Customs regime definition - What it is, Meaning and Concept

Regime is the system that allows the setting and regulation of the operation of something. Customs , meanwhile, is what is linked to the customs (the state office that registers goods entering and leaving a country and is responsible for collecting taxes and fees related to export and import operations).

The concept of customs regime is used to name the legal framework that regulates the international traffic of the goods that are subject to the control of the customs .

Customs control, therefore, is to review the merchandise in question to ensure that they comply with the customs regime in question.The import , the export , the deposit of merchandise and the finding of exemption of a fee are some of the processes controlled under a customs regime.

The characteristics of the regime customs depend on each country .Usually, the merchandise that goes out or enters a nation corresponds to certain rules that are stipulated by the customs regime.That is why, every time a merchandise is presented at customs, a document must be completed detailing the characteristics and destination of the package.

It should be noted that, in some regions , there are tertiary careers that form customs regime technicians .This is due to the complexity of customs codes and the various regulations that They intervene in each international commercial operation.The expert in the customs regime can work in the foreign trade sectors of private companies and state offices and be in charge of managing export and import operations.

There are six customs regimes, each with its respective variants, according to the country: definitive; temporary; tax deposit; transit of goods; repair, preparation or transformation in an inspected area; Strategic controlled enclosure.While all these types of customs regime are necessary for the control of goods entering and leaving a country to be carried out in accordance with the import and export laws, the two most important are the definitive and the temporary, which are defined below.

Definitive customs regime

We must take into account both importation and exportation, for which we speak of:

* definitive importation : this customs regime is appealed if it is intended that the goods entering a country remain there indefinitely.In this case, the procedure of general importation is carried out;

* definitive export : this is the regime that is considered when goods that leave a country remain abroad for time indefinitely.For products such as energy drinks or alcoholic, ethyl or denatured alcohol, carved tobacco and uncrystallizable honey, it is necessary to be registered in the Sectorial Exporters Register, and also in the Federal Taxpayers Registry.

The definitive customs regime requires the performance of a customs agent for the representation of the exporter, in addition to compliance with the requirements established by the country of destination, and the payment of the Customs Processing Law (known also as DTA ).

Temporary customs regime

As in the previous type of regime, we must consider the import and export as two particular cases:

* temporary import : occurs when the goods enter a country to remain in the country for a defined period and with a particular objective.In this case, no Compensatory fees and foreign trade taxes must be paid (with exceptions) but the other obligations must be met;

* temporary export : it is the exit of merchandise to remain in the foreign for a limited time and with a specific purpose.The same exceptions and obligations apply as in the temporary importation.