BADO

ARTICLE 131: PROCEDURE TO CARRY OUT THE INTERNATIONAL TRANSIT

The international transit of merchandise through national territory (LFD: Art. 6) (LFD: Art. 49) shall be promoted by individuals or legal entities or through a customs agent or customs agency, provided that the following requirements are met: (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 2.4.1) (RGCE 2022: Regla 4.6.8)

Formulate the international transit customs declaration (pedimento) (RGCE 2022: Apendice 2) (RGCE 2022: Regla 4.6.20) and attach, where appropriate, the document stating the deposit was made in the customs guarantee account referred to Article 84-A of this Law. (LA: Art. 84A) (LA: Art. 184)

To provisionally determine the contributions, applying the maximum rate (RGCE 2022: Regla 4.6.20) indicated in the rate of the General Import Tax Law (Ley del Impuesto General de Importación), and the corresponding one in the case of the other contributions that are caused, as well as the compensatory fees.

Performed by authorized customs (RGCE 2022: Anexo 16) and by fiscal routes (RGCE 2022: Anexo 11) (RGCE 2022: Anexo 16) that for this purpose establishes the Service Tax Administration (Servicio de Administración Tributaria) through rules (RGCE 2022: Regla 4.6.19) (RGCE 2022: Regla 4.6.22) (RGCE 2022: Regla 4.6.23) (LA: Art. 176) (LA: Art. 178) (LA: Art. 151) (LA: Art. 183A). The transfer of the merchandise must be done using the services of the registered companies (LFD: Art. 40) in the Register of freight companies (RGCE 2022: Regla 4.6.10) (LA: Art. 144B) provided by the Regulation.

The international transit of merchandise through national territory will only proceed in the cases and under the conditions indicated by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 2.4.1) (RGCE 2022: Regla 4.6.18) (RGCE 2022: Regla 4.6.20)

ARTICLES

LEGAL RESOURSES

Legal Resources

Contact us

Contact us