Key Benefits:
DECREE NO. 6,870, OF June 4, 2009.
Dislays on the Common Market Council Decisions, Common Market and Guidelines of the Common Market and Guidelines of the Mercosur Trade Commission.
THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that confers you the art. 84, inciso IV, of the Constitution, and considering the provisions of the arts. 2o, 38, 40 and 42 of the Ouro Preto Protocol, approved by the Legislative Decree no 188, of December 15, 1995, and promulgated by Decree no 1,901, of May 9, 1996,
DECRETA:
Art. 1o Passam a viger on the national territory the texts of the following Common Market Council Decisions (CMC), Common Market Group Resolution (GMC) and Guidelines of the Mercosur Trade Commission (CCM), approved within the framework of Mercosur, as stated in the Annex to this Decree:
I-Decisions no:
a) 50/04: which has on the Customs Dispatch of Mercator;
b) 26/06: which establishes the Conven of Cooperation, Exchange of Information, Data Consultation, and Mutual Assistance between the Mercosur Customs Administrations;
c) 13/07: which has about the Customs Valoration of Goods;
d) 01/08, which has on the Specification of Technical Characteristics Of Computer Infrastructure for the Electronic Exchange of Customs Operations Information through the Customs Records Information Exchange System-INDIRA; and
e) 53/08, which has about the Baggage Customs Regime in Mercosur;
II-Resolution no 28/05: which has on Transportation of Orders in Buses of Regular Line Passengers Enabled for International Travels;
III-Guidelines no:
a) 32/08, which has about the Standard of Customs Control in the Mercosur Customs Administrations;
b) 33/08, which has about the Standard on Customs Risk Management; and
c) 34/08, which has about the Instructive for Filling Certificate of Origin in Case of Commercial Transactions in Local Currencies.
Art. 2o The Registry of the Brazilian Federal Revenue Service you will be able to edit supplementary norms necessary for the application of the Decisions and Guidelines referred to in this Decree.
Art. 3o This Decree goes into effect on the date of its publication.
Art. 4o Ficam revoked the? a?,? b? e? c? of the inciso I and the point? d? of the inciso II of the art. 1o of Decree no 1,765, of December 28, 1995, and point (b)? of the inciso I of the art. 1o of the Decree no 5,637, of December 26, 2005.
Brasilia, June 4, 2009; 188o of Independence and 121o of the Republic.
LUIZ INACIO LULA DA SILVA
Guido Mantega
ANNEX
MERCOSUR UL/CMC/DEC No 50/04
NORM RELATIVE TO CUSTOMS DISPATCH OF GOODS
HAVING IN VISTA: The Treaty of Assumption, the Black Gold Protocol and Decisions No 16/94 and 2/99 of the Council of the Common Market.
XX_ENCODE_CASE_One CONSIDERING:
That the remarkable commercial increments and technological changes in the computer systems of the customs administrations of States Parties have occurred since the adoption of Dec. CMC No 16/94, have been producing changes in the customs operative that require to be incorporated into the community normative.
That it is understood to be timely to perfect the common standard of customs dispatch in order to appropriate and expedite the customs operation.
The COUNCIL OF THE COMMON MARKET
DECIDE:
Art. 1-Approve a?Standard Relating to the Customs Dispatch of Goods?, which appears as Annex and form part of this Decision.
Art. 2-Revoke to Dec. CMC No 16/94 once this Decision to come into effect.
Art. 3-A This Decision should be incorporated into the legal ordinances national of States Parties before 13 /VI/2005.
XXVII CMC-Belo Horizonte, 16 /XII/04
ANNEX DA DEC No 50/04
NORM RELATIVE TO CUSTOMS DISPATCH OF GOODS
TITCHAPTER I
OF THE INGRESSO FROM THE MERCHANDISE TO THE CUSTOMS TERRITORY OF MERCOSUR
CHAPTER 1
OF THE CUSTOMS CONTROL
ARTICLE 1
The introduction of merchandise in the territory MERCOSUR customs, whatever the mode or means by which it arrives, will be subjected to customs control.
The control referred to in the preceding item will cover the entire carried load, as well as the loading units and means of transport leading it to be conducted.
The permanence on board of cargo destined for the arrival site of the means of transport will only occur with the express authorization of the customs authority.
The request for permanence is to be submitted, in all cases, before the exit of the means of transport and with sufficient anticipation that allows for customs control.
ARTICLE 2
The introduction of merchandise in the customs territory of MERCOSUR can only be effected by the sites previously enabled and by the routes and schedules established by the customs authority.
The permanence, the circulation and the outflow of merchandise from these sites will be subject to the requirements set by the customs authority and under their control.
CHAPTER 2
OF THE ARRIVAL DECLARATION
ARTICLE 3
It is considered declaration of arrival the information provided to the customs authority of the data concerning the means of transport, the loads and the goods carried, contained in the transport documents, effected by the carrier or by whom it results responsible for such information.
All merchandise introduced in the customs territory of MERCOSUR should be presented to the customs authority upon declaration of arrival, immediately after its introduction. Notwithstanding this, the submission of the declaration of arrival or of the information that constitutes it may be required in advance to the introduction of the merchandise in the customs territory of MERCOSUR.
The declaration of arrival will be effected by computerized systems that allow transmission and processing immediate from the data.
On the impossibility to comply with the presentation of the declaration of arrival, by reason of force majeany force or fortuitous case, the person responsible should communicate such a fact to the customs authority by informing the data concerning the situation of the commodity, with the due justifications.
The merchandise that arrives without means of transport-by its own means, by ducts, by electric conductors or other means-may also be subject to a declaration of arrival.
ARTICLE 4
The information contained in the declaration of arrival will only be able to be modified with customs clearance.
ARTICLE 5
Who to make the declaration of arrival before the customs authority, as provided for in the third article, will be responsible for the totality of the commodity.
CHAPTER 3
OF THE TREATMENT TO DISPENSE TO THE OBJECT MERCHANDISE
DECLARATION OF ARRIVAL
ARTICLE 6
Only after formalized the declaration of arrival and upon prior customs clearance, the merchandise may be unloaded from the means of transport or subjected to any other operation.
ARTICLE 7
The goods object of the declaration of arrival will be able to receive one of the following treatments, upon prior authorization customs:
stay on board;
transbordo;
reembarque;
translade;
deposit temporary waiting for a customs destination;
customs targeting
CHAPTER 4
FROM DISCHARGE
ARTICLE 8
Understand by flushing the operation by which arrival merchandise is withdrawn from the means of transport.
ARTICLE 9
The discharge will be carried out under customs control, at the enabled locations and times.
ARTICLE 10
The totality of the merchandise carried, intended for a place of arrival, must be unloaded.
Exceeds from the obligation of discharge the merchandise whose stay on board is authorized, and thus the provisions of the means of transport.
ARTICLE 11
The differences between the unloaded merchandise and the included in the declaration of arrival, as well as the avairies, should be communicated immediately to the customs authority.
Who, as per provided for in the third article, formalizing the declaration of arrival should justify the differences before the customs authority, within the time limits set for each route of transport, which in no case will be able to exceed eight (8) working days Counted from the completion of the discharge, save on transshipment operations in authorized areas of the territorial sea, for which the time limit will be counted from the completion of the transshipment.
CHAPTER 5
FROM TEMPORARY OR PROVISIONAL DEPOSIT OF IMPORT
ARTICLE 12
It is considered in temporary deposit the unloaded merchandise that finds itself waiting for a customs targeting.
The ingress to a deposit will be carried out under customs control, in the places and times enabled.
ARTICLE 13
The unloaded merchandise for temporary deposit will be handed over to the deposit officer, which will proceed to the immediate registration of your admission, confronting the loads with the data from the arrival declaration.
The data recorded at the time of admission will be informed by the depositary to the customs authorities, upon computerized systems allowing for their immediate transfer and processing or, not being such systems available, in the form established by the customs authority.
ARTICLE 14
The merchandise in temporary deposit will be in the custody of the depositary, of whom warranty may be required, in order to ensure payment of any credit surged in reason of disfulfillment of the obligations and conditions to which it is subject.
ARTICLE 15
Unloaded merchandise, as laid out in article eleven, will not be able to be the object of manipulations except the intended to ensure their conservation and recognition or trans-sided by whoever has the right to have it, without modifying their presentation or technical characteristics, upon prior authorization and under customs control.
ARTICLE 16
The avairies and / or faults and / or excesses of merchandise should be communicated to the customs authority by the depositary, carrier, their representative or by whom they have the right to have the goods, without prejudice to the findings that the customs administration may at any time effecting.
ARTICLE 17
For the purposes of the previous article, the customs authority shall indicate the responsible and will determine the required customs credit.
ARTICLE 18
The damaged or deteriorated merchandise, by fortuitous or force majean force properly proven can be dispatched for consumption upon payment of the gravames on the import, in the state where it is found.
The merchandise stored in temporary depot that is destroyed or hopelessly lost, by fortuitous or force majee, will not be subject to the payment of gravames in the import, on condition that this destruction is duly substantiated by the customs authority.
ARTICLE 19
The output of temporary deposit merchandise is to be effected with authorization and under control customs.
The depositary shall inform, in the form established by the customs authority, the departure from the merchandise that is found in its custody.
The responsibility of the depositary if shuts down with the output of the merchandise.
ARTICLE 20
The depositary should keep the stock accounting, in the form established by the customs authority, in order to control the movement of the merchandise.
CHAPTER 6
FROM THE PRIOR EXAMINATION AND WITHDRAWAL OF SAMPLES
ARTICLE 21
Without prejudice to the competency controls of other bodies and after the registration of the declaration of arrival, the consignee, or whoever has the legal availability of the goods, will be able to request the examination of the merchandise and the collection of samples, for the purpose of assigning him a destination customs.
The solicitation for the examination of the goods should be carried out in writing or by computerized means, unless otherwise expressly provided for.
The withdrawal of samples will only be authorized upon formal solicitation.
The prior examination of the merchandise and the withdrawal of samples will be effected under the control of the customs authority.
The authorization for the withdrawal of samples will indicate the amount of merchandise to be collected, according to its nature.
The unpacking, weighing, repacking and any other handling of the merchandise, as well as the corresponding spending, including for its analysis, when it is needed, will run per account and risk of the person concerned.
CHAPTER 7
OF THE DECLARATION FOR A CUSTOMS IMPORT REGIME
ARTICLE 22
The merchandise intended to be included in an import customs regime should be the subject of a declaration for such a regime, observing the specific requirements.
ARTICLE 23
The declaration should comply with the single official model approved by the States Parties.
ARTICLE 24
The declaration should be effected upon manual or computerized process, as established by the customs authority of each State Party, be signed by person authorized or identified by electronic means, in the case, and contain all the data necessary for the application of the provisions corresponding to the respective customs regime.
ARTICLE 25
The declarant is responsible for the:
correctness of the data from the declaration;
authenticity of the attached documents; and
observance of all the obligations inherent in the requested regime.
ARTICLE 26
The registration date of the declaration correspondent will determine the applicable legal regime.
In exceptional cases determined by the customs authority of each State Party, on the grounds of urgency in the delivery of the goods, the current legal regime may be applied on the date of the arrival of the means of transport.
Dealing with a suspensive regime, the customs credit will only originate in the case of disfulfillment or failure to comply with any of the obligations inherent in the scheme in which the goods are included.
ARTICLE 27
Registered the declaration, the customs authority will control the declared data, the liquidation of the customs credit and the correct application of the prevailing normative.
Only will be registered to statement whose knowledge of cargo, or equivalent document, has been previously informed in the declaration of arrival accepted by the customs authority, save exceptions expressly provided for.
ARTICLE 28
The payment of the customs credit or the guarantee constitution is to be effected before and until the registration of the declaration of the goods, without prejudice to the requirement of any differences later ascertained.
ARTICLE 29
The declaration should be complemented with the following documentation:
the load document that matches as per the means of transport used;
the commercial invoice;
the declaration of customs value, when it is chargeable; and
other documents, inclusive of those required by international agreements.
The customs authority will be able to allow the registration of declaration without the submission of all or any of the supplementary documents required, under item 1, noting the warranty regime.
