RULE 3.1.40: CUSTOMS CLEARANCE WITHOUT BEING MODULATED

Those who have the customs declarations (pedimentos) for import, export, return or transit of merchandise, which have not been modulated in the automated selection mechanism, whose merchandise have entered, left or arrived, may request authorization before the corresponding customs for their modulation in the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), in accordance with procedure file 54 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

The foregoing, without prejudice to the other sanctions that may be applicable in the event of irregularities.

When the customs declaration (pedimento) modulated in terms of the present procedure, corresponds to customs recognition, it will be carried out in a documentary manner.

The provisions of this rule will also be applicable to the consolidated customs declarations (pedimentos) referred to in article 37 (LA: Art. 37) of the Law and its Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents.

Law 35 (LA: Art. 35), 37 (LA: Art. 37), 150 (LA: Art. 150), 176 (LA: Art. 176), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)