Centralised office
Find out how to simplify your customs clearance formalities for goods. Learn about the advantages of national and European centralized dispatch
National centralized dispatch authorization
It is the authorization through which the presentation of the customs declaration is enabled before a customs office other than the one where the merchandise is located, within the entire national scope (except the Canary Islands, Ceuta and Melilla).
In addition to the European regulation contained in article 179 of the Union Customs Code (CAU, Regulation 952/2013, of October 13) as well as in article 149 of the Delegated Regulation by which the UCC is completed, at the national level The authorization of national centralized dispatch is regulated in Appendix XII. of the DUA Resolution.
The authorization will be valid nationwide (except the Canary Islands, Ceuta and Melilla).
The way to complete the request for national centralized dispatch authorization will be as follows:
- The data 1/4 will reflect option 3 “Request or authorization limited to an EM”
- And in “Countries involved” it will be recorded exclusively ES- Spain (excluding XC, XL)
The following regimes are compatible:
- Release for free circulation,
- customs warehouse,
- temporary import,
- end-use,
- active development,
- passive improvement,
export and re-export.
The authorization of national centralized dispatch is possible for both the normal declaration (regulated in article 162 CAU) and the simplified declaration (regulated in article 166 CAU).
There is still no compatibility with registration in the declarant's records (article 182 CAU).
The authorization, in no case, represents a restriction on being able to make customs declarations through the normal procedure. It grants its holder the power to centralize the presentation of the declarations through a single office of his choice, without restricting the application of the general rule (that is, it is possible to present the declaration to the customs office where the goods are physically located. and therefore not using simplification).
In general, the customs office of centralization will be that of the area in which the holder of the authorization is established (tax domicile of the holder). In exceptional cases, criteria could be assessed that allow choosing a different centralized customs office.
Only a national centralized dispatch authorization valid throughout the national territory (except the Canary Islands, Ceuta and Melilla) may be available.
You can only choose a centralized Customs office by entering it in box XI/3 of the application.
The requirement for granting this authorization is to be the holder of the OEAC authorization (authorized economic operator of customs simplifications). Furthermore, according to Appendix XII. of the DUA Resolution would be cause for denial when its granting involves an administrative cost disproportionate to the corresponding economic needs.
No. The Canary Islands are excluded from the scope of application of the authorization.