2026 Customs News
Revision 3.18 of the UCC Import Technical Guide and the new revision 4.8 of the UCC Information Rules and Conditions for the exchange of information between Operators and Customs in the new UCC Import System (H1) are 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 Import Declaration System (H1), as well as any adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
A new version 2.12 of the EDIFACT guide has been published, introducing two new customs status codes and two new exit documents in Annex IV for the adaptation of Cargo Manifest declarations to the start of the provisional application of the Agreement between the European Union and the United Kingdom with respect to Gibraltar, which is scheduled for 15/07/2026.
Further information will be provided through this channel when the changes to the application are operational in the Pre-production environment so that the relevant tests can be carried out.
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A document from the European Commission has been published reminding users of the importance of reporting correctly in ICS2, as well as the fundamental guidelines.
It is recalled that the final closure of version 2 of said message (MensTrazaV2Sal) will occur next 18/05/2026 at 09:00h. Current recipients of this message must be adapted to version 3 because on that date version 2 xml messages will no longer be deposited in the Inbox. Instead, messages from version 3 will be recorded.
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"Following the meeting of the Council of Permanent Representatives of the 27 Member States in the EU which took place on April 1, it has been agreed to postpone the provisional application of the Agreement between the European Union and the United Kingdom with respect to Gibraltar until July 15.
The possibility has been enabled for the representative of a customs clearance authorization to extend the powers that are in his favor, by signing a responsible declaration in which he declares that said powers are in force because they have not been revoked by the principal.
This new procedure is available on the Electronic Office website at the following link: Log in
Information related to customs clearance authorizations is available at the following link: Tax Agency: Customs clearance authorization.
Revision 1.24 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).
In this new review, there are changes resulting from the adaptation of the transit declaration to the EU-UK Agreement concerning Gibraltar made public on 26 February 2026.
Revision 1.18 of the Web Transit Services guide for information exchange between Operators and Customs in the new NCTS6 System (New Computerized Transit System Phase 6) is 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).
In this new revision, certain rules of some messages are changed, mainly derived from the adaptation of the transit declaration to the EU-UK Agreement in relation to Gibraltar made public on 26 February 2026.
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A new version 1.13 of the technical guide has been published G4 for the declaration of temporary storage of goods with the following new features:
- Inclusion of a new prior document 1252 to consider areas TAU in airports of countries outside the TAU in the calculation of the customs situation.
- Likewise, previous documents 1240, 1241 and 1242 are discontinued, and are replaced by their equivalents 1250, 1251 and 1252. Documents 1240, 1241 and 1241 can be declared until Monday, April 13th at 9:00 a.m., at which time their counterparts 1250, 1251 and 1252 must be declared.
- Functional rejection if it involves modifying the location after the presentation of knowledge.
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Revision 1.23 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).
In this new review, there are changes resulting from the adaptation of the transit declaration to the EU-UK Agreement concerning Gibraltar made public on 26 February 2026.
From March 22, 2026, until June 30, 2026, the 10 percent rate will apply. VAT to certain deliveries, imports and intra-community acquisitions of electricity, natural gas, briquettes, pellets, firewood, gasoline, diesel and biofuels, under the terms established in Article 42 of Royal Decree-Law 7/2026, of March 20. The application in June will be conditional, in each case, on the evolution of the CPI of electricity, gas or fuels. During the period of validity of the measure, the use of the reduced VAT rate will be permitted on the affected items declared by the operator, the corresponding adaptation having been made in the area of Special Taxes."
Provision 6544 of the Official State Gazette no. 71 of 2026.
On March 19th, a webinar was held to disseminate the following information:
- the Customs application of the Agreement between the EU and the United Kingdom on behalf of Gibraltar,
- general aspects for Union goods.
- General aspects for third-party merchandise.
- indirect taxation.
- general aspects of passenger traffic.
Due to the current geopolitical situation in the Strait of Hormuz, the Commission has proceeded to publish an update to the guidance relating to the implementation of the Regulation (EU) 2026/261.
It is published on our electronic headquarters (link attached):
Revision 1.22 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).
In this new revision, apart from changes to certain rules, the main changes explained are those resulting from the adaptation of the transit declaration to the EU-UK Agreement concerning Gibraltar made public on February 26, 2026.
