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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 59B: OBLIGATIONS OF THOSE WHO PROMOTE OFFICE WITHOUT THE INTERVENTION OF A CUSTOMS AGENT

    Those who promote the clearance of merchandise without the intervention of a customs agency or customs agent, must comply, without prejudice to the other obligations provided for in this Law and its Regulations (RLA: Art. 68), with the following:

  • Apply to the Service Tax Administration (Servicio de Administración Tributaria), complying with the terms and conditions established in the Regulations, to be assigned an authorization number (RGCE 2022: Regla 1.10.1) (RLA: Art. 69) (RLA: Art. 237) in order that they may transmit customs declarations (pedimentos) through the electronic customs system. (LA: Art. 6) (RLA: Art. 1) (RGCE 2022: Regla 1.10.7)

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  • To transmit to the customs electronic system in the form and periodicity that the Service Tax Administration (Servicio de Administración Tributaria), determines through rules, the statistical information of the customs declarations (pedimentos). (LA: Art. 2) (LA: Art. 184) (LA: Art. 185)

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  • Perform the corresponding acts in accordance with this Law in the clearance of merchandise, using the customs electronic system and its advanced electronic signature or digital stamp (RLA: Art. 6), or, with the corresponding technological means of identification.

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  • Have the necessary equipment to promote electronic clearance, in accordance with the rules issued by the Ministry.

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  • Use the official or electronic padlocks on the vehicles and containers that transport the merchandise of customs that they carry out, in accordance with what is established by the Service Tax Administration (Servicio de Administración Tributaria through rules (RGCE 2022: Regla 1.7.3) (RGCE 2022: Regla 1.7.4) (RGCE 2022: Regla 1.7.5) (RGCE 2022: Regla 1.7.6) (LA: Art. 89), as well as preventing the fiscal padlocks acquired from authorized manufacturers from being used in containers or vehicles that transport merchandise whose clearance has not been carried out. As well as manifest in the customs declaration (pedimento) or in the consolidated notice (LA: Art. 2), the official or electronic padlock number used in the vehicles or means of transport containing the merchandise whose clearance is made.

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  • In the case of merchandise subject to regulations and non-tariff restrictions whose compliance is carried out by electronic or digital document (LA: Art. 2) (RGCE 2022: Regla 3.1.29), write down the corresponding acknowledgment in the customs declaration (pedimento). (LA: Art. 36A) (LA: Art. 176) (LA: Art. 178)

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  • To declare, in protest of telling the truth the nature and characteristics of the merchandise and the other data related to the foreign trade operation in which it intervenes, in the official forms and documents in which they are required or, where appropriate (RGCE 2022: Regla 1.9.17) (RGCE 2022: Regla 1.9.18) in the electronic customs system. (LA: Art. 6)

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  • Accept visits ordered by the customs authorities, to verify that it meets its fiscal and customs obligations, or for specific investigations. (LA: Art. 155)