Skip to main content

Link to deposit.

General Details


Link to deposit.

Procedure type





Tax procedure for submitting customs declarations of association to warehouse.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


AEAT offices.


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 computerised risk analysis system.

Termination. Release of the goods and, eventually, communication of the provisional liquidation carried out.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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


Basic Regulations

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)