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What goods are exempt from paying foreign trade taxes upon entry or exit from the national territory? I. Exempt goods according to the laws of the...

What goods are exempt from paying foreign trade taxes upon entry or exit from the national territory?

I. Exempt goods according to the laws of the general import and export taxes and international treaties, as well as goods imported for the purpose of being used for national defense or public security.
II. Metals, alloys, coins, and other raw materials required for the competent authorities to exercise the constitutional powers of issuing coins and banknotes.
III. Vehicles intended for international services for the transportation of cargo or people, as well as their own and indispensable equipment.
IV. National goods that are essential, at the discretion of the customs authorities, for the supply of means of transport that provide international services, as well as rations for crew and passengers, except for the fuels taken by foreign-flagged vessels.
V. Those intended for the maintenance of aircraft of national aviation companies that provide international services and are constituted in accordance with the respective laws.
VI. Passengers' luggage on international trips.
VII. Household goods belonging to permanent residents and repatriated or deported nationals, which they have used during their residence abroad, as well as scientific instruments and tools when they are professionals' tools and workers' and artisans' tools, provided that the deadlines and formalities established by the Regulation are met. The exemption does not include goods that the interested parties have had abroad for commercial or industrial activities, nor vehicles.
VIII. Those imported by inhabitants of the border strip for their consumption, provided that they are of the class, value, and quantity established by the Tax Administration Service through rules.
IX. Those donated to be used for cultural, educational, research, public health, or social service purposes, imported by public bodies, as well as non-contributing moral persons authorized to receive tax-deductible donations, provided that they meet the following requirements:
a) That they are part of their assets.
b) That the donor is a foreigner.
c) That they have authorization from the Tax Administration Service.
d) That, where appropriate, they comply with other non-tariff regulations and restrictions.
X. Didactic material received by students enrolled in foreign schools, except for devices and equipment of any kind, whether assembled or disassembled.
XI. Those sent by Heads of State or foreign governments to the Federation, states, and municipalities, as well as to charity or educational establishments.
XII. Artí
a) I, II, III, IV, V, VI, VII, VIII, IX, X, XI, and XII.
b) I, II, III, IV, V, VI, VII, VIII, IX, X, and XI.
c) I, II, III, IV, V, VI, VII, VIII, IX, and X.
d) I, II, III, IV, V, VI, VII, VIII, IX, XI, and XII.

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Ley Aduanera: Disposiciones Generales
203 pág.

Comércio Exterior Universidad Politécnica De TulancingoUniversidad Politécnica De Tulancingo

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Ed Verified user icon

A alternativa correta é a letra "a) I, II, III, IV, V, VI, VII, VIII, IX, X, XI, e XII." Todos os itens mencionados estão isentos de pagar impostos de comércio exterior na entrada ou saída do território nacional, de acordo com as leis de impostos gerais de importação e exportação e tratados internacionais.

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