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Procesos > Unidad 1 Prior Recognition > Flashcards

Unidad 1 Prior Recognition Flashcards

1
Q

What is consignment?

A

An arrangement in which goods are left with a third party to sell.

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2
Q

What is shipping?

A

The physical movement of goods from one point to another.

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3
Q

What is freight?

A

The carrying of goods from one place to another by vehicle.

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4
Q

What is procurement?

A

Every activity involved in obtaining the goods and services a company needs to support its daily operations.

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5
Q

What is merchant?

A

A person who buys or sells goods in large quantities, especially one who imports or exports them.

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6
Q

What is supply chain?

A

Network of companies and people that are involved in the production and delivery of a product or service.

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7
Q

What is the legal basis for the prior recognition?

A

Art. 42 Customs Law

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8
Q

What are some requirements to become a customs agent (Art. 159 LA)?

A
  • Mexican Citizen
  • Not been convicted of a crime
  • Not be a public servant
  • Not be related to the admin.
  • Have a professional title and experience
  • RFC
  • Knowledge and psycho-technical tests
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9
Q

When will the patent be granted if you meet the requirements to be a customs agent?

A

Within 4 months, and it is personal and non-transferable

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10
Q

What do you need to be an authorized representative of a customs agent?

A

Have a power of attorney for administrative acts and have customs experience of more than 3 years

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11
Q

What does article 161 say about customs ascription?

A

A customs agent may request authorization from the SAT to act in 3 other customs offices, additional to its affiliation.

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12
Q

Can a customs agent act in a customs office other than those authorized?

A

Only for the internal transit regime

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13
Q

What article talks about the obligations of a customs agent?

A

Article 162 Customs Law

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14
Q

What is an entry summary?

A

It’s a tax document prepared by the customs broker in a form approved by the SHCP, in which the merchandise to be introduced or extracted from national territory is manifested.

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15
Q

What data does the entry summary contain?

A
  • Quantity and type of merchandise
  • Data for identifying the merchandise
  • Origin
  • Value
  • Tax base
  • RRNA’s
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16
Q

What do you need to know before elaborating an entry summary?

A
  • Tariff classification
  • Physical, technical and labeling characteristics
  • Commercial brand, model, batch, country of origin
  • Individual identification data (serial number)
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17
Q

What are the key functions of a customs agent?

A
  • Recheck the tariff classification
  • Prepare the customs malue manifestation
  • Issue certificates of origin (for export)
  • Provide updated info on foreign trade
  • Management and logistics
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18
Q

Who is the importer?

A

Businessman or company that is dedicated to buying products from foreign customers and then selling them in the local market to obtain a profit.

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19
Q

What are some characteristics of the importer?

A
  • Their suppliers are foreign countries
  • Intermediary between manufacturer and customer
  • Involved with everything in international transactions
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20
Q

What are some risks that the importer poses?

A
  • Exchange risks (foreign currency may increase value)
  • Logistics administration (have control of merchandise until destination)
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21
Q

What does Rule 1.3.6 of the RGCE talk about?

A

Authorization to import for one time only without being registered in the Importer Registry.

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22
Q

Who should register under the Specific Importer Registry?

A

A taxpayer who wishes to import goods from Annex 10 Section A of the RGCE.

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23
Q

How many sectors are in Annex 10 Section A of the RGCE? Name a few products from this Annex.

A

16 sectors total
* Explosives
* Chemical products
* Cigars
* Textiles
* Footwear

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24
Q

Who is the exporter?

A

Businessman or company that sells its products and/or services to clients abroad.

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25
Q

What registry should you register in if you want to export goods from Annex 10 Section B of the RGCE?

A

Sectoral Exporter Registry

26
Q

How many sectors are there in Annex 10 Section B of the RGCE? Name some products included in this Annex.

A

15 sectors
* Alcohol, tequila, beer
* Cigars
* Iron, gold
* Wood, paper
* Glass

27
Q

Who is the shipper?

A

Also known as a consignor, the person or company responsible for organizing and transporting goods from one point to another.

28
Q

What are some of the shipper’s responsibilities?

A
  • Safeguarding documents delivered by the client (packing list)
  • Make sure the cargo is well-secured
  • Check condition of the merchandise
  • Plan the best route to the delivery point
29
Q

What is the legal basis for the customs clearance?

A

Art. 35 Customs Law

30
Q

What is customs clearance?

A

Set of acts and formalities related to the entry of merchandise into the national territory and its exit from it, carried out before customs using Electronic Customs System.

31
Q

What is the prior recognition for?

A
  • To know the quantity of merchandise
  • Merchandise specifications (quality, labeling, serial numbers, physical and technical characteristics)
  • Origin of the merchandise
32
Q

What is direct clearance?

A

When the importer/exporter has unlimited responsibility for the acts of their representatives and assistants. (The company is responsible)

33
Q

What is indirect clearance?

A

When the companies choose representation through the Customs Agent.

34
Q

What is the legal basis for the verification of goods difficult to classify?

A

Art. 47 Customs Law

35
Q

What are the two instances when the advisory technical meetings can be held?

A
  • Before prior recognition
  • During the customs recognition
36
Q

What is the procedure prior to dispatch for the technical meetings?

A
  • Request in writing the holding of a technical meeting.
  • Provide a sample to customs
  • Customs sets date within 2 days and not exceed 5 business days
  • The administrator or representative must participate
  • Customs draws up a minute
  • Admin issues a resolution
  • Minutes and photos are sent by email
37
Q

What is the procedure during customs recognition for the technical meetings?

A
  • Within 10 days, request a technical meeting
  • Customs will hold the meeting within 3 days.
  • Correct = Resolution
  • Incorrect = PAMA
38
Q

How many samples can be taken from a merchandise?

A

Three

39
Q

Who receives the samples?

A
  • Central Administration of Laboratory and Scientific Services
  • Customs custody
  • Customs agent
40
Q

How is the sample number formed?

A
  • Code of the customs office
  • Corresponding progressive number
  • 2 digits of the year
41
Q

Within how many days does the laboratory obtains the results?

A

Within 45 days

42
Q

What is quartering?

A

Divide solids into 4 sections, take the two samples perpendicular to each other, separate, mix and repeat.

43
Q

What is the legal basis for sampling of dangerous merchandise?

A

Art. 45 Customs Law

44
Q

In what Annex of the RGCE do you find the chapters of esterile, radioactive and dangerous merchandise?

A

Annex 23 of the RGCE

45
Q

What are some products included in Annex 23 of the RGCE for dangerous merchandise?

A
  • Ch. 27: Gas, propane, butane
  • Ch. 28: Chlorine, fluorine, lead, ammonium
  • Ch. 29: Propylene, ethylene
  • Ch. 36: Gunpowder, dynamite, explosives
  • Ch. 37: Photograph films
  • Ch. 38: Fungicides
46
Q

How is the customs verification divided?

A
  • General (Customs Law): home visit, desk visit and electronic review
  • Special (Other tax codes): customs recognition and review of goods in transport
47
Q

What does Article 67 of the CFF say?

A

The taxpayer must keep all documents for at least 5 years

48
Q

What is the legal basis for the entry, exit or control of goods in authorized place and schedule?

A

Art. 10 Customs Law

49
Q

What means of transport are there according to Article 11 of the Customs Law?

A
  • Maritime
  • Ground
  • Air
  • Railway
  • River
  • Others (postal, tubes)
50
Q

What is a fiscal precinct?

A

Those places where the customs authorities carry out the functions of handling, storage, custody, loading and unloading of merchandise, inspection and customs clearance.

51
Q

What is a bonded warehouse?

A

Properties located within the facilities of customs of individuals that were granted concession by the SAT for handling, storage and custody of merchandise. Granted by bidding

52
Q

What are some requirements for bonded warehouses?

A
  • Prove to be a legal entity
  • Have moral and economic solvency
  • Technical, administrative and financial capacity
  • Shareholders with experience
  • Comply with their taxes
53
Q

For how long can the concession be granted for bonded warehouses?

A

For 20 years, with possibility of extension for another 20 years

54
Q

Where do you find the list of bonded warehouses in Mexico?

A

Appendix 6, Annex 22 of the RGCE

55
Q

Where do you find the schedules for all Mexican Customs Offices?

A

Annex 4 of the RGCE

56
Q

What is the legal basis for strategic bonded warehouses?

A

Art. 14-D Customs Law

57
Q

What are the responsibilities for those authorized for strategic bonded warehouses?

A
  • Administrate, supervise and control
  • Allow customs authorities for clearance
  • Pay for maintenance
  • Provide customs with equipment for clearance
58
Q

What is the entry summary code for strategic bonded warehouses?

A

M3, and G9 to extract for definite import

59
Q

Where can you find all strategic bonded warehouses in Mexico?

A

Appendix 21, Annex 22 of the RGCE

60
Q

What is fiscal route?

A

Route authorized by customs, used to carry out clearance, and the means in which they are transported or driven, transit of vehicles, as well as passengers who introduce merchandise.

Procesos (2 decks)

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