RULE 3.1.24: CONSOLIDATION OF CARGO IN DIFFERENT CUSTOMS DECLARATIONS (PEDIMENTOS)

For the purposes of article 42 (RLA: Art. 42) of the Regulation, the customs agent, customs agency, customs representative or accredited legal representative, must present the merchandise for dispatch before the automated selection mechanism through the technological device if it is about the customs or customs sections listed in Annex 3 (RGCE 2020: Anexo 3), or the "Operation document for customs clearance" of the Annex 1 (RGCE 2020: Anexo 1) or the consolidated customs declarations (pedimentos) or notices in terms of the provisions of rules 2.4.11. (RGCE 2020: Regla 2.4.12) and 3.1.33., section II. (RGCE 2020: Regla 3.1.33)

In those operations in which the technological device must not be presented, and the "Operation document for customs clearance" of Annex 1 (RGCE 2020: Anexo 1) or the technological device is not presented, the "List of documents" must be present, the printout of the "Simplified form of the Customs Declaration (Pedimento)"or printout of the "Consolidated Notice Form" of Annex 1 (RGCE 2020: Anexo 1) and the merchandise, before the automated selection module for its dispatch.

In the case of operations processed simultaneously by a customs agent, customs agency, customs representative or accredited legal representative, they must present before the automated selection module, together with the printing of the "Simplified form of the Customs Declaration (Pedimento)" or the "Consolidated Notice Format" of Annex 1 (RGCE 2020: Anexo 1) and the merchandise, the format referred to in the previous paragraph.

In the case of internal transit operations, the customs of dispatch or exit, as appropriate, must be the same for merchandise transported in the same vehicle. In the case of internal export transit operations, the format referred to in the second paragraph of this rule must be presented both at the customs of dispatch at the beginning of the transit and at the customs of exit.

When the customs authority detects surplus or undeclared merchandise, or the breach of the applicable legal provisions, and the commission of the infraction, the customs agent, customs agency, customs representative or accredited legal representative, who has processed the customs declaration (pedimento) or the consolidated notice in the case of operations with consolidated petition, will be responsible for the infractions committed.

When due to customs recognition, verification of merchandise in transport or the exercise of the faculties of verification, the customs authority detects surplus or undeclared merchandise, or the breach of the applicable legal provisions, and the commission of the infringement cannot be identified, the customs agent, customs agency, customs representative or accredited legal representative, who has processed the customs declaration (pedimento) or the consolidated notice in the case of operations with consolidated customs declaration (pedimento), will be responsible for the infractions committed.

The provisions of this rule will not be applicable to operations carried out in accordance with the provisions of rules 3.1.21., section III, subsection b) (RGCE 2020: Regla 3.1.21) and 3.1.22. (RGCE 2020: Regla 3.1.22)

In the case of definitive imports, they will not be able to make consolidated customs declarations (pedimentos), in accordance with the provisions of articles 37 (LA: Art. 37) and 37-A (LA: Art. 37A) of the Law.

Law 36 (LA: Art. 36), 36-A (LA: Art. 36A), 37 (LA: Art. 37), 37-A (LA: Art. 37A), 40 (LA: Art. 40), 43 (LA: Art. 43), 125 (LA: Art. 125), Regulation 42 (RLA: Art. 42), RGCE 1.2.1. (RGCE 2020: Regla 1.2.1), 2.4.11 (RGCE 2020: Regla 2.4.12), 3.1.21. (RGCE 2020: Regla 3.1.21), 3.1.22 (RGCE 2020: Regla 3.1.22), 3.1.33 (RGCE 2020: Regla 3.1.33), Annex 1 (RGCE 2020: Anexo 1)