2026 Customs News
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 declaration 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 declaration 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, however 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 DUA (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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