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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 41: CASES IN WHICH THE CUSTOMS AGENT IS THE LEGAL REPRESENTATIVE

     

    Customs agents and customs agencies will be legal representatives of importers and exporters, in the following cases:

  • In the case of the actions that derive from the customs clearance of the merchandise, provided they are held within the fiscal precinct.

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  • In the case of notifications (CFF: Art. 134) (CFF: Art. 137) (CFF: Art. 139) arising from the customs clearance of merchandise.

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  • In the case of the records or written documents referred to in articles 150 and 152 of this Law. (LA: Art. 150) (LA: Art. 152)

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  • In the case of the actions and notifications that derive from the inspection or verification of the merchandise, during their stay in the fiscal area by virtue of their dispatch.

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    Importers and exporters may express in writing to customs authorities that said representation has ceased, provided that it is presented once the corresponding record or document has been notified.

    The customs authorities shall notify the importers and exporters, as well as the representatives referred to in this article, of any procedure that is initiated after customs clearance, outside the fiscal precincts. (RGCE 2022: Anexo 5)