| (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;
(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
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 Service 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.
Cont'd... |
