Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter O - STATE AND LOCAL SALES AND USE TAXES
Section 3.360 - Customs Brokers
Universal Citation: 34 TX Admin Code § 3.360
Current through Reg. 50, No. 13; March 28, 2025
(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Authorized employee--A person who is authorized by their employer to perform customs transactions or related services on behalf of the employer, is compensated by the employer with a regular salary or wages, is under the direct control and supervision of the employer, and from whose salary or wages the employer is required to and actually does deduct and withhold a tax under federal law. This definition applies to employees of customs brokers and employees of verification contractors.
(2) Certification identification number--The number generated by the comptroller's website used to prepare export certification forms as described in subsection (k) of this section.
(3) Licensed customs broker--A person who is licensed by the United States Customs and Border Protection to act as a customs broker and who holds a Texas Customs Broker License issued by the comptroller as provided for in this section.
(4) Original receipt--The final documentation of a sale provided by the retailer at the time of purchase or when purchased items are received. An original receipt may be in either physical or electronic format, but may not be a record such as a duplicate, reprint, or copy used by the retailer for internal purposes.
(5) Purchaser Identification Number--A number issued by a purchaser's country of residence for purposes of identification. For example, a purchaser from the United Mexican States may have as a purchaser identification number either a "Registro Federal de Contribuyente" or "Registro Federal de Causante" (collectively "RFC"), or a "Clave Unica de Registro de la Población" (Unique Code to Register the Population or "CURP").
(6) Total value of property--The sales price, as shown on original receipts and invoices, of all property for which a licensed customs broker issued export certification forms during a calendar quarter.
(7) Total amount of tax on property--The total amount of all Texas state and local sales and use taxes paid on property for which a licensed customs broker issued export certification forms during a calendar quarter.
(8) Total amount of tax refunded--The total amount of all Texas state and local sales and use taxes that retailers refunded to a customs broker during a calendar quarter.
(9) Verification contractor--An independent contractor who, for consideration and under a written contract with a licensed customs broker, monitors the export of property on behalf of a licensed customs broker as provided in subsection (b)(1) of this section. Unless the context clearly indicates otherwise, all references in this section to a verification contractor include an authorized employee of a verification contractor.
(b) Certification of exports. Only a licensed customs broker or an authorized employee of a licensed customs broker may fully or partially prepare, issue, and/or sign a valid export certification form as provided for in this section and in § 3.323 of this title (relating to Imports and Exports). A retailer who receives documentation that is valid under this section certifying that delivery was made to a point outside of the territorial limits of the United States should refer to § 3.323(e) of this title for information regarding refunds. A licensed customs broker, or an authorized employee of the customs broker, may issue an export certification form only if the customs broker or authorized employee:
(1) personally witnesses, or a verification contractor personally witnesses, the transportation of property across the border of the United States;
(2) personally witnesses the property being placed on a common carrier for delivery outside the territorial limits of the United States; or
(3) verifies by performing all of the following actions that the purchaser is transporting the property to a destination outside of the territorial limits of the United States:
(A) examines a passport, laser visa identification card, or picture foreign voter registration identification that proves that the purchaser of the property resides in a foreign country;
(B) requires that the documentation examined under subparagraph (A) of this paragraph have a unique purchaser identification number for that purchaser;
(C) requires that the purchaser produce the property and the original receipt for the property so the customs broker or authorized employee can verify that the property is the same property as described in the purchaser's original receipt. The comptroller shall limit to six the number of original receipts for which a single proof of export documentation may be issued under this section;
(D) requires that the purchaser state the foreign country of destination, which must be the foreign country in which the purchaser resides, the date and time the property is expected to arrive in the foreign country destination, the date and time the property was purchased, the name and address of the retailer from whom the purchaser bought the property, the sales price and quantity of the property, and a description of the property;
(E) requires that the purchaser and the customs broker or an authorized employee sign in the presence of each other a form prepared or approved by the comptroller:
(i) that states the purchaser has provided the information and documentation required in this paragraph;
(ii) that states "Providing false information to a customs broker is a Class B misdemeanor" clearly on the form; and
