- Subject: Individuals or legal entities registered as taxpayers in the Single Tax Registry of the General Directorate of Taxation (RUT) will be eligible.
- Procedure: At the time of transmitting each Definitive Import Customs Declaration, the declarant must expressly state if he avails himself of the benefit of the moratorium by checking a box.
- Scope: The moratorium applies individually for each Definitive Import Customs Declaration, as well as the differences that result from the physical or documentary verification procedures during customs clearance.
- Exclusion: The agricultural and livestock products classified from Chapter 1 to 24 of the Central American Tariff System (SAC) are excluded.
- Subsequent Payment: Payment of these taxes must be made before December 31, 2020 before each Customs of Jurisdiction or, failing that, have a payment arrangement approved by Customs that covers the entire amount owed.
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