What is primary zone and secondary zone and stub zone?

Difference between primary zone and secondary zone

It is a bonded warehouse, authorized by direct authorization, intended to provide services to third parties, where any merchandise can be stored until the time of its withdrawal, for import, export or other customs destination.

It is the Document of Reception of SAAM Extraportuarios that is generated at the moment of receiving any load in the warehouse, being this a valid document before Customs to carry out the different proceedings before the organism.

It is the act by which the consignee of the import merchandise instructs the destination of the same to a certain Extraportuary Warehouse or Port Terminal, as long as it is under the jurisdiction of the same Customs unit where the entry into the country is documented and generated.

It is that place of the national customs territory enabled by Customs for the realization of the material operations of mobilization of the goods in which the goods are to be loaded, unloaded, received or reviewed for their introduction or exit from the national territory, where the customs authority exercises without restrictions its power of control and surveillance.

What is secondary zone?

R= It is the new functionality developed in SIGA for non-nationalized land cargo movements under the destination of transshipment or internal transit previously known as transshipment, D6 and Ley 6ta.

A= The cargo operating companies that are authorized and registered in the customs computer system to carry out transfers of non-nationalized goods, provided that the operator that purchases the seals is the same one that generates the form.

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b) Present a note signed by the company’s representative indicating the name of the person who is authorizing the purchase of the seals at the Cashier’s Section of the corresponding Regional Administration.

R= The cargo operator will be responsible for reporting, by means of a formal note addressed to the administrator of the corresponding zone, those defective, stolen or lost seals.    In the case of defective seals, the operator shall return the seal to be replaced free of charge.

Difference between primary zone and secondary customs zone

WHEREAS: It is necessary to update the customs legislation in order to incorporate all the technical innovations and experience obtained in the matter, establishing suitable procedures that lead to a correct determination of the customs tax obligation, to an appropriate protection of the taxpayer’s rights and to avoid tax fraud and evasion.

WHEREAS: It is necessary and convenient that customs regulations be in accordance with other tax provisions that are closely related to the customs tax obligation, in order to achieve greater tax certainty and facilitate its determination and collection.

WHEREAS: The new modalities of trade and transportation make it necessary to adapt our legislation to these innovations in order to make the commercial exchange of our country with the rest of the world viable.

Article 12. The Deputy Director General of Customs shall have the following powers: a) Substitute the Director General in cases of absence; b) Those delegated to him/her by the Director General, in accordance with the Law; and,

Primary customs zone

Article 1°.- Function of Customs. Concept. The National Customs Directorate is the Institution in charge of applying customs legislation, collecting import and export taxes, controlling the traffic of goods through the country’s borders and airports, exercising its attributions in the primary zone and carrying out the tasks of repression of contraband in the secondary zone.

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3. For the purposes of this Code, customs territory shall be understood as the spatial area in which the same tariff regime and economic restrictions on imports and exports are applied.

Article 5°.- Customs authority. The customs authority is the set of powers and duties of the National Customs Directorate and its dependent authorities, vested with competence for the application of the customs legislation to control the entry and exit of goods into and out of the country, authorize their clearance, exercise tax privileges, determine the applicable taxes, impose penalties and exercise the controls provided for in the national customs legislation.