Non-use of PreCAU guarantees (non GRN) in import SADs from 17 May 2021 in the Tax Agency

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.