The Spanish Tax Agency (AEAT) continues to strengthen its customs control capabilities with new non-intrusive inspection technologies and advanced analysis.
The Department of Customs and Special Taxes (DAIIEE) continues to advance its strategy of modernizing customs control systems by incorporating new technological capabilities, in line with the European Union's objectives of strengthening security at external borders and facilitating legitimate trade.
In this context, the AEAT has promoted new actions within the framework of the European Commission's Customs Control Teams Instrument (CCEI), aimed at strengthening the efficiency, mobility and operational capacity of controls.
Revision 3.16 of the Technical Import Guide is published CAU and the new revision 4.6 of the UCC Rules and Conditions for information exchange between Operators and Customs in the new UCC Import System (H1). 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 Import Declaration System (H1), as well as any adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
relating to veterinary and phytosanitary controls, replacing information note 14/2025 of 25 April
relating to the importation of objects made of precious metals for hallmarking
Version 3 of the Import Query will be available starting March 23rd.
It is currently available in the Pre-production environment.
Versions V2 and V3 will coexist until 01/06/2026, when V2 will be discontinued.
To see the new features of Import Query V3, consult the guide.
A webinar will be held on March 19th to promote the application, starting April 10th, of the EU/UK Agreement in relation to Gibraltar.
https://agenciatributaria.zoom.us/webinar/register
After registering, you will receive a confirmation email with information on how to join the webinar.
It will start at 9:30 with a maximum duration of three hours, taking a 15-minute break halfway through.
In addition, a mailbox has been set up for submitting any questions that may have arisen before, during and after the Seminar.
A new query has been published in the section dedicated to the CAU Declarations for Temporary Deposit (G3v2, G4 and G5v2) in the External Testing Portalwhich will be used to search for information by container registration number, customs facility, and registration date range.
It will soon be published on the electronic headquarters in the production environment.
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Regarding the closure of the generation of DSDT In non-maritime areas from 9/3, from tomorrow, 10/3/26, only the following may be deconsolidated G4 generated both by G5G as in transit finalizations in those locations where the location configuration shows "Supports DSDT" = "Yes".
From the entry into force on April 2, 2021 of certain provisions of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, the dispatch authorizations incorporated into the Register of dispatch authorizations have a maximum validity of five years from the date of registration. The principal has the possibility of extending these authorizations for a period of up to five years.
Information related to customs clearance authorizations is available at the following link: Tax Agency: Customs clearance authorization.
Revision 1.17 of the Transit Web Services guide for information exchange between Operators and Customs in the new NCTS6 System (New Computerized Transit System Phase 6) is 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).
In this new revision, apart from changes to certain rules, the main changes explained are those resulting from the adaptation of the transit declaration to the EU-UK Agreement concerning Gibraltar made public on February 26, 2026.
From March 16th, as indicated in the separate section, it will be permitted to declare the euro exchange rate data in the ExchangeRate label of the subheading – GoodsShipment – in the following case:
Euro exchange rate for the additional F44 regime, indicating the euro exchange rate prior to the activation of the declaration. It cannot be zero.
If the euro exchange rate is not declared in ExchangeRate, the euro exchange rate in effect on the date of admission at the time of activation of the declaration will be assumed, and furthermore
The taxable base of the declared ad valorem taxes (such as A00, A30, A35, A40, A45, BOO and B01) will not be validated
A new version 1.12 of the technical guide has been published G4 for the declaration of temporary storage of goods, with several new features such as the inclusion of a new prior document 1241 and the change in the calculation of the customs situation for documents 1238 and 1240, introduction of multi-item packages, a proposal for a new version of the web service for consultation and the establishment of technical limitations on the maximum number of houses and items in G3 , G4 and G5.
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The application for Preliminary Actions to Release (formerly C-5) has been adapted to allow the submission of Temporary Deposit Type declarations G4.
Ways to fill out the charge document: If you need to enter a Summary Declaration, then choose the SUM document type and enter in the Charge Document field, the 11-character summary declaration number followed by the 5-character item number. If you need to enter a G4 Declaration, then choose the SUM document type and enter the following in the Charge Document field: MRN from the 18-character G4 followed by the 5-character global starting number.
