Situations that may give rise to customs procedures

Situaciones que pueden dar lugar a procedimientos aduaneros

The Administrative Procedure in Customs Matters (PAMA) is a set of rules and procedures that regulates customs operations. The PAMA grounds are the specific situations that may give rise to the opening of an administrative procedure by the customs authority. In this note, we will explore some of the most common PAMA grounds.

Undervaluation or overvaluation of goods

Declaring an incorrect or inaccurate value of imported or exported goods is a PAMA offense. This includes underdeclaring or overvaluing the value of goods in order to evade or reduce applicable duties and taxes.

Failure to comply with customs formalities

Failure to comply with the procedures and formalities required for the import or export of goods is another PAMA offense. This may include failure to submit required documentation, failure to correctly declare relevant information, or failure to comply with established deadlines.

False documents

The use of false, altered or fraudulent documentation in customs operations is a cause for PAMA. This includes the presentation of false invoices, fraudulent certificates of origin, forged permits or licenses.

Smuggling

The importation or exportation of prohibited, restricted or illegal goods without obtaining the corresponding authorizations or permits is a PAMA. This includes smuggling of illegal, counterfeit or contraband products.

Non-compliance with phytosanitary and sanitary standards

Failure to comply with regulations and requirements established to protect public health, food safety and the environment in connection with the import or export of products is a cause of PAMA. This may involve non-compliance with phytosanitary, sanitary or quality standards.

Counterfeiting of trademarks or copyrights

Importing or exporting counterfeit goods or violating intellectual property rights, such as trademarks or copyrights, is a PAMA. This includes counterfeiting or infringement of trademarks, designs or copyrights.

Customs fraud

Customs fraud, which involves cheating or engaging in fraudulent practices in order to evade taxes, duties or other customs regulations, is a PAMA. This may include manipulation of information or documents, falsification of data or misrepresentation of information.

PAMA grounds are specific situations that can give rise to customs proceedings. From undervaluation of goods to customs fraud, these grounds cover a variety of actions that violate customs regulations. Complying with customs procedures and requirements is essential to avoid legal consequences and ensure legal and transparent international trade.