RULE 4.6.23: TRANSITS FROM ENSENADA OR GUAYMAS TO THE USA (ANNEX 11)

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, the international transit of merchandise by land may be promoted between the customs indicated below:

I. Ensenada Customs and Tijuana Customs.

II. Ensenada Customs and Tecate Customs.

III. Ensenada Customs and Mexicali Customs.

IV. Guaymas Customs and Nogales Customs.

Those who promote the international transits referred to in this rule must observe the following:

I. The transit must be carried out within the deadlines and in accordance with the routes for the transfer of merchandise established in Annex 11. (RGCE 2020: Anexo 11)

II. Process the customs declaration (pedimento) with the corresponding codes, in accordance with 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) The customs value of the merchandise.

III. The freight company must have the registry to carry out the transit of merchandise, in accordance with rule 4.6.11. (RGCE 2020: Regla 4.6.11)

IV. The customs agent, the customs agency or the individual or legal entity will 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 in rule 1.6.2. (RGCE 2020: Regla 1.6.2) and will activate the automated selection mechanism at both the customs of entry and the customs of exit.

V. The printout of the customs declaration (pedimento) and the merchandise reason for the transit will be presented by the carrier for its conclusion in the transit arrivals module of the customs of exit.

If appropriate customs recognition at the customs of entry or exit of the transit, it will be limited to reviewing the documents and checking the padlocks or fiscal stamp numbers recorded in the customs declaration (pedimento) against with which the means of transport physically hold.

For the purposes of the provisions of article 131, last paragraph (LA: Art. 131) of the Law and rule 4.6.20. (RGCE 2020: Regla 4.6.20), the merchandise listed in sections I, VIII and IX of Annex 17 (RGCE 2020: Anexo 17), may be transferred in international transit under this rule.

Law 130 (LA: Art. 130), 131 (LA: Art. 131), "Pact Agreement for the Development of Multimodal Brokers", General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.6.2. (RGCE 2020: Regla 1.6.2), 4.6.11. (RGCE 2020: Regla 4.6.11), 4.6.20. (RGCE 2020: Regla 4.6.20), 4.6.21. (RGCE 2020: Regla 4.6.21), Annexes 11 (RGCE 2020: Anexo 11), 17 (RGCE 2020: Anexo 17) and 22 (RGCE 2020: Anexo 22)