On January 10, 2023, Superintendency Resolution No. SAT-DSO-1771-2022 of the Superintendency of Tax Administration was published in the Official Gazette, which resolves the provisions related to definitive exports and reimports from a ZDEEP.
Administrative provisions related to definitive exports and reimports to and from a ZDEEP Public Special Economic Development Zone through partial entries and withdrawals for formalization through a monthly merchandise declaration:
On January 10, 2023, Superintendency Resolution No. SAT-DSO-1771-2022 of the Superintendency of Tax Administration was published in the Official Gazette, which resolves the provisions related to definitive exports and reimports from a ZDEEP.
Below is a brief summary of it:
The resolution applies to Economic Operators authorized by the Customs Service, who, due to the nature of their operations and in their capacity as users of services or trade, permanently export national merchandise to a Public Special Economic Development Zone -ZDEEP-, may do so. through partial income and formalize it through a merchandise declaration on a monthly basis.
In cases of reimportation, the Authorized Economic Operator that considers it necessary to reimport definitively exported merchandise in accordance with the previous article, must comply with what is indicated in the Central American Uniform Customs Code and what is regulated in its regulation, in this case, may reimport through partial withdrawals and formalize through a merchandise declaration on a monthly basis.
Authorized Economic Operators interested in carrying out their operations through this modality must request the corresponding authorization from the customs delegation assigned in the Public Special Economic Development Zone -ZDEEP, since said delegation is responsible for the control of the income and expenditure of merchandise to and from a Public Special Economic Development Zone -ZDEEP-, through a current account and the presentation of the corresponding merchandise declaration.
The control of the operations carried out under the modalities indicated in this provision will be carried out through a current account computer tool that will be developed by the user under the control of the personnel of the corresponding customs delegation, according to the location of the Economic Development Zone. Special Public -ZDEEP-, this does not limit the power of the Customs Service to exercise physical and documentary control of the goods.
Customs control must be carried out through the document established by the Customs Administration, through which the partial record of the income and expenses carried out during the month prior to the presentation of the declaration of export or reimport goods will be made, the which must be presented within the first seven business days following the previous month, before the same customs delegation where the operations were carried out.
The individual or legal person authorized as an Authorized Economic Operator, who requests to use the modalities regulated in this resolution and fails to comply with the conditions established for them; The Customs Authority will proceed as follows:
- First time: It will issue a non-compliance notice document requiring regularization of the situation.
- Second time: Non-compliance will be notified in which it will be made known that the use of the facilitation procedure will not be allowed until the situation is regulated.
- Third time: Non-compliance will be notified in which it will be made known that it will not be possible continue using the facilitation procedure.
These conditions will be applied without prejudice to the civil and criminal responsibilities that apply by law, which does not limit the powers of the Customs Service to verify compliance with tax and customs obligations.
The Customs Administration, with the support of the IT Management, will evaluate the development and implementation of IT tools to improve the controls derived from this resolution. As long as there is no computer development, the tools or controls considered appropriate will be used.
The resolution comes into force on January 12, 2023.
For more information you can contact our offices.
Mario Salazar mario.salazar@gt.Andersen.com
Mauro Hernandez mauro.hernandez@gt.Andersen.com
Evelyn Guerra evelyn.guerra@gt.Andersen.com
