RULE 1.10.2: ASSUMPTIONS AND PERIODS OF SUSPENSION OF AUTHORIZATION TO TRANSMIT CUSTOMS DECLARATIONS (PEDIMENTOS) THROUGH THE CUSTOMS ELECTRONIC SYSTEM (SEA)

For the purposes of article 237 (RLA: Art. 237) of the Regulation, before revoking the authorization number assigned to transmit customs declarations (pedimentos), the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) may suspend it, for the assumptions and deadlines indicated below:

I. When they fail to comply with any of the requirements that were accredited to obtain the authorization number, they fail to comply with any of their obligations, or any of their legal representatives ceases to satisfy any of the requirements provided in the Law, the Regulations and rule 1.10.1. (RGCE 2020: Regla 1.10.1), it will be suspended until the requirement is remedied or the obligation is fulfilled.

II. When merchandise of those indicated in any of the sections referred to procedure file 28 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), has been imported, without having the Registry in Business Certification Scheme, under the modalities of the Value-Added Tax (Impuesto al Valor Agregado) and the Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios) or Authorized Economic Operator, or both; or the interested party is suspended in said registry; the authorization number will be suspended for a period of 2 years.

III. When the customs authorities, on the occasion of customs recognition, the verification of the merchandise in transport or the exercise of the faculties of verification, have proceeded to the precautionary embargo of the authorized merchandise for more than 5 times in a year, for any of the reasons established in article 151 (LA: Art. 151) of the Law, and a conviction has been issued, in which the customs authority has imposed tax credits exceeding $100,000.00 (one hundred thousand pesos 00/100 mn), the assigned authorization number will be suspended, for a period of 2 years.

The suspension referred to in this section will not proceed, when the precautionary embargo derives from the inaccurate tariff classification due to different criteria in the interpretation of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), provided that the description, nature and other characteristics necessary for the classification of the merchandise, coincide with the merchandise presented for customs recognition, or when the interested party agrees to the irregularity detected before the issuance of the resolution determining their tax situation.

The benefit provided for in this section will apply only once in each fiscal year, and will not be applicable when the omission of foreign trade taxes, duties and, where appropriate, corresponding compensatory fees, exceed $200,000.00 (two hundred thousand pesos 00 / 100 mn). For these purposes, the assigned authorization number will be suspended for a period of 2 years.

IV. When the authorized person has committed on more than 6 occasions in the same year, any of the infractions established in article 176 (LA: Art. 176) of the Law, for reasons other than those referred to in the previous section, and the fine and the payment of foreign trade taxes, duties and, where appropriate, corresponding compensatory fees have not been covered, or, does not guarantee it, the assigned authorization number will be suspended for a period of 2 years.

The benefit provided in the preceding paragraph will not apply when the omission of taxes on foreign trade, rights and compensatory fees that correspond exceed $100,000.00 (one hundred thousand pesos 00/100 mn).

Law 144-A (LA: Art. 144A), 151 (LA: Art. 151), 176 (LA: Art. 176), Regulation 237 (RLA: Art. 237), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.10.1. (RGCE 2020: Regla 1.10.1), Annex 1-A (RGCE 2020: Anexo 1A)