Procedure

Import

General Data

Name

Import

Type of procedure

Taxpayer

Subject

Taxes

Object

Tax procedure for submitting customs import declarations.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

Documents

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.

Procedure/service stages

  • 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.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero