| (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.
Cont'd... |
