09/27/2023 02:33
Find a solution.
Find a solution.

A customs representative is the legal representative of the customs agent to promote on his behalf and representation the customs clearance of goods.

The requirements to be a representative are:

  • Have power of attorney and customs experience of more than two years.
  • Approve the exam determined by the SAT.
  • Promote customs clearance on behalf of a single customs broker.

The representative is jointly and severally responsible for the payment of taxes on foreign trade and other contributions, as well as for the countervailing duties that are caused on the occasion of the customs operation, for the acts that they personally carry out in accordance with the mandate.

The customs law establishes the cases in which the data established in the customs declarations can be rectified, being:

  • Before activating the automated system, all data may be rectified the number of times necessary.
  • After activating the automated system, it can only be rectified up to two times when there is a balance in favor or no payment originates.

The rectification will proceed as long as any of the following concepts are not modified:

  • Units of measurement, number of pieces, volume and other data that allow quantifying the merchandise.
  • Description, nature, condition and other characteristics that allow the merchandise to be quantified.
  • Data that allows the goods to be identified, as well as their origin.
  • RFC of the importer or exporter, except exceptions.
  • Customs regime, except in cases where the law allows it.
  • Official lock numbers used on vehicles.

It is allowed to rectify up to two occasions, within a period not exceeding 90 days, the serial numbers of the machinery.

Temporary imports of maquiladoras and pitex may be rectified up to two times to increase the number of pieces, volume and other data that allow the merchandise to be quantified, provided that it is carried out within a period not exceeding 10 days following dispatch.

The rectifications do not proceed when the automated selection mechanism determines that the customs examination or second examination must be carried out, and until these have concluded. 

Merchandise may be seized only in the following cases:

  • Introduce them by unauthorized place.
  • Divert them from fiscal routes, in the case of international transit.
  • Transport them in means other than those authorized, in the case of internal transit.
  • Import or export illegal merchandise
  • Failure to prove compliance with regulations and non-tariff restrictions.
  • Not accrediting their legal stay or tenure in the country.
  • Skipping the payment of compensatory fees.
  • Not accrediting with the customs documentation that they underwent the procedures planned for their introduction into the national territory.
  • Not accrediting with the customs documentation that they underwent the procedures planned for their interaction from the strip or border region to the rest of the country.
  • Failure to prove their legal stay or tenure in the country.
  • Detect undeclared merchandise in the customs inspection, second inspection or verification of merchandise in transport.
  • Detect surplus in more than 10% of the total declared value, in the customs recognition, second recognition or verification of goods in transport.
  • Introduce cargo vehicles that transport imported goods without the corresponding petition to carry out customs clearance within the fiscal area.
  • When the name or fiscal domicile of the supplier or importer indicated in the request or in the invoice is false or non-existent.
  • When the supplier cannot be located at the fiscal domicile indicated in the request or on the invoice.
  • When the invoice is false.
  • Declare in the petition a value less than 50% or more than the transaction value of identical or similar merchandise.
  • Carry inventory control systems in an automated way, so that they can identify what is imported from what is purchased in the country.
  • Obtain the information, documentation and other means of proof to verify the country of origin and origin of the merchandise (certificates of origin, etc.).
  • Deliver to the customs agent, a declaration with the elements that allow determining the customs value of the merchandise that is the reason for the import.
  • Provide the customs authority, when required, “the spreadsheet to determine the customs value.”
  • Register in the list of importers, and if applicable, in the list of importers of specific sectors.

For what type of merchandise is it required to be registered in the registry of importers of specific sectors for its importation?

They are included in Annex 10 of the general rules on foreign trade for 2003, being among others:

  • Products for household cleaning.
  • rubber.
  • Plywood.
  • Textile.
  • Accessories for the clothing industry, suitcases, shoes, etc.
  • Steel.
  • Tools.
  • Padlocks.
  • Electronics.
  • Toys.
  • Paper and cardboard, etc.

This type of non-tariff regulations and restrictions are established for reasons of national security, public health, preservation of the flora or fauna, the environment or plant health.

The way to implement these non-tariff regulations and restrictions is through prior permits, maximum quotas, country of origin marking, certifications and any other instrument that allows the achievement of the desired objective and is convenient for commercial policy.

The re-expedition consists of entering the rest of the country foreign goods that were originally imported to the border strip or region.

In order to reissue, it is necessary to present a request for reissue, and cover, if applicable, the differences that correspond to the general import tax and other applicable contributions. A copy of the original petition or commercial invoice and, if applicable, the documents that prove compliance with non-tariff regulations and restrictions must be attached to the new request.

In all types of exports and only maquiladoras and pitex, they may carry out the customs clearance under this procedure in their temporary imports of raw materials, machinery and equipment, included in their programs authorized by the economy secretary.

A petition is a kind of fiscal statement related to the fulfillment of tax obligations in foreign trade, through which the importer or exporter declares to customs the merchandise to be imported or exported.

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