The holders of a Mining Operation Title Permit must pay, during the Operating Phase, customs duties at a flat rate of six point five percent (6.5%):
for the importation of goods indicated in the first category of their mining list, as defined by Article 167 of this Code, i.e. the list of goods included in the register of fixed assets belonging to titleholders or beneficiaries, as soon as they are assigned to the extraction and concentration of crude mine substances;
for the importation of goods indicated in the second category of their mining list, as defined in Article 167 of this Code, i.e. the raw materials and other consumables intended for the extraction and concentration of crude mine substances, with the exception of fuels, lubricants and other petroleum products.
The eligibility of a flat rate customs duty of six point five per cent (6.5%) is subject to the filing, prior to the Operating Phase, of a mining list for the Operating Phase of the mine, in accordance with the provisions of Article 166 of this Code.
However, as an exception of this Article, importations of heavy fuel oil intended for extraction and concentration of crude mine substances are exempt from customs duties on condition that this heavy fuel oil is included in the mining list for the Operating Phase of the mine defined in Article 166 of this Code filed prior to the start of the Operating Phase.