Declaration of Low Value. VAT and tariff exemptions for goods of negligible value.

Denomination

Declaration of Low Value. VAT and tariff exemptions for goods of negligible value.

Procedure type

Taxation

Subject

Customs

Purpose

Tax procedure initiated by declaration of the carrier of the merchandise communicating that it meets the conditions for the application of the tariff exemption and the VAT exemption for “shipping without estimable value” or “shipping between individuals”. The declaration is based on the data in the carrier's possession

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Submission of the corresponding declaration

Phases of the procedure/service

Start. Submission of the declaration of low value.

Procedure: Verification of the declaration by the computerised risk analysis system.

Termination. Acceptance/denial of the declaration.

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