Special schemes: Authorisation of country of final destination.

General Data


Special schemes: Authorisation of country of final destination.

Type of procedure





Procedure to grant authorisation of the special regime of the final destination country.

Responsible body

National Tax Administration Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

  • Online


In accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446.

Procedure/service stages

  • Start: Presentation of the request.

  • Procedure: Verification of compliance with the requirements for obtaining the corresponding preferential tariff.

  • End: Ruling from the competent body to concede or deny the requested authorisation.

Resolution deadline

120 calendar days

Resolution body

National Tax Administration Agency


Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.

Economic-Administrative Appeal: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be appealed.

Information concerning electronic procedure

Identification system

Electronic ID, Electronic certificate, PIN number

Interactivity level

Level 4: Electronic processing


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero