Exportación . La salida de mercancías desde el territorio aduanero nacional a los depósitos francos se considera exportación, la que se someterá a lo dispuesto en el título VII del presente decreto. Los beneficios fiscales derivados de las exportaciones a depósitos francos quedan sujetos a lo estipulado en el Estatuto Tributario y normas que lo reglamenten.
Decreto 390 de 2016 →In force
Article 431
Exportación
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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