Guarantee and payment: Authorisation to defer duties payment (no single operation)
Authorisation. Authorisation procedure to defer custom duties payment, provided it is not granted for a single operation
Tax Agency Electronic Office.
Submit request in accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446
Start: Submission of request by the interested party.
Procedure: Verification of the requirements established for obtaining the corresponding authorisation
Conclusion: Decision from the responsible body granting or denying authorisation.
120 calendar day(s)
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.
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.
Electronic DNI, Electronic certificate, PIN number
Level 4: Online processing