2025 Customs News

Technical documentation that has changed.

1. CAU Import Technical Guide v3.14

2. Rules and Conditions for Importation of CAU V 4.4

It can also be seen in:

HEADQUARTERS: Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)

Web Services (agenciatributaria.gob.es) . During these days.

New information is published on how to declare it with an explanatory example.

The new version of the technical guide is published CGM electronic (version 1.6)

Can be seen at:

HEADQUARTERS: Tax Agency: Technical Guides - Proof of Customs Status of Goods (POUS)

Web Services (agenciatributaria.gob.es)

Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

Which modifies information note 21/2025 of October 6, on the procedure for requesting the benefit of a tariff quota.

On December 1st, the amendment to Commission Implementing Regulation 1352/2013 of 4 December 2013, laying down the forms provided for in Regulation (EU) No 608/2013 of the European Parliament and of the Council on the monitoring by customs authorities of compliance with intellectual property rights, will enter into force.

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Which replaces NI GA 01/2018 of January 22 of the General Subdirectorate of Customs Management on transfers of rights and obligations in special regimes (TORO).

In the case of customs warehouse delinkings, with respect to the location where the goods linked to said customs regime have been deposited, it must be understood that when they have been assigned a type H they are not authorized for the presentation of the goods. Prior to the issuance of the H1 declaration, the goods must have been moved to another location under article 179.3.c) RDCAU, which allows the presentation of the same, whose location must be assigned to one of the customs offices included as final customs offices and which are expressly listed in the operating authorization for facilities for the customs deposit of the goods, issued by the supervising customs office of said authorization. The location where the goods are presented for customs will be recorded in the "Location of Goods" data element, and it does not need to match the location in the preceding document. DVD.

Version 3 of the general message has been available since 11/18/2025 ADHD (MensTrazaV3Sal). It is announced that the final closure of version 2 of said message (MensTrazaV2Sal) will take place on May 18, 2026. Until then, version 2 will coexist with version 3. During this period of coexistence, recipients of the TDA message will be able to choose the version that will be delivered to them. The option is provided that, during a limited window of days, it is delivered to the same recipient (or using a NIF (different test setups) run both versions in parallel to perform the relevant integration tests of version 3 with real data.

Please note that it will be closed from 1/1/26 ICS1 and only one thing will remain ICS2, to declare the ENS in relation to goods entering the customs territory of the Union through Spain for road transport, RO-RO and railway. It is the final date of the only extension granted, with no further possible extension.

Version 5 has been operational since Monday, November 3, 2025. EXS (web service IE615V5), adapted to the declarations A1, A2 and A3 defined in the Union Customs Code (UCC) and its implementing regulations, and specifically designed to support the PreEXS (EXS predeclarations) that will be activated automatically with the activation message (function 99 of the message MANREP EDIFACT) of the DSDT dated or with the effective presentation (messages G3+ ATMNot) of the G4 dated.

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Revision 1.21 of the AES Export Declaration Web Services guide is published for the exchange of information between Operators and Customs in the new AES (Automated Export System). 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 AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).

The presentation prepared by the Tax Information Technology Department for the Operators Seminar for the entry of the definitive period of Export Declarations, held on October 30th and posted on the Tax Agency's website, in the section Home / Customs / Entry and Exit of goods / Export / Help, has been corrected to inform that the date taken into account to determine whether an additional type "Y" declaration should be validated with the rules of the provisional period or with those of the definitive period is the date of submission of the declaration, instead of the recapitulative date as stated in the presentation.  The clarification and correction can be found on slides number 22 and 23.

From 26/11/2025 08:00, the modification made to rule ESR0004, mainly referring to point d), will be considered.

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Relating to timber or timber products subject to licensing FLEGT .

It has been necessary to redefine section 13 following the implementation of the import declaration CAU .
The aim has been to make it more enjoyable and clear.

New versions of all technical guides related to the Temporary Deposit Declaration (CAU) are published:  G3v2 (version 2.11), G4 (version 1.7) and G5v2 (version 2.9), which respectively cover the presentation of goods to customs (G3v2), the temporary storage declaration (G4) and the movement of goods in temporary storage (G5v2).

The decision has been made to allow, in the scenario of RO-RO traffic In multimodal transport, i.e., the case of trailers that are not driven by a tractor unit or are unaccompanied, the messages that the shipping company must issue could be issued by the road carrier, on behalf of the shipping company, but in the format of road transport messages.

That is, with F50 messages instead of maritime transport messages. And vice versa, that in combined transport the ferry operator declares instead of the truck (by prior agreement with the truck company to do so on behalf of the truck company), with maritime declaration messages.

Similarly, the identification of the ferry to be declared, if unknown, may be the generic 1111111 (7x1). All of this in RO-RO traffic in the passage of the Strait of Gibraltar.

From December 3, 2025 onwards, the following rule will begin to be validated in the gross mass element of the Export Declarations registered in the AES System: "If the number of packages in a goods item is zero, then the gross mass of that item must be zero." This rule has been listed for several months on page 102 of the AES Export Web Services Technical Guide, in the section "Goods Measure.Gross Mass", but its effective implementation will be on the aforementioned day.

In G4 The location is mandatory if it is private, and the authorization is verified. TST It contains the location of the goods, so the TST authorization needs to be updated to include the necessary locations. It is found in group 32 05 - "Storage facility identification number" of the TST.

The relationships between type B (simplified) declarations and type X (complementary to a B declaration) are detailed.

Commissioning: Tuesday, November 18, 2025.

They have been published on the Electronic Headquarters, at the following path: Customs/Entry and exit of goods/Temporary storage of goods/Assistance, two presentations on G3-G4-G5, viewed in the webinar held on 12/11/25 on the occasion of the upcoming closure on 9/3/26 in the air of the DSDT, leaving G3/G4/G5 as the only system for declaring.

In relation to the news published on 5/11/25 regarding the supervising customs office, a specification is added regarding the place where the records are kept, for the case of simplified authorization for inward processing and end-use

The customs office responsible for supervising the special regime must exist in Community customs files. CABBAGE.

A new document, "Clarifications on DSDT v1.0 Dating," is published alongside the DSDT Technical Guides, clarifying problematic points related to the dating of Summary Declarations of Temporary Deposit / Summary Discharge.

New versions of all technical guides related to the Temporary Deposit Declaration (CAU) are published:  G3v2 (version 2.9), G4 (version 1.4) and G5v2 (version 2.8), which respectively cover the presentation of goods to customs (G3v2), the temporary storage declaration (G4) and the movement of goods in temporary storage (G5v2).

In relation to the news published on 4/11/25 regarding the supervising customs office, a specification is added regarding the place where the records are kept, for the case of simplified authorization for inward processing and end-use:

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Please note that it will be closed from 1/1/26 ICS1and only one thing will remain ICS2, to declare the ENS in relation to goods entering the customs territory of the Union through Spain for transport by road and rail.

The content of the codes corresponding to the different special regimes that can be declared in the DE 11 10 will be modified from November 5th, in relation to the Indicator pays/guarantees VAT, for the purpose of requiring the VAT guarantee in general. In the event that the guarantee exemption contained in appendix I applies, it will be implemented through document 9022 in accordance with the new provision published on October 7th. VAT guarantee exemption on potential debt of special schemes (document code 9022).

In the case of normal authorizationsThe operator must reflect in the declaration box the supervising customs office that appears in data element 34 13 of the authorization "supervising customs office".

In the case of simplified authorizations (those obtained through a customs declaration pursuant to 163 RDCAU and 262 RECAU), the criteria for defining the supervising customs office are:

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The GWP (Global Warming Potential) is declared as follows:

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The binding consultation of the Directorate General of Taxes number V1211-25 of July 3, 2025, raises different doubts about whether certain products are part of the objective scope of the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products.

The page on the website listing the procedures and inquiries available for Cargo Manifests has recently been redesigned. AEAT.

Due to maintenance operations, the Tax Agency's e-Office will be closed on October 26th between 2:30 a.m. (summer time) and 3:30 a.m. (winter time).

Please excuse any inconvenience.

Moldova and Montenegro have been formally invited to accede to the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods. Once the instruments of accession have been deposited and the necessary formalities completed to make this incorporation effective, Moldova and Montenegro will become Contracting Parties to these Conventions as of November 1, 2025.

Starting tomorrow, 10/23/2025, at 9:00 AM, the settlement of the settlement concepts will follow the following:

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The following webinar will take place on October 30th: AES move to definitive period. This is an information session intended to remind economic operators that the Big Bang of the electronic system through which export declarations are processed: AES, will take place on December 15th.

Those interested in attending can register at this link.

It is recalled that, as published in the Export Declaration Web Services guide AES, the entry of the definitive period for AES export declarations will take place at 23:59:59 on 14/12/2025 (UTC time), and a time of unavailability for the registration of declarations is announced from 23:59:59 on 14/12/2025 until 01:00:00 on 15/12/2025 peninsular time (CET), to avoid problems in this time difference between UTC and peninsular time (UTC + 1).  Please note that all export declarations accepted from December 15, 2025 (inclusive) must be submitted with data in the final period format.

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New version 2.11 of the guide is published EDIFACT of the Cargo Manifest declarations that includes in Annex IV the changes already made days ago for the relaxation of two validations on shipped documents 830 and ZK2.

Important note:
The activation of the RSS authorization existence validation for the document is scheduled for next 20/10/2025 ZSR (error code 564), for which the declared reference must be a valid RSS authorization code for the establishment of regular maritime services, as specified in section"10.1.3. RSS authorization validation in ZSR documents (error 564)"

It is recalled that, as already published on different dates, such as 11/6/24 or 3/2/25, the period of coexistence of messages G3 and G4, on the one hand, and the DSDT, on the other hand, in the air sector, will end on January 15, 2026. From that date, air DSDT will no longer be accepted and only G4 and G3 messages may be declared. For this reason, a webinar dedicated to G4 and G3 will be held on 11/12/25 from 10:00 to 11:30. In addition to an explanation of the system, the questions posed will be answered as indicated below.

Until November 7, 2025, any questions you wish to have clarified during the meeting may be sent to the following email address: H1.info@correo.aeat.es

This is the link to register for the seminar.

As published in the Information Note 17/2025, from August 15, 2025 the system can be used POUS for registration and visa of their CGM, but its use will not be mandatory until the first quarter of 2026.

Initially, only the web form was available at Headquarters. Starting October 13, it will also be possible to declare the CGM through web services.

The new version of the electronic CGM technical guide (version 1.5) is also published.

Due to maintenance work on the equipment connecting the Tax Agency's customs information system to the information system of the European Commission's Directorate-General for Customs (DG TAXUD), the loss of connection between these systems is expected next Saturday, October 11, from 9 a.m. to 6 p.m. Although measures have been taken to mitigate the impact, it is understood that there are scenarios that may be affected, such as:

read more

The final closure of the PreCau import declaration will take place on 10/14/2025, according to the news published on 09/02/2025.

The closing will take place at 8:00 a.m., according to the announcement.

As of October 8, 2025, code 9022 “100% Exemption of the VAT "in special regimes" that must be included in their import declarations by all those operators who provide a global guarantee to ensure the potential debt derived from the special regimes, provided that when granting the authorization they have been allowed not to include VAT in the reference amount of the CGU.

On October 8, the Community Taric measure 770 - Control of imports of timber and timber products subject to the FLEGT-Ghana licensing system will come into effect as established by the Delegated Regulation (EU) 2025/530 of the Commission of 30 October 2024 amending Annexes I and III to Council Regulation (EC) No 2173/2005 following a Voluntary Partnership Agreement with Ghana on a Forest Law Enforcement, Governance and Trade (FLEGT) licensing scheme applicable to timber imports into the European Union.

Which modifies Information Note 18/2025 of July 31, on the procedure for requesting the benefit of a tariff quota.

The need is added that In the case of a quota application, do not use registration in the registers and supplementary declaration Z, but rather declaration type A.

The GWP (Global Warming Potential) is declared as follows…

As provided in article 3 of Royal Decree-Law 10/2025, of September 23, which adopts urgent measures against the genocide in Gaza and in support of the Palestinian population, as of tomorrow, September 25, 2025, in all customs declarations for release for free circulation (preCAU, CAU and low value) of goods originating in Israel, the postal code and the town corresponding to the place of origin of the goods must be included.

To declare the aforementioned data, document codes 9023 "Postal code of origin Israel" and 9024 "City of origin Israel" must be used. The postal code will be included as the reference for document 9023 and the city as the reference for document 9024.

From thenext October 6thThe new Single Entry Point of the Customs Single Window (PUE-CAL) and forms will be available on the Electronic Office for the request for commercial quality control of products from third countries affected by Order PRE/3026/2003 and its subsequent amendments, carried out by the SOIVRE Inspection Service. (TARIC SVI measure - SOIVRE inspection on import).

When you have only 1 package in a batch of DDT/G4 and there are several dated items in the same declaration or in different declarations, you can continue dating with a package until the item exhausts its gross mass. At that point the DDT/G4 game will be settled: with zero packages and zero gross kilos as available.

Regarding the operation of the Single Entry Point of the Customs Single Window for the request for commercial quality control (PUE-CAL).

On the obligation to submit notification of arrival of transit goods to the customs office at sea entry.

Version 5.2 of the technical guide for submitting declarations is published. EXS, Re-export and Reshipment Notifications, applicable to the new version 5 of the IE615 web service ( IE615V5 ) adapted to the statements A1, A2 and A3 defined in the Union Customs Code (UCC) and regulations that develop it.

New version 2.10 of the guide is published EDIFACT of the Cargo Manifest declarations in which the main change is the update of certain values of the new table of shipping documents and their associated validations, described in Annex IV. These validations were activated on 09/09/2025.

Please note that, starting September 23rd, it is mandatory to submit the new "Notification of Arrival of Transit to the Customs Office at the Maritime Entry Point" through the CC117D web service or through the new form called "Registration of Notification of Arrival of Transit to the Customs Office at the Maritime Entry Point," which will be available on the Customs/Transit page of the Tax Agency's Electronic Office from that date.

Code N934 - Declaration of elements relating to customs value DV1, is not declarable in the new import declaration (CAU): has ceased to exist.
The customs value information has been integrated into the new import declaration (CAU) in the following data elements:

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On October 15, 2025, the web service "Check Export Status, State" will no longer be available. ECS and Royal Exit Customs ECS V2".

Its functionality was replaced by the web service CCAESC, which can be found in the Export System Web Services Technical Guide AES.

Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document) 

The payment methods for Form 031 have been updated to include virtual payment methods (payment by Bizum or card). Thus, Form 031 debts can be paid through any of the following systems:

• Payment by charging to the current account,

• Payment by bank card

• Payment by Bizum

• Payment through a collaborating entity

For more information, consult the Tax Agency: Payment and foreign trade inquiries Form 031 - Verification of the settlement status.

They have been updated in TARIC the import (MT724) and export (MT765) measures on the control of trade in fluorinated gases.

a) Technical documentation that has changed.

1. Technical Import Guide CAU v3.14
2. Rules and Conditions for Importation of CAU V 4.4 
3. Import scenarios adapted to CAU V3.2        
4. Additional Information Import CAU GENERAL V3.19           
5. Additional Information Importation CAU RR.EE. V1.2

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Inbox services, for each pending "statement" to be read, are informed with the following sequence of sub-items…

On 10/14/2025, the PreCau import declaration will be definitively closed. Closing dates and times are posted.

A query of the stock of products at the end of each month is available, in which the stock at the end of the months of January to June 2025 is provided, deducted from the entries provided in SILICON 2.0 until 01/09/2025.

Starting next Monday, September 1, certain codes in the Transport Documents table for Transit declarations (called CSRDT754) will no longer be valid in that table and will become valid that same day in the Supporting Document table (called CSRDT213). This change has been made by the European Commission, throughout the European Union, to adapt the Transport Document code tables of the transit declarations to the tables of the declarations ICS.

The DG TAXUD has communicated that it agrees to postpone the deadline for the entry into force of the following provisions for goods entering the customs territory of the Union through Spain until 31/12/25, instead of until 1/9/25: ICS2 for road and rail transport, and may continue to be used until 31/12/25 ICS1.

a) Technical documentation that has changed:

1. Additional Import Information CAU GENERAL V3.18

   In its version V3.18 you can see the modifications.

It can also be seen in:

HEADQUARTERS: Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)

Web Services (agenciatributaria.gob.es). During these days.b) Definitive closure of the current PreCau duo.

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Revision 1.20 of the AES Export Declaration Web Services guide has been published for the exchange of information between operators and Customs in the new AES (Automated Export System). 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 AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).

This new revision changes certain rules for the CC515C service so that, starting September 10, the export declaration can date a Temporary Storage Summary Declaration, or G4, if the merchandise is located in the Canary Islands and is subject to procedure 10.00.

technical guide

The system update is scheduled for Thursday 14th at 17:00 PoUS to Phase 2, which is scheduled to conclude at 1:00 a.m. on Friday the 15th.
During this time, new T2Ls cannot be registered in the central system, nor can T2Ls that have not been registered prior to the shutdown be used.
We recommend avoiding declaring T2Ls and JECs during this period as much as possible to avoid potential problems.
All other procedures for national statutory exams or those managed through the indirect registration system will continue to operate normally, as they are not affected by the POUS system.

