In accordance with Article 159 of the Customs Act, Customs Broker is the natural person authorized by the Tax Administration Service (SAT), through a patent, to promote for others the clearance of merchandise in different customs regimes. A Customs Broker can act in up to 4 Customs, that is, in the Customs Office where he is assigned and up to 3 additional authorized Customs.
The Customs Broker will be the legal representative of the importers and exporters, in the following cases:
- In the case of actions arising from the Customs Clearance of Merchandise, provided that they are held within the Fiscal Precinct.
- In the case of notifications that result from the Customs Clearance of Merchandise.
- In the case of the act or document referred to in articles 150 and 152 of the Customs Law.
- In the case of actions and notifications that result from the inspection or verification of the merchandise, during its stay in the Fiscal Precinct by virtue of its clearance.