For your seven billion dollars in the tongue you call two see it exists.
The risk is ninety percent cinde SMEs that generate eighty, by s give me,
twenty minutes of your time and I, in return, will give you
information on the most relevant issues in foreign trade, fiscal and customs with a
human touch and let' s make a Truik, a podcast of maga TVs
and Mejica Hello how such a good afternoon welcome, let' s barter,
as you know, is a telese magas event in Mexico. I' m
very happy to find you here, to greet you, to barter. Thank
you for being, for giving us your time and in return, we will
give you knowledge, experiences and much more with a human touch. As always,
we' re very happy to have you around. I greet with great
affection Dr Maximo Carvajal, not that he is here, who always accompanies us
to the doctor to the carballido sight also that walks here good afternoon seen very
happy to greet all those who connect from different parts, said Sound Obregon.
And well, today we have a very special guest who I very much like
that you accompany us today balam la moglia, welcome, how you are welcome
to do a good daniela barter with the pleasure of greeting you and good afternoon
to all. I' m very pleased to see my dearest teacher, I
' m his Fan, Dr Maximo Carvajal. Nice to meet you, dear,
doctor, thank you, thank you, Balan and I too believe that
I am also your fan because I am very, very proud to see what
you know about foreign trade and how high you have risen with your effort,
with your ability, with your perseverance and study. Really, you put the
stick up for us, Doctor, you put the bar up for us.
I am very proud to see all your triumphs and your progress. Thank you,
thank you, dear doctor, well to all who are connecting. Thank
you very much, I' m sorry I gave up almost six sweeping menhom
but, well, here we are. The issue I want to take part
in is today. It takes a little more practice and I' m going
to try to make a concentrate there of the information. I do not know
if there is any preamble before the year because I would like to quickly present
a summary of your looks and allow me to do so. Thank you.
I' m going to do it quickly, because the truth is a very
long look. So try to make a summary. But good. Dr balamlan
Mobile is a graduate of the Faculty of Law at the Universidad Autónoma de México,
state in the university city. He also has postgraduate studies in taxes by
the Universidad del Libre de Derecho post graduate in surveys of the Instituto Tecnológico Autónoma
de México. He obtained the diploma of the International Tocsation Course and left by
Harvard University with the TAM and with master' s degree in administrative and fiscal
law, customs law and foreign trade law and the right of amparo and fundamental
rights, all subject to honorary convention. It specializes in foreign trade at the
Postgraduate Studies Unit of the Law Faculty of UNAM and in the teaching of the
Law of the National Bar of Lawyers. Both cats obtained as an honorary scone,
Doctor of Law from the Pan American University, Doctor of Customs Law from
the University Center of Legal Studies, both obtained with honorary mention and candidate for
Doctor of Law from the University of Salamanca of Spain. In addition, he
was an adviser to Foreign Trade and Customs by the Under- Secretary for Revenue
of the Secretariat of the Cid and Public Credit, as well as to the
President of the Tax Administration Service. Highlighting its participation in the coordination and elaboration
of reforms to customs and foreign trade legislation. And, well, then,
he has also been author of various books such as Law and prosecutorial and customs
processing, edited by the editors Noboom Parabration Customs, by the University Center of
Litegiaduanero Legal Studies, to mention some and also has liverno those publications by the
newspaper Economist, as well as pesilitated magazines in fiscal matters and how it is
foreign. Excuse me for summarizing if I don' t have a good time,
please, the abur amirable program for which we bore you. My Daniel,
then, well, well, thanks to I' m going to start
by the subject for the time, waiting wholeheartedly for this to serve you and
try to give you a little introduction. Thank you so much. When in
the years of ninety- six it is published ninety- five ninety- six
the new customs law is published. Obviously, it came with all the dynamics
of the GAD issue, with all these important changes that came or came,
but immediately they realized that there was a subject that had remained a bit in
the inkwell that, while there was a chapter designed or determined so that or
called the pleasant base, the truth is that there was no dynamic, a
protocol to try to control, attack and, above all, try to question
those importers whose values of their goods were questioned, in a reasonable doubt before
the customs authority. This situation was already contemplated or is already contemplated in the
value agreement. The value agreement in Article 17 allows the customs authorities to doubt
the value of the goods and, from that moment on, to initiate a
series of questions, of approaches with the importer to try to really explain if
the value at the customs office they are declaring is true and obviously there is
no issue involved with a question of commercial fraud. But this situation was not
reflected in the customs law. That is to say, the customs law did
not at that time have a legal precepts that would allow it to attack head
- on. It was not until a reform in nine hundred and ninety-
nine that two fractions were added to article one hundred and fifty- one of
the law that just spoke of the precautionary seizure of goods and from there,
in the seventh fraction, a mechanism was created just to try to combat the
subject of undervaluation, and this was like the first outline that was given within
the public administration, already with a legal basis to be able to attack this
question. However, there began to be reforms or issues that went hand in
hand to try to deal directly with operations with valuation problems or with problems of
their valuation or billing, as is also known. This situation was walking in
time, from my point of view, very slowly and was achieved even in
the Customs Law Regulation, adding some documents or some things that importers would have
to prove so that at least the customs authority would be calm and it would
be feasible that it could provide certain elements or certain data. I' ve
got a presentation of a single little Daniela leaf. I don' t know
if they can help me share it or put it in. It' s
a single film, but I want to put it on because it' s
deliberately inverted one of the elements I want to start sharing with you. But
the truth is that, within the SAT itself and within the General Customs Administration,
an area of opportunity has already begun to emerge, let us say so,
an area of important control, which began to yield certain revenues, because
the authorities each time they determined an administrative procedure in customs matters concerning value.
The result is that importers were opening up to the infringement, i e very
few companies were actually defending or trying to contribute more to the issue of value.
As time went by. It became apparent that this type of collusion was
already common between suppliers and importers themselves, and in some cases it was found
that importers themselves constituted companies abroad anywhere, provided that they were abroad to be
owned by these companies, provided that they did not appear. Let' s
say that in the scriptures or a subject like that as face- to-
face partners, in such a way that there was an almost perfect shielding for
the subject of the foreign trade operation, because when the authorities asked the one
who had sold, because this supplier actually gave a c or gave a OK
to the information. If you help me with the psycho, just the next
one, thank you, very bad. So what I intend with this conversation,
which I would like us to have, is that, while it is
true that the Authority has been determined in recent years to control the customs value
of the goods, so too is it that it has begun to request documents
and certain types of legal acts or situations that are around the sale of the
goods that is not fully regulated and that, as it is not completely regulated,
it is worth keeping in mind, because today, these points that we
are going to see, especially the first five. What we are going to
see is what a customs and tax authority is normally asking for, at least
so that a company can pass the test of worth or try to bring in
elements. What I try to explain in this talk that we are going to
have is those documents and those actions that I recommend precisely in order to try
to provide their operation and, in case they do not have them in the
terms in which they are suggested, because it simply becomes a bit of a
conscience, to open their conscience to think that probably some of the things that
I say might sound a little exaggerated, but that over time, not only
as a public official that I controlled the subject of valuation, but also as
a company lawyer, I have realized that the authorities are constantly asking for the
following documents that we are going to see. The first point I told you
is a little invested, but I want to deal with it deliberately is that,
as you well know and the truth is very curious. And well,
who better if in a little while my dear teacher, could give us then
teach us a little bit about it. But it seems to me that,
by logic, international trade has never been based or has as a responsibility to
subscribe to an international sales contract, that is, the dynamism of foreign trade.
It seems like he never made it mandatory for them to have a contract.
I haven' t found, honestly, maybe I need to bet well,
but I haven' t found a place where there is the obligation on
the part of the buyer and the seller and this international transaction that there is
a contract, then this first contract I' m going to leave it right
now. So because I' m gonna round it up. I believe that
with the whole idea, but what Article 80 and one of the Rules of
Procedure tells us, which has been a medium way in which whether it came
into force or not, is that there must indeed be a contract. But
this situation of what must be a contract, I think is not an obligation
or obligation. It would be a desirable matter for them to have a contract.
It would be like a first comment. The second point, which is
very important, where I have noticed that there are many errors on the part
of importers and more than mistakes it seems to me that in some cases the
companies have deliberately done so, because they are not completely sincere, they are
not completely reliable, because it has touched me many times that the companies at
the time of telling the customs people what is being done the operation that for
customs valuation purposes, we must remember that within Article sixty- five of the
law refer that, among other things, transport costs are part of the value
in the back of the goods. Therefore, they increase to the value.
So inconterme is very important and it seems to me honestly that many companies first
do not know exactly what all five ters consist of. But basically it seems
to me that when they tell them that they have to increase the value,
and that, they actually invent customs people to say that I put mincoter or
they tell their supplier to put an incompetent. Let' s say it'
s more fit for the operation that' s there, but I' d
just like to remember the best in three stages. We have a first incotert
which is with material delivery of the merchandise at the factory, which is xt
Works. We have another incompetent of the most used, although obviously there is
already more, but of the most used, which is put on the boat
' s embroiderment, which implies that the seller, within the price is being
forced to send them to the port of dispatch, to do the corresponding customs
formalities and to put them on the embroidered bar And finally we have an incoter
that, I repeat, there are several, but the one that is also
used a lot, which is the safe cost and freight c if And this
incoter determines that within the price has to be included the freight and, in
their case, the insurance, so that the determination of the lincoter is one.
It is a possible point of the most important, where the authority stops
to thoroughly review the operation and tries to ask the company just how the operation
was done. And many times they fall into mistakes because they' re possibly
declaring an incoter that I don' t know exactly how they' re hiring
the seller. This is what I have to do with many customers who have
audited that the customer the company, the supplier delivers it to the factory,
but they put a fog for example. Then we have to understand that all
the expenses incurred from the time the goods leave the factory to put it in
port would also have to be determined as incremental, because that has a lot,
a lot of cost. For example, I' ve been seeing several
operations in Vietnam lately. Vietnam is a country let' s say it'
s like a pear forgive me because I' m, I' m not.
