Declearers

Declearers

1. Person who declares or discloses to the public administration the assets that he owns to pay the corresponding taxes, by means of the declaration of the income

   • customs bond
     • direct
       • Importers, exporters, declarants of a customs and foreign trade operators
         • Any reference to "customs users" in other standards should be understood as the direct customs officers.
     • indirect
       • Any person who, in the course of his or her activity, has indirectly in the fulfillment of any formality, procedure or customs operation.

2. Authorization and qualification of importers, exporters and operators of foreign trade

   • authorized exporter
     • the person who has been authorized by the Directorate of Taxes and National Customs.
   • Authorized economic operator.
     • The importer, exporter or operator of the trade, may acquire the status of an authorized economic is based on the trust and security of the logistics chain
   • decree number 309 of 2016
     • 2
       • Importers and exporters
         • operations of more than 12 customs declarations of import and / or export, semi-annual, within years immediately prior to qualification.
       • foreign trade operators
         • Have at least 24 foreign trade operations, semester, during the 2 years prior to qualification.
         • guarantee constitution when required
         • Authorizations or issued by the Directorate of Taxes and National Customs the foreign trade operators will have an indefinite term
         • the Directorate of Taxes and Customs May authorize the extension of the authorized area as a deposit or Quick Delivery Shipment Verification Zone.
     • special treatments
       • authorized exporter
         • It may make declarations of origin or invoice declarations in accordance with established in the corresponding commercial agreement.
       • Importers, exporters and foreign trade operators, who have the quality of Authorized Economic Operator
         • Do not constitute guarantees to support the fulfillment of their obligations customs authorities.
         • Carry out customs clearance of the goods declarant's facilities.
         • Submit the request for boarding authorization at the place of embarkation
         • To submit the merchandise to the Customs Deposit regime, once the or a multimodal transport operation or a combined transport in the national territory.
         • Do not submit an advance customs declaration in cases where this is mandatory.
         • Reduce to fifty percent (50%) the value of the redemption of the goods from which they deal with numerals 2.1.1 and 2.2.1. of article 229 of this Decree.
         • Carry out consolidation or deconsolidation of cargo, cargo transportation or warehousing of goods, by customs agencies.
         • Refund the goods which at the time of the customs intervention in the and simultaneous control, are different from those negotiated and reached the country due to supplier error.
       • Importers, exporters and foreign trade operators, trusted
         • Make the consolidated payment of import duties and taxes, sanctions, interest and the value of the redemption, where applicable, in the case of a declarant.
         • To make the deferred payment of the duties and taxes that may be incurred, be a declarant.
         • Reducing guarantees to support compliance with some of its customs duties, in accordance with the provisions of the Tax and Customs National Customs.
         • In this case, the amount to be guaranteed will be the highest value required for one of the records obtained, increased by twenty percent (20%) of the value of each of the the rest.
         • Use the abbreviated customs clearance, in the case of a declarant.
         • Submit the goods to be exported to the capacity at the exporter's premises
         • Extend the quota stipulated in article 355 of this Decree to export samples with no commercial value in accordance with what was indicated by the Taxes and National Customs.
         • transport by a conveyor in the air mode, to a tank in the same place, of the cargo immobilized in the warehouses on the same conveyor.

3. Representation before customs.

   • the customs representative is the customs agency, who acts through its customs agents or auxiliaries
   • Action before the customs administration.
     • The following persons shall act before the customs administration
       • an importes, exporter or declarant without prejudice of using a customs agency
       • the customs agencies acting on behalf of importers exportes and declarants
       • general warehouses
       • the operators authorized by the direction of taxes and national customs, who reevaluate operations under the postal code system
       • the transport companies authorized by the direction of taxes and national customs
       • prior inspection of the goods
         • the declarant or customs agency may carry out the inspection by applying the risk management system, the previous inspection may be carried out for the purpose of sampling or verification of the description of the goods
         • request for authorization or authorization
           • For authorization or authorization trader shall submit an application services and accredit the fulfillment of requirements and specific in the chapter. Once the request for authorization or authorization is received, the competent official shall examination, as well as the annexed documents, with the purpose of verifying the the requirements of this Decree and in 15 counted from the day following the date receipt of the application.

4. Declarant in the customs regimes.

   • the declarant who acts in his own name to advance transits shall sign the respective customs declarations
     • scope of responsibility
       • declarant shall be liable for the documents such as compliance with the of legal requirements, as well as for the authenticity of the same. It will also the payment of duties and taxes, the value of and to which there is place
         • the liability applies without prejudice to the criminal actions that derive from the action as declarant
       • General requirements for the authorization or authorization of operators of foreign trade.
         • Be domiciled or legally represented in the country and registered in the Single Register Tax - RUT, or record that makes its times.
           • To accredit the existence and legal representation, in the case of juridical persons.
             • To have as main social object the activity for which it requests authorization or qualification
               • Demonstrate their own computer systems, compatible with services electronic computer systems of the National Tax and Customs Office.
                 • In the case of the requirement dealt with in number 4 of this article will apply when its participation in the company exceeds more than forty percent (40%) shares, shares, or social.
               • Contain the concept issued with the risk rating, according to the provided for in Article 494 of this Decree.
             • Present a schedule implementing a risk management system, assets, financing of terrorism and financing the proliferation of weapons of mass. Schedule compliance does not exceed three (3) months of that of the resolution authorization or rating, the same need for an administrative
           • Present the financial statements, certified by fiscal auditor or public accountant.
   • Consortia and temporary unions.
     • Where the transport documents and other documents supporting the foreign trade operation are consigned, endorsed or issue, correspond, in the name of a consortium or temporary union, the import, export, customs transit or customs warehouse, shall be brought forward using the Tax Identification Number, NIT, assigned to it.
       • foreign trade operator
         • Customs agencies.
           • legal person authorized by the Directorate of Taxes and National Customs to provide importers, exporters or declarants
             • will be able develop activities related to customs clearance, activity of a commercial and service nature
             • ensure that comply with the customs and foreign trade legislation in force and with any procedure or procedure for the proper application of the destinations customs
           • Any person may be represented before the customs administration by a customs agency to carry out the clearance of goods and other customs formalities related
             • Customs mandate
         • International Freight Agents
         • Airport agents, shipping agents or land agents.
         • Industries of transformation and / or assembly
         • Official postal operator or postal concessionaire
         • Express delivery or express delivery operator.
         • Multimodal transport operator.
         • Users of the temporary admission regime for inward processing
         • Conveyors and eposits
         • Control zones common to several ports or springs
         • Verification zone for fast delivery or express courier shipments.
         • Primary areas of airports, ports or docks and border crossings.
   • requirements and obligations of the importer or exporter or declarant.
     • requirements
       • when acting directly or with a customs agency
         • legal persons or natural persons
       • authorised exporter
         • Submit an application for an approved exporter.
           • Express under oath, the one understood by the signature of the writing, which the products subject to export comply with the rules of origin and other requirements established in the trade agreement.
             • Have carried out operations exceeding 4 customs declarations of export in the year immediately preceding the request.
               • Have the favorable concept issued based on the risk rating, according to as provided for in Article 494 of this Decree.
     • obligations
       • Delivery to international carrier, international freight forwarder or multimodal transport operator, information related to its Tax Identification
         • Have all the necessary supporting documents in force and with the fulfillment of the legal requirements, at the time of submission of the customs declaration.
           • Have the sworn declaration of origin in force for each of the products contained in the declarations of origin or invoice declarations that it issues.
             • Comply with the rules of origin established in the respective trade agreement
               • Keep records, documents and evidence that demonstrate compliance
                 • Issue declarations of origin or statements in invoices, only for those goods for which it has obtained authorization and which comply with established in the chapter of origin of the respective trade agreement. For this purpose, declaration of origin or invoice declaration shall state that it is a authorized exporter with the identification system established by the Directorate of Taxes and National Customs.
     • Customs registration.
       • it is the authorization or authorization, for customs purposes, granted to foreign trade operators by the competent central level agency of the Directorate of Taxes and National Customs, to fulfill the customs formalities, including customs and foreign trade operations.

5. general obligations of foreign trade operators

   • Develop the main corporate purpose for which it was authorized or authorized
   • Develop their activities only if they have the resolution of authorization or authorization granted by the Directorate of Taxes and National Customs
   • Use the assigned registration code to advance paperwork and endorse documents before the Directorate of Taxes and National Customs.
   • Maintain the requirements for authorization or authorization.
   • Provide the National Tax and Customs Office with the update of the legal representative's resumes, partners and board members directive
   • Report, on changes in legal representatives, partners and members of the board of directors; he appointment or cancellation of legal representative
   • To provide, the updating of the resumes and the certificates of study of experience, demonstrating the suitability of the person who is to handle foreign trade operations.
   • Train and provide permanent updating to the person who goes to handle foreign trade operations
   • Provide, display or deliver any information or documentation that is required
   • Access and use of electronic computer services in accordance with the protocols and procedures
   • Obligations of persons engaged in trade activities control over money laundering and terrorism.
     • Control mechanisms
       • implement mechanisms for the identification, control and monitoring of money laundering and terrorist financing risks
       • Elaborate a diagnosis of the risk of money laundering, financing the terrorism and weapons of mass destruction, based on the context of the foreign trade operator
       • Define an organizational structure that sets the policies for the design, elaboration, approval, execution and control of the administration system
       • Implement mechanisms for dissemination, training, documentation, and self-assessment of the asset laundering risk assessment system, financing of terrorism and the proliferation of weapons of mass destruction.

6. Loss of authorization or authorization by National Tax and Customs Office

   • For ordered cancellation within a sanctioning process.
   • By voluntary termination or waiver of authorization or authorization
   • By dissolution and liquidation of the legal person or by death of the person authorized natural or of the authorized place holder
   • By decision of competent authority adopted by providence in firm.
   • By not maintaining during the validity of the authorization or authorization, any of the general and special requirements foreseen in this decree.
   • Not constituting or not renewing the guarantee in accordance with the provisions of this decree
   • For not developing, for two consecutive years, the corporate purpose of its operations under the terms and conditions set forth in this decree.
   • For not carrying out import operations under the authorization granted