Custom Duties

Custom Duties

1. Indirect

   • Person who intervenes indirectly, in compliance with formalities, formalities or customs operations.

2. Direct

   • Importers, exporters and persons engaged in foreign trade operations.
     • Authorization
       • Exporter authorized
         • is understood as such, the person who has been authorized by the Directorate of Taxes and National Customs
       • Authorized economic operator
         • may acquire the status of authorized economic operator, which is based on the trust and security of the logistics chain
     • qualification
       • Importers, exporters and traders of reliable foreign trade
         • Importers and exporters: Have operations exceeding twelve (12) customs declarations of import and / or export, every six months, within two (2) years
         • Foreign trade operators: Have at least twenty-four (24) foreign trade operations, every six months, for two (2) years
     • Special Treatments
       • Authorized Exporter:It may issue declarations of origin or invoice declarations in accordance with established in the corresponding commercial agreement
       • Importers, exporters and foreign trade operators, having the status of Authorized Economic Operator
   • shall act before the customs administration through their legal representatives, customs agents, maritime agents, airports or those representing land transport
     • prior inspection of the goods: upon prior notice from the customs authority, the importer to a customs agent may carry out the prior inspection of the goods imported into the national customs territory

3. the declarant is the importer, exporter, as well as the postal traffic operator, the express delivery or express mail carrier or the carrier in the transhipment and cabotage regimes

   • is required to have the RUT, will be responsible for the payment of the rights, tax, interest, redemption value and sanctions
   • requirements
     • obligations
       • have all required supporting documents in force, prepare and submit the declaration of value when it occurs, apply the provisions in an advance ruling, keep the supporting documents, deliver to the international carrier and use electronic information services
     • be domiciled and legally represented in the country, have RUT, manifest status, have made four customs declarations of final export

4. Foreign Trade Operators

   • the natural person, the legal entity or branch of a foreign company, which participates or intervenes, directly or indirectly, in the destinies, regimes, customs operations or in any customs formalities
     • It is the authorization or authorization, for customs purposes, granted to foreign trade operators by the competent agency at the central level of the National Tax and Customs Office,
     • General Obligations
       • Develop the main corporate purpose
       • develop only activities if they have the authorization resolution
       • guarantee the information delivered, comply with the customs obligations manually
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5. Customs agents

   • legal person authorized by the national direction of taxes and national customs to provide representation services to importers, exporters or declarants in the customs clearance
     • any person may be represented before the customs administration by a customs agency
       • the customs agencies will be responsible for compliance with the customs formalities derived from their performance
         • the customs agencies are prohibited from carrying out any consolidation or deconsolidation of cargo, cargo transportation or merchandise stores
           • the customs agencies must have approved, updated and at the disposal of the direction of taxes and national customs the manuals of function of each one of the positions and processes with their respective procedures