Extemporaneidad de la solicitud de despacho . Cuando se presente la solicitud de despacho vencidos los términos que señala este Decreto o que fije el Director General de Aduanas, la liquidación oficial de los derechos se recargará, por cada día de retardo, con suma equivalente al dos por mil del valor FOB de las mercancías, sin qué se exceda del cinco por ciento (5%) del mismo valor.
Decreto 2666 de 1984 →In force
Article 309
Decreto 2666 de 1984 · Por el cual se revisa parcialmente la legislación aduanera
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