Export
General Details
Denomination
Export
Procedure type
Taxation
Subject
Customs
Purpose
Tax procedure for submitting customs export declarations.
Responsible body
State Revenue Office
General information about the procedure
Start form
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.
Phases of the procedure/service
Start: Filing a customs declaration.
Procedure: Control of the declaration using the computerised risk analysis system.
End: Release of the goods and, where appropriate, communication of the provisional settlement carried out.
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. ( BOE 18-diciembre-2003 )
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992)
-
Ley 37/1992, de 28 de diciembre,
del Impuesto Sobre el Valor Añadido. (BOE, 29-diciembre-1992)
- Código Aduanero y disposiciones de aplicación del Código Aduanero,
Processing regulations
Código Aduanero y disposiciones de aplicación del Código Aduanero,Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)