Múltiples riesgos en las operaciones aduaneras e indicadores
El británico William Thomson Kelvin mencionó: “Cuando se puede medir aquello de lo que se habla y se puede expresar en números, se conoce algo del tema; pero cuando no se puede medir, cuando no se puede expresar en números, el conocimiento es pobre e insatisfactorio”.
I. Despacho Aduanero de Mercancías
En términos generales, en el procedimiento aduanero que deben cumplir los contribuyentes y terceros interesados en efectuar la introducción al territorio nacional, circulación, o salida de mercancías de este, es llevar a cabo el “Despacho Aduanero” conforme con lo establece la normatividad aduanera cumpliendo con todos los requisitos y particularidades que sean necesarios, aunque el procedimiento es solo uno, es factible identificarlo en tres fases.
| Previo al Despacho | Durante el Despacho | Posterior al Despacho |
| Obtener la documentación e información necesaria para la elaboración de la declaración aduanera de las mercancías objeto del trámite de importación o exportación. | Presentar las mercancías, medio de transporte y la declaración ante la autoridad aduanera, salvo las excepciones establecidas conformes al tipo de tráfico u operación que establezca la normatividad aduanera. | Conservar la documentación e información para amparar la legal estancia, tenencia y circulación de las mercancías, así como para acreditar la materialidad de las operaciones |
II. Riesgos y Riesgos Legales
¿Qué son los Riesgos? Las directrices de la Gestión del Riesgos ISO 31000:2018 mencionan que los riesgos son el efecto de la incertidumbre sobre los objetivos. Asimismo, las directrices de la Gestión del Riesgos Legales ISO 31022:2020 señalan que los riesgos legales son los relacionados con asuntos legales, regulatorios y contractuales, y de derechos y obligaciones extracontractuales.
Ejemplo: Si una empresa importadora o exportadora tiene por objetivo incrementar la comercialización o exportación de sus productos en un determinado porcentaje en el supuesto de un embargo o retención de las mercancías por parte de la autoridad aduanera al omitir el cumplimiento de una regulación no arancelaria o detectar que cierta cantidad de mercancía no fue declarada, impedirá el logro de sus objetivos, hasta en tanto no se resuelva la situación jurídica por el incumplimiento legal.
Como sabemos, la autoridad aduanera toma en consideración ciertos criterios de selectividad para someter a reconocimiento o revisión a las mercancías de comercio exterior, por lo que existe un grado de incertidumbre si las mercancías serán sujetas a revisión o no durante el despacho aduanero. Por otro lado, si el importador o exportador no estableció controles de revisión de la información, documentación o la cantidad física de las mercancías previo a la presentación de la declaración aduanera ante la autoridad aduanera, o en su caso, no cuenta con una certificación aduanera, existe mayor probabilidad que al momento de ser revisadas las mercancías se detecte la inconsistencia y no pueda aplicar alguna atenuante sobre la sanción.
En la operación aduanera las sanciones y penalidades aplicables por el incumplimiento de las obligaciones aduaneras pueden ser múltiples según la gravedad del ilícito, por lo que pueden aplicarse sanciones no económicas, multas, penas privativas de libertad y consecuencias jurídicas para las personas morales que impiden la continuidad del negocio.
Siguiendo con el ejemplo: Una empresa realiza la importación de mercancías sensibles que se encuentran sujetas al cumplimiento de regulaciones y restricciones no arancelarias (aviso, certificado, permiso) y al pago de impuesto de importación y demás contribuciones. En este supuesto la autoridad detecta mercancías declaradas que no cumplen con el permiso, y mercancías no declaradas que no fue cubierto el pago de impuestos correspondiente. ¿Cuáles son de forma indicativa las posibles sanciones aduaneras aplicables?
