ARTICLE 150: CUSTOMS ADMINISTRATIVE PROCEDURE (PAMA)

Customs authorities (LA: Art. 2) will raise the act of initiation (RLA: Art. 200) of the administrative procedure in customs matters, when on the occasion of customs recognition (LA: Art. 2) (LA: Art. 144), of the verification of merchandise in transport (LA: Art. 144) or for the exercise of the faculties of verification, embargo merchandise cautiously (LA: Art. 2) in the terms provided by this Law. (LA: Art. 151) (RGCE 2022: Regla 3.7.21)

The act must include:

The interested party must be required to designate two witnesses and indicate address (RGCE 2022: Regla 1.1.2) to hear and receive notifications within the territorial circumscription of the competent authority to process and resolve the corresponding procedure, except in the case of passengers (RGCE 2022: Regla 3.2.1), in which case, they may indicate an address outside said circumscription.

The interested party will be warned that if the witnesses are not appointed or the designated ones do not accept to function as such, whoever practices the diligence will designate them; that of not indicating the address, of indicating one that does not correspond to him or his representative (LA: Art. 41), to vacate the address indicated without notice to the competent authority or indicating a new address that does not correspond to him or his representative, to disappear after the initiation of the faculties of verification or to oppose the proceedings of notification of the acts related to the procedure, refusing to sign the act that are drawn up for that purpose, the notifications that are personal (CFF: Art. 137) will be carried out in court (CFF: Art. 139), provided that, in the latter case and in the case of customs recognition, there is approval from the customs administrator.

Said act must indicate that the interested party has a period of ten business days (RGCE 2022: Regla 3.7.13), counted from the following day the date on which the notification takes effect (CFF: Art. 135), in order to offer the evidence and formulate the allegations that are appropriate to its right. (RGCE 2022: Regla 6.2.3)

When the precautionary embargo is generated due to an inaccurate tariff classification, a technical advisory board may be offered within the indicated period (RGCE 2022: Regla 3.7.5) to define whether or not the tariff classification expressed in the customs declaration (pedimento) is correct (LA: Art. 2); This meeting must be held within three business days of their offer. If the tariff classification stated in the customs declaration (pedimento) is correct, the customs authority that initiated the procedure will agree to lift the embargo and deliver the merchandise, leaving the same without effect, otherwise, the procedure will continue its legal course. The provisions of this paragraph do not constitute an instance.

The authority that draws up the respective act must deliver to the interested party, a copy of the act of initiation of the procedure, movement that will be considered notified.