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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 175: RESPONSIBILITIES OF THE CUSTOMS DICTATION

     

    The dictation will be responsible for the irregularities they commit in the dictum they prepare. (CFF: Art. 105) (CFF: Art. 104) (CFF: Art. 107)

    In the event that a sanction is applied as a result of an irregularity whose responsibility is exclusive from the customs dictation, no additional liability will be fined, or any sanction will be imposed on the company for which said dictation serves.

    The Service Tax Administration (Servicio de Administración Tributaria) may cancel the authorizations to the customs dictation for any of the following reasons, applying the procedure established in article 144-A of this Law (LA: Art. 144A):

  • When they fail to comply with the obligations inherent in the authorization, that is, carry out the analysis and interpretation of the images generated by the non-intrusive technology or, where appropriate, issue the corresponding customs dictum.

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  • When they fail to submit to the reliability evaluations determined by the Service Tax Administration (Servicio de Administración Tributaria) or the result of any evaluation is adverse.

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  • The others established by this Law (LA: Art. 175A) and those indicated in the authorization.