Raw tobacco

An electronic document will be required, issued through the electronic headquarters of the Tax Agency, which covers the circulation of raw tobacco throughout the national territory and which must therefore accompany the means of transport.

Once validated by the Tax Agency, a reference code and a secure verification code will be assigned to the circulation document.

Transporters of raw tobacco on behalf of others must notify the Tax Agency of the identification of the circulation document that covers this movement prior to the start of transport.

Warehouses or intermediate depots established in Spain must notify the intermediate reception of the transport within the following 24 hours.

In the event that the end-use of the product is not in Spanish territory, communication of final receipt and any possible incidents must be made by the owner who issued the circulation document or by his representative in Spain.

Retail trade is prohibited, that is, any profit-making activity consisting of offering the sale or supply of this product to end consumers, with or without an establishment and regardless of the means of sale (direct or online). 

All raw tobacco circulating through Spanish territory, even with origin or destination outside Spain, must be accompanied by a circulation document throughout its journey, accompanying the means of transport at all times.

The final recipient of the raw tobacco must notify the Tax Agency, via the electronic office, within 24 hours, of receipt of the product, its quantity and any anomaly or discrepancy that may have occurred during its circulation.

The owner or the issuing person who carries out the movement, and who is previously registered in the Registry of Raw Tobacco Operators, will issue the circulation document through the electronic headquarters of the Tax Agency.

In addition to the issuer itself, it may also be issued by the representative of the issuers with tax domicile in Spain, through the power of attorney procedure, or by persons or entities that have the status of social collaborators.

At least 24 hours before the start of transport, the operator who owns or sends the product must complete this circulation document electronically, through the electronic office of the Tax Agency, with the following data:

• Identity and NIF of the sender, recipient and carrier.
• Complete shipping address, destination and transport route.
• Quantity in kilos and number of containers or packages.
• Number of mandatory contract signed between producers and primary processing companies, where applicable.

A printed copy or electronic copy of the circulation document, on which the reference code of the document appears legibly, must accompany the transport of raw tobacco throughout its journey in Spain.

It will also be mandatory to notify the Tax Agency of any change in these initial data within 24 hours of detecting said change.