The customs clearance process in Mexico
Enviado por Francisco Dionicio Alvarez solano. • 25 de Abril de 2024 • Apuntes • 2.002 Palabras (9 Páginas) • 29 Visitas
[pic 1]Act 5
Name: José Antonio Ocaña Aparicio Jeanpiere Manuel Pérez Cruz Francisco Dionicio Álvarez Solano Diego Rovirosa Domínguez | Enroll number: 3055442 3021231 3054309 3062862 |
Subject: International Logistics | Professor: Edgar Montero Medina |
Module: 3 | Activity: Activity 5 |
Date: 14/04/24 | |
Bibliography:
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Part 1
The customs clearance process in Mexico:
Customs clearance is a set of acts and formalities that must be carried out so that goods can enter or leave the national territory. This process is regulated by the Federal Customs Code (CAF) and the General Customs Provisions (DGA), and is carried out through the Customs Electronic System (SEDUA).
The main stages of the customs clearance process are:
1. Identification of the customs regime: The customs regime to which the merchandise will be placed is determined, such as final import, definitive export, customs transit, tax warehouse, etc.
2. Preparation of the customs declaration: The customs declaration is prepared, which is an electronic document that contains all the information about the merchandise, such as its origin, destination, value, tariff, etc.
3. Payment of contributions: Contributions to foreign trade are calculated and paid, such as the General Tax on Imports and Exports (TIGIE), the Customs Processing Fee (DTA) and the Value Added Tax (VAT).
4. Selection of the selection mechanism: The merchandise goes through the Automated Selection Mechanism (MSA), also known as "fiscal traffic light", which determines whether a physical or documentary review is required.
5. Customs review: If the merchandise is selected for review, a physical or documentary review is carried out to verify the information declared in the customs declaration.
6. Release of the merchandise: Once all formalities have been complied with, the merchandise is released for entry or exit from the national territory
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Laws that regulate foreign trade in Mexico:
The main laws that regulate foreign trade in Mexico are:
• Federal Customs Code (CAF): Establishes the rules and procedures for customs clearance and control of foreign trade.
• Federal Foreign Trade Law (LFCE): Regulates the entry and exit of merchandise from the national territory, as well as the promotion and development of exports.
• Regulations of the Federal Foreign Trade Law (RLFCE): Establishes the provisions for the application of the LFCE.
• Customs Law (LA): Regulates the entry and exit of goods from the national territory, as well as the surveillance and control of customs.
• Regulations of the Customs Law (RLA): Establishes the provisions for the application of the LA.
The main people or entities involved in customs clearance are:
• Importer/exporter: It is the natural or legal person who imports or exports the goods.
• Customs agent: This is a professional authorized by ANAM to act on behalf of the importer/exporter in customs clearance.
• Customs: It is the place authorized by ANAM for the control of merchandise entering or leaving the national territory.
• Customs authorities: These are the authorities in charge of monitoring and controlling customs and compliance with customs laws.
• Foreign trade auxiliary organizations: These are private entities that provide services related to foreign trade, such as certification of origin, inspection of goods, etc.
Supervision of imports and exports and tax collection:
ANAM is responsible for supervising imports and exports, The SAT collecting taxes on foreign trade. The ANAM has the General Customs Administration (AGA), which is in charge of executing the country's customs policy.
The AGA has various areas to fulfill its functions, including:
• Customs: They are responsible for the physical and documentary control of merchandise entering or leaving the national territory.
• Foreign Trade Operations: It is responsible for managing customs regimes, determining tariffs and calculating contributions to foreign trade.
• Customs Intelligence: It is in charge of investigating and combating customs illegalities.
• Legal Affairs: It is in charge of legally advising the AGA and representing the ANAM in customs disputes.
Customs concepts:
Customs value: The price paid for imported goods, taking into account additional costs such as freight, insurance and interest. It is the basis for calculating customs taxes.
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