Let’s open a window to history
Our character is placed on a normal day in an IMMEX Company (Industrial Modality authorization), where a direct return of some components will be made. These are the instructions by the corresponding area within the company; Traffic and Foreign Trade or Customs (Imports & Exports).
It is practically an everyday activity, unless they put the quote that it is “URGENT”, which as we know, this rarely happens.
Our character, who is an analyst in charge of carrying out the operation knows that he is in the correct regulations, since his company apart from being IMMEX, also has the Certification in VAT & IEPS, so attached to the IMMEX Decree, in the cases that apply to it, he reviews that he must be in full compliance in this regard.
-Merchandise Imported in a Petition IN, which was registered the Entry in the Inventory Control System (SCI), and verifies that it has a balance. –
Depending on the type of company and the type of SCI, as well as the interaction of work with the Customs Agent or if you use Proxy or Representative, will execute the customs activity.
It knows very naturally that it will be in a Petition with RT Key, individual or consolidated, also in reference to the type of controls and administrative protocols that the company applies.
Performs the corresponding activity to interact for the Customs Document, as well as with its shipping area and the Return Operation is executed.
In your SCI, it´s known that the RT in question will be the live download support of the Components identified in the IN.
In this way in general, a RETURN OF MERCHANDISE IS MADE IN THE SAME STATE.
Did you know it wasn’t like that before?
Speaking of IMMEX controls.
When we have to return or transfer merchandise in the same state, we consider being: Modality Services or have the VAT & IEPS Certification, when it comes to Goods of Section I of Article108 of the Customs Law, when the modality is Industrial.
It is normal that the instruction and execution of the Petition will be an RT (we know that in other cases it could be a V1), taking care of the support of the Modality of the Company in IMMEX or having the Certification, as we discussed at the beginning.
“The one who does not know his history is doomed to repeat it,”
Quote from: Jorge Agustín Nicolás Ruiz
Did you know that in decades, a large number of the Companies and PITEX companies and then IMMEX, used the Petition with Code “H1”,to return merchandise in its same state? Also this same Petition Key was used to Return Equipment or Machinery for repairs and / or Adjustments, as well as for its definitive Return of Machinery or Equipment. This last , we will deal with in another publication.
Error and/or induced infringements
For reasons beyond the Will of the Companies
Let’s move to the decade of the 90’s of the last century changing the Key of the Customs Declaration RT by its predecessors, Key J1 for companies with Maquila Program and J2 for PITEX’s Companies. Nowadays anyone who is immersed in Customs and Foreign Trade Activities would understand, as was explained at the beginning, that it would be with these Keys of Customs Declaration J1 or J2 the return of Merchandise in the cases that this occurs in the temporarily imported and they return on the same state.
At the time there was a lot of fabric to cut when delving into the breaking of the norm, for volitional causes or outside the will of the companies, however, this didn´t happen.
The SCJN states:
… the absence of rules limiting the activity of the individual constitutes a right respected by the authorities, even by the legislator himself … for while the authorities can only do what the law empowers them, the governed can do everything that the law does not prohibit, establishing that the absence of legislative norms configures for the governed “TH ERIGHT TO ACT FREELY”.
An elementary principle focused on companies and their productivity is the efficiency that leads it to be competitive in minimizing expenses and quick responses to market requirements, and that, from a respectable perspective, is slowed down by the amount and speed that, in the area of Customs and Foreign Trade,modifications or changes occur, or even more so that it generates practically an avalanche of regulations in compliance.
A very delicate and dangerous line is generated for IMMEX Companies, due to the wide spectrum of elements in the medium for the interpretation of Customs and Foreign Trade Regulations. Where, as is the case exposed of the use of the H1 Key, it would be within a zone of illegality.
Not so, in this publication we will not focus on the subjection of the laws to identify what type of infraction, non-compliance or crime would give rise and its sanction by the authority in this regard.
Not so, it is relevant to understand that, for companies, the exposure of operational activity in the field of Foreign Trade and Customs, specifically as IMMEX Companies with or without Certification, carried out by a service provider, can lead us to be in the event of Infringement. And now we must be more careful, since the authority day by day focuses on the detailed aspects of the executions and controls of these companies.
If our company has operating beyond 2014, even, with activities of the 80’s or 90’s of the last century or in the first years of this century, you could see the use of H1 in the returns mentioned.
Even anyone who suggested using the J1 or J2 Key, as the case may be, it was seen as LITTLE or NOTHING KNOWLEDGEABLE about Customs and Foreign Trade Matters.
The knowing of our activities background , the diversity of the activities, and consequently the growth of the consulting companies services that surround IMMEX Companies, making them susceptible to being in a constant in this thin line, between Compliance or Infringement.