Procedure

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

General Data

Name

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

Type of procedure

Customs

Subject

Customs office

Object

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.

Documents

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
Conclusion: Decision from the responsible body granting or denying authorisation.

Forms

Submit request (online processing)

Resolution deadline

120 calendar day(s)

Resolution body

Tax Agency

Appeals

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

Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero