Cargo manifests
General Details
Denomination
Cargo manifests
Procedure type
Taxation
Subject
Taxes
Purpose
Tax procedure for submission of the cargo manifest following dispatch of goods from Community territory in maritime transport in order to record their effective departure. The manifest must be unique to the vessel and contain all the goods that have been loaded on the vessel in the port corresponding to the Customs office where it is submitted. The manifest shall be submitted to the AEAT, either directly or through the Port Authority under the one-stop-shop agreement established between the AEAT and National Ports.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Cargo manifests must be submitted on the form established in the indicated regulations.
Phases of the procedure/service
Start. Submission of cargo manifest
Procedure: Review by the AEAT. Termination. Automated response from the AEAT communicating the admission or rejection (due to errors in filling out) of the manifest.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing