Curso: Ley contrabando aduanero 2

Then the literal and I would bring that

pardon

[Music]

1

and

if it's what I mentioned, if they are too many cases, I

tell you obviously, it's giving the other

example that declares televisions and

in the end gas stoves and they are

very obvious cases, well, the colleagues

definitely file the

criminal complaint right away, because it does

n't really correspond to the tariff classification what

you are putting with the other one,

but in these cases of paper, of other

types of merchandise that require a

technical analysis, we are

working on it in most cases, and

here, if anyone has had any

experience in customs, right, this type,

although we notify them better and it stays

later and maybe a sample is taken

and sent to the random laboratory and

after the time that the laboratory

plus the analysis determines if it was or

was not this, meanwhile

the shipment is not interrupted, that is, it is left later, that is

a power that the customs office has

and continues its process of space, what

will happen is that when the

file is already there is real

certainty that the decision advances and it

was wrong and we can prove it

technically with analysis and everything

The taxpayer is notified,

logically, at that point it's done through tax

audits, not customs,

because the merchandise has already left the country; that is, we don't

retain it. The only case in which

merchandise

is retained is when there is a

criminal process, as in the case of

tariff classification. It's very difficult to do so unless there

are very obvious errors, which I'm

saying is extremely clear, where it's a completely

different merchandise than what they are

declaring. So they are

classifying it under one heading when

that's actually correct. In the rest of the cases, we

have opted to postpone it to

conduct a

more thorough investigation, and the merchandise doesn't stay

there; that is,

the

clearance process cannot be interrupted, it has to continue. The

same occurs with the

issue of valuation. Regarding

valuation, we also have

the legislation on true value,

Article Seven of the data, the application,

and Guatemala has an obligation to

comply with it. It also includes discriminatory rules

from the World Trade Organization,

and there, some steps are established. That is, you ca

n't just go and say, "

Look,

this cost 100, 80, 70, like this doctor

and a place..." Reporting an

unreasonable value, I notified them of a

document to give you the opportunity to

present any evidence,

any document that proves that it

actually cost you that much. An

administrative process is initiated; we have only gone to

criminal proceedings, as I mentioned,

in very clear cases.

We have had cases that would fall under

this section h and others as well,

where the invoices have been completely altered.

Another example is the express delivery of

years where we took the time to

find the original invoices inside the boxes,

and when we compared them, they didn't bother

because I told them, "

Look, this is a worker, I would like to

retype line by line," and all they did

was put half the

price. When we saw it with the

original invoices—these are very clear cases—in

a document field, the value

really wasn't what they were

declaring. So, those cases where we

have the proof at the moment have been

reported immediately, but the

other cases, as I said, have been handled

administratively.

But we also want to emphasize that you should be

very careful with the

information. So, always coming back to the

same point: if you don't know the client, don't

take on that procedure because who knows what might happen. They're going

to take it, so at least verify

that the documents they're

sending you, that the merchandise

arriving is what they're telling you,

because in the end, as I said, we've

seen cases where the

importer stops, indicating that the customs

agent who was supposed to declare it incorrectly, and

cases the other way around, where the same

customs agent declares, "Look,

I did inform the client, since I

have the email or the

report, that this is such and such, that the

clause is there, but he said no, that it should be

put in such and such a place below." So there you

have the proof,

but it's very important that we are

very careful with its aspects,

the literal "mother,

no," if they can rectify it, that is, if it's

before we, as the customs officer,

verify it, you can request a

rectification,

and the customs authority allows you, at

any stage of the dispatch process,

if you voluntarily need to

notify them, to use it, that they

can do it,

if you can say,

the inaccurate declaration of the quantity

actually entering or leaving

the national territory,

poor things, literally, and almost me I went through

the cases where 85, if not 90, 95

percent of the cases being

handled by the Public Prosecutor's Office are involved. I

deliberately included the

photograph there as a means of transport, showing that what they

bring in is from before. This has happened to us

a lot with llamas, as they come one

inside the other and are from different rivers.

