OFFICIAL PAPER

LEGAL RULES

ADUANAS

Quality Systems General and Specific Procedures

- Final Import

- Final Export

NATIONAL INTENDANCE RESOLUTION 000984 FINAL IMPORT

I. OBJECTIVE

The objective is to establish guidelines applicable to the Final Import System, aiming to secure the correct fulfillment of the rules that regulate it.

II. SCOPE

It is directed towards ADUANAS personnel and foreign trade operators intervening in the Final Import System.

III. RESPONSIBILITY

The application, fulfillment and pursuit of what has been established by these procedures shall be responsibility of Customs Intendance of the Republic, National Intendance on Customs Technique, Systems National Intendance and of Customs Control Intendance.

IV. LEGAL EFFECT

As of September 20, 1999.

V. LEGAL BASE

Simplified Administration Law and Regulation thereof, approved by Law 25035 of 11.05.89 and by Supreme Decree 070-89-PCM of 02.09.89. - Organic Law and Statute of the Customs National Intendance, approved by Legislative Decree 26020 of 28.12.92, and by Customs Intendant Resolution 0021 of 10.04.97, modified by Customs Intendant Resolution 001591 of 20.06.97. - General Rules Law on Administrative Procedures, whose Consolidated Amended Text was approved by D.S. 022-94-JUS of 31.01.94.

1. Organochlorine pesticides, derivatives and compounds, as provided by D.S. 037-91-AG of 16.9.91.

- ALDRIN

1,2,3,4,10,10-Hexachloro-1,4,4a,5,8,8a-Hexahydro-1,4,5,8-Dimethanenaphtalene.

- ENDRIN

(1R,4S,5R,8S)-1,2,3,4,10,10-Hexachloro-1,4,4a,5,6,7,8,8a-Octahydro-6,7-epoxy-1,4,5,8 dimethanenaphtalene.

- DIELDRIN

(1R,4S,4a,S,5R,6R,7S,8S,8aR)-1,2,3,4,10,10-Hexachloro-1,4,4a,5,6,7,8,8a- Octahydro-6,7-epoxy-1,4,5,8-Dimethane-naphtalene.

- BHC/HCH

1,2,3,4,5,6-Hexachlorocyclohexaneand alpha, beta and delta isometers.

- CAMPHECHLOR/TOXAPHENE

An Octachlor derived from 1,2-dimethalene.

- HEPTACHLOR

1,4,5,6,7,8,8-Heptachloro-3a,4,7,7a-Tetrahydro-4,7-Methanoindene-2,4,5-T-2,4,5- trichloropheneacetic acid.

2. Notwithstanding origin or physical condition, residues or wastes which by their nature, use or aim result hazardous or radioactive, foreseen by Article 55 of Legislative Decree 757, published on 13.11.91, except paper or cardboard waste to be industrially recycled as provided by Supreme Decree 029-93-INTICI, published on 22.11.93.

3. Pyrotechnic material, such as fire works identify as "rascapiéé", "cohete", "cohetecillo", "rata blanca", and alike, as provided by Law 26509, published on 21.7.95.

4. Used dresses and footwear, as provided by Decree-Law 25789, published on 21.10.92 and implemented by Law 26975.

5. Cartographic and geographic texts, notebooks, floppy disks, videotapes and all other material in which the national territory appears to be mutilated or its boundaries altered, as provided by Law 26219, published 19.8.93 and Supreme Decree 0015-93-RE, published 06.01.94.

6. Beverages manufactured abroad classified as PISCO, or which otherwise include the word PISCO, as provided by Law 26426, published on 4.1.95.

