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The goods in the cases described herein below shall be exempt from payment of the excise taxes imposed by this part, provided that the provisions of this section are complied with.(a) Goods returned by the introducer to persons abroad, or by the dealer or local manufacturer, without having been commercially exhibited or used in Puerto Rico, provided said return is made within sixty (60) days from the time of their introduction in Puerto Rico, when dealing with goods brought from abroad. In the case of goods manufactured locally, the aforementioned term for their return abroad shall be counted starting from the time of sale.(b) Goods found upon receipt to be damaged, spoiled, broken, or which have evaporated or are lost because of breakage, if returned or destroyed within a term of sixty (60) days counted from the time of introduction in Puerto Rico, if dealing with goods brought from abroad. In the case of goods manufactured locally, the sixty-day term for their return abroad shall be counted from the time of the sale.(c) Goods whose concealed flaws or intrinsic defects are not readily noticed by the importer or acquirer at the time of taking possession thereof when there has been

counted from the time of the sale.(c) Goods whose concealed flaws or intrinsic defects are not readily noticed by the importer or acquirer at the time of taking possession thereof when there has been no negligence or intent of tax evasion on the part of the introducer, dealer, or acquirer, and if said goods are returned or destroyed within one hundred and twenty (120) days from the time of introduction in Puerto Rico, when dealing with goods brought from abroad. In the case of goods manufactured locally, the term established above for its return or destruction shall be counted from the time of the sale. The Secretary shall have discretion to grant this exemption and the same shall not exceed eighty percent (80%) of the applicable tax.(d) Goods manufactured in Puerto Rico and subsequently exported to markets abroad which are rejected or returned to the manufacturer or to his/her distributor in Puerto Rico for reprocessing, reconditioning, or repacking. This exemption may only be granted when the manufacturer, upon previous notice to the Secretary, has reshipped the repaired, reconditioned, or repacked goods outside Puerto Rico, not later than the last day of the third (3rd) month

ed when the manufacturer, upon previous notice to the Secretary, has reshipped the repaired, reconditioned, or repacked goods outside Puerto Rico, not later than the last day of the third (3rd) month following the month of introduction, or has destroyed them within the same period of time, or used them as raw material in the processing of other products within the same period. History —Jan. 31, 2011, No. 1, § 3030.12, retroactive to Jan. 1, 2011.