New items published in the INFORMA programme during May

Wholesale trade, for the purposes of IAE , is that carried out with establishments and warehouses dedicated to resale for their assortment, that carried out with all types of industrial companies, in relation to the elements that must be integrated into their production processes, whatever the form taken by the contract.

The peeling and roasting of almonds must be classified under Heading 423.9, Section 1. Manufacture of other food products nec . Registration under the aforementioned Section 423.9 authorizes wholesale and retail trade, as well as the export of the product obtained as a result of said industrial activity.