7. Live bovine animals, products and by-products of a bovine, ovine and goat origin (including brains, spinal marrow, thymus, spleens, tonsils, intestines, nervous tissue and lymphoid tissue), and the import of concentrated foods, including meat-and-bone meal containing proteins of mammals destined as animal feed, originating in the following affected countries: THE UNITED KINGDOM (Great Britain, Northern Ireland, the Man Isle, Jersey, Guernsey), THE REPUBLIC OF IRELAND, FRANCE, PORTUGAL, SWITZERLAND, THE NETHERLANDS, BELGIUM and LUXEMBOURG. Likewise, embryos from the above-mentioned countries, until technical and scientific certified studies, appraised and acknowledged by the competent International Organizations determine the safety of products as provided by Managerial Resolution 109-98-SENASA, published on 10.9.98.

8. Agro-chemical products, processed on the basis of active ingredients containing such as lindane, ethyl parathion, methyl parathion, which by early 2000 do not have a study on environmental impact approved by the competent authority, as provided by Law 26744, published on 18.01.97. 9. Suspension of used tires, as of 08.06.97.

I. OBJECTIVE

The objective is to establish guidelines to be applied to the clearance by customs of goods under the Final Export System, aiming to secure the correct fulfillment of the requirements and rules regulating it.

II. SCOPE

It is directed to ADUANAS personnel and foreign trade operators who intervene in the Final Export System.

III. RESPONSIBILITY

The application, fulfillment and pursuit of what has been established by these procedures shall be responsibility of Customs Intendance of the Republic, Customs Technique National Intendance and of Systems National Intendance.

IV. LEGAL EFFECT

As of September 20, 1999.

VI. GENERAL RULES

1. Exportation is the Customs System that applies to goods in free circulation that exit the national territory for final use or consumption abroad.

2. The exportation of goods is not subject to tax payments. ADUANAS shall apply a 0% fictional fix rate for statistical purposes only.

3. All goods boarding from any port, airport or land terminal must be presented to Customs and placed at its disposal. Likewise, goods shall remain in its custody until the pertinent authority authorizes exit of said means of transportation.

4. The following are goods subject to exportation restrictions or prohibitions:

a) Restricted Goods Goods whereby authorizations, certificates and licenses must be presented and whose customs clearance is effected under the Control Procedure for Restricted Merchandise (INTA-PE.00.3).

b) Prohibited Goods Goods comprised in the Consolidated Text on Prohibited Exports and subsequent related rules detailed in ANEX 1 hereof.

5. For customs clearance of exports, the following forms must be used, as the case may be:

a) Shipping Order - S/O Document whereby the Customs Clearer requests the export to the Customs Authority. It applies to goods that have a FOB value exceeding US$2,000. At the request of the user, this document shall be accepted for exports that have a value that does not exceed US$2,000.

b) Single Customs Inward Clearance - SCIC Document that regularizes the export of goods whose procedures were initiated with the S/O.

6. Information contained in the S/O shall not differ from that contained in the SCIC, regarding: exporter's name, local tariff item and description of exported goods. Except if there is an error indicating the RUC number (Harmonized TaxPayers Registry Number). Modification of the local tariff item shall only occur if there is an error in the product's classification. Likewise, splitting or aperture of series will be accepted as long as the goods have been declared in the S/O.

7. The shipment of exportable goods may be effected through a different Customs than that contained in the S/O. When electronically filing information, the Customs Clearer must provide, in the CADRUTA field of the IMPHDR01.TXT file, the code of the Departure Customs. When the Customs Clearer shall physically furnish the S/O, he must indicate under item 6 the following: Exported through Customs of (Indicate the Departure customs) In case of non-compliance with the above-mentioned paragraph, the S/H shall be automatically annulled.

8. In regards to the export of goods that are transported inside containers, it shall not be necessary to indicate, for identification purposes, the number or brand when transmitting the data contained in the S/O.

9. In addition to what has been indicated hereof, under the Definite Export System regularization of requirements for goods safeguarded under the Temporary Admission System, Temporary Import System, Temporary Export System, as well as for the application of Duty-free Replacement of Goods Procedure or Simplified Drawback Procedure on Ad Valorem Tariff Rights and Special Customs-Approved Treatment involving exports of goods shall be govern by their corresponding procedures.

10. At the request of the interested party, the Intendant or the appointed officer of a delegation, shall authorize the physical inspection of goods located within the exporter's premises. To said effect and if a random selection of the S/O shall take place, the Customs Clearer shall submit an application (ANEX 2) to the pertinent Customs' Export Area for evaluation and designation by the same Customs Specialist or Customs Officer who carried out the physical inspection, in case it is accepted.

11. Goods that could be subject to the procedures foreseen by the above-mentioned paragraph are:

a) Perishable goods that require special treatment;

b) Explosives;

c) Machines of great weight and volume;

d) Others that may qualify according to the Customs Intendant, in which case, the Intendant must inform, within the first 05 days of the following month, the Customs Technique National Intendance regarding said qualification.

12. For clearance purposes, export of vehicles exiting by their own means shall not require a WayBill or Transportation Documents. A Sworn Statement shall be required instead.

13. For privately owned vehicles, documents attesting for ownership of the vehicle must be furnished. Documents such as: Bill of Sale, Burden Certificate and others if required.

14. The Customs Clearer must forward the CPAIDES field of Transference of General Data (IMPHDR01.TXT) file, the country code of final destination from the database of the S/O.

15. When dealing with goods whose commercial nature is not duly corroborated, a Sworn Statement and supporting documents shall substitute the Commercial Invoice.

16. The participation of ADUANAS' personnel in customs clearance is limited to what has been foreseen by this procedure, whether dealing with the verification of documents or a physical inspection, based on administrative principles of Bona Fide, Presumption of Truth, Administrative Simplification, Foreign Trade Facilitation and Quality Assurance.

17. Customs Intendance shall grant agile and preferential treatment to the export of goods that shall require the application of a procedure favoring their competitiveness, thus contributing to the acceptance of our exportable offer and its increase.

18. The use of computers to formulate the Declarations and entries made therein shall be completely valid.

D.S. 119-97-EF GOODS

0106.00.20.00 Other live wildlife animals, for zoological gardens.

0106.00.90.90 Sea lions.

EXCEPTION

Exports of sea lions to zoological gardens for research and/or exhibition purposes, with the previous authorization of the Minister of Agriculture.

0106.00.90.11 Live species of vicunas, chinchillas and guanacos.

0106.00.90.19

0106.00.90.90

EXCEPTION

A) Live species of vicunas, chinchillas and guanacos not apt for reproduction but for scientific purposes and as means to spread culture, with the previous authorization of the Ministry of Agriculture. B) Live species of vicunas, chinchillas and guanacos originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

0106.00.90.90 Other living wildlife animals, for other purposes.

EXCEPTION

A) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture. B) Those exported for research purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture. C) Sea birds, with the previous authorization of the Ministry of Agriculture.

0106.00.90.11 Hybrids of live vicunas and guanacos.

0106.00.90.19

EXCEPTION

Excluding those for scientific and/or cultural research purposes, with the previous authorization of the Agricultural sector by way of a Ministerial Resolution.

0106.00.90.11 Live alpacas and llamas that have received awards and distinctions in official events, regardless of race, color, sex or age.

0208.90.00.00 Meat and offal from protected wildlife species.

0210.90.90.00

EXCEPTION

Those exported in their natural state for technological and/or scientific purposes without a market value, with the previous authorization of the Ministry of Agriculture.

0301.10.00.00 Ornamental fish from the following species: Boquichico (Prochilodus nigricans), Acarahuazúú (Astronotus ocellatus), and Pompano (Trachynotus glaucus).

0301.99.90.00 Small cetaceans: dusky dolphin (Lagenorhynchus obscurus), burmeister's porpoise (Phocoena spinipinnes), bottlenose dolphin (Tursiops truncatus), common dolphin (Delphinus delphis and Delphinus capensis), pink dolphin or boto vermelho (Inia geoffresis) and Tucuxi (Sotalia fluviatilis).

EXCEPTION

Excluding those kept in captivity for which the favorable opinion of the Ministry of Fisheries shall be required.

0505.10.00.00 Feathers used as fillings, from wildlife birds classified by the Ministry of Agriculture as protected species.

0505.90.00.00 Skin and other bird-parts, including feathers or pinfeathers, feathers or feather-like parts, of wildlife species of birds classified by the Ministry of Agriculture as protected species.

0511.99.30.00 The semen of vicunas, guanacos and their hybrids.

EXCEPTION

Excluding those for scientific and/or cultural research purposes, with the previous authorization of the Agricultural sector by means of a Ministerial Resolution.

0511.99.90.00 Products from wildlife species of birds classified by the Ministry of Agriculture as protected species.

0511.99.90.00 Other reproduction material (for example: embryo) of vicunas and their hybrids, excluding semen.

EXCEPTION

Excluding those for scientific and/or cultural research purposes, with the previous authorization of the Agricultural sector by means of a Ministerial Resolution.

0601.10.00.00/ All species of wild orchids.

0602.10.00.10

0602.90.00.10

0603.10.90.10

EXCEPTIONS

0603.90.00.00

A) Exports for scientific purposes or aimed to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Exports aimed to improve or expand the genetic (illegible) of nurseries or secure the survival of a species, with the previous authorization of the Ministry of Agriculture.

C) Exports of orchids originating in nurseries or greenhouses which are authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture

0601.10.00.00 Tuberous maca bulbs (Lepidium meyenii) in (illegible) rest.

0601.20.00.00 Tuberous maca bulbs (Lepidium meyenii) in vegetation.

0602.10.00.90 Rootless cuttings and cat claw grafts (Uncaria Tormentosa and Uncaria Guianensis).

EXCEPTION

Other rootless cuttings and grafts.

0602.90.00.90 Live plants, rooted cuttings and cat claw grafts (Uncaria Tormentosa and Uncaria Guianensis).

EXCEPTION

Other living plants, rooted cuttings and grafts.

1211.90.90.20 Cat claw (Uncaria Tormentosa and Uncaria Guianensis) in a fresh or dry form, whether chopped, in pieces, shavings, crushed, triturated, milled and pulverized.

EXCEPTION

Excluding those from management areas authorized by the Ministry of Agriculture.

1211.90.90.90 Maca (Lepidium meyenii) in fresh or dry form, including in pieces, minced, sun-dried, refrigerated, hashed, triturated or pulverized.

1211.90.90.90 Wildlife plants and plant-parts in their natural state:

A) Curare or Ampihuasca stems or cords.

B) Rhatany roots.

C) Chuchuhuasi cortex.

D) Barberry roots and stems.

EXCEPTION

Wild plants and plant-parts in their natural state exported for scientific and/or technological research purposes, with the previous authorization of the Ministry of Agriculture.

4103.20.00.00 Raw reptile skin (fresh, salted, dried, limed or pickled).

EXCEPTIONS

A) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture. B) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

4103.90.00.00 Raw skins (fresh, dried, salted, limed or pickled) of wildlife animals classified by the Ministry of Agriculture as protected species.

EXCEPTIONS

A) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture. B) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

4107.21.00.00/ Prepared skins of wildlife species of animal species classified

4107.90.00.00 by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4107.21.00.00/ Parchment leather and skin of wildlife species of animals

4107.90.00.00 classified by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4108.00.00.00 Suede leather and skin of wildlife animal species classified by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4110.00.00.00 Trimmings of remaining natural leather waste of wildlife species of animals classified by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4301.10.00.00/ Raw furriery of wildlife species of animal classified by the

4301.90.00.00 Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4302.11.00.00/ Tanned or dressed furriery, including assembled, in naps, trapeziums, squares, crosses or similar presentations, their waste and unsowed remnants of wildlife species of animal classified by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with the previous authorization of the Ministry of Agriculture.

4303.10.00.10/ Manufactured or made furriery of wildlife species of animal classified by the Ministry of Agriculture as protected species.

EXCEPTION

A) Those exported for research and/or technological purposes and/or as means to spread culture, with the previous authorization of the Ministry of Agriculture.

