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Customs one-stop Shop (COSS)

General Details

Denomination

Customs one-stop Shop (COSS)

Procedure type

Customs

Subject

Customs

Purpose

The procedure allows for new procedures to be carried out as a result of the entry into production of the Single Point of Entry (PUE) project within the Single Customs Window (VUA).

Responsible body

State Revenue Office

General information about the procedure

Startup method

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Documentation

Documents provided by the interested party at the Single Entry Point (PUE) of the Customs Single Window

Procedure/Service Phases

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Decision-making body

State Revenue Office

Resources

The submission of appeals is not appropriate

Information related to electronic processing

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Law 39/2015, of October 1,

on the Common Administrative Procedure of Public Administrations (Official State Gazette, 2-October-2015).

Processing regulations

Law 39/2015, of October 1,

on the Common Administrative Procedure of Public Administrations (Official State Gazette, 2-October-2015).

Regulations approving the inclusion of the procedure or service in the registry

Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,

which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)