The nominee in item 2 will not be applied when the documentation supplement can determine the application of prohibitions or restrictions. It will also not be applied when the supplementary documentation is determinant to apply concessions of a tax benefit, save in the exceptional cases provided for in the Community legislation or are determined by international agreements celebrated by the States Parties.
ARTICLE 30
Each load knowledge, or equivalent document, should correspond with a single statement, and may be authorized its parceling by the customs authority.
ARTICLE 31
The statements are passable from rectification, modification or magnification.
ARTICLE 32
The cancellation of an already registered declaration could be effected by the customs authority, at the request of the declarant. It could also be, exceptionally, effectuated from office.
The cancellation of a statement does not exime the declarant of liability for possible customs unlawful.
ARTICLE 33
Completed the documentary and physical controls that match and complied with all tax or other requirements nature, the merchandise intended for import will be delivered to the importer or his representative.
TITLE II
FROM THE DEPARTURE OF THE GOODS FROM THE CUSTOMS TERRITORY OF MERCOSUR
CHAPTER 1
FROM CUSTOMS CONTROL
ARTICLE 34
The departure of merchandise from the customs territory of MERCOSUR, whatever the mode or means by which to perform, will be subjected to customs control, including the cargo units and the means of transport that drive it.
ARTICLE 35
The merchandise output of the territory MERCOSUR customs can only be effected by the previously enabled sites and schedules established by the customs authority and under their control.
The permanence, circulation and entry of goods to these sites will be subject to the requirements set by the customs authority and under their control.
CHAPTER 2
OF THE EXIT DECLARATION
ARTICLE 36
It is considered a declaration of exit to information provided to the customs authority of the data concerning the means of transport, loads and transported merchandise, contained in the transport documents, effected by the carrier or by whom it results responsible for the information.
The outlet declaration will be effected by computerized systems that allow transmission and processing immediate data or, when these are not available, upon presentation of the Cargo Manifesto.
The exit declaration will be effected by up to five (5) working days counted from the departure of the goods from the customs territory of MERCOSUR, except in the case of land transport, which will be effected together with the presentation of the goods.
ARTICLE 37
The information contained in the declaration of exit, after its acceptance by the customs authority, will only be modified with your authorization.
ARTICLE 38
The exit declaration should contain the information that enables the customs authority to identify and determine the conveyor vehicle and its respective load, informing the data of the corresponding load knowledge or equivalent documents.
CHAPTER 3
DO TEMPORARY DEPOSIT OR EXPORT INTERIM
ARTICLE 39
It is considered in temporary export deposit to merchandise that, in advance of its shipment and for the purposes of its export, be delivered in moles or other areas authorized by the customs authority, to whom it results responsible for this deposit.
The depositary will immediately proceed to the registration of the admission of the merchandise in temporary deposit, in presence of the cargo and confronting this with the corresponding documents.
The data recorded at the time of admission will be informed by the depositary to the authorities customs and, being available, by means of computerized systems allowing for the transfer and immediate processing thereof.
ARTICLE 40
The merchandise in temporary deposit will stay in custody of the depositary, of whom warranty may be required, in order to ensure payment of any debt arising on the grounds of the defulfillment of the obligations and conditions to which it is subject.
ARTICLE 41
The merchandise in temporary deposit will not be able to be the object of manipulations except those meant to guarantee their conservation, in the state in which it is found, without modifying your presentation or your technical characteristics, and may be the object of treatments intended for your preparation for the boarding.
ARTICLE 42
The avairies, faults and / or excesses of merchandise shall be communicated to the customs authority by the depositary, carrier, its representative or by whom it has the right to dispose of it, without prejudice to the findings that the customs administration may at any time be able to effect.
ARTICLE 43
For the purposes of the previous article, the customs authority shall indicate the responsible and determine the required customs credit.
ARTICLE 44
The outflow of temporary deposit merchandise is to be effected with clearance and under customs control.
The depositary is to inform, in the form established by the customs authority, the deposit exit of the goods under your custody.
The liability of the depositary closes with the delivery of the merchandise to the transporter.
ARTICLE 45
The depositary is expected to keep accounting of the stock, in the form established by the customs authority to control the movement of the commodity.
CHAPTER 4
OF THE DECLARATION FOR AN EXPORT CUSTOMS REGIME
ARTICLE 46
The registration date of the declaration correspondent will determine the applicable legal regime.
Addressing a suspensive regime of export, the customs credit shall only originate in the case of disfulfillment or failure to comply with any of the obligations inherent in the scheme in which the goods are included.
ARTICLE 47
The merchandise intended to be included in an export customs regime should be the subject of a declaration for such a regime, observing the specific requirements.
ARTICLE 48
The declaration should comply with the single official model approved by the States Parties.
ARTICLE 49
The declaration should be effected upon mechanical or computerized process, as established by the customs authority of each State Party, be signed by person enabled or identified by electronic means, in the case, and contain all the data necessary for the application of the provisions corresponding to the respective customs regime.
ARTICLE 50
The declarant is responsible for the:
correctness of the data from the declaration;
authenticity of the attached documents; and
observance of all the obligations inherent in the requested regime.
ARTICLE 51
Registered the statement, the authority customs will control the declared data, the liquidation of the customs credit and / or the benefits and the correct application of the prevailing normative.
ARTICLE 52
The statement should be complemented with the following documentation, at the time established by the customs authority of each State Party:
a) the knowledge of load or equivalent document;
b) the commercial invoice;
c) the declaration of customs value, when demanded; and
d) other documents, including required in international agreements.
ARTICLE 53
The statements are liable to rectification, modification or magnification.
ARTICLE 54
1. The cancellation of an already registered declaration could be effected by the customs authority, at the request of the declarant. It could also be, exceptionally, effectuated from craft.
2. The cancellation of the declaration does not exonerate the declarant of liability for any possible infractions or offences.
ARTICLE 55
Completed the documentary and physical controls, when they match, and fulfilled all the demands tax and / or other nature and / or completed the transit of export, the customs authority shall authorize the departure of the goods to the outside.
ARTICLE 56
The boarding will be effected under control customs, at the places and times enabled.
The customs authority will be able to authorize the shipment of less than the declared, subject such shipment to a subsequent declaration at the exit of the merchandise.
Occurred the shipment, the customs authority shall make final determination of the customs credit and / or export benefits, once the correctness of the declarations of exit and export.
The authorization for the settlement and payment of the benefits to export will only be granted once verified the compliance of the data listed in the transport document, as well from the export declaration.
TCHAPTER III
PROVISIONS COMMON TO THE ENTRY AND EXIT OF MERCHANDISE FROM THE CUSTOMS TERRITORY OF MERCOSUR
CHAPTER 1
OF THE SIMPLIFIED DECLARATIONS
ARTICLE 57
The customs declaration of the merchandise can be effected in the simplified form.
ARTICLE 58
The simplified declaration could be Effectuated:
upon a form containing the essential elements that identify the user, the merchandise and the applicable customs regime, accompanied by the transport and / or commercial documents;
upon computerized process containing the elements indicated in the previous item, with timely presentation of the transport and / or commercial documents;
through the presentation of the declaration of arrival or output of the merchandise, with the documents of transportation and / or commercial;
with presentation of the transport documents and / or commercial;
in other ways, established by the customs legislation of MERCOSUR.
ARTICLE 59
The customs authority may require the declarant to submit, subsequently to the delivery of the goods, the declaration to which Articles 23 and 48 are referred.
The declaration referred to in item 1 could, in exceptional cases, be presented by grouping several operations object of simplified statements occurring in a given period.
ARTICLE 60
The simplified declaration in commercial operations could be applied to:
habitual users who possess accounting that makes it possible to effectuate effective? posteriori?;
situations where one can ensure effective control of the fulfilment of norms that establish prohibitions or restrictions on the regime requested or other provisions relating to the applicable regime;
merchandise, on the grounds of its quality, quantity and / or value, second determine the customs authority of each State Party;
exports or imports destined for or coming from the MERCOSUR States Parties, with the exception of those targeted or coming from free zones.
The customs authority may require, for the granting of the authorization, the constitution of a guarantee to ensure the payment of an eventual customs credit.
ARTICLE 61
The customs authority shall carry out the delivery of the merchandise by prior payment or guarantee of the customs credit, unless otherwise expressly provided for.
CHAPTER 2
OF THE DOCUMENTARY ANALYSIS AND THE VERIFICATION OF THE MERCHANDISE
SECTION 1
THE DOCUMENTARY ANALYSIS
ARTICLE 62
Understand by documentary analysis and verification of the merchandise the sequence of acts practiced by the authority customs, for the purpose of substantiating the correctness of the submitted declaration and compliance with the requirements of legal and regulatory order corresponding to the respective customs regime.
ARTICLE 63
The documentary analysis comprises:
the analysis of the declaration data;
The analysis of the documents that integrate the declaration, for the purpose of establishing the correctness and correspondence of the data on them for the requested customs regime.
SECTION 2
OF THE SELECTION FOR THE DOCUMENTARY ANALYSIS AND VERIFICATION OF THE MERCHANDISE
ARTICLE 64
In order to determine the type and breadth of the control to be effected, the following selection channels are established:
Green Channel: the merchandise will be delivered immediately, without the realization of the documentary analysis nor the physical check;
Orange Channel: will be carried out only the documentary analysis and, no wrongdoing is found, the merchandise will be delivered. Otherwise, the merchandise will be subject to physical verification;
Red Channel: the merchandise object of selection for this channel will only be delivered after realization of the documentary analysis and physical check.
ARTICLE 65
Until the States Parties do not approve the community standard relating to the channel of selection linked to the evidence of fraud, whether to apply the current legislation in each State Party, to the date of approval of this Decision, regardless of the selection channel.
ARTICLE 66
Whatever the indicated selection channel, the declaration and the declarant will be able to be the object of surveillance? posteriori?, including with respect to the customs value.
SECTION 3
OF THE PHYSICAL VERIFICATION OF THE MERCHANDISE
ARTICLE 67
The verification of the merchandise consists of the physical examination of the same, with the purpose of noting that its nature, quality, state and quantity are in agreement with the stated, as well to obtain information in respect of origin and value, in a preliminary and summary form.
The verification of the merchandise will be carried out at the places and times enabled by the customs authority.
Verifying in places and times other than those referred to in the previous item will depend on the authorization prior to the customs authority, running the spending on the account of the declarant.
ARTICLE 68
The declarant or the person by him assigned to attend the verification should give the customs authority a collaboration required, with vistas to facilitate their task.
Case the customs authority consider unsatisfactory the assistance provided, will be able to adopt all the necessary judging measures, running the spending on account of the declarant.
ARTICLE 69
Whenever the customs authority decides conduct a collection of samples, must notify the declarant so that it will assist it, and may require this collection to be effected under its control, by the declarant himself or by persons by him designated.
Not occurring the presence of the declarant within the time limit set by the customs authority will be provided to act of craft, not being admitted any subsequent claim by the declarant for rights that it has left to exercise.
The spending corresponding to the collection of samples and their analysis will be in charge of the declarant, save exceptions expressly provided for.
ARTICLE 70
When the delivery of the commodity depends solely on the result of the analysis, the customs authority may authorize it, whenever there is the payment or the guarantee of the credit customs eventually required.
Delivery will not be authorized when the authority customs have doubts as to the application of prohibition or restriction measures on the subject goods from collecting samples for analysis.
The quantities collected at the sample title will not be deductible from the declared quantity.
ARTICLE 71
With the exception of those that are unutilized by the analysis, the samples collected will be able to be restituted to the declarant, at their request and at their expense, as long as their conservation results unnecessary by the customs authority.
The samples placed at the disposal of the declarant and not withdrawn at the established deadline will be considered abandoned.
ARTICLE 72
The irregularities found by the customs authority of a State Party should be informed immediately to the remaining states-Parties.
CHAPTER 3
OF THE REQUIREMENTS ARISING FROM CUSTOMS CONTROL
ARTICLE 73
When the customs authority, in the course of the control, identifies discordant elements between the statement submitted or the documents that integrate it and the goods, of which an eventual customs credit constitution is resulting and where this does not constitute customs unlawful, will require its cancellation or the corresponding warranty, previously to the delivery of the merchandise.
CHAPTER 4
OF THE CUSTOMS TRANSIT
ARTICLE 74
The merchandise coming from third parties countries or destined for them, in transit by the customs territory of MERCOSUR shall be subject to the provisions of the international agreements signed by the States Parties.
CHAPTER 5
FROM CONTINGREAD
ARTICLE 75
When computerized means are not available, other alternative means will be used.
CHAPTER 6
OF THE TRANSITIONAL PROVISIONS
ARTICLE 76
As long as the models are not approved officers of the statements referred to in Articles 23 and 48, the current models shall be used in each State Party.
ARTICLE 77
As long as a distribution mechanism of the collection of the application of the application is not instituted Common External Tariff:
the merchandise coming from third countries which, as per declaration of arrival, is consignothing to persons established in a State Party distinct from the one in which the same has been introduced, shall be subject to the provisions of this Standard and payment of the tributes corresponding to its importation in the Aduana of the State Party to which it is destine;
the goods leaving the customs territory with destination to third countries by a State Party distinct from that in which the Export Declaration is made, it shall be subject to the provisions of this Standard and the payment of customs credits or to the perception of the corresponding benefits in Aduana of the State Party exporter.
ARTICLE 78
Until special provisions are established, this Standard will also be applied to the movement of goods arising from the commercial operations between the States Parties.
ARTICLE 79
For cases not provided for in this Standard, current legislation will be applied in each State Party, until the corresponding Community standard is approved.
ARTICLE 80
This Decision could be modified by Guideline of the Trade Commission.
MERCOSUR / cmc/dec. No 26/06
ARRANGEMENT OF COOPERATION, EXCHANGE OF INFORMATION, DATA QUERY AND MUTUAL ASSISTANCE BETWEEN THE CUSTOMS ADMINISTRATIONS OF MERCOSUR
HAVING IN VISTA: The Treaty of Assumption, the Black Gold Protocol and Decisions N ° 01/97, 13/04 and 19/05 of the Common Market Council.
CONSIDERING:
That has transran an extensive period since the redaction of the first of the Decisions mentioned in the Visa.
That in that period has achieved a notorious technological breakthrough in the computerized systems of the Customs Administrations.
That it becomes necessary to rely on an updated legal milestone that behold the exchange of information, both of trade and the application of another State Party, by means of the computerized systems.
Which, to such an end, becomes convenient to unify the prevailing norm on cooperation, mutual assistance, data consultation and exchange of information between Administrations Customs of MERCOSUR.
Which, to achieve such goals, have been contemplated in the entirety of the contents of the standards whose consolidation is pursued, a comparative analysis of the texts referred to in the Visa.
The COUNCIL OF THE COMMON MARKET
DECIDE:
Art. 1-Approving the Conven of Cooperation, Information Exchange, Data Consultation and Mutual Assistance between the Customs Administrations of MERCOSUR, which figure as Annex and form part of this Decision.
Art. 2-Revoke the CMC Decisions No 01/97, 13/04, and 19/05.
Art. 3-States Parties should incorporate this Decision to their national legal ordinances before from 01 to /V/07.
XXXI CMC-Brasília, 15 /XII/06
ANNEX DA DEC No 26/06
COOPERATION AGREEMENT, EXCHANGE OF INFORMATION, DATA CONSULTATION AND MUTUAL ASSISTANCE BETWEEN THE MERCOSUR CUSTOMS ADMINISTRATIONS
CHAPTER FIRST
GENERAL PROVISIONS
Definitions
Article 1
For the application of the present ConvGenius, it is understood by:
Customs legislation: every legal or regulatory provision prevailing in the territory of the States Parties of the MERCOSUR that regulate the import, export, transit of goods and their inclusion in any other customs regime, as well as the measures of prohibition, restriction and adopted control;
Customs administration: the administrative authority of each of the States Parties, competent under their laws and regulations for the application of customs legislation;
Information: given, document, inform, communication, or certified copy, which has been or unprocessed or analyzed, in any format, including the electronic;
Illegal customs: every violation or attempt to breach the customs legislation;
Person: every physical or legal person; and
Data of personal character: those concerning physical or legal persons.
Object
Article 2
The Customs Administrations will provide cooperation and mutual assistance with each other, including the exchange of information and the necessary consultations to ensure the correct application of customs legislation, facilitate trade, prevent, investigate and crack down on customs unlawful, both in matters of common interest or in some of the States Parties.
CHAPTER SECOND
PROCEDURES
Mutual Assistance a Application
Article 3
The applicant authority will be able to request the requested authority to provide it with information that will enable it to ensure the correct application of customs legislation, including information relating to activities that could give way to a customs illicit.
The applications will be effected directly between the respective central, regional or local Customs Administrations, in compliance with the prevailing standards in each State Party.
Employees tasked with effecting such applications will be assigned by the respective Administrations Customs.
Article 4
The applications will be presented in writing or verbally, accompanied, if it is the case, of the information and the documents deemed useful. When they are formulated verbally, they should be confirmed in writing, with the greatest possible brevity.
The required Customs Administration will communicate the information that it disposes.
When it does not possess the requested information, in accordance with its legal and administrative provisions, the required Customs Administration will take the necessary arrangements to obtain that information by transmitting, if it is the case, the application to the competent body or institution.
Article 5
The requests for mutual assistance formulated in writing should contain the following data:
name of the applicant authority;
name of the responsible employee;
subject required;
object and reason of the request;
Legal foundation of the solicitation;
name and domicile of the persons involved in the object of the solicitation, as far as possible; and
Too much relevant information that expends.
Article 6
The Customs Administration requested to refer to the requesting Customs Administration the information regarding the authenticity of the documents issued or targeted by the official bodies on its territory that instruct a customs declaration of goods.
Article 7
The required Customs Administration should communicate in writing the results of the solicitation to the requesting Customs Administration, including, if it is the case, certified copy of the relevant documents and any other pertinent information, further communicating the degree of protection that has the information provided in your country.
Communication will be able to be carried out by any means, provided that previously agreed between the required and applicant Customs Administrations.
Spontaneous Mutual Assistance
Article 8
The Administrations Customs commit to:
spontaneously provide all information that comes to your knowledge in the usual development of their activities and that to enlist the suspicion as to the possible practice of illegitimate customs in their territories. The information to be communicated will be versed especially on the movement of persons, goods or means of transport;
communicating the information regarding the practice of customs illicit and the new methods or means detected to practise them;
provide the greatest cooperation and assistance in the various subjects of its competence;
append to the communication effectuate all the available documentation that respalates the information provided.
Constant data query of the informatized systems
Article 9
Customs Administrations will be able to interchange information or to consult, previously consensued, of constant data from their computerized systems, for the fulfillment of the goals of this ConvGenius.
Each Customs Administration will make the record in its access portal to the system of information exchange the customs records and the degree of protection heard in your country to the data that places at the disposal of the remaining Customs Administrations. This information should keep up to date.
Special assistance procedures
Article 10
The requested Customs Administration will be able to exercise, within the framework of its competence, a special control over a specified period, informing about:
the entry into its territory and the departure of this from people, goods and means of transport, which are suspected to be able be involved in the practice of customs unlawful;
places where they are established deposits of goods that are presumed to be used to store goods destined for the illicit trade intra or extra MERCOSUR.
Article 11
When it's not enough a simple written statement, the Customs Administration required, after prior request from the requesting Customs Administration, will be able to authorize its officials to provide testimony before the courts located on the territory of the Customs Administration applicant, as a witness or expert, in subject matter for a customs infraction.
The turnout request will specify in which subject and in what character should the employee provide testimony.
Accepted the request, the required Customs Administration will determine, in the authorization that expedited, the limits within of which your employees are expected to make their statements.
Article 12
By request of the requesting Customs Administration, the requested Customs Administration will be able to authorize the presence of officials of the requesting Customs Administration on their territory, on the occasion of investigation or of a finding of a customs infraction of interest of the requesting Customs Administration.
Cooperation
Article 13
For the purposes of the present Convium, the Customs Administrations, when they are requested, will provide all possible cooperation to contribute to the modernization of their structures, organization and working methodology.
Similarly, they will contribute to the participation of specialist employees, in the quality of experts and will provide the cooperation available, in the sense of propitiating the improvement of the working systems, by means of the technical capacity-building of personnel, trainings and exchange of instructors.
CHAPTER THIRD
INFORMATION
Database and background record
Article 14
Customs Administrations should organize, maintain and share the information contained in their computerized databases, concerning the people who act in the operations of foreign trade of the respective States Parties.
Similarly, they should maintain and share a Record of Antecedents of the persons involved in the practice of administrative fallout, contraventions or customs unlawful, when their respect there is administrative decision or judicial sentence carried forward on trial, the latter when it is knowledge of the Customs Administration.
Article 15
The introduction of data into the computerized systems will be governed by the legal, regulatory and procedure provisions of each State Party.
Each Customs Administration will be able to modify, complete, correct or suppress the data it has embedded in its own systems.
The responsibility on the correctness, actuality and legality of the data in the computerized systems will be from the State Customs Administration Part that provided them.
Article 16
Until they are implemented in each of the States Parties the databases fully, the exchange of information will be effected with the existing elements in the computerized systems of the distinguished States Parties.
Types of information
Article 17
The Database of each State Party should contain the following information, in relation to the people that act in the foreign trade operations:
full name;
Identification code;
date of the act of constitution of the legal person, or start of its activity;
Full address updated;
phone, web page, and electronic mail, if any;
Legal nature or societal type;
description of economic activity;
updated record situation (active, cancelled, suspended, etc);
name and code or identity document of the responsible physical persons ante the Customs Administration;
social capital, when it is available;
Legal representative of the society (name and identification code);
The name of the society members of which it is treated, when it is possible to determine it; and
indicative of the verification of the actual existence of the company or establishment.
Article 18
The information provided for in the Antecedents Registry should be willing in the computerized databases, and contain:
date of the practice of administrative lack, contravention or illicit;
countries involved;
country of declared origin of the commodity and actual origin found;
value of the commodity declared by the importer and the resulting from the customs intervention;
Tax classification declared and the one resulting from the customs check;
nominal relation of the persons involved and their respective identification codes;
type of illicit committed; and
description of the facts, with indication of the numerical identification of the customs operation of which it is treated, if any.
Article 19
In no case will be provided personal character data concerning racial origin, political opinions, religious convictions, health or sexual orientation.
CHAPTER FOURTH
TREATMENT OF THE INFORMATION
Usage of the information
Article 20
The information and the documents obtained in the framework of the present Convium should be used for the purposes determined in this standard, including in the judicial or administrative procedures, and under the reservation of the conditions that the Customs Administration that provided them with.
The information and documents will not be able to be used for other purposes, except with written authorization from the Customs administration that has provided them and subject to the conditions that have been stipulated.
Personal character data will be used solely by Customs Administrations in accordance with the provisions of paragraph 1, finding its disclosure to third parties, except with express authorization from the Customs Administration that provided the information.
Article 21
The Customs Administration that uses personal data will inform in writing, at the request of the Administration that it has provided them, the use they have given them and the result obtained.
The employee who obtains data from another Customs Administration will only be able to retain them until that it fulfils the purpose that motivated the consultation.
Confidentiality and protection of information
Article 22
Every exchange of information that is made between the Customs Administrations, whatever the means employed for this, will be amidinged by the level of confidentiality and of data protection beamers in the State Party that provides the information.
In the hypothesis of no absence of internal or lower level of protection, the predictions of the present Convium should be respected.
Article 23
The information and documents referred to in this Conven are to be used by officials duly authorized by the Customs Administrations.
Article 24
Customs Administrations will be responsible for the correct use of the exchange of information and adopt the measures necessary to ensure compliance with the provisions of the present ConvGenius.
When they exchange or consult with constant information from the databases, the names and identification codes of the authorized employees to join the system, the operator allowing its use, and the date, time and arguments are to be registered of inquiry.
The databases should keep historical records and the dates on which they have been changed.
