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Regulations to the Organic Customs Law in connection with Customs Duties

Decree No. 1,505 was published in Official Gazette No. 40,555 of December 4, 2014. Through said Decree, the President of the Republic issued the Regulations to the Decree with the Status, Value, and Force of Organic Customs Law in relation to Customs Duties (the “Decree-Law”), which was published again due to faults in the originals. The most significant aspects of the Decree-Law are the following:

 

  1. It establishes that the amount collected on account of duties prescribed in the Organic Customs Law will be delivered to the National Treasury after deducting 50% of the same that is to be calculated and collected through a form separated from that of the import taxes and from the duty corresponding to the Republic, and which will be used to cover the needs of the customs service.

  2. It establishes an expediting duty ranging between 1 T.U. and 3 T.U., as the case may be, which is to be paid by the users at the time of requesting from the customs office the provision of the customs service out of regular business hours, on non-business days, or out of the primary customs zone.

  3. It establishes a duty for consultation about customs duty classification and customs valuation of goods ranging between 4 T.U. and 300 T.U. as the case may be, which is to be paid by the users when they request from the Customs Administration the customs duty classification of the goods capable of international commerce or the determination of their customs value.

  4. It establishes a duty for determination of the regime applicable to the goods subject to the customs power, which will accrue and be payable on the date of registration of the relevant declaration, filed with the customs office in order to determine the customs regime of the goods. Said duty remains at 1% of the customs value of the goods that enter the national customs territory, under any customs regime.

  5. It establishes charges for the deposit or stay of the goods at the warehouses, yards, or other sections assigned to the customs, ranging between 1% and el 5%, as the case may be.  Abandoned goods will not accrue warehouse charges as from the date on which they are considered to be such according to the Law.

  6. It establishes a duty for the use of the information technology system and of the automated means, mechanisms, or systems for detection and verification of documents or goods. Said duty will be of 1 T.U. in the case of use of the information technology system of the Customs Administration, as the case may be; of 3 T.U. in the case of use of the automated means, mechanisms, or systems of verification of documents, as the case may be; and of 8 T.U. in the case of use of tools for detection and control of cargo or goods.

  7. The following Chapters, Article, and Title of the Regulations to the Organic Customs Law published in Official Gazette No. 4,273 Extraordinary of May 20, 1991 were repealed: (i) Chapter I containing the definitions of Circumscription, Expediting (Habilitación), Principal Customs, Ancillary Customs, Customs Zone, Officers of the Service, and Warehousing Zone; (ii) Chapter II referred to which the principal customs and the ancillary customs are; (iii) Article 41 of Chapter III of Title II referred to the duties applicable on account of the customs duty classifications consulted by the taxpayers; and (iv) Title III relating to the fees applicable on account of expediting.

  8. The provisions contained in Article 126 of the Regulations to the Organic Customs Law in relation to Regimes of Release, Suspension, and other Special Customs Regimes, published in Official Gazette No. 5,129 Extraordinary of December 30, 1995 and in Decree No. 859, published in Official Gazette No. 36,974 of June 16, 2000, were repealed.

 

The Decree-Law became effective on the day following the day of its publication in the Official Gazette.

 

In order to access the Decree-Law, please click here.

 

 

“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.