Electronic filing of Low Value Declaration

In order to facilitate presentation of declarations and make it easier for operators to meet their tax obligations, the Tax Agency's Customs and Excise Duties Department offers taxpayers the possibility of presenting their customs declarations online.

By using a Telecommunications system, and using the EDIFACT standard, it is possible to electronically submit Low Value Merchandise Declarations.

Procedure

To benefit from the system, authorisation is required, and for this it is necessary to present the corresponding Application to the operator's habitual Customs Office.
The electronic transmission of file EDIFACT /CUSDEC is carried out via the Internet, with the only requirement being to have an electronic signature that complies with the requirements set forth in Order HAP/800/2014. For more information on how to obtain and use it, consult this link .
It is possible to know the status of the electronic submission of a customs declaration, provided that it has been received in the Customs information system. To access the enquiry, you must identify yourself using the digital signature. For security purposes, only tax returns filed by the holder of the certificate can be viewed.

The system establishes the possibility of sending the declaration using messages EDIFACT / CUSDEC. The technical guide for preparing the Low Value Merchandise Declaration message (CUDEC message with CUSRES response) can be downloaded in PDF format.

Updated 16/09/2013