Article 25
Customs Administrations will be responsible for the adoption of safety measures in computerized systems, for the effects of:
prevent unauthorized access to the same as well as to the data in them constants;
prevent any alteration, reading, copying, or suppression of the constant data per person who does not find authorized;
determine the information that has been introduced, consulted, modified or suppressed and, in such cases, on which date and by whom;
prevent any reading, copying, modification or unauthorized suppression of the information, establishing that the data transmission is encrypted;
check if users find themselves properly authorized, when the query refers to personal data, conserving the name of the employees who have accessed them by a period not less than five years.
Article 26
The Customs Administration will be responsible for the damage caused by the incorrect use of the obtained data.
Identical consequence will produce itself when the damage is caused by the Customs Administration that provided information inaccurate or contrary to the provisions contained in this Convene.
CHAPTER FIFTH
EXCETIONS
Article 27
The cooperation and assistance reciprocate provided for in this Conven do not apply to seizure solicitations, tax collection, adjustments, fines or any other amount in favour of a Customs Administration.
Article 28
When a Customs Administration considers that the assistance or cooperation it has been asked for it can attest against its sovereignty, security or other rights essential, you will be able to deny your listening or presentiate you under reservation that certain conditions are met. In that sense, the required Customs Administration should justify, in writing, the negative to meet the solicitation.
Article 29
When a Customs Administration to submit a request for assistance or cooperation that it itself cannot meet, if identical request is submitted to it by another Customs Administration, should make such a situation in the text of the solicitation. In such a case, the required Customs Administration will have freedom to decide the course to be given to the application.
SIXTH CHAPTER
FINAL PROVISIONS
Article 30
Customs Administrations waive any claim regarding the restitution of the spending derived from the application of the present Convium, except, where appropriate, with respect to the fees paid to experts, witnesses, interpreters and translators.
Article 31
The derivative assistance and cooperation of the present Conven will be premised in accordance with the customs legislation of the State Party required and within the limits of its competence and the resources available by its Customs Administration.
MERCOSUR ul/cmc/dec. No 13/07
STANDARD OF APPLICATION ON CUSTOMS VALUE OF GOODS
HAVING IN VISTA: The Treaty of Assumption, the Black Gold Protocol and the Decision No 17/94 of the Council of the Common Market.
CONSIDERING:
That the States Parties to MERCOSUR struck on April 15, 1994 the final minutes of the Round Uruguay of Negotiations Multilateral Commercials, approving the Agreements for the constitution of the World Trade Organization (WTO), which were subsequently ratified and incorporated into the internal legal planning of the four States Parties;
That one of these instruments is the Agreement Relative to the Application of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT), which is applied by the States Parties to the MERCOSUR;
That the States Parties to the MERCOSUR, since the effective of the CMC Decision No 17/94, have applied as the base of calculation of the Import Tax of imported goods, the customs value determined as per the standards of the said Agreement, as well as other procedures harmonized;
Which dictates harmonised application has allowed to gather a valuable experience practice that imposes the need to advance on a related MERCOSUR standard with citation matter.
The COUNCIL OF THE COMMON MARKET
DECIDE:
Art. 1-Adopt in the framework of MERCOSUR the Agreement Relative to the Application of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT).
Art. 2-Approving the Application Standard on the Customs Valoration of the Goods, which is listed in Annex and form part of this Decision.
Art. 3-A As of the duration of this Decision, the CMC Decision No 17/94.
Art. 4-The States Parties should incorporate this Decision to their respective national legal ordinances before July 2008.
XXXIII CMC-Assumption, 28 /VI/07
ANNEX DA DEC. No 13/07
STANDARD OF APPLICATION ON CUSTOMS VALUE OF GOODS
CHAPTER 1
GENERAL PROVISIONS
ARTICLE 1
The base of calculation of the Import Tax will be the customs value of the imported goods, determined as the standards of the Agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (GATT), as well as the remaining provisions related to the same and proceeding of the legal planning of MERCOSUR.
ARTICLE 2
The customs value of the imported goods will be the basis for the application of the Common External Fee.
ARTICLE 3
The provisions of this Decision applies to all goods imported by the States Parties, introduced to any title in the customs territory of MERCOSUR.
ARTICLE 4
The declaration of the customs value attaching to this Application Standard will integrate the declaration of the customs dispatch, when it is the case.
CHAPTER 2
DETERMINATION OF THE CUSTOMS VALUE
ARTICLE 5
To the customs value will be included the following elements:
a) the transportation spending of the imported goods up to the port or place of import;
b) the spending on loading, unloading and handling, occasioned by the transportation of the imported goods up to the port or place of import;
c) the cost of insurance of the goods.
ARTICLE 6
The port or place of importation of which it treats Article 5 is the point of introduction of the goods in the customs territory of MERCOSUR.
ARTICLE 7
Do not integrate the customs value of the imported merchandise, whenever they stand out from the price effectively paid or payable:
a) the spending of construction, installation, assembly, maintenance or technical assistance carried out after the import, related to imported goods, such as an installation, machinery or industrial equipment;
b) the cost of transport after the import;
c) the applicable rights and taxes in the country of import.
ARTICLE 8
1. The interest due in virtue of a financing agreement contracted by the buyer and relative to the purchase of the imported goods will not be considered as part of the customs value, provided that:
Interest is highlighted from the price effectively paid or payable by the goods;
The funding agreement has been signed in writing;
when required, the buyer can comprove:
that such goods are actually sold at the declared price as effectively paid or payable; and
that the set interest rate does not exceed the usually practiced in this type of transaction in the country and at the time that the funding has been granted.
2. The previously willing will apply as much if granted the financing by the seller, as per banking entity or other physical or legal person. It will also apply in cases where the goods are valued by separate method from that based on transaction value.
ARTICLE 9
According to the provisions of article 9 of the 1994 GATT Valoration Agreement, when the conversion of values expressed in foreign currency is required, the applicable exchange rate shall be the daily rate set by the central bank or central monetary authority of each State Party, taking up the prevailing rate at the close of the day prior to the date of the numbering of the import dispatch.
CHAPTER 3
VALUING ADMINISTRATION
ARTICLE 10
Until the States Parties to the contrary, the controls and decisions on the customs value will be carried out by the competent authorities established as per the administrative organization that each State Party shall have for such an end.
ARTICLE 11
1. The controls and the decisions referred to in Article 10 comprise:
the overall coordination of customs value, including the drafting and application of its standards and regulations;
a faculty of requiring the submission of comprobatory documents and supplementary explanations for the determination of the customs value;
The analysis of specific questions about customs valorisation formulated by physical or legal persons and national public administration bodies, bodies government, as well as the central bodies of other States Parties;
the maintenance and the update of databases supporting the customs value control activities;
the faculty to request copy of document upon which the export was effected, as well as general information and relative to the export prices prevailing in the country of provenance, directly to the customs administration of that country, or through other competent mechanisms;
the carrying out of audits and investigations;
The realization of studies and analyses of the international market;
the adoption of any other measure necessary for the fulfillment of the provisions of this standard.
CHAPTER 4
CONTROL OF THE DECLARED VALUE
ARTICLE 12
The control of the declared value of the imported merchandise can be selective and / or random.
ARTICLE 13
The selection for the control of the declared value can be carried out in the course of the import dispatch, second criteria established by the competent authorities of the states Parts.
ARTICLE 14
States Parties effecting control of the declared value at the time of dispatch of the goods will be able to conduct preliminary examination or summary analysis of the same.
During the preliminary examination the measures that ensure the necessary means of proof can be adopted for the correct determination? a posteriori? of the customs value, such as the withdrawal of samples or expert consultations.
ARTICLE 15
In control of the declared value that is practiced in the course of the import dispatch, each State Party shall set the 60-day deadline for its completion, counted from the date on which the importer presents the comprobative documentation of the value.
The time frame referred to in paragraph 1 may be extended, for equal period, when audit or investigation procedure is required.
The time frame referred to in paragraph 1 may be suspended when the importer does not respond to the subpoena effected by the customs administration during the valorisation process.
ARTICLE 16
If in the course of the determination of the customs value of the imported goods is necessary to delay the determination definitive of that value, the importer of the goods will be able to withdraw them from Aduana if, when required, they are guaranteed sufficient security in the form of bail, deposit or other appropriate means covering the payment of customs duties and / or taxes to which may be subject to imports for consumption.
Dita warranty will be effected for the perception of the rights and taxes required with the subsequent determination of the customs value and released by its eventual balance. In any case, the warranty shall be released automatically, if, within the period of up to 150 days of its constitution, the customs authority shall not have decided on the determination of the customs value.
ARTICLE 17
Customs administrations will be entitled to demand the tax credits that arise as a consequence of the customs value surveillance, within the limitation periods of limitation provided for in the legislation of each State Party.
ARTICLE 18
When a statement has been filed and the customs administration has reason to doubt the veracity or correctness of the data or documents presented as evidence of that statement, the customs administration will be able to ask the importer to provide a supplementary explanation, as well as documents, or other evidence, that the declared value represents the total quantity effectively paid or payable by the imported goods, adjusted in accordance with the provisions of Article 8 of the GATT Valoration Agreement of 1994.
If, once received the supplementary information, or lack of response, the customs administration still has reasonable doubts about the veracity or correctness of the value declared, it may decide, taking into account the provisions of Article 11 of the GATT Valouring Agreement that the customs value of imported goods cannot be determined on the basis of the provisions of Article 1 of the mentioned Agreement.
Prior to adopting definitive decision, the customs administration will communicate in writing to the importer, if requested, the grounds for doubting the veracity or correctness of the data or documents presented and will give you reasonable opportunity to respond. Once the final decision has been adopted, the customs administration shall make the written communication to the importer, stating the grounds on which it was based.
ARTICLE 19
Every importer will be entitled to appeal, without penalty any, of the decisions issued by the customs administrations as a consequence of the control process of value.
ARTICLE 20
The imported merchandise that is not selected for the control of the declared value in the course of the customs dispatch may be subjected to value control in the form and the deadlines set out in the internal legislation of each State Party.
ARTICLE 21
Any decision on the customs value of imported merchandise could be reviewed by the customs administration, in accordance with the domestic legislation of each State Party.
ARTICLE 22
The comprobative documents and information that blurred the customs value declared by the importer, inclusive of commercial correspondence relating to the operation, shall remain à provision of the customs authority by the deadline in the internal legislation of each State Party.
CHAPTER 5
STATEMENT OF CUSTOMS VALUE
ARTICLE 23
The customs administrations of the States Parties will be able to approve specific standard to incorporate the common model of Declaration of the Customs Value.
Each State Party will be able to determine in which cases, or at what time it will be due to require the Declaration of the Customs Value, in addition to deciding on the mandatory inclusion in the customs dispatch of the mentioned document.
ARTICLE 24
The presentation of the Declaration of the Customs Value does not preclude the importer's compulsion to submit additional information or documents, necessary for the control of the value declared from the merchandise.
CHAPTER 6
SPECIAL CASES
ARTICLE 25
The determination of the customs value will stay subject to what they establish the specific Community Standards for the following cases:
a) goods imported by travelers within the concept of baggage;
b) goods intended for diplomatic missions or consular repartitions of permanent character, and of its members;
c) goods intended for representations of international bodies of permanent character of which the State Party is a member, and of its officials, experts, technicians and consultants;
d) goods contained in international postal shipments and air orders, not subject to the general import regime;
and) imports devoid of character commercial.
ARTICLE 26
When dealing with goods subjected to suspensive regime, the customs value shall be determined upon the adoption of the rules and procedures set out in this standard, without injury to the determination of the customs value taking place in the event of possible disservice of the scheme or of its dispatch for consumption.
CHAPTER 7
PROVISIONS FINALS AND TRANSIENTS
ARTICLE 27
Until the MERCOSUR Customs Code is approved, the port or place of importation of which it treats Article 5 is the point of introduction of the goods in the respective territories customs of the States Parties to MERCOSUR.
ARTICLE 28
For cases not provided for in this standard, current legislation shall be applicable in each State Party, until the corresponding MERCOSUR standard is approved.
ARTICLE 29
Until special provisions are agreed upon, the present standard will also apply for the commercial operations carried out between the States Parties.
ARTICLE 30
The legislation of the States Parties shall be of supplementary application, in so far as it does not object to the present standard.
