RULE 3.7.16: APPLICATION OF SANCTION WHEN THE MERCHANDISE DOES NOT ARRIVE ON TIME AT THE DESTINATION CUSTOMS

For the purposes of article 128 (LA: Art. 128) of the Law, in the case of export or return merchandise, subject to the internal export transit regime, that are not presented within the period granted for their arrival at the customs of exit, in accordance with article 182 , section V (LA: Art. 182) of the Law, the sanction will be applied referred to in article 183, section VI (LA: Art. 183) of the Law, considering the commercial value of the merchandise.

For the purposes of article 182, section V (LA: Art. 182) of the Law, it will be considered that the infringement is not committed, when the customs agent, customs agency, customs representative, importer, exporter or carrier, have submitted a notice to the customs authorities in the terms of article 188 (RLA: Art. 188) of the Regulation, in which case the untimely arrival of the merchandise is allowed for a period equal to the maximum period of transfer established.

In the event that the merchandise in internal transit for import or export, arrive at customs outside the established deadlines, without the notice referred to in article 188 (RLA: Art. 188) of the Regulation, and provided that the customs authority has not initiated the faculties of verification aimed at verifying compliance with the arrival of the merchandise, the documents proving the arrival must be presented to the corresponding customs and the corresponding procedures must be carried out for the conclusion of the transit in the Automated Integral Customs System (Sistema Automatizado Aduanero Integral), making the payment of the fine for the untimely presentation referred to in article 184, section I (LA: Art. 184) of the Law. The foregoing, without prejudice to the other sanctions that may be applicable in the event of irregularities.

Law 41 (LA: Art. 41), 56 (LA: Art. 56), 127 (LA: Art. 127), 128 (LA: Art. 128), 129 (LA: Art. 129), 133 (LA: Art. 133), 144-B-I (LA: Art. 144B), 182-V (LA: Art. 182), 183-VI (LA: Art. 183), 184-I (LA: Art. 184), Regulation 188 (RLA: Art. 188)