Destrucción o avería de la mercancía exportada. Si la mercancía exportada bajo el régimen de perfeccionamiento pasivo sufriere destrucción total o parcial, pérdidas o desperfectos que impidan su importación, el declarante deberá acreditar este hecho ante la administración de la aduana por la cual se exportó y ante el Instituto Colombiano de Comercio Exterior.
Decreto 2666 de 1984 →In force
Article 276
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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