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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 78: RESPONSIBILITY OF THE CUSTOMS AGENT REGARDING THE COUNTRY OF ORIGIN DECLARED IN THE CUSTOMS DELCARATION (PEDIMENTO)

     

    For the purposes of articles 40 and 54, second paragraph, section IV of the Law (LA: Art. 40) (LA: Art. 54), the customs agents acting as consignees or mandataries of the importers and exporters, as well as the legal representatives (RLA: Art. 236) of the latter, they will be relieved of the responsibility with respect to the country of origin declared in the customs declaration (pedimento), in the case of the importation of merchandise identical or similar to those for which a compensatory fee must be paid, provided they retain a copy of the country certificate of origin or of other proof of origin documents that establish the applicable legal provisions, and verify that:

  • The brands and labels of the merchandise, as well as their packaging, correspond to the merchandise described or protected in the aforementioned documents;

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  • The documents referred to in this article, have been issued by the corresponding person or entity, in accordance with the provisions of the applicable legal provisions regarding certification of the country of origin;

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  • The documents contain the information indicated in the legal provisions applicable in the matter of certification of country of origin and are filled out, where appropriate, in accordance with the instructions established for such purposes;

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  • The tariff classification noted in the respective customs declaration (pedimento), at the subheading level in the nomenclature, corresponds to the merchandise covered by the documents related to their origin, in accordance with the rate of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación);

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  • The merchandise is likely to be considered as originating in the country indicated in the respective documents, in accordance with the rules of origin and criteria stated therein;

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  • The data recorded in the documents verifying the origin of the merchandise correspond to those indicated in the invoice, transport document, customs declaration (pedimento) or any other document used to support the importation, and

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  • In the case of certificates of country of origin, the stamps and data noted in the certificate itself, reasonably correspond to those authorized, according to those available for consultation at the Secretary of Economy (Secretaría de Economía).