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Customs formalities: Self-assessment authorisation

General Details

Denomination

Customs formalities: Self-assessment authorisation

Procedure type

Customs

Subject

Customs

Purpose

Procedure for authorizing the facility provided for in Article 185 of the Customs Code, by which the customs authorities may authorize an economic operator to carry out certain customs formalities.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematics.

Phases of the procedure/service

Start: submission of application

Procedure: Verification of the requirements established for obtaining the corresponding authorisation.

End: Agreement of the competent body to concede or deny the requested authorisation.

Forms

Electronic processing

Resolution deadline

120 calendar day(s)

Resolution body

State Revenue Office

Resources

Replacement. Term: One month. On an optional 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 after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been 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)