Effective date: 01/01/2025 at 00:00.

PreCau import declaration.

Box 44 Related Codes:

5004 - Activity and establishment code

5016 - CAE of the registered shipper who will issue the e-DA, in imports

8001 Activity and Establishment Code (CAE - Law 1/2011 of January 21, on the Tax on Tobacco Products)

Import declaration CAU .

Codes in OF 12 03 - Supporting Document

5004 - Activity and establishment code

5016 - CAE of the registered shipper who will issue the e-DA, in imports

8001 Activity and Establishment Code (CAE - Law 1/2011 of January 21, on the Tax on Tobacco Products)

Validations .

a) If a 5004 is declared, a 5016 must be declared. And vice versa: A 5016 is only declarable together with a 5004.

PreCau import declaration

The II.EE. indicator . (C335IndicadorRegimenDelIIEE) declarable in box 33.5, must be the value "S" if a 5004 is declared. And vice versa: a value "S” in the II.EE indicator implies a 5004.

CAU import declaration

The II.EE. indicator declarable in the DE18 09 - National additional code, in its fourth position, must be the value "S" if a 5004 is declared. And vice versa: An "S" value, in that fourth position, implies a 5004.

b) Specific values in II.EE. indicator. for certain II.EE. codes.

PreCau import declaration

If the code of heading II.EE. (C335CodigoEpigrafeIIEE) declared in box 33.5 is one of {0L1, 0L2, 0L3, 0L4}, then the II.EE. indicator. (C335IIEERegimeIndicator) must be a value of {0, S, N, E}.

CAU import declaration.

If the code of heading II.EE. declared in the DE18 09 - National additional code, is one of {0L1, 0L2, 0L3, 0L4}, then the II.EE. indicator (in its fourth position) must be a value of {0, S, N, E}.

The codes are available in Appendix II of the DUA Resolution .

Measures associated with the commodity code that involve these new II.EE. codes. They are {IL1, IL2, IL3, IL4} which refer, respectively, to the II.EE. codes. {0L1, 0L2, 0L3, 0L4}.

c) The reference number for code 5016 must be a CAE and exist.

d) The reference number of code 5004: continues as before: a Fiscal Warehouse or Factory (CAE) and exist.

e) Note : Code 8001 referring to the Tax on Tobacco Products (VEXCAN-ATC), will also require an “S” in the II.EE. indicator. In the VEXCAN area (Canary Islands) you can either declare a 5004 (VEXCAN-AEAT) or an 8001 (VEXCAN-ATC).