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.

Note: On page https://www2.agenciatributaria.gob.es/ADUA/internet/ws.html , this version V1.14 will be available in the coming days.