Apoderado General Despachante de Aduana study plan

Map the structure of the Código Aduanero: locate and summarize the sections on ámbito, sujetos, auxiliares del comercio exterior and obligaciones

Explain in writing the roles of servicio aduanero, importador/exportador, despachante de aduana and apoderado, distinguishing their legal duties

Resolve 15 scenario questions on sujetos and responsabilidades, justifying each answer with the applicable rule

Build a one-page glossary of core aduanero terminology (destinación, declaración, aforo, verificación, libramiento)

Trace the procedural sequence of an import operation from arrival to libramiento, listing the act and the responsible party at each step

Distinguish infracciones (contrabando menor, diferencias, declaración inexacta) from delitos aduaneros, and state the consequence of each

Compare the roles of verificación, aforo and control during and after despacho

Answer 20 mixed questions on procedure and infractions, scoring and reviewing errors

Classify the main destinaciones (importación a consumo, exportación, temporary regimes) by their legal effect and requirements

Explain the documentation required for each import/export destinación and who is responsible for it

Differentiate destinación suspensiva from definitiva using concrete examples

Solve 15 cases choosing the correct destinación and justifying the choice

Describe the operating rules of depósito aduanero, tránsito, admisión temporaria, draw-back and zonas francas

Identify the conditions, time limits and guarantees for each special/suspensive regime

Select the correct special regime for 12 given business scenarios and justify each selection

Note the interactions between special regimes and the general import/export rules from week 3

Explain the structure of the Nomenclatura: sections, chapters, headings and subheadings, and the role of the General Rules of Interpretation

Apply the General Rules of Interpretation in order to classify 20 products, showing the reasoning chain

Distinguish classification by essential character, composition and presentation using worked examples

Record recurring classification errors and the rule that resolves them

Explain the components of customs value and the adjustments (inclusions/exclusions) permitted under the valuation rules

Compute customs value for 10 worked import cases, showing each adjustment

Identify the tributos applicable on import and export and compute them on the customs value and tariff classification

Explain estímulos and reintegros and when they apply

State the obligations, prohibitions and liability of the despachante and apoderado, including representation limits

Apply an ethical decision framework to 8 realistic conflict scenarios (client pressure, misdeclaration, confidentiality)

Draft a short internal checklist a despachante should follow before signing a declaration

Identify the consequences of professional misconduct for the despachante and the apoderado

Complete two full-length timed mock exams under exam conditions and record scores by domain

Re-study the two weakest domains using targeted notes and 20 new practice questions each

Re-derive the formulas and rules most often missed in valuation, classification and tributos

Consolidate a final one-page summary sheet per domain for last-minute review