Centralised office

It is the authorization by 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 Customs Code of the European Union (UCC, 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 clearance is regulated in Appendix XII. of the DUA Resolution.

The authorization will be valid throughout the country (except the Canary Islands, Ceuta and Melilla).

The form to complete the application for authorization of national centralized dispatch will be as follows:

• Data 1/4 will reflect option 3 “Request or authorization limited to one MS” 
• 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 improvement,
• passive improvement,

export and re-export.

The authorization of national centralized dispatch is possible both for the normal declaration (regulated in article 162 CAU) and for 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 does not, under any circumstances, imply a restriction on being able to make customs declarations using the normal procedure. It grants its holder the power to centralize the presentation of declarations through a single office of his choice, without restricting the application of the general rule (i.e., making it possible to present the declaration to the customs where the goods are physically located and therefore not using the simplification).

As a general rule, the central customs office will be the one in the area in which the holder of the authorization is established (tax domicile of the holder). In exceptional cases, criteria may be considered that allow for the selection of a different centralised customs office.

Only one national centralized dispatch authorization valid throughout the national territory (except the Canary Islands, Ceuta and Melilla) may be available.

Only one Customs office of centralisation can be chosen by indicating 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 for 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 the authorisation.