Residuos o desperdicios de mercancías . Las mercancías destruidas o irremediablemente perdidas por caso fortuito o fuerza mayor, antes de concederse el levante, no quedarán sujetas a derechos de importación Los residuos o desperdicios resultantes de la destrucción quedarán sujetos, en caso de despacho para consumo, a los derechos de importación aplicables como si se hubiesen importado en ese estado.
Decreto 2666 de 1984 →In force
Article 21
Decreto 2666 de 1984 · Por el cual se revisa parcialmente la legislación aduanera
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Text of the article
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Constitutional history
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