Many times they declare half or a

third of what is actually there. So

again, we have to

advise clients well, and if you are an

importer, make sure that

the supplier is telling you exactly what

quantity they are sending. We cannot

allow that when we

open and process the shipment, more

goods than declared are found. It might not be

physically there. It

happens, though, with tires.

We've had cases that come from Panama,

for example, with clothing and footwear. I do

n't know why or when the

international regulations changed, but it ends up being in

dozens, 15 dozen, 18 dozen.

So what

happens here? From the box of

so many dozens, two end up

being more than fifteen or eighteen. It was

because there were more than were actually

there.

Our sixth recommendation: we all

make mistakes. But if in this case

we know it's not a mistake, let's

check first,

directly to the customer's information. If

I'm importing BP, directly to the

supplier's information, we have to see if they're going to send

10 more. Don't decide to sue me, what else?

Put it on the invoice and tell me how much,

Mom, and I'll declare it correctly because what

you're sending me in excess, even if it's for you,

look, because someone like you

can cause me harm after

causing a problem internally.

The literal [text of illicitly obtaining

any concession, permit, or license to

import goods totally or partially

exempt or exonerated from taxes]

in this case, we haven't had any

complaints of [unclear - possibly "jump" or "we wanted"] we haven't

filed any for this literal [text].

We explain to the gentlemen of the

Public Ministry that it's a bit

complicated for them to configure

this in customs because we don't grant the permits or

licenses,

a third entity grants them.

But this is an extraction contract,

for example, of jade,

of something mining, granted by Energy Mines.

If it's a situation where they are exempt at

that moment, machinery that also

serves for other types of situations on the

road, and it also grants the illicit

obtaining It would cost them a

lot to prove it was illicit because they would have to

investigate from the moment they

applied for that license. If what I

'm reporting to customs is that

the license they gave me doesn't match, it does

n't correspond, that's

another matter. We tell them we only

report it, it's

another matter. So if there was

illicit acquisition, they have to

investigate it in another entity. You can, but they

have to investigate the other entities.

Here we are, we wouldn't have the

elements to be able to report it, or from this

literal, only know if it's false. If

we confirm that it's false, but not as it would

have,

literal k, determination of the

base price of the goods subject to auction

with a value lower than that which corresponds.

Definitely there are about 4,000 projects

for me, just buy auctions in

pesos, it's not that we are, it's for you, don't

worry, studies for the customs

because they want to establish the value for

the auction, it's the customs previously, and

even some cases that were reported,

I'm talking about some 15 or 16 years

ago, they didn't have, they

are not systematized, all

this situation, even our

value base or consultation is not so

systematized, well, some colleagues

unfortunately will be the task that they

They were setting the auction prices and

suddenly assigning a lower value, which

is the real value, meaning the same merchandise

being imported, and they're assigning a

lower value. That's why there was interest in them being

awarded

this point x. This situation, well, at the time, but

hopefully

not happening now, because it has to be

documented. When you prepare an auction, you

have to prepare the terms and conditions, the items,

the details of the merchandise, and you also have to back it up

with copies of the valuation documents where

these values ​​are shown. This makes things

a little more transparent.

And when a salt release is launched, it has already gone through

several internal filters.

Personnel from area D,

but also from the technical section, are assigned to

review the value or

classification

and ensure everything is properly documented.

A legal analysis is also done

on all types of products precisely

because some require

additional documentation. So,

in any case,

the person in charge of the auction who is assigning

a lower value would be reported. Not because they aren't

winning the auction because the

auctioneer, or this person or entity, doesn't know

how they refused that price, but because

internally,

a lower value was assigned to that person.

These literals of the laws use a manifestly inadequate legal form or structure to evade taxes. These literals from the beginning

were already added

later. If any of you, out of

curiosity, review this

decree, number 58, you'll see that the

poor thing has to be more than I

know what example with those, but

this reform has what an art of telling

reform. This reform already has so many reforms

that we have taken on the task that we

are already better off with a new

bill proposal for the exit

because there is an additional in these

literals this form of adequate structure,

in short, what came out in the

media as

shell companies, companies that are already with the purpose

precisely to evade, to not leave a trace, to

leave no trace,

false addresses, front men. Sometimes they have put

people that we ourselves have gone to the

interior to look for. It was a very well-

known case with the issue of coffee

when we saw the type of

exports that were

supposedly taking place and we see, the

person didn't know how to speak Spanish,

right, only the language, he did

n't sign, he just smelled of so many things

that he did, he had no right,

that couldn't have been, who represents

Larios company, right, and they use them, you have to be

very careful. If your

family members recommend this herb, I should

immediately file a complaint because

bad actors use it. There are

people who later turn out to be scammers, and

you should also constantly check the

tax offices, or if you have

electronic access, make sure no

companies appear to have been created. We've had cases of

people whose names have been used to

create companies for them. They take advantage

of documents that one

loses, unfortunately. These

investigations have already begun in the

Public Prosecutor's Office, where they are

also investigating,

of course, managers,

health personnel, owners, tax officials, etc.

Because there are people who have

gone to file complaints, and suddenly an

audit arrives to give them a

pat on the back, says, "Minister, a word

about income tax, nothing is up to date,

and about the registration." So they're going

to file a complaint.

Meanwhile, they are the ones who

appear as scammers. You

also have to be very careful with this. There are

those who dedicate themselves to

creating shell companies, using

front men, putting up false addresses

for everything. All of this can also be

a way of defrauding

the government, having in their possession goods not

originating from the country in quantities

greater than those covered by the

import and entry documents.

This is also detected after the fact. When

a company arrives for auditing, they say, "Look, I have

my appointment letter.

I'm going to verify the documentation, your

accounting records, but I'm also going to

take inventory." They start comparing, and it turns

out that what they physically have

there doesn't correspond to the balance

their inventories should have. When they start

looking, they say, "You have the names here

from this import declaration,"

and they start to see that it doesn't match.

Furthermore,

if they don't have proof of that

merchandise against sales made

against internal purchases, etc.,

that can also be a special case

of exploitation in Havana,

in the omission of declaring or the

inaccurate declaration of the goods or

the data and requirements necessary

for the correct determination of

import duties in

import policies, customs forms, or

other declarations required by the

customs authority. For this purpose,

he also asked us to

pay close attention to

missions, or inaccurate declarations.

We have seen customs declarations, and we are

going to start releasing capsules on

Modern Customs and also on

social media. We are placing a lot of emphasis on

this. The merchandise declaration has

several fields; you know some of them.

You've seen it, each field must be

filled out, and the most important field, the one that

says "description of goods," is to

describe the merchandise. That's what they'll give me,

and the guideline as a customs officer

to know if the

tariff classification, the value, etc., is correct. But they

put, for example, "there are televisions,"

haha, and how am I going to calculate the value? A

72-inch television doesn't cost the same as a

36-inch one, a Sony doesn't cost the same as a taxi. It

really complicates things for us, and we've

tried to educate the

customs agents and assistants not

only about that flag, since the

declarations must include that description. We just

had a case with a well-

known company in Guatemala

that does what it does to avoid criminal charges because what they

declared was a lot of household goods,

and that seems to be relevant

in the Central American prison system. The

message is, "Where is the tariff

classification?" It's in English,

but there's no decision based on salary

so you can declare clothes. It was

necessary to peel them, and then for a

new decision regarding regular salaries,

cited real estate, cited boxes,

broken

bags, wallets, everything we

use. We have all the

merchandise, even the money. Banknotes

have their own decision regarding the area,

and therefore we must describe them as such. So,

please, there's the emphasis.

We're going to start after we

conclude all the

training phases and the modules. We'll go to

customs, and there we'll apply it as

required, and how it should be

applied. As I was saying, I do

n't know how you can make this

declaration like this,

and of course,

first rectify it and what it

contains, because otherwise, to

do it

at zero,

because then thousands of people come to demand that there's nothing there, that the

