Customs News

We are pleased to announce that the recording of yesterday's webinar, Thursday, October 1, 2026, has been uploaded, where we discussed the latest developments in e-commerce for November 2026. The recording is accessible in the Help section of the e-commerce section. 

In accordance with Annex B of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015, when in an H1 declaration the requested regime code is 53 – inclusion of goods in the temporary import regime – the corresponding Dxx code must be included in box 11 10 (Additional regime).

Next Thursday, October 1, 2026, at 10:00 a.m., we will be holding a one-hour webinar to disseminate information regarding the new requirements introduced by the European Commission for declarations of shipments imported from third countries or territories to a private individual in the EU. Specifically: the obligation to pay a processing fee for these shipments and the obligation to supply product identifiers. We will explain the European regulations that establish them and their implementation in our national system.

A new version of the guide for declarations of low-value shipments (H7) up to 150 euros is published. It incorporates the changes resulting from the entry into force of the Union tax and the product identifiers next November.
The updated diagrams in the guide and on the web services page will be available from Monday, September 28. 
The testing system for low-value shipments will be configured to request product identifiers and calculate the new rate starting October 1st. 

Operators are reminded that requests for rectification motivated by partial allocations or denials of tariff quotas, on certain occasions such as requests to take advantage of residual quotas, may reach a significant volume that makes their immediate management impossible. In order to ensure that these corrections can be carried out within the blocking period established by the European Commission, and that the corresponding applications can consequently be sent and thus not lose the available tariff quota, operators are advised to submit the correction applications as close as possible to the time of the first allocation (preferably on the same day or the day after the allocation).

A new additional code 1255 has been created to be declared compulsorily in the supporting documents box, both of the H1 and of the export declaration that must be submitted in order to adapt to the formalities of the EU-GB Agreement in relation to Gibraltar the situation of those goods that were linked to special regimes in Gibraltar prior to 15 July 2026.

A new version 1.16 of the technical guide has been published G4 for the declaration of temporary storage of goods, whose main novelty is clarifications on the modification procedure, elimination of the obligation to declare the means of transport and the master knowledge number in the deconsolidation messages if the MRN of the master to be deconsolidated in supporting document 1841 and clarification on the use of the instrumental items.

It is reminded that in order to declare the IOSS of a platform it is necessary to be authorized to do so globally (submission of a registration addressed to office D57963, Subd. General Customs Management, or to the office D28976 NATIONAL OFFICE OF CUSTOMS MANAGEMENT AND EXCISE, providing the platform authorization to the declarant for the use of their IOSS number) or sporadic (indication of code 1014 and provision of authorization),

A new version 2.12 of the technical guide for notification of movement of goods in temporary storage is published ( G5v2 ) with changes in the management of discrepancies between G5G notifications that will come into effect on 22/09/2026.

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The new form for submitting the additional data document that must accompany the customs declaration when requesting simplified authorization for a special regime other than transit has been published on the Electronic Headquarters website, updated in accordance with the new Annex A of the RDCAU.

This is the model that should be used from now on.

The link is as follows: https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DC46.shtml