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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 37A: CLEARANCE OF A CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)

    Those who exercise the options referred to in the previous article must comply with the following: (RLA: Art. 42) (RGCE 2022: Regla 4.8.4)

  • Transmit to the customs authorities, through the electronic customs system (RLA: Art. 1) (LA: Art. 6) (RGCE 2022: Regla 1.1.9) (RGCE 2022: Regla 1.9.16), in electronic document (LA: Art. 2), the information referring to the merchandise that are introduced or extracted from the national territory in accordance with article 59-A of this Law (LA: Art. 59A) and, under the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 3.1.12) (RGCE 2022: Regla 3.1.19) (RGCE 2022: Regla 3.1.29), using the advanced electronic signature, digital stamp (RLA: Art. 6) or other technological means of identification.

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    The electronic transmission in which the advanced electronic signature, digital stamp or other technological means of identification appears and the acknowledgment generated by the electronic customs system, shall be deemed to have been transmitted and made by the person to whom said signature, stamp or medium corresponds, either of the importer, exporter, customs agent, customs agency or its authorized agents.

     

  • Submit the merchandise to the automated selection mechanism (LA: Art. 2) and, instead of a customs declaration (pedimento), submit the consolidated notice in a technological device or in electronic means; the device or medium must have the technical elements that allow the reading of the information contained therein, including that related to the consolidated notice; except in cases where an impression of the consolidated notice must be provided (RLA: Art. 64) (LA: Art. 2) with the corresponding information, which will have the barcode printed on it. The foregoing, in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 2.4.12) (LA: Art. 165)

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  • Activate the automated selection mechanism for each vehicle.

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  • Transmit the electronic document the consolidated customs declaration (pedimento) on Tuesday of each week (RGCE 2022: Regla 3.1.30) (RGCE 2022: Regla 7.3.1) (RGCE 2022: Regla 7.3.7), in which they are recorded of all operations carried out during the previous week, which will comprehend from Monday to Sunday, complying with the provisions of articles 36 and 36A of this Law (LA: Art. 36) (LA: Art. 36A), as well as in the terms, assumptions and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules.

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  • Attach to the customs declaration (pedimento) and the electronic transmission referred to in section I of this article and, where appropriate, to the consolidated notice, in electronic or digital document, the information that verifies compliance with the regulations and non-tariff restrictions, in the terms of articles 36 and 36-A of the Law (LA: Art. 36) (LA: Art. 36A), having to declare in the customs declaration (pedimento), in the electronic transmission and, where appropriate in the consolidated notice, the corresponding accusations according to which the annexes will be considered transmitted and submitted.