The Mexico-United States-Canada Treaty (USMCA) establishes a Subcommittee on the Application of Customs Legislation (Customs Subcommittee), made up of representatives of the governments of each Party, to address issues related to potential or actual customs offenses.
The Customs Subcommittee should work to identify regional priorities of mutual interest and programs to detect, prevent and combat tax evasion and other customs offenses.
It must also identify and discuss opportunities for the exchange of customs information and commercial information or information between the Parties that facilitate the detection, prevention and combat of customs offenses.
Another of its functions is to provide a forum to debate the proposed initiatives for the application of customs legislation, including by identifying areas of coordination and cooperation, as appropriate, especially those related to the detection, prevention and combat of customs offenses.
Customs Subcommittee
It should also facilitate the exchange of information on best practices in the application of customs legislation and in the management of customs compliance;
The Customs Subcommittee will also provide a forum to discuss guidance or technical assistance and support for capacity building, including specific training programs, on matters related to compliance and enforcement of customs legislation.
Also provide a forum for discussion, in order to identify and improve joint initiatives for compliance and enforcement of customs legislation on issues of mutual interest, including with respect to customs offenses, such as deterrence of tax evasion and circumvention of laws and measures related to safeguards, anti-dumping, and anti-subsidies.
Additionally, you must identify the appropriate government representatives to address the issues raised in the Subcommittee on the Application of Customs Legislation and share your contact information;
It shall inform the Customs and Trade Facilitation Committee about the measures for the application of customs legislation implemented by a Party that may have an impact on its customs procedures with respect to a matter covered by this Chapter; and participate in other matters related to customs offenses that the Parties decide.
Meetings
The Parties will designate and notify a contact point for the Subcommittee on the Application of Customs Legislation in accordance with Article 30.5 (Coordinator of the Treaty and Contact Points).
The Subcommittee on the Application of Customs Legislation shall meet within one year from the date of entry into force of this Agreement, and later when the Parties decide.
