a) Technical documentation that has changed.

1.- Complementary Import Information CAU GENERAL V3.17
2.- Rules and Conditions for Importation of CAU V 4.3

Mostly, rule ESR0002 where the following change has been introduced: "When the NIF Instrument 89890029A is declared for the importer: then, the Name/Company Name of the actual importer and his full address must be declared.
This obligation will come into effect on Wednesday, August 6, 2025.

The variations are indicated in each modified technical document in its corresponding version.

Can be seen at:

HEADQUARTERS: Tax Agency: Technical Guides - Submission of the Single Administrative Document ( SAD )
Web Services (agenciatributaria.gob.es). Here: from 08/26/2025.

c) Definitive closure of the current PreCau duo.

See news published on June 4, 2024 (H1 publication of technical documentation and calendar). This details the date of 10/14/2025 as the final and irreversible closing date for the current PreCau due date for the submission of new full or simplified declarations.