| Tipo | Infracciones o Delitos | Consecuencias |
| Infracción aduanera 176, I LA 178, I LA | Omitiendo el pago total o parcial de las contribuciones que deban cubrirse. | Multa del 130% al 150% de los impuestos omitidos. |
| Infracción aduanera 176, I LA 178, IV LA | Omitiendo el pago total o parcial de las cuotas compensatorias que deban cubrirse. | Multa del 70% al 100% del valor comercial. |
| Infracción aduanera 176, II LA 178, IV LA | Sin permiso de las autoridades competentes o sin cumplir cualesquiera otras regulaciones o restricciones no arancelarias. . | Multa del 70% al 100% del valor comercial. |
| Infracción fiscal aduanera 76 CFF | Cuando la comisión de una o varias infracciones origine la omisión total o parcial en el pago de contribuciones. | Multa del 55% al 75% de las contribuciones omitidas. |
| Procedimiento administrativo en materia aduanera 151, II LA | Cuando se trate de mercancías de importación o exportación prohibida o sujeta a las regulaciones y restricciones no arancelarias y no se acredite su cumplimiento o, en su caso, se omita el pago de cuotas compensatorias. | Embargo precautorio de mercancías y medios de transporte. |
| Padrones de importadores y sectoriales 1.3.3, XVIII RGCE | Tengan créditos fiscales firmes y/o créditos fiscales determinados que, siendo exigibles, no se encuentren pagados o garantizados en alguna de las formas permitidas por el CFF, por infracciones distintas a las señaladas en la fracción XIX de la 1.3.3 de las RGCE, y en cada caso sean por más de $100,000.00. | Suspensión del padrón de importadores y padrones sectoriales. |
| Delito de contrabando 102, I y II CFF 104 CFF | -Omitiendo el pago total o parcial de las contribuciones que deban cubrirse.
-Omitiendo el pago total o parcial de las cuotas compensatorias que deban cubrirse. -Sin permiso de autoridad competente, cuando sea necesario este requisito. |
Diversas penalidades. |
| Responsabilidad penal para la persona Jurídica 11 Bis, B, VII CPF | Delito de contrabando 102 CFF. | Diversas penalidades. |
En contexto, la evaluación de riesgos legales aduaneros es importante llevarla a cabo de forma integral, y no de manera individual por sanción, considerando las infracciones administrativas y los delitos aduaneros con el objetivo de conocer el impacto total de la consecuencia al que pueden ser sujetos los importadores o exportadores derivado del incumplimiento de obligaciones aduaneras.
III. Indicadores para el Control de las Operaciones
En la práctica aduanera es importante identificar el desempeño o rendimiento de las funciones o actividades que realizan los distintos departamentos en una organización o de terceros involucrados para la toma de decisiones.
La ISO 31000:2018 recomienda que para demostrar los compromisos de la gestión de riesgo se realice la medición e informe como parte de los indicadores de desempeño, y la ISO 31022:2020 señala que deben establecerse indicadores de riesgos apropiados y combinados para las alertas tempranas.
Por otro lado, la ISO 37301 del Sistema de gestión de cumplimiento, establece que la organización debe desarrollar, implementar y mantener un conjunto de indicadores apropiados que ayudarán la organización al evaluar el logro de sus objetivos de cumplimiento y evaluar su cumplimiento actuación.
Frecuentemente, el diseño e implantación de indicadores históricos, de tiempo real o de pronóstico para medir el grado de eficiencia, cumplimiento y riesgos se toman como referencia los elementos SMART: específicos (specific), medibles (measurable), alcanzables (achievable), relevantes (relevant) y temporales (timely).
En este contexto, algunos indicadores que podrán ser aplicados en la operación aduanera son los siguientes:
| Indicadores | Descripción |
| Riesgos y Riesgos Legales | •Cantidad y monto de las declaraciones aduaneras con respecto los tipos de sanciones aplicadas por la autoridad y la auditadas previamente.
•Cantidad y monto declaraciones aduaneras con respecto las declaraciones complementarias elaboradas con aplicación o sin aplicación de sanciones. •Cantidad y monto de las declaraciones presentadas por la regularización de mercancías con relación a las mercancías que no amparan la legal estancia o tenencia. •Cantidad y monto de las declaraciones en donde se haya iniciado un proceso algún tipo de proceso legal con respecto las resoluciones favorables. |
| Desempeño | •Porcentaje de revisión y desaduanamiento de las mercancías objeto de las operaciones de comercio exterior con respecto de las mercancías o declaraciones revisadas.
•Porcentaje de reducción de las sanciones cometidas o detectadas previamente con relación al personal de la organización y de la agencia aduanal y la formación o capacitación recibida. •Porcentaje de pedimentos validados con relación a los prevalidos de la agencia aduanal y autorizados por la organización. •Porcentaje de riesgos identificados de acuerdo con el nivel de gravedad. |
| Cumplimiento | •Porcentaje de aplicación y seguimiento del control de riesgos y riesgos legales.
•Porcentaje de evaluación acreditada con respecto la formación y capacitación del personal de la organización. •Porcentaje de efectividad de los planes de contingencia y certificaciones aduaneras con respecto las sanciones. •Porcentaje de las obligaciones de cumplimiento normativo y compromisos voluntarios de la organización y de los socios comerciales con respecto las revisiones internas o visitas de inspección. •Porcentaje de actualización de los medios de control con respecto las reformas legales o nuevas medidas de control de las autoridades. |
En resumen, es necesario implementar y diseñar indicadores a fines que puedan ser utilizados por el área de comercio exterior y aduanas para revisar el desempeño y el cumplimiento de las actividades realizadas, así como identificar aquellas que se encuentran en riesgo de incumplimiento que pueden tener una repercusión en la empresa con la finalidad de establecer controles adecuados que permitan mitigar el impacto en la organización.
Referencias bibliográficas:
Alcolea, Jose Miguel, Pardo, Juana Maria. Defensa Corporativa Compliance. España. Editorial Thomson Reuters Aranzadi. 2019.
Álvarez, Marcos. Cuadro de Mando Retail, Los Indicadores Claves (KPI) de los Comerciantes Altamente Efectivos. México. PROFIT Editorial. 2013.
Antón Teixidó, Judith. Practicum Compliance 2020. Indicadores y Reporting. Editorial Thomson Reuters Aranzadi. España. Año 2019.
Casanovas Ysla, Alain. Guía Práctica de Compliance según la Norma ISO 37301:2021. España. Editorial AENOR. 2021.
Verdet Ródenas, María del Mar. Practicum Compliance 2020. Sistema Disciplinario. España. Editorial Thomson Reuters Aranzadi. 2019.
“En TLC Asociados desarrollamos un equipo multidisciplinario de expertos en auditorías y análisis de riesgos para asesorar y dar cumplimiento en operaciones de comercio exterior”.
Para más información o comentarios sobre esta publicación contacte a:
División de Consultoría
TLC Asociados SC
Prohibida la reproducción parcial o total. Todos los derechos reservados de TLC Asociados, S.C. El contenido del presente artículo no constituye una consulta particular y por lo tanto TLC Asociados, S.C., su equipo y su autor, no asumen responsabilidad alguna de la interpretación o aplicación que el lector o destinatario le pueda dar.
The British William Thomson Kelvin said: “When you can measure what you are talking about and express it in numbers, you know something about it; but when you cannot measure it, when you cannot express it in numbers, your knowledge is poor and unsatisfactory”.
I. Customs Clearance of Goods
In general terms, the customs procedure that taxpayers and third parties interested in the introduction into the national territory, circulation, or exit of goods from it, must comply with is to carry out the “Customs Clearance” in accordance with the provisions of the customs regulations, complying with all the necessary requirements and particularities, although the procedure is only one, it is feasible to identify it in three phases.
| Before Clearance | During Clearance | After Clearance |
| Obtain the necessary documentation and information for the preparation of the customs declaration of the goods subject to the import or export procedure. | Present the goods, means of transport and the declaration before the customs authority, except for the exceptions established according to the type of traffic or operation established by the customs regulations. | Keep the documentation and information to support the legal stay, possession and circulation of the goods, as well as to prove the materiality of the operations. |
II. Risks and Legal Risks
What are Risks? The ISO 31000:2018 Risk Management guidelines mention that risks are the effect of uncertainty on objectives. In addition, the ISO 31022:2020 Legal Risk Management guidelines state that legal risks are those related to legal, regulatory and contractual matters, and non-contractual rights and obligations.
Example: If an importing or exporting company has the objective of increasing the commercialization or export of its products by a certain percentage in the event of an embargo or retention of the goods by the customs authority for failing to comply with a non-tariff regulation or detecting that a certain amount of goods was not declared, it will prevent the achievement of its objectives, until the legal situation is resolved due to the legal noncompliance.
As we know, the customs authority takes into consideration certain selectivity criteria to subject foreign trade goods to examination or review, so there is a degree of uncertainty as to whether or not the goods will be subject to review during customs clearance. On the other hand, if the importer or exporter did not establish controls to review the information, documentation or the physical quantity of the goods prior to the presentation of the customs declaration before the customs authority, or in its case, does not have a customs certification, there is a greater probability that when the goods are reviewed, the inconsistency is detected and no mitigation of the penalty can be applied.
In the customs operation, the sanctions and penalties applicable for non-compliance with customs obligations may be multiple depending on the seriousness of the offense, so non-economic sanctions, fines, imprisonment and legal consequences for legal entities that prevent the continuity of the business may be applied.
Continuing with the example: A company imports sensitive goods that are subject to compliance with non-tariff regulations and restrictions (notice, certificate, permit) and to the payment of import taxes and other contributions. In this case, the authority detects declared goods that do not comply with the permit, and undeclared goods for which the corresponding tax payment was not covered. What are the possible applicable customs penalties?
| Type | Violations or Offenses | Consequences |
| Customs infringement 176, I LA 178, I LA | Omitting the total or partial payment of the contributions that should be covered. | Fine of 130% to 150% of the omitted taxes. |
| Customs infringement 176, I LA 178, IV LA | Failing to pay all or part of the countervailing duties to be paid. | Fine from 70% to 100% of the commercial value. |
| Customs infringement 176, II LA 178, IV LA | Without permission of the competent authorities or without complying with any other regulations or non-tariff restrictions. . | Fine from 70% to 100% of the commercial value. |
| Customs tax infringement 76 CFF | When the commission of one or several infractions originates the total or partial omission in the payment of contributions. | Fine of 55% to 75% of the omitted taxes. |
| Administrative procedure in customs matters 151, II LA | When the merchandise in question is of prohibited import or export or subject to non-tariff regulations and restrictions and its compliance is not accredited or, in its case, the payment of compensatory quotas is omitted. | Precautionary seizure of goods and means of transportation. |
| Importers and sectorial registries 1.3.3, XVIII RGCE | They have firm tax credits and/or determined tax credits that, being enforceable, are not paid or guaranteed in any of the forms allowed by the CFF, for infractions other than those indicated in section XIX of 1.3.3 of the RGCE, and in each case are for more than $100,000.00. | Suspension of the importers’ registry and sectorial registry. |
| Smuggling offense 102, I and II CFF 104 CFF | – Omitting the total or partial payment of the contributions to be covered.
-Omitting the total or partial payment of the compensatory quotas that should be covered. -Without permission of the competent authority, when this requirement is necessary. |
Various penalties. |
| Criminal liability for the legal person 11 Bis, B, VII CPF | Smuggling offense 102 CFF. | Various penalties. |
In context, it is important to carry out the evaluation of customs legal risks in a comprehensive manner, and not individually by sanction, considering administrative infractions and customs offenses in order to know the total impact of the consequence to which importers or exporters may be subjected as a result of noncompliance with customs obligations.
III. Indicators for the Control of Operations
In customs practice, it is important to identify the performance of the functions or activities performed by the different departments in an organization or third parties involved for decision making.
ISO 31000:2018 recommends that to demonstrate risk management commitments, measurement and reporting should be performed as part of the performance indicators, and ISO 31022:2020 states that appropriate and combined risk indicators should be established for early warnings.
On the other hand, the ISO 37301 Compliance Management System states that the organization should develop, implement and maintain a set of appropriate indicators that will assist the organization in assessing the achievement of its compliance objectives and evaluate its compliance performance.
Frequently, the design and implementation of historical, real time or forecast indicators to measure the degree of efficiency, compliance and risks are based on SMART elements: specific, measurable, achievable, relevant and timely.
In this context, some indicators that may be applied in the customs operation are as follows:
| Indicadores | Descripción |
| Risks and Legal Risks | -Number and amount of customs declarations with respect to the types of penalties applied by the authority and those previously audited.
-Number and amount of customs declarations with respect to complementary declarations prepared with or without application of sanctions. -Number and amount of declarations presented for the regularization of merchandise with respect to merchandise that does not cover the legal stay or possession. -Number and amount of declarations in which a process of some type of legal process has been initiated with respect to favorable resolutions. |
| Performance | -Percentage of review and clearance of goods subject to foreign trade operations with respect to the goods or declarations reviewed.
-Percentage of reduction of penalties committed or previously detected in relation to the organization’s and the customs agency’s personnel and the training received. -Percentage of validated pedimentos in relation to those issued by the customs agency and authorized by the organization. -Percentage of risks identified according to the level of severity. |
| Compliance | -Percentage of implementation and monitoring of risk control and legal risks.
-Percentage of accredited evaluation with respect to training and qualification of the organization’s personnel. -Percentage of effectiveness of contingency plans and customs certifications with respect to sanctions. -Percentage of compliance obligations and voluntary commitments of the organization and business partners with respect to internal reviews or inspection visits. -Percentage of control means updated with respect to legal reforms or new control measures by the authorities. |
In summary, it is necessary to implement and design indicators that can be used by the foreign trade and customs area to review the performance and compliance of the activities carried out, as well as to identify those at risk of non-compliance that may have an impact on the company in order to establish adequate controls to mitigate the impact on the organization.
Bibliographic references:
Alcolea, Jose Miguel, Pardo, Juana Maria. Defensa Corporativa Compliance. España. Editorial Thomson Reuters Aranzadi. 2019.
Álvarez, Marcos. Cuadro de Mando Retail, Los Indicadores Claves (KPI) de los Comerciantes Altamente Efectivos. México. PROFIT Editorial. 2013.
Antón Teixidó, Judith. Practicum Compliance 2020. Indicadores y Reporting. Editorial Thomson Reuters Aranzadi. España. Año 2019.
Casanovas Ysla, Alain. Guía Práctica de Compliance según la Norma ISO 37301:2021. España. Editorial AENOR. 2021.
Verdet Ródenas, María del Mar. Practicum Compliance 2020. Sistema Disciplinario. España. Editorial Thomson Reuters Aranzadi. 2019.
“In TLC Asociados, we develop a multidisciplinary team of experts in audits and risk analysis for consulting and ensuring compliance with foreign trade operations”.
For further information or comments regarding this article, please contact:
Consulting Division
TLC Asociados SC
A total or partial reproduction is completely prohibited. All rights are reserved to TLC Asociados, S.C. The content of this article is not a consultation; therefore, TLC Asociados S.C., its team and its author do not assume any responsibility for the interpretations or implementations the reader may have.
The British William Thomson Kelvin said: “When you can measure what you are talking about and express it in numbers, you know something about it; but when you cannot measure it, when you cannot express it in numbers, your knowledge is poor and unsatisfactory”.
I. Customs Clearance of Goods
In general terms, the customs procedure that taxpayers and third parties interested in the introduction into the national territory, circulation, or exit of goods from it, must comply with is to carry out the “Customs Clearance” in accordance with the provisions of the customs regulations, complying with all the necessary requirements and particularities, although the procedure is only one, it is feasible to identify it in three phases.
| Before Clearance | During Clearance | After Clearance |
| Obtain the necessary documentation and information for the preparation of the customs declaration of the goods subject to the import or export procedure. | Present the goods, means of transport and the declaration before the customs authority, except for the exceptions established according to the type of traffic or operation established by the customs regulations. | Keep the documentation and information to support the legal stay, possession and circulation of the goods, as well as to prove the materiality of the operations. |
II. Risks and Legal Risks
What are Risks? The ISO 31000:2018 Risk Management guidelines mention that risks are the effect of uncertainty on objectives. In addition, the ISO 31022:2020 Legal Risk Management guidelines state that legal risks are those related to legal, regulatory and contractual matters, and non-contractual rights and obligations.
Example: If an importing or exporting company has the objective of increasing the commercialization or export of its products by a certain percentage in the event of an embargo or retention of the goods by the customs authority for failing to comply with a non-tariff regulation or detecting that a certain amount of goods was not declared, it will prevent the achievement of its objectives, until the legal situation is resolved due to the legal noncompliance.
As we know, the customs authority takes into consideration certain selectivity criteria to subject foreign trade goods to examination or review, so there is a degree of uncertainty as to whether or not the goods will be subject to review during customs clearance. On the other hand, if the importer or exporter did not establish controls to review the information, documentation or the physical quantity of the goods prior to the presentation of the customs declaration before the customs authority, or in its case, does not have a customs certification, there is a greater probability that when the goods are reviewed, the inconsistency is detected and no mitigation of the penalty can be applied.
In the customs operation, the sanctions and penalties applicable for non-compliance with customs obligations may be multiple depending on the seriousness of the offense, so non-economic sanctions, fines, imprisonment and legal consequences for legal entities that prevent the continuity of the business may be applied.
Continuing with the example: A company imports sensitive goods that are subject to compliance with non-tariff regulations and restrictions (notice, certificate, permit) and to the payment of import taxes and other contributions. In this case, the authority detects declared goods that do not comply with the permit, and undeclared goods for which the corresponding tax payment was not covered. What are the possible applicable customs penalties?
| Type | Violations or Offenses | Consequences |
| Customs infringement 176, I LA 178, I LA | Omitting the total or partial payment of the contributions that should be covered. | Fine of 130% to 150% of the omitted taxes. |
| Customs infringement 176, I LA 178, IV LA | Failing to pay all or part of the countervailing duties to be paid. | Fine from 70% to 100% of the commercial value. |
| Customs infringement 176, II LA 178, IV LA | Without permission of the competent authorities or without complying with any other regulations or non-tariff restrictions. . | Fine from 70% to 100% of the commercial value. |
| Customs tax infringement 76 CFF | When the commission of one or several infractions originates the total or partial omission in the payment of contributions. | Fine of 55% to 75% of the omitted taxes. |
| Administrative procedure in customs matters 151, II LA | When the merchandise in question is of prohibited import or export or subject to non-tariff regulations and restrictions and its compliance is not accredited or, in its case, the payment of compensatory quotas is omitted. | Precautionary seizure of goods and means of transportation. |
| Importers and sectorial registries 1.3.3, XVIII RGCE | They have firm tax credits and/or determined tax credits that, being enforceable, are not paid or guaranteed in any of the forms allowed by the CFF, for infractions other than those indicated in section XIX of 1.3.3 of the RGCE, and in each case are for more than $100,000.00. | Suspension of the importers’ registry and sectorial registry. |
| Smuggling offense 102, I and II CFF 104 CFF | – Omitting the total or partial payment of the contributions to be covered.
