Customs self-clearance
Who can be a self-clearer before customs?
Qualified natural persons making declarations in their own name and on their own account.
Legal entities, both public and private, that present their declarations in their own name and on their own account
In the case of legal entities, if the presentation is made through their voluntary representative, the power of attorney may only be granted to directors or workers under an indefinite employed employment contract. In the latter case, the worker will not be able to represent companies other than the one that has granted him the power for these purposes. Its actions are limited to acting on behalf of the entity that empowers it. Acceptance of the Customs declaration by the Customs shall be conditional on the relevant accreditation.
When the presentation of the customs declaration is carried out by electronic means, the provisions of current regulations for electronic access of citizens to public services will apply, without prejudice to the specialties that may be established in the customs field. Specifically, you will need to be registered in the Registry of Powers of Attorney for the procedure provided for in the applicable regulations (Resolution of May 18, 2010, of the General Directorate of the AEAT).
When, due to the applicable regulations, the constitution of a guarantee is required in order to secure the payment of a customs and tax debt, the guarantee must be presented, in its capacity as debtor, by the natural or legal person making the payment. the customs declaration in his own name and on his own account, also by the person who may become a debtor or even the guarantee may be allowed to be constituted by a person other than the one requiring it.
The guarantee can cover a single operation, individual guarantee, but at the request of the declarant, the customs authorities will allow a global guarantee to be constituted to cover several operations that give rise or may give rise to a customs and tax debt.
The most common forms of providing the guarantee, among all those included in the Customs Code of the Union, would be the cash deposit in the General Deposit Fund, the bank guarantee, the surety insurance, the constitution of a mortgage, the transfer of credits. In this sense, if the guarantee is constituted by means of a guarantee or surety insurance, the guarantor or the insurance company must expressly and in writing undertake to pay jointly with the declarant the guaranteed amount of the customs and tax debt whose payment becomes due. The guarantor must have the status of a credit institution, an insurance company or a financial institution and be established in the territory of the European Union.
The term present and constitute do not seem synonymous.
The guarantee will be for the debts that may arise from the declaration and the guaranteed person is the debtor or the person who may become a debtor. The third person may present a guarantee as long as the guaranteed debt is that of the debtor.
Natural persons who make a customs declaration in their own name and on their own account must prove their identity when requested to do so by the officials to whom the declaration is submitted by showing the national identity document or passport.
In the case of presentation of declarations by legal entities through their representative, the acceptance of the customs declaration will be conditional on the accreditation by the representative of the representation (power of representation. We only talk about paper presentation, when this is not currently possible, except in certain cases.
It should begin by explaining the electronic presentation through the electronic signature system.