{"id":1639,"date":"2021-08-06T20:49:35","date_gmt":"2021-08-07T02:49:35","guid":{"rendered":"https:\/\/merkai.com.mx\/?p=1639"},"modified":"2021-08-06T21:02:45","modified_gmt":"2021-08-07T03:02:45","slug":"expediente-electronico-aduanero","status":"publish","type":"post","link":"https:\/\/merkai.com.mx\/en\/blog\/expediente-electronico-aduanero","title":{"rendered":"Expediente Electr\u00f3nico Aduanero"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1639\" class=\"elementor elementor-1639\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac07706 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac07706\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59d34e3\" data-id=\"59d34e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec34b23 elementor-widget elementor-widget-image\" data-id=\"ec34b23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"585\" height=\"295\" src=\"https:\/\/merkai.com.mx\/wp-content\/uploads\/2021\/08\/henry-co-pjJdOE2XBRU-unsplash-585x295.jpg\" class=\"attachment-htmega_size_585x295 size-htmega_size_585x295 wp-image-1641\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26c4932 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26c4932\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-77293f9\" data-id=\"77293f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf945cc elementor-widget elementor-widget-heading\" data-id=\"cf945cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es el Expediente Electr\u00f3nico Aduanero?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ced6e1 elementor-widget elementor-widget-text-editor\" data-id=\"5ced6e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">Una de las obligaciones que fueron creadas en la \u00faltima modificaci\u00f3n a la Ley Aduanera en 2018, es la del Expediente Electr\u00f3nico Aduanero, el art\u00edculo 59, establece las obligaciones que deben de cumplir quienes introduzcan o extraigan mercanc\u00edas de territorio nacional, entre ellas la fracci\u00f3n V hace referencia a la obligaci\u00f3n de aquellos que importen o exporten mercanc\u00edas de formar un expediente electr\u00f3nico de las operaciones de Comercio Exterior, el cual deber\u00e1 conservarse por un plazo m\u00ednimo de 5 a\u00f1os, tal y como lo se\u00f1ala el Art. 30 del C\u00f3digo Fiscal de la Federaci\u00f3n.\u00a0<\/span><\/p><p><span style=\"color: #000000;\">De esta manera, el expediente electr\u00f3nico deber\u00e1 de contener el propio pedimento en el formato en que se haya transmitido, as\u00ed como sus anexos, junto con sus acuses electr\u00f3nicos.<\/span><\/p><p><span style=\"color: #000000;\">Por otro lado, el Art\u00edculo 36-A de la Ley Aduanera se\u00f1ala la informaci\u00f3n que deber\u00e1 de transmitirse como anexo al pedimento, al importar o exportar mercanc\u00edas, de esta manera, es decir, al ser documentos que deben ser anexos al pedimento, formaran entonces parte del expediente que debemos conservar.<\/span><\/p><p><span style=\"color: #000000;\">Adicionalmente el Art\u00edculo 81 del Reglamento de la Ley Aduanera, hace alusi\u00f3n a los documentos que deber\u00e1n de anexarse a la manifestaci\u00f3n de valor, que en si forma parte del expediente.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-522dfd2 elementor-widget elementor-widget-heading\" data-id=\"522dfd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 documentos deben conformar el Expediente Electr\u00f3nico Aduanero?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87c8c61 elementor-widget elementor-widget-text-editor\" data-id=\"87c8c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">Los documentos que se deber\u00e1n conformar el Expediente Electr\u00f3nico Aduanero cuando se trate de importaciones son los siguientes:<\/span><\/p><ul><li><span style=\"color: #000000;\">Pedimento<\/span><\/li><li><span style=\"color: #000000;\">Pedimento simplificado\u00a0<\/span><\/li><li><span style=\"color: #000000;\">DODA<\/span><\/li><li><span style=\"color: #000000;\">Factura o documento que compruebe el valor de las mercanc\u00edas<\/span><\/li><li><span style=\"color: #000000;\">Conocimiento de embarque, lista de empaque, gu\u00eda y dem\u00e1s documentos de transporte.