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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 167G: CUSTOMS AGENCY DISABILITY CAUSES

     

    The customs agency will be disabled to operate, when:

  • Failure to the provisions of these sections VI, VII and VIII of article 167-F of this Law. (LA: Art. 167F)

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  • Failure to comply with the provisions of sections I, II, III, IV, V, IX and X of article 167-F of this Law (LA: Art. 167F), in which case the disability will apply from the beginning of the procedure until as long as the corresponding requirement is not met.

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  • Omitted payment of taxes on foreign trade (LA: Art. 178), compensatory fess and duties (LA: Art. 178) (LCE: Art. 28), in the customs clearance that it promotes, provided that the grounds for cancellation established in section VI of article 167-J are not applicable, in relation to section II of article 165 of this Law. (LA: Art. 165)

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    The disability referred to in this section will not proceed, when the omission of contributions and compensatory fees, if applicable, is due to the inaccurate tariff classification derived from any difference between the published criteria, due to the interpretation of the Law on the General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación), provided that the description, nature and other characteristics necessary for the classification of the merchandise have been correctly stated to the authority.

     

  • In the case of temporary customs regimes (LA: Art. 104) (LA: Art. 113), of fiscal deposit (LA: Art. 119) and transit of merchandise (LA: Art. 124), declare with inaccuracy any data, as long as, with the data provided, excluding provisional settlement to which referred to in articles 127, section II and 131, section II of this Law (LA: Art. 127) (LA: Art. 131), if the merchandise in question has been destined for the definitive import regime (LA: Art. 96), the omission does not exceed $ 179,600.00.

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    For the purposes of sections I, III and IV of this article, the customs agency will be disabled to operate from the beginning of the procedure, up to one month.

    For the purposes of the provisions of sections III and IV of this article, when the customs agency is integrated with various customs agents, will proceed the disable of the patent of the customs agent that had intervened in the clearance of the customs operation from which the causal derives, this circumstance must be pointed out at the beginning and resolution of the disability procedure (LA: Art. 160), so during the duration of the same, the customs agent will be prevented from intervening in the operations entrusted to the customs agency, from the beginning of the procedure, up to one month.

    Once the facts or omissions that make them up are known to the customs authorities, they will make them known in a circumstantial form to the customs agency and will grant a period of ten business days, counted from the day after the notification takes effect, to express their right suits and offer evidence. The customs authorities must issue the corresponding resolution, within a period not exceeding three months, counted from the notification of the start of the procedure. After the aforementioned period has elapsed without the authority issuing a resolution, the respective procedure shall be deemed expired, without prejudice to the subsequent exercise of the faculties of the customs authorities.