degree of consanguinity and second degree of affinity with the customs officials introduction or removal of goods. O) When the smuggled goods are prohibited or reserved. P) If the act is committed in time of fire, disaster, wreck or circumstances that disrupt public peace and safety.

Article 106:

The aiding and abetting shall be punished by the penalty imposed for authors and coauthors, reduced by half the accomplices and a third in fact.

Article 107:

There are extenuating circumstances of contraband voluntarily surrender not less than fifty percent (50%) of all the effects seized and facilitate the discovery or apprehension of the effects of the object offense .

Article 108:

Without prejudice to the obligation to pay the duty payable on account of the customs operation, people guilty of involvement in smuggling will be punished further as follows: a) A fine equivalent to two (2) times the customs value of goods, when that value not exceeding twenty tributary units (20 UT). B) A fine equivalent to three (3) times the customs value of goods when that value exceeds twenty tributary units (20 UT) and not more than fifty tax units (50 UT). C) A fine equivalent to four (4) times the customs value of goods when the value exceeds fifty tax units (50 UT) and not exceeding one hundred tax units (100 UT). D) A fine equivalent to five (5) times the customs value of goods where the value exceeds one hundred tax units (100 UT) and not exceeding two hundred fifty units tax (250 UT). E) A fine equivalent to six (6) times the customs value of goods where the value exceeds two hundred fifty units tax (250 UT) and not exceeding five hundred tax units (500 UT). F) A fine equivalent to seven (7) times the customs value of goods where the value exceeds five hundred tax units (500 UT).

Paragraph:

In the case of exempted goods or exempted from taxes or tax-free under the provisions of the Customs Tariff, or are released under treaties or agreements ratified by the Republic on trade , the applicable fine shall be equivalent to the customs value of goods.

Article 109:

When the customs operation on smuggled goods would be subject to prohibition, reservation, suspension, restriction, veterinary, or other tariff requirements on which its input or output, the customs value stated in the preceding article shall increased, for the purposes of calculating the fine, in a fifty percent (50%).

In the case of goods subject to prohibition or reservation, the customs value shall be increased, for the purposes of calculating the fine, a hundred percent (200%).

Article 110:

In addition to the fine prescribed in the preceding articles shall also be imposed the confiscation of smuggled effects, as well as vehicles, livestock, equipment, utensils, gear and other goods used to commit, conceal or disguise the smuggling.An exception, however, the seizure: a) The vehicles, when the owner is not the author, co-author, accomplice or accessory to the smuggling, b) vehicles whose value does not exceed ten times the value for customs purposes smuggling, in which case a penalty equivalent to that tenfold.

Article 111 sanctions were imposed as ancillary to those responsible for smuggling: 1) Closure of establishment and suspension of the authorization to operate, 2) Ineligibility to hold office or to serve the public administration, 3) Ineligibility to pursue activities foreign trade and of auxiliaries of the Customs Administration.

The penalties shall be established for a period between six (6) and sixty (60) months, depending on the institution of smuggling and the existence of mitigating or aggravating circumstances.

Where it is responsible for smuggling a public official or an assistant of the Customs Administration, the decision establishing the liability will have the immediate revocation of the respective authorization or dismissal of officials, as appropriate.

Article 112:

In order to establish the customs value of goods being smuggled, shall be appointed two experts: one by the head of the customs office in the jurisdiction and another by a judge. In the survey may be present or be represented the alleged offender, whose purpose will be notified of the act under the terms stipulated in the Organic Law on Administrative Procedures, all so that they are made ​​or exhibited any comments, information or objections as it deems appropriate and to exercise legal remedies. In case of disagreement between the experts, the judge will decide.

Article 113:

The court competent to try the crime of smuggling may authorize the use or disposal of goods seized in connection with that crime, in cases provided for in the Regulations and by preserving the evidence essential to the decision of the case.

CHAPTER II

VIOLATIONS OF THE CUSTOMS

Article 114:

When the transaction was entered to customs prohibited goods, book, suspension, restriction, tariff, sanitary registration, certificate of quality or any other requirement, shall be seized, the offender shall be required to pay duties, taxes and other charges that have caused, if the license, permit or document concerned, if any, were not presented with the statement.

Article 115:

Failure of the obligations and conditions under which it was granted an authorization, delegation, permit, license, suspension or release, shall be punished by a fine equivalent to twice thetax imports caused legally, without prejudice to the penalty of confiscation. The same penalty applies when violation of the provisions in the last paragraph of Article 30.

Article 116:

The use or disposal of goods and their packaging or packaging, waived, released or suspended customs duties, a purpose other than that considered for the award or by a person other than the recipient without authorization, when she be required, will be fined twice the value of goods whose use or disposal have resulted in the implementation of the sanction.

Article 117:

The use or disposal of goods exempted from customs duties, any person or for purposes other than those taken for the origin of the release, will be fined twice the total value of goods, to be imposed on the person who authorized the use or disposal.

Article 118: Failure to re-export, or nationalization law, within the current deadline of goods entered under the temporary admission, or their use or allocation for purposes other than those considered for the award of the respective permit, shall be punished by a fine equivalent total value of the goods.

Article 119:

Fines will be applied ten percent (10%) of the value of merchandise exports when recognition was made ​​on the premises of the party or to the time of packaging and then not be sent to the office within the specified time for this, for reasons attributable to the exporter.

Article 120: Violations committed by reason of the declaration of goods at customs , shall be punished as well, regardless of the release of charges that may apply to the effects:

1) When goods do not correspond to the declared tariff classification: A fine double the difference if taxes are higher. If in these cases the goods are also subject to restrictions, records or other requirements established in the Customs Tariff, to a fine equal to the amount greater of twice the differential taxation and the customs value of goods. In the case of export or transit purposes are not taxed, but subject to restrictions, registration or other requirements established in the Customs Tariff, the fine is equivalent to the customs value of goods. If taxes are lower, with a penalty of a tax unit (1 TU) to five tributary units (5 TU). If these cases prove the goods subject to restrictions, registration or other requirements of the customs tariff, with a fine equivalent to their customs value.

2) Where the declared value does not correspond to the customs value of goods: A fine double the tax and customs duty differential that may have caused, if the resulting value of recognition or a performance of control is more than the stated post . A fine equal to the difference between the value resulting from the recognition or control action back and said, if the declared value is higher than that.

3) When the goods do not correspond to units of the system metric declared: A fine double the differential customs duties which have caused, if the result of recognition or further control action is higher than declared. A fine of a tax unit (1 TU) to five tributary units (5 TU), if the result of recognition or further control action is less than declared. In cases of difference in weight, the fines referred to shall be admissible only when the result to the statement, there is a difference of over three percent (3%), in which case the penalty to be imposed shall cover all the difference.

4) When a shipment containing undeclared goods, with a fine equal to three times the customs duties applicable to the goods. If the effects prove declared subject to restrictions, registration or other requirements of the Customs Tariff, with additional fine equivalent to the customs value of these effects. Without prejudice to the applicability of the penalty of confiscation.

5) When the statements relating to marks , number, species, nature , source and origin, false or incorrect, with a fine equivalent to twice the injury attorney that such statements have been able to lead. Notwithstanding the provisions of paragraph a) of this Article, this fine is appropriate in cases of poor return rates.

6) Where the customs declaration is not filed within the deadline, a fine of five tributary units (5 TU)

Article 121:

Violations by the auxiliaries of the Administration Customs: shippers, forwarders, carriers, custodians, warehouse, customs broker, international couriers, shall be punished as follows:

1) When not delivered timely to the office any of the documents required by this Act or its regulations with a fine of five tributary units (5 TU) to fifty tax units (50 UT).

2) When hinder or make no loading or unloading at the appropriate time, for reasons attributable to them, a fine of five tributary units (5 TU) to fifty tax units (50 UT).

3) When you download packages of more or less, compared to those recorded in the respective documents , which were not declared to the customs within the period specified by the Regulation, a fine equivalent to five tributary units (5 TU) per kilogram gross excess or missing. The same penalty shall apply to the depositary, or warehouseman who do not declare to customs timely surplus or missing packages on delivery.

4) If no agent has been owned by the arrival of the cargo, under the conditions specified by the Regulation, a fine of five tributary units (5 TU).

5) If the vehicle is coasting for any reason, justified, have played abroad, without participation in the authority of customs, a fine of five tributary units (5 TU) per kilogram of gross weight of goods loaded on the site excluding catering supplies and ballast.

6) If they prevent or delay the implementation of the customs authority with a fine of between one hundred tax units (100 UT) and thousand tax units (1,000 TU).

Article 122, shall be punished by a fine of one hundred tax units (100 UT) and one thousand tax units (1,000 UT), offenses committed in connection with the use of the computer system for customs operators in the following cases:

1) When accessing without authorization the system software used by the service customs

2) When you take over, copy, destroy, render useless, alter, provide, transfer or have in their power , without the authorization of the customs service any program in computer and its programs of data used by the Customs Service, provided they have been declared restricted use by the latter.

3) When damage to the component material or physical apparatus, equipment or accessories that support the operation of computer systems designed for the operations of the customs service, in order to hinder or make a profit for himself or another person.

4) When facilitate the use ofcode and password assigned to enter computer systems

Article 123:

Vehicles arriving at the country and have no legal representative is required by this Act, shall not practice any operation or activity until they fulfill that requirement.

Article 124:

Unless otherwise provided, the application of any of the penalties referred to in this title shall not preclude the other under this law or laws special.

Article 125:

When a single act would result in the application of various penalties, only most of them apply, without prejudice to the penalties provided in special laws.

Article 126:

If the seized goods are unable to be apprehended, shall apply to the offender a fine equivalent to the customs value of those.

Article 127:

For the application of sanctions ranging from a minimum to maximum authority shall consider the entity of the load, recidivism, the circumstances and other factors that determine the seriousness trial of the case.

Article 128:

Unless otherwise provided for the implementation of the fines provided for in this Law, which depend on the amount of customs duties will be taken into account as stated in the customs tariff plus the surcharges as may be required.

Article 129:

In cases of smuggling shall be the competent court the imposition of penalties that might arise.

Article 130:

It is the head of the office respective customs, the application of the penalties provided in this Act, not attributed to other judicial or administrative authorities. Corresponds to the appropriate officials of the customs service, as established by the Regulations, the application of sanctions to consignees, acceptors, exporters, shippers, carriers, consolidators, carriers, holders and international couriers and other auxiliary Administration Customs and fixing the amount when those are limited between minimum and maximum limits. It may also authorize the release of goods on which it has imposed fines for the concept of customs violations, when they are subject to resource administration, upon cancellation or guaranteed amount for the rights of import fee for services and customs other taxes and surcharges.

Without prejudice to Article 108, where the goods are prohibited operation, reserved, subject to other restrictions, registration or other requirements shall be based tariff to confiscation of the same and can not guarantee or liability accepted whatsoever for delivery .

TITLE VII

RESOURCES

Article 131:

In any decision to appeal will be heard hierarchical to the Minister of Finance. The appeal does not suspend the effects of the contested measure.

Article 132:

The hierarchical appeal must be lodged with the officer who issued them, within twenty five (25) days following notification thereof by letter in which the appellant shall specify the reasons of fact and law to support that his claim, may promote the evidence it deems appropriate without being admissible confession and oath. When the hierarchical appeal relates to the result of surveys, the period indicated shall be reckoned from the date of the act set forth in Article 51 of this Act

Article 133:

When the settlement is contested act, or a fine contribution, the applicant shall pay the obligation or sufficient security, without which it will not be admissible. Officer’s decision on the admissibility of action may be hierarchical resource also referred to this Act the head of the customs office may waive the obligation of bail when the goods whose import, export or transit has led to contested settlement are under customs authority.

Article 134:

The appeal should be decided by a duly reasoned decision within a period not exceeding four (4) months from the date of filing.

Article 135:

Claims for material errors or calculation in the acts of settlement fines or contributions will be processed and resolved by the office that originated them, without prejudice to Article 62. Claims must be made ​​within the period allowed for payment of the relevant forms, and in this case does not require the payment or setting up security.

Article 136:

Except for the correction of clerical errors or calculation, any objection to acts of liquidation of contributions or penalties must be made ​​through appeals.

Article 137:

The Administration Customs may, ex officio or upon request to reconsider its own decisions, when such acts are revocable.

Article 138:

The decision of the Ministry of Finance, or when he has not decided within the terms of the Act, action may be brought before the competent court. For bringing the action before the competent court is not required exhaustion of administrative remedies.

Article 139:

In all matters not provided in this Title shall apply additionally the Organic LawAdministrative Procedures and the Tax Code.

Article 140:

Whoever hath an interest in personal and direct, may consult with the Customs Administration on the implementation of the rules to a specific situation. To this end, the consultant shall state clearly and precisely all elements of the same and you can express your opinion likewise founded. The formulation of the query does not suspend the running of time, or relieve the consultant’s compliance with its obligations. The Customs Administration will have thirty (30) days to evacuate the query.

Article 141:

No penalty may be imposed for taxpayers in the implementation of the Law have adopted the criteria or the interpretation expressed by the Customs Administration, in consultation evacuated on the same subject.

Nor may impose sanctions in cases where the Customs Administration has not answered the query made to it within the prescribed period, and the client has implemented the interpretation according to the reasoned opinion which he has expressed to make such a request.

When the Customs Administration has issued an opinion on the requested query, this will be binding on the client.

