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| titulo | RULE 1.10.2: ASSUMPTIONS AND PERIODS OF SUSPENSION OF AUTHORIZATION TO TRANSMIT CUSTOMS DECLARATIONS (PEDIMENTOS) THROUGH THE CUSTOMS ELECTRONIC SYSTEM (SEA) |
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| nombre_clave | Regla 1.10.2 |
| contenido | 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
font-family:; 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.
font-family:; II. When merchandise of those indicated in any of the sections referred to procedure file 28 / LA (Customs Law) of Annex 1-A
font-family:; 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
font-family:; 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
font-family:; 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
font-family:;
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