The transit regime consists in the transport of goods, under fiscal control, of a domestic customs office to another.

The transport of goods is considered internal whenever it is conducted in compliance to anyone of the following assumptions:

1. The customs office of entrance sends the foreign goods to the customs office in charge to deliver them as import.
2. The customs clearance office sends domestic or nationalized goods to the depart customs office for their export.
3. The customs clearance office delivers temporary imported goods in maquila programs or as exports to the depart customs office to return abroad.

The internal transit regime will be promoted by importers, exporters of by the customs office agent or broker.

Internal transit for imports

To conduct the internal transit for imports, the following requirements shall be fulfilled:

1. Make the declaration for internal transit.
2. Provisionally determine the contributions with the maximum rate stated in the tariffs of the Law of the General Import and Export Tariff, and that which corresponds regarding other contributions that may arise, as well as countervailing duties.
3. Attach the documentation to the declaration, proving the fulfilment of non-tariff regulations and restrictions, applicable to the import’s regime, and in its case, the document proving the deposit made to the customs office escrow account referred to in Article 84-A of the Customs Law, except in the cases provided in the Tax Administration Service. In what regards to the non-tariff regulations and restrictions whose fulfilment is proven via electronic media, it is not required to print the electronic signature to prove total or partial clearance in the internal transit declaration.
4. Pay the contributions updated beginning at the entrance of the goods to the country and until said payment is made, as well as the countervailing duties before the automated selection mechanism is activated at the customs clearance office.
5. Carry on the transport of the goods using the services of the companies subscribed in the transport register referred to in Article 189 of the Regulation of the Customs Law.

For the purposes of Article 125, fraction III of the Customs Law, regarding the operations carried out through consolidated declarations in compliance with Articles 37 and 37-A of the Customs Law, the broker, agency or customs attorney, importer or exporter, promoting the internal transit of the temporary imported goods under the IMMEX Program for their return abroad. A consolidated notice shall be filed according to the Rules 2.4.11. and 3.1.32. of the General Trade Rules in effect as corresponds before the automated selection module in the delivery customs office. At the beginning and arrival of the transit, the printed declaration must be filed, both at the entrance and at the depart customs office. In both cases, the automated selection mechanism shall be initiated and proceed under the terms of its result.

Internal transit for exports

The export declaration must be filed, make the payment of the pertaining contributions, and fulfil the non-tariff regulations and restrictions applicable to the export regime at the clearance customs office.

The following can occur for the internal transits for the import and export of goods transported by railroad within containers, trailers and semi-trailers:

A) Regarding the internal transit for imports:

1. The agent, customs agency or importer shall create the declaration stating the number of bags and the commercial description, amount and value of the goods as stated in the bill of lading, or according to the information of the equivalent document supporting them, or of the value stated for the purposes of the transport insurance agreement for the goods.
2. Whenever at the customs office where the traffic begins, the automated selection mechanism states a customs examination, this shall be the comparison of the tax stamps and the containers, trailers, semi-trailers or railroad box numbers stated in the declaration, against those physically born by the transport, and the information shall be sent to the customs office for the arrival with the purpose to have it make the pertaining examination. In the case of transits in double-stack containers, whose result is the customs examination, the customs office at the entrance shall send the information to the arrival customs office with the purpose to have it done.
3. The customs office where the transit begins may verify goods in transport only in the case when the automated selection mechanism determines the free customs clearance process, and whenever general health, animal or vegetal health, environment, national security, in other risk cases were detected, the customs office at the beginning shall allow the vehicle to begin its route.
4. The railroad transport concessionary company or the free trade zone receiving the goods shall provide the printed declaration supporting the transport of the goods to the arrival customs office within the 24 hours following the arrival of the goods, or if this is not possible, the first working day that follows. In the case the concessionary company does not provide the declaration under the terms of the previous paragraph, the customs broker, agency or importer who began the transit may deliver an additional copy to the customs office, destined for the transport, or a simple printed declaration including the barcode, even when it does not include the automated selection mechanism certification, nor the autograph signature of the customs broker or of the agent appointed. Regarding direct routes of 300 kilometres or less, or when more than one railroad company is involved, the transport company in charge of filing the declarations for its termination may choose to send the declarations supporting the transit of the goods via fax.
5. Whenever at the customs office at the beginning of the transit, the automated selection mechanism has determined a free customs clearance process, the arrival customs office shall receive the printing declarations supporting the transit of the goods and shall proceed to the conclusion of said, whenever the transport has arrived at the customs office and the physical presence of the goods may be proved within the fiscal precinct or free trade zone.
6. Whenever, at the customs office at the beginning of the transit, the automated selection mechanism determines a customs examination, the arrival customs office shall receive the declarations supporting the transit of goods and proceed to the conclusion of said proving the physical presence of the container, trailer or semi-trailer, at the fiscal precinct or free trade zone; compare the official seals and the container, trailer or semi-trailer, or railroad cart numbers; carry on the physical inspection of the goods, as well as the review of the declaration documents and others that accompany it.
7. Whenever the amount or description of the goods in the declaration does not match those being transported, the rectification of the declaration shall be conducted according to the terms of Rule 4.6.13. of the General Regulations of Foreign Trade in effect.

B) In what regards to the internal export transit:

1. At the customs office where the transit begins, the declaration supporting the export or return of the goods, or the consolidated notification in the case of consolidated declarations according to Articles 37 and 37-A of the Customs Law, shall be provided stating the pertaining code in compliance to Appendix 2, del Anexo 22, of the General Regulations of Foreign Trade in effect; likewise, the corresponding identifier according to Appendix 8 of said Annex shall be stated, with the payment of the contributions corresponding and fulfilling the non-tariff regulations and restrictions applicable to the export regime. At the moment of filing the declaration before the automated selection mechanism, according to that provided in Rules 2.4.11 and 3.1.33 of the General Regulations of Foreign Trade in effect, as it may correspond, the goods shall be physically present at the fiscal precinct or free trade zone, unless it refers to the operations for “home delivery”. For the transit, the printed “Declaration” or “Consolidated Notification Format” in Annex 1 of the General Regulations of Foreign Trade in effect shall be filed, both at the customs office at the beginning and at the depart customs office, in both cases.
2. The transit of goods shall be supported with the export or return declaration containing the identifier of the “Internal Transit Notification for Exports” which is part of Appendix 8, Annex 22 of the General Regulations of Foreign Trade in effect, or with the consolidated notification, in the case of consolidated declarations in compliance to Articles 37 and 37-A of the Customs Law.
3. The consolidated notification or declaration referred to hereinbefore in the previous fraction before the destination customs office by the railway transport concessionary undertaking, the customs brokers, customs agency, exporter or the transport company in charge of filing the declarations for their closing shall be filed under the terms of paragraph first, fraction I, letter d), paragraph First of the Rule 4.6.7. of the General Regulations of Foreign Trade in effect.
4. The destination customs office shall receive the consolidated notifications or declarations referred to in number two of this letter B, and shall proceed to the conclusion of the transit, whenever the transport has arrived at the customs office and the inspection of the goods is conducted with the exchange list, and in its case, with the gamma rays image.

For the purposes of the foregoing, the railway undertaking shall fulfil the following:

1. State the domicile to listen to and receive notifications, as well as the name of the person authorized for that purpose, within the constituency of the customs office at the beginning; on the other hand, said notification shall be deemed delivered with the railroad driver.
2. The railway transport concessionary undertaking shall respect the order of the railroad cars in the exchange list when entering to the country.

The internal transit of goods shall be conducted within the maximum transport terms provided in Annex 15 of the General Rules of Foreign Trade in effect.

Whenever the goods in internal transit for import do not arrive to the customs office in the stated term, the provisional determination of contributions and countervailing duties shall be deemed definitive. If the goods in internal transit for exportation or return abroad do not arrive to the depart customs office at the term stated, they shall not be deemed considered exported or returned and the fiscal benefits that were obtained for the purposes of exportation shall be reintegrated.

When due to force majeure or act of God the goods may not arrive within the terms referred to in the previous paragraph, the customs broker, customs agency, the importer the exporter or the transport shall indistinctly file the written notification to the customs authorities in compliance to that provided by the Regulation of the Customs Law, exposing the reasons impeding the in-time arrival of the goods. In this case, the arrival out of time of the goods may be approved for a term that equals the maximum established term of transportation.

Legal grounds: Article 124, 125, 127 and 128 of the Customs Law, Rules 4.6.5., 4.6.7. of the General Regulations of Foreign Trade in effect.