34 Tex. Admin. Code § 3.360 - Customs Brokers
(a) Definitions.
The following words and terms, when used in this section, shall have the
following meanings, unless the context clearly indicates otherwise.
(1) Authorized employee--A person who is
authorized by their employer to perform customs transactions or related
services on behalf of the employer, is compensated by the employer with a
regular salary or wages, is under the direct control and supervision of the
employer, and from whose salary or wages the employer is required to and
actually does deduct and withhold a tax under federal law. This definition
applies to employees of customs brokers and employees of verification
contractors.
(2) Certification
identification number--The number generated by the comptroller's website used
to prepare export certification forms as described in subsection (k) of this
section.
(3) Licensed customs
broker--A person who is licensed by the United States Customs and Border
Protection to act as a customs broker and who holds a Texas Customs Broker
License issued by the comptroller as provided for in this section.
(4) Original receipt--The final documentation
of a sale provided by the retailer at the time of purchase or when purchased
items are received. An original receipt may be in either physical or electronic
format, but may not be a record such as a duplicate, reprint, or copy used by
the retailer for internal purposes.
(5) Purchaser Identification Number--A number
issued by a purchaser's country of residence for purposes of identification.
For example, a purchaser from the United Mexican States may have as a purchaser
identification number either a "Registro Federal de Contribuyente" or "Registro
Federal de Causante" (collectively "RFC"), or a "Clave Unica de Registro de la
Población" (Unique Code to Register the Population or "CURP").
(6) Total value of property--The sales price,
as shown on original receipts and invoices, of all property for which a
licensed customs broker issued export certification forms during a calendar
quarter.
(7) Total amount of tax on
property--The total amount of all Texas state and local sales and use taxes
paid on property for which a licensed customs broker issued export
certification forms during a calendar quarter.
(8) Total amount of tax refunded--The total
amount of all Texas state and local sales and use taxes that retailers refunded
to a customs broker during a calendar quarter.
(9) Verification contractor--An independent
contractor who, for consideration and under a written contract with a licensed
customs broker, monitors the export of property on behalf of a licensed customs
broker as provided in subsection (b)(1) of this section. Unless the context
clearly indicates otherwise, all references in this section to a verification
contractor include an authorized employee of a verification
contractor.
(b)
Certification of exports. Only a licensed customs broker or an authorized
employee of a licensed customs broker may fully or partially prepare, issue,
and/or sign a valid export certification form as provided for in this section
and in §
3.323 of this
title (relating to Imports and Exports). A retailer who receives documentation
that is valid under this section certifying that delivery was made to a point
outside of the territorial limits of the United States should refer to §
3.323(e)
of this title for information regarding refunds. A licensed customs broker, or
an authorized employee of the customs broker, may issue an export certification
form only if the customs broker or authorized employee:
(1) personally witnesses, or a verification
contractor personally witnesses, the transportation of property across the
border of the United States;
(2)
personally witnesses the property being placed on a common carrier for delivery
outside the territorial limits of the United States; or
(3) verifies by performing all of the
following actions that the purchaser is transporting the property to a
destination outside of the territorial limits of the United States:
(A) examines a passport, laser visa
identification card, or picture foreign voter registration identification that
proves that the purchaser of the property resides in a foreign
country;
(B) requires that the
documentation examined under subparagraph (A) of this paragraph have a unique
purchaser identification number for that purchaser;
(C) requires that the purchaser produce the
property and the original receipt for the property so the customs broker or
authorized employee can verify that the property is the same property as
described in the purchaser's original receipt. The comptroller shall limit to
six the number of original receipts for which a single proof of export
documentation may be issued under this section;
(D) requires that the purchaser state the
foreign country of destination, which must be the foreign country in which the
purchaser resides, the date and time the property is expected to arrive in the
foreign country destination, the date and time the property was purchased, the
name and address of the retailer from whom the purchaser bought the property,
the sales price and quantity of the property, and a description of the
property;
(E) requires that the
purchaser and the customs broker or an authorized employee sign in the presence
of each other a form prepared or approved by the comptroller:
(i) that states the purchaser has provided
the information and documentation required in this paragraph;
(ii) that states "Providing false information
to a customs broker is a Class B misdemeanor" clearly on the form;
and
(iii) that contains a notice to
the purchaser that property not exported to a foreign country is subject to
Texas sales and use tax and the purchaser is liable for payment of an amount
equal to the value of the property, as well as other possible civil liabilities
and criminal penalties, if the purchaser improperly obtains a refund of taxes
relating to the property;
(F) requires that the purchaser produce the
following travel documentation for inspection by the customs broker or
authorized employee:
(i) if the purchase was
made in a county that does not border the United Mexican States, the
purchaser's Form I-94, Arrival/Departure record, or its successor, as issued by
the United States Customs and Border Protection; or
(ii) if the customs broker is located in a
county that does not border the United Mexican States, the purchaser's travel
documentation, e.g., airline or bus ticket; and
(G) requires the purchaser and the customs
broker or an authorized employee, when using a power of attorney form to
attest, as a part of the form and in the presence of each other:
(i) that the purchaser has provided the
information and documentation required by this paragraph; and
(ii) that the purchaser is on notice that
tangible personal property not exported is subject to taxation under this
chapter and the purchaser is liable, in addition to other possible civil
liabilities and criminal penalties, for payment of an amount equal to the value
of the merchandise if the purchaser improperly obtained a refund of taxes
relating to the property;
(4) circles, and writes or states "exported"
next to, each item to be exported on purchaser's original receipt;
and
(5) if the property is verified
in accordance with paragraph (3)(C) of this subsection at a time not
contemporaneous with the issuance of the certification of export, the customs
broker or an authorized employee, in addition to writing or stating "exported"
next to each item to be exported on purchaser's original receipt, must write or
state on each original receipt the date and time the property was verified for
export, as well as the full printed name of the person making the
verification.
(c) Texas
Customs Broker License; prerequisites. A person may apply to the comptroller
for a Texas Customs Broker License, which is a license to issue export
certification forms for the purpose of claiming exemption from Texas sales and
use taxes. To obtain a license, a person must:
(1) be currently licensed by the United
States Customs and Border Protection to act as a customs broker;
(2) submit an application in the form
prescribed by the comptroller;
(3)
pay an annual license fee of $300 for each place of business from which the
customs broker intends to issue export certification forms;
(4) post a bond or security as required in
subsection (h) of this section; and
(5) be current in payment of all taxes and
fees administered by the comptroller.
(d) Form of application. The comptroller will
prescribe an application form for a Texas Customs Broker License, which must
include or be accompanied by the following:
(1) a copy of the applicant's license to act
as a customs broker issued by the United States Customs and Border
Protection;
(2) the applicant's
name, mailing address, primary business address, business telephone number,
home address, and home telephone number, and the names, home addresses, and
home telephone numbers of all the general partners (if the applicant is a
partnership), the formation/registration number, formation/registration date,
federal Employer Identification Number, and the names, home addresses, and home
telephone numbers of the officers and directors (if the applicant is a
corporation), or the names, home addresses, and home telephone numbers of the
members (if the applicant is an entity other than a partnership or
corporation);
(3) the names,
mailing addresses, primary business addresses, business telephone numbers, home
addresses, and home telephone numbers of all verification contractors and all
authorized employees of verification contractors, and the names, home
addresses, and home telephone numbers of all the general partners (if the
verification contractor is a partnership), the formation/registration number,
formation/registration date, federal Employer Identification Number, and the
names, home addresses, and home telephone numbers of the officers and directors
(if the verification contractor is a corporation), or the names, home
addresses, and home telephone numbers of the members (if the verification
contractor is an entity other than a partnership or corporation), and the date
of contract of all verification contractors;
(4) the names, home addresses, and home
telephone numbers of all employees who are authorized to certify exports in the
name of the applicant and the date of hire of all such employees;
(5) a copy of each authorized employee's
power of attorney to certify exports in the name of the applicant;
(6) the trade name of the applicant's
business and the address of each location where export certifications are to be
fully or partially prepared;
(7)
the original signature or signatures of the applicant (if the applicant is a
sole proprietor), an officer or director (if the applicant is a corporation),
all general partners (if the applicant is a partnership), or an authorized
member (if the applicant is an entity other than a corporation or partnership),
and the original signatures of all authorized employees of the customs
broker;
(8) the social security
number of each authorized employee, verification contractor, and authorized
employee of a verification contractor, and the social security number of the
applicant (if the applicant is a sole proprietor), each general partner (if the
applicant is a partnership), each officer and director (if the applicant is a
corporation), or each member (if the applicant is an entity other than a
partnership or corporation); and
(9) any other information the comptroller
requires.
(e) Annual
customs broker license and fee. An annual customs broker's license issued under
this section continues in effect through December 31st each year unless
canceled by the customs broker or suspended or revoked by the comptroller
before the expiration date. All expired, canceled, suspended, or revoked
licenses must be immediately returned to the comptroller or they will be
subject to confiscation. The annual license fee is non-refundable but the fee
may be prorated on a calendar year $75 per-quarter basis as follows:
(1) $300 fee for a license with an effective
date beginning January 1st through March 31st;
(2) $225 fee for a license with an effective
date beginning April 1st through June 30th;
(3) $150 fee for a license with an effective
date beginning July 1st through September 30th; or
(4) $75 fee for a license with an effective
date beginning October 1st through December 31st.
(f) Display of license. An original Texas
Customs Broker License must be prominently displayed at each place of business
of the customs broker where export certification forms are fully or partially
prepared.
(g) Locations outside the
United States. No Texas Customs Broker Licenses will be issued for locations
beyond the territorial limits of the State of Texas.
(h) Bond or security. A licensed customs
broker is required to post a bond or security in the amount of $5,000, plus an
additional $1,000 for each place of business from which the customs broker
intends to issue export certification forms.
(1) The security may be in the form of cash,
a certificate of deposit, a letter of credit, or another instrument of value
acceptable as security to the comptroller.
(2) The comptroller may forfeit a customs
broker's bond or security and apply the amount to any liabilities due for
unpaid taxes, penalties, interest, license fees, stamp fees, and other
penalties imposed for any violations of the Tax Code or this section.
(3) A licensed customs broker, who has a bond
or security forfeited by the comptroller, must immediately post another bond or
security as required by the comptroller.
(4) A customs broker must send the
comptroller a written request to obtain release of the bond or security once
the broker has ceased to do business in Texas. The comptroller may release a
bond or security once a customs broker has ceased doing business in Texas and
the comptroller verifies that the customs broker has no outstanding liabilities
or penalties due.
(i)
Verification contractors. A licensed customs broker may enter into a written
contract with a verification contractor to facilitate the monitoring of exports
certified by the customs broker. A verification contractor may authorize by
power of attorney their full-time or part-time employee to perform verification
services on their behalf. A verification contractor may not fully or partially
prepare, issue, and/or sign export certification forms and may not affix export
certification stamps to export certification forms. A verification contractor's
contract must be submitted to and approved by the comptroller before the
verification contractor may perform export verification services.
(j) Export certification stamps. The
comptroller will produce or have produced export certification stamps to be
affixed to export certification forms.
(1)
The comptroller may change the design as often as necessary for the enforcement
of this section. The design will be changed at least once each calendar
quarter.
(2) Only a licensed
customs broker or authorized employee may receive stamps. A person obtaining
stamps in person must present photo identification.
(3) There is a $2.10 fee for each
stamp.
(4) The stamps are
non-transferable. A stamp is void if transferred to a person other than the
customs broker to whom the comptroller originally issued the stamp or to that
customs broker's authorized employee. This paragraph does not apply to a stamp
that is actually affixed to an export certification form that is transferred in
compliance with this section.
(5)
All unused, expired stamps must be returned to the comptroller within 15
working days of the end of each calendar quarter. All such stamps must be
delivered to the comptroller on the same date, at the same time, and to the
same location. Unused stamps must be immediately returned to the comptroller
upon cancellation, suspension, or revocation of the customs broker's license or
upon notification that the customs broker is out of business and may be
confiscated if not returned. Unused, expired stamps may not be retained,
destroyed, or disposed of except by the comptroller. The comptroller will allow
a licensed customs broker credit for returned unused stamps. Such credit must
be used to purchase new stamps. A licensed customs broker who ceases to do
business in Texas must return all unused stamps within 15 working days of the
customs broker's last day of business. The comptroller shall refund an
out-of-business customs broker an amount of $2.10 for each returned unused
stamp.
(6) As soon as practicable
after discovery, a customs broker must report in writing to the comptroller the
theft, destruction, or other loss of stamps issued to the customs broker,
including the numbers assigned to the lost stamps (if the comptroller has
numbered the stamps sequentially). No credit or refund will be allowed for
stamps lost, destroyed, or stolen, unless the customs broker provides
sufficient documentation that the stamps were stolen or destroyed.
(7) A customs broker must notify the
comptroller as soon as practicable in writing if the customs broker has no
remaining inventory of stamps following use, theft, and/or other loss of the
stamps.
(k) Preparation
of documentation. The comptroller will maintain a password-protected website
that a licensed customs broker, or an authorized employee of a licensed customs
broker, must use to prepare export certification forms.
(1) A licensed customs broker, or an
authorized employee of a licensed customs broker, is required to use the
website to prepare export certification forms and must provide all information
as required by the comptroller. Failure to use the website to prepare export
certification forms while the website is available is a violation under
subsection (q) of this section.
(2)
When the comptroller's website is available but a licensed customs broker, or
an authorized employee of a licensed customs broker, is unable to use the
system due to technical or communications problems, the licensed customs broker
or authorized employee must notify the comptroller prior to issuing manual
export certifications. The licensed customs broker, or authorized employee, may
provide the notification by calling 1-888-434-5464 and following an automated
menu to enter the licensed customs broker's 11-digit taxpayer number and the
location number. The licensed customs broker, or authorized employee, must
contact the comptroller again every 48-hours for as long as the customs broker
is unable to use the website. The licensed customs broker, or authorized
employee, must enter the export certification information using the website no
later than 48-hours after the technical or communications problems are
resolved.
(3) When the
comptroller's website is unavailable due to routine maintenance by the
comptroller or technical or communications problems experienced by the
comptroller, a licensed customs broker, or an authorized employee of a licensed
customs broker, may issue manual export certification forms without notifying
the comptroller's office in advance. The licensed customs broker, or authorized
employee, must enter such export certification information using the website
within 48-hours after the website becomes available. Failure to enter such
documentation no later than 48-hours is a violation under subsection (q) of
this section.
(l) Reports
required. A licensed customs broker is required to file a report quarterly on a
form prescribed by the comptroller.
(1) The
quarterly report must be signed by the licensed customs broker or by the
licensed customs broker's duly authorized agent and must include the following
information:
(A) the total value of property
for which the licensed customs broker issued export certifications that
quarter;
(B) the total amount of
tax on property for which the licensed customs broker issued export
certifications that quarter; and
(C) the total amount of tax refunded in
accordance with export certifications issued by the licensed customs broker
that quarter.
(2) The
customs broker report is due on the 20th day of the month following the end of
each calendar quarter reporting period. For example, the first quarter report
period is January, February, and March, and the due date is April 20th. If the
20th is a Saturday, Sunday, or legal holiday, the report is due the next
business day. To be considered timely, a report must be either postmarked or
received by the comptroller on or before the due date of the report.
(3) Failure to receive the correct report
form from the comptroller does not relieve a customs broker of the
responsibility to file a report.
(4) A penalty of $500 is imposed for each
report filed after the due date. The comptroller shall also impose an
additional $50 penalty for each late report filed.
