Identifies production, storage and movement situations in which tax liability remains suspended.
What should you do now?Verify the suspension route, both parties' status and movement documents.
What does this Article provide?
Identifies production, storage and movement situations in which tax liability remains suspended.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
The Article identifies warehouse, export and import movements that can remain under suspension.
Start here before determining the value or the person liable to pay.
Verify the suspension route, both parties' status and movement documents.
How can this rule appear in practice?
Imported goods entering a tax warehouse must satisfy the suspension route; ordinary storage does not produce the same result.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Confusing storage with legal suspension.
Related Articles
Production, import and storage guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Verify the suspension route, both parties' status and movement documents.