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