ARTICLE 247: DISCREPANCES IN THE TARIFF CLASSIFICATION OR DECLARED AMOUNT

The infringement shall not be considered to be incurred in section III of article 184 of the Law (LA: Art. 184), when the discrepancies in the data related to the tariff classification or the amount declared by contribution arise from arithmetic or typographical errors (RGCE 2022: Regla 3.7.21), provided that in these cases there is no prejudice to the tax interest. (RGCE 2022: Regla 3.7.25)