But then and the most important ports are down and it costs much more
to move the goods from the factories to the port than is worth the sea
freight from the ports of departure from Vietnam to any port in the Pacific,
that is, from Mexican customs. So it is very important, within what
I recommend, that you give yourself the task of determining perfectly what is the
term of the international contract you are doing, because this implies that you can
determine an omission of contributions, even why not say it here that also within
the determination of the lincoter, because we have to know that many times the
sellers condition, condition the sales to the payment of the royalties, to the
payment of a fee. This situation, too, in terms of Article 65
of the Vanera Act, is also an increaseable one, and it seems to
me that this is another point that many companies do not consider correctly for customs
purposes, but they do consider it for income tax purposes. What the sa
does very commonly is to review those companies that are paying royalties abroad and immediately
fix what type of incoter or if they are increasing the customs value of the
goods, because it has to be a mirror. This is what you are
really paying for what you are actually paying for royalties or this kind of an
additional payment, which is a condition of sale by the supplier. This situation
has been sincerely little observed, little cared for by the companies. I have
constantly touched on companies I repeat that they do have to pay royalties abroad,
but that they only reflect them in going on rents, say, pay it
and there they determine they make the corresponding retention in their case. But don
' t turn to the issue of general import tax, because just those payments,
those payments that are made with that periodicity, would have implied that,
at least once a year, companies would have to make a global and pediment,
an adjustment in the customs value of the goods to pay that remnant or
that difference that they have from the general impulse of import, in their book
case, then in the determination of the lincoter, because it seems to me
that the issue of whether there is regality or not must also come implicit and
that just these royalties or all that subject should be included right in the international
purchase agreement or perfectly detailed somewhere. And that leads me to point three or
the next that we have in that order and what I have noticed is that
international trade between companies is completely dynamic, but very messy. Why very messy,
because, for example, there are purchase orders or orders of goods,
but not always in this purchase order are perfectly detailed the goods and most importantly,
the price is not perfectly detailed. That is, it seems that the
price is implied in the sale of the goods, in the purchase order.
But for customs purposes, it is vitally important and vitally necessary that, when
this type of operation is carried out, it begins to document from that moment
what the cost or the price of the things that are being acquired will be.
When you have an international n n ns contract, it would probably not
be so indispensable, but I do think that you need to perfectly document the
purchase order with the price, pointing out the quantity of goods and the type
of goods. Why, because this is really going to be the agreement of
wills that are going to be held among individuals and that is going to fix
from my point of view, really there is at that time already a price
paid or payable. This is also Mexican law, like the value agreement.
He tells us that the customs value can be an unpaid agreed price, i
e trusted. So this is very important. Let me use this word as
colloquial as it is called as trust. Why. Because, fortunately, the
law, the international agreement well says that it is enough for individuals to have
an understanding, to have an agreement of wills so that precisely from there the
customs value of the goods arises, provided, obviously, there was no link.
And a number of things that I don' t think are relevant right
now. But I think what companies don' t do properly is right.
And there it is. I' d like you to believe that I want
to generalize because when I' m going to audit some companies they always have
a mess about this. When I ask them to document an operation, they
take out a pediment, an invoice and a statement of account and, in
my view, they are not sufficient elements to determine in a concrete way and,
above all, for the purpose of an audit by the authorities. Yes,
indeed, that was the way it was agreed, why there is more.
There is one very important point that I have also noticed in the operations
of the companies and is that generally companies do not pay in full the value
that is indicated on an invoice, but make payments on account of or advances
and start to see as a revolving fund, where there are operations, where
there are invoices. I' m going to make up a hundred or two
hundred thousand dollars and it turns out that they deposited five hundred zero because the
company says it' s to pay an advance. You' re paying invoice
one, two and three, but when you make those or when you make
deposits abroad, you don' t have the forecast to be saying hey,
because I' m depositing you fifty thousand dollars to pay the invoice to another
fifty zero for invoice b another hundred zero because I want to anticipate you to
give you an advance to go in for production. That' s what the
guy' s model is. It seems to me that where businesses are much
more vulnerable and I have noticed that the customs authorities obviously reject them, the
issues of paid prices, because they generally do not fit the amounts they are
paying. Against what you say to the bill. It seems to me that
the supervisory authorities, specifically those of the SAT, do more than the National
Customs Agency, because they do it at best with a collection issue and to
try to fake a tax credit. But there really is not a hundred percent
fiderign traceability, because, I repeat, there is a fatura that is worth
a hundred thousand dollars and it turns out that the one that the importer,
that the buyer sends you amounts above these amounts that make it presume to the
authorities that there may be a simulation in the price and that this simulation in
the price would do the times that they are obviously undervaluing or trying to make
a simulation of legal acts, a simulation in terms of value, and that
this is just the part where I have noticed most from the authorities that they
focus on determining and ordering how payments were made abroad, these payments abroad.
And here I would like to confess. I don' t do payments abroad
with any of the companies I advise. But every time I ask them,
they each have a different form. But the most incredible thing is that not
all the amounts that are paid or sent by a currency exchange house or that
the institution that is going to be the transfer abroad does not always receive the
money directly from the company, but it receives important amounts from other companies or
receives significant amounts in cash, that is, it is amazing how it is
a common practice to arrive with a suitcase with money so that these types of
companies make the transfers abroad, which, of course, is a malpractice.
Obviously, even a matter of money laundering could be typified at some point,
but, far from wanting to overdo it in the note, what I would
like it to understand is that in order for an operation to have the correct
traceability, it would have to come out of a transfer of the company'
s bank accounts. Just don Juan let me now, I read your question
in just a minute, and here what I think is very important, that
we really determine how payments are being made abroad, because here is a very
large area of opportunity for companies. I think, I have the experience,
I have the knowledge that so many of the companies that I advise on this
issue have really made a mess, that is, they don' t have
as completely the way to demonstrate how they are paying. And I' ve
come across a couple of companies that, at the end of the day,
a good part of the price ends up being paid by another company abroad that
we don' t know where it comes from. And when I ask because
obviously it' s a sister company or a company when I say sister,
not necessarily that they coincide in the partners, but obviously, because they have
say the same person or someone who is actually owning both companies. Let me
make a parenthesis, he says what his opinion is regarding the fags of ending
and having all the requirements that are required with the manifestation of male. So
look, don Juan, let me, let me first record you in a
very simple way, I hope and then I wrap myself a little more complex.
I am completely ashamed, annoyed with everything that has to do with temporary
imports into our country, because, while it is true, SIMEX companies are
one of the main sources of smuggling in Mexico, because it has also been
due to the lack of control on the part of the SAT authorities and,
obviously, to the permissiveness of the Secretariat of Economy. But that they are
asking for any amount of things like tax payment, tax determination, the issue
of Aliba' s credit and that they are determining manifestations of value or things
when, by the origin of the transformation itself, obviously, the waves are
not sold, they are not sold to these companies that are going to be
a process of production, because, obviously it seems to me a nonsense to
ask them for a series of documents and accreditations when they are not the owners
of the goods and they are saying that as a third party between the buyer
and the seller or the manufacturer who sends them to a transformation process and for
which all this subject they have put locks on all the promotion programs it seems
to me that they are a legal aberration and a way to try to squeeze
companies where they should not, because, moreover, the companies behave badly are
the ones that they try to do this kind of operations. But yes,
I believe that these companies are not or practically pure maquila, if I may
say so, to pure maquila, because it seems to me that they would
not have to ask absolutely anything, as long as they have correct control of
inventories, of the entries and exits of the goods that they are having and
obviously, without losing sight and without getting out of the subject, because the
whole procedure of diminution, which I have also noticed in several matters that I
have carried, that the companies have a lack of control in the matter of
diminution. I don' t know, don Juan, if you want to
open your microphone, or I' ve seen you agree. But thanks for
the question, I do think it' s something. It' s completely
absurd. But the reality is that when I tell some customers that we can
try some protection or some means of defense, well, these companies are least
interested in problems with authority or think they' re going to have some subsequent
act of control or they' re hiding something. Or if they' re
hiding it, because they don' t want to ventilate, then they kind
of try to do it a little bit more, because trying to give a
fulfillment, even if it' s an absurd issue. Not well, the
payment abroad, then it is to serve you. To see José de Juan
Miguel, great pleasure and thanks. It says in a company. I like
company, it' s whoever pays the freighter to Ver Pérez cut me off.
Says? Says? Says? It says," Let me because it
doesn' t say the company in America" The holding company is the one
who pays for the international flet. First question, freight should be included as
an increaseable. The truth is, in the pure, in the strict sense,
yes, but eye, there is no increase between countries that are bordering.
Then I' d say to you first of all that I wouldn'
t increase anything, because you' re putting it on a guard to cross.
And then, as there was no greater, greater freight issue. I
believe that freight will not have to be increased in these operations. But that
' s my opinion, don Juan Miguel, and I think it might be
a little casuistic. That' s the question. Says b is the company
IMEX because it was an emergency at the plant. The holding company is the
one who pays the freight in boat time and form. In which case they
should include the fet as increasing them. Well, I repeat to you the
increments in terms of the law must be added to the price in all cases,
because that says article sixty- five, that is, by Ministry of
Law. There is an increase in value, but it is nothing else in
the example you are setting, because we are with countries that are adjacent and
then, in that case, we should take care of it within the contract,
for I would suggest, although it is a bit typical, but then,
to make a col contract where it was a fs or, a post
on the border, American border to cross. And that would, of course,
be part of the invoice, of this invoice which must, as you
know also, be the subject of the method of value and all that because
it is also a very, very, very ethereal issue in the topic of
IMIX and has determined by a criterion of the SAT itself that it must put
criterion number six, which is the last resort that should not be called that
too. But that' s how we know it colloquially. So, including
your question, I think there should be no freight between these cases, because
they are border with border, but if it shouldn' t be, I
think it should be included in the value of the goods, in the understanding
that the value of the goods will be to determine the IJI and, in
any case, the VAT that will be, because temporarily there determined in annex
thirty and with the credit that the imex have and is that they have it
and good of this determination of how much goods. But from my point of
view, honestly it is. I think the increments are part of the price.
