Prevalidation and Validation of Pedimentos
According to article 16-A of the Customs Law mentions that those who enter or extract goods from the national territory will be obliged to prevalidate the pediments (check our article here) that they submit to the Electronic Customs System (SEA), before persons authorized to provide such services.
The prevalidation is to verify that the data established in the pediment are within the following criteria issued by the SAT.
The procedure consists of analyzing the information declared in the pediments electronically, if they comply with the above, a file will be generated that will be sent for validation to the SAT, where its contents will be verified and in case of no error , an electronic validation acknowledgement will be thrown. From this point you must pay the contributions of the transaction and continue with the clearance of the goods.
The Tax Administration Service will establish the guidelines for carrying out the link of the computer media, as well as the content and form of the aforementioned registration.
Validation is the payment made by the customs agent to the company that provides the system connection service to the AGA validator.
The concept of validation cannot always be placed in the expense account as it depends on how the trade agreement between the customs agent and the importer and/or exporter was made, i.e. whether a service fee was agreed where this concept is broken down by the refore ést and it can be located in the expense account… on the contrary, if the agreed rate does not express this item there would not have to be the charge in the expense account.