ARTICLE 2º. -
In the cases of acts, activities or operations relative to possessions, the exemption anticipated in the previous article will only come when these possessions are been in the jurisdiction protected by the tax exemption or they are concerned to this one

ARTICLE 3º. -
Be excepted of the established thing in article first to:
a) The national tributes that will have a special affectation, whenever this one exceeds half those;
b) The national tributes that will have the character with rates by services, the export and import rights, as well as the other burdens that will be originated in the occasion of the import or of the export

ARTICLE 4º. -
The exemption that the article 1 talks about includes, in individual, to:
a) The tax to the yields;
b) The tax to the sales;
c) The tax to the possible gains;
d) The tax to the gratuitous transmission of possessions;
e) The substitute tax of the burden to the gratuitous transmission of possessions;
f) The internal taxes;
g) The national tax of emergency to earth apt for the farming operation;
h) The tax on the sales, purchases, change or exchange of currencies;
i) The tax on the sale, change or exchange of moving values; and
j) the national taxes that could be created the future in, whenever they adjust to the arranged thing in the article 1, with the limitations established by article 3.

ARTICLE 5º. -
Be constituted in frank area the National Territory of Tierra del Fuego, Antártida and Islands of the South Atlantic, exception done of the national territory corresponding to the Great Island of Tierra del Fuego.

ARTICLE 6º. -
The imports to the established frank area in the previous article, coming from their outside, including in this one the rest of the national territory, are excepted of previous deposits or any other exchange requirement, and they will not be subject to rights, taxes with or without special affectation, special contributions or rates to, or in the occasion of, the import. The present disposition includes to the tax to the marine loads of import. They will not either govern for these imports the restrictions of all type, effective or that will be able to settle down, to the import. Exceptúase of the arranged thing in the present paragraph, to the founded ones on reasons of noneconomic character that the National Executive authority will indicate specifically, and on the conditions in which it will establish it.

The National Executive authority will be able to authorize, transitorily and with the purpose of avoiding possible abuses or damages for the national production, quantitative prohibitions or limitations for certain merchandises or types of merchandises for all the frank area or certain zones of her.

The import contingents that it will establish in such case will have to distribute equitably by means of license, taking in consideration the antecedents and solution of the habitual importers and reserving a margin, by a reasonable lapse, to be distributed between possible new interested. The National Executive authority will be able to designate to the organ or organs of application to the aims of the preceding paragraph, to determine the applicable restrictions and their space scope.

ARTICLE 7º .-
The exports of the frank area established by article 5, destined to their outside, including in this one the rest of the national territory, are excepted of any exchange requirement and they will not be subject to rights, taxes with or without special affectation, special contributions or rates to, or in the occasion of, the export. The present disposition includes/understands to the tax to the marine loads of export. They will not either govern for these operations the repayments of all type, effective or to settle down in the future, to the export, except the founded ones on reasons of noneconomic character that the National Executive authority will possibly arrange.

The exemptions or exceptions established in this article will not apply to the impediment to the export to the foreigner, the collection of the tributes or the recovery of difference of reintegros or reimbursements, nor to the application of the pertinent sanctions that will be able to correspond by violation of the conditions imposed, in the previous export from the national continental territory to the frank area or - even when it had taken place with the intermediation of the special customs area hereby created law, to the respective benefits.

ARTICLE 8º .-
The exports to that the previous article talks about will not enjoy the benefits established in the regimes of reintegros or reimbursements by export applicable to which takes place from the rest of the national territory.The National Executive authority will be able to establish, or to authorize the establishment, of a regime of reintegros or reimbursements to the export of similar character, for original products of the frank area, whenever the productive activities that will be developed in this one justify it, within the general limitations of the regimes of reintegros, with plus additional the emergent one of the difference of internal tributación by virtue of the preceding dispositions, and on condition that these exports they take place the foreigner. This regime will be able to be only applied to some of the zones included in the frank area. In the case of delegating the faculties of the present article, the Executive authority will to this end designate or the organs of application.

ARTICLE 9º .-
The dispositions of the present law do not apply to the additional application of benefits or granted ampler tax exemptions or than will not be granted by law in special form for one or more zones specifically determined of the frank area, neither to the one of benefits or tax exemptions granted either for the import to the rest of the national territory.