In it DOUE today's [OJEU 11 – 8 – 2025 / L/2025/1728] Commission Implementing Regulation (EU) 2025/1728 of 8 August 2025 amending Implementing Regulation (EU) 2015/2447 as regards the procedures for issuing or extending proofs of origin has been published.

The amendments take effect on September 1, 2025, and are applicable retroactively from January 1, 2025.

Version 2.6 of the T2L system, "T2L Guide adapted to CAU_v2.6," published on June 3, includes a new element, optional in the web service and mandatory in the T2L application form. This is to indicate the heading of the preceding document. Thus, you can see in the change control of the guide version that "The element is added<GoodsItemIdentifier> to the group<PreviousDocument> at the game level for the T2L request message."

These changes were enabled in production on July 29th. Thus, it is necessary to complete this additional information when requesting a T2L via form from this date onwards. For now, submitting it in the web service request is optional.

a) Technical documentation that has changed.

1.- Complementary Information Import CAU GENERAL V3.17
2.- Rules and Conditions for Importation of CAU V 4.3

Mostly, rule ESR0002 where the following change has been introduced: "When the NIF Instrument 89890029A is declared for the importer: then, the Name/Company Name of the actual importer and his full address must be declared.
This obligation will come into effect on Wednesday, August 6, 2025.

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A new system will be implemented for operators to request a tariff quota balance for their respective customs declarations (SAD/H1) when the EU reopens a tariff quota.

This system will allow operators to stay informed about the balance of their quotas. In this way, in the event of a reopening of a previously exhausted quota, it will be the operator himself who will have to request, if applicable, to benefit from that new balance. This ensures uniform treatment for all economic operators.

For more information see

Information Note 18/2025 of July 31 from the Department of Customs and Excise, on the procedure for requesting the benefit of a tariff quota

A communication pursuant to Article 6(6)(f) of Protocol II on the definition of originating products and methods of administrative cooperation under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific Rim States, of the other part, has been published in today's OJEU [OJEU 30 – 7 – 2025 / C/2025/4197].

The communication in question affects imports of products classified under HS headings 1604 and 1605 from the Republic of Fiji from 31-7-2025.

a) Technical documentation that has changed.

Technical Import Guide CAU V3.13
Additional Information Import CAU GENERAL V3.16

Technical Guide for Customs Declarations for Low-Value Imports H7 V3.18

The variations are indicated in each modified technical document in its corresponding version.

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Information Note 17/2025 of July 28 from the Department of Customs and Excise, on the entry into force of the POUS Phase 2 system

Information Note 17/2025

In today's OJEU [OJEU 29 – 7 – 2025 / L/2025/39], Decision No 1/2025 of the Trade Committee established by the trade agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part, of 19 June 2025 has been published [OJUE 21 – 12 – 2021 / L 354; page 3].

The Decision amends the following appendices to Annex II [Concerning the definition of the concept of "originating products" and methods for administrative cooperation] to the Agreement, which were based on the 2012 and 2017 versions of the HS, to align them with the 2022 version of the HS:

The modifications do not constitute a substantial alteration of the negotiated rules of origin.

The Decision will enter into force on 18 – 8 – 2025.

Revision 1.16 of the Transit Web Services guide for the exchange of information between Operators and Customs in the new NCTS6 (New Computerized Transit System Phase 6) system has been published. This guide contains the external domain messages (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Transit Declaration System (NCTS6), as well as any necessary adjustments to improve the National Transit Systems in line with the Union Customs Code (UCC).

The technical specifications for the declaration of the JUSTIFICATION OF THE COMMUNITY CHARACTER OF THE
MERCHANDISE (T2L).
They can be seen at:
Web services

As a result of inquiries received in this regard, it is necessary to point out the following:

NI 15/2025 has only introduced the possibility of allowing goods held in temporary storage or in a free trade zone to be re-exported to be processed indirectly from the TAU by submitting a re-export declaration.

Starting September 9, a Temporary Storage Declaration (DDT) may be included as a preliminary document in declarations under regime 10.00 for merchandise held in Temporary Storage, with a location assigned to a facility in the Canary Islands.

They have been published on the Electronic Office, under the Customs/Entry and Exit of Goods/Importation route. Release for free circulation/Help, two presentations on the new H1 system, seen at the H1 Webinar held on 5/18/25 on the occasion of the upcoming closure on 10/14/25 of the current import system using SAD, leaving H1 as the only system for declaring goods.

A new validation has been put into production for the admission of Transit declarations, which establishes that in a transit declaration whose house contains an associated export declaration, the number of consignment items in said house must be equal to the number of goods items in the associated export.

Starting July 21, these new rules will come into effect for the electronic process of registering transit declarations that involve associated exports (previous document group with type N830), to ensure compatibility between the type of transit declaration issued and the type of exports it involves.

A new version 0.7 of the technical guide for notification has been published I2 presentation of goods by holders of registration in the declarant's records.

Thanks to the European SAATOS project, the AEAT has incorporated two semi-rigid patrol boats that improve surveillance in hard-to-reach areas and strengthen the fight against tobacco smuggling. The performance, co-financed by the OLAF , supports the control of external borders and the traceability required by Directive 2014/40/ EU.

Import declaration: modifications made to technical documentation. And deadlines for implementing the new import declaration.

In relation to the Information Note 15/2025, dated May 19, 2025, regarding the possibility of submitting re-export declarations for non-Union merchandise leaving temporary storage or free zone, as of July 8 at 2:00 p.m., includes the possibility for the exporter to have a EORI of a person not established in the EU and a NIF ex officio granted by the AEAT.

This possibility will be included in the next update of the export guide.

A webinar will be held on July 18, 2025, from 10:00 a.m. to 12:00 p.m. (Central European Time), to provide information on the closure dates for the current import system, which were previously announced in the announcement dated June 11, 2024, and in previous webinars dated February 10 and June 25. Questions raised will be answered as indicated below.

Until July 15, 2025, any questions you wish to have clarified during the meeting may be sent to the following email address: H1.info@correo.aeat.es

The link to register for the course is as follows: H1 Canary Islands Webinar Registration.

A new version of the G4 technical guide (version 1.5) for the temporary deposit declaration (G4) is published.

See version control for more details.

Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.
 
Subscribe to the AEAT Customs News RSS feed to stay up to date on future announcements.

In it DOUE (Series L) dated 01/07/2025, Decision No 1/2025 of the EU-Turkey Customs Cooperation Committee of 24 April 2025 on the use of A.TR movement certificates issued by electronic means (2025/1239) was published.

DECISION No 1/2025 OF THE EU-TURKEY CUSTOMS COOPERATION COMMITTEE of 24 April 2025 on the use of A.TR movement certificates issued by electronic means [2025/1239] (europa.eu)

In the CAU import declaration, it is necessary to observe…

They have been published on the Electronic Office, under the Customs/Entry and Exit of Goods/Importation route. Release for free circulation/Help, two presentations on the new H1 system, seen at the H1 Webinar held on 25/7/25 on the occasion of the upcoming closure on 14/10/25 of the current import system through SAD, leaving H1 as the only way to declare.

Reminder. See news published on 06/11/2025:

CAU-Import Declaration: expenses to be added to VAT and positive and negative adjustments in their correspondence with statistical value.

On June 28, 2025, the interconnection to the certificate exchange system of the European Union Customs Single Window (EU CSW-CERTEX) will be applied as established by the Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union single window environment for customs and amending Regulation (EU) 952/2013with the Centralized Electronic System (IGC System) for the import and introduction of Cultural Assets.

The measure TARIC specific one created at community level to collect the list of products that are going to be affected is the 734 - Control of imports of cultural goods.

Further information can be found in NIGA 16/2025 of 26 June, relating to the control of the import and introduction of cultural goods (TARIC measure 734).

In relation to the Regulation (EU) 2024/573 on fluorinated greenhouse gases has seen various updates and corrections to the integration of imports and exports (see measures 724 and 765). The start date is 6/25/2025.

Starting next 1/9/25. ENS can only be sent via ICS2, due to the closure of ICS1.

New versions of the G4 (version 1.4) and G3v2 (version 2.9) technical guides for the declaration of temporary storage (G4) and presentation of goods to customs (G3v2) have been published.

See version control in the guides themselves for more details.

Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.

Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

Revision 1.19 of the AES Export Declaration Web Services guide for the exchange of information between operators and Customs in the new AES (Automated Export System) has been 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 AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).

Correction of typos in G3v2 technical guide affecting some associated schemas in G3PresV2 and G3RevokeV2 web services.

Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.

Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

A new version of the "CGM Web Services Guide v1.4" technical specifications for the Customs Goods Manifest (CGM) declaration, which provides proof of EU goods status, has been published.

They can be seen at: Web Services

Subscribe to the AEAT Customs News RSS feed to stay up to date with future announcements.

As of 07/07/2025 the following changes will be made to import declarations exclusively CAU. 

Publication of general CAU import supplementary information. Inbox keys and Test mode are detailed.

The new version 2.8 of the EDIFACT guide for Cargo Manifest declarations has been published. The main change is Annex IV with a new list and description of associated validations, described in section 10 of the guide, which will replace the current Annex IV, described in section 10.1, in those items that are registered after the date-time in which it is activated in the real environment.

a) Documentation that has changed.

See the Versions section, which details the new features for each technical modification.

Technical Import Guide CAU V 3.11
Rules and Conditions for Importing CAU V 4.0
Additional Information Import CAU GENERAL V 3.13
Additional Information Importation CAU RR.EE. V 1
Web Service Guide for Submitting Documentation. V 1.7
CAU Import Consultation Technical Guide V 3.3


The programming changes will be uploaded to PROducción on Wednesday, June 18, 2025.
It is now in PRE-production.

Can be seen at:

HEADQUARTERS: Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)

The presentation used during the webinar and a document containing the questions and answers presented before, during, and after the webinar are now available. Some slides related to the importance of have been addedmark on the license application, in the FGAS Portal,all types of businessthat are going to be carried out (import, export, for HFC, for devices, etc.), otherwise the declaration will not be accepted (for example: If the license was requested only for import and an export is being made).

A webinar will be held on June 25, 2025, from 10:00 a.m. to 12:00 p.m., to provide information on the closing dates for the current import system, as previously announced in the announcement dated June 11, 2024, and the previous webinar dated February 10, and to answer the questions raised as indicated below.

Until June 13, 2025, any questions you wish to have clarified during the meeting may be sent to the following email address: H1.info@correo.aeat.es

The link to register for the course is as follows: Register for the new H1 import system webinar.

Version 5.1 of the technical guide for filing declarations is published. EXS, Re-export and Re-shipment Notifications, applicable to the new version 5 of the IE615 web service (IE615V5) adapted to the statements A1, A2 and A3 defined in the Union Customs Code (UCC) and regulations that develop it.

The main new features, applicable only to IE615V5, are the introduction of communications of the AEAT to the declarant/representative by inbox to inform of the activations of the Pre-EXS Declarations (PreEXS) and the discontinuation of the previous document types XSUM/XSUA, whose functionality is already covered by the document type N337 since September 2023.

Please note that the IE615V5 web service implementation schedule is as follows:

• IE615V5 Pre-Production Testing: September 2025
• IE615V5 Production Testing: October 2025
• IE615V5 Production Entry: November 2025
• Closing version IE615V4: 2nd quarter of 2026

Subscribe to the Customs News RSS feed on the AEAT website to stay up-to-date on future announcements.

It is communicated for public knowledge that the next day July 15, 2025, at 9:30 a.m., at the Customs and Foreign Affairs Administration building. of Valencia-Marítima, located at Muelle de la Aduana street, s/n (46024 - Valencia) The merchandise will be sold at public auction.

Find more information at: Tax Agency: Auction 1-2025 Valencia Customs

A new version of the technical specifications has been published:

• "CGM Web Services Guide v1.3" for the declaration of the Customs Goods Manifest (CGM), proof of the status of Union goods

• "T2L Guide adapted to CAU_v2.6" by T2L - Justification of the Community nature of goods

The dates for the test environment and the production start date for both CGM and the T2L 2.6 upgrade will be announced soon.

They can be seen at:

Web Services

Subscribe to the AEAT Customs News RSS feed to stay up to date with future announcements.

If an operator has submitted a T2L at a facility in Valencia, for example, and the goods are pending shipment at that facility, this will not prevent them from carrying out said shipment at another facility, for example, in Alicante, using the submitted T2L. However, there is nothing preventing the operator from requesting a new T2L as a precaution, since, as established in the T2L guide, an issued T2L cannot be modified or cancelled.

Effective May 26, 2025, with respect to the Tax on E-Cigarette Liquids and Other Tobacco-Related Products Imports, the declaration of document code 5004 followed by the phrase "Pending" will no longer be permitted for the purpose of allowing the filing of import declarations for goods falling within the scope of the tax.

Change of venue for the practical test in VALENCIA.

On the possibility of submitting re-export declarations for non-EU goods leaving temporary storage or free trade zones.

New versions of the G4 (version 1.3) and G5v2 (version 2.7) technical guides have been published for the declaration of G4 temporary storage and notification of movements between temporary storage warehouses.

They include clarifications in various sections, coding of declaration forms, updating of calculated customs situation tables, error codes, test data, and examples. See version control in the guides themselves for more details.

Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.
 
Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

As of today, 05/13/2025, two modifications have been made to the response to the admission/query of the import declaration CAU for direct debit of type V, Z.

Version 5.0 of the technical guide for the submission of EXS Declarations, Re-export and Re-shipment Notifications is published, which describes the new version 5 of the IE615 web service adapted to the A1 , A2 and A3 declarations defined in the Union Customs Code (UCC) and regulations that develop it.

Next Tuesday, May 13th at 10:00 a.m., a Webinar will be held where essential elements for the correct compliance of measures 724 - FGGIM, 765 - FGEXP, 725 - OZEXP and 726 - OZIMP will be explained:

1. Brief explanation of the provisions of Regulation (EU) 2024/573.
2. Examples of how to complete the conditions for the different types of affected goods.
3. Certificates and formats required for correct validation with EU CERTEX.
4. Brief explanation and certificates of EU Regulation 2024/590.

Registration for the seminar is mandatory via the following link , and you can send questions before May 7 to the following email address: prohibicionesyrestricciones@correo.aeat.es , which will be resolved during the Seminar.

Revision 1.18 of the AES Export Declaration Web Services guide has been published for the exchange of information between operators and Customs in the new AES (Automated Export System). 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 AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).

A new version of the technical specifications "Web Services Guide CGM v1.2" has been published for the Customs Goods Manifest (CGM) declaration, which provides proof of Union goods status.
They can be seen at:

Web Services 

Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

Starting May 6, these new rules will come into effect for the electronic process of registering transit declarations involving associated exports (previous document group with type N830), to ensure compatibility between the type of transit declaration issued and the type of exports associated with it. The new rules are as follows:

read more....

When an export followed by transit occurs, this must be an internal transit (T2 or T2F), with the sole exception of the provisions of art 189.4 of Delegated Regulation 2015/2446 (RDCAU). On the other hand, non-Union goods leaving the TAU will be subject to a re-export declaration, so that if a re-export declaration followed by transit is submitted, this must be an external transit (T1).

• Documentation that has changed. See the Versions section for details on new features.

Technical guide for import consultation CAU V 3.2

Can be seen at: 

HEADQUARTERS: Tax Agency: Technical guides - Presentation of the SAD (Single Administrative Document)

Web Services (agenciatributaria.gob.es).

• Definitive closure of the current PreCau duo.

See news published on June 4, 2024 (H1 publication of technical documentation and calendar). This details the date of 10/14/2025 as the final and irreversible closing date for the current PreCau due date for the submission of new full or simplified declarations.

• Email for inquiries:H1.info@correo.aeat.es

Documentation that has changed . See the Document Versions section for details on new features.

• Technical Import Guide CAU v3.10.
• Rules and Conditions for Importing CAU v3.8 to be published
• Additional Information Import CAU V3.12

A new version of the technical specifications "CGM Web Services Guide v1.1 " has been published for the Customs Goods Manifest (CGM) declaration, proving the status of Union goods.
They can be seen at:

Web Services


Subscribe to the Customs News RSS channel on the AEAT portal to stay up to date with future announcements.

A new document regarding the submission of import declarations has been published, updating the admissible codes. This replaces the one published on March 28.

Today, April 1st, the tax on imported e-cigarette liquids and other tobacco-related products will begin to be paid. Since some importers may not yet have an Activity and Establishment Code (CAE), for a period of time, the declaration of document code 5004 followed by the expression "Pending" will be permitted to allow the submission of import declarations for goods falling within the scope of the tax suspension regime by those operators who have requested it but are awaiting authorization.

The duration of this period will depend on the pending authorizations in the management offices during the month of April, and the end of the period will be communicated through this means.

Regarding the current status of implementation of the Paneuromed regional agreement.

Relating to the control of trade in substances that deplete the ozone layer.

Relating to the control of trade in fluorinated greenhouse gases.

Law , of December , approved, among other tax measures, a new special manufacturing tax: the tax on liquids for electronic cigarettes and other tobacco-related products.

It is reported that the deployment of ELO , initially planned for April 1, 2025, has been postponed for a few weeks.

Which replaces Information Note 09/2024 of March 13, regarding veterinary controls.

Starting Thursday, March 20, you will be able to declare your guilt in court. 44 of the SAD, when required, the certificate code C646 (NOA) issued by the Official Border Control Services (SCOF) dependent on the Ministry of Agriculture, Fisheries and Food (MAPA)

C646 Notification of arrival (NOA) of certain goods entering the Union to which Articles 47 and 48 of Regulation (EU) 2017/625 do not apply (Commission Delegated Regulation (EU) 2024/2104).

In view of the rejections that are occurring due to the misuse of the criteria contained in Information Note 22/2024 of December 4 from the Department of Customs and Excise, on the identification of the container in exports with indirect exit , the following is recalled.

As explained in Information Note 22/2024, the word "DISCREPANCIACC507" should only be used as a container identifier in an export declaration when the actual container identifier is not known at the time of submitting the declaration, and in addition, these fictitious identifiers must be replaced in the CC507CEnt message (Notification of arrival at the Customs Office of Exit) by the actual container identifiers presented at the customs office of exit of the export.
The information is expanded to add the word "DISCREPANCY" as valid. So "DISCREPANCIACC507" and "DISCREPANCIA" are valid words for the NI 22/2024 assumption.

In addition, to facilitate compliance with NI 22/2024, the following validations have been put into effect:

read more....

In line with the information note "Information Note 09/2025 of March 3 of the Customs and Excise Department regarding the control of trade in substances that deplete the ozone layer, in certificates Y798, Y799, the reference must be a numerical format of the type n..16,6 (numeric with up to 16 digits with up to 6 decimals).

For more information on these certificates, please note that an information note has been published:

Tax Agency: Information Note 09/2025 of March 3 from the Customs and Excise Department.

After consulting the validations of the European CERTEX system and in view of the declaration of non-customs certificates requested by the measure aimed at "Control of imports of fluorinated greenhouse gases-724", the following clarifications are made.

New versions of the G3v2 (version 2.7) and G4 (version 1.2) technical guides have been published for the G4 temporary storage declaration and presentation of goods to customs.

The main change is the limitation of the PreviousDocument group declaration to knowledge and the change to conditional (previously it was mandatory) of the reference of the previous document depending on the type of document. Some clarifications on validations, removal of a description of an illegal declarative flow, and several typo corrections are provided. See version control for more details.

Please note that for the air environment, the closing date for DSDT (Download Summaries) has been set at 01/15/2026.

Subscribe to the Customs News RSS channel on the AEAT portal to be aware of future communications.

relating to the control of trade in substances that deplete the ozone layer

relating to the control of trade in fluorinated greenhouse gases.

As of 3 March 2025, interconnection to the European Union Customs Single Window Certificate Exchange System (EU CSW-CERTEX) will be applicable, as established by Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union single window environment for customs and amending Regulation (EU) 952/2013 for the following non-customs formalities of the Union.

on operators carrying out activities in free zones that replaces Information Note 03/2025 of February 5

The technical specifications for the Customs Goods Manifest (CGM) declaration, which serves as proof of the status of Union goods, have been published.

New versions of the G4 (version 1.1) and G5 (version 2.6) technical guides have been published for the G4 temporary storage declaration, presentation of goods to customs and movement of goods in temporary customs storage.

Typos are corrected and the PreparationDate field literal is changed to PreparationDateAndTime in the common XSD schema for responses.

G5G and G5S messages, covered by G5v2, which allow the movement of goods in temporary storage declared with G4, will go into production and can begin to be declared on 03/03/2025. Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.

Subscribe to the AEAT Customs News RSS feed to stay up to date with future announcements.

All European economic operators with goods crossing the English Channel must adjust their organisation to the new ELO (Mandatory Logistics Envelope). This tool allows economic operators crossing the smart border with the United Kingdom to group their declarations into a single barcode.

New versions of the G3v2 (version 2.5), G4 (version 1.0) and G5 (version 2.5) technical guides have been published for the G4 temporary storage declaration, presentation of goods to customs and movement of goods in temporary customs storage.

Typos have been corrected and some informative sections have been included.

G5G and G5S messages, covered by G5v2, which allow the movement of goods in temporary storage declared with G4, will go into production and can begin to be declared on 03/03/2025. Please note that for the air environment, the closing date for DSDT (Discharge Summaries) has been set for 01/15/2026.

Subscribe to the AEAT Customs News RSS feed to stay up to date with future announcements.

The StatusDeclaration format is modified from 2-character alphabetic to 2-character alphanumeric in XML messages with Customs.

They can be seen at the following starting tomorrow at 08:00:

Tax Agency: Technical guides - Presentation of SAD (Single Administrative Document) Section 13.

Web Services (agenciatributaria.gob.es). 

On 19 February, a new Single Entry Point for Requests for Control of Imports of Organic Products from Third Countries (PUE-ECOS) was put into operation (TARIC Measure 750 - ORGAN - Control of imports of organic products).

Since February 18, goods affected by the SNM, VIM and TST measures are subject to manual clearance. This is because the European Commission has brought forward the date on which it replaced the CHEDD in TRACES NT with the new NOA certificate (Notification of Arrival – NOA) to 18 February, even though the date provided for in the European Single Window Regulation for the entry into operation of CERTEX is 3 March 2025.

Customs and Tax Information Technology Departments are working on the necessary developments to return to automatic clearance through the Customs Single Window (VUA) as soon as possible. Information will be in due course regarding the completion of these developments.

By which NI GA 01/2024 of January 30, 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, is replaced

Which replaces Information Note 13/2024 of May 30, on the destruction of merchandise that infringes intellectual property rights pursuant to Regulation ( EU) No. 608/2013

on the model of a surety bond certificate to guarantee payment of customs and tax debt.

As of 02/15/2025, the importer's responsible declaration (certificate 1415) will be accepted when the customs value of imported unroasted and undecaffeinated coffee (NC 0901 11 00) is less than €150.

From February 19, the request for control of imports of organic products from third countries (Measure TARIC 750 - organ - Control of imports of organic products) will be mandatory through the PUE-ECOS, which offers two systems for the telematic management of requests by operators.

