What is the PACO and PAMA administrative process?


Let's start this article by defining each of the administrative procedures that can be carried out within an international logistics. The first known as PACO (Administrative Process for Skipped Contributions) is the one that does not proceed to the precautionary embargo of goods but to determine the contributions by analyzing the inventory. The second, PAMA (Administrative Procedure in Customs Matters) is the one that begins when the authorities precautionaryly seized goods under the terms provided for by the Customs Law.

Applying a PAMA

The application of customs recognition shall take place where, in the verification of goods in transport or by the exercise of the verification powers (such as the conduct of a house visit procedure), it is determined that it is set up any of the grounds of embargo provided for by the Customs Law and the precautionary embargo on goods shall be carried out, the authorities shall release the act of commencement of the administrative procedure in customs matters in which they shall state:


Identification of the authority practicing diligence.

The facts and circumstances that give rise to the commencement of the proceedings.

The description, nature and other characteristics of the goods.

The taking of samples of the goods, if any, and other evidence necessary to issue the corresponding decision.

When does PACO apply?

The Skipped Contribution process shall proceed where the tariff description or classification of the goods is not accurately declared and the payment of compensatory contributions and contributions is omitted, as well where the goods are difficult to identification and/or requires sampling.

It is important that for all these types of administrative processes you are advised by a trusted logistics and customs agent, in Grupo Griska we are always here to help you.

Leave a comment