ARTICLE 10º. -
Be constituted in special customs area to the national territory constituted by Earth the Great Island of the Fire, included in the National Territory of Tierra del Fuego, Antártida and Islands of the South Atlantic.

ARTICLE 11º. -
The imports to the special customs area, created by the previous article, merchandises coming from the foreigner or national frank areas, will enjoy the following benefits:

a) exception of previous deposits and all other exchange requirement;
b) exception of all restriction founded on reasons for existing character economic or to be created, unless specifically its applicability to the case is indicated;
c) total exemption of rights of import in the assumptions in that the import which it will be, to have carried out to the continental territory of the Nation, excluded the frank areas, had had to pay by this concept a right that will be inferior to the FIFTY Percent (50%) on the value in customs, without computing minimum official prices to this end, if they will exist, or of the NINETY Percent (90%) computed on the value in customs if it will be capital assets or raw materials affected industrial activities in the area. The National Executive authority will be able, for certain cases and in special circumstances, to reduce the mentioned percentage;
d) reduction to half, for the assumptions nonincluded in the preceding interjection, of the import rights that would correspond to apply of to have carried out the import to the continental territory of the Nation, excluded frank areas. The National Executive authority will be able, for certain cases and in special circumstances, to diminish this reduction to a third of the applicable rights of import in the mentioned rest of the Republic, or to increase this reduction or to even turn it total exemption, in these two last assumptions in the exercise of the existing legal faculties to this end;
e) total exemption of taxes, with special affectation or without her and of special contributions to, or in the occasion of, the import, existing or that will be created in the future, done exception, in this last case, when the respective law specifically will establish its application to the assumption. The present exemption includes to the tax the marine loads of import; and
f) total exemption of the rates by service of statistic and verification of destiny. The National Executive authority will be able to establish, or to authorize the establishment, with the purpose of avoiding possible abuses or damages to the national production, quantitative prohibitions or limitations for certain merchandises or types of merchandises. Also, and with the identical purpose, it will be able to limit quantitatively, by means of tariff cupos, the total exemptions of import rights. The tariff contingents or cupos that, in such cases, it will establish, will have to equitably distribute by means of the respective licenses, taking in consideration the antecedents and solution of the habitual importers and reserving a margin, by a reasonable lapse, to distribute between possible new interested. To the aims of the preceding paragraph, the Executive authority will be able to delegate in the organ or organs of application that determines, the exercise of the respective faculty.

ARTICLE 12º. -
The imports to the special customs area of merchandise coming from the national continental territory, excluded frank areas, are totally free of import rights, taxes with or without special affectation, special contributions (including the tax to the marine loads of import) to, or in the occasion of, the import, of the rates by service of statistic and verification of destiny, and totally excepted of previous deposits and other exchange requirements, like thus also of restrictions established for reasons of economic character, whenever these merchandises had been, until the moment of its export to the island at issue, in free customs circulation within the mentioned continental territory national, excluded frank areas. They will not be understood in free customs circulation within the national continental territory, excluded frank areas, to merchandises:

a) produced in him, but that will be subject to the obligation of being exported by it to have been with the use of insumos concerned in temporary admission for improvement traffic, whenever this improvement had not added a at least equal value to the value of the introduced thing temporarily; or
b) foreign, that had not been freed previously to the consumption in him and will owe import rights or had been concerned with some benefit or subject tax exemption on condition that by a term not yet overcome or that, in virtue or in the occasion of its export and not by repetition -, had been benefitted, by any cause, with the reimbursement of the rights of import and/or other tributes to the import. They will not be considered included/understood in the exclusions of the paragraph preceding to the merchandises whose export had benefitted by drawback, destined to promote the improvement traffic.

ARTICLE 13º. -
The exports of the special customs area of merchandise to the outside, including in this one the national frank areas and the rest of the territory of the Nation, will enjoy the following benefits:
a) exception of all exchange requirement;
b) exception of all restriction founded on reasons for economic character, unless specifically its applicability to the case was indicated;
c) total exemption of export rights, like thus also of all tax, with special affectation or without him, special contributions (incluído the tax on the marine loads of export) to, or in the occasion of the export, existing or to be created in, exception the future done, in this last case, when the respective law specifically will establish its application to the assumption; and
d) exemption of the rate by service of statistic. The exemptions established in this article will not apply to the impediment to the export to the foreigner, the collection of the tributes, or to the recovery of the difference of reintegros or reimbursements nor to the application of the pertinent sanctions, that will be able to correspond by violation of the imposed conditions, in the previous export from the national continental territory to special the customs area - even when it takes place with the intermediation of the frank area hereby created law to the respective special benefits.

ARTICLE 14º. -
The exports to that the previous article talks about will not enjoy the benefits established in the regimes of reintegros or reimbursements by export applicable to which takes place from the continental territory of the Nation. With exception character, the National Executive authority will be able to establish or to authorize the establishment of a regime of reintegros or reimbursements to the export of similar character, for original products of the zone at issue, whenever the productive activities that will be developed in this one justify it, and within the general limitations of the regimes of reintegros or reimbursements, with plus additional the emergent one of the different internal tributación by virtue of the preceding dispositions, and on condition that these exports they take place to the foreigner or the frank area created law. The dispositions of the previous paragraph will be equally applicable in the matter of reimbursements for drawback with respect to the exports to that the article 13 talks about, with the reservation that, for this assumption, will be taken into account the differences from tributación to the import existing, instead of the internal one. The Executive authority will be able to delegate the faculties to that article in the matter of drawback talks about the present, reintegros or reimbursements, designating the organ or corresponding organs of application.

ARTICLE 15º. -
The preceding dispositions applicable to special the customs area do not obstan to the additional application of benefits or granted or otorgables ampler tax exemptions for the import to the rest of the national continental territory, excluded frank areas.

ARTICLE 16º. -
The imports to the continental national territory, excluídas frank areas, of merchandises coming from the frank area hereby created law will be subject to all the applicable dispositions in the matter of previous deposits, and other exchange requirements, restrictions to the import, and the tributes to, or in the occasion of, the import, as if it will be foreign merchandise imports coming from the foreigner. The present disposition includes the applicability, when it corresponds, of all inner tax of federal co-participation and, among them, specifically of the tax to the sales and the internal taxes to the consumption.

The Executive authority will be able to exempt of the tax to the sales that falls the present on the import by virtue of the article arranged thing, in the situations and conditions that it considers advisable. The imports of merchandise with the luggage character or incidents of trip will be considered as if they will come from a nonbordering country. In addition to the treatment applicable to that the previous paragraph talks about, this import will make the amount indispensable of I refund special, with interests, that will possibly have been paid by the export of frank area or, in its case, will make expire right saying if the payment not yet had taken place.

ARTICLE 17º. -
The National Executive authority will be able to grant to the imports to that the previous article talks about, in its case with discrimination between different zones from the frank area according to the circumstances, the following specific benefits
a) exchange exception of previous deposits and other requirements;
b) exception of restrictions to the import founded on reasons economic, only applicable to the case of original merchandises of the benefitted zone;
c) exemption of consular rights;
d) total exemption of rights of import for original merchandises of the frank area by completely to be produced in them;
e) partial exemption of import rights, for merchandises of the zone at issue not included/understood in the previous paragraph, equivalent to the payment for such rights of the difference that will exist between the corresponding ones to the product concerned considered like original and coming from the foreign country which it will enjoy the best treatment in the matter by the merchandise, and the rights that were applicable to the elements used in the production of the merchandise which they will be original of the frank area, considering to their respect the same one applicable straight that will correspond to the concerned product; and
f) exemption of taxes with or without special affectation or special contributions to, or in the occasion of, the import, including the tax to the marine loads of import, in its case exclusively in the part corresponding to the transport between the benefitted zone and the national continental territory. The anticipated special benefits precedingly, will not prevent the application of other general benefits applicable to the foreign merchandise import. The National Executive authority will be able to delegate, in or the organs of application that will determine, the granting of all or some of the benefits to that the previous paragraph talks about. The Executive authority will be able to limit the concession of the benefits of the present article the condition of which the merchandises are transported in means of transport of national matriculation.

ARTICLE 18º. -
The exports from the continental national territory to the frank area hereby created law will be subject to all the applicable dispositions, in the matter of exchange requirements, restrictions to the export, drawback, reintegros or reimbursements of taxes by the export, and the tributes to, or in the occasion of, the export, as if it will be export of merchandises the foreigner. Aclárase the present disposition in the sense that it includes the applicability, when it corresponds, of all inner tax of federal co-participation and, among them, specifically of the tax to the sales.The National Executive authority will be able to exempt, in such case, of the tax to the sales that falls on the export. The National Executive authority will be able to grant to these exports, in its case with the discrimination between different zones from the frank area that advise the circumstances, the following specific benefits:
a) exception of exchange requirements;
b) exception of restrictions to the export founded on economic reasons;
c) total or partial exemption of tributes to, or in the occasion of, the export, clarifying itself that it includes so much the tax to the sales and all other tax of federal co-participation, like a the tax to the marine loads of export, in its case exclusively in the part corresponding to the transport between the national continental territory and the zone beneficiary, but excludes the rate by extraordinary customs services; and
d) additional increase, of until the double, the amount that for reintegros or reimbursements by export will correspond if this one will take place the foreigner, and granting of I refund or reimbursement within the legally anticipated general limits, for merchandises that would not enjoy this benefit if they will export to the outside of the country.

The National Executive authority will be able to delegate, in the organ or organs that determine, the concession of the benefits to that the preceding paragraph talks about.

The National Executive authority, or the organ or organs of application that determines to the effect will be able, in their case with the discriminations between different zones from the frank area which they advise the circumstances, of holding to the benefits of the paragraph second to the resolving condition of which the merchandise is not re-exported of the benefitted zone, being consumed in her of being consumable or, of not being it, before a term of FIVE (5) years.

ARTICLE 19º. -
The imports to the continental national territory, excluded frank areas, of merchandises coming from the special customs area hereby created law will be subject to the following treatment:
1) Non original Merchandises of special the customs area:
a) will be subject to all the applicable dispositions in the matter of previous deposits and other exchange requirements, restrictions to the import, and the tributes to, or in the occasion of, the import, as if it will be foreign merchandise imports coming from the foreigner, with exception done of the special treatment in the matter of import rights and of the tax to the marine loads of import that anticipates the present law. Clarify this disposition in the sense that it includes the applicability, when it corresponds, of all inner tax of federal co-participation and, among them, specifically of the tax to the sales and the internal taxes to the consumption;
b) will be taxed with a right of import equivalent to the difference, if it exists, between which will correspond to pay by general the tariff regime, unless outside more favorable special application one because of origin and considering for the case like origin the one of the country of which the merchandise had come when concerning itself previously in special the customs area, and the right of import that will have paid when taking place the previous import in special the customs area. If in the product all the built-in elements were not of foreign origin nor these, as well, of the same origin, for the application of this paragraph they will be considered original and coming from the country of which original or outside originating I ooze or process of greater relative value with respect to the total; and
c) in concept of the tax to the marine loads of import, will pay the corresponding one to the load by the transport by virtue of as previously they will have been mattered to special the customs area, not computing the transport from this one to the continental territory of the Nation. If that will be products had undergone some process in the zone or in which they will have taken part insumos coming from different countries, the one will be taken like load that would correspond by transport to the area from the country of the merchandise that will determine the origin in accordance with the preceding section b);
2) Original Merchandises of special the customs area:
a) will be excepted of previous deposits and other exchange requirements;
b) will be excepted of all restriction of import, unless the National Executive authority, specifically, will indicate the application, for the cases that determines, of some or some, whenever these were not founded on reasons of economic character;
c) will be totally free of rights of import, the rate of statistic and the rate by verification of destiny;
d) will enjoy total exemption of all other tax, with or without special affectation or special contribution (including the tax to the marine loads of import) to, or in the occasion of, the import, with exception of the indicated thing in the following interjection; and
e) will be subject, as soon as it will correspond, to the internal taxes to the consumption, as if it will be a foreign merchandise that will be concerned of the foreigner. The National Executive authority will be able to exempt of the tax that corresponds to apply by virtue of the present interjection.
The passengers coming from special the customs area will be considered, to the effects of the treatment of their luggage and incidents of trip, like coming from a nonbordering country, and the original merchandises of this area will receive the same treatment, in their case, that the merchandises of the continental territory of the Nation that return to this one, on condition that, in this last case, if not were elements strictly personal, of which the requirements that it establishes, for the best security and control, the National Administration of Customs are fulfilled.

ARTICLE 20º .-
The exports from the continental national territory to the special area hereby created law will enjoy the following benefits :
a) exception of exchange requirements;
b) exception of restrictions to the export ;
c) total exemption of tributes to, or in the occasion of, the export, clarifying itself that it includes so much the tax to the sales, and all other tax of federal co-participation, like a the tax to the marine loads of export, in its case exclusively in the part corresponding to the transport between the national continental territory and special the customs area, but excludes the rate by extraordinary customs services;
d) drawback, if it will correspond; and
e) I refund or tax reimbursement by export, if it will correspond, as if the export will be made the foreigner, being authorized the National Executive authority to grant to the exports to special the customs area an increase of until the double of the amount who will correspond for reintegros or reimbursements, as well as to grant reintegros sayings or reimbursements (excluded drawback) within the legally anticipated general limits, for merchandises that would not enjoy this benefit if they will export the foreigner. The National Executive authority will be able to delegate to the organ or organs of application that will determine, the granting of the increases in the matter of reintegros or reimbursements to that the last interjection of the preceding paragraph talks about.

ARTICLE 21º. -
To the aims of preceding articles, they will be had by original of the frank area or, in its case, of the special customs area created by this law, to the merchandises that, respectively in the area which it will be, had been:
a) produced completely;
b) object of a final process, to the time of export, that will imply a transformation or substantial work; or
c) will fit in some of the special cases that it qualifies the present law.

ARTICLE 22º. -
They will be considered produced completely in the frank area or special the customs area, according to the case, to the merchandises that, in the area in which it will treat, had been:
a) extracted, for mineral products;
b) harvested or collected, for products of the vegetal kingdom;
c) been born and bred, for alive animals;
d) collected, for originating products of the alive animals;
e) hunted or fish, for the products that in the area are hunted or fished; and
f) obtained, in the state in which it will be, for the obtained ones exclusively from merchandises included in the preceding interjections or of their derivatives.

ARTICLE 23º .-
The Executive authority will be able, directly or by delegation in the organ or organs of application that it establishes, to determine:
a) the inclusion in interjection d) of the previous article, of the wastes and remainders that constitute the normal remainder of manufacturing operations that they are made in the in question area, like thus also of obsolete merchandises, anyone will be his primitive origin, collected in the area at issue, whenever by his state they were only already apt for the recovery of raw materials; and
b) the regulation, to consider completely produced them in the area that will treat, relative to products of the ground or subsoil of the continental platform, as thus also of the fishing and other extracted products of the sea or obtained merchandises on board of ships factories from these, in order to as much distinguish them of those of foreign origin like of the original ones of the other area at issue and the rest of the continental territory of the Nation. They will be applicable, in the case, the dispositions of interjection f) of the preceding article to the articles that are original from the area by virtue of the exercise of the faculties of the present interjection.

ARTICLE 24º. -
Allways in the area which it will be, processes in base or with nonoriginal merchandise intervention are made of her, or that or will have undergone processes outside her, to the aims of article 21, the Executive authority, or the organ or organs of application whom it designates, will determine when the process will have the character with a work or substantial transformation. To the effects of the arranged thing in the previous paragraph, it will be able to be chosen by some of the following criteria, or his combination, with respect to the final process that must have undergone the merchandise in the area at issue to be considered original of her:
a) designation of determined processes, that it is considered that they substantially modify the nature of the product and they grant new or distinguishing characteristics to him, made by reasons economic and not simply to acquire the origin and its corresponding benefits, and that give by result a completely new product or which, at least, represents an important stage in the manufacture process; like thus also, in its case, of processes that do not have the in question effect;
b) processes that imply to give to the merchandise a added value minimum that will determine the Executive authority. These minimums could not be inferior to THIRTY Percent (30%), nor superior to the FIFTY Percent (50%); or
c) processes that imply a change of classification at departure level of the Tariff Nomenclature of Brussels; without damage to qualify those that, without producing the departure change, produce a change in the subdivision of this one existing in the Tariff Nomenclature and Right of Import, or it constitutes an excellent process, identified in a positive list of these and/or used matters, or that increases the value added within the anticipated thing in interjection b), or a combination of some of these circumstances; nor to disqualify the departure changes, when this one happens by virtue of processes and/or matters used identified in a negative list, the value added within the anticipated thing in interjection b is not increased), or a combination of some of these circumstances.

