What you must know about Administrative and Customs Matter Proceeding – PAMA
What is it?
– The Administrative and Customs Matter Proceeding (PAMA) begins when the customs authorities draft the PAMA document, while preemptively seizing the goods as stated in the updated Customs Law (Ley Aduanera).
– According to the customs law, it could be during inspection at the customs facilities, during transportation or inspections at site as a Home Visit Procedure.
– In order to proceed to preempting seizing of the goods, the customs authorities must initiate an “Administrative and Customs Matter Proceeding record” where it must specify;
a. The Custom Authority I.D. who is practicing the diligence.
b. The facts and circumstances that motivate the initiation of the procedure.
c. The description, nature and the characteristics of the goods.
d. Necessary elemental evidence such as the sample taking of the goods to dictate the correct tariff classification number.
– For the following reasons:
a. Due to the border crossing of goods through a non-authorized custom’s entry or when foreign goods on international route use alternative roads or the means of transportation are not authorized referring to domestic transit.
b. When it concerns exportation or importation of goods that are prohibited and linked to regulatory non-tariffs or by not complying with the official Mexican norms (NOMs) also by not paying the countervailing duties. (Referring to the commercial information of official Mexican norms, it will only proceed for seizures when miss-achievement is detected while a home-visit procedure or a verification of merchandise in transport exercises.
c. When the documentation does not comply with the Custom Law, because the merchandise did not pass accordantly through the verification procedures established in the Customs Regulations for the proper entry to national territory or their internment past the border strip into the rest of the country, as well as when their legal stay or possession is not accredited, or in the case of vehicles driven by unauthorized individuals.
d. Through detection in customs verification, transport inspection and in the case of not declared merchandise, when its value upraises 10% of the total declared value in the customs documentation.
e. When a vehicle with cargo transporting importation goods is introduced into the fiscal zone without its correspondent custom form documentation (pedimento).
f. When the importer or company’s name, address of the foreign provider, address of the importer, mentioned in the custom form (pedimento), electronic transmission, consolidation warning are non-existent or invalid.
g. When the declared value in the custom form (pedimento) is inferior by 50% or more compared to the transaction value of identical or similar merchandise according to articles 72 and 73 of the Mexican Custom Law, with the exception of its correspondent guaranty.
What are the Legal Means of Defense?
a. Formulation of evidence and allegations.
b. Appeal (Amparo Indirecto)
Consequences of not proceeding with a Legal Defense through an Administrate channel.
– The merchandise will become propriety of the Federal Authority –Definite Seizure-, therefore sanctions will be imposed related to the infractions or a determination of a fiscal credit.
What is the authority’s term to dictate a resolution in foreign trade?
– The custom authority will have to dictate a definitive resolution in a span of no more than four months, starting the count from the next day the documents are properly filed.
When is it considered the documents to be properly filed?
– when the deadline for the presentation of all the evidence and allegations documentation have expired or, if the authority in charge of issuing the resolution has carried out the necessary procedures for the hearing of the provided evidence.
What happens if the authority does not cast a resolution through designated four months?
– The authority’s actions that started the procedure will yield.
Final Resolution on Foreign Trade
– Through Ordinary Procedure: It can be challenge through an Appeal of Revocation (Recurso de Revocacion), Nulllity Suit (Juicio de Nulidad), Direct Appeal (Amparo Directo), within the deadlines and formalities that correspond to each instance.
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