(iii) that contains a notice to the purchaser that property not exported to a foreign country is subject to Texas sales and use tax and the purchaser is liable for payment of an amount equal to the value of the property, as well as other possible civil liabilities and criminal penalties, if the purchaser improperly obtains a refund of taxes relating to the property;
(F) requires that the purchaser produce the following travel documentation for inspection by the customs broker or authorized employee:
(i) if the purchase was made in a county that does not border the United Mexican States, the purchaser's Form I-94, Arrival/Departure record, or its successor, as issued by the United States Customs and Border Protection; or
(ii) if the customs broker is located in a county that does not border the United Mexican States, the purchaser's travel documentation, e.g., airline or bus ticket; and
(G) requires the purchaser and the customs broker or an authorized employee, when using a power of attorney form to attest, as a part of the form and in the presence of each other:
(i) that the purchaser has provided the information and documentation required by this paragraph; and
(ii) that the purchaser is on notice that tangible personal property not exported is subject to taxation under this chapter and the purchaser is liable, in addition to other possible civil liabilities and criminal penalties, for payment of an amount equal to the value of the merchandise if the purchaser improperly obtained a refund of taxes relating to the property;
(4) circles, and writes or states "exported" next to, each item to be exported on purchaser's original receipt; and
(5) if the property is verified in accordance with paragraph (3)(C) of this subsection at a time not contemporaneous with the issuance of the certification of export, the customs broker or an authorized employee, in addition to writing or stating "exported" next to each item to be exported on purchaser's original receipt, must write or state on each original receipt the date and time the property was verified for export, as well as the full printed name of the person making the verification.
(c) Texas Customs Broker License; prerequisites. A person may apply to the comptroller for a Texas Customs Broker License, which is a license to issue export certification forms for the purpose of claiming exemption from Texas sales and use taxes. To obtain a license, a person must:
(1) be currently licensed by the United States Customs and Border Protection to act as a customs broker;
(2) submit an application in the form prescribed by the comptroller;
(3) pay an annual license fee of $300 for each place of business from which the customs broker intends to issue export certification forms;
(4) post a bond or security as required in subsection (h) of this section; and
(5) be current in payment of all taxes and fees administered by the comptroller.
(d) Form of application. The comptroller will prescribe an application form for a Texas Customs Broker License, which must include or be accompanied by the following:
(1) a copy of the applicant's license to act as a customs broker issued by the United States Customs and Border Protection;
(2) the applicant's name, mailing address, primary business address, business telephone number, home address, and home telephone number, and the names, home addresses, and home telephone numbers of all the general partners (if the applicant is a partnership), the formation/registration number, formation/registration date, federal Employer Identification Number, and the names, home addresses, and home telephone numbers of the officers and directors (if the applicant is a corporation), or the names, home addresses, and home telephone numbers of the members (if the applicant is an entity other than a partnership or corporation);
(3) the names, mailing addresses, primary business addresses, business telephone numbers, home addresses, and home telephone numbers of all verification contractors and all authorized employees of verification contractors, and the names, home addresses, and home telephone numbers of all the general partners (if the verification contractor is a partnership), the formation/registration number, formation/registration date, federal Employer Identification Number, and the names, home addresses, and home telephone numbers of the officers and directors (if the verification contractor is a corporation), or the names, home addresses, and home telephone numbers of the members (if the verification contractor is an entity other than a partnership or corporation), and the date of contract of all verification contractors;
(4) the names, home addresses, and home telephone numbers of all employees who are authorized to certify exports in the name of the applicant and the date of hire of all such employees;
(5) a copy of each authorized employee's power of attorney to certify exports in the name of the applicant;
(6) the trade name of the applicant's business and the address of each location where export certifications are to be fully or partially prepared;
(7) the original signature or signatures of the applicant (if the applicant is a sole proprietor), an officer or director (if the applicant is a corporation), all general partners (if the applicant is a partnership), or an authorized member (if the applicant is an entity other than a corporation or partnership), and the original signatures of all authorized employees of the customs broker;
(8) the social security number of each authorized employee, verification contractor, and authorized employee of a verification contractor, and the social security number of the applicant (if the applicant is a sole proprietor), each general partner (if the applicant is a partnership), each officer and director (if the applicant is a corporation), or each member (if the applicant is an entity other than a partnership or corporation); and
(9) any other information the comptroller requires.