ARTICLE 25º. -
Despite the arranged thing in the previous article, in no case the following operations, conducted in the in question area with nonoriginal merchandise intervention of her, will confer origin in this one:
a) packing, preparations, reembalajes or reacondicionamientos;
b) selection or classification;
c) division;
d) bearing;
e) composition of assortments; and
f) other operations or processes that repute similars, in accordance with which on the matter it arranges the National Executive authority.

The arranged thing in the preceding paragraph, will not prevent that the National Executive authority allows to compute in the value added in the area which will be, when this value was determining of the origin, the corresponding one to such operations whenever, in addition, they had been used insumos original of the area and/or carried out other processes in her .

ARTICLE 26º. -
To the aims of the arranged thing in interjection c) of article 21, the following cases will be had by special:
a) repair, that will in principle have the same treatment that the operations to that the previous article talks about. Nevertheless, when the repair does not constitute one of habitual maintenance or guarantee, or it will consist of a reacondicionamiento to new, the National Executive authority will be able to admit that it confers the origin of the area at issue whenever it implies the original merchandise incorporation of the area and that, altogether, the added value exceeds the FIFTY Percent (50%), to calculate on the base that is determined to the aims of the calculation of the value added for the application of prescripto in interjection b) of article 24;
b) armed, article assembly, joint or association with intervention of some or some nonoriginal of the in question area, in which he will be of application the arranged thing in interjection a) preceding;
c) combination, mixes or association of matters, with intervention of some or some nonoriginal of the area at issue, in which the arranged thing in the previous article will be applicable, unless they will be able to confer origin when, according to determines the National Executive authority to it, or the organ or organs of application that to the effect it designates, some of the following circumstances will take place or its combination:
1º) if the characteristics of the resulting product differ fundamentally from the characteristics of the elements that compose it;
2º) if the matter or matters that confer their essential characteristic to the product is original of the area; or
3º) if the matter or main matters of the product is original of the area at issue, considering such to which they preweigh in value or, according to the case, in weight;
d) accessory, spare parts and tools, commercialized jointly with its material, machine, apparatus or vehicle forming part of its normal equipment, that they will be considered original of the area if they are original of her the corresponding material, machine, apparatus or vehicle and if they appear simultaneously and they come from the same area;
e) essential spare parts for a material, a machine, apparatus or vehicle and coming from the area of which he is original this one, will be considered original of the area at issue even though are sent later, when they consist in the accreditation that, in order that their nature, is sent by the organ that determines the National Executive authority;
f) the personal luggage, the furniture transported by change of residence, the charges to individuals of noncommercial character and other noncommercial shipments to individuals, that could be considered original of the area when they come from her, when therefore it determines the National Executive authority to it; and
g) the commercial shipments of little value, whenever it is in favor authorized of the National Executive authority, or by the organ or organs of application that it designates to the effect, and that does not exceed the value that to the effect pays attention, will be able to be considered original of the area from which they come. In the assumptions to that the interjections f) and g talk about) preceding, the origin presumption that they establish will be able to yield, according to it will anticipate the National Executive authority, or the organ or organs of application that it will designate, when it will be well-known that so is not the case by the characteristics of the merchandise.

ARTICLE 27º .-
To the aims of the qualification of origin to that articles 24 to 26 talk about, the National Executive authority will be able to authorize that they are considered like original:
a) of the frank area created by this law, the articles process or incorporated in her who will be original of special the customs area, of the rest of the continental national territory excluded frank areas, or of both; and
b) of the special customs area created by this law, the articles process or incorporated in her who will be original of the frank area of this law, of the rest of the continental national territory, excluded frank areas, or of both. In the same circumstances, the Executive authority will be able to authorize that, instead of the arranged thing in the previous paragraph, with respect to each area the original products in her process or incorporated of the other area or the rest of the continental national territory are not computed in way some, considering solely products or processes of the area which it will be and those of the foreigner.
To the aims of the arranged thing in the previous paragraph, the National Executive authority will be able to make, or to authorize the accomplishment by the organ or organs of application that it will designate, discriminations by area, zone of area and by merchandise. The benefits of the present will only be able to be granted in the cases in that by means of them the objectives of this law do not become denaturalized.

