A new formalism intended to simulate the cross section of the threshold neutron induced fission is proposed. The barriers corresponding to excited intrinsic single-particle states are taken explicitly into account. The radial coupling damping is treated within the Landau–Zener effect while the second-well damping due to re-emission in other channels is treated within an imaginary potential. In this context, the excitations are strongly dependent on the internuclear velocity between the two nascent fragments, and therefore managed by the dynamics of the system. An example of the neutron induced fission cross section of $^{234}$U is given.