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Customs debt and guarantees

Find out what you must pay for importing or exporting goods and the provision of guarantees

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Obligation to provide guarantee

The withdrawal of imported goods from the customs area is subject to prior payment of the taxes due or, alternatively, to the provision of a guarantee.

Thus, the Customs Code of the Union establishes that the amount of the customs debt must have been satisfied or guaranteed for the release of the goods if the acceptance of a customs declaration entails the birth of the same.

Furthermore, when, in relation to the customs regime for which the goods are declared, the customs authorities require the provision of a guarantee, the release of said goods for the customs regime in question may only be granted once said guarantee has been provided.

In relation to VAT on imports , neither the Law nor its implementing regulations contain rules as detailed as the CAU . However, it refers to customs legislation regarding the import of goods. Also issuing the mandate that the guarantees that are appropriate to ensure compliance with the corresponding tax obligations will be determined by regulation.

In relation to the Collection of Tax on imports , the tax regulations provide for the possibility of constituting a guarantee for certain foreign trade operations.

Likewise, the Special Tax Law also refers to customs legislation for the settlement of the tax.