Starting April 1, 2025, procedures related to the new Special Manufacturing Tax will be available.

The informative declaration form regarding the storage, for commercial purposes, of stocks of this type of products as of April 1, 2025, has been enabled on the Electronic Headquarters of the AEAT .

Registration in the territorial registry of excise duties has also been opened for factories, bonded warehouses, and recipients for commercial purposes of products imported from other European Union Member States. This can be done through a dedicated link in the Territorial Registry section.

In relation to the taxable import event, codes have been enabled to be included in the customs declaration both for the settlement of the tax and for linking the merchandise to the suspensive regime.