INFORMATION OF INTEREST
In SAI Customs Brokers we are to help you carry out your procedure before customs and resolve all your
doubts. Following, you´ll find information that might be supportive.
MEXICAN CUSTOMS BROKERS OBLIGATIONS
According to article 162 of the Mexican Customs Law, the Obligations of the Customs Brokers are:
- In customs formalities, always act as a customs broker.
- Comply regulations and non-tariff restrictions whose fulfillment is made by electronic or digital document and declare it on corresponding customs paperwork.
- Provide technical advice when requested by the competent authority.
- To carry out the assignment that would have been granted, so that you cannot transfer or endorse documents that are in your favor or in your name, without the express authorization and in writing of the person who granted it.
- Declare, under protest of truth, the name and fiscal address of the consignee or the consignor of the goods, the key of the Federal Register of Taxpayers of the same and the own, the nature and characteristics of the goods and the other data related to the operation Of foreign trade in which it intervenes, in the official forms and documents that are required or, as the case may be, in themechanized system.
- Form an electronic file of each of the files with the information transmitted and presented in electronic or digital message or document as part of its annexes in accordance with articles 6, 36 and 36- A of the Mexican Customs Law and other applicable provisions.
- In addition, the original of the value declaration referred to in article 59 fracc. III of Mexican Customs Law, as well as a copy of the document presented by the importer to the General Administration of Customs that verifies the order that has been given to carry out the customs clearance of the goods and if this was granted electronically must keep the corresponding acknowledgment .
- Regardless of the other fiscal obligations, the electronic file must be kept for the periods established in the Mexican Fiscal Code of the Federation.
- The electronic files generated in terms of this fraction, must be provided to the customers that correspond to them, without additional charge, who will have the obligation to keep them in terms of what is established by the third paragraph of article 6 of Mexican Customs Law.
- To present the guarantee on behalf of the importers of the possible difference in contributions and their accessories, in the terms provided in this Law, which could result in declaring a lower value than the estimated price established by the Secretariat for goods that are object of undervaluation.
- Accept the visits ordered by the customs authorities, to verify compliance with their obligations or for specific investigations
- Request the authorization of the customs authorities to be able to suspend their activities, in the cases provided for in this Law.
- Express in the customs paperwork or in the consolidated notice the official lock number used in vehicles or means of transport containing the goods whose dispatch they promote.
- Submit notice to the Tax Administration Service, within fifteen days following that in which it constitutes a company of those provided for in section II of article 163 of this Law.
- Accredit, where appropriate, before each customs office in which the patent is exercised by at least one agent authorized by the customs authority. To submit to the examinations to which it may convene annually in a general manner the
- The Tax Administration Service shall publish the general rules in which the guidelines for the application of the examinations that will be carried out by academic institutions or specialized in evaluation and that are due and previously accredited before the Tax Administration Service. All costs incurred with the application of the examinations shall be borne by the customs agents.
The following is provided by article 59 of the Mexican Customs Law:
Those who import goods shall comply, without prejudice to the other obligations provided for in this Law, with the following:
Obtain information, documentation and other means of proof necessary to verify the country of origin and origin of the goods, for purposes of tariff preferences, marking of country of origin, application of compensatory quotas, quotas and other measures established for this purpose in accordance with the Foreign Trade Law and international treaties to which Mexico is a party, and to provide them to the customs authorities when they so request.
To deliver to the customs agent who promotes the dispatch of goods, a written statement and under protest to speak truth with the elements that in the terms of this Law to determine the customs value of the goods. The importer must keep a copy of this statement and obtain the information, documentation and other evidence necessary to verify that the declared value has been determined in accordance with the applicable provisions of this Law and to provide them to the customs authorities, when they require it.
- Carrying the inventory control systems in an automated manner, which maintains at all times the updated registration of control data of foreign trade goods, which must be available to the customs authority.
Those who introduce goods under the regime of temporary importation for processing, transformation or repair in maquila or export programs; The tax deposit scheme; Or processing,
transformation or repair in a fiscalized premises, must carry the inventory control system referred to in the previous paragraph, in an automated manner.
- In case of non-compliance with the provisions of this section, it shall be presumed that the goods that are owned by the taxpayer or are under their possession or custody and those that are disposed of by the taxpayer from the date of importation, analogous or equal to those imported, are of foreign origin.
