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Special procedures

Information Note 25/2025 of December 1 from the Department of Customs and Special Taxes, which replaces NI GA 01/2018 of January 22 from the General Sub-Directorate of Customs Management on transfers of rights and obligations in special regimes (TORO)(459 KB - pdf)
Information Note 19/2025 of September 19 from the Department of Customs and Excise, on the obligation to submit notification of arrival of transit goods to the customs office at maritime entry(259 KB - pdf)
Information Note 12/2025 of March 28 of the Department of Customs and Excise amending Information Note 09/2025 of March 3, regarding the control of trade in substances that deplete the ozone layer (398 KB - pdf )
Information Note 09/2025 of March 3 of the Customs and Excise Department regarding the control of trade in substances that deplete the ozone layer (369 KB - pdf )

(Amended by NI 12/2025 of March 28)

Information Note 07/2025 of February 28 of the Customs and Excise Department, on operators carrying out activities in free zones that replaces Information Note 03/2025 of February 5 (305 KB - pdf )
Informative Note 03/2025 of February 5 of the Department of Customs and Excise, on operators who carry out activities in free zones (395 KB - pdf )

(replaced by NI 07/2025)

Information note 01/2025 of January 9 from the customs and excise department, on the final NCTS phase 5 contingency plan as of 21 01 2025 (561 KB - pdf )
Information Note 21/2024 of November 11, 2024 of the Department of Customs and Excise, on the application of traditional trade rules under the specific supply regime (REA) within the framework of the program of specific options for remoteness and insularity (POSEI), in accordance with Regulation (EU) No. 228/2013 and Implementing Regulation (EU) No. 180/2014 (446 KB - pdf )
Information Note 08/2024 of March 5 of the Customs and Excise Department, regarding the implementation of phase 5 of the electronic transit system - NCTS P5 system (251 KB - pdf )
NI GA 14/2023 of 15 September, on the exit from the non-customs warehouse of previously imported goods that were included in the regime pursuant to Article 65 b), c) and d) of Act 37/1992 on Value Added Tax (replaces NI GA 05/2023 of 3 March) (541 kB - pdf )
NI GA 17/2022 of October 14, on customs procedures in relation to the America's Cup (318 KB - pdf )
NI GA 12/2022 of July 4, on the exchange of information in special regimes (INF) (replaces NI GA 16/2020 of June 30) (483 KB - pdf )
NI GA 09/2022 of April 11, on measures related to the operation and authorizations of liquid and gaseous bulk terminals (248 KB - pdf )
NI GA 25/2021 of December 3, which modifies NI GA 14/2021 regarding the transition from the DVD system of the Community Code to the new DVD system of the UCC (248 KB - pdf )
NI DTORA 01/2019 of December 11, on storage and mixtures of bulk goods in temporary storage and in temporary storage regime and in customs storage regime (886 KB - pdf )
NI GA 08/2018 of 3 August 2018, regarding the declaration and settlement of import duties corresponding to processed products under the outward processing regime (77 KB - pdf )
NI GA 01/2018, of January 22, on transfers of rights and obligations in special regimes (TORO) (834 KB - pdf )

(Replaced by NI 25/2025 of December 1)

NI GA 02/2017 of March 13, on losses due to the nature of the goods (281 KB - pdf )
NI GA 14/2016 of December 14, on imports at end-use of civil aircraft with provisional or definitive registration certificate (229 KB - pdf )
NI GA 06/2016 of July 11, on the rules for calculating the amount of import duties on processed products resulting from the outward processing regime (215 KB - pdf )
NI GA 05/2016 of July 6, regarding the granting of retroactive authorizations for special regimes (242 KB - pdf )
NI DTOR information note 01/2012 of 2 October, regarding duty-free shops in Spanish airports (133 KB - pdf )