Customs formalities for the import of goods subject to tax
Skip information indexInstructions for completing the import DUA, applicable from September 2022
- 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 (international maritime or air navigation destination).
- 5026: CAF Importer of fluorinated gases.
- In the cases of import of products within the scope of the tax by a warehouseman for the purposes of number 4 of section nine of article 5 of Law 16/2013, of October 29, the the code 1F1 in box 37.2 and the CAF of the warehouseman in box 44 (using the code 5025 ).
- In the cases 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 it is not an import for the purposes of this tax in accordance with letter f), section 3, number 1 of section five, article 5 of Law 16/2013, of October 29.
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