RULE 1.11.3: TARIFF CLASSIFICATION CRITERIA AND COMMERCIAL IDENTIFICATION NUMBER (ANNEX 6)
For the purposes of article 48, penultimate paragraph (LA: Art. 48) of the Law, in relation to rule 1.11.1. (RGCE 2020: Regla 1.11.1), the technical dictums, issued by the Council and with respect to which the Service Tax Administration (Servicio de Administración Tributaria) relies to issue its resolutions, will be published as tariff classification criteria and, where appropriate, of the commercial identification number in Annex 6. (RGCE 2020: Anexo 6)
Law 48 (LA: Art. 48), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.11.1. (RGCE 2020: Regla 1.11.1), Annex 6 (RGCE 2020: Anexo 6)