| (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 his 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forms, or whose power of attorney is withdrawn.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 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 Service 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
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 Service 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;
Cont'd... |
