ARTICLE 37: CONSOLIDATED CUSTOMS DECLARATION (PEDIMENTO)

Those interested can transmit in electronic document (LA: Art. 2) (RGCE 2022: Regla 1.9.16) to customs authorities, a single customs declaration (pedimento) (LA: Art. 2) that covers various operations of a single taxpayer, which will be called a consolidated customs declaration (pedimento) (RGCE 2022: Apendice 8) (LFD: Art. 49), in the following cases: (LA: Art. 165) (RGCE 2022: Regla 3.1.19) (RGCE 2022: Regla 3.7.26)