2023 Customs News
In the field of preferential trade between the EU and the United Kingdom, DECISION No 1/2023 OF THE ASSOCIATION COUNCIL ESTABLISHED BY THE TRADE AND COOPERATION AGREEMENT BETWEEN THE EUROPEAN UNION AND THE EUROPEAN ATOMIC ENERGY COMMUNITY, ON THE ONE PART, AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, ON THE OTHER PART ( OJEU 28 – 12 – 2023).
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
A new T2L Query service has been published.
The introduction schedule of this system is remembered:
- System currently in testing
- Version available in the production environment since January 16, 2024. Parallel operation will be maintained with the version of T2L not adapted to CAU .
- Mandatory version from March 1, 2024. Only possible version for T2L management
As of January 1, 2024 for goods arriving by air, or March 1, 2024 for goods arriving by sea, the possibility of sending G3 (goods presentation notification) and G4 (temporary storage declaration) messages will be opened in the production environment.
Version 1.4 of the technical guide is published, introducing a new type of prior document N337 that will serve as a reference for Temporary Storage Declarations, both for the future G4 and for the current DSDT (summary discharge declarations). Document type 337 will remain operational. Please see rule changes R994 and R995 for more information.
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NI GA 17/2023 of 14 December regarding the extension of NI GA 08/2013 of 26 March, on the current state of application of the Paneuromed regional agreement (updates NI GA 07/2023 of 27 April)
As a new feature, since December 12, 2023, the export accompanying document (DAE) generated by the Tax Agency system for indirect exports is being generated at the time of the release of the goods at the Export Customs, and is also being cataloged with a Secure Verification Code (CSV) which is printed at the bottom of the DAE itself.
According to the news published on 11/07/2023, the creation of a new web service with version V2.0 was announced, in whose response schema the label "CSVdeDeclaracionElectronica" was correctly positioned.
Well then:
- This version V2.0 of the service, as published on that day: is discarded.
- The V1 version scheme is modified so that it correctly reflects the previous label, moving the guide to version V1.4.
- Therefore, this guide is published in its V1.4 version, both at the AEAT HEADQUARTERS and in the web services index: Web Services (agenciatributaria.gob.es).
- Finally, the new scheme for version V1.4 will be available on Monday 11/12/2023 from 08:00.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section. It is important to update the T2L entry service schema (CCIEP01V1Ent), which is already operational in the test environment.
The introduction schedule of this system is remembered:
- System currently in testing
- Version available in the production environment from January 2024. Parallel operation will be maintained with the version of T2L not adapted to CAU .
- Mandatory version from March 2024. Only possible version for T2L management
In order to clarify the doubts that have arisen in relation to which system will allow obtaining the documents accrediting the Customs Status of the Union: T2L/ T2LF, it has been considered necessary to clarify the following:
With the entry into production in 2024 of the POUS system for T2LF/T2L (electronic proof of Union customs status accreditation system for T2LF/T2L), documents accrediting Union status, T2LF/T2L, can only be requested through this system, except in two cases. The generation of a T2LF for national exchanges of Union merchandise and a T2L when the destination is Andorra may be requested through the export declaration.
No implementation of the new validation in Transit declarations on the depositor of the deposit document
Finally, it has been considered appropriate not to implement the validation indicated in the new feature published on November 14, and for this reason it will be withdrawn from the Electronic Office of the AEAT .
Import SAD. Validations to be carried out from 05 02 2024 for documents C626-BTI in box 44
As of 05 02 2024, the validations that will be carried out in the import application will be the following:
- Document C626 BTI - Decision on binding tariff information (column 1a of Annex A of Delegated Regulation ( EU ) 2015/2446
- Existence in the authorization file BTI of the Spanish Customs, if the BTI authorization begins with ES.
- The applicant for the authorization must be the importer of the import declaration.
- Document C626: can only be declared once in the same game.
- The flow of the BTI authorization must be the same flow as the declaration that uses it: in this case import.
- The status of the authorization must be resolved.
- Authorization Commodity Code vs. declaration commodity code: must be the same. If the authorization is 8 digits long, these must be equal to the first 8 digits of the merchandise code on the import declaration.
- Document C627 BOI - Decision on binding information on origin (column 1b of Annex A of Delegated Regulation (EU) 2015/2446)
- Document C627: can only be declared once in the same game.
Auction to be held on December 19, 2023, at 9:30 a.m., in the Assembly Hall (5th floor) of the Customs Region of the AEAT of Valencia.
Import SAD. Declaration of gross/net weight with a declaration of linkage to warehouse as a prior document (cas. 40)
When a warehouse attachment declaration whose gross/net mass has been declared with decimals (when registering the warehouse attachment declaration) is declared in box 40 of an import SAD, the import SAD will allow decimals to be declared in the gross/net mass as follows:
- in box 31 : The gross/net mass may be declared up to 3 decimal places. In the specific case of gross mass for quantities greater than 1, decimals can be declared here. This amount of gross mass cannot be greater than the amount in box 35 (gross mass of the item).
- box 35 : The gross mass will remain as before, decimals will not be allowed to be declared if the gross mass is greater than or equal to 1.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
It is important to update the input service schemas (T2L (CCIEP01V1Ent) and JEC (CCIEJECV1Ent) services), which are already operational in the test environment.
