On December 29, 2023, Resolution of Superintendence No. SAT-DSI-2189-2023 was published in the Official Gazette.
The following is a brief summary of the same:
The purpose of this resolution is to facilitate the registration, disqualification, deregistration and management of various activities related to importers, using the systems authorized by the Superintendence of Tax Administration. Individuals or legal entities to be registered in the Importers Registry are required to update annually the information related to their registration.
Article 5 is amended: The inactivation of the Importers' registry will be allowed when the information related to the registry is updated according to the applicable customs legislation.
Article 7 is amended: Exceptions are established for individuals or legal entities when the Intendencia de Aduanas determines that the imports are of a commercial nature, even if they do not exceed ten thousand Central American pesos ($CA10,000.00) in total of their current declarations within the 365 calendar days plus one calendar day prior to the importation they intend to make.
Article 9 is amended: Importers who are active and have registered during the validity of Agreement Number 368-2003 of the Superintendent of Tax Administration, shall have a term of three months as of the effective date of this Resolution to update the information provided in this Resolution.
The agreement becomes effective on the day of its publication, December 29, 2002.
