Simplified Procedures Release for Consumption

38 respective record and shall be transmitted within two working days to the Final Checking service for legal purposes. 4. Where the violations do not imply an amending settlement, the supervisor shall prepare a record to inform his or her respective director within a period of two working days.

CHAPTER II Simplified Procedures

Article 83 Enumeration 1. In order to simplify completion of formalities and procedures as far as possible while ensuring that operations are conducted in a proper manner, customs authorities shall grant permission for: a Customs declarations to omit some of the details referred to in Articles 68 to 70, or for some of the documents referred to in the same Articles not to be attached thereto; b A commercial or administrative document, accompanied by a request for the goods to be placed under the customs procedure in question, to be lodged in place of the declaration; c The goods to be entered for the procedure in question by means of an entry in the records. 2. In such cases, the customs authorities may waive the requirement that the declarant presents the goods to customs. 3. The simplified declaration, the commercial or administrative document, or the entry in the records shall contain at least the details necessary for the identification of the goods. The entry into the records shall indicate the date when it occurred. 4. The clearance of goods in a simplified manner shall only be authorised after applicable formalities have been complied with and upon presentation of a guarantee to pay the probable duties and other applicable charges. 5. The use or modification of goods before their clearance by customs, as well as their storage in a place other than the one for which the simplified procedure has been authorised, shall be punished with a suspension of that benefit for a period of six months, whether such fact is qualified as a fiscal violation or not. 39 6. Simplified procedures shall not be applicable to goods arrived in the country in consolidated shipment generally known as LCL nor to goods carried by land. 7. The implementation of the simplified procedures provided for in paragraph 1 shall take place by ministerial order on the initiative of the Minister of Planning and Finance. TITLE IX Customs Procedures

CHAPTER I Release for Consumption

Article 84 Subjection to procedure 1. The customs procedure of release for consumption shall be applied to foreign goods brought into the customs territory for consumption in the national market. 2. The release of foreign goods for consumption shall imply the placement of the goods to customs and other duties, the compliance with all formalities referred to in Articles 66 et seq., as well as the application of all measures of commercial policy provided for by law. Goods contained in the luggage of travellers, in postal orders, or in express orders, shall be subject to the special provisions of the present Code.

CHAPTER II Suspensive Arrangements and Customs Procedures with Economic Impact