The introduction schedule of this system is remembered:
- System currently in testing
- Version available in the production environment from January 2024. Parallel operation will be maintained with the T2L version not adapted to the CAU
- Mandatory version from March 2024. Only possible version for T2L management
Import SAD. Obligation to declare the mode of transport at the border for type Z domiciliation declarations
As of 11-12-2023, for Z-type declarations - Domiciliation - with a filing date equal to or greater than that date, it will be mandatory to declare the mode of transport at the border (Cas. 25) for the additional declaration type (Cas. 1.2) whose value is Z - domiciliation-.
New validation in export declaration. Mandatory border transport mode for type Y or Z declarations
As of November 27, 2023, the following computer validation will be introduced when registering export declarations:
The Border Transport Mode is mandatory for declarations with additional type Y or Z.
If the export declaration does not comply with this requirement, it will be rejected with a validation error indicating this.
CBAM portal access
New version of XML output schema is created: EnvioDeDocumentosV2Sal.xsd to reposition the label:
< CSVdeDeclaracionElectronica > after: < DescriptionAnswer >.
New version V2 of this service:
- SendingDocumentsV2.wsdl
- SendingDocumentsV2Ent.xsd
- SendingDocumentsV2Out.xsd
NI GA 16/2023 of November 6, on the entry and exit of means of transport, pallets, containers, packaging and packaging that replaces NI GA 13/2021 of May 27, on the entry and exit of means of transport, pallets, containers, packaging and packaging
A new version (version 0.3) of the technical guide for the notification system for the presentation of goods by holders of registration in the declarant's records, message I2, has been published. The main new feature, as reflected in version control, is the publication of the Query web service. The schedule for this service is set out below:
- 01 15 2024. PRE-production (test environment). System Notification of presentation of goods by holders of registration in the
declarant records, I2 - 01 07 2024. Production. System Notification of presentation of goods by holders of registration in the declarant's records, I2
Publication of new revision 1.6 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.6 of the Web Services Transit Guide for the exchange of information between Operators and Customs in the new NCTS5 System (New Computerized Transit System Phase 5) 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 Automated Transit Declaration System (NCTS5), as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
Please note that the implementation schedule for the system cannot be postponed and is as follows:
- The Web Services of the new NCTS5 system, detailed in this technical guide, are available in the test environment from December 19, 2022 and in the live environment from October 3, 2023.
- Furthermore, it is expected that from 03/12/2024 the Web Services of the NCTS5 system will be mandatory, since on that date the admission of EDIFACT messages from the NCTS4 system will be closed.
New version 0.7 of the technical specifications for G4 and ATMNot declarations is 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).
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.
A new version of the G3v2 technical guide (version 2.3) has been published 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).
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.
Information note NI GA 15/2023 of October 27 has been published, regarding the operation of the Single Entry Point of the Customs Single Window for the request for security control of industrial products (PUE-COM).
A webinar will be held on November 3 at 12 noon to provide information on the new features of Phase Five of the NCTS system, through which transit regime declarations are processed.
CAU Customs Warehouses. Modification of the CAU DVD guide to version V 1.6
The modifications incorporated in version V1.6 are the following:
- A new section is included in the Model for disseminating information on document matching using CSV .
- Update of R65 allowing decimals to be declared in gross mass greater than 1 kg without the need for rounding.
The Single Entry Point of the Customs Single Window (PUE-VUA) and forms in the Electronic Office for the request for security control of industrial products from third countries (COM measure) will be available from October 25.
The safety control of industrial products from third countries is carried out by the Inspection Service SOIVRE in accordance with the provisions of Royal Decree 330/2008 of February 29, by which Control measures are adopted for the importation of certain products with respect to the applicable standards regarding product safety, and establishes a reinforced control procedure for the products listed in Annex I, considered sensitive in terms of compliance with safety regulations.
Update of the European provisional period of the new AES P1 export system
The European provisional period for the AES P1 export system has been extended until 11 February 2025 (00:00:00 CET). This means that all the rules and conditions of the AES P1 system guide will remain until that date under the specification included as "in the provisional period"
It is recalled how important it is to have tested the development of the system for both the provisional and definitive periods, since the transition between both periods will be in "big bang", that is, without possible coexistence, throughout Europe on February 11, 2025 (13:49:02 Central European Time).
Update of the European provisional period of the new NCTS P5 transit system
The European provisional period for the NCTS P5 transit system has been extended until January 21, 2025 (00:00:00 Central European Time). This means that all rules and conditions of the NCTS P5 system guide will remain until that date under the specification included as "in the provisional period." It is remembered how important it is to have the development of the system tested for the provisional period as well as for the final one. Therefore, the transition between both periods will be in a "big bang" format, without possible coexistence, throughout Europe on January 21, 2025 (00:00:00 Central European Time).
The NCTS P5 system is currently in a period of national coexistence with the previous NCTS P4 system. This coexistence will end on March 11, 2024. From March 12, 2024, only messages from the new NCTS P5 system will be admitted in Spain in accordance with the rules of the European provisional period.
Treatment of the gross amount in CAU declarations in its relationship with a previous declaration N337 - temporary deposit declaration
It must be taken into account that, when crossed with a previous declaration type N337 (Previous Documents Box), temporary deposit declaration, the declared gross mass will be treated in the following way :
- temporary deposit declarations preCAU .
- Gross mass greater than 1 kg, which includes a fraction of a unit (kg), will be rounded in units of Kg to the nearest unit, taking into account that fractions of exact 0.5 Kg will be rounded to the nearest unit.
- Gross mass less than 1 kg will be treated with the declared decimals.
- temporary deposit declarations CAU (G4). The gross mass with the integer and decimal part declared will be considered.
- Date of entry into operation: 10/24/2023 - 09:00
Export declaration system
As of October 17, 2023, in export declarations, the address of the exporter may be declared (optional) when it is an individual identified with a NIE (starts with X , Y or Z). The address declared will be the one considered by the system in these cases.
New document prepared and published by the European Commission on customs sanctions against Russia
COM has published a new FAQ on merchandise restrictions in trade with Russia. This October document updates and completes the one made last July.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
The introduction schedule of this system is remembered:
- system currently in testing
- Version available in the production environment from January 2024. Parallel operation will be maintained with the T2L version not adapted to the CAU
- Mandatory version from March 2024. Only possible version for T2L management
New version 0.6 of the technical specifications of the G4 and ATMNot declarations is 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).
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.
A new version of the G3v2 technical guide is published (version 2.2), 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).
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.
A new version of the G5v2 technical guide (version 2.1) has been published for the notification of movements of goods in temporary storage declared in a G4, with correction of errors in diagrams and updating of various conditions, rules and code lists.
The published technical guide describes version 2 of the G5 web services that should be used for the notification of these movements when the goods were declared at the shipping area with a G4 declaration. It also defines a simplified G5 to cover the current functionality of CUB in G4s.
Version 1 of the G5 web services, covered by the previous version v1.6 of the guide, will continue to be used exclusively for the notification of movements in temporary storage of goods declared with a Discharge Summary (DSDT).
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
It is important to see the new rule ESR0017 that has been included in the T2L scheme (CCIEP01V1)
The introduction schedule of this system is remembered:
- System currently in testing
- Version available in the production environment from January 2024. Parallel operation will be maintained with the version of T2L not adapted to CAU .
- Mandatory version from March 2024. Only possible version for T2L management
Deposit Linking Documents: Declaration of document 1002 - Other type of transport document not permitted
In a similar way to what was done with the SADImport, the document code "1002 - other transport title" in the "Documents presented, certificates and authorizations, additional references" box, cannot be declared as of Tuesday, October 10, 2023.
The correct codes to be declared as transport documents can be found in the community codes database of TARIC
Since last September 30, in compliance with Article 3g of Regulation (EU) No. 833/2014 regarding restrictive measures motivated by actions by Russia that destabilize the situation in Ukraine, it is prohibited:
Import into the Union, directly or indirectly, steel products listed in Annex XVII, if:
- They are originally from Russia; or
- have been exported from Russia;
Therefore, the lifting may only be granted in the event that:
- It is adequately justified that no inputs originating in Russia have been used in production.
- Have the appropriate authorization issued by the Secretary of State for Commerce.
- Have physically entered the customs territory of the Union by 30 September 2023 and have been presented to customs by that date.
You must declare in box 44 of SADone of the following certificates:
- And 824: Proof of the country of origin of the steel inputs used for the transformation of the product in a third country.
- L 139: Import authorization pursuant to Article 3g(7) of Council Regulation (EU) No 833/2014.
- And 859: Goods introduced into the territory of the EU customs union and presented to the customs authorities before the entry into force or the date of applicability of this sanction, whichever is later [see Article 12e of the Regulation (EU ) No. 833/2014]
Changes made to XML guide, rules and additional information. Version V3.2.
Carbon Border Adjustment Mechanism (CBAM)
For the purposes of complying with the obligations attributed to the customs authorities by REGULATION ( EU ) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of May 10, 2023, which establishes a Carbon Border Adjustment Mechanism, the affected economic operators are informed that the Portal CBAM is now available, where they can access by choosing the Customs domain (do not choose CBAM domain).
As of 01/01/2024, customs declarations relating to the link between warehousing and import, which involve the registration of a new declaration, will not be numbered as before: the sequential number assigned to the declaration by precinct (5 characters: In warehouse declarations and import declarations adapted to CAU , 6 characters in import declarations SAD) will contain numbers and letters starting from the tenth declaration. The letters Ñ and O are not considered.
In 2024, the import SAD and the import declaration adapted to the European Union Customs Code (UC) will coexist. The sequential number per precinct is unique for both types of statements.
Click on the new feature to see examples.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
It is important to update the T2L schema (CCIEJECV1Ent.xsd), which is already operational in the test environment.
The introduction schedule of this system is remembered:
- System currently being tested.
- Version available in the production environment from January 2024. Parallel operation will be maintained with the version of T2L not adapted to CAU .
- Mandatory version from March 2024. Only possible version for T2L management.
Version 1.5 of the Online Transit Services guide for the exchange of information between Operators and Customs is published in the New Computerised Transit System Phase 5 (NCTS5). This guide contains the messages of the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Transit Declaration System (NCTS5), as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
Please note that the implementation schedule for the system cannot be postponed and is as follows:
The Web Services of the new NCTS5 system, detailed in this technical guide, have been available in the test environment since December 19, 2022, and are scheduled to be available in the real environment from October 3, 2023.
In addition, the use of the NCTS5 system's online services is expected to be mandatory from 12/03/2024, since on that date the EDIFACT messages of the NCTS4 system will no longer be accepted.
New document prepared and published by the European Commission on customs sanctions against Russia
This Guide aims to support competent authorities and stakeholders, including exporters, in implementing the export restrictions introduced in Articles 2, 2bis and 2ter and the related provisions of Articles 1, 2quater and 2quinquies of the Sanctions Regulation, without prejudice to other relevant regulations. Regarding trade with Russia, please access document , on which goods are subject to restrictions and under what conditions, whether any of these have been modified, which CN codes are affected by a ban, as well as the countries that are partners in the implementation of these measures, etc.
The information on exporters registered in Ghana for purposes of preferential origin is available on the ICUMS (Integrated Customs Management System) website.
On October 3, the new transit declaration system NCTS P5 will be available in the production environment in accordance with the “Web Services Guide for the exchange of information between Operators and the Tax Agency - New NCTS P5 system”. From that date, it will be possible to send new XML messages from the NCTS P5 system, consult the declaration data using the new procedures provided in the Electronic Office of the AEAT as well as subscribe to the Inbox to receive communications about the declarations system by system.
NI GA 14/2023 of September 15 has been published, on the exit from the warehouse other than the customs warehouse of previously imported merchandise whose inclusion in the regime occurred under the protection of article 65 sections b), c) and d) of Law 37/1992 on Value Added Tax. (replaces NI GA 05/2023 of March 3)
New validation in the AES export system
From 19 September, for exports whose customs office of exit is not in Spain, none of the following combinations of requested and preceding regimes may be declared: 1021, 1022, 1023. Specific coding of retrospective statements for these cases will be introduced later.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section.
It is important to update the response services schemas (T2L (CCIEP01V1Sal) and JEC (CCIEJECV1Sal) services), which are already operational in the test environment.
The introduction schedule for this system is recalled
- System currently in testing
- Version available in the production environment from January 2024. Parallel operation will be maintained with the version of T2L not adapted to the CAU.
- Mandatory version from March 2024. Only possible version for T2L management
NI GA 13/2023 of 5 September, regarding veterinary controls that modifies NI GA 11/2022
Version 4.10 of the EXS technical guide is published, introducing a new type of prior document N337 that will serve as a reference for Temporary Storage Declarations, both the future G4 and the current DSDT (summary discharge declarations). XSUM/XSUA document types will continue to be supported. Please see rule changes R994 and R995 for more information.
Subscribe to the Customs News RSS feed on the AEAT portal to stay up to date with future announcements.
The technical guide for sending digital documents has been updated.
New version 0.5 of the technical specifications for the G4 declaration is 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).
Subscribe to the Customs News RSS feed on the AEAT portal to stay up to date with future announcements.
Import SAD : Declaration of document 1002 - Other type of transport title not permitted
Please note that, as already communicated in the news dated July 14, 2023, as of September 5, 2023, the document code "1002 - other transport document" cannot be declared in box 44 in the SADimport document.
The correct codes to be declared as transport documents can be found in the TARIC Community Codes Database.
Measures to close imports of feed and food originating in or shipped from Japan following the accident at the Fukushima nuclear power plant (02/08/2023)
Following the publication of the Implementing Regulation ( EU ) 2023/1453 EUR-Lex - 32023R1453 - ES - EUR-Lex (europa.eu) the Commission of 13 July 2023, repealing Implementing Regulation (EU) 2021/1533, imposing special conditions on the import of feed and food originating in or dispatched from Japan following the accident in the Fukushima nuclear power plant, as of August 2, 2023, all consignments with origin or origin in Japan included in measure 722- Release into free circulation (restriction - feed and food) have been closed.
Therefore, although the Commission will continue to monitor the levels of radionuclides in food and feed originating in Japan to ensure a high level of consumer safety protection, it is no longer necessary to maintain the measures set out in the Implementing Regulation ( EU) 2021/1533 to guarantee a high level of protection of public and animal health.
A new version of the technical specifications for the DIVA system has been published. The changes are recorded in the change control section and the implementation schedule is as follows:
- Test environment -> Monday, July 17
- production environment->Wednesday, August 2nd. New versions of services are coming in parallel
- Closing of older versions -> April 9, 2024
Import declaration; Calculation of tax B01 VAT Equivalence Surcharge
According to the news of June 30, 2023, it was reported that the calculation of the tax concept B01 was going to be carried out by the AEAT and without prejudice to whether the operator declared the concept B01 or not.
Well, hereby we inform you that we have returned to the situation prior to this news item on 30/June/2023.
The operator must declare concept B01 when applicable and, consequently, the payment of such concept will be as declared by the operator, from Monday, July 31.
NI GA 12/2023 regarding the deployment window for the transition to the ICS2 system in the air field.
A new section has been published in the Electronic Customs Technical Guides section.
The technical specifications of notification G5 v2.0, for notification of movements of goods in temporary storage declared in a G4, 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).
The published technical guide describes version 2 of the G5 web services that should be used for the notification of these movements when the goods were declared at the shipping area with a G4 declaration. It also defines a simplified G5 to cover the current functionality of the CUB in the G4s.
Version 1 of the G5 web services, covered by the previous version v1.6 of the guide, will continue to be used exclusively for the notification of movements in temporary storage of goods declared with a Discharge Summary (DSDT).
Subscribe to the Customs News RSS feed on the AEAT portal to stay up to date with future announcements.
Start of testing phase of G4 declaration
It is announced that from next October 2023, the pre-production tests of the G4 declaration and the necessary notifications for the effective presentation of the goods introduced to customs can begin.
Starting on Friday, July 21 at 9:00 a.m., the possibility of submitting the message “Notification of presentation of goods to the export customs” will be enabled in the case of a prior export declaration provided for in system AES (message 511) to any person to whom the declarant has granted power of attorney to carry out this presentation by selecting this procedure from the list of those enabled to be carried out online that are published on the Electronic Headquarters of AEAT .
New developments for 27 July 2023 for the Export Declaration System
As of July 27, 2023, two new features will come into force in the export declaration system.
- If a modification/correction is made to the data of an export declaration, said modification/correction will result in a new release document being generated at the export customs office.
- It will be validated that if the declared exit Customs is not Spanish, it must have the EXT role (Export exit Customs Role).
On the other hand, since July 19, 2023, the electronic declaration of the messages that operators send to the Tax Agency in relation to export declarations is generated in PDF format with the content of said declaration.
Publication of new revision 1.4 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.4 of the Web Services Transit Guide for the exchange of information between Operators and Customs in the new NCTS5 System (New Computerized Transit System Phase 5) 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 Automated Transit Declaration System (NCTS5), as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
The main new feature it incorporates is the new CCTNNC web service.
Please note that the implementation schedule for the system cannot be postponed and is as follows:
- The Web Services of the new NCTS5 system, detailed in this technical guide, have been available in the test environment since December 19, 2022, and are scheduled to be available in the real environment from October 3, 2023.
- Furthermore, it is planned that from 03/12/2024 the Web Services of the NCTS5 system will be mandatory, since on that date the admission of EDIFACT messages from the NCTS4 system will be closed.
New version of the Development Guide for the application of non-customs certificates for operators authorized to register in the declarant's registry
Due to the change in the response of the PUE-11 web service (Single Entry Point - Z Request), it is recommended that those operators who begin the development of the application now do so with version 2 of the "Direct Debit Application Development Guide".
For those operators who are currently using version 1, they are advised to migrate to version 2, before October 2023 .
For more information on this subject, download the manual Guide to developing applications for direct debits Z .
NI GA 11/2023 of 17 July has been published, replacing NI GA 08/2022 of 28 March regarding the exemption from anti-dumping duties applicable to the import of essential bicycle parts originating in China provided for in Regulation (EC) No 88/97 of the European Commission.
As of 09/05/2023, document code 1002 - another transport document - cannot be declared in box 44 of the SADimport document.
The correct codes to be declared related to transport documents can be found in the TARIC Community Codes Database.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. The changes are listed in the change log and will be available in the test environment from Friday, July 7.
The implementation schedule for this system is as follows:
- Version available in the test environment since April 12, 2023
- Version available in the production environment from January 2024. (parallel operation will be maintained with the version of T2L not adapted to CAU )
- Mandatory version from March 2024. (only possible version for T2L management)
NI DTORA 04/2023 on the tariff classification of heavy oils, lubricating oils, other oils intended for a defined treatment.
ATR movement certificates issued by Türkiye
In a statement sent by the Turkish authorities on June 8, 2023, it is reported that they have started using the term “TÜRKIYE” in parts of the ATR certificate other than box 4, including footnotes. In box 4, the term Turkey will continue to be entered until the technical revision of Decision 1/2006 of the Customs Cooperation Committee EU -Turkey of 26 September 2006 is adopted.
In the same statement, the Turkish authorities have reported that they continue to use the model form of ATR certificate provided for in Decision 1/2001 of 28 March 2001 laying down detailed rules for the implementation of Decision No 1/95 of the Association Council Turkey (instead of the model provided for in Decision 1/2006). The only consequence is that, in box 4, instead of stating “European Union”, the expression “European Economic Community” is used. This practice will continue until supplies run out or until January 1, 2024.
Calculation of tax B01 VAT Equivalence Surcharge
Starting on Monday, July 10, 2023 08:00, the calculation of tax B01 - equivalence surcharge, will be calculated by the AEAT as appropriate.
The B01 may continue to be declared by the operator, but its calculation, and consequently its payment, will be determined by the AEAT .
NI GA 10/2023 regarding the increase in controls by Lithuanian customs authorities on exports of sanctioned goods to third countries.
Implementation schedule and documentation.
New validation at the exit of warehouses other than customs warehouses
From 3 July, the exit from Warehouses Other than Customs Warehouses will not be permitted by means of transit declarations. Please note that the exit must be by means of an expedition, a SDD (exit from warehouse) or an import declaration with requested regime 82 (Release for consumption of merchandise not subject to II. EE. previously released for free circulation or coming from part of the customs territory of the Union where Directive 2006/112/EC is not applicable and linked to a warehouse other than customs).
Revision 1.15 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 changes made in this new revision 1.15 of the Technical Guide are detailed in subchapter 2.16.
Publication of new revision 1.3 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.3 of the Web Services Transit Guide for the exchange of information between Operators and Customs in the new NCTS5 System (New Computerized Transit System Phase 5) 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 Automated Transit Declaration System (NCTS5), as well as the adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
The new version of the NCTS5 guide is published to fix an error in the previous version regarding operator migration dates. It is important to keep the calendar published as this is an international system.
The planned implementation schedule for the system is as follows:
The Web Services of the new NCTS5 system, detailed in this technical guide, have been available in the test environment since December 19, 2022, and are scheduled to be available in the real environment from October 3, 2023.
In addition, it is expected that from 03/12/2024 the Web Services of the NCTS5 system will be mandatory, since on that date the admission of EDIFACT messages from the NCTS4 system will be closed.
Auction number 1/2023 of the Valencia Maritime Customs
It is communicated for public knowledge that on the next day 13 July 2023, at 9:30 a.m., in the Assembly Hall (5th floor) of the Customs Region of the AEAT of Valencia, Calle Jesús, No. 19, 46007 Valencia , (limited capacity) the sale of the aforementioned goods will take place at public auction.
How to indicate the quantity and unit of measurement for certificates from other agencies in the export declaration
The quantity and unit of measurement of certificates from other bodies that are declared in the Documents submitted group (Supporting document), deben indicarse en los elementos 'Cantidad' (Quantity) y 'Unidad de medida' (Measurement unit and qualifier), except if it is a single certificate in that batch and in addition, the unit is KGM (net kilos).
That is to say, when dealing with several certificates in a single batch, or when dealing with a unit of measurement other than net kilos, the quantity and unit of measurement must always be indicated.
The unit of measurement must be indicated with the measurement code of the Union Customs Code, according to the values in table CSRDA349. (For example, the code 'NAR' in unit of measure specifies that the certificate counts in 'units')
Version 4.9 of the EXS v4 technical guide is published, in which references to fields exclusive to versions 2 and 3, which have already been closed, are removed, in addition to a series of clarifications, without changes to EXS.
Of particular importance is the clarification included in the new rule R994 on how to declare as a prior document the DSDT with the document types XSUM and XSUA. We have detected declarations in which the XSUA type was recorded but the XSUM maritime format (call number + batch number) of 16 characters was used. Starting next June 19, a rejection will be returned if the summary declared with XSUA is not found, since we will wait for the flight number + knowledge number to be declared. See rule R994 for more information.
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Starting on Monday, May 29 at 2:30 p.m., the specific validation of Clearance Authorizations will be launched in the export declaration system as specified on page 103 of the web services technical guide.
In summary,
- To indicate that the declarant/representative has a clearance authorization for an operation WITH electronic registration, he/she must indicate code 1005 and the reference 'OCRE' in the 'Documents presented' group
- To indicate that the declarant/representative has a clearance authorization for an operation WITHOUT electronic registration, he/she must indicate code 1005 and the reference 'OSRE' in the 'Documents presented' group.
- To indicate that the declarant/representative has a GLOBAL clearance authorization, you should not indicate code 1005 in the 'Submitted Documents' group.
With the entry into development of the electronic proof of Union customs status accreditation system, POUS in 2024, documents accrediting Union status must be requested in this application exclusively and may only be requested by the export declaration for the generation of a T2LF for national exchanges of Union merchandise and T2L when the destination is Andorra.
However, until the entry into production of the POUS system, scheduled for the first quarter of 2024, the use of the AES system to obtain proof of Union customs status will be permitted in all other cases, so that economic operators can adapt to the new situation.
Starting next Monday, June 5, the validation of commodity codes in declarations G5, EXS and ETD will be strict. Those declarations containing commodity codes of 6 characters (Harmonized System WCO ) or 8 characters (Combined Nomenclature EU ) will be rejected. in which only one significant code is declared in the 'tariff heading' part (first four characters) followed by two or four zeros padded up to the minimum required. These pairs of zeros will only be allowed at the end of the commodity code when it is enabled for this purpose because it lacks tariff subclassifications.
New certificates 1418 “INSPECTION OF HAZARDOUS CHEMICALS. Import permit for chemical products ” and 1416 “INSPECTION OF HAZARDOUS CHEMICALS. "Responsible declaration presented by the importer."
As of June 1, customs will apply measure TARIC PQP- Hazardous Chemical Products to a greater number of products and it will be necessary to declare in box 44 of the SADimport certificate code 1418.
For those statistical positions subject to control by measure TARIC PQP but not affected by the Regulation ( EU ) 649/2012 on export and import of dangerous chemical products and provided that said tariff items are associated with referral 02 604 PQP For this item, a DECLARATION from the importer will be accepted, stating that, under its responsibility, the products that are imported are not subject to INSPECTION OF HAZARDOUS CHEMICALS, the 1416 certificate has been registered.
For further information, please consult NI GA 09/2023 OF MAY 9, REGARDING CONTROL OF THE IMPORTATION OF DANGEROUS CHEMICAL PRODUCTS (MEASURE TARIC PQP)
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section. Testing of the system has been open since April 12.
Revision 1.14 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 changes made in this new revision 1.14 of the Technical Guide are detailed in subchapter 2.15.
As of 16 May, the certificate code TARIC (Y864) must be declared in box 44 of the import SADindicating that the proof of origin held by the operator does not relate to a place not eligible for preferential treatment under the EU-Israel Association Agreement, when the operator requests tariff preferences set out in the EU-Israel Association Agreement or when requesting a preferential tariff quota set out in the same Association Agreement.
For more information, please consult NI GA 08/2023 OF MAY 8, OF THE GENERAL SUB-DIRECTORATE OF CUSTOMS MANAGEMENT RELATING TO IMPORTS FROM ISRAEL IN THE EUROPEAN UNION
Seminar on "ICS2 - release 3"
News about the release 3 of the new system of summary declarations of entry (ICS2)
See the information at this link:
Tax Agency: Summary tax returns. ICS2 ENS
Next May 9th at 9 am The electronic systems ECS P2 and EXS v2-v3 will no longer be operational and from that moment on the respective declarations and notifications must be sent through the systems adapted to CAU , AESP1 and EXS v4.
In order to enable import declarations adapted to CAU as soon as possible, the Tax Agency has developed this option. This is a transition option between the current import (described in the “Web Services Import Guide”) and the future CAU system (described in the “Technical Import Guide adapted to CAU ”).
A new utility has been enabled "Sending declarations EXS in xml format", available for manual submission, using a web form on our electronic site, of declarations EXS v4 in xml format, in accordance with the web service defined by the descriptor "IE615V4.wsdl". As with any other web service client, the XML file will need to include the SOAP v1.1 envelope.
The utility is now available in the corresponding procedure:
https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DA12.shtml
Please note that version 4 of EXS (IE615V4) went into production on October 3 and that versions v2 (IE615V2) and v3 (IE615V3) will be discontinued on May 9, 2023.
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New proof of origin valid for imports into the European Union of products originating in Seychelles under the EU-Eastern and Southern Africa Interim Economic Partnership Agreement, from 1 July 2023
From 1 July 2023, products originating in Seychelles imported into the EU will only benefit from the preferential tariff treatment of the interim Economic Partnership Agreement (EPA) EU -Eastern and Southern Africa ( EU-AOM) upon submission of an extended communication on origin, in accordance with the provisions of Article 23 of Protocol 1 of the EU-AOM Interim EPA, by:
- a Seychelles exporter registered in the European Union Exporters Registration Scheme, or
- Any exporter from Seychelles, for consignments consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
From that date, points a) and b) of paragraph 1 of Article 18 Protocol 1 of the EU-ESA Interim EPA will no longer apply.
Closing ECS P2 System and EXS V2 and V3 System
Please note that as of May 9, the ECS p2 and EXS v2-v3 systems will cease to be operational, and that from that date the respective declarations must be sent through the systems adapted to the CAU, AES and EXS v4.
The information is available at the following links:
Tax Agency: Export
GPD_EXS_4.8 (agenciatributaria.gob.es)
AES Export SW (agenciatributaria.gob.es)
In accordance with NIGA 04/23 of 15 February on the operation of the single entry point of the Customs Single Window (PUE-VUA) for the request for ROHS/RAEE control for the import of electrical and electronic equipment, batteries and accumulators from third countries, two systems have been put into operation for the telematic management of requests by operators. One of them, through a new telematic management model within the new pillar of the Single Customs Window, called Single Point of Entry (hereinafter, PUE).
EXS v4 Technical Guide version 4.8 is released with clarification of service descriptor and port information and some other issues raised by operators/developers.
Please note that version 4 of EXS (IE615V4) went into production on October 3 and that the closure of versions v2 (IE615V2) and v3 (IE615V3) will occur on May 9, 2023.
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Information Note from the Director of the Customs and Excise Department 01/2023 of February 16, in relation to simplified and complementary customs declarations
In box 37 relating to the customs regime, they will be indicated in subbox 2, one of the following codes is enabled at the national level:
- 9VG in the cases of supplementary declaration in the form of communication of provision of documents by submitting electronic message X.
- 9VI for cases in which the supplementary declaration is made by submitting a document via electronic registration.
Revision 1.13 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 in the real environment since October 18, 2022.
Please note that 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.
A new version of the technical specifications for the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), has been published. Changes are recorded in the change control section. It is important to update your message schemas with this new version. Pre-production testing of the system will begin on April 12.
Please note that, as of March 21, only version 2 will be available for sending the DER document in the DIVA system. More information can be found in the specifications
Revision 1.12 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 in the real environment since October 18, 2022.
Please note that 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 January 1, 2023, the completion of the non-customs storage regime for goods previously imported and linked to said regime determines the taxable event import for all goods except those subject to special taxes . This is the result of the incorporation of a new section Three to article 18 of Law 37/1992 on VAT carried out by Law 31/2022, of December 23, on General State Budgets for the year 2023.
To ensure coordination across the European Union and a smooth transition of ICS2 from Phase 1 to Phase 2 and to facilitate business operations, the European Commission has allowed Member States to authorise affected economic operators to gradually connect to the system until the end of a deployment window. In relation to this issue, information note 1/2023 has been issued by the General Subdirectorate of Customs Management of the Customs and Excise Department.
A webinar will take place on March 22 at 11 a.m. to answer questions regarding the implementation of the Electronic Export System (AES)
A new version of the functional specifications for G3 and G4 declarations is 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).
New versions of the G3 v2.1 and G4 v0.4 technical guides are also published, aligned with the changes in the functional specifications and including the definition and final design of all the web services required for operations with both customs declarations.
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Next Wednesday, March 1, the declaration of codes 1313, 1403 and 1404 will be put into production in the export system.
A new version of the Low Value Shipment Declaration Guide (H7) has been published. The changes made can be seen in version control. This new version will be applicable from February 27, 2023.
New Certificate 1417 "ROS-RAEE CONTROL. "Responsible declaration submitted by the importer"
On February 9, certificate 1417 "ROS-RAEE" was registered. For this item, a DECLARATION from the importer stating that, under his responsibility, the products being imported are not subject to SOIVRE ROS-RAEE Control will be accepted. .
This code may be declared in box 44 of the SAD for those tariff items subject to control by the ROS-RAEE measure and that are affected by the remission 02 608 " ROHS/RAEE For this item, a DECLARATION by the importer will be accepted stating that, under his responsibility, the products being imported are not subject to the SOIVRE ROS-RAEE Control " . That is, they do not require processing with the competent body.
Currently only applicable to tariff items also affected by the remission 02 606 ROHS/RAEE Exclusively for electrical and electronic equipment other than components intended to form part of a means of transport (including automotive)
New version 4.10 of the EDIFACT guide on Discharge Summaries (Temporary Storage Declarations) is published, adapted to the declaration as a previous document of a reference to the transport document and/or MRN of an ENS/ICS2 entry summary declaration.
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A new version of the technical import guide adapted to the Customs Code of the Union (UC) is published: CAU Import Technical Guide V3.0. Along with this new version of the technical import guide adapted to the CAU, the following complementary documents are included:
- CAU Import Scenarios V3.0
- Additional Information CAU V3.0 Importation
- Rules and Conditions for Importing CAU V3.0
- CAU Import Consultation Service V2.0
The testing schedule will be as follows.
2023:
- June: Testing H1 statements with procedure type { A , D, Z }.
- September: Testing declarations with procedure type V. Declarations with more than one GoodShipment.
- December: Testing statements with simplified procedure types {B, C, E, F} and complementary to the previous ones {X, Y, U}
Calendar in the production phase:
Production is expected to begin in 2024. More details will be provided later.
Electronic systems adapted to the CAU: Implementation schedule for AES P1, EXS v4 and NCTS P5 systems
New ban on imports of petroleum products originating in or exported from Russia, starting next February 5
New information regarding the deployment window for the transition to the ICS2 system in the air field
The Commission has allowed operators to benefit from a deployment window for the transition to the ICS2 system from Release 1 to Release 2, with a maximum deadline of 2 October 2023, a period that cannot be extended. Check in this link l the dates to be eligible for this window and the procedure to follow.
The technical specifications of the system for justifying the Community character of goods using the T2L document, adapted to the Union Customs Code (UCC), have been published. This new system will be in testing in the pre-production environment from March 14, 2023. Services will be launched in the production environment on January 16, 2024. The current T2L system prior to the CAU will continue to be available until March 2024. The exact date will be confirmed according to the date finally agreed with the European Central System.
Revision 1.11 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 in the real environment since October 18, 2022. Please note that 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.
Version 4.7 of the technical guide is published, increasing the maximum number of items per declaration to 500.
Modified IE615V4Ent.xsd schema of version 4 of the IE615V4 web service used for the submission of EXS Declarations, Re-export and Re-shipment Notifications.
Please note that version 4 of EXS (IE615V4) went into production on October 3 and that versions v2 (IE615V2) and v3 (IE615V3) will be discontinued on May 9, 2023.
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Information on the reduction of the super-reduced VAT rate from 4% to 0% (Update)
The publication of RD Law 20/2022 of December 27, on measures to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of the Island of La Palma and other situations of vulnerability, has established the reduction of the super-reduced VAT rate from 4% to 0% for basic food products with entry into force on January 1, 2023, as well as the extension until June 30, 2023 of the application of the 0% tax rate VAT for certain goods and services necessary to combat the effects of SARS-CoV-2.
For the purposes of implementing both measures in import declarations, it is now allowed to declare the 0% VAT rate in said declarations without the need to specify code 126 in box 37.2. For all these reasons, code 126 cannot be declared from January 17, 2023 in box 37.2.
In accordance with NI GA 21/2022 of December 21, 2022, new codes to be used in import duties are contemplated as of January 16, 2023.
Technical Guide version 4.6 is published. The only new feature is the mandatory requirement for version 4 (IE615V4) of the declaration of the declarant's email address (data element "EmailPLD1"). In order to give declarants time to adapt their client systems, this information will not be required for one month. Starting on February 13, the computer system will validate your completion.
Please note that version 4 of EXS (IE615V4) went into production on October 3 and that versions v2 (IE615V2) and v3 (IE615V3) will be discontinued on May 9, 2023.
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A new version 4.9 of the EDIFACT guide on Discharge Summaries (Temporary Storage Declarations) has been published, adapted to the declaration as a prior document of a G5 when the destination ADT of this is not located in the same customs area as the declared Discharge Summary. In this case, it will be a G5 that continues after its journey by sea or air included in the summary discharge declaration. Please note that upon arrival of the goods at the G5 destination area, no Unloading Summary must be declared, since this is automatically generated by the G5.
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A new version 2.7 of the EDIFACT guide for Cargo Manifest declarations has been published, adapted to the shipment of G5 notifications that begin or continue the journey by sea. In this case, it will be declared as an associated document of the corresponding items of the Cargo Manifest using the document type key "DG5" and as a reference the MRN assigned to G5.
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