B) Those originating from zoo breeding places or handling areas authorized by the Ministry of Agriculture, with its previous authorization.

4403.10.00.00/ Raw wood, including bark, desapped or

4403.99.00.00 roughly squared.

EXCEPTION

Woods from cultured forests, classified by the Ministry of Agriculture, with its previous authorization.

4404.10.00.00/ Wood without being longitudinally sawed, or simply chipped

4404.20.00.00 or rounded, but without being turned, curved or worked on otherwise.

EXCEPTION

Woods from cultured forests, classified by the Ministry of Agriculture, with its previous authorization.

4406.10.00.00 Cedar and mahogany crossbars for railways or the like.

4406.90.00.00

4407.24.00.00 Mahogany sawn-wood more than 5 inches thick. Brazilian mahogany only.

4407.29.00.00 Cedar sawn-wood more than 5 inches thick. Sweet cedar only. 5102.10.10.00 Fine vicuna, guanaco and chinchilla hair.

5102.10.90.00 5102.20.00.00

EXCEPTION

Fine vicuna, chinchilla and guanaco hair originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5103.10.00.00/ Waste of fine vicuna, chinchilla and guanaco hair.

5103.30.00.00

EXCEPTION

Waste of fine vicuna, chinchilla and guanaco hair of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5104.00.00.00 Waste of fine vicuna, chinchilla and guanaco hair.

EXCEPTION

Waste of fine vicuna, chinchilla and guanaco hair of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture

5105.30.00.00 Fine carded vicuna, guanaco and chinchilla hair.

5105.40.00.00

EXCEPTION

Fine-carded vicuna, chinchilla and huanaco hair of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5105.30.00.00 Fine combed hair including vicuna, guanaco and chinchilla

5105.40.00.00 tops.

EXCEPTION

Fine combed hair including vicuna, guanaco and chinchilla tops of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5108.10.00.00/ Spun yarn of fine vicuna, guanaco and chinchilla hair, carded

5108.20.00.00 or combed, untreated for retail sale.

5110.00.00.10

EXCEPTION

Spun yarn of fine vicuna, chinchilla and guanaco hair, carded or combed and untreated for retail sale, of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5109.10.00.00/ Spun yarn of fine vicuna, chinchilla and guanaco hair,

5109.90.00.00 treated for retail sale.

5110.00.00.90

EXCEPTION

Spun yarn of fine vicuna, chinchilla and guanaco hair, treated for retail sale, of specimens originating from zoo breeding places, with the previous authorization of the Ministry of Agriculture.

5111.11.20.00 Fine weaves of vicuna hair, carded or combed.

5111.19.20.00

5111.20.20.00

5111.30.20.00

EXCEPTION

5111.90.20.00 Fine weaves of vicuna hair, carded or combed, of specimens

5112.11.20.00 originating from zoo breeding places, with the previous

5112.19.20.00 authorization of the Ministry of Agriculture.

5112.20.20.00

5112.30.20.00

5112.90.20.00

5111.11.40.00 Fine weaves of chinchilla and guanaco hair, carded or

5111.19.40.00 combed.

5111.20.40.00

5111.30.40.00

EXCEPTION

5111.90.40.00 Fine weaves of chinchilla and guanaco hair, carded or

5112.11.40.00 combed, of specimens originating from zoo breeding places,

5112.19.40.00 with the previous authorization of the Ministry of Agriculture.

5112.20.40.00

5112.30.40.00

5111.90.40.00

5113.00.00.00

6701.00.00.00 Skin and other bird-parts, including feathers or pinfeathers, feathers or feather-like parts, of wildlife species of birds classified by the Ministry of Agriculture as protected species.

9701.10.00.00 Objects, fragments and/or archaeological historic and

9701.90.00.00 artistic remains, whether State or privately owned, even if

9702.00.00.00 temporary.

