When an individual or an entity imports or exports any kind of goods, they must hire a customs broker who will be responsible, as the contracting party is, for the accuracy and truthfulness of all data and information provided in the customs declaration, determining the customs regime of the goods, performing an appropriate tariff classification, paying all foreign trade duties, and making sure that the importer/exporter has all the documents that prove the performance of all its obligations in terms of non-tariff-related regulations and restrictions governing such goods. The following bullets describe in greater detail the main functions of Grupo Soher during the customs clearance process:

The Customs Declaration is a taxation document filled in a form approved by the Secretaría de Hacienda y Crédito Público (Mexico’s Secretariat of Finance and Treasury). It is a dynamic format, composed of several columns. Importers, exporters and their customs brokers or legal representatives should only print the columns corresponding to the information that must be declared such as: quantity and kind of the goods, the data that allows its identification, origin, value, taxable base, as well as the performance of non- tariff regulations and restrictions, customs port or section of entry and clearance, type of operation, and customs regime, among other pieces of data and all the documents that have to be attached to the customs declaration. This form is submitted to the customs administration office by means a customs broker or legal representative which will be the importers or exporter’s agent or consignee. The customs declaration is a very important document in terms of foreign trade as it supports the legal stay and possession of foreign goods in the country.

Customs brokers and legal representatives are responsible for this classification. The client must provide them with the necessary information regarding the goods identification and qualities so that they are capable of classifying them properly as the payment of tariffs and the execution of non-tariff regulations and restrictions depends on that. The tariff classification is the location of any given goods in the appropriate segment within the General Import and Export Tariff Taxes. This classification is performed by applying the Explicative Notes of the abovementioned Tariff, as well as several existing criteria regarding classification. In fact, all goods are classified under this tariff, which has a systematic, harmonized, and codified order in which each won is identified by a numeric string that is read from left to right by pairs. The numbers identify the chapter, entry, sub-entry, and tariff. The first six numbers are at a general level (chapter, entry, sub-entry), i.e. these identify goods worldwide and the last two numbers (tariff), are given by the country levying the foreign trade taxes.

As per Article 35 of the Mexican Customs Law, brokers, their authorized agents and legal representatives are solidarily responsible for the payment of foreign trade taxes and other duties arising from the customs clearing process they intervene in. Duties are determined based on the taxable base.

All goods entering the country may be allocated to one of the following customs regimes:

  1. definitive import
  2. temporal import:
    • Goods returning abroad in the same state.
    • For manufacturing, repair, or transformation in “maquila” or export programs.
  3. Bonded warehouse.
  4. Goods in transit .
    • Internal.
    • international.
  5. Manufacturing, transformation or repair at a bonded warehouse.
  • Definitive imports.
  • Temporal imports and those derived from it.
  • Bonded warehousing.
  • Bonded warehousing for events and exhibitions.
  • Manufacturing, transformation, and repair at bonded warehouses.
  • Virtual operations for INMEX companies.
  • Regime changes.
  • Donations.
  • Imports with customs accounts.
  • Draw back imports.
  • Complementary customs declaration.
  • Customs declaration amendment for PROSEC application.
  • Bulks, machinery, and auto parts.
  • Definitive exports.
  • Temporal exports.
  • Regime changes.
  • Regularizations.
  • Temporal export returns.
  • Collection of cargo with our own transports.
  • Goods consolidation.
  • BL customs procedures speed up.
  • Certificate of origin procedure speed up.
  • Goods transport overlook from the unloading site to alongside ship.