Import
General Details
Denomination
Import
Procedure type
Taxation
Subject
Taxes
Purpose
Tax procedure for filing customs import declarations
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Documentation
They must follow the model established in the SAD Resolution and attach the documents provided therein, depending on the type of operation.
Procedure/Service Phases
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
Resolution deadline
6 months
Decision-making 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.
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing