What's new in version V3.8

Modifications in import DUA before the entry of electronic commerce for 07/01/2021

Date: 07 05 2021

Clarifications on the declaration of code C08/308 in box 37.2 and the possibility of declaring C08 in the same declaration together with other items not reported by C08/308: although it cannot be mixed with cases b and d.

Code F48 is not declarable in the Canary Islands, but codes C07, C08 are.

Date: 24 06 2021

Clarification on the use of the auxiliary NIF 89890029A Individual ecommerce without NIF.

The company name of NIF 89890029A is “Particular ecommerce without NIF”, however, when this NIF is declared, in the company name of the importer, that company name should not be declared and the actual company name of the importer should be declared. For this reason, from now on, “Particular ecommerce without NIF” is eliminated from this news and replaced by “…along with the actual company name of the importer.”

Modifications for private importers who use a representative:

1. The NIF of the declarant cannot be declared as an importer if the representation character = 3.
2. Franchise Code C07/318 declared in box 37.2
   1. C07 WITH merchandise subject to prohibitions or restrictions.
      • You can use the auxiliary NIF 8989002A.
      • The representation character must be “3”.
      • The declarant must be a customs representative.
      • Dispatch authorization is NOT required.
      • If you declare C07 and F48 in box 37.2: A code 5024 will be declared in box 44 with the IOSS identifier number. It is necessary to have a specific or sporadic authorization to use the IOSS identifier:
        • Specific. The relationship between the declarant and the IOSS identifier must be authorized in the AEAT.
        • Sporadic. It will be declared with a code 1014 in the case. 44.
   2. C07/318 WITHOUT merchandise subject to prohibitions or restrictions. The identifier of the individual must be their tax identification number and, therefore, the auxiliary NIF “89890029A” cannot be used together with the actual company name of the importer.
      • Dispatch authorization is required.
      • If you declare C07 and F48 in box 37.2: A code 5024 will be declared in box 44 with the IOSS identifier number. It is necessary to have a specific or sporadic authorization to use the IOSS identifier:
        • Specific. The relationship between the declarant and the IOSS identifier must be authorized in the AEAT.
        • Sporadic. It will be declared with a code 1014 in box 44.
3. Franchise Code C08 / 308 declared in box 37.2 for all types of merchandise. Auxiliary NIF 89890029A cannot be used together with the actual company name of the importer.
   • Dispatch authorization is required.
   • The total declared in box 46 with items with code C08 / 308 in the declaration cannot exceed €45, nor at the item level of the declaration.
   • Box 24 must be 99.
4. Declarations with DDP payment conditions and the recipient is a private individual, without application of the C07 franchise. If the following occurred:
   • box 20 = DDP, cas. 37.1 = regime {40, 49}, a code 1019 in box 44, the customs value of the items with those values is less than or equal to €1,000, recipient is Private and Character of representation = 3:
     • Dispatch authorization is NOT required.
     • The auxiliary NIF 89890029A can be used together with the actual company name of the importer.

Note: b, c and d cannot be combined in the same statement. Yes, it will be possible to combine internal cases from scenario b. Thus, an import declaration cannot be submitted with items with the C07 exemption and others with the C08 exemption, but a declaration may be submitted, corresponding to a shipment according to the C07 exemption, that combines subject and non-subject merchandise. to restrictions in several items. In this case, the simplifications of case b1 will be allowed.

With code C08 you can declare other items that do not declare C08, although it cannot be mixed with case b and d.

The code F48, from box 37.2, cannot be declared in the Canary Islands.  Codes 318 and 308 are declarable in the Canary Islands only.