Glosario

1. (Customs authority)

A person of the customs administration who by virtue of the law and in the exercise of his functions
exercises the customs authority.

1. (Customs duties)

Duties established in the customs tariff, to which goods are subject, both upon entry into and exit
from the national customs territory, when applicable.

3. (Declared merchandise)

National or foreign merchandise that is described in a customs declaration in accordance with the
requirements set forth in the Customs Statute. Ministry

4. National customs territory

Demarcation within which customs legislation applies; covers the entire national territory.

5. Customs transit

Customs procedure that allows goods to be transported by land or rail, under customs control, from
a customs office of departure to a customs office of destination.

6. Commercial user

User that stores, markets, preserves and commercializes within the respective free trade zone.

7. Industrial user of goods

User that manufactures, produces, transforms or assembles goods within the respective free zone.

8. Industrial user of services

User that provides services within or from the declared area of the free zone to develop, among
others, the following activities: logistics, transportation, distribution, telecommunications, scientific
and technological research, among others.

9. User operator
Legal person in charge of the direction, administration of the Free Trade Zone and of the
qualification of the users that are installed in them.

10. Free Trade Zone

Geographic area delimited within the national customs territory where industrial activities of goods
and services or commercial activities are developed under special tax, customs and foreign trade
regulations.

11. Special permanent free zone

One in which a single company (industrial user), independently of the geographical area where it is
located, has the possibility of covering its activity with the benefits of the free zone.

12. Transitory free zone

That which is authorized for the celebration of fairs, exhibitions, congresses, seminars of
international character with importance for the economy and the international commerce of the
country.