| (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 his full-time
or part-time employee to perform verification services on his 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;
Cont'd... |
