Treatment of Missing, Excess and Damaged Lumps

At ACONISA, we take care to keep our clients informed about the current procedures governing customs operations in Nicaragua. On this occasion, we share key information on the treatment of missing, excess and damaged packages, as established by Technical Circular CT/009/2006 issued by the General Directorate of Customs Services (DGA), aligned with CAUCA and RECAUCA.

The missing packages are those that, being registered on the cargo manifest or in the transport documents, are not physically present at the time of customs reception. Liability for these shortages will depend on the mode of transport. In the case of land cargo from Mexico, Central America or Panama, it is the responsibility of the international carrier. For maritime cargo under FCL/FCL or direct multimodal mode, the responsibility lies with the general freight forwarder or the shipper. If it is FCL/LCL, it will be the general cargo agency that assumes responsibility, while for the LCL/LCL mode, this falls directly with the international carrier. When the seal is broken by customs, health or police authorities at transit ports, the shipping agency or its legal representative will be the one who must answer for the lack, regardless of the mode of transport. In cases of bulk cargo, justification will not be necessary if the loss is less than five percent of the total weight or volume.

The justification for the missing packages must prove that they were not loaded at the place of origin, that they were lost or destroyed during the journey, that they were unloaded by mistake at another destination, that they remain on board the means of transport, that their entry into the country is prohibited or that there were errors in the documents, such as the manifest, the guide or the bill of lading, as long as these errors can be documented. Other legally recognized causes are also accepted. The maximum period for submitting the justification is fifteen business days from the day following the notification of the document of receipt of the cargo. If these are goods in land transit from Mexico, Central America or Panama, the deadline for physically presenting the missing packages is thirty calendar days. For merchandise from other countries, the deadline is ninety calendar days.

To support the justification for the absence, documents sent by email or formal correspondence are accepted. No penalties or vehicles will be withheld during this period to companies registered in the DGA's National Carrier Registry. Unregistered companies, on the other hand, must answer for the deficiencies and proceed with their due justification. If they are unable to pay the fines immediately, they may move to customs warehouses or warehouses of the consignee, but their departure from the country will be subject to compliance with the sanctions.

Once the justification has been accepted by the Customs Administration, the cargo manifest will be rectified in the ASYCUDA system, which will allow the information to be officially corrected. If the quantity of goods declared matches that stated on the invoice, even if there is a physical shortage, it will not be considered as a violation. However, in cases where the absence is not justified, the corresponding sanctions will be applied in accordance with article 64 of the Self-Dispatch Act.

As for the excess packages, these refer to units of cargo that were not recorded in the manifest but that are physically received. The responsibility for justifying these surpluses lies with the carrier, shipping agent, freight forwarder or shipper, depending on the type and country of origin. Justification will not be required when it comes to bulk cargo with differences equal to or less than five percent. To justify the excess, it must be demonstrated that there were errors in the manifest, that the goods were shipped or manifested by mistake, that errors were made in the electronic transmission of the information, or that the products were shipped excessively as a forecast against possible damage, which must be supported by the international sales contract. The deadline for justifying the excess packages is fifteen business days from the notification of the document of receipt of the cargo.

During the verification process, the excess packages will be separated from the rest of the cargo pending justification. If the cargo comes from Mexico, Central America or Panama, the responsibility to justify lies primarily with the carrier. For merchandise from other countries, it will be the consignee who must submit the justification. Once approved, the corresponding letter of correction will be issued and the merchandise will be added to the inventory of the customs system. In cases where the leftovers are the result of shortages in another port, reshipment may be requested. If not justified within the established deadline, they will be considered abandoned. The amendment of the manifest in ASYCUDA will take place once the justification has been approved by the Customs Administration. If the import declaration matches the quantity received and the quantity entered on the invoice, no fine will be imposed or means of transport will be withheld during the justification period.

With regard to damaged or diminished packages, these must be verified in the presence of the customs officer at the corresponding warehouse. The depositary has the obligation to verify the physical condition of the merchandise at the time of receipt. If damage to the packaging is detected, the carrier must replace it with a suitable one under supervision. The Customs Administrator will issue the corresponding certification when there are deficiencies or breakdowns. In the event that the damage occurs after entering the warehouse, the responsibility will fall on the depositary, who must compensate both the consignee and the customs for the applicable duties and taxes.

It is important to note that the existence of surpluses, missing or defects in one or more shipments will not prevent the cancellation of the manifest, the closure of the transit, or the continuity of the customs procedure. In addition, the imposition of fines for unliquidated differences will not prevent the dispatch or delivery of the cargo, but if they are not canceled within the legal deadline, the corresponding administrative measures will be applied.

At ACONISA, we reiterate our commitment to transparency and regulatory compliance, and we are at your disposal to advise you on the management and regularization of any situation related to differences in burden. Our legal and technical team is prepared to represent you before customs authorities and ensure that your operations remain agile and within the current legal framework.

Author: Mr. Jordy Stvaer.