RULE 4.6.24: TRANSITS IN MULTIMODAL BROKERS
For the purposes of the "Pact Agreement for the Development of Multimodal Brokers", signed on June 15, 2004 and Article 131 (LA: Art. 131) of the Law, international transit by rail may be promoted between the customs indicated below:
I. Lazaro Cárdenas Customs and Nuevo Laredo Customs.
II. Manzanillo Customs and Customs of Juárez City.
III. Manzanillo Customs and Nuevo Laredo Customs.
IV. Manzanillo Customs and Piedras Negras Customs.
V. Customs of Coatzacoalcos and Customs of Salina Cruz.
VI. Mazatlán Customs and Customs of Juárez City.
VII. Mazatlán Customs and Mexicali Customs.
VIII. Mazatlán Customs and Nogales Customs.
IX. Mazatlán Customs and Ojinaga Customs.
X. Mexicali Customs and Guaymas Customs.
Those who promote the international transits referred to in this rule must observe the following:
I. Process the customs declaration (pedimento) with the corresponding codes, according to Appendices 2 (RGCE 2020: Apendice 2) and 8 (RGCE 2020: Apendice 8) of Annex 22, and must provide the following information:
a) Provisional determination of the corresponding General Import Tax (Impuesto General de Importación), applying the rate of 35%, with the exception of cases in which the tariff is higher than 35%, in which case such tax must be determined indistinctly by applying the rate of 260%.
b) Commercial value of the merchandise.
II. The customs agent, customs agency or customs representative, the individual or legal entity, must submit to the automated selection mechanism the printout of the customs declaration (pedimento) that protects the transit of the merchandise, both at the customs of entry and at the customs of exit.
III. If appropriate customs recognition at the customs of entry, this will be limited to the reviewing the of padlocks or fiscal stamps numbers recorded in the customs declaration (pedimento) against which the containers, trailers or semi-trailers physically hold.
In the case of customs that have gamma ray inspection, customs recognition may be carried out using the images obtained with the use of gamma ray equipment.
IV. The transfer of the merchandise must be carried out within a period of no more than 15 calendar days.
V. The rail company must present the printout of the customs declaration (pedimento) to the official designated by the administrator of the customs of arrival, to close the transit.
In the event that the rail company does not present the printout of the customs declaration (pedimento) in the terms of the previous paragraph, the customs agent, customs agency, the individual or legal entity who initiated the transit may deliver an additional copy intended for the carrier only for the purpose of customs proceed to conclude the transit in the system, provided that it is verified that the merchandise arrived at the customs of exit and left national territory.
VI. The conclusion of the transit will be made once the merchandise has left the country, and in the event that the result of activating the automated selection mechanism is customs recognition, it will be carried out using the images obtained with the use of gamma ray equipment.
For the purposes of the provisions of article 131, last paragraph (LA: Art. 131) of the Law and rule 4.6.21. (RGCE 2020: Regla 4.6.21), the merchandise listed in sections I and VIII of Annex 17 (RGCE 2020: Anexo 17), may be moved in international transit under this rule.
Law 129 (LA: Art. 129), 130 (LA: Art. 130), 131 (LA: Art. 131), 132 (LA: Art. 132), 133 (LA: Art. 133), "Pact Agreement for the Development of Multimodal Brokers", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 4.6.21. (RGCE 2020: Regla 4.6.21), Annexes 17 (RGCE 2020: Anexo 17) and 22 (RGCE 2020: Anexo 22)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law