Circulation of Raw Tobacco
Obtain information on the circulation of raw tobacco in Spanish territory.
At least 24 hours before the start of transport, the operator who owns or dispatches the product must electronically fill in this movement document, through the electronic headquarters of the Tax Agency, with the following data:
- Identity and VAT number of the consignor, consignee and carrier.
- Complete address of dispatch, destination and transport route.
- Quantity in kilos and number of packages or bundles.
- Number of the compulsory contract concluded between producers and first processors, where applicable.
A printed or electronic copy of the movement document, bearing the reference code of the document in legible form, must accompany the raw tobacco throughout its journey in Spain.
It will also be compulsory to notify the Tax Agency of any change to these initial details within 24 hours of the change being detected.
The owner or the person issuing the movement, who is previously registered in the Register of Raw Tobacco Operators, shall issue the movement document through the Tax Agency's electronic office.
In addition to the issuer itself, it may also be issued by the representative with tax domicile in Spain of the issuers, by means of the power of attorney procedure, or by the persons or entities that hold the status of social collaborators.
The final consignee of the raw tobacco must notify the Tax Agency, via the electronic headquarters, within 24 hours, of the receipt of the product, its quantity and any anomaly or discrepancy that may have occurred during this circulation.
All raw tobacco circulating in Spanish territory, even with origin or destination outside Spain, must carry a movement document throughout its journey, accompanying the means of transport at all times.
Retail trade, i.e. any activity for profit consisting of offering for sale or supply of this product to final consumers, with or without an establishment and whatever the means of sale (direct or via the Internet), is prohibited.
Transporters of raw tobacco for hire or reward, prior to the start of the transport, must inform the Tax Agency of the identification of the movement document that covers this movement.
Warehousemen or intermediate warehouses established in Spain must notify the intermediate reception of the transport within 24 hours.
In the event that the final destination of the product is not in Spanish territory, the communication of the final reception and any possible incidents must be made by the owner who issued the movement document or by his representative in Spain.
An electronic document will be required, issued through the Tax Agency's electronic headquarters, 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 will be assigned to the movement document and a secure verification code.