ARTICLE 167K: OPERATIONS TO BE CONCLUDED BY THE CUSTOMS AGENCY IN CASE OF DEATH, VOLUNTARY WITHDRAWAL, OR INCAPACITY OF THE CUSTOMS AGENT

In case of death (RGCE 2022: Regla 1.4.11), voluntary withdrawal (LA: Art. 2), withdrawal due to permanent incapacity of the customs agents that make up the customs agency, or, when they cease to be an integral part of it, the customs agency will be allowed to conclude the operations covered with the customs declarations (pedimentos) that would have been validated and paid before the date of death or withdrawal of the customs agent, within a period not exceeding two months, through the customs mandatary designated for that purpose, except in cases where it is integrated with other customs agents, assuming the one that the customs agency will continue its operation.

In the event that a customs agent that is incorporated into a customs agency dies, voluntarily withdraws or withdraws due to permanent incapacity, the customs agency may designate, from among its active customs mandataries or management partners that meet the requirements provide in article 159 of this Law (LA: Art. 159), two of them to participate in the contest to obtain the patent of the customs agent who died or withdrew. The designation must be made known to the customs authority no later than two months after the death or withdrawal of the customs agent.

Once the applicants have been designated, they will only have the right to be granted the patent of a customs agent who obtains the best results in the evaluation process, in accordance with the rules issued by the Service Tax Administration (Servicio de Administración Tributaria).

In the event that any of the designated applicants does not carry out on time the evaluations without a justified cause, or none of them get approve on the first occasion, they may submit the evaluations for a second time in the terms established by the Service Tax Administration (Servicio de Administración Tributaria) through rules.

The period referred to in the first paragraph of this article shall be terminated early on the date of completion of the process of obtaining a patent for a customs agent or when any other customs agent is integrated into the agency.