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Customs formalities for the importation of goods subject to tax

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Instructions for completing the import SAD , applicable from September 2022

  1. In cases of importation with the right to exemption from this tax, as provided for in section eight of article 5 of Law 16/2013, of October 29, the code 1F2 will be included in box 37.2 of DUA and in box 44, the CAF of the importer or, if not established, of its tax representative and the corresponding document code according to the following detail:
    • 1051: Gas labeling in accordance with article 12 of Regulation (EU) No. 2024/573.
    • 1052: Declaration provided for in letter f) of number 1 of section eight of article 5 of Law 16/2013, of October 29 (destination international maritime or air navigation).
    • 5026: CAF Importer of fluorinated gases.
  2. In the case of importing products within the scope of the tax by a warehouse for the purposes of number 4 of section nine of article 5 of Law 16/2013, of October 29, the code 1F1 will be entered in box 37.2 and the CAF of the warehouse in box 44 (using the code 5025 ).
  3. In the case of entry into Ceuta and Melilla of products within the scope of the tax from the rest of the national territory, the code 1F3 will be entered in box 37.2 as this is not an import for the purposes of this tax in accordance with letter f), section 3, number 1 of section five, of article 5 of Law 16/2013, of October 29.

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