Tax procedure for submitting customs import declarations.
Applicant: Company - Citizen
AEAT (Tax Agency) offices
The form established in the resolution of the SAD must be used, attaching the documents required by the resolution, based on the type of operation.
Initial step. Submission of the customs declaration
Formalities. Control of the declaration using the computerised risk analysis system.
End. Removal of goods and communication of the provisional assessment made.
Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing