2020 Customs News
News on validations to be carried out with the entry of Brexit from 01 01 2021
In point 1.2 the preference "3" is included and point 1.6 is reworded.
New codes in box 44 of the import SAD.
This envisions the new codes to be used in the import SAD for low-value declarations.
1315 Declaration of the AEO that there is NO RD 330/2008 certification because it is a shipment of up to 5 units and for a private individual
1317 Declaration by the AEO that the transaction is EXEMPT from systematic control (and from RD 330/2008 certification) as it is a shipment of up to 5 units and for a private individual
The declarant/representative must be an AEO of simplifications or complete; the importer must be an individual; the tariff code of Box 33 must have the COM measure and, finally, a number of units must be declared in box 31 that is less than or equal to 5. In addition, if the declared code is 1317, the customs value cannot exceed 150 euros;
In the test environment, the country tables and other parameters of the export (ECS) and transit (NCTS) applications are configured as if BREXIT were to occur on 1.12.2020, instead of 1.1.2021 as in the production environment.
Therefore, from 1 December, it will be possible to test the sending of export and transit declarations as if we were already in 2021 and BREXIT had already taken place.
Version 1.2 of the technical guide for filing G5 notifications
Version 1.2 of the technical guide has been published, which includes:
- Obligatory email declaration for declarant and representative
- New type of means of transport (code 31) for transport orders involving several means of transport in a single G5
- Title 12 with useful clarifications on G5 validations, expected configuration of TST authorisation, Key-MRN conversion of the DSDT at destination, use in deconsolidations and other customs declarations and communication on the procedure to be followed by declarants of means of transport with code 31.
Email declarations for declarants and representatives, if any, will be required for all G5 notifications from 18/01/2021.
As of next Tuesday, 24 November, automatic e-mails will be sent to the declarant and representative to notify them of the dispatches made by the customs offices of the G5 Shipping and Receiving companies affected by the orange or red circuits, in order to speed up the customs procedure for these goods.
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Publication of new revision 1.1 of the Technical Guide for future Export Web Services for the AES System
Review 1.1 of the
Guide for Export Web Services for the exchange of information between Traders and Customs in the new AES System (Automated Export System)
This guide collects messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU). This new review adds the detailed description of invalidation services among other changes.
Remember that the guide includes a section on the planned implementation schedule for the system.
New web service for consulting DSDT information (Download Summary)
The deployment of a new web service is announced that will facilitate the automated consultation of DSDT information (Download Summary).
The technical guide can be found at:
Web service guide for consulting DSDT information
Calendar:
- Testing in pre-production from 9-November
- Started in production on November 17th
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Information Note GA 24/2020 of 8 October concerning the validations of exporter requirements
As of November 4, the submission of export declarations in which the exporter has an EORI of not established in the European Union will not be accepted .
Reminder of new import SAD validations for 10-09-2020
The new validations can be seen in the news piece published on 27-07-2020
Publication of the New Technical Guide for Future Online Export Services for the AES v1.0 system
The first version of the Online Export Services guide for the exchange of information between Operators and Customs is published in the new Automated Export System (AES). This guide collects messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU).
The guide includes a section about the implementation schedule intended for the system
Import. New “not applicable” certificate issued by the Phytosanitary Inspectorate
Since Wednesday 29 July 2020, the option is available to include in the customs import declaration (SAD) phytosanitary certificates indicating that no intervention by the competent non-customs authority is appropriate, even if the tariff position is marked with such a control. These certificates are issued by the general plant health inspection service, which forwards them to the AEAT for use in the SAD.
It is recalled that these certificates are included in the framework of the Single Customs Window, therefore, in case the operator has requested them by referring to the NRM of the import (pre-)declaration, it will not be necessary for them to declare them again in this, and it will be automatically applied to the SAD by the system upon reception of the certificate at the AEAT. Otherwise, they shall be entered in box 44 of the SAD with the code 1414 “PLANT HEALTH. NOT APPLICABLE certificate issued by Phytosanitary Inspectorate
New validations for import SADs
Pre-production testing date: 01 08 2020.
Date of obligatory fulfilment in PROduction: 10 09 2020
The planned testing and implementation schedule is amended and specified
Version 0.2 of the technical guide for the presentation of low-value goods G3
Version 0.2 of the G3 notification technical guide for the presentation of low-value goods has been published.
Publication of the new guide V1.13 on Imports.
- The label referring to the " form of representation " has variations so that it can be modified before the arrival of the goods.
- Publication of the new web service: for modifications of complete pre-declarations (PDC) in box 40 (previous document) exclusively . With this service, only the updated box 40 of a complete pre-declaration (PDC) is allowed to be sent. This modification will also be able to be made via the AEAT’s e-Office.
- calendar
Tests: 23 06 2020.
Production: 08 07 2020. As of this date it will be in production.
As provided for in Article 18 CAU and Article 46 LGT, economic operators with the capacity to work may act in the customs field by means of a representative, with whom resulting administrative actions shall be carried out, unless expressly stated otherwise.
...
Launch of G5 notifications filing
The launch of web services that allow the admission of G5 notifications for the movement of goods in temporary storage is announced for next Tuesday, June 16, 2020 , starting at 09:00 a.m.
From 1 December 2020, it will not be possible to issue a notification of the movement of goods in temporary storage by means of the CUB message (CUSCAR EDIFACT), except in the following cases:
- Movements of goods within the same Customs sub-area.
- Movement of goods from the Union to ADT within the same island in the Canary Islands.
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By Royal Decree-Law 19/2020, of May 26, which adopts complementary measures in agricultural, scientific, economic, employment, Social Security and tax matters to alleviate the effects of COVID-19 , published in the BOE on May 27, the period of non-accrual of late payment interest for deferrals of 52 of Royal Decree-Law 11/2020, of March 31, by which urgent complementary measures are adopted in the social and economic field to face COVID-19, is extended to four months.
