Everything You Should Know About Custom Clearance

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Customs clearance is the set of acts, laws and formalities related to the entry and exit of goods from the national territory. However, according to their modalities there are three categories that we’ve explained below.

Everything You Should Know About Custom Clearance

In this article MyXBorder team- specialist in delivery from myntra to the UK will tell you the complete customs clearance process so you understand the process and complete your next international shipment.

1. Advance clearance

Advance customs clearance allows the numbering of the declaration before the arrival of the goods, so this modality does not apply when the means of transport has arrived at the place of entry into the country.

The support of this type of dispatch is to advance the import customs procedures so that the merchandise can be transferred to the warehouse of the owner or consignee; before the release, prior to the payment or granting of the guarantee of the customs tax debt, as well as the anti- dumping , compensatory duties and the General Sales Tax, when applicable.

2. Urgent dispatch

The characteristic element of urgent dispatch is the determination of the type of merchandise that can enjoy these facilities . It is important to emphasize that relief shipments are considered urgent shipments.

3. Exceptional clearance

The exceptional customs clearance allows requesting the customs destination up to a maximum period of 30 days after the date of the end of the discharge . The customs legislation warns that, after this period, the merchandise can only be submitted to the import regime for consumption.

In addition, from its validity, this dispatch modality will also bring with it the possibility that the merchandise incurs in legal abandonment at the expiration of 30 days after unloading , in the event that it has not been subjected to any customs destination.

What are the functions of customs clearance?

As we have already mentioned, customs clearance is the process that allows the entry, transit and exit of merchandise from a customs office. In order to comply with the law, a series of documents must be presented that prove the import or export of the merchandise.

So, regardless of the type of customs clearance that is used, it is important to know in detail the four main functions of each document that must be presented. Below we explain each of them:

1. Preparation of the petition

It is a format made up of blocks in which the importers, exporters and customs agent must only print the blocks corresponding to the information that must be declared as:

  • The quantity and type of merchandise.
  • Data that allows the identification of the merchandise, the origin, value and tax base.
  • Compliance with non-tariff regulations and restrictions.
  • The customs or customs section of entry and clearance.
  • The type of operation, the customs regime, among other data and documents that must be attached to the aforementioned petition.

2. Tariff classification

The tariff classification consists of the location of a certain merchandise in the fraction that corresponds to it within the General Import and Export Tax Rate and is carried out by applying the Explanatory Notes of the aforementioned rate, as well as various criteria that exist on classification.

3. Payment of contributions

The agents, their authorized representatives and the customs agents are jointly and severally liable for the payment of taxes on foreign trade and other concepts that originate due to the imports in whose customs clearance they intervene. Contributions are determined according to the tax base.

4. Determination of customs regimes

  • Final importation.
  • Temporary importation:
    • To return abroad in the same state.
    • For elaboration, transformation or repair in maquila or export programs.
  • Tax deposit.
  • Transit of goods:
    • Internal or international.
  • Elaboration, transformation or repair in a controlled area.

When does customs clearance end?

It is thought that customs clearance ends with the departure of merchandise from customs, but it does not end until the authority finishes verifying the detailed information in each of the documents presented.

To verify the information provided, it is divided into two: general and special. in the first they verify that the information complies with the Customs Law and in the second with fiscal codes stipulated by the authority.

How can your customs agent help you in the customs clearance process?

Any problem that arises from bad practice or any error in the customs clearance process, your customs broker can help you correct it. As an example, here are 2 common scenarios:

1- When a motion is not modulated

Care must be taken when this happens, since if a petition is not modulated, the tax authority has the power to consider that the merchandise was not committed to the customs procedures established in the corresponding legislation.

If that happens, the customs agent has 30 calendar days to modify the petition and rectify it, otherwise the patent would be blocked.

2- When packages or merchandise are retained in customs

When the SAT retains the package or merchandise it is because it needs to comply with some tariff regulation or restriction or depending on the case . That happens when you don’t have a customs agent or he has not done the customs clearance correctly.

If a customs agent is hired to resolve this type of problem, he will be sent to Special Procedures and the regulation that must be complied with in order for the merchandise to be released will be indicated.

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