(m) Records required. A licensed customs
broker must maintain books and records that include, at a minimum, the
following:
(1) an exact photographic image of
the export certification stamp and of each export certification form signed by
the customs broker within the last two years. Carbon copies and pages from
multi-page forms are acceptable in lieu of photocopies, provided the number of
the export certification stamp affixed to the original is recorded on the
additional copies;
(2) a ledger
that:
(A) lists sequentially all export
certification forms issued or voided within the last two years;
(B) identifies the person or persons who
fully or partially prepared, issued, and/or signed each form; and
(C) identifies the person's or persons'
relationship to the licensed customs broker;
(3) an inventory of export certification
stamps and records tracking transfers of stamps between the customs broker and
authorized employees, identifying the recipients and showing the dates of
transfer, quantities transferred, the sequential numbers of the transferred
stamps (if the comptroller has numbered the stamps sequentially), and detailed
records regarding stamps that have been lost, stolen, or are otherwise
unaccounted for;
(4) a current list
of all employees authorized to fully or partially prepare, issue, and/or sign
export certification forms and information relating to the hiring and
termination of the authorized employees;
(5) all contracts executed between the
customs broker and verification contractors and information relating to the
termination or cancellation of such contracts;
(6) exact copies of all invoices, receipts,
passports, laser visa identification cards, foreign voter registration picture
identification, I-94 forms, air, land, or water travel documentation, or other
documents relating to property whose export the customs broker has certified.
This requirement specifically applies to documentation that must be verified by
a customs broker under subsection (b)(3) of this section. The requirement also
applies to other documentation if the customs broker attached such copies to
the original form as provided in subsection (p)(6) of this section;
(7) a copy of a certified check, company
check, or money order made payable to the purchaser, or a credit memo or cash
receipt signed by the purchaser, and the purchaser's written assignment of the
right to a Texas sales or use tax refund for each instance in which the customs
broker obtained a refund assignment from the purchaser;
(8) detailed records showing the amount the
customs broker charges clients for their export certification services and the
customs broker's gross receipts from certifying exports;
(9) information described in subsection (d)
of this section, updated and kept current since the date of application;
and
(10) detailed records of when
an authorized employee is terminated, quits, is no longer authorized to
complete export certification forms, or whose power of attorney is withdrawn. A
licensed customs broker is required to notify the comptroller in writing within
15 days of the date when an authorized employee is subject to such
action.
(n) Examination
of records. A licensed customs broker must make all required records available
for examination by the comptroller. The comptroller will issue written notice
of routine examination of records at least 15 days prior to the date of
examination. No advance notice will be issued if the comptroller determines
that notice could jeopardize the proper enforcement of the tax laws and the
comptroller's rules. The examination will take place at the customs broker's
principal place of business unless the comptroller agrees to examine the
records at another location.
(o)
Retention of records. A licensed customs broker must retain records for a
period of at least two years from the date of the document, the date of
completion (if the required record is a contract), or the date of final entry
(if the required record is a list or ledger). Copies of export certification
forms must be retained for at least two years after the date the customs broker
or the customs broker's authorized employee signs the form, regardless of the
date of export. For other documents with multiple dates, the two-year period
for retention begins on the latest date reflected on the document.
(p) Export certification form and contents.
The export certification forms issued by a licensed customs broker must be
substantially in the form recommended by the comptroller. A separate form must
be completed for each seller. A maximum of six invoices from a single seller
may be listed on a single export certification form only if all the listed
items were exported at the same place, on the same date, and at the same time.
The required information must be completed in English on the face of the form,
in addition to any other language in which the form is completed. The
comptroller may immediately confiscate from any person an export certification
form that is incomplete on its face, indecipherable, fraudulent, or otherwise
in violation of this section. An export certification form must, at a minimum,
reflect the following information:
(1) the
name and address of the purchaser of the property, as shown on the invoice,
receipt, or similar document, or the purchaser's home address if the customs
broker certified the export under subsection (b)(3) of this section;
(2) the name of the seller and the seller's
location from which the property was sold;
(3) the name, address of the place of
business which the customs broker certified the export, and Texas Customs
Broker License number of the customs broker in whose name the export is being
certified;
(4) the date (and time,
if available) of sale, as shown on the invoice, receipt, or similar
document;
(5) the date, time and
exact location where the property was exported (e.g., the name of border
crossing bridge or airport), unless export was verified as set out in
subsection (b)(3) of this section;
(6) a description and quantity of the
property; a list of Store Keeping Unit (SKU), Harmonization Systems, Schedule B
or other product identification codes; or copies of invoices securely attached
to the form and signed and dated individually by the customs broker or the
customs broker's authorized employee;
(7) the invoice numbers (if any) and total
sales prices and taxes of all property certified for export;
(8) the original signature of the licensed
customs broker or the customs broker's authorized employee, together with a
certification that the customs broker or authorized employee inspected the
property and the original receipt for the property and that the property has
been exported or will be exported under the verification requirements of
subsection (b)(3) of this section;
(9) the name of the person who signed the
form, typed or legibly printed near the signature;
(10) a valid export certification stamp whose
expiration date falls within the same calendar quarter as the certification
date (regardless of the date of sale);
(11) a sequential export certification form
number assigned by the licensed customs broker;
(12) the purchaser's original signature and
date; and
(13) the certification
identification number assigned by the comptroller.
