Documents Required by Customs Operation

Article 60 of the Regulation of the General Customs Law (Supreme Decree No. 010-09-EF), establishes the documents required for each type of regime, these are:

a) For importation for consumption:

1. Customs Declaration of Goods;
2. Transport document;
3. Invoice, equivalent document or contract, as appropriate; or sworn statement in the cases determined by the Customs Administration; and.
4. Insurance document for the transport of the goods, when applicable.

b) For re-importation in the same state:

1. Customs Declaration of Goods;
2. Transport document; and
3. Invoice or Bill of Sale, as appropriate, or sworn statement in case there is no sale.

c) For temporary admission for re-export in the same state:

1. Customs Declaration of Goods;
2. Transport document;
3. Invoice, equivalent document or contract as appropriate;
4. Insurance document for the transport of the goods, when applicable;
5. Affidavit, indicating the purpose and location of the merchandise;
6. Affidavit of Percentage of Loss, when applicable; and
7. Warranty.

d) For the final export:

1. Customs Declaration of Goods;
2. Transport document; and
3. Invoice or Bill of Sale, as appropriate, or sworn statement in case there is no sale.

e) For temporary export for re-importation in the same state:

1. Customs Declaration of Goods;
2. Transport document; and
3. Document that proves ownership or sworn statement of possession of the merchandise.

f) For temporary admission for inward improvement:

1. Customs Declaration of Goods;
2. Transport document;
3. Invoice, equivalent document or contract as appropriate;
4. Insurance document for the transport of the goods, when applicable;
5. Product Input Table; (1)
6. Guarantee; and
7. List of Input Product for its regularization.

g) For temporary export for outward processing:

1. Customs Declaration of Goods;
2. Transport document;
3. Document proving ownership or sworn statement of possession of the merchandise;
4. Product Input Table;
5. Transport insurance document for the goods, when applicable; and
6. Commercial guarantee granted by the seller, when applicable.

h) For the replacement of goods in franchise:

1. Customs Declaration of Merchandise;
2. Product Input Table;
3. Invoice, equivalent document or contract, as appropriate, for the importation of merchandise; and
4. Invoice or Bill of Sale, as appropriate, of merchandise export.

i) For the customs warehouse: (2)

1. Customs Declaration of Goods;
2. Transport document;
3. Invoice, equivalent document, or contract as appropriate; and
4. Insurance document for the transport of the goods, when applicable.

j) For customs transit:

1. Customs Declaration of Goods;
2. Transport document;
3. Invoice or equivalent document or contract, if required; and
4. Guarantee. (3)

k) For transshipment:

1. Customs Declaration of Goods; and
2. Transport document, when applicable.

l) For re-boarding:

1. Customs Declaration of Goods;
2. Entry transport document;
3. Outbound transport document;
4. Invoice or equivalent document, when applicable; and
5. Warranty, where applicable.

The regulation has established that the customs authority has the power to request the dispatch leaflet issued by the Temporary Warehouse, the packing list or additional technical information when the quantity, nature or quantity of the merchandise warrants it.

(1) The input-product table is a format that allows declaring the quantity of the imported or exported input to be used per unit of compensating product to be exported or imported, respectively, as well as the amount of input contained in the losses, residues and by-products with or without commercial value.
This table is used to qualify for the temporary admission regimes for inward processing, replacement of goods duty-free, drawback and temporary export for outward processing.

(2) Article 109 establishes the goods that may not be used for this regime:
a) Those that have been assigned to another regime;
b) Those that are in situ