What's new in version V3.8

On Monday 19 07 2021 at 00:00 they will become operational.

• H1 status in the H7 declaration.
  Re-export of an H7 from its H1 status (pending declaration on an import declaration) is allowed unless it has been previously detained at customs (red dashed line in the new status diagram).
• Intrinsic value of the item at the exit – response to a high
• Its value shall be expressed in Euros and not in the currency in which it was declared.
• Point 16 of obtaining the file of outstanding debts from declarations of special agreements.
  The correct link to the AEAT site in production is detailed.
• Temporarily the R32 will not be validated.
  Previously the exporter identifier was mandatory if the exporter's country was ES.
• Franchise codes C35, C36:
  1018 in supportingDocuments shall be mandatory when the representation character is 2, 5, exclusively. See R111.
• The maximum amount of mass for the C07 franchise is 100 Kilos. See R6562

Note on the tool and functionality for downloading cumulative data per taxpayer and period for imports of low-value goods in H7 under the Special Modality for the declaration and payment of value added tax on imports.

The Authorization of the special modality for the declaration and payment of the value added tax on imports contemplated in article 167 bis of Law 37/1992, of December 28, on Value Added Tax, allows and authorizes the holder thereof to defer the payment of VAT that is accrued due to the presentation of H7 declarations in which he/she intervenes as declarant, and to group them by monthly periods for their payment.

This deferral and grouping of payment is implemented by making available to the aforementioned holder a single payment letter per period that will include all of his H7 declarations admitted under this modality pending payment in the "Declaration with release" (LE) situation on the 1st day of the second month following the one in which the declaration obtained the Release, regardless of the customs office of presentation. The payment period will be extended until the 16th of said month.

Example: H7 declarations filed during the month of July. The monthly list will be available for consultation during the months of July and August. It will be confirmed on September 1st at 00:00. The application period will begin on September 1st and end on the 16th of the same month.

From the AEAT HEADQUARTERS you can download the accumulated data for a given calendar month in a file with a description of the MRNs of the H7 declarations.

Section “16 Download Accumulated Monthly SA Data” of the H7 guide (Customs Declaration for Imports of Low H7 Values) explains how to obtain this information.

The data file will be accessible on the Electronic Office within the procedure for "Declaration of low-value shipments (H7)" in the section "Consultation of monthly declaration of special agreements".

Once the operator has consulted the monthly declaration, he/she may make the payment of the corresponding debt through the Electronic Office within the "Foreign Trade Payment and Inquiries" procedure in its "Foreign Trade Settlement Payment and Inquiries" section.