ARTICLE 77: HOW THE DOCUMENTATION OF FOREIGN TRADE MUST BE MADE AVAILABLE TO THE AUTHORITY

For the purposes of article 6, last paragraph of the Law (LA: Art. 6), taxpayers, responsible for solidarity and third parties related to them, must make available to the Customs Authority when required, documentation related to foreign trade operations, including for comparison or verification with the information transmitted in Electronic Document (LA: Art. 2) or Digital. (LA: Art. 2)