2024 Customs News

Information Note 21/2024 of November 11, 2024 of the Department of Customs and Excise, on the application of traditional trade rules under the specific supply regime (REA) within the framework of the program of specific options for remoteness and insularity (POSEI), in accordance with Regulation ( EU ) No. 228/2013 and Implementing Regulation (EU) No. 180/2014

The AEAT modernizes its non-intrusive inspection system for more efficient and sustainable customs control through the Customs Control Equipment Instrument (CCEI) of the European Commission.

Due to maintenance operations, the Electronic Office of the Tax Agency will be interrupted next Sunday, October 27 between 02:30 hours (summer time) and 03:30 hours (winter time).

Please excuse any inconvenience.

In order to address all the issues raised in relation to the system for indirect registration of proof of Union customs status, in order to be able to date the temporary storage declaration electronically, a series of improvements have been incorporated into the T2L indirect registration web form.

A new version of the technical guide for G5v2 (version 2.4) is published, for the notification of movements of goods in temporary storage declared in a G4 , in which, at the request of operators, data is provided for pre-production tests of mode MDP-M of G5G / G5S and an annex is added with the restrictions applied to modes MDM and MDC .

G5G and G5S notifications are available in Preproduction since 15/10/2024 and will go into Production on 03/03/2025.

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It is announced that from today 10/15/2024, testing is open in the Preproduction environment for the new notifications G5G and G5S . Both notifications are part of version 2 of G5 and will allow the movement of goods declared in temporary storage through the new declarations G4 .

G5G notifications are an evolution of the current G5v1 notifications for DSDT , adapted to G4 declarations, while G5S notifications are a simplified version, with behavior and restrictions similar to those of the current CUB for DSDT, but adapted to G4 declarations.

A new version 2.3 of the G5v2 technical guide is also published, which provides details to help with pre-production testing, updates lists of error codes and warnings, and establishes certain limitations: functional to G5G dating and techniques to the maximum number of occurrences of certain xml elements.

G5G and G5S notifications will go into Production on 03/03/2025.
 
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As of October 14, 2024 , the new electronic sealing system is established for residents of the autonomous city of Ceuta who make purchases in the Peninsula or the Balearic Islands and from that moment on, manual sealing (rubber stamp) upon entry into this territory is eliminated.

The Web Services Technical Guide has been updated to version 2.16 to incorporate these changes.

Version 2.16 of the Web Services Technical Guide is published - DIVA . Adaptations to the new electronic sealing system are included for residents of the autonomous city of Ceuta who make purchases on the Peninsula or the Balearic Islands.

When it was reported in the Headquarters news of September 17 that the DIVA system was being adapted to the new types, the DIVA technical guide was updated accordingly.

In the guide you can see that the format for the type VAT now supports a decimal. In addition, it is indicated that the scheme needs to be updated. Please note that in DIVA the correct form would be 7.5 (with a comma and a single decimal, as indicated in the diagram pattern).

Tax Agency: Adaptation of the DIVA system to the new tax rates .

Revision 2.5 of the T2L Guide adapted to CAU is published, in which the indirect registration XSD schema CCIEP01INDV1Ent.xsd is corrected to solve an error in the service URL.

The web service guide for querying an import declaration in the response message has been modified so that
the document number (reference number) supports the optionality of reporting such data element.
At the same time, the service scheme is also being modified.

The European Commission has published a new format for accompanying documents for transit declarations (DAT) and export declarations (DAE), adapted to the Union Customs Code.

On October 1, 2024, the Customs Single Window for the management of requests for security control of industrial products will close ( RD 330/2008; Certificate 1310), so from that moment on all requests for security control of industrial products (RD 330/2008, COM Measure, certificate 1235) must be managed through the COM Single Entry Point. Certificates 1310 issued by the Inspection Service SOIVRE before October 1 will remain valid for declaration in box 44 of the SADfor the duration of their validity period.  

As of next October , Order PJC/756/2024, of July 22, which delimits the actions to be carried out in the official border control services functionally dependent on the Ministry of Agriculture, Fisheries and Food and the Ministry of Health, comes into force. (boe.es) , a new measure TARIC has been registered.

The DIVA system has been adapted to accept decimals that include the new tax rates in their digits. Tests can be carried out from 23 September 2024 to verify its correct operation.

Operators are reminded that once the transit declaration has been issued at the customs office of departure, it cannot be rectified.

In the event of an error affecting the nature of the operation and which must be corrected, operators have the option of requesting the customs office of departure, through the electronic registry, to invalidate said declaration, in order to present the correct one.

The Department of Customs and Excise (DAIIEE) is strengthening the equipment of the Customs Laboratories in Madrid, Barcelona, Valencia and Seville through the Customs Control Equipment Instrument (CCEI) of the European Commission.

As of 05/08/2024, simplified declarations of type B and E - Simplified declaration without SDE authorization can be filed.

