Las facturas de mercancías que se importen a la República son endosables antes de que éstas lleguen al puerto de destino o al momento de ser manifestadas para la importación, y entonces el pago de los derechos será de cargo del endosatario. No pueden hacer uso de este endoso los comerciantes o introductores que hayan incurrido en pena por fraude a la renta de aduanas o que sean deudores del Fisco por razón de esta misma renta.
Ley 85 de 1915 →In force
Article 91
Ley 85 de 1915 · Sobre régimen de las Aduanas de la República
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Constitutional history
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