By means of Emergency Decree No. 41/2026, dated January 23, 2026, the National Executive Branch established the conditions, requirements, and procedures necessary for the issuance of advance rulings on the tariff classification of goods, criteria for the valuation of goods, the origin of goods, and technical customs criteria applicable to a specific event or future customs destination, in order to allow importers and exporters to obtain certainty regarding the tax regime, prohibitions, or restrictions that will be applicable to them when formalizing their customs destinations.
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