ARTICLE 45: SAMPLING

When in customs recognition (RLA: Art. 2) sampling is required (LFD: Art. 52) of sterile, radioactive, dangerous merchandise (RGCE 2022: Regla 3.1.3) (RGCE 2022: Anexo 23) (RGCE 2022: Regla 3.1.5) (RGCE 2022: Apendice 19) or when special installations or equipment are necessary (RLA: Art. 71) in order to take them, importers, exporters, customs agents or customs agencies, when acting on their behalf, must take them beforehand to be presented at the time of customs recognition (RLA: Art. 72). In any case, samples may be taken at the time of customs recognition or during the exercise of the faculties of verification, under the terms established by the Regulation. (RLA: Art. 75)

Importers or exporters who are registered in the register (RLA: Art. 73) (RGCE 2022: Regla 3.1.3) (RGCE 2022: Regla 7.3.3) for the sampling of sterile, radioactive, dangerous merchandise, or for those that require special facilities or equipment for their taking, they will not be obliged to present the samples referred to in the previous paragraph. (RLA: Art. 74)

The customs authorities may suspend the registration in the register referred to in this article for up to six months, when in the exercise of their faculties of verification they detect irregularities between the declared and the merchandise actually imported or exported (RGCE 2022: Regla 3.7.21). Likewise, said authorities may cancel the aforementioned registration, when the importer or exporter had been suspended three times or when the competent authorities detect any maneuver aimed at avoiding compliance with tax obligations. In both cases, the omitted tax credits will be determined and an equivalent fine of 8% to 10% of the commercial value of the merchandise that would have been imported into national territory or exported from it will be applied, declaring them in the same terms as that in which detected any irregularity in what was declared and in what was actually imported or exported, carried out in the previous six months or in the time it takes to operate if it is less, without prejudice to the other applicable penalties.

When sampling is done, the corresponding sampling certificate will be drawn up.