ARTICLE 161: CUSTOMS IN WHICH A CUSTOMS AGENT CAN OPERATE

The customs agent's patent entitles the holder to act before an ascription customs; however, the customs agent may request authorization from the Service Tax Administration (Servicio de Administración Tributaria) to act in a customs additional to the one for which the patent was granted (LA: Art. 160). Customs authorities must grant authorization within a period not exceeding two months (RGCE 2022: Regla 7.3.8), provided that (RGCE 2022: Regla 1.4.2) the customs agent proves that it is up to date on compliance of their tax obligations.

Under no circumstances may a customs agent be authorized to carry out clearance in more than three additional customs to the one of its affiliation. When the customs agent expressly waives a custom that had been authorized under the preceding paragraph of this article, they may submit a request to be authorized to act in another customs.

In cases of abolition of any customs (LA: Art. 143), the customs agents assigned to it or authorized may request re-registration to the Service Tax Administration (Servicio de Administración Tributaria). (RGCE 2022: Regla 1.4.2)

The customs agent may act at customs other than its affiliation or those authorized, when promoting the clearance for the internal transit regime of merchandise that are going to be or have been destined for another customs regime at the customs of its ascription or other authorized. (RGCE 2022: Regla 4.6.16)