(e) Annual customs broker license and fee. An annual customs broker's license issued under this section continues in effect through December 31st each year unless canceled by the customs broker or suspended or revoked by the comptroller before the expiration date. All expired, canceled, suspended, or revoked licenses must be immediately returned to the comptroller or they will be subject to confiscation. The annual license fee is non-refundable but the fee may be prorated on a calendar year $75 per-quarter basis as follows:
(1) $300 fee for a license with an effective date beginning January 1st through March 31st;
(2) $225 fee for a license with an effective date beginning April 1st through June 30th;
(3) $150 fee for a license with an effective date beginning July 1st through September 30th; or
(4) $75 fee for a license with an effective date beginning October 1st through December 31st.
(f) Display of license. An original Texas Customs Broker License must be prominently displayed at each place of business of the customs broker where export certification forms are fully or partially prepared.
(g) Locations outside the United States. No Texas Customs Broker Licenses will be issued for locations beyond the territorial limits of the State of Texas.
(h) Bond or security. A licensed customs broker is required to post a bond or security in the amount of $5,000, plus an additional $1,000 for each place of business from which the customs broker intends to issue export certification forms.
(1) The security may be in the form of cash, a certificate of deposit, a letter of credit, or another instrument of value acceptable as security to the comptroller.
(2) The comptroller may forfeit a customs broker's bond or security and apply the amount to any liabilities due for unpaid taxes, penalties, interest, license fees, stamp fees, and other penalties imposed for any violations of the Tax Code or this section.
(3) A licensed customs broker, who has a bond or security forfeited by the comptroller, must immediately post another bond or security as required by the comptroller.
(4) A customs broker must send the comptroller a written request to obtain release of the bond or security once the broker has ceased to do business in Texas. The comptroller may release a bond or security once a customs broker has ceased doing business in Texas and the comptroller verifies that the customs broker has no outstanding liabilities or penalties due.
(i) Verification contractors. A licensed customs broker may enter into a written contract with a verification contractor to facilitate the monitoring of exports certified by the customs broker. A verification contractor may authorize by power of attorney their full-time or part-time employee to perform verification services on their behalf. A verification contractor may not fully or partially prepare, issue, and/or sign export certification forms and may not affix export certification stamps to export certification forms. A verification contractor's contract must be submitted to and approved by the comptroller before the verification contractor may perform export verification services.
(j) Export certification stamps. The comptroller will produce or have produced export certification stamps to be affixed to export certification forms.
(1) The comptroller may change the design as often as necessary for the enforcement of this section. The design will be changed at least once each calendar quarter.
(2) Only a licensed customs broker or authorized employee may receive stamps. A person obtaining stamps in person must present photo identification.
(3) There is a $2.10 fee for each stamp.
(4) The stamps are non-transferable. A stamp is void if transferred to a person other than the customs broker to whom the comptroller originally issued the stamp or to that customs broker's authorized employee. This paragraph does not apply to a stamp that is actually affixed to an export certification form that is transferred in compliance with this section.
(5) All unused, expired stamps must be returned to the comptroller within 15 working days of the end of each calendar quarter. All such stamps must be delivered to the comptroller on the same date, at the same time, and to the same location. Unused stamps must be immediately returned to the comptroller upon cancellation, suspension, or revocation of the customs broker's license or upon notification that the customs broker is out of business and may be confiscated if not returned. Unused, expired stamps may not be retained, destroyed, or disposed of except by the comptroller. The comptroller will allow a licensed customs broker credit for returned unused stamps. Such credit must be used to purchase new stamps. A licensed customs broker who ceases to do business in Texas must return all unused stamps within 15 working days of the customs broker's last day of business. The comptroller shall refund an out-of-business customs broker an amount of $2.10 for each returned unused stamp.
(6) As soon as practicable after discovery, a customs broker must report in writing to the comptroller the theft, destruction, or other loss of stamps issued to the customs broker, including the numbers assigned to the lost stamps (if the comptroller has numbered the stamps sequentially). No credit or refund will be allowed for stamps lost, destroyed, or stolen, unless the customs broker provides sufficient documentation that the stamps were stolen or destroyed.
(7) A customs broker must notify the comptroller as soon as practicable in writing if the customs broker has no remaining inventory of stamps following use, theft, and/or other loss of the stamps.
(k) Preparation of documentation. The comptroller will maintain a password-protected website that a licensed customs broker, or an authorized employee of a licensed customs broker, must use to prepare export certification forms.
(1) A licensed customs broker, or an authorized employee of a licensed customs broker, is required to use the website to prepare export certification forms and must provide all information as required by the comptroller. Failure to use the website to prepare export certification forms while the website is available is a violation under subsection (q) of this section.
(2) When the comptroller's website is available but a licensed customs broker, or an authorized employee of a licensed customs broker, is unable to use the system due to technical or communications problems, the licensed customs broker or authorized employee must notify the comptroller prior to issuing manual export certifications. The licensed customs broker, or authorized employee, may provide the notification by calling 1-888-434-5464 and following an automated menu to enter the licensed customs broker's 11-digit taxpayer number and the location number. The licensed customs broker, or authorized employee, must contact the comptroller again every 48-hours for as long as the customs broker is unable to use the website. The licensed customs broker, or authorized employee, must enter the export certification information using the website no later than 48-hours after the technical or communications problems are resolved.
(3) When the comptroller's website is unavailable due to routine maintenance by the comptroller or technical or communications problems experienced by the comptroller, a licensed customs broker, or an authorized employee of a licensed customs broker, may issue manual export certification forms without notifying the comptroller's office in advance. The licensed customs broker, or authorized employee, must enter such export certification information using the website within 48-hours after the website becomes available. Failure to enter such documentation no later than 48-hours is a violation under subsection (q) of this section.
(l) Reports required. A licensed customs broker is required to file a report quarterly on a form prescribed by the comptroller.
(1) The quarterly report must be signed by the licensed customs broker or by the licensed customs broker's duly authorized agent and must include the following information:
(A) the total value of property for which the licensed customs broker issued export certifications that quarter;
(B) the total amount of tax on property for which the licensed customs broker issued export certifications that quarter; and
(C) the total amount of tax refunded in accordance with export certifications issued by the licensed customs broker that quarter.
(2) The customs broker report is due on the 20th day of the month following the end of each calendar quarter reporting period. For example, the first quarter report period is January, February, and March, and the due date is April 20th. If the 20th is a Saturday, Sunday, or legal holiday, the report is due the next business day. To be considered timely, a report must be either postmarked or received by the comptroller on or before the due date of the report.
(3) Failure to receive the correct report form from the comptroller does not relieve a customs broker of the responsibility to file a report.
(4) A penalty of $500 is imposed for each report filed after the due date. The comptroller shall also impose an additional $50 penalty for each late report filed.
(m) Records required. A licensed customs broker must maintain books and records that include, at a minimum, the following:
(1) an exact photographic image of the export certification stamp and of each export certification form signed by the customs broker within the last two years. Carbon copies and pages from multi-page forms are acceptable in lieu of photocopies, provided the number of the export certification stamp affixed to the original is recorded on the additional copies;
(2) a ledger that:
(A) lists sequentially all export certification forms issued or voided within the last two years;
(B) identifies the person or persons who fully or partially prepared, issued, and/or signed each form; and
(C) identifies the person's or persons' relationship to the licensed customs broker;
(3) an inventory of export certification stamps and records tracking transfers of stamps between the customs broker and authorized employees, identifying the recipients and showing the dates of transfer, quantities transferred, the sequential numbers of the transferred stamps (if the comptroller has numbered the stamps sequentially), and detailed records regarding stamps that have been lost, stolen, or are otherwise unaccounted for;
(4) a current list of all employees authorized to fully or partially prepare, issue, and/or sign export certification forms and information relating to the hiring and termination of the authorized employees;
(5) all contracts executed between the customs broker and verification contractors and information relating to the termination or cancellation of such contracts;
(6) exact copies of all invoices, receipts, passports, laser visa identification cards, foreign voter registration picture identification, I-94 forms, air, land, or water travel documentation, or other documents relating to property whose export the customs broker has certified. This requirement specifically applies to documentation that must be verified by a customs broker under subsection (b)(3) of this section. The requirement also applies to other documentation if the customs broker attached such copies to the original form as provided in subsection (p)(6) of this section;
(7) a copy of a certified check, company check, or money order made payable to the purchaser, or a credit memo or cash receipt signed by the purchaser, and the purchaser's written assignment of the right to a Texas sales or use tax refund for each instance in which the customs broker obtained a refund assignment from the purchaser;
(8) detailed records showing the amount the customs broker charges clients for their export certification services and the customs broker's gross receipts from certifying exports;
(9) information described in subsection (d) of this section, updated and kept current since the date of application; and
(10) detailed records of when an authorized employee is terminated, quits, is no longer authorized to complete export certification forms, or whose power of attorney is withdrawn. A licensed customs broker is required to notify the comptroller in writing within 15 days of the date when an authorized employee is subject to such action.
(n) Examination of records. A licensed customs broker must make all required records available for examination by the comptroller. The comptroller will issue written notice of routine examination of records at least 15 days prior to the date of examination. No advance notice will be issued if the comptroller determines that notice could jeopardize the proper enforcement of the tax laws and the comptroller's rules. The examination will take place at the customs broker's principal place of business unless the comptroller agrees to examine the records at another location.
(o) Retention of records. A licensed customs broker must retain records for a period of at least two years from the date of the document, the date of completion (if the required record is a contract), or the date of final entry (if the required record is a list or ledger). Copies of export certification forms must be retained for at least two years after the date the customs broker or the customs broker's authorized employee signs the form, regardless of the date of export. For other documents with multiple dates, the two-year period for retention begins on the latest date reflected on the document.
(p) Export certification form and contents. The export certification forms issued by a licensed customs broker must be substantially in the form recommended by the comptroller. A separate form must be completed for each seller. A maximum of six 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. The required information must be completed in English on the face of the form, in addition to any other language in which the form is completed. The comptroller may immediately confiscate from any person an export certification form that is incomplete on its face, indecipherable, fraudulent, or otherwise in violation of this section. An export certification form must, at a minimum, reflect the following information:
(1) the name and address of the purchaser of the property, as shown on the invoice, receipt, or similar document, or the purchaser's home address if the customs broker certified the export under subsection (b)(3) of this section;
(2) the name of the seller and the seller's location from which the property was sold;
(3) the name, address of the place of business which the customs broker certified the export, and Texas Customs Broker License number of the customs broker in whose name the export is being certified;
(4) the date (and time, if available) of sale, as shown on the invoice, receipt, or similar document;
(5) the date, time and exact location where the property was exported (e.g., the name of border crossing bridge or airport), unless export was verified as set out in subsection (b)(3) of this section;
(6) a description and quantity of the property; a list of Store Keeping Unit (SKU), Harmonization Systems, Schedule B or other product identification codes; or copies of invoices securely attached to the form and signed and dated individually by the customs broker or the customs broker's authorized employee;
(7) the invoice numbers (if any) and total sales prices and taxes of all property certified for export;
(8) the original signature of the licensed customs broker or the customs broker's authorized employee, together with a certification that the customs broker or authorized employee inspected the property and the original receipt for the property and that the property has been exported or will be exported under the verification requirements of subsection (b)(3) of this section;
(9) the name of the person who signed the form, typed or legibly printed near the signature;
(10) a valid export certification stamp whose expiration date falls within the same calendar quarter as the certification date (regardless of the date of sale);
(11) a sequential export certification form number assigned by the licensed customs broker;
(12) the purchaser's original signature and date; and
(13) the certification identification number assigned by the comptroller.
(q) License denial, suspension, and revocation. The comptroller may deny, suspend, or revoke a Texas Customs Broker License for cause.
(1) Grounds for denying a person's application for a Texas Customs Broker License include, but are not limited to:
(A) ineligibility for a license under subsection (c) of this section, including filing incomplete, false, or misleading information with the license application;
(B) disqualification for a license due to prior denial, United States Customs and Border Protection suspension, or revocation, as provided in this subsection;
(C) forfeiture of an entity's right to transact business or certificate of formation/registration, if the applicant is a taxable entity;
(D) failure to pay annual license fee; or
(E) failure to post bond or security as required by the comptroller.
(2) A person whose application for a Texas Customs Broker License has been denied may resubmit the application not sooner than 90 days after the date on which the comptroller's decision to deny the application becomes final. However, the comptroller may authorize reapplication at an earlier date if the comptroller determines it is warranted under the circumstances.
(3) Acts or omissions of a licensed customs broker, authorized employee, verification contractor, an officer or director, a general partner, or member (as applicable) that constitute cause for suspension or revocation of a license under this section include, but are not limited to:
(A) cancellation, suspension, or revocation by the United States Customs and Border Protection of the customs broker's license to act as a customs broker or cancellation of that license by the customs broker;
(B) violation of any provision of the Tax Code or the comptroller's rules;
(C) delivering to any person a signed and/or stamped export certification form if all or a portion of the property described thereon was not actually exported at the time and place and on the date reflected on the certification form, or not properly verified as property that will be exported as required in subsection (b)(3) of this section;
(D) delivering to any person a signed and/or stamped export certification form based solely on:
(i) foreign import documents, bills of lading, freight forwarder's receipts, or other documents that constitute valid proof of export in and of themselves under §
3.323 of this title; or
(ii) proof of foreign citizenship;
(E) transferring an export certification stamp to a person other than the licensed customs broker or the customs broker's authorized employee, except if, at the time of transfer, the stamp is affixed to an export certification form issued in compliance with this section;
(F) delivering to any person an export certification form with knowledge that the recipient intends to use the form to evade tax that is legally due or to assist another person in the evasion of tax that is legally due;
(G) soliciting, advertising, or promoting the unlawful evasion of tax through use of export certification forms;
(H) knowingly making a false verbal or written statement to the comptroller;
(I) fully or partially preparing export certification forms at a location for which no Texas Customs Broker License has been issued;
(J) transferring signed and/or stamped export certification forms that are otherwise blank or incomplete at the time of transfer to a person other than the licensed customs broker or the customs broker's authorized employee in the ordinary course of business;
(K) failing to exercise responsible supervision and control over the conduct of export certification business, including inadequate supervision of authorized employees and verification contractors;
(L) failing to keep current in a correct, orderly, and itemized manner the records required under this section, failing to timely provide the comptroller with information required to be provided, or failing to account for all export certification stamps received from the comptroller;
(M) refusing the comptroller access to, concealing, removing, or destroying without the comptroller's prior written consent, the whole or any part of a record required to be kept under this section, or refusing to cooperate with the comptroller's investigation;
(N) attempting to unduly influence the comptroller by the use of a threat, false accusation, duress, or the offer of any special inducement or promise of advantage, or by bestowing any gift, favor, or other thing of value;
(O) withholding information from or knowingly imparting false information to a client;
(P) failing to timely return to the comptroller unused, expired export certification stamps as required by this section, absent a showing and timely report to the comptroller of loss by theft or accident;
