Entry Summary Declaration (ENS)

Denomination

Entry Summary Declaration (ENS)

Procedure type

Taxation

Subject

Customs

Purpose

Entry Summary Declaration (ENS) is the declaration presented at the first customs office of entry for goods in the EU customs territory.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company - Citizen

Place for presentation

Telematic

Documentation

The ENS declaration will be presented in Spain when the first point of entry into the EU customs territory is located in Spanish territory and must include all goods transported in the active means of transport that enters said territory, regardless of whether their end-use whether inside or outside the customs territory of the Union.

Phases of the procedure/service

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Replacement. Term, one month, voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it. Appealing a Tax Agency decision. Term, one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed.

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing