
Rectifiable description field.
The Bulletin No. 68 regarding the “DESCRIPTION” field in the customs declarations published in the SAT´s Portal on December 1st, 2016 is made of your knowledge. In this bulletin, it is informed to the Customs that it is possible to rectify such field according to the following:
“In compliance to the established in the article 89 of the Customs Law, in regards to the appropriateness of the rectification of a customs declaration that has been subjected to the automated selection mechanism and according to the indicated in section corresponding to ‘Headings’ of the instructive for the filling of the customs declaration, published in the annex 22 of the current RGCE, the compliance of such article is required to the Customs, considering the description field as rectifiable. This to promptly proceed with the justifications that are submitted, confirming that there are no verification faculties being executed.”
It is important to mention, that it is recommended to revise with the local Customs the appropriateness of the rectification since, while it is true that the justification is ordered according to article 89 of the Customs Law, the customs are observing that the goods object of the rectification proves the legal stay in national territory and that the customs dispatch´s formalities have been fulfilled. This could be verified through the customs declaration and its annexes; otherwise, the customs could consider the rectification inadmissible arguing that the customs dispatch´s formalities of the goods object of the rectification have not been fulfilled at the time of entrance to national territory, therefore the regularization of the goods is ordered.
Consult with the experts of TLC Asociados the updates to the normativity to fulfill its correct compliance.
This publication can be checked in the following link:
http://www.sat.gob.mx/sala_prensa/boletin_tecnico/Documents/Boletin2016_P068.pdf
Without anything else at the moment, do not hesitate to contact us.
Sincerely,
Foreign Trade and Customs Consultancy Division of
TLC Asociados, S.C.
tlcnegocios@www.tlcasociados.com.mx
Partial or total reproduction is prohibited. All rights reserved to TLC Asociados, S.C. The content of this article is not a private consultation, therefore, TLC Asociados, S.C., and its team and author, are not responsible for any interpretation or use that the reader or recipient could give to it.
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