(Q) selling or buying export certification forms and/or export certification stamps except as consistent with this section;
(R) seeking and/or obtaining under false pretenses a tax refund from a seller, including giving a false refund assignment to the seller or otherwise representing that the customs broker has the authority to obtain a refund of tax paid by another person if the customs broker does not have such authority;
(S) failing promptly to notify the seller, in writing, that an export certification form relating to that seller is for any reason incomplete, misleading, void, or otherwise invalid;
(T) failing to file quarterly customs broker report;
(U) failing to use the website for preparing documentation while the website is available, or, if the website becomes unavailable and the comptroller provides prior authorization, failing to promptly enter documentation using the website no later than 48 hours after website becomes available or disabling or interfering with the proper functioning of the website in any manner;
(V) failing to pay tax, penalties, or interest that become due or are imposed by the comptroller under the provisions of the Tax Code or this section;
(W) failing to request a purchaser identification number; or
(X) failing to properly document each item to be exported on purchaser's original receipt by circling, and writing or stating "exported" next to each item, or failing to write or state on each original receipt the date and time the property was verified for export together with the full printed name of the person making the verification.
(4) After notice and hearing, the comptroller may suspend a license for no fewer than 60 days and no more than 120 days if the customs broker's license has not been previously suspended or revoked, for no fewer than 120 days and no more than 180 days if the customs broker's license has been previously suspended or revoked, or concurrently and for the same length of time as a suspension by the United States Customs and Border Protection of the customs broker's license to act as a customs broker. The suspension becomes effective on the date the comptroller's decision to suspend the license becomes final. Suspension of a license applies to all locations of the customs broker.
(5) After notice and hearing, the comptroller may revoke a customs broker's license indefinitely if the customs broker's license has been suspended at least twice previously or has been previously revoked, or if the customs broker's license to act as a customs broker has been revoked by the United States Customs and Border Protection. The revocation becomes effective on the date the comptroller's decision to revoke the license becomes final. Revocation of a license applies to all locations of the customs broker.
(6) A Texas Customs Broker License that has been revoked must be returned to the comptroller within 15 days of the effective date of revocation. A Texas Customs Broker License that has been suspended is reinstated automatically upon the expiration of the period of suspension, unless the licensee notifies the comptroller in writing that the license should not be reinstated. Not sooner than one year after the effective date of revocation, a person whose Texas Customs Broker License has been revoked may apply to the comptroller for reinstatement. The comptroller may reinstate the license if the person otherwise qualifies for a license as provided in this section and the comptroller is satisfied that the person has a good faith intent to comply with the tax laws and the comptroller's rules.
(7) For procedures relating to license denial, suspension, and revocation, see §
3.361 of this title (relating to Practice and Procedure for Texas Customs Broker's License Denial, Suspension, and Revocation).
(8) The comptroller may require a customs broker to pay the comptroller the amount of any tax refunded if the customs broker does not comply with the Tax Code or this section. In addition to the amount of the refunded tax, the comptroller may require the customs broker pay a penalty of not less than $500 dollars nor more than $5,000. The comptroller may deduct any penalties to be paid by a customs broker from the customs broker's posted bond.
(9) A proceeding by the comptroller to require a customs broker to pay an amount under paragraph (8) of this subsection is a contested case in the same manner as a proceeding to suspend or revoke a customs broker's license under Tax Code, §
151.157(f).
(r) Form of export certification. An export certification form must be substantially in the form of a Licensed Customs Broker Export Certification. Copies of the form may be obtained from the Comptroller of Public Accounts, Tax Policy Division, or be requested by calling 1-800-252-5555.
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