Applications to customs authorities not included under other procedures

General Data


Applications to customs authorities not included under other procedures

Type of procedure





General processing of applications made to customs authorities within the framework of the powers conferred to the customs authority by national or EU legislation and not specifically included in other procedures

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • Tax Agency offices.

Procedure/service stages

  • Start: Submission of application.

  • Procedure: Verification of the origin of the application

  • End: Granting or rejection of the corresponding application.

Resolution deadline

6 Months

Resolution body

Administrator, Head or Manager of the Customs and Excise Department, depending on the type of application


Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It will be addressed to the administrative body that made the appealable decision

Reconsideration: Application 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 (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)

Código Aduanero y disposiciones de aplicación del Código Aduanero