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Simplified returns

Find out how to file a simplified declaration if you are missing any data or supporting documents.

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Obligations of the holder of a simplified return

The holder of the simplified declaration authorization is obliged to notify the competent customs authority of any information that may affect its maintenance (mainly those related to the requirements or its operation).

The holder of the authorization will always be the declarant, assuming the following obligations:

  1. the accuracy and completeness of the information contained in the declaration, notification or request,
  2. the authenticity, accuracy and validity of the supporting documents for the declaration, notification or request.