Global Courant 2023-05-15 03:59:06
Empty containers and vehicles make up the merchandise donated to institutions and non-governmental organizations by the Northeast regional management of the Customs Administration from 2019 to 2022, which went up for auction. but they did not receive any offer from the interested parties, so they were handed over to other entities.
The donations correspond to requests that have been submitted to the Department of Management of the Customs Administration of the Superintendence of Tax Administration (SAT), since the delivery procedure is regulated.
Among the beneficiary entities is the Santo Tomás de Castilla National Port Company (Empornac) in Izabal; the Ministry of Defense (Mindef); the Association for the Well-being of the Capable and Disabled of El Progreso, which is a non-governmental organization, and the Municipality of Puerto Barrios. In other words, these entities have complied with the application process to receive the donation of the goods that are not awarded in the customs auctions called by the authority.
The donation request must be submitted to the Franchise and Customs Affairs Unit of the Customs Management Department of the Customs Administration. State and Public Charity Institutions can request donation of merchandise, explained the customs authority.
What has been delivered?
The Customs Administration informed Prensa Libre that six donations have been made in fiscal years from 2019 to 2022:
October 4, 2019: the merchandise donated to Empornac consisted of two empty 40-foot containers. June 10, 2021: the donated merchandise went to the Ministry of three empty 40-foot containers. September 1, 2021: the merchandise donated for the Empornac of two empty 40-foot containers. December 9, 2021: The merchandise donated to Empornac was an empty 40-foot container and an empty steel tank. September 1, 2022: the merchandise donated to the NGO Association for the Well-being of the Capable and Disabled of El Progreso of two empty containers of 20 and 40 feet. December 6, 2022: merchandise donated to the Municipality of Puerto Barrios, consisting of six motor vehicles, an empty 20-foot container, and a 40-foot flat rack. The Ministry of Defense received three empty donation containers on June 10, 2021. (Free Press Photo: Courtesy Customs Administration)
standard procedure
Both auctions and donations are regulated by the Regulations to the Central American Uniform Customs Code (Recauca).
For example, article 615 of the Revenue establishes everything related to “Non-Awarded Merchandise”. The higher authority of the Customs Service will give the goods that were not awarded any of the following destinations:
Donate them free of taxes to state or public welfare institutions that could take advantage of them; or destroy them. The foregoing, without prejudice to what special laws provide in the States Parties.
Then, 10 business days after the auction was held, the Donation Notice will be published on the SAT Website, as well as in the Official Gazette. The information will remain on the SAT Website for a maximum period of 3 months (90 days).
If after 3 months (90 days) and there is no institution interested in the merchandise, through the Customs where the merchandise is located, a request will be made to the Franchise and Customs Affairs Unit of the Customs Management Department, to resolve final destruction, according to resolution SAT-DSI-264-2022.
Requirements to request donations
The Customs Administration also made a display to entities interested in merchandise available for tax-free donation.
Consult the portal Customs/Auctions and SAT donations website or consult the requirements at number 2329-7070 extension 1350 Franchise and Customs Affairs Unit. Complete the application with the required documents and deliver it to the Franchise and Customs Affairs Unit of the Customs Management Department located in the Torre SAT Building (central) zone 9 first level. Once the request is authorized, the goods are withdrawn within 10 days of notification, in the customs area where they are located.
The requirements to be met for the merchandise donation process are also listed, and those interested must submit an application to the SAT, indicating the list of merchandise that is of interest to them, attaching the following documents:
Copy legalized by a notary, of the constitution document of the entity and its modifications. Copy legalized by a notary, of the appointment of the Legal Representative or similar, duly registered in the respective records. Copy legalized by a notary, of Registration before the Registry of Legal Entities. Photocopy of DPI, of the Legal Representative or whoever represents him. Legal Status and approval of its statutes by the Ministry of the Interior. Merchandise requested as a donation (description, item number and public customs auction in which they were included). Others established by the Customs Service. Auctions and donations are regulated by the Regulations to the Central American Uniform Customs Code (Recauca). (Free Press Photo: Courtesy Customs Administration)