SPECIFICATION OF TECHNICAL CHARACTERISTICS OF THE COMPUTER INFRASTRUCTURE FOR THE ELECTRONIC EXCHANGE OF INFORMATION OF CUSTOMS OPERATIONS THROUGH THE EXCHANGE SYSTEM OF INFORMATION FROM CUSTOMS RECORDS-INDIRA
HAVING IN VISTA: The Treaty of Asuncion, the Black Gold Protocol, Decisions No 54/04 and 37/05 of the Council of the Common Market.
CONSIDERING:
Which the Customs Records Information Exchange System-henceforth INDIRA-finds itself in operation and available in the four States Parties.
That it becomes necessary to establish the specifications techniques that ensure electronic exchange in a secure manner, understanding with such that that it complies with conditions of authentication, confidentiality, integrity and the access restriction.
The COUNCIL OF THE COMMON MARKET
DECIDE:
Art. 1o -Approve the norms about the?Specification of Technical Characteristics Of Computer Infrastructure For the Electronic Exchange Of Information From Customs Operations Through The Information Exchange System Of Customs Records-INDIRA?, which appears as Annex and does part of this Decision.
Art. 2o -The information transmitted by this computer platform will be of exclusive use of specially designated government employees, whose identity is properly authenticated by the own security systems of each Aduana.
Art. 3o -The technical character standards approved by this Decision and which are listed in the annex, may be modified by Guideline of the MERCOSUR Trade Commission in due process of the natural evolution of the technology and / or new requirements justifying it.
Art. 4o -The States Parties should incorporate this Decision to their internal legal ordinances before 30 /XII/08
XXXV CMC-San Miguel de Tucumán, 30 /VI/08
ANNEX DA DEC. No 01/08
SPECIFICATION OF TECHNICAL CHARACTERISTICS OF THE INFRASTRUCTURE INFORMATICS FOR THE ELECTRONIC EXCHANGE OF INFORMATION FROM CUSTOMS OPERATIONS THROUGH THE CUSTOMS RECORDS INFORMATION EXCHANGE SYSTEM-INDIRA
INTRODUCTION AND GOALS
Article 1o
1. This document sets out the Standards used for the interconnection between fertilisers of the States Parties, for systems requiring partial or total transfer of data, either by lots or by ON LINE transactions, Include also recommendations for enforcing global and private standards of each State Party.
2. The primary purpose of this paper is to lay down the necessary rules for the work of data transfer between States Parties and give effective support to new ventures requiring interconnection, without interfering with the norms techniques from each State Party.
INFRA-structure
Article 2o
1. Each State Party shall provide the necessary infrastructure for the interconnection by following the specifications set out in this document, without prejudice to the internal standards that do not interfere with the normal behaviour of the channels of transfer of information.
2. Therefore, the minimum required infrastructure is the one that makes it possible to ensure the configuration of secure tunnels through the support of public networks.
Connection to Public Networks
3. They are requirements for the interconnection of each State Party:
Each State Party shall have of affiliation and permanent connection to public networks allowing for the tunnel configurations referred to in this Annex for the transfer of data in the agreed time and the defined manner.
The specific breadth needs of these connections should appear in the documentation of each system of transfer of data.
Each State Party should define the breadth of connectivity required for the operation of the data transfers that it will carry out. They should be informed to the States Parties involved in data transfers, in all cases and with sufficient advance, the full or partial amplitude problems.
Changes arising from changes in the form of connection of each State Party to public networks should be informed to the remaining States Parties, in advance, so that they can provide in a timely manner the settings changes.
Physical Support of Connection
4. It defines itself as Physical Connectivity Support the equipment needed for connectivity to public networks, capable of supporting the security settings explained in the present:
5. The equipment in reference should comply with the following requirements:
The mentioned equipment should support the settings cited in Article 3 of the present, without harming the connectivity breadth parameters required for the target objective.
Each State Party should specify the criterion of?Tolerance to Failures? and the?Level of Health? of the citations equipment. Stop situations of equipment for scheduled maintenances or technical problems should be informed sufficiently in advance.
CONNECTION SETTINGS
Article 3o
1. The States Parties agree to use standardized methods of transfer of information allowing the following aspects:
Physical Transfer of Packages-each State Party shall have systematic connection in accordance with the recommendations set out in Article 2o, concerning connection to the selected public network as broadcast support, the selection, installation and proper configuration of the physical connectivity support.
Minimum Settings and Security Recommendations for Data Transfer-are the ones set out in this paper. In this sense if they must comply with the standards required to preserve security in the transfer of data and other rules that are agreed upon by mutual agreement.
Settings Access to Applications-define that protocols will be used to publish applications.
2. The Connectivity Settings items referred to in this article must comply with the following requirements / respect the following conditions.
Physical Transfer of Packages
3. Defines yourself as Public Network a?INTERNET? (RFC0774) and each State Party shall carry out all the necessary actions for connectivity to that network, including the individual process of hiring access providers (ISP-Internet Service Provider). In this way, it is defined the use of the TCP/IP protocol (RFC0791 and RFC0793) as general support for the information transfers.
4. Should each State Party be in possession of an identification regarding the Public Network, named?Public IP Address?, which will be passed over to the remaining States Parties to the settings cited in point 3.2 of this Article.
5. Should each State Party carry out its own study of need for connection breadth, named, in that case, how?Breadth?, according to the internal needs, establishing the corresponding reserve for the data transfers mentioned in this paper.
6. Any prediction of?Tolerance to Failures? or from?Level of Health? will be administered by each State Party, with prediction of the infrastructure cited in Article 2.2 b or through agreements with the internet service providers.
Settings and Security Recommendations in Data Transfer
7. Taking into consideration the definition of Public Networks and the cited TCP/IP protocol as support for the data transfer, is it decided by the use of?Protected Tunnels? for transfer of data.
8. The protocol that is to be used is IPSec (RFC2401). Each State Party shall inform the parameters used and the conetivity variables used, such that some will be fixed to enable the standardization of the configuration procedures.
9. Fixed Parameters
Public Internet Network
Base protocol, TCP/IP
IPSec
c.1) 3DES encryption algorithm (RFC1851)
c.2) Algorithm of Hash MD5 (RFC1321)
c.3) Pré-Share Authentication Method (definition of early access validation keys)
c.4) Exchange of Keys 1024bits
c.5) Instructions of ESP-3DES-MD5-tunnel transformation
c.6) Establishment of the SA ipsec-isakmp.
10. Variable Parameters
Single Relative Address of the Public Network (Public IP Address of Internet)
Single Relative Address of the Applying Servers (IP Address).
Settings Access to Applications
11. Once the safety rules for the connection are defined, applications can use the connections established between the Applying Servers. The Computer Protocols used among the applications are outside the scope of this document for reasons of deployment flexibility.
12. Notwithstanding, the following safety measures are recommended:
Scope of connectivity
13. Each State Party shall evaluate and deploy the security rules for the accesses to the services it makes available, as well as for the accesses to the services of the remaining States Parties. Even if the safety rules determine the procedures for carrying out data transfer between the application servers and facilitate the deployment of the network restrictions, it should not be left to adopt the proper precautions.
14. Considering the common plans for development and homologation of computer data transfer systems, it is recommended to restrict the accesses to the servers of specific applications to the framework of MERCOSUR systems.
Scope of Constraint of Application Protocols
15. The current data transfer systems allow for the proper identification of network data transfer protocols. However, attention is recommended to the security constraints of the following protocols:
HTTP (RFC2616): Protocol used for the current transactions. It is suggested to restrict the use of the same to the specific data transfers, since and to each State Party.
HTTPS (RFC2660): recommended protocol. It is suggested the deployment of internal digital certification for the transfer of specific data. Likewise, it is recommended to restrict its use to the exclusive scope of MERCOSUR's application services.
FTP (RFC0959): Protocol for the exclusive transfer of files between States Parties, the purpose of which is exclusively referential and non-transactional. Caution is recommended with the breadth of connectivity (bandwidth), when of the use of this protocol, as well as the application of the proper security constraints.
FTPS (RFC2228): recommended protocol. It also allows for the deployment of digital certification. Attention is also recommended with the breadth of connectivity (bandwidth), when of the use of this protocol, as well as the application of the appropriate constraints.
PROCEDURE FOR THE INGRESS OF A NEW STATE PARTY TO THE EXCHANGE OF INFORMATION OF CUSTOMS RECORDS (INDIRA):
Article 4
1. Should the ingress of a new State Party to MERCOSUR be realized, the acceding country shall comply with the following procedure:
Designate the technical officers and inform them to the Technical Committee No 2 of the Trade Commission of MERCOSUR to include them in the corresponding list of responsible.
Prepare the technical infrastructure for the exchange of information.
b.1) Update the DUAM table (which contains the description and format of the data that you exchange upon the INDIRA system) with the information available in your country and distribute it to the remaining States Parties.
b.2) Exchanges the following information with the remaining countries:
b.2.1) Country Code (ex: 105 = Brazil)
b.2.2) Name of the Web Server (ex:http://webservices.serpro.gov.br/WS_INDIRA/services/WSIndira)
b.2.3) File with the csv format containing the Table of Countries, with the description and code of XX countries, where XX is the New country's acronym.
b.2.4) Criteria for validation of your import statements and of export.
b.2.5) Test of 3 import declarations and 3 declarations of export.
Develop the applications and consensuses with the remaining States Parties the date of testing and the date of making available in production of the new version of the system, including the new State Party.
MERCOSUR / cmc/dec. No 53/08
CUSTOMS ARRANGEMENT OF BAGGAGE IN MERCOSUR
(Substitutes to Dec. CMC No 18/94)
HAVING IN VISTA: The Treaty of Asuncion, the Ouro Preto Protocol and the Decision No 18/94 of the Common Market Council,
CONSIDERING:
That the Common Market Council reaffirmed the commitment to consolidate the Customs Union and of establish a Common Market;
That harmonized procedures are necessary for the customs treatment of travelers ' luggage, with views to the consolidation of the Customs Union; and
That one makes necessary revision of the CMC Decision No 18/94, which regulates the matter, with a view to the dynamics of foreign trade operations,
The COUNCIL OF THE COMMON MARKET
DECIDE:
Art. 1 °-Approve the?Customs Arrangement of Baggage in MERCOSUR?, which is listed as an annex and is part of this Decision.
Art. 2 °-Revoke the CMC Decision No 18/94.
Art. 3 °-This Decision is to be incorporated into the legal planning of the States Parties before 12/31/2009.
XXXVI CMC-Salvador, 15 /XII/08
ANNEX DA DEC. No 53/08
CUSTOMS ARRANGEMENT OF BAGGAGE IN MERCOSUR
CHAPTER I-DEFINITIONS
Article 1o
For the effects of the present standard, it will be understood by:
1. Baggage: the new or used goods that a traveller, in compatibility with the circumstances of his trip, can target for his or her personal use or consumption, as well as to present, whenever, by its quantity, nature or variety, not allow to assume import or export with commercial or industrial purposes.
2. Accompanied baggage: to which the traveller takes with you and in the same means of transport in which you travel, except when you come in a condition of load.
3. Unaccompanied baggage: to which to arrive at or exit from the customs territory, before or after the traveller, or to arrive together with it, but in condition of load.
4. Goods of use or personal consumption: the articles of clothing, hygiene and too many goods of manifestly personal character.
CHAPTER II-IMPORT BAGGAGE
Categories of travelers
Article 2o
For the purposes of this standard, the following categories of travelers are established, for the baggage of import:
1. residents in third countries who enter the customs territory:
a) on a journey from tourism, business, or are in transit through the territory;
b) in temporary character, to purpose of study or exercise of professional activity; or
c) to reside in a way permanent;
2. residents in the States Parties, who return to the customs territory, come from third countries, after they remain abroad there are:
a) more than one year; or
b) less than one year;
3. residents in one of the States Parties, who return to it after they remain in another State Party:
a) on travel from tourism or business; or
b) in the reason of studies or exercise of the professional activity of temporary character; and
4. residents in one of the States Parties, who enter another, to in it fix their permanent residence.
Statement of baggage
Article 3o
1. Travellers from any category entering the customs territory, as well as those who are circulating from one State Party to another, should make a statement of the contents of their baggage, which may include the goods related to the exercise of professional activity or study, in the deadlines and in the form set out by the customs legislation of each State Party.
2. The Customs Administration will be able to demand that the declaration be made in writing.
3. Dealing with unaccompanied baggage, the declaration should be formulated in writing.
4. Under the baggage scheme, travelers will not be able to declare as their own third-party baggage or to take charge, on account of persons who do not travel on board, to drive and introduce goods that do not belong to them.
5. They are excepted from the schedule in item 4 the personal goods of use of the residents in the customs territory that have passed away abroad, whenever the death is proved with the idomous documentation.
Baggage Valprayer
Article 4o
1. For the purposes of determining the value of the goods that make up the baggage, the value of its acquisition will be considered, at the sight of the invoice.
2. In the lack of the value mentioned in the inciso 1, by inexistence or inaccuracy of the invoice, the value that, in general character, shall be deemed to establish the customs authority.
Exemptions
Article 5o
1. The exemptions set out in favor of travelers are individual and intransferable.
2. The goods demonstrably left out of the customs territory will be exempt from tributes when they return, regardless of the term of stay abroad.
Prohibitions
Article 6o
1. It shall be prohibited to import under the regime goods that do not constitute baggage or which are subject to prohibitions or restrictions of non-economic character.
2. The subject goods of the baggage subject to specific controls will only be disembarked upon prior annuence of the competent body.
Exclusions
Article 7o
1. They are excluded from the customs arrangements of baggage the automotive vehicles in general, motorcycles, motonets, with engine, engine-to-vessel, water-powered and similar motor homes, aircraft and vessels of every kind.
2. They are still excluded from the scheme the parties and parts of the related goods in the inciso 1, except for the unit goods, of less than the exemption limits, relating to specific lists that may be drawn up by the States Parties.
3. The goods excluded from the scheme in the incisses 1 and 2 will be able to join a State Party in temporary admission whenever the traveller proves his permanent residence in another country.
Article 8o -Extract of baggage
Baggage Extravio
Article 8o
1. Goods dispatched as baggage and which, by fortuitous case or force majeany, or by confusions, errors or omissions, arrive without their respective holders, shall remain deposited by the transporter, to the order of whom to correspond, under control customs, while they are not claimed.
2. The goods referred to in inciso 1 may be disembarked upon the prior fulfillment of the formalities laid down in the legislation.
3. The sending of the stray baggage to the outside may be requested by the holder of the goods or, when they are destined for another country, by the carrier.
Exemption limits for accompanied baggage
Article 9o
1. The baggage accompanied by all categories of travelers is exempt from paying tributes in respect of:
a) clothes and objects of personal use; and
b) books, brochures and periodicals.
2. In addition to those mentioned in inciso 1, the traveller entering a State Party by air or sea will enjoy exemption for other goods, up to the limit of US$ 300 (three hundred US dollars or the equivalent in another currency).
3. In the case of land border, States Parties will be able to set an exemption limit not less than US$ 150 (one hundred and fifty US dollars or the equivalent in another currency).
4. Notwithstanding the established in the incisies 2 and 3, States Parties that have higher limits will be able to keep them until they can be harmonized.
5. The Customs Administrations will exercise controls especially in the sense that the exemption limit is not used more than once in the range of one month.
6. The States Parties will be able to establish still quantitative limits for the fruition of exemptions concerning traveller's baggage.
Baggage unaccompanied
Article 10
1. Unaccompanied baggage:
a) should arrive in the customs territory within the three months previous or until the six months later than the arrival of the traveller;
b) will only be disembarked upon arrival of the traveller;
c) should arrive in the load condition and its dispatch may be effected by the person concerned himself or by his duly authorized representative; and
d) should come from the place or places of stay or provenance of the traveller.
2. They will be exempt from taxing the clothes and objects of personal use used, books and periodicals, failing to benefit the unaccompanied baggage from the exemption limits provided for in this standard.
Travelers who join to reside permanently
Article 11
1. Residents in third countries entering the customs territory to permanently reside, the residents in the States Parties who return to the customs territory, coming from third countries, after they remain abroad there are more than one year, and residents in one of the States Parties who enter another to fix their permanent residence will be able to join the customs territory exempt from tributes and without prejudice to the provisions of Article 9o, the following goods, new or used:
a) furniture and other household goods;
b) tools, machines, apparatus and instruments necessary for the exercise of their profession, art, or craft, individually considered.
2. The enjoyment of this benefit for the goods referred to in paragraph (b) of the inciso 1 will be subject to the prior substantiation of the activity developed by the traveller, and, in the case of resident abroad returning, from the course of the deadline set forth in the inciso 1.
3. In the case of foreigner, while not being granted the permanent visa in one of the States Parties, your goods will be able to join the customs territory under the temporary admission scheme.
Tripulants
Article 12
1. The luggage of the crewmembers will be exempt from tributes only as to clothing, personal use objects, books and periodicals, failing to benefit from the exemption limits provided for in this standard.
2. Without prejudice to the provisions of the previous incisance, the luggage of the crew members of the long haul vessels will have the treatment provided for in Articles 9o and 13, when these proceed from third countries and shall permanently land in the territory customs.
Taxation
Article 13
The goods understood in the concept of baggage exceeding the limits for fruition of the exemption will be disembarked upon prior payment of a single tribute with aliquot of 50% on the value exceeding the said limits.
Bens acquired in duty-free stores
Article 14
1. Travelers will enjoy an additional exemption of at least US$ 300 (three hundred US dollars, or the equivalent in another currency), in relation to goods purchased at the existing free shops (free shops) in the States Parties.
2. Goods purchased in free arrival shops that exceed the limit set out in inciso 1 will be subject to the taxation regime provided for in Article 13.
CHAPTER III-EXPORT BAGGAGE
Exemption
Article 15
1. The traveller who is intended for third countries shall enjoy exemption from the export tributes in respect of his or her baggage, accompanied or unaccompanied.
2. You will give the treatment of baggage to other goods purchased in the customs territory, taken personally by the traveller, up to the limit of US$ 2,000 (two thousand US dollars, or the equivalent in another currency), where they are treated for goods of free export and is presented the tax bill corresponding to its acquisition.
CHAPTER IV-TRANSITIONAL PROVISIONS AND ENDINGS
Transitional provisions
Article 16
Reger by the legislation of the States Parties:
a) the cases not specifically dealt with in this norm; and
b) the sanctions applicable to the uncompliances of the obligations imposed by this norm.
MERCOSUL/GMC/RES. N ° 28/05
STANDARD RELATING TO THE CARRIAGE OF ORDERS ON LINE PASSENGER BUSES REGULAR HABILITATED FOR INTERNATIONAL TRAVEL
HAVING IN VISTA: The Treaty of Asuncion, the Black Gold Protocol and the Resolution No 117/94 of the Common Market Group.
XX_ENCODE_CASE_One CONSIDERING:
A need to regulate the transport of orders on regular line passenger buses, enabled for international travel;
That it is understood to be convenient to adjust the procedures established by the GMC Resolution No 117/94, in order to allow for the effective implementation of the norm.
The COMMON MARKET GROUP
RESOLVES:
Art. 1-Approve the Relative Standard to the Transport of Orders in Buses of Regular Line Passengers Enabled for International Travel, which appears as Annex and does part of this Resolution.
Art. 2-Revoke the GMC Resolution No 117/94, once the present Resolution between in force.
Art. 3-A This Resolution is to be incorporated into the national legal ordinances of the States Parties before 01 /V/2006.
LX GMC-Montevideo, 19 /X/05
ANNEX DA RES. No 28/05
STANDARD ON THE TRANSPORT OF ORDERS ON REGULAR LINE PASSENGER BUSES HABILITATED FOR INTERNATIONAL TRAVEL
Article 1
The transport of parcels between States Parties, on regular-line passenger bus enabled for travel international, jointly with the transport of passengers, will observe the provisions of this standard.
Definitions and Field of Application
Article 2
1. For the purposes of this standard, it is considered to be:
I-order:
a) The documents, printouts or papers not subject to postal monopoly, under the legislation of each State Party, inclusive and inherent documentation of the load;
b) samples with non-superior FOB value at US$ 3,000.00 (three thousand US dollars) and with weight of up to 50 Kg (fifty kilograms);
c) goods, with or without commercial value, with FOB value not exceeding US$ 3,000.00 (three thousand US dollars) and with weight of up to 50 Kg. (fifty kilograms);
II-Aduana de:
a) Partida: the Aduana of a State Party in whose jurisdiction a Customs Transit Operation begins International;
b) Frontier: the Aduana of a State Party by which he jots or leaves a transport unit, in the course of an International Customs Transit Operation;
c) Destination: the Aduana of a State Party in whose jurisdiction an International Customs Transit Operation is concluded.
2. If they exclude from the treatment provided for in this standard the goods in quantity or frequency of consignments that disclose destination or commercial purpose, and to:
a) Firearms;
b) Explosives and munitions;
c) inflammable substances;
d) Narcotic, psychotropic substances, precursors and chemical substances essential for its elaboration, whose relations will establish each State Party;
e) Prohibited import or export goods in each State Party;
f) hazardous products or waste, which pose risks to people's health, public safety, or the medium environment;
g) Goods subject to the licensing of health authorities, phytosanitary and zoosanitary in each State Party;
h) Nuclear and technology material meaning, and the remaining elements of nature or for bélic purposes;
i) Remesses fractionated that surpass, in conjunction, the values and / or allowable weights.
Treatment Tax
Article 3
1. Orders that it treats this standard will be carried with suspension of the gravames on the import, to the amparo of the International Customs Transit regime.
2. For the purpose of calculating the amount of the suspended tributes, the customs value shall be established in accordance with Article VII of the GATT (Customs Valouring Agreement) and in the provisions laid down in the CMC Decision No 50/04.
3. After the completion of the customs transit, orders will be dispatched for consumption under the general import regime in accordance with the current legislation in the State Party of destination.
4. The provisions of paragraph 3 of this Article shall be without prejudice to the application of preferential or special import regimes, provided for in other national or community standards, nor does it preclude the adoption by each State Party of simplified procedures for the nationalization of the goods carried with the treatment provided for in this standard.
5. The States Parties shall be able to establish the requirement for guarantees for the operations referred to in this standard, or their dispensation, given the provisions of their legislation and in the Community Standards.
HABILITATION AND accreditation
Article 4
1. They will be able to use the procedures of which this standard is enabled enterprises enabled for the international carriage of passengers by highway, under the provisions laid down in the Partial Scope Agreement on International Land Transport of the Cone South, and accredited by the Departure Aduana.
2. The Aduanas of each State Party shall communicate to the remaining Aduanas the companies empowered and accredited to use the procedures laid down in this standard.
PACKAGING OF THE ORDERS
Article 5
1. Orders are to be transported in special containers, built with materials that are resistant to continuous use, with identification and inviolability characteristics and that allow their lacration, according to specifications set out in Annex I to this standard.
2. It will not be admitted:
a) the transport of parcels outside the container to which the paragraph 1;
b) the transport, in the interior of the container referred to in paragraph 1, of goods not considered order.
3. The observance of the requirements for the manufacture and use of the containers provided for in this standard is the sole responsibility of the transport companies.
4. The containers are to be kept in compartments distinct to those reserved to the baggage of passengers and should be removable in such a way as to allow their control.
APPLICATION AND OPERATION OF THE REGIME
Article 6
1. The International Customs Transit regime applied to the orders will be granted on the basis of the International Parcel Manifesto Carried by Highway / Customs Transit Declaration-MIE / DTA, in accordance with the data listed in the Appendix I of the GMC Resolution No 17/04, for the load manifest, and of Annex II of this standard, for the corresponding knowledge.
2. The points of origin and destination of the containers are expected to coincide with the initial and final points, respectively, of the route established for the buses.
3. The information provided for in the MIE/DTA should be provided by the carrier in the language of the country of origin and be written or printed in legible and indelible characters.
4. No documents containing amendments or rash will be admitted, except those duly resurfaced upon new heading of the carrier, certified and accepted by the Departure Fertilizer.
5. The companies empowered and accredited, as per Article 4, when they do not carry orders, should submit MIE/DTA, with the negative order statement.
6. Without prejudice to the provisions of this standard, States Parties will be able to adopt other control procedures and computerized registration relating to the International Customs Transit regime applied to orders.
7. The customs controls will be carried out solely by the fertilisers
a) of the beginning of the transit;
b) of entering the intermediate country, if it is the case; and
c) of entry and final destination of the target country.
8. All load knowledge must be linked to one same MIE / DTA, not being allowed fractionation of the same.
Article 7
The start and completion of the International Customs Transit of orders will only be able to be carried out on enabled customs enclosures, in the cities determined by the states Parties, which shall be communicated to the remaining States Parties, for the purposes of the implementation of the provisions of this standard.
Article 8
1. In the event of interruption of the International Customs Transit Operation of Orders or rupture of the applied safety devices, the responsible of the transport vehicle shall communicate that occurred:
a) to the nearest Aduana, at the greatest possible brevity, so that the necessary arrangements are adopted to the resguarding of the parcels in transit; and
b) to the Departure And Destination Aduanas.
2. In the hypothesis that it treats paragraph 1 of this Article, the nearest Aduana, indicated in the inciso? a?, will be able to authorize the trasboard, with or without discharge, of the container, under customs control.
3. In the event of the application of new security or replacement devices of the existing ones, the Intervener Aduana should make the event in the MIE/DTA document and convey that circumstance to the Aduana of the remaining States Parties.
Article 9
The transport of passengers and their baggage will always have priority over the transport of orders that are amstopped by this procedure.
PROCEDURES in the Departure Aduana
Article 10
1. Companies empowered and accredited under Article 4 will present to Aduana de Partida the orders to be transported, accompanied by the MIE/DTA and its corresponding charge knowledge.
2. The authorities of the Departure Aduana will check:
a) if the submitted papers are in order;
b) if the containers to be used comply with the requirements set out in the Attachment I;
c) if the transported goods correspond in their nature and quantity to those specified in the knowledge of load.
Article 11
1. Carried out the formalities of Article 10, the authorities of the Departure Aduana will place the lacres and authorize the start of the International Customs Transit operation.
2. Partida's Aduana shall validate and transmit, by means of its official computerized systems, to the remaining Aduanas involved in the operation, the information concerning the parcels carried, the conveyor vehicle and the devices of applied security, so as to allow the analysis of the information in advance of the arrival of the vehicle.
3. The carrier shall have the computerized system and equipment permitting the transmission of the information referred to in paragraph 2 to the Departure Fertilizer.
PROCEDURES in the Boundary Aduanas
Article 12
1. In the State Boundary Fertilizer of the State Party of destination of orders, the customs authorities shall check the lacres and the conditions of safety of the containers used.
2. The placement of lacres, by the authorities of the Departure Aduana, does not prevent the placement of the lacres themselves or the adoption of other tax measures by the Aduana of the other States Parties, when those who have been employed are not considered sufficient or do not offer the required security.
3. In the event of the application of new security or replacement devices from existing ones, the Intervener Aduana should make the event in the MIE/DTA document and convey that circumstance to the remaining Aduanas.
PROCEDURES in the Target Aduana
Article 13
The authorities of Destination Aduana will check the applied safety devices and the state of the containers, and may adopt the controls they deem necessary to ensure that all the obligations of the carrier are fulfilled.
Customs Infractions and Responsibilities
Article 14
1. The company empowered and accredited under Article 4 will be responsible for the customs infractions committed in the International Customs Transit Operation of orders that it treats this standard.
2. The application of sanctions in the cases of transgression, violation or discompliance shall be governed by the legislation of the State Party in which they occur.
3. The infractions mentioned in paragraph 1 shall be communicated to the Aduanas of the remaining States Parties.
Article 15
Without prejudice to the sanctions set forth by the legislation of each State Party, the companies carriers will be able to be sanctioned with suspension or cancellation, listening to the severity of the infractions committed.
Finals provisions
Article 16
The Aduanas of each State Party will be able to establish relative complementary norms:
the procedures for verifying compliance with the required requirements of the carriers for the use of regime;
to the procedures for verification of the requirements required for containers and your regular use;
to the definition of the technical requirements and specifications for the development of the computerized system in charge of carriers.
Article 17
This regime could be implemented bilaterally when the States Parties meet the conditions laid down in the present norm.
ANNEX I DO ANNEX DA RES. No 28/05
CHARACTERISTICS OF THE CONTAINERS
1.MATERIAL:
Powers to be manufactured in aluminium plate or in fiberglass, thickness sufficient to support the weight of its content and resistance to support its repeated use.
2.DIMENSIONS:
Desummer to be compatible with the measurements of the compartments of the buses that the carry, with a minimum capacity of two hundred litres and maximum of a thousand litres.
3.SISTEMA DE CLOSING:
The lid should be joined to the rest of the container by locks and hinges placed with bolted blind head screws on the inside, so as to ensure their inviolability during their transport or storage.
The lid should be endowed with elements allowing the placement, by the Aduana, of lacres, straps or any other device, when it is necessary.
4.TOO MUCH INTERNAL AND EXTERNAL FEATURES OF THE CONTAINER:
Your interior should be easily accessable to the customs inspection, without the existence of compartments where they can be hidden goods.
Must allow for your easy identification, upon placement of marks and written numbers in such a way that they cannot be modified or changed.
They must be painted in yellow color, from way that are easily visible, containing the indication?INTERNATIONAL ORDER BY HIGHWAY?, in black.
5. MODELS:
MERCOSUR-CCM/DIR. No 32/08
STANDARD OF CUSTOMS CONTROL IN ADMINISTRATIONS
MERCOSUR CUSTOMS
HAVING IN VISTA: the Treaty of Asuncion, the Ouro Preto Protocol and Decisions No 50/04 and 26/06 of the Common Market Council;
XX_ENCODE_CASE_One CONSIDERING:
That the Common Market Council reaffirmed the commitment to consolidate the Customs Union and to establish a Common Market;
That the commercial and economic processes in a globalized world involve the insertion of our economies into one international market;
Which competes with the Aduanas to adopt facilitation mechanisms that allow to achieve levels of competitiveness and to respond to international demand;
Which the facilitation should be accompanied by efficient and intelligent control procedures that allow to ensure compliance with customs and tax obligations; and
That it is necessary to standardize the actions, faculties, and functions in the States Parties, with the purpose of applying common customs control procedures,
THE MERCOSUR TRADE COMMISSION
APPROVES THE FOLLOWING GUIDELINE:
Art. 1o -Is it established a?Standard for Customs Control in the MERCOSUR Customs Administrations?, which is listed as an annex and is part of the present Guideline.
Art. 2o -The present Guideline is to be incorporated into the internal legal ordinances of the States Parties before 30 /VI/09.
CV CCM-Montevideo, 13 /XI/2008
ANNEX DA DIR. No 32/08
STANDARD OF CUSTOMS CONTROL IN ADMINISTRATIONS
MERCOSUR CUSTOMS
CHAPTER I-GENERAL PROVISIONS
Article 1o
1. The present standard is aimed at establishing the standard that the Customs Administrations of the States Parties of MERCOSUR will apply for the control of foreign trade operations.
Article 2o
Customs control will be governed by the following principles:
1. All physical or legal persons who intervene directly or indirectly in goods entry operations in the customs territory of the States Parties or from their exit from this are subject to customs control.
2. The control is selective, based on the analysis of the customs risk.
3. The controls will be able to be effected by adopting special mutual administrative assistance procedures, according to the one provided for in the CMC Decision No 26/06.
4. The results of the customs control will serve as a reactor to effector the customs risk analysis.
Article 3o
1. The customs control corresponds to the measures implemented by the Customs Administrations to ensure the correct application of the legislation within the framework of their competences.
2. Such measures may compete, among others, the verification of goods, the analysis of the data of the declaration, of the existence and authenticity of the documents, both by electronic and on paper or scanned, the analysis of the accounting of the companies and of other accounting documents, the control of the means of transport, the control of baggage and other goods carried by travelers, and the practice of administrative investigations and similar acts.
3. The Customs Administrations will request judicial authorization and / or public force aid for the search and seizure procedures, in cases where the legislation requires it.
Article 4o
Customs control will be applicable to the ingress, the permanence, the transport, the circulation, the storage and the outlet of the goods, loading units and means of transport, in the entry into and at the exit of the customs territory of the States Parties.
Article 5o
Customs control will also be exercised over any person, physical or legal, directly or indirectly linked to customs activity, such as:
a) Importers;
b) Exporters;
c) Despachants customs;
d) Operators from duty-free shops (Free Shop), customs depots, free zones or other customs enclosures;
e) Postal Operators;
f) Transcarriers;
g) Transportation Agents;
h) Chargers of charge; and
i) Provider on board.
Article 6o
Customs Administrations will be able to establish mechanisms for the control actions to be performed in a coordinated manner with other organs.
CHAPTER II-PHASES OF CONTROLE
Article 7o
Customs control can be carried out in the following phases:
a) Prior control: the one exercised by the Customs Administration prior to the registration of the customs declaration.
b) Control during dispatch: the exercised from the registration of the customs declaration, up to the landings or boarding of the goods, as the case may be.
c) A posteriori control: the one exercised after the landed or shipment of the goods, as the case.
CHAPTER III-CONTROLE PRIOR
Article 8o
Prior control will be effectuated, among others, by the following methods:
1. Verification of the load manifest, as far as:
a) documents and manifestos received prior to the arrival of the means of transport;
b) goods, in order to confirm the accuracy of the manifest or the declaration of arrival; and
c) certain types of goods that require special treatment.
2. Examination of the goods prior to the registration of the customs declaration.
Article 9o
1. The Customs Administrations will be able to demand from the responsible means of transport the transmission of the cargo manifest beforehand on the arrival of the commodity.
2. This information should be transmitted preferentially by electronic means, with sufficient anteriority to effectuate the risk analysis.
Article 10
Customs Administrations will be able to carry out control and surveillance actions, among others, about:
a) the means of transportation and the load entering into and leaving the customs territory of the State Party;
b) the discharge of the goods and their correspondence with the manifold; or
c) the goods during their transportation and permanence in temporary deposit.
Article 11
Customs Administrations should use preferentially modern technologies, with inspection equipment not invasive and with radiation detectors, which include, among others, X-ray and gamma-ray apparatus.
CHAPTER IV-CONTROL DURING DISPATCHING
Article 12
The control during dispatching will be is using selection channels based on the customs risk analysis, applying:
1. Documentary analysis
1.1. In the orange or yellow channels, to analyze the documents supplementary to the customs declaration, with the purpose of noting the correctness of the data declared in such documents, by checking:
a) the compliance of the data declared in the supplementary documents with the customs declaration, especially in what refers to the quantity, the value, the tariff classification and the origin of the goods; and
b) the fulfillment of other requirements for the import or export, such as licenses, registrations, certificates and authorizations.
1.2 In the red channel, in addition to the provisions of item 1.1, to check the correspondence of the declared data with the presented merchandise.
2. Verification of the merchandise
2.1 In the red channel, in order to note if the nature, quality, state and quantity of the goods are in accordance with the declared, as well as obtain information in respect of origin and value in a preliminary and summary form, and may, to such effect, apply, among others, inspection techniques and methods of sampling.
2.2 The result of the check will serve as a retrofeed to effection customs risk analysis, and when different from the manifold in the customs declaration, it will take a specific record of occurrence.
Article 13
Customs Administrations will be able to exercise its control during dispatch at distinct locations of the customs precincts, among others, in the cases of:
1. goods whose characteristics do not allow to complete the check on the altered enclosures;
2. simplified procedures permitting the declarant the direct exit of the goods to their premises; or
3. goods entered into the customs territory by the amparo of suspensive customs arrangements for which another customs regime has been requested, by remaining the goods outside the customs enclosures.
Article 14
Customs Administrations will, in special cases of suspected fraud, be able to intervene on all the goods amounded by a customs document, regardless of the selection channel.
CHAPTER V-CONTROLE A POSTERIORI
Article 15
1) The customs control a posteriori will be effected by:
a) Differential documentary control; and
b) Audits.
2. The deadline for the effectivation of the posteriori control is the one set out in the legislation of the States Parties, until it is uniformed within the framework of MERCOSUR.