-Omitting the total or partial payment of the compensatory quotas that should be covered. -Without permission of the competent authority, when this requirement is necessary. |
Various penalties. |
| Criminal liability for the legal person 11 Bis, B, VII CPF | Smuggling offense 102 CFF. | Various penalties. |
In context, it is important to carry out the evaluation of customs legal risks in a comprehensive manner, and not individually by sanction, considering administrative infractions and customs offenses in order to know the total impact of the consequence to which importers or exporters may be subjected as a result of noncompliance with customs obligations.
III. Indicators for the Control of Operations
In customs practice, it is important to identify the performance of the functions or activities performed by the different departments in an organization or third parties involved for decision making.
ISO 31000:2018 recommends that to demonstrate risk management commitments, measurement and reporting should be performed as part of the performance indicators, and ISO 31022:2020 states that appropriate and combined risk indicators should be established for early warnings.
On the other hand, the ISO 37301 Compliance Management System states that the organization should develop, implement and maintain a set of appropriate indicators that will assist the organization in assessing the achievement of its compliance objectives and evaluate its compliance performance.
Frequently, the design and implementation of historical, real time or forecast indicators to measure the degree of efficiency, compliance and risks are based on SMART elements: specific, measurable, achievable, relevant and timely.[5]
In this context, some indicators that may be applied in the customs operation are as follows:
| Indicadores | Descripción |
| Risks and Legal Risks | -Number and amount of customs declarations with respect to the types of penalties applied by the authority and those previously audited.
-Number and amount of customs declarations with respect to complementary declarations prepared with or without application of sanctions. -Number and amount of declarations presented for the regularization of merchandise with respect to merchandise that does not cover the legal stay or possession. -Number and amount of declarations in which a process of some type of legal process has been initiated with respect to favorable resolutions. |
| Performance | -Percentage of review and clearance of goods subject to foreign trade operations with respect to the goods or declarations reviewed.
-Percentage of reduction of penalties committed or previously detected in relation to the organization’s and the customs agency’s personnel and the training received. -Percentage of validated pedimentos in relation to those issued by the customs agency and authorized by the organization. -Percentage of risks identified according to the level of severity. |
| Compliance | -Percentage of implementation and monitoring of risk control and legal risks.
-Percentage of accredited evaluation with respect to training and qualification of the organization’s personnel. -Percentage of effectiveness of contingency plans and customs certifications with respect to sanctions. -Percentage of compliance obligations and voluntary commitments of the organization and business partners with respect to internal reviews or inspection visits. -Percentage of control means updated with respect to legal reforms or new control measures by the authorities. |
In summary, it is necessary to implement and design indicators that can be used by the foreign trade and customs area to review the performance and compliance of the activities carried out, as well as to identify those at risk of non-compliance that may have an impact on the company in order to establish adequate controls to mitigate the impact on the organization.
Bibliographic references:
Alcolea, Jose Miguel, Pardo, Juana Maria. Defensa Corporativa Compliance. España. Editorial Thomson Reuters Aranzadi. 2019.
Álvarez, Marcos. Cuadro de Mando Retail, Los Indicadores Claves (KPI) de los Comerciantes Altamente Efectivos. México. PROFIT Editorial. 2013.
Antón Teixidó, Judith. Practicum Compliance 2020. Indicadores y Reporting. Editorial Thomson Reuters Aranzadi. España. Año 2019.
Casanovas Ysla, Alain. Guía Práctica de Compliance según la Norma ISO 37301:2021. España. Editorial AENOR. 2021.
Verdet Ródenas, María del Mar. Practicum Compliance 2020. Sistema Disciplinario. España. Editorial Thomson Reuters Aranzadi. 2019.
“In TLC Asociados, we develop a multidisciplinary team of experts in audits and risk analysis for consulting and ensuring compliance with foreign trade operations”.
For further information or comments regarding this article, please contact:
Consulting Division
TLC Asociados SC