2021 Customs News
Please note that since November 10, the test environment for the Export Web Services of the AES System (Automated Export System) has been available for the exchange of information between Operators and Customs, through XML messages, in line with the Customs Code of the Union (CAU).
The structure and operation of these messages are included in the Technical Guide for future Export Web Services for the AES System.
We also remind you that from 04/22/2023, the AES system Web Services will be mandatory, since from that date EDIFACT messages for export declarations will not be accepted.
Update of INCOTERMS codes and the Nature of the Transaction (annexes V and XII of the SAD Resolution) as of January 1, 2022
Commission Implementing Regulation 2020/1197 of 30 July 2020, establishing technical specifications and modalities pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council modifies the “Nature of the Transaction” with entry into force on January 1, 2022.
At the same time, reference is made to the INCOTERMS established by the International Chamber of Commerce as those applicable for the purposes of foreign trade statistics.
According to the above, the new codifications are attached.
See the versioning of the import guide in its version v 1.16
In the XML guide, in its version 1.15, the specifications of how it is declared are detailed, in the Cas. 40, the MRN of a customs warehouse declaration.
In this box 40, in its extended information, you will find the details:
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The following changes will be introduced as of 17 November 2021.
1.- Recipient.
For representation character 3: It is not necessary to declare code 1018 in the supporting documents box. Modification of rule R111.
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The following changes will be introduced as of 15 November 2021.
Low value declarations, H7, in the Canary Islands.
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H2- customs warehouse declaration. No declaration of documents Y023, Y024, Y025, Y027
As of November 8, 2021, AEO documents Y023, Y024, Y025, Y027 will not be declared and the system will automatically mark the corresponding AEO (AEOC, AEOF, AEOS) if applicable, to the depositor (as Y023 did), the declarant (as Y024 did), the representative (as Y025 did) or the holder of the deposit (as Y027 did). If declared, the system will generate an error to avoid inconsistencies with the automatic validation.
New wording in section [2] of R23. The R111 does not vary.
[2] See R111 for when a 1018 filing is required. This code 1018 will imply that the Importer Identifier must be declared and valid.
The H7 LSSD state table lists the correct states. Those that were not used are eliminated and others are redefined. This table is similar to the one presented in the H7 state diagram.
New status change possible at customs. When the declaration is in NL it can be changed to H1 if it is not previously held by customs. The H7 state diagram is updated.
Version 1.2 of the G3 notification technical guide for the presentation of low-value goods is published.
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Customs treatment of the re-import of processed products after repair in the United Kingdom
It is now possible to file Intrastat test returns with the new fields required for transactions from 2022 onwards.
New version 4.0 of Intrastat's EDIFACT guide published. Includes a new NAD segment of items, which will be operational for 2022 returns.
The changes that will come into force on October 18 are included in the import, export and transit documents that carry out operations related to the deposit regime, according to what was stated in the information note published in June 2021.
H7. Reminder of the new validation in H7 from 04 10 2021.
As published in the H7 guide in Version V3.9, from 04 10 2021 the new wording of R32 will come into force.
It is mandatory to declare the identifier of the exporter when the country of the Exporter is ES, XC and XL . Not applicable to C08, C16, C35 or C36. Tags<Exporter> .<identificationNumber> .
A new version 4.7 of the EDIFACT Unloading Summaries guide has been published, which includes the ZIC customs situation code to cover inter-island movements of EU goods in the Canary Islands.
As communicated in Information Note NI GA 22/2021, dated July 22, as of October 4, H7 declarations that directly date non grouping Temporary Deposit Declaration items will be rejected without presentation of G3 (particular eCommerce flow).
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H7. New release Version V3.9
H7. New release Version V3.8
The company name to be declared for the auxiliary NIF, Particular ecommerce without NIF, must be the real company name of the importer.
Information on medical devices based on the EU-Switzerland Mutual Recognition Agreement (MRA)
Since the beginning of June, it is possible to optionally declare the declarant's email in version 3 of the web service (IE615V3). As announced, from now on, and provided that the email has been declared, customs clearance of EXS with an orange or red circuit will be communicated by email, in order to speed up the process of reshipping the affected goods.
Although there is no planned date for the closure of version 2, EXS filers are advised to plan to move their systems to version 3.
