We inform you of the benefits that customs agents will have by having the registry called Certified Commercial Partner in accordance with the amendment to RCGMCE 7.3.9. published on May 9 of this year.

 

BENEFITS:

1. Customs agents will not be considered to be in the event of patent cancellation when:

 

1. At the time of dispatch the permission of the competent authority is not presented, as long as the value of the merchandise does not exceed an amount equivalent in national or foreign currency to 3,000 dollars (except: samples, samples, vehicles, prohibited merchandise, powders, liquids or gases that require analysis to know their composition, nature, origin and other characteristics necessary to determine their tariff classification).

 

1. It is detected that the tax address of the importer was wrongly declared, due to the improper use of his name, tax address or his RFC, by third parties not authorized by them, in the following cases of definitive importation:

 

==>   the value of the merchandise declared in the petition does not exceed an amount equivalent in national or foreign currency to 5,000 dollars; As long as no complaints have been made for more than 3 requests against the same customs agent, the value declared in each does not exceed 5,000 dollars, or if there is a complaint of more than 3 requests, the value of the declared in all of them, do not exceed the equivalent amount in national or foreign currency to 5,000 dollars.

==>     that the customs broker certifies that the order was conferred by the courier or parcel company.

==>    The tax domicile of the importer has been erroneously placed in the petition, as long as it is proven to the authority:

 

• That the importer is not unaware of the operation in question.
• That the tax address presented in the petition had been registered by the importer before the RFC, prior to the date of processing of the petition.
• That the importer had processed the change of tax domicile prior to the date of processing of the petition.
• That prior to the processing date of the petition, the customs agent had made at least one clearance for the same importer.
• That the documentation is in the name of the importer who entrusted the dispatch of the merchandise.
• That in the operation in question compliance with non-tariff regulations and restrictions is not omitted.
• That the tax interest is not injured and the formalities of customs clearance of the merchandise have been complied with.

If the foregoing will not be applicable if the customs agent had erroneously presented the tax address of the importer in more than 3 requests, neither in the case of vehicles or prohibited merchandise.

1. Provided that they do not exceed 5 errors made during each calendar year and that:

 

==>     The description and nature of the merchandise declared in the petition, coincide with that contained in the invoice and other documentation provided by the importer, in the case of undeclared or surplus merchandise, the property of the same must be accredited with the corresponding invoice.

==>     Compliance with applicable non-tariff regulations and restrictions.

==>  The customs documentation proves that the merchandise underwent the procedures provided for its dispatch.

==>    A brief is submitted. in which you express your consent to the content of the PAMA initiation act, being subject to irregularities and the payment of the tax credit to be determined.

==>    The amount of the determined tax credit has been paid.

==>     No means of defense is filed against the final resolution determined by the respective tax credit.

 

2. The appointed agents may act at their assigned customs office and at any of the authorized customs offices.
3. Authorization to act in an additional customs office will be granted within a period of no more than 5 days, provided that the requirements are met.
4. The customs authorities will resolve the authorization requests submitted for the customs change, within a period of no more than 10 days.
5. They will be able to fulfill this obligation, crediting at least 40 hours of continuous training
6. They may comply with the non-tariff regulations and restrictions to which said goods are subject, including in matters of animal and plant health, public health, the environment or national security, through the corresponding digital or electronic document issued by the competent authority, the which may be issued with a date after the activation of the automated selection mechanism, as long as its compliance is carried out within a period of no more than 30 days, and the rest have the corresponding regulations and non-tariff restrictions, when there is surplus merchandise , but less than 10% of the total declared.
7. They may carry out regularization procedures at any of the customs offices where their patent is authorized; provided that the supervisory authority and the corresponding customs office have the information to coordinate the exercise.

 

 

 

 

This bulletin has been carefully prepared by the professionals of MDI Trade Solutions, it contains comments of a general nature on the application of tax regulations, without at any time, it should be considered as professional advice on the specific case.