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Guarantee and payment: Authorisation to defer duties payment (no single operation)

General Details

Denomination

Guarantee and payment: Authorisation to defer duties payment (no single operation)

Procedure type

Customs

Subject

Customs

Purpose

Authorisation. Authorisation procedure to defer custom duties payment, provided it is not granted for a single operation

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Tax Agency eOffice.

Documentation

Submit request in accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446

Phases of the procedure/service

Start: submission of application by the interested party.

Procedure: verification of compliance with the requirements for obtaining the corresponding authorisation.

Conclusion: 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

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.

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.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing