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Classification of goods. TARIC

How to find out the exact amount of import duties and VAT. Export aid and trade policy applicable to goods

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IAV Application

How can I request that the customs authorities classify the merchandise using a IAV ?

By means of an application which may be submitted to the competent customs authority of the Member State in which the applicant is established or to the competent customs authority of the Member State in which the information is to be used.

The request must be made in writing in all cases, and may be made to the Spanish customs authorities using the following methods:

  1. The form established in the Delegated Regulation ( EU ) No. 2016/341 of the Commission of December 17, 2015, which can be accessed from the Tax Agency website.
  2. Through the Procedures section on this page.

In this IAV form, the applicant agrees that these data and, where applicable, any photographs, sketches, brochures, etc., may be included in a database of the European Commission and that such data, including any photographs, sketches, brochures, etc., submitted with the application or obtained (or available) by the administration and not marked as confidential in boxes 2 and 9 of this application, may be disclosed via the Internet .

The validity of the IAV is three years from the date on which the decision takes effect, unless the tariff nomenclature is modified.