Customs clearance is the group of actions and formalities relative to the entrance of goods to the national territory and their depart from said, which according to the different customs traffic and regimes established within this ordinance, shall be made at the customs office, the customs authorities, and those introducing or withdrawing goods from the national territory, either by consignees, recipients, owners or holders in the imports, and the sender in the exports, as well as the customs brokers using the electronic customs regime.

The Tax Administration Service shall establish, through its regulations, what proceeds regarding the use of the customs electronic system in the cases of contingencies derived from force majeure or acts of God.

Legal grounds: Articles 35 of the Customs Law.