RULE 3.7.25: INFRINGEMENT DUE TO INACCURATE DATA (ANNEX 19)

For the purposes of article 247 (RLA: Art. 247) of the Regulation, the infraction will not be considered committed referred to in article 184, section III (LA: Art. 184) of the Law, in the following cases:

I. When the customs authority finds discrepancies between the packages or bundles declared in the customs declaration (pedimento), and those transmitted in accordance with rule 1.9.19. (RGCE 2020: Regla 1.9.17), provided that the quantity of merchandise declared in the customs declaration (pedimento) coincides with that of the shipment.

II. When the discrepancy in the data related to the amount declared for contributions, derives from arithmetic or typing errors, provided that it does not harm the tax interest.

When, due to customs recognition or the exercise of faculties of verification, the customs authority detects the omission or inaccurate data, in the customs documentation that protects the merchandise, will update the provisions of article 185, section II (LA: Art. 185) of the Law, in relation to the infraction referred to in article 184, section III (LA: Art. 184) of the Law, and the customs authority will determine and apply the fine provided that it is the data indicated in Annex 19. (RGCE 2020: Anexo 19)

Law 43 (LA: Art. 43), 184-III (LA: Art. 184), 185-II (LA: Art. 185), Regulation 247 (RLA: Art. 247), General Rules of Foreign Trade (RGCE) 1.9.19. (RGCE 2020: Regla 1.9.17), Annex 19 (RGCE 2020: Anexo 19)