What to do when they put "IN" instead of "AF" or vice versa in the request (pedimento)? The Request (pedimento) for Rectification (R1) as a solution to that small detail.
Sometimes it happens that, when you are IMMEX, the customs agency staff does not have enough information to determine if a merchandise is a supply or a fixed asset, or simply because of the workload they get confused and put the code they use the most. in your operation.
This situation is quite common and if you have a large operation, pass that error directly to your Annex 24 Inventory Control System.
The consequences are simple, but devastating:
- What is really fixed assets, your system considers as an input and assigns an input term.
- What is really an input, your system considers it as a fixed asset and assigns it a fixed asset term.
Obviously, if the authority discovers this situation, it can generate unnecessary expense in fines, updates and surcharges, especially when the periods of permanence are exceeded.
For this reason, today I am here to talk to you about the Request for Rectification of temporary passwords for IMMEX, which is the procedure established in the Rules, so that you can correct that slip. To carry out this rectification, you must do the following:
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Make the rectification within the term for the return of the goods.
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Submit a free writ to customs, stating, under protest to tell the truth, that the petition that is intended to be rectified effectively corresponds to supplies or fixed assets, as appropriate, temporarily imported under its IMMEX Program.
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When processing the request for rectification, the data referred to in article 89 of the Law must not be modified, and the data of the request to be rectified must be transmitted electronically to the customs authorities.
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Make the payment of the fine provided for in article 185, section II of the Law.
Now, if the authority has already initiated powers of verification, you can also rectify the data derived from the observations made by the authority in the exercise of the powers of verification, provided that said rectification is made before the record is issued. final. In the case of cabinet reviews, the rectification must be submitted before the observations official letter is issued, and the reviewing authority must be informed in writing of their desire to correct their situation.
As you can see, rectifications are not only regulated in Chapter 6.1. of the RGCE 2022, if not that there are benefits in terms of rectifications throughout all the Rules.
Regulatory basis: Customs Law: Art. 89; Regulation of the Customs Law: Art. 137; and the General Rules of Foreign Trade 2022: 4.3.10, section B.