Centralised office

This is the authorisation by means of which the customs declaration may be lodged at a customs office other than the one where the goods are located, within the whole of Spain (except for the Canary Islands, Ceuta and Melilla).

In addition to the European regulation contained in Article 179 of the Customs Code of the Union (CCC, Regulation 952/2013 of 13 October) as well as in Article 149 of the Delegated Regulation supplementing the CCC, at national level the national centralised clearance authorisation is regulated in Appendix XII. of the SAD Resolution.

The authorisation shall be valid nationwide (except for the Canary Islands, Ceuta and Melilla).

The application for national centralised clearance authorisation shall be completed as follows:

• data element 1/4 shall reflect option 3 "Application or authorisation limited to one MS".
• And under "Countries involved" only ES- Spain (excluding XC, XL) should be entered

The following schemes are compatible:

• Free practice dispatch,
• customs warehousing,
• temporary importation,
• final destination,
• active further training,
• outward processing,

export and re-export.

Authorisation for national centralised clearance is possible for both the normal declaration (regulated in Article 162 CAU) and the simplified declaration (regulated in Article 166 CAU).

No compatibility yet with entry in the declarant's records (Article 182 CAU).

The authorisation in no way restricts the ability to make customs declarations under the normal procedure.It gives the holder a power to centralise the lodging of declarations through a single office of his choice, without restricting the application of the general rule (i.e. it being possible to lodge the declaration at the customs office where the goods are physically located and therefore not using the simplification).

As a general rule, the customs office of centralisation shall be that of the area in which the holder of the authorisation is established (tax domicile of the holder).In exceptional cases, criteria for choosing a different centralisation customs office could be considered.

Only one national centralised clearance authorisation valid throughout the national territory (except for the Canary Islands, Ceuta and Melilla) may be made available.

Only one Customs office of centralisation can be chosen by entering it in box XI/3 of the application.

The requirement for the granting of this authorisation is to be the holder of an AEO authorisation (authorised economic operator for customs simplifications).In addition, according to Appendix XII. of the SAD Resolution, it would be a cause for refusal when its granting would entail an administrative cost disproportionate to the corresponding economic needs.

No. The Canary Islands are excluded from the scope of the authorisation.