RULE 4.6.4: CONSOLIDATION FOR INTERNAL TRANSIT FOR EXPORT
For the purposes of articles 125, sections II and III (LA: Art. 125) and 127, section I and second paragraph (LA: Art. 127) of the Law, the legal entities that have the authorization referred to in article 189 (RLA: Art. 189) of the Regulation may carry out the consolidation of cargo by land of merchandise whose export or return abroad has been processed by various customs agents, customs agencies or customs representatives and exporters, in order to promote internal transit for export, provided that the following is fulfilled:
I. Internal transit for export will be promoted, through a customs agent, customs agency, customs representative or accredited legal representative, within 3 days after the one in which the merchandise was presented for clearance at the corresponding customs. In this case, the merchandise may remain within the fiscal or controlled premises, while the internal transit regime is processed.
II. When processing the customs declaration (pedimento) that protects the internal transit for export, the customs agent, customs agency, customs representative or exporter, must transmit the customs declaration (pedimento) numbers that protect the exports or returns abroad in the fields of the "discharge block" according to the Annex 22. (RGCE 2020: Anexo 22)
The exit of the merchandise from the customs clearance for its transfer to the customs of exit, may only be allowed with the presentation of the printing of the transit customs declaration (pedimento) referred to in the previous paragraph.
III. The transfer of the merchandise must be carried out only by companies registered in the registry of authorized freight companies in accordance with rule 4.6.11, first paragraph (RGCE 2020: Regla 4.6.11).
IV. The merchandise must be insured under the terms of rule 1.7.6, section I. (RGCE 2020: Regla 1.7.6)
V. The transfer periods will be those provided in rule 4.6.17. (RGCE 2020: Regla 4.6.17)
If the merchandise does not arrive at the customs of exit within the indicated period, they will not be considered exported or returned.
Law 125-II, III (LA: Art. 125), 127-I (LA: Art. 127), Regulation 42 (RLA: Art. 42), 189 (RLA: Art. 189), Federal Fiscal Code (Código Fiscal de la Federación) 2 (CFF: Art. 2), Foreign Trade Law (Ley de Comercio Exterior) 17-A (LCE: Art. 17A), 20 (LCE: Art. 20), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.7.6. (RGCE 2020: Regla 1.7.6), 4.6.11. (RGCE 2020: Regla 4.6.11), 4.6.17. (RGCE 2020: Regla 4.6.17), Annex 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