Special Customs Regime


Special Customs Regimes are foreign trade operations in which imports/exports enjoy tax benefits such as exemption, partial or total suspension of incident taxes. These are regulated in articles 307 to 503 of the Customs Regulation – RA.

Usually, the goods that remain in the country, or leave the country on a temporary basis, meeting the need for repair, exhibitions, fairs, service provision, tests, materials for scientific purposes, the composition of other goods such as parts and pieces of a finished product, destined for export, for use in the production process, etc. Furthermore, the permanence of the goods in the regime is linked to the purpose for which they were imported, exported or acquired in the domestic market.

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