RULE 1.10.1: AUTHORIZATION FOR THE TRANSMISSION OF CUSTOMS DECLARATIONS (PEDIMENTOS) THROUGH THE CUSTOMS ELECTRONIC SYSTEM (SEA), ACCREDITATION OF LEGAL REPRESENTATIVE, ASSISTANTS AND CUSTOMS

For the purposes of articles 59-B section (LA: Art. 59B) of the Law, and 69 section I (RLA: Art. 69), of the Regulation, those interested in promoting the clearance of merchandise without the intervention of a customs agent or customs agency, must request an authorization number to transmit customs declarations (pedimentos) through the Customs Electronic System (Sistema Electrónico Aduanero), in accordance with procedure file 28 / LA (Customs Law) of the Annex 1-A (RGCE 2020: Anexo 1A).

Importers or exporters who have obtained an authorization number to transmit customs declarations (pedimentos) through the Customs Electronic System (Sistema Electrónico Aduanero), in accordance with articles 40 (LA: Art. 40) of the Law, 69 section II (RLA: Art. 69), 236 (RLA: Art. 236), 239 (RLA: Art. 239), 240 (RLA: Art. 240), 241 (RLA: Art. 241) and 242 (RLA: Art. 242) of the Regulation, must accredit their legal representatives, in the same request referred to in the previous paragraph and comply with the provisions of the aforementioned procedure file.

For the appointment of the auxiliaries and the customs referred to in articles 69, sections III and IV (RLA: Art. 69) and 239 (RLA: Art. 239) of the Regulation, the provisions of the procedure file referred to in the first paragraph of this rule must be complied with. They may not be appointment the people referred to in article 238 (RLA: Art. 238) of the Regulation.

Once authorization is obtained to transmit customs declarations (pedimentos) through the Customs Electronic System (Sistema Electrónico Aduanero), the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas) will assign each interested party an authorization number consisting of 4 digits. An extract of the authorization, including the name of the authorized person, as well as the name of the legal representative, if applicable, will be published on the Service Tax Administration (Servicio de Administración Tributaria) Portal. Likewise, in the cases in which the authorization number is suspended or revoked, said circumstance will be published on the aforementioned website.

Importers or exporters who have obtained the authorization number to transmit customs declarations (pedimentos) through the Customs Electronic System (Sistema Electrónico Aduanero), will have the obligation to keep in their files, the documents with which they have accredited the requirements of their legal representatives, which they must make available to the customs authority when it requires them.

Individuals with business activities in terms of Title II, Chapter VIII and Title IV, Chapter II, Sections I and II of the Law on Income Tax (Ley del Impuesto sobre la Renta), may not import the merchandise indicated in the Section of "Additional information" of procedure file 28 / LA (Customs Law) of Annex 1-A. (RGCE 2020: Anexo 1A)

The accreditation of the legal representatives of productive companies of the State, their subsidiary organizations and / or subsidiary productive companies and their affiliated companies, must be carried out in compliance with the requirements provided for such purposes, in the procedure file referred to in this rule.

Law 40 (LA: Art. 40), 59-B-I (LA: Art. 59B), Law on Income Tax (Ley del ISR), Title II, IV, Regulation 69-I-II-III-IV (RLA: Art. 69), 236 (RLA: Art. 236), 238 (RLA: Art. 238), 239 (RLA: Art. 239), 240 (RLA: Art. 240), 241 (RLA: Art. 241), 242 (RLA: Art. 242), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), Annex 1-A (RGCE 2020: Anexo 1A)