In the first Customs Capsule of CCL Auditores Consultores, the partner of the Legal and Tax/Customs Defense Area, Francisco Orellana, reports on the changes to the National Customs Tariff – in effect since January 1, 2023 – based on the Harmonized System of Nomenclature and Coding of Goods published in the Official Gazette (Ministry of Finance Decree No. 473 of December 23, 2022, which modifies the National Customs Tariff).