In the case of products subject to excise duties that are the subject of an export declaration, and that, once the accrual has occurred, the exporter requests the refund of the excise duties on manufacturing, the declarant must state in the declaration whether the quotas whose refund is sought have been borne within or outside the internal territorial scope contemplated in article 3 of law 38/1992 on excise duties.

To do this, you must record one of the following codes as an additional regime in the export declaration:

121: Refund of the quotas borne by excise duties in cases where the customs office of departure is located within the internal territorial area.

127 : Refund of the quotas borne by excise duties in cases where the customs office of departure is located outside the internal territorial area.