2024 Customs News
Revision 1.16 of the Export Declaration Web Services guide for the exchange of information between Operators and Customs 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 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 (CAU).
This new version adds, among other new features, that from May 9, zero statistical value will not be allowed for invoice amounts greater than zero.
Based on Information Note No. 1, contained in document TAXUD/2109264/20 of 31.03.2020, the Commission recommended that the customs authorities of the MS accept certificates of movement of goods to effects of preferential origin issued by electronic means with a digital signature or seal of the competent authorities, or a copy in paper or electronic format, given the situation caused by the COVID-19 pandemic. This flexibility ends on May 1, 2024, and from that moment on, certificates of origin issued electronically by third countries will no longer be accepted.
News in the Tax on Fluorinated Greenhouse Gases
On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published. , which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on March 11, 2024, has entailed a modification of the objective scope of the tax that will entail some improvements in the settlement of the import taxable event.
All information regarding customs formalities for the importation of goods subject to tax is accessible at the following link:
Tax Agency: Customs formalities for the import of goods subject to tax
A.TR Certificates with mention "European Community" in box 4
It is reported that new A.TR certificates can begin to be printed with the mention in box 4 of "European Community". However, ATR certificates that are already issued with the old mention of the "European Economic Community" in box 4 can continue to be used, which must be accepted by the customs authorities of the MS of the Union and Turkey until the technical review of Decision 1/2006 of the Customs Cooperation Committee EC -Turkey of 26 September 2006, by which establish provisions for the implementation of Decision No 1/95 of the EC-Turkey Association Council.
The European Union and New Zealand have signed a Free Trade Agreement that will enter into force on May 1, 2024.
New version 0.8 of the technical specifications of the 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, is generalized for all customs declarations that support it, for all G4.
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The implementation schedule of the new version of 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.
- Previous version closure, May 21, 2024
Revision 1.12 of the Transit Web Services 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 includes the messages from 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 version adds, among other new features, an explanation of how the summary will be generated in the case of 0 packages and 0 kilos of gross mass.
Revision 1.11 of the Transit Web Services 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 includes the messages from 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).
In this new version, among other new features, guarantee type 5 is added, to be used exclusively in the event that the amount to be guaranteed is zero euros.
New type of transit guarantee for amount to be guaranteed “0” euros
As of March 26, transit declarations may be submitted for which, given that the amount to be guaranteed is zero, the type of guarantee selected may be 5: Waiver of the requirement to constitute a guarantee when the amount to be guaranteed is zero.
This code can be selected from the TRTIPGA5 table.
A new version of the technical specifications of the system for justifying the community nature of the merchandise has been published through the T2L document, adapted to the Union Customs Code (CAU). The changes are recorded in the change control section. The schemes have been updated, they 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 entry into operation calendar of the import declaration adapted to CAU is communicated. Likewise, the date of entry into production of the merchandise registration notification declaration is explained. Finally, other considerations to take into account.
Informative Note 09/2024 of March 13, from the Department of Customs and Excise, relating to veterinary controls that replaces NI GA 03/2024
A new version of the technical specifications of the system for justifying the community nature of the merchandise has been published through the T2L document, adapted to the Union Customs Code (CAU). The changes are recorded in the change control section.
These changes include changes at the schema level of both JEC, T2L and T2L Consultation, therefore they will have to be downloaded again.
The introduction schedule of this system is remembered:
- Mandatory version from March 1, 2024. Only possible version for T2L management
Revision 1.10 of the Transit Web Services 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 includes the messages from 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 real environment from October 3, 2023.
- In addition, 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 date).
Information Note 08/2024 of March 5 of the Department of Customs and Excise has been published, relating to the implementation of phase 5 of the electronic transit system - NCTS P5 system.
Information note 07/2024 of March 4 of the Department of Customs and Excise, which replaces NI GA 04/2024 of February 22 regarding the extension of NI GA 08/ 2013 of March 26, on the current status of application of the regional agreement PANEUROMED
Published Information Note NI GA 06/2024 of February 28 of the Department of Customs and Excise, relating to the implementation of the electronic system for testing the status of Union goods - POUS System
Published Information Note NI GA 05/2024 of February 22, on the procedure for signing certificates of movement of goods EUR 1 and EUR-MED.
Published Information Note NI GA 04/2024 of February 22, relating to the extension of NI GA 08/2013 of March 26, on the current status of application of the Paneuromed Regional Convention.
NI GA 03/2024 of February 21, relating to veterinary controls that modifies NI GA 13/2023
New certificate of exemption from veterinary control by Foreign Health for the national TARIC measure SNM Sanitary control of imported products
As of February 20, 2024, a new 1426 certificate is available: EXTERNAL HEALTH INSPECTION. Declaration presented by the importer, under his/her responsibility, that shipments of products of non-animal origin are devoid of commercial character.
This new certificate must be declared in all cases in box 44 of DUA or preDUA at the time of registration of the declaration, together with the responsible declaration document, for those statistical positions subject to to control SNM-SANIM and that are affected by one of the following referrals:
- 02 506: This is a shipment of products of non-animal origin between individuals intended for personal consumption or use whose intrinsic value is equal to or less than 45 euros, and the maximum quantities established in art. 3 of the Implementing Regulation ( EU ) 2019/1793 or art. 1.2 of Implementing Regulation (EU) 2020/1158.
In this case, code C08 must be declared in box 37.2 of the DUA or preDUA.
- 02 507: This is a shipment of products of non-animal origin between companies that are not intended to be marketed and whose intrinsic value is equal to or less than 150 euros and the maximum quantities established in art. 3 of Implementing Regulation (EU) 2019/1793 or art. 1.2 of Implementing Regulation (EU) 2020/1158.
In this case, code C07 must be declared in box 37.2 of the DUA or preDUA.
Publication of new revision 1.9 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.9 of the Transit Web Services 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 includes the messages from 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 real environment from October 3, 2023.
- In addition, 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 date).
New version of the technical specifications of the electronic T2L adapted to the CAU
A new version of the technical specifications of the system for justifying the community nature of the merchandise has been published through the T2L document, adapted to the Union Customs Code (CAU). The changes are recorded in the change control section. The introduction schedule of this system is remembered.
- System currently being tested.
- Version available in the production environment from January 16, 2024. Parallel operation will be maintained with the T2L version not adapted to the CAU.
- Mandatory version from March 1, 2024. Only possible version for T2L management.
New certificate of exemption from the control of biological samples and human cells and tissues
Starting next February 20, 2024, a new 1427 certificate will be available: Declaration presented by the operator under his responsibility that shipments are excluded from the scope of application of Royal Decree-Law 9/2014, of July 4 and Royal Decree 65/2006, of January 30.
This new certificate must be declared in all cases in box 44 of DUA or preDUA at the time of registration of the declaration, together with the responsible declaration document, for those statistical positions subject to to control by measures TARIC MBI (Import of human biological samples), MBG (Import of samples of biological material of animal origin) and CYT (Import and export of human cells and tissues) and affected by one of the referrals 02 500 to 02 504.
NI GA 02/2024 of February 16, relating to the control of biological samples, human cells and tissues that modifies NI GA 05/2022
Publication of the Rules and Conditions of the declaration Notification of Registration of the Merchandise (NIM) in the records of the declarant
The new version of the rules and conditions of the Merchandise Registration Notification (NIM) declaration is published in the declarant's records.
See Headquarters of the AEAT, the document " NIM V0.2 Rules and Conditions "
Tax Agency: Technical guides - Goods Registration Notification System by registration holders...
Interruption of service on Saturday, February 10
Due to maintenance operations, next Saturday, February 10, the service at the Electronic Headquarters of the Tax Agency will be interrupted at 10:00 p.m., for a maximum of 2 hours.
Please excuse any inconvenience.
The new version of the Merchandise Registration Notification (NIM) guide is published in the declarant's records. Testing can be done in the PRE-production environment from 01/15/2024. In PRODUCTION it will be 07/01/2024.
CBAM registration access through power of attorney
A new procedure "Access registration CBAM " has been included among the list of procedures enabled to be carried out online.
In this way, individualized power of attorney may be granted for access to the CBAM Registry by selecting this procedure from the list of those authorized to be carried out online that are published in the Electronic Office to the following actors:
- An Employee on behalf of an Economic Operator
- An Employee on behalf of a Customs Representative
- A Customs Representative on behalf of an Economic Operator
- An Employee on behalf of an Economic Operator, with a mandate from a Customs Representative
NI GA 01/2024 of January 30, which replaces NI GA 11/2023 of July 17 relating to the exemption from anti-dumping duties applicable to the import of essential bicycle parts originating in China provided for in the Regulation ( EEC) No. 88/97 of the European Commission
Publication of new revision 1.8 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.8 of the Transit Web Services 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 includes the messages from 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 system NCTS5 , detailed in this technical guide, are available in the test environment from December 19, 2022 and 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 system will be closed. NCTS4 ##2##(non-extendable).
POUS system operators webinar
H1- Import declaration. Published technical guides: Additional information, rules and conditions and calendar
- Technical documentation that has been modified:
-
- Import technical guide adapted to CAU V3.3
- CAU V2.3 import consultation service technical guide
- Additional information import CAU V3.3
- Rules and conditions adjusted to EUCDM and Spanish Customs V3.3
The variations suffered are detailed in the documentation itself.
They can also be seen in Web Services (agenciatributaria.gob.es)
- Calendar:
The calendar does not change. It can be consulted in the news published on 06/21/2023.
Webinar doubts operators Phase 5 NCTS system
Access and registration to the CBAM platform must always be done by selecting the CUSTOMS option, never Carbon Border Adjustment Mechanism (CBAM)
This can be done 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 corresponding option.
At the moment it is not possible to access as a proxy for 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, which you will find available in the CBAM section.
The technical guide for the NCTS P5 system has been updated, among other things, 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 regime 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 his discretion.
Likewise, the presentation made in the November 2023 seminar for operators that is available to you has been updated in the same sense.
A new version of the technical specifications of the system for justifying the community nature of the merchandise has been published through the T2L document, adapted to the Union Customs Code (CAU). The 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 16, 2024. Parallel operation will be maintained with the T2L version not adapted to CAU .
- Mandatory version from March 1, 2024. Only possible version for T2L management
Launch of the electronic system for testing the customs status of Union goods adapted to the UCC - POUS
On January 16, the first phase of the new electronic system for testing the customs status of goods of the Union (POUS system) will be available in the production environment in accordance with what is indicated in the “Guide to the electronic T2L document adapted to the UCC”.
This phase aims to develop the necessary functionalities for the issuance in electronic format of the proof of customs status of Union goods through the use of T2L/F data.
It is important to note that from the aforementioned date the POUS system will operate in parallel along with the current national electronic T2L system, being able to use either of the two systems to request the issuance and presentation of proof of status until March 1, 2024, date closure of the national T2L electronic system.
Detailed information on the new POUS system can be consulted in the Technical Guide published for this purpose, available at the following link:
With the entry into operation of Declaration G4 for temporary deposit, it is necessary to take into account several points in the declaration of low value shipments (H7) in box PreviousDocument .
Publication of new revision 1.7 of the Technical Guide for Transit Web Services for the NCTS5 System
Revision 1.7 of the Transit Web Services 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 includes the messages from 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 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 for use, since on that date the admission of EDIFACT messages from the NCTS4 system will be closed (non-extendable).