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Legal briefing

SAT communications regarding the obligation to file the notice for the addition of tariff classifications by companies certified under the VAT and Excise Tax Certification scheme

14/07/2025

SAT has begun sending notices to companies certified under the VAT and IEPS scheme reminding them of their obligation to file the Notice for the Addition of Tariff Classifications.

These communications emphasize that the notice must be filed when companies intend to import goods different from those originally listed, provided they are related to declared processes or services. The obligation—set out in Rule 7.2.1 of the 2025 General Rules of Foreign Trade—may lead to the cancellation of certification if not fulfilled. Companies must file the notice at least 30 days before importing new goods.

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