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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 236: OTHER REQUIREMENTS TO BE FULFILLED BY THE LEGAL REPRESENTATIVE OF COMPANIES PROMOTING CUSTOMS CLEARANCE WITHOUT A CUSTOMS AGENT

     

    Legal entities that promote customs clearance of merchandise without the intervention of the customs agent must prove (RGCE 2022: Regla 1.10.1) to the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) their legal representative, who must comply, in addition to the provisions of article 40 of the Law (LA: Art. 40), with the following:

  • Prove, by certified document, be of Mexican nationality.

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  • Have power of attorney in which faculties are conferred to carry out the customs clearance of merchandise, and the acts that derive from it; (RLA: Art. 240)

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  • Prove the existence of the labor relationship with the importer or exporter, in terms of national legislation;

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  • Prove having experience or knowledge in foreign trade with any of the following documents:

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  • Professional title issued or its equivalent in the terms of the law of the subject (RLA: Art. 233), or professional ID issued by the Secretary of Public Education (Secretaría de Educación Pública);

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  • Certificate in foreign trade or customs issues issued by the National Council for Standardization and Certification of Labor Skills;

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  • Document issued by the Service Tax Administration (Servicio de Administración Tributaria), with which it verifies having accredited the knowledge and practical exam in foreign trade or customs;

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  • Document that proves having had the status of customs agent, for a minimum time of one year;

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  • Document that proves having had the status of the mandatary or dependent of the customs agent, or former public servant of the Service Tax Administration (Servicio de Administración Tributaria) that has been assigned to any of the customs of the country for a minimum of one year. In the latter case, provided that one year has elapsed since the last job, position or commission in terms of the provisions of the Federal Law on Administrative Responsibilities of Public Servants (Ley Federal de Responsabilidades Administrativas de los Servidores Públicos), and

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  • Certificate issued by a company that usually performs foreign trade operations with which it accredits having occupied operational positions related to the area, for a minimum period of one year;

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  • Be registered and active in the federal taxpayer registration;

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  • Have an advanced electronic signature (RGCE 2022: Regla 1.1.9) (RGCE 2022: Regla 3.1.12) or, where applicable, current digital stamp;

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  • Be up to date in the fulfillment of its fiscal obligations by means of proof of compliance referred to in article 32-D of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 32D);  Not be convicted in a definitive judgment for having participated in the commission of tax crimes or other intentional crimes that merit corporal punishment, and Accredit the other conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through applicable legal provisions. The provisions of this article shall apply to the legal representative of individuals, when they promote the customs clearance of merchandise without the intervention of the customs agent through said representative. (LA: Art. 40) (LA: Art. 59B)