(q) License denial, suspension, and
revocation. The comptroller may deny, suspend, or revoke a Texas Customs Broker
License for cause.
(1) Grounds for denying a
person's application for a Texas Customs Broker License include, but are not
limited to:
(A) ineligibility for a license
under subsection (c) of this section, including filing incomplete, false, or
misleading information with the license application;
(B) disqualification for a license due to
prior denial, United States Customs and Border Protection suspension, or
revocation, as provided in this subsection;
(C) forfeiture of an entity's right to
transact business or certificate of formation/registration, if the applicant is
a taxable entity;
(D) failure to
pay annual license fee; or
(E)
failure to post bond or security as required by the comptroller.
(2) A person whose application for
a Texas Customs Broker License has been denied may resubmit the application not
sooner than 90 days after the date on which the comptroller's decision to deny
the application becomes final. However, the comptroller may authorize
reapplication at an earlier date if the comptroller determines it is warranted
under the circumstances.
(3) Acts
or omissions of a licensed customs broker, authorized employee, verification
contractor, an officer or director, a general partner, or member (as
applicable) that constitute cause for suspension or revocation of a license
under this section include, but are not limited to:
(A) cancellation, suspension, or revocation
by the United States Customs and Border Protection of the customs broker's
license to act as a customs broker or cancellation of that license by the
customs broker;
(B) violation of
any provision of the Tax Code or the comptroller's rules;
(C) delivering to any person a signed and/or
stamped export certification form if all or a portion of the property described
thereon was not actually exported at the time and place and on the date
reflected on the certification form, or not properly verified as property that
will be exported as required in subsection (b)(3) of this section;
(D) delivering to any person a signed and/or
stamped export certification form based solely on:
(i) foreign import documents, bills of
lading, freight forwarder's receipts, or other documents that constitute valid
proof of export in and of themselves under §
3.323 of this
title; or
(ii) proof of foreign
citizenship;
(E)
transferring an export certification stamp to a person other than the licensed
customs broker or the customs broker's authorized employee, except if, at the
time of transfer, the stamp is affixed to an export certification form issued
in compliance with this section;
(F) delivering to any person an export
certification form with knowledge that the recipient intends to use the form to
evade tax that is legally due or to assist another person in the evasion of tax
that is legally due;
(G)
soliciting, advertising, or promoting the unlawful evasion of tax through use
of export certification forms;
(H)
knowingly making a false verbal or written statement to the
comptroller;
(I) fully or partially
preparing export certification forms at a location for which no Texas Customs
Broker License has been issued;
(J)
transferring signed and/or stamped export certification forms that are
otherwise blank or incomplete at the time of transfer to a person other than
the licensed customs broker or the customs broker's authorized employee in the
ordinary course of business;
(K)
failing to exercise responsible supervision and control over the conduct of
export certification business, including inadequate supervision of authorized
employees and verification contractors;
(L) failing to keep current in a correct,
orderly, and itemized manner the records required under this section, failing
to timely provide the comptroller with information required to be provided, or
failing to account for all export certification stamps received from the
comptroller;
(M) refusing the
comptroller access to, concealing, removing, or destroying without the
comptroller's prior written consent, the whole or any part of a record required
to be kept under this section, or refusing to cooperate with the comptroller's
investigation;
(N) attempting to
unduly influence the comptroller by the use of a threat, false accusation,
duress, or the offer of any special inducement or promise of advantage, or by
bestowing any gift, favor, or other thing of value;
(O) withholding information from or knowingly
imparting false information to a client;
(P) failing to timely return to the
comptroller unused, expired export certification stamps as required by this
section, absent a showing and timely report to the comptroller of loss by theft
or accident;
(Q) selling or buying
