What are the exceptions to the provisions of Article 119 of the Customs Law regarding fiscal deposits? I. For the exhibition and sale of foreign an...

What are the exceptions to the provisions of Article 119 of the Customs Law regarding fiscal deposits?
I. For the exhibition and sale of foreign and national goods in international air, border and high seas ports.
II. When the sale is made to passengers who arrive in the country directly from abroad in international air ports and said sale, as well as the delivery of the goods, is made in establishments authorized by the Tax Administration Service, complying with the control requirements established by rules, the goods will not be subject to payment of foreign trade taxes.
III. When the sale is made to passengers who leave the country directly to abroad and the delivery of said goods is made at the points of departure from the national territory, they must carry them with them abroad.
IV. When the sale is made to passengers who arrive in the country directly from abroad in international air ports and the delivery of said goods is made in the points of departure from the national territory, they must carry them with them abroad.