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Evidencia 7: Compliance with foreign law

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Compliance with foreign law

Prior to exporting to a foreign country or even agreeing to sell to a customer in a

foreign country, a U.S. company should be aware of any foreign laws that might affect
the sale. Information about foreign law often can be obtained from the customer or
distributor to which the U.S. company intends to sell. However, if the customer or
distributor is incorrect in the information that it gives to the exporter, the exporter may
pay dearly for having relied solely upon the advice of the customer.

Incorrect information about foreign law may result in the prohibition of importation of
the exporter’s product, or it may mean that the customer cannot resell the product as
profitably as expected. Unfortunately, customers often overlook those things that may
be of the greatest concern to the exporter. As a result, it may be necessary for the
U.S. exporter to confirm its customer’s advice with third parties, including attorneys,
banks, or government agencies, to feel confident that it properly understands the
foreign law requirements. Some specific examples are as follows:

1. Industry standards

Foreign manufacturers and trade associations often promulgate industry

standards that are enacted into law or that require compliance in order to sell
successfully there. It may be necessary to identify such standards even prior
to manufacture of the product that the company intends to sell for export or to
modify the product prior to shipment. Or, it may be necessary to arrange for
the importing customer to make such modifications. Sometimes compliance
with such standards is evidenced by certain marks on the product, such as
‘‘JIS’’ (Japan), ‘‘CSA’’ (Canada), and ‘‘UL’’ (Underwriters Laboratories - U.S.).

One type of foreign safety standard that is becoming important is the ‘‘CE’’
mark required for the importation of certain products into the European
Community. The European Community has issued directives relating to safety
standards for the following important products: toys, simple pressure vessels
and telecommunications terminal equipment, machinery, gas appliances,
electromagnetic compatibility, low voltage products, and medical devices (see
www.newapproach.org.). Products not conforming to these directives are
subject to seizure and the assessment of fines. The manufacturer may
conduct its own conformity assessment and self-declare compliance in most
cases. For some products, however, the manufacturer is required (and in all
cases may elect) to hire an authorized independent certifying service
company to conduct the conformity assessment. The manufacturer must
maintain a technical construction file to support the declaration and must have
an authorized representative located within the European Community to
respond to enforcement actions.

The ISO 9000 quality standards are becoming increasingly important for
European sales. One helpful source of information in the United States is the
National Center for Standards and Certification Information, a part of the
Department of Commerce National Institute of Standards and Technology,
www.nist.gov, which maintains collections of foreign government standards by
product. The National Technical Information Service, www.ntis.gov, the
Foreign Agricultural Service of the Department of Agriculture,
www.fas.usda.gov, and the American National Standards Institute,
www.ansi.org, which maintains over 100,000 worldwide product standards on
its NSSN network, also collect such information. Canada has the 20 exporting:
 Procedures and Documentation Standards Council, www.scc.ca, and
Germany has the Deutsches Institut für Normung (DIN), http://www.din.de/de/

2. Foreign customs laws

The countries of export destination may have absolute quotas on the quantity
of products that can be imported. Importation of products in excess of the
quota will be prohibited. Similarly, it is important to identify the amount of
customs duties that will be assessed on the product, which will involve
determining the correct tariff classification for the product under foreign law in
order to determine whether the tariff rate will be so high that it is unlikely that
sales of the product will be successful in that country, and to evaluate whether
a distributor will be able to make a reasonable profit if it resells at the current
market price in that country. It is especially important to confirm that there are
no antidumping, countervailing, or other special customs duties imposed on
the products. These duties are often much higher than regular ad valorem
duties, and may be applied to products imported to the country even if the
seller was not subject to the original antidumping investigation.

Some countries, such as Ethiopia, Belarus, Cambodia, Yugoslavia,

Kazakhstan, Lebanon, Liberia, Saudi Arabia, and Ukraine, do not fully adhere
to the GATT Valuation Code and may assess duties on fair market value
rather than invoice price. Another problem is ‘‘assists.’’ If the buyer will be
furnishing items used in the production of merchandise, such as tools, dies,
molds, raw materials, or engineering or development services, to the seller,
the importer of record (whether that is the buyer or the seller through an
agent) may be required to pay customs duties on such items, and the seller
may be required to identify such items in its commercial invoices.
 Many countries have severe penalties for import violations; for example,
France assesses a penalty of two times the value of the merchandise, India
assesses a penalty of five times the value of the merchandise, and China
confiscates the merchandise. See appendix K listing web sites for foreign
customs agencies and tariff information. In any case, where there is doubt as
to the correct classification or valuation of the merchandise, duty rate, or
existence of assists, the importer (whether buyer or seller) may wish to seek
an administrative ruling from the foreign customs agency. This will usually take
some period of time, and the seller and buyer may have to adjust their
production and delivery plans accordingly. (A more thorough understanding of
the types of considerations that the buyer may have to take into account under
its customs laws can be gained by reviewing the similar considerations for a
U.S. importer discussed in chapter 6, section F).

3. Government contracting

Sales to foreign governments, government agencies, or partially government

owned private businesses often involve specialized procedures and
documentation. Public competitive bidding and compliance with invitations to
bid and acquisition regulations, and providing bid bonds, performance bonds,
guarantees, standby letters of credit, and numerous certifications may be
required. Commissions may be prohibited, or the disclosure of commissions
paid may be required. Government purchases may qualify for customs duty,
quota, or import license exemptions. Barter or countertrade may be
necessary.

4. Buy American equivalent

Laws Foreign government agencies often promulgate regulations that are

designed to give preferential treatment to products supplied by manufacturers
 in their own country. This may consist of an absolute preference, or it may be
a certain price differential preference. Determining whether such laws or
agency regulations exist for your company’s products is mandatory if
government sales are expected to be important.

5. Exchange controls and import licenses

Unlike the United States, many nations of the world have exchange control
systems designed to limit the amount of their currency that can be used to buy
foreign products. These nations require that an import license from a central
bank or the government be obtained in order for customers in that country to
pay for imported products. For a U.S. exporter who wishes to get paid, it is
extremely important to determine (1) whether an exchange control system
exists and an import license is necessary in the foreign country, (2) what time
periods are necessary to obtain such licenses, and (3) the conditions that
must be fulfilled and documentation that must be provided in order for the
importer to obtain such licenses.

6. Value-added taxes

Many countries impose a value-added tax on the stages of production and

distribution. Such taxes usually apply to imported goods, so that the importer,
in addition to paying customs duties, must pay a value-added tax based,
usually, on the customs value plus duties. When the importer marks up and
resells the goods, it will collect the tax from the purchaser, which it must remit
to the tax authorities after taking a credit for the taxes due on importation.
(Exporters are often exempt from the value added tax) the amount of value-
added tax can be significant, as it is usually higher than traditional sales taxes,
and, therefore, whether the product can be priced competitively in the foreign
market is a matter of analysis.
 7. Specialized laws

Foreign countries often enact specialized laws prohibiting the importation of

certain products except in compliance with such laws. In the United States,
there are many special laws regulating the domestic sale and importation of a
wide variety of products (see chapter 6, section A). Some U.S. laws regulate
all products manufactured in the United States; others do not apply to
products being manufactured for export. In any case, like the United States,
foreign countries often have special laws affecting certain products or classes
of products, and the existence of such regulation should be ascertained prior
to manufacture, prior to entering into an agreement to sell, and even prior to

quoting prices or delivery dates to a customer. (Johnson y Bade, 2010) 1

 Elabore un vocabulario como mínimo de 10 términos técnicos en inglés, con su

respectivo significado en español.

1. Amount of customs: derecho de aduanas. El Derecho Aduanero es un conjunto de

normas jurídicas que regulan por medio de una aduana las actividades que se relacionan
con el comercio exterior, la entrada y salida de mercancías al territorio nacional, los
medios y tráficos en que dichas mercancías se conducen, así como las personas que
intervienen en todo el proceso de importación y exportación, siendo los importadores y
exportadores personas físicas o jurídicas, con las autoridades administrativas y
financieras. El Derecho Aduanero está fundamentado en la Constitución Política de los
Estados Unidos Mexicanos y es regulado por la Ley Aduanera y su Reglamento, el Código
Fiscal de la Federación y la Ley de Comercio Exterior.

2. Conformity assessment: evaluación de conformidad. La evaluación de la

conformidad se define como la demostración de que se cumplen los requisitos
especificados relativos a un producto, proceso, sistema, persona u organismo, y
su campo incluye actividades tales como el ensayo/prueba, la inspección, la
certificación, así como la acreditación de organismos de evaluación de la
conformidad. Se define también el término requisito como la necesidad o
expectativa establecida, generalmente implícita u obligatoria, y el de requisito
especificado, que es aquel que se declara, por ejemplo, en un documento, que
pudieran ser las normas y especificaciones de los productos, o regulaciones
legales o de otro tipo, dictadas por la sociedad. En esta conferencia se pretende
efectuar un acercamiento al tema de la evaluación de la conformidad cuando los
“requisitos especificados” son requisitos metrológicos relativos a un producto,
 proceso, o sistema, o cuando la conformidad de los productos sólo puede
evaluarse a través de acciones relacionadas con la Metrología.

3. Tariff classification: clasificación arancelaria. Sistema por el cual, todas las mercaderías
son objeto de una clasificación en la Nomenclatura Arancelaria correspondiente, con
base en el Sistema Armonizado de Clasificación y Codificación de Mercancías, de modo
tal que, todas y cada una de ellas pueden ser clasificadas en alguna partida arancelaria,
con su correspondiente arancel de importación y exportación.

4. Customs duties: derechos arancelarios: Los derechos arancelarios son impuestos o

tributos que se aplican a los bienes que se comercian internacionalmente. Los derechos
arancelarios generalmente se aplican sobre las importaciones, pero también existen
casos en que se aplican a las exportaciones. Se trata de una restricción o barrera al
comercio internacional.
5. Tariff rate: tasa arancelaria. Cuando un buque arriba a un puerto aduanero, un oficial de
aduanas inspecciona el contenido de la carga y aplica un impuesto de acuerdo a
la tasa estipulada para el tipo de producto.

6. Import license: exenciones de licencias de importación. La licencia de importación es el

acto administrativo mediante el cual se otorga autorización a las importaciones de
mercancías del régimen de licencia previa, la cual constituye el documento soporte para
presentar la declaración de importación ante la autoridad aduanera.

7. Public competitive: licitación pública competitiva. El objetivo del proceso de licitación

pública es tener la mayor cantidad posible de licitadores que respondan a un Formulario
470 de la FCC, una RFP u otro método de solicitud para que el solicitante pueda recibir
un mejor servicio y precios más bajos. El proceso de licitación competitiva debe ser
abierto y justo.

8. Exchange control systems: sistema de control de cambios. Un cambio al alcance es

cualquier modificación al alcance acordado del proyecto tal como se define por el WBS
aprobado. ... Para controlar y manejar los cambios al alcance del proyecto se debe usar
un sistema de control de cambios.

9. Value-added taxes: impuesto al valor agregado. El IVA (impuesto al valor agregado o

impuesto sobre el valor memorado y el valor añadido) es una carga fiscal sobre el
consumo, es decir, financiado por el consumidor como impuesto regresivo,1 aplicado en
muchos países y generalizado en la Unión Europea.
El IVA es un impuesto indirecto:23 no es percibido por el fisco directamente del
tributario, sino por el vendedor en el momento de toda transacción comercial
(transferencia de bienes o prestación de servicios). Los vendedores intermediarios tienen
el derecho a reembolsarse el IVA que han pagado a otros vendedores que los
 precedieron en la cadena de comercialización (crédito fiscal), deduciéndolo del monto de
IVA cobrado a sus clientes (débito fiscal), y debiendo abonar el saldo al fisco. Los
consumidores finales tienen la obligación de pagar el IVA sin derecho a reembolso, lo
que es controlado por el fisco, obligando a la empresa a entregar justificantes de venta al
consumidor final e integrar copias de estas a la contabilidad en la empresa.

10. Countertrade: comercio de compensación. operaciones de comercio exterior en las que

el exportador se compromete a aceptar productos del importador (o de su país) como
pago total o parcial de sus exportaciones. Este tipo de comercio es habitual es países con
un bajo de nivel de desarrollo, con dificultades para pagar en divisas o financiar
operaciones internacionales. El comercio de compensación puede adoptar diferentes
formas: trueque (barter), recompra (buy-back), contra compra (counter purchase) o el
intercambio de productos (swap).

 Elabore un resumen del texto utilizando los diferentes tipos de oración.

Compliance with foreign law

To be able to export, every American company must know the laws that may influence its
export, for this reason it is the duty of the exporter not only to rely on the information that can
be obtained from the client but to know the foreign law
the wrong information obtained by an exporter may have the consequence of not importing
your product or that the resale is not profitable. Cor this reason it is necessary to have clear
requirements such as
1. industry standards: it is necessary to be able to identify the minimum standards required
in the manufacture of the product before shipmentf such as the directives
that the european community has placed on some products such as toys, machinery,
medical devices, etc. if the product does not meet the minimum requirements, it is
possible that seizures or fines may be generated that may damage the operational
profits.
the ISO. quality standards are increasingly important for european sales. therefore it is
necessary to rely on the entities that contain or group the rules of foreign governments
by product.
2. foreign customs laws: some countries have rules such as quantity of products
entering their country, customs duties according to the tarif classification, antidumping
confirmation.
these rules are violated, fines such as twice the value of the merchandise (France) five
times the value of this (India) or confiscations as in , china may occur, that is why in the
slightest doubt that is obtained about the export is looking for an administrative decision
of the foreign customs agency, a process that although delays production and delivery
plans can be beneficial for both parties
 3. government contracting: Any sale made to government agencies involves special
procedures and documents, although they may also qualify for customs tarifs or import
license exemptions.
4. buy the American equivalent: foreign government laws promulgate regulations that give
special treatment to the products of your own country therefore it is necessary and
mandatory to verify if the products in the process of sale are in such regulations.
5. exchange controls and import licenses: many countries limit the amount of money that
can be used for the purchase of foreign products, it is important to determine if a change
control system exists and if necessary in the country to which it is going export and the
conditions to obtain those licenses
6. value added tax: these taxes are applied to imported goods, therefore customs duties
plus value added must be paid. when the importer marks and resells the goods, he will
collect the buyer I’s tax which he must remit to the tax authorities after taking a credit for
the taxes owed on the importation.
7. specialized laws: some regulations of the united states regulate all
manufactured products before entering into a sales agreement, quotation or delivery
dates to a client

 Grabe el audio en inglés, con el resumen elaborado en el punto anterior.

 Identifique y clasifique las frases en sus diferentes tipos.

Declarative sentence

Every American company must know the laws that can influence its export

Imperative sentence

It is necessary to have clear requirements

It is necessary to be able to identify the minimun standards required in the manufacture

of the product before shipment

Conditional sentence

If these rules are violated, fines may occur

 Elabore un gráfico con el cual explique los diferentes ejemplos de cumplimiento con
las leyes extranjeras, utilizando las preposiciones de lugar.
 Carry out the
corresponding negotiation
with the buyer

n

Generate Perform export Generate non- Make payment Compliance with

comercial and processing personally tarif of export taxes technical standards
export or hire a customs requirements required
documentation agent

among

Security
Security
certifications
certifications

tagged
tagged

Sanitary
Sanitary
controls
controls

Generate export

 Compile el vocabulario, el resumen, los tipos de frases y el gráfico en un documento.

Desarrolle esta evidencia con la herramienta de su preferencia y envíe los archivos (el
audio y el documento) al instructor a través de la plataforma virtual de aprendizaje.

1
Johnson, T. y Bade, D. (2010). Export/import procedures and documentation. Estados Unidos:
American Management Association.
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