export certification forms and/or export certification stamps except as
consistent with this section;
(R)
seeking and/or obtaining under false pretenses a tax refund from a seller,
including giving a false refund assignment to the seller or otherwise
representing that the customs broker has the authority to obtain a refund of
tax paid by another person if the customs broker does not have such
authority;
(S) failing promptly to
notify the seller, in writing, that an export certification form relating to
that seller is for any reason incomplete, misleading, void, or otherwise
invalid;
(T) failing to file
quarterly customs broker report;
(U) failing to use the website for preparing
documentation while the website is available, or, if the website becomes
unavailable and the comptroller provides prior authorization, failing to
promptly enter documentation using the website no later than 48 hours after
website becomes available or disabling or interfering with the proper
functioning of the website in any manner;
(V) failing to pay tax, penalties, or
interest that become due or are imposed by the comptroller under the provisions
of the Tax Code or this section;
(W) failing to request a purchaser
identification number; or
(X)
failing to properly document each item to be exported on purchaser's original
receipt by circling, and writing or stating "exported" next to each item, or
failing to write or state on each original receipt the date and time the
property was verified for export together with the full printed name of the
person making the verification.
(4) After notice and hearing, the comptroller
may suspend a license for no fewer than 60 days and no more than 120 days if
the customs broker's license has not been previously suspended or revoked, for
no fewer than 120 days and no more than 180 days if the customs broker's
license has been previously suspended or revoked, or concurrently and for the
same length of time as a suspension by the United States Customs and Border
Protection of the customs broker's license to act as a customs broker. The
suspension becomes effective on the date the comptroller's decision to suspend
the license becomes final. Suspension of a license applies to all locations of
the customs broker.
(5) After
notice and hearing, the comptroller may revoke a customs broker's license
indefinitely if the customs broker's license has been suspended at least twice
previously or has been previously revoked, or if the customs broker's license
to act as a customs broker has been revoked by the United States Customs and
Border Protection. The revocation becomes effective on the date the
comptroller's decision to revoke the license becomes final. Revocation of a
license applies to all locations of the customs broker.
(6) A Texas Customs Broker License that has
been revoked must be returned to the comptroller within 15 days of the
effective date of revocation. A Texas Customs Broker License that has been
suspended is reinstated automatically upon the expiration of the period of
suspension, unless the licensee notifies the comptroller in writing that the
license should not be reinstated. Not sooner than one year after the effective
date of revocation, a person whose Texas Customs Broker License has been
revoked may apply to the comptroller for reinstatement. The comptroller may
reinstate the license if the person otherwise qualifies for a license as
provided in this section and the comptroller is satisfied that the person has a
good faith intent to comply with the tax laws and the comptroller's
rules.
(7) For procedures relating
to license denial, suspension, and revocation, see §
3.361
of this title (relating to Practice and Procedure for Texas Customs Broker's
License Denial, Suspension, and Revocation).
(8) The comptroller may require a customs
broker to pay the comptroller the amount of any tax refunded if the customs
broker does not comply with the Tax Code or this section. In addition to the
amount of the refunded tax, the comptroller may require the customs broker pay
a penalty of not less than $500 dollars nor more than $5,000. The comptroller
may deduct any penalties to be paid by a customs broker from the customs
broker's posted bond.
(9) A
proceeding by the comptroller to require a customs broker to pay an amount
under paragraph (8) of this subsection is a contested case in the same manner
as a proceeding to suspend or revoke a customs broker's license under Tax Code,
§
151.157(f).
(r) Form of export certification.
An export certification form must be substantially in the form of a Licensed
Customs Broker Export Certification. Copies of the form may be obtained from
the Comptroller of Public Accounts, Tax Policy Division, or be requested by
calling 1-800-252-5555.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.