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Obligations of the Customs Broker
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Responsibilities and Obligations of the Importer
Manual to Obtain Digital Seals for VUCEM
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Obligations of the Importer
What are the obligations of the Importer?
I. Keep the inventory control systems in an automated manner, which keep at all times the updated record of the control data of foreign trade merchandise, which must be available to the customs authority.
Those who introduce goods under the temporary import regime for processing, processing or repair in maquila or export programs; the tax deposit scheme; or that of elaboration, transformation or repair in an audited area, must carry the inventory control system referred to in the previous paragraph, in an automated manner.
In the event of non-compliance with the provisions of this section, it will be presumed that the goods that are owned by the taxpayer or that are in 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.
II. Obtain the 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 that purpose under the Foreign Trade Law and international treaties to which Mexico is a party, and provide them to the customs authorities when they require it.
III. Deliver to the customs agent that promotes the dispatch of the goods, a statement in writing and under protest of telling the truth with the elements that in the terms of the Customs Law allow to determine the customs value of the goods. The importer must keep a copy of said statement and obtain the information, documentation and other means of proof necessary to verify that the declared value has been determined in accordance with the applicable provisions of the Customs Law and provide them to the customs authorities, when they require it.
In the case of dispatches in which a customs agent intervenes, you must also deliver to the General Customs Administration, together with the documentation that is required to comply with the provisions of the following section IV, the document that verifies the assignment conferred to the agent or agents customs to perform their operations. Said document must be sent in copy to the customs agent (s) for its corresponding file, and may be issued for one or more operations or for specific periods. In this case, only the customs agents that have been entrusted, may have electronic access to the integral customs automation system in charge of the authority, in order to use the data disclosed in the register by the importers, as established in the article 40 of the Customs Law. In the event that the customs agent has not been entrusted by an importer, but acted as a consignee in an operation, the provisions of the preceding paragraph will not be observed, for which the Customs Administrator is empowered, for which it is intended to dispatch said merchandise, so that under his strict direct responsibility he authorizes the operation.
The importer will be exempted from the obligation referred to in the preceding paragraph, as long as he adopts the electronic security means to entrust foreign trade operations to the customs agent who, by means of rules, indicates the Ministry of Finance and Public Credit.
IV. Be registered in the Register of Importers and, where appropriate, in the Register of Importers of Specific Sectors or in the Register of Sectorial Exporters that are in charge of the Tax Administration Service, for which they must be up to date in compliance with their tax obligations, as well as accredit before the customs authorities that are registered in the federal taxpayers registry and comply with the other requirements established by the Regulation and those established by the Tax Administration Service through rules.
The foregoing provisions shall not apply to imports made by passengers, by courier and courier companies and by post, when they are dispatched in accordance with the procedure established in Article 88 of the Customs Law.
Likewise, those who introduce or extract merchandise from the national territory to be destined for a customs regime, are obliged to transmit by electronic document to the customs authorities the information related to its value and, where appropriate, other data related to its commercialization, before its customs clearance, in the terms and conditions established by the Tax Administration Service through rules, which shall be understood as transmitted once the corresponding acknowledgment issued by the customs electronic system is generated. The acknowledgment must be declared in the petition, for the purposes of article 36 of the Customs Law and other applicable provisions.
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