<\/span><\/li><li><span style=\"color: #000000;\">Documentos que comprueben el Origen de las mercanc\u00edas (Certificado de Origen, Declaraci\u00f3n de Origen)<\/span><\/li><li><span style=\"color: #000000;\">Documentos que compruebe el cumplimiento de RRNA<\/span><\/li><li><span style=\"color: #000000;\">Manifestaci\u00f3n de Valor<\/span><\/li><li><span style=\"color: #000000;\">Hoja de C\u00e1lculo<\/span><\/li><li><span style=\"color: #000000;\">COVE<\/span><\/li><li><span style=\"color: #000000;\">Documentos que comprueben el pago de Transporte y\/o Seguro<\/span><\/li><li><span style=\"color: #000000;\">Documentos que comprueben el pago de las Mercanc\u00edas<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Trat\u00e1ndose de exportaciones los documentos que se deber\u00e1n conformar el Expediente Electr\u00f3nico Aduanero son los siguientes:<\/span><\/p><ul><li><span style=\"color: #000000;\">Pedimento<\/span><\/li><li><span style=\"color: #000000;\">Pedimento simplificado<\/span><\/li><li><span style=\"color: #000000;\">DODA<\/span><\/li><li><span style=\"color: #000000;\">CFDI o documento que compruebe el valor de las mercanc\u00edas.<\/span><\/li><li><span style=\"color: #000000;\">Conocimiento de embarque, lista de empaque, gu\u00eda y dem\u00e1s documentos de transporte.<\/span><\/li><li><span style=\"color: #000000;\">Documento que compruebe el cumplimiento de RRNA<\/span><\/li><li><span style=\"color: #000000;\">Documento Origen (Certificado de Origen, Declaraci\u00f3n de Origen)<\/span><\/li><li><span style=\"color: #000000;\">COVE<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Al ser esta una obligaci\u00f3n para los importadores y exportadores quienes omitan esta obligaci\u00f3n en caso de no presentar a la autoridad estos documentos podr\u00edan hacerse acreedores a una multa de $3,730.00 a $5,590.00 pesos se\u00f1alada en el Art\u00edculo 184 Fracci\u00f3n I y 185 Fracci\u00f3n I de la Ley Aduanera.<\/span><\/p><p><span style=\"color: #000000;\">Recordemos entonces que la correcta integraci\u00f3n del expediente y, sobre todo, implementar frecuentemente auditor\u00edas preventivas ayudar\u00e1n a disminuir riesgos y posibles multas.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-083b75d elementor-widget elementor-widget-heading\" data-id=\"083b75d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQue sucede si no cumplo con el Expediente Electr\u00f3nico Aduanero?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c6a676 elementor-widget elementor-widget-text-editor\" data-id=\"5c6a676\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">Al ser esta una obligaci\u00f3n para los importadores y exportadores quienes omitan esta obligaci\u00f3n en caso de no presentar a la autoridad estos documentos podr\u00edan hacerse acreedores a una multa de $3,730.00 a $5,590.00 pesos se\u00f1alada en el Art\u00edculo 184 Fracci\u00f3n I y 185 Fracci\u00f3n I de la Ley Aduanera.<\/span><\/p><p><span style=\"color: #000000;\">Recordemos entonces que la correcta integraci\u00f3n del expediente y, sobre todo, implementar frecuentemente auditor\u00edas preventivas ayudar\u00e1n a disminuir riesgos y posibles multas.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55fd4cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55fd4cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-74a255e\" data-id=\"74a255e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5bd930f elementor-widget elementor-widget-text-editor\" data-id=\"5bd930f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><span style=\"color: #000000;\">Quedamos a sus \u00f3rdenes<br \/><strong><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"mailto:contacto@merkai.com.mx\">contacto@merkai.com.mx<\/a><\/span><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 es el Expediente Electr\u00f3nico Aduanero? Una de las obligaciones que fueron creadas en la \u00faltima modificaci\u00f3n a la Ley Aduanera en 2018, es la del Expediente Electr\u00f3nico Aduanero, el art\u00edculo 59, establece las obligaciones que deben de cumplir quienes introduzcan o extraigan mercanc\u00edas de territorio nacional, entre ellas la fracci\u00f3n V hace referencia a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conocimiento-comercio-exterior"],"_links":{"self":[{"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/posts\/1639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/comments?post=1639"}],"version-history":[{"count":8,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/posts\/1639\/revisions"}],"predecessor-version":[{"id":1648,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/posts\/1639\/revisions\/1648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/media\/1641"}],"wp:attachment":[{"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/media?parent=1639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/categories?post=1639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/merkai.com.mx\/en\/wp-json\/wp\/v2\/tags?post=1639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}