RULE 1.3.4: REINCORPORATION IN THE PADRONES

For the purposes of articles 59, section IV of the Law (LA: Art. 59) and 85 of the Regulation (RLA: Art. 85), taxpayers who have been suspended as a precautionary measure in the Register of Importers or, where appropriate, in the Register of Importers of Specific Sectors, in accordance with article 84 of the Regulation (RLA: Art. 84) or rule 1.3.3. (RGCE 2020: Regla 1.3.3), may request that said suspension be waived, in accordance with the procedure file 7 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A).

In the event that the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) does not have sufficient elements or means to corroborate whether the taxpayer has disproved or corrected the irregularity for which it was suspended, they will be sent to the administrative unit that generated the information that led to the suspension, the evidence, allegations, and elements provided by the taxpayer, in order for the latter to carry out the analysis and assessment of the same, and report in writing to the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) within a period of no more than 15 calendar days, whether the reported omissions or inconsistencies are effectively offset or corrected, indicating whether or not it would be appropriate for the taxpayer to be reinstated in the Register of Importers or Register of Importers of Specific Sectors, or in both, provided that the General Administration of Taxpayer Services (Administración General de Servicios al Contribuyente) has previously verified compliance with the other requirements.

Importers who have been suspended pursuant to article 84 (RLA: Art. 84) of the Regulation or rule 1.3.3. (RGCE 2020: Regla 1.3.3), and they have initiated or determined an Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera) or prepared a detailed record of facts or omissions that imply the omission of contributions, compensatory fees, transition measure and, where appropriate, the imposition of sanctions, as well as tax credits, may be reincorporated to the Register of Importers and the Register of Importers of Specific Sectors, after compliance with the requirements indicated in the procedure file 7 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), when they present to the authority that has initiated the exercise of the corresponding faculties of verification, or to the collection authority, as the case may be, a free letter expressly stating the raid on the detected irregularity or corresponding determination and making the payment of the amount determined in the tax credit.

Likewise, those who have been suspended in terms of article 84 (RLA: Art. 84) of the Regulation or rule 1.3.3. (RGCE 2020: Regla 1.3.3), for having presented false documentation to prove compliance with the non-tariff regulations and restrictions at the time of importation, they may be reinstated in said Registers, after compliance with the requirements indicated in procedure file 7 / LA (Customs Law) of Annex 1-A (RGCE 2020: Anexo 1A), provided that they acquiesce to the irregularity, making the payment of the determined tax credit, not about recidivism and obtain the approval in writing of the competent authority for the issuance of said document, in which it expresses its agreement in the reincorporation to the register in question.

Law 59-IV (LA: Art. 59), Regulation 84 (RLA: Art. 84), 85 (RLA: Art. 85), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.3.3. (RGCE 2020: Regla 1.3.3), Annex 1-A (RGCE 2020: Anexo 1A)