RULE 4.6.26: INTERNAL TRANSIT FOR IMPORT OR EXPORT OF MERCHANDISE WITH THE USE OF ELECTRONIC PADLOCKS

For the purposes of article 124 (LA: Art. 124) of the Law, they may carry out internal transit for import or export of merchandise with the following benefits, as long as the means of transport or container has a single access for loading and unloading the merchandise and the use of the electronic padlock referred to in rule 1.7.7. (RGCE 2020: Regla 1.7.7):

I. Disclaims guarantee in terms of the second article, section I of the "Decree by which administrative facilities are granted on Customs and Foreign Trade Matters", published in the Official Journal of the Federation (Diario Oficial de la Federación) on March 31, 2008, the guarantee to which refers to article 86-A (LA: Art. 86A) of the Law.

II. Is exempted the use of the services of the registered companies referred to in article 127, section II, subsection e) (LA: Art. 127) of the Law, being able, where appropriate, to use its own means of transport or that of third parties.

Those who avail themselves to the benefits previously described and incur in any of the conducts described below, will be understood that they updated the assumption provided in article 186, section II (LA: Art. 186) of the Law:

I. That the electronic state of the electronic padlock indicates that it has been opened prior to its arrival at the destination customs.

II. That the information stored in the electronic padlock is altered.

The foregoing, unless probative elements are offered that allow the authority to determine that said conducts are alien to the taxpayer who used this benefit.

Law 86-A (LA: Art. 86A), 124 (LA: Art. 124), 127-I, II (LA: Art. 127), 186-II (LA: Art. 186), Decree by which administrative facilities are granted on Customs and Foreign Trade Matters 2-I, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.7.7. (RGCE 2020: Regla 1.7.7), 7.3.3-XX (RGCE 2020: Regla 7.3.3)