ARTICLE 132: MAXIMUM TRANSFER DEADLINES IN INTERNATIONAL TRANSIT

The international transit of merchandise must be carried out within the maximum transfer periods established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 4.6.23) (RGCE 2022: Anexo 11)

If the merchandise in international transit goes through national territory do not arrive at the customs of exit within the indicated period (LA: Art. 182) (LA: Art. 183) (LA: Art. 144B) (CFF: Art. 103), the provisional determination of contributions and compensatory fees shall be considered as definitive.

When for reasons of fortuitous event or force majeure the merchandise cannot arrive within the periods referred to in the previous paragraph (RGCE 2022: Regla 2.5.7), the customs agent, the customs agency, the carrier or the individuals or legal entities that effectuate the international transit of merchandise, must submit a written notice to customs authorities in accordance with the provisions of the Regulation (RLA: Art. 188), stating the reasons that prevent the timely arrival of THE merchandise. In this case, the extemporaneous arrival of the merchandise at the customs of exit may be allowed for a period equal to the maximum period of transfer established or, that the withdrawal is effectuate to the regime at the customs of entry, provided that in the latter case the merchandise are physically presented to the customs authority at that customs.