The goods may be introduced to the national territory or withdrawn as follows:

1. Maritime
2. Land
3. Railway
4. Aerial
5. Fluvial
6. Other driving means
7. Postal

The entrance or departure of goods to or from the national territory, load and unload manoeuvres, transhipment, and storage of said, board and landing of passengers and the examination of their luggage shall be conducted at an authorized facility on the working day and schedule. The customs authorities, as required by the interested party, may authorize the entrance to the national territory or the withdrawal of the goods which, due to their nature or volume may not be delivered according to that provided in the previous paragraph or, in terms of efficiency and ease in the clearance of the goods, as well as the others during the clearance, are provided by the customs staff, at a different facility than that authorized, or in a not working day or time, whenever they fulfil requirements provided by the Tax Administration Service through its regulations.

The customs managers may enable locations different to those authorized, as well as non-working days and hours, in the cases the services requires it.

Annex 4 of the General Regulations of Foreign Trade in effect, determine the days and hours considered working hours for the entrance to national territory, or the departure of persons, goods and means of transportation.

Legal grounds: Articles 10, 11 and 19 of the Customs Law and 9 if its Regulations, as well as Rule 2.1.1. of the General Foreign Trade Rules.