Electronic transport document as a transit declaration (ETD)

General Data


Electronic transport document as a transit declaration (ETD)

Type of procedure



Customs office


The electronic transport document (ETD) shows the goods to be loaded on a ship or aircraft. This procedure lets an electronic transport document be used as a customs declaration for the inclusion of the goods in the transit system. This is one of the simplifications to be introduced in the Customs Code and its implementing regulations.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Ciudadano - Empresa

Place of presentation

  • Online, at the Tax Agency e-Office.


Electronic transport document (ETD) with the requirements established in the applicable regulations, as long as the sea or air haulage company has authorisation issued by the relevant Customs authorities.

Procedure/service stages

  • Start: presentation of the electronic transport document as a transit declaration.

  • Procedure: checks based on an applicable risk management system.

  • End: acceptance or rejection of the customs declaration presented.


Submission (Online processing)

Resolution deadline

6 Month

Resolution body

Tax Agency


Reconsideration: within the period of one month, optional, 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, within the period of one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, PIN number

Interactivity level

Level 4: Online processing


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero