Raw tobacco
Control system for raw tobacco movements
Circulation of Raw Tobacco
Obtain information on the circulation of raw tobacco throughout Spanish territory
An electronic document will be required, issued through the electronic headquarters of the Tax Agency that 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 will be assigned to the circulation document and a secure verification code.
Transporters of raw tobacco on behalf of others, prior to the start of transport, must inform the Tax Agency of the identification of the circulation document that covers this movement.
Warehousers or intermediate warehouses, established in Spain, must communicate within the following 24 hours the intermediate reception of the transport.
In the event that the end-use of the product is not in Spanish territory, the communication of final reception and its 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 for-profit activity consisting of offering the sale or supply of this product to final consumers, with or without an establishment and whatever the means of sale (direct or online).
All raw tobacco that circulates through Spanish territory, even with origin or destination outside of 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, through the electronic headquarters, within 24 hours of receipt of the product, its quantity and any anomaly or discrepancy that may have occurred during this 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 sender himself, it may also be issued by the representative with tax domicile in Spain of the sender, through the power of attorney process, or by persons or entities that hold the status of social collaborators.
At least 24 hours in advance of the start of transportation, the owner operator or shipper of the product must electronically complete this circulation document, through the electronic headquarters of the Tax Agency, with the following data:
- Identity and NIF of the sender, recipient and carrier.
- Complete shipping address, destination and transportation route.
- Quantity in kilos and number of containers or packages.
- Number of mandatory contract signed between producers and first processing companies, if applicable.
A printed copy or electronic copy of the circulation document, in which the reference code of the document appears legibly, must accompany the transport of raw tobacco throughout the journey in Spain.
It will also be mandatory to notify the Tax Agency of any change in these initial data, within 24 hours of the moment in which said change is detected.