Este impuesto se paga en el Consulado que expide la certificación; pero si se trata de productos que se introducen al país en encomienda postal, se paga en la oficina de correos que la entreva, previa la presentación a ésta de la factura comercial respectiva.
Ley 110 de 1912 →In force
Article 189
Ley 110 de 1912 · Por el cual se sustituyen el Código Fiscal y las leyes que lo adicionan y reformanVigente Parcial
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Text of the article
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Constitutional history
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