Today we want to talk to you about the information and documentation that the authority considers so that your virtual transfers are valid.

To begin with, it is important to remember that a virtual operation in foreign trade refers to the transfer of goods carried out only with documents, without physically transferring them to customs.

Now, the authority in the exercise of its powers of verification, to consider your virtual operations valid, will always verify the following 4 points:

1. That the transfers are included in the inventory control of Annex 24.
2. You have elements that prove that the transfer operation was carried out, for which you must show the CFDI that meets the requirements indicated by the CFF.
3. You have elements that prove the physical transfer of the goods. They may display: payments for the means of transport used, expenses incurred for the transfer, transfer documents, records or controls of the physical exit of the merchandise from the warehouse of the company that transfers or of its sub-assemblies or the document in which record the delivery of the goods to the recipient.
4. The process of elaboration, transformation or repair, carried out before the transfer, if applicable 

It is important to note that if the authority does not consider your virtual operation derived from the exercise of powers of verification to be valid, you run the following risks:

1. The goods described in the request (pedimento) will be considered as not returned or not exported.
2. The company with the IMMEX Program or person who has authorization to allocate merchandise to the strategic bonded warehouse regime that has made the transfer, will be responsible for the payment of the contributions and their accessories, for the merchandise that, according to this paragraph, are not considered returned.

Regulatory basis: General Rules of Foreign Trade 2022: 4.3.21 and 5.2.5.