1. ¿What is an Import-Export Petition?
2. ¿What documents should be attached to the petition?
3. ¿When are consolidated petitions required?
4. ¿Can merchandise be re-shipped?
5. ¿What are the Non-Customs restrictions and regulations?
6. ¿What are the Importers’ responsibilities?
7. ¿Can merchandise be seized?
8. ¿Can the information on a petition be changed?
9. ¿Qué es un mandatario?
10. GLOSARY (Spanish)

A petition is kind of a tax declaration through which the importer/exporter declares to customs the merchandise the wishes to import/export.

• Commercial invoice
• Maritime or air traffic shipment notice
• Documents verifying compliance with the non customs restrictions and regulations, if required
• Certificates of origin
• Security payment
• Weight/volume certificate
  

In all types of exporting transactions and when Maquilas and PITEX temporarily import raw materials, machinery and equipment (included in their finance minister’s approved programs).

Reshipment means transporting foreign items to the interior of the country which were previously imported to the border area. A re-shipment petition is required as well as the payment of the importing general tariff and other applicable contributions. Attached to the new petition should be a copy of the original importing petition or commercial invoice and the documents stating compliance with non customs restrictions and regulations.

These types of regulations and restrictions are established due to national security, public safety, environment protection and phytosanitary reasons.

+ Maintain inventory controls so they can differentiate what was bought inside the country and what was imported.

+ Obtain certificates of origin in order to prove where the merchandise came from.

+ Provide the customs broker with a list determining the value of the merchandise to be imported.

+ To be registered as a importer (in general and specific sectors).

Goods can only be seized under the following circumstances:

+ When they were introduced through a non authorized entry point

+ When they are transported in unauthorized ways (internal traffic)

+ When they are prohibited

+ When they are not in compliance with non customs regulations and restrictions
+ When they are not in compliance with mexican regulations

+ When compensatory fees are not paid

+ When customs documents are not available to prove merchandise was imported legally

+ When more merchandise is being transported than that being listed on the import petition documents

+ When the total merchandise value exceeds the total declared on the import petition by 10%

+ When load vehicles enter the customs area without an import petition

+ When the name or address of the supplier or importer are false or nonexistent

+ When the supplier cannot be contacted at the address provided on the import petition or invoice

+ When the invoice is fake

Yes, information can be changed:

+ Before initializing the automated system, information can be changed as many times as necessary

+ After the automated system has been initialized, information can only be changed twice, as long as no extra charges are incurred or there is a balance to cover them

Changes can be made as long as the following information is not modified:

+ Measuring units, numer of pieces and other quantitative information

+ Description and other quantitative characteristics

+ Importer-exporter’s RFC

+ Number of official locks used on the vehicles

+ Machinery serial numbers can be changed up to two times within a 90 day period

+ Temporary imports by Maquilas or PITEX can change the number of pieces, volume and other quantitative data up to two times within a 10 day period following the customs clearance.

An agent is the legal representative of the customs broker who promotes the merchandises’ customs clearance.

The requisites to be an acting agent are:

+ To have customs experience of over 2 years
+ To have power of attorney
+ To pass the exam determined by the SAT
+ To promote customs clearance representing one customs broker only

The actinc agent is jointly and severally liable for the payment of foreign trade taxes and other contributions, as well as for any other compensatory fees caused by the customs clearance.