RULE 3.7.26: RECTIFICATION OF THE CONSOLIDATED CUSTOMS DECLARATIONS (PEDIMENTOS)

For the purposes of article 184, section III (LA: Art. 184) of the Law, the infraction will not be considered committed, when at the closing of the consolidated customs declaration (pedimento) in accordance with articles 37 (LA: Art. 37) and 37-A (LA: Art. 37A) of the Law, the erroneous transmission of the data that allows quantifying the merchandise would have been carried out in the shipment, provided that the corresponding customs declaration (pedimento) is rectified, in the temporary import to reduce quantities and in the return or export to increase them, to which must be attached the documentation that supports the rectification, and the faculties of verification have not been initiated by the customs authority.

Law 37 (LA: Art. 37), 37-A (LA: Art. 37A), 89 (LA: Art. 89), 184-III (LA: Art. 184)