Procedure

Special schemes: Authorisation for the use of a temporary import, final destination, inward processing or outward processing in situations to which Art. 163 of the Delegated Regulation applies

General Data


Name

Special schemes: Authorisation for the use of a temporary import, final destination, inward processing or outward processing in situations to which Art. 163 of the Delegated Regulation applies

Type of procedure

Customs

Subject

Customs

Object

Request for authorisation to join specific special customs schemes in the case that Article 163 of Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 applies.

Responsible body

Tax Agency

General information on the procedure


Start method

interested party

Applicant: Empresa

Place of presentation

Online

Documents

Documentation required by the regulations

Procedure/service stages

Start: Request submission.
Procedure: Verification of the requirements established for obtaining the corresponding authorisation
Conclusion: Decision from the responsible body granting or denying authorisation.

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency

Appeals

Reversal. Time period: 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.

Appealing a Tax Agency decision. Time period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. 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


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero