the Ministry of Finance (SHCP) and the National Customs Agency of Mexico (ANAM) cancelled seven customs agents’ patents.

At the same time, the SHCP and ANAM reported that 40 customs agents presented omissions or irregularities as part of an evaluation since October 1.

For example, some customs agents abused tax benefits or imported goods without paying taxes correctly.

In response, Miguel Cos Nesbitt, president of the Confederación de Asociaciones de Agentes Aduanales de la República Mexicana (CAAAREM), defended his union.

“We customs agents do not lend ourselves to illicit practices, we work with conviction in favor of Mexico, we are foreign trade professionals who intervene in import and export procedures,” he said in a press release.

In an informative video, the Tax Administration Service (SAT, part of the SHCP) and ANAM referred that the following omissions were detected:

• Abuses in carrying out the importation by improperly applying the reduced rate benefit.
• Abuses in the benefits of certified companies that do not pay VAT on the importation of goods.
• Importation of diverse merchandise that, upon entry into the country, did not pay the taxes correctly.

Customs agents’ patents

Cos Nesbitt argued that few players are as closely watched and scrutinized as customs brokers in Mexico. All their accounts are audited by SAT, and ANAM has a record of our trusted personnel. When customs brokers do not comply with requirements, tax or customs obligations, or commit any infraction, they are subject to different penalties:

– They are jointly and severally liable for the payment of foreign trade taxes and other contributions and compensatory quotas derived from imports and exports. The importer is directly responsible.

– They are responsible for compliance with non-tariff regulations and restrictions.

– They are subject to disqualification, suspension, cancellation and extinction of the patent.

– Also They are subject to possible criminal sanctions.

Actions of illegality

The customs broker is, in accordance with the provisions of article 159 of the Customs Law, the natural person authorized by the Tax Administration Service, by means of a patent, to promote on behalf of others the clearance of goods, in the different customs regimes. 

“Customs brokers do not import, we only intervene in the entry and exit procedures of taxpayers’ merchandise. So it is the importers who are responsible for returning those goods that enter temporarily under a promotion program, the Ministry of Economy to grant it, the SAT to regulate it and monitor its return on time and ANAM to review the import and export process,” said Cos Nesbitt.

He added that, in the event of finding illegal acts committed, the authorities must proceed in accordance with the law.

“If any customs broker is found to have acted irresponsibly and illegally, he or she must assume responsibility and the consequences of his or her actions,” he said.