ARTICLE 148: RECTIFICATION IN IMPORTS CARRIED OUT UNDER THE PROCEDURE OF REVIEW IN ORIGIN

Companies that carry out imports under Article 98 of the Law (LA: Art. 98), may transmit across the Customs Electronic System (RLA: Art. 1), through Electronic Document (LA: Art. 2) or Digital (LA: Art. 2), the respective customs declaration (pedimento) without the need to record the data established by the Service Tax Administration (Servicio de Administración Tributaria). (RLA: Art. 1)

The companies must transmit within a period of ten days, counted from the transmission of the corresponding customs declaration (pedimento), a new one, identified with the number of the previous one, which contains the omitted data. The contributions caused must be informed when submitting the first customs declaration (pedimento). (RGCE 2022: Regla 3.7.31) (LA: Art. 98)