2021 Customs News
It is recalled that since last November 10, the testing 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 Union Customs Code (CAU).
The structure and operation of these messages are included in the Technical Guide for future Export Web Services for the AES System.
Also, we remember that from 04/22/2023 the Web Services of the AES system 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 DUA 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 version of the import guide in version v 1.16
The XML guide, version 1.15, details the specifications of how it is declared, in Cas. 40, the MRN of a customs warehouse declaration.
In this box 40, in your expanded information, you will find the detail:
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From as of 11 17 2021, the following modification is introduced.
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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As of 11 15 2021, the following modifications are introduced.
Low value declarations, H7, in the Canary Islands.
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H2- customs warehouse declaration. Non-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 put the corresponding AEO mark (AEOC, AEOF, AEOS) if applicable, to the depositor (as Y023 did ), to the declarant (as Y024 did), to the representative (as Y025 did) or to the holder of the deposit (as Y027 did). If declared, the system will give an error to avoid inconsistencies with automatic validation.
New wording in section [2] of R23. The R111 does not vary.
[2] See R111 to know when it is mandatory to file a 1018. This code 1018 will imply that the Importer Identifier must be declared and valid.
The H7 status table LSSD collects the correct statuses. 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 change of status possible at customs. When the declaration is in NL it can go to H1 if it is not previously detained by customs. The H7 state diagram is updated.
Version 1.2 of the technical guide to the G3 notification 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 the Intrastat EDIFACT guide is published. It includes a new NAD segment of items, which will be operational for 2022 returns.
The changes that will come into force on October 18 in import, export and transit documents that carry out operations related to the deposit regime are included, according to what is 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 the NI GA Informative Note 22/2021, of 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 actual 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 said email has been declared, the customs clearance of the EXS with orange or red circuit will be communicated by email, in order to expedite the re-dispatch process of the affected merchandise. .
Although there is no scheduled date for the closure of version 2, EXS filers are recommended to plan to change 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 the rules and conditions to apply 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 of the different scenarios will be published soon, as well as the scenarios and their outlines for simplified H1 statements.
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 for the presentation of EXS declarations" and now integrates 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 supports numbered transits in a location other than the Temporary Deposit Declaration where the merchandise is located, validating only that the province of the issuing location is the same. As this is no longer the usual practice, as of June 1, the validation will be closed so that the transit numbering area coincides with that of the Temporary Deposit Declaration.
Errata: news of the day 05 17 2021
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The declarant address will be mandatory after having eliminated the additionalInformation code 00500, which made it optional when the importer and declarant were the same person.
Additional procedure code. Rule R111: is redefined in the "Franchise Code and valid representation character" part.
The additionalReference tag is removed.
A SupportingDocuments tag is changed to a TransportDocument: shipping number (mandatory).
It's just this rectification. There is no new version.
From May 17, 2021, only the declaration of GRN guarantees will be admitted 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 System (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 a detailed description of new services among other changes.
Let us remember that the guide includes a section about the planned implementation schedule for the system.
Version 1.1 of the technical guide to the G3 notification 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
Next March 16, 2021 the Tax Agency will proceed to change the electronic certificates that are used to offer services to taxpayers. This change will allow you to continue accessing the services of the Tax Agency's Electronic Headquarters without the risk of preventing access from the browser you 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: agencytributaria.gob.es, agencytributaria.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 a detailed description of new services among other changes.
Let us remember that the guide includes a section about the planned implementation schedule for the system.
Version 1.0 of the technical guide to the G3 notification 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 02 15 2021, the H7 application - low value shipments and all related applications goes live in Production: G3 - activation of H7, ENS, EXS / ETD, as well as DSDT (temporary deposit summary declaration): in the low-value grouping item knowledge and low-value shipment numbers declared as knowledge in a particular scenario.
Since January 1, 2021, framed within the European Union/United Kingdom Trade and Cooperation Agreement, the mutual recognition of the Authorized Economic Operator authorization between both parties is in force.
Recognition extends exclusively to AEO type S, security and protection authorizations, with AEO having specific treatment in Northern Ireland.
For more information go to the Information Note:
NI GA 02/2021 OF 21 JANUARY, RELATING TO THE MUTUAL RECOGNITION AGREEMENT (ARM OAS) OF THE EUROPEAN UNION WITH THE UNITED KINGDOM OF GREAT BRITAIN AND THE IMPLEMENTATION OF THE AEO PROGRAM OF THE EUROPEAN UNION 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",
then, the country in box 17 must be a country of the European Union or the QR or QV codes
and, the customs office where the declaration is presented cannot be from Ceuta or Melilla.
If box 1.1 is equal to "EU",
then, the country in box 17 must be one of these: (CH, GB, IS, LI, MK, NO, TR, XS)
If box 1.1 is equal to "EX",
then, the country in box 17 cannot be any of those mentioned above, but AD, SM, DE and IT and the codes QP, QS and QW are allowed
As a Spanish exception: If box 1.1 is equal to "EX" and the Customs office of departure is Spanish, then the country in box 17 can be QR
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The tests in production can be carried out from Wednesday 03 02 2021 with the test rooms ES00999, ES00997 for tests in AEAT and ATC respectively and referring the tests to the H7 document. And in the ES009998 area for H7+BJV document tests, this will be the substitute for the current Low Current Value.
As of 02 15 2021, H7+BJV can be declared for all venues (real and testing). Declaration made by H7+BJV replaces the Low Current Value.
Starting 01 06 2021, NO the Low Current Value application can be used.
As of 01 07 2021, the H7 low value declaration will be entered.
New versions of the technical documentation for the presentation of EXS declarations are published:
- Version 1.11 of the technical guide "General aspects of the presentation of the Exit 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 reshipments linked to the return of low-value imports previously made with an H7 declaration in the EXS.
Please note that the next milestones in the implementation calendar are:
- Start-up: coordinated with ENS/DSDT/G3/H7/ETD declarations, starting February 15, 2021
- Beginning of obligation: coordinated with ENS/DSDT/G3/H7/ETD declarations, starting July 1, 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 calendar are:
- Start-up: coordinated with ENS/DSDT/G3/H7/EXS declarations, starting February 15, 2021
- Beginning of obligation: coordinated with ENS/DSDT/G3/H7/EXS declarations, starting July 1, 2021
When, as a result of the dispatch of the H7 low value import declaration, it is determined that it is not appropriate to do so, either because the intrinsic value of the merchandise exceeds the possible amount to be declared in the H7, or because the merchandise does not need to be declared. in statement H7; This is when your declaration will be made in a subsequent high value declaration or import dua. For this, in the Cas. 40 of the import day, the MRN of the H7 will be declared, which must be in H1 status – pending subsequent declaration in a high value declaration. See additional information referring to Cas.40 for its declaration in the XML guide.
Please remember that starting tomorrow, January 19, the email declaration of the declarant and representative, if any, will be required in all G5 notifications.
To do this, the declaration of the "Communication" element will be mandatory, using the "Type" with the "EM" code and using the "Identifier" element to fill out a valid email, in the "Declarant" and "Representative" actors.
Automatic emails will be sent to the declarant and representative to notify of the clearances made by customs of the G5 of Expedition and Reception that are affected by orange or red circuits, in order to expedite the customs procedure for said merchandise.
Due to the great importance that the EORI number (Economic Operator Identification Number) is 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 to acquire certain customs authorizations, in which the EORI cannot be modified; The option, existing until December 15, to change the EORI number has been deactivated because the letter of the NIF would have changed.
So the Spanish EORI number will always be the same as the one granted for the first time, and cannot be changed even if the entity or person changes their NIF.