9703.00.00.00

9704.00.00.00

9705.00.00.00

9706.00.00.00

EXCEPTION

When intended for exhibits abroad to be carried out directly with the intervention of the Peruvian Government and whose temporary exit shall be authorized by means of Supreme Resolution.

NOTE ON PROHIBITED EXPORT GOODS:

1. If a good is classified under the local tariff item of Annex 01 and the export of said good is not prohibited, the Customs Clearer shall consign the "00" code on the CPROH field of IMPEDET01.TXT serial transfer file.

2. If a good is classified in the local tariff item of Annex 01 and exempt from prohibition, the Customs Clearer shall consign "01" code on the CEXCNAN field of IMPEDET01.TXT serial transfer file.

I. OBJECTIVE

Establishing guidelines for the restitution of Ad Valorem tariff rights, aiming to achieve the correct fulfillment of the rules regulating it.

II. SCOPE It is directed to ADUANAS personnel and Customs Clearer and Exporters who intervene in the operation.

III. RESPONSIBILITY The application, fulfillment and pursuit of what has been established by this procedure shall be responsibility of operating Customs Intendance, Customs Collection National Intendance, Customs Control National Intendance, Systems National Intendance and Customs Technique National Intendance.

IV.LEGAL EFFECT As of September 20, 1999

VI. GENERAL RULES

1. Producing - exporting companies may benefit from the Simplified Drawback Procedure on Ad Valorem Tariff Rights. It means every natural or artificial person who manufactures or produces export goods whose production cost would have increased due to customs duties assessed on the import of materials contained or used up in the production of such export goods. It shall likewise mean companies who request production or manufacturing of export goods to third parties. It is compulsory that the acquired production be the object of a previous written agreement or order between the exporting company and the producing company.

2. To be included or excluded from said benefit, materials shall mean raw materials, intermediate products and parts thereof as defined by Article 13 of Supreme Decree 104-95-EF.

3. The following imported materials may be used to produce or manufacture export goods:

a) Those directly imported by the beneficiary.

b) Those obtained from local importers.

c) Goods manufactured from materials imported by a third party (Article 128 of Supreme decree 121-96-EF).

4. Export of goods that include materials that have been:

a) Admitted under the Temporary Admission System and/or the Temporary Import System unless they were previously inward customs cleared through the complete payment of Ad Valorem Tariff Rights.

b) Inward customs cleared pursuant to Duty-free Procedure for Replacement of Goods.

c) Inward customs cleared with tariff relief or Special Duty-free entries granted by virtue of International Trade Agreements may not claim Drawback Procedure.

5. The Single or Simplified Import Declaration shall be partially employed if in the export goods' production process all the materials that have entered under the protection of said Declaration have not been completely used. The remainders could be distributed to the local market or again request the benefit of drawback upon making another export clearance. Likewise, two or more Declarations may be made for a single export.

6. Drawback on Ad Valorem Tariff Rights shall be granted for an amount equal to five per cent (5%) of the FOB value of the export good. Export goods value means the FOB (port of embarkation) value, excluding commissions and any other type of deductible charges applicable at the end of the export operation, expressed in US Dollars. Manufacturing and producing companies of goods containing gold, notwithstanding quantity, shall have to deduct the price of gold from the FOB export value, without detriment to the other deductions foreseen by the previous paragraph.

7. Application for drawback shall be considered a Sworn Statement. There, the beneficiary shall have to declare not to have applied for Temporary Systems and/or Inward Processing Arrangements, as well as for Special Duty-free entries and/or any other type of tariff relief or cut.

8. Applications for drawback shall be submitted for amounts not inferior to US$500 (five hundred American dollars). Interested parties may accumulate exports made through the same or through other Customs Intendance, until reaching or surpassing the above-mentioned minimum amount.

9. Drawback on Ad Valorem Tariff Rights, shall proceed as long as:

a) The Single or Simplified Export Declaration indicates the will to claim the benefit.

b) Export goods are not included in the list of goods excluded from the local tariff item established by the Ministry of Economy and Finance.

c) Applications for drawback are submitted within a maximum period of 180 workdays, as from the date of embarkation.

d) The materials used have been imported (date of the Single or Simplified Import Declaration) within thirty-six (36) months before the export date (date of embarkation to be registered under the heading "Receipt by Captain of the Vessel" in the Embarkation Order).

e) The CIF value of imported goods used does not exceed fifty per cent (50%) of the FOB value of exported goods.

f) In the last 12 months, the exporter individually would have embarked a good subject to Drawback on Ad Valorem Tariff Rights, for an amount equal or inferior to eighty per cent (80%) of the amount specified in Article 1 of D.S. 093-96-EF. This benefit shall not be granted for values that exceed such amount. In regards to companies which have merged because of a take-over, where one of the companies is incorporated into an already existing company or part of a new company that takes-over all those pre-existing, the before-mentioned ceiling shall be estimated by adding exports of the companies taken-over and exports of the newly created company. Likewise, it shall be responsibility of the latter to notify the National Intendance on Customs Technique regarding the modification of Statues for up-date in SIGAD.

10.Customs Intendance may, partially or totally, withhold the drawback amount, if the beneficiary has unsettled and unsecured tax obligations with ADUANAS, to be understood as such:

a) That established through a notified and unpaid nor claimed Collection of Bills or Resolution, within the terms set by Law.

b) That established by a Resolution that has not been appealed within the terms set by Law or by one that has been issued by the Tax Court.

c) That whose payment has been subject to postponement or fractionalization, if the conditions under which the benefit was granted are not complied with.

d) Expenditures pending payment under process of being coercively Collected.

11. Drawback on Ad Valorem Tariff Rights shall be effected by means of a Credit Note. Said Note shall be issued in local currency taking into account the average purchase weighted rate of exchange as of the date the Credit Note was issued. Likewise, it shall be in force foe a period of 180 calendar days as of the date it was issued.

12. Issuing a Non-Negotiable Check may redeem Credit Notes, whenever this intention is indicated in the Application for Drawback. Loss, misplacement and use of the check shall be subject to what has been foreseen by the Securities Act.

13. During the control process, the producing-exporting company shall provide ADUANAS with the necessary information and documents to support the origin of the benefit. To said effect, it must keep record of the percentage of imported materials incorporated or used in the export good and of looses, residues and byproducts, waste, with or without commercial value, generated in the production process.

14. ADUANAS shall, through the National Customs Control Intendance, randomly control and confirm that the requesting party has complied with its obligations and the veracity of the information provided.

15. The Negotiable Credit Note having been left without effect for being issued based on false information shall impede that the Declarations, which protected its issuance, be used for a new claim for drawback, in the affected part.

16. The National Intendance for Customs Collection shall keep control and reconciliation of checks issued by every Customs Intendance of the Republic. Likewise, it shall coordinate with the Ministry of Economy and Finance's Fund for Cash payments and establish the maximum monthly amount against which Customs Intendance shall issue checks to retire Credit Notes, carrying out the pertinent reconciliation of the current account which shall have been opened for said purpose. Likewise, it shall keep said Ministry informed in regards to activities of the Simplified Drawback Procedure on Ad Valorem Tariff Rights indicating, when pertinent, local tariff item that have reached the FOB export value foreseen by Article 1 of D.S. 093-96-EF.

17. By means of Collection of Bills or Resolution, Drawback Modules and Valued Documents, the Sistema Integrado de Gestióón Aduanera - SIGAD (Customs Management Integrated System) shall allow each head of the different sectors of ADUANAS to access information under entry, consultation, or modification, accordingly. In this sense, keeping SIGAD up-dated shall be responsibility of those in charge of inputting data. Likewise, they shall be responsible for quality of said data.

18. By request of the Drawback Sector, Customs Intendance Systems Sector shall be responsible for solving problems that may arise during the course of inputting data into SIGAD. Likewise, it shall be responsible for its revalidation and electronic transmission. National Intendance Systems shall be responsible for the up dating, integrating and timely consolidation of information at national level.