2022 Customs News
On December 28, 2022, the Resolution of December 22, 2022, of the Presidency of the State Tax Administration Agency, was published in the BOE, approving the provisional list of admitted and excluded candidates with an indication of those exempt from taking the theoretical test, of the aptitude tests for training as a customs representative, called by Resolution of July 8, 2022.
https://www.boe.es/diario_boe/txt.php?id=BOE-A-2022-23013
It is reported that on December 20, 2022, Decision No. 1/2022 of the Customs Committee of the Free Trade Agreement between the EU and Singapore was adopted, which modifies Protocol 1 of Origin of said Free Trade Agreement. .
Technical specifications for notification G3 v2.0, for the presentation of goods to customs, are published in line with the Union Customs Code (UCC) and adapted to Annex B of the regulations that develop it: Delegate (EU 2015/24462) and Execution (EU 2015/24473).
The published technical guide describes version 2 of the G3 web services that must be used for the presentation of goods declared in temporary storage using G4 declarations. Version 1 of the G3 web services, covered by the previous version v1.3 of the guide, will continue to be used exclusively for the presentation of low value merchandise generally declared in grouping items of Download Summaries (DSDT).
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Royal Decree 993/2022 adopting control measures for the import of electrical and electronic equipment (EEE) from third countries , with an entry into force date of January 16, 2023, establishes a prior control prior to the import of these products in order that the EEE comply with the provisions applicable to them and so that, in any case, these devices do not entail any risk to the safety of users, the environment or other public interests, which will be carried out by the SOIVRE Inspection Service.
Version 1.1 of the Transit Web Services guide for the exchange of information between Operators and Customs in the new NCTS Phase 5 System is published, with the changes with respect to the previous version 1.0 reflected in the version change chapter. This guide contains the messages of the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the NCTS5 Computerized Transit System, as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
The planned implementation schedule for the system is as follows:
- The new NCTS5 Web Services, detailed in this technical guide, will be available in the test environment on December 19, 2022, and in the live environment from July 1, 2023.
- From November 15, 2023, the use of NCTS5 Web Services will be mandatory, since on that date the NCTS system will close its admission of EDIFACT messages.
New special tax on non-reusable plastic packaging.
PRE-production testing start dates: tomorrow 08 11 2022 from 08:30 in the morning.
Law 7/2022, of April 8, on waste and contaminated soils for a circular economy has established, in Chapter I of its Title VII, the special tax on non-reusable plastic packaging that will come into force on January 1, 2023 , One of the taxable events of this new tax is the importation (defined by law as release for free circulation) for whose declaration it will be necessary to identify in the SAD the quantity of non-recycled plastic subject to the tax (box 47), the quantity of recycled plastic (box 44) as well as, where appropriate, the exemption assumptions (box 37.2). The instructions and codes to be used for these purposes are included in the following link:
F customs formalities for the importation of goods subject to tax
Closing date for EXS versions 2 and 3
Since last Monday, October 3, version 4 of EXS (web service IE615V4) has been operational, adapted to the A1, A2 and A3 declarations defined in the Customs Code of the Union (UCC) and regulations that develop it.
It is announced that the definitive closure of versions 2 and 3 (IE615V2 and IE615V3 web services) will occur on the next May 9, 2023 . Until then, these versions will coexist with version 4, and declarants may use any of them.
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A new version of the Technical Import Guide adapted to CAU has been published, which includes all the services considered for implementation in 2023.
Updated documents include:
- Technical Import Guide adapted to CAU (version 2.0).
- Import Scenarios adapted to CAU (version 2.0).
- Additional Import Information adapted to CAU (version 2.0).
- Import rules and conditions adapted to the UCC (version 2.0).
- Import Consultation Service adapted to CAU (version 1.0). NEW
As of October 18, the new AES (Automated Export System) Export declaration system will be available, as announced in the Export Web Services technical guide for the exchange of information between Operators and Customs. Therefore, from that day on, operators will be able to send new XML messages from the AES system, consult the declaration data through the new procedures posted at the AEAT Headquarters and subscribe to the Inbox mechanism to receive communications about their declarations from system to system.
In the AES system, export declarations have the data format and rules adapted to the Union Customs Code (UCC). This system replaces the current ECS system, which has been in force since 2006 and whose declarations have the data format and standards prior to the CAU. The ECS system will no longer be available on May 9, 2023.
Both systems will coexist from October 18, 2022 to May 9, 2023.
It is important to note that all export declarations are available in both ECS and AES systems, regardless of the system through which they have been registered. Each system displays the declaration in its own data format (Pre-CAU or CAU respectively), and actions performed on one system have immediate effects on both systems.
All the details about the AES system message rules and the differences and compatibility of both systems are included in the technical guide to the AES system Export Web Services, published at the AEAT HEADQUARTERS in the section: Headquarters Home/Customs/Electronic Customs/Technical Guides
Technical Guide version 4.5 is published with minor changes listed in version control and clarifications on the consideration of bulk packages for this declaration and for DSDT dating.
Please note that EXS version 4 (IE615V4) went into production on October 3rd and that versions v2 (IE615V2) and v3 (IE615V3) will be permanently discontinued during the 2nd quarter of 2023.
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Revision 1.10 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published. This guide collects messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU).
The planned implementation schedule for the system is as follows:
The Web Services of the new AES system, detailed in this technical guide, have been available in the test environment since November 10, 2021, and will be available in the real environment from October 18, 2022.
From 05/09/2023, the Web Services of the AES system will be mandatory, since on that date the admission of EDIFACT messages from the ECS system will be closed.
Ukraine has been formally invited to join the Common Transit Convention and the Convention on the simplification of formalities in trade in goods. Once the necessary formalities for formalising accession to the Conventions have been completed, common transit operations with Ukraine may be carried out from 1 October 2022.
EXS version 4 goes into production
Starting next Monday, October 3, the possibility of declaring EXS in version 4 (request messages IE615V4) will be opened, adapted to the A1, A2 and A3 declarations defined in the Customs Code of the Union (CAU) and regulations that develop it.
Until the final closure of versions 2 and 3, scheduled for the second quarter of 2023, both versions will coexist with version 4 and declarants may use either of them.
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Revision 1.9 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published. This guide collects messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU).
The planned implementation schedule for the system is as follows:
The Web Services of the new AES system, detailed in this technical guide, have been available in the test environment since November 10, 2021, and will be available in the real environment from October 18, 2022.
From 05/09/2023, the Web Services of the AES system will be mandatory, since on that date the admission of EDIFACT messages from the ECS system will be closed.
As of September 6, 2022, a new procedure has been implemented for the electronic issuance of Electronic Refund Documents (DER) in which it appears that the traveler is a resident of the Canary Islands.
Law 14/2022, of July 8, has substantially modified the Tax on Fluorinated Greenhouse Gases , including importation as a taxable event, from September 1, 2022.
On Saturday, August 27, due to maintenance operations, all services at the Tax Agency headquarters will be interrupted from 7:00 a.m. to 9:00 a.m. and from 8:00 p.m. to 10:00 p.m.
Therefore, during these time slots, all customs services (EDIFACT, web services and web forms at headquarters) for submitting declarations such as H7, Import DUAs, Transits, Exports, ENS, EXS, G3, Discharge Summaries, etc. will be affected.
Technical Guide version 4.4 is published. From now on, in the Preproduction environment and only affecting v4, a new strict validation of IE615V4 request messages is enabled, changes in aliases and namespaces of response messages, examples in the request and response messages guide for v4 and changes in optionality of some fields of the IE919V4 non-functional rejection. These changes will likely be enabled in Production next Tuesday, August 16th.
Please note that v4 can be tested in Pre-Production at any customs site and in Production only in test sites (0099XX). The calendar for implementation is as follows:
- Entry into Production v4: October 2022
- Obligation v4 (closing versions 2 and 3): 2nd Quarter 2023
From October 2022 until the final closure of the current v2 and v3, scheduled for 2Q-2023, both versions will coexist with version 4 and declarants may use either of them.
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Revision 1.0 of the new Transit Web Services guide for the exchange of information between Operators and Customs in the new NCTS Phase 5 System is published. This guide contains the messages of the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the NCTS5 Computerized Transit System, as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
The planned implementation schedule for the system is as follows:
The new NCTS5 Web Services, detailed in this technical guide, will be available in the test environment on December 1, 2022, and in the live environment from July 1, 2023.
From November 15, 2023, the NCTS5 Web Services will be mandatory, since on that date the NCTS system will close its admission of EDIFACT messages.
On July 13, certificate 1415 "Plant Health Inspection" was issued. Declaration submitted by the importer and under his responsibility, stating that the products are not affected by phytosanitary inspection control." That is, it does not require processing with the competent body.
New DIGITAL ASSISTANCE (ADI)
Since July 18, a new utility is available in the Customs channel at the headquarters, Digital Assistance (ADI): General Customs Information , where you can make inquiries about how to import or export goods, what is the most appropriate customs figure to carry out manufacturing or transportation operations or any other issue related to customs matters. A chat and appointment service is available to you.
In accordance with Commission Implementing Regulation (EU) 2022/1039 of June 29, 2022, certain tariff preferences granted to some GSP beneficiary countries (India, Indonesia and Kenya) are suspended for the year 2023.
Revision 1.8 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published. This guide collects messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU).
The planned implementation schedule for the system is as follows:
The Web Services of the new AES system, detailed in this technical guide, have been available in the test environment since November 10, 2021, and will be available in the real environment from October 4, 2022.
From 04/30/2023, the Web Services of the AES system will be mandatory, since on that date the admission of EDIFACT messages from the ECS system will be closed.
Functional and technical specifications of the G4 declaration for Temporary Storage are published in line with the Customs Code of the Union (UCC) and adapted to Annex B of the regulations that develop it: Delegate (EU 2015/24462) and Execution (EU 2015/24473).
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A new version 4.8 of the EDIFACT Download Summaries guide has been published, which includes an explanation on how to declare ICS2 ENS as preceding documents, using the document type code 355 shared with ICS1.
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Exemption from the preferential origin test
- Since with the elements available in the customs declaration according to column H1 of Annex B of the UCC Delegated Regulation it is not possible to clearly identify the situations in which there is a valid exemption from the preferential origin test,
- TARIC certificate code Y119 (Exemption from the preferential proof of origin, within the framework of trade agreements concluded between the European Union with third countries) has been integrated.
- The certificate code must be used in data class 12 04 000 000 "Additional reference" in order to declare that a valid exemption from the preferential origin test applies.
To benefit from the exemption for shipments without appreciable commercial value or for shipments from individual to individual, as set out in Regulation (EC) No 1186/2009, the following will be necessary:
1 Shipments without estimable value: Code C07 / 318 (in the case of the Canary Islands) must be included in box 37.2 of the SAD, and also include code 7007 in box 44 with the corresponding intrinsic value of the merchandise.
2 Shipments between individuals: Code C08 / 308 (in the case of the Canary Islands) must be included in box 37.2 of the SAD, and also include code 7007 in box 44 with the corresponding intrinsic value of the merchandise.
3 A code C07 and C08 or a 318 and a 308 cannot be declared simultaneously in the same declaration.
4 The intrinsic value of the entire declaration cannot exceed €150 for franchise codes {C07, 318} or €45 for codes {C08, 308}.
5 Dates:
- Test Environment : 27 06 2022.
- Production environment : 19 07 2022 at 08:00 peninsular.
A new version of the DIVA System technical specifications has been published. A version of the DER document registration service (DIVAAltaV2) is introduced, in which the traveller's postal code appears as dependent on his or her country of residence. It is mandatory if the traveler is a resident of the United Kingdom, excluding Northern Ireland. For the rest of the cases it is optional.
The introduction schedule for this new version is as follows
- Available in the test environment in June 2022
- Available in production on September 12, 2022. Coexistence of high DIVAAltaV1 and DIVAAltaV2 versions
- Closing of version 1 of the DER document, DIVAAltaV1, on March 21, 2023
In the information note NI GA 11/2022 OF MAY 25, RELATING TO VETERINARY CONTROLS: IMPLEMENTATION OF COMMUNITY TARIC MEASURES, the date of Monday 06 06 2022 was communicated on which the C657 health certificate cannot be used in new declarations, only in cases of modifications of previous declarations in which it was already declared in box 44.
New validation in low value declarations, H7.
This news replaces the one from 25 May 2022
As of June 6, 2022, low-value H7 declarations will not be accepted in areas of the Peninsula or the Balearic Islands with the Exporter country of the European Union, except for Spain, France (only in the case of overseas territories) or Finland (only in the case of the Åland Islands). If the Exporter's country is Spain, the postal code of the Exporter's address must be in the Canary Islands.
Dates:
1.- PRE-production: Available on Thursday 02 06 2022 from 08:00
2.- Production: Monday 06 06 2022 at 08:00 peninsular time validation will begin
Number of packages to be dated DDT with type of packages FR in DVD-CAU declarations
The total number of packages to be dated in a DDT will be declared in the following document in box ED_2_3_DocCertifAutoriz, only when the type of package is FR, chassis.
This total number of packages may be less than the chassis number when more than one chassis appears in the same package: In the case of motorcycles, the Taric code starts with 8711.
Document 5022-Number of packages in DDT for FR package type, chassis.
Concept A10 in customs declarations
The settlement program has been modified to remove the accounting concept code A10 Customs duties on agricultural products, already eliminated in the last SAD Resolution. The resulting quota of duties currently assigned to this code should be assigned to A00 Customs duties on industrial products
Until June 20, declarations with this concept will be accepted, although our system will return the settlement with concept A00. As of June 21, declarations with accounting concept A10 will not be accepted.
Update of table L232 - Taric unit of measurement.
EXS v4 goes into production testing
Version 4 of EXS is now open for production testing for the submission of EXS Declarations, Re-export and Re-shipment Notifications,
It can only be declared in this environment in test customs areas ES009999 and ES009998 and/or with the test indicator activated.
It is also recalled that the implementation schedule for version 4 of the IE615 web service will be as follows:
Obligation v4 (closing versions 2 and 3): 2nd Quarter 2023
From October 2022 until the final closure of the current v2 and v3, scheduled for 2Q-2023, both versions will coexist with version 4 and declarants may use either of them.
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New export is a reality in the common domain between countries
- Guide to export according to the AES system. Available.
- Open testing system for operators. Available.
- Production system. Transition begins on 10/03/2022.
- Closing of the current export system as of 04/30/2023.
It is important to note that in the current cycle of transformation of customs systems in line with the Union Customs Code, it is essential to adhere to the published timetables.
On Monday 09 05 2022, at 08:00, the final closing of the version of documents for deposit linking prior to the CAU (DVD preCAU) will take place.
Please note that, in customs import and export declarations, in the same declaration, documents linking to preCAU and CAU warehouses cannot be declared simultaneously.
Furthermore, in import and storage declarations, from the date and time of closing of DVD preCAU, box 49 cannot be declared. In export declarations, also from this date, this box will become optional and, even if declared, it will not be taken into account. The date on which box 49 cannot be declared in export declarations will be announced shortly.
Version 4.2 of the technical guide for the submission of EXS Declarations, Re-export and Re-shipment Notifications is published, which describes the new version of the IE615 web service adapted to the A1, A2 and A3 declarations defined in the Customs Code of the Union (UCC) and regulations that develop it.
A new section is attached with information to facilitate the Preproduction tests that have been open for a few weeks.
It is also recalled that the implementation schedule for version 4 of the IE615 web service will be as follows:
- Testing in Production v4 (test enclosures): 1st half of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing versions 2 and 3): 2nd Quarter 2023
From October 2022 until the final closure of the current v2 and v3, scheduled for 2Q-2023, both versions will coexist with version 4 and declarants may use either of them.
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The Recapitulation Date will not be reported in CAU returns. This recapitulation date, in the PreCAU declarations, was declared in the DTM+187 segment, with the format YYYYMM (DTM+187:202203:610).
Law 7/2022, of April 8, on waste and contaminated soils for a circular economy, was published in the Official State Gazette of April 9, 2022, which, in its Title VII, regulates two new environmental taxes: The special tax on non-reusable plastic packaging (articles 67 to 83, both inclusive) and the tax on the disposal of waste in landfills, the incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will come into effect on January 1, 2023."
- Council Regulation (EU) 2022/355 amending Regulation (EC) 765/2006 on the adoption of restrictive measures taking into account the situation in Belarus (3), the European Union prohibited imports of products steelmakers originating from Belarus.
- Council Regulation (EU) 2022/428, the European Union banned imports of certain steel products originating in Russia.
From now on, version 4 of the IE615 web service is operational in the Preproduction environment for testing the necessary developments.
The IE615V4 service will be used for the submission of EXS Declarations, Re-export and Re-shipment Notifications, adapted to the A1, A2 and A3 declarations defined in the Customs Code of the Union (UCC) and regulations that develop it, and will be the only one available from the 2nd quarter of 2023.
Please note that the following implementation phases will be:
- Testing in Production v4 (test enclosures): 1st half of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing versions 2 and 3): 2nd Quarter 2023
From October 2022 until the final closure of the current v2 and v3, scheduled for 2Q-2023, both versions will coexist with version 4 and declarants may use either of them.
Subscribe to the Customs News RSS feed on the AEAT portal to stay up to date with future announcements .
The following documents are published:
- CAU Web Services Import Guide V1.0.
- Rules and conditions CAU v1.0
- Referenced in the XML H1 V1.0 guide.
- CAU Import Scenarios V1.0.
- The scenarios for both CCI and non-CCI declarations are detailed.
- Additional information CAU v1.0 Import
- So far, it is detailed how the previous Document box (formerly Cas.) will be declared. 40) and how the information relating to the Liquidation will be declared or not (former Cas. 47).
- Test environment.
- It is expected that by early July 2022, PRE-production testing can be carried out for declarations subject to CCI and according to the rules and conditions described in the CC415AV1Ent message.
The explanation of the validations of all persons involved in the linking and unlinking to the Warehouse and their validations with respect to the owner of the Warehouse, authorizations of Customs Decisions and other situations related to the persons involved is published in a separate document from the DVD-CAU XML guide.
A new information service is available in the area of customs and IIEE, which will be provided through the Comprehensive Digital Administrations from the 14th of this month of March: information on INTRASTAT.
Revision 1.7 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published. This guide includes messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export System (AES), as well as the adaptations that may be necessary for the improvement of National Export Systems in line with the Union Customs Code (CAU), etc.
New versions of the technical guides for ETD, DSDT consultation web service, DSDT CDS, G3 and G5 notifications are published, which only include the changes in the test ports (endpoints) of the associated web services, in order to adapt them to the migration of the AEAT's Internet-accessible pre-production environment scheduled for March 21.
See "Technical Guides" and "Web Services" under "Customs / E-Customs" for more details.
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Revision 2.12 of the guide to the VAT Refund System for travelers not resident in the European Union (DIVA) is published to introduce a new category of products and update the test environment servers.
On March 7th at around 3pm we will change the wsdl of the web services ETD, EXS, G3, G5, DSDT Query, DVD-CAU, Import, T2L, H7, sending of digitalized documents, DIVA and ContenedoresServicioWeb (these last two already done) in order to adapt to the migration of the Preproduction environment accessible by Internet of the AEAT planned for next March 21st, as reflected in the news published in January.
Revision 2.12 of the guide to the VAT Refund System for travelers not resident in the European Union (DIVA) is published to introduce a new category of products and update the test environment servers.
Revision 1.6 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published.
Implementation schedule for version 4 of EXS declarations, re-export and re-shipment notifications
The implementation schedule for version 4 of the IE615 web service will be as follows:
- Pre-production testing v4: 1st half of April 2022
- Testing in Production v4 (test enclosures): 1st half of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing versions 2 and 3): 2nd Quarter 2023
From October 2022 until the final closure of the current v2 and v3, scheduled for 2Q-2023, both versions will coexist with version 4 and declarants may use either of them.
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Provisions of Council Directive 2020/262/EU establishing the general regime of excise taxes.
Import Dua. New code to declare the IOSS identifier in box 44
As of 21/02/2022, code 5024 cannot be used in import SAD to declare the IOSS Identifier.
Instead, code C715 must be declared - Import Single Window Number (IOSS), individual identification number for VAT purposes [article 369 octodecies of Council Directive (EU) 2017/2455]
The above rectifies the new development of 25/06/2021 regarding "Import news for 01/07/2021. Clarification on the corporate name of the auxiliary NIF"
Next Sunday, February 13, the Tax Information Technology Department will carry out the migration to the SARA NG (New Generation) Network
These changes will mean a stoppage that may last up to four hours and is expected to take place between 4pm and 8pm on Sunday 13 February. During this period, no information will be exchanged with any administration, in particular with the ministries responsible for customs certificates, and therefore it may affect the presentation and clearance of declarations requiring certificates, since these will not reach Customs electronically during this period.
In these cases, the certificate may not be declared in the SAD, it will remain marked in orange, and must be provided to Customs so that it can be verified and cleared.
Revision 1.5 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) is published.
Information in English is available on the European Commission's website regarding the new procedures for importing into the United Kingdom from 1 January 2022.