I don' t know if I leave it with a wider doubt or
if anyone of the comrades who wants to give their point of view, I
would love to be helped, not if they want it with all confidence.
This is for we are among friends and to try to share knowledge. Well,
if there' s no further comment. Thank you very much for the
question. I want to continue to insist on the issue of payment abroad and,
obviously, on the increaseables that we have been in this. Let'
s say that, walking at these two points, let' s understand by
increasing those costs that the importer has to incur in order to transfer the goods
to national territory. And this, of course, we can call it or
we can see it in a matter of freight freight freight and insurance that are
normally paid, where there is a bit of distortion and where there has been
even greater fraud on the part of large companies, is just the issue of
royalties or royalties. At this point I would like to make a big parenthesis
to tell you that in the value agreement in the international aqueoyo that derives from
Article 7 of the Treaty, it is determined that there are two bodies that
protect all compliance with the issues of value. One of them is the Customs
Assessment Committee, which is part of the WTO and which basically brings together customs
directors from around the world who are part of the WTO. And another specialized
technical body called the Technical Evaluation Committee, which is sponsored by the WCO.
This is where the countries send the consultations, which have to do with certain
operations carried out by the companies, just trying to determine a homogeneous criterion of
the operations and where it has been found that there is much more complexity and
more, and they have expressed more opinion on this issue to this Technical Committee
of value in its various opinions that I recommend to them on occasion to look
for them on the Internet, that they are already public will be a little
secret, but there are these advisory opinions are very important and the Technical Committee
of Value, of which it has determined opinions is of the royalties. So
let' s understand that when we' re talking about a big company or
companies s NS, medium or large, almost all, almost all are selling
products that are with trademarks and that, in this case, many of the
sellers condition the sale of the product to a royalty payment. And this would
be, let' s say, the most important condition for royalties to be
increased. This is what the law says and the agreement is that when royalties
are established as a condition of sale, when the seller conditions the sale of
the product at a price, but there is a later payment that is normally
fixed for a semi- annual manner or for the sales that there are.
Well, this is very important, very important. Doctor, I don'
t know if you wanted to ask anything. It' s just that I
saw it with my hand, thank you, sorry, I saw it with
my hand, then raising this issue of royalties is very important and I'
ve noticed with big companies for the last three or four years. I have
been called by many of my fellow Camil friends to help you with this issue,
because the SAT has found through good in the General Administration of External Trade
Audit. He has found a great gap or a great beta of acts of
control, precisely on the subject of royalties and almost all have been favorable.
Right now, I' m answering Beatrice' s license for a moment.
Thank you. Then it' s very important. It is very important that
you who are in foreign trade, in companies like Aboba Empresa, always meet
with the financial area, with the accounting area, which are usually not the
same to ask precisely if the goods or products you are marketing are subject to
some condition by the supplier. It has touched me sincerely that these royalties even
hide and are paid in another way, they are not paid there as in
the dark, because they do know that they have to increase the price,
but they can be an understanding, but that these amounts are not correctly declared.
Or this issue of royalties is already an issue of one that can obviously
generate a contribution mission with an important tax credit. And the most representative thing
you should know is that, of course, the authorities are auditing for tax
purposes. Not then has I been touched by companies that bring these Walt Disney
logos or that bring or let them print or market the soccer shirts that everyone
in Mexico likes to be wearing. And a lot of these things where they
really did know they had to pay the royalties, but they made really very
dark contracts in the spirit of not paying it or doing things like that with
tax credits for companies above fifty or eighty million pesos at least. So yes,
this subject seems to me of the utmost importance, and that' s
why I wanted to talk about it. Now I' m wondering Betty Torres
what can be done when there are discounts on bills if customs doesn' t
accept them. Well, look what I' d have to do first,
Beatriz, is that this is perfectly documented. I mean, the discounts.
Discounts are used, they are called bonuses, credit notes, but there has
to be precisely a document that can prove just this difference in terms of the
original price of the invoice or preferably that the invoice already comes with the discount
applied and that is perfectly determined in the beast. Yes, it goes any
discount or any value that is perfectly credited between the buyer and the seller is
accepted by the law, probably not by the authorities, but that is where
we will unfortunately have to enter into a litigation process in your case. But
if it' s important it says besides royalties, you could share them,
according to your experience, some other kind. Well, look at the augmentables.
For example, I have a customer who has an annual insurance for theft,
for any kind of disaster he has and who, of course, by
the way now with this issue in Acapulco, because I think he was one
of the few who had all their stores insured on this subject. So there
are global insurances that have the companies alberto and obviously, when it comes to
it or when the policy covers the marine casualties, or that the goods,
always increase them And how good is your question, because, like I go,
a little fast, but always the increments are up to the port of
destination, that is, already the expenses incurred by a company from the customs,
the warehouse or the distribution center, because they are no longer part of
But basically let us stay in safe freight, rights or royalties or as they
are known internationally as royalties. That would be my answer now. Another point
that is very important is not only how you pay abroad, but what I
do not ever see is that there is a confirmation of payments. That is,
I send so much money to the supplier, but there' s no
e- mail back where I say. I got that$ 100, 000
and I' m going to apply it this way, according to your instructions,
that is, let' s remember that I' m suggesting that at
the time of paying not only the money is sent, but there is an
explanation to be put as a reference. I am paying you such an invoice
or so much of such invoice, but I also recommend from the supplier that
there be a response confirming payment of the goods. This seems to me to
be very important all these points. It would be desirable to have all this
in an international sales contract. And I have already proposed to several of my
clients in recent years, and we have done so, as there are sales
contracts. But curiously and I have a recent customer who has a very important
subject, because he says that the merchandise he brings varies greatly in price.
They' re not comoditis, but they' re merchandise that sells a lot
and fluctuates a lot. And you' re telling me that I can'
t make a contract. I can' t make a six- month or
one- year contract, because in those six months you can change the price
three times up or down. So, what I recommend is that the contract
prevail, but that some clause or some annex be made of the fluctuations that
may exist in prices, because that is perfectly worth it. It is possible,
even possible, to make a consultation of value that does not come in
the presentation in this leaflet, in terms of article seventy- eight B of
the customs law, to just make a consultation that will confirm to us what
is the method of value to be employed. But, moreover, it is
another implicit fact that there is a confirmation on the part of the SAT authorities
to validate the price of things, precisely because we are teaching you what is
the contract that we have, what is the transaction that we are going to
make in the future with respect to certain values. Then I make the alien
and confirmation of increased payment, purchase orders and determination of the lincoter. What
is desirable is that it was or was part of a contract. But I
repeat this contract, this contract I insist I have not found anywhere where it
is mandatory. And, while it is true, in Article eighty- one
of the Customs Law Regulation it speaks of a contract, it does not seem
to me to be the corresponding legal instrument to lay down obligations for importers.
So, regardless of whether this article has been with some important vacatio legis and
with some rules that have extended its entry into force. But just because,
while it is true, the contract is desirable, so is the fact that
it is not common practice that there are contracts between companies and that everything is
done daily now, if the bike received is quoted in the body of the
Inmbois paid, it could serve as confirmation, because I believe it is.
Don Alberto, I think I could do it, but yes, it will
be worth it then that the invoice says amount paid or amount partially paid,
as now the fdas we make, of payment in partialities, that is,
payment in a single display or deferred payment, that is, it will be
worth it if we try to understand that the logic of the SAT authorities is
that what they want to see is that, in fact, the invoices are
paid. And most commonly, the most common thing in international matters is that
goods are given on credit. I say the most common thing. But,
for example, there are countries like India, where the credit payment is virtually
vetoed. I think because of the bad experiences they have had and the normal
commercial practice is even that they sell it to you even including the flet I
say. That' s the experience I have. Finally, because I was
told that this happened for like a minute. But there are three things you
must be very careful about. Sheet of calculation, demonstration and cover are three
documents that have to be filled by the importer with the help of customs people,
of course, because importers will not know how to do it. But
it' s worth remembering that the fine for misfilling a VOC is impressive.
The fines are at twenty- eight zero each copper operation for a bad filling
of this electronic value voucher. I' ve led to many judgments copper matters.
The reality is that I' ve lost most of the procove issues.
I' ve lost them because the typicity, let' s say, the
violation was committed and we tried to go to court to say it' s
an infringement or a ruinous sanction, because let' s remember that in the
one hundred and eighty- four comes also the fine for inaccurate data. And
this inaccurate data, because it is a finecucine in the two thousand and five
hundred pesos. But when there are certain inaccurate data, which are the ones
that are part of the code, because the infringement is multiplied by ten and
we are talking about twenty- nine zero pesos. A year and a half
ago, almost two years ago, the center' s gase began an act
of fair scrutiny to check whether the INCOTERN and the subject of the augmentables had
been well filled and began to make millionaire tax credits because just when it determined
that the Incotern was ill- marked and proved to be ill- determined.
Evidently, the COVE had mistransmitted the information and I have therefore had the misfortune
to see many cases already settled by the SAT, of many millions of pesos,
of very important companies which, I repeat, several of my colleagues have
been in favour of inviting me to advise these large companies. And the reality
of things is that the vast majority have chosen to pay the fines and few
have wanted to go to trials. And on the subject of judgment, it
is, I repeat, very uphill. I' ve won very little covid
issues Honestly, it' s where we say we have the lowest record in
my practice, but precisely because as much as we want to explain to the
authorities that, first, it' s a ruinous fine, second, that
that' s often the mistake comes from how the bill is described. And
finally, if I may, do not abuse this invoice declaration of the three
one eight. There are many customs agencies that want to correct everything with that
invoice declaration and there are some errors in filling the covid Finally, let'
s remember that the infringements and sanctions involve an omission of contributions. The n
themes of value. This omission of contributions is also sanctioned for customs agents.
It' s also a crime. The issue of value, i e infractions,
is a crime. As you know, they have been deployed as criminal
offences in customs matters. The same conduct is punished twice. It is punishable
in the criminal and administrative fields. And finally, I want to comment with
all due respect, especially for my dear teacher, all the people who accompany
me. The truth. I feel very lucky to be invited, but I
feel even more fortunate to have my teacher in front of me, who was
a guide on this subject for me. But, Master, I want to
tell everyone honestly that even if it doesn' t look like it and even
though it' s rude, but I' ve noticed that undervaluation of companies
has become a national sport. In other words, it is a way in
which companies have understood or tried to prevail in the market and that companies that
do not have this price modification practice. When I' ve talked to some
companies or entrepreneurs, they tell me that if they don' t get me
out of the market, that is, it seems like they have to get
into this dynamic because the authorities haven' t managed to stop the phenomenon of
undervaluation and it seems like it' s permeating and it' s no longer
the exception and it seems to me that it' s doing the general form.
So, well, there' s ten minutes left. Daniela, I
spent a little bit more six minutes, but, well, I don'
t know if they want us to ask questions. Thank you very much for
your vital ramon comments. Thank you for your comments, because I would love
if we opened the microphones to exchange some ideas. Please, no, the
truth is that many of the questions have already been answered at the time of
the presentation. So, in that sense, really and here' s nothing
else, I think John is asking and John just asked one thing when it
comes into force. Well, that' s it. It is, obviously,
already in the project that the manifestation of values. In these terms,
it seems to me that even what is already waiting there, as with Karen
' s signal, is that the software that is being implemented in customs agencies,
what they are doing is that they are already filling it in automatically.
When the pediment is filled, these manifestations are being filled. So I think
in the short term it' s going to be important for them to be
done. Now let us remember that the expression of value and the spreadsheet is
subscribed by the importer. Then it is of no use that we have it
in electronic, because we will need the faithful and all this type of advanced
signatures to lend them to us or to lend them to the customs agents,
the companies. And I think there' s going to be a theme there
too. There are many companies that are very confident to give their customs agencies
all their signatures and the electron payment and all this issue. But yeah,
I think we' re going a little slow. But also why not say
it and I say it as well as knowingly. It seems to me that
the expression of value and the spreadsheet are sometimes useless, that is, documents
filled by the customs agent with a little information. They are not thoroughly filled
by the importer. It seems to me that it is also stationery or it
is tra mythology that perhaps in the immediate future it would be worth thinking about
if it is not removed. Thank you very much, alam there are many
caveats around here and well, now I do invite Dr Maximo Carvajal to give
us some comments on this. Please, thank you, Danela. Okay.
The first comment would be to congratulate Balam for his didactic talk, so extraordinary
and very well founded. Of course, yes, there are several things that
I want to rescue from the intervention and it is, for example, the
admiration that Balang gives me that he has not found a formula that makes the
subscription of international sales contracts compulsory. I believe and he said he has sought,
but perhaps he did not seek in an international instrument of private international law,
such as the United Nations Convention on Contracts for the International Sale of Goods.
It is a contract of nine hundred and eighty- eight that came into
force after having completed the whole process. It is an international treaty signed in
Vienna in one thousand nine hundred and eighty- eight and that in one thousand
nine hundred and eighty- eight is fulfilled with the entire constitutional process that we
have for the President to subscribe to a treaty and the Senate to ratify it
and be published in the Official Journal of the Federation. This Convention is,
of course, binding on our country. It is part of our law,
as are all international treaties. First, for one hundred and thirty- three
of our Constitution and, secondly, for the firm and definitive jurisprudence of the
Supreme Court of Justice of the Nation. And I am not referring to the
amendment of article 1 of the Constitution, because that is those conventions, those
international treaties that establish human rights. Of course, in the modification that took
place on the 11th of June, of the 11th of precisely two thousand two,
two thousand leisures, then there they are, there they are the beginning.
But, moreover, it is so obvious that importers and exporters in Mexico
have to have legal certainty. And legal certainty, both for them and for
the other party, is given precisely by the conclusion of international sales contracts where
they will fix, as in any civil contract, they will fix the obligations
and rights that each party has. So, I do know that many companies
do have international contacts, because, moreover, it is in that international context
that their payment instruments and the financing given to them by the different banks,
starting with Bancomex precisely to pay for imports the payment letters that the banks regulate,
since they are, of course, founded on those international agreements, in
this Convention and also what the International Chamber of Commerce has done since one thousand
nine hundred and twenty and then in one thousand nine hundred and thirty- six
and, finally, in the two thousand and twenty, through the five others
those terms that are not mandatory, but that at the moment when the parties
indicate it in their international sales contracts, they acquire precisely the obligation. And
then, as you said, if, as is true, all the expenses
that are made abroad, until the goods touch the first national territory, either
a border customs, already makes a land customs, already makes an air customs.
At that time, the concept of value for customs purposes ceases. And
there we also have this international convention, this international treaty, which has been
suffering, and you will remember for sure of some of the lectures in class
when we talk about the three systems that existed on value, the original positive
value of the Gad of article seven, the theoretical value that the Customs Cooperation
Council then does, now to the World Customs Organization, the theoretical value,
the value that the goods must have and, finally, the transaction value.
And in the and while in the other two values the inconter was mandatory.
Now in the transaction value is assumed and so designed the Treaty and the articles
of our law that establish this transaction value system. In this, in this
system, when you resort to the transaction value, that ninety percent and so
many percent of all imports are regulated by this, by this formula, East,
the times, places, this level amounts, this will only apply in
the processes its secondary. The same commodity, that of similar goods, that
of unitary prisoners, that of reconstruction value or in the last resort, is
where the psychoters will be applied, for example. But in the normal value,
in the transaction value, it is assumed that the whole concept of value
and all the increments must come, as you have handled it, until the
goods reach their destination And from there no expense is included that the importer makes,
such as the payment of taxes, in the transportation of the customs,
in the customs people, the permits, licenses, etc, the stays,
the storage, in short, all the expenses until having their merchandise in his
possession, in his possession arrives in his deposit, etc. Then there is,
of course, and besides, it is good that I always believe that
a solicitor applicant, a consulting lawyer, an advisory lawyer and you do it
for your ethical principles and principles of knowledge, should guide your client well and
the way it should be and have no problem, because it is to comply
with a correct evaluation in not undervaluing. Also, there also sometimes, in
sin carries penance sometimes for wanting to save on the import tax, comes out
paying more on the tax of this, on the is on the income tax,
and that you don' t see, because undervaluing you are giving it
a lower value. And then in profits you' re going to have a
sovereign, an overhabitation and then you' re going to have to pay more
income taxes. So this Yes, we must continue to educate and I say
it with all due respect for those in this forum with all due respect.
We must educate taxpayers that the best way is always the way of truth,
the way of not trying to make an illicit profit, because many times,
at the end of the day, one gets charged and comes out paying for
broken frets in fort goes mask. This would be nothing more and I'
m sorry because I spread out a lot. Well, like you leave ten
minutes there. I already got them the master how wonderful. I thank you
first because I am going to look just for the Convention. And I thank
you very much because because yes, as you well point out to me,
I have been touched by big companies, master who have no contracts, that
is, they are understandings that they have and that we just had to go
do things, but well there was a question around here that was staying in
the ink. They were asking me to see if you see him very quickly
from the customs value. What they asked more about the issue of royalties is
how they know if at first the royalty is conditioned to annual or semi-
annual sales the law. What it allows is an annual adjustment through a complementary
global expedition, that is, when you already know exactly how much you paid
for giving. With that figure, the nao customs people speak to him and
tell them to make the supplementary adjustment. And obviously, a pediment is made
for all the operations that were done in the year, and that' s
perfectly regulated. But it is very important, because, indeed, royalties are
normally charged to future sales, so you will never know exactly when to pay.
Hence the need and the law' s provisions for enlargement. And then
they' re putting me here or I' m gonna take a picture of
him for what they' re doing. Thank you for your comments. They
are teachers, they are says the Convention on the International Sale of the Ucitral
of Don Jorge Barrera graft I am here. You have a book by a
great mercantilist, as was Master Barrera Barrera, an eminence in matters of private
international law and correct commercial law. Well, Daniela, I don' t
know if there are any more questions. We' re not happening anymore.
I' m delighted. I can stay longer with all pleasure, because thank
you very much, Adam the truth. There' s a lot of congratulations,
as you' ve seen here. Thank you too, Doctor, thank
you very much for participating and, above all, for feeding. That is
the idea of barter that we can educate, we can really share knowledge so
that foreign trade is really better in Mexico and that we have fewer mistakes as
such. And, well, thank you very much, Dr Balam and for
that we want to give you a virtual recognition from the entire team of telecma
gas in Mexico and make a barter, mentioning this present recognition to Doctor Va
la Moglia for making a barter in the virtual conversation with the theme complements in
value of the customs. On the 6th of November, 23rd fi nine pro
Doctor de la Torre and your servant. Thank you so much and good for
a virtual applause. Thanks for being here. We' ve reached the end
of today' s Truk. Thank you so much for joining us. This
was let' s barter v a zum an event of telc Magas and Mexico.
If you liked this talk, don' t forget to share each event
with your contacts so that we continue to spread knowledge and stay up to date.
They find all our talks through our online education platform, entering www.
TLC Magicians in Mexico com Mx in the course section, where you can see
them again without things. If you are interested in any specific topic, send
us a message through the social networks of tels Magas in Mexico and we will
look for an expert who can clarify your doubts. This was let' s
do a creek.