Electronic transport document as a transit declaration (ETD)
General Details
Denomination
Electronic transport document as a transit declaration (ETD)
Procedure type
Customs
Subject
Customs
Purpose
The electronic transport document (ETD) shows the goods to be loaded on a ship or aircraft. This procedure makes it possible for an electronic transport document to be used as a customs declaration for including goods in the transit procedure. This is one of the simplifications made for the transit procedure by the Customs Code and its implementing regulations.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company - Citizen
Place for presentation
Online, at the Tax Agency e-Office.
Documentation
Electronic transport document (ETD) with the requirements established in the applicable regulations, as long as the sea or air haulage company has authorisation issued by the relevant Customs authorities.
Phases of the procedure/service
Start: presentation of the electronic transport document as a transit declaration.
Procedure: checks based on an applicable risk management system.
Conclusion: acceptance or rejection of the customs declaration presented.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are 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
Código Aduanero y disposiciones de aplicación del Código Aduanero,Normativa de tramitación
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)