OBS_VALUE: <ul><li><a href=http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?nValor1=1&nValor2=25886 target=_blank>General Customs Law(Ley 7557 Ley General de Aduanas, 20 October 1995, last amended on 19 October 2015, Article 14)</a></li><li><a href=http://www.pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=99648&nValor3=136510&strTipM=TC target=_blank>Regulation to the General Customs Law(Decreto Ejecutivo 44051 Reglamento a la Ley General de Aduanas, 18 May 2023, Article 31)</a></li></ul>