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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 26: OTHER OBLIGATIONS OF THE CONCESSION OR AUHORIZED CONTROLLED PREMISES

     

    Persons who have obtained a concession or authorization to store merchandise in the deposit with customs will have the following obligations: (LA: Art. 14B) (LA: Art. 15), in addition to those indicated in the respective concession or authorization:

  • Receive, store and safeguard the goods that are sent to you by customs.

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  • Allow the customs personnel to supervise the work at the warehouse by written order from the competent authority.

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  • Apply in the warehouses the measurements that the customs authorities indicate to prevent and ensure compliance with the provisions of this Law. (RGCE 2022: Regla 2.3.5) (LA: Art. 186) (LA: Art. 187) (RLA: Art. 62)

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  • Keep the security instruments placed by the customs authorities in departments in the warehouse or in the stored packages. (LA: Art. 186) (LA: Art. 187)

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  • Return the containers, in which there were merchandise that had caused abandonment in favor of the federal tax authorities, to their owners or tenants without requiring any payment for the storage of such containers.

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  • Deliver the seized merchandise or that has become property of federal tax authorities and that is under its custody, previous authorization of the authority or at the request of the same, within a maximum term of ten days counted from the authorization or respective request. (LA: Art. 186) (LA: Art. 187)

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  • Deliver the goods that are stored, once they verify that the data of the customs declaration (pedimento) provided matches those contained in the electronic customs system (RLA: Art. 1) (LA: Art. 6), which also shows the consignment of payment of contributions and, where appropriate, of the compensatory quotas determined.

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    In the case of operations covered in consolidated customs declaration (pedimento), the verification will be made considering the data contained in the consolidated notice provided, with the contents in the electronic customs system, in which the consolidated customs declaration (pedimento) number appears. (RGCE 2022: Regla 2.2.2) (LA: Art. 186) (LA: Art. 187) (LA: Art. 53) (LA: Art. 15)

     

    In the delivery of merchandise in containers, you must also verify the data related to the container with its characteristics.

  • Immediately notify the customs authorities when, upon verification of the data entered in the customs declaration (pedimento) or in the consolidated notice (RGCE 2022: Anexo 1) referred to in the preceding section, they detect that the payment was not made or that the data do not coincide. In this case they will retain the customs declaration (pedimento) and the documents that have been presented to them to remove the merchandise. (RGCE 2022: Regla 2.2.2) (LA: Art. 15)