Tomorrow, March 4, 2026, at 9:00 a.m., in the Pre-production (testing) environment, the closure of new DSDT header registrations in airspaces will be activated with the EDIFACT MANREP message. This is so that operators can test, if they wish, the rejection they will receive in the Production (real) environment next Monday, March 9, 2026, at 9:00 a.m., at which time the possibility of registering new DSDT header registrations in airspaces with the EDIFACT MANREP message will be closed.
A PDF guide has been published on the website establishing the formal requirements that guarantees in the form of a commitment signed by a guarantor must meet in order to be accepted by Customs.
The Agreement made public on February 26, 2026 will come into effect, presumably, on the first day of the month following the moment when both parties have notified that the approval/ratification processes have been completed.
A new version 1.11 of the G4 technical guide for the temporary storage declaration of goods has been published, with several new features such as the optionality of the goods code for Community goods, the introduction of instrumental MI items, new types of prior documents that affect the calculation of the customs situation to cover various scenarios, changes in the calculation of the customs situation for non-scheduled air services, clarifications on the validation of the customs situation in G4+D3 declarations, flexibility of the UCR format, simplification of the movement of masters with G5S and clarifications on the deconsolidation of masters.
Replacing Information Note 05/2026 of February 9 on the application of tariff references to products originating in Western Sahara
Which replaces NI GA 08/2021 of March 5 relating to customs franchise and VAT exemption for transfer of residence from a third territory to Spain
Regarding the prior authorization for the import of natural gas provided for in EU Regulation 2026/261
On 02/02/2026, Regulation (EU) 2026/261 of the European Parliament and of the Council of 26 January 2026 on the phase-out of imports of Russian natural gas and preparations for the phase-out of imports of Russian oil, improving the monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938, known as REPowerEU, was published in the Official Journal of the European Union.
The WCO Secretariat has reported that the customs administrations of the European Union, Norway, Switzerland and the United Kingdom have confirmed their readiness to activate the eATA Carnet system (digital ATA carnet) deployed by the International Chamber of Commerce (ICC).
From June 1, 2026, the eATA system will become operational in these customs territories (30 countries), marking the start of the global transition to the digital ATA carnet. Consequently, the global issuing network must be prepared for the issuance of digital ATA carnets destined for these territories from that date.
Article 3 of Royal Decree-Law 10/2025, of September 23, adopting urgent measures against genocide in Gaza and in support of the Palestinian population (published in the BOE on 09/24/2025), referring to the customs import of products originating from Israeli settlements in the Occupied Palestinian Territory, in its section 2, provides:
"At the proposal of the Ministry of Foreign Affairs, European Union and Cooperation, the Presidency of the State Tax Administration Agency will approve the list of localities and postal codes corresponding to the Israeli settlements in the Occupied Palestinian Territory so that said Agency can comply with the provisions of this article."
By Resolution of December 23, 2025, said list was approved. Having received updated information , it is appropriate to revoke the previous resolution, which is replaced by the Resolution of February 10, 2026, published in today's Official State Gazette (BOE).
The link is attached: Provision 3268 of the Official State Gazette (BOE) No. 38 of 2026
To consider cases of items that may be both subject to and not subject to II. EE. In the fourth digit of the data element 18 09 additional national code, the code/character "Z" - Goods not subject to II.EE has been added to the IMEPIIE table
This will be effective from 23/02/2026
The A-7 statement registration process has been adapted to allow for the dating of both Summary Declarations of Temporary Deposit (DSDT) and Declarations G4 . The adaptation has been made in the message EDIFACT statement A-7 and in the manual registration form of the Electronic Office of the AEAT .
The way to fill out the charge document to date a DSDT has not changed, seizure there are new filling rules for the case of wanting to date G4. The following explains the rules for completing the charge document for DSDT and G4 data:
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Regarding the application of tariff preferences to products originating in Western Sahara.
From 09.03.2026 (inclusive), when a transit declaration is received in a non-maritime customs facility, the 'SG' indicator (Generation of Summary Deposit Declaration - DSDT) cannot be used. Therefore, from that day onwards, for non-maritime customs, only the indicators 'SP' (Preliminary Summary), 'GG' (Generation of G4) or 'GP' (Previous G4) may be used. We also remind you that when a transit is generated as a G4 in a facility, unlike the generation of the DSDT, this generation occurs at the time of the completion of the transit, and not at the reception of the same.
New versions of all technical guides related to the Temporary Deposit Declaration (CAU) are published: G3v2 (version 2.13), G4 (version 1.10) and G5v2 (version 2.11), which respectively cover the presentation of goods to customs (G3v2), the declaration of temporary storage (G4) and the movement of goods in temporary storage (G5v2).
Regarding the model of surety insurance certificate to guarantee the payment of customs and tax debt.
Regarding the payment deadlines for customs debt notified with the release of goods, replacing information notes NI GA 14/2017 and NI GA 09/2019.
Version 1.5 of the technical guide is published, which corrects errors in the formats of the previous document (element ED_2_1_PreviousDocument). It has not been necessary to correct the diagrams. The errors only appeared in the technical guide.
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In the recent news story titled "Urgent reminder to use previous document N337" Document 337 was associated as a previous document type that only supports reference formats to the DSDT. However, this is not true for document 337 of the declaration H2 which does allow reference to both DSDT and G4, being equivalent in this respect to the N337 of other customs declarations, as explained in its technical guide.
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With the upcoming closure of primary care admissions DSDT in the airfields (March 9), which are being replaced by the declarations G4It is reminded that in order for customs declarations to be dated G4, the use of the previous document type is essential. N337 which allows dating both DSDT and G4 with a fairly wide default range of references. These can be found in the technical guide of each customs declaration or, failing that, in section "2.8.3. Previous document N337 as a reference for the dating of the Temporary Deposit (G4 or DSDT)" of the G4 technical guide.
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Regarding the digitization of ATA notebooks.
A new version 1.9 of the technical guide has been published G4 for the declaration of temporary storage of goods.
The main change is the modification of section "2.4.5.1.Calculated customs situation" and the inclusion of a new type of document 1237 - "Other situations involving third-party goods in regular line", which will allow in the G4 linked to regular line transports to prevent, despite not having prior digital documents that justify that the goods are not community, the calculation of the customs situation from being set at the "T1" value taking into account cases such as those that occur in certain postal shipments (UPU).
Please note that there is an External Testing Portal in pre-production accessible from this link . It contains a section dedicated to Declarations CAU Temporary Storage ( G3v2, G4 and G5v2 ) which contains a series of queries that will be useful for the pre-production testing of economic operators' computer systems linked to the G4. You can access it from here link.
Some of them, such as the G4 query of items by location and the G4 query of items by MRN and status, have recently been published on the testing portal and will soon be published on the electronic headquarters in the production environment.
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a) Technical documentation that has changed.
- Additional Information Import CAU GENERAL V3.20: Updated to version V 3.21
See variations in the details of version "2.4. Version V 3.21"
b) 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.
a) Technical documentation that has changed.
- Additional Information Importation CAU RR.EE. V1.2 : Updated to version V 1.3
See variations in the details of version "2.4. Version 1.3".
b) It can also be seen in:
HEADQUARTERS: Tax Agency: Technical guides - Filing of SAD (Single Administrative Document).
Web Services (agenciatributaria.gob.es) . During these days.
When applying for a special regime authorization, the holder of the guarantee provided must be the holder of the special regime authorization, or where applicable, the person acting as direct representative. In these cases, in order to allow the use of the direct representative's guarantee, it will be required that the code be declared. 9017 “Guarantee of potential debt under special regimes of the direct representative.”
From January 10, 2026, the use of CATCH It is mandatory for the application for fishing authorization in most products and operations. However, the CATCH system coexists with the national SIGCPI system for certain products and operations; more information at Tax Agency: Goods affected by controls from other Ministries - Illegal Fishing.
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From 20-01-2026, Tuesday, at 08:00, the following will be considered regarding document 1019 (Clause for assignment of representation on portal).
A new version 2.10 of the technical guide for the notification of movement of goods in temporary storage is published (G5v2) with clarifications on the modes summarized in G5GRec and fields Shipper, Recipient of G5G and Declarant of G5S.
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