2024 News on special and environmental taxes
Tax markings
Informative note NI 1 1/2024 of May 13, from the Department of Customs and Excise on the need to adhere to tax marks in all types of tobacco products starting May 20, 2024. You can download the informative document
New Regulation (EU) 2024/573 of the European Parliament and of the Council of 7 February 2024, repealing Regulation (EU) No 517/2014
On February 20 #573 was published in the OJEU, the new Regulation (EU) 2024/573 of the European Parliament and of the Council, of 7 February 2024 , on fluorinated greenhouse gases, which modifies Directive (EU) 2019/ 1937 and repeals Regulation (EU) No 517/2014.
News in the Tax on Fluorinated Greenhouse Gases
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. , 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.
All information regarding customs formalities for the importation of goods subject to tax is accessible at the following link:
Tax Agency: Customs formalities for the import of goods subject to tax
Tobacco tax marks
In BOE no. 29, of February 2, 2024, Order HAC/66/2024, of January 25, has been published, approving the rules for the development of tax marks provided for all tobacco products.
To adapt the Spanish standard to the requirements established in Directive 2014/40/EU, of the European Parliament and of the Council, of April 3, 2014, the obligation to adhere to tax marks has been expanded, which must include security measures. , for all types of tobacco products, (cigars, cigarillos and other tobacco products) as of May 20, 2024 .
Therefore, all tobacco products manufactured or imported into the European Union, after May 20, 2024, must have the tax marks approved by this Ministerial Order attached to their packaging.
Tobacco products other than cigarettes and rolling pins, which had been manufactured or imported into the European Union, prior to May 20, 2024, and which therefore do not have the tax marks approved by this Ministerial Order attached, may continue in circulation until May 20, 2026.
Possible codes to declare in export to request the refund of quotas supported by IIEE
In the case of products subject to special taxes that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the Special Manufacturing Taxes, the declarant must state in the declaration whether the quotas whose refund claims have been borne within or outside the internal territorial scope contemplated in article 3 of Law 38/1992 on Special Taxes.
To do this, you must enter one of the following codes as an additional regime in the export declaration:
121: Refund of the fees borne by special taxes in cases in which the customs office of exit is located within the internal territorial scope.
127 : Refund of the fees borne by special taxes in cases in which the customs office of exit is located outside the internal territorial scope.