classification is being misvalued,

and as if you're declaring correctly. And

then you can show us,

look, this isn't how it is. I had it

well described here, very detailed, but

unfortunately, in many cases—I'm

not saying all—there are taxpayers,

customs agents, and assistants,

very correct workers who have

taken on the task. I've rested; it

takes time, of course, but it's done

well. A

television, brand such and such, of such and such inches,

with that, I was a little short. I would classify it to

value it, even the origin can be detected there

because we almost know some parent companies

that distribute [products/items] today. It's

framed in clothing. Another recommendation,

because

the crime is also being prosecuted

Which infringes on intellectual property,

logically, the issue of counterfeiting is also

very prevalent. It turns out that with clothing, they

only put new clothes on it,

sometimes without even adding underwear, or taking care to

add patches to pants and raw materials,

which, well, doesn't cost the same, but

sometimes they only put clothes on, or that's what it shows on the

screen. The pants don't have the brand,

as it clearly indicates here. In forms or

other customs declarations, I'm

going to check the value declaration; it's

supposed to also detail it there, and I have to be

able to mark them. I'm going to see, without a

brand,

the pants again, opening, and it

turns out they're Tommy Hilfiger, they're profiles, there are

two, according to the Excel spreadsheet. So

why not put the complete description on

the merchandise? Excuse me, but if one

thinks badly of this, one also

thinks badly of this. If they didn't put the

brand, then you can check everything

because maybe they're

undervaluing it. I mean,

many times the first thing

you would do, in our place, honestly,

that all humans are going to come to

these lands, the first thing one might

think is, if they didn't put the brand, it's

because they know it will cause a lawsuit in this upscale area,

and I'm putting the law

on the industrial property. He consulted and

indeed that brand has a

representative, an Imam, prepared that in the

country,

and to finish betting on my mandate, he

says, "Don't look at spam, it's

not produced with my house, because it

presents, we're still going to the illicit way of

defrauding because he's not

declaring that merchandise exactly so

that I can value it, practice and

train its origin, but I'm also going to go

for the crime against

industrial and intellectual property, in fact, the

prosecutor's office,

let's be very careful, right? It's not to

bother you, we know that it takes time,

so much detail, it also takes us

time when we do, we have to do

some hearings

[Music]

writes at customs one line by one, it

goes, but it has to be done so that

the merchandise here is well detailed and

that also helps us to

reinforce our value base. Many

people complain a lot and they have, I give them

many of the cases, thousands that

arbitrarily I bring this because he

says it costs so much and the customs official stubbornly says it

costs so much, well then

help us improve the base, I wouldn't have to

be debating it if they declare it

well, now if the brand is right, if the

style is right, if the line is right, we would

n't have There it is, that's the

merchandise, and yes, that's what it will cost, but

unfortunately, we haven't been able to improve

our value base because it's not being

declared correctly, and unfortunately,

we ourselves have allowed it. As I

said, from the moment I receive a

declaration, the way the

verifier does it, and as I said, I see that it

says "lot of I don't know what,"

from there I should have the receipt,

ratify it

to be able to make it. If I see the

declaration of value, it doesn't have a mark, I would be

interested in determining the clear idea

about this,

reject it

from there.

So, we are placing a lot of

emphasis on customs officials, so that they are

careful. You know why? Because it's

also sad that later, those of

us who end up on the receiving end are also there.

There are cases that you have seen now in

the media where there are

customs personnel, and many times, I

can really tell you, when reviewing

the declarations, why haven't they done that? They have

n't requested that it be rectified so that it is

correct to pay for the merchandise.

So what the public prosecutor alleges

is that we are all complicit

in that situation. So, that is also being

explained to them. My colleagues, I

mean, we're not doing this

to harm the taxpayer,

but we also shouldn't

harm ourselves. And so, I ca

n't establish, as it says there, the

correct determination of taxes, the

correct classification, and the correct

origin because they're not giving me all the

information. I have the right to have it

rectified, and so I review it.

Before that, I don't back down because

then I'll be the one responsible. I

mean, Vassallo is mainly there, but back there.

So, another situation: be very

careful because it's true that the

selective tax, the green one, has increased a lot, and it's

also to expedite processes, but that

can happen.

We're also setting up operations

on routes with the

security forces, so you can go and make a

complete fool of yourself, and many of the

cases weren't true, and then I'm

out. And if I catch you on the route, we're

also going to get to an article

that indicates that we even seize the

means of transport where we're transporting

goods.