Cuando se trate de mercancías admitidas con franquicia de derechos en las Zonas de Régimen Aduanero Especial y que luego se importen ordinariamente, el impuesto a las ventas descontable tendrá como soporte la declaración de importación.
Decreto 2554 de 1997 →In force
Article 19
Decreto 2554 de 1997 · por el cual se establece un tratamiento preferencial aduanero para los municipios de Puerto Carreño e Inírida.
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Text of the article
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Constitutional history
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