Prior to this amendment, it was envisaged that no late payment interest would accrue during the first three months of the deferral.
Due to this change, the Frequently Asked Questions have been updated and published in the following link
Customs Implementation of ICS 2 - Import Control System 2
The European Commission will implement the ICS2 computer system from 15 March 2021 . ICS2 will enable risk analysis for security and protection of summary ## declarations on entry of goods and operators will have to adapt their computer systems to be able to submit these declarations.
NI GA 13/2020 of 23 April
Information note on the taxation of imports of material for disaster victims.
Royal Decree-Law 15/2020 establishes that from April 23 to July 31, 2020 (both included), the 0 percent VAT rate will be applied to imports of goods included in the annex, when the importers (box 8 of the customs declaration) are public law entities, clinics or hospital centers, or private social entities.
New version 1.1 of the ETD tax return technical guide
The publication of a new version (1.1) of the technical guide describing the ETD (electronic transport document as transit declaration) tax return filing service is announced, in order to reference reimbursements for low-value consignments in line with the new eCommerce customs tax returns/notifications (H7 and G3).
The calendar for implementation is as follows:
Testing (pre-production): from the month of September 2020
Production : coordinated with H7/G3 planned for the month of November 2020
Obligation : coordinated with H7/G3 scheduled for the month of January 2021
Subscription to the Customs RSS feed on the Tax Agency’s website is recommended.
New version 1.7 of the code table document for EXS tax returns
The publication of a new version (1.7) of the code table document for EXS tax returns (exit summary tax returns) is announced, in order to reference reimbursements for low value consignments in line with the new eCommerce customs tax returns/notifications (H7 and G3).
The technical guide can be found at:
Filing of Exit Summary tax returns (EXS)
The calendar for implementation is as follows:
Testing (pre-production): from the month of September 2020
Production : coordinated with H7/G3 planned for the month of November 2020
Obligation : coordinated with H7/G3 scheduled for the month of January 2021
Subscription to the Customs RSS feed on the Tax Agency’s website is recommended.
New version 4.6 of the EDIFACT Download Summaries guide
The publication of a new version (4.6) of the EDIFACT Discharge Summaries Guide is announced, in order to provide for the possibility of declaring DSDT consignments grouping low-value consignments for adaptation to the new eCommerce customs tax returns/notifications (H7 and G3).
The technical guide can be found at:
Presentation of Summary Unloading Declarations
The calendar for implementation is as follows:
Testing (pre-production): from 4-May-2020
Production : coordinated with H7/G3 planned for the month of November 2020
Obligation : coordinated with H7/G3 scheduled for the month of January 2021
Subscription to the Customs RSS feed on the Tax Agency’s website is recommended.
The planned testing and implementation schedule is announced:
Testing (pre-production): from the month of September 2020
Production : coordinated with H7/G3 planned for the month of November 2020
Obligation : coordinated with H7/G3 scheduled for the month of January 2021
Subscription to the Customs RSS feed on the Tax Agency’s website is recommended.
Import SAD. Low value SAD H7. Single point of entry.
Technical guide for filing G3 low-value goods
The publication of the Technical Guide for the presentation of low-value goods, corresponding to column G3 of Annex B of the CAU Delegated Regulation (Commission Reg EU No 2015/2446 of 28 July 2015), is announced.
To receive G3 presentation notifications, the web services described in the technical guide are being developed, which will soon be listed in the "G3 - Presentation of low-value goods" section of the AEAT Web Services Directory https://www2.agenciatributaria.gob.es/static_files/common/internet/dep/aduanas/ws.html
The testing and implementation schedule for these web services will be announced in the next few weeks
Technical guidance can be found in G3 Notifications for filing low-value goods and all technical documentation related to the importation of low-value goods (e-commerce) is compiled in E-commerce. E-commerce. Find out more
Subscription to the Customs RSS on the Tax Agency’s website is recommended.
Explanatory note on the coming entry into force of the G5 notification and coexistence with the CUB notification
The launch of the G5 notification service is scheduled for June 2020.
From that moment on, the movement of goods in temporary storage may be notified to the AEAT through the G5 web services described in the guide, with the exception of movements within the same customs sub-enclosure, which will continue to be declared with the Change of Location message ( CUB-CUSCAR in EDIFACT format).
Please note that for sending G5 notifications, it is essential to have the relevant ADT authorisation (box IX/1. Movement of goods).
From 1 December 2020, it will not be possible to issue a notification on the movement of goods in temporary storage by means of the CUB message, except in the following cases:
- Movements of goods within the same Customs sub-area.
- Movements of goods from the Union to ADT within the same island in the Canary Islands .
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End of the validity of version 2 of the EDIFACT Guide to Export SAD tax returns
As announced almost a year ago, version 2 of the EDIFACT Guide to Export SAD declarations will no longer be available on 11 February 2020. Only version 3, effective 20 May 2019, will be available from that day. It is important to note that the Export declaration for version 3 assumes that the operator is ready to manage Export Pre-SADs.
Modifications to EXS web service descriptor ports
The EXS Web Service Descriptor (wsdl) has been updated:
https://www2.agenciatributaria.gob.es/ADUA/internet/es/aeat/dit/adu/adrx/ws/IE615V2.wsdl
The changes consist of:
- The addition of a new port to facilitate connections using digital seal certificates, for operators who require them.
- Modification to the url host of the existing ports. From ".../L/inwinvoc/..." is changed to ".../wlpl/inwinvoc/...". The above urls will continue to work, but it is recommended that you adapt client programs to the new urls.
If you have any questions, please write to the Customs Applications Customer Service Email address: atenusu@correo.aeat.es