DISCRETIONARY AUTHORITY IS APPROVED TO NOT IMPOSE PENALTIES FOR INFRINGEMENTS PROVIDED FOR IN THE GENERAL CUSTOMS LAW RELATED TO THE AMENDMENT OF ARTICLE 195 OF THE RLGA (RECTIFICATION OF THE DECLARATION)
First, it is important to note that subsection (c) of Article 17 of the General Customs Law (LGA) establishes that both the foreign trade operator and the intervening operator are required to provide, produce, issue, or transmit truthful, authentic, complete, and error-free information or documentation, including information that makes it possible to identify the goods before their arrival to or departure from the country, in the legally established manner and time period. In the event of non-compliance with said provision, the commission of the infringements typified in Articles 197 and 198(c) and (e) of the LGA will be applicable, identified with codes N20, N21, N77, N64, N78, N66, N79, N80, N69, N81, N71, P11, P12, P87, P69, P88, P90, and P75 of the Sanctions Table.
By means of Article 136 of the LGA, it is stated that rectification of the customs declaration proceeds without the application of a penalty in the case of advance clearance, within a period of fifteen (15) calendar days following the date the unloading is completed. However, the last paragraph of Article 195 of the RLGA identifies the situations in which the exemption from the fine provided in Article 136 of the LGA does not apply for rectification of an advance-clearance customs declaration. This was later amended in order to establish new situations that constitute exceptions to what is described in Article 136 of the LGA, and its effectiveness begins on 06/30/2025. This amendment, it should be noted, entails adjustments to the electronic rectification system that impact the operators’ operational and information-technology processes.
In this context, by means of this Resolution, discretionary authority is applied in order not to impose penalties for the infringements that arise in the process of rectifying information in the advance import declaration for consumption, which in turn could affect the timeline for its regularization during the stabilization period (from 06/30/2025 to 09/30/2025).
To view the full Resolution, please click the following link: https://tinyurl.com/49ct79nc