ARTICLE 243: USE OF THE F.I.E.L. (ELECTRONIC SIGNATURE) OR DIGITAL STAMP BY REPRESENTATIVES PROMOTING CUSTOMS CLEARANCE

Legal representatives must carry out customs clearance by using the advanced electronic signature or, where appropriate, the digital stamp (LA: Art. 36) (RLA: Art. 6) of its represented, in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 1) through Rules. (RGCE 2022: Regla 1.1.8) (RGCE 2022: Regla 1.10.7)