With the entry into force of REGULATION ( EU ) No 2024/573 of the European Parliament and of the Council of 7 February 2024 on fluorinated greenhouse gases amending Directive 2019/1937 and repealing Regulation 517/2014, the existing measures for the control of the IMPORT, EXPORT, INTRODUCTION, production, supply and subsequent use of fluorinated greenhouse gases and of products and equipment containing such gases or whose operation depends on such gases have been updated.

The presentations of the webinar operators notification of presentation of goods in the registration in the declarant records (I2) held on July 18 are published and will be available in the help section related to EIR Declarant Registry included in the simplified procedures section of the customs portal in the electronic headquarters.

Revision 1.14 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).

This new revision changes certain messaging rules for the final period, and reminds us of the need to test the validations for the final period that will come into effect on January 21, 2025 at 00:00:00.

In recent weeks, we have been informed by both operators and other member states that, having been visaed and/or registered in Spain T2L/F, said documents could not be used in another country because they were not in the database of the central system POUS . And in all the cases analysed this was due to the fact that the declarant in his/her visa and/or registration application marked the national indicator (NationalOnlyRequest label) with the value 1 (Yes).

A new version of the G5v2 technical guide (version 2.2) 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.

Notifications included in G5v2 (G5G and G5S) are expected to enter testing in the Pre-Production environment in early October.

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Following a request from Indonesia and Sri Lanka to benefit from regional cumulation provided for in Article 55(5) of Commission Delegated Regulation ( EU ) 2015/2446, the Commission has decided to authorise this possibility of cumulation.

A webinar will be held on July 18, 2024 from 9:00 to 11:00 a.m. to inform about the changes and developments in the procedure for registering in the declarant records (I2) within the new import system (H1).

Pending the adoption of a Decision of the EU-Turkey Customs Cooperation Committee, the customs administrations of the Member States of the EU will begin to accept A.TR movement certificates issued electronically when presented for import, with a QR code and without a signature in wet ink as of July 8, 2024.

The authenticity of A.TR goods movement certificates issued electronically by Turkey can be verified at the unique link on each goods movement certificate, starting with '' https://mdc.gtb.gov.tr '', '' https://uygulama.gtb.gov.tr '', '' https://istanbul.ebirlik.net/'' or '' https://ankara.ebirlik.net/dolasim/app'' (accessible by scanning the QR code on the certificate or by typing the route printed on the certificate).

The presentations of the Webinar for operators on the new import system (H1) held on June 18 are published and will be available in the help section related to: "Importation. Release for free circulation".

In the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.

On June 18, 2024, from 10:00 a.m. to 12:00 p.m., a webinar will be held to provide information on the new features of the new import system that will go into production on the dates contained in the new feature "H1 publication of technical documentation and calendar" published on June 4, starting on June 25, 2024 with the entry into production of declarations A, D, V, and Z.

Version 4.11 of the technical guide for declarations EXS , Re-exportation and Re-shipment notifications, is published, in which new validations are introduced on the previous documents T2L .

These validations will come into effect on July 23, 2024.

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Technical documentation that has changed:

1. Import declaration:
   1. Technical import guide adapted to CAU V3.4.
   2. CAU Import Consultation Service Technical Guide V2.4
   3. Additional information on CAU V3.6 import
   4. Rules and conditions adjusted to EUCDM and Spanish Customs V3.4
   5. Import scenarios adapted to the UCC. V3.1.
   6. Web Service Guide for Document Submission V 1.5
2. Notification of registration of goods in the operator's registry:
   1. Notification of registration of goods in the operator's registry V0.5
   2. Rules and conditions V 0.2  

Each document details, in its version, the variation that has occurred.
It can also be viewed at Web Services (agenciatributaria.gob.es)

Revision 1.13 of the Web Services Transit Guide for the exchange of information between Operators and Customs in the new NCTS5 (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).

This new revision adds, among other new features, an explanation of validations on C521 and C523 type authorizations for June 4.

A new version 4.11 of the EDIFACT guide on Discharge Summaries (Temporary Storage Declarations) is published, which includes a new Annex V describing the keys for referencing a DSDT and the conversion between them. The limit of declarable items in a single CUB message is also extended to 999 items.

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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 schema has been added that will allow Indirect Registration (CCIEP01INDV1.wsdl, CCIEP01INDV1Ent.xsd)

With this new Indirect Registration, the T2L preCau will be closed on the following date:

• From 12/07/2024 to 14/01/2025 it will be in testing
  • URL for pre-form for indirect T2L registration:  https://prewww1.aeat.es/wlpl/ADTL-JDIT/CapturaT2LIndirecta 
  • pre web service url:  https://prewww1.agenciatributaria.gob.aeat/wlpl/ADTL-JDIT/ws/pous/CCIEP01V1INDSOAP
• It will be in production from 09/09/2024
• From 01/15/2025, it will no longer be possible to access the T2L preCau indirect registration.

