(a) Los artículos en tránsito en Puerto Rico consignados a personas en el exterior, según se haga constar en los documentos de embarque, mientras permanezcan bajo la custodia del porteador o de las autoridades aduaneras, o mientras estén depositados en un almacén de adeudo, o en los almacenes de la entidad embarcadora que sea el consignatario intermediario en Puerto Rico, y se embarquen fuera de Puerto Rico dentro de ciento veinte (120) días a partir de la fecha de su introducción.
(b) Los artículos introducidos en Puerto Rico consignados a traficantes importadores con la intención de exportarlos, mientras permanezcan bajo la custodia de las autoridades aduaneras o en las zonas de comercio extranjero en Puerto Rico.
(c) Los artículos introducidos en Puerto Rico o adquiridos de fabricantes locales que, sin haber sido objeto de venta, uso o traspaso en Puerto Rico, estén en poder de traficantes importadores o en poder de traficantes que los hayan adquirido de fabricantes en Puerto Rico y que sean vendidos para uso o consumo fuera de Puerto Rico. Para estar exentos del pago de impuestos, los artículos así vendidos deberán ser reembarcados hacia el exterior antes que sean objeto de comercio interno o de uso o consumo en Puerto Rico.
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