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Obligations of the Customs Broker
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Obligations of the Customs Broker
What are the duties of the Customs Broker?
In customs procedures or procedures, always act as a customs agent.
In the case of merchandise subject to non-tariff regulations and restrictions whose compliance is carried out by electronic or digital document, enter the corresponding acknowledgment in the petition.
Render the technical opinion when requested by the competent authority.
Fulfill the assignment that would have been conferred, so you cannot transfer it or endorse documents that are in your favor or in your name, without the express written authorization of the person who granted it.
Declare, under protest to tell the truth, the name and fiscal address of the recipient or sender of the merchandise, the key of the Federal Taxpayers Registry of the merchandise and their own, the nature and characteristics of the merchandise and the other data related to the operation of foreign trade in which it intervenes, in the official forms and documents in which they are required or, where appropriate, in the mechanized system.
Form an electronic file of each of the requests with the information transmitted and presented in an electronic or digital message or document as part of its annexes in accordance with articles 6, 36 and 36 of this Law and other applicable provisions. Additionally, you must keep the original of the declaration of value referred to in article 59, section III of the Customs Law, as well as a copy of the document submitted by the importer to the General Administration of Customs that verifies the assignment that has been conferred to carry out the customs clearance of the goods and if it was granted electronically, you must keep the corresponding acknowledgment. Regardless of the other tax obligations, the electronic file must be kept for the periods established in the Fiscal Code of the Federation. The electronic files that are 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 this Law.
Present the guarantee on behalf of the importers of the possible difference of contributions and their accessories, in the terms provided for in this Law, which could result in declaring in the petition a value lower than the estimated price established by the Secretariat for goods that are object of undervaluation.
Accept visits ordered by customs authorities, to verify that it meets its obligations or for specific investigations.
Request the authorization of the customs authorities to suspend their activities, in the cases provided for in this Law.
To show in the petition or in the consolidated notice, the official padlock number used in the 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 at least to a representative authorized by the customs authority.
Undergo the exams to which the Tax Administration Service may convene annually. This must publish the general rules in which the guidelines for the application of the exams that will be carried out by academic institutions or specialized in evaluation and that are duly and previously accredited before the Tax Administration Service will be established. All costs generated by the application of the exams will run
Movement in 7 high-flow customs:
•Mexico City International Airport
•Customs of the CD of Mexico (Pantaco)
•Lázaro Cárdenas, Michoacán
•Nuevo Laredo, Tamaulipas
•Cancún, Quintana Roo
•Puerto Progreso, Yucatán