TITLE VIII

FINAL PROVISIONS

Article 142:

When this Act requires the provision of guarantees they may take the form of deposits or bonds. However the Ministry of Finance may accept or require any type of guarantee, in duly justified cases.

Article 143:

The containers must be in a receiving Office of National Funds. The amounts paid to the National Treasury not enter until they are directly charged to the payment of the respective forms of settlement, but can not be returned to the depositor without authorization from the head of the customs office, where this is appropriate.

Article 144:

In addition to the requirements established by the Ministry of Finance by resolution, the bonds shall be issued by companies in insurance or banking companies in the country established by authenticated document and may be permanent or temporary. Where justified, the Minister of Finance may accept such a guarantee is issued by companies with proven financial solvency, other than those mentioned above.

Each permanent bond to be issued for a single customs office and to ensure a single type of obligation, except in exceptional cases established by the Regulations of this Act

Natural persons or legal entities and their legal representatives have theauxiliary character of the Customs Administration shall furnish a guarantee, wherever applicable, on such terms and conditions established by the Regulation.

Article 145: In addition to customs agents, are auxiliaries to the Customs Administration companies storage or customs warehousing, Cash Deposit General, International Courier, Cargo Consolidation, Transportation , verification of goods, shipping, Authorized Laboratories, which shall be registered in the register for and authorized to act before the Customs Administration, in accordance with the provisions of the Regulations.

Article 146:

The Customs brokers to the date of enactment of the amendment to this Act have been approved and registered in the appropriate register to act as such, may continue to serve, having a period of six (6) months to comply with the requirement under paragraph 7 of Article 36 of this Law

Article 147:

It will be the recognizers and the head of the customs office signing documents under this Act and its regulations are the result of the acts of their competition .

Article 148:

The National Tax Finance, when he finds that a violation has been committed to the national customs legislation, shall, without prejudice to the remedies accorded by the Act to the taxpayer, as follows:

1) In cases of smuggling follow the procedure applicable by Law, to be given jurisdiction to hear the matter and that the legal process take its course.

2) When the violation person was punished by confiscation or a fine, or both, these sanctions may be imposed by the prosecutor acting as long as they are not contraband, according to standards specified by the regulation.

3) When canceled rights may have been lower than it is requested, it will make the respective record and order the liquidation of differential rights, without prejudice to the exercise of the tax privileges of the case.

Article 149:

The Manager of Customs, Customs managers and subordinate Principal, Heads of Division, Heads of Departments and Heads of Customs Ward will be professional, college and graduate studies directly related to the matter and comply with customs respective provisions of the Organic Statute.

Paragraph:

It is established within six months from the enactment of this Act in order that the Customs Administration is adapted to this requirement.

Article 150:

Officials with the National Fiscal condition of the Treasury may be rotated after providing their services in the same office for the period, terms and conditions established by the Regulations.

Article 151:

The actions of officials of the Customs Administration will entail responsibility for criminal, civil and administrative.

Article 152:

The head of the customs office will be responsible for the coordination of service delivery of public and private entities in the primary zone of the office of their jurisdiction, without prejudice to the exercise of the powers granted by law to these entities and their obligation to coordinate the exercise of their activities with the head of the customs office.

Article 153:

The duties of customs guard will be in charge of the Armed Forces of Cooperation.

The Regulation lays down provisions concerning the exercise of those functions and their coordination with local authorities and related services.

Article 154:

The National Executive for the Customs Administration established a human resources professional, including rules on income, planning for career, job classification, training , system evaluation and remuneration , compensation and promotion, assistance, transfer, licensing , disciplinary rules, termination of service and stability system work for their staff.

Paragraph:

The officers and employees of the Customs Administration will have the character of public officials, rights and obligations that apply for such status, including as regards their safety social and governed by the Civil Service Act in all what is not regulated by special rules on the rules of professional management resources to establish the National Executive. These standards will need to devote to such personnel, at least on notice rights, benefits and social rental, established in the Organic Law of Labor .

Article 155:

The notes to the nomenclature , criteria for classification, the criteria, notes, studies of the customs value andglossary of terms published by the Customs Organization WCO, have full legal value. The same shall be subject to official publication in the version approved in Spanish . The amendments will also be published without requiring the full transcript of the text concerned.

Article 156:

This Act may be subject to several regulations, given the nature of the materials contained therein.

Article 157:

This Act shall take effect sixty (60) days of its publication in the OFFICIAL GAZETTE OF THE REPUBLIC OF VENEZUELA .

Published in Official Gazette No. 5353 (Extraordinary) dated June 17, 1999