In this regard, taxpayers will be suspended from the register of importers and / or sectors if they have as legal representative a member of a company or a natural person who has been suspended for one of the established reasons and has not distorted them, except in cases of submission of a notification of suspension or deletion of the RFC or having ceased to carry out operations for 12 months. [3] The provisions of this Article shall apply to the legal representative of natural persons when they facilitate the clearance of goods without the intervention of a customs agent through that representative. (VERSE: Art. 40) (LA: Art. 59B) Therefore, the main functions of the freight forwarder are the management and coordination of transport and other services such as storage, packaging, insurance contract, transport of goods, customs procedures? and even banking procedures. Two years after the reform of the provisions of the Customs Law, the figure of the legal representative has changed the procedures of foreign trade in Mexico, since it represents the competence of the customs agent. h) has not proved or corrected its tax situation in the case referred to in the eighth paragraph of Article 69-B of the SBB, if this legal entity has received tax revenue during a tax year from one or more taxpayers who are in the case referred to in Article 69-B.4 of the SBB, for an amount exceeding USD 8,658,790.00. The figure of the customs representative is essential for conducting trade operations worldwide, as his main task is to facilitate the import and export of goods subject to customs control and to implement trade policy measures. Differences between customs brokers and legal representatives The function of customs representative may be exercised mainly by any natural or legal person in accordance with the provisions of Regulation (EU) No 952/2013 laying down the Union Customs Code and RD 335/2010 referred to above. [9] See Article 42, penultimate paragraph, and 48 of the SBB. A customs agent is a person who independently carries out the private activity, customs clearance of goods, and who is authorized by the Tax Administration Service (SAT) to carry out this activity by means of a patent. The customs representative is responsible for managing the entire documentary relationship with the tax administration, advising his client on customs matters and providing up-to-date information on foreign trade changes, trends and statistics. On the other hand, the legal representative practices without holding a patent.
It acts by means of a notarial deed issued by the importer or exporter. This representative must be registered with the SAT. Advantages of direct customs clearance with the legal representative figure If the legal representatives are located in case of non-compliance, the customs authority initiates the procedures for applying for or cancelling the above-mentioned registration. Its main tasks are: tariff classification, calculation of customs value and correct application of established original dimensions. Depending on the nature of the goods, the management of relevant trade controls will also be very important. Finally, one of the most important functions of the customs agent is the issuance of certificates of origin in accordance with the agreement that the EU has concluded with the country of destination. This is done through special forms on this product, which comply with the rules of origin of the corresponding trade agreement. This document is used both by the importer at the time of importation and in the customs declaration. Customs legislation provides that customs agents and offices are the legal representatives of importers and exporters in the following cases:[8] (d) In the case of acts and communications resulting from the examination or examination of goods, during their stay in tax matters by reason of their dispatch. Carriers work directly with customers throughout the transportation process, finding the best route for goods, managing paperwork, and negotiating with external agents. However, customs representatives work more focused on receiving goods and effectively manage the entire customs process.
In a changing world like the customs world, the customs representative is obliged to know first-hand the rules governing international trade and to keep abreast of their changes. – The specialty of the customs broker is customs clearance (which allows efficiency and effectiveness with more simplicity). – The most important task is to ensure compliance without risk to the importer and when the customs agent is directly or jointly and severally liable, or at risk of being suspended or cancelled. As already mentioned, the customs representative is the professional authorized by the Customs and Excise Directorate to supervise the goods to be exported and imported and to carry out all operations related to these operations. The duties of the customs representative go beyond administrative procedures, since he also performs logistical and advisory functions in foreign trade. in addition, representatives of persons who do not reside in Germany or abroad and with whose intervention they carry out activities giving rise to contributions, up to the amount of those contributions, as well as those appointed in accordance with tax regulations and those intended for tax purposes, up to the amount of the contributions or uses, to which the applicable provisions refer. Derived from the reform of the regulation of customs legislation, published in the Official Gazette of the Federation on April 20, 2015, the field of foreign trade in Mexico undergoes an important change, since from this reform, in addition to the customs agent, a new actor enters who intends to compete with customs agents in terms of import and export of products. which the customs authority defines as the legal representative. However, the legislation allows freight transport companies to also act as customs representatives in accordance with the requirements established for this purpose, thus becoming a global operator. For all this, it is important to keep track of who the legal representatives are, to identify the type of representation and to verify compliance with the obligations established by customs tax regulations. – The unlimited liability of the person represented by the acts of the representative.
(g) It appears on the list referred to in the fourth paragraph of Article 69-B of the SBB because it has been definitively located in the event of a presumption of having issued securities protecting non-existent transactions under this Article.
