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ARTICLE 127: REQUIREMENTS TO PROMOTE INTERNAL TRANSIT

The internal transit regime (RGCE 2022: Regla 4.6.1) (RGCE 2022: Regla 4.6.2) (RGCE 2022: Regla 4.6.3) (RGCE 2022: Regla 4.6.15) (LFD: Art. 49) it will be promoted by importers, exporters, through a customs agent or customs agency. (LA: Art. 161)

In the case of internal transit to export, (RGCE 2022: Regla 4.6.4) (RGCE 2022: Regla 1.7.5) (RGCE 2022: Regla 1.7.6) (RGCE 2022: Regla 1.7.3) shall formulate the export customs declaration (pedimento) (RGCE 2022: Apendice 8), make the payment of the corresponding contributions (LIVA: Art. 29) and comply with the regulations and non-tariff restrictions applicable to the export regime, at the customs clearance.

To carry out the internal transit to the import, (RGCE 2022: Regla 4.6.10) (RGCE 2022: Regla 1.7.3) (RGCE 2022: Regla 1.7.5) 333-Regla 4.6.8379-Apendice 2-- (RGCE 2022: Regla 4.6.10) --306-Regla 1.3.1-- Provisionally determine the contributions, applying the maximum rate (RGCE 2022: Regla 4.6.10) indicated in the rate of the Law on General Import and Export Taxes (Ley de los Impuestos Generales de Importación y de Exportación) and the corresponding one in the case of other contributions that are caused --283-Art. 25233-Art. 184233-Art. 185326-Regla 3.7.21211-Art. 84A233-Art. 184233-Art. 185196-Art. 2-- at customs. (RGCE 2022: Regla 4.6.10) Carry out the transfer of the merchandise using the services of the companies registered in the register of transport companies --333-Regla 4.6.11333-Regla 4.6.18355-Anexo 1508-Art. 40228-Art. 144B57-Art. 189-- Internal transit for the return of merchandise temporarily imported into maquila or export programs will be carried out in accordance with the procedure established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.6.4) --333-Regla 4.6.5333-Regla 4.6.16361-Anexo 15222-Art. 125222-Art. 128--

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