Customs office obligations: Self-assessment authorisation

General Data


Customs office obligations: Self-assessment authorisation

Type of procedure



Customs office


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.


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

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency


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 Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero