Import

Denomination

Import

Procedure type

Taxation

Subject

Taxes

Purpose

Tax procedure for filing customs import declarations.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Documentation

They must follow the model established in the DUA Resolution and accompany the documents provided therein, depending on the type of operation.

Phases of the procedure/service

Start. Filing a customs declaration.

Procedure: control of the declaration using the computerized risk analysis system.

End: release of the goods and, where appropriate, communication of the provisional settlement carried out.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing