4.8 Customs Process and Legal Implications
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ScribdTranslationsNATIONAL TECHNOLOGICAL INSTITUTE OF MEXICO
Technological Institute of Ciudad Juarez
Supply chain
4.8 Customs Process and Legal Implications
Class 8-9
Team:
Cd. Juárez, Chihuahua Mexico, on November 19, 2020
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Index
Introduction
4.8 Customs Process and Legal Implications..............................4
Conclusion
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Introduction
Customs are authorities or agencies located in each country that
they are responsible for collecting taxes and tariffs, in addition to coordinating
the entry and exit of goods and merchandise.
Customs play a crucial role in the import and export of
Mexico, which is actually the eleventh largest exporting economy and the twenty-first
more complex in the world. For them, any company that markets its
Products outside the country must know more about the customs system of the country.
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4.8 Customs Process and Legal Implications
By 'customs process' it is understood to mean the set of formalities that must be
fulfill the goods that enter the customs territory of a country or leave from
he, in order to ensure compliance with the relevant legislation. These
formalities impose obligations on the person related to the goods,
It can be the owner, a third party designated by them, or the carrier,
depending on the formality that must be fulfilled. In general, those
obligations consist of the presentation of the goods and the means of
transport before Customs.
In general, carrying out export or import operations
usually requires two types of formalities:
Those that are prior to the presentation of the goods declaration before
the Customs
The declaration of goods to Customs.
A. Preliminary formalities before the submission of the goods declaration
before the Customs
a) Developed by the carrier or their agent:
1) Introduction of goods into the customs territory
2) Presentation of goods at Customs
3) Download and entry into temporary deposit
b) Developed by the importer:
1) Obtaining authorization to import
Compliance with the other requirements demanded by each legislation.
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Depending on their nature, the importation of certain products may be
prohibited in a certain country, or subject to compliance with one of
the following prerequisites:
Express authorization
Registration with any entity
Health registry
B. Requirement for pre-shipment verification
Some countries have hired verification companies in order to
check, prior to shipment, certain characteristics of the goods
that are going to be imported, such as their price, quality, and quantity, and their
tariff classification. Depending on the type of merchandise in question, or of
their value, the actions of these companies are carried out, mandatorily, in the
country where the goods are located to be exported to the country of
importation. It is the responsibility of the importer to contact one of these companies,
communicate the nature of the operation and request their intervention. These emit
an inspection certificate, prior to issuance, that is required by Customs
as a necessary document to carry out the clearance or import process.
This prior inspection certificate is currently required in Argentina, Bolivia,
Ecuador, Mexico and Peru
C. Requirement for the action of a Customs Agent or Broker
A few countries require the intervention of a customs agent/broker.
to carry out the procedures before the customs authority. Generally, it is done
exception for personal effects brought by travelers, when they do not have
commercial character or intended for commerce.
D. Presentation of consular documentation
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Paraguay demands that its consular offices control, through the
corresponding visa, commercial invoices, and cargo manifests
destined for the country.
D. Presentation of consular documentation
Paraguay requires its consular offices to control, through the corresponding
visa, commercial invoices and cargo manifests destined for the country.
E. Declaration of goods to Customs
This statement constitutes the document by which the declarant expresses their
desire or intention to give the declared goods a customs destination
as provided by the law of the country, states that it meets the established requirements for this
regime and is obliged to fulfill the obligations arising from that act.
a) Goods declaration form
The declarant must inform Customs of the customs regime that will have to be
applied to the goods, for which a declaration of goods will be presented
in the format and with the content provided by Customs. The data contained in
the declaration form is generally completed by electronic means and
even, in most countries, they are also sent to Customs by means
electronics. However, in many of them it is also required that the
the declaration must also be submitted in paper form to the customs authority,
accompanied by the commercial and transport documents that serve you
base.
In general, Customs requires the following information, either in detailed form
or through a set of codes, as appropriate:
1) Requested customs regime
2) Data related to individuals:
Name and address of the declarant
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Name and address of the importer
Name and address of the consignor
3) Data related to transportation:
Mode of transportation
Identification of the means of transport
4) Data related to goods:
Description of the goods
Tariff classification of goods
Country of origin
Country of origin
Description of the packages (nature, marks, numbers)
Quantity, gross weight and net weight of the goods
5) Data for the settlement of rights and taxes:
Rates of rights and taxes
Taxable value or invoice price
Exchange rate
Delivery conditions
When it comes to taxable bases other than value, weight information, liters,
units, etc.
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Conclusion
Customs laws are very important both in domestic trade and in
international since it is the essential part of the legislation of a country, it is the
in charge of regulating the movement of goods that are exported and
important among different countries, in order to protect the economy and the
national production. This constitutes a set of legal norms which
determine the tax regime to which all people must submit
they are involved in the import and export process. They also
considers it important as it allows for the entry, exit, and transit of
merchandise through the national territory has a very important function in the
country's economy.
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Bibliography
Simón Levy Dabbah. Economic globalization. Fiscal Editions ISEF, 2003.
The text provided is a URL and does not contain translatable content.
http://ingenierosindustriales.jimdo.com/tools-for-the-engineer-
industrial/media-and-transport-management/multimodal-transport/
http://deconceptos.com/ciencias-sociales/trafico
http://regimen-aduanero.webnode.es/contactanos/clase-3/
http://www.academica.mx/comparte/1-november-unit-4-transportation
customs system and regime