/* kakobuysheet.es · impreso aduanero (du-) */
@font-face{font-family:'Barlow SC';src:url('/assets/fonts/barlowsc-500.woff2?v=0d7513795eaf') format('woff2');font-weight:500;font-display:swap}
@font-face{font-family:'Barlow SC';src:url('/assets/fonts/barlowsc-700.woff2?v=fb958c8c20a0') format('woff2');font-weight:700;font-display:swap}
@font-face{font-family:'Plex Mono';src:url('/assets/fonts/plexmono-400.woff2?v=08949f728dc5') format('woff2');font-weight:400;font-display:swap}
@font-face{font-family:'Plex Mono';src:url('/assets/fonts/plexmono-500.woff2?v=01d285447409') format('woff2');font-weight:500;font-display:swap}
:root{
  --du-paper:#f4f1ea;--du-sheet:#fffdf8;--du-ink:#1F1B16;--du-mute:#55504a;--du-rule:#cbc3b3;--du-faint:#e6e0d4;
  --du-cta:#ff5000;--du-hot:#e5152c;--du-deep:#333333;--du-red:#a3241c;--du-blue:#22456a;--du-ok:#1f5e3a;
  --du-head:'Barlow SC','Arial Narrow',system-ui,sans-serif;
  --du-body:system-ui,-apple-system,'Segoe UI',Roboto,Helvetica,Arial,sans-serif;
  --du-mono:'Plex Mono',ui-monospace,Consolas,monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{margin:0;background:var(--du-paper);color:var(--du-ink);font-family:var(--du-body);font-size:1.0625rem;line-height:1.68}
a{color:var(--du-blue);text-underline-offset:3px}
a:hover{color:var(--du-hot)}
:focus-visible{outline:3px solid var(--du-cta);outline-offset:2px}
h1,h2,h3{font-family:var(--du-head);line-height:1.12;color:var(--du-ink)}
h1{font-size:clamp(2rem,4.6vw,3.1rem);font-weight:700;margin:.1em 0 .35em;letter-spacing:-.01em}
h2{font-size:clamp(1.45rem,2.8vw,2rem);font-weight:700;margin:0 0 .55em}
h3{font-size:1.2rem;font-weight:700;margin:1.3em 0 .4em}
p{margin:.8em 0}
ul,ol{padding-left:1.25em}
li{margin:.35em 0}
small,.du-mute{color:var(--du-mute)}
code,.du-mono{font-family:var(--du-mono);font-size:.9em}
.du-wrap{max-width:1180px;margin:0 auto;padding:0 24px}
.du-skip{position:absolute;left:-9999px;display:inline-flex;align-items:center;min-height:44px;min-width:44px}
.du-skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:9}

/* cabecera: membrete del impreso */
.du-top{background:var(--du-sheet);border-bottom:3px double var(--du-ink)}
.du-top .du-wrap{display:flex;align-items:center;gap:18px;flex-wrap:wrap;padding-top:8px;padding-bottom:8px}
.du-brand{display:inline-flex;align-items:center;gap:12px;text-decoration:none;color:var(--du-ink);min-height:44px;min-width:0}
.du-brand img{height:26px;width:auto;flex:none;display:block}
.du-brand span{display:flex;flex-direction:column;min-width:0;line-height:1.1}
.du-brand b{font-family:var(--du-head);font-size:1.05rem;font-weight:700}
.du-brand i{font-style:normal;font-family:var(--du-mono);font-size:.72rem;color:var(--du-mute);letter-spacing:.04em}
.du-nav{margin-left:auto;min-width:0}
.du-nav ul{display:flex;flex-wrap:wrap;gap:0 2px;list-style:none;margin:0;padding:0}
.du-nav li{margin:0}
.du-nav a{display:inline-flex;align-items:center;min-height:44px;min-width:44px;padding:0 10px;color:var(--du-ink);text-decoration:none;font-weight:600;font-size:.95rem;border-bottom:3px solid transparent;white-space:nowrap}
.du-nav a:hover{border-bottom-color:var(--du-rule);color:var(--du-ink)}
.du-nav a[aria-current=page]{border-bottom-color:var(--du-cta)}

/* migas */
.du-crumbs{font-size:.88rem;margin:14px auto 0;max-width:1180px;padding:0 24px}
.du-crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:0 6px}
.du-crumbs li{margin:0;display:flex;align-items:center;gap:6px}
.du-crumbs li+li::before{content:'/';color:var(--du-mute)}
.du-crumbs a{display:inline-flex;align-items:center;min-height:44px;min-width:44px}

main{counter-reset:cas}
main>section{max-width:1180px;margin:0 auto;padding:0 24px}

/* hero */
.du-hero{padding-top:38px!important;padding-bottom:18px!important}
.du-hero h1{max-width:23ch}
.du-lede{font-size:1.16rem;max-width:66ch;color:var(--du-mute);margin:.2em 0 1.1em}
.du-find{display:flex;max-width:760px;background:#fff;border:2px solid var(--du-ink);border-radius:3px;box-shadow:5px 5px 0 var(--du-faint)}
.du-find label{position:absolute;left:-9999px}
.du-find input{flex:1;min-width:0;border:0;background:transparent;padding:17px 18px;font:inherit;font-size:1.06rem;color:var(--du-ink)}
.du-find input:focus{outline:2px solid var(--du-cta);outline-offset:-4px}
.du-find button{flex:none;border:0;border-left:2px solid var(--du-ink);background:var(--du-cta);color:var(--du-ink);font-family:var(--du-head);font-weight:700;font-size:1.08rem;padding:0 30px;min-height:48px;cursor:pointer}
.du-find button:hover{background:var(--du-hot);color:#fff}
.du-jump{display:flex;flex-wrap:wrap;gap:4px 22px;margin:12px 0 0;font-size:.95rem}
.du-jump a{display:inline-flex;align-items:center;min-height:44px;color:var(--du-ink)}
.du-subhero{padding-top:18px!important;padding-bottom:6px!important}
.du-subhero .du-lede{margin-bottom:.4em}

/* muro de categorías */
.du-wall{padding-top:22px!important;padding-bottom:10px!important}
.du-wall>h2{margin-bottom:.2em}
.du-wall>p{max-width:72ch;margin-top:0}
.du-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px;margin:16px 0 6px}
.du-card{position:relative;display:flex;flex-direction:column;min-width:0;background:#fff;border:1px solid var(--du-rule);text-decoration:none;color:var(--du-ink)}
.du-card:hover{border-color:var(--du-ink);color:var(--du-ink)}
.du-card img{display:block;width:100%;height:auto;aspect-ratio:1;object-fit:cover;border-bottom:1px dashed var(--du-rule)}
.du-card .du-cell{padding:9px 12px 12px}
.du-card b{display:block;font-family:var(--du-head);font-size:1.06rem}
.du-card small{display:block;font-size:.85rem;line-height:1.45;margin-top:3px}
.du-kind{position:absolute;top:8px;left:8px;background:var(--du-sheet);border:1px solid var(--du-ink);font-family:var(--du-mono);font-size:.68rem;padding:1px 6px;text-transform:uppercase;letter-spacing:.05em}

/* casillas (secciones de contenido) */
.du-box{padding-top:44px!important;padding-bottom:8px!important;counter-increment:cas}
.du-box>h2,.du-box>.du-col>h2{max-width:860px;margin-left:auto;margin-right:auto}
.du-box>h2::before,.du-col>h2::before{content:'Casilla ' counter(cas,decimal-leading-zero);display:block;font-family:var(--du-mono);font-weight:500;font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--du-red);margin-bottom:.45em;border-top:1px solid var(--du-ink);padding-top:.6em;width:max-content;min-width:9em}
.du-col{max-width:860px;margin:0 auto}
.du-col>p,.du-col>ul,.du-col>ol{max-width:860px}
.du-box>p,.du-box>ul,.du-box>ol,.du-box>.du-note,.du-box>.du-tabwrap,.du-box>figure,.du-box>.du-sheet,.du-box>dl,.du-box>.du-steps,.du-box>.du-faq,.du-box>h3{max-width:860px;margin-left:auto;margin-right:auto}

/* figuras */
.du-fig{margin:1.4em auto;background:#fff;border:1px solid var(--du-rule);padding:10px;position:relative}
.du-fig img{display:block;max-width:100%;height:auto;margin:0 auto}
.du-fig figcaption{font-family:var(--du-mono);font-size:.8rem;line-height:1.5;color:var(--du-mute);margin-top:9px;padding-top:8px;border-top:1px dashed var(--du-rule)}
.du-sello{position:absolute;right:18px;bottom:78px;transform:rotate(-5deg);border:3px double var(--du-red);color:var(--du-red);background:rgba(255,253,248,.92);font-family:var(--du-mono);font-weight:500;font-size:.8rem;letter-spacing:.08em;text-transform:uppercase;padding:4px 10px;pointer-events:none}
.du-sello.du-azul{border-color:var(--du-blue);color:var(--du-blue)}

/* bloque de dos columnas: figura 55 % + texto 45 % */
.du-split{display:grid;grid-template-columns:55fr 45fr;gap:32px;align-items:stretch;max-width:1132px;margin:1.6em auto}
.du-split.du-flip{grid-template-columns:45fr 55fr}
.du-split>*{min-width:0}
.du-split>.du-fig{margin:0;display:flex;flex-direction:column}
.du-split>.du-fig img{width:100%;flex:1 1 auto;min-height:0;object-fit:contain;background:#fff}
.du-split>.du-txt{align-self:stretch}
.du-split>.du-txt>:first-child{margin-top:0}
.du-split>.du-txt>:last-child{margin-bottom:0}

/* notas, tablas, pasos */
.du-note{background:var(--du-sheet);border:1px solid var(--du-rule);border-left:5px solid var(--du-blue);padding:12px 16px;margin:1.2em auto}
.du-note.du-warn{border-left-color:var(--du-red)}
.du-note>:first-child{margin-top:0}.du-note>:last-child{margin-bottom:0}
.du-tabwrap{overflow-x:auto;margin:1.2em auto;background:#fff;border:1px solid var(--du-rule)}
.du-tab{border-collapse:collapse;width:100%;font-size:.95rem}
.du-tab caption{text-align:left;font-family:var(--du-mono);font-size:.78rem;color:var(--du-mute);padding:8px 12px;caption-side:bottom;border-top:1px dashed var(--du-rule)}
.du-tab th,.du-tab td{padding:9px 12px;border-bottom:1px solid var(--du-faint);text-align:left;vertical-align:top}
.du-tab thead th{font-family:var(--du-mono);font-weight:500;font-size:.78rem;text-transform:uppercase;letter-spacing:.05em;background:var(--du-sheet);border-bottom:2px solid var(--du-ink)}
.du-tab tr.du-hl td{background:#fff4e8}
.du-steps{counter-reset:paso;list-style:none;padding:0}
.du-steps>li{counter-increment:paso;position:relative;padding:2px 0 2px 52px;margin:.9em 0}
.du-steps>li::before{content:counter(paso);position:absolute;left:0;top:0;width:36px;height:36px;border:2px solid var(--du-ink);font-family:var(--du-mono);font-weight:500;display:flex;align-items:center;justify-content:center;background:#fff}
.du-sheet{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));border:1px solid var(--du-ink);background:#fff;margin:1.3em auto}
.du-sheet>div{padding:12px 14px;border-right:1px solid var(--du-rule);border-bottom:1px solid var(--du-rule);min-width:0}
.du-sheet>div:nth-child(2n){border-right:0}
.du-sheet b{display:block;font-family:var(--du-mono);font-weight:500;font-size:.74rem;text-transform:uppercase;letter-spacing:.06em;color:var(--du-red)}
.du-sheet span{display:block;font-family:var(--du-head);font-size:1.35rem;font-weight:700;line-height:1.2;margin:.15em 0}
.du-sheet p{margin:.2em 0 0;font-size:.93rem}
dl.du-dl{margin:1em auto}
.du-dl dt{font-weight:700;margin-top:.9em}
.du-dl dd{margin:.2em 0 0 0}
.du-faq details{border-bottom:1px solid var(--du-rule);padding:4px 0}
.du-faq summary{cursor:pointer;font-weight:700;min-height:44px;display:flex;align-items:center;padding:6px 0}
.du-faq details>div{padding:0 0 10px}
.du-more{font-weight:600}
.du-more a{display:inline-flex;align-items:center;min-height:44px}
td a,th a,.du-dl a,.du-note a{display:inline-flex;align-items:center;min-height:44px;min-width:44px}

/* herramienta: desglose por casillas */
.du-tool{background:#fff;border:2px solid var(--du-ink);padding:18px;margin:1.4em auto;max-width:860px}
.du-form{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px 18px}
.du-form>div{min-width:0}
.du-form label,.du-form legend{display:block;font-family:var(--du-mono);font-size:.78rem;text-transform:uppercase;letter-spacing:.05em;margin-bottom:4px}
.du-form input[type=number],.du-form select{width:100%;min-height:44px;border:1px solid var(--du-ink);background:var(--du-sheet);font:inherit;padding:8px 10px;color:var(--du-ink)}
.du-form fieldset{border:0;margin:0;padding:0}
.du-form .du-chk{display:flex;align-items:center;gap:8px;min-height:44px;font-size:.95rem}
.du-form .du-chk input{width:22px;height:22px}
.du-out{margin-top:16px}
.du-out .du-tab td:first-child{font-weight:600}
.du-pill{display:inline-block;font-family:var(--du-mono);font-size:.74rem;padding:1px 7px;border:1px solid currentColor;white-space:nowrap}
.du-pill.si{color:var(--du-red)}.du-pill.no{color:var(--du-ok)}.du-pill.duda{color:var(--du-blue)}

/* pie */
.du-foot{background:var(--du-deep);color:#ece8e1;margin-top:60px;padding:34px 0 26px;font-size:.93rem}
.du-foot a{color:#fff}
.du-foot a:hover{color:#ffd2b8}
.du-foot .du-cols{display:grid;grid-template-columns:1.3fr 1fr 1fr 1fr;gap:26px}
.du-foot .du-cols>*{min-width:0}
.du-foot h2{color:#fff;font-size:1.02rem;margin:0 0 .5em}
.du-foot ul{list-style:none;margin:0;padding:0}
.du-foot li{margin:0}
.du-foot li a{display:inline-flex;align-items:center;min-height:44px}
.du-foot .du-legal{border-top:1px solid #57524b;margin-top:22px;padding-top:14px;font-size:.84rem;color:#d5d0c8}

@media (max-width:980px){
  .du-grid{grid-template-columns:repeat(3,minmax(0,1fr))}
  .du-split,.du-split.du-flip{grid-template-columns:1fr}
  .du-split>.du-fig img{flex:none;height:auto}
  .du-foot .du-cols{grid-template-columns:1fr 1fr}
}
@media (max-width:640px){
  body{font-size:1rem}
  .du-top .du-wrap{gap:4px}
  .du-nav{margin-left:0;width:100%}
  .du-nav a{padding:0 8px;font-size:.9rem}
  .du-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
  .du-form{grid-template-columns:1fr}
  .du-sheet{grid-template-columns:1fr}
  .du-sheet>div{border-right:0}
  .du-find button{padding:0 16px}
  .du-sello{position:static;display:inline-block;margin-bottom:8px}
  .du-foot .du-cols{grid-template-columns:1fr}
  .du-wrap,main>section,.du-crumbs{padding-left:16px;padding-right:16px}
}

/* Aduanas España: quiet paper, green reading accents, panoramic official artwork. */
:root{--du-paper:#fafbf8;--du-sheet:#fff;--du-ink:#24352e;--du-mute:#53635a;--du-rule:#ccd7cb;--du-faint:#e8eee1;--du-blue:#245b42;--du-red:#62753b;--du-head:system-ui,-apple-system,'Segoe UI',sans-serif}.du-top{border-bottom:1px solid var(--du-rule)}.du-menu{display:none}.du-home .du-hero{padding-top:50px!important;padding-bottom:28px!important}.du-hero-layout{display:grid;grid-template-columns:1fr 1fr;gap:52px;align-items:center}.du-hero h1{font-size:clamp(2rem,3.8vw,3.2rem);max-width:22ch}.du-find{box-shadow:none;border:1px solid #70836e}.du-find button{border:0}.du-masthead{margin:34px 0 0}.du-masthead img{width:100%;height:auto;display:block}.du-eyebrow{font:700 .75rem/1.5 system-ui;text-transform:uppercase;letter-spacing:.1em;color:#52694b;margin-bottom:14px}.du-grid{gap:22px}.du-card{border:0;background:transparent}.du-card img{border:0;border-radius:5px}.du-card .du-cell{padding:12px 0}.du-kind{display:none}.du-card small{display:none}.du-card b{font-family:system-ui;font-size:1rem}.du-home-section{padding-top:54px!important;padding-bottom:54px!important}.du-role{display:grid;grid-template-columns:1fr 1.4fr;gap:70px}.du-role h2{max-width:19ch}.du-how{border-top:1px solid var(--du-rule)}.du-how ol{display:grid;grid-template-columns:repeat(3,1fr);gap:40px;list-style:decimal-leading-zero;padding-left:26px}.du-how li{padding-left:8px}.du-how li::marker{color:#6c7b40;font-size:1.1rem;font-weight:700}.du-strong-link,.du-more a{display:inline-flex;align-items:center;min-height:44px;font-weight:700}.du-feature{display:grid;grid-template-columns:1.25fr 1fr;gap:70px;background:#edf2e5;padding-left:36px!important;padding-right:36px!important}.du-feature nav{display:flex;flex-direction:column;justify-content:center}.du-feature nav a{padding:15px 0;min-height:44px;border-bottom:1px solid #c1cfb7}.du-box>h2::before,.du-col>h2::before{display:none}.du-article .du-box{padding-top:40px!important;padding-bottom:30px!important}.du-article main>section{max-width:940px}.du-toc{max-width:940px;margin:15px auto;padding:22px 24px;background:#edf2e5}.du-toc>div{display:flex;flex-wrap:wrap;gap:4px 22px;margin-top:10px}.du-toc a{display:flex;align-items:center;min-height:44px;font-size:.94rem}.du-next-action{background:#f0f4e9}.du-official-step{padding-top:42px!important;padding-bottom:42px!important;border-top:1px solid var(--du-rule)}.du-official-step p{max-width:76ch}.du-guide-figure{margin:25px 0;background:white}.du-guide-figure img{width:100%;height:auto;display:block}.du-guide-figure figcaption{font-size:.9rem;padding:12px}.du-guide-note{background:#eef2e6;padding:16px 20px}.du-fig>a{display:block;min-height:44px}.du-foot{background:#233a2e}.du-tab td{overflow-wrap:anywhere}.du-top .du-brand img{max-width:100px}
@media(max-width:800px){.du-hero-layout,.du-role,.du-feature{grid-template-columns:1fr;gap:22px}.du-how ol{grid-template-columns:1fr;gap:12px}.du-home-section{padding-top:34px!important;padding-bottom:34px!important}.du-feature{padding-left:24px!important;padding-right:24px!important}.du-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:20px 14px}.du-masthead{margin:24px -24px 0}.du-masthead img{height:190px;object-fit:cover;object-position:center}.du-menu{display:block;margin-left:auto;min-height:44px;padding:8px 12px;border:1px solid #83917c;background:#fff;color:#24352e;font:700 15px system-ui}.du-nav{display:none;flex-basis:100%}.du-nav.is-open{display:block}.du-brand{max-width:calc(100% - 74px);gap:9px}.du-brand img{width:82px;height:auto}.du-brand b{font-size:.86rem}.du-brand i{font-size:.63rem}.du-top .du-wrap{gap:8px}.du-hero h1{max-width:24ch}.du-find input{padding:13px 10px;font-size:1rem}.du-find button{padding:0 18px}.du-guide-figure figcaption{padding:10px 0}.du-official-step h2{font-size:1.6rem}}

.du-hero-layout{grid-template-columns:1.15fr 1fr}.du-top .du-wrap{padding-top:13px;padding-bottom:13px}@media(max-width:800px){.du-hero-layout{grid-template-columns:1fr}.du-masthead{margin-left:-16px;margin-right:-16px}.du-home .du-hero{padding-top:30px!important}}