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The new import declaration guide adapted to the UCC is published, referring to non-simplified declaration scenarios.
The scenarios and rules and conditions to be applied to this guide are published in a separate document:
- “Import scenarios adapted to the UCC - Import declaration for non-CCI declarations”.
- “Rules and conditions adjusted to the EUCDM and Spanish Customs.”
The outlines for the various scenarios, as well as the scenarios and their outlines for simplified H1 declarations, will be published shortly.
New version 1.13 of the technical guide "General aspects of the presentation of the Exit Summary Declaration (EXS)" is published, which will be renamed "Guide to the presentation of EXS declarations" and will now integrate the "Conditions and Rules" document
NI GA 14/2021 of 1 June, concerning the transition from the Community Code DVD system to the new CAU DVD system, has been published on the Customs portal in the Information Notes section
Currently, the computer system allows numbered transits in a different area than the Temporary Storage Declaration where the merchandise is located, validating only that the province of the dispatch area is the same. As this is no longer the usual practice, validation will be closed from 1 June so that the numbering area of the transits coincides with that of the Temporary Storage Declaration.
Errata: News of the day 17 05 2021
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The declarant's address will be mandatory after eliminating the additionalInformation code 00500 that made it optional when the importer and declarant were the same person.
Additional procedure code. Rule R111: is redefined in the section "Franchise Code and valid representation character.
The additionalReference tag is removed.
A SupportingDocuments tag is changed to a TransportDocument: shipping number (required).
It's just this rectification. There is no new version.
From May 17, 2021, only the GRN guarantee declaration will be accepted within the scope of the AEAT. Starting next May 17, 2021, to carry out foreign trade operations in which the provision of a guarantee is mandatory for their implementation, it will be necessary that the GRN of the individual or global guarantee that appears in the customs declaration corresponds to the format established for said guarantees in accordance with the provisions of Regulation EU 952/2013 of the European Parliament and of the Council approving the Customs Code of the Union and in its delegated and implementing acts respectively approved by Regulation EU 2015/ 2446 of the Commission and EU Regulation 2015/2447.
Export declarations to other EU States and Northern Ireland
New version 1.12 of the technical guide "General aspects of the presentation of the Exit Summary Declaration (EXS)" is published.
The import system described in this guide includes the technical specifications for external communication of the electronic IMPORT system in Spain (with references to the European centralized import clearance system).
This system has been created according to the common data requirements established by COMMISSION DELEGATED REGULATION (EU) 2021/234 for the exchange of information between operators and the customs authority.
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Revision 1.3 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published. 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 revision adds detailed descriptions of new services among other changes.
Remember that the guide includes a section on the planned implementation schedule for the system.
Version 1.1 of the G3 notification technical guide for the presentation of low-value goods is published.
The technical guide can be found at:
G3 notifications for the presentation of low-value goods
and any attached documentation will be located in the following section of the Portal:
E-Commerce. E-commerce
On March 16, 2021 the Tax Agency will proceed to change the electronic certificates used to offer services to taxpayers. This change will allow users to continue accessing the services of the Tax Agency's Electronic Office without the risk of being prevented from accessing the browser they normally use.
The new electronic certificates will be signed by the certification service provider GlobalSign . These electronic certificates are recognized by major browsers and the Java virtual machine. The domains affected by this change are: agenciatributaria.gob.es, agenciatributaria.es and aeat.es.
Version 1.2 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). This new revision adds detailed descriptions of new services among other changes.
Remember that the guide includes a section on the planned implementation schedule for the system.
Version 1.0 of the G3 notification technical guide for the presentation of low-value goods is published.
Any attached documentation will be located in the following section of the Portal: E-Commerce. E-commerce
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Today 15 02 2021, the H7 application - low value shipments and all related applications goes into operation in Production: G3 - activation of H7, ENS, EXS/ETD, as well as DSDT (temporary storage summary declaration): in the low-value grouping item knowledge and low-value shipping numbers declared as knowledge in a particular scenario.
Since January 1, 2021, within the framework of the European Union/United Kingdom Trade and Cooperation Agreement, mutual recognition of the Authorized Economic Operator authorization between both parties is in force.
Recognition extends exclusively to AEO type S, security and protection authorisations, with AEO having specific treatment in Northern Ireland.
