Guarantee and payment: Authorisation to defer duties payment (no single operation)

General Data


Guarantee and payment: Authorisation to defer duties payment (no single operation)

Type of procedure



Customs office


Authorisation. Authorisation procedure to defer custom duties payment, provided it is not granted for a single operation

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa

Place of presentation

  • Tax Agency Electronic Office.


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

Procedure/service stages

  • Start: Submission of request by the interested party

  • Procedure: Verification of the requirements established for obtaining the corresponding authorisation

  • End: Decision from the responsible body granting or denying authorisation.


Submit request (online processing)

Resolution deadline

120 calendar day(s)

Resolution body

Tax Agency


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.

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