Customs News
View historyA new version 1.11 of the G4 technical guide for the temporary storage declaration of goods has been published, with several new features such as the optionality of the goods code for Community goods, the introduction of instrumental MI items, new types of prior documents that affect the calculation of the customs situation to cover various scenarios, changes in the calculation of the customs situation for non-scheduled air services, clarifications on the validation of the customs situation in G4+D3 declarations, flexibility of the UCR format, simplification of the movement of masters with G5S and clarifications on the deconsolidation of masters.
Replacing Information Note 05/2026 of February 9 on the application of tariff references to products originating in Western Sahara
Which replaces NI GA 08/2021 of March 5 relating to customs franchise and VAT exemption for transfer of residence from a third territory to Spain
Regarding the prior authorization for the import of natural gas provided for in EU Regulation 2026/261
On 02/02/2026, Regulation (EU) 2026/261 of the European Parliament and of the Council of 26 January 2026 on the phase-out of imports of Russian natural gas and preparations for the phase-out of imports of Russian oil, improving the monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938, known as REPowerEU, was published in the Official Journal of the European Union.
From 18/2/26 the import form for individuals in the DUA is replaced by the H1 form, in the path of the Electronic Office Customs/All procedures/Import/Import queries adapted to the Union Customs Code (UCC),
The WCO Secretariat has reported that the customs administrations of the European Union, Norway, Switzerland and the United Kingdom have confirmed their readiness to activate the eATA Carnet system (digital ATA carnet) deployed by the International Chamber of Commerce (ICC).
From June 1, 2026, the eATA system will become operational in these customs territories (30 countries), marking the start of the global transition to the digital ATA carnet. Consequently, the global issuing network must be prepared for the issuance of digital ATA carnets destined for these territories from that date.
Article 3 of Royal Decree-Law 10/2025, of September 23, adopting urgent measures against genocide in Gaza and in support of the Palestinian population (published in the BOE on 09/24/2025), referring to the customs import of products originating from Israeli settlements in the Occupied Palestinian Territory, in its section 2, provides:
"At the proposal of the Ministry of Foreign Affairs, European Union and Cooperation, the Presidency of the State Tax Administration Agency will approve the list of localities and postal codes corresponding to the Israeli settlements in the Occupied Palestinian Territory so that said Agency can comply with the provisions of this article."
By Resolution of December 23, 2025, said list was approved. Having received updated information, it is appropriate to revoke the previous resolution, which is replaced by the Resolution of February 10, 2026, published in today's Official State Gazette (BOE).
The link is attached: Provision 3268 of the Official State Gazette (BOE) No. 38 of 2026
To consider cases of items that may be both subject to and not subject to II. EE. In the fourth digit of the data element 18 09 additional national code, the code/character "Z" - Goods not subject to II.EE has been added to the IMEPIIE table
This will be effective from 23/02/2026
The A-7 declaration registration process has been adapted to allow for the dating of both Summary Declarations of Temporary Deposit (DSDT) and Declarations G4 . The adaptation has been made in the message EDIFACT declaration A-7 and in the manual registration form of the Electronic Office of the AEAT .
The way to fill out the charge document to date a DSDT has not changed, however there are new filling rules for the case of wanting to date G4. The following explains the rules for completing the charge document for DSDT and G4 data:
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