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Within the framework of foreign trade in Nicaragua, the customs warehouse regime constitutes a strategic legal and operational tool for importers and logistics operators. This regime allows goods to be stored under customs control in authorized facilities, without the immediate obligation to nationalize them or cancel taxes until they are destined for a definitive regime. Its use is duly regulated by Technical Circular CT/009/2006, issued by the General Directorate of Customs Services (DGA), which details the technical procedures that must be complied with to enter, maintain and dispatch goods under this modality.
When a merchandise has been unloaded in the customs territory and remains under the guise of temporary storage, it is given up to 20 calendar days to define its customs destination. If the consignee opts for the Deposit regime (1 year), the customs broker or his legal agent must enter a specific declaration in the ASYCUDA++ automated system, in which it is expressly indicated that the merchandise will be destined for this regime. This action downloads or cancels the original cargo manifest and allows the merchandise to remain in the warehouses of the Public Customs Warehouse for a maximum period of twelve months, without being considered abandoned.
The deposit declaration not only has administrative implications, but it also represents a guarantee of legality before the customs authority. In this declaration, the agent must compulsorily record in field 41 the exact number of packages or units that make up the total shipment, which is a fundamental requirement for the physical and documentary control of the cargo. In addition, you are required to deliver a printed copy of this declaration to the customs warehouse, so that he can correctly enter the merchandise into the system's inventory.
The Warehouse regime offers a significant advantage in allowing partial dispatch of stored goods. In other words, a company can nationalize only part of the cargo when it deems it appropriate, keeping the rest in storage for up to a year. This procedure provides financial and logistical flexibility to importers, allowing for better inventory planning, tax payments and merchandise distribution. When it is desired to terminate this regime, the customs agent must apply the declaration under the corresponding customs regime, as established by current regulations, and proceed to pay the corresponding taxes.
On the other hand, the same Circular contemplates the procedure to be followed when a change of consignee occurs by endorsement, a valid figure under Article 56 of the Nicaraguan Securities Act. If a merchandise covered by a Deposit declaration changes ownership by endorsement, the original consignee must request in writing to the Managua Customs Administrator to correct the inventory in the ASYCUDA++ system, indicating the quantities that must be reduced in their name and registered in the name of the new purchaser. This procedure allows the new owner to make the import declaration in his name without problems, guaranteeing the legality of the transaction and the continuity of customs control.
For the endorsement to be considered valid, it must appear on the title value or on the attached sheet, and include the name of the endorser, type of endorsement, place and date, as well as the signature of the endorser or his legal representative, indicating the power of attorney and the notary who authorized it. If these requirements are met in accordance with the law, the Head of the Customs Technical Control Department will proceed to make the change to the system and will notify the applicant of the modification.
With regard to used vehicles that have left the warehouse with a driving permit and have been unloaded from the inventory in the ASYCUDA++, the Circular states that such vehicles must be re-entered into a Public Customs Warehouse before their nationalization. To do this, the shipper or his representative must present the original circulation permit granted by the DGA to the person responsible for the warehouse, who will prepare a new cargo manifest in the ASYCUEA++ system and will issue the corresponding RESA. Subsequently, the customs agent must declare the regime applicable to the vehicle, register the new manifest number and submit the declaration in the random form, once the corresponding taxes have been canceled.
This same procedure applies to vehicles that enter with a tourist certificate but that later want to be permanently imported. It is mandatory to comply with this process so that the vehicle can be legally nationalized within the country, as established by the DGA.
Final Thoughts and Recommendations
The correct use of the Deposit regime represents a competitive advantage for importers who require flexibility in the handling of their goods. However, it is essential to comply with each of the technical and legal formalities described in Circular CT/009/2006, since omitting details such as the delivery of the declaration to the depositary, the exact registration of packages or the expiry of established deadlines, can lead to penalties, loss of merchandise due to abandonment or complications during dispatch.
At ACONISA, we recommend that all our clients maintain constant communication with their authorized customs agent and ensure that all documentation is duly supported, including contracts, securities and endorsements formalized in accordance with the law. In addition, the condition of the goods stored under this regime must be monitored periodically to avoid unforeseen expiry dates and to be able to plan partial or definitive shipments as appropriate to the commercial operation.
Our team of advisors is able to assist at every stage of the process, including the preparation of declarations, endorsement procedures, re-entry of vehicles and logistical coordination with authorized warehouses. At ACONISA, we work with legal rigor and commitment, offering solutions that comply with current regulations and optimize the operational efficiency of our clients in international trade.
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