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 regarding the declaration of code C08/308 in box 37.2 and the possibility of declaring C08 in the same declaration together with other items that do not report C08/308: although it cannot be mixed with cases b and d.

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

Date: 24 06 2021

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

The company name with 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 real company name of the importer should be declared. Therefore, from now on, “Particular ecommerce without NIF” is removed from this news and replaced by “…together with the real corporate name of the importer”.

Modifications for the case of private importers who use a representative:

1. The declarant's NIF 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.
      • The auxiliary NIF 8989002A can be used.
      • 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. A specific or sporadic authorization is required to use the IOSS identifier:
        • Specific. The relationship between the declarant and the IOSS identifier must be authorized by 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 individual's identifier must be their tax identification number and, therefore, the auxiliary NIF “89890029A” cannot be used together with the importer's actual business name.
      • 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. A specific or sporadic authorization is required to use the IOSS identifier:
        • Specific. The relationship between the declarant and the IOSS identifier must be authorized by the AEAT.
        • Sporadic. It will be declared with code 1014 in box 44.
3. Franchise Code C08/308 declared in box 37.2 for all types of goods. Auxiliary NIF 89890029A cannot be used together with the importer's actual business name.
   • 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 an individual, without application of franchise C07. If the following were to happen:
   • box 20 = DDP, cas. 37.1 = regime {40, 49}, a code 1019 in box 44, the customs value of the items with these values is less than or equal to €1000, the recipient is an individual and the character of representation = 3:
     • Dispatch authorization is NOT required.
     • The auxiliary NIF 89890029A can be used together with the importer's actual business name.

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 can be submitted, corresponding to a shipment according to the C07 exemption, which combines goods subject and not subject to restrictions in several items. In this case, the simplifications of case b1 will be allowed.

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

Code F48, in box 37.2, cannot be declared in the Canary Islands.  Codes 318 and 308 are reportable in the Canary Islands only.