RULE 4.6.20: OBLIGATIONS IN INTERNATIONAL TRANSITS (ANNEX 16)

For the purposes of article 131, section lll (LA: Art. 131) of the Law, the customs agent, customs agency, the individual or legal entity, will be at the following:

I. Present the printout of the customs declaration (pedimento) that protects the international transit of the merchandise before the credit institution authorized for the collection of foreign trade taxes, when there are contributions to be paid in accordance with the provisions of rule 1.6.2. (RGCE 2020: Regla 1.6.2) and activate the automated selection mechanism in accordance with rule 4.6.10, section II (RGCE 2020: Regla 4.6.10), both at the customs of entry and exit, where transit will be closed.

II. Present for the clearance procedures, before the customs that are indicated in Annex 16 (RGCE 2020: Anexo 16), the merchandise for which the international transit begins at the northern border and ends at the southern border of the country or vice versa.

To this end, the transit through national territory must be done through the fiscal routes that are established in the annex itself (RGCE 2020: Anexo 16), within a maximum period of 10 days for its transfer and arrival.

In all other cases, except in the case of international transit by transmigrates in accordance with rule 3.2.7. (RGCE 2020: Regla 3.2.7), the international transit of merchandise may be initiated and concluded by any customs and its transfer must be carried out within the maximum periods established in Annex 15 (RGCE 2020: Anexo 15), except that in the case of operations carried out by rail, in which case the term will be 15 calendar days.

III. They will need to provide the following information:

a) In the customs declaration (pedimento), the General Import Tax (Impuesto General de Importación) must be determined in accordance with the provisions of rule 4.6.10. (RGCE 2020: Regla 4.6.10)

b) If the person responsible for international transit is the carrier, in accordance with the provisions of article 133, section II (LA: Art. 133) - of the Law, the customs agent, customs agency or the individual or legal entity, will write down the following legend on the back of the printing of the customs declaration (pedimento):

"_____ (name of the legal representative of the transport company) _____, on behalf of ____ (write down the name or company name of the carrier) ___, as proven by ___________ (write down the data of the power of attorney by which it proves it personality) _____, and who has the faculties to carry out this type of act, with registration number ____ (write down the registration number before customs) ____ before this customs. Through this channel, my client accepts responsibility for solidarity for tax credits arising from irregularities and infractions referred to in article 133 of the Customs Law (Ley Aduanera), and the corresponding responsibility according to the aforementioned Law, in relation to the merchandise manifested in this customs declaration (pedimento)".

Following the previous legend, the signature of the carrier's legal representative must appear.

Law 43 (LA: Art. 43), 53-II (LA: Art. 53), 130 (LA: Art. 130), 131-lll (LA: Art. 131), 133-II (LA: Art. 133), Regulation 189 (RLA: Art. 189), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.2. (RGCE 2020: Regla 1.6.2), 3.2.7. (RGCE 2020: Regla 3.2.7), 4.6.10. (RGCE 2020: Regla 4.6.10), Annexes 15 (RGCE 2020: Anexo 15) and 16 (RGCE 2020: Anexo 16)