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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 167J: CUSTOMS AGENCY CANCELLATION CAUSES

     

    The Service Tax Administration (Servicio de Administración Tributaria), regardless of the sanctions that may apply for the infraction committed, will cancel the authorization of the customs agency for any of the following causes:

  • Stop complying with any of the requirements required to obtain authorization from the customs agency (LA: Art. 167).

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  • Non-complying any of the obligations inherent in the exercise of the authorization of the customs agency (LA: Art. 167H), or the corresponding control means are not maintained.

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  • Stop exercising the authorization of the customs agency for more than six months, except in cases where such suspension has been authorized by the customs authority

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  • Cancel (LA: Art. 165) or extinguish (LA: Art. 166) the customs agent patent that integrates the customs agency. In the event that the customs agency integrates with various customs agents, it will only proceed when the patents of all the customs agents that comprise it are canceled or extinguished.

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  • Update any of the cases provided for in sections II, III, VII, X and XI of article 165 of this Law (LA: Art. 165) in a foreign trade operation dispatched by the customs agency, provided that the customs agent is the only one that integrates the customs agency.

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  • Count on firm tax credits the customs agency and the competent authority declare insolvency for collection, or the non-location of the customs agency.

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  • Not be up to date with the fulfillment of their tax obligations.

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    The customs authority shall be subject, in what is conducive, to the cancellation procedure referred to in articles 167, 167-A, 167-B and 167-C of this Law. (LA: Art. 167) (LA: Art. 167A) (LA: Art. 167B) (LA: Art. 167C)

    In the case of sections I and II, the authorization will be canceled if the irregularity detected is not solved within a period not exceeding thirty days, counted from the following day that on which the respective procedure has been initiated.

    In the case of section VII, the authorization will be canceled if the irregularity detected is not resolved within the period of sixty days, counted from the following day that on which the respective procedure has been initiated.

    Once the authorization of the customs agency has been canceled, it cannot be used for customs clearance of merchandise.