Must be registered in the Register of Importers and, where applicable, in the Register of Importers of Specific Sectors or in the Register of Sectoral Exporters which are in charge of the Tax Administration Service, for which they must be up to date in the fulfillment of their Tax obligations, as well as to accredit to the customs authorities that are registered in the Federal Taxpayers Registry and to comply with the other requirements established by the Regulations and those established by the Tax Administration Service through rules.
- In the case of dispatches involving a customs agent, it shall also deliver to the General Administration of Customs, along with the documentation required to comply with the provisions of section IV of this article, the document that verifies the charge conferred on the customs agents to carry out their operations. Said document must be sent in copy to the customs broker (s) for the corresponding file, being able to be issued for one or more operations or for certain periods. In this case, only the customs agents that have been entrusted may have electronic access to the system of full customs automation in charge of the authority, in order to use the data disclosed in the register by importers, as established in article 40 of this Law. In the event that the customs agent is not entrusted by an importer, but acts as consignee in an operation, the provisions of the preceding paragraph shall not be observed, for which purpose the Customs Administrator, By which it intends to dispatch said merchandise, so that under its strict direct responsibility authorizes the operation.
- The importer shall be exempted from the obligation referred to in the previous paragraph, provided that he adopts the electronic means of security to entrust the foreign trade operations to the customs agent which, according to rules, is indicated by the Secretariat.
- The provisions of this article shall not apply to imports made by passengers, courier and parcel companies, and by mail, when the dispatch of the same is effected in accordance with the procedure established in Article 88 of this Law.
Necessary documentation for international trade transactions.
Given the delicate nature of Customs work, it is very important that all our customers provide us with the following documentation that will serve to create a backup file and capture in our computer systems some data, which will be used for the elaboration of the pedimentos. This documentation is required only once before the start of operations.
The first step to be able to carry out operations with us is if you are registered on the Importes Registration, include in your authorized patents our 4 patents.
The documentation is as follows:
- Certified copy, by Notary Public, of the Company's Articles of Incorporation with public record of the property.
- Proof of Current Fiscal Situation (Federal Taxpayer Registration)
- Proof of address (Water, Light or recent Telephone receipt)
- Copy of registration in SHCP and its last modification
- Copy of the power of the Legal Representative with public record of the property
- Fiscal Compliance Review, current month
- Copy of valid identification of the Legal Representative, (IFE, INE, Passport, License)
- Federal Taxpayer Registration of Legal Representative
- Registration as a trading company on the border
- Other permissions. (Previous permits, quotas, phytosanitary certificates, NOM)
- Copy of the acceptance in the Register of Importers
- Assigned Charges for each patent in our company.
- Photograph of the Company where the legible name appears (fiscal data)
- Registration an access codes to single window
- Entrusts Letters
- Letters for NOM exemption
Commercial Invoice Information
The following is the information that must contain the invoice attached to the request (requirements):
For the purposes of article 36, section i, subsection a) of the law, invoices may be issued by domestic or foreign suppliers and may be submitted in original or copy.
- The commercial invoice must contain the following information:
- Place and date of issue
- Name and address of the consignee of the goods. In cases of change of addressee, the person who assumes this character will write this circumstance under protest of saying truth in all the many of the invoice.
- The detailed commercial description of the goods and the specification of them in terms of class, number of units, identification numbers, when they exist (make, model and serial number), as well as the unit and global values at the place of sale . It will not be considered a detailed commercial description when it comes in code.
- Seller name and direction.
- The lack of any of the data or requirements referred to in the previous items, as well as amendments or annotations that alter the original data, is considered as a lack of invoice, except when such omission is supplied by declaration, in protest of truth Importer, agent or customs agent. In this case, such a statement must be submitted before activating the random selection mechanism.
- When the data referred to in heading "c" above are in languages other than Spanish, English or French, they must be translated into Spanish on the same invoice or in the attached document.
- The provisions of the preceding paragraph shall also apply to the cargo manifest referred to in
article 20, section iv of the law, and to the documents indicated in article 36, section i, subsection b) of the same legal order.
- It is also necessary to indicate in the invoice the quantity of packages, boxes, pallets, batch or any other way of identifying the quantity of packages, as well as to include the weight of the same.