Through Resolution SENAE-SENAE-2023-0080-RE, issued on September 27, 2023, and published in the Second Supplement to the Official Gazette 412 of October 6, 2023, the National Customs Service of Ecuador made more flexible the deadlines for requesting the regularization of inventories due to shortages of goods identified after the import customs declaration (DAI) has been transmitted and the release has been carried out.
The importer is allowed to reduce the quantities declared in the DAI subject to compensation when it has been identified that the goods are not physically present. For this purpose, the importer must submit a request for regularization of inventories attaching the following documents:
- A sworn statement detailing the goods that did not arrive in the country; and,
- Documents justifying the cause of the shortage.
The request for regularization may be filed at the following times:
- Within 15 non-extendable days counted from the date of release of the goods. The Customs Authority will request the payment of taxes and resolve the regularization.
- Outside the term of 15 days, but within the period of permanence of the goods subject to the customs regime. The Customs Authority will request the payment of taxes, resolve the regularization, and impose a fine according to article 193(d) of the Code of Production, Commerce, and Investment.
- Outside of the period of permanence of the goods subject to the customs regime. The Customs Authority will request the payment of taxes, resolve the regularization, and impose a fine for non-compliance with the permanence terms.
If the Customs Authority identifies that the importer included false information in the sworn declaration, it will initiate the corresponding criminal actions against the importer in accordance with the Criminal Code.
Finally, the Seventh Transitory Provision allows importers whose regularization requests have been rejected to submit a new regularization request under the provisions of Resolution SENAE-SENAE-2023-0080-RE within 60 days from its issuance.
In the following link you can review the complete text of the Resolution:
NOTE: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm.