Pedro Trejo Vargas Source: Courtesy
The customs regime ands the fiscal and administrative status given to foreign trade goods, since it determines the destination, characteristics, scope and limitations that they will have, as well as the personal, commercial, economic or industrial activity that the merchandise may be subject to. The correct determination of the customs regime is important since the final or temporary destination in Mexico or abroad that will be given to a merchandise in each case will depend on it, avoiding negative fiscal and administrative repercussions.
Regarding the transit regime This “consists of the transfer of goods, under fiscal control, from one national customs office to another.” It is divided in two: internal transit to import or export and international transit by national or foreign territory.
In both, customs has control of the goods by means of the electronic verification of the arrival and its means of transport to the customs office, which will be in charge of their dispatch, their departure, their arrival or their re-entry into national territory, as the case may be. .
This regime is provisional as long as the final regime to which the merchandise will be destined is determined, since once the transit is concluded it will cease to subsist to give way to the final regime to which the merchandise will be destined. For example, when it comes to internal transit for export, the final regime of the merchandise will be the export regime that was dispatched with a transit notice. After the customs operation is concluded, the transit and the documentation with which this operation was protected will only have value for statistical purposes, unless the customs has detected any irregularity in the operation.
Some advantage If the transit system is used, the merchandise can be cleared in a less congested internal customs office where the importer, exporter, legal representative or customs agent has personnel or offices to carry out the final release of the merchandise, avoiding unnecessary expenses of Representative offices at the border, as well as saving time in the lines of the platforms or loading modules of the customs located in said territorial borders. However, this regimen is highly audited and over-regulated due to the misuse that economic agents gave it and due to the non-arrival of the goods to customs.
Now with the use of technologies, the AEO certification and commercial partners, the registration of transport companies and jointly responsible parties, as well as the modernization of the customs systems and federal roads, it must be made more flexible in order to decongest the dispatch services in the entry and exit points of the country and since it is a potential tool to detonate new logistics corridors and ports in Mexico, like some that already exist, if they are effectively used in this era characterized by the use of post-COVID-19 technologies.
The author is Partner Director of Consulting and ENCOR Services, Advisor to the Foreign Trade Committee of Index Nuevo León.
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