ARTICLE 40: WHO CAN PROMOTE THE PROCESSES RELATED TO THE CLEARANCE OF MERCHANDISE

The procedures related to the clearance of the merchandise will be promoted by importers or exporters or through customs agents or customs agencies acting as their consignees or mandataries.

Legal entities that promote the clearance of the merchandise without the intervention of customs agent or customs agency, will have the obligation (LA: Art. 59B) (RLA: Art. 68) (RLA: Art. 69) to perform customs clearance (LA: Art. 35) through its legal representative (RGCE 2022: Regla 1.10.6), which must be accredited before the Service Tax Administration (Servicio de Administración Tributaria), in the terms and conditions established in the Regulations. Said representative, at least, must meet the following requirements (RLA: Art. 236):

Individuals that promote the clearance of the merchandise without the intervention of a customs agent or customs agency, must comply with the requirements and conditions established in the Regulation. (RLA: Art. 236) (RLA: Art. 237) (RLA: Art. 238) (RLA: Art. 239) (RLA: Art. 245)

Importers and exporters who choose to dispatch the merchandise, as well as customs agents or customs agencies when they act as their consignees or mandataries (RLA: Art. 78), must comply with the obligations provided for in this Law (LA: Art. 53), relating to customs clearance. (RLA: Art. 242) (RLA: Art. 244)