On January 29, 2024, the Customs Authority (SENAE) issued Resolution SENAE-SENAE-2024-0007-RE by which new regulations for rejecting customs declarations in the ECUAPASS customs system, were issued.
The amendments include:
1. The grounds for rejecting the customs declaration are modified:
– Causes that do not generate a fine:
The amendments include:
1. The grounds for rejecting the customs declaration are modified:
– Causes that do not generate a fine:
- Ecuapass system error: The declarant must request the rejection to the District Director. The request will be verified by the Directorate of Information Technology within 5 days.
- When the rule allows the rejection to carry out a customs procedure or operation: The District Director shall reject the declaration without the need for a request from the declarant.
- Re-shipment of goods, whether or not taxes have been paid: Rejection may be requested by the declarant to the District Director or be made without his request.
- The merchandise did not arrive to the national territory after 15 days of the transmission of the declaration: Rejection will be automatic, without request.
- The merchandise did not enter the primary zone or does not have the transport document associated with it after the term of validity of the transmitted export declaration has elapsed: Rejection will be automatic, without the need for a request.
- The Customs District determines that the merchandise was not exported after the customs declaration was transmitted: Rejection may be requested by the declarant to the District Director or made without his request.
– Causes that generate a fine:
For these causes, the declarant must request the rejection to the District Director:
- Errors in the transmission of supporting documents that hinder clearance if taxes have not been paid.
- Errors of transmission that generate taxes for an amount greater than that which corresponds to what is imported.
- Application of the code of a customs district different from the district where the goods are physically located.
2. The rejection of the declaration due to errors resulting in the payment of lower taxes is prohibited unless a tariff deferral is obtained after the declaration has been transmitted.
In the following link you can review the complete text of the Resolution:
In the following link you can review the complete text of the Resolution:
Fernanda Inga, senior associate at CorralRosales
finga@corralrosales.com
+593 2 2544144
DISCLAIMER: 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.
