Customs News

Finally, it has been considered appropriate not to implement the validation indicated in the news published on November 14, and for this reason it will be removed from the AEAT electronic headquarters.

Starting on 02/05/2024, the validations that will be carried out in the import application will be the following:

1. Document C626 BTI - Decision on binding tariff information (column 1a of Annex A of Delegated Regulation ( EU ) 2015/2446
   1. Existence in the authorization file BTI of Spanish Customs, if the BTI authorization begins with ES.
   2. The applicant for authorization must be the importer of the import declaration.
   3. Document C626: It can only be declared once in the same game.
   4. The flow of the BTI authorization must be the same flow of the declaration that uses it: in this case import.
   5. The authorization status must be resolved.
   6. Authorization Commodity Code Vs. declaration commodity code: It has to be the same. If the authorization is 8 digits long, these must be equal to the first 8 digits of the merchandise code of the import declaration.
2. Document C627 BOI - Decision on binding information on origin (column 1b of Annex A of Delegated Regulation (EU) 2015/2446)
   1. Document C627: It can only be declared once in the same game.

When a deposit link declaration whose gross/net mass has been declared with decimals is declared in box 40 of an import DUA (in the registration of the deposit link declaration) , the import DUA will allow decimals to be declared in the gross/net mass as follows:

1. in box 31 : The gross/net mass may be declared up to 3 decimal places. In the specific case of the gross mass for quantities greater than 1, the decimals may be declared here. This amount of gross mass cannot be greater than the amount in box 35 (gross mass of the batch).
2. box 35 : The gross mass will remain as before, decimals will not be allowed to be declared if the gross mass is greater than or equal to 1.

As of the date of 11-12-2023, declarations type Z - Domiciliation - with a filing date equal to or greater than that date, it will be mandatory to declare the mode of border transport (Cas. 25) for the additional type of declaration (Cas. 1.2) whose value is Z - domiciliation-.

As of November 27, 2023, the following computer validation will be introduced when registering export declarations:
The Border Mode of Transport is mandatory for declarations with additional type Y or Z.

If the export declaration does not meet that requirement, it will be rejected with a validation error indicating this.