When exporting goods to Mexico, can a customer combine multiple purchases onto one Licensed Customs Broker's Export Certification ('shipper'), and when can a customs broker issue that certification?

Plain-English summary

This 1995 letter responds to questions about Licensed Customs Broker's Export Certifications — informally called "shippers" or "manifestos" — which Mexican customers use to recoup Texas sales tax paid on merchandise they export. The letter notes that customers typically make several purchases over the course of a month and then explains how those purchases can (and cannot) be combined onto a single certification, and when a customs broker is allowed to issue one.

On combining invoices, the Comptroller's office explained that multiple invoices from a single seller may be listed on one export certification form only if all the listed items were exported at the same place, on the same date, and at the same time. If purchases are made on different dates, a separate "shipper" is required for each.

On when a broker may issue the certification, the letter states that a customs broker may issue a Licensed Customs Broker's Export Certification to an individual whom the broker personally saw export goods to the Republic of Mexico. The form may be handed to the exporter at the time of export, or completed at the time of export and delivered later. However, a broker may not issue the certification based on the exporter's assurances that goods have been or will be exported, or based on foreign import documents, bills of lading, freight forwarder's receipts, or proof of foreign citizenship.

The letter also mentions that the Comptroller's office had recently proposed (but not yet adopted) changes to Rules 3.323 and 3.360, copies of which were enclosed for reference.

What this means for you

Customers exporting goods to Mexico

If you're making multiple purchases over a month and plan to use export certifications to recoup sales tax, you cannot bundle all of a month's invoices onto one "shipper." Each certification can only cover items exported at the same place, date, and time — purchases exported on different days each require their own certification, even if they came from the same seller.

Customs brokers issuing export certifications

A broker may only issue a Licensed Customs Broker's Export Certification for an export the broker personally witnessed — either handing the completed form to the exporter at the time of export, or filling it out then and delivering it afterward. Assurances from the exporter, foreign import paperwork, bills of lading, freight forwarder receipts, or proof of the person's foreign citizenship are not, by themselves, a sufficient basis for issuing the certification.

Accountants and tax professionals

Because this letter is fact-specific and was issued in 1995, be aware that the Comptroller's office noted proposed (not-yet-adopted) changes to Rules 3.323 and 3.360 at the time. Confirm the current, adopted text of those rules before relying on this letter's guidance for a client's current transactions.

Common questions

Q: Can a customer combine a month's worth of invoices onto one export certification?
A: Only if all the listed items were exported at the same place, on the same date, and at the same time. Purchases exported on different dates each need a separate certification.

Q: Can a customs broker issue a certification after the goods have already been exported?
A: Yes — the letter says the broker may complete the form at the time of export and deliver it to the exporter at a later time, as long as the broker personally saw the goods exported to Mexico.

Q: What evidence is NOT enough for a broker to issue a certification?
A: The exporter's own assurances that goods have been or will be exported, foreign import documents, bills of lading, freight forwarder's receipts, or proof of foreign citizenship — none of these alone justify issuing the certification.

Citations and references

No specific statutes or administrative rules are cited in the text of this letter, though it references proposed (not yet adopted) changes to Comptroller Rules 3.323 and 3.360.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9502L1337D02

Original ruling text

February 2, 1995

Dear **:

Thank you for your recent letter which is restated in part with response below:

Backgroup: With the widespread acceptance of Licensed Customs Broker's Export
Certifications, commonly referred to as "shippers" or "manifestos", our
customers in Mexico recoup sales taxes paid on merchandise purchased for
export. Typically, a customer will make several purchases during the course of
a month.

Questions:

1.a. May a customer combine all invoices for purchases made during a 30 day
period and obtain only one "shipper" for the purchases. (Note: the merchandise
is not necessarily combined for export, but rather, may be exported on
different days.)

Response: Multiple invoices from a single seller may be listed on a single
export certification form only if all the listed items were exported at the
same place, on the same date, and at the same time.

1.b. Is a separate "shipper" required when purchases are made on different
dates?

Response: Yes.

2. May a customer obtain a "shipper" after the merchandise has already been
   exported? (Note: In most cases, a customer needs only present the sales
   receipt or invoice when obtaining the "shipper" from a customers broker or
   authorized representative.)

Response: A customs broker may issue a Licensed Customer Broker's Export
Certification to an individual who he or she saw export goods to the Republic
of Mexico. The form may be issued and given to the exporter at the time of
export, or, completed at the time of export and delivered to the exporter at a
later time. A customs broker may not issue a Licensed Customs Broker's Export
Certification based on assurances from the exporter that goods have or will be
exported or based on foreign import documents, bills of lading, freight
forwarders receipts or proof of foreign citizenship.

Recently, we proposed changes to Rules 3.323 and 3.360. I am enclosing copies
of these proposed, but not yet adopted, rules for your reference.

This opinion is rendered based on the facts you submitted. Other facts,
through similar, may yield different results.

You may call me toll free at 1-800-531-5441, ext. 3-4680. The direct line is
512/463-4680. You may also write to Tax Administration, Comptroller of Public
Accounts.

Sincerely,

Al Van Allen
Tax Administration

NOTE: Previous Accession Number 9502964L