law offices of Costa Rica (Law No. 7557) was amended by Act No. 8373. These amendments to the Act come into effect from March 5, 2004.
The most important of this amendment is that by Article 86, all goods exported to Costa Rica must be accompanied by a copy in the official declaration of Colombia customs (or the exporting country), in our case the DEX, which includes the real value of the goods, the number and amount of the invoice, container number, the gross and net, and the name of the importer.
Article 86 is reformed, the text will say: "Article 86.-customs declaration. The goods detained or disposed to leaving the customs territory, whatever the arrangements which are subjected be declared in accordance with the procedures and requirements of this Act and its regulations, by the formats approved by the Directorate General of Customs.
With statement expressed freely and voluntarily, the rate at which the goods will be subject, in addition, accepted the obligations imposed by the regime.
For all legal purposes, the customs declaration made by a customs broker means faith made under oath. The customs agent will be responsible for providing information and data necessary to determine the customs tax liability, especially for the description of the goods, tariff classification, customs value of goods, quantity, applicable taxes and compliance with tariff and non tariff regulations that apply to the goods, as provided in this Act, other laws and applicable regulations.
addition, the customs agent must provide, under oath, the name, exact address of residence and identity card of the consignee, importer or consignor and exporter, as appropriate. If it is a legal person, proof of its existence, the exact address of the home to its headquarters and its legal identity. To these purposes, the customs agent must take all necessary precautions in order to successfully complete the customs declaration, including the physical inspection of goods.
In all cases, the customs declaration must be accompanied by the original commercial invoice, certificate of origin of goods issued by the competent authority to effect, as appropriate, and copy of the exporter's customs official, including the actual value of the goods, the number and amount of the invoice, container number, the gross and net, and the name the importer.
Customs declarations shall fix the amount of customs tax liability and the advance payment of taxes, in the circumstances and conditions to be available via regulation. "
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