RULE 4.6.10: PROCEDURE FOR INTERNAL TRANSIT FOR IMPORT AND THE USE OF THE CUSTOMS DECLARATION (PEDIMENTO) PART II

For the purposes of article 127, section II (LA: Art. 127) of the Law, customs agents, customs agencies, customs representatives, or importers who promote the internal transit regime for imports must:

I. Provisionally determine the corresponding General Import Tax (Impuesto General de Importación), applying the following rates:

a) 20% when the tariff is less than or equal to 20% of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

b) 30% when the tariff is less than or equal to 30%, but greater than 20% of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), and

c) 175% in cases where the tariff is higher than the 30% rate of the Tariff of the Law on General Import and Export Taxes (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación).

II. Present the printout of the customs declaration (pedimento) that protects the internal transit of the merchandise before the module of the automated selection mechanism, both at the customs of entry, at the beginning of the transit, and at the customs where the clearance will take place.

III. Formulate a customs declaration (pedimento) that covers the internal transit of the merchandise for each vehicle, except in the following cases:

a) Operations of merchandise transported by rail.

b) Disassembled or unassembled machines, complete production lines or disassembled prefabricated constructions.

c) Live animals.

d) Merchandise in bulk of the same species.

e) Metallic foils or wire in rolls.

f) Operations carried out by the automotive terminal and / or manufacturing of motor vehicles, provided that it is assembly material.

In the cases referred to in the preceding paragraphs, the merchandise may be covered, even when imported in several vehicles, with a single customs declaration (pedimento). When the first vehicle is presented to the automated selection module, the customs declaration (pedimento) with Part II will be presented. Partial shipment of merchandise corresponding to that vehicle; when the other vehicles are presented, Part II will be presented, corresponding to the vehicle in question.

To cover the transport of merchandise from their entry into the national territory until their arrival at the customs for dispatch or departure, it will be necessary to accompany the shipment with the "Import customs declaration (pedimento). Part II. Partial shipment of merchandise" that corresponds to it.

IV. For the purposes of this rule and article 127 (LA: Art. 127) of the Law, in the case of internal import transits transported by rail, the documents that certify compliance with non-tariff regulations and restrictions must be attached to the corresponding customs declaration (pedimento), not being necessary to be attached to the customs declaration (pedimento) that protects the transit of the merchandise.

Law 52 (LA: Art. 52), 125 (LA: Art. 125), 127-II (LA: Art. 127), Foreign Trade Law (Ley de Comercio Exterior) 17-A (LCE: Art. 17A), 20 (LCE: Art. 20)