In the Scope No. 65 to La Gaceta No. 64 of March 29, 2020, the “Regulation to Law No. 9830 of March 19, 2020, on Tax Relief before Covid-19” was published. Regarding the moratorium of the customs tax obligation on the final import of merchandises, it regulates:
  • 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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