Filing declarations for low-value shipments

In relation to the customs clearance of goods with intrinsic value not exceeding €150, in the territory of the Canary Islands, once the transitional period has ended and taking into account the publication of the Resolution of November 2, 2021, of the Director of the Canary Islands Tax Agency ( ATC ) which clarifies the conditions for the dispatch of low value shipments exempt from the Canary Islands General Indirect Tax through the H7 declaration ( BOIC of November 5), which establishes some specialties, notably the obligation to record the NIF of the recipient and its exemption under certain conditions.

It is therefore considered appropriate to inform about the importation of low-value shipments in the Canary Islands, which, in compliance with the regulatory framework, will be carried out using the same procedure as that used in the Peninsula and the Balearic Islands, subject to the following special requirements:

1. Codes F48 ( IOSS ) and F49 (Special Agreements) for referring to special VAT regimes not applicable in the Canary Islands.
2. The exporter's tax identification number must be entered in the case of shipments to the Canary Islands from the territory VAT , except in the case of shipments between individuals (code C08) or delivery of documentation or material printed (keys C35 and C36)
3. When the procedure provided for in Appendix XVI of the Resolution of DUA is used, using the H7 declaration when introducing goods into the Canary Islands, an exit certificate accessible from the portal of the AEAT , (in the procedures available in relation to electronic commerce) as proof of the exemption from article 21 of Law 37/1992.
4. Exemption codes will be used with the following meaning:
   • C07: art.14.11 Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands
   • C08: art. 14.3.28 Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands
   • C16: art. 14.1.2 Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands
   • C35: art. 14.3. 17 Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands
   • C36: art. 14.3. 34 Law 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands
5. The Resolution of the Director of the ATC of November 2, 2021, ( BOIC of November 5) provides that: “In the H7 declaration it is mandatory to include the NIF of the importer. Exceptionally and when it is not a self-shipment, the transport company in charge of delivering the shipment or the declarant may carry out the required customs and import tax formalities, presenting the H7 declaration on behalf of the recipient of the good (taxable importer). without the identification of the NIF of this, as long as the shipment is made with all expenses paid and no additional expenses are passed on to the recipient at the time of delivery of the merchandise. the presentation of the H7 import declaration. This possibility of non-identification of the NIF will require authorization from the Canary Islands Tax Agency, the competent body for its processing and resolution being the person holding the Large Taxpayers and Import and Special Taxes Unit”

When operators authorized by the ATC make use of this simplification that exempts them from the obligation to record the NIF of the recipient, they must record instead the number 89890029A followed by the name and surname or company name and the address of the recipient of the shipment. The use of this simplification determines that the declarant acts under indirect representation.