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| titulo | RULE 2.4.2: PROCEDURE TO CARRY OUT THE DISPATCH BY A PLACE OTHER THAN THE AUTHORIZED ONE |
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| contenido | RULE 2.4.2: PROCEDURE TO CARRY OUT THE DISPATCH BY A PLACE OTHER THAN THE AUTHORIZED ONE Companies authorized in accordance with article 11 --8-Art. 11-- of the Regulation and rule 2.4.1. --317-Regla 2.4.1--, prior to the dispatch of the merchandise that enter the national territory or are extracted from it, must inform the respective customs, 24 hours in advance, the name, registration number and date of arrival of the vessel in the case of entry into the national territory, in the case of extractions, the name of the vessel and date of departure; likewise, in addition to the description and weight or volume of the merchandise, where appropriate, the identification data of the aircraft or the means of transport in question, through which it will enter or be extracted from national territory. The authorized companies must declare the weight or volume of the merchandise that enter the national territory, in accordance with the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document, and the bill of lading, air waybill or transport document in question. The dispatch will be carried out in accordance with the following: I. Import: The customs declaration (pedimento) corresponding to the total shipment will be presented, before the automated selection module, before the merchandise is unloaded. If customs recognition is appropriate, it will be carried out at the facilities where the merchandise is unloaded in accordance with the provisions of the Law, that is, at the place authorized for entry into the national territory. If free customs clearance applies, the merchandise will be unloaded from the vessel, aircraft or means of transport in question, to the warehouse of the authorized company. The departure of the merchandise from the place authorized for their entry into the country may be carried out in several vehicles provided that a copy of the customs declaration (pedimento) under which they have been dispatched is presented, without requiring the presentation of the customs declaration (pedimento) Part II, referred to in the second paragraph, section II of rule 3.1.21. --320-Regla 3.2.21-- The certificate of weight or volume must be attached to the customs declaration (pedimento), in cases where the merchandise is presented in bulk. When the amount declared in the customs declaration (pedimento) is less than that stated in the weight or volume certificate, or that determined by the weighing or measurement system, a customs declaration (pedimento) for rectification must be submitted during the first 10 days of each month, declaring the greater amount, according to the following percentages: a) In the case of the following tariff fractions and commercial identification numbers: 2709.00.05.01, 2709.00.05.02, 2709.00.05.03, 2709.00.99.00, 2710.12.99.03, 2710.12.99.04, 2710.12.99.05, 2710.12.99.06, 2710.12.99.91, 2710.12.99.99, 2710.19 .99.03, 2710.19.99.04, 2710.19.99.05, 2710.19.99.08, 2710.19.99.91, 2710.20.01.00, 2711.11.01.00, 2711.12.01.00 (in liquid state), 2711.19.01.00 and 3826.00.01.00, if the amount declared in the customs declaration (pedimento) differs by more than 0.5%. b) In the case of the following tariff fractions and commercial identification numbers: 2711.12.01.00 (in gaseous state) and 2711.21.01.00, if the amount declared in the customs declaration (pedimento) differs by more than 1%. c) In other merchandise, if the quantity declared in the customs declaration (pedimento) differs by more than 2%. To the customs declaration (pedimento) for rectification, the weight or volume certificate and the document that certifies it as determined by the weighing or measurement system must be attached. II. Export: The customs declaration (pedimento) corresponding to the total shipment will be presented, before the automated selection mechanism, prior to the loading of the merchandise. In the case of solid or liquid bulk, the export customs declaration (pedimento) may be presented to customs within a period of 3 days following the one in which the corresponding loading maneuvers are completed, so that the data that allow quantifying the merchandise are declared truthfully. If the result of the automated selection mechanism is customs recognition, it will be done in a documentary form, without prejudice to the customs authority performing the physical examination of the merchandise. Once the customs recognition of the merchandise is concluded or when the result of the automated selection mechanism is free clearance, the merchandise may be removed from the place authorized for its exit. III. International transit: The international transit customs declaration (pedimento) will be processed, complying with the following procedure: a) Declare the corresponding customs declaration (pedimento) code according to what is indicated in Appendix 2 --379-Apendice 2--, of Annex 22, submitting the corresponding identifier code according to Appendix 8 --388-Apendice 8--, of the aforementioned Annex. Likewise, the tariff fraction and the commercial identification number must be declared. b) The total amount of merchandise included in the shipment must be declared. c) Provisionally determine the corresponding contributions in accordance with rule 4.6.10, section I --333-Regla 4.6.10--. d) Attach the weight or volume certificate. e) Present the printout of the customs declaration (pedimento) to customs with the barcode referred to in Appendix 17 --376-Apendice 17--, of Annex 22 and activate the automated selection mechanism before the discharge of the merchandise. f) In order to close the transit, it will be necessary to present the printout of the customs declaration (pedimento) to customs with the barcode referred to in Appendix 17 --376-Apendice 17--, of Annex 22 and activate the automated selection mechanism. When the modulated customs declaration (pedimento) corresponds to customs recognition, it will be carried out in a documentary manner. The company authorized according to rule 2.4.1. --317-Regla 2.4.1--, in accordance with article 133, section II --223-Art. 133-- of the Law, will be responsible for international transit, so the customs agent, customs agency, or accredited legal representative, will write down the following legend on the reverse of the printing of the customs declaration (pedimento): "_____ (name of the legal representative of the carrier) _____, on behalf of ____ (write down the name or business name of the carrier) ___, as accredited with ___________ (write down the data of the power of attorney by which accredits its personality) _____, and that has faculties to perform this type of acts, with registration number ____ (write down the registration number with customs) ____ before this customs. Through this, my representative accepts responsibility for solidarity for the tax credits that arise from the irregularities and infractions referred to in Article 133 of the Customs Law (LA), and the corresponding responsibility pursuant to the aforementioned Law, in relation to the merchandise manifested in this customs declaration (pedimento)". Following the previous legend, the signature of the carrier's legal representative must appear. When the quantities established in the merchandise exit meters are lower than those established in the customs declaration (pedimento), in the weight or volume certificate, or to that determined by the weighing or measuring system, in the percentages indicated in the following numerals, they must present the final import customs declaration (pedimento) with which the missing merchandise is protected: 1. In the case of the Tariff fractions and commercial identification numbers 2709.00.05.01, 2709.00.05.02, 2709.00.05.03, 2709.00.99.00, 2710.12.99.03, 2710.12.99.04, 2710.12.99.05, 2710.12.99.06, 2710.12.99.91, 2710.12.99.99, 2710.19.99.03, 2710.19.99.04, 2710.19.99.05, 2710.19.99.08, 2710.19.99.91, 2710.20.01.00, 2711.11.01.00, 2711.12.01.00 (in liquid state), 2711.19.01.00 and 3826.00.01.00, if the amount declared in the customs declaration (pedimento) differs by more than 0.5%, 2. In the case of the tariff fractions and commercial identification numbers 2711.12.01.00 (in gaseous state) and 2711.21.01.00, if the amount declared in the customs declaration (pedimento) differs by more than 1%. 3. In other merchandise, if the amount declared in the customs declaration (pedimento) differs by more than 2%. In case of not presenting the definitive import customs declaration (pedimento) with which the missing merchandise is protected, the infringement will be updated established in article 176, section I --233-Art. 176-- of the Law and the customs clearance must apply the sanction indicated in article 178, section I --233-Art. 178-- of the same ordinance, considering the commercial value of the merchandise. In this case, when it is proven that the difference derives from the process of conducting the merchandise, it will be possible to classify the merchandise in the tariff fraction with the commercial identification number that corresponds to the merchandise resulting from the process. In order to carry out the customs clearance of the merchandise under the terms of this section, the information indicated in the first paragraph of this rule may be provided 3 hours before the merchandise clearance. To allocate the merchandise to the fiscal deposit regime and its extraction from it for its return abroad, it will be in accordance with the rules --312-Regla 1.9.16-- and 4.5.12. --332-Regla 4.5.12--, and the merchandise must be dispatched in accordance with the procedure established in sections I or II of this rule. In order to carry out customs clearance of the merchandise under the terms of this rule, the corresponding identifier code must be declared in the customs declaration (pedimento), according to Appendix 8 --388-Apendice 22--, of Annex 22. Law 36-A --201-Art. 36A--, 133-II --223-Art. 133--, 176-I --233-Art. 176--, 178-I --233-Art. 178--, Regulation 11 --8-Art. 11--, General Rules of Foreign Trade (RGCE) 1.9.16. --312-Regla 1.9.16--, 2.4.1. --317-Regla 2.4.1--, 3.1.21. --320-Regla 3.1.21--, 4.5.12. --332-Regla 4.5.12--, 4.6.10. --333-Regla 4.6.10--, Annex 22 --367-Anexo 22-- |
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