ARTICLE 28º. -
So that the ends can be invoked that confer origin to the frank area or special the customs area created by this law, the one will be necessary condition that the in question merchandise will have been sent directly from such areas, is to each other, is of some of them to the rest of the national continental territory. The one that, in the course of this expedition, has happened in transit, even by means of transfer, by one of them when going to the other, neither by the foreigner, but in no case will constitute obstacle to the fulfillment of this requirement could be freed to the internal circulation in some side during the expedition, nor to have undergone in her additional manipulations or processes. The commercial transactions of which the merchandises had been object during the expedition do not constitute, in themselves, impediment some to the recognition of the origin.

ARTICLE 29º. -
The National Executive authority will establish the necessary requirements for the declaration, accreditation and verification of origin of the frank area and special the customs area, that will be condition necessary to enjoy the granted benefits of this law based on this one.

ARTICLE 30º. -
The customs authorities are authorized to each other to exert the fullness of their faculties of control on the traffic between the areas created by this law and of them with the rest of the national continental territory. Without damage of it, the National Administration of Customs, in the exercise of the faculties that grants the legislation to him of the matter, will be able to reduce or to suppress to requirements or formalities, whenever the control, the fiscal application of restrictions or interests are not affected substantially.

ARTICLE 31º. -
With the emergent reservations of preceding articles, they will be applicable to the frank area and special the customs area created hereby law the totality of the dispositions relative to the tax and customs matters, including those of repressive character. With such object, when it will be excellent, such areas and the rest of the national continental territory, will be considered as if they will be different territories. It will be understood by:
a) Import :
1º) to the frank area: the introduction to the territory of this merchandise area coming from their outside, as much is of the foreigner, like of the special customs area created by this law or of the rest of the national continental territory;
2º) to special the customs area: the introduction to the territory of this merchandise area coming from their outside, as much is of the foreigner, like of the frank area created by this law, or of the rest of the national continental territory; and
3º) to the country or the rest of the national continental territory: the introduction to the national continental merchandise territory coming from their outside, as much is of the foreigner, like of the frank area, or special the customs area created by this law.
b) Export:
1º) of the frank area: the extraction of merchandise of the territory from this area to its outside, as much to the foreigner, as to the special customs area created by this law, or to the rest of the national continental territory;
2º) of special the customs area: the merchandise extraction from this area to its outside, as much to the foreigner, as to the frank area created by this law, or to the rest of the national continental territory;
3º) of the country or the rest of the national continental territory: the merchandise extraction of the national continental territory, as much to the foreigner, as to the frank area, or special the customs area created by this law. To the aims of the customs penal legislation, the references to the country will be considered, according to the case, carried out to the frank area, or special the customs area created by this law, or to the rest of the continental national territory, in accordance with the indicated thing in the second paragraph of this article.

ARTICLE 32º. -
The National Executive authority, as of the TEN (10) years of take effect of the present law, will be able to exert, according to is suitable to a greater economic development of the areas hereby promoted law, the following faculties:
a) to exclude from the frank area all or leaves from the territories included/understood in her and to include them in special the customs area;
b) to reduce the granted benefits partially, for certain area or taxed zone of area, for all or some facts, or certain merchandises;
c) to suppress some or some of the granted benefits, for certain area or taxed zone of area, for all or some facts, or certain merchandises;
d) to hold to conditions some or some of the granted benefits, for certain area or taxed zone of area, for all or some facts, or certain merchandises; and
e) to combine one or more of the limitations of benefits to that separated precedents b talk about), c) and d).

ARTICLE 33º. -
The benefits granted in the exchange order by articles 11, separated a) and 13 section a) do not include the related thing to the form to negotiate currencies, the one that will have to adjust to the applicable norms with general character, except for disposition in opposite of the National Executive authority that will be able to delegate this faculty.

ARTICLE 34º. -
The present law will take effect the following day the one of its publication in the Government reporter.

ARTICLE 35º .-
Comunicate it, publish it and give it to the National Direction of the Official Registry and archívese. - LANUSSE - Licciardo - Garci'a - Parellada - Mor Roig.