Article 16
Customs Administrations will be able to exercise the a posteriori control at the location where:
1. the person concerned and / or his legal representative has tax domicile or permanent establishment, without prejudice to the established in the legislation of the States Parties;
2. take place, in whole or in part, the operations;
3. if they find the goods;
4. if they find the elements necessary for the control; or
5. is located at the headquarters of the customs unit of control a posteriori.
SECTION I-DIFFERENTIAL DOCUMENTARY CONTROL
Article 17
Customs Administrations will be able to carry out, among others, actions of differential documentary control to check:
1. the correctness of the stated data, concerning the operations amped by the statements presented and by the supplementary documents; and
2. the fulfillment of the requirements for import or export.
Article 18
The differed documentary control will be carried out in accordance with a schedule based on customs risk analysis, regardless of the selection channel or the requested customs regime.
SECTION II-AUDITS
Article 19
Customs Administrations will be able, even after the landings, to carry out the review of customs operations upon analysis of the declarations, documents and commercial data, as well as to carry out the verification of the goods and to check the initially declared data and payment of the tributes.
Article 20
Competing to the posteriori control units, among others, the activities of:
1. investigation of the facts generators of customs and tax obligations, by obtaining and analysing the information to them corresponding;
2. definitive determination of the calculation bases, upon analysis and evaluation of the declared customs values and verification of the correct application of customs and tax rules;
3. proof of origin, tariff classification and the remaining stated data;
4. proving the correctness of the determined customs and tax debts based on the statements presented and in the supplementary documents;
5. verification of the fulfilment of the requirements for the granting or fruition of benefits, exemptions / reductions and refunds;
6. determination of the amount of customs tributes and too much tax incidents on foreign trade, resulting from the posteriori control actions;
7. proposal for application of the penalty resulting from infractions detected during the posteriori control; and
8. adoption of cautionary measures.
Article 21
For the purpose of conducting the audits, the Customs Administrations will be able to, among others:
1. require books and ledgers, inventories of goods, customs declarations and commercial documents directly related to customs operations;
2. practice necessary measures for determination of the origin of the resources applied in foreign trade operations;
3. practice the necessary measures to determine type, class, species, nature, purity, quantity, quality, measurement, origin, provenance, value and cost of production, handling, processing, transportation and marketing of the goods;
4. inspect the magnetic supports, the computerized data and other information of physical or legal persons related to customs operations object of control;
5. carry out inspections and inventories of the goods, in establishments related to the audited;
6. apply for information to public bodies and private entities, related to foreign trade operations;
7. retain and / or temporarily store under your guard books, files, computerized supports, documents, records and merchandise, in order to safeguard the information; and
8. to request the Customs Administrations of other countries, institutions, international bodies or other organizations, to the amparo of international agreements, information or documents relating to customs operations carried out in the territory Graduation.
CHAPTER VI-CUSTOMS CONTROL FOR OPERATORS
BENEFICIARIES OF FACILITATION MEASURES
Article 22
1. The Customs Administrations will be able to establish facilitation measures for operators that comply with requirements required in the customs legislation.
2. The facilitation measures will be able to include the submission of simplified or smaller documents, the reduction of the percent of checks and / or the greater agility in the customs dispatch.
3. In advance of the granting of the facilitation measures, Customs Administrations will be able to conduct audit controls at the companies, on:
a) accounting, internal organization, control systems, of manufacturing, and other aspects related to customs activities;
b) the financial, patrimonial and economic capacity;
c) the antecedents of legal officers and the links with other physical or legal persons;
d) the de facto existence of the legal person.
MERCOSUR ul/ccm/dir. No 33/08
Standard on Customs Risk Management
HAVING IN VISTA: the Treaty of Asuncion, the Black Gold Protocol and Decision No 26/06 of the Council of the Common Market;
CONSIDERING:
That the implementation of a modern Aduana, in the current context, should allow for the agility of trade flows exterior, and, on the other hand, it shall monitor compliance with customs, tax and other provisions whose application or enforcement is of competence or responsibility of the Aduanas;
That to fulfill the functions of facilitation and control, the use of risk analysis techniques is required. that allow to maintain an adequate level of control without prejudice to the agility of legitimate international trade;
That the controls should be based on harmonised standards and criteria for the selection of goods and economic operators, in order to minimise the risks to which they are exposed to the States Parties and their citizens; and
That the application of risk analysis techniques should offer greater facilities to foreign trade operators who have a history of compliance with customs standards,
The Mercosur TRADE COMMISSION APPROVES THE FOLLOWING GUIDELINE:
Art. 1o -Is it established a?Standard for Customs Risk Management?, which appears as an annex and is part of this Guideline.
Art. 2o -The present Guideline is to be incorporated into the internal legal ordinances of the States Parties before 30 /VI/09.
CV CCM-Montevideo, 13 /XI/2008
ANNEX DA DIR. No 33/08
Standard on Customs Risk Management
CHAPTER I-DEFINITIONS
Article 1o
For the purposes of applying the present standard is understood by:
1. Risk: the probability of occurrence of a fact in relation to the entry, exit, transit, storage, delivery and targeting of goods, which constitutes violation of customs legislation or other provisions whose application is of competence or of responsibility of the Aduanas;
2. Risk analysis: the systematic use of available information to determine the frequency of the defined risks and the magnitude of their likely consequences, as well as the type and amplitude of the control to be effecting during dispatch;
3. Risk assessment: the systematic definition of risk management priorities, based on the degree of risk, especially depending on the standards and the preestablished risk levels;
4. Risk management: the systematic determination of risks and the implementation of the measures required to limit exposure to risk, which includes activities such as data collection and information, risk analysis and assessment, prescription and adoption of measures, and the follow-up and periodic review of the process and its results;
5. Risk indicators: the specific selection criteria, such as: commodity code, country of origin, country of issue, license indicator, value, economic operator, level of compliance, type of means of transport, purpose of your stay in the customs territory, financial situation of the trader or economic operator; and
6. Customs control actions: the set of measures adopted by the Customs Administration in order to ensure compliance with the customs legislation or other provisions whose application or enforcement is of competence or responsibility of the Aduanas.
CHAPTER II-COMPETENCIES
Article 2o
1. The Customs Administration, in the exercise of its powers, will apply risk management to the ticket, permanence, transportation, circulation, storage and exit of goods, and cargo and means of transport operating in direction to the customs territory of States Parties or from this.
2. In addition, risk management will be exercised on the physical or legal persons who intervene in the foreign trade operations.
Article 3o
Risk management will be applied in the following phases of customs control:
1. prior control to the registration of the customs declaration;
2. control during dispatch, from the customs declaration record to the landed or shipment of the goods, as the case may be; and
3. a posteriori control, after the landed or shipment of the goods, as the case.
CHAPTER III-TREATMENT OF INFORMATION
Article 4o
1. For the realization of the risk analysis and assessment, the Customs Administrations should use computerized procedures that allow for the treatment of large volume of information.
2. In the case of complaints or specific information about customs risks, such information will be assessed to determine the control actions to be carried out, in accordance with the procedures set out in each State Party.
Article 5o
The States Parties should carry out the monitoring and periodic review of customs control actions and their results, to achieve a proper feedback, preferentially automatic form, the computerized risk management system, improving the quality of selectivity rules.
Article 6o
Under the Convênio de Cooperation and Mutual Assistance between Customs Administrations, or other international or regional agreements on the matter, States Parties shall promote the exchange of information on best practices of risk indicators and selectivity rules.
Article 7o
To facilitate the monitoring, evaluation of results and exchange of information between States Parties, upon the use of automated information processing systems, a table should be established that contains list of common codes according to the main types of risks.
CHAPTER IV-RISK MANAGEMENT IN PRIOR CONTROL
Article 8o
1. In the analysis and assessment of customs risk, for the realization of the prior controls to the registration of the customs declaration, both internal and external sources of information will be used.
2. Such sources of information comprise, among others, the data contained in the declaration of arrival of the goods, the internal databases of the Customs Administrations and the information obtained from other bodies or administrations, both national how much international.
3. For the realization of the prior controls will be able to be effected, among others, the activities of proving physical existence and economic-financial analysis of the physical or legal persons wishing to operate in foreign trade.
Article 9o
1. The risk analysis in the prior control can be carried out from the information recorded in the declaration of arrival, by means of computerized systems.
2. Such systems should operate with common data and formats, with sufficient information regarding the tariff nomenclature, which allow for consolidated and statistical treatment, streamlining the risk analysis activities.
CHAPTER V-RISK MANAGEMENT IN CONTROL DURING DISPATCH
Article 10
1. In the analysis and assessment of customs risks, for the realization of controls during dispatching, both internal and external information sources will be used.
2. Such sources of information comprise, among others, the data contained in the customs declaration, the internal data base of the Customs Administrations and information obtained from other bodies or administrations, both national and international.
Article 11
1. The Customs Administrations shall apply a selective control to the customs declarations submitted for the dispatch of goods submitted to the different customs regimes, based mainly on risk analysis criteria.
2. Selective control based on risk analysis criteria could be carried out by risk profiles or selectivity rules, defined from a predetermined combination of risk indicators, based on the information collected, analyzed and categorized.
CHAPTER VI-RISK MANAGEMENT IN CONTROL A POSTERIORI
Article 12
1. In the analysis and assessment of customs risks, for the realization of posteriori controls, both internal and external sources of information will be used.
2. Such sources of information comprise, among others, the internal data base of the Customs Administrations, public or private databases and information obtained from other bodies or administrations, both national and international.
Article 13
The analysis and risk assessment for the posteriori control actions will be applied both in the selection of statements to be the object of verification or documentary control deferred as in the selection of operators to be scrutinized.
CHAPTER VII-GENERAL PROVISIONS
Article 14
The use of risk management systems will allow the identification of lower-risk operators by taking into account elements such as:
a) balance of compliance with the customs and tax obligations that are considered relevant in the evaluation of the customs risk;
b) proper management system of the commercial and customs records, which allow for adequate customs and tax control; and
c) financial capacity, which indicate a low risk for the fulfilment of customs and tax obligations.
Article 15
1. The exercise of the functions of the subsequent control units will suit the corresponding action plans that will be drawn up periodically by the Customs Administrations of each State Party, based on criteria of objectivity, opportunity, selectivity and operational capability.
2. The Customs Administrations will be able to adopt also joint acting plans within the framework of MERCOSUR.
MERCOSUR-CCM/DIR. No 34/08
REGIME OF ORIGIN MERCOSUR
INSTRUCTIONAL FOR SOURCE CERTIFICATE FILINGS
IN THE CASE OF COMMERCIAL TRANSACTIONS IN LOCAL CURRENCIES
HAVING IN VISTA: The Treaty of Assumption, the Black Gold Protocol and Decisions No 20/02, 01/04, and 25/07 of the Council of the Common Market.
CONSIDERING:
That the CMC Decision No 25/07, protocolized in the Latin American Integration Association (ALADI) through the LIX Additional Protocol to the Economic Supplementation Agreement No 18 (ACE No 18), establishes the system of payments in local currency for the States Parties of MERCOSUR.
That this system finds itself in place for the reciprocal trade of Argentina and Brazil, by virtue of the convenium Bilateral of the payment system in local currency between the Argentine Republic and the Federative Republic of Brazil,
Which, for the purposes of its application, it is necessary to make adjustments to the filling of the MERCOSUR Source Certificate.
The Mercosur TRADE COMMISSION APPROVES THE FOLLOWING GUIDELINE:
Art. 1-When commercial operations are carried out between Argentina and Brazil, at the milestone of the LIX Protocol Additional to ACE No 18, will it not be impediment to the granting of preferential tariff treatment the filler, in local currency, of Camp 12?FOB Value in Dollars? of the MERCOSUR Certificate Of Origin.
Art. 2-For the application of the provisions of the Article previous, should it appear in Field 14?Observations? of the MERCOSUR Origin Certificate the following indication:
?The amount indicated in Field 12 corresponds to the value in local currency (weights or reais), to the LIX Additional Protocol to ACE No 18?.
Art. 3-This Guideline needs to be incorporated only to the internal legal ordinances of the Argentine Republic and the Federative Republic of Brazil, before 30 /XI/2008.
CCM (Dec. CMC No 20/02, Art. 6o -Brasília, 18 /XI/08)
