Para el ingreso o egreso temporal del artista y sus bienes; se aplica las disposiciones establecidas en el Codigo Aduanero Ley No 2422/04, en sus articulos Articulo 166.- Admision temporaria. El regimen aduanero de admision temporaria permite la permanencia de mercaderia extranjera en el territorio aduanero para fines determinados, con suspension total o parcial del pago del tributo aduanero, debiendo la misma ser reexportada en el plazo fijado sin sufrir modificaciones. Y Articulo 260 del Decreto 4672/05. Concepto de Regimen de Exportacion Temporaria. La destinacion suspensiva de Exportacion Temporaria es aquella en virtud de la cual la mercaderia puede salir del territorio aduanero y permanecer fuera del mismo con una finalidad y por un plazo determinado, debiendo ser reimportada sin sufrir modificaciones salvo la depreciacion normal por su uso. Podria darse tambien la situacion del ingreso acogiendose a lo dispuesto en el Articulo 225.- Equipaje. Concepto. Ley No 2422/04, El regimen de equipaje es aplicable a los objetos nuevos o usados destinados al uso o consumo personal del viajero, que entre o salga del territorio aduanero, de acuerdo con las circunstancias de su viaje o para ser obsequiados, siempre que por su cantidad, naturaleza o variedad, no permita presumir que se importan o exportan con fines comerciales, conforme a lo establecido en los acuerdos y convenios internacionales vigentes. Sin perjuicio de lo establecido en los Convenios Internacionales vigentes, a los efectos de la presente norma se entendera por: a) "equipaje" los efectos nuevos o usados que un viajero, en consideracion a las circunstancias de su viaje pueda destinar para su uso o consumo personal o bien ser obsequiados, siempre que por su cantidad, naturaleza o variedad no permita presumir que se importan o exportan con fines comerciales o industriales. b) equipaje acompanado: el que lleva consigo el viajero y es trasportado en el mismo medio en que viaja, excluido aquel que arribe en condicion de carga. c) "equipaje no acompanado": el que llega al territorio aduanero o sale de el antes o despues que el viajero, o que arriba junto con el pero en condicion de carga. d) "efectos de uso o consumo personal": los Articulos de vestir y aseo y los demas bienes que tengan manifiestamente caracter de uso personal.
For the temporary entry or exit of the artist and his assets; the provisions established in the Customs Code Law No. 2422/04, in its articles Article 166.- Temporary admission are applied. The customs regime of temporary admission allows the permanence of foreign merchandise in the customs territory for specific purposes, with total or partial suspension of the payment of the customs tax, and it must be re-exported within the established period without undergoing modifications. And Article 260 of Decree 4672/05. Concept of Temporary Export Regime. The suspensive destination of Temporary Export is one by virtue of which the merchandise can leave the customs territory and remain outside it for a specific purpose and for a specified period, and must be reimported without undergoing modifications except for normal depreciation due to its use. The income situation could also occur, taking advantage of the provisions of Article 225.- Baggage. Concept. Law No. 2422/04, The baggage regime is applicable to new or used objects intended for the personal use or consumption of the traveler, who enters or leaves the customs territory, according to the circumstances of their trip or to be given as gifts, provided that Due to their quantity, nature or variety, do not allow to presume that they are imported or exported for commercial purposes, in accordance with the provisions of current international agreements and conventions. Without prejudice to what is established in the International Conventions in force, for the purposes of this regulation, the following shall be understood as: a) "luggage" the new or used effects that a traveler, in consideration of the circumstances of their trip, may allocate for their use or personal consumption or to be gifted, provided that due to their quantity, nature or variety it does not allow to presume that they are imported or exported for commercial or industrial purposes. b) Accompanied luggage: the one that the traveler carries with him and is transported in the same means in which he travels, excluding that which arrives in cargo condition. c) "unaccompanied baggage": the one that arrives at the customs territory or leaves it before or after the traveler, or that arrives together with him but in cargo condition. d) "effects of personal use or consumption": Articles of clothing and grooming and other goods that are manifestly for personal use.
Es el tramite que garantiza el ingreso temporal y permite la permanencia de mercaderia extranjera en el territorio aduanero para fines determinados, con suspension total o parcial del pago del tributo aduanero, debiendo la misma ser reexportada en el plazo fijado sin sufrir modificaciones.
It is the process that guarantees the temporary entry and allows the permanence of foreign merchandise in the customs territory for specific purposes, with total or partial suspension of the payment of the customs tax, and it must be re-exported within the established period without undergoing modifications.