Marie Roschelle Quintero


The National Executive issued Decree No. 4,619 of 1 June 2021 (“Decree”),which establishes an exemption of the payment for the Value Added Tax (VAT), Customs Duties and Customs Service Tariff for Determination of the Customs Regime to imports of various goods and merchandise of certain economic sectors. The Decree entered into force on 1 June 2021, and repealed Decree No. 4,604 of 1 May 2021, which established the exemption for the payment of the VAT,…