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 applicants with indication of those exempt from taking the theoretical test, the aptitude tests for training as a customs representative, convened 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 of the G3 v2.0 notification, for presentation of goods to customs, are published in line with the Union Customs Code (CAU) 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, which adopts control measures for the import of electrical and electronic equipment (EEE) from third countries , with entry into force on January 16 of 2023, establishes a prior control for the importation of these products so that the EEE complies with the provisions that apply to them and so that, in any case, these devices do not entail any risk to the safety of users, the environment. environment or other public interests, which will be carried out by the SOIVRE Inspection Service.
Version 1.1 of the Transit Web Services guide is published for the exchange of information between Operators and Customs in the new NCTS Phase 5 System, with the changes compared to the previous version 1.0 reflected in the version change chapter . This guide includes the messages from 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 (CAU).
The planned implementation schedule for the system is as follows:
- The Web Services of the new NCTS5 system, detailed in this technical guide, will be available in the test environment on December 19, 2022 and in the real environment they will be available from July 1, 2023.
- From November 15, 2023, the Web Services of the NCTS5 system will be mandatory, since on that date the admission of EDIFACT messages from the NCTS system will be closed.
New special tax on non-reusable plastic containers.
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 containers 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 which declaration it will be necessary to identify in the DUA the amount of non-recycled plastic subject to the tax (box 47), the amount of recycled plastic (box 44) as well as, where applicable, the exemption cases (box 37.2). The instructions and codes that must be used for these purposes are included in the following link:
F customs formalities for the importation of goods subject to tax
Closing date of EXS versions 2 and 3
Since last Monday, October 3, version 4 of EXS (web service IE615V4) has been operational, adapted to declarations A1, A2 and A3 defined in the Union Customs Code (CAU) and the regulations that develop it.
It is announced that the definitive closure of versions 2 and 3 (web services IE615V2 and IE615V3) will occur on 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 Import Technical Guide adapted to CAU has been published, which includes all the services considered for the 2023 implementation.
Updated documents include:
- Import technical guide adapted to CAU (version 2.0).
- Import Scenarios adapted to CAU (version 2.0).
- Complementary Import Information adapted to UCC (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 the 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 your system-to-system statements.
In the AES system, export declarations have the data format and standards adapted to the Union Customs Code (UCC). This system replaces the current ECS system, which has been in force since 2006 and whose declarations are formatted with data and standards prior to the UCC. The ECS system will be discontinued on May 9, 2023.
Both systems will coexist from October 18, 2022 to May 9, 2023.
It is important to keep in mind 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 the actions carried out in one system have immediate effects on both systems.
All the details about the message standards of the AES system and the differences and compatibilities of both systems are included in the technical guide on Export Web Services of the AES system, published at the AEAT HEADQUARTERS in the section: Headquarters Home/Customs/Electronic customs/ Technical guides
Version 4.5 of the technical guide is published with minor changes listed in version control and clarifications on the consideration of bulk packages for this declaration and for DSDT dating.
It is recalled that version 4 of EXS (IE615V4) went into production on October 3 and that versions v2 (IE615V2) and v3 (IE615V3) will be definitively closed 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 System (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 in the real environment they will be available 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 procedures have been completed to formalize accession to the Conventions, common transit operations can be carried out with Ukraine as of October 1, 2022.
Entry into Production of EXS version 4
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 Union Customs Code (CAU) and regulations that define it. they develop.
Until the definitive closure of versions 2 and 3, scheduled for the 2nd 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 System (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 in the real environment they will be available 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.
On September 6, 2022, a new procedure has been implemented for the visa by electronic means 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.
Next 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, in these time periods, all customs services (EDIFACT, web services and web forms at headquarters) for the presentation of declarations such as H7, Import DUAs, Transits, Exports, ENS, EXS, G3, Summaries of Download, etc.
Version 4.4 of the technical guide is published. From this moment 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 message guide for v4 and changes in optionality of some fields of the non-functional reject IE919V4. These changes will be enabled in Production, expected next Tuesday, August 16.
Please note that v4 can be tested in Pre-Production in any customs facility and in Production only in test facilities (0099XX). The calendar for implementation is as follows:
- Entry into Production v4: October 2022
- Obligation v4 (closing of versions 2 and 3): 2 Quarter 2023
From October 2022 until the definitive closure of the current v2 and v3, scheduled for Q2-2023, both versions will coexist with version 4 and the 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 includes the messages from 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 (CAU).
The planned implementation schedule for the system is as follows:
The Web Services of the new NCTS5 system, detailed in this technical guide, will be available in the test environment on December 1, 2022 and in the real environment they will be available from July 1, 2023.
From November 15, 2023, the Web Services of the NCTS5 system will be mandatory, since on that date the admission of EDIFACT messages from the NCTS system will be closed.
On July 13, certificate 1415 "Plant Health Inspection" was registered. Declaration presented by the importer and under his responsibility stating that the products are not affected by the phytosanitary inspection control." That is, it does not require processing with the competent body.
New DIGITAL ASSISTANCE (ADI)
Since July 18, a new utility, Digital Assistance (ADI), has been available in the Customs channel at headquarters: General Customs information , where you can make your queries about how to import or export a merchandise, which is the most appropriate customs figure to carry out manufacturing or transport operations or any other question related to customs matters . A chat and appointment service is available to you.
Suspension for the year 2023 of certain tariff preferences granted to some GSP beneficiary countries
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 System (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 in the real environment they will be available 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, Temporary Warehousing, are published in line with the Union Customs Code (CAU) and adapted to Annex B of the regulations that develop it: Delegate (EU 2015/24462) and Execution (EU 2015/24473).
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New version 4.8 of the EDIFACT guide for Download Summaries is published, which includes an explanation of how to declare ENS documents as precedents of ICS2, using document type code 355 shared with ICS1.
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Exemption from the preferential origin test
- Given that 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 proof of preferential origin,
- TARIC certificate code Y119 has been integrated ##4####3##(Exemption from the test of preferential origin, within the framework of trade agreements concluded between the European Union ##5##with third countries).
- 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 estimable commercial value or for shipments from individual to individual, included in Regulation (EC) No. 1186/2009, the following will be necessary:
1 Shipments without estimable value: The code C07 / 318 (in the case of the Canary Islands) must be included in box 37.2 of the DUA, and the code 7007 must also be included in box 44 with the intrinsic value of the corresponding merchandise.
2 Shipments between individuals: The code C08 / 308 (in the case of the Canary Islands) must be included in box 37.2 of the DUA, and the code 7007 must also be included in box 44 with the intrinsic value of the corresponding 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 : 07 19 2022 at 08:00 peninsular.
A new version of the technical specifications of the DIVA System has been published. A version of the registration service of the DER document (DIVAAltaV2) is introduced, in which the traveler's postal code appears as a dependent on their 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 sandbox June 2022
- Available in the production environment on September 12, 2022. Coexistence of high versions DIVAAltaV1 and DIVAAltaV2
- Closing of version 1 of registration 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 certificate cannot be used in new declarations, only in cases of modifications of previous declarations in which it was already declared in the box 44.
New validation in statements of low value, H7.
This news replaces that of 05 25 2022
As of June 6, 2022, declarations of low H7 value will not be accepted in areas of the Peninsula or the Balearic Islands with the Exporter's 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 from 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, validation will begin
Number of packages to date DDT with type of FR packages 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, Taric code begins with 8711.
Document 5022-Number of packages in DDT for type of packages FR, chassis.
Concept A10 in customs declarations
The settlement program has been modified to eliminate the accounting concept code A10 Customs duties on agricultural products, already eliminated in the last DUA Resolution. The quota resulting from the duties that were currently assigned to this code must be assigned to A00 Customs duties on industrial products
Declarations with this concept will be accepted until June 20, although our system will return the settlement with concept A00. As of June 21, statements with accounting concept A10 will not be accepted.
Update of table L232-Taric unit of measurement.
Entry into testing in EXS v4 production environment
Version 4 of EXS is opened in production for testing for the presentation of EXS Declarations, Re-export and Re-dispatch Notifications,
It can only be declared in this environment in customs test areas ES009999 and ES009998 and /o 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 of versions 2 and 3): 2 Quarter 2023
From October 2022 until the definitive closure of the current v2 and v3, scheduled for Q2-2023, both versions will coexist with version 4 and the declarants may use either of them.
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The new export is a reality in the common domain between countries
- Export guide according to the AES system. Available.
- Test system open to operators. Available.
- Production system. Start of transition on 10/03/2022.
- Closure of the current export system with 04/30/2023.
It is important to keep in mind that, in the current cycle of transformation of customs systems in line with the Union Customs Code, it is essential to adjust to the published calendars.
On Monday 05/09/2022, at 08:00, the definitive closing of the version of the deposit linking documents prior to the CAU (DVD preCAU) will occur.
Please note that, in import and export customs declarations, in the same declaration, documents linking to preCAU and CAU deposit cannot be declared simultaneously.
Furthermore, in import and deposit declarations, from the closing date and time of DVD preCAU, box 49 cannot be declared. In export declarations, also from this date, this box will become optional and, even if it is declared, it will not be taken into account. The date on which box 49 cannot be declared in export declarations will be announced soon.
Version 4.2 of the technical guide for the presentation of EXS Declarations, Re-export and Re-dispatch Notifications is published, which describes the new version of the IE615 web service adapted to declarations A1, A2 and A3 defined in the Union Customs Code (UCC). ) and regulations that develop it.
A new section is attached with information to facilitate the Pre-production 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:
- Production Testing v4 (test rooms): 1 fortnight of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing of versions 2 and 3): 2 Quarter 2023
From October 2022 until the definitive closure of the current v2 and v3, scheduled for Q2-2023, both versions will coexist with version 4 and the declarants may use either of them.
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The Recapitulation Date will not be declared in CAU statements. 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 title VII, regulates two new environmental taxes: The special tax on non-reusable plastic containers (articles 67 to 83, both inclusive) and the tax on the deposit of waste in landfills, incineration and co-incineration of waste (articles 84 to 97, both inclusive). Both taxes will take 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 prohibited imports of certain steel products originating in Russia.
From this moment, version 4 of the IE615 web service is operational in the Pre-production environment for testing the necessary developments.
The IE615V4 service will be used for the presentation of EXS Declarations, Re-export and Re-dispatch Notifications, adapted to declarations A1, A2 and A3 defined in the Union Customs Code (CAU) and regulations that develop it, and will be the only one available to starting from the 2nd quarter of 2023.
It is remembered that the following implementation phases will be the following:
- Production Testing v4 (test rooms): 1 fortnight of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing of versions 2 and 3): 2 Quarter 2023
From October 2022 until the definitive closure of the current v2 and v3, scheduled for Q2-2023, both versions will coexist with version 4 and the declarants may use either of them.
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The following documents are published:
- CAU Import Web Services Guide V1.0.
- Rules and conditions CAU v1.0
- Referenced in the XML H1 V1.0 guide.
- CAU V1.0 Import Scenarios.
- The scenarios for both declarations involving CCI and those without being CCI are detailed.
- Additional information Import CAU v1.0
- So far, it details how the previous Document box (former Cas. 40) and how the information referring to the Liquidation will be declared or not (former Cas. 47).
- Test environment.
- It is expected that by early July 2022, PRE-production tests 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 the people involved in linking and unlinking to the Warehouse and their validations with respect to the owner of the Warehouse, authorizations of Customs Decisions and other situations referring to the people is published in a separate document from the DVD-CAU XML guide. interveners.
A new information service is available that, in the area of customs and IIEE, 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 System (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 ETD technical guides, DSDT consultation web service, DSDT CDS, G3 and G5 notifications are published, which only include changes in test ports (endpoints) of the associated web services, with the purpose of adapting 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.
Next March 7 at around 3:00 p.m. we will change the wsdl of the web services of ETD, EXS, G3, G5, DSDT Consultation, DVD-CAU, Importation, T2L, H7, shipments of digitized documents, DIVA and ConteneresServicioWeb (these last two have already been carried out) in order to adapt to the migration of the Preproduction environment accessible over the Internet scheduled for next March 21, as and as reflected in the news published in the month of 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 System (Automated Export System) is published.
Implementation schedule 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:
- Testing in Preproduction v4: 1 fortnight of April 2022
- Production Testing v4 (test rooms): 1 fortnight of May 2022
- Entry into Production v4: October 2022
- Obligation v4 (closing of versions 2 and 3): 2 Quarter 2023
From October 2022 until the definitive closure of the current v2 and v3, scheduled for Q2-2023, both versions will coexist with version 4 and the 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 02 21 2022, code 5024 cannot be used in the import dua to be able 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 news of 06 25, 2021 regarding "Import news for 07 01, 2021. Clarification on the corporate name of the auxiliary NIF"
Next Sunday, February 13, the Tax IT Department will carry out the migration to the SARA NG (New Generation) Network.
These changes will mean a stoppage that can last up to four hours and is expected to occur between 4:00 p.m. and 8:00 p.m. on Sunday, February 13. During this time interval, no information will be exchanged with any administration, in particular with the ministries in charge of para-customs certificates and, therefore, it may affect the presentation and dispatch of declarations that require certificates since these will not reach the Customs of electronically during that period.
In these cases, the certificate may not be declared in the DUA, leaving it marked in an orange circuit, and it must be provided to Customs so that it can be verified and dispatched.
Revision 1.5 of the Export Web Services guide for the exchange of information between Operators and Customs in the new AES System (Automated Export System) is published.
Information in English available on the European Commission website about the new procedures for importing to the United Kingdom from January 1, 2022