Transmitted DM

Also known as a self-assessed declaration, this refers to the declaration made by a customs broker, based on information provided by the importer and submitted electronically. It establishes the taxes payable on the imported goods, and this document is used to pay these taxes at authorized banks or institutions, or at the General Directorate of the Treasury of the Ministry of Finance through the collection offices located at the country's customs offices.

The Customs Simplification Law, the Central American Uniform Customs Code and its Regulations, stipulate that under the self-determination process, it is the declarant's responsibility to establish the taxes that must be paid to the State, for which reason the General Directorate of Customs has adopted the Automated Customs System (SIDUNEA) so that users can transmit the information corresponding to the Goods subject to Import or Export, and that they voluntarily comply with the tax and non-tax requirements demanded by the customs regime to which they are subjecting their goods.

The above means that the transmitted Declaration is the one for whose information the declarant, in this case the Customs Agent, is responsible, being jointly liable with the importer for any inaccuracies that may arise in said declaration, as well as for any applicable sanctions.

Each user is free to choose the Customs Agent they wish to prepare their Goods Declaration, for which reason the General Directorate of Customs periodically publishes the risk level of authorized and active agents (see list ).

In some cases, the use of a Customs Agent is optional, so the user can carry out their procedure personally and have Customs prepare an Official Declaration for them .

One of the advantages of the transmitted declaration is that it undergoes a risk management or selectivity analysis, which can result in automatic or green release. This means the goods are released for the user's use immediately, without the need for review or inspection by customs officials. Even if the declaration has been transmitted and duties paid before the means of transport arrives at the border, the goods can be released immediately if automatic release is granted.