Declaration of low value shipments (H7) up to 150 euros
General Details
Denomination
Declaration of low value shipments (H7) up to 150 euros
Procedure type
Customs
Subject
Customs
Purpose
Customs declaration for the release of goods for free circulation regarding a shipment that benefits from import duty exempts pursuant to Article 23.1 or Article 25.1 of Regulation (EC) 1186/2009.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
180 calendar day/s
Resolution body
Heads of Regional Customs Offices
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: In a period of one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that issued the challengeable act.
Judicial Review Appeal: within a period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Reglamento Delegado (UE) 2015/2446 de la Comisión, de 28 de julio de 2015,
por el que se completa el Reglamento (UE) nº 952/2013 del Parlamento Europeo y del Consejo con normas de desarrollo relativas a determinadas disposiciones del Código Aduanero de la Unión (DOUE, 29-diciembre-2015)
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Reglamento (UE) nº 952/2013 del Parlamento Europeo y del Consejo, de 9 de octubre de 2013,
por el que se establece el código aduanero de la Unión (DOUE, 10-octubre-2013)