Revision 1.17 of the AES Export Declaration Web Services Guide for the exchange of information between Operators and Customs in the new AES (Automated Export System) 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 AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).

From 1 April 2025, road hauliers will be required to provide data on goods shipped to or through the EU prior to their arrival, via a complete ENS. This obligation also affects postal and express carriers who transport goods using these modes of transport, as well as other parties, such as logistics providers. In certain circumstances, final recipients established in the EU will also be required to submit ENS data to ICS2.

During the 126th Customs Code Committee – General Legislation meeting held on Friday 7 February 2025, Member States voted on the new revision of the "Implementing Regulation on the technical provisions for developing, maintaining and using electronic systems for the exchange and storage of information pursuant to Regulation (EU) No 952/2013 of the European Parliament and of the Council" (IRTA).
Pursuant to the revised Article 56 of that Regulation, the transitional measures for AES , including the converter, will be extended until 14 December 2025.
The Commission would like to call on all Member States and economic operators to take action to adapt their systems to the new AES TP end date of December 2025.

See also the communication published on the Europa website:
Extension of the Transition period to the Automated Export System (AES) - European Commission.

on operators carrying out activities in free zones.

The Brexit Project Team of French Customs, within the Directorate General of Customs and Indirect Taxes (DGDDI), has convened information sessions to explain important changes to the ELO (Enveloppe Logistique Obligaotire) that will come into force on 1 April.

These sessions will be held in "webinar" format and will take place:

- February 17, 2025, from 14:00 to 15:30 CET, in French and
- February 18, 2025, from 10:00 to 11:30 CET, in English.

The link to the session in French

The link to the session in English

The coexistence period of G3 and G4 messages, on the one hand, and DSDT , on the other, in the air sector will be set, so that this period will conclude on January 15, 2026 . From that date, air DSDT will no longer be accepted and only G4 and G3 messages may be declared.

It is reported that an explanatory guide to the Interim Trade Agreement between the European Union and the Republic of Chile has been published today.

Changes to border controls in chapters 07, 08 and 09 of the tariff.

A webinar will be held on 10 February 2025 from 10:00 to 12:00 to inform about the closing dates of the current import system already announced in the new version dated 11 June 2024 and to answer the questions raised as indicated below.

Until February 5, 2025 inclusive, any questions you wish to be clarified during the meeting may be sent to the following email address: H1.info@correo.aeat.es

This is the link to register for the seminar.

On January 20, 2025 at 23:59:59 (time UTC ) the provisional period of the NCTS5 system will end, and the definitive period will begin, during which the conditions relating to the data of the transit declarations for said period will begin to apply.

Revision 1.15 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 provides clarifications regarding the entry into force of the definitive period, adjusting said entry to 23:59:59 on 20/01/2025 (UTC time), and announcing a time of unavailability for the filing of declarations from 23:59:59 on 20/01/2025 to 01:00:00 on 21/01/2025 peninsular time (CET), to avoid problems with this time difference between UTC and peninsular time (UTC + 1).
It is recalled that the moment when the system enters its final state is of great importance and that it is important for all operators to have their systems correctly configured to validate the rules and conditions based on that date, taking into account that all declarations admitted on January 21, 2025 must be in the final period format.

On January 21, 2025, the final phase of the NCTS P5 transit system comes into force. In view of the possible

of the electronic system of the operators and of the other member States of the Common Transit Convention, this Sub-Directorate has considered it appropriate to prepare a contingency plan.

These validations are cancelled until further notice.

Tax Agency: New validations in customs declarations.

• Documentation that has changed.

They can be seen at:
Tax Agency: Technical guides - Presentation of SAD (Single Administrative Document)
Web Services (agenciatributaria.gob.es). As of 10/01/2025.

• Effective date and definitive closure of the current PreCau due date.
• Email for inquiries:

H1.info@correo.aeat.es

Access to the presentation environment for Form 591 has been published, which includes the modifications to the Form, in force as of January 1, 2025.
Details of the changes are included in the new version of the document "Designs to which the files generated for the electronic submission of form 591 must conform"
The new version includes the specifications corresponding to the fields that must be completed, and instructions on how to submit them.

Georgia has been formally invited to join the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods. Following the deposit of the instruments of accession on 19 December 2024 and the completion of the necessary formalities to make this accession effective, Georgia will become a contracting party to these Conventions as of 1 February 2025.

Customs: Georgia to join the Common Transit Convention and the Convention on the Simplification of Formalities in Trade in Goods - European Commission (europa.eu)

It has been detected that incorrect import and export declarations are being made. Thus, from January 14, the following rejections will be introduced into the customs declaration system:

• Import. Indirect representation will not be permitted when the requested regimes are 53 (temporary importation / TEA), 51 (inward processing / IPO IM EX), and 44 (end-use / EUS), 46 and 48 (outward processing / OPO IM EX).

• Export. Indirect representation will not be permitted when the requested regimes are 11 (inward processing / IPO EX IM) and 21 (outward processing / OPO EX IM) and 22 (outward processing / OPO other than 21).

In addition, future versions of the technical guides for these systems will incorporate these validations.

As of January 28, 2025, the number of uses of the "Complete Export Consultation (CCAESC)" web service will be limited to a maximum of 30 times for each MRN of export declaration.

The Technical Guide for Web Services of the AES Export System warns that massive use should not be made of this full query web service. This is a very useful query, but it is very resource intensive, so its use should be limited and reasonable.

Please note that if the operator wishes to know whether the export declaration has already been issued or wishes to be informed of other events that have occurred in the management of the declaration, he/she must subscribe to the AES Export Inbox service. This Inbox service allows the operator to automatically receive communications relating to their export declarations at the same time they occur. With these communications you will be aware of what is happening in your declarations without having to make unnecessary massive use of the Full Export Query.
The way to subscribe to AES export inbox communications is explained in the AES export web services technical guide, which is published on the Electronic Office of the Tax Agency.