RULE 4.5.12: RETURN ABROAD OF MERCHANDISE IN THE FISCAL DEPOSIT

For the purposes of article 120, section III (LA: Art. 120) of the Law, the operations through which the merchandise of that origin are returned abroad must be carried out according to the following procedure:

I. The customs agent of the general warehouse of deposit or the exporter, will promote the extraction customs declaration (pedimento) before the customs within whose circumscription the authorized premises for the fiscal deposit are located, in which they must declare the corresponding identifier according to Appendix 8 (RGCE 2020: Apendice 8) of Annex 22, which specifies that the merchandise is returned by transit.

The general warehouse of deposit may promote the operation referred to in this section, through a customs agent or customs agency, provided that it is attached to the extraction customs declaration (pedimento), in writing in which it assumes responsibility for solidarity for the non-arrival of the merchandise.

II. The withdrawal customs declaration (pedimento) will be presented to the credit institutions authorized to collect foreign trade taxes, as referred to in rule 1.6.2. (RGCE 2020: Regla 1.6.2), for the purposes of payment of the Customs Processing Law (Derecho de Trámite Aduanero), having to submit to the automated selection mechanism, only to record the start date and the transit period, without requiring the physical presentation of the merchandise.

III. Once the extraction customs declaration (pedimento) has been submitted, the merchandise may be removed from the premises for its return abroad, which may be carried out by any means of transport. On its course to the customs of departure from the country, the merchandise will protect its legal stay with a copy of the extraction customs declaration (pedimento), destined for the carrier, provided that it is within the authorized period for its departure from the country. The extraction customs declaration (pedimento) will be the one presented to the customs of exit.

IV. Upon arrival at the customs of exit, the extraction customs declaration (pedimento) will be submitted to the automated selection mechanism.

Law 120-III (LA: Art. 120), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.2. (RGCE 2020: Regla 1.6.2), Annex 22 (RGCE 2020: Anexo 22)