RULE 3.7.7: TECHNICAL MEETINGS OF TARIFF CLASSIFICATION

For the purposes of articles 2, section XV (LA: Art. 2), 43 (LA: Art. 43), 45 (LA: Art. 45), 47 (LA: Art. 47), 150 (LA: Art. 150) and 152 (LA: Art. 152) of the Law, it will be as follows:

I. In the case of merchandise for which there is reasonable doubt regarding the tariff classification and, where appropriate, the commercial identification number that will be declared in the customs declaration (pedimento), for merchandise that is not difficult to identify that requires analysis by the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), nor has a inquiry been submitted to the customs authority in terms of article 47 (LA: Art. 47) of the Law to determine its correct tariff classification, the customs agent, customs agency, customs representative, importer or exporter, may request in writing, under the terms of rule 1.2.2. (RGCE 2020: Regla 1.2.2), to the customs authority the holding of a technical advisory meeting of tariff classification and, where appropriate, the commercial identification number prior to the dispatch of the merchandise, in accordance with the guidelines issued for this purpose by the General Customs Administration (Administración General de Aduanas), which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal, in order to present the necessary elements to determine the tariff classification and, where appropriate, the commercial identification number that corresponds to the susceptible merchandise to be submitted for dispatch.

The customs authority must set the date for holding the technical meeting within a period that will not exceed 2 days from the date of receipt of the request, and it will be held within 5 days after receipt of the request.

II. When, on the occasion of customs recognition, the customs authority determines a different tariff classification and, where appropriate, a commercial identification number different from those of the customs agent, customs agency, customs representative, importer or exporter, declared in the customs declaration (pedimento) for merchandise that it is not difficult to identify that requires analysis by the Central Administration of Customs Legal Support (Administración Central de Apoyo Jurídico de Aduanas), nor has an inquiry been submitted to the customs authority in terms of article 47 (LA: Art. 47) of the Law, the customs agent, customs agency or customs representative, the importer or exporter, may offer, within the period of 10 days referred to in articles 150, fifth paragraph (LA: Art. 150) and 152, fifth paragraph (LA: Art. 152) of the Law, the holding of a technical advisory meeting for tariff classification and, where appropriate, determining the commercial identification number in accordance with the guidelines issued for this purpose by the General Customs Administration (Administración General de Aduanas), which will be announced on the Service Tax Administration (Servicio de Administración Tributaria) Portal, in which the elements and information that they were used for the tariff classification of the merchandise are provided.

The corresponding customs authority will hold the technical meeting within 3 days of its offer.

In the event that as a result of the technical advisory meeting it is agreed that the tariff classification and, where appropriate, the commercial identification number declared by the customs agent, customs agency, customs representative, the importer or exporter, is correct, the customs authority will issue the final resolution in favor of the interested party and, where appropriate, will agree to lift the embargo and the immediate delivery of the merchandise, leaving it without effect. Otherwise, the procedure will continue its legal course.

The provisions of this rule do not constitute a court.

Law 2-XV (LA: Art. 2), 40 (LA: Art. 40), 41 (LA: Art. 41), 43 (LA: Art. 43), 45 (LA: Art. 45), 47 (LA: Art. 47), 150 (LA: Art. 150), 152 (LA: Art. 152), General Rules of Foreign Trade (RGCE) 1.2.2. (RGCE 2020: Regla 1.2.2)