What is the customs clearance?
To understand clearly where a customs declaration is required and when it is used, one must first understand the concept of customs clearance, which is:
The set of acts and commitments that are related to the entry and exit of products to national lands. That in accordance with the different traffic and customs systems framed in the current legal provisions, they must be processed before customs.
As well as, before the customs authorities and those who introduce or subtract products from the national territory. Whatever the role or function of people in imports and those destined for exports. Additionally, customs agents, using the electronic customs system.
Seen the concept that can be said?
Given the previous concept, it can then be said that today foreign trade legislation and activity are intrinsically related to technology.
This is due to the fact that, previously, the Law, when referring to the customs application, established that it was an "Official form approved by the Secretary". What, when new technology is available, can no longer be affirmed in the petition as a document for official use.
But rather as a transmission of data by electronic means destined for the tax authority by taxpayers and is expressed as:
Those who enter or extract products from the national territory with the intention of placing them at the service of a customs procedure, are obliged to share through the electronic customs method.
This is done through an electronic document sent to customs officials, a request containing product-related data, in the contexts and conditions imposed by the Tax Administration Service.
This thanks to standards, using the specialized digital signature or the digital stamp. Additionally, they must facilitate obtaining the application with the proper information, which will include the barcode.
Instructions for filling out the customs petition
It is important to note that there is the Instructions for filling out the Petition, which can be found in Annex 22 of the General Rules on Foreign Trade Matters for the year 2014.
The instruction to fill out the petition facilitates the process
There, reference is made to the different types of petitions that exist and the completion of each of the fields from the petition key by regime to be used up to the 22 appendices.
Which integrate area codes, currencies, and even various kinds of permits according to the Secretariat empowered to regulate what is established and related to this entire process.
And other provisions required to be transmitted to the authority regarding foreign trade activity.
In order to have full command of the instructions for filling out the petition, the ideal is to have experience and knowledge in the operation of software available on the market for capturing petitions.
Only customs agents or representatives of large companies such as PEMEX have specialized workers, specifically to capture customs declarations. Many of them even specialize in the type of operation by request code, service, etc.
What data must be included in the petition?
The first information it must contain is the data of the importer or exporter, as well as the customs agent. In the same way, based on its format, it details particular points about:
- The merchandise, its type, quantity, volume, packaging, brands, total number of packages, containers, origin, value, taxable base, and any other important aspect that facilitates the identification of the merchandise.
- Compliance with limitations and non-tariff regulations.
- Customs regime, customs section, entry customs and clearance customs.
- Type of activity or operation.
- Descriptive information of the transport or carrier (data).
- Padlocks.
- Guides, manifests and bills of lading.
- Documents that reflect forms of payment.
- Matches
- Information on the rectification in the case of a request of this type.
- Now, given that we are dealing with a relevant fiscal document, it is imperative to add data to be communicated to the Treasury.
It is extremely important for those involved in foreign trade to visit the following site and learn about the customs system: Customs Regimes: What are they and how are they classified?
