Customs regimeRegime It is the system that makes it possible to fix and regulate the operation of something. Customs, for its part, is what is linked to customs (the state office that registers merchandise entering and leaving a country and is responsible for collecting taxes and fees associated with 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, consists of reviewing the goods in question to ensure that they comply with the customs regime in question. The import, the export, the Deposit of merchandise and the verification of waiver of a fee are some of the processes controlled within the framework of a customs regime.

The characteristics of the customs regime depend on each country. In general, the merchandise that leaves or enters a nation corresponds to certain rules that are stipulated by the customs regime. For this reason, the usual thing is that 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 technicians in customs regime. This is due to the complexity of customs codes and the various regulations that intervene in each international commercial operation. The customs regime expert 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 one with its respective variants, depending on the country: definitive; temporary; tax deposit; transit of goods; repair, elaboration or transformation in a controlled area; strategic fiscal area. While all these types of customs regime are necessary for the control of the merchandise entering and leaving a country is 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

Customs regimeWe must take into account both import and export, which is why we talk about:

* final importation: This customs regime is appealed if it is intended that the goods that enter a country remain there indefinitely. In this case, the process general import;

* definitive export: it is the regime that is considered when the merchandise that leaves a country will remain abroad for weather undefined. For products such as energy or alcoholic drinks, ethyl or denatured alcohol, carved cigars and uncrystallizable honeys, it is necessary to be registered in the Sectorial Exporters Register, and also in the Federal Taxpayers Registry.

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

Temporary customs regime

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

* temporary import: occurs when goods They enter a country to stay there for a defined period and with a particular objective. In this case, it is not necessary to pay countervailing duties or foreign trade taxes (except for exceptions) but the other obligations must be met;

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