Prescription

Article 245:

A. Should it appear at any time that the duties and fines due on any goods, under the provisions of this Law, have not been paid or that they have been partly paid for whatever reason, the Department shall collect the duties, fines or the deficit thereof pursuant to the provisions of the effective Law of state funds collection within three years from the date of completion of the customs declaration.

B. No claim or lawsuit connected with the recovery of fees, taxes or fines that have been incurred for more than three years shall be heard.

C. The cash guarantees of all kinds shall be virtually and finally transferred to the Treasury if stakeholders fail to submit the documents and meet the requirements which make it possible to determine the status of these guarantees within the periods prescribed in this Law.

In all cases, it shall not be allowed to claim the remaining balance of what has been transferred to customs duties and other fees after three years from the payment of the guarantees unless the delay was caused by the Department.

D. The provisions of the previous paragraphs shall not be applicable to the guarantees paid for the purposes of bringing lawsuits in accordance with this Law.

Article 246:

The Department may destroy files, records, receipts, declarations, and other documents pertaining to any year upon the expiry of five years following finalization of the customs procedures. The Department shall not be bound to present such documents or give copies or extras thereof to any entity after the elapse of that period.

Article 247:

A. public litigation of offences and violations provided for in this Law shall be overturned after three years from the date of commitment thereof if not prosecuted.

B. The penalty rendered under this Law, shall be overturned if not executed within five years from issuance of present judgment, or from the date of notification of the convicted person of the default judgment.

C. The provisions of prescription and periods prescribed in the Civil Law shall apply to the financial rights of the Department.