THE IMPORTS
To who is approved or enlarge a assembling program and that has registered its respective contract, will be able to import the following goods temporarily:
1. Primary goods and necessary inputs for the production and their export.
2. Apparatuses, instruments and refection for the productive process, laboratory teams, of mensuration and of test of their products and those required by the control of quality, for capacitating of their personnel, as well as for the administrative development of the company.
3. Tools, teams and accessories of industrial security and necessary products for the prevention and control of the environmental contamination of the productive plant, manuals and industrial planes, as well as telecommunication teams and computation, for excusive use of the assembling industry; 4. Trailers boxes and containers.
Primary goods and inputs, once imported, their permanency in the country won't exceed of a term of six months, counted starting from the date of import. This term will be able to continue to part order and for properly justified reason for resolution biministerial and for a term that won't exceed of the previous one.
The companies will carry out their initial temporary imports inside the term of one year to count of the date of the resolution that approves the program. This term will be able to be expanded one single time for a place of three months, by resolution of the CNIME. In case the company requires of specialized facilities, the enlarged term will be able to be superior to three months, provided they justify such a petition to approach of the CNIME.
SALES IN THE INTERNAL MARKET
The assembling industries that want to sell in the national market the merchandises coming from transformation, elaboration and improvement of the primary goods, as well as the production goods temporary import for the execution of the program, they will request the corresponding authorization and have to pay the applicable obligations for their nationalization, effective to the date of numeration of the office of temporary importation, more all the internal tributes that relapse on this sales.
The sales won't be able to exceed of 10% (ten percent) of the volume exported in the last year and they will maintain the same control and norms of quality that apply for their export.
The sub-assembling operations will be authorized when it is a complement of the productive process of the activity object of the Program, it stops later on to reinstate it to the assembly plant that hired the service and will carry out the finish of the product for their export. This operation can be carried out among assembly plants or also between one of these and a company without program.
THE TRIBUTARY RÉGIME
The assembling contract and the activities carried out in execution of the same pay a unique tribute of 1% (one percent) about the value added in national territory.
The value added in national territory, to the effects of this tribute, is similar to the sum of:: the goods acquired in the country to fulfill the assembling contract and sub-assembling and the hired services and the wages paid in the country for the same purpose that exposed in the previous parenthesis.
Except for the foresaid and some special situations the assembling contract and the activities carried out in execution of the same one are exempt of all other national, departmental or municipal tribute.
This tax discharge extends to the import of the goods foreseen in the assembling contract whose authorization agreed; the reexport of the goods cared first floor this contract and the export of the repaired transformed goods, elaborated below this contract.
Thomas Otter
