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Customs formalities for the importation of goods subject to tax

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Introduction

Law 14/2022, of July 8, in its First Final Provision, modified article 5 of Law 16/2013, of October 29, which established certain measures regarding environmental taxation and adopted other tax and financial measures that regulate the Tax on Fluorinated Greenhouse Gases with effect from September 1, 2022.

On February 20, 2024, Regulation ( EU ) 2024/573 of the European Parliament and of the Council of February 7, 2024 on fluorinated greenhouse gases was published greenhouse, which modifies Directive (EU) 2019/1937, and repeals Regulation (EU) No. 517/2014. This repeal, which came into force on March 11, 2024, has entailed a modification of the objective scope of the tax that will entail some improvements in the settlement of the import taxable event that are included in sections 3, 4 and 5 below and which are scheduled to begin on May 6. The rest of the sections include the instructions for completing the DUA for importation that have already been applied since on September 1, 2022:

  1.  With the exception of individuals, who will not be required to register in the territorial registry, it will be necessary to include the CAF of the importer or that of the warehouseman in box 44 of the DUA, using the following codes:
    • 5025: CAF Storer of fluorinated gases
    • 5026: CAF Importer of fluorinated gases
  2. With the exception of individuals, who will not be required to register in the territorial registry or appoint a tax representative, economic operators not established in Spain must appoint a tax representative who will be responsible for the registration obligation and who will therefore be the holder of the CAF.

    In these cases, the NIF of the tax representative must be declared in box 44 of the SAD, preceded by code 5027.