Article 178. The Content and Application of the Customs Procedure of Duty-Free Trade, Terms for the Placement of Goods under the Customs Procedure, and the Use Thereof in Accordance with Such Procedure, the Effective Term of the Customs Procedure, the Appearance and Termination of the Responsibility to Pay Import Customs Duties, Taxes, Safeguard, Anti-Dumping and Countervailing Duties, Term for the Payment Thereof and the Calculation