Procedure

Customs office obligations: Self-assessment authorisation

General Data


Name

Customs office obligations: Self-assessment authorisation

Type of procedure

Customs

Subject

Customs office

Object

Authorisation procedure for the faculty provided for in Article 185 of the Customs Code, through which the customs authorities may authorise an economic operator to carry out certain customs formalities.

Responsible body

Tax Agency

General information on the procedure


Start method

interested party

Applicant: Empresa

Place of presentation

Online.

Procedure/service stages

Start: Request submission
Procedure: Verification of the requirements established for obtaining the corresponding authorisation.
End: Agreement of the competent body to concede or deny the requested authorisation.

Forms

Request according to Annex A of Delegated Regulation (EU) 2015/2446 (Online processing)

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