{"id":2259,"date":"2026-09-18T12:03:22","date_gmt":"2026-09-18T11:03:22","guid":{"rendered":"https:\/\/bulltac.es\/general-terms-and-conditions\/"},"modified":"2026-09-18T12:03:22","modified_gmt":"2026-09-18T11:03:22","slug":"general-terms-and-conditions","status":"publish","type":"page","link":"https:\/\/bulltac.es\/en\/general-terms-and-conditions\/","title":{"rendered":"General Terms and Conditions"},"content":{"rendered":"<h1>General Terms and Conditions<\/h1>\n<p>Last updated: September 18, 2026 \u00b7 Version 0.96 (draft \u2014 provisional shipping rates, pending confirmation of the final rate with GLS; customer service telephone number and publication language also pending, marked in red)<\/p>\n<h2>1. Identification of the Owner<\/h2>\n<p>In compliance with Article 10 of Law 34\/2002 on Information Society Services and Electronic Commerce, users are hereby informed that the owner of this website is:<\/p>\n<table>\n<tbody>\n<tr>\n<th>Company name<\/th>\n<td>IBERO TACTICAL, S.L.<\/td>\n<\/tr>\n<tr>\n<th>Trade name<\/th>\n<td>BULLTAC<\/td>\n<\/tr>\n<tr>\n<th>Tax Identification Number (NIF)<\/th>\n<td>B-04744025<\/td>\n<\/tr>\n<tr>\n<th>Registered office<\/th>\n<td>Calle Sierra de Nevada 23, 04240 Viator, Almer\u00eda, Spain<\/td>\n<\/tr>\n<tr>\n<th>Commercial Registry<\/th>\n<td>Commercial Registry of Almer\u00eda, Volume 1408, Book 0, Page 217, Sheet AL-37440<\/td>\n<\/tr>\n<tr>\n<th>Email address<\/th>\n<td><a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a><\/td>\n<\/tr>\n<tr>\n<th>Telephone and opening hours<\/th>\n<td><a href=\"tel:+34623957759\">+34 623 957 759<\/a> \u00b7 Monday to Friday, 9:00 a.m. to 2:00 p.m.<\/td>\n<\/tr>\n<tr>\n<th>Returns address<\/th>\n<td>Calle Sierra de Nevada 23, 04240 Viator, Almer\u00eda, Spain<\/td>\n<\/tr>\n<tr>\n<th>Website<\/th>\n<td><a href=\"https:\/\/bulltac.es\/en\/\">https:\/\/bulltac.es<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>2. Purpose<\/h2>\n<p>These terms and conditions govern access to and use of the bulltac.es website, as well as the purchase of products through it. The website specialises in the sale of in-house manufactured textile tactical equipment, including backpacks, plate carrier vests, belts, straps, pouches, magazine pouches and first aid bags.<\/p>\n<p>Placing an order implies the customer\u2019s express and unconditional acceptance of these terms and conditions in the version published at the time of purchase. The customer must actively accept them before completing the order, and the system keeps a record of such acceptance. <\/p>\n<p>These terms and conditions are published in [Spanish and English??]. In the event of any discrepancy between the versions, the Spanish version shall prevail. <\/p>\n<h2>3. Types of Customer<\/h2>\n<p>These terms and conditions distinguish between two types of customer, as the applicable rights differ:<\/p>\n<ul>\n<li>Consumer: a natural person who purchases for purposes unrelated to their trade, business, craft or profession. The Consolidated Text of the General Law for the Protection of Consumers and Users (Royal Legislative Decree 1\/2007) applies, including the right of withdrawal and the legal guarantee of conformity. <\/li>\n<li>Professional or business customer: a natural or legal person who purchases in the course of their professional or business activity. In such purchases, the right of withdrawal and consumer warranty regime do not apply; the Spanish Civil Code and Commercial Code shall govern. <\/li>\n<\/ul>\n<p>A customer who provides a company tax identification number (NIF), requests an invoice in the name of a legal entity, or registers as a professional customer will be treated as such for all purposes.<\/p>\n<p>This website is not the sales channel for distributors. Relationships with distributors are governed by the specific agreement entered into between the parties and are managed through the dedicated portal provided for that purpose. <\/p>\n<h2>4. Purchase Requirements<\/h2>\n<p>To place an order, customers must be at least 18 years old, have the legal capacity to enter into contracts, and provide truthful, accurate and complete information.<\/p>\n<p>The website owner may reject or cancel any order where there are reasonable grounds to suspect false information, identity theft or payment fraud, with no obligation other than to refund any amount already charged.<\/p>\n<h2>5. Nature of the Products<\/h2>\n<p>The products sold are technical textile and load-carrying equipment. We do not sell weapons, ammunition, certified ballistic protection, medical devices, or any items subject to the Spanish Weapons Regulation or requiring administrative authorisation for sale. <\/p>\n<h3>5.1 Plate Carriers<\/h3>\n<p>Plate carriers are supplied without ballistic plates or any other protective components. They are modular load-bearing systems and, on their own, do not provide ballistic or trauma protection of any kind. The purchase, compatibility and use of protective plates are the sole responsibility of the customer, who must verify their dimensions, certification and suitability for the intended use.  <\/p>\n<h3>5.2 First Aid Kits and Pouches<\/h3>\n<p>First aid pouches, medical kits and tourniquet holders are supplied empty, without medical supplies or medication, unless expressly stated otherwise on the product page.<\/p>\n<h3>5.3 Intended Use<\/h3>\n<p>The products are intended for professional or sporting use in accordance with their intended purpose and the technical specifications published on the relevant product page. Customers undertake to verify that the product is suitable for the intended use and load before putting it into service, and to comply with the stated maintenance, washing and storage instructions. <\/p>\n<p>The website owner shall not be liable for damage arising from misuse, overloading, modification of the product, or use outside the specified conditions. Nothing in the foregoing limits the rights granted to consumers by law or liability for defective products under applicable legislation. <\/p>\n<h3>5.4 Customisation with Emblems and Insignia<\/h3>\n<p>Products featuring hook-and-loop surfaces for identification patches are supplied without such patches. The purchase or attachment of official emblems, rank insignia or badges does not authorise their use: Article 402 bis of the Spanish Criminal Code penalises the improper public use of a uniform, attire or insignia that falsely confers official status on an unauthorised person. The customer assumes sole responsibility for the use made of such items.  <\/p>\n<h2>6. Purchase Process and Formation of the Contract<\/h2>\n<ol>\n<li>Selection of products and addition to the shopping cart.<\/li>\n<li>Identification or registration and completion of billing and shipping details.<\/li>\n<li>Selection of the shipping method and payment method.<\/li>\n<li>Review of the order summary, including an itemised breakdown of the total price.<\/li>\n<li>Express acceptance of these terms and conditions and the Privacy Policy.<\/li>\n<li>Confirmation by clicking the \u201cPay for Order\u201d button.<\/li>\n<\/ol>\n<p>Before confirming the order, the customer may modify the information entered and correct any errors. Once the order has been confirmed, an acknowledgement of receipt will be sent by email. <\/p>\n<p>The contract is formed when the website owner confirms the availability of the products and accepts the order. Such confirmation will be sent by email within a maximum of 24 business hours. The automatic acknowledgement of receipt of the order does not, in itself, constitute acceptance. <\/p>\n<p>The electronic document formalising the contract is archived, and the customer may request a copy at any time.<\/p>\n<h2>7. Prices and Taxes<\/h2>\n<p>Prices are stated in euros and include the applicable VAT. Shipping costs are calculated and displayed before the order is confirmed and are not included in the product price. <\/p>\n<p>For shipments to the Canary Islands, Ceuta and Melilla, prices are shown without VAT, as these transactions are treated as exports. Any applicable import taxes and charges (IGIC, IPSI, DUA customs clearance fees and customs handling charges) shall be borne by the customer and are not included in the product price or shipping costs. <\/p>\n<p>The website owner reserves the right to change prices at any time, without affecting orders that have already been accepted. In the event of a clear and obvious error in the published price, the customer will be informed as soon as possible and may either confirm the order at the correct price or cancel it and receive a full refund. <\/p>\n<h2>8. Payment Methods<\/h2>\n<p>The following payment methods are accepted:<\/p>\n<ul>\n<li>Credit or debit card via the Redsys payment gateway, with strong customer authentication (3D Secure).<\/li>\n<li>Bank transfer, which must be completed within a maximum of 5 calendar days from order confirmation. If payment has not been received within this period, the order will be automatically cancelled.<\/li>\n<\/ul>\n<p>Payment details are transmitted securely and encrypted directly to the payment service provider. The website owner does not store full card numbers. <\/p>\n<h2>9. Stock Availability<\/h2>\n<p>The product availability displayed on the website is indicative only and may not reflect actual stock levels at the exact time of purchase.<\/p>\n<p>If, after the order has been placed, the product is unavailable, the website owner will inform the customer within a maximum of 48 business hours and offer the following options: wait until the product is restocked, with an estimated availability date provided; replacement with a product of equivalent characteristics and price, subject to the customer\u2019s express acceptance; or cancellation of the order with a full refund, which will be issued without undue delay and, in any event, within 14 calendar days.<\/p>\n<p>For orders containing multiple items, the website owner may ship the available items separately, at no additional shipping cost to the customer, unless the customer states a preference for a single shipment.<\/p>\n<h2>10. Delivery Times and Shipping Costs<\/h2>\n<h3>10.1 Order Preparation and Delivery Times<\/h3>\n<p>Orders confirmed and with payment verified before 12:00 noon (mainland Spain time) on a business day are prepared and handed over to GLS on the same day. Orders confirmed after that time, or on a Saturday, Sunday or public holiday, are prepared on the next business day.<\/p>\n<p>In any event, the order will be handed over to GLS within a maximum of 48 business hours from confirmation of payment, except in the event of temporary peaks in demand or force majeure, in which case the customer will be informed.<\/p>\n<p>Shipments are made via GLS. The estimated delivery times, calculated from the date of dispatch, and the applicable shipping costs are as follows:    <\/p>\n<table>\n<thead>\n<tr>\n<th>Destination<\/th>\n<th>Estimated Delivery Time<\/th>\n<th>Shipping Costs<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mainland Spain \u2014 Standard Shipping<\/td>\n<td>48\u201372 hours<\/td>\n<td>\u20ac5.50 \u00b7 Free for orders over \u20ac50<\/td>\n<\/tr>\n<tr>\n<td>Balearic Islands<\/td>\n<td>72 hours (estimated)<\/td>\n<td>\u20ac12.00 \u00b7 Free for orders over \u20ac90<\/td>\n<\/tr>\n<tr>\n<td>Mainland Portugal<\/td>\n<td>72 hours (estimated)<\/td>\n<td>\u20ac12.00 \u00b7 Free for orders over \u20ac90<\/td>\n<\/tr>\n<tr>\n<td>Canary Islands, Ceuta and Melilla<\/td>\n<td>Currently unavailable<\/td>\n<td>Destination not currently enabled \u00b7 Shipping quote available on request at <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>; taxes and customs charges are borne by the customer<\/td>\n<\/tr>\n<tr>\n<td>Made-to-Order Production<\/td>\n<td>Subject to prior consultation<\/td>\n<td>According to destination, based on the rates shown in this table<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Delivery times are estimates, exclude weekends and public holidays, and do not begin to run while the order is pending payment confirmation.<\/p>\n<p>In any event, unless expressly agreed otherwise, delivery will take place within a maximum of 30 calendar days from the date the contract is entered into. If the website owner fails to meet this deadline, the consumer may require delivery within an additional reasonable period and, if delivery still does not take place, may terminate the contract and receive a refund of all amounts paid. <\/p>\n<h3>10.2 Delivery<\/h3>\n<p>Shipments are delivered by GLS to the address provided by the customer. Deliveries cannot be made to P.O. boxes. <\/p>\n<p>The customer must check the condition of the packaging at the time of delivery and note any visible damage on the carrier\u2019s delivery receipt. Any such damage must also be reported to <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a> within 24 hours. Failure to make such a note may make it more difficult to submit a claim to the carrier, without affecting the consumer\u2019s statutory rights. <\/p>\n<p>If, after two delivery attempts, the package cannot be delivered for reasons attributable to the customer and is returned to the sender, the website owner may charge the customer for the return shipping costs and the costs of reshipping the order.<\/p>\n<p>The risk of loss or damage passes to the consumer when the consumer, or a third party designated by the consumer, takes physical possession of the products. Where the carrier is chosen by the customer and is not offered by the website owner, the risk passes when the products are handed over to the carrier. <\/p>\n<h2>11. Made-to-Order and Customised Products<\/h2>\n<p>Product customisation (embroidery, screen printing, specific colours or camouflage patterns, size adjustments, or other configurations requested by the customer) is available upon prior consultation via pedidos@bulltac.es. It is not available as a direct option through the website\u2019s standard purchasing process. <\/p>\n<p>Where a customised order is agreed, it will be manufactured specifically in accordance with the specifications agreed with the customer. Before production begins, the customer will receive written confirmation of the agreed specifications (measurements, colours, text or other elements) for approval. Once approved, no changes or cancellations will be accepted, and the right of withdrawal will not apply, in accordance with Article 103(c) of Royal Legislative Decree 1\/2007.  <\/p>\n<p>The customer is responsible for the accuracy of the information provided and warrants that they hold the necessary rights or authorisations for any logos, emblems or text they request to be reproduced, and shall indemnify the website owner against any third-party claims arising in this regard.<\/p>\n<h2>12. Right of Withdrawal (Consumers Only)<\/h2>\n<h3>12.1 Withdrawal Period and Procedure<\/h3>\n<p>The consumer has 14 calendar days to withdraw from the contract without giving any reason and without penalty. The withdrawal period begins on the day the consumer, or a third party designated by the consumer, takes physical possession of the goods. If the order consists of several goods delivered separately, the period begins on the day the last item is delivered. <\/p>\n<p>To exercise this right, the consumer must communicate their decision unequivocally by email to <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>, stating the order number and the products to be returned, or by using the form set out in Annex I. It is recommended that a return authorisation number be requested in advance to facilitate processing, although this is not a condition for exercising the right of withdrawal.<\/p>\n<h3>12.2 Return of Products<\/h3>\n<p>The consumer must return the products without undue delay and, in any event, no later than 14 calendar days from the date on which they communicate their decision to withdraw.<\/p>\n<p>The direct cost of returning the products shall be borne by the consumer.<\/p>\n<p>The consumer shall only be liable for any diminished value of the goods resulting from handling beyond what is necessary to establish their nature, characteristics and functioning. Customers are advised to return the products with their original packaging, labels and accessories. <\/p>\n<h3>12.3 Refund<\/h3>\n<p>The website owner will refund all payments received, including standard delivery costs, without undue delay and, in any event, no later than 14 calendar days from the date on which they are informed of the consumer\u2019s decision to withdraw. The refund will be made using the same payment method used for the original purchase, unless expressly agreed otherwise, and at no cost to the consumer. <\/p>\n<p>The website owner may withhold the refund until the goods have been received or until the consumer provides proof that they have returned them, whichever occurs first.<\/p>\n<p>If the consumer selected a delivery method that was more expensive than the standard option, the additional cost will not be refunded.<\/p>\n<h3>12.4 Exceptions<\/h3>\n<p>The right of withdrawal does not apply, in accordance with Article 103 of Royal Legislative Decree 1\/2007, to goods made to the consumer\u2019s specifications or clearly personalised (Section 11), or to goods which, after delivery and by their nature, have become inseparably mixed with other items.<\/p>\n<h2>13. Exchanges and Commercial Returns<\/h2>\n<p>Irrespective of the statutory right of withdrawal, the website owner accepts exchanges for a different size, colour or model within 14 days of delivery, provided that the product is unused, in perfect condition, and returned with its original packaging and labels.<\/p>\n<ul>\n<li>A prior request must be made by email to <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>, stating the order number and the reason for the exchange.<\/li>\n<li>The first exchange for each order is free of charge: the website owner will arrange collection of the product from the customer\u2019s address via GLS and will cover both the collection cost and the cost of shipping the replacement product.<\/li>\n<li>From the second exchange onwards for the same order, the costs of collection and reshipping shall be borne by the customer.<\/li>\n<li>Made-to-order products cannot be exchanged.<\/li>\n<li>If the replacement product has a higher price, the customer must pay the difference; if it has a lower price, the difference will be refunded.<\/li>\n<\/ul>\n<h2>14. Order Cancellation and Modification<\/h2>\n<p>The customer may request the cancellation or modification of an order provided that it has not yet been dispatched, by contacting <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>. Once the order has been dispatched, the withdrawal or returns procedure must be followed. <\/p>\n<p>Made-to-order products may only be cancelled before approval of the proof or before production has begun.<\/p>\n<p>The website owner may cancel an order, after informing the customer and issuing a full refund, in cases of stock unavailability, an obvious pricing error, inability to ship to the destination, or reasonable suspicion of fraud.<\/p>\n<h2>15. Legal Guarantee of Conformity<\/h2>\n<p>Products sold to consumers are covered by a three-year legal guarantee of conformity from the date of delivery, in accordance with Articles 114 et seq. of Royal Legislative Decree 1\/2007, as amended by Royal Decree-Law 7\/2021.<\/p>\n<p>During the first two years, any lack of conformity that becomes apparent is presumed to have existed at the time of delivery, unless proven otherwise.<\/p>\n<p>The right to bring a claim is subject to a five-year limitation period from the date on which the lack of conformity becomes apparent.<\/p>\n<p>The consumer may choose between repair and replacement, unless either option is impossible or disproportionate. Alternatively, the consumer may request a price reduction or termination of the contract. <\/p>\n<p>Repair or replacement will be carried out free of charge, within a reasonable period of time and without significant inconvenience to the consumer.<\/p>\n<p>The guarantee does not cover defects resulting from normal wear and tear, overloading, misuse or use contrary to the instructions, unauthorised repairs or modifications, failure to comply with washing, maintenance and storage requirements, or use of the product outside its technical specifications.<\/p>\n<p>Procedure for making a warranty claim: the customer must contact <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>, stating the order number or attaching the invoice and describing the defect. The website owner will inform the customer how to return the product for inspection and will cover the shipping costs associated with exercising the legal guarantee. <\/p>\n<h2>16. Invoicing<\/h2>\n<p>An invoice is issued for each order and sent electronically to the email address provided. The customer expressly agrees to receive the invoice in electronic format, without prejudice to their right to request a paper copy. <\/p>\n<p>Professional customers must provide their full tax details (company name, tax identification number (NIF), and registered tax address) before completing the order. Amended invoices will not be issued for incorrect tax details provided after the order has been dispatched. <\/p>\n<h2>17. International Shipping and Customs<\/h2>\n<p>The website owner currently ships to mainland Spain, the Balearic Islands and mainland Portugal. Shipments to the Canary Islands, Ceuta and Melilla are not currently available and can only be arranged upon prior request at <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>. Shipping to the rest of the European Union is pending activation and, until then, is not offered as an option during the checkout process. The customer is responsible for knowing and complying with the laws of their country regarding the import, possession and use of the products purchased, as well as for paying any applicable customs duties, taxes and customs clearance fees, which are not included in the price.   <\/p>\n<p>The website owner reserves the right not to process orders destined for countries subject to restrictive measures or embargoes, or where the export of the product requires administrative authorisation that has not been obtained.<\/p>\n<h2>18. Customer Service and Complaints<\/h2>\n<p>For any enquiry, issue or complaint, customers may contact <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a> or call <a href=\"tel:+34623957759\">+34 623 957 759<\/a>, Monday to Friday, from 9:00 a.m. to 2:00 p.m. Complaints will be answered within a maximum period of one month. <\/p>\n<p>The website owner has official complaint forms available to consumers, which may be requested at <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a><\/p>\n<p>The website owner is not a member of the Consumer Arbitration System.<\/p>\n<h2>19. Intellectual and Industrial Property<\/h2>\n<p>All content on the website (including text, photographs, technical data sheets, designs, logos, trademarks and code) is owned by IBERO TACTICAL, S.L. or by third parties who have authorised its use, and is protected by intellectual and industrial property laws.<\/p>\n<p>Their reproduction, distribution, public communication or modification is prohibited without prior express written authorisation. The sale of a product does not imply the transfer of any rights relating to the trademarks or designs incorporated into it. <\/p>\n<h2>20. Data Protection<\/h2>\n<p>The processing of personal data provided is governed by Regulation (EU) 2016\/679 and Organic Law 3\/2018, under the terms set out in the Privacy Policy and Cookie Policy published on the website, which form an integral part of these terms and conditions.<\/p>\n<h2>21. Force Majeure<\/h2>\n<p>The website owner shall not be liable for any failure or delay in performing its obligations where this is due to force majeure or unforeseen circumstances, including strikes, serious transport disruptions, supplier shortages, administrative restrictions, natural disasters, or widespread failures of utilities or telecommunications. In such cases, the customer will be informed and, if the circumstances continue for more than 30 days, either party may terminate the contract, with a refund of all amounts paid. <\/p>\n<h2>22. Amendment of the Terms and Partial Invalidity<\/h2>\n<p>The website owner may amend these terms and conditions at any time. Any amendments will not have retroactive effect on orders already accepted, which will be governed by the version in force at the time of purchase. If any provision is declared invalid or unenforceable, such declaration will not affect the validity of the remaining provisions, which will remain in full force and effect.  <\/p>\n<h2>23. Governing Law and Jurisdiction<\/h2>\n<p>These terms and conditions are governed by Spanish law.<\/p>\n<p>For contracts entered into with consumers, any disputes shall be submitted to the courts and tribunals of the consumer\u2019s place of residence, and this jurisdiction may not be waived.<\/p>\n<p>For contracts entered into with professional or business customers, the parties expressly submit, waiving any other jurisdiction that may apply, to the courts and tribunals of Almer\u00eda.<\/p>\n<h2>Annex I. Withdrawal Form<\/h2>\n<p>(Complete and return this form only if you wish to withdraw from the contract. Use of this form is not mandatory.)<\/p>\n<p>For the attention of IBERO TACTICAL, S.L., Calle Sierra de Nevada 23, 04240 Viator, Almer\u00eda, Spain, <a href=\"mailto:pedidos@bulltac.es\">pedidos@bulltac.es<\/a>:<\/p>\n<p>I hereby give notice that I withdraw from my contract of sale of the following goods:<br \/>\n_______________________________________________________________<br \/>\nOrder number: ______________ Received on: ______________<br \/>\nConsumer\u2019s name: ______________________________________________<br \/>\nConsumer\u2019s address: ___________________________________________<br \/>\nSignature (only if submitted on paper): _________________________<br \/>\nDate: ______________<\/p>\n","protected":false},"excerpt":{"rendered":"<p>General Terms and Conditions Last updated: September 18, 2026 \u00b7 Version 0.96 (draft \u2014 provisional shipping rates, pending confirmation of the final rate with GLS; customer service telephone number and&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-2259","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>General Terms and Conditions - Bulltac<\/title>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"General Terms and Conditions - Bulltac\" \/>\n<meta property=\"og:description\" content=\"General Terms and Conditions Last updated: September 18, 2026 \u00b7 Version 0.96 (draft \u2014 provisional shipping rates, pending confirmation of the final rate with GLS; 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