For more information, please refer to the Information Note:
NI GA 02/2021 OF JANUARY 21, REGARDING THE MUTUAL RECOGNITION AGREEMENT (OAS MRA) OF THE EUROPEAN UNION WITH THE UNITED KINGDOM OF GREAT BRITAIN AND THE IMPLEMENTATION OF THE EUROPEAN UNION OAS PROGRAM IN NORTHERN IRELAND
As of February 9, 2021, export declarations that do not meet the following conditions will be rejected:
If box 1.1 is equal to "CO",
So the country in box 17 must be a country in the European Union or the QR or QV codes
and the customs office where the declaration is submitted cannot be in Ceuta or Melilla.
If box 1.1 equals "EU",
So, the country in box 17 must be one of these: (CH, GB, IS, LI, MK, NO, TR, XS)
If box 1.1 equals "EX",
Therefore, the country in box 17 cannot be any of those mentioned above, but AD, SM, DE and IT are allowed, as well as the codes QP, QS and QW.
As a Spanish exception: If box 1.1 is equal to "EX" and the exit Customs is Spanish, then the country in box 17 may be QR
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Production tests can be carried out from Wednesday 03 02 2021 with test enclosures ES00999, ES00997 for tests at AEAT and ATC respectively and the tests referred to document H7. And in the ES009998 enclosure for H7+BJV document tests, this will be the replacement for the current Low Current Value.
As of 15.02.2021, H7+BJV can be declared for all venues (real and test). Declaration made by H7+BJV replaces the Low Present Value declaration.
Starting from 01/06/2021, NO will be able to use the Low Current Value application.
As of 01.07.2021, the H7 low-value declaration will be applicable.
New versions of the technical documentation for filing EXS declarations are published:
- Version 1.11 of the technical guide "General aspects of the presentation of the Departure Summary Declaration (EXS)"
- Version 1.8 of the document "Code Tables for the Presentation of the Exit Summary Declaration (EXS)"
which includes the changes and details how to declare in the EXS the re-shipments linked to the return of low-value imports previously made with an H7 declaration.
Please note that the next milestones in the implementation schedule are:
- Start-up: coordinated with ENS/DSDT/G3/H7/ETD declarations, as of 15 February 2021
- Beginning of obligation: coordinated with ENS/DSDT/G3/H7/ETD declarations, as of 1 July 2021
Version 1.2 of the technical guide is published, which includes an explanation of how to declare the Electronic Transport Document (ETD) for reshipments linked to the return of low-value imports previously made with an H7 declaration.
Please note that the next milestones in the implementation schedule are:
- Start-up: coordinated with ENS/DSDT/G3/H7/EXS declarations, as of February 15, 2021
- Beginning of obligation: coordinated with ENS/DSDT/G3/H7/EXS declarations, as of July 1, 2021
When, as a result of the issuance of the low value import declaration H7, it is determined that it is not appropriate to make this declaration, either because the intrinsic value of the merchandise exceeds the amount possible to declare in the H7, or because the merchandise does not need to be declared in the H7 declaration; This is when your declaration will be made in a subsequent high value declaration or import SAD. For this purpose, in the Cas. On the 40th of the import day, the MRN of the H7 will be declared and must be in status H1 – pending subsequent declaration in a high value declaration. See additional information regarding Cas.40 for its declaration in the XML guide.
Please note that as of tomorrow, January 19, the declarant and representative, if applicable, will be required to provide an email address in all G5 notifications.
To do this, it will be mandatory to declare the "Communication" element, using the "Type" with code "EM" and using the "Identifier" element to fill in a valid email, in the "Declarant" and "Representative" actors.
Automatic emails will be sent to the declarant and representative to notify them of customs clearances of the G5 Dispatch and Reception that are affected by orange or red circuits, in order to expedite the customs procedure for said goods.
Due to the great importance of the EORI number (Economic Operator Identification Number) being unique throughout the life of a legal entity or natural person; since it is valid throughout the European Union, known by all Member States and essential for acquiring certain customs authorisations, in which the EORI cannot be modified; The option, which existed until 15 December, to change the EORI number because the NIF letter had changed has been deactivated.
Therefore, the Spanish EORI number will always be the same as the one that was first granted, and cannot be changed even if the entity or person changes their NIF.