ANNEX 2 OF THE GENERAL RULES OF FOREIGN TRADE FOR 2018
Note: The texts and dotted lines used in this Annex are for the sole purpose of guiding regarding the location of the amounts and do not create duties or establish obligations other than those contained in the tax provisions.
--196-Art. 5-- --3-Art. 2-- --303-Regla 1.1.5-- --618-Art. 70--
Updated fines and amounts established by the Customs Law (Ley Aduanera) and its Regulations.
I. In accordance with rule 1.1.5., section VIII --303-Regla 1.1.5--, the updated amounts established in the articles that are specified in said rule are disclosed, effective as of January 1, 2021.
Article 16 --199-Art. 16--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II. Have a paid a capital of at least $2,772,590.00
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Article 16-A --199-Art. 16A--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
People who obtain the authorization in the terms of this article, will be obliged to pay in the authorized offices, monthly, in the first twelve days of the month following the one to which the payment corresponds, a exploitation of $240.00 for each customs declaration (pedimento) that pre-validate and that is subsequently submitted to the customs authority for clearance. This exploitation will be contributed to a public trust for the program to improve the information technology and control of the customs authorities.
Article 16-B --199-Art. 16B--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
People who obtain the authorization in the terms of this article, will be obliged to pay in the authorized offices, monthly, in the first twelve days of the month following the one to which the payment corresponds, an exploitation of $190.00 for the pre-validation of the customs declaration (pedimento) for the temporary importation of each trailer, semi-trailer and container ship, which will cover its legal stay for the term established in article 106, section I --218-Art. 106-- of this Law. The exploitation will be contributed to a public trust for the program for the improvement of information technology and control of the customs authorities.
Article 160 --230-Art. 160--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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In the cases referred to in this section, the customs agent will be entitled to a consideration of $390.00 for each operation.
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Article 164 --230-Art. 164--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
VII. In the case of temporary customs regimes, fiscal deposit and transit of merchandise, declare some data inaccurately, provided that with the data provided, excluding the provisional settlement referred to in articles 127, section II --222-Art. 127-- and 131, section II --223-Art. 131-- of this Law, if the merchandise in question has been assigned to the definitive import regime, the omission does not exceed $200,110.00.
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Article 165 --230-Art. 165--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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a) The omission in the payment of the foreign trade taxes, duties and compensatory fees, if applicable, exceeds $285,900.00 and said omission represents more than 10% of the total of those that should had been paid.
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VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a) The omission exceeds $285,900.00 and 10% of foreign trade taxes, duties and, where appropriate, compensatory fees caused.
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Article 178 --233-Art. 178--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II. Fine of $5,740.00 to $14,320.00 when compliance with non-tariff regulations and restrictions is not verified, in the case of vehicles.
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Article 181 --233-Art. 181--. Fine of $1,000.00 to $1,500.00 will be imposed, without update, to the person who commits the violation referred to in articles 180 --233-Art. 180-- and 180-A --233-Art. 180A-- of this Law
Article 183 --233-Art. 183--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
II. If the infraction consisted of exceeding the terms granted for the return of the import or internment merchandise, as the case may be, a fine of $2,310.00 to $3,480.00 if the return is verified spontaneously, for each period of fifteen days or fraction that elapses since the expiration date of the term until the return is made. The amount of the fine shall not exceed the value of the merchandise.
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V. Fine from $85,920.00 to $114,550.00 in the case referred to in section IV.
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Article 184-B --233-Art. 184B--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I. Fine of $20,510.00 to $34,190.00 to that indicated in sections I and II.
II. Fine of $1,620.00 to $2,310.00 to that indicated in section III.
Article 185 --233-Art. 185--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I. Fine of $3,340.00 to $5,010.00, in case of omission to those mentioned in sections I and fines will be reduced to 50% when the presentation is late.
II. Fine of $2,010.00 to $2,860.00 to that indicated in section III, for each document.
III. Fine of $3,450.00 to $5,770.00 in the case of section IV.
IV. Fine of $4,620.00 to $6,920.00 to that indicated in section V, for each magnetic medium containing inaccurate, incomplete, or false information.
V. Fine of $4,300.00 to $7,160.00 to that indicated in section VI.
VI. Fine of $4,290.00 to $7,130.00, in the case indicated in section VII, for each customs declaration (pedimento) or for each consolidated notice or corresponding customs document.
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VIII. Fine of $82,560.00 to $123,900.00, in the case of the electronic transmission indicated in section IX, for the omission of each passenger, crew or means of transport that arrives in national territory, referred to in subsection a) and for the relative omission to the merchandise for each means of transport referred to in subsection b). The fine will be reduced by 50%, in the event that the electronic transmission is extemporaneous, incomplete or contains incorrect information. In cases where more than one infraction associated with the arrival of the same means of transport is incurred, the authority will establish up to a maximum of six fines per event.
IX. Fine of $231,050.00 to $346,570.00, in the cases indicated in section X, for each aircraft that arrives in the national territory.
X. Fine of $2,860.00 to $4,300.00, in the case indicated in section XI, for each customs declaration (pedimento).
XI Fine of $8,590.00 to $11,450.00 in case of omission and $4,300.00 to $7,160.00 for the extemporaneous presentation, in the case indicated in section XII.
XII. Fine of $1,440.00 to $2,860.00, in the case indicated in section XIII, for each document.
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XIV Fine of $16,700.00 to $25,050.00, to that indicated in section XVII, in case of not presenting the notice within the established term.
Article 185-B --233-Art. 185B--. Fine of $20,660.00 to $41,350.00 will be applied to those who commit the infraction related to the obligation to carry the inventory control systems provided for in article 185-A of this Law --233-Art. 185A--.
Article 187 --233-Art. 187--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I. Fine of $8,270.00 to $11,360.00, to those indicated in sections I, II, IV, V, Xl, XXI and XXII.
II. Fine of $2,310.00 to $3,480.00, as indicated in section III.
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IV. Fine of $18,670.00 to $28,000.00 to those indicated in section IX.
V. Fine of $13,860.00 to $18,470.00 to those indicated in sections Xll and Xlll.
VI. Fine of $82,670.00 to $124,020.00, as indicated in section VIII.
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VIII. Fine of $46,220.00 to $92,420.00, as indicated in section XVl.
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X. Fine of $114,550.00 to $157,500.00, as indicated in section XIX.
XI Fine of $1,440.00 to $2,860.00, as indicated in section XVII.
XII. Fine of $516,730.00 to $826,780.00, as indicated in section XX, for each period of 20 days or fraction that elapses from the date on which the obligation had to be complied with and until it is fulfilled.
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XIV Fine of $82,670.00 to $124,020.00, as indicated in section XIV. In the case of recidivism, the sanction will consist of the provisional suspension of the controlled premises for a period of two to thirty days.
XV. Fine of $1,033,450.00 to $2,066,930.00 as indicated in section XXIII.
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Article 189 --233-Art. 189--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l. Fine of $46,220.00 to $69,310.00, for those who commit the offense indicated in section I.
Il. Fine of $92,420.00 to $138,630.00, for those who commit the offense indicated in section II.
Article 191 --233-Art. 191--. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l. Fine of $23,110.00 to $34,660.00, in the case of those indicated in fractions l and Il.
II. Fine of $46,220.00 to $69,310.00, in the case indicated in section III.
III. Fine of $4,620.00 to $6,920.00, in the case indicated in section IV.
IV. Fine of $92,420.00 to $138,630.00, in the case indicated in section V, regardless of the sanctions that may be incurred for the commission of crimes.
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Article 193 --233-Art. 193-- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l. Fine of $13,860.00 to $18,470.00, as indicated in section I.
II. Fine of $18,470.00 to $23,110.00, as indicated in section II, as well as repair of the damage caused.
III. Fine of $18,470.00 to $23,110.00, if it is the one indicated in section III.
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Article 200 --233-Art. 200--. When the amount of the fines established by this Law is related to that of the omitted foreign trade taxes, with the customs value of the merchandise and these cannot be determined, a fine of $69,310.00 to $92,420.00 will be applied to the offenders.
II. In accordance with rule 1.1.5., section VIII --203-Regla 1.1.5--, shall disclosed the updated amount established in article 144, first paragraph --47-Art. 144-- of the Regulation, which is specified in said rule.
Article 144 --47-Art. 144--. For the purposes of article 100, section Il --215-Art. 100-- of the Law, companies that have made imports with a value greater than $133,859,460.00, in the year immediately preceding that in which they request their registration in the register of clearance of merchandise of the companies, will present their request before the Customs Authority, complying with the following:
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