On the basis of Information Note No 1, contained in document TAXUD/2109264/20 of 31.03.2020, the Commission recommended that customs authorities of the MS accept certificates of movement of goods for preferential origin purposes issued by electronic means with a digital signature or stamp of the competent authorities, or a copy in paper or electronic format, given the situation caused by the COVID-19 pandemic. This flexibility ended on May 1, 2024, and from that moment on, certificates of origin issued electronically by third countries are no longer accepted.

Revision 1.16 of the Export Declaration Web Services Guide for the exchange of information between Operators and Customs 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 Export Declaration System, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).
Among other new features, this new version adds that from May 9 a statistical value of zero will not be allowed for invoice amounts greater than zero.  

 The European Union and New Zealand have signed a Free Trade Agreement that will come into force on 1 May 2024.

New version 0.8 of the technical specifications for G4 declarations is published. The main new features are the introduction of the declaration item number in the G4Dec web service, a new web service for consulting these declaration item numbers and several request/response messages in other web services. Likewise, the dating option " MRN + Item" of the previous document type N337 of all customs declarations that support it is generalized for all G4s.

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The implementation schedule for the new version of the DIVA system specifications announced on August 1, 2023 (version 2.14) is updated.

• In testing, available.
• In parallel production with the previous version (2.13), available.
• Closing date of previous version, May 21, 2024

Revision 1.12 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).
Among other new features, this new version includes an explanation of how the summary will be generated in the case of packages with 0 and 0 kilos of gross mass.

Revision 1.11 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).

Among other new features, this new version adds guarantee type 5, to be used exclusively in the event that the amount to be guaranteed is zero euros.

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 diagrams have been updated and must be downloaded again.

The introduction schedule of this system is remembered:

• Mandatory version from March 1, 2024. Only possible version for T2L management

The modification of the calendar for the entry into force of the import declaration adapted to CAU is hereby communicated. Likewise, the date of entry into production of the notification declaration of registration of the merchandise is explained. Finally, other considerations to take into account.

Information Note 09/2024 of March 13, of the Customs and Excise Department, regarding veterinary controls that replaces NI GA 03/2024

Revision 1.10 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 new NCTS5 system Web Services, 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, 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 (date that cannot be extended).

Information Note 08/2024 of March 5 from the Customs and Excise Department has been published, regarding the implementation of phase 5 of the electronic transit system - NCTS P5 system.

Published the Information Note NI GA 06/2024 of February 28 of the Customs and Excise Department, regarding the implementation of the electronic system for proof of Union merchandise status - POUS System

Information Note NI GA 05/2024 of February 22, on the procedure for signing certificates of circulation of goods EUR 1 and EUR-MED, has been published.

Information Note NI GA 04/2024 of 22 February, regarding the extension of NI GA 08/2013 of 26 March, on the current status of application of the Paneuromed Regional Agreement, has been published.

NI GA 03/2024 of February 21, regarding veterinary controls that modifies the NI GA 13/2023

Revision 1.9 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 new NCTS5 system Web Services, 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, 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 (date that cannot be extended).

NI GA 02/2024 of February 16, regarding the control of biological samples, cells and human tissues that modifies NI GA 05/2022

The new version of the Merchandise Registration Notification (NIM) guide is published in the declarant's records. Testing can be done in the PREproduction environment from 01/15/2024. In PROduction it will be on 01/07/2024.

NI GA 01/2024 of January 30, replacing NI GA 11/2023 of July 17 regarding the exemption from anti-dumping duties applicable to the import of essential bicycle parts originating in China provided for in Regulation (EEC) No. 88/97 of the European Commission 

Revision 1.8 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 (non-extendable).

Access and registration to the CBAM platform must always be done by selecting the CUSTOMS option, never Carbon Border Adjustment Mechanism (CBAM)

It can be carried out by both the importer choosing the economic operator option, and the customs representative who has submitted import declarations subject to CBAM as an indirect representative. And in this way each one, importer or customs representative, will choose the appropriate option. 

At the moment it is not possible to access as a proxy of the above, although we are working with MITERD , the competent authority in the matter, to find a possible solution.

In order to clarify how to access the CBAM Registry, the ppt has been updated and can be found available in the CBAM section .

The NCTS P5 technical guide has been updated, among other aspects, to indicate that the total amount to be covered by the guarantee must be calculated by the operator, indicating the amount corresponding to each guarantee used. The amount calculated for the inclusion of the goods in the transit procedure must cover the amount of import duties and other charges accrued by the import. To do this, you must take into consideration the import duties, VAT and Special Taxes, if applicable, that correspond to the date on which the declaration is made. The distribution of the amount between the guarantees will be made by the operator at its discretion. 

The presentation made at the November 2023 seminar for operators has also been updated in the same way. 

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 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

With the entry into operation of the G4 Declaration of temporary storage, it is necessary to take into account several points in the declaration of low-value shipments (H7) in box PreviousDocument .